How to make an act to write-off

Commodity and material values \u200b\u200b(TMTs), which are the property of the enterprise, with time they can come into disrepair and must be written off. The cause of the write-off can be damage, the end of the shelf life, theft. To confirm the record of write-offs documented, the act of writing off the product on the established form of TORG-16, approved State Statistics Committee of the Russian Federation 25.12.1998 by Resolution No. 132.

If the goods as a result of the loss of quality, marriage, breakdowns can not be used in the enterprise or implemented, then the act of write-off in the form of TORG-16 is issued. A single installed form for writing off for other reasons (the goods are morally outdated, the depreciation period is complete) does not exist. Currently, the write-off on other reasons is issued in an arbitrary form developed at the enterprise, taking into account the rules of office proceedings taken on it. In order to write off the inventory of goods. The result is inventory in the form of Inv-3.

Documents for download:

A commission is going to assess the state of the goods. The composition can change over time or remain constant. The commission necessarily consists of the head of the organization, the chief accountant, the employees are logistically responsible for the Objecting, specialists in the profile of work related to the use of equipment that should be written off. The company's head approves the composition of the Commission and on the basis of an act of writing off the order.

Sample orders for the creation of the Commission Download on the site.

At the beginning of the act of write-off, it is imperative on the first page in the upper corner of the right of the right of the statement of an act of writing off the head of the enterprise. On the left, all the requisites of the organization are recorded: its name, administration, the code of the structural unit, which writes off the TMC, OKPO code, full-responsible personality.

Mandatory part of the act is the date and place of manufacture. They follow the name of the act. Here the basis of the Commission's actions, the number, the date of publication of the order certified by the head. The next part of the document is a list of members of the write-off commission. The first part of the Chairman is recorded, then the remaining members of the Commission with an indication of the position are listed in alphabetical order.

The main part of the document is the description of the writable TMC. Full information about them can be framed for convenience in tabular form. The table contains the following graphs: product name, its inventory number, unit of measure (for example, "pcs."), The amount, the cost of this product, the total amount of all units, the cause of write-off. Below is the total final balance value and the amount of write-off.

The act is assigned by the chairman and all members of the Commission, again with decoding the name and indication of the position. Sometimes applications are provided to the act. They are listed before signatures. The organization is stamped, the date of signing the act. After that, the act of write-off is transmitted to the head of the Organization for approval.

The document is in 3 identical instances. The copy remains in the accounting department, the second is transmitted to the head of the unit, which written through the TMC, the third is placed in a material and responsible person. The head can write a resolution to recover the amount of damage from a materially responsible person if the product damage occurred on its negligence. For example, "recover the loss due to damage to the goods with ...".

Useful documents:

The act of write-offs is used to make an appropriate record in accounting books, the basis of the disposal of the material from the balance of the enterprise. Before compiling an act of write-offs, be sure to issue a written goods from the warehouse on demand. Representatives of sanitary surveillance can take part in the signing of the act.