Write-off operation. The sequence of write-off of fixed assets

In any industrial construction or other organization where there is an item of material costs, the accountant is faced with the operation of writing off materials. In order to correctly execute all the documents and prevent violations during the recording of such business transactions, it is necessary to provide for a write-off method in the accounting policy. Accounting legislation allows accounting in 4 ways:

• At the cost of one unit;
• At average cost;
• LIFO method;
• FIFO Method.

Tax accounting can be written off only for 2 of the above methods, namely, the average cost or the FIFO method. In order to bring accounting and tax accounting as close as possible, it is recommended to use one of the methods, since fixing the deviations of accounting and tax accounting is a rather laborious process.

Write-off of materials on demand

To write off materials in the program 1C Enterprise version 8.3, you must select the method for writing off, recorded in the accounting policies of the organization. This can be done through the tab “Main”, subsection “Settings” - “Accounting policy”.

This button opens the log of registered documents. To create a new accounting policy, you need to click the "Create" button to adjust an existing double-click on the item from the list.

In the document that opens, select the reserves tab and write-off method from the list in accordance with the local regulatory act.

The tab “Customer Materials” is filled out only when working with materials received from customers. The document is posted using the “Post and Close” button. Postings created by a document can be checked through the "Dt / CT" button.

The "Print" button allows you to create paper media in 2 versions:

• An arbitrary form of a claim-invoice (without specifying price and value);
• Unified form M-11.

Important: to reflect the transfer of materials to production in some industries where material costs are written off in accordance with the standards, a single requirement-invoice document is not enough, for example, in construction it is necessary to draw up form M-29.

Write-off materials with a long cycle of use

For some tangible assets, such as inventory, household items, special clothing and special equipment, accounting legislation does not allow a one-time write-off, since their service life is equal to or more than 12 months. The release of such inventory items into production is documented in 1C with the document “Transfer of Materials to Operation”, which can be opened through the “Warehouse” tab, the section “Overalls and Inventory”.

The button opens a list of entered documents, where they can be edited or a new one can be created.

A new transfer to operation is issued by the “Create” button. When creating, be sure to specify the "Warehouse" parameter. The document has 3 bookmarks depending on the subaccount, which reflects material values:

• Overalls;
• Special equipment;
• Inventory and household supplies.

Positions in the document are entered through the "Add" button or the "Selection" button.

After adding a position to the document, the following parameters must be indicated:

• Individual;
• Purpose of use;
• Accounting accounts.

Each of the parameters can be selected from the drop-down list. The intended use is completed in accordance with the approved accounting policies of the organization. This parameter can be edited or created a new one. In this case, it must be indicated:

• Nomenclature item for which the parameter is set;
• Name, code;
• Quantity at the rate of issuance;
• Method of repaying the cost;
• Useful life
• A way of reflecting expenses.

The repayment of the cost will occur depending on the chosen method:

• By accruing depreciation on a straight-line basis;
• By lump-sum repayment at the time of transfer to operation;
• In proportion to the volume of output.

An indication of the method of reflection of expenses is necessary for the correct reflection on the accounts of accounting.

Important: if the parameter is not specified, some scheduled operations will not be performed automatically.

The document is posted after clicking the "Post" or "Post and Close" button. The document can be printed in 2 versions:

• Unified form M-11;
• Statement of records of issuance in the form of MB-7.

When a document is held, the value of inventory is paid off immediately and is credited to the accounts of production costs, or repayment occurs in equal parts over the entire life cycle. To reflect depreciation, the creation of the document “Redemption of the cost of materials” is necessary. This operation is created automatically when the month is closed, or it can be opened or created through the journal, which is located in the "Warehouse" section.

After a lump-sum repayment of the cost of materials, they are transferred to off-balance accounts МЦ01, МЦ02, МЦ03. In cases where tangible assets are returned by the individual to whom they were transferred, the return is documented with the “Return of Materials from Service” document.

In the case of complete depreciation of material assets, write-offs from off-balance sheet accounts or from accounting accounts (if the material is not fully depreciated) is made by the document “Material decommissioning”.

This document allows you to print a unified form of MB-8.

Important: in order to correctly reflect the cost of written-off materials, it is necessary to carry out the routine operation “Adjustment of the value of the item”, which automatically makes the editing of prices released into the production of goods and materials, taking into account the specified parameters.

It is fast and free!

If an organization decides to write off a fixed asset that has not yet been depreciated (that is, has a non-zero residual value), then the reason for this is inexpediency of further use of an asset.

If the OS is unusable, its better.   remove from balance and replace with a more modern, productive, fast.

Usually cause premature   write-offs before the end of the useful life becomes:

• Failure - moreover, one that cannot be repaired, or can be repaired with significant costs that are not economically feasible.
• Decreased productivity due to wear and tear.
• Obsolescence - when the model does not meet modern requirements.

