Guidelines for accounting of fixed assets. Guidelines for accounting for special tools, special fixtures, special equipment and special clothing Guidelines for accounting for workwear

April 14, 2011 I. Bogunova, S. Mishankina

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General provisions

According to Art. 212 of the Labor Code of the Russian Federation, the employer must purchase personal protective equipment (overalls) designed to protect employees from injury and exposure to harmful substances at their own expense.

In accordance with the Guidelines for accounting special tools, special fixtures, special equipment and special clothing(hereinafter referred to as Guidelines) special clothing includes: overalls, suits, jackets, trousers, dressing gowns, sheepskin coats, sheepskin coats, rubber boots, mittens, glasses, helmets, gas masks, respirators, etc.

Mandatory requirements for the acquisition, issuance, use, storage and care of special clothing, special footwear and other personal protective equipment (hereinafter referred to as PPE) are defined by the Intersectoral Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment (hereinafter referred to as the Intersectoral Rules), approved by the Order of the Ministry of Health and Social Development of Russia dated 01.06.2009 N 290n.

According to paragraph 14 of the Intersectoral Rules, employees of cross-cutting professions and positions in all sectors of the economy are issued personal protective equipment in accordance with standard norms, regardless of the organizational and legal forms and forms of ownership of the employer, as well as the presence of these professions and positions in other standard rules. Standard norms for issuing special clothing are approved by the Order of the Ministry of Health and Social Affairs. development No. 777n dated 09/01/2010. In addition, for certain industries, the Ministry of Labor has developed standard industry standards for the issuance of special clothing.

In accordance with paragraph 19 of the Intersectoral Rules, the issuance of special clothing that is not specified in the model standards is allowed on the basis of the certification of workplaces. The procedure for attestation of workplaces for working conditions was approved by Order of the Ministry of Health and Social Development of Russia dated August 31, 2007 N 569.

Thus, the head of the organization has the right:

expand the list of professions and positions that are provided with overalls;
make a decision on the issuance of additional overalls to employees in excess of the norms established by law.

When concluding an individual labor contract with an employee, the employer must familiarize him with the rules and norms for issuing overalls. The norms and conditions for providing workers with overalls can be fixed in a collective or labor agreement or in a local act of the organization.

Accounting and Documentation

Reflection of workwear movement operations in accounting and documenting are presented in Table 1.

Table 1

In addition, accounting for workwear issued and returned by employees is reflected in personal PPE issuance cards (the form was approved by Order of the Ministry of Health and Social Development of Russia dated 01.06.2009 N 290n).

In accordance with paragraph 21 Guidelines in order to reduce the labor intensity of accounting work, it is allowed in accounting to make a one-time write-off of the cost of special clothing, the service life of which, according to the issuance standards, does not exceed 12 months, to the debit of the relevant accounts for accounting for production costs at the time of its transfer (vacation) to employees of the organization.

Operations for the disposal of workwear with a service life of less than 12 months are presented in Table 2.

table 2

* the write-off occurs by the decision of the permanent commission
**based on the specific conditions of activity, the organization can apply independently developed forms of primary accounting documents for the movement of workwear, indicating the required details

The cost of workwear with a service life of more than 12 months is written off to cost accounting accounts linear way.

The procedure for settlements when issuing workwear

Based on clause 64 of the Guidelines, special clothing issued to employees is the property of the organization and is subject to return in the following cases:

upon dismissal;
when transferring in the same organization to another job for which the special clothing, special footwear and safety devices issued to them are not provided for by the norms;
at the end of their wearing period in exchange for new ones received.

Workwear not returned by the employee is recognized as a shortage, the cost of which is subject to deduction from wages based on the order of the employer. The amount of deduction is determined based on actual losses, but not less than the value of the property according to accounting data, taking into account the degree of wear and tear (Article 246 of the Labor Code of the Russian Federation).

The cost of workwear not returned by the employee is recognized as income received in natural form, and is subject to personal income tax (clause 1 of article 211 of the Tax Code of the Russian Federation).

At free transfer For a resigning employee of special clothing, the organization has an object of VAT (clause 1, article 146 of the Tax Code of the Russian Federation). At the same time, the tax base for VAT is market price overalls without including VAT (clause 2, article 154 of the Tax Code of the Russian Federation).

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

On Approval of Guidelines for Accounting for Special Tools, Special Devices, Special Equipment and Special Clothing

Document as amended by:
(Russian newspaper, N 271, 01.12.2010) (entered into force on January 1, 2011);
(Bulletin of normative acts of federal executive bodies, N 13, 28.03.2011) (came into force from financial statements 2011).
____________________________________________________________________

In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Collection of Legislation Russian Federation, 1998, N 11, article 1290),

order

1. Approve the attached Guidelines for the accounting of special tools, special devices, special equipment and special clothing.

2. To put this order into effect starting with the financial statements for 2003.

Minister
A. Kudrin

Registered
at the Ministry of Justice
Russian Federation
February 3, 2003
registration N 4174

Guidelines for accounting for special tools, special fixtures, special equipment and special clothing

APPROVED
order of the Ministry of Finance
Russian Federation
December 26, 2002 N 135n

I. General provisions

1. Guidelines for accounting of special tools, special devices, special equipment and special clothing (hereinafter - Methodological instructions) determine the procedure for maintaining accounting of special tools, special devices, special equipment and special clothes and apply to organizations that are legal entities according to the legislation of the Russian Federation (with the exception of credit organizations and state (municipal) institutions) (paragraph as amended, put into effect on January 1, 2011 by order of the Ministry of Finance of Russia dated October 25, 2010 N 132n.

2. These Guidelines define the features of the accounting of assets that are included for accounting purposes in the current assets and have a special procedure for attributing value to the costs of production and sale of products (works, services).

For the purposes of the Methodological Guidelines for Accounting, the following assets are accepted as these assets:

special tools and special devices - technical means that have individual (unique) properties and are designed to ensure the conditions for the manufacture (release) of specific types of products (performance of work, provision of services);

special equipment - means of labor reused in production, which provide conditions for the implementation of specific (non-standard) technological operations;

special clothing - personal protective equipment for employees of the organization.

3. The composition of special tools and special devices includes: tools, dies, molds, molds, rolling rolls, pattern equipment, stocks, chill molds, flasks, plaza-template special equipment, other types of special tools and special devices.

4. Technical means intended for the production of standard types of products (works, services) are not taken into account as special tools and special devices.

5. Counted as special equipment:

- special technological equipment (chemical, metalworking, forging and pressing, thermal, welding, other types of special technological equipment) used to perform non-standard operations;

- control and testing apparatus and equipment (stands, consoles, models of finished products, test facilities) intended for adjustments, testing of specific products and their delivery to the customer (buyer);

Reactor equipment;

- devaccination equipment;

- other types of special equipment.

