Sample property valuation report in a budgetary institution

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ACT No._______ of the assessment and transfer of property into ownership/use for a period of ____________ to the joint-stock company "_________________", on account of the contribution/part of the contribution to its authorized capital dated _____________________ in accordance with the Charter of the joint-stock company "________________________", registered ___________________________ certificate ______________ No.____________ dated " ___"_____________20___ ____________ "___"___________20___ ——————————————————————— name-of-quality-installation-price-balance-degree-of-law cost of new. ¦honestly¦for now- ¦price- ¦peace.¦cost- ¦wear and tear of ¦3rd ¦property and basic¦for now-¦zat. ¦ki (existence ¦market-¦ability ¦ ¦persons ¦agreed. characteristics ¦ ¦if- ¦ka ¦ ¦ ¦(if¦parties and -ki ¦ ¦ ¦there are) ¦ ¦ ¦ ¦is)¦ express. in ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ros. rubles ——+——+——-+———+—-+——-+——-+——+———— ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ____________________________ transferred the above property through _______________________________________ for ownership/use (Full name) (signature) for a period of _________________ to the joint stock company “_________________________”, and the latter, represented by its General Director (President) ________________________, accepted it into ownership/use for a period of ____________________ through _________________________________. (Full name) (signature) 1. If the transferor of the above property is not informed of the rights to this property of 3rd parties, then he shall compensate for all losses arising through his fault and lost profits. 2. The person who transferred the above property is obliged to declare all shortcomings and hidden defects of this property, otherwise, he bears liability established by law. Addresses, details and signatures of the parties:

Download the document “Sample. Act of assessment and transfer of property into ownership (use) of a joint-stock company"

Inventory of fixed assets in the budget: drawing up an act on internal assessment of surplus

Fixed assets (FPE) of budgetary organizations are subject to inventory. When it is carried out, the actual presence of fixed assets in the organization is compared with accounting data <*>.

Surplus fixed assets identified during inventory are taken into account at their original cost. It is determined on the date of inventory on the basis of <*>:

— conclusions on their assessment carried out by persons carrying out assessment activities;

— documents confirming the value of similar assets.

In the latter case, when determining the value of an unaccounted fixed asset, an organization can use data on prices for similar assets received in writing from manufacturing organizations, from the media and other information sources. Also in this case, one should take into account the percentage of depreciation of the asset, which is established according to its actual technical condition with the registration of data on assessment and depreciation in the relevant acts <*>.

If a budget organization decides to determine the initial cost of surplus fixed assets without involving appraisers, then in this case we recommend that it draw up an act on the assessment and depreciation of surplus assets identified during the inventory (hereinafter referred to as the assessment act). The specific form of such an act has not been established. The organization develops it independently.

Let's look at the procedure for drawing up an assessment report using an example.

Example

As of 10/19/2018, an inventory was carried out at the State Educational Institution “Secondary School”, during which surplus OS was identified - a used metal archival cabinet. According to the price list of a trade organization, the cost of a new cabinet of a similar model is 350 rubles. Taking into account depreciation, determined at 10%, the organization’s commission decided to value this object at 315 rubles.

When developing the form of an assessment report, you can use the following sample:

State Educational Institution "Secondary School" I APPROVED
(name of organization) Director Samsonov Samsonov V.V.

(position) (signature) (last name, initials)

October 19, 2021

ACT

on the assessment and depreciation of surplus assets identified during inventory,

dated October 19, 2021

A commission consisting of: chairman - Bessonova A.S., commission members: Schetova V.P., Yablokov A.V., assessed and determined the depreciation of the following assets identified during the inventory as of 10/19/2018:
N p/p

Asset nameUnitQuantityDate of manufacture (year)Cost of similar assets,
rub.
Actual wearCost of the asset to be accepted for accounting, rub.
(gr. 6 –8)
Note
%rub. (gr. 6 x gr. 7 / 100)
12345678910
1Metal archival cabinetPC.120163501035315Information about the cost of the analogue is taken from the price list of the online store (printed screenshot is attached)
Total1X350X35315X

Chairman of the commission: Deputy Director Bessonova Bessonova A.S.

(position) (signature) (last name, initials)

Members of the commission: accountant V.P. Schetova.

