How to draw up an order to write off material assets

• number;
• place and date of compilation;
• name of the organization in which it is created;
• justification (purpose of creating the commission, reasons);
• reference to the basis;
• list of persons included in the commission: their positions, last names, first names and patronymics;
• period of the commission's work,
• its functions and tasks.

If necessary, you can add other information to the order, and also include additional documents attached to it as a separate paragraph.

Finally, the order establishes the persons responsible for its implementation (usually personnel officers or lawyers of organizations).

What to pay attention to when preparing a document

There are no unambiguous criteria for both the preparation of the form and its design: both printed and handwritten versions of the document are acceptable. The order can be written on company letterhead or on an ordinary blank sheet of any convenient format.

In this case, the form must be signed by the director of the organization or a deputy authorized to act on his behalf.

It is not necessary to stamp the document using stamp products, because Since 2016, legal entities have every right not to use various seals and stamps to certify their documentation (only if such a rule is not specified in the local regulations of the company).

The order is usually made in one copy and must be recorded in the journal of internal documents.

For what period is the commission created?

The organization has the right to resolve this issue independently. The commission can operate on an ongoing basis, or it can be created for one-time situations, for a specific request.

Leaving it “permanently” makes sense if there is something to load it with. But if situations requiring the participation of a commission are rare, then it is more logical to create it on a temporary basis to resolve a specific issue.

The procedure for creating a commission and the specifics of its work are determined not only by the requirements of the law, but also by the specifics of each specific organization, the nature and scale of its activities. The work of commissions in an organization can be carried out on the basis of regulations being developed, which provide for issues of authority and responsibility of commission members.

Order on the creation of a commission for testing knowledge on labor protection

The Occupational Safety and Health Commission (sometimes called a committee), in accordance with the provisions of Art. 218 of the Labor Code of the Russian Federation, is formed from representatives of the employer and the body. Protecting the interests of employees, for example, a trade union. The Commission for Testing Knowledge of Occupational Safety and Health is a slightly different structure, regulated by clause 3.4 of the Appendix to the Resolution of the Ministry of Labor of the Russian Federation and the Ministry of Education of the Russian Federation dated January 13, 2003 No. 1/29. Unlike the first structure, which is created by the will of the employer, the formation of this commission at the enterprise is mandatory.

The creation of such a commission is initiated by order of the enterprise management. The order is written according to the form accepted in the organization. In addition to standard elements (“header”, order number, date, etc.), it must reflect the following provisions:

• the title of the document, reflecting its essence;
• links to regulatory government documents;
• names and positions of appointed members of the commission;
• instructions for familiarizing employees with the order;
• The person exercising control over the execution of the order.

Tradescantia LLC ORDER No. 003/4 On the creation of a permanent commission to test the knowledge and labor protection requirements of the organization’s personnel

05/17/2017, Ekaterinburg

In order to implement the regulations of the Labor Code of the Russian Federation, GOST 12.0.004 - “Organization of occupational safety training”, Resolution of the Ministry of Labor of the Russian Federation and the Ministry of Education of the Russian Federation No. 1/29 of January 13, 2003 “On the procedure for training in labor safety and testing knowledge of requirements labor protection of the organization's employees"

I ORDER:

1. Create a permanent commission to test the knowledge of labor protection requirements of the organization’s personnel, consisting of:

Chairman of the commission: chief technologist L. O. Rudakov;

Members of the commission:

2. The commission for testing the knowledge of labor protection requirements of the organization’s personnel is guided by the Labor Code of the Russian Federation, GOST 12.0.004 “Organization of occupational safety training”, resolutions of the Ministry of Labor of Russia and the Ministry of Education of Russia No. 1/29 of 01/13/03 “On the procedure for training in labor safety” labor and testing knowledge of labor protection requirements for the organization’s employees.”

3. HR inspector P.I. Berezovsky familiarize the responsible persons with this order under personal signature within 10 days.

