When carrying out construction work, a large amount of building materials is required. The cost of construction greatly depends on the volume of materials used and their price. When constructing even small objects, competent accounting is important, on which the tax base of enterprises depends. The write-off of materials also plays an important role - accounting for those released into production, transferred for use for someone else's needs, sold or liquidated as a result of disasters and other emergencies. At the same time, the write-off of materials in construction has specific differences, since the accounting of such inventory items (TMV) begins already when drawing up design and estimate documentation, which sets out the norms and (or) standards for their consumption.

Control over the write-off of materials at the enterprise

Calculation of the amount of materials that must be used in the construction of any facility is carried out on the basis of the relevant SNiP by the production and technical department (PTO).

By order of the head of the enterprise, a list of employees responsible for writing off inventory items is approved. Typically, the heads of production sites responsible for checking the data contained in the reports - a technical equipment engineer and an accountant - are appointed responsible for filling out the primary documentation for write-offs. In addition, the same order should establish the responsibility of managers - the chief engineer and the head of the production and technical department - for approving the processed documentation.

In addition to the usual checks, accounting also performs the following functions:

• to prevent the write-off of materials in excess of the norm, as well as the unreasonable write-off of inventory items as losses;
• to prevent the write-off of materials of higher quality than those actually used.

Methods for assessing materials when they are written off

An important issue in writing off materials is assessing their value. In accordance with the requirements of the Accounting Law, materials must be accounted for at their actual cost. Actual cost is the sum of costs incurred when delivering material to the enterprise, and includes:

• purchase price;
• costs associated with transportation, storage and delivery of material from the seller to the warehouse of the purchasing company;
• payment for consulting and other similar services;
• customs duty;
• payment for intermediary services.

When writing off materials put into production or upon their other disposal, the actual cost is assessed separately for each type of material (or group of materials) throughout the reporting year using one of the proposed methods:

• Estimating the cost of each unit of disposed materials. Thus, particularly valuable inventory items or non-replaceable materials are evaluated.
• Estimation of average cost. It is determined by dividing the entire cost of a group of materials being written off by the number of units.
• FIFO (First In, First Out) method. The essence of the method is that those materials that were first put on the same account are removed from the register first.
• The LIFO method is the reverse of the FIFO method, where the materials that were most recently registered are written off first.

Documentary support for writing off materials

Document flow for the write-off of construction materials primarily depends on the contractual discipline of the supplier of these materials, the availability of calculated standards for the consumption of inventory and materials for all types of construction and installation work performed and optimal labor productivity at the sites.

The construction of a document in an organization should pursue the following goals:

• reliability of data on purchased and consumed materials;
• exercising control over the preservation of warehouse materials;
• monitoring compliance with material consumption standards for construction and installation work.
• qualitative analysis of the effective use of materials.

The write-off of construction materials for production needs is carried out on the basis of the following documents:

• norms for the consumption of materials for a specific production, which are approved by the head of the organization;
• estimates for construction projects;
• journals for recording work performance (according to form No. KS-6a)
• report on the actual consumption of materials compared to the standard (performed monthly).

Compiling monthly reports on the write-off of materials is best done using standard form No. M-29 in conjunction with the Instructions, which production site managers use to compile a monthly report on the consumption of materials in comparison with the costs determined by established production standards. The only caveat: the M-29 form needs to be modified for a specific construction enterprise.

Form No. M-29 must be drawn up for each individual construction project throughout the year, and it must consist of two sections:

• “Standard requirements for materials and volumes of work performed” (filled out by responsible employees of the technical department);
• “Comparison of the actual consumption of basic materials with the consumption determined according to production standards” (filled out by site managers or foremen in accordance with the data in the work log).

The optimal procedure for writing off materials in construction is determined as follows:

1. Issuance to the financially responsible person - the work manager (head of the production site) of a material report with the balances of goods and materials in his personal warehouse (quantity of materials and their cost) - monthly at the beginning of the reporting month.
2. Drawing up the M-29 report by the financially responsible person at the end of the reporting period or maintaining it during this period with the release of the remaining quantity of materials.
3. Submitting the report to the production and technical department for verification (within the time limits established by order of the head of the organization).
4. Check by a specialist and approval by the head of the technical department of the M-29 report and the attached material report, transfer for approval to the chief engineer.
5. Transfer of a package of documents (reports, expenditure and receipt documents) after approval by the chief engineer to the accounting department.
6. Determination of the cost of receipt of materials, their consumption and balance (according to the documents provided).
7. Entering reporting data into the summary statement of the movement of inventory items throughout the enterprise and performing write-offs.

