What is a defect list? Defect list: sample
The defective statement, the sample of which will be presented in the article, is an act of visual inspection of the object. It is compiled in the case of marriage, flaws, deficiencies in manufactured material values. Registration of the document is made in the course of quality control by the manufacturer, seller or buyer. Next, consider the sample defect list for repair.
A defective statement acts as a document that records the cost of correcting deficiencies in a product. The act is formed by a special commission. It should include representatives of the operating unit, accounting, and the department, which, in fact, will correct the flaws. If a defective list of premises is made, the presence of a contractor is required.
The defective statement should reflect a number of points. In particular, it states:
- The object to be inspected. It is necessary to identify him, to describe. An accountant participates in the preparation of this part of the act. It indicates the inventory number of the object, information from the technical documentation (number of the technical passport, TCP, cadastral number).
- The reason why the material value requires repair. In this part of the act, the appearing and possible defects of the object are indicated, if the necessary work is not carried out in time. This information is made by representatives of the operating unit. They are familiar with technical regulations, according to which it is necessary to carry out planned repair activities in a timely manner. These persons describe an emergency situation, directly the essence of the breakdown.
- The nature of the activities as a result of which the defects will be eliminated. This section provides a direct description of the repair. In particular, it is indicated which parts need to be purchased or which works to produce. A representative of a repair department or a contractor can correctly describe the activities.
The defective statement is made, as mentioned above, by the commission.And the statement of the act is carried out by the head or person authorized by him. The latter may be the head of the garage (if, for example, a defective statement for the repair of the car has been drawn up). The act of the chief engineer can also approve the act if the breakdown occurred in the production equipment. If any deficiencies in the premises are identified, the authorized person is the administrative director.
In some cases, it may happen that after the inspection a defective statement for the repair of the vehicle was drawn up, and additional defects were identified at the service station. In such cases, the person who handed over the object to the service, should make a memo. It indicates the necessary additional activities. This note is approved by the same person with whom the defective statement was certified. Thus, additional expenses will be authorized by an authorized representative.
Value of the act
A defective statement is necessary in an enterprise for several reasons. The first is economic. The act reflects the essence of the deficiency, the circumstances in which it arose.This allows you to prevent such defects in the future, to develop measures that exclude such expenses. Taxation is another important reason why a defective statement is made. The form contains information that justifies the need to address certain shortcomings in the economic sense. For example, if at the enterprise the ceiling is painted twice a year, then the inspector may doubt that it needs to be done exactly so many times, and consider that once is enough. An accountant will not be able to explain to him the economic justification of expenses if he does not have a defective statement. A form drawn up with the participation of technical specialists will explain the reasons why certain events are held with one frequency or another. The third reason for drawing up an act is the need to distinguish between the elimination of deficiencies in the facility and its modernization. Often these activities are distinguished by the criterion of cost. If you need a little money, then it is considered that this repair, if a lot - modernization. According to the Letter of the Ministry of Finance No. 03-03-06 / 1/289, it is not the cost of events that is important, but their content.
Defect list: sample
The unified form of the document is not approved at the official level.In this regard, the form of the act must be developed by the enterprise independently. The document is attached to the accounting policy. The organization usually has various OS groups. In this regard, it is advisable to develop several different versions of the act: for cars, real estate, office equipment, and so on. In preparing the form should be guided by the requirements of Art. 9 FL №129. It is necessary to consider the following rules:
1. All business operations at the enterprise must be documented by supporting documents. They act as primary papers, in accordance with which accounting is carried out.
2. Documents are accepted by the accounting department if they are drawn up according to the form that is present in the albums of the unified forms. If for any act it is not installed, then it must necessarily contain such details as:
- paper name;
- Date of preparation;
- the name of the enterprise on whose behalf the act is drawn up;
- Contents of operation;
- measure measures in monetary and in-kind terms;
- the title of the positions of those persons who are responsible for the execution of this business transaction, the observance of the order of registration;
- personal signatures of authorized employees.
3The list of persons who have the right to certify primary documents is approved by the head of the enterprise in agreement with Ch. an accountant.
4. The act must be drawn up at the time of the business transaction. If this is for some reason impossible, then immediately after its completion. High-quality and timely registration of primary documentation, as well as its transfer within the prescribed period for reflection in accounting, the accuracy of the information present in it should be provided by the persons who have written and signed it.
Corrections are made only in agreement with all participants of the business transaction. This is confirmed by the signatures of the same persons who certified the document, indicating the date of the correction. The act may be drawn up in paper or electronic form. In the latter case, the company is obliged to make a paper copy of the document for other participants in the operation, as well as at the request of the control bodies.
The investigation / inquiries, prosecutors, courts, tax inspectors and ATS employees may take primary documentation from the company.Withdrawal is carried out only in the presence of relevant regulations. Ch. an accountant or other official may, with the consent and in the presence of representatives of the above structures, make copies of documents. On the copies of the papers, the reason and date of withdrawal shall be entered.