Material replacement list sample. Sample act of replacing materials in construction. Replacement blocks and replacement units in product specifications
Not a single construction of a real estate project is complete without the use of a large amount of building material.
The total cost of the work directly depends on the amount of special material used and, accordingly, on its cost.
Therefore, competent accounting of inventory items (TMV) is extremely important during the construction of even small-scale projects.
The write-off of materials in construction plays an important role.
In words this seems quite simple, but in reality many companies face difficulties that may arise through no fault of the company.
Let's consider the procedure for writing off materials in construction.
To calculate the volume of special materials required for the construction of any facility, norms and rules approved by the production and technical department (PTO) are used.
The director of the company approves the list of employees involved in writing off inventory items. As a rule, an engineer and an accounting employee are appointed to be responsible for preparing the relevant documentation - heads of production sites who are responsible for approving the indicators indicated in the reports.
Moreover, the responsibility for signing the processed documents of the chief engineer and the head of the technical department should also be stated in the same order.
The accounting department is assigned the following functions:
- preventing the write-off of building materials in quantities exceeding the standards;
- preventing the groundless write-off of construction material due to loss;
- eliminating fraud based on the write-off of special material of a higher level than was actually used.
Any construction company striving for correct and accurate accounting of building materials must build a clear document flow system.
Methods for assessing materials when they are written off
To correctly write off building materials, it is necessary to correctly analyze their cost. According to legislative acts on accounting, special materials are taken into account based on their actual price.
The actual cost is the amount of costs, including:
- initial cost;
- transport expenses;
- cost of consultations;
- customs state duty;
- cost of intermediary services.
In case of write-off of special materials sent for construction or any other disposal, the determination of the actual cost must be carried out individually for each type of building material during the reporting period using one of the proposed methods:
- Determination of the cost of each unit of supplied building materials. Most suitable option for accounting for especially valuable inventory items.
- Determination of the average cost value. It is a mathematical division of the total cost of the entire complex of materials by the number of accounting units.
- Using the First In, First Out principle - first in, first out. – special materials received last are removed from the balance sheet first.
- Using the Last In, First Out method is the opposite principle - building materials put on the balance sheet at the very beginning are written off.
Documentary support for writing off materials
The preparation of documents for the write-off of special materials in construction is directly dependent on several factors, but first of all it is influenced by the relationship with material suppliers and how they comply with disciplinary requirements.
The main goals of building document flow in a construction company are:
- relevance of data on the movement of construction materials;
- control of the safety of special materials;
- monitoring compliance with standards for the consumption of building materials;
- efficient use of special materials.
The write-off of building materials for production needs can be made on the basis of a package of documents consisting of:
- standards for the consumption of material for a certain production, approved by the head of the organization;
- journal of work performed;
- report on the actual consumption of building materials, comparison with approved planned indicators.
To maintain regular reporting, a company can develop and approve its own standards for the write-off of materials in construction, the main condition is that they meet the requirements of the State Register, but experts recommend using the standardized form M-29 and the Instructions used by the heads of production sites to control the consumption of building materials in comparison with established standards.
But it is necessary to understand that the form must be finalized for each construction enterprise individually.
The document must contain the following two chapters:
- planned need for building materials and the volume of work performed;
- reconciliation of actual supply of building materials with planned consumption limited by production standards.
The first part is drawn up by responsible employees of the technical department, and the second - by site managers or foremen.
The write-off of building materials occurs in several stages:
- At the beginning of each month, the work manager receives a regular material report with the actual balances of inventory items in his personal warehouse.
- The person bearing financial responsibility, at the end of the reporting month or in parallel with the work, draws up document M-29 on the delivery and balance of construction materials; submits reports to the PTO for verification within the period established by the order of the head of the company.
- The technical department specialist checks, and the chief approves the M-29 report and the material report, the documentation is transferred to the chief engineer for confirmation.
- The chief engineer, after confirming the package of documents, transfers it to the accounting department.
- The accountant determines the cost of arrived and consumed special materials and calculates the cost of the actual balance based on the documentation provided.
- The accountant enters information into the summary table of the movement of material throughout the enterprise and performs a write-off.
Accounting for inventory items begins from the moment of drawing up design and estimate documents containing established standards for their expenditure.
Consequences of overexpenditure
During the analysis of reporting in the M-29 format, inconsistencies in indicators may be identified.
In this case, the head of the construction site will need to write an explanatory note corresponding to the M-29 form, in which he must indicate the reason for the overuse of special materials.
Together with the explanatory note, it must be attached, drawn up and approved by the commission.
If the overexpenditure of building materials resulted from theft or damage, then in order to write off inventory items within the framework of the law, the management of the enterprise is obliged to contact the relevant authorities to obtain documentary evidence of what happened.
