How To Write Off Tires

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How To Write Off Tires
How To Write Off Tires

Video: How To Write Off Tires

Video: How To Write Off Tires
Video: How to Write Off Your Dream Car Tax Free in 2021 2024, June
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If the car is equipped with all-season tires, then they are not dismantled until they are worn out or damaged. Therefore, accounting and disposal of car tires has a number of features, unlike other spare parts for a car.

How to write off tires
How to write off tires

Instructions

Step 1

The total cost of the purchased car also includes the cost of the tires. Accounting for the tires that are in the warehouse, make by type (cameras, tires, rim tapes), varieties, sizes and technical condition (new, requiring repair, used, waste).

Step 2

To streamline accounting, start up tire accounting cards, in which you record the garage number of a tire, its size, manufacturer, make and license plate of the car, date of installation or dismantling, tire mileage, reason for retirement, and also indicate the mileage from the date of purchase to complete wear and tear.

Step 3

Using such cards, keep the history of the tire from the moment it was put into operation until it was written off. Tires that have been removed from the car for scrap or for repair, come to the warehouse according to invoices with the appropriate account on the card. The posting is carried out by the materially responsible person according to the consignment note in the form of TTN-1 or according to the consignment note TN-2. It is issued by the supplier in the manner prescribed by the decree of the Ministry of Finance.

Step 4

Carry out the release of tires from the warehouse at the request of the mechanic, as well as taking into account the control function on the card, where you note that it is issued instead of the withdrawn and capitalized in the warehouse.

Step 5

If a tire is sent for scrap, make sure that the commission, chief engineer or manager signs the record card for its work. This card will be the act of writing off the tire.

Step 6

When new, repaired and retreaded tires fail before the established warranty mileage, the commission establishes the reasons for the premature failure. If the reasons are production, draw up a complaint report. After that, send such tires to the manufacturer along with the registration card and this act. The manufacturing plant must consider the complaint within a month and inform about its decision by sending one copy of the conclusion. Then he makes a free tire replacement.

Step 7

Enter new accounting cards on the tires that arrived after the restoration. Vacation of tires, which are required to replace unusable ones, should be carried out according to the act of demand for replacement, only on condition that the tires removed from the car are returned to the warehouse.

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