Unified form OS-1a (form)
The unified form OS-1a “Act of acceptance and transfer of a building (structure)” was approved by Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7.
You can download its form on our website.
Let us remind you that the use of unified forms is now optional. If you wish, you can develop and approve the form of this act yourself. Read more about this in “Primary document: requirements for the form and the consequences of its violation .
Key points when filling out form OS-1
The act applies to primary documentation, for which strict requirements have been abolished since 2013. Therefore, today, enterprises and organizations have every right to draw up a document in any form, use a template approved within the company, or fill out a previously mandatory standard unified form. The last option is convenient because it includes all the necessary information; you do not need to rack your brains over the structure and content of the document.
The required information in the act includes:
- creation date and number;
- details of enterprises;
- the name of the fixed asset, as well as everything related to its quality and quantity.
If the recipient of the property has no claims against the supplier, this must be noted; if such claims exist, they must be described in detail.
Application of the OS-1a form
The unified form OS-1a is used to formalize:
- acceptance and commissioning of real estate (buildings, structures);
- disposal of buildings and structures upon their transfer from one organization to another (sale, exchange, etc.).
How to reflect in inventory documents a building that has been completed but has not been formalized with a transfer and acceptance certificate in the OS-1a form? The answer to this question was explained by ConsultantPlus experts. Learn the material by getting trial access to the system for free.
Is it necessary to create a commission?
As mentioned above, two organizations always participate in the acceptance and transfer of fixed assets. Moreover, in some cases, an entire commission is created to carry out the procedure and draw up the act.
This is usually necessary when the property (for example, equipment or instruments) has complex technical characteristics. To ensure that it is transferred in proper quality, working condition and without any breakdowns, defects or defects, third-party experts are sometimes included in the commission.
Who draws up the OS-1a act
In the event that an object (building, structure) is transferred from the former owner of this OS to a new owner, the act is drawn up by the former owner in 2 copies:
- For myself.
- For the new owner.
In this case, both copies are approved by the heads of both the recipient organization and the donating organization. The act is accompanied by technical documentation for the transferred object.
When purchasing a new building, structure, as well as when putting into operation independently constructed objects, the receiving OS organization draws up an act only in 1 copy - for itself. In this case, the details of the donating party are not filled in.
What to pay attention to when drawing up a deed
Information can be entered into the document either on a computer (if an electronic form is available) or by hand (with a ballpoint pen, but not a pencil).
An important requirement that must be met: the presence of signatures of heads of organizations or representatives acting on their behalf (the use of facsimile signatures is unacceptable).
There is no strict need to certify the form using stamps, since from 2021 legal entities have the right to use seals and stamps in their work only on the condition that this norm is enshrined in their internal regulations.
The document is created in at least two copies (one for each party to the transaction), but additional copies can be made if necessary.
Nuances of filling out the act in form OS-1a
The act is drawn up on 3 pages.
Page 1 states:
- Notes on the approval of the act. When purchasing/creating a new object, the act is approved only by the receiving party.
IMPORTANT! The fields for marking the approval of the act of the unified form OS-1a contain such details as the place of printing. However, the seal is not listed among the mandatory details of the primary accounting document established by Part 2 of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ, therefore, if an organization (receiver or deliverer of OS) officially refused to use the seal (law dated April 6, 2015 No. 82-FZ), 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.
- Information about the organization that receives the OS.
- Information about the delivering organization. This attribute is filled in if the object is transferred as an OS. For new and independently created objects, it is not filled in.
- Accounting information, including the account of the object, the date of acceptance/write-off of the object from the register.
- Information about the property itself: name, purpose, location, information about the organization that designed/built the property, inventory number, passport number and depreciation group, etc.
The second page of the act contains 3 sections.
