Decommissioning act sample library. Recommendations for writing off educational literature and teaching aids in the libraries of educational institutions
When deciding on the disposal of documents from the library fund, an act is prepared on the write-off of excluded objects. The form is signed by members of the permanent commission. The form contains information about the reasons for the write-off, the number of excluded copies and the total amount. Detailed specifications for editions are given in the appendix. At the end of the article, you can download a document template.
The act of writing off excluded objects from the library fund is drawn up according to a single template 0504144. The document is signed by the members of the permanent commission.
- A note on approval by the head: his signature with a transcript and date.
- The name of the form and its serial number.
- Organization name and details structural unit.
- Reason for the exception.
- Accounting information: debit and credit of the account.
- Plate with codes OKUD, OKPO.
- Data of the commission members: position, surname and initials.
- Link to the order on the appointment of members of the commission.
- Brief information about excluded items: amount and number of copies.
- Signatures of the chairman and all members of the commission.
- Table indicating the application of documents after disposal.
- Signatures and data of members of the commission.
The form indicates what will happen to decommissioned objects after exclusion from the fund. It is allowed to transfer to an exchange fund, to a waste paper collection point, as well as recycling. Libraries have the right to sell decommissioned publications individuals and organizations. In addition, there is free transfer publications.
How tables are filled in the application
The act of exclusion contains information about the direction of disposal of objects, their number and total amount. Detailed information about publications is reflected in the appendix to the form.
Form 0504144 includes two application pages. First, reference is made to the main act. Its number and date of signing are indicated. The following data is presented in table form:
- Inventory number.
- title of publication and brief information about him.
- Units.
- Quantity.
- Cost in rubles.
- Revaluation factor.
- Sum.
The final row of the table shows the final result. The completed annex to the act on the write-off of excluded objects of the library fund is certified by the signature of the chairman and other members of the commission. The date is placed at the end of the sheet.
Rules for filling out documentation
The act, drawn up by the library staff, reflects general information about excluded objects. In specially designated fields indicate the name of the structural unit, the data of all members of the commission and the reasons for the disposal of publications. More detailed information on the written-off literature is given in the appendix.
When filling out, you should be guided by the following rules:
- two copies are required;
- it is allowed to enter information both manually and using a computer;
- Attached is a link to the act.
After signing, one of the copies is transferred to the responsible person, the second remains in the accounting department. Members of the commission are responsible for checking excluded objects. Their signatures indicating the positions are put both in the main form and in the annex.
Important! The procedure for filling out the write-off act is determined accounting policy organizations.
If confirmation of the owner is required to exclude objects from the library collection, an agreement will be required first. Write-off of publications from the balance occurs on the basis of a completed act and a receipt for transfer to the point of secondary raw materials.
What are the grounds for the exclusion?
Form 0504144 indicates the grounds for disposal of publications. The fields provided for this reflect the number of the object, its name and date.
The reason for writing off from the library fund may be:
- obsolescence;
- non-core;
- defectiveness;
- loss;
- significant wear.
Due to the aging of materials, there may be significant deterioration of the document, which makes it unusable. Defectiveness means the loss of text fragments, printing defects, low-quality photographs.
Another one possible reason retirement of a publication from the library fund - moral obsolescence. This concept indicates the irrelevance of information and the lack of demand from readers. Non-profile is interpreted quite broadly. In fact, it combines all the reasons for writing off that are not related to the physical or obsolescence of the publication.
What happens after the approval of the act
After the paper has been signed by the members of the commission, a corresponding note is made in the register of the total accounting for the disposal of objects. In the register of accounting of documents, the number of the form and the date of its preparation are put.
After registration of the act of writing off the excluded objects of the library fund, the stamps of the library are canceled with a special stamp.
Further activities are carried out for the disposal of publications. Copies written off due to dilapidation, the presence of defects, moral obsolescence, are transferred to the points of secondary raw materials. When there are none nearby, or this action is unjustified economically, decommissioned publications are destroyed. Disposal is carried out in the presence of employees who sign a document fixing this.
It must include the director of the library (he will also be the chairman of the commission), his deputy, heads of the departments of acquisition, book storage, subscription, reading room and chief librarians of these departments. If the library is specialized (university, at an enterprise, etc.), be sure to involve leading experts in the organization's field of activity in the work of the commission. For example, the commission for writing off literature from the university library fund should include vice-rectors for educational and scientific work, as well as heads of profiling departments.