Consequences of overexpenditure

When checking the M-29 report by the technical department, inconsistencies may be identified. In this case, the head of the production site must write an explanatory note indicating the reasons for the excess write-off. The explanatory note must correspond to the form attached to the M-29 report. In addition, an act of write-off of materials in construction, drawn up by the commission, must be drawn up.

If the overconsumption of materials occurred due to theft or damage, then the management of the enterprise, in order to carry out the legal write-off of materials, must contact the competent authorities to obtain the appropriate certificates. If the overconsumption of materials is recognized as justified and confirmed by calculations, then the manager may allow the cost of excessively used materials to be written off. If savings were made during the reporting period, the head of the production site must also draw up an explanatory note.

Since all write-offs of materials are provided for in the estimate documentation, which is not subject to changes during construction, the entire cost overrun falls on the shoulders of the developer, since it cannot increase the cost of the entire construction. And then the procedure for writing off materials in construction implies that the head of the company is obliged to take all measures to find the perpetrators and recover losses from them. Well, in the case when, for example, materials are stolen by unidentified persons or due to a fire, then the accounting department writes off inventory items, classifying expenses as non-operating.

In any production one cannot do without writing off material assets. The reasons may be different, but there must always be a documented basis for the process.

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How is an act drawn up when writing off materials? Production processes are invariably accompanied by user consumption of raw materials and material assets.

Consumed materials must be shown in accounting. That is, the expense must be documented to confirm the write-off. How to properly prepare an act when writing off materials?

General aspects

It is not only raw materials used for production that are subject to write-off. Any materials and valuables consumed by the business entity are written off.

In addition to the fact that confirmation of write-off is important for the reliability of accounting, documentation also plays a huge role for taxation. When and what to write off and how to formalize it?

The standard process of writing off materials is carried out once a month. In this case, only those values ​​that are officially accepted for accounting can be written off.

The procedure is accompanied by the creation. The amount of materials consumed is determined taking into account the volume indicated in the receipt documentation as an initial indicator.

Any consumption of material is confirmed by consumable documents. These data are indicated in the act with reference to supporting documents.

It is also important to take into account natural losses when writing off materials. For example, individual materials may decrease in volume at or .

If normal losses are ignored, over time they can accumulate and become significant, leading to shortages.

In addition to writing off materials, in the process of monthly summing up, there are situations of spending material assets that are not related to current production.

Such operations also require the execution of a materials write-off act. But it is not enough to indicate the type of material and the reason for the consumption; you need to correctly draw up documentary evidence.

What it is

From the very name of the document - the act of writing off materials - it follows that it certifies the consumption of material assets.

That is, the funds spent are no longer used in production and should not be shown in accounting. The justification for deregistration is the act of write-off.

Material assets mean funds acquired at the expense of the organization. They can be used to create products, to meet the needs of the enterprise, and to carry out work activities.

During use, materials are consumed, become unusable and must be written off.

The write-off act must contain data identifying the materials themselves, the write-off commission, the reason for the write-off, the quantity and cost of the items being written off.

There must also be mandatory details linking the document to a specific organization, date of preparation, etc. Based on the completed act, the accountant will prepare a certificate allowing the materials to be deregistered.

The legislation does not provide for an approved form of this act. But this does not mean that the document can be ignored or drawn up without complying with certain standards.

For this, it can be used, on the basis of which values ​​are moved and then issued to the financially responsible person, who initiates the write-off process.

The employee responsible for the safety of materials submits to management the need to write off materials.

The manager issues an order, after which a commission is created and the write-off process is carried out, which is documented in an act.

Purpose of the document

The main purpose of the act of writing off materials is to justify the deregistration of material assets. The act acts as a supporting document confirming the consumption of materials.