6. Technological equipment for performing typical (standard) operations for mechanical, thermal, galvanic and other processing of parts and products, standard testing equipment for checking purchased semi-finished products, components and materials, as well as other equipment of general use are not considered as special equipment.

7. The composition of special clothing includes: special clothing, special footwear and safety devices (overalls, suits, jackets, trousers, dressing gowns, sheepskin coats, sheepskin coats, various shoes, mittens, glasses, helmets, gas masks, respirators, other types of special clothing).

8. A specific list of labor instruments included in the composition of special tools, special devices, special equipment and special clothing is determined by the organization based on the specifics of the technological process in industries and other sectors of the economy.

9. The organization can organize the accounting of special tools, special devices, special equipment in the manner prescribed for accounting for fixed assets, in accordance with the Accounting Regulation "Accounting for fixed assets" PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (registered with the Ministry of Justice of the Russian Federation on April 28, 2001, registration N 2689).

II. Accounting for operations on the receipt of special tools, special devices, special equipment and special clothing

10. Special tools, special devices, special equipment (hereinafter referred to as special equipment) and special clothing may be purchased by the organization from other persons, incl. by purchase, transfer free of charge, receipt on account of a contribution to the authorized (reserve) capital, in another way provided for by law, or be produced by the organization independently.

11. Special equipment and special clothing owned by the organization, as well as in economic management or operational management are accepted for accounting at actual cost, i.e. in the amount of actual costs for the acquisition or manufacture, calculated in the manner prescribed for accounting for inventories set forth in the Guidelines for Accounting for Inventories, approved by Order of the Ministry of Finance of the Russian Federation of December 28, 2001 N 119n (registered with the Ministry of Justice of the Russian Federation on February 13, 2002, registration N 3245).

12. Special equipment and special clothing that do not belong to this organization, but are in its use or disposal, are taken into account on off-balance accounts in the assessment provided for in the contract, or in the assessment agreed with their owner.

13. Special equipment and special clothing owned by the organization, as well as in economic management or operational management, are accounted for before transfer to production or (operation) as part of the organization's current assets on the account "Materials" on a separate sub-account "Special equipment and special clothing in stock."

14. In the case of the manufacture of special equipment and special clothing directly by the organization (on its own), the costs of its manufacture are preliminarily grouped on the appropriate production cost accounts ("Auxiliary production", "Main production", etc.).

Completion of work on the manufacture of special equipment and special clothing must be confirmed by an act of completed work on the manufacture of special equipment and special clothing in the form established by the organization (a sample form of this act is given in the Appendix to these Guidelines).

15. The transfer of special equipment and special clothing manufactured in the organization by manufacturing units (workshops) to the warehouses of the organization (other places of storage) is documented by the relevant primary accounting documents. For this purpose, organizations are recommended to use the requirement-invoice and (or) invoice (standard intersectoral forms N M-11 and M-15, respectively, approved) *.
_____________
*According to the conclusion of the Ministry of Justice of Russia in state registration does not need (letter dated 24.04.98 N 2879-PC).

The requirement-waybill (waybill), as a rule, is issued in triplicate. The first copy is transferred to the accounting service for posting the manufactured special equipment and writing off the costs for the corresponding order; the second copy is transferred together with the manufactured objects of special equipment to the warehouse of the organization (other storage places), and the third remains in the manufacturing unit.

Based on the specific conditions of the organization's activities, the latter can, in addition to the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation, apply independently developed forms of primary accounting documents for the movement of special equipment and special clothing. However, these forms must contain required details, provided for by the Federal Law "On Accounting" (Collected Legislation of the Russian Federation 1996, N 48, Art. 5369; 1998, N 30, Art. 3619; 2002, N 13, Art. 1179).

16. Acceptance and posting of incoming special equipment and special clothing by the warehouses of the organization, as a rule, are formalized by drawing up receipt orders (standard intersectoral form N M-4, approved by the Decree of the State Statistics Committee of Russia dated 10.30.97 N 71a).

17. Based on the characteristics of the technological process of production in the organization, the manufactured special equipment can be directly transferred to the production (operating) divisions of the organization without its actual delivery to the warehouse of the organization.

Example. Special equipment, the transfer of which to production is carried out without its actual delivery to the warehouse, includes slipway equipment, reactor equipment, some types of instrumentation, etc. In these cases, special equipment is reflected in warehouse and accounting records as received at the warehouse of the organization (other places of storage) of the organization. At the same time, in the receipt and expenditure documents of the warehouse and the receipt documents of the production (operating) division of the organization, notes are simultaneously made that special equipment has been received and issued from the warehouse of the organization.

18. In accounting, the transfer (delivery) of special equipment and special clothing manufactured by the organization to the warehouses of the organization (other places of storage) is reflected in the debit of the "Materials" account, the subaccount "Special equipment and special clothing in the warehouse" and the credit of the accounts for accounting for costs for production (accounts " Auxiliary production", "Main production", etc.) in the amount of actually incurred costs for its manufacture (actual cost).

The actual cost of special equipment and special clothing manufactured by the organization itself is determined in the manner established for calculating the cost of the relevant types of products.

III. Accounting for the release of special equipment and special clothing into production (operation) and the procedure for including their cost in production costs

19. The release of special equipment and special clothing for production (operation) from the warehouses of organizations (other places of storage) is carried out on the basis of primary accounting documents, which can be used as the forms of documents specified in paragraph 15 of these Guidelines, as well as limit-fence cards (standard intersectoral form M-8, approved by the Decree of the State Statistics Committee of Russia dated 10.30.97 N 71a).

If necessary, the organization, in addition to the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation, can use independently developed forms of primary accounting documents for the movement of special equipment and special clothing.

20. The transfer of special equipment and special clothing to production (operation) is reflected in the accounting records in the debit of the "Materials" account and the subaccount "Special equipment, special clothing in operation" opened to it in correspondence with the accounts of inventories (credit of the account "Materials ", according to the relevant sub-accounts) in the amount of actual costs associated with the acquisition and (or) manufacture of special equipment and special clothing (at actual cost).

21. In order to reduce the complexity of accounting work, it is allowed to make a one-time write-off of the cost of special clothing, the service life of which, according to the issuance standards, does not exceed 12 months, to the debit of the relevant accounts for accounting for production costs at the time of its transfer (vacation) to employees of the organization.

22. Analytical accounting of special equipment and special clothing in production (operation) by the accounting department is carried out by name (stock number), quantity and actual cost, indicating the date of entry into production (operation) (month, year), places of operation ( divisions) and financially responsible persons.

