If in the future such spare parts are reused (sold), they cannot be taken into account when calculating the tax base. Organizations that pay a single tax on income do not take into account any expenses when calculating the tax base (clause 1 of Article 346.14, clause 4 of Article 346.18 of the Tax Code of the Russian Federation). Organizations that pay a single tax on the difference between income and expenses recognize any expenses only after they are actually paid. Payment is recognized as the termination of obligations to suppliers by transfer of funds or otherwise. This procedure is provided for in paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation. When receiving dismantled spare parts during vehicle repairs, the organization does not have any obligations. Moreover, identifying spare parts does not incur any costs at all, since the economic benefits of the organization do not decrease.

Spare parts accounting: postings, documentation and accounting

It is signed by the storekeeper and the seller or other person who will give samples of the goods to store visitors for the purpose of tasting them. The write-off of used products from the accountable person who conducted the tasting, as well as from the goods account, is carried out on the basis of a separate act with mandatory details.
4 Now we need to figure out how to reflect the write-off of samples for tax purposes. Unfortunately, costs for outsourced samples are not recognized for tax purposes and cannot reduce taxable profit, since they are not advertising expenses.
Expenses for tasting are recognized in the period in which they were carried out and are normalized advertising expenses of the reporting (tax) period if their amount does not exceed 1 percent of sales revenue.

Act of installation of material assets (sample)

Attention

Tax Code of the Russian Federation). With the cash method, in addition to documents indicating the replacement of a spare part, it is necessary that the materials consumed be paid for (clause 1 of Article 252, clause 3 of Article 273 of the Tax Code of the Russian Federation). When using spare parts to repair a car, the organization may be required to charge VAT (subclause

2 p. 1 art. 146 of the Tax Code of the Russian Federation). This will happen if two conditions are met simultaneously:

the cost of the transferred spare parts does not reduce the taxable profit of the organization;

there is an actual transfer of spare parts to the structural divisions of the organization (including service industries and farms or separate divisions).

Such clarifications are given in letters of the Ministry of Finance of Russia dated June 16, 2005 No. 03-04-11/132 and the Ministry of Taxes of Russia dated January 21, 2003 No. 03-1-08/204/26-B088.

How to record the replacement of computer components in accounting

Important

The following entries are made in the company's accounting:

The supply of spare parts is reflected: Dt 10/5 Kt 60 in the amount of 21,779.66 rubles;
The VAT presented by the supplier is taken into account: Dt 19 Kt 60 in the amount of 3,920.34 rubles;
Payment to the supplier is taken into account: Dt 60 Kt 51 in the amount of 25,700 rubles.

Warehouse accounting is carried out using materials accounting cards No. M-17 in manual or electronic form. A special need for maintaining cards arises when an organization uses an exchange fund of spare parts that are repaired and subsequently installed on the operating system.

Enterprises independently determine the list of accounting documents for inventory items. A number of organizations with small warehouse receipts and issues keep a log of the movement of spare parts.

If there is automated accounting, the journal is not used.

The act of installing spare parts on a vehicle

When purchasing alarms, anti-theft and other devices, capitalize them on account 07 “Equipment for installation”: Debit 07 Credit 60 (76) – equipment for subsequent installation in the car has been registered; Debit 19 Credit 60 (76) – VAT on purchased equipment is reflected; Debit 60 Credit 51 – equipment paid to the supplier. Reflect the transfer of equipment for installation in the car on invoice 08.

You install the alarm yourself or a third party does it, it doesn’t matter: Debit 08 Credit 07 - the cost of equipment for installation in the car is taken into account as part of investments in non-current assets. Don’t forget the other costs for retrofitting: Debit 08 Credit 10 (20, 23, 25, 60, 70, 76...) – costs for retrofitting a car are taken into account as part of investments in non-current assets; Debit 19 Credit 60 (76) - reflects VAT on work provided by third parties.

Certificate of installation of spare parts on a car sample form

Documentation If an organization repairs a car on its own, and the repair department is located on its territory, then when writing off spare parts, fill out a demand invoice in form No. M-11. If spare parts are transferred for repair to a department that is located outside the organization’s territory, or to a contractor, then issue a transfer of the invoice for the release of materials to the third party (Form No. M-15).

