All movements of goods and material assets are taken into account by the accounting department on the basis of primary accounting documents. In case of complete disrepair, acts are drawn up, approved by the Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for recording trade operations”:
- Act on damage, damage, scrap of inventory items (TORG-15).
- Act on write-off of goods (TORG-16).
Since January 2013, filling out these forms is optional; however, the tax office may require documentary evidence of a decrease in tax expenses based on the write-off of inventory items or their markdown. Then correctly drawn up papers will be proof of the legality of these expenses.
The act in the form TORG-15 assumes further actions with material assets, such as:
- Sale of goods without changing the price.
- Sale of goods at a reduced price.
- Disposal of goods.
- Complete destruction.
- Disposal to landfill.
Reference. The act in form TORG-16 excludes further use of the goods and is drawn up to remove the goods from the organization’s balance sheet. An act of write-off can be drawn up simultaneously with an act of damage, damage, or scrap of goods.
The specified documents are drawn up in cases of detection of commodity losses:
- Normalized, which appeared as a result of inevitable technological and physical processes (melting, drying, grinding, etc.).
- Non-standardized (damage, destruction, breakdown, incorrect storage technology, losses due to fire, accident, etc.).
Registration of an act of damage, damage, scrap of inventory items
Filled out by whom?
To carry out an inventory and draw up a report on damage, scrap, and damage to goods, the head of the organization issues an order to create a special commission (at least three people), which includes a representative of the administration and a financially responsible person. The document is filled out by one of the commission members in triplicate.
To prepare the document, you can take a unified form according to the TORG-15 form or develop your own template based on it. Practice shows that a unified form is easy to fill out and understandable to representatives of regulatory authorities, so it is better to use the approved TORG-15 form. Let's look at the order of filling it out:
- At the top of the document the full name of the organization is indicated, indicating the legal address, telephone number and structural unit in which the inventory is carried out.
- Below is information about the full name of the supplier, indicating its full details, including bank details (current account, BIC, checkpoint).
- In special columns the document number and the date of its preparation are indicated.
- Document's name: “Act on damage, scrap, destruction of inventory items”.
- A table consisting of fifteen columns is filled in:
Attention! When filling out, you must fully indicate the name of material assets, information about the supplier, the reasons and circumstances that led to damage to the goods.
Are mistakes acceptable?
The document must be drawn up without blots or errors. In case of corrections, it is better to reissue it. Calculations of markdowns or write-offs of goods must be made correctly, otherwise this will be the basis for the tax service to refuse to include expenses in taxable profit.
In case of errors in filling out and calculations, recovery of damages from the guilty party will be impossible.
Who signs?
The document is drawn up in triplicate and signed by all members of the commission and the financially responsible person. At the bottom of the act, under the calculations made, after checking the correctness of filling, the chief accountant signs. The papers are handed over to the manager, who, after making a decision, puts his signature on the front side of the act at the top of the form near the number and date of preparation.
Registration of a write-off act
Filled out by whom?
If it is impossible to further use the goods, a write-off report is drawn up. The head of the enterprise issues an order defining the composition of the commission and its tasks. The act is filled out in printed form by one of the commission members and drawn up in triplicate (for the accounting department, for the structural unit, for the financially responsible person).
You can use the unified form TORG-16:
Important! The document reflects complete information about the product and the reasons for its write-off.
Are mistakes acceptable?
The act is a primary accounting document, therefore corrections and errors in it are unacceptable. It is necessary to redo the document if it is drawn up incorrectly.
Who signs?
The document is signed by all members of the audit commission and the financially responsible person. Below, the manager writes a decision on how the goods will be written off:
- the guilty person indicating the last name, first name, patronymic and position;
- cost;
- profits, etc.
Accounting and tax accounting
Acts on broken/scrap, damage to goods and write-off of goods are the basis for carrying out accounting actions on them.
Example of accounting entries when writing off damaged goods:
- D94 K41 - the cost of goods with an expired shelf life has been written off.
- D73-2 K94 - the cost of damaged goods and materials was written off at the expense of the perpetrators.
- D50(51) K73-2 - the cost of damaged goods and materials was recovered from the guilty parties.
Example of postings in case of markdown of goods:
- D62 K90-1 – shows revenue from the sale of discounted goods.
- D90-2 K41 – the cost of goods is written off.
In accordance with clause 49 of article 264 and clause 20 of article 265 of the Tax Code of the Russian Federation written-off goods can be classified as non-operating expenses, which allows you to reduce the tax base for income tax for other economically justified expenses. With documentary justification, the cost of written-off goods that are not suitable for sale can be taken into account as part of other or non-operating expenses.
