Unified form No. OS-1 - Certificate of acceptance and transfer of fixed assets

Certificate of acceptance of transfer of fixed assets - where to download the form

The unified form OS-1 “Act on the acceptance and transfer of fixed assets (except for buildings, structures)” was approved by Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7. This form is available for free on our website:

Read about the use of independently developed document forms in the material “Primary document: requirements for the form and the consequences of violating it.”

The act of acceptance of the transfer of an object of fixed assets - how many copies should there be?

If there is an acceptance and transfer of a fixed asset between its former owner and the new owner, the act is drawn up in 2 copies: one for the transferring party, the other for the receiving party. In this case, it is compiled by the donating organization.

Both copies are approved by the heads of the recipient organization and the donating organization. The act is also accompanied by technical documentation related to the OS object.

Find out how to correctly take into account the receipt of OS when purchasing from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

When purchasing a new operating system, which is a product for the seller, or when introducing an object that the organization created itself, only 1 copy of the act is drawn up.

When is it compiled?

APP is drawn up in cases where one person transfers products to another person.

The act is drawn up:

• when transferring the goods from the seller to the buyer (the paper confirms the fact of receipt of the item by the consumer);
• when sending products to a warehouse (the acceptance certificate is drawn up in 3 copies and is accompanied by an agreement on the preservation of valuables);
• when sending valuables for safekeeping (the APP is accompanied by a corresponding agreement).

The first option is the most common.

Sample filling - OS form 1 and its features

OS 1 – you will find a sample filling below, it is compiled on 3 pages. Before using the sample filling - form OS 1, you should understand that such a document is created only for registering a new fixed asset. When selling fixed assets, in the sample of filling out OS 1 (transfer and acceptance certificate), the receiving party should be sure to rewrite the information about the conclusion of the acceptance committee in the appropriate column.

The main feature for the sample of filling out OS 1 from the lessee is that a note is made in the act that the received object is being put into operation under a leasing agreement. Please note: this agreement must stipulate that the fixed asset is transferred to the lessee for balance.

Due to the fact that after the adoption of the new law on accounting since 2013, the use of unified forms is not mandatory, each accountant can edit the form of such a document in his own way. When adjusting the OS-1 transmission acceptance certificate, you should remember in which columns to display the required information.

Page 1 states:

1. Certificate approval stamps. When purchasing/creating a new OS, the certificate of approval is not affixed by the donating organization.

Important! The stamps of the unified form OS-1 (the sample filling will help you figure this out) contain such details as the place of printing. At the same time, the seal is not listed among the mandatory details of the primary accounting document established by Part 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”. That is why, if an organization (receiver or deliverer of OS) has officially refused to use a seal (Federal Law No. 82-FZ dated April 6, 2015), it is not necessary to affix a stamp. This is confirmed by the letter of the Ministry of Finance of Russia dated 08/06/2015 No. 03-01-10/45390.

1. Information about the organization that receives the OS.
2. Information about the delivering organization. This attribute is filled in if the object is transferred as an OS. This is not required for new and independently created objects.
3. Accounting information, including the account of the object, the date of acceptance/write-off of the object from the register.
4. Information about the fixed asset itself: name, purpose, model, brand, location, information about the manufacturer, inventory and serial numbers, depreciation group number, etc.

The second page of the act contains 3 sections.

Section 1 is filled out only for objects that were used as fixed assets based on the data of the donating organization. It contains information about the asset as of the date of transfer, including the date of release, commissioning, overhaul, actual service life, useful life, as well as information on depreciation accrued by the former owner and the residual value of the fixed asset.

Section 2 is filled out only by the recipient organization in one (its own) copy. This provides information on the depreciation procedure for an object: its original cost, the useful life established by the new owner, as well as the method and rate of depreciation.

If you need to indicate additional information, for example, liquidation value, enter these columns into the OS form yourself. Material assets removed during the dismantling and disassembly of an asset that are suitable for further use, come to the warehouse on the basis of an act in form No. M-35, a demand invoice in form No. M-11 or another document developed independently (Part 4 of Art. 9 of the Accounting Law).

About depreciation of fixed assets in accounting, see:

• “Formula and example of the reducing balance method of depreciation”;
• “How to correctly apply the cumulative depreciation method?”

Section 3 contains a brief individual description of the fixed asset item. All its fixtures and accessories are reflected here, the content of precious metals (if present in the composition) and other characteristics of the object are indicated.

