Act on the write-off of materials: sample

Any modern company, to one degree or another, owns various material assets that are on its balance sheet and allow it to produce or sell goods/services. What is included in these values? Not only the building, equipment and transport, but also the materials purchased for the work. These materials can be purchased on the free market or obtained from partners/founders, they are reflected in the balance sheet of the enterprise and are its assets. But their quality may not always be high, or materials may become unusable during storage. In this case, you will have to draw up an act of writing off materials and withdraw them from the asset and accounting documents. How to do it right? You will learn about this in our article.

The act is a document of strict accountability, thanks to which it is possible to reduce the size of the assets of the enterprise and its tax base. You can remove some materials or equipment from the balance only by compiling this document - in other cases, the regulatory authorities will probably have unnecessary questions for you.

Sample act for write-off in electronic form

This paper can be compiled by a responsible person who is responsible for the storage and safety of material assets. First, the person in charge draws up a note addressed to the head of the company, in which he asks to write off some equipment or supplies on such and such a basis. The head of the company initiates a check - whether the equipment / materials are already out of order or do not comply with current regulations. Then, if the fact is confirmed, the manager prepares a write-off order. On the basis of this order, a commission is assembled, which necessarily includes an accounting employee (he may be the only one in the commission). All available assets are described and an act for write-off is being prepared.

Note: the act is filled in in any form, since the legislation does not strictly regulate this process. But it must contain all the necessary data about the written-off values.

The act must state:

1. Full company name.
2. Date of completion of the form.
3. The number of the order according to which the inventory is made.
4. Full name of each member of the commission, their real positions in the company.
5. The name of the item to be written off.
6. Number of units / weight / cost.
7. A detailed description of the reason for the write-off of materials in the write-off act.

Read also: Order for disciplinary action in the form of a reprimand: sample

At the bottom of the act, it is written how much of the total product was written off and for what amount, after which each member of the commission puts his signature. After that, the goods are taken out and disposed of in accordance with generally accepted requirements.

How is the write-off

You need to understand that you can withdraw from the balance only what is written on it (material values ​​are written in account No. 10).

Principles for issuing a write-off act

In the docs, the process would look like this:

How is the whole procedure

First of all, a detailed audit is carried out: all damaged or defective goods are entered into the M-29 statement. Then this statement is transferred to the accounting department, which conducts a detailed accounting of all materials and evaluates them. Then everything that needs to be written off is stored in a separate room and sealed. The next step is to determine the real cost of these items. Usually, the determination of the value is done in several ways:

1. Each item is evaluated. Usually this method is used if it is valuable enough.
2. The assessment is carried out on the basis of the primary document. To do this, the amount spent on the purchase of goods is divided by the number of units written off.

In order to correctly fill out the write-off act form, you will need to receive a report from the financially responsible person and a memorandum on the quantity of such goods in the warehouse.

Write-off of materials in electronic form

Who has the right to issue

Usually, an accounting officer who was appointed to the commission deals with the design of the form. This document does not have a legal form, so it can be filled in in any form. You can download it. Filling out the document is carried out in the presence of the head of the company, storekeeper, chief engineer or other responsible persons. These employees must be present during the filling process, monitor its correctness, and after completion - seal it with their signatures. Then the act enters the accounting department, which removes this property from the company's balance sheet.