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Form OS 6 inventory card for accounting of fixed assets. We fill out the inventory card for recording fixed assets. Acceptance, movement, disposal

Analytical accounting of fixed assets in an organization must be carried out for individual inventory items (clause 6 of PBU 6/01, Order of the Ministry of Finance dated October 31, 2000 No. 94n). For this purpose, an inventory card for recording a fixed asset item can be used. We will tell you about inventory accounting of fixed assets in our consultation.

Form 0306005

Resolution of the State Statistics Committee dated January 21, 2003 No. 7 approved unified forms of primary accounting documentation for accounting of fixed assets. And among other forms - an inventory card for recording a fixed asset object, form No. OS-6 (form according to OKUD 0306005). Sometimes it is also called a fixed asset inventory card.

You can download the form in Excel format for the inventory card for accounting for a fixed asset object using the link below.

Inventory card for recording a fixed asset item:

Instructions for the use and completion of the OS-6 form were also approved by Goskomstat Resolution No. 7 dated January 21, 2003. Thus, it is indicated that this form is used to record the presence of a fixed asset item, as well as to record its movement within the organization. Form No. OS-6 is kept in the accounting department in one copy. Initially, inventory cards for accounting for fixed assets (forms) are opened on the basis of acts of acceptance and transfer of fixed assets and accompanying documents (technical passports of manufacturing plants, etc.). Subsequently, based on the relevant documents, the card reflects information on the reception, movement of fixed assets within the organization and their disposal or write-off, as well as on reconstruction, modernization, major repairs and revaluation.

Is the OS-6 form mandatory?

From 01/01/2013, the forms of primary accounting documents approved by Goskomstat are not mandatory (except for the forms established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents)) (Information of the Ministry of Finance of Russia No. PZ-10/2012).

In this regard, an organization can develop a sample inventory card for accounting for fixed assets independently and secure it in its own. When choosing a specific form and filling out inventory cards for recording fixed assets, it is important to control the presence in the primary accounting document of the items provided for in Part 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ.

Also, for example, an organization can use other forms approved by Resolution of the State Statistics Committee of January 21, 2003 No. 7 for accounting for fixed assets. In particular, you can use an inventory card for group accounting of fixed assets (form No. OS-6a) or an inventory book for accounting of fixed assets (form No. OS-6b). A commercial organization can even use form 0504031 - an inventory card for recording fixed assets, approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n for government bodies and government institutions.

Accordingly, for an inventory card for accounting for fixed assets, the sample of filling will depend on the form chosen by the organization and approved in its Accounting Policy.

In order to prevent the fact that the inventory card for accounting for fixed assets is not opened for some objects, you can maintain an inventory of inventory cards for accounting for fixed assets. To do this, you can use, for example, the form according to OKUD 0504033, approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n.

The basis of every production organization is a stock of property objects. They are taken into account according to the norms and principles that are regulated by Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7. Property is accounted for as an inventory item with a unique number, the compilation of which is established by the accounting policy of the enterprise. An inventory card is generated for objects in the form - OS-6, and for group accounting - OS-6a.

An organization does not have to keep records using the OS-6 form; it has the right to create a document independently, using the unified form as a sample.

The essence of the inventory card

An inventory card is an accounting register that exists to keep records of a specific object. It reflects information about the parameters of the property, its movement between the internal departments of the organization, the repairs carried out, as well as the write-off of the object.

Features of opening an inventory card

The creation of the register begins at the moment of acceptance of the fixed asset. It is filled out objectively based on initial information from documents, such as a delivery note and a commissioning certificate.

If homogeneous objects of equal value are received, then it will be more convenient to open a group accounting card. It is created in one copy.

The accounting register contains essential information about the accounting property:

  • Name, short and full;
  • Unique inventory number;
  • Useful life;
  • Cost at the time of commissioning;
  • Date of acceptance for registration and commissioning;
  • Data on the renovation of the facility, additional equipment, reconstruction, relocation and deregistration.

In many enterprises, accounting is kept automatically; therefore, cards can be stored on a computer disk, and if necessary, they can be printed or viewed on a monitor screen.

