3.2.1. Write-off due to moral and physical wear and tear To determine the feasibility (suitability) of further use of an item of fixed assets, the possibility and effectiveness of its restoration, as well as to prepare documentation upon disposal of the specified

Chapter 4. Accounting for depreciation (wear and tear) of fixed assets

TERM-BASED PAY DEFINITION Time-based pay provides a fixed salary increase that is usually paid to people each year for their continuous work either at a single workplace, or in one category in conditions

The organization has two machines that have fallen into disrepair, but they have working parts and elements from which one machine can be assembled and it will work. How can all this be reflected in accounting? What documents, what postings?

If equipment becomes inoperable during operation, it must be repaired. If it is not economically feasible to repair equipment, it can be liquidated. There is no need to liquidate both machines, since the second one can be repaired using spare parts from the first machine. Actions:

D 01 “Disposal of fixed assets” - K 01 “Assets in operation” - write off the initial cost of the machine

D 02 – K 01 “Disposal of fixed assets” - write off accrued depreciation

D 91.2 – K 01 “Disposal of fixed assets” - write off the residual value

D 10 - K 91.1 - capitalize at the price of possible use of spare parts remaining from the liquidation of the machine.

1. Appoint a liquidation commission by order of the head, if there is no permanent one. The commission must inspect the machine and issue a written conclusion that the machine, for example, is not repairable or its repair is not economically feasible (here you can attach an estimate for repairing the machine).
2. Based on the commission’s conclusion, the manager issues an order to write off the machine.
3. Draw up a decommissioning report for the machine. You can use the standard form OS-4. In the decommissioning act, reflect the list of spare parts that will remain after the liquidation of the machine.
4. Based on the act, make notes in the inventory card of the fixed asset about the disposal of the machine.
5. Reflect all transactions with postings:
6. Draw up a document confirming the need to repair the second machine. For example, a defective statement.
7. If the machine will be repaired on site, there is no need to prepare documents on transfer for repair. If the repairs will be carried out by a contractor at their production base, draw up an acceptance certificate.
8. Submit spare parts for repair. If the repair is carried out by a third-party organization, issue a delivery note or an acceptance certificate for the transfer of spare parts.
9. Upon completion of the repair, draw up a report. You can use the standard form OS-3. Complete a spare parts replacement certificate.
10. Make a note on the inventory card about the repairs made.
11. Reflect the repair with wiring:

D 20, 25 – K 10, 60, 70, 69... - write off the cost of repairing the machine.

Rationale

Sergei Razgulin

How to formalize and reflect the liquidation of fixed assets in accounting and taxation

When fixed assets are liquidated

Typically, fixed assets are liquidated and written off under the following circumstances:

All this is often revealed during regular or unscheduled inventory.

Documenting

Before liquidating property that is impossible or unprofitable to use, you will have to follow a number of procedures and fill out Required documents. Write off the fixed asset in the following sequence.

This algorithm of actions follows from paragraphs 75–80.

First, you need to decide on the composition of the liquidation commission. It must include the chief accountant, financially responsible persons and other employees appointed by order of the manager.

A decision to write off a fixed asset can be made after the liquidation commission has carried out a number of activities. Namely:

The commission formalizes the result with a conclusion. Standard form for him no. Therefore, you can develop its shape yourself. The main thing is that it contains all the necessary details of the primary document. The manager approves the form with an order to the accounting policy. The conclusion of the liquidation commission may look, for example, like this. This procedure follows from parts and article 9 of the Law of December 6, 2011 No. 402-FZ, paragraph 4 of PBU 1/2008.

After the commission’s conclusion on the need to liquidate the fixed asset has been received and the manager’s order has been issued, an act of write-off of the property is drawn up. To do this, you can use a standard or independently developed form. In the second case, it is necessary that the document contains all the necessary details. Like any other primary documents used in the organization, the selected form is approved by order of the manager.

Situation: how to justify the write-off of fixed assets if they are physically worn out or obsolete

You can justify the write-off of worn-out fixed assets by indicating in the act that further use of the property or its repair is impossible or impractical.