Section 1 is filled out by the donating organization. For new objects this section is not completed. It contains information about the asset as of the date of transfer, including the dates of construction, commissioning, reconstruction, modernization, 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 in only by the party receiving the object in its instance. This provides information on the depreciation procedure for an object: its original cost, useful life, as well as the method of calculation and depreciation rate.
Section 3 contains a brief individual description of the property.
On the third page of the document:
- data on the acceptance of real estate by the commission;
- signatures of competent persons: members of the acceptance committee and persons who handed over and accepted the object.
At the very end, accounting department marks are made about the entries in the inventory cards.
For a sample of filling out the unified form OS-1a, see our website.
Step-by-step process for creating form blocks
The building acceptance certificate form OS-1a consists of 3 pages that must be filled out.
Page No. 1 of the form is filled out as follows:
- marks approving the transfer and acceptance certificate (issued only by the receiving party of the transaction);
- data of the recipient organization (name of the enterprise, INN, KPP, address, bank details, telephone, OKPO code);
- information about the delivering company (name, INN, KPP, legal address, contact phone number, current account details) is filled in only when transferring an object as a fixed asset; for new buildings, newly created data lines of the OS-1a form are not filled in;
- information indicated in the act form on the right, which reflects in the accounting documentation the date of acceptance and deregistration, the account is indicated in the debit of which the property is accounted for;
- data about the property (name, location address, intended purpose, information about the company that prepared the project, depreciation group number, passports, inventory);
- The column “state registration of rights to real estate” contains information about the number and date of registration of rights to property.
The OS-1a form is assigned a serial number, and the date the form was compiled is recorded.
Then the characteristics of the property being transferred or received, the address of its location, and information about shared ownership (if there are several owners) are written.
The line “foreign currency” must be completed when purchasing property in foreign currency.
Page No. 2 consists of 3 sections:
The first section is filled out by the delivery company; for newly constructed buildings and structures, the section remains blank.
In this section of the second page of the OS-1a form the following is recorded:
- information about the transferred property;
- date of construction and commissioning (overhaul, modernization, reconstruction);
- actual period of use (without taking into account the period of modernization or mothballing of the structure);
- residual value taking into account depreciation;
- the depreciation method used.
It should be taken into account that depreciation is accrued for the entire period of use of the structure; these amounts are entered in the column “amount of accrued depreciation” of the OS-1a form.
“Residual value” is the difference between acquisition cost and depreciation.
The second section of the OS-1a act is drawn up by the receiving party in a specially designated place.
The depreciation of property is sequentially filled in in the transfer and acceptance certificate:
- initial cost of the OS,
- term of use,
- method and rate of depreciation calculation.
The original cost of the building includes the purchase price, reduced by the amount of VAT, but taking into account additional costs.
What are the costs of purchasing an OS? Useful life is the total life minus the operational period.
The third section of the OS-1a act form reflects the individual characteristics of the property and the presence of precious metals.
The final page of the standard form contains the final conclusion of the above information, confirmed by the signatures of the commission members.
When new property is accepted for registration, it is inspected by a commission for the presence of defects; based on the results of the measures taken, an assessment of the condition of the object is given.
If defects are found, then an OS-16 act is drawn up, the form and sample of which can be obtained.
Technical documentation of the building or structure is attached to the transfer and acceptance certificate OS-1a.
Each party to the agreement creates its own commission, which must include at least 2 company representatives. The composition of the commission members is approved by order of the head.
The completed form of the act is signed by each party to the transaction, indicating the details of both enterprises (address, company name, full name of the manager or authorized representative).
When renting premises, the landlord's bank account for rent payment is also indicated.
Form OS-1a is signed by managers acting on the basis of the company’s Charter. Other employees of organizations can also sign their autographs if their right is enshrined in a properly executed power of attorney.
fillings and form
Below we offer a unified form OS-1a and a completed example of a document upon receipt of a building or structure under a purchase and sale agreement.
OS-1a forms - excel.
Sample of filling out the act of acceptance and transfer of a building for sale and purchase:
