Sample. Inventory report of unfinished repairs of fixed assets. Form No. inv-10 (order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49), 2021, 2021 - Accounting statements, accounting

Inventory is a complex concept that includes checking the presence and condition of other goods and materials that belong to an individual entrepreneur or legal entity. We are also talking about those fixed assets that are undergoing a repair process and are not yet completed at the time of the inventory.

Form INV-10

The unified form INV-10 was introduced by Resolution of the State Statistics Committee No. 88 of August 18, 1998. Until the end of 2012, the form was mandatory for all companies and enterprises, and at the beginning of 2013 it became recommended. But the form is still actively used today, despite the fact that business entities have received the right to work with forms developed independently. The relevance of use is determined by the convenience of the document and the reluctance of managers to have conflicts with inspection authorities, since the latter are accustomed to working with unified forms.

Attention! The desire to work with your own forms, as well as with unified ones, should be enshrined in the accounting policies of companies. It is also important to remember that you cannot remove mandatory details from the forms, otherwise the document will be considered invalid.

What is an inventory act for unfinished repairs of fixed assets

Concept and goals

An act in form INV-10 is a special document that is drawn up during the inventory process. The fact is that some of the company's fixed assets may be under repair from time to time. It is not always possible to carry out work to restore the OS instantly, and the timing of the inventory should not go beyond the law.

The main feature of this act is that:

it is compiled exclusively during the inventory procedure of objects of unfinished repairs;
it displays the entire repair process: cost, how much was invested in repairs, how much more needs to be invested in repairs.

The purpose of the act is to show the procedure for repairing a fixed asset, changes in its value and the level of costly investments in repairing the operating system. In addition, during repairs, a certain item cannot be used and may not be located on the premises of the enterprise. With the help of this act, the fact is shown that the thing really exists, but it is under repair.

Standards in this area

In the field of inventory, several basic regulatory and legal acts exist and operate:

Resolution of the Cabinet of Ministers of the Russian Federation dated September 23, 2002 N 696;
Federal Law of November 21, 1996 N 129-FZ “On Accounting”;
Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49;
Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n;
Resolution of the State Committee of the Russian Federation on Statistics dated August 18, 1998 N 88 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results.”

Inventory procedure

Any inventory begins after the director issues an order. The document indicates the grounds for conducting the inspection, deadlines, and a list of objects. The order, as a rule, is drawn up in the INV-22 form.

Next, the commission begins work on the day when the start of the inventory was indicated. After the inspections and calculations have been carried out, an inventory report is filled out and submitted to the accounting department.

For your information! Objects of unfinished repairs should include transport, equipment, buildings and structures and other objects being repaired that relate to the organization’s operating system.

Found documents on the topic “an example of an act on a product beyond repair”