An entry about the reason for the write-off may look, for example, like this: “The server cannot cope with the increased load due to obsolescence. Cannot be modernized." Or: “The car is not subject to further use due to its physical wear and tear. Major renovation inappropriate." This will avoid unnecessary questions during verification. If a dispute arises, a competent justification of the reason for the write-off will be a powerful argument for the judges (see, for example, the resolution of the Federal Antimonopoly Service of the North-Western District dated November 2, 2004 No. A05-3112/04-12).

Based on write-off acts, make notes on the disposal of fixed assets in inventory cards and books that you use to record the storage and movement of fixed assets. This is provided for in paragraph 80 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

Typically these are standard documents of the following forms:

Standard forms of acts have been approved.

When liquidating, dismantling and disassembling a fixed asset, you can obtain individual materials, components and assemblies suitable for use. Such property must be capitalized. This is established in paragraph 57 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

You can register the receipt of objects received during dismantling of fixed assets standard documents. For example:

The standard forms of these documents were approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a

Accounting

It is important not only to document the liquidation of fixed assets correctly, but also to correctly reflect it in accounting. The object itself must be written off from account 01. In addition, it is necessary to reflect all expenses associated with the liquidation of property.

Starting from the month following the liquidation, stop accruing depreciation. This follows from paragraph 22 of PBU 6/01.

When liquidating a fixed asset, write off its residual value as other expenses. This is only necessary if the entire original cost has not already been written off and the period beneficial use hasn't expired yet. Write off the residual value in the period in which the liquidation act was drawn up and all necessary formalities were completed. This procedure follows from paragraph 29 of PBU 6/01 and paragraph 11 of PBU 10/99.

Record the write-off of the residual value with the following entries:

Debit 02 Credit 01 subaccount “Disposal of fixed assets”
– reflects the amount of depreciation accrued during the period of operation of the facility;

Debit 01 subaccount “Disposal of fixed assets” Credit 01
– the initial cost of the liquidated fixed asset is reflected;

Debit 91-2 Credit 01 subaccount “Disposal of fixed assets”
– the residual value of the fixed asset is written off (based on the write-off act).

This procedure is provided for in the Instructions for the chart of accounts (account , ,).

In addition to writing off the residual value when liquidating fixed assets, it may be necessary to reflect the costs of dismantling and dismantling the object. Reflect these expenses as part of other expenses for the period to which they relate. This is provided for in paragraph 31 of PBU 6/01 and paragraph 11 of PBU 10/99.

The recording of the expenses for this work depends on who carries out the liquidation of the fixed asset. Here are, for example, three options:

Option 1. Liquidation is carried out by a special division of the organization. For example, a repair service. In this case, make the following entries:

Debit 23 Credit 70 (68, 69...)
– expenses for liquidation of fixed assets are reflected;

Debit 91-2 Credit 23
– expenses for liquidation of fixed assets are written off.

Option 2. The organization does not have a special unit, carry out the liquidation without involving third-party contractors. Therefore, when writing off expenses for the liquidation of a fixed asset in accounting, make the following entry:

Debit 91-2 Credit 70 (69, 68, 10...)
– expenses for liquidation of fixed assets are taken into account.

Option 3. The contracted contractor liquidates the fixed asset. The costs associated with paying for his services are reflected by posting:

Debit 91-2 Credit 60
– the costs of liquidation of fixed assets carried out by contract are taken into account;

Debit 19 Credit 60
– VAT claimed by the contractor who carried out the liquidation of the fixed asset was taken into account.

This order follows from the Instructions for the chart of accounts (accounts , , , , , and ).

Typically, when a fixed asset is liquidated, materials such as scrap metal remain. Capitalize them at market price. In the future, the materials can be used in production or sold.

Reflect the receipt of materials upon liquidation of a fixed asset by posting:

Debit 10 Credit 91-1
– materials received during the liquidation of a fixed asset were capitalized.

Reflect the sale of materials (scrap) as part of other income. Write off the cost of materials sold (scrap) as other expenses. The postings will be like this:

Debit 62 Credit 91-1
– revenue from the sale of materials (scrap) is reflected;

Debit 91-2 Credit 10
– the cost of materials (scrap) is written off.

