Organizations often need a car that is used in the production process or trade in goods and services. In this case, the company's accountant must take into account the costs associated with the use of this vehicle. In other words, it is necessary for the car to be on the balance sheet of the organization. However, this is not always easy to do, so many accountants have a number of questions that they face in this situation.
It is necessary
Passport, certificate of registration of the company's charter, its copy, application for registration, information letter from Goskomstat, certificate of the presence of premises (own or rented), as well as an extract from the order "On putting a car on the balance of the organization."
Instructions
Step 1
Before putting the car on the balance sheet of the company, register it with the traffic police. To do this, follow these steps. First, register your organization at the District military registration and enlistment office. After registration, provide the vehicle for inspection by the forensic scientist and the state inspector. If the car was previously registered in another area, be sure to receive confirmation from the traffic police that it was removed from it. After passing the vehicle check and all documents, you will receive license plates and registration documents for the car.
Step 2
Remember that in order to register a car as a legal entity, you need to have complete information about the organization, including the name of the head, the person in charge, the accountant, and the work phones of all these persons. Naturally, you must have a passport, a charter registration certificate, a copy of it, an application for registration, an information letter from Goskomstat, a certificate of the presence of premises (own or rented), as well as an extract from the order "On putting a car on the balance of the organization."
Step 3
After that, you can put the car on the balance sheet, that is, put it into operation. Include all expenses for the state registration of the vehicle in the initial cost, that is, refer to account 08 in the balance sheet of the enterprise. After registration, transfer the car to account 01, which contains the fixed assets in operation. Remember that it is prohibited by law to operate a car without state registration.
Step 4
The car must be on the balance sheet of the organization as long as it is used in the course of its activities. Remember that it is subject to the same taxes and fees as other property assets in the company's accounts, so you should not just enter the car into the balance sheet.
