Damage report, bargaining form 15. Grounds for drawing up acts of write-off of goods and their damage, damage, scrap

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This form is used to register inventory items that arise due to damage, damage or scrap and are subject to markdown or write-off. Losses are written off to the account of the guilty employees.

The unified form No. TORG-15 was approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132.

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How to fill out the TORG-15 form correctly

Losses from combat, scrap or damage to goods are written off to the account of the guilty employee. Damaged goods are destroyed. If it is not possible to identify the person responsible for the damage to the goods, then such losses are written off as non-operating expenses of the organization.

The act in form No. TORG-15 indicates:

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When transporting, storing and moving goods and material assets, the problem of unintentional damage, breakage or scrap of property often arises. In such cases, the fact of the event is recorded by drawing up a document of the TORG-15 form, which is called “Act of damage (damage, scrap) of goods and material assets (material assets).” In accordance with the OKUD classification, the document has a unified form with code 0330215.

Maintaining a document

The act is drawn up by the employee of the enterprise responsible for the safety of valuables in the presence of a special commission, the function of which is to confirm the fact of damage to goods or property. The composition of experts must be appointed by the head of the business organization by order.

A mandatory condition for drawing up a damage report is the presence of a person financially responsible for the transportation, movement and storage of goods and materials, as well as a representative of the organization’s administration. In some situations, the presence of a representative of the sanitary inspection authorities is required. All of the above participants in the procedure are required to put their signatures on the document, and the head of the enterprise is required to approve the act.

As a standard, a document in the TORG-15 form must be drawn up in triplicate, which are transferred to the financially responsible person, the accounting department and the unit where the damaged (lost) property was registered. The act is the basis for writing off losses from accounting and warehouse accounts.

An act of the standard form TORG-15 is generated in case of damage, scrap or damage to inventory items. This document is of some importance, as it allows you to reduce tax expenses caused by the write-off of assets and the depreciation of their value. As practice shows, the correct execution of this act is of fundamental importance. In the article we will tell you about TORG-15 Act on damage, damage, scrap of inventory items, and we will give recommendations on registration.

Since 2013, the use of unified forms of primary documents is not necessary, but it is still safer to draw up such an act. If desired, the company can create its own form, but it is necessary to take into account the presence in the form of the required details established for primary documentation.

Where is the TORG-15 act applied?

Damage to inventory items usually occurs as a result of careless handling of goods, improper storage and transportation. To write off unsuitable goods, a special commission is appointed consisting of the head of the company, financially responsible persons, and sometimes a sanitary inspection officer. After clarifying the circumstances of the case, the commission members fill out the TORG-15 form in triplicate.

The document indicates the full composition of the commission, the name of the missing or damaged goods, its quantity, cost, causes of losses, defects that have arisen and the possibility of further use of goods and materials. The last point may imply several options:

sale of goods at actual cost;
sale of commodity or material assets at a reduced price;
complete destruction of the goods;
removal of goods and materials to a landfill;
transfer to livestock feed and so on.

Who fills out the TORG-15 form

The report on damage and scrap is filled out by members of the commission appointed by order of the head. After drawing up and verifying the document with signatures, the commission transfers the document to the manager for verification and approval, after which copies are distributed among interested officials and departments of the organization in which damage, damage or scrap of valuables was detected.

Who signs the completed act?

In conclusion, the TORG-15 act is signed by all members of the commission, including the employee responsible for storing inventory items. After reading the document, the head of the company signs his visa and decides on subsequent actions in relation to the product (write off or discount) and determines which employee is to blame for what happened.

As a rule, the loss of consumer properties of a product occurs due to mismanagement of employees, so damages are recovered from those responsible. Read also the article: → "". There are exceptional cases when specific culprits cannot be identified. Then the write-off of the cost of inventory items is carried out at the expense of the company and is taken into account as non-operating expenses.

At the end of the document, the amount of damage caused to the organization is indicated in words. If a decision is made to capitalize scrap, or inventory items are subject to liquidation, a corresponding entry is made. After all procedures, the act must be signed by the chief accountant.

Together with what documents is the TORG-15 act drawn up?

When filling out a report on damage, scrap, or fighting, the following documents may be required:

Order on the appointment of the composition of the commission - approved by the head and determines the members of the commission and their tasks (establish the degree of damage, write off unusable valuables and draw up the necessary documentation);
Act on write-off of goods TORG-16 - allows you to formalize the procedure for deregistration, can be drawn up together with the TORG-15 form or instead of it;
An invoice on the basis of which the disposal of recycled goods and materials will be carried out. Read also the article: → "".

