MB 8 reason for write-off. Reason codes for writing off low value items. Write-off of low-value and high-wear items

Add to FavoritesSend by email The act of writing off low-value and wear-and-tear items is of interest to any organization, especially for small companies where most of the property does not have significant value. This article will discuss in what cases such a document is drawn up, as well as how to draw it up correctly. When should you draw up an act for writing off low-value items What is important to remember to correctly fill out the act Results When should you draw up an act for writing off low-value items Any company has one or another property that it uses in its activities, but is not reflected in accounting as a fixed asset ( OS), since the cost of such property does not exceed 40,000 rubles. This could be, for example, computers, scanners, printers, some office furniture, etc.

Form MB-8. act on write-off of low-value and wear-and-tear items

Read more about the criteria for classification as fixed assets in the article “Guidelines for accounting of fixed assets.” Despite the fact that such objects are not considered fixed assets, they have a certain service life, after which the company can no longer operate them. In such a situation, it becomes necessary to write off these property items.

For these purposes, a special act is drawn up. NOTE! Currently, there is no single form of the act in question that is mandatory for all companies. At the same time, until 2013, this was the MB-8 template, approved by Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a. Therefore, when writing off low-value property in 2017, a company can use the standard form of the MB-8 act or draw up a write-off act developed independently.

Act on write-off of low-value and wear-and-tear items

As a rule, the unified form MB-8 is used for this. FILESDownload a blank form of the MB-8 form .docDownload a sample of filling out the MB-8 form .doc What applies to low-value and wearable items In all organizations, one way or another, there is inexpensive and not particularly valuable property that is used in the current work. It is not reflected as a fixed asset and its cost is quite small.

This includes:

computer and office equipment;
Consumables;
pieces of furniture;
workwear;
dishes;
cleaning and detergents, etc.

This group also includes some tools, equipment, inventory, spare parts, in general, everything that is used to solve various problems in production, but quickly wears out and requires constant replacement.

Deciphering the IBP in accounting

Which indicates the name of the institution, location, name of the device, type and model, date of manufacture, serial number, inventory number, date of commissioning, initial cost, reasons for failure and unsuitability of the device, conclusion of the chief specialist in the operation of medical technological equipment, date and signature of the engineer. A commission appointed by order inspects low-value and wear-out items in use and recognizes them as unusable and subject to scrapping. The above is documented in the “Act for write-off of low-value and wear-and-tear items”, which indicates the name, item number, inventory number, unit of measurement, quantity, date of receipt, price, amount, service life, reason for write-off.

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Attention

In order to determine that an item is truly of low value and wears out quickly, you need to make sure that its shelf life does not exceed one year, and its cost does not exceed 40 thousand rubles. The meaning of the write-off act All property that the organization has must be recorded in special documentation. The fact of its presence has a direct impact on taxation (although only when using certain schemes, for example, the general tax system).

At the same time, in order to get rid of the property registered to the enterprise, it is necessary to draw up a special act - such a document allows you to write off unnecessary, obsolete, worn-out materials, equipment, etc. in a legal way.

Disposal of low-value and high-wear items

Filling out the header of the MB-8 form The “header” of the form contains several lines for approval by its director - without his autograph the act will not acquire legal force. Then it is indicated:

number assigned to the act;
name of the organization and structural unit in which the write-off occurs, its OKPO code.

Filling out the front page of the MB-8 form Under the “header” of the document there is the first table, where you enter:

date of drawing up the act;
transaction type code (in accordance with the classifier);
structural unit that writes off inventory items;
type of company activity (according to OKVED);
information about the subaccount and analytical accounting code.

Below you enter the date of formation of the commission, the order number and the fact of write-off is recorded.

Reason codes for writing off MBP

The second table includes detailed information about the property being written off:

its name,
quantity,
cost,
date of receipt,
service life,
reason for write-off and other characteristics.

Filling out the back page of the MB-8 form On the back of the act, first there is a continuation of the previous table, at the bottom of which the totals for the items being written off are summarized. Below it is indicated the total number of items, numbers and dates of their disposal. The last table of the act includes information about disposal.

What to pay attention to when drawing up The execution of the act is completely left to the compiler. Form MB-8 can be filled out in handwriting or on a computer, while when printing it, you can use the organization’s letterhead or an ordinary sheet of paper.

Reason codes for writing off low value items

Important

The decision on which form will be used for this purpose is fixed in the accounting policy. You can download the MB-8 standard form on our website. Download standard form No. MB-8 Documentation of the fact of write-off must be preceded by a decision of a special commission that a specific low-value object is no longer practical to use in work.