In all these cases, equipment or other property, plant and equipment that has become unusable should be written off.

  How to correctly deregister an object that has not yet been depreciated?

Below is a step-by-step instruction that will tell you how to proceed in order to properly write off an under-depreciated fixed asset that has become unusable.

Step-by-step decommissioning algorithm:

Step 1. Create a commission.

This group of persons is formed by order of the head with the aim of conducting an inspection of fixed assets to identify objects that have become unusable and subject to write-off.

Step 2. Inventory and inspection of the OS.

During the inspection, the commission evaluates the status of existing assets, determines the degree of deterioration, damage and decides on the appropriateness of further use or decommissioning.

Fulfilling their duties, the members of the commission are:

•   about the condition of the object and the need to write off

Step 3. Issuing an order.

Based on the decision of the commission members to write off the under-depreciated object that has become unusable, it is published.

The order indicates the reason for removal from the balance sheet, type of property, the timing of the write-off, the persons responsible for the process.

Step 4. Drawing up the act of write-off.

It is fast and free!

About in what cases the disposal of fixed assets (OS) occurs and how it is documented, we talked about in our. We will talk about typical accounting records that are made upon disposal of fixed assets, in this material.

General rules for accounting for disposal of OS objects

The chart of accounts and the Instructions for its use stipulate that, regardless of the reason for the disposal of fixed assets, a separate sub-account can be opened for account 01 “Fixed assets” () to account for the disposal of fixed assets. In our consultation for this purpose we will use sub-account 01 / B. The initial (replacement) cost of fixed assets, which was charged to the object on account 01, is written off to this subaccount at the time of disposal. The following accounting record is generated:

Debit of account 01 / B - Credit of account 01

The debit of account 02 “Depreciation of fixed assets” - Credit account 01 / B

As a result of this posting, on account 01 (or sub-account 01 / B, if used), the residual value is generated for the disposal asset of the fixed asset, which is subsequently deductible. What accounting records will be made in this case, we will consider below.

OS asset sale

The sale of a fixed asset assumes the reflection of other income from its sale, as well as other expenses in the form of the residual value of the retired fixed asset and expenses associated with the sale (paragraph 31 of PBU 6/01, paragraph 7 of PBU 9/99, paragraph 11 of PBU 10 / 99, Order of the Ministry of Finance of 10.31.2000 No. 94n).

Royalty Free Transfer

When transferring a fixed asset object for free, the postings are similar to the records for its sale with only one difference: income, of course, will not be reflected. VAT, in general, will be charged on the market value of the asset (paragraph 1, paragraph 1, article 146, paragraph 2, article 154 of the Tax Code).

Consider the free transfer of an OS object using an example.

The organization donates a car to an individual. The initial cost of fixed assets is 950,000 rubles, depreciation charged at the time of transfer is 635,000 rubles. The market value of the car on the date of gratuitous transfer is 450 000 rubles (including VAT 68 644 rubles).

The accounting records for the transfer will be as follows:

Discontinuation of Use Due to Moral or Physical Depreciation

When the asset cannot be used anymore due to moral or physical deterioration, it is subject to write-off.

In this case, the residual value of the asset from the account 01 or sub-account 01 / B will be charged to other expenses of the organization:

The debit of account 91, sub-account “Other expenses” - Credit account 01 / B

Disposal of the OS as a result of an accident, other emergency or shortage

Similarly to write-offs as a result of moral or physical depreciation, the disposal of the OS as a result of an accident, natural disaster or other emergency is reflected in other expenses.

Moreover, taking into account that, in the event of such circumstances, it is necessary to take an inventory, it is advisable to first consider the lost object on account 94 “Lacks and losses from damage to valuables” (paragraph 27 of the Order of the Ministry of Finance of July 29, 1998 No. 34n, Order of the Ministry of Finance of October 31, 2000 No. 94n ):

Debit of account 94 - Credit of account 01 / B

And only then, in the absence of guilty persons, attributed to other expenses:

The debit of account 91, subaccount "Other expenses" - Credit account 94

Similarly, with preliminary accounting for the asset in account 94, it is written off as a result of a shortage identified by the inventory.

Transfer of fixed assets as a contribution to the authorized capital

The transfer of fixed assets as contributions to the authorized capital is considered as financial investments. Accordingly, the transfer is also accounted for using account 58 “Financial Investments” (Order of the Ministry of Finance of October 31, 2000 No. 94n). Given that the assessment of the non-monetary contribution made to the charter capital of the LLC is carried out by an independent appraiser, and the participants cannot assert the value of the asset higher than the appraiser gave, there is likely to be a difference between the residual value of the asset being contributed and the value at which the property was valued by an independent appraiser (paragraph 2 Article 66.2 of the Civil Code of the Russian Federation). This difference is taken into account on account 91.

