Resolution of the Ministry of Finance of the Republic of Belarus "About establishment of form of the act of write-off of property and accounting of residual (liquidating)..."

RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of December 13, 2019 No. 74

About establishment of form of the act of write-off of the property and accounting of residual (liquidating) property value which is in property of the Republic of Belarus

Based on the paragraph of third subitem 4.32 of Item 4, of Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, and the paragraph of the sixth Item 8, parts two of Item 10 of the Regulations on procedure for write-off of the property which is in property of the Republic of Belarus, approved by the resolution of Council of Ministers of the Republic of Belarus of November 13, 2019 No. 764, the Ministry of Finance of the Republic of Belarus DECIDES:

1. Establish form of the act of write-off of property according to appendix.

2. Determine that the residual (liquidating) property value, being in property of the Republic of Belarus which write-off is reflected in financial accounting of the organization based on the act of write-off of property before completion of works on demolition (dismantle) of this property is considered on the off-balance account entered into the chart of accounts of financial accounting of the organization.

3. To add Item 3 of the Instruction on procedure for application of the standard chart of accounts of financial accounting approved by the resolution of the Ministry of Finance of the Republic of Belarus of June 29, 2011 No. 50, with part of the following content:

"The organization can enter if necessary into the working chart of accounts additional off-balance accounts, using vacant rooms of off-balance accounts.".

4. This resolution becomes effective after its official publication.

Minister

M. L. Yermolovich

Appendix

to the Resolution of the Ministry of Finance of the Republic of Belarus of December 13, 2019 No. 74

Form

____________________________ organization

(name)

Act of write-off of property

Number	Date of creation	I CLAIM Head of the organization (other authorized officer)
Number	Date of creation	_________________	_________	_______________
		(position)	(signature)	(surname, initials)
		___ ________________ 20 __.

1. Data on condition of fixed asset object for date of write-off

Name of fixed asset object	Accession number	The actual useful life (years, months)	Original (overpriced) cost, rub kopek.	Cumulative depreciation amount, rub kopek.	Residual (liquidating) cost, rub kopek.	Basis for write-off
1	2	3	4	5	6	7

2. Data on condition of object of construction in progress for date of write-off

Name of object of construction in progress	Start date of construction	Construction term		Project cost of construction in progress, rub kopek.	Basis for write-off
Name of object of construction in progress	Start date of construction	normative	actual	Project cost of construction in progress, rub kopek.	Basis for write-off
1	2	3	4	5	6

Conclusion of the commission on write-off of property:

As a result of survey of fixed asset object (construction in progress)

it is established _________________________________________________________________

____________________________________________________________________________

The enclosed documents ______________________________________________________

____________________________________________________________________________

Commission chairman
on write-off of property

____________________

_________

_____________________

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