Frequently asked questions about recycling. How to properly register and dispose of written-off property

Almost every institution has computers, air conditioners, and other electrical equipment. When writing them off, problems may arise. Which ones and how to avoid them? Experts of the Legal Consulting Service GARANT A. N. Sukhoverkhova, Yu. A. Kosheleva tell.

Write-off of fixed assets includes:

• determination of the technical condition of each unit of fixed assets;
• preparation of the necessary documentation;
• obtaining permission to write off;
• dismantling, disassembly;
• recycling of objects and registration of materials received from their liquidation; write-off from balance sheet (off-balance sheet) accounting.

We determine the technical condition

Regulations Russian Federation do not oblige institutions to engage specialized organizations to provide a technical report on the condition of computer and electrical equipment and the need for its write-off. Such a decision can be made by a commission consisting of institution employees with appropriate qualifications. The competence of the commission includes:

• direct inspection of the object subject to write-off, using the necessary technical documentation and budget accounting data;
• establishing the feasibility (suitability) of its further use, the possibility and effectiveness of its restoration;
• establishing the reasons for decommissioning an object (physical and moral wear and tear, violation of operating conditions, etc.);
• identification of persons through whose fault the premature disposal of the object occurred, making proposals for their prosecution as established;
• determining the possibility of using individual components, parts, materials of the disposed object and their assessment based on the current market value;
• control over the removal of non-white and precious metals, determination of their weight and delivery to the appropriate warehouse, and subsequently to an organization for receiving recyclable materials;
• drawing up acts on the write-off of fixed assets.

If the institution’s staff does not have specialists with the necessary qualifications, the possibility of attracting them from other institutions subordinate to the main manager of budget funds is considered. And only if it is possible to justify the need to write off fixed assets only with the involvement of a specialized organization, the institution must conclude an appropriate agreement.

We agree

Based on the results of the activities carried out, the commission completes a package of documents that are necessary to approve the write-off of fixed assets. The list of such documents must be established by the GRBS. In relation to the write-off of office equipment you will need:

• a copy of the manager’s order to create a permanent commission for writing off fixed assets;
• copies of inventory cards for recording fixed assets;
• conclusions on the technical condition issued by specialized organizations confirming the unsuitability of the object for restoration and further use (in the absence of specialists with the necessary qualifications on the staff of the institution);
• copies of technical passports;
• extracts from the register of municipal property;
• copies of accident reports and certificates of the cost of damage caused;
• certificates from authorities confirming the fact of a natural disaster or emergency;
• documents confirming the adoption of measures to protect the interests of a public legal entity and compensation for damage (when writing off fixed assets disposed of as a result of theft, shortage, or damage).

The above list is not exhaustive. Specific documents that must be attached to the act of write-off of fixed assets are approved by the authority authorized to represent the interests of the owner in property management.

The completed documents are presented to the head of the institution to make an appropriate decision. Depending on the installed normative act In order to write off this fixed asset, the head of the institution has the right to:

• independently approve the act of writing off fixed assets. This possibility, for example, is provided for federal institutions, subordinate to the Ministry of Health and Social Development of Russia in order No. 306n dated April 28, 2010 (hereinafter referred to as Order No. 306n). There, in particular, it is said that when federal property is written off (except for real estate and vehicles), the original cost of which does not exceed two hundred thousand rubles, the right to make a decision on their write-off is granted to the heads of institutions. At the same time, they bear personal responsibility for compliance with the procedures for writing off federal property in accordance with;
• submit documents to the main manager (manager) of budget funds to make a decision on writing off a fixed asset;
• submit documents to the main manager (manager) of budget funds to make a decision on writing off fixed assets in agreement with the municipal property management body.