4. I reserve control over the execution of this order.

General Director of Tradescantia LLC /Lukomorov/ P.I. Lukomorov

If the organization is small and does not have a labor protection service, and there is no labor protection engineer on its staff, this does not cancel the requirements of Art. 217 of the Labor Code of the Russian Federation on responsibility in this area. In this case, management must appoint a person responsible for all labor safety measures, including knowledge testing. A special order is also issued for this purpose.

When a commission is needed to accept materials

The order in which an organization receives materials, raw materials, semi-finished products, equipment (hereinafter referred to as materials) used in production depends on their specifics and the volume of supplies. If during the acceptance process shortcomings in materials in terms of quantity and quality are identified, it may be advisable to make a decision - either on acceptance or refusal - collectively. And in this case, you cannot do without a commission for the acceptance of goods in terms of quantity and quality (hereinafter referred to as the commission).

When is the commission needed and what?

Legislation does not oblige a production organization to create a commission <*> to accept materials. The organization makes this decision independently. It will be quite justified, for example, in the following cases:

— if the acceptance requires the participation of specialists of different profiles;

- if high-cost materials or technically complex equipment are accepted.

First you need to determine:

1) the period for which the commission is created. The commission can be either permanent or temporary. The temporary commission is created:

— for a certain period (for example, a calendar year);

— for acceptance of a specific batch of materials.

We believe that in order to ensure prompt acceptance, preference should be given to a permanent commission;

2) its quantitative composition. There are no legal restrictions on the number of employees included in the commission. The leader makes decisions independently. When deciding on this issue, it is advisable to take into account the structure and total number of employees of the production organization. We believe that in order for the decision made to be objective, the commission must include at least three people;

Note: We do not recommend including a large number of employees on a permanent commission. Ensuring that everyone is present can sometimes be difficult. And, as a rule, it is possible to confirm the defects of materials only by an act of acceptance of goods in terms of quantity and quality (hereinafter referred to as the act of acceptance), which is signed by all members of the commission <*>.

3) qualitative composition of the commission . It should include:

- chairman. They can be assigned, for example, to the head of the supply department of a production organization;

- at least two members. For example, a financially responsible person who accepts supplied materials as part of his job duties (storekeeper, warehouse manager, etc.), and a legal adviser, whose task is to ensure compliance with the acceptance procedure, correctly draw up an acceptance certificate.

How to create a commission

To create a commission, the head of a production organization issues an administrative document - an order or instruction. In practice, as a rule, an order <*> is issued.

Such a document addresses issues of material support for a production organization. Therefore, it can be classified as orders for the main activity <*>. Such an order must be kept permanently in a production organization (with the exception of some state ones) <*>.

The order to create a commission, as a rule, includes two parts <*>:

1) ascertaining - the purpose of creating the commission is indicated;

2) administrative - information about the composition of the commission is entered.

Note: It is recommended that the Production Organization provide for the possibility of replacing commission members in the event of their absence with other persons. For example, in the order you can indicate your full name. and the position of an employee replacing a commission member. The composition of the commission can be changed for a long period by amending the order.

How the commission works

The operating procedure of the commission and the powers of its members can be determined in the local regulatory legal act (LNLA) - the Regulations on the commission.

In particular, it is advisable to fix in it:

1) general provisions on the commission (the purpose of its creation, the functions of the commission);

2) the procedure for organizing activities. Including installing:

— how the commission makes decisions. For example, by open voting, simple majority of votes;

— what actions does it take if a discrepancy of materials in terms of quantity and quality with the contract, shipping documents, transport documents, and technical regulations is identified?

As a general rule, in the process of accepting materials in terms of quantity and quality, the commission must comply with the requirements set forth in the Regulations on the Acceptance of Goods. Since the acceptance procedure can be changed by agreement of the parties, the commission must also study the terms of the contracts on the basis of which the materials are supplied. And, in addition, familiarize yourself with other information about the quality and (or) quantity of such materials and with documents that contain such information <*>.