In the absence of an act, the write-off of valuables turns out to be completely unjustified, and the consumed materials continue to be recorded.

That is, this document is necessary to ensure the reliability of accounting. Also, using the act of writing off inventory items, you can reduce the tax base.

When calculating this, all assets of the enterprise are taken into account, including materials. Expenses of valuables are recognized only if there is proper documentation.

Otherwise, the consumed materials, despite their absence, are included in the tax base. It is more convenient to display data regarding materials using a table.

The finished act is signed by all members of the commission. The document is approved by the head of the enterprise. You can simplify the cheating process if the commission consists of one person.

This is possible when the responsibilities for storing and using materials are assigned to one person and he also carries out an inventory of consumables.

Often the decision on the advisability of a write-off is made by an accountant, who at the same time represents the write-off commission in one person. The accountant also selects the form of the act that is most suitable for the situation.

Current standards

The absence of a ratified form of the act of writing off materials leaves accountants with a difficult choice - to draw up such a document or not.

It is clear that an act is needed. First of all, it will ensure the validity and reliability of accounting for the organization itself. In addition, tax authorities' claims regarding documentary evidence of material expenses are prevented.

For any consumption of inventory items, acts of write-off of material assets are created. Their sample may differ depending on the reason for cheating.

The form of the act for writing off materials is developed by the organization independently. The developed document is approved in. If necessary, the document can be supplemented depending on the circumstances.

But when drawing up a document, it is advisable to be guided by the requirements for primary accounting documentation. This is important because the write-off act acts as a supporting document in accounting.

Sample of drawing up a form of an act for write-off of materials

Despite the lack of a standard form for the act of writing off materials, when creating a document you need to adhere to certain standards used in the domestic sphere of office work.

Most of them relate to the design of the form and the specifics of indicating data in it:

date	The date written down in the write-off act is the date the document was drawn up. If the write-off process continues for several days, for example, an inventory of property is being carried out, then the time period of the entire process must be indicated in the act
Document title	It can have two forms - “Writ-off act...” or “Writ-off act...”, any of the options is correct
Text part	Begins by indicating the basis for creation. Since in most cases this is an order from the manager, this is how it is written “Based on the order...”. The exact details of the administrative document must be indicated
Manager's approval stamp	It is located in the upper right part of the form. If there are several pages, the approval mark is placed only on the first page

What is the reason given?

For what reasons can materials be written off? The main ones include the following:

• use in production of products;
• use to meet the needs of the enterprise;
• damage, theft, shortage;
• loss of properties;
• expiration of the retention period;
• obsolescence;
• physical deterioration.

The stated reason is not strictly regulated. That is, the organization can indicate any reason. The main thing is that the reason be justified, including documented.

Write-off to production confirms the availability of finished products. Write-off due to physical wear and tear confirms the defective document.

The shortage is confirmed by an inventory act, etc. That is, the reason for write-off in the act indicates the impossibility of further use of the materials and the need to deregister them.

Formation order

To generate an act, a form for an act for write-off of materials is used, a sample of which is developed by the organization based on its own needs. The act is formed on the basis of a form convenient for a particular organization.

But certain points must be present in any case:

Schematically, the act of writing off materials may look like a document consisting of two parts:

After the act is drawn up, the current date is placed on its last page and the document is signed by all members of the commission. The act is then sent for approval by the manager.

The completed approved write-off act is sent to the accounting department, where, on its basis, the write-off of materials is reflected in the organization’s accounting.

Some nuances include the following:

Fallen into disrepair

Materials may become unusable due to improper storage, expiration and similar reasons. What should be done before issuing a write-off report for materials deemed unusable?

First of all, an audit is carried out, during which high-quality and damaged units are counted.

Based on the results of the inventory, a statement is compiled, which, among others, reflects materials to be written off.

The statement is sent to the accounting department to clarify the total amount of all inventory items and separately for those that have become unusable.

The spoiled materials are then isolated and sealed. At this stage, the main goal is to determine the cost of the organization’s losses.

The cost of written-off materials is determined from the primary documentation - the total amount is divided by the number of units.

To draw up a write-off act, you need a report from the financially responsible person on the movement of materials from the warehouse, a report on the issue/reception of materials in a certain period, and on the write-off of inventory items.