Such rules are provided for in paragraph 100 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, and instructions for filling out forms No. M-11 and No. M-15, approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. Situation: is it necessary to draw up a report in form No. OS-3 when replacing spare parts in a car? If the location of the car does not change when replacing spare parts, then there is no need to draw up a report in form No. OS-3.

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Receipts are accounted for on the basis of primary documents. Documents Procedure for application Agreement The form of delivery, purchase and sale is used Consignment note Confirms the shipment of goods and materials Invoice TORG-12 Used to obtain information about goods and materials - nomenclature, quantity, parameters and confirmation of transfer Advance report Used to document the purchase made by an accountable person Payment documents - orders , BSO, receipts, checks, PKO Confirm the fact of payment for the supply, which is a prerequisite for accounting for costs in enterprises with the cash method of accounting for income and expenses. The sale of spare parts is carried out as part of normal activities or in the order of selling balances. When selling goods and materials:

Documents similar to the purchase process are used.
Enterprises using OSNO or simplified tax system take the cost of acquisition into account as expenses.

Samples on the topic: Act, Accounting, Treasury, Finance Appendix No. 5 to the Rules for the organization and maintenance of budget accounting in the Federal Treasury Department for the Moscow Region for the implementation of the functions of the manager and recipient of federal budget funds, the administrator of federal budget revenues, the administrator of sources of financing of the federal budget and departments Office of the Federal Treasury for the Moscow Region in conditions of centralization Approved by the Head of the institution (signature) (signature decryption) » » 20 ACT OF INSTALLATION OF SPARE PARTS ON A MOTOR VEHICLE dated » » 20
Institution Model of vehicle Financially responsible person Commission consisting of (position, surname, I.O.) appointed by order (instruction) dated » » 20
An auxiliary division of the factory carries out technical inspection and repair of both production vehicles and a bus, which is used for the needs of the recreation center. Expenses for the maintenance and repair of industrial vehicles reduce the tax base for income tax.

Therefore, VAT is not charged on the cost of spare parts used to repair these vehicles. The cost of repairing a bus assigned to a recreation center does not reduce the taxable profit of the factory.

Therefore, Alpha’s accountant charged VAT on the cost of spare parts used to repair this vehicle. Situation: how to reflect the receipt and use of spare parts received after car repairs when calculating income tax? Spare parts are suitable for further use.

The act of installing spare parts as we do in the accounting department

Accounting for spare parts received as a result of dismantling The receipt of spare parts can be made as a result of dismantling the OS. Parts suitable for further use arise when a fixed asset is written off as a result of its becoming inoperative or as a result of replacement with new ones.

Parts replaced as part of current or other types of repairs are not written off and must be returned to the warehouse. Further movement of the spare part requires an assessment by the commission.

Materials suitable for further use are subject to repair and storage in a warehouse. Registration is carried out at the market value approved by the commission.
Completely failed spare parts are activated and subsequently sold as scrap or disposed of. The form of the act is arbitrary and is drawn up by a commission.

Accounting for spare parts costing over 40,000 rubles A number of types of equipment have expensive spare parts.
A private organization is not limited to using a specific form to formalize the acquisition of material assets. Spare parts can be capitalized on the basis of documents according to the forms TORG-12 (invoices) or M-4 (receipt orders) approved by the State Statistics Committee of Russia. An organization can also develop and approve its own forms for these purposes. Since January 2013, these forms, as well as other forms included in the albums of unified forms of primary accounting documentation, are not mandatory for use. At the same time, the form approved by the organization itself must contain the details required by law (in particular, the Federal Law “On Accounting” dated December 6, 2011 N 402-FZ, Art. 9).

1 Documentation
2 Accounting
3 BASIC
4 UTII
5 OSNO and UTII

Spare parts for a car are included in materials (Instructions for the chart of accounts). Therefore, the rules for recording transactions related to the receipt of spare parts in accounting are similar to the general procedure for the receipt of materials. For information about the specifics of recording transactions related to the replacement of car tires, see How an organization can write off the costs of replacing car tires.

Info

The receipt, movement and disposal of spare parts for the car in accounting should be reflected in subaccount 10-5 “Spare parts” to account 10 “Materials”. Typically, replacement of spare parts in a car occurs during its repair (current or major).