The document in question is drawn up in 1 copy. As soon as the act is drawn up and the written-off property is transferred to the storage room as scrap, such a document should be transferred to the company’s accounting department. For information on the procedure used when writing off fixed assets, read the material “Unified Form No. OS-4 - Act on the write-off of fixed assets.”
What is important to remember for correctly filling out the act Filling out the act in the MB-8 form does not present any difficulties.
The appointment of commission members occurs by drawing up an appropriate order, which also approves the need to write off low-value items and which is issued on behalf of the director of the organization. Members of the commission perform the following actions:

study technical documentation (if any),
certify the fact that the property has fallen into disrepair, is outdated or worn out,
looking for reasons for this
record that repair and further use of these inventory items is impossible.

Features of drawing up an act, sample Today, there is no mandatory, unified form of an act for writing off low-value and wear-and-tear items, so employees of enterprises have every right to write an act in any form or, if the organization has a developed and approved sample document, using its template .

Reason code for writing off low value

Who needs to be appointed in such cases and what are the nuances of its design? The commission must include any persons from the administration of the enterprise who are competent in matters of wear and tear and accounting of IBP. These can be persons from the engineering and technical staff of the enterprise, accounting department, quality control department, laboratory, if there is one in production. The main thing is that people can competently assess and justify the deterioration of the MBP.

The order indicates the positions and individual details of each member of the commission. Then they enter the reason for issuing the decree: “In order to organize work to establish storage periods for documents, carry out their selection for archival storage and use, I order: Create an expert commission.” Next comes a list of the members of the commission, starting with the chairman.

The issue is not regulated by legislative acts.
The time limit for suitability for classifying things as IBP changed periodically. Only the service life remained constant for one year. Based on these justifications, it can theoretically be assumed that there are 4 main options for evaluating purchased items for the group we are considering:

The price of the item is below the monetary limit, but its useful life may be more than one year.
The cost of the inventory is more than the limit, but it is suitable for use for up to 1 year.
The material does not exceed the cost of purchasing it from the established upper limit, but will last more than 12 months.
The item lasts less than 1 year and costs less than the price limit.

Quite recently, only by the fourth characteristic of an object could it be included in the IBP. As for the first, second and third groups, previously these were fixed assets.

The act of writing off goods in the TORG-16 form is useful in cases where goods in the organization’s warehouse have become unusable and need to be written off. This document confirms the legality of the actions of the storekeeper or other financially responsible person.

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The document will be especially useful for food organizations, pharmacies and other companies that deal with perishable goods.

Important point! Write-offs cannot be made without the knowledge of the head of the organization. An order or instruction must be drawn up on his behalf.

If the amounts for which goods are written off are insignificant, and the process of deregistering goods is carried out regularly, then the manager can issue an order of the appropriate content, implying regular write-offs. But still, a reference to the order will be required for the act of writing off goods in the TORG-16 form.

It is worth noting that the procedure for writing off inventory items (inventory) is carried out only in the presence of a commission, the members of which are responsible and sign on the paper that the write-off was carried out according to all the rules. They also check whether the numbers in the document correspond to the actual quantity of goods being written off.

Elements of the act

The paper must be on at least two sheets. Each sheet contains a table. In the presented samples, the first table contains 13 rows, the second – 12. If necessary, the number of rows can be increased. Then the entire document will occupy more sheets. However, even in this case, it will be considered a unified form and is unlikely to provoke questions during inspections.

For your information! Since 2013, legislation has significantly relaxed the requirements for document flow in organizations. The TORG-16 form is no longer the only correct one for writing off unusable goods. You can document the fact of write-off on any form. The main thing is that it contains all the necessary details and the form is accepted by order of the manager and is present in the company’s accounting policy.

Most managers, storekeepers and accounting workers tend to use this particular form of document, since the data will be placed in it conveniently and compactly. In addition, it does not raise any questions when conducting re-registration by controlling organizations.

First page of the act

The act of write-off of goods in the TORG-16 form begins with a reference to Goskomstat Resolution No. 132 of December 25, 1998 in the right-left corner of the page. It was this resolution that established this form as a unified form for writing off goods. It has been used for a long time, and it still remains relevant.

After the link to the legislative framework there is a miniature table with codes. The OKPO code is already indicated, it remains unchanged when using this form - 0330216. It is already printed. In addition, it must contain the code according to OKPO, the type of activity according to OKDP and the coding of the type of operation. To the left of the code table there is space to indicate the full name of the organization and if there is a structural unit. The latter can be a warehouse, workshop, storeroom, etc.

