There is no such thing, device or material that could last forever. All of them sooner or later receive various kinds of damage or fail. To restore the previous characteristics, you must first identify the defect, and then figure out how to fix it.
What is a defective statement
People in life often have to deal with various breakdowns, flaws, defects or frank marriages discovered in the process of acquiring or using wealth. To correct the identified deficiencies, it is necessary to carry out a certain set of measures related to the conduct of restoration (repair) work. For these purposes, a special document is being drafted, which is called the “defective statement”. It allows you to calculate and take into account in advance the costs that will need to be spent on repairs in order to return the material values to their original form and characteristics.
In production conditions, such events are carried out purposefully. A preliminary commission is appointed by a separate order, which will subsequently evaluate the amount of repair work. It must include representatives of:
- bookkeeping;
- equipment operation units;
- adjustment and repair services.
The defective statement is drawn up after a visual inspection. It should contain information that will answer three basic questions:
1) Name of the examined object. This applies to an accountant to a greater extent, since it is he who owns complete information about all the objects that are on the balance sheet of this enterprise.
2) Identifying faults and determining the causes of their occurrence. Here, a specialist in equipment maintenance should have a say.
3) List all types of work that must be performed to restore the operability of the object (node). This information will be provided by a repair worker.
Based on the information received, a defective statement is formed. This document does not have a strictly regulated sample. Each individual enterprise independently develops such a form and approves it by a separate order. The finished document must be signed by all members of the commission and approved either by the head of the enterprise or by an authorized person from the administration in charge of this object. In the future, the defective statement is used to draw up estimates for the repair and restoration work.
If vehicle repair is required
Many enterprises have vehicles on their balance sheets. All of them sooner or later fail and need repair. Depending on the complexity and frequency of carrying out distinguish current, medium and major
types of repairs. All of them are carried out on the basis of a pre-compiled plan in accordance with the order for the enterprise.
Specialists conduct an examination of each vehicle as a whole, as well as its individual components and assemblies. Then, a defective statement for car repair is compiled, which lists all types of restoration work that will need to be performed, and the calculation of the financial resources necessary for these activities is carried out. Typically, the maintenance of transport is carried out by a specialized organization. The enterprise can carry out repair work both on its own, and using the services of other companies from the outside. It all depends on the complexity of the work performed and the availability of the necessary specialists and qualifications in the staff of specialists.
If the repair is done on the side, the contracting company makes an estimate taking into account all the malfunctions and calculates the total cost of restoration. Then, representatives of the enterprise verify it with a document on identified defects drawn up earlier. If a significant discrepancy is found in the papers, then the representative from the enterprise will have to write a memo in the name of his manager explaining the situation.
Do I need a defective sheet at all
Some believe that there is no need to compile a defective statement. This is not entirely true. Indeed, only a specialist can perform repair and restoration of the facility at the required professional level, and the contracting company, taking into account existing prices, will provide a complete calculation of costs. But every action needs confirmation. So it turns out that the defective statement is an interim document that will subsequently justify the expenses planned for all this.
In other words, this paper will allow you to argue the attribution of possible costs to a particular account. This is especially important when preparing balance sheets and calculating taxes. There is one more reason why a document on deficiencies should still be drawn up. The availability of such information will allow us to analyze the current situation. It will provide an opportunity to understand what happened to the object, for what reason, how to fix it and how much it will cost.