The act is drawn up by interested parties - manager, accountant, responsible person, involved specialists.

In the document form, in addition to basic data regarding materials and reasons for write-off, the balance sheet accounts for which postings will be made are indicated. The completed act is signed by all members of the commission and then approved by the head.

If for production

Preparation of an act for writing off materials for production is provided when an enterprise writes off material assets to departments. In this situation, the basis for write-off is not reflected.

The transfer of materials is formalized in the form of an internal transfer. The consumption of materials is justified by the act of consumption.

This document is prepared by the department that received and consumed the material. There is no unified form of the expense report, so it is developed independently, taking into account the requirements.

The act shows:

• name of the material;
• number of units;
• cost of one unit and the total amount;
• name of the order, for which the material was used;
• total quantity in accordance with consumption standards indicating the amount;
• volume in excess of the norm, amount and basis for overexpenditure;
• volume of work performed or number of products manufactured.

For current repairs

To confirm the validity of writing off materials for current repairs, the premises to be repaired are drawn up, indicating the indications.

The list of upcoming works is approved by the manager. Based on the list, it is prepared; it displays the required amount of materials.

Cost indicators are conditional. The main thing is to prevent excess consumption of materials or justify it.

Based on the estimate, an act of writing off materials for current repairs is drawn up. The act displays the actual materials consumed, indicating their cost and acquisition costs.

Filling example

The form of the act for writing off materials is arbitrary. But the document should be drawn up in such a way that no additional questions arise regarding the reasons and grounds for the write-off.

In addition, it is important to correctly identify the materials themselves in order to avoid erroneously writing off the wrong values.

When drawing up such an act for the first time, it is advisable to familiarize yourself with an example of filling out a materials write-off act, and draw up the necessary document in its likeness.

Writing off materials in accounting is a strictly regulated and specific process. We will talk about the legal requirements for writing off materials and the nuances of this procedure in various companies in our article.

Methods for writing off production materials in accounting

Clause 16 of PBU “Accounting for inventories” 5/01 (approved by order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n) allows 3 options for writing off inventories:

• at cost per unit of inventory (CU);
• average cost (AC);
• FIFO method.

The write-off method chosen by the company must be fixed in the accounting policy and applied consistently from period to period. During the year, you can change the method used only in one case: if this method is abolished by law.

For information on how to properly organize inventory accounting, read the material “PBU 5/01 - accounting for inventories.”

The choice of a method for writing off inventories is an important organizational and accounting point, since the cost of inventories forms the cost of finished products and ultimately affects the amount of profit calculated according to accounting standards.

Each method has its own characteristics:

• FIFO allows you to take into account in the cost of products sold (works, services) the cost of the earliest purchases of material resources;
• SEZ makes it possible to write off materials at the purchase price;
• SRS is convenient when there is a wide variety of MPZ assortment.

Is it possible to use the accounting procedure for writing off inventories using the SRS method for tax purposes, see the article “In tax accounting, the valuation of purchased goods at average cost can be carried out according to accounting rules.”

Companies that use automated accounting systems use their chosen accounting method to create algorithms that automate the process of writing off materials.

The above write-off methods are deciphered in another important document - Methodological guidelines for accounting for inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

For information on the regulations on management accounting, see the article “Drawing up a regulation on management accounting (example)”.

These instructions detail the actions of accounting service specialists along the entire chain - from receipt of inventories at the warehouse to their write-off. Each stage of this procedure requires the accountant to be attentive and responsible, since an error at any of them can affect the final performance of the company.

IMPORTANT! Since 2016, micro-enterprises and small companies (using simplified methods of accounting and reporting), whose inventories are not significant, have the opportunity to write off inventories at a time in full, and not gradually as they are used (clause 13.2 of PBU 5/01 as amended by the order Ministry of Finance of Russia dated May 16, 2016 No. 64n).

For any question that arises in the course of keeping records of material assets, you can consult on our forum. For example, you can find out how inventories are accounted for in the KS Estimate program.

Industry nuances of material write-off

The methods for writing off inventories described in the previous section are the same for all companies, regardless of their industry. However, industry specifics still influence the order of write-off of materials.