Prepare literature for writing off. In most libraries, the selection of books to be withdrawn from the fund is ongoing. During the year, employees put aside dilapidated publications that cannot be restored and repaired, duplicate copies, books that have significant defects etc. During regular checks of parts of the library collection, lost publications, non-core, as well as books and other documents that are not readable and outdated in content, are identified.
Familiarize the members of the commission with the publications prepared for write-off. The final decision will be made by specialists after a comprehensive analysis of each item and instance. Particular attention should be paid to the exclusion of non-core and outdated literature. It may represent, for example, historical interest or an extraordinary view of a scientific problem.
Divide the literature into groups according to the reason for the write-off. For each group, draw up a write-off act in two copies (for accounting and library). In it, indicate the composition of the commission, the number of decommissioned publications, their total cost and the reason for the exclusion of literature from the fund. All members of the commission must sign the act. Be sure to attach full list publications, designed in the form of a table with the following columns: - number in order; - inventory number of the publication; - author, title, year of publication; - price of one copy; - number of copies; - total cost.
Make notes about writing off literature in all accounting forms: inventory book, summary book, registration cards. From traditional and electronic catalogs, remove cards and descriptions of publications withdrawn from the fund.
Decide where to send scrapped editions. There are several options: sale to readers (if such a possibility is fixed in the Regulations on paid services libraries), gratuitous transfer to other libraries and information centers, recycling (waste paper), disposal. If you are planning to sell literature, get the consent of the management in advance and notify the accounting department of the organization.
Free the library premises from decommissioned publications in accordance with decision. Hand over the documents to the accounting department and get confirmation that this literature has been removed from the library balance.
In libraries educational institutions
Organization of accounting of the library fund in the libraries of educational institutions
The general rules for accounting for the library fund for state and municipal libraries, regardless of their status, fund structure, organizational and technological features, were approved by Order of the Ministry of Culture of Russia dated 01.01.2001 N 590 "On Approval of the Instruction on Library Fund Accounting" (hereinafter - Order N 590).
But in the libraries of educational institutions, accounting for the library fund has a number of features, which are reflected in the Order of the Ministry of Education of Russia dated 01.01.2001 N 2488 "On accounting for the library fund of libraries of educational institutions" (hereinafter - Order N 2488) and are as follows:
Libraries of educational institutions are included in overall structure educational institution and are not independent legal entities
;
Libraries acquire educational publications in large quantities of copies of the same title, which are accounted for by the non-inventory method, which provides for a summary record of multi-copy documents by title. Multicopy documents are considered to be documents purchased in quantities of more than 10 copies.
In addition, Order N 2488 contains Guidelines on the application of Order N 590 by libraries of educational institutions.
Reasons for the withdrawal of literature from the library fund
It should be indicated, as a result of which educational literature is to be written off from the library fund. One of the reasons is the exclusion from the fund of libraries of educational institutions of literature that is outdated in content, and write-offs must be made at least once every two years. Previously recommended time limits for using textbooks and teaching aids within four years are considered indicative (clause 9.8 of Order N 2488).
Literature that has retired as a result of loss from open access funds, loss by readers, theft, natural disasters and technogenic nature, for unknown reasons (shortage).
In accordance with paragraph 5.1.2 of Order No. 590, libraries are allowed to dispose of documents written off from the fund, except as provided by law. Thus, decommissioned books can be sold as waste paper. The procedure for the delivery of waste paper should be provided for by the regulation or charter of the library (clause 9.10 of Order N 590).
The obligation to agree to write-offs educational literature with a higher organization
Next, we will consider how the disposal of the library fund is reflected due to moral and physical deterioration and due to shortages.
Write-off due to moral and physical deterioration
Accounting for the write-off of the library fund in state educational institutions is carried out in accordance with Instruction N 25n Order of the Ministry of Finance of Russia dated 01.01.2001 N 25n "On Approval of the Instruction on Budget Accounting". The disposal of literature from the library fund, in accordance with paragraph 21 of the named Instruction, is carried out on the basis of the Act on the write-off of literature excluded from the library (f. 0504144) approved by the head of the institution, with its lists attached. In the libraries of educational institutions, write-off acts are approved by the rector, vice-rector, director of the educational institution (clause 9.8 of Order N 2488). In this case, the Act indicates one of the above reasons for the write-off.
