Inventory list of fixed assets form download word. Inventory list of fixed assets (form and sample filling)

One way or another, every business entity will face the need to conduct an inventory. The purpose of this check is to establish whether the accounting data correspond to reality. In fact, this is a check of whether the accounting of objects in the enterprise is correct or not. We will figure out how to conduct an inventory and what legal requirements must be met.

To ensure the reliability of accounting and reporting data, organizations are required to conduct an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.

An inventory may be required due to the following events:

• when changing financially responsible persons;
• before compiling ;
• upon detection of facts of theft, abuse or damage to property;
• or liquidation of the company;
• in case of natural disaster, fire or other emergencies caused by extreme conditions;
• in other cases provided for by law (Article 12 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", hereinafter - the federal law No. 129-FZ).

Recall that the inventory is regulated by the following regulatory legal acts:

• Federal Law No. 129-FZ;
• Regulation on accounting and financial statements v Russian Federation(approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, hereinafter referred to as the Regulation);
• Guidelines for the inventory of property and financial obligations(approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49, hereinafter referred to as the Methodological Instructions).

Assume that a financially responsible person leaves the company. In this case, an inventory is required. Consider what actions an accountant should take.

To carry out the inventory, a permanent inventory commission is created. It includes representatives of the administration of the organization, accounting workers, other specialists (for example, engineers or economists).

It's important to know

All property of the organization is subject to inventory: intangible assets, fixed assets, cash and other assets. As well as leased or deposited property and property not taken into account for any reason.

The head of the company issues and hands it over to the inventory commission. The order, as a rule, specifies the procedure for which objects are subject to inspection, the timing of the inventory of the object, the reason for which it is carried out, the composition of the commission and other information.

The results of the inventory are drawn up:

• collation sheet according to the form No. INV-18. It reflects the discrepancies between the accounting data and the inventory list. OS characteristics, their passport data, year of issue, number are displayed. It is compiled in two copies, one of which is stored in the accounting department, and the second is transferred to financially responsible persons;
• the final statement of accounting for the results identified by the inventory, in the form No. INV-26 .

An example of filling out these forms is given at the end of the article.

financially responsible person

Verification of the actual availability of property is carried out with mandatory participation (clause 2.8 of the Methodological Instructions). At the same time, such employees give receipts stating that by the beginning of the inventory, all expenditure and receipt documents for property have been handed over to the accounting department or transferred to the commission and all valuables that have come under their responsibility have been capitalized, and those that have been retired have been written off as expenses (clause 2.4 of the Guidelines).

Rules for conducting an inventory of fixed assets

a) presence and condition inventory cards, inventory books, inventories and other registers of analytical accounting;

b) presence and condition technical passports or other technical documentation;

v) availability of documents for fixed assets leased or accepted by the organization for storage. In the absence of documents, it is necessary to ensure their receipt or execution.

When inventorying fixed assets, the commission inspects the objects and enters in the inventory their full name, purpose, inventory numbers and key technical or performance indicators.

When making an inventory of buildings, structures and other real estate, the commission checks for the availability of documents confirming that the specified objects are owned by the organization.

It also checks for documents land, reservoirs and other objects natural resources owned by the organization.

If errors are found in the accounting registers for the inventoryed fixed assets, it is necessary to indicate this in. The inventory also includes information on objects that are not registered.

For example, for such objects the following information is indicated:

• by buildings - purpose, basic materials from which they are built, volume, total effective area, number of floors (without basements and semi-basements), year of construction;
• on bridges - location, used materials and dimensions;
• on roads - type (highway, profiled), length, coating materials, as well as the width of the canvas. Depreciation is determined by the actual technical condition of the objects with the reflection of these data in the relevant acts.

Fixed assets are entered into inventories by name in accordance with the direct purpose of the object. If the object has undergone restoration, reconstruction, expansion or re-equipment and as a result its direct purpose has changed, then it is entered in the inventory under the name corresponding to the new purpose.

If the commission determines that capital work (for example, adding floors or adding new premises) or partial liquidation of buildings (for example, demolition of individual structural elements) are not reflected in accounting, it is necessary to determine the amount of increase or decrease book value object and provide data on the changes made in the inventory.