If the reason for the waste of special material is recognized as valid, and the overspending is confirmed by calculations, then the head of the enterprise has the right to order the write-off of the excessively spent special material.
Formation of an equipment replacement act is a necessary part of the procedure for replacing technical equipment and various types of devices listed on the organization’s balance sheet.
FILES
Role of the act
The act is a confirming document that records the fact of replacement of faulty, broken, obsolete or for some other reason equipment unsuitable for further use.
Based on the act, old equipment is written off from the balance sheet of the enterprise and new equipment is registered.
For what equipment can a document be drawn up?
A replacement act can be generated when replacing any equipment on the company’s balance sheet. It could be:
- office and household appliances;
- complex production devices;
- devices related to operational facilities, etc.
Who does the act
You cannot simply take and replace equipment in an organization. You must first make sure that it really cannot be repaired and needs to be replaced. There are two ways for this:
- Transfer it to a company that provides warranty and post-warranty service for such equipment (this may be the direct supplier of this equipment, with which the company has concluded a corresponding agreement).
- Assemble a commission of specialists from the enterprise (preferably from different structural divisions - for example, accounting, technical department and legal) and, with their professional help, inspect the equipment to determine its condition.
If the results of the inspection reveal irreparable damage and the object must be replaced, a special report is drawn up about this.
Procedure for replacing particularly valuable equipment
Equipment of significant value includes equipment whose cost exceeds 40 thousand rubles.
If the breakdown occurred specifically with equipment from the “especially valuable” category, then in order to replace it you need not only to draw up a report, but also to issue a return of the goods to the seller (if the warranty period has not yet expired). You will also need to compile, (valuable property belongs to this accounting line) and do.
The acceptance of new equipment that has come to replace the old one must also be formalized with a transfer and acceptance certificate and a new one must be assigned to it.
Strict adherence to this procedure will allow you to avoid possible claims from regulatory structures and counterparties - equipment suppliers.
General information about the act, features of drafting
If you are entrusted with the function of drawing up an equipment replacement act, and you do not have a very good idea of how exactly to do this, we will give you a few useful recommendations. We also advise you to study the sample document - you can easily draw up your own act based on it.
Before moving on to a detailed examination of the act, familiarize yourself with some general information, characteristic of all such documents.
- Firstly, let's start with the fact that the act relates to primary documentation, so you need to be extremely careful when drafting it, avoiding errors, inaccuracies and corrections.
- Secondly, all acts drawn up in commercial organizations today do not have a single unified template. This means that company employees can write them in any form or, if the company has a document template, according to its type. Information on the form in which acts should be drawn up is given in regulatory documentation companies.
- Thirdly, the act can be written manually or typed on a computer (subject to further printing) - it does not matter. To create an act, either a regular sheet of any suitable format (the A4 option is most often used) or a company letterhead is suitable.
The main thing is that its text is certified by the “living” signatures of the persons involved in the replacement.
The certificate of equipment replacement should be certified with a seal only if this requirement is specified in accounting policy organizations.
The act is drawn up as at least two copies(one for each of the replacement parties), if necessary, additional copies can be made, duly certified.
Data on the completed act must be entered into the accounting journal, which must be available in every large organization - usually it is stored either in the accounting department or with the secretary.
Sample equipment replacement certificate
First of all, the document says:
- its name, number;
- date and place of compilation.
The body of the document then states:
- the company that owns the equipment (which is the customer according to the act) and the supplier company (which is the contractor);
- name of the equipment, its number, as well as information from the document confirming the fact of purchase (invoice number and date);
- The installation date is required, and whether the service of this equipment is warranty or post-warranty.
Then the measures taken to identify the malfunction are entered into the table (visual inspection, in-depth examination, etc.), the nature of the damage is indicated, and the result of the inspection is written.
After this, a conclusion is made about the need to replace the equipment. Here you need to note which specific equipment will be replaced.
Finally, the document is signed by both parties.
After drawing up the document
After the act is completed and properly certified, it should be placed in a folder with other documentation of this kind. Access to this folder should be limited. The storage period for the act is prescribed either in the local papers of the enterprise or, if this norm is not established in the accounting policy, in the legislation of the Russian Federation.
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Write-off of materials in construction
In production construction work a large quantity is needed building materials. The cost of construction greatly depends on the volume of materials used and their price.
When constructing even small objects, competent accounting is important, on which the tax base of enterprises depends. The write-off of materials also plays an important role - accounting for those released into production, transferred for use for someone else’s needs, sold or liquidated as a result of disasters and other emergency situations. At the same time, the write-off of materials in construction has specific differences, since the accounting of such inventory items (TMV) begins already when drawing up design and estimate documentation, which lays down the norms and (or) standards for their consumption.
