Protocol on decommissioning of vehicles sample. Act on write-off of motor vehicles. Form of act on write-off of motor vehicles

Sooner or later, any company property must be written off.

The need to carry out a procedure of this nature arises in a situation where fixed assets cease to generate income.

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Registration of a write-off act is required when there is a need to deregister fixed assets from the balance sheet enterprises.

The latter includes almost any property of the company expressed in non-monetary form.

It is important to consider that for vehicle write-off a special form must be used - OS-4a.

The document is drawn up in several copies. One remains with the warehouse employees, the other is transferred to the accounting department to make changes to the relevant accounting.

Form OS-4a is used in a situation in which the car becomes unusable. It is important to note that this form applies only if the OS is a motor vehicle.

For the rest of the property, a different sample deed is used - or

The need to create a special unified form is due to the presence of a significant number of characteristics of vehicles. Among these it should be noted:

deregistration information in the traffic police;
Information about vehicle mileage;
details details object, its numbers, etc.

Who does it?

An act drawn up in the OS-4a form, filled out by the specialist responsible for performing such actions T.

In this case, this could be an employee of the accounting department.

This necessity is due to the fact that any actions that are carried out with fixed assets must be reflected in accounting and tax accounting.

It is important to note that before writing off a vehicle , a special. It must include at least 3 people. The purpose of its creation is to determine the need to write off the car and assess its condition.

The commission is being formed after the relevant order is issued, issued by the head of the company.

Only after the members of the commission conclude that it is necessary to write off the vehicle, an act of the unified form OS-4a is drawn up.

Upon completion of the assessment of the condition of motor vehicles members of the commission draw up a special, which displays information about the results obtained.

It is transferred to the management of the company. Situations may arise in which members of the commission have doubts about the need to write off motor vehicle property. Such problems are solved by company leaders.

Detailed filling out of the unified form OS-4a

At the beginning of the act, general data is indicated. Among these, the following should be highlighted:

information about the company that owns the vehicle - its full name and legal form;
date of drawing up the act and its serial number;
position and initials of the person responsible for approving the act;
characteristics of the vehicle - registration, inventory, serial number, its model;
the reason why there was a need to write off the car;
Full name and position of persons bearing financial responsibility (if any).

The further part of the act consists of tables. Each of them contains certain information.

Table 1.

It contains the following information:

Table 2.

In it financial characteristics are reflected. Among these, the following should be highlighted:

the cost of the car at the time of start of use in the company;
depreciation amount;
residual value of the car.

Table 3.

Includes information about the main characteristics of the car. These include:

data from the vehicle passport;
any information about the vehicle (at the discretion of the company management).

Information about the chassis number and engine of the vehicle is indicated. The weight of the vehicle, its capacity and carrying capacity are also described.

If included in the property precious materials present, a note is also made about their quantity and characteristics.

At the end of the table, the members of the commission enter a conclusion on the need to write off the car. At the same time, they leave their personal signatures on the document.

Table 4.

It includes information about the elements of the vehicle, which are suitable for further use.

Information about the name of such parts, their quantity and main characteristics is provided.

Table 5.

Includes expense data, which the company incurred in connection with the write-off of the object.

At the end of the tables the initials and positions of the members and the chairman of the commission are also indicated.

Almost all organizations use vehicles in the process of functioning. They are accounted for at their original cost (the amount of purchase costs). An inventory card is created for each vehicle, which then records all changes affecting it.

Even with careful treatment of vehicles, their service life is relatively short - 6-7 years, after which a decision is made to write them off. A vehicle is written off by the organization if it becomes unusable as a result of accidents, wear and tear, or violation of the relevant conditions of use.

To record the write-off of vehicles, an act is drawn up in the OS-4a form.

	Form OS-4a form

At the bottom of the article you can download a sample of filling out the OS-4a form when writing off a car.

Form OS-4a is used exclusively for vehicles; for other fixed assets, it should be filled out.

The decision to write off a vehicle is made by a commission specially created by the head of the organization. She assesses the physical condition of the vehicle and decides whether it can be repaired. If it is subject to repair, but the repair is expensive and doing it is not profitable for the organization, then the object is deregistered.

Based on the results of the inspection, the commission draws up two copies of the OS-4a write-off act. One is for the employee who is responsible for the safety of the vehicle, the second remains in the accounting department.

If a car leaves the enterprise not as a result of moral or physical wear and tear, then it should not be written off, but deregistered on the basis of the transfer and acceptance certificate OS-1, the form and sample of which can be downloaded.

Sample of filling out the act on write-off of motor vehicles OS-4a

At the top of the act, Form OS-4a, the full name and corresponding structural unit of the organization, the document number, the date of preparation, the reason for the write-off and the financially responsible persons are indicated.

