In many enterprises on the balance sheet contains a number of vehicles, and if there are cars, respectively, there are also spare parts for it. Sometimes spare parts fail and require replacement. How to arrange all this properly, attribute to the right accounts and make the appropriate wiring? Nothing difficult, it is, of course, not a daily operation, but rather one. But here you need to take into account some nuances.
1
It is necessary to correctly arrange a defective statement for served spare parts. It must be drawn up and approved by a special commission, which includes a mechanic.
2
On the basis of a decorated defective statement, an application should be made to acquire a new one in return or spent. Chief Accountant and the leader must approve and approve the application.
3
In order to write off one or another spare part, it is necessary to replace it. That is, purchasing new suppliers and take it to account. To do this, after purchasing parts, we comprise a wiring: Debit account 10 "Materials", subaccount 5 "parts" (or the other by the internal account plan) Credit account 60 "Suppliers and contractors". If the spare part is purchased on a cash calculation, we make a wiring with accountable persons: Debit 10 and Credit 71. The amount that was spent on parts, in account 18 reflect VAT.
4
Further, according to the service note of the mechanics, the spare part is transmitted to the transport site for its replacement or repair of the car. Accounting it is displayed inside 10 accounts. At the end of the period, we close the 10 account on the account of the expenditure of auxiliary production, based on the mechanic report on the use of spare parts: DT account 23 CT account 10.
5
After all the manipulations produced, the old spare part is written off. Here the write-off method depends on how you disposed it. If it is written off as worn, that is, you did not receive any income from it, then 23 accounts are used: DT 23 CT 10. If the company has the opportunity to sell the spare part or pass it on scrap, then 91 accounts are used, subaccount 1 "Other revenues" . Documentary registration here will be a defective statement and act of writing off commodity and material values.
Documents that you need when writing off: invoice, advance report or commodity invoice, defective statement and others.
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