For fixed assets that are not suitable for use and cannot be restored, the inventory commission draws up a separate inventory. It indicates the time the facility was put into operation and the reasons that led to its unsuitability (damage, complete wear and tear, etc.). In a separate inventory, the commission also indicates fixed assets that are in safekeeping and leased.

Special rules

By general rule an inventory of property is obligatory before the preparation of annual financial statements (except for those objects, the inventory of which was carried out no earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years (clause 27 of the Regulations).

The leased property continues to be the property of the lessor. During the lease term, it is taken into account on the balance sheet of the lessor. The inventory commission must determine the types of fixed assets leased, their quantity and value.

Posting fixed assets identified during the inventory

In accounting, fixed assets that were identified during the inventory are taken into account at the current market value and are reflected in the debit of the fixed assets account in correspondence with the profit and loss account as other income (clause 36 of the Guidelines for accounting fixed assets, approved. Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).

Concerning tax accounting, then the cost of fixed assets identified during the inventory period is included in non-operating income. This provision has been fixed. At the same time, they are accepted for accounting at market prices and are subject to depreciation in the future. This opinion is expressed by officials of the financial department in letters dated June 10, 2009 No. 03-03-06 / 1/392, dated June 6, 2008 No. 03-03-06 / 4/42.

If during the inventory it is revealed, then it can be reflected in one of the following ways:

• in non-operating expenses if the guilty person is not found (as of the date of receipt of the relevant documents from the authorities state power about the absence of guilty persons ());
• in non-operating expenses, if the guilty person is found. However, at the same time it is necessary to reflect the returned shortage in non-operating income.

Accounting

Identified surpluses of fixed assets are reflected in the accounting records as follows:

DEBIT 01 CREDIT 91-1

Fixed asset received.

If there is a shortage of fixed assets, the postings look like this (if the guilty person is not identified):

DEBIT 02 CREDIT 01

Written off depreciation for missing fixed assets;

DEBIT 94 CREDIT 01

Decommissioned residual value OS;

DEBIT 91-2 CREDIT 94

Shortage reflected in other expenses. If the perpetrators are identified during the shortage, then the postings will be as follows:

DEBIT 73 CREDIT 94

The shortage was written off at the expense of the perpetrators;

DEBIT 50 CREDIT 73

The employee paid off the debt.

Example

In the company Astra LLC, which sells computer office equipment, in connection with the dismissal of the warehouse manager I.I. Ivanova conducted an inventory. As a result of the actions taken, it was found:

Surplus - a laptop worth 45,000 rubles;

Shortage - a printer worth 45,000 rubles.

How to fill out an inventory list of fixed assets (form No. INV-1) and a collation sheet of the results of inventory of fixed assets and intangible assets (form No. INV-18) ( download example)

Yu.L. Ternovka, expert editor

Practical Accounting

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Inventory of fixed assets is a procedure for the correct implementation of which you need to know all the features.

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We will determine when it is advisable to carry out an inventory, what documents are drawn up, what order should be followed, etc.

Before starting a business using fixed assets, it is worth accepting them for accounting.

Accounting unit - inventory objects, after the determination of which they monitor their safety and movement at the enterprise, write-off.

Basic moments

The inventory procedure is an integral part of the activities of many enterprises. So, you need to figure out what it means by itself and what is the purpose of its implementation.

What it is

A fixed asset is a property that is used by the company to conduct business (necessary in production), is included in the balance sheet of the company and has a maturity beneficial use from a year.

Inventory is the procedure for carrying out periodic checks and documentary evidence of the availability, condition and evaluation of objects.

It is carried out in several stages. The check is carried out on a certain date by comparing the factual information with accounting information.

For what purpose is it carried out?

This is necessary to reflect in annual balance sheet real facts. The inventory should be carried out in relation to:

• enterprise assets;
• the company's obligations;
• funding sources;
• debts of accounts payable and receivable plan;
• other operations that are associated with profit and costs.

Reconciliation can be voluntary or compulsory. In the second case, one should be guided by clause 27 of Regulation No. 34n of July 29, 1998.

Basis for revision:

• is changing;
• property objects are transferred by , ;
• there is a theft or damage;
• there are force majeure circumstances;
• to be or to be held;
• should be drawn up accounting reports etc.

