Inventory report of unfinished repairs of fixed assets. Form INV-10

To record the results of the inventory of unfinished repairs of fixed assets, the INV-10 act is used. This is a standard form prepared and approved in 1998 by Decree of the State Statistics Committee No. 88.

Form INV-10 is filled out by persons appointed as members of a special inventory-type commission. The minimum number of required completed and signed copies of the act is two: one must be transferred to the accounting department, the second - to the persons financially responsible for the objects in respect of which repair work is being carried out.

Why do you need document INV-10?

Using the INV-10 form, which was introduced into business circulation by Decree of the State Statistics Committee dated August 18, 1998 No. 88, an act is formed that records the results of the inventory of expenses for unfinished repairs of fixed assets.

Fixed assets, information about the repair of which can be entered in the INV-10 form, are buildings, structures, machinery and other types of assets that can be legally classified as fixed assets.

The act, drawn up in the INV-10 form, must be drawn up in 2 copies. It is signed by representatives of the commission conducting the inventory, as well as materially responsible persons (MRP), whose task is to ensure the safety of fixed assets during the period of repairs. One copy of the act is handed over to the accountant, the second is handed over to the MOL.

For information on the execution of the document that approves the composition of the commission, read the article “Order to conduct an inventory - sample filling.”

Order for inventory INV 22 (form)

Before proceeding with the reconciliation of the property present in the company or individual entrepreneur (fixed assets, inventory, intangible assets or inventories) and the data recorded in its accounting database, an appropriate order should be generated. It can have either a free form or be created on a unified form of the INV-22 form, approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88. This is what we will consider further.

Important! If you use a self-developed form, it is recommended to reflect in it all the same indicators that the unified form contains, including: the personal composition of the inventory commission, the content, volume, procedure and timing of the inventory.

You can download the order form for inventory INV-22 on our website.

The order takes up one sheet of paper and has a structure that reflects:

• Details of this document: the name is indicated (order, instruction or resolution), and a specific number is assigned and the date of preparation is indicated.
• Information about the upcoming procedure: its reasons, elements of recalculation (fixed assets, intangible assets, inventories, cash or inventory), the time period that will be covered by the audit.
• The composition of the employees (indicating the position of each) who are part of the commission.

The order is endorsed by the head of the company or individual entrepreneur, after which its details are entered in the journal intended for registration of such documents (INV-23).

If you have access to ConsultantPlus, check whether you have correctly reflected the inventory results in your accounting and tax records. If you don't have access, get a free trial of online legal access.

Read about the registration of INV-23 in the article “Unified form No. INV-23 - form and sample.”

Important! In accordance with the order, upon completion of the inventory, all inspection materials are transferred to the accounting department: matching statements, inventory acts and inventories.

What are the features of filling out INV-10

The INV-10 form records:

• names of fixed assets (fixed assets) that are under repair;
• type of OS repair performed;
• OS inventory number;
• order number for repairs of fixed assets, information about the customer;
• the cost of repairs in accordance with the contract, as well as the actual costs of it;
• percentage of technical readiness of the OS for use;
• savings or cost overruns on repairs identified during the inventory process.

If, upon completion of the repair, the percentage of technical readiness of the OS facility is less than 100%, then the cost of the repair can be proportionally reduced relative to the amounts fixed in the contract. In this case, a new contract with a discount is concluded.

Example

The workshop repaired the printer for 1,000 rubles. according to the original agreement. However, gray streaks periodically remain on paper printed on it (although it was initially stated that this would not be a problem).

In this case, the customer has the right to demand a reduction in the final cost of repairs (for example, by 30%) and sign a new contract with the workshop for 700 rubles.

Savings or overspending on repairs may be associated with a decrease in price or, conversely, an increase in the cost of materials used in equipment repairs due to changes in the exchange rate of the ruble to foreign currencies.

Read about the rules for conducting an inventory before preparing annual accounting reports in the material “How to conduct an inventory before annual reporting.”

Form INV-10 (form and sample)

Update: February 13, 2022

To reflect the results of the inventory of unfinished repairs of objects included in the fixed assets, a special form is used. The form of this form - Form N INV-10 - is standard and approved in August 1998 by Resolution of the State Statistics Committee No. 88.

The act is applied when conducting an inventory of unfinished repairs:

• structures;
• buildings;
• equipment;
• cars;
• power plants;
• other objects related to fixed assets.

form form INV-10

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Sample of filling out INV-10

The need to fill out the INV-10 form arises when conducting an inventory of fixed assets currently being repaired. The procedure for such an inventory is an inspection of the condition of objects whose repairs have not been completed, and a comparison of completed and planned costs. The results of the inspection are entered into the form.

