Documenting the write-off of car elements that have exhausted their service life and need replacement is mirrored within the liquidation report. Instead, a new spare elements area unit issued for vehicle repair. To formally ensure the write-off of unsuitable for any use automotive parts, Associate in Nursing discretionary act signed by the workers of the shop is concerned.
Necessity to write down off elements
Organizations with vehicles on their balance sheets frequently mirror the turnover of car elements used for various functions. At constant time, the corporate could perform the subsequent operations with consumables:
Receive spare parts;
move them to completely different departments of the company;
to be written off once repairing motorcars.
Each of the cases examined needs the preparation of supporting documents. once considering writing off details, the document confirming the lawfulness of actions is Associate in Nursing act concerned in any type. the idea for the preparation of the document is that the ought to repair the vehicle with the employment of sure parts.
The of the report is used as an alternative to the unified invoice form, that doesn't continually correspond to the specifics of the employment of spare elements accepted by the corporate for write-off throughout the repair. this enables you to regulate the bottom of the consumables of the corporate.
Peculiarities of drawing up a certificate of spare elements write-off
In order to draw up a certificate of write-off, the management of the corporate signs Associate in Nursing order appointing a commission, which incorporates a representative of the accounting department, the driving force of the vehicle and therefore the merchandiser. When setting the date of the commission, the spare elements of the machine area unit inspected and therefore the reason for his or her write-off is recorded within the relevant document.
In order to write down off the spare elements for the automobile, it's necessary to formally ensure the legal force of the concerned act. For this purpose, the document should contain the main points established by the legislation operative on the territory of Ukraine:
Official name of the document;
time and different options of the act;
Details of the corporate engaged within the preparation of the document;
the volume and essence of business operations;
units of measuring of written-off materials;
list and positions of the company's workers creating up the act;
passport knowledge and signatures of persons WHO took half in writing off details.
Additionally, the documentation is signed by the subsequent representatives of the organization, the balance of that contains vehicles:
By the workers of the branch, from wherever the parts area unit written off;
representative of the automobile shop.
Another one that is concerned with the sign language of documentation is Associate in Nursing businessperson of the enterprise. this is often thanks to the very fact that he's financially chargeable for the employment of spare elements for automobile repairs.
As a conclusion
The elimination of automotive parts accustomed to maintain the fleet of any organization, moreover as most of the operations subject to written records, needs Associate in Nursing final decision. A morpheme adopted by management is used as a political candidate document. typically it's Associate in Nursing act of writing off consumables. If the present accounting necessities area unit met, there's no drawback with the tax review of the corporate. the complete responsibility for the proper recording of spare elements is shared between the company's management and therefore the chief businessperson