How to write off fixed assets

The basics (OS) of the organization are on the balance sheet of the enterprise, however, for some reason, they can be written off from accounting, for example, due to unsuitability for use, the lack of economic benefits from use, during the sale or gift, rental, leasing, implementing Agreement of exchanges, transmission as a contribution to the authorized capital of another organization.

Sequence of action when writing off OS:

drawing up the order of the manager with the aim of creating a commission;
holding a commission of activities aimed at determining the need to write off OS;
drawing up primary documentation for the write-off OS and approval by its leader;
amendments to the inventory card on the disposal of the OS object;
registration of the write-off OS in the accounting accounting of the organization;
if the OS is being written off, which includes precious metals, such as computer components, then the organization is withdrawn of valuable parts and takes them out, at the same time an act of seizures of the details and card accounting cards.

The grounds for writing off fixed assets are absent in the following cases:

if the property related to fixed assets moves from one structural division of the organization to another;
if the OS is temporarily not used due to its reconstruction, installation of additional devices, equipment, etc.

The disposal of fixed assets is reflected in accounting in the composition of income and expenses in the deployed form:

The residual value of fixed assets and the costs of their disposal are reflected in the account 91 by the debit. According to the loan of the same account - the cost of the credentials, reversed from the sale amount and the amount of depreciation.
To write off the fixed assets, it follows to account 01 to open subaccount, for example, 01-in "Disposal of fixed assets".
The account 99 "Profit and Losses" reflects expenses and income related to emergency circumstances - these are operating income and costs for the reporting period.

Accounting for taxation:

The incomes and expenses available in the liquidation of the OS include in the composition of non-dealerization. At the same time, the costs of liquidation are recorded at a time, not counting losses.
Profit and losses from the implementation of the OS are determined on the basis of accounts for analytical accounting on the date when income or expenses related to the write-off of property were recognized.
The income that the taxpayer received from the sale of the OS is included in the revenue in the period when the implementation was implemented.
The loss in analytical accounting reflects as other expenses equal shares.

When writing OS, primary documents are necessarily drawn up:

Act on the write-off OS object: in form No. OS-4 and No. OS-4B - due to unsuitability; Form No. OS-4A - write-off of vehicles.
Act of acceptance-transmission OS: in form No. OS1, No. OC-1A and No. OC-1B when selling, transmitted as a contribution to share capital or donation.

If the OS is liquidated in part, then the initial cost of the OS is varied in the amount corresponding to the cost of the liquidated part, costs are taken into account as other expenses. At the same time, from the first day of the following month, the amount of depreciation deductions will decrease on the liquidation of the month.