A sample of filling out an act of write-off of soft inventory. Sample act of write-off of material assets. Not everything is soft inventory that is soft to the touch
In institutions and in production are used different kinds inventory, each of which has its own characteristics of operation and accounting. In some types of institutions, the most common is soft inventory.
In the article, we will consider what assets belong to soft inventory, what are the nuances of its use and write-off, as well as the norms of use.
Soft inventory according to the instructions
Accountants need to know exactly which items of inventory belong to the “soft” group, because special accounting rules are typical for this category of assets. Not all items that feel soft are considered soft inventory in the accounting sense.
The procedure for classifying assets as soft inventory is regulated by the Instructions for the use of the Unified Chart of Accounts accounting for state authorities, local self-government, management of state non-budgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of the Russian Federation of December 01, 2010 No. 157n in clause 118.
soft inventory- inventories of ready-to-use items that are operated for a relatively long time in direct contact with the human body. The guidance specifies exactly which assets should be considered soft inventory:
- everything related to underwear (shirts, pajamas, bathrobes, etc.);
- bedding items (pillowcases, duvet covers, sheets, mattress covers, bedspreads);
- bedding (mattresses, blankets, pillows, sleeping bags, etc.);
- clothing, overalls, uniforms, uniforms (all types and items of clothing);
- footwear, including specialized footwear (all types of footwear);
- sportswear and shoes;
- real property.
NOTE! The “overalls” include, in addition to the actual items of clothing and footwear, also protective devices: respirators, helmets, goggles, etc.
Soft inventory items are mainly ordered from suppliers or, if the base allows, they can be made by the institution itself.
Not everything is soft inventory that is soft to the touch
The key feature of classifying an asset as soft inventory is its accounting affiliation, determined by regulations, and not the actual feeling of softness. Accountants should not classify items in this category without relying on the Instruction, which clearly names all types of inventories.
Often, by mistake, soft inventory lists stocks that are not:
- Sewing products: tablecloths, curtains, curtains, napkins, towels, rugs, etc. These items are not mentioned in the said normative act, they cannot be attributed to any of the categories presented there.
- Raw materials for soft stock: fabric, accessories, foam rubber, lining materials. Soft inventory is not raw material, but always finished products.
- Small personal items: handkerchiefs, toothbrushes, hair ties, etc. They cannot serve as soft inventory, since their service life is relatively short - less than a year.
- rags- soft inventory turns into it after the loss of serviceability, but it itself is not such and cannot be written off as soft inventory.
- Separate "soft" items. So, for example, a backpack worn during high-altitude work cannot be classified as soft equipment, because it does not provide individual protection, unlike a safety belt.
Another type of error is the non-inclusion of relatively “hard” items in this asset type, which in fact should be considered soft inventory, for example, helmets, hard hats, gas masks, etc.
Norms of soft inventory
Decree of the Government of the Russian Federation of November 07, 2005 No. 659 substantiates the norms for the use of soft equipment for children on full state support (boarding schools). Letter of the Ministry of Education of the Russian Federation of September 22, 1993 No. 164-M contains similar norms for kindergartens, schools, vocational schools, etc. educational institutions. According to these standards, the period of use of the issued item does not exceed 1-2 years, then it is written off from the balance sheet, but if the item is not worn out, it may remain in personal use along with a new, freshly issued item.
Subtleties of "soft" accounting
There are some fundamental points related to the balance and write-off of soft inventory items:
- Dismantling before registration. Many items from the list of soft inventory are purchased not one at a time, but in sets, for example, bed linen most often includes a sheet, a duvet cover and one or two pillowcases. It would be a mistake to capitalize this inventory as a single accounting object, because the items included in it are not interconnected. The accountant must evaluate each item separately, fixing the cost in the receipt order: the total amount of all items will be the cost of the set.
- Marking. It is applied only to soft equipment, as stated in paragraph 118 of the Instruction. Each item credited must be marked with a stamp and the name of the institution, made in indelible paint. Marking is carried out by financially responsible persons, it must be attended by the head (or his deputy) and an accountant. You gotta try not to spoil too much appearance products.
- The accounting register is the inventory item itself. Also a unique feature of soft inventory. When an item is issued from the warehouse for use, it is additionally marked with the date of issue (month and year).
IMPORTANT! The stamp used for marking is kept by the management.