1. From recommendation
   • the property is obsolete and physically worn out;
   • an accident, natural disaster or other emergency;
   • in case of theft or shortage of components and assemblies, without which the use of property is impossible, and their replacement is impractical;
   • property damage was detected;
   • the object is in the stage of reconstruction, when part of the object is being liquidated.
   1. They create a liquidation commission and receive its conclusion.
   2. Based on the conclusion, the manager makes the final decision on liquidation, partial liquidation and write-off of property, formalizing it by order.
   3. Make the necessary entries in accounting documents about the write-off of the object.
   • will inspect the fixed asset, unless, of course, it has been stolen and is available;
   • assess the possibilities and feasibility of restoring the property;
   • establish the reasons for liquidation;
   • will identify the perpetrators if the object is liquidated before the end of its standard service life due to someone else’s fault;
   • will determine whether it is possible to use individual components, parts or materials of the liquidated fixed asset.
   • Form No. OS-4 – for one fixed asset, with the exception of motor vehicles;
   • Form No. OS-4a – for vehicles;
   • Form No. OS-4b – for a group of fixed assets.
   • inventory card in form No. OS-6, if you account for property separately;
   • inventory card in form No. OS-6a, when fixed assets are taken into account as part of groups of objects;
   • inventory book in form No. OS-6b, can be used by small enterprises.
   • invoice in form No. M-11 - used when liquidating fixed assets, with the exception of buildings and structures;
   • act in form No. M-35 - if the materials were received during the dismantling of buildings and structures.
2. From recommendation

Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class

How to carry out and reflect in accounting the repair of fixed assets

Any fixed assets wear out and become obsolete over time. If you write off an object too early, you can restore functions that have failed (clause 26 of PBU 6/01). This can be done in one of three ways - reconstruct, modernize or repair. In the recommendation you will learn how to reflect the repair in accounting and what documents to draw up. And how does repair generally differ from modernization and reconstruction? It is important to distinguish them, since this determines the order in which you recognize expenses.

How is repair different from reconstruction and modernization?

Since repairs, reconstruction and modernization are reflected differently in accounting and taxation, it is important to classify them correctly. The cost of restoration work does not matter to distinguish between such concepts. What matters here is the purpose for which such work is carried out (see table below):

To determine whether a property restoration is a renovation, renovation, or upgrade, refer to the following documents:

• Regulations on carrying out scheduled preventative repairs of industrial buildings and structures MDS 13-14.2000, approved by Decree of the USSR State Construction Committee dated December 29, 1973 No. 279;
• Departmental Construction Standards (VSN) No. 58-88 (R), approved by order of the State Committee for Architecture under the USSR State Construction Committee dated November 23, 1988 No. 312;

This is stated in letters from the Ministry of Finance of Russia dated March 24, 2010 No. 03-11-06/2/41, dated February 25, 2009 No. 03-03-06/1/87 and dated November 23, 2006 No. 03 -03-04/1/794.

Types of repairs

Repairs are classified as follows. Depending on who is doing the work: it may be a renovation on our own(self-employed) or with the involvement of a contractor. And depending on the frequency and complexity, repairs can be current or major.

The first division is clear. And let's look at the second one in more detail. Usually current repairs admit Maintenance fixed assets to keep facilities in working order. Major repairs involve replacing basic elements, parts, structures, etc.

You can determine which specific repairs are considered current and which major ones. In this case, you need to focus on documents developed by internal technical services (letter of the Ministry of Finance of Russia dated January 14, 2004 No. 16-00-14/10).

How to document repairs to fixed assets

All operations related to repairs must be documented with primary documents (). Moreover, it is necessary to document not only the movement of property, but also its acceptance after restoration work. In addition, it is important to justify the need for repairs.

What documents need to be used to justify the need for repairs?

The need for repairs can be confirmed by a report on identified faults and defects of the fixed asset, or a defect sheet. For some industries there are unified forms such documents. For example, defects in handling equipment at sea trade ports can be documented using a defect sheet, which was approved by Resolution of the Ministry of Transport of Russia dated January 9, 2004 No. 2. Defects in the main elements of pipelines of thermal power plants are reflected in the list of pipeline defects (approved by Resolution of the Gosgortekhnadzor of Russia dated June 18, 2003 No. 94).

If there is no unified form of a document confirming the detected defects, then you can develop a form yourself. For example, an act on identified malfunctions (defects) of a fixed asset item or a defective statement. The report indicates the faults of the fixed asset and proposals for their elimination.