Control over the write-off of materials at the enterprise
Calculation of the amount of materials that must be used in the construction of any facility is carried out on the basis of the relevant SNiP by the production and technical department (PTO).
By order of the head of the enterprise, a list of employees responsible for writing off inventory items is approved. Typically, the heads of production sites responsible for checking the data contained in the reports - a technical equipment engineer and an accountant - are appointed responsible for filling out the primary documentation for write-offs. In addition, the same order should establish the responsibility of managers - the chief engineer and the head of the production and technical department - for approving the processed documentation.
In addition to the usual checks, accounting also performs the following functions:
Methods for assessing materials when they are written off
An important issue in writing off materials is assessing their value. In accordance with the requirements of the Accounting Law, materials must be accounted for at their actual cost. Actual cost is the sum of costs incurred when delivering material to the enterprise, and includes:
When writing off materials put into production or upon their other disposal, the actual cost is assessed separately for each type of material (or group of materials) throughout the reporting year using one of the proposed methods:
Documentary support for writing off materials
Document flow for the write-off of construction materials primarily depends on the contractual discipline of the supplier of these materials, the availability of calculated standards for the consumption of inventory and materials for all types of construction and installation work performed and optimal labor productivity at the sites.
The construction of a document in an organization should pursue the following goals:
The write-off of construction materials for production needs is carried out on the basis of the following documents:
Compiling monthly reports on the write-off of materials is best done using standard form No. M-29 in conjunction with the Instructions, which production site managers use to compile a monthly report on the consumption of materials in comparison with the costs determined by established production standards. The only caveat: the M-29 form needs to be modified for a specific construction enterprise.
Form No. M-29 must be drawn up for each individual construction project throughout the year, and it must consist of two sections:
The optimal procedure for writing off materials in construction is determined as follows:
- Issuance to the financially responsible person - the work manager (head of the production site) of a material report with the balances of goods and materials in his personal warehouse (quantity of materials and their cost) - monthly at the beginning of the reporting month.
- Drawing up the M-29 report by the financially responsible person at the end of the reporting period or maintaining it during this period with the release of the remaining quantity of materials.
- Submitting the report to the production and technical department for verification (within the time limits established by order of the head of the organization).
- Check by a specialist and approval by the head of the technical department of the M-29 report and the attached material report, transfer for approval to the chief engineer.
- Transfer of a package of documents (reports, expenditure and receipt documents) after approval by the chief engineer to the accounting department.
- Determination of the cost of receipt of materials, their consumption and balance (according to the documents provided).
- Entering reporting data into the summary statement of the movement of inventory items throughout the enterprise and performing write-offs.
Consequences of overexpenditure
When checking the M-29 report by the technical department, inconsistencies may be identified. In this case, the head of the production site must write an explanatory note indicating the reasons for the excess write-off. The explanatory note must correspond to the form attached to the M-29 report. In addition, an act of write-off of materials in construction, drawn up by the commission, must be drawn up.
If the overconsumption of materials occurred due to theft or damage, then the management of the enterprise, in order to carry out the legal write-off of materials, must contact the competent authorities to obtain the appropriate certificates. If the overconsumption of materials is recognized as justified and confirmed by calculations, then the manager may allow the cost of excessively used materials to be written off. If savings were made during the reporting period, the head of the production site must also draw up an explanatory note.
Since all write-offs of materials are provided for in the estimate documentation, which is not subject to changes during construction, the entire cost overrun falls on the shoulders of the developer, since it cannot increase the cost of the entire construction. And then the procedure for writing off materials in construction implies that the head of the company is obliged to take all measures to find the perpetrators and recover losses from them. Well, in the case when, for example, materials are stolen by unidentified persons or due to a fire, then the accounting department writes off inventory items, classifying expenses as non-operating.
How to draw up a construction materials consumption report
There is no unified form of act for writing off consumed materials for construction. Therefore, the organization needs to develop it independently. Read about the features of drawing up and filling out a document in our article.
Registration requirements
All business transactions, including costs associated with the consumption of inventories during construction work at the site, must be documented in primary documents with the necessary details. This is a requirement of accounting legislation (Article 9 Federal Law dated November 21, 1996 No. 129-FZ).
There is no clear requirement in tax legislation for the preparation of documents confirming expenses. Paragraph 1 of Article 252 of the Tax Code of the Russian Federation provides only that the taxpayer’s expenses must be confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with the business customs of a foreign state (in which the expenses were incurred), or documents indirectly confirming expenses incurred.
Please note that forms No. KS-2 and No. KS-3 are not intended for writing off materials for construction. Therefore, in order to write off materials used during the construction of a facility or during construction and installation work, the company needs to develop and approve a special document in its accounting policy.