Depreciation accounting
The long service life of soft inventory causes some difficulty in its accounting associated with wear. The legislation did not provide ways to resolve this difficulty. The soft inventory manager should regularly monitor:
- the amount of new inventory received on the balance;
- the number of units of products in use;
- the period of use of soft inventory.
"Primary" for soft inventory
To justify this type of inventory, the following types of documentation are provided for in accounting (based on Order No. 52n):
- receipt order for acceptance of non-financial assets (upon receipt on the balance sheet);
- shipping documentation - if it is properly executed, it is not necessary to issue a receipt order, unless disassembly is required;
- an acceptance certificate is issued if the actual quantity of inventory does not correspond to the documented one;
- cards of quantitative accounting of material reserves;
- invoice requirements - to account for the movement of soft inventory within the organization;
- property issuance book - records the issuance and return of soft inventory (it indicates the norms, standard service life and the number of issued units);
- write-off act - reflects the disposal of soft inventory.
Soft inventory accounts
For accounting of this type of property, a special account 105 00 “Inventories” is provided. This type of inventory can be attributed to especially valuable property, taking into account 0 105 25 000 on the account, or simply as movable property - there is an account 0 105 35 000 for this.
Receipt accounting entries
Accounting for soft inventory goes through the following balance transactions:
- debit 0 105 25 340 or 0 105 35 340, credit 0 302 34 730 or 0 208 34 660 - soft inventory purchased from a supplier;
- debit 0 105 25 340 or 0 105 35 340, credit 0 304 04 340 - soft inventory arrived as part of the supply of the organization;
- debit 0 105 25 340 or 0 105 35 340, credit 0 401 10 180 - soft inventory received free of charge;
- debit 0 106 24 340, credit 0 302 34 730 - formation of the cost of soft inventory in the amount of delivery;
- debit 0 105 25 340 or 0 105 35 340, credit 0 106 24 340 or 0 106 34 340 - soft inventory is taken into account at the generated cost.
ATTENTION! If the soft inventory is made in the institution itself from its own materials, it is carried out in the same way as the purchase from the supplier, in addition, the materials are written off and the manufacturers are paid.
Write-off accounting entries
Soft inventory can be written off due to:
- with depreciation - debit 0 401 10 172;
- disposal for other reasons (theft, detection of shortages, etc.) - debit 0 401 10 172;
- with a state of disrepair due to external factors (accidents, catastrophes, natural disasters etc.) - debit 0 401 20 273.
ATTENTION! Each type of disposal is recorded from a different debit account, the credit will be the same - 0 105 25 440 or 0 105 35 440.
If, as a result of writing off worn-out soft inventory, rags are obtained that will be used, it must be evaluated and credited: debit 2,105 36,340 “Increase in the cost of other inventories - other movable property of the institution”.
Items used for work, like any inventory, become unusable. To exclude them from the property of the organization, it is necessary to carry out the procedure. For public institutions, the Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n applies, which regulates, among other things, the forms of documents required for disposal. A sample act for writing off materials for production depends on the type of property written off. Yes, there are:
- an act on the write-off of inventories;
- act on the disposal of soft and household equipment.
The sample act for the write-off of goods and materials differs not only in the type of asset, but also in the form of the form.
Sample in the form OKUD 0504143
You can download the form for the write-off of material assets for free from the link below.
Form OKUD 0504143 in the form of a table
Sample act OKUD 0504230
Form OKUD 0504230 in the form of a table
You can also download the form of the act for the write-off of materials in Excel.
Basis for drawing up
The basis for drawing up can be:
- the inventory carried out, during which it turned out that some of the accounting objects need to be disposed of;
- initiative of persons responsible for the use of values (POL).
The reason for the write-off of materials in the write-off act depends on what kind of material assets are supposed to be written off. For example, the disposal of soft inventory may be due to the wear and tear of the thing, stationery must be transferred according to the statement from the MOL to the direct user (the statement of issuance of valuables for the needs of the institution in the form 0504210), dishes are brought in according to the book of registration of the breakage of dishes (form code 0504044). In case of destruction of inventory items according to approved documents, they must be attached.
Responsible persons are members of the commission for the receipt and disposal of assets. They are appointed by order of the head of the institution.
Sample Fill
Let us give an example of an act of writing off material assets that have become unusable, using the example of a canteen of a children's institution.
Step 1. Fill in the number and date, name of the organization, structural subdivision, OKPO code, TIN and KPP of the institution, financially responsible person, members of the commission for the receipt and disposal of assets, details of the order on the basis of which the commission operates.