The first section of the OS-4a form contains basic information about the funds being written off.

The second indicates a brief description of the fixed asset object, that is, the vehicle’s technical passport number, engine number, chassis, load capacity, capacity, weight of the object.

In the “Information about the cost of the vehicle” section, you must indicate the original cost of the car, the amount of accrued depreciation and the residual value.

After the commission has completed the sections, a conclusion is drawn up on the need to write off the vehicle, the reasons are indicated and the necessary documents are attached.

Some parts and components of a vehicle can be dismantled and taken into account after liquidation. Information about them and their cost are indicated in the fourth section of the OS-4a write-off act form.

The cost of an item of fixed assets that will not generate income for the enterprise in the future must be written off from accounting. A document that confirms the write-off of fixed assets can be, for example, an act of write-off (liquidation) of a fixed asset item. It is allowed to use in your activity or take as a sample for filling out your own template for such a primary document a standard form of the act: for writing off fixed assets, the OS-4 form is used, but not for everyone. To write off vehicles, they came up with a separate document - this is form No. OS-4a. You can supplement the form with the details you need and create your own form if for some reason you do not want to use the unified form No. OS-4a.

In addition, if a company liquidates a vehicle, it must deregister it with the State Traffic Inspectorate. The unified form of the form for writing off motor vehicles (Form No. OS-4a) contains the detail “date of deregistration with the State Traffic Safety Inspectorate (SAI).” If you are developing the primary document yourself, do not forget to add this line, which will contain data about the moment the vehicle was deregistered.

The decision to liquidate vehicles must be formalized by an order (instruction) of the manager on such liquidation. Information about disposal must also be included in the documents prepared by the company to record the availability and movement of fixed assets. The preparation of these documents should be carried out by a special commission to control the disposal of fixed assets.

Sample of filling out form OS-4a

In the header of the act of writing off motor vehicles (f. 0306004), fill in the name of the organization, OKPO code, date of write-off of fixed assets from accounting, account, subaccount, analytical accounting code. Next comes the manager’s signature, document number and date of preparation.

The main part of the OS-4a form contains 5 tables. Before you start filling them out, describe the vehicle in detail: make, model, numbers (factory, registration, etc.). The information is certified by the signature of the financially responsible person.

Table 1 consists of 7 columns and contains information about the technical condition of the car at the time of write-off. Table 2 contains information about the cost: the original cost of the car, the amount of accrued depreciation, the residual value.

Table 3 “Brief characteristics of the fixed asset object” consists of 11 columns and contains information about the registration certificate number, engine number, vehicle load capacity and its weight. Below the table there are lines for a detailed description of other characteristics of the machine, the conclusion of the commission, and the list of attached documents. The chairman and members of the commission must put their signatures.

Table 4 “Information on the acceptance for accounting of dismantled main parts and assemblies” consists of 9 columns and contains the characteristics of the parts.

Table 5 “Information on the costs associated with writing off vehicles from accounting” consists of information on the costs incurred for dismantling and writing them off, and what came from their write-off.

It is necessary to summarize under the tables: what are the results of write-offs, sales revenue. The chief accountant of the enterprise signs the act.

If you are filling out an act for the first time, spend a little time and familiarize yourself with a sample of filling out an act for writing off vehicles. Having previously studied the sample for filling out the OS-4a form, you will quickly fill out the form and avoid making mistakes.

The registration of an act on the write-off of motor vehicles occurs when the enterprise needs to write off cars and other vehicles. Typically, the reasons for write-off are either physical or moral wear and tear of equipment. Among other things, the circumstances justifying the deregistration of a vehicle may be irreparable breakdowns, defects that cannot be repaired, theft of a vehicle, etc.

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Who draws up an act for writing off car funds?

This document is prepared by a specialist from the accounting department. This is due to the fact that any write-off of fixed assets of an enterprise is subject to accounting and tax accounting. However, in order to first verify the reasons for writing off a vehicle, a special commission is created in the organization. The order for its formation is issued by the head. It must include a specialized specialist (mechanic, driver, etc.), as well as employees of other structural divisions.

After the commission concludes that it is impossible to further use the vehicle, a write-off report is drawn up.

As a rule, in large enterprises all actions of the commission are subject to a specific, strictly established algorithm.

Basic rules for drawing up an act of writing off auto funds

This document does not have a unified template that is mandatory for use, so each enterprise has the right to independently develop its own template for the act or write it in free form. The main requirement is that it must contain information about the company on whose balance sheet the vehicle being written off is listed, as well as detailed information about the write-off object. In addition, the document must have the signatures of all members of the commission and the approving autograph of the head of the enterprise. In the future, the fact of write-off must be reflected in the inventory documentation.

It is customary to create a write-off act in one copy, which is transferred to the organization’s accounting department.