In this case, one form is sufficient, since, as a rule, both accounting and tax accounting use the same primary accounting documents.
Reasons for writing off materials
The organization independently approves the consumption standards for inventories based on standard collections of production consumption standards developed by the State Construction Committee of Russia. As a limit on the consumption of materials, the consumption rates laid down in local and on-site estimates can be accepted.
To write off materials, the accountant will need the following documents:
Production standards for the consumption of basic building materials, developed by the construction organization and approved by its manager (if any)
Local and site estimates
Log book of work performed for each construction project (form No. KS-6a approved by Decree of the State Statistics Committee of Russia dated November 11, 1999 No. 100)
Monthly report on the consumption of basic materials in construction (form No. M-29 approved by order of the Central Statistical Office of the USSR dated November 24, 1982 No. 613). It should be noted that form No. M-29 is not approved as a unified form of primary documentation for accounting for work in capital construction and repair and construction work. Therefore, an organization can use this form, supplementing it with all the required details and approving it as a primary accounting document in its accounting policies
Materials accounting registers for account 10 Materials.
Supporting documents
If an organization uses form No. M-29 in its work, it will serve as the accountant’s main document for writing off materials for the cost of construction and installation work (C&E) and comparing the actual consumption of materials with the consumption determined according to production standards, since the form also provides for the regulatory need for materials, and their actual consumption.
CONSUMPTION STANDARDS FOR BUILDING MATERIALS, PRODUCTS AND STRUCTURES
The list of collections of normative indicators is given in the appendix to the letter of the State
building of Russia dated January 15, 1998 No. VB-20-8/12. Standard indicators of material consumption are intended to determine their standard quantity, as well as to control the consumption of materials when they are written off construction organizations. The collections can be used by all parties, regardless of organizational and legal forms of ownership and departmental affiliation.
FORM No. M-29
A report is compiled for each construction project and maintained by the site manager (foreman).
The form consists of two sections:
Section I Standard requirement for materials and volumes of work performed
Section II Comparison of the actual consumption of basic materials with the consumption determined according to production standards.
Section I of form No. M-29 in the regulatory part is filled out by the production and technical department (PTO) or the technical service of the construction organization before the start of construction.
Section II is filled out by the foreman directly during the construction of the facility based on the data from the log book of work performed (form No. KS-6).
This indicates the amount of materials consumed for each reporting month according to production standards and, in fact, savings or overconsumption of materials and the amount of materials allowed to be written off as the cost of construction and installation work.
For verification, the report is submitted monthly to the technical department and accounting department of the construction organization within the established time limits, after which it is approved by the head of the construction organization and no later than three to four days is returned to the foreman for subsequent filling out.
The actual consumption of each type of material for the month is shown for the facility as a whole based on primary expenditure documents.
OTHER PRIMARY
Let us remind you that materials are released into production according to properly executed primary documents - by weight, volume, area or account, indicating order codes, objects, types of work for which they were released. The basis for release from the warehouse is a demand invoice, an invoice for internal movement, a limit card, a consignment note, etc.
Overconsumption of materials, confirmed by appropriate calculations (for example, when changing the technology of work, replacing individual materials, etc.), is accepted for write-off with the permission of the head of the construction organization. In this case, the foreman must provide the production and technical department with an explanatory note about the reasons for the overrun.
The form of the note was approved by the same order as Form No. M-29 itself. If construction materials are saved, they are written off for production only based on actual consumption.
For verification, the report is submitted monthly to the technical department and accounting department of the construction organization, after which it is approved by the head of the construction organization (also monthly).
HOW TO CONTROL THE DELIVERY OF MATERIALS?
To control the materials and structures supplied to sites, the foreman must have a copy of the picking card, which is compiled by the production and technical department for each site separately. The completion card provides data on the total need for basic materials, products and structures for the construction of the facility, data on their delivery according to plan and actually for the year as a whole and by month, and the balance at the end of the year.
Columns about the total need for main types of materials in the completion sheet are filled in based on calculations made by the technical department based on the working drawings of the project. The actual materials received and their quantity are recorded in the picking card by the site manager (foreman) on the basis of a material report (there is no unified form), as well as primary documents on consumption.
The completion card is filled out by type of materials (concrete and reinforced concrete products, wall materials, joinery, roofing materials, etc.) and by type of work (utility networks, foundations, brickwork, panel installation, joinery, carpentry, Finishing work and so on.).
A separate picking card is issued for the construction of temporary buildings and structures and work performed at the expense of overhead costs.
Write-off of materials
Based on the report data of Form No. M-29 approved for the corresponding month, the accountant monthly writes off the consumed materials (checking them with actual availability) to the cost of construction (construction and installation work).