Let's return to Order No. 306n, which sets out the list of documents required in recent cases. You will need:

• a letter from the institution on a form containing the full name, with an attached list of fixed assets related to movable property, the write-off of which is subject to approval. The list includes:
  • serial number;
  • name of the fixed asset item;
  • inventory number of the fixed asset object (as well as state registration number, type, brand in relation to vehicles);
  • year of release of the fixed asset;
  • the initial cost of the fixed asset;
  • residual value of the fixed asset item at the time of write-off;
  • term beneficial use established for a given fixed asset item, and the period of actual use at the time of write-off;
  • a brief justification of the reasons for write-off and the inexpediency of further use of the fixed asset;
• act on write-off of fixed assets (form 0306003, form 0306004, form 0306033) in two copies;
• a copy of the fixed assets inventory card;
• a copy of the conclusion on the technical condition of the fixed asset object, confirming its unsuitability for further use (in the absence of relevant specialists on the staff of the institution - a copy of the said conclusion issued by organizations that have licenses for this type of activity, with copies of the licenses attached);
• a copy of the protocol of the permanent commission for the write-off of fixed assets on the impossibility of restoring the object or the inexpediency of their restoration;
• a copy of the order on the creation of a permanent commission for the write-off of fixed assets of the organization.

When writing off fixed assets for which the actual service life does not exceed the useful life, in addition to the specified documents, you also need:

• an inspection report carried out by the institution on the improper use/storage of a fixed asset item, indicating the perpetrators;
• a letter about the measures taken against the perpetrators who caused damage to the fixed asset, with copies of supporting documents attached (if the perpetrators are identified);
• copies of the resolution to initiate or terminate a criminal case (if any);
• a certificate from the institution about the cost of the damage caused;
• certificate from the institution confirming compensation for damages by the perpetrators;
• a letter with a detailed explanation of the reason that caused the write-off of a fixed asset before the expiration of its useful life (in the absence of culprits).

When writing off fixed assets that have fallen into disrepair as a result of natural Disasters or other emergency situations In addition to the above documents you will need:

• a copy of the damage report;
• copy of the authorities' certificate executive power subjects of the Russian Federation or municipalities confirming the fact of natural disasters or other emergency situations;
• certificate from the institution about the cost of the damage caused.

Copies of the submitted documents must be certified by the signature of the head and the seal of the institution. No blots, erasures, or corrections are allowed in the submitted documents.

Precious metals

Almost all computers, monitors and other office equipment contain small amounts of gold, silver and other precious metals. Any organization is obliged to document their receipt, movement, inventory and disposal.

The institution has the right (clause 3.2 of the Instructions on the procedure for accounting and storage of precious metals, precious stones, products made from them and maintaining records during their production, use and circulation, approved by Order of the Ministry of Finance of Russia dated August 29, 2001 No. 68n (hereinafter referred to as Instruction No. 68n)):

• independently process (recycle) collected scrap containing precious metals;
• sell scrap containing precious metals;
• transfer on a toll basis to refining organizations or organizations engaged in the procurement of scrap and waste, primary processing and processing, for further production and refining.

As a rule, institutions do not have the ability to independently dispose of office equipment and remove parts containing precious metals. In addition, in some cases, their independent withdrawal is impossible. This is due to the fact that in addition to precious metals, computer equipment often contains substances harmful to human life and health (for example, mercury, lead, etc.). And monitors can be classified as hazardous waste, since radiation accumulates in the displays over the years of operation. In these cases, it is prohibited to dispose of such waste yourself. This can only be done by specialized licensed organizations (Resolution of the Government of the Russian Federation of August 26, 2006 No. 524). Therefore, institutions should plan expenses taking into account the disposal of office equipment with the help of specialized organizations.

The list of organizations that have the right to carry out refining of precious metals was approved by Decree of the Government of the Russian Federation of August 17, 1998 No. 972 “On approval of the Procedure for the work of organizations that carry out refining of precious metals, and the List of organizations that have the right to carry out refining of precious metals.” An agreement is concluded between the institution and the refining organization, which specifies all the essential conditions. In the accompanying documents you must indicate (clause 6.3 of Instruction No. 68n):

• name, weight and quantity of precious metals contained in the transferred parts and assemblies;
• the method by which the content of precious metals was determined (for example, on the basis of a passport for equipment or according to technical documents for similar models (passports, forms, labels, operating manuals, reference books), or in the absence of this information (imported, outdated domestic equipment, etc.) etc.) - according to data from development organizations, manufacturers or commission based on analogues, calculations).