The procedure for filling out the inventory card

Registration of the card begins with entering the name of the organization and the object itself, as well as the department to which the property is received. On the left, in the tabular part you need to indicate:

  • OKUD form code;
  • OKPO code;
  • Code OKOF;
  • Depreciation write-off group;
  • Factory number and number assigned by the organization;
  • The date of acceptance of the fixed asset for accounting.

The main part of the OS-6 or OS-6a form, in the case of recording several objects in one card, consists of seven sections in the form of a table:

  • The first section is required to be completed if the production of the object was intended for the needs of the organization or it was acquired through retail trade;
  • The second section reflects information about the assigned group for writing off depreciation and, in accordance with it, the useful life (SPI);
  • The third section is filled out in the event of a property revaluation event. Then the date of its holding, the coefficient and the resulting recovery value are indicated;
  • The fourth section collects information from the act of acceptance or transfer, as well as internal movement, disposal or write-off;
  • The fifth section shows the amount of expenses for updating, changing and completing the accounting object;
  • The sixth section reflects the repair work performed and the amount of expenses for its implementation;
  • The seventh section characterizes the main tool, revealing the features of the assembly and the presence of component parts.

The completed register is submitted for approval and signing by the person accepting the object for maintenance and storage. During the use of the property, the card will promptly reflect its condition.

The storage period for this document is set by the enterprise independently, with the condition that it will not be less than five years.

In order to carry out accounting, it is mandatory to generate reports on fixed assets. The very issue of such accounting is reflected in detail in special regulations.

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It is only important to remember about the large number of different nuances associated with this procedure. One of the supporting documents is the accounting card.

Its compilation is possible both manually and automatically, using automation tools for 1C products.

First, it is worth studying the legislative documents related to the procedure for generating a fixed asset accounting card.

What you need to know

An inventory card for recording a fixed asset object, form OS 6, must be drawn up without fail at enterprises, regardless of the scope of its activity.

The procedure has its own characteristics. The actual compilation of such cards is usually carried out by an accounting employee. It is in it that accounting cards of this type are reflected.

Key issues that will need to be considered in advance include:

  • necessary terms;
  • purpose of the document;
  • current standards.

Required terms

All important issues related to reporting of this type are reflected in the legislation. But for a correct understanding and interpretation, it is imperative to understand the terms used in it in advance.

The most common ones include:

  • fixed assets;
  • primary accounting documents;
  • accounting and tax accounting;
  • depreciation of fixed assets;
  • inventory card for accounting of fixed assets.
Under the term "fixed assets" It refers to the means of labor directly used in the production process and used for the gradual extraction of profit. The main feature of fixed assets is that they retain their natural shape. Main purpose - for the needs of the main activity
Time is an important factor The period of use of such funds should not be less than 1 year
"Primary accounting documents" Documents that reflect information on any completed banking procedures. They are compiled directly at the time of a money transaction, other operation, or when another business transaction is completed. They are one of the primary evidence of their accomplishment. Certain types of documents have a format established at the legislative level. Others are compiled directly inside the document
"Accounting" The process of reflection in special tables in a manner established at the legislative level. Accounting data is always checked by tax authorities
Tax accounting The process of reflecting information on the basis of which the amounts of contributions to the budget are formed. It is directly related to fixed assets. Tax and accounting records can be maintained both together and separately
"Depreciation of fixed assets" Gradual transfer of their value into production. This process must be reflected in the appropriate reporting. This is what the inventory card is used for. However, there are different formats of this card. A specific one is selected depending on what exactly will be taken into account - one object or a whole group of different ones at the same time. Accompanying documents are attached to the card

Purpose of the document

The inventory card itself allows you to solve a fairly extensive list of various tasks.

The most significant:

When conducting various types of audits, tax authorities always pay attention to inventory cards. Therefore, you should carefully read the algorithm for filling out this document.

If there are errors, a fairly serious fine may be imposed. In some cases, its value will be quite significant.

It includes main sections:

There is an extensive list of various letters from the Ministry of Finance regulating the issue of recording fixed assets and the process of maintaining an inventory card. All instructions must be followed.

In 1C, the process of drawing up the documents indicated above is quite significantly simplified. Therefore, the optimal solution would be to use programs to automate the process of drawing up cards.