It is advisable to write off materials under a specific act of form No. KS-2 (which most organizations usually draw up monthly).
As we have already said, there is no unified form for the act of writing off materials, which means that you will need to create such a document. It must contain all the mandatory details provided for in paragraph 2 of Article 9 of Law No. 129-FZ (form code date of compilation meters names of positions of persons responsible for the commission business transaction and the correctness of its design, personal signatures and their decoding, etc.). As well as the necessary additional details.
When recording construction expenses, an organization needs to keep records of expenses for certain types of construction and installation work, for individual objects (buildings, structures).
The act must indicate the object to which the material is written off. productive reserves, the persons responsible for the transaction, the name of the materials being written off, the unit of measurement, the actual consumption of materials (in kind and in monetary terms).
As additional details, you can indicate the direction of expenditure, accounting accounts and other information necessary for the organization to detail accounting.
If the company does not use Form No. M-29 in its work, the act of writing off materials can be drawn up by the accounting department on the basis of data provided by the financially responsible person (foreman, site manager), certified by the production and technical service.
Thus, only a primary document of the established form with mandatory details (information) signed by an authorized materially responsible person (foreman, foreman) and approved by the head of the organization can be accepted for recording the write-off of materials.
Stroystil LLC performs work under a construction contract for Stroykomplekt LLC. For repairs interfloor covering building materials base in March 2010, materials were consumed (according to the estimate). After checking the data provided by the foreman and verified with the production and technical service, an act of materials spent in March 2010 to perform these works was drawn up in the form developed and approved in the accounting policy of the organization.
A sample of the act is provided here.
Document. Repair and construction work from the contractor’s perspective: accounting and write-off of materials (according to the new DBN)
The material was prepared by specialists from the publishing house "Balance-Club" LLC
Repair and construction work with
contractor positions:
accounting and write-off of materials (according to the new DB N)
Inventories of a construction enterprise are assets that are held for use during construction work, as well as in the process of enterprise management (clause 4 P(S)BU 9 “Inventories”).
Contractor enterprises (general contractors, subcontractors) reflect inventories in subaccounts of account 20 “Production inventories”, using all subaccounts except 205 “Construction materials”. Therefore, to the reader’s question:
QUESTION: 1. In which subaccount, 201 or 205, should a construction organization account for construction materials purchased to carry out its main activity (construction work)?
2. Is it legal to apply loss standards in addition to the consumption rates given in REKNr?
3. Why does the contractor need to prepare a report, Form No. M-29? Is it possible to get by with one form No. M-19?
ANSWER: 1. We answer - on subaccount 201 “Raw materials and materials”. According to Instruction No. 291, it is on this sub-account that records are kept of the main materials used by contract construction organizations during construction, installation, repair work Oh.
Subaccount 205, despite its “construction” name, is intended exclusively for developers. Therefore, contractor companies can use it only in one single case: if they act as a developer.
Note. It is not by chance that we draw your attention to this issue. Construction materials, which are accounted for in subaccount 205, are intended for capital investments. Therefore, their cost is usually not included in gross expenses in the general manner, as provided for in Art. 5 of the Law on Profit, and is not recalculated in accordance with clause 5.9 of the same Law. And even if these building materials are used to make improvements to fixed assets (reconstruction, repairs, etc.), the costs of which, within the “repair limit,” the enterprise has the right to attribute to gross expenses, accounting for such costs is carried out according to other rules, and precisely in accordance with clause 8.7 of the Law on Profit. So that when audited by tax authorities, the contractor does not have to prove that the written-off materials were used by it to carry out its main - construction - activity, and not for its own capital construction, construction materials should be taken into account, as prescribed by Instruction No. 291, on subaccount 201.
Low-value and wear-and-tear items (IBP), also included in inventories, are recorded by contractor enterprises in account 22 of the same name.
Attention! In this consultation, we do not consider the procedure for accounting by the contractor of the customer’s materials transferred for their intended use at the construction site. Such materials are not considered contractor inventory because title to them does not pass to the contractor. Accounting for materials received by the contractor for the intended use was covered in the article “Construction from customer materials: accounting and tax accounting”, published in the methodological manual “Construction”, 2003, No. 4.
Source documents
All operations related to the receipt, movement and release of raw materials and supplies are documented with accompanying documents, the forms of which are approved by Order No. 193.
When materials are received, the receipt documents are:
Receipt order form No. M-4
Material acceptance certificate of standard form No. M-7, which is filled out if there is a discrepancy between the actual quantity and quality of materials and the data of accompanying documents or if accompanying documents are missing
Bill of lading (BW), issued by the shipper and received from him in the event that the materials arrive from the supplier by road transport
Standard form invoice No. M-11, issued upon receipt of materials in the form of products of own production.
The release of materials to construction sites or repair and construction works is considered as the movement of materials from one financially responsible person to another. The main documents for the supply of materials to divisions (farms) of the enterprise are limit and intake cards of the standard form No. M-8 and No. M-9 and the requirement act (one of the most used documents) of form No. M-10, as well as the already mentioned above invoice for internal movement of mold No. M-11.
To record the movement of small and medium-sized equipment, Order No. 145 approved standard forms of primary accounting of the MSh-1 series: MSh-2, MSh-4, MSh-5, MSh-6 and MSh-8.
The procedure for application and examples of filling out primary documents for inventory accounting approved by Order No. 193 and Order No. 145 can be found in the methodological manual "Accounting at an Enterprise", 2003, No. 3.
Release from warehouse
When releasing production inventories from the warehouse for construction and repair work, it is necessary to evaluate their disposal using one of the five methods provided for in clause 16 P(S)BU 9 “Inventories”. After the entry into force of the amended norm of clause 5.9 of the Law on Profit, according to which two methods of inventory disposal are recognized in tax accounting: FIFO and the identified cost of the corresponding unit of inventory, contracting enterprises use these two methods in accounting.
And if we take into account the norm of paragraph 17 of P(S)BU 9, according to which released inventories and services performed for special orders and projects, as well as non-replaceable inventories must be valued at identified cost, then it becomes clear why inventories in construction enterprises are more often In total, they are taken into account precisely at the identified cost.
When SBP is released from the warehouse, their cost (clause 23 P(S)BU 9) is excluded from the assets, that is, written off from the balance sheet. However, according to Instruction No. 291, the contractor must keep quantitative records of such IBPs during the period of their use.
Write-off of spent
materials according to form No. M-29
Materials and materials used during construction and installation work are written off using the following accounting entries:
Dt 23 (corresponding subaccount) - Kt 201, 202 203, 204, 207, 209, 22
(for businesses not using Class 8 accounts)
Dt 80 - Kt 201, 202, 203, 204, 207, 209, 22
Dt 23 - Kt 80
(for businesses using class 8 accounts).
The main document for the monthly write-off of building materials from contractor enterprises (including when performing repair and construction work) remains the Report on the costs of basic materials in construction in comparison with production standards - form No. M-29.
Despite the fact that form No. M-29 was approved by order of the Central Statistical Office of the former USSR dated November 24, 1982 No. 613, it continues to be valid to this day. The State Construction Committee of Ukraine, having reviewed form No. M-29 for use in the automatic generation of primary accounting documentation in construction, recommended its use in the form proposed by the AVK software package (currently developed a new version: ABC-3). Thus, contracting organizations use the modified form No. M-29 as a document that is an appendix to the letter of the State Construction Committee No. 7/93 dated February 12, 1998.
The meaning of using form No. M-29 is to compare the actual and standard flow the main building materials used to perform a particular volume of a specific type of work. The result of such a comparison can be both savings (-) and overconsumption (+) of building materials. In this regard, the form itself provides an Explanation, which provides the reasons for deviations from the norms.
Note that in practice, all “in-house developments” are nothing more than a form of M-29 adapted for one’s needs. But if the object is being repaired at the expense of budget funds, then the write-off of materials is formalized strictly according to form No. M-29.
Form No. M-29 is filled out by the financially responsible person for each object separately and is used throughout the year (with monthly summing up and cumulative total). Agree that such a notebook is convenient only on large construction sites with a significant construction period. The modified form is much more compact and is compiled by the financially responsible person on a monthly basis. The modified form is especially convenient when performing repair and construction work.
Report M-29 is checked by an employee (engineer, estimator, etc.) of the production and technical service of the enterprise. Then the report approved by the manager is transferred to the accounting department of the enterprise.
Please note that this is one of the most “favorite” forms of both the State Tax Administration and the KRU when inspecting an enterprise.
For clarity, let’s depict the “path” of form No. M-29 at the enterprise (you can familiarize yourself with form No. M-29 in the “Directory” section, subsection “Appendices to documents”, “Consultations” folder).
Actual expenses for the financially responsible person are copied from primary documents for release from the warehouse, internal movement, etc. one copy of which must be included in the accounting department of the enterprise.
Standard indicators are taken from the corresponding collection of Resource elemental estimate standards for repair and construction work (DBN D.2.4-2000) or other collections, if" estimate documentation was compiled using them. The basis for applying a particular standard for the write-off of materials given in the form must correspond to the basis specified in the estimate for repair and construction work.
As mentioned above, the standard amount of materials required to perform each type of construction work is compared with the actual consumption of the corresponding materials. The ideal option is when such indicators coincide. However, in practice there are often cases when there are discrepancies. The reasons can be different, for example, low-quality building materials or an error in calculating volumes, etc. But for each fact of deviation of material consumption from the norms, the financially responsible person writes an explanation indicating specific reasons. The decision is made by the manager who approves form No. M-29.
If repair and construction work is carried out at the expense of budget funds or for enterprises, institutions, organizations state form property, then in form No. M-29 it is dangerous to have an unrestricted overconsumption of materials. When we say this, we mean the following situation.
Sometimes, due to the lack of materials provided for in the estimate for the work, in agreement with the customer they are replaced with similar materials. In this case, the overconsumption of some materials is compensated by savings on others, which practically does not lead to any significant deviation from the estimated standards.
However, when materials are overused when performing repair work at the expense of other sources of financing (funds from private individuals and non-state owned enterprises), then everything depends on the decision of the customer (owner). If the contracting enterprise has presented convincing arguments for such an overrun, as a result of which the customer agreed to pay the cost of overused materials, then in form No. M-29 such materials, in fact, become “spent according to the norm.” Form No. M-29 is accompanied by additional Required documents or copies of documents, after which a decision is made to write off overused materials. The approved report is transferred to the accounting department for writing off materials from the financially responsible person - the head of the construction site (work performer) or the construction foreman.
A discrepancy between the actual consumption of materials and the standard indicator may occur due to a discrepancy in volumes (quantities) or costs.
Option 1. Volume (quantity) according to the norm = Volume (quantity) according to the fact, while the Cost is according to the norm of the Actual cost.
Option 2. Volume (quantity) according to the norm of the Actual volume (quantity), while the Cost of the unit according to the norm = the actual Cost of the unit.
In the first option, the standard and actual volumes (quantities) of materials consumed are the same. The costs themselves differ (the estimate includes one cost, but in fact the materials were purchased more or less expensive). In this case, we are talking about an increase in price or a reduction in the cost of completed and implemented repair and construction work. The cost of materials consumed is written off as follows:
Dt 23 - Kt 201,
Dt 903 - Kt 23.
In the second option, there is a saving or overconsumption of building materials. However, in case of overexpenditure, only the quantity (those volumes) confirmed by the acts will be written off as the cost of the repair and construction work performed. The excess amount of materials consumed in accounting is written off as expenses for the period, that is, “bypassing” account 23:
Dt 949 - Kt 201.
In tax accounting:
In the first option, it is legal to include the actual cost of materials in gross expenses
In the second option, it is almost impossible to include the cost of excess materials consumed in gross expenses. The exception is the above situation, in which the customer pays the cost of overused materials.
Pay attention to one more important point when writing off materials. Appendix No. 3 of the Guidelines for the use of REKNr provides standards for losses and waste of materials when performing repair and construction work.
2. No, it is illegal. Let's explain why. According to clause 1.18 of the Guidelines to REKNr, the consumption rates of material resources are determined on the basis of general production standards for the consumption of materials, technological maps and other technological documentation already taking into account the minimum standards for losses and waste of materials specified in Appendix No. 3 DBN D. 1.1-1-2000.
3. Let us recall that the standard form No. M-19 “Material Report”, approved by Order No. 193, reflects the movement of materials from the financially responsible person and at the same time serves to write off consumed materials. But it’s simply not possible to get by with one form No. M-19. In order to display the balance of materials at the end of the month in form No. M-19 in any reporting month, you need to know the amount of materials written off to the cost of construction work performed in that specific month. This indicator is taken from form No. M-29 (see diagram).
Sample form No. M-29
Control SMU-10/1
What form of document is used in construction to write off materials for production?
Other answers
Alena Guru (3697) 2 years ago
M-15 is an invoice for the release of materials to third parties; it will not work. We have developed our own “act of write-off of materials”, which is drawn up by the estimator according to the estimates, I, as an accountant, fill in the cost in it and the director approves it.
Marina Galkina Enlightened (30126) 2 years ago
The invoice for the supply of materials to the third party (Form N M-15) is used to account for the supply of material assets to the farms of one’s organization located outside its territory.
Deviations that arise as a result of the replacement of one type of materials and others, as well as in connection with excess supply of materials, are issued with a special order. documents (signals). Based on such documents, accountable persons must draw up and provide management with reports on deviations in material costs from current standards with the necessary justification.
The release of materials from the (on-site) warehouse is carried out using limit cards or similar documents.
Structures and parts are imported to construction sites according to the completion cards corresponding to the construction work schedule.
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- Quarterly fire alarm inspection report sample
Thanks in advance! Thanks for Vasya! encoder Date: Tuesday, 16.11.2010, 09:49 | Message # 2 Generalissimo St. Petersburg Awards: 42 Group: Verified City: St. Petersburg Messages: 1752 Reputation: 50 Status: Offline naduxa, in my opinion, if the construction is carried out according to the project, and Quote (naduxa) the customer decided to replace the screed with gvl sheets then changes must be made by the designers, which will be the basis for changing the estimate... I work at A0 Natusya Date: Tuesday, 11/16/2010, 10:03 | Message # 3 Colonel Vladimir Awards: 2 Group: Verified City: Vladimir Messages: 164 Reputation: 5 Status: Offline I agree with the coder, but if there is no project, if the customer has decided, then he should write you a letter, but if you don’t want to write to him , just write in connection with this or that or that, I ask you to make changes….
Equipment replacement act
Financial statements, Accounting→ Act-request for replacement (additional supply) of materials. Form No. m-10...o. 241 +-+ (enterprise, organization) pay code +-+ I authorize (position) (signature) (acting name, last name) act - requirement for replacement (additional leave) of materials +-+ number date of the document of preparation +- +- +-+ +…
- Sample.
Report on the discovery of non-compliance of the quality and completeness of the product (goods) with the requirements of standards or other documents certifying the quality when opening a carriage (container, van) Contract for the carriage of goods and passengers → Sample.
Certificate of replacement by the supplier of goods of inadequate quality
I have a commercial structure - and, naturally, everything is much more simplified. I will post the act and the letter, but, I repeat once again, I adapted the act for execution.
And in the letter she left only key phrases. Attachments: 5608280.doc(38.0 Kb) · 0659637.doc(32.5 Kb) Only boring people are bored. Camilla Date: Tuesday, 16.11.2010, 11:26 | Message # 12 Colonel General Awards: 38 Group: Verified Messages: 958 Reputation: 31 Status: Offline naduxa, first a letter from the customer... then based on it a new estimate (without changing the cost, for example), then a redistribution statement to it (on the right what was, on the left is what has become and the column of the difference in current prices)…..that’s all….see MDS 11-18.2005…we can dig up something there….
Grand estimate 6.0.6 Forum of estimators » Pricing in construction » Questions and answers » Act for replacing one type of work with another.
How can you replace material(s) during the work, how to arrange for the replacement of materials
Civil Code of the Russian Federation), since you deteriorate its quality even taking into account the repairs carried out, the Buyer demands replacement of the product of inadequate quality with a product that complies with the contract (clause 2, clause 3 of Article 475 of the Civil Code of the Russian Federation, clause 1 of Article 18 of the Law of the Russian Federation “On the Protection of Consumer Rights”). The Supplier agrees to replace goods of inadequate quality with goods that comply with the contract, of the same brand (same model and (or) article) within days from the date of signing this act.
Delivery of goods is carried out at the expense of the Supplier. 3. Any other shortcomings of the goods purchased by the Buyer in (store) » » city, except for those specified in paragraph.
1 of this act is not available at the time of drawing up this act. The parties have no other mutual claims. This act is drawn up in three copies, one for each of the parties. Supplier: (signature) M.P. Seller: (signature) M.P.
Act-request for replacement (additional supply) of materials. form No. m-10
Attention
Contracts were concluded based on the results of auctions. To make changes, an executive estimate is made and a comparative report is made in tabular form (by position), approved by the customer, approved by technical supervision and that’s all... I work at A0 Natusya Date: Tuesday, 11/16/2010, 10:25 | Message # 6 Colonel Vladimir Awards: 2 Group: Verified City: Vladimir Messages: 164 Reputation: 5 Status: Offline This is drawn up in any form, in the form of a letter (write an act, not a letter) No..
from ...., and see above, you can also make a calculation, that is, take the old work as in the estimate and the new work, a kind of analysis of what is cheaper and what is more expensive. You can even put one of the works with a minus sign so that the amount is visible difference.
Example of a letter about equipment replacement
Who makes the act You can’t just take and replace equipment in an organization. You must first make sure that it really cannot be repaired and needs to be replaced.
There are two ways for this:
- Transfer it to a company that provides warranty and post-warranty service for such equipment (this may be the direct supplier of this equipment, with which the company has concluded a corresponding agreement).
- Assemble a commission of specialists from the enterprise (preferably from different structural divisions - for example, accounting, technical department and legal) and, with their professional help, inspect the equipment to determine its condition.
If the results of the inspection reveal irreparable damage and the object must be replaced, a special report is drawn up about this.
Act - requirement for replacement (additional supply) of materials
This means that company employees can write them in any form or, if the company has a document template, according to its type. Information on the form in which acts should be drawn up is given in the company’s regulatory documentation.