After completing the work of extracting precious metals from scrap, the refining organization submits to the institution a refining act (passport), which indicates the actual amount of precious metals extracted from scrap and their value. Usually this data does not coincide with the original information. Therefore, appropriate corrections are made to the primary ones (the original entries are crossed out and the information specified in the refining act (passport) is placed above them) (clause 6.20 of Instruction No. 68n).

Example 1

The institution wrote off the morally obsolete and physically completely worn-out equipment(computer monitor) purchased using funds from income-generating activities (residual value - 7,000 rubles). The main assets were dismantled by the institution. After dismantling, parts containing precious metals were removed. In its pure form, their mass was 40 g, worth 4,000 rubles. An act of acceptance and transfer of parts (assemblies) of the refining organization has been drawn up. After completion of the work, the submitted passport indicates the content of precious metals - 35 g for the amount of 3,500 rubles. (including VAT - 534 rubles). This amount was transferred to the institution’s personal account, opened for it in the territorial body of the Federal Treasury to record transactions with funds received from income-generating activities. Please note that in this case, in the “Purpose of payment” field of the payment order, indicate the name of the source of income or the item of the General Permit issued to the institution. When funds are received into the personal account for income-generating activities, the institution must transfer the specified funds to the federal budget revenue to account 40101. In field 104 of the payment order indicate the budget classification code 000 1 14 02013 01 0000 440 “Proceeds from the sale of property located in operational management federal institutions (except for the property of federal autonomous institutions), regarding the sale of material reserves for the specified property" indicating in 1–3 digits of the income code the code of the chief income administrator ( federal body executive power), which has the right to dispose of federal property. And in the “Purpose of payment” field, indicate the code 000 3 02 02010 01 0000 440 and the basis for the transfer: “Transfer to the federal budget of income from the sale of property under operational management.” In this case, the General Permit for opening personal accounts to account for funds received from income-generating activities must contain indications of the source of income received on the personal account: “Sale of scrap and waste of non-ferrous metals and (or) income from refining, with subsequent transfer of received sources of federal budget revenue."
Subsequently, the institution transferred the funds to the federal budget.
The accountant needs to make the following entries:

Debit 2 401 01 172

Credit 2 101 04 410
"Reducing the cost of machinery and equipment"
- 7000 rub. - fixed asset written off;

Debit 2 105 06 340

Credit 2 401 01 172
"Income from the sale of assets"
- 4000 rub. - parts containing precious metals have been capitalized;

Debit 2 105 06 340 (refinery organization)
"Increase in the cost of other inventories"
Credit 2 105 06 340 (warehouse)
"Increase in the cost of other inventories"
- 4000 rub. - details of the refining organization were transferred (basis - act of transfer);

Debit 2 205 09 560
"Increase in accounts receivable from income from the sale of assets"
Credit 2 401 01 172
"Income from the sale of assets"
- 3500 rub. - accrued income from the sale of precious metals (based on the passport of the refining organization);

Debit 2 201 01 510
"Receipts of funds from the institution to accounts"
Credit 2 205 09 660
"Reducing accounts receivable from income from the sale of assets"
- 3500 rub. - arrived cash to the personal account of the institution;

Debit 2 401 01 172
"Income from the sale of assets"
Credit 2 303 04 730
"Increase in accounts payable for value added tax"
- 534 rub. - VAT charged;

Reversal:
Debit 2 105 06 340
"Increase in the cost of other inventories"
Credit 2 401 01 172
"Income from the sale of assets"
- 500 rub. - a correction was made for the content of precious metals in parts using the “red reversal” method;

Debit 2 401 01 172
"Income from the sale of assets"
Credit 2 105 06 440
"Reduction in the value of other inventories"
- 3500 rub. - parts (assemblies) were written off upon their sale;

Debit 2 401 01 172
"Income from the sale of assets"
Credit 2 303 05 730
"Increase in accounts payable for other payments to the budget"
- 3500 rub. - debt accrued to the budget;

Debit 2 303 04 830
"Reducing accounts payable for value added tax"
Credit 2 201 01 610

- 534 rub. - VAT is transferred to the budget;

Debit 2 303 05 830

Credit 2 201 01 610
"Retirement of institution funds from bank accounts"
- 3500 rub. - transfer to the budget of accrued debt from the disposal of material assets.