According to clause 22 of Instruction N 25n, accounting for the disposal of library funds is carried out on the account "Library Fund", since they are classified as fixed assets. Accounting is kept in rubles and kopecks. In accordance with paragraph 43 of Instruction N 25n, library funds are not depreciable property.
Consider, for example, the accounting of operations for the disposal of library funds.
Example 1 School library, on the basis of the Act on the write-off of inventories approved by the school principal, wrote off textbooks for the amount of rub. Of them:
Rub. - due to obsolescence of the content;
4590 rub. due to physical wear and tear.
Waste paper received from writing off textbooks was credited at a market price of 8,000 rubles.
For libraries of higher educational institutions (Appendix 1 to Order N 2488);
For libraries of secondary specialized educational institutions (Appendix 2 to Order N 2488);
For libraries of educational institutions (Appendix 3 to Order N 2488).
Books that record literature lost by readers and taken in return should be kept for 3 years, acts for writing off books and periodicals, registration cards, book forms of written-off publications - 10 years (clause 11 of Order N 2488).
Reflection in the accounting of operations for the delivery of waste paper
In accordance with Art. 321.1 of the Tax Code of the Russian Federation, budgetary institutions financed from the budgets of all levels are recognized as income tax payers. With the exception of income not subject to taxation in accordance with Art. 251 of the Tax Code of the Russian Federation, income received from others is taxed, that is, income from the sale of goods, works, services to legal entities and individuals. For tax purposes budget organizations are required to keep separate records of income and expenses received in the framework of targeted financing and through commercial activities. Thus, the funds received from the sale of waste paper are taken into account when determining the tax base for income tax.
For educational institutions, including additional education, VAT exemption is provided for in paragraphs. 4, 5, 10, 14 p. 2 art. 149 of the Tax Code of the Russian Federation. This list includes services that are exempt from taxation, and the sale of goods, works, services, both of their own production and those acquired on the side, is subject to taxation, even if the income from this sale is directed to the development and improvement of the educational process. Thus, if an institution has not received an exemption from VAT on the basis of Art. 145 of the Tax Code of the Russian Federation, then income from the sale of waste paper is subject to VAT.
Example 3. Let's add the conditions of example 1. Waste paper sold in the amount of 9000 rubles, including VAT - 1372 rubles. 88 kop.
In accounting transactions will be reflected as follows:
Debit
Credit
Amount, rub.
Accrued income from the sale of waste paper
Waste paper written off during its implementation
Received at the cash desk of the institution
cash from waste paper
Cash deposited with the State Bank
Accrued income tax<*>(9.8 rub.
VAT charged
Transferred income tax to the budget
Transferred VAT to the budget
<*>When calculating income tax, an institution cannot reduce the taxable base for the entire cost of waste paper received when writing off textbooks, but only for the amount of income tax calculated in accordance with paragraph 13 of Art. 250 of the Tax Code of the Russian Federation (8000 rubles x 24% = 1920 rubles).
Victoria MATVEEVA, economist-analyst of the Factor Publishing House
Elena MOREVA, consultant
It is known that library collections are non-current assets. budget institutions, namely to other non-current tangible assets. At the same time, such objects have certain features in matters of accounting, posting, write-off and inventory. We have already covered some issues on the pages of our newspaper (see Budget Accounting, 2010, No. 46; 2011, No. 31). Next, we will consider the reasons why library literature can be written off and what documents are used to formalize such operations.
Reasons for writing off library collections
According to Art. 18 law Ukraine "On libraries and librarianship" dated January 27, 1995, No. 32/95-VR accounting, storage and use of documents in library funds are carried out in accordance with the rules approved by a specially authorized central body executive power in the field of culture, and established standards, specifications, others normative documents. The exclusion from the library collections of documents, including dilapidated, no longer relevant, scientific and industrial value or having a defect, doublet is carried out in the manner determined by the specially authorized central executive body in the field of culture.
The main documents that determine the accounting procedure for library collections and the accounting for transactions with such objects are:
— Instructions for recording documents in library funds, approved by order of the Ministry of Culture dated 03.04.2007 No. 22;
- Instructions for accounting non-current assets of budgetary institutions, approved by order of the State Treasury dated July 17, 2000 No. 64(Further - Instruction No. 64).
