Of course, the organization is not obliged to use this particular form (Information of the Ministry of Finance No. PZ-10/2012). She can either modify form No. OS-14 taking into account her needs, or use an independently developed form. The primary accounting document used to register the receipt of equipment will need to be secured in.
Let's talk about some of the design features of Act No. OS-14, which are provided for by the Instructions for the use and completion of primary forms for accounting for fixed assets (Resolution of the State Statistics Committee dated January 21, 2003 No. 7).
Thus, the Certificate of acceptance (receipt) of equipment is drawn up in 2 copies by the commission that is authorized to accept fixed assets. Then this act is approved by the head or his authorized person.
It is possible that when equipment arrives at the warehouse, its quality acceptance is impossible. In this case, a preliminary Report is drawn up in form No. OS-14 based on the results of the external inspection. And all subsequent identified qualitative and quantitative discrepancies with the suppliers’ data, as well as facts of battle and scrap, are reflected in separate acts.
Resolution of the State Statistics Committee dated January 21, 2003 No. 7 provides for the use of the Act in form No. OS-14 in conjunction with other primary documents confirming the subsequent transfer of equipment for installation, as well as the identification of defects during the installation process. These documents, like Form No. OS-14, are not mandatory.
Thus, when installing equipment on your own, the transfer of equipment can be formalized by the Certificate of Acceptance and Transfer of Equipment for Installation (Form No. OS-15). If the installation is carried out by contract, i.e., by a third-party specialized organization, Act No. OS-15 is issued for the transfer of equipment to such an organization, and the acceptance committee must include a representative of the contract installation organization. In fact, he accepts the equipment for safekeeping, and therefore must sign the Certificate, one copy of which remains with him. In such cases, a Report in form No. OS-15 is not drawn up at the time of actual transfer of equipment for installation.
Drawing up an equipment acceptance certificate in form No. OS-14. Who should fill it out?
Question:
We have an agreement for a very large amount of delivery of Goods. These are 5 boiler units, the installation of which will result in a boiler room, and the buyer will have an operating system. The contract says so... further (product). The contract form from the Buyer cannot be edited, the protocol of disagreements cannot be edited. The Buyer further in the text demands from us, I quote verbatim, “The Supplier is obliged to hand over the original documents confirming the fact of delivery (an act drawn up and signed by the Supplier in the OS-14 form and a delivery note in the TORG-12 form and invoices...". Further in the text, if we do not hand over the original documents, there are very large penalties, up to the return of the goods... Question: how can I competently argue that I, as a supplier, cannot issue OS-14, that their demand is illegal and absurd. Or should I issue OS-14 ?Our representative will be present during acceptance and delivery of goods.
Answer:
An equipment acceptance certificate in form No. OS-14 should be drawn up by a commission of the purchasing organization on the date of inspection of the equipment. This certificate confirms that the equipment received at the warehouse corresponds in completeness to the supplier’s documents and that no damage or defects were found during its inspection. If defects or shortages are detected, they are recorded in the report. This will be the basis for sending a claim to the supplier.
The procedure for filling out the Equipment Acceptance Certificate in form No. OS-14 is approved in Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.
Rationale
What is form OS-14 (equipment acceptance certificate)
Using Form OS-14, put into circulation by the Decree of the State Statistics Committee of the Russian Federation “On approval of forms for accounting of fixed assets” dated January 21, 2003 No. 7, a special act is drawn up certifying the acceptance of equipment that is subject to subsequent installation and inclusion in fixed assets at the warehouse.
It is made in 2 copies. This document must be drawn up by a special commission that has powers related to the acceptance of the relevant equipment. The act is subject to approval by the head of the enterprise or another person who has the necessary authority.
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Certificate of acceptance and transfer of equipment (Form OS-14)
If the organization is in any way connected with equipment, data about it is entered into the equipment acceptance and transfer form OS-14. These may be the following organizations: manufacturer, supplier (seller), sender of goods, recipient. Basic data and details are entered in the specially designated fields on the title page. If this:
- manufacturer, then indicate its name;
- supplier, then indicate the name, address, telephone number, bank details and OKPO;
- sender of the goods, then indicate the name of the transport company. If delivery is carried out by a third specialized organization or delivery is carried out by the selling or buying party, this is mandatory and must be indicated;
- recipient, then indicate the name, telephone number, bank details, OKPO.
In addition, you must provide information regarding the vehicle itself that transported the equipment. Namely, the type of transport, registration number, number and date of the waybill. The basis for filling out a certificate of acceptance and transfer of equipment may be an order or instruction received from the manager, or a corresponding agreement.
The main part of the OS-14 form contains two tables in which you need to enter information. The first includes the date, time of shipment, time of receipt of the goods. The second data is entered about the cargo, that is, the equipment that arrived at the warehouse. The filling process is simple enough that there is a clear completed example at the end of the page.
