The unified form OS-3 is an act of acceptance and delivery of repaired, reconstructed and modernized fixed assets. An act in the OS-3 form is used in companies to formalize the delivery and acceptance of fixed assets from repair, as well as reconstruction or modernization. The form, as well as instructions for filling it out, were approved by Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7.
Documents confirming the acceptance and delivery of work can be developed by the organization yourself - you can use the OS-3 act as a sample to fill out. It must be remembered that the primary documents used by the company in any case must contain all the necessary details listed in Part 2 of Art. 9 of Federal Law No. 402-FZ of December 6, 2011
Who is involved in the acceptance and delivery
In order to record the movement of fixed assets from the contractor to the customer after repair/modernization/reconstruction, a special commission is created in the company. It consists of enterprise employees from different structural divisions - as a rule, technical specialists, an employee of the accounting department and a management representative.
The commission’s task is to make sure that all the necessary work has been carried out at the proper level and the facility is suitable for further use.
Who should sign the OS-3 form?
Quote (anzhelams): Hello. Could you help me? Our organization increases the cost of a fixed asset - it does reconstruction. We collected costs for 08.3. This includes the purchase of materials, installation of fire alarms, work with estimate documentation, delivery services, and payment to the contractor. The total amount of collected costs is 4.5 million rubles. An agreement with a contractor for 4.5 million rubles, the estimate was drawn up for the same amount. But fulfillment with this organization (KS2,3) in the amount of 2.3 ml.r. The rest is listed above. Who must sign this form? contracting organization for the entire amount or only for the amount specified in KS-2.3. Then who should sign the remaining amount in the OS3 form (on the second sheet of OS-3 “Passed” and “Accepted”) And could you suggest literature or a link where this is stated. Thanks in advance everyone. Good afternoon Why do you have a contract for 4.5 million rubles, if the cost of work according to the acts is 2.3 million rubles? It seems to me that the cost of work in the contract and the act should be the same, and other costs will go to account 08 for their own reasons (transportation agreement with the primary supplier, primary supplier for the write-off of materials, etc.). Certificate of acceptance and delivery of repaired, reconstructed, modernized fixed assets (Form N OS-3) Used for registration and accounting of acceptance and delivery of fixed assets from repair, reconstruction, modernization. Signed by members of the acceptance committee or a person authorized to accept fixed assets, as well as a representative of the organization (structural unit) that carried out repairs, reconstruction, and modernization. It is approved by the head of the organization or a person authorized by him and submitted to the accounting department. If repairs, reconstruction and modernization are carried out by a third-party organization, the act is drawn up in two copies. The first copy remains in the organization, the second copy is transferred to the organization that carried out the repair, reconstruction, modernization (Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 N 7). Thus, in terms of work performed in accordance with the contract and primary documentation, the OS-3 act is signed by the contractor, in terms of other costs - only by a representative of the organization itself - the owner of the OS.
Features of the act, general points
If you have been given the task of creating an act of acceptance and delivery of a fixed asset that has undergone repair work, and you do not know exactly how to do this, carefully read the recommendations below. Look at the example of filling it out - you can easily draw up your document based on it.
Before moving on to a detailed description of the act, we provide general information about the document. Let's start with the fact that today there is no single unified model (the abolition of mandatory forms of primary documents occurred in 2013). This means that an act can be formed in any form or according to a template approved in the accounting policy of the enterprise.
However, the option of using the previously generally applicable OS-3 form is in greatest demand - it is convenient in structure, understandable and contains all the necessary information.
In this case, the method of drawing up the act must be reflected in the company’s regulatory documents.
Form OS-3 can be filled out by hand or on a computer - however, if the second path is chosen, the form should be printed after final formation. This is necessary so that all parties involved in the acceptance and delivery of fixed assets can put their signatures on the document, including those directly involved in the acceptance and delivery, the chief accountant and the director of the enterprise.
It is not necessary to certify the form with a seal - this should only be done when such a condition is in the company’s local documentation.
An act is drawn up in at least three copies (if the act is filled out by hand, then using a copy sheet) - one for each of the interested parties.
If necessary, additional copies can be made, which also need to be properly certified.
Unified form OS-3 (form)
The unified form OS-3 is an act of acceptance and delivery of repaired, reconstructed and modernized fixed assets. The form and instructions for filling it out were approved by Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7 (you can download it on our website).
Let us remind you that the use of unified forms is now optional. If you wish, you can independently develop and approve the form of the OS repair document.
Read more about this in the material “Primary document: requirements for the form and the consequences of violating it.”
Sample act of acceptance and delivery of repaired fixed assets
At the beginning of the document, on its front side, the following is indicated:
- details of the organization that owns the fixed assets: its full name, the structural unit to which the object is assigned;
- information about the company that carried out the restoration work.
On the right side of the form the following is entered in the plate:
- OKPO codes of both enterprises;
- information about the contract (number, date of conclusion);
- repair period (contractual and real);
- number assigned to the act;
- date of formation of the act (remember that the act must be drawn up directly on the day of return of fixed assets to the owner).