Library collections are written off for the following reasons:
Unsuitability for further use, physical deterioration (worn-out documents are those that, in the process of repeated use by readers, have come to a state that complicates or makes it impossible to further use them, and which, due to their condition, are not subject to repair or restoration);
Obsolete in content (documents that have lost their informativeness and relevance are considered such);
Accident damage, natural disaster;
Expiration of the storage period (periodicals, brochures, booklets, postcards, informational and other materials that contain instructions about a certain period storage, as well as publications of temporary storage);
Loss by users or subscribers (documents lost or not returned by readers, as well as those missing during postal shipments, are considered lost);
Identification as a result of the inventory as a shortage (missing for unknown reasons are considered documents that were not identified on the spot in the conditions of open access of readers to the fund, when exhibited at exhibitions, and also as a result of the re-registration of the library fund);
Transfer to the exchange reserve fund (transfers are subject to non-core documents, as well as those available in in large numbers, i.e. with excessive exemplarity for the existing reader demand).
Note that there are certain features of the acquisition and write-off of library funds in educational institutions. School textbooks and teaching aids related to library funds are used in the educational process for at least five years.
As provided The procedure for providing students of general education and vocational schools with textbooks and teaching aids, approved by the joint order of the Ministry of Education, the Ministry of Finance and the Ministry of Economy of December 24, 1999 No. 442/311/155, Ministry of Education of the Autonomous Republic of Crimea, departments of education of regional, Kyiv and Sevastopol city state administrations, district and city departments of education, general education and vocational schools annually in April-May carry out an analysis of textbooks and manuals of library funds suitable for use, compare them with the real need of student contingents, carry out (if necessary) the redistribution of books between secondary educational institutions.
For example, in 2011 for this purpose in general education and special educational institutions needed to take inventory library collections of educational literature in accordance with letters of the Ministry of Education dated April 14, 2011 No. 1/9-271 and No. 1/9-277 "On the inventory of library funds in 2011". During the inventory of library funds of educational institutions that participate in the project to create unified system centralized electronic accounting of textbooks, as of June 1, 2011, it was necessary to determine the provision for each textbook in the context of each educational institution as of September 1, 2011, taking into account the expected student population for 2011/2012 academic year. Textbooks unsuitable for use were proposed to be written off according to Instructions on the procedure for the delivery, acquisition and accounting of educational literature, approved by order of the Ministry of Education dated 15.06.95 No. 1/9 -217.
With regard to writing off textbooks for students in grades 3-6 and 11, the period of use of which is more than 5 years or which do not meet the requirements curricula, then, as noted by the Ministry of Education in the above letters, such an operation must be carried out as new textbooks arrive in educational institution. Textbooks and vocabulary and reference literature published in 1998 - 2006, which are in a satisfactory condition and appearance and corresponding to the requirements of the programs, can continue to be used in the educational process.
Documenting write-offs of library collections
The write-off of library funds is carried out on the basis of the Act on the write-off from the balance of budgetary institutions of literature excluded from the library (hereinafter referred to as the Act), the standard form of which (form No. OZ-5 (budget)) was approved by a joint order of the Main Department of the State Treasury and the State Statistics Committee dated 02.12.97 No. 125/70.
The act is drawn up in two copies on the basis of the Inventory for exclusion from the library of morally obsolete and physically worn out literature (hereinafter - the Inventory) and the general lists of books to be excluded from libraries. The first copy of the Act, together with the Inventory, is handed over to the accounting department, and the second remains with the financially responsible person. A sample of filling out the Act and the Inventory is given on p. 18, 19.
The Inventory indicates the inventory numbers of excluded publications, the author of the book and the title, quantity and price per unit, the amount, on the basis of which documents the exclusion was made. As noted by the State Treasury in letter dated September 14, 2011 No. 17-08/278-1569(see "Budget Accounting", 2011, No. 40), the Inventory indicates the cost of each copy of library funds.
When compiling the Inventory, please take into account: with effect from 02.10.2010 order of the State Treasury dated 02.09.2010 No. 312(see "Budget Accounting", 2010, No. 37), which amended Instruction No. 64, the list of non-current assets, the accounting of which is kept in full hryvnia without kopecks. This rule also applies to library collections. Therefore, starting from the IV quarter of 2010, the amount of the value of non-current assets, including library funds, indicated without kopecks, i.e. in whole hryvnias. The State Treasury drew attention to the need to bring (change) the value of non-current assets in line with these requirements in letter dated November 26, 2010 No. 17-04/2979-22109(See "Budget Accounting", 2010, No. 45), and this procedure was described in detail in the commentary of a specialist to it.
