Certificate of acceptance of equipment OS-14 2021: form and sample of filling out a unified form upon acceptance, receipt of an object

When accepting for accounting a fixed asset purchased for a fee, it is necessary to draw up primary accounting documents in the forms that are approved in the accounting policies of the organization for accounting purposes. It is not necessary to use only unified forms in this case - the organization has the right to independently develop forms of primary accounting documents that it will use, including for the acceptance of fixed assets purchased for a fee.

The equipment acceptance certificate has a unified form OS-14 - the organization has the right to use it to draw up an equipment acceptance certificate. The form of the equipment acceptance and transfer certificate is approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7. This form can also be used as a sample for drawing up an act - it can be supplemented with the necessary details or, conversely, unnecessary details can be removed. If a decision is made to use a unified form of the act, the filling procedure established by the Resolution of the State Statistics Committee should be applied. We will provide a unified form and a sample for filling it out at the end of the article.

The act is drawn up by the commission authorized to accept fixed assets in two copies. It must be remembered that equipment is recognized as a fixed asset if it is not acquired for further sale.

What is this document

Act OS-14 is a unified form on the basis of which an act is formed certifying the acceptance of special equipment to be installed and included in the organization’s PF. It is generated in two copies.

The document is prepared by a commission that has the authority to accept special equipment. The act must be certified by the director of the company or another person with the necessary authority.

The document consists of a title part and two sections. The OS-14 equipment acceptance certificate form is given below.

What is the best form to use when accepting?

Thanks to changes in legislation, it is permissible to fill out an acceptance certificate in a free form, developed according to the templates of the enterprise, taking into account its characteristics, however, it must contain basic information about the parties and the equipment itself.

The acceptance certificate for equipment requiring installation work has a unified form OS-14, which is convenient and widely used in practice.

It is used for registration of goods received at the warehouse at the initial stages with their further use as fixed assets. This form was approved by Resolution of the State Statistics Committee of the Russian Federation No. 7 of 2003.

Regardless of the form used, it must be drawn up in 2 copies - for each of the parties with the obligatory signatures of the commission members.

It is permissible to generate an acceptance certificate in 2 options: for qualitative assessment and for external inspection.

Of course, if all the necessary conditions for acceptance of equipment exist, it is accepted according to a qualitative assessment, but if this is not possible, acceptance is carried out first by external inspection with further detailed re-inspection.

All identified defects are recorded in a separate document - Act OS-16.

Registration of a unified form

The form of the OS-14 act on acceptance, receipt of an object on the title page contains basic information regarding the parties to the transaction:

name of the supplier represented by the seller, donor and other persons, his contact details, OKPO, bank details;
manufacturer's name;
information about transportation - it is necessary to indicate by whom it is carried out - a third party, supplier or recipient, indicate detailed information regarding the vehicle used;
information about the recipient or customer - name, OKPO, contact information, bank details;
the basis for drawing up an acceptance certificate is an order or instruction from the manager on the purchase of equipment.
Further in the unified act OS-14 is the main part of the form, which consists of 2 tables:
The first is intended for entering information regarding the date and time of shipment and delivery of equipment;
The second is for indicating information about the equipment; information about actual and declared data is also entered into this table.

Important! If it is not possible to study the fixed assets in detail upon receipt, the act indicates the need to perform a detailed study later.

After filling out all the fields of the OS-14 form, the act form is signed by all members of the commission and the person who accepted the cargo, and is also certified by the head of the organization.

Important: the document must be stored for at least 3 years after preparation.

Features of the practical application of the document

Act OS-14 is used to formalize the first stage of acceptance of special equipment into the organization’s operating system - transferring it to the warehouse. If the object has passed the initial inspection, it is sent for installation (this action is accompanied by the execution of another act - in the OS-15 form).

An authorized representative of the company that installs special equipment and accepts it for safekeeping puts his personal signature on the copy of the act remaining with the transferring party, and takes the second copy for himself.

If any deficiencies are discovered during the installation of special equipment, they are reflected in the report in form OS-16. After completion of the installation process, the object is included in the PF. For this purpose, an act in form OS-1 is used.

Certificate of acceptance and transfer of equipment. 2020 sample

The equipment acceptance and transfer certificate is a document certifying the fact that the equipment has been moved for installation or for commissioning. The need to draw up such a document arises when transferring equipment from one institution to another.

The act is not an independent document and can be a continuation of another action, for example, an agreement. In the absence of the latter, the act loses its status. The presence of a signature in the document of the recipient of the equipment indicates its acceptance in appropriate quality and quantity.