Registration of the TORG-15 act

The unified form is filled out in triplicate:

one is handed over to the accounting department to the responsible accountant, on its basis the inventory items are written off from the MOL;
the second is stored in the structural unit where it was compiled (for example, in a warehouse, store, sales area);
the third is given to the person responsible for these values. In this case, the product being written off is removed from the account of this person.

The TORG-15 header indicates the company, its legal address, and the name of the structural unit where the damaged goods were discovered.

Additionally, the supplier of the product in question, its address, and bank account details are specified. The number of the act, the date of its preparation, the signature of the head of the company and the date of approval of the document must be indicated. The tabular part consists of the following details:

name of the product, its characteristics and code;
unit of measurement (name and OKEI code);
product article;
grade or category of goods and materials;
quantity of goods;
discounted price in rubles;
information about the markdown of goods;
discount percentage;
additional characteristics (cause of defect).

Below the table the cause of the defect is repeated and the culprit of the incident is indicated. Filling out the main details of the damage report is presented in the table:

Props name	Explanations for filling
Name of goods and materials	It is advisable to indicate the name of inventory items in detail, with an article number. This is necessary to identify inventory items and clarify the type of product. Since the taxation procedure directly depends on the type of values and grounds for write-off.
Reason for markdown or write-off	When checking, tax authorities pay close attention to precisely the reason for writing off inventory items. Since this point is important when tax or legal disputes arise regarding compensation for losses in the presence of guilty parties. Trading companies should pay special attention to this detail. Based on clause 4 of Art. 5 of the Law “On the Protection of Consumer Rights”, the manufacturer must indicate expiration dates for food products, perfumes, medicines, household chemicals and other goods. After the expiration date, these types of valuables are considered unsuitable for their intended use and are subject to deregistration. A complete list of such goods is contained in the list prepared and approved by the government decree of the Russian Federation.
Product defects	In TORG-15, it is advisable to fully describe the identified defects of the product; their detailed description will serve as a powerful argument for confirming the fact of scrap or damage to goods and materials and for clarifying the fact whether the product has partially or completely lost its consumer properties. The last point is important for deciding the subsequent “fate” of the product: sell it at reduced prices or dispose of it.
Quantity, price before and after the markdown procedure	These indicators in accounting serve as the basis for making the necessary changes. If companies often encounter markdowns of inventory items, then it is more rational to develop and approve a special provision on the procedure for marking down goods. Since during an audit, tax authorities are often interested in the issues of the amount of markdown and the procedure for establishing it. If there is such a provision, it will reduce the risks of additional income tax charges.
Details of the person responsible for the damage	Completing this section is especially important if the reason for writing off inventory items was theft, violation of the rules for transporting goods, their acceptance or storage, or defects due to the fault of the supplier. If a product is written off due to the expiration date, then this detail is not filled in.
Details of persons included in the commission	To carry out the procedure for writing off valuables, a commission is formed, which includes, among other things, MOL, representatives of management and accounting. This commission determines the reasons for the impossibility of further use of assets, is responsible for filling out the TORG-15 act and establishes the possibility of subsequent use of damaged goods and materials at a lower price or its liquidation.
Document on write-off and disposal	If it is impossible to subsequently sell the goods (even at a lower price), the object is deregistered, using the TORG-16 act or another document, invoice, drawn up in any form as a basis.

Errors in filling out TORG-15

The legislation does not require the mandatory completion of the TORG-15 standard form when identifying grounds for markdown or deregistration of goods. If desired, the company can use the unified form of the TORG-16 write-off act or draw up a document in its own form.

If the standard form TORG-15 is taken as a basis, then it must be filled out correctly. Many corrections in the act are not allowed, as this will reduce the readability of the document. If there are a lot of errors, it is better not to correct them, but to fill out a new act.

The act must contain reliable information. This document is the primary one for the accountant to write off or reduce the value of goods; entries will be made based on the TORG-15 form, and therefore all amounts must be calculated correctly.

If a markdown is carried out, then you need to correctly calculate its percentage, that is, arithmetic errors in the act are not allowed.

Members of the commission drawing up the act must sign the completed document. With their signatures, each member confirms the correctness of completion. The accountant should also carefully check the specified quantitative and cost indicators and carry out the calculations correctly.

Errors in the TORG-15 act are unacceptable - the Federal Tax Service will not accept expenses as taxable profit unless there is correct documentary evidence.

If the expenses are attributed to the guilty employees of the organization, then it is possible to demand compensation from them for damages only if the act is filled out correctly.

The act of writing off goods in the TORG-16 form is useful in cases where goods in the organization’s warehouse have become unusable and need to be written off. This document confirms the legality of the actions of the storekeeper or other financially responsible person.