We also recall: clause 7.7 of Instruction No. 64 it is stipulated that in the month of liquidation of objects of non-current assets (in our case, write-offs from the balance of library funds), it is necessary to accrue the second half of the depreciation of such objects, i.e. the remaining 50% of their original value.
For each reason for writing off library funds, a separate Act is drawn up, to which the Inventory is attached. As a rule, no more than 300 documents excluded for one reason are included in one Act. Documents in the Inventory are recorded in ascending order of inventory numbers.
For documents that are transferred to the exchange-reserve fund, an Act is drawn up in three copies, and the Inventory - in two. Note that Acts and Inventories must be drawn up clearly, without abbreviations, in the prescribed form. Corrections in the Act and the Inventory are not allowed.
In case of exclusion from the fund of publications that are not on the balance sheet (not subject to inventory), the Act and the Inventory are drawn up in one copy for the acquisition department. At the same time, their cost is not indicated in the Inventory; it is not included in the total amount in the Act.
Separately, the Inventory is compiled for worn-out literature (torn books, lost pages that cannot be restored).
All information about excluded library literature is reflected in the second part of the Book of total accounting of the library fund, in the forms of individual fund accounting, catalogs and file cabinets.
Particular attention should be paid to the write-off of library collections lost by users. In this case, writing off documents lost by users is carried out by replacing documents or their cash equivalent.
According to Standard rules for the use of libraries in Ukraine, approved by the Ministry of Culture of 05.05.99, No. 275, a user who has lost or damaged a document from the library collection, as well as received through an interlibrary loan, intrasystem book exchange by agreement with the library-holder, must replace it with a similar or equivalent document, or reimburse its market value. The amount of the refund is determined by the library.
Acts for writing off documents lost by users and replaced with equivalent ones are drawn up according to general rules on the basis of the Notebook for recording documents accepted from users in exchange for lost ones (hereinafter referred to as the Notebook). The Act indicates the starting and ending numbers of documents that are withdrawn / accepted and correspond to the entry in the Notebook, which indicates the number of the Act and its date. Additionally, one copy of the Act for the receipt of documents is drawn up, which are transferred to the acquisition department.
Funds received from users in exchange for lost library funds are accepted at the cash desk of the institution and are issued by cash receipt orders.
Acts for the write-off of documents that have retired as a result of accidents, natural events, established and recorded thefts are drawn up according to general rules. The Act on the write-off is attached to the Act on the accident, a natural event with an explanation of the causes that have arisen, and indicates the measures taken against the perpetrators, or a conclusion, a protocol from the police in case of theft.
Acts for the write-off of library funds identified as a shortage as a result of the inventory, as well as when specific perpetrators are not identified (losses from unsolved thefts, etc.), are drawn up only after the conclusions of the inventory committee and after a thorough check of the actual absence of the perpetrators and the adoption of the necessary measures to prevent future losses. Such acts are drawn up according to general rules, they indicate the reason for the departure and the measures taken to prevent such losses.
After the execution of the relevant Acts for write-off, it is also necessary to make entries on the disposal of library funds in the Inventory card for group accounting of fixed assets in budgetary institutions of standard form No. OZ-9 (budget). To account for library funds, a separate card is opened for items of the same name, entries in which are made only in value terms in the total amount.
Data on library literature, which was excluded from the collections, are entered in the appropriate columns of Part 2 of the Library Collection Book.
What to do with decommissioned library literature
Waste paper generated in the course of the institution's activities, including as a result of the write-off of library funds, must be credited for the purpose of its further use in the institution's own activities or handed over to specialized enterprises engaged in the collection and processing of this type of secondary raw materials.
The sale of waste paper is an operation associated with the transfer of ownership of it to another owner in exchange for an equivalent amount of funds. Settlements of enterprises engaged in transactions with secondary raw materials should be carried out in a non-cash form by transferring the funds due for payment to special registration accounts of budgetary institutions. Issues related to accounting for waste paper were covered by a specialist of the control and audit service in the article “Accounting for waste paper” (see “Budget accounting”, 2009, No. 1-2).