Analytical accounting is carried out, as a rule, in books in the form turnover sheets or in in electronic format, providing the necessary information on the accounting of the movement of special equipment and special clothing.

23. In order to ensure control over the safety of special equipment, its cost when transferring from the warehouses of the organization (other places of storage) to production (operation) the organization can accept for off-balance accounting according to an additionally introduced off-balance account"Special tooling put into operation".

Organization use off-balance sheet special equipment is recommended in cases of full transfer (write-off) of its cost when transferred to production (operation) and (or) there are obligations to store special equipment after the end of its operation (obligations for warranty repair and maintenance, mobilization reserve, etc.).

Accounting for special equipment on the off-balance account "Special equipment put into operation" is carried out in a simple form (in unilaterally) in the context of the names (stock numbers) of special equipment or its groups (enlarged sets) at the actual cost of acquisition (manufacturing).

24. The cost of special equipment is repaid by the organization in one of the following ways:

- method of writing off the cost in proportion to the volume of products (works, services) produced;

- linear way.

The use of one of the methods of repayment of the cost for a group of homogeneous objects of special equipment is carried out during the entire period beneficial use objects in this group.

The amount of repayment of the cost of special equipment is determined by:

- with the method of writing off the cost in proportion to the volume of products (works, services) - based on natural indicator volume of products (works, services) in reporting period and the ratio of the actual cost of the object of special equipment to the estimated volume of output (works, services) for the entire expected useful life of the specified object;

- with the linear method - based on the actual cost of the object of special equipment and the norms calculated on the basis of the useful life of this object.

The use of the write-off method in proportion to the volume of products (works, services) is recommended for those types of special equipment, the useful life of which is directly related to the amount of products (works, services) produced, for example, dies, molds, rolling rolls, etc.

The linear method is recommended to be used for those types of special equipment, the physical wear of which is not directly related to the amount of products (works, services) produced, for example, slipway equipment, templates, control and testing equipment, etc.

25. The cost of special tooling designed for individual orders or used in mass production may be fully repaid at the time of transfer to production (operation) of the corresponding tooling.

26. The cost of special clothing is paid off (taking into account the specifics set out in paragraph 21 of these Guidelines) in a linear way based on the useful life of special clothing provided for in the standard industry norms for the free issuance of special clothing, special footwear and other personal protective equipment, as well as in Rules for providing employees with special clothing, special footwear and other personal protective equipment, approved by the Decree of the Ministry of Labor and Social Development of the Russian Federation of December 18, 1998 N 51 (registered with the Ministry of Justice of the Russian Federation on February 5, 1999, registration N 1700).

27. The accrual of the repayment of the cost of special equipment and special clothing in accounting is reflected in the debit of the accounts of accounting for production costs and the credit of the account "Materials" subaccount "Special equipment and special clothing in operation".

28. If the release of products (works, services) was terminated ahead of schedule and it is not expected to be resumed in the organization, then residual value special equipment (the balance of the unfinished value of the cost of special equipment on the account "Materials") is subject to write-off to the financial results of the organization as other expenses (paragraph as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

29. The expenses of the organization for the repair and maintenance of special equipment and special clothing (for example, sharpening of special tools, replacement of individual components and parts, etc.) are included in the costs of ordinary species activities.

IV. Accounting for the disposal of special equipment and special clothing

30. The cost of an object of special equipment and special clothing, which is retired or not used for the production of products, performance of work and provision of services, or for the management needs of the organization, is subject to write-off from accounting.

The disposal of the object of special equipment and special clothing takes place in cases of sale, transfer free of charge (except for the contract free use), write-offs in case of moral and physical depreciation, liquidation in case of accidents, natural disasters and other emergencies, transfers in the form of a contribution to the authorized (share) capital of other organizations.

31. Write-off of special equipment and special clothing from accounting as a separate object of accounting is carried out only upon its actual physical disposal. At the same time, the end of the transfer of the cost of a special equipment object to the cost of manufactured products (works, services) may not coincide in time with its actual physical disposal (when special equipment objects are mothballed to fulfill obligations for warranty service and warranty repairs, obligations to maintain a mobilization or insurance stock etc.).

32. If an object of special equipment and special clothing is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount specified by the parties in the sale and purchase agreement.

33. Income and expenses associated with write-offs from balance sheet objects of special equipment and special clothing are reflected in the accounting records in the reporting period to which they relate. Income and expenses from the write-off of objects of special equipment and special clothing from accounting are subject to attribution to financial results as other income and expenses (paragraph as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

34. The determination of unsuitability and the decision on the write-off of special equipment and special clothing is carried out in the organization by a permanent inventory commission (hereinafter referred to as the commission).

Taking into account the volume of work, their special nature, working inventory commissions can be created in organizations.

35. The functions of the commission regarding the use of special equipment and special clothing are:

a) direct inspection of objects of special equipment and special clothing presented for decommissioning, and establishing their unsuitability for further use or the possibility (impossibility) and expediency of their restoration;

b) determination of the causes of failure (normal wear and tear, violation of normal operating conditions, accident, fire, natural disaster, etc.);

c) identification of persons through whose fault the object of special equipment and special clothing failed prematurely, making proposals to the management of the organization to bring these persons to liability established by law;

d) determination of the possibility of using individual components, parts, materials and other parts of the property being written off;

e) drawing up an act for the write-off of objects of special equipment and special clothing and submitting an act for approval to the head of the organization or a person authorized by him;

f) monitoring the dismantling of decommissioned objects (after the approval of the decommissioning act), the removal of suitable units, parts from them, including those containing precious metals, materials and other suitable parts.

Obtained from disassembly material values invoiced and handed over to the warehouse of the organization. For the values received from the dismantling of decommissioned objects according to several acts, one invoice can be issued, in which a link is given to all decommissioning acts. In accounting, these values \u200b\u200bare reflected in the debit of the "Materials" account in correspondence with the accounting account financial results as other income (paragraph in the wording put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

The commission, with the obligatory participation of a representative of the accounting service, evaluates the values received from the dismantling of decommissioned objects.

Parts and assemblies containing precious metals are specified in the consignment note.

36. When using off-balance sheet accounting of objects of special equipment, their disposal as an object of accounting is also reflected in the off-balance account "Special equipment put into operation" on the basis of a write-off report. For this purpose, an organization can use the standard intersectoral form N MB-4 "Act of disposal of low-value and wearing items", MB-8 "Act on the write-off of low-value and wearing items", approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a, as well as others forms primary documents developed by the organization independently and taking into account specific production conditions.

Organizations that do not use off-balance accounting of special equipment objects also write off these objects on the basis of the Write-off Certificate.

