Main errors when filling out OS 4. Certificate of write-off of fixed assets - sample filling

Act of write-off of fixed assets– a document serving as the basis for deregistration of a fixed asset item. If a fixed asset is accepted on the basis of and , then for the disposal of an object the Ministry of Finance has developed unified act forms: form OS-4 - for one object, form OS-4a - for vehicles, form OS-4b - for a group of objects.

You can download write-off act forms at the end of the article. How to fill out the form correctly? As an example, we will give the execution of an act, form OS-4.

Sample act of write-off of fixed assets OS-4

The OS-4 form consists of three tables:

The first table is filled out on the basis of the existing acceptance certificate of the object, which was drawn up when the OS arrived at the enterprise; this table contains general information about the object, service life, etc.
The second table reflects the features of the object, the content of precious metals in it, this information can also be gleaned from the acceptance and transfer certificate OS-1, OS-1a, OS-1b.
The third table lists the costs incurred in connection with the write-off of a fixed asset and its dismantling, while materials suitable for further use often remain, which are included as inventory items; the cost of these inventory items is also reflected in the third table along with the corresponding accounting entries.

Act on write-off of fixed assets (form OS-4). Sample filling

The figure below shows an example of filling out a report for deregistration of a milling machine: the main characteristics of the equipment are indicated and its residual value is calculated.

The write-off of fixed assets is documented by a write-off act. Standard forms for this document have been developed, one of which will be discussed in detail in this article. Here you can download the write-off form in form OS-4, which is used for the disposal of any fixed asset item, with the exception of transport. For vehicles, fill out.

Act of write-off of fixed assets OS-4 form – (excel)

As an example, we filled out form OS-4; a completed sample act of write-off of fixed assets can be downloaded from the link at the bottom of the article.

The decision to write off an object is made by a special commission, which conducts an inspection and determines how suitable the object is for further use and how feasible it is from an economic point of view. If it is decided to write off a fixed asset due to physical wear and tear, defect, breakdown or other reason, then a write-off act should be drawn up in the OS-4 form.

The decision to write off, as a rule, is made after an inventory of fixed assets, during which the inventory commission identifies old, broken and unusable objects.

Also, a fixed asset should be written off if its validity period has completely expired.

The accounting entry regarding the deregistration of an object is carried out on the basis of a write-off act.

In order to be able to write off OS, you must have an order, an order from the manager, which will serve as the basis for drawing up the OS-4 act.

Sample of filling out the act of write-off of fixed assets OS-4

In the title part of the OS-4 form, write the name of the organization that owns the OS, the department from which the object is written off, the date the OS is written off, as well as the number and date of the order on the basis of which this operation is performed.

In the line “reason for write-off” you need to indicate why the object is being retired - moral, physical wear and tear, breakdown, etc.

In the first table of the OS-4 form, you should fill out information about the object as of the date of write-off - information to fill out can be found in the inventory card of the object (you can download a sample of the OS-6 inventory card, the OS-6b inventory book).

Column 9 includes the residual value of the object at which it is written off (the difference between the original cost and the depreciation accrued on the date of write-off).

The second table reflects the features of the object, the content of precious materials in it; this information can also be found in the inventory card for the OS.

Based on the results of the completed data, the commission writes its opinion on the need for write-off for a specific reason. Each member of the commission signs the completed OS-4 write-off act, then the act is transferred to the accounting department.

The third table of the OS-4 form is filled out by the accountant, who will calculate the financial result from the write-off of the fixed asset.

The financial result is determined taking into account the costs of dismantling and proceeds from write-off.

Spare parts, parts, materials that remain after the dismantling of the facility can be taken into account if it is possible for their further use.

You can not use the official form of the OS-4 act, but independently develop forms of primary accounting documents, including for registering the liquidation of a fixed asset. A document that confirms the liquidation of a fixed asset can be, for example, an act of write-off (liquidation) of a fixed asset item. You can develop the document yourself; to fill it out, take the unified OS-4 form as a sample. The form was approved by Resolution of the State Statistics Committee dated January 21, 2003 No. 7.