Let's look at the industry-specific nuances of writing off inventories using the example of industries such as construction and agriculture.

Construction

A specific nuance of this industry is the variety of materials written off and the primary documents drawn up.

To document the write-off of materials in construction, a whole set of documents is required:

• monthly reports on the consumption of materials and materials in construction (in comparison with standard consumption);
• estimates (local and site) indicating the estimated consumption of materials by type of work;
• material reports of materially responsible persons (foremen, foremen or site managers);
• production standards for the consumption of basic building materials approved by the head of the construction company;
• logs of work performed for each construction project.

In addition, construction specifics include the need for a monthly assessment of spent open storage materials: crushed stone, sand, gravel and other bulk materials. Their consumption during the month is not documented, and to determine the actual consumption, the remaining materials must be inventoried. Based on the results of such an inventory, inventories are written off.

Agriculture

To write off materials by an agricultural enterprise, specific primary documents are also required (along with universally applicable requirements, such as invoices and limit cards).

Among them, for example, are:

• act of consumption of seeds and planting material (drawn up by agronomists or other specialists after sowing or planting crops);
• feed record sheet (maintained to record the daily distribution of feed on the farm in accordance with the animal feeding plan and the approved diet);
• act for the disposal of animals and poultry (issued in case of death, forced slaughter or slaughter of animals).

However, simply filling out an act or statement is not enough. A professional justification for this or that event is necessary. For example, in the event of the death of animals, writing off their value will be justified if the act objectively and comprehensively discloses the reasons for the disposal of animals and indicates the diagnosis. Moreover, if an animal died due to the fault of an employee of an agricultural enterprise, its value is reflected in accounting in the form of the debt of this employee (with an additional valuation to the market price) and is recovered from him in the prescribed manner.

For details about the features of writing off inventories, see the article.

At what cost estimate are depreciated inventories written off?

In the normal course of business, it is not uncommon for a company to write off materials that have become unusable. This process has its own accounting nuances depending on:

• from the standards for writing off inventories (within or above the standards);
• availability of proof of guilt of company employees or other persons in damage to materials.

The cost of spoiled (deteriorated) materials is written off within the limits of natural loss norms to production cost accounts, and in excess of the norms - at the expense of the guilty parties or for other expenses.

With regard to the write-off of low-value and wear-and-tear items, the following should be noted: the accountant has the right to write off inventories in the cost assessment at the time of transfer to operation or take them into account evenly in expenses (if their service life exceeds 12 months). The chosen method is reflected in the accounting policy.

IMPORTANT! The cost criterion of 100,000 rubles, established since 2016 in tax accounting to distinguish between fixed assets and low-value assets, does not apply in accounting, therefore, property worth no more than 40,000 rubles is still considered to be low-valued accounting property.

A similar write-off procedure applies to such a group of inventories as inventory and household supplies, the composition of which is not specified by law. This type of property usually includes:

• office furniture;
• kitchen appliances (microwave ovens, refrigerators, coffee machines, etc.);
• electronic equipment (video cameras, video recorders, etc.);
• other property (fire extinguishing equipment, equipment for cleaning areas, etc.).

Inventory write-off is carried out using the method specified in the accounting policy with the necessary documentation (by filling out the requirement - an invoice or a write-off report containing all the necessary details).

How to draw up an order to write off inventories - form and sample

The write-off procedure consists of several stages, among which a significant place is occupied by the manager’s order to appoint a commission tasked with carrying out the necessary activities.

If necessary, the document can contain the commission’s work regulations. However, usually the operating procedure of such a formation is established at the beginning of the company’s work, so as not to schedule it every time.

When choosing exactly this option, the next order remains to reflect: the name of the company, the serial number and date of the order, the purpose of forming the commission, its personal composition and, finally, the signature of the director.

You can view a sample order for write-off of inventories on our website.

What postings for write-off of materials look like for various reasons

Write-off of materials implies a set of documented transactions, as a result of which the main account for inventory accounting is credited - account 10 “Materials”. In this case, “cost” accounts are debited (20 “Main production”, 23 “Auxiliary production”, 25 “General production costs”, 26 “General business expenses”, etc.), as well as accounts for accounting for other expenses (91 “Other income and expenses ") and financial results (99 "Profits and losses").