Instructions for filling out the write-off act

At the beginning of the document you need to enter information about the company owner motor vehicle: its name indicating the organizational and legal status.
Then fits in Document Number on internal document flow, as well as date its compilation.
The plate on the right indicates position, surname, name, patronymic of the manager, who, after drawing up the act, will approve it.
The following is information directly related to vehicle: its model and numbers (factory, inventory, registration).
It is also indicated here reason for write-off and persons bearing financial responsibility, if any.

First table

Below in the document is the first table, where the date of release and commissioning, the date of acceptance for accounting in this company, as well as information about the last capital are entered. repairs, deregistration with the traffic police and everything related to mileage.

Second table

The second table relates to the financial part - here you need to indicate the price of the car at the time it was registered, the amount of depreciation from the beginning of its use and the residual value (i.e. the difference between the initial price and accrued depreciation).

Third table

It contains a brief description of the object.

All information about the vehicle being written off is reflected here (taken from the vehicle’s passport), including the presence of drag. metals
Below, in the special lines about other characteristics, you can enter any other necessary information about the car (at the discretion of the owner).
Next, the commission enters its conclusion on the need for write-off, and also indicate the documents attached to the act. Then all members of the commission certify the act with their signatures.

Fourth table

The fourth table, entitled “Information on the acceptance of dismantled parts for accounting,” includes everything related to elements and assemblies that remain after disassembling the vehicle and that may be useful in the future operation of the enterprise. Their name, brief description and quantity are entered here.

Fifth table

The fifth table indicates information about the costs incurred in connection with the deregistration of the car, as well as the cost of inventory items received at the company's warehouse after disassembly and registered.

The total costs incurred during the write-off are calculated by adding the residual value of the written-off object and the costs of dismantling it and subtracting from the resulting amount of income from material assets for write-off.
Next, the result of the write-off (positive or negative) is reflected with an exact indication of the amount.

The chief accountant of the enterprise puts his signature under the completed document, and then the act is handed over to the manager for certification.

Over time, the road transport operating at the enterprise gradually wears out and becomes obsolete from a technical point of view. In addition to wear and tear, vehicles during operation are susceptible to breakdowns and damage as a result of accidents. In this situation, the organization has the right to write off the car, removing it from the register.

To properly register the disposal of vehicles from the enterprise's register, a certain form is used, designed specifically for writing off an object that has fallen into disrepair. The document that documents the fact of deregistration of vehicles is called the “Act on the write-off of vehicles.” The OS-4a act form was developed by the State Statistics Committee and introduced into use in accounting in accordance with the Resolution of January 21, 2003.

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Following the instructions and using the approved form (0306004 according to OKUD) No. OS-4a, the enterprise draws up and signs a document giving the right to write off a car that is no longer fit for use for the benefit of the company.

The filling template will allow you to enter all the necessary information in the proper form. The correct procedure for writing off will ensure the legitimacy of the document itself and serve as a justification for recognizing the funds as written off.

The act is drawn up by a commission appointed by management, headed by a chairman, which decides the future fate of the vehicle: restoration, use in the interests of the organization or deregistration with simultaneous deregistration of the car with the traffic police.

The accounting department will carry out the entries required for write-off based on the document on deregistration with the State Traffic Safety Inspectorate and the completed OS-4a act. In the future, the written-off asset can be delivered to the customer in the form of separate parts and assemblies that remain in good working order, removed from the vehicle.

Main form parameters

The need to fill out form OS-4a arises when writing off vehicles operated for commercial purposes and for the benefit of the organization. It should be taken into account that this form is designed only for registering the write-off of vehicles; the main objects of the enterprise are subject to write-off on the basis of another form of Act No. OS-4.

Reasons for deregistering a vehicle may include:

breakdowns that cannot be repaired;
fatal defects;
the fact that the enterprise is unable to use the funds due to its theft.

To correctly draw up a report on the write-off of vehicles, you will need to prepare complete information about the object:

car release date;
date of commissioning;
date of receipt of the vehicle at the enterprise and its registration;
dates of deregistration with the traffic police;
time of the last major overhaul;
car mileage (full and after last repair);
initial cost (or replacement cost after repair);
cost less .

In addition to general information about the car, you need to prepare more detailed information:

information about the engine number, chassis;
technical passport data;
load capacity and capacity;
weight according to the technical passport;

If there are precious metals in the car's design, they are indicated separately (type, weight, quantity, etc.). Acceptance for registration of components dismantled from a vehicle is indicated in a separate section of the form.

Form of the act on write-off of motor vehicles:

Instructions for writing a report on the write-off of motor vehicles

The law allows you to use your own form approved by the enterprise, or fill out a unified form developed by the State Statistics Committee. A template developed within an organization, as a rule, takes into account the specifics of vehicles and meets the requirement for quick and convenient processing of write-off data received by the accounting department.