Please note: the administrator assigned to administer these payments must make the following entries:

Debit 1 210 02 440

Credit 1 401 01 172
"Income from the sale of assets"
- receipt of income to the budget from the disposal of material assets.

Example 2

Let's use example No. 1, with the only difference that the organization that accepted non-ferrous metal waste transfers funds directly to the federal budget revenue to account 40101. In this case, in field 104 of the payment order they indicate the budget classification code 000 1 14 02013 01 0000 440 "Revenue from the sale of property under the operational management of federal institutions (except for the property of federal autonomous institutions), in terms of the sale of material reserves for the specified property" indicating in 1–3 digits of the income code the code of the chief income administrator (federal executive body), followed by the right to dispose of federal property is secured.
In this case, the records for receiving funds from the refining organization will be as follows:

Debit 1 303 05 830
"Reducing accounts payable for other payments to the budget"
Credit 1 205 09 660
"Repayment of accounts receivable from proceeds from the sale of assets"
- 3500 rub. - the amount credited to the budget and received from a specialized organization is reflected (the entry is made after receiving an extract from the treasury authority from the consolidated register of receipts).

The administrator of budget revenues, who is assigned the administration of these revenues, makes the following entry:

Debit 1 210 02 440
"Settlements with bodies organizing the execution of budgets for revenues to the budget from the sale of inventories"
Credit 1 401 01 172
"Income from the sale of assets"
- 3500 rub. - receipt of income to the budget transferred by an organization specializing in the disposal of material assets.

Service experts
Legal consulting GARANT
A. N. Sukhoverkhova,
Yu. A. Kosheleva.

The procedure for its operation can be established in the accounting policy or by a separate order for the institution.

It's impossible to imagine modern office or an enterprise without computers, printers, copiers, faxes and other office equipment. It faithfully serves entrepreneurs, but there comes a time when the equipment either becomes obsolete or breaks down irreparably. Will be purchased to replace the old one new technology, but obsolete devices that have turned into garbage cannot simply be taken to the nearest trash heap.

Why computer equipment needs special disposal and how to correctly carry out this procedure from the point of view of the legislation of the Russian Federation, read this article.

Why unnecessary office equipment is not just trash

Anything that cannot be sold (donated) or reused is unwanted items, in other words, garbage. The accumulation of such items is unacceptable in an enterprise where everything should work to make a profit. If the computer is no longer efficient or is hopelessly damaged, you cannot work on it, which means you will need to purchase another one to replace it.

Naturally, you need to get rid of useless things. Assets such as office equipment are written off and disposed of according to a special procedure provided for by law. Reasons for regulating the disposal of office equipment:

1. Preventing harm to the environment. Used office equipment is classified as hazardous waste. In the production of computers and other units, substances that are hazardous to life are used, for example, lead, arsenic, etc. The usual throwing away of equipment, especially regularly, can cause irreparable harm to the environment and health.
2. Saving what can be saved. Office equipment includes parts containing non-ferrous metal, as well as a certain amount of precious metals: gold, silver, platinum. Thus, the Tax Code of the Russian Federation considers even completely unusable equipment not without a certain value. The metal can be recovered and reused, and the valuable components must be properly accounted for as part of the assets.

IMPORTANT INFORMATION! Sufficient basis for regulated disposal computer equipment is its legislative basis. In other words, an organization or person found guilty of normal release such equipment will be held administratively liable for pollution environment and violation of epidemiological norms.

