Sample filling act os 1b. Rules for drawing up an act of acceptance and transfer of fixed assets

The essence of economic development is not only the development and implementation of new technologies, the systematic improvement of production. Casual economic activity enterprises and organizations, private entrepreneurs - this is the main criterion. And any work is unthinkable without fixed assets, which are buildings, structures and, most importantly, equipment. After all, you must admit that it is impossible to make, for example, a car without the use of machine tools, to plow thousands of hectares of land without tractors, to harvest millions of tons of grain without combines, etc.

Enterprises constantly sell and buy equipment, change it, donate it, rent it out, and manufacture it for their own needs. But all these actions need to be formalized somehow. For this, there is a unified form OS-1, approved by the Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7 and corresponding to the all-Russian classifier of management documentation (OKUD) code 0306001. This is an act on the acceptance and transfer of fixed assets without taking into account buildings and structures. Enterprises, including those on the simplified tax system, actively use this particular form, although it is not, starting from January 1, 2013, mandatory for use, because from that time it is allowed to use forms of their own design (information of the Ministry of Finance of Russia No. PZ-10/2012 ).

The unified form OS-1 consists of three pages and is filled out either in two copies if an acceptance and transfer operation is carried out between different organizations, or in one, when fixed assets are placed on the balance sheet of an enterprise, for example, upon purchase, and put into operation. The act is drawn up in all cases, except for the acceptance and transfer of groups of fixed assets, their acceptance and delivery after repair, reconstruction, modernization, or if a special accounting procedure is provided in accordance with applicable law.

Sample filling in the unified form OS-1

In order to practice filling out the act, you should first download it. The blank form with an example of its filling is presented below.

Consider the procedure for filling out a unified OS-1 form, consisting of three pages.

First page:

The second page has three sections:

Third page:

The example allows you to avoid mistakes when filling out the document.

Download the form of the unified form OS-1 (act of acceptance and transfer of fixed assets).

Who fills in (the seller or the buyer) column No. 12 and No. 13 on the 3rd sheet of the OS-1b form, what amount must be indicated (the initial acquisition cost by the seller or the sale value for the buyer)? Please explain with an example: January 16, 2012 LLC "Aurora" purchased equipment - 2 units, which was owned by CJSC "I", the following data are available: - initial cost - 1,450,000 rubles / unit; - useful life - 10 years; - inventory number - 001568, 001569 ; - date of manufacture - 2010; - sale price - 1,829,000 rubles / unit. (including VAT 279,000 rubles / unit). In accordance with the accounting policies of both organizations, depreciation is charged on a straight-line basis. The act was drawn up on January 18, 2012. When filling out the OS-1b form (act on the acceptance and transfer of an object of fixed assets other than buildings, structures), in the 3rd sheet - column No. 12 and No. 13 - “acquisition cost (contractual value)”, fills in the seller or the buyer and what amount should he indicate?

The procedure for filling out this form is not legally established. This form is filled out both when selling by the seller, and when buying - by the buyer, i.e. columns 12 and 13 must be completed by the seller and the buyer, while indicating in columns 12 and 13 the contractual value of the acquisition, i.e. the cost that is indicated in the contract between the buyer and the seller, in your case, in column 12, you need to indicate - 1,829,000 rubles / unit, in column 13 - the total amount.

The rationale for this position is given below in the materials of the Glavbukh System

Documenting

Document the sale of fixed assets with standard documents or use independently developed forms. In the latter case, the main thing is that the forms contain all the necessary details. Whatever form you use - standard or independently developed, the manager must approve it.

There are different standard forms of acceptance and transfer certificates for the sale of fixed assets: *

• Form No. OS-1;
• Form No. OS-1b;*
• for a building or structure - form No. OS-1a.

Sergei Razgulin,

Documenting

After examining the received property, the commission must give an opinion on the possibility of its use. Such a mark is put, making out the acquired property, in the act of acceptance and transfer of the fixed asset. Compile this document on the basis of standard forms or independently developed ones, the main thing is that they have all the necessary details.