It is also not forbidden to draw up an act in free form, but it must contain some mandatory information: a detailed description of the item being written off and the exact name of the enterprise on whose account the asset was recorded.

The document is drawn up and signed by the members of the commission and the manager in two copies, one of which remains for reporting by the employee responsible for implementing the decommissioning and dismantling procedure. The second copy is received after signing by the accounting department, where it is further used as the basis for making certain entries that record the disposal of the accounting object and the receipt of individual components and components that remain in good condition, for further use for the benefit of the company, or for sale for the purpose of making a profit.

The accounting department accepts an act with the attachment of a document on deregistration of the car with the traffic police, a registration certificate, a defective statement (if damage, physical wear and tear, or a fault beyond repair are indicated as the reason for writing off.

The results of the write-off are subsequently reflected in the form of changes in the vehicle’s inventory card or the organization’s asset accounting book in the OS-6a form.

Following the instructions for drawing up, the act is filled out without marks with the most accurate information reflected in the accounting of objects:

In the title part, information about the company that owns the vehicle is entered, starting the name with the legal form.
The internal document flow number is assigned and entered, and the date is indicated.
The table on the right is filled in with the position and full name of the manager, for affixing a signature after filling out the document.
Next, full information about the car and the circumstances of its registration and deregistration are indicated.
When filling out the first table of the act, they enter information about the year of manufacture and start of operation, registration in the accounting department, when the last major repair was carried out, deregistration from the traffic police, information about mileage.
In the second tabular part, information about the price of the vehicle upon registration with the enterprise, depreciation charges and the cost minus it are filled in.
The third table contains data about the write-off object; all information is entered from the vehicle’s technical passport. It also indicates whether precious metals were used in the design of the car.
The specially highlighted lines below can be supplemented at the request of the owner with any distinctive information about the object.
Below, the commission gives its opinion on whether write-off is required, enter information about the attached documents, and sign.
The fourth tabular part is filled with information about those parts of the car that, after dismantling, can be used for the needs of the company further. In addition to the names of the parts, they are briefly described and counted.
The fifth table provides summary information on the costs of deregistration (summing up the residual value of the vehicle and the costs of dismantling minus the cost of the parts registered after dismantling). The final write-off can be expressed as an amount with a positive or negative value.
After completing the completion of the act, the document is given to the chief accountant for signature and then certified by the manager.

Line by line filling algorithm

Using a sample when filling out will allow you to quickly and competently draw up a document, which in the future will become the basis for the disposal of an object from the enterprise and the completion of accounting entries.

Information about the correct entry format will allow you to correctly and consistently enter information into each line of the form:

year of manufacture (indicate the year indicated in the registration certificate for the vehicle);
commissioning (enter the month and year of the start of use of the product);
total mileage since the start of operation and mileage after major repairs (indicated in km);
the initial cost is entered with information taken from account 01;
data about the vehicle (identification number of the vehicle and its elements is taken from the technical passport);
load capacity is expressed in kg;
vehicle capacity – in people;
vehicle weight - from the information in the technical passport.

The final part contains the commission’s conclusions: the vehicle must be written off due to a specific reason. Before writing a conclusion, members of the commission must inspect the vehicle and determine the possibility/impossibility of further restoration or repair. Further in the text of the conclusion there is an indication of exactly how the write-off should be carried out.

Defective statements, operating manuals, documents for deregistration with the traffic police, technical passport and other documents must be listed as appendices to the act.

The fourth table contains information about units and parts that can be delivered to the enterprise after dismantling work.

The information in this section is presented:

part or assembly numbers;
part name;
in what units is it measured?
number of units delivered to the arrival;
the price of each unit and the total amount.

The fifth table contains information about the types of write-off work, correspondent accounts for cost accounting, the amount of expenses, the number, date of the document that became the basis for registration, a list of assets accepted for registration, indicating the item number (their quantity, price, amount, name), correspondent account transactions accepted for accounting.

After completion of deregistration activities, a corresponding mark is placed on the inventory cards.

An example of filling out a vehicle write-off report:

Sample design

The document is filled out in a certain sequence, starting with the title page and table No. 1. A sample of filling out a write-off report for a passenger car owned by an organization will help you avoid mistakes when filling it out.

By filling out the columns and lines in the sequence specified by the form, the commission members form a document that will become the basis for further actions with the worn-out and irreparable product.

The sample form contains all the data on the car, its characteristics, the reasons for the impossibility of further operation, as well as conclusions regarding how to deal with the written-off movable property.

A separate section of the sample indicates how to correctly document the receipt of serviceable vehicle components remaining after dismantling, and also shows an example of deducing the final result of write-off (disassembly costs, cost of receipt, final profit from write-off or loss).