Files for download:

Sample OS-15
Form OC-15

How to fill out the title page

The details of the company that receives the equipment are written down.
The basis for the formation of an act is a disposition, order or purchase and sale contract. Its number and date of formation must be indicated.
On the right is the date when the object is accepted for accounting; account number the account into the debit of which the object and depreciation group number are accepted.
The document is assigned a serial number and the date of its execution is indicated.
Below are all the details of the supplier, manufacturer and shipper of the special equipment, as well as the receiving address of the facility.
The “delivery address” column is intended to indicate the type of transport by which the special equipment was delivered. The column contains the license plate number of the vehicle, as well as the date and number of the bill of lading.

An example of an equipment acceptance certificate

The act of transfer of equipment, filled out in any form, must contain the same information as in the standard OS-15 form. Below is an example of a completed act in any form:

Equipment acceptance certificate

Closed joint stock company "Stroy-podryad TVS", hereinafter referred to as the "Customer", represented by the head of the institution, Ivan Ivanovich Sidorov, acting on the basis of the Charter, on the one hand, and the installation company "Stroy-montazh BMU", hereinafter referred to as the "Contractor" , represented by the head of the installation department, Petrov Petrov Ivanovich, acting on the basis of the Charter, on the other hand, collectively called the “Parties”, have drawn up this Act on the following:

This Transfer and Acceptance Certificate certifies that Stroy-Podryad TVS OJSC transferred, and Stroy-Montazh BMP accepted, in accordance with Contract No. 15 dated March 10, 2021, equipment in quantity and completeness, in accordance with Appendix No. 1 to marked contract (hereinafter referred to as “equipment”).
The parties jointly, when inspecting the facilities, came to the conclusion that the supplied equipment is in good technical condition and meets the requirements reflected in contract No. 15 dated March 10, 2021.
The Contractor has no claims against the Customer regarding the transfer of equipment in accordance with the requirements set out in Contract No. 15 dated March 10, 2021.
According to clause 3.1. Agreement No. 15 dated March 10, 2021. The Contractor undertakes to install the equipment within two months and transfer it to the Customer for operation on May 10, 2021.
The Parties agreed that if the transferred equipment is damaged as a result of the actions of the Contractor or third parties, the Contractor undertakes to reimburse, at the Customer’s option, the amount agreed upon by the Parties, shown in Appendix No. 1 to Contract No. 15 dated March 10, 2021 for 30 (thirty ) calendar days from the date of filing the claim.
This Act is executed in two copies having the same legal status, one for each Party.

SIGNATURES OF THE PARTIES

Manager Chief

OJSC Stroy-podryad TVS LLC Stroy-montazh

_____ Sidorov ______ __ Petrov ______

How to fill out the second section

The second section of the OS-14 act is a table that is filled out as follows:

1 – name of the received special equipment;
2 – serial and nomenclature numbers of the object;
3 – type, brand or sign of special equipment;
4 – type of object packaging;
5 – the unit by which the object is measured;
6-11 – information about the receipt of fixed assets based on the supplier’s papers: quantity, price, weight;
12-14 – factual information about the reception: quantity, weight, detected defects.

The commission that accepted the special equipment prescribes the completeness of the object, as well as the condition of the packaging. After that she writes a conclusion.

All commission members certify the document with their personal signatures.

How to correctly draw up an equipment acceptance certificate

The assignment of equipment may be accompanied by various documents certifying the fact of its movement, depending on the circumstances. By decision of the State Statistics Committee of the Russian Federation No. 7 of January 21, 2003 “On approval of unified forms …” the following standard templates were adopted:

OS-14 - the form is used to accept equipment into a warehouse with the prospect of its operation in the form of fixed assets. The form is filled out by the established commission appointed by the head of the institution in 2 copies and submitted, after filling it out, for signature by the head or the person replacing him.
OS-15 - the form is filled out when transferring equipment, for example, to the “Contractor” - for its installation.

The presence of standard templates does not oblige managers, when performing operations for the transfer of equipment, to use exactly the submitted approved forms. Acceptance and transfer acts can be filled out in free form according to a template developed by the management of the institution. The only requirement when developing your own form is to display similar information about each participant in the transaction that matches the information set out in the agreement. The act, as a rule, is a form that supplements the agreement between the participants.