There are different standard forms of acceptance and transfer certificates for fixed assets: *

• for one object, except for buildings and structures, - form No. OS-1;
• for several homogeneous objects, except for buildings and structures, - form No. OS-1b; *
• for one building or structure - form No. OS-1a.

Whatever form you use - standard or independently developed, the manager must approve it in the order.

Sergei Razgulin,

Acting State Councilor of the Russian Federation, 3rd class

3. References: Memo to Form No. OS-1b. Act on acceptance and transfer of groups of fixed assets

How many copies

Two copies - when transferring a group of fixed assets (for example, when selling).

One copy - the organization upon receipt of a group of fixed assets (for example, upon purchase). *

Who fills out

Employee responsible for accounting for fixed assets*

Who signs

– employees of the transferring (receiving) party responsible for the delivery (acceptance) of the fixed asset;
– chief accountant of the transferring (receiving) party;
- members of the admissions committee.

When they issue

Delivery organization:

When transferring a group of fixed assets to other organizations under contracts:

• purchase and sale;
• exchange;
• free transfer.

Recipient organization:

1. When putting into operation a group of fixed assets received under contracts:

• purchase and sale;
• exchange;
• free transfer;
• leasing (if under the agreement the fixed asset is listed on the balance sheet of the lessee).

2. When putting into operation a group of fixed assets manufactured for their own needs.

3. When putting into operation a group of fixed assets identified during the inventory.*

Based on what documents

Sergei Razgulin,

Acting State Councilor of the Russian Federation, 3rd class

New form "Act on the acceptance and transfer of groups of fixed assets" officially approved by the document Decree of the State Statistics Committee of the Russian Federation of 01.21.2003 N 7.

More information about the application of form OS-1b:

• Documentation of fixed asset accounting operations

  On the acceptance and transfer of a building (structure) OS-1b The act on the acceptance and transfer of groups ... of funds (except for buildings, structures) (form No. OS-1b). The acts are approved by the heads of the recipient organization ... according to the forms No. OS-1 or No. OS-1b. ACCOUNT OF THE AVAILABILITY AND MOVEMENT OF THE BASIC ... (forms No. OS-1, No. OS-1a, No. OS-1b) and accompanying documents (technical passports ...

• The organization acquired a fixed asset that was in operation

  Objects of fixed assets according to the form No. OS-1b. In the case of the acquisition of a building or ... information is also contained in the form No. OS-1b, only in the general table; 5 ... - No. OS-1, OS-1a or OS-1b) the generated initial cost is written off from ...

• Accounting for the movement of material assets

  Funds (except for buildings, structures) (form No. OS-1b). The acts are approved by the heads of the recipient organization ... according to the forms No. OS-1 or No. OS-1b. Learn more about questions about...

• Contribution to the authorized capital of a subsidiary with equipment requiring installation: documentation

  1, N OS-1a, N OS-1b are used to design and record ... buildings, structures; - according to the form N OS-1b - for groups of fixed assets ...

• How to formalize the purchase of a laptop by an employee abroad, if there is a cashier's check in the currency where his name and card number are indicated

  Forms OS-1, OS-1a, OS-1b, which are approved by the resolution of the State Statistics Committee of Russia ...

• Purchase of a fully depreciated fixed asset

  Acceptance and transfer of a building (structure)"; - form No. OS-1b "Act on the acceptance and transfer of groups ... of operation (years, months)". In form No. OS-1b, this information is contained in the general ...

• Accounting for fixed assets in a new way. Have questions?

  Transfers in the form No. OS-1 (OS-1b); inventory cards were started on them ...

• Documentation of modernization of fixed assets

  On the acceptance and transfer of the building (structure) OS-1b The act on the acceptance and transfer of groups ...

The act of acceptance and transfer is drawn up when the property classified as fixed assets passes from the use of one company to another.

FILES

Fixed assets - what is it

TO fixed assets enterprises and organizations include any property with the help of which the company carries out its activities: equipment, machinery, inventory, materials, transport, appliances, etc. Buildings and structures are also fixed assets, just like livestock and some types of plants.

But those items or products that are in warehouses and are planned for further sale, as well as those that are in the transportation stage, are not considered fixed assets.