When carrying out operations with waste paper, it is necessary to be guided by Law of Ukraine "On Waste" dated 05.03.98, No. 187/98 BP. In particular, in accordance with Art. 1 given law Waste refers to any substances, materials and objects formed in the process of production or consumption, as well as goods (products) that have completely or partially lost their consumer properties and have no further use at the place of their formation or discovery and from which their owner will dispose, intends or should dispose of by recycling or disposal. At the same time, waste disposal is their use as secondary material or energy resources.
Note that waste paper is not included in the list certain types waste as a secondary raw material, the collection and preparation of which are subject to licensing ( Decree of the Cabinet of Ministers of February 28, 2001 No. 183). Therefore, enterprises that collect it do not need to have an appropriate license for such operations.
Funds received from the delivery of waste paper are credited to income of the special budget fund institutions. The revenues received from the sale of waste paper belong to the fourth subgroup of the first group of own revenues of budgetary institutions ( paragraph 4 of Art. 13 Budget Code of Ukraine dated 08.07.2010 No. 2456-VI) and remain at the disposal of the institution in full. These receipts are used for:
Repair, upgrade or purchase of new fixed assets and material assets, covering the costs associated with organizing the collection and transportation of waste and scrap to collection points;
Household needs of budgetary institutions, including payment utilities and energy carriers.
The funds received by the institution from the delivery of waste paper are credited to its special registration account. Confirmation of the receipt of such funds will be an extract from a special registration account provided by the State Treasury Service. Budgetary institutions, on the basis of this extract, in the Report on the receipt and use of funds received as payment for services (form No. 4-1d, No. 4-1m), reflect such receipts in line 050 “Receipts from sales in in due course property (other than real estate).
Considering that the administrators budget funds take budgetary obligations and make payments only within the limits budget appropriations established by estimates, upon receipt of unplanned funds, it becomes necessary to make changes to the estimate in accordance with the requirements pp. 47 - 49 of the Procedure for compiling, reviewing, approving and basic requirements for the execution of estimates of budgetary institutions, approved by the Resolution of the Cabinet of Ministers of February 28, 2002 No. 228.
Such changes are made in the event that the total amount of actual income to the special fund, together with the amount of balances in its accounts at the beginning of the year, will be greater than the corresponding income taken into account in the estimates for the corresponding year. Therefore, if the institution’s account receives funds that are not planned in the special fund of the estimate, but the total amount of receipts (taking into account the balances at the beginning of the year) does not exceed the volume of own receipts taken into account when approving its estimate, then budget managers do not make changes in the estimate in terms of the receipts of the special fund (see letter of the State Treasury dated March 26, 2010 No. 15-06/662-5434).
| Correspondence of sub-accounts | Amount, UAH |
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The second half of the depreciation of library funds that are subject to write-off has been accrued (50% of the original cost) | ||||
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Library funds were written off on the basis of the Act and the Inventory: |
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Initial cost | ||||
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Waste paper credited | ||||
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Waste paper was transferred to the collection point for recycling according to the invoice | ||||
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Received funds for the handed over waste paper to a special registration account | ||||
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* Since the sale of waste paper is envisaged, there is no need to submit a Certificate of admission to the State Treasury natural form. In case of posting waste paper for further implementation sub-account 711 “Income from funds received as payment for services” is inappropriate to use. The institution reflects income from a special fund upon receipt of funds for the handed over waste paper to a special registration account. |
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I N S T R U K T I A
Registration of an act on the disposal of publications from the library fund.
The disposal of publications from the library fund is formalized by acts in accordance with the procedure established by the existing instructions.
The act is drawn up in 3 copies. The first copy of the act, together with the list, is to be stored in the OK and O of the central library, the second copy of the act, along with a receipt for receiving waste paper, is transferred against receipt to the accounting department, the third copy of the act with the list remains in the library.
Each act records information about documents that are excluded for one reason: dilapidation (physical wear), defectiveness, obsolescence in content, loss (indicating the specific circumstances of the loss: loss from open access funds, loss by readers, as a result of a natural disaster, for unknown reasons (lack)).
Attached to the act is a list of documents to be excluded.
Acts for writing off publications lost as a result of loss, damage, theft, natural disaster, with open access to the fund, are approved on the basis of relevant documents confirming the loss (protocol, act, etc.).