Purpose of inventory:

• identify the actual presence of objects;
• compare property with accounting information (to identify shortages or surpluses);
• document the existence of objects and responsibilities;
• determine the state of objects and their assessment;
• check whether the liability is correctly and timely recorded.

Inventory allows you to:

• control the safety of production stocks in order to avoid abuse by the responsible person;
• identify and write off shortages;
• get information about the real situation in production.

Normative base

Let's list legislative acts, which you will have to contact to determine the timing of the inventory, the procedure for conducting:

The procedure for conducting an inventory of fixed assets

Consider the features of the stages of the procedure:

Before conducting an inventory, you need to find out the following points:

• Are there inventories and other registers for analytical accounting.
• Are there technical passports and other technical documentation.
• Are there documents on the OS that were leased.

If there are no such certificates, you should first deal with their design and receipt. In the event that inaccuracies and discrepancies are found in accounting registers, technical documents, it is necessary to make the necessary corrections and clarify the information.

When conducting an inventory, the commission inspects the fixed assets and enters into the inventory its full name, purpose, inventory number, technical qualities.

If documents are being checked for buildings and other real estate, documents must be checked that confirm ownership.

In case of detection of objects that were not taken into account, the commission includes in the correct data and technical information on such property.

Evaluate unaccounted objects based on market prices. The degree of wear is determined by the technical condition of the fixed assets with the registration of data on evaluation and wear by the relevant act.

Before proceeding with the inspection, the commission must seal the utility room, basement, and other places with separate entrances where valuables can be stored.

It is worth making an appropriate entry in the card by warehouse accounting and display the balance as of the day of the inventory.

The chairman of the commission endorses the documentation, which will need to be based on when determining the balance of property objects by the beginning of the procedure according to accounting information.

The shortage of fixed assets identified during the inventory is written off in accounting for production costs or circulation ().

They make a posting Dt 20, 23, 25, 26, 44 Kt 94 (reflecting the amount of shortage within the noma natural loss). In tax accounting, the loss from shortage or damage is equated to the costs of the material plan ().

But it cannot be attributed to material costs loss within the norm, which is established local documentation legal entity.

How to assign a number?

The procedure for assigning an inventory number is discussed in Guidelines according to OS ().

Paragraph 11 says how inventory numbers are assigned:

When compiling an inventory number, the rules are established by the company itself, and are reflected in the accounting policy.

The rooms include:

• numbers of accounting accounts, sub-accounts on which objects are accounted for;
• codes of separate subdivisions;
• OS serial numbers.

If the company does not have many COs, then the assignment of inventory numbers in the budget can be done in order - 001, 002, etc. This will make it easier to keep an inventory number log.

The number is applied with paint on the OS, an appropriate token is attached, etc. Inventory numbering is affixed by the management of the enterprise. It should be fixed in .

For group accounting

V accounting programs you can keep a group record of objects that are of the same type. Receipts, commissioning, movement in the company can be issued for the entire group or for part of it.

Group accounting is allowed if objects of the same type have a value of up to 40 thousand rubles, and depreciation is accrued in full upon commissioning. But the cost of all objects should be the same.

If the property was received in different batches, the cost will be different, which will not give the right to conduct an operation to move fixed assets at a single cost in the group. A new batch has its own group accounting card in the OS reference book.

Group accounting is not carried out with respect to objects, the price of which may change when the property is used during completion, reconstruction, modernization.

For each such object, separate records are kept - on separate inventory cards.

If fixed assets cost up to 40 thousand and depreciation is accrued at the time of putting into use, and the price of such an object may change over time, it is allowed to open one group accounting card.

But then inventory numbers are entered for each object of the same type of fixed assets.

Documenting

Verification of the availability of objects in fact is carried out for all OS of the company. For this purpose, it is necessary to create a commission, which includes employees of the company. The procedure must be designed accordingly.

Order formation

A separate document is prepared for an industrial and non-industrial facility. For clarity, we suggest that you look at our sample of filling out f. INV-1.

If automated processing takes place to record inventory results, the form is issued by commissions on paper and machine data storage with the completed column 1-9.

In the inventories, the responsible person fills in paragraph 10 about the presence of fixed assets in fact. If objects are identified that are not reflected in the accounting, the missing data and indicators of the technical plan for such property are entered in the document.

