Determine the cause of disposal of fixed assets of the enterprise.It can be written off on account of unfitness for use, free of charge transferred, referred to as a contribution to the share capital, leased, sold under barter and others.On the basis of this fact it is necessary to issue the act of reception and transmission in the form OC-1 or the cancellation of the act in the form of OS-4.Make the appropriate changes in inventory card in the form of OS-6.
Open the account 01 "Fixed assets a" sub-account 01.V « Disposal basic funds », which will reflect these transactions.Write off the original cost of the project for the opening of credit and debit account 01 in a row 01.V.Reflect written off depreciation on
the debit account 02 "Depreciation of fixed assets » with reference to the credit of the account 01.V.Subsequent accounting records depend on the main reasons for retirement funds well.
Reflect cancellation of the residual value of property, plant funds on the debit account 91 "Other income and expenses" and credited to the 01.V if the outflow was due to unsuitability for use, sale or donation.If the object is transferred to the share capital of another entity, it opens a credit on the account 01.V and debit on the account 58 "Investments" on the residual amount.
Make the accounting entry to reflect the proceeds received from the sale of fixed assets .To do this, open the credit of account 91 and debited on the account 62 "Settlements with buyers."
Calculate and consider the implementation of the VAT on the credit account 68 "Tax settlements" in correspondence with a score of 91. If there was a free transfer of the object, the VAT charged on the basis of the market prices of the underlying assets well.It is necessary to write off the costs associated with the transfer, to the credit of the respective accounts.