4. The procedure for commissioning, commissioning and accounting of equipment


General information

The sheet of the equipment commissioning certificate contains detailed information about the equipment received by the enterprise. Legal entities and individual entrepreneurs use the designated form. Ordinary citizens do not need such an agreement.

Only after completing and signing the legal paper does the enterprise have the right to use technical equipment for its intended purpose. After filling out the form, it is sent to the chief accountant of the organization.

To test equipment before using it, the director issues a decree convening an expert commission of at least two people. The main tasks of the members of the expert commission include:

  • direct inspection of equipment for compliance with general safety standards;
  • checking for compliance with the standards and regulations adopted within the company;
  • carrying out tests (if required by the specifics of the equipment);
  • eliminating the risk of defects and malfunctions.

The listed verification stages must be completed at the time of conclusion of the contract.

Sample design

How to draw up a certificate of commissioning of equipment? The document can be compiled in accordance with the needs of the organization and its characteristics.

The basic information that should be in the act form is as follows:

  • document details - date, place of execution, name and title, number;
  • a list of persons who are members of the commission for inspection and acceptance of equipment and its commissioning;
  • the commission is appointed by the director of the organization, therefore there must be an order, its number and date are indicated in the act form;
  • name of the equipment, basic information about it - manufacturer, purpose, place of assembly and installation;
  • the results of tests carried out before commissioning - the procedure for conducting them, the methods used, the results obtained - if there are comments on the condition of the fixed asset, then they are included in the act;
  • the conclusion of the commission, according to which the equipment is suitable for use, complies with the norms and requirements of regulatory documents, is safe for operation and can be used for its intended purpose; if there are comments and defects, it is recommended to put the facility into operation only after they have been eliminated;
  • an appendix with a list of documents related to this facility - documentation on testing and commissioning, technical passport and other technical documentation;
  • signatures of commission persons;
  • approval of the act by the head of the organization.

The drawn up act is subject to transfer to the accounting department, which, on its basis, will accept the object for accounting, make the necessary entries and fill out the necessary documents.

How to compose correctly

The content of the document largely depends on the characteristics of the equipment. The more complex the mechanism, the more detailed its technical parameters should be listed. The number of pages of the form is usually 1-2 sheets of A4 format.

The document must indicate the compliance of the equipment with the internal requirements of the organization and legal standards, and also record the presence of identified faults and defects. If the fact of marriage is confirmed, then a defective certificate is additionally drawn up. It is prohibited to use the equipment until all faults have been eliminated.

The equipment commissioning certificate scheme is sometimes included as an appendix to other contracts and agreements. In this case, the text can be written by hand. Compilation is entrusted to authorized employees of the organization. This may be the director personally, his deputy or members of the expert commission. The form of the equipment commissioning certificate can be free or standard. It depends on whether the company has its own sample. If a template is available, then authorized persons fill out the company form. In other situations, we recommend that you study the current example of the form on our website.

What is an act of acceptance and transfer of equipment?


The acceptance and transfer certificate of equipment is a form in which information is entered by several representatives confirming the validity of acceptance of the mechanisms.
Acceptance or transfer is carried out with the participation of both parties, and in case of controversial issues, a representative of a third-party institution may be involved. The acceptance and transfer act of technical equipment is a form filled out in any form, with data entered on a standard A4 sheet. The document on the movement of equipment is printed in 2 copies (one for each side) and must display the following data:

Filling out begins with an entry at the top in the middle of the line of the name of the form “ACT OF ACCEPTANCE AND TRANSFER OF EQUIPMENT”

Next, the locality where the certificate is issued and the date of drawing up the form are noted. Example, "Mr. Novosibirsk “___” ___________ 20__.”

Then the content part of the form is displayed, where the details of the parties involved in the transfer of equipment are displayed, with filling out the full name. representatives holding positions.

Next, the transferred equipment is listed in tabular form, displaying the name, brand, model, technical condition, year of manufacture and serial number.

If deficiencies discovered by the commission are identified, comments are recorded and a defect report is subsequently drawn up. If no comments are found, a record of no claims against the transmitting party is recorded.

The registration of the acceptance and transfer act is completed with the signatures and seals of the parties.