The main entries for the write-off of materials are shown in the table.

Account debit	Account credit	Description
		Write-off of the cost of materials to main production
		Accounting for the consumption of materials released for the needs of auxiliary production (general production or general economic needs)
		Write-off of the book value of materials when they are damaged, stolen, obsolete or expired
		Write-off of materials lost due to natural disasters
		Disposal of materials when they are transferred free of charge

Act on write-off of inventories - sample form F-0504230 (OKUD)

Organizations must write off inventories using a write-off act. For this document, a special form 0504230 of the act on write-off of inventories is provided, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n, which allows you to register write-offs using all existing methods.

In the header of the act, its number in order, the date of preparation, the composition of the commission that carried out the write-off procedure and the order by which this composition was approved are indicated.

In the tabular form that follows, data on the consumption of inventories is recorded: names, codes, consumption rates, actual consumption, reasons that led to the write-off, Dt and Kt for accounting entries. At the bottom of the table the total results are summed up, followed by the conclusion of the commission and the signatures of all its members indicated in the header of the act.

You can download the form for the act on write-off of inventories OKUD 0504230 on our website:

You can also download a completed sample act on write-off of inventories.

Results

Write-off of materials in accounting is permissible using 3 methods: at average cost, FIFO method and at cost per unit of inventory.

The basis for writing off inventories is a primary document or a set of primary accounting documentation, drawn up taking into account industry specifics.

In internal company accounting, materials usually mean material assets that act as means for the production of finished products or maintenance of a technological process. It is important that these values ​​must be acquired by the organization itself. To account for materials, accounts 10 (reflection of the actual cost of purchased and prepared materials at accounting prices), 15 (summarization of information on material assets in circulation) and 16 (reflection of information about deviations in the cost of materials), as well as subaccounts to them, are used. If defects in materials are detected, they are damaged, or if they are deemed unsuitable for further use, the organization must write off the materials. The results of this procedure are recorded in the act of writing off materials, on the basis of which an accounting certificate is drawn up.

What needs to be done before drawing up a materials write-off act

It is reasonable to assume that a document with a name such as an act of writing off materials confirms the direct consumption of material assets, due to which the materials used become unused in the further production process. There is no unified form for a write-off act approved by law, but this does not mean that such a document need not be drawn up at all: as a rule, tax authorities are very sensitive to everything related to the expenditure of material assets. In any case, it is highly desirable to draw up an act, but the form of the write-off act must be developed by the initiator. The easiest way for this purpose is to use a ready-made template, for example, and adapt it to a specific procedure, taking into account the actual state of affairs in the organization.

Before directly drawing up the act of writing off materials, it is necessary to fill out a demand invoice. It should reflect the movement of material assets subject to write-off to the warehouse for their subsequent transfer to the financially responsible person.

After the materials, according to the documentation, are in the warehouse, they must be released from the warehouse. The result of this procedure is the assignment of these material assets to the financially responsible person.

How to draw up a materials write-off act

The write-off act is usually drawn up in a single copy. The document must include the following information:

• the date of drawing up the act and the place of drawing up this document,
• a complete list of persons participating in the write-off procedure - members of the assembled commission ─ indicating their positions and surnames in alphabetical order (the full name of the chairman must be highlighted),
• list of materials to be written off,
• amount of materials to be written off,
• an amount equal to the actual cost of written-off materials,
• reason for write-off (for example, damage),
• total write-off amount (in words).

Data on materials (indication of their quantity, their cost and reason for write-off) is most easily presented in tabular form. This is allowed by the rules. But speech patterns like “we, the undersigned” or “have drawn up this act in that” are best avoided: in modern office work they are considered archaisms. After the materials write-off act is completed, it must be signed. All members of the commission sign, and the head of the organization approves the final copy.

It should be borne in mind that this procedure can be significantly simplified and, as a result, accelerated if the write-off commission consists of one person. To do this, it is necessary that all responsibilities for storage, use of material assets and actual membership in the commission formally belong to one person. As a rule, the decision on the advisability of such a simplification of the write-off process, as well as the development of a form that is optimal for a particular organization, lies with the accountant. He also usually selects a sample material write-off act that best meets the requirements.