37. The act for the write-off of objects of special equipment, in particular, indicates:

the name of the decommissioned objects and their distinguishing features, quantity;

actual cost;

the amount of the transferred value of the object at the time of write-off;

established period of operation (scope of work);

date (month and year) of entry into operation;

reason for failure;

proposals to write off the object and to recover material damage from the perpetrators.

The act is approved by the head of the organization or a person authorized by him.

38. Write-off of objects of special equipment from off-balance accounting is carried out at their actual cost.

39. In the event of a shortage of special equipment and special clothing, the amount of shortage, on the basis of an act on the identified shortage and taking into account the requirements of the Methodological Guidelines for Accounting for Inventories (paragraph 31), is subject to write-off in the following order.

In system accounting, the actual cost of special equipment and special clothing located in the warehouse of the organization (other place of storage) is debited from the credit of the "Materials" account to the debit of the "Shortages and losses from damage to valuables" account.

Special equipment and special clothing that are in production (operation) are written off at the residual value (the actual cost of the property minus a part of its value written off to the cost of products (works, services) from the credit of the "Materials" account to the debit of the account "Shortages and losses from damage to valuables" with simultaneous write-off, in appropriate cases, of the actual cost of special equipment from off-balance accounting (loan off-balance sheet"Special Equipment Transferred to Operation").

40. Special equipment and special clothing that has become unusable, as well as retired due to accidents, fires and natural disasters, as well as other emergencies, are written off in the manner prescribed in paragraph 39 of these Guidelines.

41. Depending on the specific reasons for the losses, the actual cost or residual value of special equipment and special clothing (in appropriate cases) is subject to debit from the credit of the account "Shortages and losses from damage to valuables" to the debit of the accounts of accounting for production costs and distribution costs (expenses), calculations for damages, financial results, in the manner prescribed by paragraph 30 of the Guidelines for accounting of inventories.

42. The organization conducts an inventory and checks for the availability (condition) of special equipment and special clothing in the manner prescribed in paragraphs 21-35 of the Methodological Guidelines for accounting inventory.

V. Features of accounting for special equipment

43. In order to reduce the labor intensity of accounting work in organizations with a significant number of items (types) of special equipment, it is allowed to record the presence and movement of special equipment as a whole for its enlarged sets, combined (grouped) by types of manufactured products (works, services).

In this case, when manufacturing special equipment on their own, organizations should open orders for its manufacture containing a common attribute (code) reflecting the belonging of each name (type) of special equipment to a specific product (work, service).

Example. For the manufacture of the TU-204 aircraft, each production unit (shop) opens an order (orders) for the manufacture of special equipment, the code (number) of which contains symbols that determine its belonging to this aircraft model (TU-204).

44. The actual cost of the entire set of special equipment consists of the actual costs for the manufacture of individual (each) items of special equipment intended for the production of a specific (one) type finished products(works, services). The specified value of the cost of a set of special equipment is accepted for accounting as an independent object without breakdown by individual items in the manner prescribed by paragraphs 18 and 20 of these Guidelines.

45. In the case of purchasing special equipment from third parties, it can also be grouped into an enlarged set. At the same time, in order to ensure the identification of individual (each) items of special equipment in an enlarged set, the latter must contain in their ciphers (conventional names) common generic features (codes) similar to the procedure established in paragraph 43 of these Guidelines.

46. During operation, the actual cost of a set of special equipment is not subject to change due to the replacement of individual parts (names) of the equipment. The expenses of the organization for the replacement and repair of individual parts (names) of a set of special equipment should be qualified as the costs of repair and maintenance of the specified set and included in the costs of ordinary activities.

47. The transfer of the actual cost of a set of special equipment to the cost of manufactured products (works, services) is carried out in the manner prescribed by paragraph 24 of these Guidelines.

VI. Operational accounting of special tools and fixtures

48. Special tools and special devices are released from the organization's warehouse to the storeroom of the organization's subdivision according to the leave limits (norms) established by the organization.

49. The special tools and special devices issued to the divisions of the organization are recorded in the warehouse of the organization in special cards opened for each division, which reflect the issuance and return of special tools and special devices, as well as the delivery of unusable special tools and special devices.

50. It is possible to use several options for organizing operational (quantitative) accounting for the issuance of special tools and special devices for production (operation) and their return to the warehouse:

a) in the first option, registration of operations for the movement of special tools and special devices is carried out by primary accounting documents:

- receipt of special tools and special devices from the warehouse into the pantry of the subdivision from the warehouse is documented by issuing requirements or limit cards;

- return from the pantry of the division of special tools and special devices to the warehouse is documented by drawing up invoices or entries in limit cards;

- the delivery of unusable, worn-out special tools and special devices in the form of scrap, salvage from the storerooms is issued by waybills;

b) in the second option, employees of the pantry unit exchange unusable, worn-out special tools and special devices for suitable ones piece by piece, which does not lead to a change in the stocks of special tools and special devices in the pantry divisions, so the primary accounting document for the issuance of tools and devices is not drawn up. The exchange is made on the basis of acts of disposal (write-off) due to normal wear and tear (normal operation).

In the second variant of accounting for the movement of special tools and special devices in production (operation), the primary accounting documents for the release or receipt of the specified valuables from the warehouse of the organization to the pantry of the unit or from the pantry of the unit to the warehouse of the organization are issued only for operations that lead to a change in the amount of stocks in the pantry of the unit.

This option is recommended for implementation in organizations with a well-organized system of warehouse and tool management, as well as proper accounting and control.

51. The issuance of special tools and special devices to workplaces for a period of more than a month is made from the pantry of the unit in accordance with technological maps. The initial issuance of a special tool is made on the basis of the request of the master and is issued in front cards, opened in one copy for each workplace, each adjuster or worker - the recipient of a special tool. In the front card, the employee signs for the tool received.

Subsequent issuance of a suitable special tool from the pantry of a unit instead of a normally worn piece by piece may not be issued by primary accounting documents, or they may be made out by entries in the employee's personal card: the worker of the storeroom of the unit signs for the receipt of unusable tools, and the employee signs for the receipt of suitable ones with the date indicated. In all cases, the issuance of a suitable special tool in exchange for an unusable one is made only upon presentation of an act of disposal (write-off) due to normal wear and tear (normal operation).

Issuance of suitable special tools without handing over unusable ones or in exchange for tools that have become unusable ahead of schedule or as a result of violations of operating rules is carried out on the basis of requirements. In the employee's personal card, appropriate records are made about the delivery of unusable tools and the issuance of suitable tools, confirmed by the signature of the storeroom employee and the signature of the employee who receives the tool.

52. When issuing special tools for a period of not more than a month (for a shift, another period determined by the organization), as a rule, a branded system for issuing a tool is used.

Under the brand system, a special tool is issued to employees on the basis of tool marks without being registered in any documents.