Below on the right are several lines for approval of the completed form by the head of the organization, and then there is the first table. It contains information about the condition of the object at the time it was sent for repair:
- its serial number and name are indicated;
- inventory, passport and serial numbers;
- price and actual period of use.
After this, you need to fill out another table, which concerns the financial costs incurred by the owner of the repair. Here it is indicated:
- serial number and name of the object;
- the type of work to which he was subjected;
- dismantling costs (if any);
- cost of work under the contract and real;
- Notes – these are provided as needed.
The table summarizes the results: the price of the fixed asset after repair and restoration is entered in writing here.
On the reverse side of the form is a summary of the commission that was present at the acceptance and delivery of the reconstructed materials. It indicates how completely the work was completed, its type (repair, reconstruction or modernization), changes that were recorded as a result of the restoration manipulations performed.
Then the form is signed by all members of the commission, as well as by persons directly involved in the process of acceptance and delivery of material and by the management of the company.
Application and filling out the OS-3 form
Using the unified form OS-3, they formalize the acceptance and commissioning of fixed assets upon completion of work on their repair, reconstruction or modernization.
The act includes 2 sections:
- Information about the state of the OS at the time of transfer for repair, reconstruction or modernization.
- Information about the costs incurred in the process of the specified work.
The reverse side of the act contains the conclusion of the acceptance committee and information about the commissioning of the repaired facility.
Sign the act:
- members of the acceptance committee or a person authorized to accept OS;
- representative of the company or structural unit of the organization that carried out the work.
Then the act is approved by the manager or his authorized person and submitted to the accounting department.
If the repair, reconstruction or modernization is carried out by a third-party contractor, the act is drawn up in 2 copies: one remains with the organization, the second is transferred to the contractor.
Data on repairs, reconstruction, and modernization are entered into the inventory card for recording the fixed assets object (Form No. OS-6).
Read about the OS-6 form and its variants in the articles:
- “Unified form No. OS-6 - form and sample”;
- “Unified form No. OS-6a - form and sample”;
- “Unified form No. OS-6b - form and sample.”
One of the samples of filling out the act can be viewed on our website.
You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.
How to account and store a document
The act in form OS-3 is subject to mandatory recording and storage. Information about the completed, signed and approved form must be entered into the internal documentation journal, indicating the date of creation and document number.
After this, the form should be placed in a folder with other similar papers, where it should be kept for the period established by law or for the period prescribed in the internal regulations of the organization. After this time, it can be disposed of following the procedure specified by law.
auto repair
Related publications
The unified form OS-3 is an act of acceptance and delivery of repaired, reconstructed and modernized fixed assets. An act in the OS-3 form is used in companies to formalize the delivery and acceptance of fixed assets from repair, as well as reconstruction or modernization. The form, as well as instructions for filling it out, were approved by Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7.
Documents confirming the acceptance and delivery of work can be developed by the organization yourself - you can use the OS-3 act as a sample to fill out. It must be remembered that the primary documents used by the company in any case must contain all the necessary details listed in Part 2 of Art. 9 of Federal Law No. 402-FZ of December 6, 2011
Results
To confirm the modernization or reconstruction of a fixed asset in accounting, issue an act of acceptance and delivery of repaired, reconstructed, modernized fixed assets. You can fill out a form that you developed yourself, or use the unified OS-3 form.
Sources
- https://assistentus.ru/forma/os-3-akt-o-prieme-sdache-otremontirovannyh-osnovnyh-sredstv/
- https://oao-kvartz.ru/os-3/
- https://nalog-nalog.ru/buhgalterskij_uchet/dokumenty_buhgalterskogo_ucheta/unificirovannaya_forma_os3_blank_i_obrazec/
- https://praktibuh.ru/buhuchet/vneoborotnye/os/dokumenty/akta-os-3.html
- https://okbuh.ru/osnovnye-sredstva/forma-os-3
- https://online-buhuchet.ru/akt-o-prieme-sdache-os-posle-remonta-os-3/
Who is in charge of its design?
Filling out the OS-3 form has some features. The main ones are:
- the paper must be completed on the day the object was accepted;
- a commission specially created for this purpose inspects the facility and confirms its verification;
- the inspection data is recorded in the OS-3 form, after which it is necessary to form a conclusion about the condition of the fixed asset after repair work;
- all members of the commission must certify the act.
To fill out the act, the enterprise must have a special commission that deals with the preparation of such documents on an ongoing basis. Its responsibilities include the transfer of fixed assets for repairs and their acceptance upon completion of the work. But the company management can choose one specific person to perform these actions. An internal order is issued to appoint a commission or a responsible person to this work.
The certification of the act on form OS-3 should be carried out by the following persons:
- employees of the enterprise that hosts the facility;
- representatives of the surrendering party;
- chief accountant of the host enterprise;
- management of the organization.
These persons receive the following responsibilities:
- the need to check whether all work has been completed in full;
- drawing up an act of acceptance and transfer of fixed assets;
- characteristics of the changes that occurred with the equipment;
- monitoring the success of testing of repaired equipment.
If this document is being prepared for another organization, then you need to make two copies of it. One of them should go to the accounting department, the other to the persons who performed the repair work.