(position) (signature) (last name, initials)

electronics engineer Yablokov Yablokov A.V.

(position) (signature) (last name, initials)

Note The form of the assessment report is given as an example. You can use it as a basis when developing your own form.

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Car valuation report for the rental agreement

Appendix No. 4 to the agreement on the procedure for using federal property assigned to a state educational institution with the right of operational management ACT OF ASSESSMENT OF THE VALUE OF MACHINERY, EQUIPMENT AND OTHER FIXED ASSETS FOR "" 199_ G. State institution + + ¦No.¦Inventory-¦Name ¦Mark¦Year of commissioning ¦First-¦Actual¦ Residual¦ ¦n/n¦number¦of the object, its ¦¦in operation-¦initial¦physical depreciation¦ cost ¦ ¦¦of the object¦location¦¦ atation¦ (balance sheet) + ¦(thousand rubles .)¦ ¦¦¦¦¦¦cost¦thousand¦%¦(gr. 6 -¦ ¦¦¦¦¦¦(thousand rubles)¦ rubles¦¦gr. 7)¦ + + + + + + + + + ¦ ¦ 1 ¦2¦3¦4¦5¦6¦7¦8¦9¦ + + + + + + + + + ¦ ¦¦¦¦¦¦¦¦¦¦ ¦¦¦¦¦¦¦¦¦ ¦ ¦¦¦¦¦¦¦¦¦¦ ¦¦¦¦¦¦¦¦¦¦ ¦¦¦¦¦¦¦¦¦¦ ¦¦¦¦¦¦¦¦¦¦ ¦¦¦¦¦¦¦¦¦ ¦ ¦¦¦¦¦¦¦¦¦¦ ¦¦¦¦¦¦¦¦¦¦ ¦¦¦¦¦¦¦¦¦¦ ¦¦¦¦¦¦¦¦¦¦ ¦¦¦¦¦¦¦¦¦ ¦ ¦¦¦¦¦¦¦¦¦¦ ¦¦¦¦¦¦¦¦¦¦ + + Director Chief Accountant » » 199_ M.P.

General information

A property appraisal report is evidentiary documentation that includes information about property and valuables transferred for storage or use from one enterprise to another. Valuables can be monetary, non-monetary, movable or immovable property. The former include not only currency, but also shares, shares, and precious metals.

The composition and execution of the assessment protocol is regulated by the Legislation of the Russian Federation ─ Order of the Ministry of Economic Development of Russia No. 299 dated May 20, 2015 (as amended on December 6, 2016). This Federal Standard applies to the appraisal work of various property that an organization transfers for free and paid use. Thus, the Order provides formulas for calculating technical characteristics, quantitative and qualitative indicators.

  • relatives of the head of the enterprise;
  • employee of the organization;
  • stakeholders;
  • the appraiser's insurer;
  • affiliated with the customer.

Thus, specialized companies that are included in the register of members of self-regulatory organizations (SRO) can evaluate property.

How to correctly draw up a property valuation report

The property valuation report is drawn up in free form, since there is no unified form. But despite the freedom in drafting, the legislation of the Russian Federation has established standards for such documents, which give the latter legal force. Accordingly, failure to comply with the rules deprives the documentation of legal force.

The evaluation protocol is drawn up in accordance with Chapter. 2 of Order of the Ministry of Economic Development No. 299. In order to correctly create an assessment form, it is recommended to rely on the legislative framework given in the federal standard. Thus, based on the Legislation of the Russian Federation, rules have been developed for drawing up the form:

  • The protocol is drawn up based on the appraiser’s conclusions based on calculations.
  • The report contains information that affects the valuation of the property.
  • The content must be unambiguous and not mislead the customer or the other party.
  • The act is drawn up on paper or electronically. In the second case, an electronic signature (EDS) is required.
  • Each page of the form is numbered, laced, stitched, and signed.

For each type of assessment, additional requirements are established for the formation of an assessment protocol. Details of the parties are an optional item in the form, since the form is attached to the main agreement for the provision of property in possession.

When assessing property by a third party, it is recommended to request copies of certification documentation, as well as documents confirming the organization’s current work.