Tool stamps are made, as a rule, of metal, while each stamp is stamped with the number of the unit, the number of the pantry, as well as the personnel number of the employee or serial number stamps. For each personnel number of an employee, the required number of tool marks is prepared.

Prepared tool marks are issued by the storeroom of the unit according to the requirements signed by an authorized person (foreman), to employees against receipt in a special book (face cards) when they enter the organization's unit. For each tool brand, the storeroom of the unit gives out only one item.

With a one-brand system, workers receive a special tool for work as follows: the worker presents as many tool brands to the pantry of the department as the number of tools he needs to receive. When issuing tools to an employee, an employee of the storeroom of the unit places the tool marks in the cells of the rack in which the issued tools were stored. By handing over the tools to the pantry of the unit, the employee receives back his tool marks.

With a two-brand system for issuing special tools to employees for short-term use, two types of stamps are used:

worker number stamps, which are designed to identify which workers have been issued special tools, and tool item number stamps, which are used to determine which tools have been issued to workers.

Tool stamps with the personnel number of the employee are kept by the employee before receiving the tool from the storeroom, and upon receipt of the tool they are transferred to the storeroom of the unit.

Tool marks with item numbers are stored in the appropriate cell of the rack before the tool is issued, and when the tool is issued, they are placed on the appropriate control device.

53. Along with the tool nomenclature marks, if necessary, special tool tokens can also be used, which, in addition to the marks, are intended for signaling for which special tools the stock has decreased to the minimum limit. The specified tokens are stored at the corresponding cell of the rack.

Tokens of a different configuration can also be used to determine when (on which shift) specific tools were issued to the employee. These tokens are stored until the tool is issued to the employee at the storeroom employee of the unit, and when the tool is issued, they are placed on the appropriate control device.

54. When handing over a special tool for inspection, sharpening or repair, the pantry of the unit draws up a receipt (order) in two copies. The tools with the first copy of the receipt (order) are transferred to the laboratory (repair shop) against receipt on the second copy, which remains in the pantry of the unit and serves as the basis for receiving the tool back from the laboratory (repair shop) after verification (sharpening, repair).

55. To receive for use special tools and special devices classified as rare or containing precious metals or precious stones in accordance with the list approved by the head of the organization, a demand signed by an authorized person is also submitted to the pantry of the unit. The request must contain the signature of the employee in receipt of a special tool. When the instrument is returned to the pantry of the unit, the claim is returned.

56. In case of breakage, damage and loss of special tools and special devices, an act of disposal (write-off) is drawn up indicating the reasons for disposal. At the same time, a decision is made to recover the cost of early retired items from the guilty parties. The act with other materials is transferred to the accounting service to write off the retired property and recover their value from the guilty parties.

57. Varietal quantitative accounting of tools and fixtures in the pantry of the unit is carried out by analogy with the procedure for accounting for materials in the warehouses of the organization, provided for in the Methodological Guidelines for Accounting for Inventories.

58. On the basis of accounting data for special tools and special devices, storeroom units are required to timely inform the relevant department of the organization's management about deviations in their actual balance from the established stock rate, as well as about special tools and special devices that have been idle for a long time.

59. Features of the organization operational accounting special tools and special devices (special equipment), as well as special equipment can be installed in industry instructions.

VII. Operational accounting of special clothing

60. Special clothing is issued to employees in the manner established by the collective agreement on the basis of standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment, as well as the rules for providing employees with special clothing, special footwear and other personal protective equipment, approved in the prescribed manner .

61. The issuance and return of special clothing to employees should be reflected in the personal cards of employees.

62. In documents formalizing the release of special clothing to employees (requirements, etc.), along with other details, the reason for issuance should be reflected, and in the personal card - the wearing period, the percentage of expiration at the time of issue.

63. In organizations, control is established over the timing of the presence of special clothing in production (operation). To do this, it is recommended, for example, to put a stamp on it indicating the date of issue to employees.

64. Special clothing issued to employees is the property of the organization and is subject to return: upon dismissal, upon transfer in the same organization to another job for which the special clothing, special footwear and safety devices issued to them are not provided for by the norms, and also at the end of their terms socks in exchange for new ones.

65. On-duty special clothing for collective use should be in the pantry of a unit or section and issued to employees only for the duration of the work for which it is provided, or can be assigned to certain jobs (for example, sheepskin coats at outdoor posts, dielectric gloves at electrical installations and etc.) and be transferred from one shift to another. In these cases, special clothing is issued under the responsibility of the person concerned.

Duty special clothing, devices are recorded on separate cards marked "On duty".

66. Delivery by employees of special clothes for washing, disinfection, repair, as well as winter (warm) special clothes with the onset of summer (warm) time for organized storage is drawn up in the statement and signed by the financially responsible person on the acceptance of special clothing.

The return of special clothes to employees after washing, disinfection, repair and storage (warm special clothes and special shoes) is made according to the same statements in which the acceptance was issued, against the receipt of the employee (in the column provided for this).

Annex to the Guidelines. Certificate of completion of work on the manufacture of special equipment and special clothing

Appendix
to the Guidelines
accounting for special instruments,
special fixtures, special equipment
and special clothing approved
by order of the Ministry of Finance of the Russian Federation
dated December 26, 2002 N 135n

APPROVE


	supervisor

			full name
	"__" ____________ 200 __

ACT
completed manufacturing work
special equipment and special clothing


Organization		OKUD form

Structural subdivision


Date of becoming- leniya	Opera type code tions	Struk- tour sub- here- nie	Type of activity Tel- news	Corresponding- current account		Techni- cal state nie	Commission conclusion
				Account, sub- check	Analytical code accounting

The commission, appointed by order of "__" ____ 200 _, inspected the special equipment and special clothing accepted (transferred) for production (operation).

Unit
nia

date by-
stupl.

price, rub. cop.

Sme-
tnaya hundred-
vka or term of service
zhby

Sum-
ma sleep
sa-
niya hundred-
imo-
sti

but-
measures os-
on the-
stitches

shi-
fr basis-
stitches

inventory room

count
in (mas-
sa)

Total number of snaps

in words

Commission Chairman

position

full name

Commission members:

position

full name

position

full name

position

full name

position

full name

position

full name

Mark of the accounting service about opening a card (entry in the book) or moving

Chief Accountant

full name

"___" ________________ 200__

Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"

Methodological guidelines for accounting
special tools, special fixtures,
special equipment and special clothing

I. General provisions

1. Guidelines for accounting of special tools, special devices, special equipment and special clothing (hereinafter referred to as the Guidelines) determine the accounting procedure for special tools, special devices, special equipment and special clothes and apply to organizations that are legal entities under the law Russian Federation (except for credit organizations and budgetary institutions).