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The document will be especially useful for food organizations, pharmacies and other companies that deal with perishable goods.

If the amounts for which goods are written off are insignificant, and the process of deregistering goods is carried out regularly, then the manager can issue an order of the appropriate content, implying regular write-offs. But still, a reference to the order will be required for the act of writing off goods in the TORG-16 form.

It is worth noting that the procedure for writing off inventory items (inventory) is carried out only in the presence of a commission, the members of which are responsible and sign on the paper that the write-off was carried out according to all the rules. They also check whether the numbers in the document correspond to the actual quantity of goods being written off.

Elements of the act

The paper must be on at least two sheets. Each sheet contains a table. In the presented samples, the first table contains 13 rows, the second – 12. If necessary, the number of rows can be increased. Then the entire document will occupy more sheets. However, even in this case, it will be considered a unified form and is unlikely to provoke questions during inspections.

For your information! Since 2013, legislation has significantly relaxed the requirements for document flow in organizations. The TORG-16 form is no longer the only correct one for writing off unusable goods. You can document the fact of write-off on any form. The main thing is that it contains all the necessary details and the form is accepted by order of the manager and is present in the company’s accounting policies.

Most managers, storekeepers and accounting workers tend to use this particular form of document, since the data will be placed in it conveniently and compactly. In addition, it does not raise any questions when conducting re-registration by controlling organizations.

First page of the act

The act of write-off of goods in the TORG-16 form begins with a reference to Goskomstat Resolution No. 132 of December 25, 1998 in the right-left corner of the page. It was this resolution that established this form as a unified form for writing off goods. It has been used for a long time, and it still remains relevant.

After the link to the legislative framework there is a miniature table with codes. The OKPO code is already indicated, it remains unchanged when using this form - 0330216. It is already printed. In addition, it must contain the code according to OKPO, the type of activity according to OKDP and the coding of the type of operation. To the left of the code table there is space to indicate the full name of the organization and if there is a structural unit. The latter can be a warehouse, workshop, storeroom, etc.

Important point– the basis for drawing up the act. One column is allocated for it at the top of the document. In addition to the name of the document, it must contain its number and date of signing.

Since during the write-off of goods the risk of fraud on the part of employees increases, on each write-off act there is a separate space for the approval of the manager. The completed act must bear the signature of the manager with a transcript, position and date of issue. The act is assigned a number. It and the date of signing are placed immediately after the title of the document.

First table

After the header in the attached form there is a fairly simple table. It contains columns that should contain information about:

Dates of receipt and write-off of the goods described in each line. Indicated for each name separately. It is unacceptable to place different products on the same line.
The number and date of the delivery note. It is the connecting link of the act and is needed for the correct formation of financial statements.
Reasons. They represent signs of deterioration in quality, which led to the impossibility of using the inventory items listed in the table for their intended purpose. There is also a column for indicating the code if the company has adopted the encoding. But usually these fields are left empty.

The reasons for write-off are varied:

Damage. Intentional or unintentional. The appointment of a financially responsible person is precisely necessary for such cases.
Marriage. Factory or identified later during inventory.
Violation of the integrity of the packaging.
Expiration of the implementation period. This is the most common reason for write-offs.

When closing an organization, unsold goods are also subject to write-off.

Filling out the form for the act of writing off goods in the TORG-16 form can only be done in printed form. On the reverse side of the sheet there must be signatures by a commission convened specifically for such a case, and in most cases not all employees of the institution have electronic signatures. Usually they resort to mixed filling: the columns of the tables are formed electronically, the act is printed, and then all financially responsible persons leave their signatures, and the organization’s seal is affixed (if any).

Second page

On the second page there is a table that should provide data on:

Code and full name of the product.
OKEI code and the name of the unit of measurement by which the written-off inventory value is measured. This can be a unit, kg, gram, etc.
Quantity. This column usually contains only one number. If the previous column does not indicate units of measurement, then it is assumed that the number of occupied spaces in the warehouse is indicated here.
Masse. The total weight of all goods written off in a specific line and one piece (if possible) is indicated.
Price and value.
Other data that is fundamentally important when writing off. This column is called “Note”.

After the second table, the total write-off amount is indicated separately in words. Directly below it are signed by the chairman and all members of the commission who were present during the write-off and guarantee that the procedure was carried out correctly. After them, the financially responsible person signs. All “autographs” must have a transcript. The positions of the persons who placed them are written next to them.

The act of writing off goods in the TORG-16 form is completed by the decision of the manager as to what this write-off should be attributed to. This may be a write-off as expenses or the appointment of a financially responsible person responsible for the shortage. If the latter, then the employee will be required to compensate for the damage caused.