What the law says

The disposal of obsolete office equipment is regulated by several legal acts:

1. Administrative Code in Art. 8.2 prohibits throwing away equipment along with ordinary garbage, and the ban applies to both individuals and organizations.
2. A separate ban on this action for legal entities is prescribed in Decree of the Government of the Russian Federation No. 340.
3. Federal Law No. 89 prohibits enterprises from doing this on their own.
4. Clause 2 art. 20 Federal Law No. 41 of March 26, 1998 stipulates improper disposal of equipment as a violation of the Tax Code of the Russian Federation due to the content of valuable metals in it, which must be recycled and sent to the state fund.
5. Specialized enterprises are allowed to dispose of equipment if they have the appropriate license, in accordance with Decree of the Government of the Russian Federation No. 524 of August 26, 2006.

What exactly needs to be recycled

List of equipment subject to mandatory disposal due to the potential danger, is contained in the order of the Ministry natural resources, as well as in Decree of the Government of the Russian Federation No. 818. It includes:

• computers;
• monitors;
• fluorescent lamps;
• Medical equipment;
• Appliances;
• batteries;
• scanners;
• copiers;
• printers and cartridges for them, etc.

IMPORTANT! It is necessary to properly dispose of not only the units themselves, but also their scrap, that is, even individual parts of broken equipment.

Disposal of office equipment before disposal

If an ordinary consumer can simply contact a company engaged in recycling equipment, the legal entity must have a legislative basis for this: write off this property from the balance sheet. It's not as simple as it seems.

The main difficulty of this procedure is determining the residual value of used equipment. In order for the write-off act to be legal, it is necessary to competently assess the technical and moral aspects of the devices and their material value, which only experts can do. This examination can only be carried out by a specially certified organization, issuing a conclusion on the unsuitability of the equipment for further use.

Violation of the write-off procedure is fraught with administrative and even criminal liability, because technology is of material value. It will certainly provoke irregularities in management accounting, which is fraught with sanctions for the management and chief accountant of the organization:

• a fine of 20-50 minimum wages for executives;
• a fine of 100-1000 minimum wages imposed on the organization.

ATTENTION! The decision to install old equipment at the enterprise in order to avoid the costs of write-off and disposal will not save money in any way, since you will have to pay tax on the equipment that remains an asset.

Accounting entries for writing off office equipment

If a decision is made to dispose of certain equipment, this a priori means that, as an asset, it has been fully depreciated and no longer takes part in the process. production activities. Its accounting is carried out on account 01 “Fixed assets” and off-balance sheet account 013 “Depreciation fund for the reproduction of intangible assets.”

In the postings, the write-off is documented as a disposal of fixed assets. Subsequent disposal costs should be written off in the same accounting period, although the disposal itself may occur at a later date.

Stages of recycling office equipment

The first stage is carried out by the organization with the involvement of certified experts. The subsequent stages have the right to be carried out by one of the specialized companies registered with the Assay Chamber of the Russian Federation.

1. Receiving a write-off certificate:
   • expert review;
   • determining the residual value of write-off equipment;
   • a conclusion about the impossibility of its further use;
   • registration of disposal of fixed assets.
2. Dismantling of equipment with separation of parts containing precious metals:
   • an act on the seizure of components is required, on the basis of which the equipment is written off from the registration cards;
   • on its basis, each part has its own accounting card (), which indicates the name of the scrap (name of the unit), its total mass and the share of precious metals of each name in it.
3. Refining is the separation of precious metals from parts of equipment.
4. Capitalization of received values.
5. Transfer of precious metals to the state fund.

NOTE! When contacting a specialized company for disposal, it will be enough for the organization to carry out the implementation old technology: this will eliminate the need for accounting and capitalization of scrap and precious metals.

How to recycle using special companies

Organizations specializing in the recycling of office and household appliances, have everything necessary permissions and licenses, as well as equipment for the refining of precious metals. Many of them are authorized to conduct technical examinations prior to decommissioning of such equipment. Specialists will:

• assistance in drawing up write-off reports for each of the discarded devices;
• transportation, neutralization and disposal of hazardous waste;
• registration of sanitary and epidemiological documents;
• all subsequent procedures related to precious metals.