The procedure for writing off spare parts in accounting depends on how the car will be repaired - by the organization’s own resources or by a contractor.

During operation, the property gradually wears out. Cars that periodically require repairs are no exception. How are car parts written off in Russia, what are the features of drawing up the corresponding act?

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The main business transactions relating to vehicles include the receipt, movement and disposal of spare parts.

Each of these facts must be documented. This is especially important when writing off parts. What are the features of the act for writing off automobile spare parts in Russia?

General aspects

Automotive parts that are unusable should be scrapped. But the essence of the procedure is not so clear.

First of all, there must be confirmation of the validity of the write-off. In addition, there may be situations where spare parts are deregistered but not retired.

For example, if an organization has the necessary parts, they can be used for repairs, which requires them to be written off as a separate object.

If a faulty spare part that is not suitable for restoration is written off, it is issued. The document is drawn up by a specially created commission with the participation of a mechanic.

Based on the statement, an application for the purchase of a new spare part is submitted. The application must be approved by the chief accountant and the head of the organization.

After this, the old spare part can be written off. The write-off is documented by a defective statement and.

When car repairs are carried out by a third party, spare parts can be written off on the basis of an invoice for the release of materials to the third party in the M-15 form.

In this case, it is additionally drawn up in a unified form.

When repairing on your own, the transfer of the part is carried out on the basis of a demand invoice, and the act can be drawn up in any form.

What it is

The act is the primary document confirming the fact of the transaction. Thus, the act of writing off car spare parts certifies the fact of writing off certain values from the organization’s accounting records.

Upon completion of the repair, a materials write-off act is drawn up. In the event that there are spare parts suitable for use, they are received on the basis of a commission report. When spare parts are not subject to further use, a disposal report is drawn up.

Filling out form OS-4a

A separate write-off procedure is provided in cases where car repairs are deemed inappropriate. For example, the physical wear and tear of the asset is too great, and the depreciation cost has already been written off.

In this situation, the vehicle is written off completely. For write-off, a standard form approved is used.

The act is drawn up in two copies. The first is sent to the accounting department along with a document confirming the deregistration of the car with the traffic police.

Another copy is retained by the responsible person and becomes the basis for depositing the valuables and materials remaining as a result of write-off.

When filling out form OS-4a:

Write-off costs and value of valuables	Those remaining after dismantling the car are displayed in the section “Certificate of costs associated with the write-off of vehicles and the receipt of material assets from their write-off”
The eighth column displays	The amount of accrued depreciation on a car at the time of its disposal
In the section “The following main parts and assemblies are subject to capitalization”	Displays the quantity, item numbers and cost of material assets remaining after write-off
From the first to the fourth columns	The amount of all expenses for writing off the car is displayed
In columns five to nine	Data is recorded on expenses associated with the write-off and values received after the write-off

Act OS-4a is signed by all members of the commission and the chief accountant. After this, the document is approved by the head of the organization.

Sample act for writing off tires

At this time, there are no approved standards regarding the write-off of spare parts and consumables, including tires used during the operation of vehicles.

The standard tire mileage is determined by the manufacturer. Guided by this information, the head of the enterprise can independently approve the mileage standards for car tires.

It is also permissible to base the approval on existing operating experience. In any case, operating mileage standards must be justified, economically justified and documented.

Act of installation of material assets (sample)

Some material assets, such as spare parts, are at some point used in the organization's activities, and for this they must be installed on equipment, vehicles, etc. At the same moment, there is a need to document (take into account) this fact. In such a situation, the organization can draw up an act of installation of material assets, a sample of which will be given in this article.

Installation procedure for spare parts

If there is a need to install a spare part, the organization can carry out this procedure on its own (if specialists are available) or involve a third-party specialized organization by concluding an appropriate agreement with it. The installation certificate will be the basis for writing off the corresponding material assets, and in the latter case, also confirmation of the fact that the contractor has completed the installation work.

The organization may not have a spare part. Then the latter must first purchase the part and take it into account as a material value.