2. These Guidelines define the features of accounting for assets that are included for accounting purposes in the composition of current assets and have a special procedure for attributing value to the costs of production and sale of products (works, services).

For the purposes of the Methodological Guidelines for Accounting, the following assets are accepted as these assets:

special tools and special devices - technical means that have individual (unique) properties and are designed to ensure the conditions for the manufacture (release) of specific types of products (performance of work, provision of services);
special equipment - means of labor reused in production, which provide conditions for performing specific (non-standard) technological operations;
special clothing - personal protective equipment for employees of the organization.

4. Technical means intended for the production of standard types of products (works, services) are not taken into account as special tools and special devices.

5. Counted as special equipment:

special technological equipment (chemical, metalworking, forging and pressing, thermal, welding, other types of special technological equipment) used to perform non-standard operations;
control and testing apparatus and equipment (stands, consoles, mock-ups of finished products, test facilities) intended for adjustments, testing of specific products and their delivery to the customer (buyer);
reactor equipment;
devaccination equipment;
other types of special equipment.

9. The organization can organize the accounting of special tools, special devices, special equipment in the manner prescribed for, in accordance with the approved Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (registered with the Ministry of Justice of the Russian Federation on April 28, 2001 N 2689 ).

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER

ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS

SPECIAL DEVICES, SPECIAL EQUIPMENT

AND SPECIAL CLOTHING

Pursuant to the Accounting Reform Program in accordance with international standards financial reporting, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Collected Legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:

1. Approve the attached Guidelines for the accounting of special tools, special devices, special equipment and special clothing.

2. To put this Order into effect starting with the financial statements for 2003.

A.L. KUDRIN

Approved

by order

Ministry of Finance

Russian Federation

METHODOLOGICAL INSTRUCTIONS

ACCOUNTING FOR THE SPECIAL INSTRUMENT,

SPECIAL TOOLS, SPECIAL

EQUIPMENT AND SPECIAL CLOTHING

I. General provisions

1. Guidelines for accounting of special tools, special devices, special equipment and special clothing (hereinafter referred to as the Guidelines) determine the accounting procedure for special tools, special devices, special equipment and special clothes and apply to organizations that are legal entities under the law Russian Federation (excluding credit institutions and state (municipal) institutions).

(as amended by the Order of the Ministry of Finance of the Russian Federation of October 25, 2010 N 132n)

For the purposes of the Methodological Guidelines for Accounting, the following assets are accepted as these assets:

special tools and special devices - technical means that have individual (unique) properties and are designed to ensure the conditions for the manufacture (release) of specific types of products (performance of work, provision of services);

special equipment - means of labor reused in production, which provide conditions for performing specific (non-standard) technological operations;

special clothing - personal protective equipment for employees of the organization.

4. Technical means intended for the production of standard types of products (works, services) are not taken into account as special tools and special devices.

5. Counted as special equipment:

Special technological equipment (chemical, metalworking, forging and pressing, thermal, welding, other types of special technological equipment) used to perform non-standard operations;

Control and testing apparatus and equipment (stands, consoles, mock-ups of finished products, test facilities) intended for adjustments, testing of specific products and their delivery to the customer (buyer);

Reactor equipment;

Devaccination equipment;

Other types of special equipment.

9. The organization can organize the accounting of special tools, special devices, special equipment in the manner prescribed for accounting for fixed assets, in accordance with the accounting regulation "Accounting for fixed assets" PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (registered with the Ministry of Justice of the Russian Federation on April 28, 2001 N 2689).

II. Accounting for operations on receipt

special tools, special devices,

special equipment and special clothing

10. Special tools, special devices, special equipment (hereinafter referred to as special equipment) and special clothing may be purchased by the organization from other persons, incl. by purchase, transfer free of charge, receipt on account of a contribution to the authorized (share) capital, in another way provided for by law, or be made by the organization independently.

11. Special equipment and special clothing owned by the organization, as well as in economic management or operational management, are accepted for accounting at actual cost, i.e. in the amount of actual costs for the acquisition or manufacture, calculated in the manner prescribed for accounting for inventories set forth in the Guidelines for Accounting for Inventories (approved by Order of the Ministry of Finance of the Russian Federation of December 28, 2001 N 119n (registered in Ministry of Justice of the Russian Federation February 13, 2002, registration number 3245)).

13. Special equipment and special clothing owned by the organization, as well as in economic management or operational management, are accounted for before transfer to production (or operation) as part of the organization's current assets on the account "Materials" on a separate sub-account "Special equipment and special clothing in stock."

14. In the case of the manufacture of special equipment and special clothing directly by the organization (on its own), the costs of their manufacture are preliminarily grouped on the appropriate production cost accounts ("Auxiliary production", "Main production", etc.).

Completion of work on the manufacture of special equipment and special clothing must be confirmed by an act of completed work on the manufacture of special equipment and special clothing in the form established by the organization (a sample form of this act is given in the Appendix to these Guidelines).

15. The transfer of special equipment and special clothing manufactured in the organization by subdivisions - manufacturers (workshops) to the warehouses of the organization (other places of storage) is documented by the relevant primary accounting documents. For this purpose, organizations are recommended to use the requirement-invoice and (or) invoice (standard intersectoral forms N M-11 and M-15, respectively, approved by the Decree of the State Statistics Committee of Russia dated 10.30.97 N 71a)<*>.

16. Acceptance and posting of incoming special equipment and special clothing by the warehouses of the organization, as a rule, are formalized by drawing up receipt orders (standard intersectoral form N M-4, approved by Decree of the State Statistics Committee of Russia dated 10.30.97 N 71a).

Example. Special equipment, the transfer of which to production is carried out without its actual delivery to the warehouse, includes slipway equipment, reactor equipment, some types of instrumentation, etc. In these cases, special equipment is reflected in warehouse and accounting records as received at the warehouse of the organization (other places of storage) of the organization. At the same time, in the receipt and expenditure documents of the warehouse and the receipt documents of the production (operating) division of the organization, notes are simultaneously made that special equipment has been received and issued from the warehouse of the organization.

18. In accounting, the transfer (delivery) of special equipment and special clothing manufactured by the organization to the warehouses of the organization (other places of storage) is reflected in the debit of the "Materials" account, the subaccount "Special equipment and special clothing in the warehouse" and the credit of the accounts for accounting for costs for production (accounts "Auxiliary production", "Main production", etc.) in the amount of actually incurred costs for its manufacture (actual cost).

The actual cost of special equipment and special clothing manufactured by the organization itself is determined in the manner established for calculating the cost of the relevant types of products.

III. Holiday accounting

special equipment and special

clothes into production (operation) and order

including their cost in production costs

If necessary, the organization, in addition to the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation, can use independently developed forms of primary accounting documents for the movement of special equipment and special clothing.