Assessment steps

  1. The moment of concluding the contract, which specifies all the main actions necessary for a full assessment of the property, inspection, data collection and analysis of that same data;
  2. Carrying out calculations and agreeing on the results with the customer. The comparative approach stands out well at this stage of the assessment, because it is easier for the customer to understand why and in what case the price is higher or lower than a similar object compared to his own. If it is not possible to use costly or profitable methods for the entire procedure, the performer completely refuses to use these approaches.

  3. Drawing up that same report, in which all the points indicated at the very beginning of the article are described, all the results are collected into a perfectly written report, which has all the links and details. Each point is outlined and explained in detail.

How to fill out a property valuation report

Fill out the act upon completion of the assessment procedure in electronic form or on paper. There is also a combined method: fill out on a PC, print and sign. When filling out an electronic protocol, be sure to affix your digital signature.

Drawing up an empty protocol template also requires compliance with the rules regulated by Ch. 3 and 4 of Order of the Ministry of Economic Development No. 299. Analyzing the points of the federal standard, a number of rules have been derived on how to correctly fill out the form for a property valuation report:

  1. It is recommended to attach links or copies to the verification sources (research, currency value for the assessment period, etc.) to the contents of the report. This will serve as an evidence base in the future.
  2. The protocol indicates the number and date of completion of the protocol. The form also includes information about:
  1. Provide information about third parties who were involved in the assessment. For example, laboratory workers.
  2. When making a verdict, attach a page with conclusions about the assessment process (results of the procedure, decision made, reasons).
  3. To evaluate tangible property transferred for temporary or permanent use, a table with the following information is recommended:
  • the total value of the transferred value;
  • technical characteristics of the property;
  • degree of exploitation;
  • analytical market results.

At the discretion of the customer and the other party, additional additions to the evaluation form are possible. To evaluate money, a minimum of information is used: the estimated amount of the deposit or contribution to the Authorized Fund, indicating that the funds will go to the organization’s balance sheet account. It is possible to refer to the Legislation of the Russian Federation. For example, at the end of the template, the phrase “in accordance with Art. 12 of Federal Law No. 135-FZ “On valuation activities in the Russian Federation”.

Appearance

The first of them is an introductory part that talks about:

  • Basic facts;
  • Data for assessment;
  • Personal assessment task;
  • Information about the customer;
  • Conditions for conducting the assessment;
  • Standards in assessment and value;
  • Rights necessary for assessment;
  • What was required for a full assessment;
  • And the remaining stages of the procedure.

The second one says:

  • About a brief description of the assessment of the area and its location on the ground;
  • Description of the environment;
  • Brief features of the object being assessed;
  • Real estate market for comparison;

Calculation part of the third stage of property assessment:

  • Assessment technique and description of approaches used for this procedure;
  • Cost calculation for comparison;
  • Announcement and determination of the value of the object.

What to pay attention to

There is no unified format for the evaluation protocol, but its preparation and completion is regulated by the Legislation of the Russian Federation. Therefore, when preparing the form, take into account the following features:

  • The completed form is signed by an authorized person (accountant or general director).
  • The act, certified in accordance with the federal standard, is stored in the archive for the period for which the property is provided for use.
  • If the assessment is made by expert opinion, and not by a unit of measurement, then the result is analyzed with market reality.
  • If the value of the property is presented as a specific figure, then the latter is rounded down to the nearest unit.
  • If the property was assessed a second time, then the report is attached to the previous assessment protocol.

Valuation of property for transfer for paid or gratuitous use is a mandatory procedure that requires strict adherence to instructions. And since a correctly completed protocol is an element of the evidence base, the form is filled out in accordance with federal regulations with a statute of limitations equal to the period of use of the provided property.

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Cost Standards

The market valuation basis is currently used most of all, therefore it is determined in accordance with the Federal Law of the Russian Federation.

Market value is the price that has a chance to be sold on the market, because if such property was in great demand and was sold very quickly, it is obvious that with similar parameters, there is a huge chance to repeat this process.

Subtleties you should know when selling on the property market:

  • Neither party should alienate the object, the other party is not obliged to accept the rules and execution;
  • Each party acts out of its own personal interests, without unnecessary pressure and perseverance;
  • The price implies remuneration for the object of evaluation and the need to create a transaction in relation to the parties, no matter which party will create it;
  • All payments are in cash, the currency depends on the agreement.
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