How many copies of the report on identified faults, defects of fixed assets or statements should be prepared? It all depends on who owns the property and who will do the repairs:

• if you repair your own property using your own means, that is, on your own, then one copy “for yourself” will be enough;
• when the work will be performed by contractors, draw up a document according to the number of participants. Representatives of all parties involved must sign each copy.

If you are repairing new equipment, the defects of which were identified during installation, then you need to record them in a report on the detected equipment defects. For example, according to form No. OS-16. This should be done in relation to objects that have not yet been registered as fixed assets.

How to register the transfer of a fixed asset for repairs

Document the transfer of the object for repair. This will not have to be done only when the main asset is being repaired on site. This procedure follows from the instructions approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

When you transfer a fixed asset for repair to a special division of the organization, draw up an invoice for internal movement, for example, according to form No. OS-2.

If the repairs are carried out by a third-party organization with which a contract has been concluded, then the transfer of the object for repair is formalized, for example, with an act of acceptance and transfer of the object for repair. It can be compiled in any form. If the contractor suddenly loses or damages a fixed asset, the signed act will allow him to demand compensation for losses. If there is no act, then it will be difficult to prove the transfer of fixed assets to the contractor, as well as to demand compensation. This follows from the articles and the Civil Code of the Russian Federation.

What documents should I use to formalize the acceptance of a restored fixed asset?

Acceptance of the repaired object is formalized by a special act. For example, according to form No. OS-3. It is filled out regardless of whether the repairs were carried out internally or by contract. Only in the first case do they fill out the form in one copy, and in the second - in two (for themselves and for contractors). The act is signed by:

• members of the selection committee created by the owner of the property;
• an employee responsible for the repair of fixed assets or a representative of the contractor;
• employee responsible for the safety of fixed assets after repairs.

After this, the act is approved by the head. Next, the document is handed over to the accountant.

Having received the act, reflect the information about the repairs carried out in the inventory card for recording the fixed asset or in the inventory book (intended for and a certificate of the cost of work performed and expenses in form No. KS-3. These forms were approved by Decree of the State Statistics Committee of Russia dated November 11, 1999 No. 100 .

By the way, if parts were changed during the repair process, then you will need to issue an act for replacing spare parts of the fixed asset. There is no standard form for such a document, so it can be drawn up in any form (Part 1, Article 9 of Law No. 402-FZ of December 6, 2011).

Accounting

The organization is obliged to keep records of fixed assets according to the degree of their use:

• in operation;
• in stock (reserve); paragraph 20 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

  Debit 01 subaccount “Fixed assets in repair” Credit 01 subaccount “Fixed assets in operation”
  – the fixed asset was transferred for repair.

  After completing the repair work, make the following wiring:

  Debit 01 subaccount “Fixed assets in operation” Credit 01 subaccount “Fixed assets in repair”
  – fixed asset taken from repair.

  The transfer of fixed assets for short-term repairs may not be reflected in the accounting accounts. Instead, it is recommended that inventory cards for such fixed assets be rearranged into a separate group “Fixed assets under repair.” When you receive a fixed asset from repair, return the inventory card to its original place. This is stated in paragraph 68). With the exception of costs for repairs of objects, the initial cost of which has not been formed. That is, which are not taken into account

  The repairs were carried out on a self-help basis

  The costs of carrying out repairs on your own include:

  • from the cost of spare parts and consumables. The cost of spare parts and materials purchased for repairs should be included in the inventory;
  • from the salaries of the employees who performed the repairs;
  • from insurance premiums accrued from employee salaries, etc.

  If the organization has established a repair service, then document the costs of this work by posting:

  Debit 23 Credit 10 (16, 69, 70...)
  – expenses for repairs of fixed assets are reflected.

  After the fixed asset has been completely repaired (that is, an act in form No. OS-3 has been signed), write off the expenses recorded on account 23 to cost accounting accounts depending on the purpose for which the fixed asset is used. As a rule, these are accounts that reflect depreciation on repaired fixed assets:

  Debit 20 (25, 26, 29, 44...) Credit 23
  – the costs of repairing fixed assets are written off.

  If there is no repair service in the organization, then do not take into account the costs of repairing the fixed asset in account 23. As they arise, do the wiring immediately:

  Debit 20 (25, 26, 29, 44...) Credit 10 (16, 69, 70...)
  – the costs of repairing fixed assets are taken into account.