The task of the act in the form of OS-1

The act is drawn up when transferring an object of fixed assets (one or more) from an organization to another enterprise, in order to implement the terms of any agreement.

It does not matter who the parties to the transaction are: legal entities or individual entrepreneurs - the act must be formed regardless of this.

The creation of the act mainly pursues one goal: to record the fact of the transfer of fixed assets.

In addition, on the basis of this document, organizations are setting up the transferred goods material assets for accounting and commissioning of property.

The act of acceptance and transfer of fixed assets is an annex to the contract and in the future, in the event of any disagreement, it can become evidence in court, both on one side and on the other.

Is it necessary to create a commission?

In the acceptance and transfer of fixed assets, as mentioned above, two organizations always participate. At the same time, in some cases, a whole commission is created to carry out the procedure and draw up the act.

This is usually necessary when property (for example, equipment or appliances) has complex specifications . To make sure that it is transferred in good quality, working condition and without any breakdowns, defects and flaws, third-party experts are sometimes included in the commission.

Highlights when filling out the OS-1 form

The act refers to primary documentation, to which strict requirements have been abolished since 2013. Therefore, today enterprises and organizations have every right to draw up a document in any form, use a template approved within the company, or fill out a standard unified form that was previously mandatory for use. The latter option is convenient in that it includes all the necessary information, you do not need to puzzle over the structure and content of the document.

TO necessary information in the act include:

• date and number of creation;
• company details;
• the name of the fixed asset, as well as everything related to its quality and quantity.

If the recipient of the property has no claims against the supplier, this must be noted; if such claims exist, they must be described in detail.

What to look for when making an act

Information in the document can be entered both on a computer (if an electronic form is available) or by hand (with a ballpoint pen, but not with a pencil).

Important requirement, which must be observed without fail: the presence of signatures of the heads of organizations or representatives acting on their behalf (the use of facsimile signatures is unacceptable).

It is not strictly necessary to certify the form with stamp products, since since 2016 legal entities have the right to use seals and stamps in their work only on condition that this rule is enshrined in their internal regulatory legal acts.

The document is created at least in duplicate(one for each of the parties to the transaction), but additional copies can be made if necessary.

How and how long to keep the act

According to all the rules, the generated and endorsed document must be stored together with the contract. After its relevance expires, it can be transferred to the archive of the enterprise, where it must be located for the period established by law or internal regulatory documents of the company.

Sample execution of the act of acceptance and transfer of fixed assets

Filling out the first page of the act

1. At the beginning of the document, a place is allocated for its approval by the heads of enterprises between which the acceptance and transfer of fixed assets takes place, indicating their positions and the date of approval.
2. Next, information about the recipient organization is entered: its full name, address, information about the current account and the bank in which it is opened. Similarly, information about the company that transfers the property is entered into the form.
3. In the line "Basis for drawing up the act" a link to the contract is given - its number and date of creation.
4. After that, two more dates are entered into the act: the acceptance of the fixed asset for accounting and its write-off. This also includes the account number by which all actions with this property take place and its inventory, factory, depreciation numbers.
5. At the end of the execution of this part, the act is assigned a number, the date of its compilation is set, the name of the transferred property, the place of its actual location at the time of acceptance and transfer, and the manufacturer are written.

All other information is entered as needed.

Filling out the second page of the act

The second page of the act includes three tables:

1. The first one contains information about the state of the fixed asset at the time of acceptance and transfer: date of issue, commissioning, repair, actual time of use, depreciation amount, residual value and purchase price under the contract.
2. The second table includes information about the object at the date of acceptance for accounting: cost, remaining life and depreciation calculation method.
3. The third table deals with some features of the property, including the presence of precious metals in it.

Filling in the decision of the commission and the signatures of the parties

The next part of the document contains the date, as well as the results of testing the transferred property and the conclusion of the commission that was present at the acceptance and transfer.

If there are any appendices to the document (for example, an expert opinion), this should be noted in a separate paragraph.

At the end, the act is signed by all members of the acceptance commission, as well as managers and chief accountants of enterprises.