Algorithm for representatives of companies that own old office equipment

1. Choose a company for recycling equipment certified by the Assay Office.
2. Compose preliminary list equipment to be recycled.
3. Agree with the company the cost of its services depending on the number of units of equipment and the service provided.
4. Conclude an agreement for the disposal of written-off fixed technical equipment.
5. Dismantling of named equipment.
6. Removal of dismantled equipment.
7. Signing of the work completion certificate and final payment.

Don’t forget to check the correctness and completeness of the package of recycling documents: you can additionally negotiate the service of their registration with the recycling company.

Now it is impossible to imagine an enterprise or organization, or even a family, where there is no computer or other office equipment. However, not all people, including business managers, think about the issue related to its disposal.

Currently, there are specialized companies that provide recycling services for office equipment. Today, recycling of office equipment and equipment in Moscow is the main activity of some companies.

Removal and disposal of office equipment in Moscow and the Moscow region

Recycling of office equipment in Moscow and the Moscow region is one of our company’s areas of activity. There is a special recycling center for discarded office equipment and equipment. In order to use the services of our company, a legal entity will need to enter into an agreement for the disposal of office equipment. For quite a long period of time, the examination, disposal and recycling of office equipment has been carried out by our specialists using modern equipment, using new technologies and taking into account all the requirements for this process.

On modern stage development of society, the issue related to environmental safety arises. For this reason, the current legislation of the Russian Federation enshrines special legal norms concerning the disposal of office equipment and liability for their violation. Currently, the disposal of office equipment waste to conventional landfills is limited.

Prices for collection and disposal of office equipment

*The contract package includes removal upon request, waste disposal and the provision of a set of contractual and reporting documentation.

Get a FREE estimate of the cost of recycling office equipment

P. 3.12
Consumption waste- remnants of substances, materials, objects, products, goods (products or items) that have partially or completely lost their original consumer properties for use for direct or indirect purposes as a result of physical or moral wear and tear in the processes of public or personal consumption (life activity), use or operation.

1.1. The written-off property is in fact removed from circulation. Its further use is impossible due to partial or complete loss of consumer properties, or obsolescence. This is what caused the write-off. And objects and products that have lost their consumer properties are waste (GOST 30772-2001). Accordingly, an organization that has generated waste as a result of write-off of property is waste generator.

1.2. Any actions performed with waste are regulated. Waste management is defined by 89-FZ as an activity for collection, accumulation, transportation, processing, disposal, neutralization, and disposal of waste., and such activities subject to licensing.

Legal entities and individual entrepreneurs carrying out activities for the collection, transportation, processing, disposal of waste of hazard classes I - IV are required to obtain a license to carry it out before July 1, 2016. After July 1, 2016, carrying out this activity without a license is not allowed.

1.3. Legal entities (as well as individual entrepreneurs), in the course of their activities, waste of hazard classes I - V are generated, are obliged to draw up and approve the corresponding waste passports, and in the absence of a type of waste in the Federal Classification Catalog of Waste (hereinafter referred to as FKKO), are obliged to classify the corresponding waste to a specific hazard class.

(Article 14 89-FZ and paragraphs 7 and 10 of the Rules for certification of waste of I - IV hazard classes, approved by Decree of the Government of the Russian Federation of August 16, 2013 No. 712)

1.4. Temporary storage of waste until it is transferred to an organization engaged in collection, transportation, processing, disposal, neutralization and disposal is called “waste accumulation” and is also regulated by 89-FZ and is called waste accumulation. The maximum period for waste accumulation is 11 months.

2. Procedure for writing off property.

2.1. After generating a list of property to be written off, it should be examined by a full-time ecologist, a person acting as an ecologist, or an ecologist of an organization providing environmental support services. An ecologist should:

2.2. The next step is to decide which organization will be involved in further waste management. In doing so, you should make sure that:

• — the involved organization has a license to collect, transport, process, utilize, neutralize and dispose of waste I-IV classes dangers
• — in the annex to such a license the FKKO codes corresponding to the types of waste that will be generated after write-off are indicated
• — according to the FKKO codes you are interested in, the activities that the ecologist has identified for further waste management are permitted

Example

The organization writes off property:

• tables
• armchairs
• assembled computers
• phones

The environmentalist determines that after write-off the following types of waste will be generated:

The ecologist also determined the following:

Based on the information received, it is clear that it is necessary to develop 1 waste passport and find an organization that has in its application the waste codes and types of activities indicated in the table.
It is important to understand that organizations that are engaged in placement (landfills), as a rule, do not conduct other activities, and processing and disposal (disassembling equipment and recycling its parts into secondary resources) are not engaged. Therefore, it will be necessary to find 2 organizations with a license and conclude two contracts. This is most often inconvenient.