Step 2. The commission, in the presence (in our case) of the head of the dining room, checks whether the valuables have really become unusable, which they certify with signatures. Makes a decision on the need to exclude from the values of items that do not meet the requirements for them.
Step 3. After filling in all the required fields, the last sheet is filled in with the signatures of the chairman and members of the commission. They can be the administrative staff of the organization, accounting staff, other specialists.
Issued in two copies. One of them is transferred to the appropriate service in order to reflect the data in accounting. The second remains with the financially responsible person as a document confirming the disposal of the material.
Download ready sample
How much to store
The document is stored in the archive of the institution for at least five years.
A responsibility
The commission is responsible for drawing up documents, checking materials, establishing complete wear or unsuitability of valuables.
The stocks on the balance sheet of the company cannot be disposed of without the preparation of appropriate paperwork in the presence of members of a specially convened group, otherwise the responsible persons will be liable within the limits of their individual liability agreement.
In accordance with OK 013-2014, inventory is a part of fixed assets, which includes:
- household inventory, i.e. items not directly used in the production process;
- production inventory, i.e. items technical purpose, which are involved in the production process, but cannot be attributed to either equipment or structures (Order of Rosstandart dated December 12, 2014 No. 2018-st).
The inventory includes, for example, containers for storing liquids, devices and containers for bulk, piece and container-piece materials, work tables, racks, clocks, cleaning carts, wiping material, mops, brushes, fire-fighting equipment (fire cabinets, shields , buckets, water barrels, sand boxes, pedestals for placing fire extinguishers, etc.), sports equipment.
Production and household inventory generally refers to the types of property that meet the criteria for fixed assets, along with buildings and structures, machinery and equipment, computer technology and vehicles (clause 5 PBU 6/01). However, taking into account that the cost of a unit of inventory, as a rule, does not exceed 40,000 rubles, inventory is usually taken into account not as part of fixed assets, but as part of inventories. It is no coincidence that the Chart of Accounts provides for the opening of a sub-account 10-9 “Inventory and household supplies” to account 10 “Materials”. As noted, this sub-account takes into account the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation (Order of the Ministry of Finance of October 31, 2000 No. 94n).
How to write an act to write off inventory?
Activate inventory write-off
The write-off of inventory is understood as the transfer of its value from the credit of account 10 to the debit of the corresponding accounts (mainly costs) in the case of the use of inventory for the purposes of production and management, its disposal due to unsuitability after the expiration of the storage period, as well as moral obsolescence, disposal in case of shortages, theft or damage. There is no mandatory form for the inventory write-off act. Therefore, for the act for the write-off of production equipment, as well as for the act for the write-off of household equipment, the organization develops a sample independently. At the same time, regardless of the type of inventory, a single sample form can be developed in compliance with the requirements for the presence in it of the mandatory details of the primary accounting document (part 2 of article 9 of the Federal Law of December 06, 2011 No. 402-FZ).
As an act to write off inventory when released into production, can be used unified forms approved by the State Statistics Committee. For example, form No. M-11 “Demand-consignment note” or form No. M-8 “Limit-fence card” (approved by the Decree of the State Statistics Committee of October 30, 1997 No. 71a).
To write off inventory that is unusable, an organization can develop a form of an act, for example, similar to the act for writing off workwear, the form of which we gave. Or refer to industry-specific forms specially approved for recording inventory write-offs and develop your own forms based on them. For example, form No. 421-APK “Act on the write-off of inventory and household supplies” (approved by Order of the Ministry of Agriculture of May 16, 2003 No. 750) or form according to OKUD 0504143 “Act on the write-off of soft and household equipment”. The organization approves a sample of the developed form of the act for writing off inventory in its own.
The inventory write-off act is usually drawn up by a commission specially created for this purpose, certified by the signatures of its members and approved by the head of the organization.
Here is a sample of filling out an act for the write-off of soft inventory, drawn up in a form for state (municipal) institutions. Soft inventory includes, for example, bedding and bedding (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, etc.) (Instruction, approved by Order of the Ministry of Finance dated 01.12.2010 No. 157n). Suppose that an act is drawn up to write off off-balance sheet accounting for soft inventory, the cost of which was already taken into account in expenses when it was transferred to its intended purpose, but which continued to be recorded for control purposes.