When receiving the cargo, the commission must check the availability of the actual cargo with what is indicated in the document. Table number 2 reflects information about the documented and actually received cargo.
The receiving commission inspects, accepts the cargo and draws up a conclusion indicating completeness and serviceability. In cases where it was possible to inspect the equipment only superficially, in conclusion it is worth pointing out that questions and complaints regarding quality may arise at the stage of installation and testing of the equipment.
The drawn up act is given to all members of the commission for signature. Additionally, the employee who accepted the equipment signs the OS-14 form. Then the act is given to the manager for approval.
For equipment that requires additional installation, a report is drawn up in accordance with form OS-15.
If all assembly, installation and debugging work is completed, the equipment can be registered based on the building acceptance certificate OS-1a or a defect report in the OS-16 form.
What are the features of the practical use of the act in form OS-14
Act OS-14 formalizes the 1st stage of inclusion of equipment in fixed assets - its receipt at the warehouse. Once the equipment passes the initial check, it can be sent for installation. For this, another unified form is used - form OS-15, which is also approved by Resolution No. 7.
It is allowed for the equipment to be accepted immediately by the contractor who will perform the installation. In this case, the contractor’s representative is part of the commission drawing up the OS-14 act, puts his signature on the act, including making a note about the acceptance of the equipment for safekeeping, and takes a second copy of this document. Form OS-15 is not filled out.
If during installation of equipment defects are discovered in it, they are recorded in another unified form OS-16.
After installation, the equipment is actually added to the fixed assets. To certify this procedure, use the OS-1 form (an act certifying the acceptance of fixed assets) or OS-1b (a form similar in purpose, but used to account for a group of fixed assets of the same type).
Read about the organization of fixed asset accounting in the following articles:
- “We reflect fixed assets in the balance sheet”;
- “Accounting for fixed assets under the simplified tax system in 2019-2020”.
Who and in what situations draws up the OS-14 act
When an organization receives fixed assets ready for further operation, the receiving party usually forms an acceptance certificate in the OS-1 form or a form developed independently.
If an object is accepted that is not immediately ready for operation, then the recipient organization draws up an equipment acceptance certificate either according to the unified form OS-14 (approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7), or individually, but taking into account the peculiarities of acceptance of such property. The equipment is accepted and, accordingly, a document on the conduct of such an operation is drawn up by persons authorized by order of the organization - members of the acceptance committee, whose task is to inspect the object and render a verdict on the presence or absence of any defects in it.
If the equipment comes directly to the contractor that will carry out the installation, then one of the members of the commission must be a representative of the contractor. It is he who will sign the act of accepting the property for safekeeping during the commissioning work.
Results
An act drawn up in the OS-14 form is used when accepting equipment intended for subsequent installation.
It can be issued both upon receipt at the warehouse by the owner, and upon acceptance by the contractor. In the latter case, it simultaneously serves as a document confirming the fact of acceptance for safekeeping. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Memo to form No. OS-14. Equipment Acceptance Certificate
How many copies
Two copies. One copy is for the accounting department, the second is for the financially responsible warehouse employee.
Who fills it out
Acceptance committee.
Who signs
Members of the commission; - warehouse employee; - Chief Accountant.
When is it issued?
When equipment arrives at the warehouse, which will later be used in the organization’s activities. The report is drawn up on the date of inspection of the equipment. During inspection, check that it is complete and that there are no external damages or defects.
Based on what documents
Supply contract; - order to create an acceptance committee.
Why do you need accounting?
Confirms that the equipment received at the warehouse corresponds in completeness to the supplier’s documents and that no damage or defects were found during its inspection. In this case, the equipment is transferred for installation.
If defects or shortages are detected, they are recorded in the report. This will be the basis for sending a claim to the supplier (cargo carrier).
Sample of filling out the equipment acceptance certificate OS-14
The standard form of the OS-14 act contains the following data:
- recipient details;
- the basis for filling out the form (agreement, order or instruction);
- number, place and date of drawing up the act;
- data on organizations of the supplier, manufacturer;
- information about the equipment in the form of a table, which indicates serial numbers, type and brand, date of receipt at the warehouse, number of units and cost;
- conclusion of the commission that accepted the received equipment;
- signatures of commission members, representatives of the installation company and the financially responsible person.
If no defects are identified during the inspection of the equipment by the commission, then it is transferred for installation, which is documented in the appropriate act in the OS-15 form. In case of detection of malfunctions and damages, an OS-16 act is drawn up, the form and sample of which can be downloaded.
Thus, act OS-14 is essentially preliminary and records the initial inspection of production equipment received at the warehouse.
document
Certificate of acceptance of equipment form OS-14 form - .