Note: It is advisable to record the familiarization of all persons conducting the acceptance in writing. For example, you can invite them to sign a single document containing a list of documents (information) about the quality and quantity of supplied materials. Similar information can be indicated in the acceptance certificate.

The results of acceptance of materials with deficiencies in quantity and quality are reflected in the acceptance certificate. When registering it, certain rules are followed. In particular:

— the necessary information is entered into the act <*>;

- it is signed by all members of the commission <*>;

— the document is submitted to the head of the production organization for certification. As a general rule, the acceptance certificate must be certified no later than the next day after its preparation <*>;

— documents according to the list are attached to the act.

Sample order for the appointment of a person responsible for organizing labor protection

Servus LLC ORDER No. 11/1 On the appointment of a person responsible for organizing work on labor protection

05/19/2017, Tula

In accordance with Article 217 of the Labor Code of the Russian Federation and GOST SSBT 12.0.230-2007 “Occupational safety management systems. General requirements" in order to ensure labor protection requirements and monitor their implementation

I ORDER:

1. Appoint technologist N.N. Poltavchuk as the person responsible for organizing work on labor protection and monitoring employees’ compliance with the requirements of legislative and regulatory acts on labor protection.

2. I reserve control over the implementation of this order.

General Director of Servus LLC /Dubovitsky/ A.A. Dubovitsky

I have read the order /Poltavchuk/ N.N. Poltavchuk

Reflection in accounting policies

As a rule, the presence of a commission and its functionality are prescribed in the accounting policy of the enterprise. To do this, it is enough to create an application to the accounting policy. What needs to be reflected in it:

• indicate which documents the commission is guided in its activities (for example, the Federal Law “On Accounting”, instructions for using the chart of accounts, etc.);
• stipulate that the composition of the commission will be approved by order of the head;
• determine the presence of a chairman and his functions.

The accounting policy can immediately reflect how often the commission will meet - for example, you can indicate that meetings are held as needed, but at least once every six months (absolutely any period can be specified at the discretion of the manager).

An important point that also needs to be highlighted is the number of commission members present at the meeting at which it is considered to have taken place and at which the commission is generally competent to make a decision (most often, this is two-thirds of the total number of participants).

If there is such a need, then experts and specialists in specific fields can be invited to the meeting. They are included on a voluntary basis. The employee who is the financially responsible person for the object that is on the disposal agenda cannot be involved as an expert.

Order on the creation of a commission to test knowledge of electrical safety

If the enterprise has electrical equipment, then personnel must be aware of the rules for working with it and safety when using it in order to avoid serious consequences. To test the knowledge of this knowledge, management appoints a special commission that regularly tests the personnel’s knowledge of the rules and regulations for handling electrical equipment.

The management's order expresses its demand to create a commission and conduct a test of personnel knowledge in this area. It is compiled according to generally accepted documentation standards and must contain references to regulatory documents.

Artemis LLC ORDER No. 15/2 On the appointment of a commission to test knowledge of electrical safety

March 12, 2022, Solnechnogorsk

In accordance with the requirements of the Rules for the technical operation of electrical installations of consumers and the Rules for labor protection during the operation of electrical installations:

I ORDER:

1. Appoint a commission to test knowledge of norms and rules for working with electrical equipment, consisting of:

Chairman of the commission: chief engineer Dmitrenkov Yu.L., electrical safety group

Deputy Chairman of the Commission: Deputy Chief Engineer Lebutenko G.I., Electrical Safety Group.

Members of the commission:

• labor safety engineer Levanevsky K.M.
• electrical installation engineer Mikhailovsky R.P.;
• electrical installation engineer Zaturin K.I.

2. The HR department is ordered to inform the employees of the organization in the part that directly concerns them.

3. I reserve control over the execution of the order.

General Director of Artemis LLC /Ladinsky/ K.P. Ladinsky

Why else can you create a commission?

