Form OS 4 - how to fill in properly?

Form OS 4 - how to fill in properly?

Filling out forms accounting - it is hard work to be carried out in strict compliance with established regulations adopted rules of procedure and rules. The proper write-off of fixed assets to avoid mistakes in Finance.

Existing types of forms of the accounting system

Keeping financial statements implies the right and competent to fill a large variety of documents, including a separate place is filling out forms accounting for fixed assets of the organization. According to the Decree of the RF State Statistics Committee of 21.01.2003 year, we were put in place new forms of management of the operating system of accounting, which are in the nature of mandatory for use by all legal entities regardless of their form of ownership. The only exceptions are low and credit organizations. Previous forms were abolished.

The advent of new regulations filling led to an increase the number of registration forms. If earlier there were only 8, but now the number of shares you want to be an accountant to account for the enterprise core assets, equal to 14.

The forms that take into account the underlying assets of the enterprise or organization include the following:

  • documents required to complete upon arrival of funds. They have a "marking" and OS-dimensional symbol 1, 1a, 1b and 3;
  • documents, which are filled with the internal displacement of the enterprise core assets. They have an alphanumeric designation OS-2;
  • The following forms are required are used in the procedure of write-offs. Their notation is as follows - OS-4, OS-4a, 4b-OS;
  • the last one - are forms of account of presence and movement. They are designated numeral 6 and include 6a, 6b.

Also, in the conduct of accounting required to complete documents in which traced the movement of equipment intended for mounting. The number of these forms include:

  • form OC-14 and OC-15, which are taken to mean acceptance procedures or transmission equipment;
  • Form OC-16, is used to account for the equipment with the identified defects.
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What is the form of OS-4 and why it is needed

There may be a situation where the equipment or facilities related to the basic assets of the organization, are deteriorating and need to be decommissioned in accordance with the accepted forms to maintain the integrity of the balance sheet. In this case, use the form under number OC-4 and its variants.

Circumstances suggesting cancellation of operating a business or organization is considered to be:

  • making the sale of assets;
  • obsolescence or physical deterioration of the equipment belonging to the basic means preventing further operation;
  • carrying out the elimination of the accident or emergency;
  • assets related to the operating system, have been invested in the charter capital of a company or enterprise;
  • after the inventory procedure found to be missing or damage of the object;
  • OS were donated to or participated in the exchange;
  • during the reconstruction of the modernization or refurbishment of major sredtstv it was produced.

If necessary, write-off of a motor vehicle document drawn up in accordance with the form of OS-4a, the mandatory provision for the accounting department is not only an act of withdrawal, but also a confirmation of the organs of the State Automobile Inspectorate of removing the vehicle from the register.

For other groups of fixed assets used only two varieties of OC-4 and OC-4B. Here, the first embodiment is applied during decommissioning only one object, related to the basic means and the second shape may be used if necessary simultaneous cancellation of several assets.

The act of writing off the OS be filled in duplicate persons of the organization committee, which are specifically authorized to do so. The finished document should be signed by all members of the Commission and approved by the head or director of the organization, or by a person acting under a power of attorney.

The Commission in the preparation of the inspection certificate for the write-off purposes should specify in it a number of important points:

  • reasons for going on disposition of assets;
  • evaluation of technical status after the initial examination;
  • whether to exercise recovery facility;
  • identification of a list of persons who may be guilty of premature wear of the OS;
  • whether there is an opportunity to apply for further operation of the individual components or parts of the object is output from the turnover.
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Drawing up such a document is a valid and legitimate reason for putting the OS object warehousing or for further implementation of the asset, which may remain after retirement. Most often, such cases include the presence of metal or other material assets.

The first copy of the signed document is required to surrender to the accounting department. On the basis of the provision of documents in accounting will be reflected embossed plant and equipment and their subsequent write-offs 01.

The second should be the person designated as responsible for the safety of the objects when they are stored in a warehouse or other temporary accommodation elsewhere.

It should also reflect the results of the data in the write-off of inventory card object.

Download application forms OS 4

filling Features

The very act of writing off is divided into three sections, each of which displays information about certain characteristics of the asset to be written off.

Unit 1 includes information of the object at the time of decommissioning, in particular it contains:

  • replacement cost;
  • the value of the depreciation that accrued since the beginning of operation of the facility;
  • residual value.

The revaluation OS object in the corresponding column should indicate the residual value resulting from revaluation. In cases where the revaluation was not carried out, then it registers the initial cost of the asset when setting it on the balance.

Section 2 includes a brief technical and individual characteristics of the object, for example, available in its composition of precious metals, special adaptations required for normal operation, special accessories. Also in this section provides a conclusion regarding the commission object state and the possibility or impossibility of its subsequent use;

Section 3 shall include costs incurred in connection with the write-off of the OS (dismantling, demolition, removal from the territory) and the transfer of existing after writing off of inventories, which may be suitable for further use or subsequent sale. Information for filling in this section are also taken from the acts drawn up in the form OC-1, OC-OS-1a and 1b.

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Instructions on how to fill

Filling the document recommended in stages:

  • The first thing you need to fill a cover part, which shall indicate the full name of the organization or enterprise, a structural unit, is the location of the object written off;
  • Next, put the date when an asset write-down;
  • The next step is to specify the number and order date, which is the basis for the procedure;
  • The line "reasons for writing off" is required to formulate clear why an object falls under the act of withdrawal from circulation. The reasons could be a failure, physical deterioration, obsolescence or other;
  • Further, should begin to fill in the table. All information about the object must be specified on the date of direct debiting. The basic information can be obtained from the inventory cards. Column 7 should indicate the replacement value of the object, and column 9 is used to describe the residual. It can be defined as the difference between initial cost and depreciation that accrued to the cancellation time;
  • In the second table should be prescribed output characteristics of the asset. In particular, it is necessary to specify the presence or absence of precious metals;
  • After filling both tables drawn up a report, which are the reasons that caused the cancellation of the operating system. After that, each member of the commission shall sign in the drafting of the act;
  • The third table should be filled with the accountant. It is calculated financial result obtained during the cancellation procedure. The total amount also includes the cost of dismantling and the analysis of the object and received by means of its implementation;
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Only after the completion of all the tables form an act approved by the manager or director of the organization.


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