Today the following document formats are established:

Each form has its own purpose. You should familiarize yourself with all the nuances in advance. It is important to remember about the annual reform of legislation.

At the same time, the issue directly related to the reflection of fixed assets in a special inventory-type card is also touched upon.

Therefore, it is worth closely monitoring all the innovations in lawmaking. Most often, errors in reporting arise precisely because the accountant lacks up-to-date information.

How to fill out an inventory card for recording fixed assets

A document in written format must be drawn up at the time of the transaction. If for some reason this is impossible, immediately after its completion. Violation of this rule is punishable quite seriously.

Sample filling

If you have no experience in compiling documentation of the type in question, you should study the example in advance. You can find it on the Internet. But you should use only proven resources as a source.

Because there is a lot of unreliable, outdated information on the Internet. Using this may lead to serious errors. The result is penalties.

Questions that arise

The process of filling out an inventory card of this type has features and nuances. The list of them is quite extensive. Preliminary familiarization will solve many problems before they arise.

The most significant questions:

  • nuances in budgetary institutions;
  • what is the shelf life?
  • carrying out an inventory of cards.

Nuances in budgetary institutions

There are some features directly related to the process of accounting for fixed assets in budgetary organizations. First of all, you need to familiarize yourself with the list of situations when asset disposal is carried out.

The list of these includes:

  • gratuitous transfer is carried out;
  • written off due to complete disrepair;
  • there is a shortage - the write-off is made at the expense of the persons responsible for it;
  • writing off shortfalls due to natural disasters or other factors over which a person has no control.

The list of documents on the basis of which disposal is carried out includes the following acts:

A lot depends on the type of OS that will be written off. At the same time, the format of the inventory card remains completely standard.

Therefore, when entering various data through the 1C program, you can use standard algorithms. This way you can avoid all sorts of difficulties.

What is the shelf life

Inventory cards of fixed assets are primary reporting documents. Therefore, standard rules apply to them. This also applies to the duration of document storage.

The main document that reflects regulatory information on storage periods is also one should be guided by the provisions of Article No. 361 of this law.

This regulatory document lists primary reporting documents. Their shelf life is at least 5 years. After this period of time, the documents are disposed of accordingly.

This rule also applies to asset inventory cards. In some cases, the storage duration may be longer. Everything directly depends on the type of fixed assets for which the card is drawn up (or a group of such fixed assets).

Carrying out an inventory of cards

A mandatory operation carried out once every few years is an inventory of inventory cards. The main purpose of carrying out such an inventory is registration of IP.

The procedure allows you to ensure the safety of all documents. Registration must be carried out in accordance with the accounting budget accounts.

If there is a disposal of fixed assets, then the following data must be indicated:

The formation of inventory cards for accounting for fixed assets has many different features, difficulties and issues.

All of them are disclosed in detail in the current legislation - it is worth considering in advance all regulatory documents related to such actions.

The difficulty lies in the little things, which at first glance are insignificant and unnoticeable.

Attention!

  • Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
  • All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

IN " Accounting application » No. 25 for 2007 we talked about how to fill out an act of acceptance and transfer of fixed assets according to form No. OS-1. This time we will talk about the inventory card for recording a fixed asset item (form OS-6).

The main document regulating the procedure for processing operations related to the acceptance of fixed assets for accounting is Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7 “On approval of unified forms of primary accounting documentation for accounting of fixed assets.”

It is this document that provides for the unified form No. OS-6 “Inventory card for recording a fixed asset object.”

The card is used to record the availability of fixed assets. It reflects information about the acceptance of a fixed asset item for accounting, its movement within the organization, reconstruction, modernization, overhaul, as well as disposal or write-off.

The card is filled out in one copy. Entries in it are made on the basis of the act of acceptance and transfer of fixed assets and other documents (for example, technical passport, etc.). If a group of fixed assets is accepted for accounting, one inventory card is issued for them in form No. OS-6a “Inventory card for group accounting of fixed assets”.

An organization that has a small number of fixed assets can carry out object-by-object accounting in the inventory book (form No. OS-6b) indicating the necessary information about fixed assets by their types and locations (clause 12 of the Guidelines for accounting of fixed assets, approved Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).