The decision to liquidate fixed assets must be formalized by order of the manager. Data on the disposal of fixed assets must also be included in the documents that are drawn up by the company to record the presence and movement of fixed assets (for example, you can use an inventory card for recording a fixed asset item in Form No. OS-6). It is worth paying attention that the registration of liquidation of vehicles must be carried out differently, in a special order.

Sample of filling out the OS-4 form

In the header of the OS-4 act, fill in the name of the organization, the form code according to OKUD, and the code according to OKPO. Next, you need to fill out the basis for drawing up form n OS-4, the date of write-off from accounting, number, date of preparation of the document, surname and initials of the financially responsible person. This is followed by the manager’s signature and date.

The main part of the OS-4 form consists of 3 tables. Before the tables, you must indicate the reason for writing off the OS in a separate line. For a sample, we list the reasons for write-off, which can be indicated in the OS-4 form: the asset is morally or physically obsolete, the object was improperly operated, an accident occurred, a fire, etc.

Table 1 “Information on the state of the fixed asset item as of the date of write-off” consists of 9 columns:

name of the property;
inventory number;
factory number;
object release date;
date of acceptance for accounting;
lifetime;
the value of the object at the time of acceptance for accounting;
the amount of accrued depreciation;
residual value.

The reverse side of the form contains 2 tables “Brief characteristics of the OS object”, which consists of 7 columns:

OS object name;
quantity;
name of precious materials;
item number;
unit of measurement;
quantity;
weight.

The final Cost Details table contains 14 columns:

dismantling costs – type of work;
supporting document, date, number;
amount spent on dismantling;
correspondence of accounts – debit;
correspondence of accounts – credit;
document, date, number;
name of the material value (received from write-off);
number;
unit of measurement;
quantity;
cost of an individual unit;
cost of everything;
and again two columns for correspondence of accounts: debit and credit.

Under the table you need to fill in the write-off results, sales proceeds, and the signature of the chief accountant.

Before downloading the OS-4 form and starting to fill it out, carefully read the sample of filling out the OS-4 act. By first studying the OS-4 sample, you will spend less time filling out the form and will not make mistakes.

An example of filling out the OS-4 form is given below.

The act of writing off a fixed asset object, form OS-4, is used to deregister any object, with the exception of a motor vehicle.

Let's figure out how to fill out the OS-4 form correctly. The completed sample act can be downloaded at the bottom of the article.

The write-off of vehicles is carried out on the basis, a group of homogeneous objects can be written off by drawing up an OS-4b act.

When accepting fixed assets for accounting, a transfer and acceptance certificate is drawn up. Filling out the OS-1 acceptance certificate form is discussed in detail, where you can download the form and a completed sample of the OS-1 form, you can download the form and sample of the OS-1a form at.

Next, the object is exploited until the moment it becomes unusable due to its physical or moral qualities. If the fixed asset is so outdated that it is not advisable to use it from an economic point of view, then the object should better be deregistered, that is, written off. Also, write-off is carried out in the event of an irreparable breakdown or if repairs turn out to be too expensive, or with complete physical wear and tear (when the object is completely depreciated).

In all these cases, you should fill out the OS-4 write-off act (unless, of course, it is a motor vehicle).

The report is filled out by a commission that determines the condition of the object and the need for write-off.

Instructions for filling out the OS-4 form:

Sample filling OS-4a

Name: name of the organization that owns the OS.

Division: the name of the structural division on whose balance sheet the item being written off is listed.

Write-off date: date of deregistration of the asset.

Basis: the document on the basis of which the OS-4 act is filled out - the number and date of the order to write off the fixed asset is indicated.

Financially responsible person: Full name and personnel number of the person responsible for the decommissioned object.

Act: the number and date of the act are indicated.

Reason for write-off: It is noted why the main product is not suitable for use.

Completing section 1:

1 – name of the fixed asset.

2, 3 – inventory and serial numbers of the OS.

4 – date of release or construction.

5 – date of acceptance for accounting.