20. The transfer of special equipment and special clothing to production (operation) is reflected in the accounting records in the debit of the "Materials" account and the subaccount "Special equipment and special clothing in operation" opened for it in correspondence with the accounts of inventories (account credit " Materials", according to the relevant sub-accounts) in the amount of actual costs associated with the acquisition and (or) manufacture of special equipment and special clothing (at actual cost).

Analytical accounting is carried out, as a rule, in books in the form of turnover sheets or in electronic form, providing the necessary information on recording the movement of special equipment and special clothing.

23. In order to ensure control over the safety of special equipment, its cost when transferred from the organization's warehouses (other places of storage) to production (operation) can be accepted by the organization for off-balance accounting according to the additionally entered off-balance account "Special equipment transferred to operation".

The use by an organization of off-balance accounting of special equipment is recommended in cases of full transfer (write-off) of its value when transferred to production (operation) and (or) there are obligations to store special equipment after the end of its operation (obligations for warranty repair and maintenance, mobilization reserve, etc.). P.).

Accounting for special equipment on the off-balance account "Special equipment put into operation" is carried out in a simple form (unilaterally) in the context of the names (stock numbers) of special equipment or its groups (large sets) at the actual cost of acquisition (manufacturing).

24. The cost of special equipment is repaid by the organization in one of the following ways:

The method of writing off the cost in proportion to the volume of products (works, services) produced;

Linear way.

The use of one of the methods of repayment of the cost for a group of homogeneous objects of special equipment is carried out during the entire useful life of the objects included in this group.

The amount of repayment of the cost of special equipment is determined by:

With the method of writing off the cost in proportion to the volume of products (works, services) - based on the natural indicator of the volume of products (works, services) in the reporting period and the ratio of the actual cost of the object of special equipment to the estimated output of products (works, services) for the entire expected useful life specified object;

With the linear method - based on the actual cost of the object of special equipment and the norms calculated on the basis of the useful life of this object.

The use of the write-off method in proportion to the volume of products (works, services) is recommended for those types of special equipment, the useful life of which is directly related to the amount of products (works, services) produced, for example, dies, molds, rolling rolls, etc.

The linear method is recommended to be used for those types of special equipment, the physical wear of which is not directly related to the amount of products (works, services) produced, for example, slipway equipment, templates, control and testing equipment, etc.

25. The cost of special tooling designed for individual orders or used in mass production may be fully repaid at the time of transfer to production (operation) of the corresponding tooling.

ConsultantPlus: note.

Decree of the Ministry of Labor of the Russian Federation of December 18, 1998 N 51 became invalid due to the publication of the Order of the Ministry of Health and Social Development of the Russian Federation of June 1, 2009 N 290n, which approved new Intersectoral Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment.

26. The cost of special clothing is paid off (taking into account the specifics set out in paragraph 21 of these Guidelines) in a linear way based on the useful life of special clothing provided for in the standard industry norms for the free issuance of special clothing, special footwear and other personal protective equipment, as well as in Rules for providing employees with special clothing, special footwear and other personal protective equipment, approved by the Decree of the Ministry of Labor and social development of the Russian Federation dated December 18, 1998 N 51 (registered with the Ministry of Justice of the Russian Federation on February 5, 1999, registration number 1700).

28. In the event that the output of products (works, services) was terminated ahead of schedule and it is not expected to be resumed in the organization, then the residual value of special equipment (the balance of the unfinished value of the cost of special equipment on the "Materials" account) is subject to write-off to the financial results of the organization as other expenses.

IV. Disposal accounting

special equipment and special clothing

The disposal of an object of special equipment and special clothing takes place in cases of sale, transfer free of charge (with the exception of a contract for free use), write-off in case of moral and physical depreciation, liquidation in case of accidents, natural disasters and other emergencies, transfer in the form of a contribution to the charter (warehouse) ) capital of other organizations.

33. Income and expenses associated with the write-off from the balance sheet of objects of special equipment and special clothing are reflected in the accounting records in the reporting period to which they relate. Income and expenses from the write-off of objects of special equipment and special clothing from accounting are subject to attribution to financial results as other income and expenses.

(As amended by the Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n)

Taking into account the volume of work, their special nature, working inventory commissions can be created in organizations.

35. The functions of the commission regarding the use of special equipment and special clothing are:

b) determination of the causes of failure (normal wear and tear, violation of normal operating conditions, accident, fire, natural disaster, etc.);

d) determination of the possibility of using individual components, parts, materials and other parts of the property being written off;

e) drawing up an act for the write-off of objects of special equipment and special clothing and submitting an act for approval to the head of the organization or a person authorized by him;

f) exercising control over the dismantling of decommissioned objects (after the approval of the decommissioning act), the removal of suitable units, parts from them, including those containing precious metals, materials and other suitable parts.

The material values received from dismantling are made out by waybills and are handed over to the warehouse of the organization. For the values received from the dismantling of decommissioned objects according to several acts, one invoice can be issued, in which a link is given to all decommissioning acts. In accounting, these values are reflected in the debit of the "Materials" account in correspondence with the account for recording financial results as other income.

(As amended by the Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n)

The commission, with the obligatory participation of a representative of the accounting service, evaluates the values received from the dismantling of decommissioned objects.

Parts and assemblies containing precious metals are specified in the consignment note.

36. When using off-balance sheet accounting of objects of special equipment, their disposal as an object of accounting is also reflected in the off-balance account "Special equipment put into operation" on the basis of a write-off report. For this purpose, an organization can use standard intersectoral forms N MB-4 "Act on the disposal of low-value and wearing items", N MB-8 "Act on the write-off of low-value and wearing items", approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a, and as well as other forms of primary documents developed by the organization independently and taking into account specific production conditions.

Organizations that do not use off-balance accounting of special equipment objects also write off these objects on the basis of a write-off act.

37. The act for the write-off of objects of special equipment, in particular, indicates:

the name of the decommissioned objects and their distinguishing features, quantity;

actual cost;

the amount of the transferred value of the object at the time of write-off;

established period of operation (scope of work);

date (month and year) of entry into operation;

reason for failure;

proposals to write off the object and to recover material damage from the perpetrators.

The act is approved by the head of the organization or a person authorized by him.

38. Write-off of objects of special equipment from off-balance accounting is carried out at their actual cost.

In system accounting, the actual cost of special equipment and special clothing located in the warehouse of the organization (other place of storage) is debited from the credit of the "Materials" account to the debit of the "Shortages and losses from damage to valuables" account.