INV-10 begins with the title section. This part specifies:

• company name and OKPO number;
• the name of the unit where the fixed assets are located, the repair of which is not completed;
• digital code of the type of main activity;
• details of the document that defines the inventory procedure (order, regulation or resolution);
• dates of the first and last day of inventory - in accordance with the above order;
• form number – numbering is established by the organization independently in the form that is convenient for it;
• date of completion of the act.

The next part of the INV-10 form is a table that reflects the information that was established during the inventory:

• serial number;
• the name of the object that is under repair and an indication of the type of repair;
• object number: inventory and order;
• the name of the customer who handed over the object for repair. It can also be a structural unit of the organization;
• the cost of repairs specified in the contract or order. Indicated in rubles;
• technical readiness of repairs, indicated as a percentage;
• costs related to repairs - according to the contract (order) and actual;
• inventory results expressed in savings and overruns. This information is used to identify internal reserves and is not reflected in system accounting. If an unreasonable overexpenditure is discovered, its causes are identified and the necessary adjustments are made to the accounting records;
• column for notes.

The INV-10 form ends with the signatures of the responsible persons who took part in the inventory process and a receipt from the financially responsible persons.

The form must be completed in duplicate. Signed copies are transferred to the accounting department and the financially responsible person.

If the enterprise has automated data processing, then the commission is issued Form N INV-10 in paper format and on computer media with columns 1 to 6, 8 and 9 already filled in. Column 7 is filled out by the responsible person of the commission in accordance with the inspection and verification carried out state of work in kind. After filling out the form, it is sent for processing using computer technology.

Sample of filling out form INV-10

Inventory report form INV-10

To document the results of checking the status of repair work on fixed assets that were not completed at the time of the inventory, it is permissible to use the unified form INV-10.

The form was approved back in 1998, but is still relevant and is successfully used to reflect data on unfinished repair work.

The form includes a title part, which has a standard set of details characteristic of documents intended to reflect inventory results (acts, inventories). In addition, there is a tabular section in which all types of unfinished work are consistently listed, indicating the extent of their completion, as well as a list of fixed assets in respect of which they are being carried out.

The INV-10 form ends with the signatures of the responsible persons involved in the inventory procedure and the receipt of the financially responsible persons.

Form INV-10

The unified form INV-10 was introduced by Resolution of the State Statistics Committee No. 88 of August 18, 1998. Until the end of 2012, the form was mandatory for all companies and enterprises, and at the beginning of 2013 it became recommended. But the form is still actively used today, despite the fact that business entities have received the right to work with forms developed independently. The relevance of use is determined by the convenience of the document and the reluctance of managers to have conflicts with inspection authorities, since the latter are accustomed to working with unified forms.

Attention! The desire to work with your own forms, as well as with unified ones, should be enshrined in the accounting policies of companies. It is also important to remember that you cannot remove mandatory details from the forms, otherwise the document will be considered invalid.

Inventory procedure

Any inventory begins after the director issues an order. The document indicates the grounds for conducting the inspection, deadlines, and a list of objects. The order, as a rule, is drawn up in the INV-22 form.

Next, the commission begins work on the day when the start of the inventory was indicated. After the inspections and calculations have been carried out, an inventory report is filled out and submitted to the accounting department.

For your information! Objects of unfinished repairs should include transport, equipment, buildings and structures and other objects being repaired that relate to the organization’s operating system.

Commission

The manager decides which employee will be part of the commission. How many people and what categories of employees should be members of the commission is not prescribed by law anywhere. As a rule, 3-4 people are chosen. These could be accounting employees, heads of departments, and directorate employees. Financially responsible persons cannot participate in the inventory as members of the commission, since it is precisely the company’s property for which they are responsible that is subject to inspection.

Usually the composition of the commission is approved for an indefinite period by order of the head.

Who signs the paper and why

The completed document must contain the signatures of the following persons:

1. Members and chairman of the commission. Their signing of the act indicates that they confirm the correctness of the calculations and objects included in the document.
2. Financially responsible employees. They confirm the correctness of the commission’s actions, the correctness of the information entered into the document, and the absence of claims against the commission members.
3. An accountant who, after completion by the commission, receives the act. The signature of this employee certifies that the calculations in the documents have been verified.

How to fill out INV-10

The document contains a front and back side. Each of them must be filled out.

Facial

The page begins with a header that contains information about the company, inventory documents, deadlines for the procedure, and details of the act to be filled out.