Is it necessary to restore VAT when writing off damaged goods? In paragraph 3 of Art. 170 of the Tax Code of the Russian Federation provides a list of situations when it is necessary to restore VAT. It does not indicate the write-off of the goods.
Attention! If all the conditions for the previous deduction have been met, the validity of the write-off of the goods is documented, then VAT restoration is not required.
Accounting for expenses for damaged or expired goods requires proper documentation from identifying such facts to carrying out the necessary accounting operations.
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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.
Accounting statements, accounting → Sample. Act of damage, damage, scrap of goods (material). Form No. 12
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Property damage act– a document that records damage caused to inventory items belonging to the enterprise. In this case, the intentionality or unintentionality of the actions that caused the damage to the property does not play a role - the act is drawn up regardless of these circumstances.
FILES
In what cases is a document most often written?
An act can be created in a variety of situations:
- There are common cases when damage is caused to various types of cargo during transportation, loading and unloading (breaks, dents, cracks, breakages, etc.).
- Damage can be caused by floods inside office premises - to the interior, furniture, equipment and devices.
- It happens that damage to property occurs due to careless or improper handling of it by employees of organizations, etc.
Why is the act needed?
The report refers to the primary documentation of the company, and, being an unconditional written proof of the damage/breakage caused, subsequently becomes the basis for writing off damaged inventory items or sending them for repair.
An employee directly involved in causing damage to company property may be subject to disciplinary action based on this document. It is assigned depending on how seriously the organization’s property was damaged:
- comment,
- rebuke,
- layoffs,
- sometimes we even talk about criminal prosecution.
All the nuances of the event are taken into account here, including the presence of intent. In addition, on the basis of the act, the management of the enterprise has the right to demand compensation for material damage from the culprit.
Who draws up the act
The act can be drawn up by any employee of the organization whose job responsibilities include this function. This could be the head of a structural unit, a lawyer, a secretary, or simply a materially responsible person.
When creating the act, other company employees must be present and act as witnesses to the damage caused. Thus, a special a commission of at least three people, better than employees of different departments.
If the damaged property relates to high-tech equipment or devices, in order to more accurately diagnose the damage, a specialist from an engineering or service department operating within the enterprise or a third-party expert should be involved in drawing up a report.
Drawing up an act: main points
Today there is no standard unified sample act, so the document can be written in any form or according to a template that operates within the company. At the same time, there is a number of certain information that must be included in it:
- Date, number and place of writing, name of organization.
- In the main part you should indicate
- the essence of the damage caused,
- name and quantity of damaged inventory items,
- approximate amount of damage.
If there are several items, it is better to arrange all the data in the form of a table.
- You also need to enter
- information about the culprit: his position, last name, first name and patronymic
- and the reasons why property was damaged (this point is very important for determining the exact degree of guilt and imposing a fair punishment).
If the perpetrators cannot be identified (for example, in cases of damage as a result of force majeure: disasters, floods, etc.), this must be indicated.
- Next in the act you should write conclusions about the consequences of the damage caused to the property: whether this property can be repaired or whether it needs to be written off.
- If there are any additional supporting documents, they must be added to the act, marked as a separate item.
Registration of the act. What to pay attention to
When drawing up an act, as well as when writing it, you can be guided by your own considerations, since the law does not impose any special requirements on this parameter. The act can be written on a simple blank sheet of paper or on the organization’s letterhead. You can enter information by hand (with any ballpoint pen, but not a pencil) or type it on a computer.
Important! The act must contain the signatures of its immediate compiler and the employees present - their autographs will indicate that all the information entered in the document is correct.
It is advisable to obtain the signature of the perpetrator of property damage, but if he refuses to sign the document, you can make a corresponding note directly in the act or draw up a separate one.
It is not necessary to certify the form of the act with a seal - since 2016, the use of stamped products in enterprises and organizations is necessary only in cases where this is enshrined in the internal regulatory documents of the company.
The act is drawn up in duplicate:
- one remains in the company and is sent to the accounting department to write off property or allocate money for repair work,
- the second is transferred to the employee who caused the damage.
If necessary, you can make additional copies of the act.
How to store the act
After drawing up the act and completing all procedures related to its direct participation, the document should be transferred to the archive of the enterprise, where it should be kept for the period established by law or local documentation of the company (but not less than three years), after which it can be destroyed.