Documents accepted from readers in exchange for lost ones are recorded in the register of books accepted from readers in exchange for lost ones. Based on the entries made in it, acts for admission and disposal are drawn up.
Information about the documents that have retired from the current collections of the library are recorded in the corresponding columns of the second part of the "Book of total accounting of the library fund". Information about retired documents is reflected in all accounting forms (Inventory book), catalogs, file cabinets, about which a corresponding entry is made in the write-off act.
Write-off of accounting documents is carried out using revaluation coefficients if the fund has been revalued.
Terms of storage of accounting documents:
Books and records of the library fund - constantly;
Books (notebooks) accounting for publications accepted from readers in exchange for lost ones - constantly;
Acts for writing off, acts of checking the library fund - constantly.
(from work experience)
Selection of literature for writing off.
Write-off - 3.8% of the size of the lending.
Book supply - per 1 inhabitant 7 - 9 books.
Take out a book form from each book, after checking the inventory number, year of publication, price, author and his initials.
Books without book forms should be immediately tied up or put into boxes, then handed over to waste paper.
Fold the book forms in ascending order of inventory numbers, sort them out by periods in the table of the book fund book value.
Check book forms with inventory books to prevent the book from being written off again.
Make a list to the write-off act on the withdrawn book forms:
On the first page of the list we write: “List of references for act No. ________ dated ________”, on the next pages at the top we write the page number: 2,3,4 ... etc.
The list is compiled STRICTLY (!!!) in ascending order of inventory numbers, by periods in the book value table
On the first page we make a table header.
At the end of each period, we leave a line for the totals: 1) the number of copies of books; 2) old price; 3) new price.
In the column "Old price" we write the price after 1961, if the books were published earlier, we automatically divide the price by 10.
In the column " New price» Round up the amount to kopecks; Rounding up starting with a number 5 : for example: 12.544 = 12.54; 13.976 = 13.98;
Books redistributed from closed libraries should be written off separate act. If this is not possible, then make some kind of note next to each book, for example "P", because these books are not recorded in the inventory book of the library (for example: act of replacement).
After compiling the list of retired documents, we calculate the total amounts by periods, then fill in the “Table for calculating the cost of retired documents”, calculate the total amounts, write down in the header of the disposal certificate (number of copies, new price)
Fill in the table by department:
For example:
| No. p / p | Inventory number | Author, title | Department | The year of publishing | Old price | Coefficient | New price | Notes |
| Old before 1975 |
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| 1. | 41572 | Nekrasov N.A. Poems | 84 | 1963 | 1,20 | 12841,7/1000 | 15,41 | |
| 2. | 46921 | Mamin-Sibiryak D.N. Tale | 84 | 1968 | 1,10 | 12841,7/1000 | 14,12 | |
| 2 copies | 2,30 | 29,53 | ||||||
| Six-digit |
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| 3. | 361415 | Belyaev A.R. Fantastic | 84 | 1976 | 1,23 | 12841,7/1000 | 15,79 | |
| 4. | 408348 | Shukhov I. Hatred | 84 | 1978 | 2,40 | 12841,7/1000 | 30,82 | |
| 5. | 469363 | To help the VOIR asset | 3 | 1976 | 1,50 | 12841,7/1000 | 19,26 | |
| 3 copies | 5,13 | 65,87 | ||||||
| New numbers 1 - 7600 |
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| 6. | 1093 | Avdeenko Yu.N. Entrance to | 84 | 1969 | 2,00 | 12841,7/1000 | 25,68 | |
| 7. | 3133 | Byadulya Z. Chroniclers | 63 | 1970 | 0,33 | 12841,7/1000 | 4,24 | |
| 2 copies | 2,33 | 29,92 | ||||||
| №№ 56601 - 57900 |
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| 8. | 57229 | face without a mask | 84 | 1992 | 19,60 | 269,79/1000 | 5,29 | |
| 1 copy | 19,60 | 5,29 | ||||||
| №№ 106659 - 113011 |
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| 9. | 111550 | Kolychev V.G. Executioner | 84 | 2004 | 25,00 | 25,00 | ||
| 1 copy | 25,00 | 25,00 | ||||||
| TOTAL: | 9 copies | 54,36 | 155,61 | |||||
By departments:
Total - 9, OPL - 1, Tech. - 1, Hood. – 7.