Let's look at how to fill out form No. OS-6 using a specific example.

EXAMPLE

In June 2007, a medical organization, OJSC Petra, purchased a table for x-ray equipment (model MBP-18/002) through a retail chain for the cost of 63,720 rubles, including VAT - 9,720 rubles. The table was manufactured by Furniture Plant No. 18 LLC.

Table release date - 01/07/2007.

The organization established its useful life for accounting and tax accounting purposes on the basis of the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, 7 years (fourth depreciation group).

Serial number - 1278, inventory - 20.

The table was put into operation on 06/05/2007. At the same time, the organization’s accountant drew up an act of acceptance and transfer of fixed assets (form No. OS-1), on the basis of which it is now necessary to draw up an inventory card for accounting for the fixed asset item.

A month later (07/05/2007) the table was equipped with additional protective shields for a total amount of 14,300 rubles. The additional equipment was formalized by an act in form No. OS-3 (act number - 12).

The accounting policies of organizations provide for sequential numbering of inventory cards from the beginning of the year. The table is the 79th fixed asset item purchased by the organization this year.

Let's start filling out the inventory card with the so-called head of the document: this is, first of all, the number and date of the card. Based on the conditions of the accounting policy, the inventory card number is 79. The date of the card must correspond to the moment the fixed asset item was accepted for accounting (reflected in the debit of account 01 “Fixed Assets”), as well as the date of the act of form No. OS-1.

Next, the accountant fills in the details of the organization (namely, the name, OKPO and OKOF codes of the organization), and also indicates the name of the structural unit in which the fixed asset item accepted for accounting is located.

Then the name of the fixed asset object accepted for accounting is indicated.

Please note that in this line it is necessary to indicate the full name indicating the brand and model, just as in the act of form No. OS-1. In our case, “Table for medical equipment model MBP-18/002.”

Then you need to enter the depreciation group number (IV), registration passport number (in our case, absent), factory (1278) and inventory (20) numbers, and also indicate the date the fixed asset was accepted for accounting (06/05/2007) and the subaccount for which it is reflected (01-1).

Now let's move on to filling it out first section form “Information about the fixed asset as of the date of transfer.”

Section 1 is filled out on the basis of the data reflected in section 1 of the act of form No. OS-1 and having an informational nature for objects of fixed assets that were in operation. In cases of purchasing objects through a distribution network or manufacturing for one’s own needs, Section 1 is not completed.

In our example, the organization purchases a new desk, so it may not fill out the specified section. Meanwhile, it would not be a mistake to indicate the date of issue reflected in the act and indicate the details of the act itself. The remaining lines need to be filled with dashes.

Let's move on to second section“Information about the object of fixed assets as of the date of acceptance for accounting.” Here, first of all, the initial cost of the fixed asset is entered. In our example, this is the cost of purchasing the table, excluding VAT (RUB 54,000). VAT is not taken into account in the cost of the object, since our organization is a payer of this tax and does not carry out activities exempt from VAT, and accordingly has the right to deduct the full amount of VAT presented by the supplier.

The next detail is the useful life. According to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1, medical furniture belongs to the fourth depreciation group with a useful life of over 5 years to 7 years inclusive. In our situation, by order of the manager, the useful life is set at 7 years.

Third sectionThe cards will be filled out by the organization in the event of a revaluation of the fixed asset. Here you will need to indicate the date of the revaluation and its coefficient. In column 3 - reflect the replacement cost based on the results of the revaluation.

Let's move on to fourth section form, which is called “Information on acceptance, internal movements, disposal (write-off) of fixed assets.”

In our example, the accountant fills out this part of the form on acceptance of fixed assets on the basis of an act in form No. OS-1.

In the future, additional information related to the internal movement of the object may be entered into this section - on the basis of an invoice in form No. OS-2, or its disposal (write-off) - on the basis of an act in form No. OS-4.

Now let's move on to filling out the second page of the inventory card.

Let's start with fifth section“Changes in the initial cost of an item of fixed assets,” which reflects information on the costs of modernization, additional equipment, completion and reconstruction, as well as the decrease in value during partial liquidation.

In our example, the organization retrofitted the table, which was reflected in the specified section of the card. The cost of additional equipment was 14,300 rubles.

