Guide
1
Determine the cause of disposal of fixed assets and make the appropriate act.For registration write-off of fixed asset is used by an act of the form №0306003, a group of objects - form 0306033, for vehicles - 0306004 form for household equipment - a form of 0,504,143, for the library of literature - a form 0504144. Validate act disposal OS and disassemble anddismantling facility.
2
Reflect cancellation of a fixed asset accounting in account 9210 "Disposal of fixed assets" in correspondence with the account are accounts that describe the reasons for write-offs.
3
Download all original value of fixed assets i
n the liquidation of the object to the debit side in the 9210 credit score fixed assets write-off of 0100. Then flip the accumulated depreciation on the credit account 9210 debit OS 0200. The amount of losses from the liquidation of the OS reflectthe opening of the debit of the account 9430 "Other operating expenses" and credited to 9210.
4
Spend the implementation of a fixed asset with the accounting for the amount of sales of the opening of the account 4010 debit "Accounts receivable from customers and buyers"and the credit of account 9210. Download all the initial cost of the loan account 0100. When calculating the VAT on this operation you must open the account 9210 debit and credit of the account 6410 "Debt payments to the budget."The amount will be reflected in earnings credited to 9310 "Income from disposal of operating" in correspondence with a score of 9210, and the amount of loss from the sale of the credit of account 9430.
5
to write off fixed assets in connection with the grant of the transfer.The primary document in this case is an order or an order of the property owner.Initial cost and accumulated depreciation are debited to the accounts of 0100 and 0200, respectively.Next determined profits and losses from transmission, and deferred in 9310 and 9430.