The signed document is submitted to the company’s accounting department for approval by the head and chief accountant of the institution.

If technical documentation is submitted along with the completed form for the transfer of mechanisms, a note is made about their movement.

When accepting complex equipment, it is possible to draw up an acceptance and transfer document in several stages, for example, separately for quality and quantity with a separate signature for each completed form.

The completed form becomes the basis for deleting or registering fixed assets of companies in the accounting department.

The previously described method of drawing up documentation is applied in all situations, with the exception of when the transfer of technical equipment is carried out in a special manner, in accordance with the terms of the agreement or on the basis of current legislation.

In the example given, the form becomes documentary evidence of the execution of the lease agreement. The act, signed in 2 copies, is sent one copy to each participant. Mechanism passports may be attached to the form.

Below is a sample act for a purchase and sale agreement.


Sample act

How to fill it out correctly

Since a sample equipment commissioning report can be prepared in any form, it is difficult to determine a clear structure in advance. However, a list of main sections to be filled out has been adopted: Filling algorithm:

  1. Please indicate the full name of the form in the header.
  2. Enter the date of creation and write down the address of compilation.
  3. Indicate who is on the committee. Provide a link to the decree convening it.
  4. Describe when the equipment was tested, what the experts took as a basis, what methods they followed.
  5. Write down the commission's conclusion. Here are the main conclusions that experts came to during the audit.
  6. If defects are found, briefly list them. Prepare a separate act.
  7. Address of the organization where the specified inventory will be used.
  8. Statement of warranty service.
  9. Indicate attachments to the business paper, if any.

A handwritten signature is required at the bottom. Please note that electronic digital copies are not accepted. Authorized persons sign. Their roles are:

  • chairman of the expert commission;
  • other members of the commission.

Opposite the personal signatures is a transcript - surname and initials. The position title of each expert member is also indicated. Once the form is endorsed, the manufacturer's warranty comes into force.

A completed example of an equipment commissioning certificate does not need to be secured with the company’s company stamp. Since 2020, the law does not require legal entities to have a seal.

What are the features of the practical use of the act in form OS-14

Act OS-14 formalizes the 1st stage of inclusion of equipment in fixed assets - its receipt at the warehouse. Once the equipment passes the initial check, it can be sent for installation. For this, another unified form is used - form OS-15, which is also approved by Resolution No. 7.

It is allowed for the equipment to be accepted immediately by the contractor who will perform the installation. In this case, the contractor’s representative is part of the commission drawing up the OS-14 act, puts his signature on the act, including making a note about the acceptance of the equipment for safekeeping, and takes a second copy of this document. Form OS-15 is not filled out.

If during installation of equipment defects are discovered in it, they are recorded in another unified form OS-16.

After installation, the equipment is actually added to the fixed assets. To certify this procedure, use the OS-1 form (an act certifying the acceptance of fixed assets) or OS-1b (a form similar in purpose, but used to account for a group of fixed assets of the same type).

Read about the organization of fixed asset accounting in the following articles:

  • “We reflect fixed assets in the balance sheet”;
  • “Accounting for fixed assets under the simplified tax system in 2019-2020”.

Sample equipment commissioning certificate

The equipment commissioning document can be drawn up as an addition to the service agreement or to the supply agreement. We are talking about any agreements that provide for the operation of the facility. In this case, the date of conclusion of the transaction between the enterprises is indicated.

The content of the form largely depends on the type of equipment: it may describe technical details that are important to ensure smooth operation. Before filling out the document, we recommend that you study the equipment commissioning certificate template.

How to draw up a deed

The contents of the act may differ in different cases, but there is general information that is included in any act of putting various equipment into operation:

  • composition of the commission;
  • the document on the basis of which exactly this composition of the commission was appointed;

  • Name of equipment;
  • the address where the equipment was installed, as well as the name of the installation organization that carried out the assembly, testing and commissioning;
  • test and commissioning results;
  • an indication of the extent to which the equipment meets the necessary requirements stated in its passport, labor protection and fire safety requirements;
  • if defects or irregularities in work are detected, this should be noted in the report;
  • in conclusion, the results of the inspection of the equipment for the possibility of its use and commissioning are written;
  • the appendix provides a list of documents on the basis of which installation, commissioning, various protocols, acts related to this equipment and supporting information stated in this act were carried out;
  • the act form receives a number, and the date and place of registration is indicated.