Several nuances of the procedure for drawing up an act

Despite the fact that there is no generally accepted format for the write-off act, when drawing it up, it is highly advisable to adhere to a number of standards used in domestic office work. Most of them concern the design of the form and the rules for indicating data.

Thus, as the date appearing in the write-off act, it is necessary to indicate the date of its preparation. If this event was preceded by lengthy procedures, for example, inventory, then it is advisable to briefly indicate this fact in a document indicating the time period.

The title of the write-off act can be made in one of two generally accepted forms. The first is using the prepositional case (“Act of writing off materials”), the second is using the genitive (“Act of writing off materials”).

The text of the write-off act must begin with an indication of the basis for its preparation. Most often, such a basis is an order from the director of the organization. In this case, the order number must be written on the form.

The approval stamp of the form by the head of the organization is placed in the upper right corner of the form. If the document has several pages, then it is placed only on the first page.

What needs to be done after drawing up the write-off act

When recognizing materials as written off, that is, after drawing up an act of writing off materials, the organization’s accountant must make the following entries:

1. D94 K10. This entry reflects the book value of the written-off materials. Information for posting is taken from the materials write-off act.

2. D20 K94. This posting reflects the cost of shortage (damage) of materials within the limits of natural loss. Information for it is taken from the write-off act, as well as from the accounting certificate. If the amount of written-off materials exceeds the limit of natural loss, and therefore compensation for the shortage is assigned to the culprit, then instead of account 20 it is necessary to use subaccount 2 of account 73.

In some cases, the accountant will have to use other entries. So, if the reason for writing off materials was their destruction as a result of a natural disaster, then posting D99 K10 is made. Information for it is again taken from the write-off act and the accounting certificate. Then, using posting D99 K68 (VAT subaccount), you need to restore the previously paid value added tax. If material assets are written off in accordance with a gratuitous use agreement, then the postings will look like D91/2 K10 and D91/2 K68 (VAT sub-account). Moreover, before such an entry appears in accounting, it is necessary to draw up many documents. In particular, this requires an application for the release of materials to a third party, a corresponding agreement and a consignment note.

Is it possible not to draw up a write-off act?

So, timely and competent preparation of the act of writing off materials can significantly facilitate communication between the company’s management and representatives of the tax authorities, who, as we know, are very jealous of everything related to expenses. However, this procedure may not be quick for members of the commission; moreover, drawing up write-off acts significantly complicates the accounting work of the accounting department. Therefore, if the management of an enterprise considers it necessary to refuse to draw up such an act, then, in principle, it is possible to do without it.

If you refuse to draw up a write-off act, you must use guidelines for accounting for inventories and for creating primary documentation for issuing material assets from the warehouse to small structural divisions of the enterprise. To record the movement, use a limit card in form M-8 or a demand invoice in form M-11, as well as an invoice in form M-15.

In the form of step-by-step instructions. Debiting from account 10 in 1C 8.3 is done using the document “Requirement-invoice”. With its help, you can write off both consumables (for example, office supplies, household chemicals, auto parts and various low-value items - MBP), and transfer materials to production (sand, crushed stone, paint in construction), including through a tolling scheme.

If you are interested in writing off goods in 1C, read about it in.

Requirement-invoice in 1C for decommissioning of materials into operation

In the 1C Accounting interface, the document “ ” is located on the “Production” tab:

First of all, you need to create a new document. Click the "Create" button. A new Request invoice will open:

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It indicates our Organization, Warehouse, as well as materials and their quantities. Be careful - before spending materials, you must reflect their receipt on the 10th account using the document ““.

After the transaction, we see transactions 20.01 - 10.01, typical for writing off inventory items into production:

Here in 1C 8.3 you can print the act.

Watch also our video about accounting for office supplies in 1C Accounting 8.3:

Write-off of customer-supplied materials for production

To do this, on the “Customer Materials” tab, you must indicate the counterparty and what was written off:

At the same time, pay attention to the movements of the document:

Postings for writing off customer-supplied materials into production have the form 003.02 - 003.1. Off-balance sheet accounts are used.