The act of delivery and acceptance of cases ( example ) Documents of the enterprise's office work → The act of delivery and acceptance of cases (example)
the act of delivery and acceptance of cases of the city "" 20, this act was drawn up by the former (position, surname, name, patronymic) (name ...
Act about the return of defective goods
Enterprise records → Certificate of return of defective goods
Act No. dated "" 20 about the return of defective goods 1. name of the organization 2. full name of the authorized person...
Act markdowns goods
Accounting statements, accounting → Certificate of markdown of goods
...a couple in the commission trade of non-food products , approved by order of Roskomtorg dated December 7, 1994 no. 99 act of markdown "" 20, the commission agent represented by (last name, first name, patronymic) and the committent made a markdown (last name, first name, patronymic) ...
Act absence goods required size
Statements of claim, complaints, petitions, claims → Act of lack of goods of the required size
act of absence of goods of the required size "" 20g. This act was drawn up in the presence of the consumer, paspo...
Act about shortages and/or mis-grading goods
Documents of the enterprise's office work → Statement of shortage and (or) misgrading of goods
Act No. dated "" 20 about shortage and (or) misgrading of goods 1. name of the organization 2. full name of the authorized person...
Act on establishing discrepancies in quantity upon acceptance goods
Documents of the enterprise's office work → Act on establishing discrepancies in quantity upon acceptance of goods
act on establishing discrepancies in quantity upon acceptance of goods dated "" 20, name of organization ...
Form No. inv-4 Act inventory goods shipped
Accounting statements, accounting → Form No. inv-4 act of inventory of goods shipped
act of inventory of goods shipped form no. inv-4 (enterprise, organization) form no. inv-4 approved by resolution...
Sample. Act control check of correct loading of products (goods)
Contract for the carriage of goods and passengers → Sample. Certificate of control verification of the correct loading of products (goods)
act of control verification of the correct loading of products ( goods ) name and details of the enterprise: “” 20, no...
Sample. Act for damage, fight, scrap goods (material). Form No. 12
Accounting statements, accounting → Sample. Act of damage, damage, scrap of goods (material). Form No. 12
...its markdown (write-off) due to the material. (damage, battle, etc.) as a result of the inspection it turned out: - no. quantity actir markdown sum pre- +- +-markdowns skur.name of goods , sorted.gross netto price sum newamount or materials, art...
Act about consumption goods by batch (Unified form N MX-11)
Enterprise records management documents → Statement of consumption of goods by batch (Unified Form N MX-11)
the document “ Act on the consumption of goods by batch (unified form n MX-11)” in excel format using the link “download fa...
Act about consumption goods by batch (Unified form N MX-12)
Enterprise records management documents → Statement of consumption of goods by batch (Unified Form N MX-12)
the document “ Act on the consumption of goods by batch (unified form n mx-12)” in excel format using the link “download f...
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Act acceptance goods in quantity and quality
Documents of the enterprise's office work → Certificate of acceptance of goods by quantity and quality
I approve the director ""20. an act of acceptance of goods in terms of quantity and quality, an act has been drawn up (name of the organization that carried out the acceptance of goods...
Act product acceptance (goods) in count
Agreement for the supply of goods, products → Certificate of acceptance of products (goods) by quantity
and to the acceptance of products ( goods ) by quantity "" 20g. place of drawing up the act and acceptance of products ( goods ) start time of acceptance of products ( goods ) end time of acceptance commission consisting of: ...
Sample. Act for transmission goods, containers and equipment when changing bartenders
Accounting statements, accounting → Sample. Act on the transfer of goods, containers and equipment when changing barmen
Okud code 0903115 (enterprise, organization) act no. for the transfer of goods , containers and equipment when changing bartenders on 20. handing over: receiving: (position, function...
Act product acceptance (goods) by quality
Agreement for the supply of goods, products → Certificate of acceptance of products (goods) for quality
I approve (name and address of the head of the enterprise of the enterprise that drew up the act ) (signature) “” 20 and to the acceptance of products ( goods ) for quality “” 20g. place of drawing up the act and acceptance...

Commission

The manager decides which employee will be part of the commission. How many people and what categories of employees should be members of the commission is not prescribed by law anywhere. As a rule, 3-4 people are chosen. These could be accounting employees, heads of departments, and directorate employees. Financially responsible persons cannot participate in the inventory as members of the commission, since it is precisely the company’s property for which they are responsible that is subject to inspection.

Usually the composition of the commission is approved for an indefinite period by order of the head.

Who signs the paper and why

The completed document must contain the signatures of the following persons:

Members and chairman of the commission. Their signing of the act indicates that they confirm the correctness of the calculations and objects included in the document.
Financially responsible employees. They confirm the correctness of the commission’s actions, the correctness of the information entered into the document, and the absence of claims against the commission members.
An accountant who, after completion by the commission, receives the act. The signature of this employee certifies that the calculations in the documents have been verified.

How to fill out INV-10

The document contains a front and back side. Each of them must be filled out.

Facial

The page begins with a header that contains information about the company, inventory documents, deadlines for the procedure, and details of the act to be filled out.