  This procedure follows from the Instructions for the chart of accounts (account 23).

  The repair was carried out by a contractor

  If the repairs are carried out by a contractor, then reflect the expenses for his remuneration by posting:

  Debit 20 (25, 26, 29, 44...) Credit 60
  – the costs of repairing fixed assets carried out by contract are taken into account.

  This order follows from paragraphs , , , PBU 10/99.

Enterprises - everything that is used in the process of economic activity for more than one year - are inevitably subject to wear and tear. Equipment mechanisms jam, technology becomes outdated, and the computer in the accounting department is over 10 years old - all this leads to the need to update the property. How to write off fixed assets from the balance sheet? What entries need to be made? The answers will be revealed to the reader in the article.

Characteristics of fixed assets

To achieve maximum understanding of what is happening, let us recall the concept of fixed assets and the properties that they possess. So, OS are non-current assets of an enterprise that have a tangible form and retain it during operation. Such objects are created for long-term use.

While they are useful, the operating systems are one way or another involved in the company's business operations. This means that their cost must be included in the cost finished products. How does this happen? Of course, in parts. In equal shares for the category of goods in the process of creation of which the fixed asset is used. What does this portion of the cost attributable to equipment or facilities look like? This is depreciation. Every month, the calculated amount accumulates in account 02, which is then written off to the cost of production.

Reasons for disposal of fixed assets

The first thing that comes to mind when we talk about the liquidation of property is its moral and material obsolescence, i.e. wear and tear in all respects. This usually happens in the normal course of business. The equipment has served its intended life, depreciation charges have been paid in full - the object can be written off. And if it is in good condition, upgrade it or sell it for parts.

If you think more broadly and consider all possible scenarios that can happen at an enterprise, it turns out that there are many more reasons for writing off fixed assets:

• sale;
• exchange for other property according to an exchange agreement;
• donation;
• breakdown due to emergency;
• premature wear;
• theft of property.

In each specific situation, there will be a need to draw up appropriate documents confirming the reason for the disposal of fixed assets and to record the completion of a business transaction in the accounting accounts.

General instructions

How to write off fixed assets from the balance sheet of an enterprise, i.e., document the fact of decommissioning? Whose authority is it to decide whether a property is fit for use or whether it’s time to retire it? Comes to the rescue accounting policy. It should contain clear instructions on how to write off fixed assets from the balance sheet. In general, a commission is created that is authorized to consider the suitability of the property, the advisability of its use and liquidation. It consists of the head of the enterprise, an accountant and the head of the department in which the OS is installed. In some cases, independent experts may be invited who will fully evaluate specifications object.

The decision of the commission is documented. If the liquidation of the property is approved, decommissioning work is carried out and the corresponding accounting entries are made.

Documentation preparation

After the commission has inspected the facility and established the reasons for the need for decommissioning, the data obtained is recorded in the decommissioning act. Drawing up this document is a mandatory condition for the disposal of property from the balance sheet of the enterprise. The Ministry of Finance of the Russian Federation has developed unified forms of acts:

• OS-4 - for fixed assets in the amount of 1 piece;
• OS-4a - for organization transport;
• OS-4b - for several pieces of property.

The document is filled out in two copies, one of which is intended for the accountant, and the second for the person financially responsible for the property. The reason for decommissioning the OS must be indicated. If liquidation occurs due to someone else’s fault, employees (other individuals) must be indicated in the act.

All available information about the object is also entered here: the date of registration, commissioning, the amount of initial and residual cost, accumulated depreciation, renovation work(if any), and other data directly related to the use of the property subject to write-off.

How to write off fixed assets from the balance sheet: fill out the act

The OS-4 act form, confirming the liquidation of property and giving full right to carry it out, consists of three tables. The first of them is filled out based on the data in the acceptance certificate of the fixed asset. Here the characteristics of the asset are recorded, including cost, accumulated depreciation and total useful life.

The second table describes the individual characteristics of the property, which were usually previously included in the acceptance certificate. The third part is devoted to the costs associated with the liquidation of assets, as well as the benefits that arise in the event of the sale of residual material or spare parts. The results of the decommissioning of the facility are summed up, which are then written off in the financial results.

How to write off fixed assets from the balance sheet under the simplified tax system?

The simplified tax regime largely distinguishes accounting from generally accepted standards. Regulates the procedure for writing off property from the balance sheet of small businesses - the Tax Code of the Russian Federation (Article 346.16). According to the Code, upon disposal of fixed assets, the use of which in the future is not possible, their value is not included in the tax base in full. The amount remaining on the balance sheet upon liquidation of non-current assets is not taken into account for tax purposes.

If the disposal of fixed assets occurs before the due date, it is necessary to recalculate the tax base. In case of write-off due to moral reasons, small businesses do not comply with this point.

Disposal due to wear and tear

How to write off depreciated fixed assets from the balance sheet? This is perhaps the easiest case for an accountant. If the period of expected useful use completely coincides with the actual one, then the residual value equals zero and after write-off the object ceases to be included in the assets of the enterprise.

When moral or physical wear and tear occurs earlier than planned, it is necessary to make calculations that will require data on:

• initial cost of the object (purchase price + installation + delivery);
• accumulated depreciation for the period worked (credit to the corresponding subaccount 02);
• residual value equal to the difference between the original cost and accumulated depreciation.

The last value is written off from account 01. The final result of the liquidation of property is included in the financial result.

The sequence of entries characterizing the write-off from the balance sheet of fixed assets that have become unusable due to wear and tear can be seen in the table:

The compiled entries fully show how to write off fixed assets from the balance sheet. If a positive liquidation value is formed, its value is credited to account 91.1.

Sale of property

Nobody prohibits an enterprise from selling assets on legal terms. To collect information about expenses and income that resulted from the process of selling property to another individual or legal entity, used The debit accumulates the amounts of costs, and the credit accumulates revenue.

Write-off from the balance sheet of fixed assets in the event of a sale, in addition to the write-off act and the purchase and sale agreement, is accompanied by the following transactions:

• Dt 62 Kt 91.1 - reflects the amount of proceeds from the sale of property.
• Dt 91.2 Kt 68.2 - VAT is charged on the sold fixed assets.

As can be seen from the example, most of the entries coincide with the algorithm for writing off property due to wear and tear.

Contribution to the authorized capital of another enterprise

How to write off fixed assets contributed by a share contribution from the balance sheet? For such purposes, account 58 is provided. Investing in the authorized capital of another organization is often a profitable way for an entrepreneur. The postings are made as follows:

• Dt 01 “Disposal” Kt 01.1 - for the amount of the initial cost of the property.
• Dt 02 Kt 01 “Disposal” - for the amount of accumulated depreciation.
• Dt 91.2 Kt 01 “Disposal” - by the amount of the residual value of the asset.
• Dt 58 Kt 01 - reflects the amount of the contribution to the authorized capital of another enterprise.

It is worth noting that share contributions cannot be classified as sales, and therefore VAT is not charged on the amount of the contribution.

Free transfer

The organization is free to dispose of property at its own discretion. The main thing is that the actions taken comply with established legislative acts. When donating property, how to write off fixed assets from the balance sheet? Postings begin with the same steps: deducting the original cost and accumulated depreciation. Then it is written off to “Other expenses”. The account also collects other costs for the gratuitous transfer of the object. VAT is also calculated based on the current market value of the property.

What is the difference between accounting for an act of donation and a sale? In the first case, income cannot be generated in any way, only costs. When implemented, the company has a chance to receive income and make a profit, or at least cover expenses. Financial results(loss) from the donation of assets is written off by posting Dt 99 Kt 91.9.

Partial liquidation of property

It is not possible to write off a fixed asset completely from the balance sheet. The method is often used for real estate for the purpose of modernization, redevelopment or other uses. If we're talking about about structures and buildings, then the part unsuitable for use can be demolished while the main part remains in place.

It turns out that in fact the fixed asset remains in the assets of the enterprise, but its value changes. In this regard, there is a need to revaluate the property, as well as recalculate depreciation charges. The amounts of expenses and income from partial liquidation are reflected in account 91.

How to write off fixed assets from the balance sheet correctly? To do this, you need to subtract the original value from the current value, the amount of depreciation and get the balance, which is then reflected in account 91 of the accounting.