In addition to carrying out the procedure for writing off fixed assets, a commission can be created for other purposes, in particular, in order to analyze how effectively other assets are used in the enterprise.

For example, calculating the performance level of an asset. Such a study could be carried out by a commission created to consider the need to sell assets. Or a commission can be created for the purpose of acquiring assets and properly processing the purchase.

Even the calculation of the period during which an object can be operated by an organization can be made by a commission specially assembled for this purpose. There can be very, very many areas of functionality. For any purpose within the framework of using the company’s assets, you can create a commission.

This is especially true when the organization does not know who should make this or that decision - for example, the car can no longer be used - what to do with it, who should decide it, how to formalize it. In this case, we assemble a commission and document all decisions with acts. During inspections, the organization will definitely not receive any complaints from supervisory authorities.

Order on the creation of a commission for writing off material assets

In order to write off material assets from the balance sheet of an organization, you need to regularly record them. Write-off is possible only upon the conclusion of a commission that has accounted for inventories that constitute the organization’s assets and has made a conclusion regarding their income and expenditure. And for this purpose such a commission must be established by order of the leadership.

In addition to the purpose, the order must indicate the period of relevance of the commission’s activities if it is not permanent, as well as the names and positions of its chairman and members. It is necessary to mention control over compliance with the order and the responsibility for this of a specific person.

Icecream LLC ORDER No. 11/3 On the creation of a commission for accounting and write-off of material assets for 2022

December 25, 2016, Tomsk

In order to account for income, expenses, ensure safety and justified timely write-off of material assets

I ORDER:

1. Create a permanent commission operating during 2022 consisting of:

chairman of the commission: chief engineer Kolobchuk R.I.;

members of the commission:

• process engineer Markiyanov P.I.;
• caretaker Lestritskaya A.T.;
• accountant Smirnova E.K.

2. If necessary, a materially responsible person is additionally included in the commission, to whom the corresponding inventory items are accountable.

3. Control over the execution of this order shall be assigned to the chief accountant A.I. Fiolentova.

General Director of Icecream LLC /Trubetskoy/ A. A. Trubetskoy

How to calculate the size of the commission

The minimum number of commission members for writing off material assets is 3 people (if there are less than 3, the commission’s conclusions may be biased):

• Chairman (PC);
• representative of the accounting/economic service (ABS);
• financially responsible person (MRO).

For example, in a company with a minimum set of material assets and a small staff, the commission may consist of a supply manager, a chief accountant and a sales manager. Large holdings may have several commissions for writing off material assets with different compositions. These may be separate commissions in each division, special commissions for groups of material values, or commissions formed according to other principles. Their work is coordinated and controlled by a central commission.

To determine the composition of the commission for writing off materiel, you can use the following algorithm:

K = PC + SBS + MOL + SV + CH, where:

SV - specialists of the enterprise, whose professional knowledge and experience make it possible to objectively assess the state of material assets (if this requires special knowledge);

SN - invited specialists from specialized companies (for independent assessment).

Thus, the more technically complex the material value to be written off is, the larger the composition of the commission. Thus, when writing off obsolete office furniture, a minimum composition (PC + SBS + MOL) is sufficient, and writing off a burnt-out heat pump requires the additional inclusion of specialists of the appropriate level in the commission.

Order on the creation of a commission for write-off of fixed assets

In order to write off certain fixed assets that have fallen into disrepair or for other reasons are being removed from the organization’s balance sheet, it is necessary to appoint a special commission that will give an opinion regarding these tangible assets. The commission can be permanent or appointed to write off, for example, a particular equipment or vehicle. In this case, the order must indicate the specific purpose of creating the commission and its competence.