Then the main part begins - the table. You need to enter the following information:

Record number in order.
The name of the object that is under renovation. Here you can also note the type of work.
Inventory number of the object.
Order number. It is assigned at the stage of handing over the OS for repair (in the contract or receipt).
The name of the department or other structural unit that submitted the OS for repair.
Repair cost. This is stated in the contract.
Percentage of technical readiness. Determined on the date when the inventory is taken. This data is entered by the financially responsible employee.
Contractual repair costs. To fill out this column, you need to multiply the data from the sixth and seventh columns.
Actual costs. They are calculated based on the documentation accompanying the repair.
Inventory results: savings. Occurs if a repair organization or service center gives a discount or the necessary equipment or materials were purchased at lower prices than planned.
Inventory results: overexpenditure. The situation may arise if there is a sudden increase in the price of repairs, components, materials, etc. Sometimes the amount of repairs increases due to the fact that additional work is required and, as a result, expenses.
Note. Note additional information.

At the end of the table, record the final results for the entire page.

Negotiable

The table continues on this side. Then the chairman and members of the commission, the financially responsible person and the accountant put their signatures. The latter also puts the date at the bottom of the page.

Filling out the act

The procedure for filling out the act is regulated by law, because the forms are established in the Methodological Recommendations.

Form

The form of the act has two components.

The first part of this act must indicate the following important information:

the name of the organization and (or) structural unit in which the inventory of property is being carried out, which, among other things, is under repair;
organization codes according to OKUD and OKPO;
details of the document on the basis of which the audit in the organization is carried out (date of preparation, document number);
start date and completion date of the audit;
details of the accounting account on which the equipment being repaired is listed.

The second part of the form contains a table detailing fixed assets. The following basic data must be entered into this table:

name of the fixed asset that is being repaired;
the amount of the repair contract;
the name of the department from which the OS came;
planned cost of repairs;
actual amount of money spent;
the level of readiness of the item for use;
the amount of savings or overruns on repairs (from planned financing);
inventory number.

Just below the table there are columns and lines for affixing signatures of the chairman and members of the inventory commission.

Instructions

Although this form is no longer new, many accountants, especially young ones, are still poorly versed in the issue of correctly filling out the form data. We will analyze in detail what, how and where to write.

In principle, everyone knows how to fill out the starting part of the form. Problems may arise with entering data into the table. The filling algorithm is as follows:

Column 1 contains the serial number of the entry;
the second column is a field for writing the full name of the item that is being repaired (name and model);
Column No. 3 indicates the inventory number that is assigned to a specific fixed asset in the enterprise;
Column 4 contains the order number on the basis of which the repair is carried out;
the full name of the structural unit of the company (organization) that transferred the OS for repair is placed in the fifth section of the table;
the sixth column is the amount of the contractual cost of repairs;
During the inventory process, there may be a different percentage of the technical readiness of the product for use. This number must be indicated in the seventh column of the table;
in columns 8 and 9 the costs that have already been spent on the OS during the repair process are entered (calculated and actual);
savings compared to the planned amount of capital or current repairs are entered in column 10;
the use of unplanned excess funds is displayed in column 11.

The video below will tell you how to reflect the OS repair:

Forms and samples

Forms of this form can be obtained in the appendices to the Methodological Recommendations. Let's look at a sample of filling out a form to fully understand the filling algorithm.

On the reverse side of the above form, the signatures of the commission members are mainly placed. In addition, it states that all operating systems that are under repair are present and not stolen, but are only temporarily unable to benefit the company.

You can download the forms for free here in pdf, xls format. The sample is available for download in word format.

Sample of filling out INV-10

Addition

It is important to remember the following information:

The document must be completed in two copies. One should remain in the accounting department, and the second should remain with the financially responsible employee.
Filling out the document can be done manually or on a computer. In the second case, only so-called live signatures are placed. It is also possible to fill using special programs. In this case, some of the data is entered manually.
All members of the commission must sign the act. Otherwise, the document will not be considered valid.