Based on the decision of the commission, fixed assets must be capitalized. The inventory is prepared separately for each group of objects. Column 6 is filled in on the OS, which contain precious metal and stones.

Comparison sheet of results

Such a document is necessary to reflect the result of the OS inventory if a deviation from the information reflected in the accounting is found.

V collation sheet indicate the inventory result - discrepancies between indicators for accounting and information from the inventory list.

On values ​​that do not belong to the company, but are reflected in accounting, they make up a separate collation sheet. The document is prepared in 2 copies (one for the accounting specialist, the second for the financially responsible person).

In such forms, the values ​​\u200b\u200bof the inventory list and the collation sheet are combined. This is how the form looks like:

A sample form of an inventory of fixed assets can be downloaded from the link:

Instructions for filling out the fixed asset inventory form
(Unified Form No. INV-1)

It is used for registration of inventory data of fixed assets (buildings, structures, transmission devices of machines and equipment, Vehicle, tools, computer equipment, production and household equipment, etc.). inventory list drawn up in duplicate and signed by the responsible persons of the commission separately for each place of storage of valuables and by the person responsible for the safety of fixed assets. One copy is transferred to the accounting department for compiling a collation statement, and the second remains with the financially responsible person (s).

Prior to the start of the inventory, a receipt is taken from each person or group of persons responsible for the safety of valuables. The receipt is included in the header of the form.

The inventory list in the form N INV-1 is printed with slip sheets according to the model of the 2nd page of the form, the number of which is determined by the customer of the forms.

At automated processing data on accounting for the results of the inventory form N INV-1 is issued to the commission on paper or machine storage devices of information with completed columns from 1 to 9.

In the inventory, the responsible person of the commission fills in column 10 on the actual availability of objects. When identifying objects that are not reflected in the accounting, as well as objects for which there is no data characterizing them, the responsible persons of the commission must include the missing information and technical indicators for these objects in the inventory list. According to the decision of the inventory commission, these objects must be capitalized. In this case, their initial cost is determined taking into account market prices, and the amount of depreciation is determined by the technical condition of objects with obligatory registration relevant acts.

Inventories are compiled separately for groups of fixed assets (industrial and non-industrial purposes).

Column 9 "Passport number" is filled in for fixed assets containing precious metals and stones.

For fixed assets leased, the inventory is drawn up in three copies separately for each lessor, indicating the lease term. One copy of the inventory list is sent to the landlord.

Both owned by the enterprise, and presented for temporary storage or rented. It is filled out when it becomes necessary to balance a planned (for example, annual) or unscheduled (before selling a representative office) balance sheet.

FILES

Under the table of the form must be the signatures of the members of the commission and those persons who are financially responsible at the enterprise. Without this, the commission is not authorized to check, the form may be considered invalid.

Such an inventory list does not cover fixed assets that are in retirement, as well as intangible fixed assets (pass through the INV-1a form).

Filling in the fields of the form INV-1

Since INV-1 is used for both enterprise property and leased assets, we have separated these assignments not wanting to cause confusion.

When checking at an enterprise using fixed assets (OS) of two types, two separate acts should be filled out.

Option A. OS owned by the company

Entering data into INV-1, you can focus on the inventory list of inventory items (form), from where most of the fields are transferred.

Like others accounting documents inventory, printed in 2 copies.

In this version, columns 3-5 are filled with dashes. Positions that do not have a passport and serial number are also marked. Least of all, the year of issue is not filled in, however, such a situation is also possible, especially for a working tool that was not previously registered. If the working equipment has been completed (for example, a plant with a tower crane), a description of the equipment should be indicated in the second column.

- INV-1 for tools and equipment owned by the store.

Option B. OS leased from another company

Unlike other accounting documents, it is printed in 3 copies:

• for the person in charge
• for accounting, compiling general reporting,
• for the lessor who provided the fixed assets.

Data on the last legal entity in without fail are entered in the form, in the line after the location of the OS.

As you can see from the form, in columns 3-5 you can enter data on lease and leasing agreements.

— INV-1 for an enterprise with leased property.

General points

In all cases, the header of the document, where data on the inventory order is entered, is mandatory.

- but the “type of operation” can be left empty.

INV-1 allows you to enter more than 22 positions. To do this, you only need to print the required number of copies of page No. 2. Please note that the totals are calculated both for the current page and for the document as a whole.