In this case, it would be more rational to contact a company that, for example, has a license to collect and transport the entire list of waste, to process and dispose of everything that must be disposed of, and also has the opportunity to attract a contractor with a placement license.

It is worth noting that it is advisable to do everything listed in the second paragraph before the property is written off. The process of developing passports, finding an appropriate contractor and concluding contracts may take long time. Including more than 11 months, which means there is a risk of violating legal requirements. The sooner this process is started, the less written-off property will “clutter” the premises of your organization, and the less the risk of violating laws.

2.3. The next step is write-off. Carrying out this procedure in commercial organizations is regulated by internal orders and instructions, and can vary greatly from company to company. Therefore, we will talk exclusively about the write-off of property on the balance sheet of state and municipal institutions and enterprises.

The main difference between such enterprises and institutions from commercial ones is that they are not the owners of property, but only manage it. Accordingly, the write-off process is associated with its coordination with regulatory authorities and higher structures. In particular, the write-off of property in St. Petersburg is regulated by Decree of the Government of St. Petersburg dated September 19, 2014 No. 877 “On the procedure for making decisions on the destruction of property owned by the state of St. Petersburg” (as amended on January 31, 2017).

According to clause 2.1 of Article 2 of the Procedure for making decisions on the destruction of property owned by the state of St. Petersburg (hereinafter referred to as the Procedure): “The decision to recognize movable property as unusable is made by the KIO.” Why is a “Submission on recognizing movable property as unusable” (hereinafter referred to as the Submission) sent to the KIO, which must contain:

• — Information that allows you to individualize movable property, including name, individual number (factory, registration, inventory and others), as well as its characteristics, including technical ones, and location.
• — Copies of title documents for movable property.
• — Information about the technical condition of movable property, allowing one to draw a conclusion about the impossibility and economic inexpediency of its restoration and (or) other use, including information about the direct inspection of movable property and the reasons for the movable property becoming unusable (reports, photo, film, video materials etc).
• — Information about the presence in movable property or its components of substances, properties, parts that are potentially dangerous to humans and (or) the environment, as well as non-ferrous, precious or rare earth metals.
• — Copies of documents containing information on the application of measures to bring to justice persons guilty of rendering movable property unusable, as well as other measures to protect the property interests of St. Petersburg (if any).
• — Proposal on the most appropriate method of executing the decision to destroy movable property that has become unusable.
• — Suggestions for further use components and materials of movable property that have become unusable.

At the same time, in the case of considering the issue of recognizing movable property that is the property of the treasury of St. Petersburg, the original (replacement) cost of which exceeds the amount of accrued depreciation, as having fallen into disrepair, the KIO ensures that the movable property is examined for its technical condition, which is carried out legal entity or individual entrepreneur, not interested in making decisions specified in paragraph 2.8 of these Regulations (note by the Civil Code of Disposal - this means recognition of property as unusable or refusal of it), who, in accordance with current legislation, have the right to engage in activities to carry out .

It is worth noting that, despite the fact that the provision of inspection of property by third parties is imposed by order on the KIO, in real life institutions themselves turn to companies that have the right to determine technical condition property and issue inspection reports, which are then included in the Submission. At the moment, such activities are not regulated by the legislation of the Russian Federation and are not subject to mandatory licensing or certification. Therefore, CIOs are satisfied with voluntarily received payments.

After the KIO recognizes the property as having fallen into disrepair, it is subject to write-off. However, the final disposal of property from the institution’s balance sheet occurs only after the submission of documents confirming such property to the KIO. Typically, disposal takes up to two months.