To correctly draw up the acceptance and transfer act, the following requirements must be met:

Fill out the list of equipment, including information for each item: manufacturer; brands of equipment; its serial number; quantities and prices. The act also requires a description of the results of the inspection of the external appearance, technical serviceability, configuration, etc.
The list of equipment can be filled out directly on the form or on a separate sheet of paper. The act must certainly be approved by the head of the institution transferring the equipment to the other party to the transaction.
A transfer and acceptance certificate is drawn up on an ordinary A4 sheet. It can be filled out on company letterhead.
The document is drawn up in 2 copies and handed over to the participants between whom the agreement is concluded. When third parties participate in the assignment of equipment, the number of copies of the act increases and must be equal to the number of participants related to the transaction. All copies of the act have the same legal status.
Each copy of the executed document is certified by the signatures of the commission members. If necessary, technical literature is attached to the act showing this action in the form.
Depending on the importance of the equipment being moved, the transfer process can be carried out in various ways. Some types of equipment may be transferred after an operation to test its performance. At the same time, each operation is documented in an appropriate protocol.

Acceptance for accounting and commissioning of OS

Features of documentation

Upon receipt of the OS, the supplier draws up documents depending on the qualification of the OS in its records:

if an asset is accounted for by the supplier as a product, then, as a rule, shipment is carried out using a regular consignment note, for example, according to the TORG-12 form;
if a used asset is transferred, then, as a rule, an act of acceptance of the transfer of the asset is drawn up, which will be the primary document when the object is accepted for accounting as part of the asset.

Also, to take into account the additional costs associated with the receipt of fixed assets and bringing them to working condition, properly executed primary documents must be available, for example, acts for the provision of services, accounting certificates, etc. (Clause 1, Article 9 of the Federal Law of 06.12. 2011 N 402-FZ, clause 1 of article 252 of the Tax Code of the Russian Federation).

Objects that meet the OS criteria are accepted for accounting as fixed assets (clause 4 of PBU 06/01).
Consequently, all objects that do not require installation and are suitable for use in the organization’s activities or fixed assets intended for stock must be taken into account as part of fixed assets when they are received by the organization (clause 39 of the Guidelines for accounting of fixed assets, approved by the Order Ministry of Finance of the Russian Federation dated October 13, 2003 N 91n, clause 4 PBU 06/01, Letter of the Ministry of Finance dated April 18, 2007 N 03-05-06-01/33, Instructions for the use of the Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n).

Certificate of acceptance and transfer of fixed assets

An act of acceptance and transfer of fixed assets is generated when non-current assets are accepted for accounting as fixed assets and put into operation:

for objects that do not require installation - at the time of receipt of the OS object;
for objects requiring installation - after receiving the object from installation and putting it into operation.

The act is drawn up:

by the transferring party when transferring a used OS in two copies - for the transferring and receiving parties. The act is approved by the heads of both organizations;
by the receiving party when accepting fixed assets for accounting in one copy, if the object is sold as a product by another organization as a result of trading activities;
The OS is created for your own needs.

All technical documentation on the OS object must be attached to the act.

There are several unified forms of the act of acceptance and transfer of fixed assets:

Certificate of acceptance and transfer of fixed assets (except for buildings, structures) (form OS-1);
Certificate of acceptance and transfer of buildings (structures) (form OS-1a);
Act on acceptance and transfer of groups of fixed assets (except for buildings, structures) (form OS-1b);

In 1C, the printed form Certificate of acceptance and transfer of a fixed asset object is generated only in the OS-1 form from the document Receipt (act, invoice) and the document Acceptance for accounting . PDF

Inventory card for recording a fixed asset item

OS accounting is carried out using inventory cards that are created for each object. The inventory card reflects all operations carried out with an asset from the moment it was accepted into the OS (clause 12, clause 13 of the Guidelines for accounting of fixed assets, approved by Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 N 91n)

An inventory card for recording a fixed asset object is used to record the presence and movement of fixed assets.

It is drawn up in a single copy based on the primary transfer documents. Subsequently, the card reflects data based on primary documents:

about moving OS objects;
on changes in asset accounting parameters (cost, useful life, etc.) during modernization, repair, etc.;
disposal of OS.

There are several forms of inventory cards for recording fixed assets:

Inventory card for accounting for a fixed asset item (form OS-6) – for accounting for one fixed asset item;
Inventory card for group accounting of fixed assets (form OS-6a) - for group accounting of the same type of fixed assets, issued for the same type of fixed assets that have the same technical characteristics and the same cost;
all fixed assets that came into operation for one production and economic purpose within one calendar month.

Inventory book for accounting of fixed assets (form OS-6b) - for accounting for fixed assets of a small enterprise.

In 1C, the printed form of the Inventory card is generated only according to the OS-6 PDF form from the Fixed Assets directory .