LLC "Lukomorye" ORDER No. 14/1 On the creation of a commission for writing off fixed assets

04/18/2017, St. Petersburg

To write off equipment (woodworking machine) from the organization’s balance sheet

I ORDER:

1. Create a commission consisting of:

chairman of the commission: head of the woodworking shop R.V. Patrakovsky;

members of the commission:

• chief accountant Mikhailishina V.K.;
• master adjuster Rubakhin O.L.;
• technologist E.N. Shchusenko

2. Assign the following competencies to the created commission:

• inspection of a woodworking machine subject to write-off (using the necessary technical documentation and accounting data);
• identifying the reasons for the need to write off equipment;
• identification of persons through whose fault premature wear of the machine occurred;
• establishing the possibility of using individual parts of the machine capitalized as a result of equipment dismantling, and their assessment in accordance with the current market value;
• drawing up an act for decommissioning the machine.

3. The equipment decommissioning act, approved by the head of the organization, is subject to transfer to the accounting department of LLC Lukomorye.

4. I reserve control over compliance with this order.

General Director of Lukomorye LLC /Sedykh/ P.I. Sedykh

***

The Regulations on the Commission for the Write-off of Material Assets describes the procedure for the work of specially appointed company employees (commission members) to inspect the assets, identify the causes of malfunctions in them, identify the perpetrators, draw up acts for write-off, and formulate economically justified conclusions about the inappropriateness of repairing an object that has become unusable.

This document can include an algorithm for calculating the composition and number of commission members, as well as other organizational issues (how often commission meetings are held, how long it takes for write-off acts to be submitted to management for approval, etc.).

Find out how to organize the work of the labor safety commission here.

Order to create a commission to investigate the accident

Accidents at work are always an emergency, so there cannot be a permanent commission to investigate them at the enterprise. Each emergency that occurs requires a special approach depending on the specifics, and, as a result, the appointment of a separate investigation commission, which will include relevant specialists.

The manager issues an order, after which the investigation begins. The order must refer to government regulations, briefly outline the characteristics of the accident with the obligatory mention of the victim’s name, and also mention the person responsible for compliance with the order.

Irida LLC ORDER No. 4/11 On the creation of a commission to investigate the accident

05/29/2017, Moscow

In order to investigate an accident that occurred on May 28, 2017 in a woodworking shop, when, while working on a woodworking machine at 11:07, master Domenko V.A. suffered an injury to his right hand,

I ORDER:

1. Create a commission to investigate the accident consisting of: chairman of the commission: labor safety engineer Ravenilov K.E.; members of the commission: head of the woodworking shop Osadchiy O.L.; engineer Starovoitov P.R.; technologist Leshchov A.P.

2. The commission begins work immediately, in its work guided by Art. 229, 230 of the Labor Code of the Russian Federation and other legislative acts on labor protection.

3. Technologist Leshchov A.P. ensure the preparation, maintenance and further storage of accident investigation documents.

4. I reserve control over the execution of this order.

5. All employees of the woodworking shop are required to assist the commission and provide the necessary information.

General Director of Irida LLC /Zatonsky/ N.I. Zatonsky

Contents of the order

As noted above, the commission for writing off inventory items is formed on the basis of an order, by which the manager gives instructions on:

• composition of the commission;
• conducting audits and technical expertise (if required);
• drawing up an act and reflecting the write-off of inventory items in accounting;
• the exact dates of the events, as well as the persons responsible for the events.

The order must contain both the director’s order and the organizational features of the process. There is no special form for drawing up this order; the company develops it independently, and then approves it in the company’s internal documents. In this case, you can take the INV-22 form as a basis.

The order must necessarily include the following information:

• name of company;
• place, date of issue of the order;
• name of the document, order number;
• grounds for drawing up the document;
• the main text containing the order on the creation of the commission, the purpose of its formation and inventory, the timing of the procedure, as well as the date of drawing up the act;
• information about the object (name, inventory number, reason for checking inventory, initial cost, as well as funds spent on depreciation);
• list of persons responsible for execution of the order;
• signatures of persons related to the document, signature of the manager.

In addition, the order must also contain references to regulatory documents that serve as the basis for the procedure. This, for example, could be a memorandum.

Sample order for the creation of a commission for writing off inventory items