The act is signed by all members of the commission who inspected the equipment before commissioning. An example of the act can be downloaded below.

What to pay attention to

After completing the equipment check, 3 copies of the report are drawn up:

  • for the beneficiary organization;
  • seller organization;
  • for government agencies of the Federal Property Management Agency.

The drafters must include one clause in the equipment commissioning agreement. It sets out confirmation that all designated equipment and mechanisms meet fire safety standards. In this case, you need to focus on the current regulations that relate to labor and worker safety standards. Without stating this clause, the contract cannot be used for its intended purpose.

Ignoring shortcomings and defects is a violation of industrial safety regulations. If such a violation is detected, the company will be fined. In addition, negligence is a risk to the health and life of workers and to the safety of property.

Procedure for filling out the act

A special form for this document is not strictly required. The information contained in it is determined by the material object itself and will accordingly be different for different equipment.

Although at present these samples OS-1, OS-1b are not strictly mandatory, their use is explained by their convenience for accounting.

Such a document can be drawn up in free form, but it must be taken into account that there is information that must be recorded in the document, and requirements for the document that must be observed.

The act must include information about whether the equipment meets safety standards. When assembly or additional repair work is necessary, an act is drawn up taking into account the results of the above actions.

To draw up an operational certificate, it is convenient to use the OS-1b form.

The act is printed in the amount of 3 pieces with technical documentation attached:

  • OS-1 “Act of acceptance and transfer of fixed assets” for various fixed assets, excluding structures and buildings.
  • OS-1b “Act on the acceptance and transfer of groups of fixed assets” is used for equipment and other fixed assets, excluding structures and buildings.

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Required information :

  • Members of the commission.
  • Chairman of the commission.
  • Order on the appointment of a commission (the number and date of the document are indicated).
  • The name of the regulatory documentation on the basis of which the testing was carried out.
  • Equipment name, brand, model, serial and inventory number, type.
  • Equipment manufacturer.
  • Manufacturer's address.
  • Address details and installation location.
  • The name of the company that carried out the installation, testing and commissioning.
  • Description of operating conditions.
  • The document on the basis of which the testing was carried out.
  • Results of testing and commissioning.
  • Data on malfunctions and interruptions in operation.
  • Conclusion – about the suitability of the equipment for operation and compliance with safety requirements for personnel.
  • Appendix - a list of documentation for installation and commissioning, protocols, acts containing information about the equipment, a list of non-conformities.
  • Number, date of act and place of testing.
  • Signatures of the commission members.

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How can a commissioning certificate be drawn up?

  • as an addition to the contract;
  • as a special document.

When such an act is an annex to an agreement (contract) for supply, installation and commissioning services, it serves to establish the final payment date and the warranty period.

Where can I get the document?

A sample equipment commissioning certificate can be downloaded here.

An example of a commissioning report.
An example of a commissioning report.

Prepare 3 copies of the act:

  • for the beneficiary organization;
  • the selling organization (or transferring the material object);
  • for government bodies of the Federal Property Management Agency.

You will find detailed instructions on what an employee’s personal card is and how to make one here.

A technical passport is included in the package of documents for the equipment. The heads of organizations of both parties confirm the act with a signature.

Important!

  • If the equipment was not new, the degree of wear is indicated.
  • If the equipment has several owners, then this fact must be recorded in the act.
  • If a transaction (purchase) is executed in a foreign currency, the name of the currency and the exchange rate at the time of the transaction are indicated.

Additional permitting documentation

  • Conclusion of the commission on the suitability of the facility for operation in production conditions.
  • Equipment repair certificate.
  • Technical act.

A well-drafted equipment commissioning act provides the most complete picture of the condition of the facility and, therefore, the possibilities of its operation, accounting and depreciation charges.

The act will promptly orient personnel regarding the necessary technical care and help prevent situations of malfunction.

You will learn how to properly transfer equipment for installation in this video:

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