Important point– the basis for drawing up the act. One column is allocated for it at the top of the document. In addition to the name of the document, it must contain its number and date of signing.

Since during the write-off of goods the risk of fraud on the part of employees increases, on each write-off act there is a separate space for the approval of the manager. The completed act must bear the signature of the manager with a transcript, position and date of issue. The act is assigned a number. It and the date of signing are placed immediately after the title of the document.

First table

After the header in the attached form there is a fairly simple table. It contains columns that should contain information about:

Dates of receipt and write-off of the goods described in each line. Indicated for each name separately. It is unacceptable to place different products on the same line.
The number and date of the delivery note. It is the connecting link of the act and is needed for the correct preparation of financial statements.
Reasons. They represent signs of deterioration in quality, which led to the impossibility of using the inventory items listed in the table for their intended purpose. There is also a column for indicating the code if the company has adopted the encoding. But usually these fields are left empty.

The reasons for write-off are varied:

Damage. Intentional or unintentional. The appointment of a financially responsible person is precisely necessary for such cases.
Marriage. Factory or identified later during inventory.
Violation of the integrity of the packaging.
Expiration of the implementation period. This is the most common reason for write-offs.

When closing an organization, unsold goods are also subject to write-off.

Filling out the form for the act of writing off goods in the TORG-16 form can only be done in printed form. On the reverse side of the sheet there must be signatures by a commission convened specifically for such a case, and in most cases not all employees of the institution have electronic signatures. Usually they resort to mixed filling: the columns of the tables are formed electronically, the act is printed, and then all financially responsible persons leave their signatures, and the organization’s seal is affixed (if any).

Second page

On the second page there is a table that should provide data on:

Code and full name of the product.
OKEI code and the name of the unit of measurement by which the written-off inventory value is measured. This can be a unit, kg, gram, etc.
Quantity. This column usually contains only one number. If the previous column does not indicate units of measurement, then it is assumed that the number of occupied spaces in the warehouse is indicated here.
Masse. The total weight of the total item written off in a specific line and one piece (if possible) is indicated.
Price and value.
Other data that is fundamentally important when writing off. This column is called “Note”.

After the second table, the total write-off amount is indicated separately in words. Directly below it are signed by the chairman and all members of the commission who were present during the write-off and guarantee that the procedure was carried out correctly. After them, the financially responsible person signs. All “autographs” must have a transcript. Next to them are written the positions of the persons who placed them.

The act of writing off goods in the TORG-16 form is completed by the decision of the manager as to what this write-off should be attributed to. This may be a write-off as expenses or the appointment of a financially responsible person responsible for the shortage. If the latter, then the employee will be required to compensate for the damage caused.

In the month when the MBP was purchased, its full cost was reflected in the entries and unjustified profits immediately increased. And although in the future the amount gradually decreased due to wear and tear and, accordingly, contributed to a decrease in profits in the future, this was still not entirely correct. Both methods of writing off IBP are considered imperfect from a scientific point of view. There is another significant drawback in accounting for IBP, which concerns things with very low prices. Write-off of IBP according to Shchuko To facilitate the accounting of products, accountants ensured that low-value funds were immediately written off as current expenses in the month of their receipt. In this case, there is no need to calculate the percentage of depreciation or amortization, which is a convenient point for accounting. Theorists were outraged by this write-off procedure, but this did not affect the outcome of the case.

Form MB-8. act on write-off of low-value and wear-and-tear items

During the work, members of the commission examine quickly worn-out equipment and study the technical documentation attached to it. Thus, the degree of wear and suitability of the inspected tools and other materials associated with the production process is established.

When writing off certain items, the commission is based not only on examination data. All characteristics set out in the technical documentation are taken into account.

When filling out the columns of the form for writing off IBP, their initial cost is first displayed. It is taken from the costs that were actually spent on their acquisition or production.

If it is decided that such items can be sold, then this can happen either at the same cost or at a price different from the original price of the product.

Act on write-off of low-value and wear-and-tear items

For this purpose, the commission or the head of the unit draws up a normative act in the MB-8 form. The document should reflect the following parameters:

positions and individual details of commission members
name of the IBP
the retiring quantity in units of measurement that is used to account for these materials or products
reason for write-off

After filling out the information about the recycled IBP, the commission members sign the act. It must also contain the signatures of the accountant for accounting of inventory items and the financially responsible person. After signing by all these persons, the document is endorsed by the chief accountant and the manager.
How to issue an order on a commission for writing off small business enterprises In order to regulate issues of writing off small business enterprises at an enterprise, a permanent commission is appointed by order of the head.

