How to complete the commissioning of purchased equipment

Commissioning or, more correctly, acceptance of equipment for accounting is carried out in accordance with the rules established for the formation of information on fixed assets in accounting and tax accounting.

You will need

- contract of sale; - technical documentation for the equipment.

Instruction manual

1

Execute the acceptance for accounting of the purchased equipment with a document called the “Act on the Acceptance and Transfer of Fixed Assets” of the unified form No. ОС-1 (No. ОС-1б). It is compiled in no less than 2 copies.

2

To take into account the equipment that was in operation, fill out section 1 of this document based on data on fixed assets provided by the transmission organization. If the equipment is purchased through retail, this section does not need to be completed.

3

Indicate in the acceptance-transfer certificate the depreciation amount that was accrued by the transmission organization from the date the equipment was started to operate. Complete section 2 in your copy of the document.

4

Attach the technical documentation for the equipment to the executed document. The acceptance certificate must be approved by the head of the enterprise.

5

Issue an inventory card for the accounting of fixed assets (form No. ОС-6 or No. ОС-6б) on the basis of the acceptance and transfer document. If the company does not have a commission on fixed assets, it is necessary to draw up an order on its appointment. The commission must determine the date of commissioning of the purchased equipment, based on the results of its work, an act of technical inspection of fixed assets is drawn up.

6

Make an order, which should indicate the date of commissioning, a group of fixed assets and the useful life of the equipment for accounting purposes.

7

Accrue depreciation for equipment accepted for accounting, starting from the 1st day of the month following the month of its commissioning (paragraph 4 of Article 259 of the Tax Code of the Russian Federation).

note

Regulatory documents establishing the procedure for generating information on fixed assets in accounting: PBU-6/01 "Accounting for fixed assets" and Methodological guidelines, approved by order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91н.

fixed assets commission