Act on damage to property due to flooding of an apartment or office
Flooding of apartments in multi-storey buildings is especially common. Offices can also be subject to this problem, as well as detached residential buildings. Even if there are no careless neighbors above the premises, flooding cannot be ruled out. There can always be a water supply failure, a breakthrough in the water heating system, a roof leak, etc.
One of the important procedural actions necessary for subsequent compensation for damage is drawing up an act of damage to property. It is compiled by representatives of the company servicing the building (its emergency service) called to the site of flooding with the participation of the injured party. This must be done within the first 12 hours after calling the authorized persons. If company representatives do not appear on time, it is permissible to draw up the act without them, inviting uninterested outsiders to the commission. In this case, the management company should be sent a written notice, and the act should indicate that it was informed, but did not participate in drawing up the act due to failure to appear when called.
If the room is flooded due to the fault of a specific person, for example, a neighbor above, he also participates in drawing up the act.
IMPORTANT! If the culprit was not identified, he could not be invited, or he refused, this should be reflected in the text of the act.
This document should reflect the following data:
- date and exact time of establishment of the fact of flooding;
- address of the location of the flooded premises;
- localization of water masses;
- the reason that water entered the apartment or office;
- the culprit of the flood (if identified);
- mention of witnesses (if there were any)
- description of water damage (based on visual inspection).
ATTENTION! When describing the damage, you need to indicate not only the condition of the ceiling, walls, floor, but also damage to furniture, papers and other property located in the room. This can be done in the form of a defect sheet, inventory, etc.
The remaining parts of the document (header, date, signatures of commission members) are drawn up according to the basic principles of office work. The laws do not provide for a strict form for the document.
ACT No. 11
inspection of residential premises located at:
Nizhny Novgorod, st. Vaneeva, 17, apt. 21
dated August 19, 2017
Based on the application (incoming number 134 dated 08/19/2017) from gr. Derevyansky N.Yu. regarding the flooding of the apartment, a commission was formed consisting of:
- Head of Housing Department No. 2 Morshansky A.P.;
- engineer of housing department No. 2 Peresvetova T.A.;
- foreman of housing department No. 2 Nikodimova O.L.
At the time of the inspection, the person responsible for the flooding could not be identified.
The commission conducted an inspection of the residential premises at the specified address.
At the time of the inspection (08/19/2017 at 16:30), the following damage due to flooding was established.
A living room with an area of 26 sq.m. was damaged:
- on a ceiling painted with water-based paint, water stains and stains are located over the entire surface;
- walls covered with non-woven wallpaper have streaks along the entire perimeter and are partially peeling off;
- the floor (laminate) has swelling at the joints;
- The door is wooden, painted, swollen and does not close.
The furniture wall in the room was damaged (swollen along the surface adjacent to the wall) and the Sony KDL-32WE613 TV (out of order).
The flooding occurred on August 19, 2017 at 15:45. The following rectification work was carried out:
- the hot water riser was closed at 16:00;
- hot water supply riser replaced (08/23/2017)
The commission's conclusions: the cause of the flooding is a failure of the hot water supply pipeline (pipe rupture).
Members of the commission:
Head of Housing Department No. 2 /Morshansky/ A.P. Morshansky
Housing department engineer No. 2 /Peresvetova/ T.A. Peresvetova
Master of housing department No. 2 /Nikodimov/ O.L.Nikodimov
I have read the act:
owner of apartment No. 21 /Derevyansky/ N.Yu. Derevyansky
Act on damage to property when performing any work
When unintentional damage to property occurs due to some life situations, for example, work, the resulting damage must be compensated somehow. If we are talking about the property of an enterprise, then damaged items must be written off or repaired. The person responsible for damage may be subject to administrative or financial liability. The basis for these procedures is a regulatory document - an act on damaged property.
At an enterprise, such an act can be drawn up by an authorized financially responsible employee. The commission must include at least 3 employees of the organization.
ATTENTION! If technically complex equipment is damaged, then a competent specialist should be included in the commission or an expert should be invited.
How to draw up an act
There is no unified form of the act, but it provides for some points that are mandatory to establish the fact of damage to property. As with any official document, the act must include:
- name of the organization (or use letterhead);
- act number;
- Date of preparation;
- signatures of the commission members and the person who drew up the act.
The main part of the act, which determines its “specialization,” consists of the following points.
- Description of damage:
- what is the damage caused to the property;
- what material assets were damaged (name, inventory number, quantity);
- the approximate amount of damage.