Deciphering the IBP in accounting

What are the accounting entries for the IBP? In the process of creating accounting for the IBE, several methods have been developed for reflecting them in the entries:

Upon receipt, they were received and transferred for use with the cost entered into account 12 “Low-value wearable items.” At the end of each month during the year, 1/12 of the purchase price was written off.
Although the period of use could exceed a calendar year, the cost of the MBP was subject to complete write-off within 12 months.
When an item was handed over to the facility’s work process, the amount was immediately reduced by 50% due to wear and tear. The remaining half was not touched until the final moment of its decommissioning.

Since the second write-off method was much simpler for an accountant, it was preferred by organizations. When writing off using the first method, its shortcomings were identified.

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Instructions 1 Never be nervous or fuss if you want to write down the answer to a question posed on an independent test or test. The slightest movement of the eyes to the side, a raised head, or an extra gesture attracts the teacher’s attention.

Attention

Think through everything to the smallest detail. 2 It is better to prepare several sets of cheat sheets for the exam. Scanned, reduced and printed copies of the lectures of the teacher who takes this exam are now very popular among students.

A very profitable option. Illustrations, symbols, terms will not give you away if you can use them correctly. 3 Hide your cheat sheets only where you can actually get them without problems at a convenient moment. This could be a sleeve, a pencil case, a pen, or shoes.

Disposal of low-value and high-wear items

Kt - 213 b) in excess of or in the absence of the estimated residual value of the IBP: Dt - 211 Kt - 612 3. The difference between the estimated residual value of the written-off IBP and the net sales value of the materials received is reflected. The posting is made if the net sales value of the materials received is lower than the estimated residual value of the written-off MBP: Dt - 714 Kt - 213 Also, low-value and wearable items can be disposed of due to various reasons, the main of which are: - sale to other enterprises and individuals; — transfer to the authorized capital of other enterprises and as loans; — reduction (adjustment) of the cost of IBP received in previous years; - free transfer; — transfer to fixed assets; — write-off when shortages, theft or damage are identified, including due to accidents, fires, natural disasters and other reasons.

Reason codes for writing off MBP

If one of the commission members is absent at the time of decommissioning, a temporary order is issued to appoint another commission member in his place for the duration of his illness or other reason for not going to work. Inventory of IBP As a rule, an inventory of IBP is carried out at the end of the year.

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This procedure is carried out before drawing up the annual report. But if during the production process there is a replacement in the position of a person whose duties include financial responsibility, then an additional inventory of available material assets is carried out.

The process itself during the inventory is carried out by a separate group of people enrolled in the working commission by order of the manager. They start by checking the presence and condition of inventory cards and other technical documentation on the MBP. While studying the documentation, a parallel inspection, checking the availability and safety of inventory is carried out.

Reason codes for writing off low value items

If the product is suitable for further use, then it is included in the inventory of actual availability. The list of items during the inventory is compiled according to the following characteristics:

product name
assigned inventory number
technical specifications
purchase price, etc.

Products and materials that have become unusable are not included in the inventory register. They are included in a separate list indicating the time of commissioning, the reasons that caused their loss of performance, and other indicators. Then, according to this list, write-off acts are drawn up. Note! Inventory lists are compiled separately for fixed assets and small business enterprises. Moreover, the latter are recorded in separate lists according to the place of their storage and use, as well as by financially responsible persons.
It must be taken into account that when they are sold for an amount exceeding their cost, the difference must be included in the organization’s income. In other cases, an act is drawn up for the write-off of low-value and wear-and-tear items, the form of which is filled out separately by type of similar items in a single copy. The completed form is transferred to the warehouse together with the MBP to be disposed of. Storekeepers are required to sign the form to confirm that materials have been written off. From the warehouse, the document goes to the accounting department as a fundamental act for removing unsuitable materials and tools from accounting.