Certificate of acceptance of equipment sample filling OS-14 -.
Features of registration of the act of receipt of equipment OS-14
The unified form OS-14 assumes that the document contains the following information:
- information about the recipient of the equipment;
- a document that is the basis for drawing up an act - an order, agreement, instruction;
- form number;
- Date of preparation;
- information about the company that provided the equipment;
- a table indicating data on the name of accepted items. The table must contain all available information about the accepted objects - quantity, cost, date of receipt, individual number assigned by the factory, brand, type and other characteristics;
- decision of the commission members who were responsible for accepting the equipment;
- signatures of all parties involved - members of the selection committee, employees of the installation organization and the head of the company that accepted the material.
If during the research the commission did not find any defects in the equipment intended for installation work, it is transferred to other employees for the purpose of carrying out their installation. In this case, it is necessary to draw up a special act on the transfer for installation, which is drawn up according to the uniform OS-15 form.
If defects, malfunctions and other various damages are detected, members of the commission have the right to refuse to accept the equipment. In this case, it is necessary to draw up the corresponding defect report, the form of which is unified by the OS-16 form.
Thus, the acceptance certificate form OS-14 can be considered documentation of the original type, which acts as confirmation of the inspection of received objects. After studying their quality, the following act is drawn up. It indicates the course of further actions with the object.
Procedure for filling out OS-14
Filling out the unified form Act OS-14 is the responsibility of the selection committee participants. The main task of its members is a preliminary inspection and determination of the quality of received objects.
Company employees check whether the number of items available corresponds to the figure specified in the document. Among the powers of the commission, there is an important duty - detection of equipment malfunctions. The result of the check is the completion of an acceptance certificate. It must contain a conclusion. It must be signed by each inspector, as well as the cargo supplier and the head of the company. The receipt certificate is drawn up in 2 copies. Each party must have one document of this type.
Situations arise in which commission members cannot accurately determine the quality of the received equipment. In this case, they need to draw up a preliminary conclusion. It indicates that the final results were not obtained during the inspection, so the exact decision on acceptance of the equipment will be made after a re-inspection.
Form OS-14 (filling sample)
In the header of the document, general data is filled in: name of the recipient organization, contact information, bank details, structural unit, form code according to OKUD, OKPO. Next, fill out the basis for filling out the act (order, agreement), number and date of preparation, date of acceptance for accounting, account, subaccount, depreciation group number. The information contained in the header of the document must contain the signature of the manager indicating the position, an explanation of the signature, and the date of signing. Next to the name of the document is the date it was completed and the document number.
In the main part of the OS-14 act, general information about the acceptance of equipment is filled out:
- Name of the seller (supplier company), contact details, bank details, OKPO code;
- Name of the manufacturer, OKPO code;
- Name of the carrier company, contact details, bank details, OKPO code;
- Equipment reception location;
- The method in which the equipment was delivered, series, number, date of the waybill;
- Presence of a seal.
Next, the form contains two tables. The first contains information about the time of equipment acceptance:
- Date and time of cargo departure from the sender’s station, indicating the name of the point;
- Date and time of shipment from the sender's warehouse, indicating the name of the point;
- Date, time of equipment arrival, reception location;
- Date and time of start of equipment acceptance;
- Date and time of suspension of equipment acceptance;
- Date and time of resumption of equipment acceptance;
- Date and time of end of equipment acceptance.
The reverse side of the form contains a second table - information about the received equipment:
- Name of the received equipment;
- Equipment serial number;
- Type, brand of equipment;
- Type of equipment packaging;
- Unit of measurement;
- Number of places according to the documents of the supplier company;
- Sender's cargo weight;
- Weight of road cargo (pier, etc.);
- Unit cost and total cost;
- Special notes on the invoice;
- The number of places that were actually accepted;
- Cargo weight (de facto);
- Defects found;
- Notes.
Below the table, details found during an external inspection of the equipment are recorded: is the packaging damaged, is the equipment supplied complete. Defects discovered during installation and installation of equipment are recorded in a separate report.
Further OS-14 (equipment acceptance certificate) contains the commission’s conclusion and a list of attached documents. The act must be signed by all members of the commission, indicating the position, a transcript of the signature, the number and date of issue of the document of authority and an indication of the organization that issued the document.
Is it worth creating a commission if the organization’s staff consists only of the manager? In this case, the creation of a commission is not possible, since the commission must consist of at least two people. If only the manager is part of the organization, then he will take over all acceptance functions.
The act is signed by the responsible person who accepted the equipment, indicating the position and a transcript of the signature. Also, the document is signed by the employee who accepted the object for safekeeping; a note is made from the accounting department about the opening of the OS object accounting card, indicating the document number and date of preparation, and the signature of the chief accountant.