Special equipment and special clothing that are in production (operation) are written off at the residual value (the actual cost of the property minus part of its value written off to the cost of products (works, services)) from the credit of the "Materials" account to the debit of the "Shortages and losses" account against damage to valuables" with simultaneous write-off, in appropriate cases, of the actual cost of special equipment from off-balance accounting (credit of the off-balance account "Special equipment put into operation").

41. Depending on the specific reasons for the losses, the actual cost or residual value of special equipment and special clothing (in appropriate cases) is subject to debit from the credit of the account "Shortages and losses from damage to valuables" to the debit of the accounts of accounting for production costs and distribution costs (expenses), calculations for compensation for damage, financial results in the manner prescribed by paragraph 30 of the Guidelines for accounting of inventories.

42. The organization conducts an inventory and checks for the availability (condition) of special equipment and special clothing in the manner prescribed in paragraphs 21 - 35 of the Guidelines for accounting of inventories.

V. Features of accounting

special equipment

In this case, when manufacturing special equipment on their own, organizations should open orders for its manufacture containing a common attribute (code) reflecting the belonging of each name (type) of special equipment to a specific product (work, service).

Example. For the manufacture of the TU-204 aircraft, each production unit (shop) opens an order (orders) for the manufacture of special equipment, the code (number) of which contains symbols that determine its belonging to this aircraft model (TU-204).

44. The actual cost of the entire set of special equipment consists of the actual costs of manufacturing individual (each) items of special equipment intended for the production of a specific (one) type of finished product (work, service). The specified value of the cost of a set of special equipment is accepted for accounting as an independent object without breakdown by individual items in the manner prescribed by paragraphs 18 and 20 of these Guidelines.

47. The transfer of the actual cost of a set of special equipment to the cost of manufactured products (works, services) is carried out in the manner prescribed by paragraph 24 of these Guidelines.

VI. Operational accounting of special

tools and fixtures

a) in the first option, registration of operations for the movement of special tools and special devices is carried out by primary accounting documents:

Receipt of special tools and special devices from the warehouse into the storeroom of the unit is documented by issuing requirements or limit cards;

The return from the pantry of the division of special tools and special devices to the warehouse is documented by drawing up invoices or entries in limit cards;

Delivery from storerooms of unusable, worn-out special tools and special devices in the form of scrap, salvage is issued by waybills;

In the second option of accounting for the movement of special tools and special devices in production (operation), primary accounting documents for the release or receipt of these valuables from the organization’s warehouse to the storeroom of the unit or from the storeroom of the unit to the warehouse of the organization are issued only for operations that lead to a change in the amount of stocks in the storeroom of the unit .

51. The issuance of special tools and special devices to workplaces for a period of more than a month is made from the pantry of the unit in accordance with the technological maps. The initial issuance of a special tool is made on the basis of the request of the foreman and is issued in front cards, opened in one copy for each workplace, each adjuster or worker - the recipient of a special tool. In the front card, the employee signs for the tool received.

Subsequent issuance of a suitable special tool from the pantry of a unit instead of a normally worn piece by piece may not be issued by primary accounting documents or made out by entries in the employee's personal card: the worker of the storeroom of the unit signs for the receipt of unusable tools, and the employee signs for the receipt of suitable ones with an indication of the date. In all cases, the issuance of a suitable special tool in exchange for an unusable one is made only upon presentation of an act of disposal (write-off) due to normal wear and tear (normal operation).

Issuance of suitable special tools without handing over unusable ones or in exchange for tools that have become unusable ahead of schedule or as a result of violation of operating rules is carried out on the basis of requirements. In the employee's personal card, appropriate records are made about the delivery of unusable tools and the issuance of suitable tools, confirmed by the signature of the storeroom employee and the signature of the employee who receives the tool.

52. When issuing special tools for a period of not more than a month (for a shift, another period determined by the organization), as a rule, a branded system for issuing a tool is used.

Under the brand system, a special tool is issued to employees on the basis of tool marks without being registered in any documents.

Tool stamps are made, as a rule, of metal, while each stamp is stamped with the number of the unit, the number of the storeroom, as well as the personnel number of the employee or the serial number of the stamp. For each personnel number of an employee, the required number of tool marks is prepared.

Prepared tool marks are issued by the storeroom of the unit according to the requirements signed by an authorized person (foreman), to employees against receipt in a special book (face cards) when they enter the organization's unit. For each tool brand, the storeroom of the unit gives out only one item.

With a two-brand system for issuing special tools to employees for short-term use, two types of stamps are used:

worker number stamps, which are designed to identify which workers have been issued special tools, and tool item number stamps, which are used to determine which tools have been issued to workers. Tool stamps with the personnel number of the employee are kept by the employee before receiving the tool from the storeroom, and upon receipt of the tool they are transferred to the storeroom of the unit.

Tool marks with item numbers are stored in the appropriate cell of the rack before the tool is issued, and when the tool is issued, they are placed on the appropriate control device.

Tokens of a different configuration can also be used to determine when (on which shift) specific tools were issued to the employee. These tokens are stored until the tool is issued to the employee at the storeroom employee of the unit, and when the tool is issued, they are placed on the appropriate control device.

59. Features of the organization of operational accounting of special tools and special devices (special equipment), as well as special equipment, can be established in industry instructions.

VII. Operational accounting of special clothing

61. The issuance and return of special clothing to employees should be reflected in the personal cards of employees.

Duty special clothing and devices are recorded on separate cards marked "On duty".

66. The delivery by employees of special clothing for washing, disinfection, repair, as well as winter (warm) special clothing with the onset of summer (warm) time for organized storage is documented in the statement and signed by the financially responsible person on the acceptance of special clothing.

The return of special clothes to employees after washing, disinfection, repair and storage (warm special clothes and special shoes) is made according to the same statements in which the acceptance was issued, against the receipt of the employee (in the column provided for this).

Appendix

to the Guidelines for

accounting special

tools, special

fixtures, special

equipment and special clothing,

approved by the Order of the Ministry

Finance of the Russian Federation

APPROVE

__________________

supervisor

_______ ___________________

signature transcript signature

"__" ___________ 200_

COMPLETED WORKS ON THE MANUFACTURING OF SPECIAL EQUIPMENT

AND SPECIAL CLOTHING

Organization _____________________________ OKUD form

Structural unit _______________ for OKPO

Date of preparation	Operation type code	Structural subdivision	Kind of activity	Offsetting account		Technical condition	Commission conclusion
				account, subaccount	Analytical accounting code

Commission appointed by order dated "__" _________ 200_,

inspected the received (transferred) for production

(operation) of special equipment and special clothing.

unit of measurement

Admission date

price, rub. cop.

Estimated rate or service life

Write-off amount

snap number

snap code

inventory number

quantity (mass)

Total number of equipment ________________________________________

in words

Commission Chairman

Commission members: _________ _______ __________________________