How to draw up an act for writing-off?

The act on writing off the materials can be made in volumeIf the material is damaged and is not subject to further use. This document confirms that a particular material is not subject to implementation. It is necessary to be very careful when filling out an act for writing off.

Drawing up an act

For most materials, a singledocument TORG - 16 (approved form of deed of cancellation). In order to correctly draw up an act for writing off, you must fill out all the fields of the form and indicate the following data:

• the name of the organization and the structural unit (if TORG-16 is filled);
• date of registration of the act;
• place of drawing up of the certificate;
• Full name of the members of the commission, which confirms the unsuitability of the materials. Also mandatory are the positions of all members of the commission;
• OKPO code;
• the name of the material;
• inventory numbers;
• the reason for writing off the material;
• amount of material;
• unit price;
• total cost;
• mass (if the material is voluminous).

After the act has been executed, all members of the commission must sign it. Further, the head of the organization signs his seal.

Notes

1. Before proceeding with the execution of the act, it is necessary to make sure that the material that is to be written off is issued on demand and the members of the commission are convinced of its unfitness.
2. If the material is out of date or expired,depreciation, then the form of TOGR-16 does not need to be filled. The accountant in an arbitrary form prepares the material, most importantly - specify the inventory number of the goods and the date of writing-off. Also, you must specify the name of the company and department, from which the material is written off. And to make all the data, as well as when decorating TORG-16. After that, you can carry the act of the head to the signature.
3. The act of writing off is best done in triplicate. One copy is left in the accounting department, the second - in the department, the third - to the materially responsible person.
4. If an application is provided for in the act, a note on this is made before the signatures of the members of the commission.
5. If one of the members of the commission does not agree with thethe provisions described in the act, he can sign it, but make a note about the presence of remarks. All remarks should then be put on a separate sheet of paper in an arbitrary form.
6. If the manager approves the act of writing off, then a note on this should be done in the upper right corner.
7. With the act it is necessary to acquaint all persons whose activities are reflected in it (or may affect their interests). Below the signatures they write down "With the act of being acquainted" and the names of the interested persons.

You can see the finished act by downloading this file.