Next sixth section The inventory card is intended to reflect the costs of repairs, which are entered into the card on the basis of form No. OS-3.

The very last one left seventh section“Brief individual characteristics of an object of fixed assets.” It is necessary, first of all, to register the devices and accessories that are part of the fixed asset.

In our case, this is the table itself, a built-in cabinet and a built-in stand for X-ray equipment.

Such information can be useful when replacing parts and accessories of a fixed asset, as well as when rearranging components from one object to another, which often occurs in practice and entails the problem of accounting for such rearrangements.

Also, when accepting fixed assets for accounting, the inventory card must include data on the presence of precious metals and precious stones in the composition of this fixed asset, as well as their mass (in grams, kilograms). After all, at the time of disposal of fixed assets, elements of retired equipment containing precious materials must be capitalized.

In our case, there are no precious and semi-precious materials in the acquired fixed assets.

Once completed, the inventory card is signed by the person responsible for maintaining it.

Accountants often believe that maintaining an inventory card only in electronic form is sufficient. Indeed, if necessary (during an audit or tax audit), it can always be printed and signed.

But in this case, the organization violates paragraph 4 of Art. 9 Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, according to which the primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

In addition, there is a possibility that the employee responsible for maintaining cards is no longer working in the organization at the time of the inspection.

In conclusion, please note that, if necessary, the inventory card can be supplemented with new details (reflecting this accordingly in the accounting policies of the organization). But under no circumstances should you delete existing details.

Each inventory item has its own inventory number, as well as an inventory card - a “passport” of the fixed asset. The inventory card contains all the information about the object: characteristics, information about internal movements of the object, repairs and repair costs, etc. Form OS-6 is a unified form of inventory card for recording fixed assets. The unified form of the OS-6 form was approved by Decree of the State Statistics Committee of January 21, 2003 No. 7. You are not required to use an official form - you can draw up the document yourself, and use the unified OS-6 card as a sample for filling out. Please note that the developed form must contain all required details.

Inventory card for accounting of fixed assets

If your organization has a small number of fixed assets, you have the right not to fill out the OS-6 inventory card separately for each object, but to take them all into account in the inventory book, indicating all the necessary information there (form OS-6b).

It is necessary to fill out the OS-6 inventory card or book on the basis of an act or invoice on the acceptance and transfer of fixed assets, technical passports of the object and other documents for the acquisition. Please note that if you lease an asset, it is also recommended to create an inventory card for the asset.

Sample filling OS-6

In the header of the inventory card for accounting for fixed assets, fill in the name of the company, the asset, the location of the object, the form code according to OKUD - 0306005 (do not confuse it with the inventory card for accounting for non-financial assets - 0504031), code according to OKPO, OKOF, numbers (factory, inventory, etc. .), date of acceptance and write-off from accounting.

The main part of the inventory card of the OS-6 form consists of 7 sections - tables. At the time the object is accepted for registration, the following sections must be completed in the OS-6 form:

  • Section 1, which contains information about the object as of the date of transfer;
  • Section 2, which contains information about the object as of the date of its acceptance for accounting;
  • Section 4, which contains information about the acceptance of the object;
  • Section 7, which contains the characteristics of the object.

The remaining sections of the OS-6 form should be completed during the operation of the facility:

  • in section 3, information about the revaluation of an asset is filled in;
  • Section 4 contains information about internal movements of an object between divisions of the enterprise and its write-off;
  • Section 5 contains information about changes in the original cost. Filling out this section of the OS-6 form, for example, is necessary when upgrading a facility, reconstructing or completing construction;
  • Section 6 displays the costs of repairing the facility.

The completed form of the fixed assets inventory card is signed by the responsible person. If the enterprise makes a decision to dispose of a fixed asset for any reason (operating conditions were violated, an accident or emergency occurred, or for another reason), based on the write-off act, a corresponding mark is made in the inventory card in the OS-6 form. Inventory cards for objects that have been retired must be stored for a period established by the head of the company, but not less than five years.

If you are filling out the OS-6 inventory card for the first time, familiarize yourself with the filling out sample and pay attention to the procedure for filling out the OS-6 form. A sample of filling out OS-6 is given below.