3. What to do if the FKKO does not have the type of waste you need:

In this case, the waste generator is required to confirm the hazard class of the waste. To do this, you need to contact an accredited laboratory to obtain an analysis of the component composition of the waste. Based on the conclusion about the component composition, the hazard class is calculated.

When a waste hazard class is received, a hazardous waste passport is issued for the waste, in which the waste group code is indicated as the waste code. The issued passport is certified by the head of the institution (enterprise) and, together with a package of documents, is transferred to Rosprirodnadzor.

The package of documents is regulated by Order of the Ministry of Natural Resources and Ecology of the Russian Federation dated December 5, 2014 No. 541 “On approval of the Procedure for classifying waste of I-IV hazard classes to a specific hazard class.”

Rosprirodnadzor sends a proposal to introduce a new FKKO code into the Federal State state-financed organization « Federal Center analysis and assessment of technogenic impact" (FSBI "FCAO"). FSBI "FCAO" together with FSBI Ural Research Institute "Ecology" analyzes the received materials (documents) and makes a decision to enter a new code into the FKKO and notifies Rosprirodnadzor about this. And Rosprirodnadzor notifies the applicant that the applicant has been assigned the FKKO code.

After entering the code into the FKKO, you need to correct the previously developed waste passport, in accordance with the information received from Rosprirodnadzor, and again notify Rosprirodnadzor about the development of a new passport.

4. What mistakes do waste generators make today and how to avoid them:

From 2013 to July 1, 2016, collection, transportation, processing and disposal activities were not subject to licensing. During this period, a practice developed when service and repair companies and enterprises involved in the procurement of scrap metals took on the work of recycling. However, on this moment the involvement of such organizations entails a violation of the law. As mentioned above, written-off property is waste, and only licensees can perform any actions with waste.

The removal of circuit boards containing precious metals from decommissioned computer and office equipment is a waste treatment activity and cannot be carried out by enterprises that do not have a waste management license. The Assay Office certificate is currently not sufficient to carry out this work. After withdrawal, boards containing precious metals are subject to transfer only to refineries, the official list of which is established by the legislation of the Russian Federation.

Equipment containing ferrous or non-ferrous metal, after decommissioning, becomes waste and cannot be collected and transported by enterprises licensed to process (harvest) metal, but must be transferred as waste in accordance with the procedure established by law for processing and disposal. And only after recycling, secondary resources, including scrap metals, are transferred to enterprises licensed to procure scrap metals.

For organizations engaged in waste disposal activities, special conditions license updates. Such enterprises must re-register them before January 1, 2019. Some of these licenses indicate codes for waste groups that include waste generated when property is written off. In this regard, a false understanding may arise that, for example, decommissioned equipment can be placed at a landfill. However, it is not. Disposal of waste at a landfill is possible only if this waste cannot be disposed of. And waste must be processed and disposed of only in that part that cannot be disposed of after processing.

5. What documents are needed for reporting:

1. Waste acceptance and transfer certificate.
Contains information about who the waste was transferred to, in what quantity, and what further actions done with them. Required for reporting to the Department of Rosprirodnadzor for the Northwestern Federal District.

2. Certificate of presence/absence of scrap precious metals.
Issued on the basis of a Certificate of special registration with the Assay Chamber of the Russian Federation. Necessary for the implementation of the Instructions on the procedure for recording and storing precious metals, precious stones, products made from them and maintaining records during their production, use and circulation, approved by Order of the Ministry of Finance of the Russian Federation dated August 29, 2001 No. 68n.

3. Certificate of scrap ferrous and non-ferrous metals recovered from waste
indicating the quantity and cost, taking into account the costs of extraction, as well as indicating the enterprise that has a license for the procurement of scrap metal, to which the extracted scrap was transferred.

4. Payment documents.
If the above secondary resources were extracted from the transferred waste, the organization that disposed of the waste must transfer the funds received from the sale of such scrap to the account of the waste generator, unless otherwise provided by the disposal agreement.