On the third page of the document:

• data on the acceptance of the OS by the commission (whether or not the object meets the technical specifications, whether it requires modification);
• signatures of competent persons: members of the acceptance committee and persons who handed over and accepted the object.

At the very end, accounting marks are added:

• the transferring organization - that the disposal of the object is reflected in the inventory card (filled out only when transferring fixed assets between owners);
• the receiving party - about opening an inventory card on the OS or about a corresponding entry in the inventory book.

How to fill out the act of acceptance and transfer of a building (structure) according to Form N OS-1a is described in detail in the Ready-made solution from ConsultantPlus. There you can also see a sample of the completed act. Trial access to K+ is free.

Algorithm

Reorganization in the form of merger is a multi-stage process. In general, it can be divided into the following stages:

1. Making an unambiguous decision by the owners (founders). If there are several of them, then minutes of the general meeting are prepared for documentary confirmation. If there is one, then it is formalized in the form of a decision.
2. Drawing up an agreement with the successor organization.
3. Issuance of the corresponding order.
4. Notification of the organization's employees in advance, in writing. This is necessary for productive interaction with employment services.
5. Within a three-day period after the order is issued, notifications (with confirmation of receipt) are sent to the registration authorities. If necessary, extra-budgetary funds of the joining company are notified.
6. Counterparties are notified.
7. There should be a publication about the reorganization in the media - the specialized publication “Bulletin of State Registration”. Moreover, posting a fresh note once is not enough. It must be published twice. This is the only way an organization can prove that it has no desire to hide any facts from contractors or third parties.
8. An inventory of the company's movable and immovable property is carried out. Inventory acts are drawn up.
9. A transfer deed is drawn up and attached to the contract.
10. Amendments to the Charter.
11. Consolidate changes in the state register, tax and other organizations that control the company’s activities.

If everything is in order with the paperwork, then employees of the state registry are required to enter the relevant information into the general database within three working days. Without a transfer act during reorganization in the form of a merger, this entire mechanism is simply impossible.

Certificate of acceptance of equipment transfer for installation - form OS-15

In some circumstances, enterprises have difficulty drawing up a report on received equipment that must be installed. Despite the apparent similarity with the form described above, a different OS-15 form is used here.

When receiving equipment for installation purposes, it has its own path: first of all, it goes to the warehouse, then it is assembled, and after testing, the object is transferred to the category of fixed assets.

Form OS-15 is issued when the equipment is installed at the enterprise. Filling out the form is not difficult, since it contains a standard set of details, lines and columns. This form is available on our website.

What papers can be replaced

It is interesting that in itself it is not a complete equivalent to a purchase and sale or lease agreement, but can only act as an annex to it. But the act of moving material assets, an example of which we gave above, is not the only thing that can be used. You have the right to draw up anything that confirms the need for a decision to transfer an asset and contains mandatory information.

This could be a delivery note - with information about the product, parties to the transaction and other relevant data.

But there are also cases in which the alternative is unacceptable. Typically, these are situations where it is necessary to leave the possibility of making claims (or asserting their absence), for example, when concluding a contract for the purchase of large industrial equipment or expensive property.

Results

Form OS-1 is used when capitalizing an asset upon purchase. It is not necessary to use a unified form. You can develop the transfer and acceptance certificate yourself.

Sources:

• Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 N 7
• Federal Law of December 6, 2011 N 402-FZ “On Accounting”

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Content

The form of the acceptance and transfer act is not established by law.
Its content depends on the specific situation. But some general features of the design of an APP should be taken into account by everyone.

Required details

A valid acceptance certificate contains the following details:

• name of the subject of the operation;
• characteristics of the specified product (number, brand, article);
• the person transferring the object;
• the person receiving the object;
• name of the organization transferring the item;
• date of registration of the APP;
• link to the document supplemented by the act (lease agreement, sale and purchase agreement, etc.);
• cost of the object (with and without VAT);
• number of copies of the APP.

If the receiving party has any complaints about the quality of the item received, all comments are recorded in the act itself and indicate the place of transfer of the item.

The effect of the APP can extend to both individual units of goods and their complexes. But the act must indicate and describe all transferred objects.

Acceptance and transfer acts have legal force and limit the list of requirements that the parties can make to each other. In case of disagreements between the parties to the agreement, the APP is used to defend their interests in court.