A private organization is not limited to using a specific form to formalize the acquisition of material assets. Spare parts can be capitalized on the basis of documents according to the forms TORG-12 (invoices) or M-4 (receipt orders) approved by the State Statistics Committee of Russia. An organization can also develop and approve its own forms for these purposes. Since January 2013, these forms, as well as other forms included in the albums of unified forms of primary accounting documentation, are not mandatory for use. At the same time, the form approved by the organization itself must contain the details required by law (in particular, the Federal Law “On Accounting” dated December 6, 2011 N 402-FZ, Art. 9). Purchased spare parts are entered into accounting documents at the warehouse or immediately sent to the appropriate structural unit that needs them.

If the organization is an institution, it must be guided by the Methodological guidelines and forms approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. In particular, to register the receipt of spare parts, a receipt order for the acceptance of material assets (non-financial assets) in the form 0504207 (according to OKUD) is used, inventory and materials are recorded in a book or cards for recording material assets, and the issuance to the relevant structural unit is formalized by drawing up a demand invoice in the form 0504204 and statements of issuance of material assets for the needs of the institution in the form 0504210.

After installing a spare part in a private organization, the commission for writing off valuables makes a decision on writing off this material value from the register and draws up a write-off act, which is approved by the manager and sent to the accounting department to make the necessary entries. In an institution, the write-off is documented in a document in the form 0504230 - an act on the write-off of inventories.

Act of installation of material assets: sample

Since there is no legally approved form for such an act, the organization has the right to develop and approve the form of this document itself.

First of all, the installation report indicates information common to all primary accounting documents:

title of the document (for example, “Act of installation of spare parts on a car”);
date of document preparation;
name of company;
information about the equipment (vehicle, etc.) on which spare parts are installed (brand, number and other characteristics);
information about installed spare parts (name, characteristics, cost, service life);
information about the persons who drew up the act and their signatures. As a rule, the act is drawn up by a commission, which may include financially responsible persons (for spare parts and equipment/vehicle), a representative of the contractor (if installation services were provided by a third party) or a specialist from the organization who carried out the installation, as well as other employees of the organization.

In the upper right corner of the document there is space for the approval note and signature of the manager.

Sample act of installation of material assets

An organization may own certain material assets, which include not only equipment or vehicles, but also spare parts for equipment. At some point they may need to be used and this fact should be documented. To format the information properly, you can use a sample act of installing material assets, entering all the necessary information there.

Installation of spare parts

If there is a need for repairs and installation of spare parts, the organization can perform the required work on its own, if there are appropriate specialists on staff, or with the involvement of outside workers and concluding an agreement with them to provide the necessary services. In this case, the document will be considered the basis for further write-off of spare parts that were used, and will also serve as confirmation of the subsequent completion of work on the installation of parts.

An organization does not always have parts for repairs; then, before carrying out work, you must first purchase spare parts and register them as material assets belonging to the company, and only after that carry out replacement with the execution of the necessary installation certificate.

Private companies have no restrictions on the use of forms. Details can be entered into the list on the basis of invoices or receipt orders received, and the organization, if there is such a need, can develop some original forms for this purpose. The use of unified forms is not required by law, but any form must contain the company’s current details. After purchase, spare parts are processed in the warehouse and entered into the documents used for accounting, or, if necessary, sent directly to the company department that needs these parts.

For those organizations that are institutions, there are guidelines and forms for such a case. For received spare parts and their registration, a corresponding receipt order and a special approved form are used. Accounting is maintained in the appropriate book or cards of material assets, and distribution to departments is made when the corresponding invoice is issued, with the completion of the statement.

After installing the spare parts, the commission makes an appropriate decision to write off the used valuables, and also draws up a special act confirming this. The document is signed by the manager and sent to the accounting department. Institutions use an approved form for write-offs.

What should be in the act

Organizations can themselves develop and approve the form of such a document, while including in it some mandatory items regarding information about both the spare parts used and the devices or vehicles to be repaired with the replacement of parts:

Title of the document and date of its preparation.
Name of the organization.
Information about the device or vehicle for which the spare parts are intended. This may be the brand, number and other important characteristics.
Data on the spare parts used - name, number, brand and other information, including cost and service life.
Information about the specific persons who compiled the document, as well as the signatures of these persons. Usually the data of the financially responsible person, the representative of the contractor and the specialist who performs the work are indicated.

In the upper right corner of the form, you must leave a free space in advance for the signature of the manager, who must familiarize himself with the act and approve it. Next, you can familiarize yourself with the act on the installation of material assets at the enterprise.