6 – the period when the object was actually used.

7 – cost of fixed assets (initial or replacement), at which it is listed on the balance sheet of the enterprise.

8 – depreciation accrued as of the write-off date.

9 – difference between indicators in columns 7 and 8.

Completing section 2

The section of the write-off act is filled out if the object contains precious stones and metals. The data can be taken from the transfer and acceptance certificate.

Here the commission’s conclusion on the need for write-off is written and the signatures of all commission members are affixed.

Completing section 3:

A list of costs associated with decommissioning an object, its dismantling and disassembly is provided.

1 – type of work performed.

2 – number and date of the document on the basis of which the work is carried out.

When carrying out this procedure, a special document is drawn up.

In this block, we will analyze the rules for drawing up the act of writing off the unified form OS-4, and whether it is necessary to use it.

The form refers to the primary documentation detailing the process of cancellation of the OS. According to information from the act:

are committed entries in;
certain accounting entries.

OSes are written off when there is documentary evidence of their unsuitability or the end of their useful life.

The director of the organization approves and gives an order to form a commission that controls the process and signs the corresponding act.

Basic the reason for deregistration of an OS object is its unsuitability for various reasons. For example, there was a fire in the organization and the equipment was damaged.

Who fills it out?

Before decommissioning an object, it is inspected, upon which a statement is drawn up.

When the OS is confirmed to be unsuitable for use, the write-off process is launched and a corresponding report is issued.

His compilation is also carried out by the commission that conducted the property survey.

The team must include at least 3 people.

You can include here heads of various departments and third party experts.

The document is issued only after a thorough inspection of the written-off fixed asset. All commission members must affix their visas to the document.

If one of them does not want to sign, a special note is made about this.

Filling procedure

Fill out the act is allowed in any form or in a form approved by the company. But, most companies use the unified OS-4 form.

Such an act can be filled out for one or several objects at once.

Basic rules for filling out the OS-4 form:

The top of the form includes the following information:

Company name;
form code;
grounds for drawing up the paper;
the write-off date is indicated;
FULL NAME. mat. responsible person;
Director's visa and signature date.

The main part of the form should consist of 3 tables. Before each of them you need to write down the reason for writing off the object.

Let’s say: the fixed asset is outdated, incorrect operation of the equipment, damage as a result of an accident, etc. The contents of the tables should be as follows:

Information about the state of the object being written off	object designation; inventory number; date of manufacture; time of registration; limitation in operating time; price of the object when accepted for accounting; monetary expression of depreciation; residual value.
OS characteristics	number of units; number; units measurements; weight.
Cost information	types of work to dismantle the object; the amount spent on dismantling the facility; correspondence of accounts; what material assets entered the enterprise’s balance sheet after the asset was written off; unit of measurement; quantity; monetary value of an individual unit; full cost.

Under the second table are the conclusions of the commission members about the results of the inspection of the OS. The accompanying documents are also listed here and the composition of the commission is prescribed.

Under the final table, the results of the write-off are written down in detail, and the visa of the chief accountant is also affixed.

The act can be filled out by hand or printed on a computer (other printing equipment).

Important! The signatures of the commission members and the director must be “living” (original).

When the OS-4 form is filled out manually, a black or blue ballpoint pen is used. Using a pencil to fill out a document is unacceptable. Errors and corrections in such documentation are not permitted.

Unified Form OS-4 is compiled in two pieces. One of them is transferred to the accounting department. Based on it, the department employee reflects the write-off and transfers it to the warehouse for disposal.

If necessary, you can make copies of the document.

Examples of reasons for disposal of an asset

The reasons for writing off a fixed asset can be varied.

The main reasons for disposal are:

the main tool is outdated,
the object was subject to improper operation,
The OS is damaged as a result of accidents, natural disasters or fire,
the operating time of the facility has been completed and under other similar circumstances.

What to write in the line “write-off results”

In the line about the write-off results denotes the monetary value of the loss as a result of deregistration of a fixed asset. Let’s say “the loss is two thousand rubles.”