Reason code for writing off low value

At the same time, in production they often resorted to a price limit, without taking into account the service period. In this way, IBEs were formed into an independent group, which was dealt with by entire departments of institutes, conducting various studies on them. How to draw up an act To draw up an act, a special type of information is provided. The form was developed according to the MB-8 form, approved at the legislative level of the Russian Federation. The document code is indicated in the OKUD classifier with the value 0320004. But, despite the same requirements for the execution of this act, organizations can edit it and make their own changes for ease of filling out. Before you begin to draw up documentation for the write-off of an IBP, a decision must be made about this by the management of the organization. It can also be accepted by representatives of the commission, which includes experts. The order to appoint competent members of the commission is issued by the head of the organization.
The items listed in this act, in the presence of the commission, were turned into scrap, which is subject to capitalization according to the invoice: soft equipment - rags, hard equipment and others - scrap metal and boards. Scrap that is not subject to accounting is destroyed. This act is certified by the chairman of the commission and all members of the commission. Also, the enterprise can draw up a “Certificate of Disposal of Low-Value and Wearable Items”, which is used to document the breakdown and loss of tools (devices) and other low-value and wearable items. Drawed up in one copy by the foreman and the initial workshop (section) for one or more workers. In case of breakdown, damage or loss of the IBP due to the fault of the employee, the report is drawn up in two copies.

The formation of an act for writing off low-value and wear-and-tear items occurs when the property classified as such items for some reason becomes unusable. As a rule, the unified form MB-8 is used for this.

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What applies to low-value and high-wear items?

In all organizations, one way or another, there is inexpensive and not particularly valuable property that is used in current work. It is not reflected as and its cost is quite small. This includes:

computer and office equipment;
Consumables;
pieces of furniture;
workwear;
dishes;
cleaning and detergents, etc.

In order to determine that an item is truly of low value and wears out quickly, you need to make sure that its shelf life does not exceed one year, and its cost does not exceed 40 thousand rubles.

The meaning of the write-off act

All property that the organization has must be recorded in special documentation. The fact of its presence has a direct impact on taxation (although only when using certain schemes, for example, the general tax system).

For each type of inventory, there are different forms of documents; there is a special form for writing off low-value and wearable items.

Creation of a commission

Any property of an enterprise is written off, as a rule, by a specially created commission. It may include both company employees and third-party experts.

The appointment of commission members occurs by drawing up an appropriate order, which also approves the need to write off low-value items and which is issued on behalf of the director of the organization.

Members of the commission perform the following actions:

study technical documentation (if any),
certify the fact that the property has fallen into disrepair, is outdated or worn out,
looking for reasons for this
record that repair and further use of these inventory items is impossible.

Features of drawing up an act, sample

Today, there is no mandatory, unified form of an act for writing off low-value and wear-and-tear items, so employees of enterprises have every right to write an act in any form or, if the organization has a developed and approved sample document, according to its template. In addition, very often company representatives prefer to use the previously generally used form MB-8. This is due to the fact that it is clear and convenient in structure, contains all the necessary information, and there is no need to rack your brains over the composition of the document.

Filling out the header of the MB-8 form

The “header” of the form contains several lines for approval by its director - without his autograph the act will not acquire legal force. Then it is indicated:

number assigned to the act;
name of the organization and structural unit in which the write-off occurs, its OKPO code.

Filling out the front page of form MB-8

Under the “header” of the document there is the first table, where the following is entered:

date of drawing up the act;
transaction type code (in accordance with the classifier);
structural unit that writes off inventory items;
type of company activity (according to OKVED);
information about the subaccount and analytical accounting code.

Below you enter the date of formation of the commission, the order number and the fact of write-off is recorded.

The second table includes detailed information about the property being written off:

its name,
quantity,
cost,
date of receipt,
service life,
reason for write-off and other characteristics.

Filling out the back page of form MB-8

On the reverse side of the act, there is first a continuation of the previous table, at the bottom of which the totals for the items being written off are summarized. Below it is indicated the total number of items, numbers and dates of their disposal. The last table of the act includes information about disposal.

What to pay attention to when registering

The execution of the act is completely left to the compiler. Form MB-8 can be filled out in handwriting or on a computer, while when printing it, you can use the organization’s letterhead or an ordinary sheet of paper.

The only condition that must be met: the act must be signed by all responsible persons included in the commission (autographs of employees involved in writing off low-value and wear-out items must be “live”).

But it is necessary to certify the form using a seal or stamp only if the norm for the use of stamp products is enshrined in the internal regulatory documents of the organization.

The act is drawn up in one copy, but if necessary, you can make additional copies of it.

What to do after drawing up the act

After drawing up the act, the written-off low-value and high-wear items are sent to scrap (to the closet or warehouse), and the act itself is transferred to the company’s accounting department for the final completion of the write-off procedure.

Conditions and period of document storage

After the process of writing off the property is completed, the act must be kept along with other similar documents in the archives of the enterprise in case of a possible tax audit. The duration of storage is determined by the internal regulations of the enterprise or the legislation of the Russian Federation. After the act loses its relevance, it can be disposed of.