- Information about the culprit of the damage. If it cannot be clearly established, this should be noted in the report. The person responsible must be indicated:
- his name, position;
- the reasons why the damage was caused or allowed to occur;
- information about witnesses (if any).
- Consequences of harm: it is clarified whether the damaged property can be repaired or whether it needs to be written off.
- Applications. They may be additional sources confirming the harm caused, for example, recordings from surveillance cameras, etc.
BytRemontServis LLC
Yekaterinburg city
08/22/2017
ACT No. 5
About damage to property
In this document, I, the head of the sales department, Anatoly Ivanovich Levanevsky, established that on August 22, 2017, an employee of the administrative and economic department, Antonina Petrovna Revakova, during routine cleaning, unintentionally damaged property belonging to BytRemontServis LLC: LG 34UC79G-B LCD monitor ( pushed off the table onto the floor).
The incident was witnessed by the manager of the sales department, Roman Konstantinovich Sokolenko.
Cause of damage: carelessness when wiping off dust.
The monitor needs repair - replacement of the display matrix, at an estimated cost of 1200 rubles.
Head of Sales Department /Levanevsky/ A.I. Levanevsky
Sales Department Manager /Sokolenko/ R.K. Sokolenko
I have read the act
administrative and economic service employee /Revakova/ A.P. Revakova
Act on damage to property during delivery or transportation of goods
Even if delivery is carried out with all due care, damage to the goods transported cannot be ruled out. Without delving into the reasons and the search for the culprits, it should be noted that the cost of damaged or damaged cargo must be compensated - through insurance, the financial liability of the guilty party, or in another way. The damaged goods themselves must be included in losses when summing up the balance sheet. To do this, you need a documentary basis - an act of damage to property during cargo transportation.
If such problems are discovered upon receipt of the goods, the buyer (recipient), together with the person who delivered the goods (forwarder, courier, driver, company representative), must find out important details that will be mentioned in the act:
- name of the damaged product
- the amount of spoiled cargo in standard units of measurement (pieces, kg, meters, etc.);
- the nature of external damage to the packaging;
- whether the goods were properly packaged, whether there is the necessary marking on the packaging.
IMPORTANT! The act must be drawn up immediately after delivery, in the presence of the party who delivered it.
In addition to these details, the act should indicate:
- place of delivery and destination of the cargo;
- data about all parties: sender, carrier, recipient;
- delivery time (according to plan and actual);
- description of goods (in accordance with the documentation);
- what the cargo looked like upon arrival;
- approximate amount of damage.
The findings should establish the cause of the damage and the person responsible for it (if possible).
To ensure reliability, at least two more people must be invited as members of the commission. They can be qualified workers who can assess the damage and certify the damage, for example, an accountant of the recipient organization, a lawyer, a supply manager, etc.
It is advisable to attach additional documentary evidence: photos of the cargo, video recording from the carrier’s car, written evidence from eyewitnesses, etc.
You need to make at least 3 copies of the act:
- for the supplier of goods;
- for the person or company who carried out the transportation;
- for the recipient of the goods.
ACT No. 12
About damage to delivered cargo
Penza, August 17, 2017
The receiver of the goods, representative of Leto LLC Zarubin V.V., drew up this report on the damage to the delivered goods upon receipt.
- Sender of the goods: LLC "Our Lemonade".
- Recipient of the goods: Leto LLC.
- Transportation of goods was carried out by the carrier company Magistral LLC.
- Product description: 30 plastic boxes of Bell lemonade in glass bottles with a capacity of 0.33 l, 12 bottles per box.
- Value of the goods according to documents: 21,510 rubles.
- Consignment note No. 000045278 dated 08/17/2017
- Cargo departure point: Penza, st. Belyakova, 19, warehouse 1.
- Cargo destination: Penza, st. Austrian, 68, warehouse 2.
- Transportation time: estimated - from 12:00 to 14:00 (2 hours), in fact - from 12:30 to 13:45 (1 hour 15 minutes).
- Description of cargo received: upon delivery, 30 plastic boxes of lemonade were received, 12 bottles each, including 2 damaged boxes and 18 broken bottles.
- The packaging has not been opened, the seals are intact.
Applications:
- photographs of damaged boxes;
- photographs of broken bottles.
The established cause of cargo damage: excessive speed during delivery, which led to an accident - violation of transportation standards.
The recipient of the cargo, Leto LLC, is required to reimburse the amount of 2,000 rubles.