Then the main part begins - the table. You need to enter the following information:

1. Record number in order.
2. The name of the object that is under renovation. Here you can also note the type of work.
3. Inventory number of the object.
4. Order number. It is assigned at the stage of handing over the OS for repair (in the contract or receipt).
5. The name of the department or other structural unit that submitted the OS for repair.
6. Repair cost. This is stated in the contract.
7. Percentage of technical readiness. Determined on the date when the inventory is taken. This data is entered by the financially responsible employee.
8. Contractual repair costs. To fill out this column, you need to multiply the data from the sixth and seventh columns.
9. Actual costs. They are calculated based on the documentation accompanying the repair.
10. Inventory results: savings. Occurs if a repair organization or service center gives a discount or the necessary equipment or materials were purchased at lower prices than planned.
11. Inventory results: overexpenditure. The situation may arise if there is a sudden increase in the price of repairs, components, materials, etc. Sometimes the amount of repairs increases due to the fact that additional work is required and, as a result, expenses.
12. Note. Note additional information.

At the end of the table, record the final results for the entire page.

Negotiable

The table continues on this side. Then the chairman and members of the commission, the financially responsible person and the accountant put their signatures. The latter also puts the date at the bottom of the page.

Inventory of unfinished repairs of fixed assets

The following was established during the inventory:

Reverse side of form No. INV-10

All calculations of totals by rows, pages and overall for the inventory report have been verified.

Appendix 7.

Standard intersectoral form No. NMA-1

Approved by a resolution of the State Statistics Committee of Russia

dated 10.30.97 No. 71a

The following was established during the inventory:

Reverse side of form No. INV-10

All calculations of totals by rows, pages and overall for the inventory report have been verified.

Appendix 7.

Standard intersectoral form No. NMA-1

Approved by a resolution of the State Statistics Committee of Russia

dated 10.30.97 No. 71a

Addition

It is important to remember the following information:

1. The document must be completed in two copies. One should remain in the accounting department, and the second should remain with the financially responsible employee.
2. Filling out the document can be done manually or on a computer. In the second case, only so-called live signatures are placed. It is also possible to fill using special programs. In this case, some of the data is entered manually.
3. All members of the commission must sign the act. Otherwise, the document will not be considered valid.

When conducting an inventory of fixed assets, objects that are in a state of repair are reflected in an act of a special form INV-10. We will tell you how this document is drawn up in this material.

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When to fill out form INV-10

The form of the act of inventory of unfinished repairs of OS (form INV-10) was approved by Resolution of the State Statistics Committee of the Russian Federation No. 88 of 08/18/1998. It is used when making an inventory of repaired fixed assets - buildings, structures, various equipment, vehicles and other objects related to the operating system. The inventory is carried out by a commission appointed by order of the manager, who also draws up the INV-10 act.

The act reflects the degree of readiness of the repaired object, the contractual and actual cost of ongoing repairs, as well as cost overruns or cost savings for its implementation, identified during the inventory. Such cost changes can occur for various reasons, for example, cost overruns will occur when prices for components and materials that were originally planned to be purchased at a lower cost increase. If the overspending is recognized as unjustified, its reasons are established, which can be reflected in the “Note” column, and changes are made to the company’s accounting.

Act INV-10 is drawn up in at least two copies, one of which remains with the materially responsible employee, and the other in the accounting department of the enterprise.

The document is signed by all members of the inventory commission and its chairman, as well as by persons responsible for the safety of the OS during the period of repair work. In the absence of any of the signatures, the act cannot be recognized as a valid primary document.

The responsible accounting employee checks the correctness of the data and calculations and certifies them with his signature.

The procedure for filling out the inventory report INV-10

The execution of the act begins with the title part, which reflects general information about the inventory being carried out, the objects being inspected and their owner.

This part of the inventory report of unfinished OS repairs reflects:

• The name of the organization whose property is subject to inventory, as well as its OKPO number;
• The name of the department in which the repaired equipment is located;
• Type of activity - the digital code of the main activity of the organization is entered;
• Details of the main document that regulates the procedure for inventorying designated objects - order, order or resolution;
• The date of the first day of the inventory process is taken from an order or other document defining the procedure for carrying out this procedure;
• Date of the last day of inventory – filled in based on the order data;
• Act number - numbering is established by organizations independently in the form that is convenient for it;
• Date of preparation – the actual day of preparation of the act by members of the inventory commission;
• The current date on which the objects being repaired are actually inspected in order to complete the INV-10.