Commission members
Head of the reception point of Leto LLC /Zarubin/ V.V. Zarubin
Chief accountant of Leto LLC /Nezlobina/ E.P. Nezlobina
Head of warehouse No. 1 Leto LLC /Petukhov/ G.K. Petukhov
I have read the act
Driver of Magistral LLC /Rukavichkin/ R.A. Rukavichkin
Report on damage to documents
There are situations when documents at an enterprise become unusable due to fire, flooding, other factors, for example, rodents, or an unintentional or malicious act. In any case, damaged papers are no longer suitable for further use. These can be archival documents or current documentation. To justify the destruction of such documents, an act of damage is needed, otherwise administrative charges will inevitably arise when an audit is carried out and a deficiency is discovered in the documentation.
The report is drawn up by a commission formed by management immediately after the fact of damage is discovered. The composition of the commission is arbitrary; as a rule, it includes an accountant, the head of a structural unit, a lawyer, and representatives of law enforcement agencies, fire inspection, utility workers, etc. can also be invited.
The form of the act is free, but it is convenient to use the sample given in the Rules for Archival Storage of Documents. The text should indicate:
- names (registers) of documents that have become unusable or archive file number;
- description of the fact of detection of damage to documentation;
- the place where the papers were kept;
- the reason for what happened;
- the person responsible for storage (he must be required to write an explanatory note regarding the failure to ensure the safety of documents, which is his direct responsibility);
- the result is the number of damaged or lost documents.
Symphony LLC
ACT No. 15
about damage to the work book
Khabarovsk, August 30, 2017
In connection with the damage to the work book in the name of the storekeeper of Symphony LLC, G.V. Romanenko. by order No. 12/1 dated August 30, 2017, by the General Director of Symphony LLC L.N. Nedzelsky created a commission consisting of:
- Chairman - Head of the HR Department Volinetskaya N.P.;
- members of the commission: chief accountant Petranovskaya P.E., inspector of the personnel department Chumakova R.O.
The commission drew up this act stating that on August 29, 2017, when making an entry about the transfer to the position of storekeeper, the work book form was irreparably damaged - series TK No. 5738593 in the name of G.V. Romanenko. The damage was caused by HR department employee A.A. Kolskaya. as a result of spilling ink for seals and stamps on the spread of the work book and its leakage onto the title page.
The commission confirms that the work book form is unsuitable for further use. It is proposed to dispose of the damaged copy using a shredder or burning.
Chairman of the Commission
Head of HR Department /Volinetskaya/ N.P. Volinetskaya
Commission members
Chief Accountant /Petranovskaya/ P.E. Petranovskaya
HR Department Inspector /Chumakova/ R.O. Chumakova
The TORG-15 form is drawn up in the event that during transportation, movement between and within a warehouse, during storage, damage, scrap or damage to goods and valuables occurs.
Inventory items whose quality has suffered are written off or discounted. Losses are compensated by the guilty employee. If the culprit is not found, the losses are written off as non-operating expenses of the organization.
The form of the TORG-15 form is unified, however, an enterprise has the right to develop its own type of form, but with all the necessary data in it.
TORG-15 form download (Excel)
TORG-15 sample filling (Excel)
The act is drawn up by the person financially responsible for the safety of the goods, in the presence of a commission specially created by order of the head of the enterprise.
If the culprit is not found, the document is drawn up by the commission. In some cases, a representative of sanitary supervision is included in the commission. The act is approved by the head of the enterprise.
The act is drawn up in three copies. One is transferred to the accounting department to write off losses from accounting and warehouse records, the second remains in the department (warehouse) where the lost property was stored, the third is given to the person financially responsible for the safety of the goods.
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How to fill out the TORG-15 form correctly
The header indicates the organization, its address and the name of the structural unit where the damaged goods were found. Also indicated is the supplier organization whose goods are subject to markdown or write-off, its address and bank details (account), document number, date of its preparation, visa of the manager: signature, date of approval of the act.
The tabular section states:
- the reason for writing off/devaluation of goods is damage, scrap, damage;
- name of the inventory, its code (if a coding system is used);
- units of measurement, article number, grade, etc.;
- if the product is subject to markdown, columns 10 to 14 are filled in;
- the cause of the defect is indicated.
Below the table, the cause of the defect is repeated, and the person responsible for the incident is also indicated.
The head of the organization, having familiarized himself with the drawn up act, makes a decision on further actions in relation to the product: write it off or discount it; and also determines which employee’s account to write off the losses incurred.
The amount of damage incurred is indicated in words below.
If it is decided to post scrap (scrap) or the goods are subject to destruction, appropriate records are made about this.
All this must be signed by the chief accountant.