In addition, the VAT taxpayer organization, when transferring fixed assets as a contribution to the authorized capital, will have to restore the VAT accepted earlier for deduction of fixed assets for this object. VAT is restored in proportion to the residual value of the asset transferred as a contribution of the asset (paragraph 1, paragraph 3 of article 170 of the Tax Code of the Russian Federation). The amount of VAT recovered by the transferring party is indicated in the documents that formalize the transfer of the asset to the asset and is deductible from the receiving party. For the transferring party, the restored VAT is recorded as part of financial investments.

We show what was said by an example.

The organization makes a fixed asset with an initial value of 560,000 rubles as a contribution to the authorized capital of the LLC. Depreciation at the time of disposal of the facility - 139,000 rubles. The cost (excluding VAT), which was determined by an independent appraiser for the transferred object, amounted to 480,000 rubles. This value was approved by the decision of the LLC participants. The amount of VAT accepted earlier for deduction of VAT for the fixed asset amounted to 100 800 rubles. Consequently, VAT in the amount of 75,780 rubles (100,800 * (560,000 - 139,000) / 560,000) is subject to recovery.

Here are the generated accounting records for the transaction of transferring the fixed asset object as a contribution to the authorized capital:

If the difference in valuation was negative, there would be a different expense: Debit of account 91, sub-account “Other expenses” - Credit of account 76

OS transfer under a barter agreement

In the event that the asset is transferred in exchange for other property, it is necessary to reflect the sale of the asset, as well as the acquisition of other property. The receivables and payables resulting from operations will need to be offset.

We give an example. The organization at OSNO transfers the object of the OS under an exchange agreement in exchange for goods. The initial cost of the OS is 325,000 rubles. Depreciation at the time of disposal - 86,000 rubles. Purchased goods are valued at 360,000 rubles, incl. VAT 54 915 rubles. Exchange is recognized as equivalent.

The accounting records of the organization transferring the asset in exchange for goods will be as follows:

After a while, press the F5 key several times until the document receives the Posted status. Schematically generated accounting entries for writing off receivables are as follows:

Look at the screenshot how this operation was reflected in the accounts of accounting:

Cancellation and Reset of Write-Off Funds

In the process of economic activity of the enterprise, the number of payments and bills increases, so the accountant may be mistaken when writing off bills. What if, for example, an incoming payment was written off to repay another client’s debt? How can we fix such an error?

Yes, such a situation can arise with a large volume of operations. In order to cancel or reset a chargeback transaction, ADempiere has the functions Reset Allocation and Void allocation.

Operation reset

To start this function, open a window Menu | Open Items | Reset Allocation. Despite the fact that you can not enter search criteria (which will mean the reset of all documents), it is assumed that you enter the data of the business partner and indicate the incorrectly written-off document. Take a look at the screenshot:

After the process is completed, you can go back to the Payment Allocation window and continue working.

After these steps, the corresponding View Allocation document and accounting entries for this operation will be deleted.

Cancel operation

Another method for correcting incorrectly debited payments is called void allocation. You can cancel a debit document as follows:

1. Go to the windowMenu | Open Items | View Allocation , and find the document you want.

2. Now that you have selected the distributed payment data, clickClose

3. In the function selection window -Document Action In the Document Action field, select the Void option, and click OK. Here's what the Document Action document action window looks like:

After that, the status of the payment distribution document will receive the Voided status, and the corresponding accounting entries will be deleted. Now you can write off the payment to repay another account.

When we use the Void Allocation method, the Voided document is saved in the system, which is used to track the history of business transactions, while the Reset Allocation function deletes all data.

Sailors from the 9th compartment were in no hurry to save, but they buried before the deadline

"TOursk ”sounds like a synonym for trouble in Russia for almost a year.
  None of the disasters caused such intense interest in society. Against her background, all the others - the background. Although they are comparable in terms of human losses.
  The country wants to know how and why the Kursk died. We are offered too long to wait with questions. For one purpose - to prepare for the answers. The authorities have some sort of personal secret.
  But we already know much without its confused explanations.
  Although, we admit, we still let us take ourselves aside. All searches of society were reduced to clarification of versions of the death of the boat. Versions are sometimes crazy, deliberately thrown in and disorienting.
  Let it be said harshly. Sometimes the death of a soldier is his job. In this death there is nobility and that very “conscious necessity." Peacetime military exercises are also work, and it is also associated with risk. In the end, every exercise has an acceptable (planned) percentage of losses.
  95 Kursk crew members were killed in exercises in the first minutes of the disaster.
  23 remained for a long time alive.
  The immediate causes of the deaths of 95 people are military and technical problems to which society may have indirect interest. The business of the military and techies is to sort them out, report to us and exclude them in the future.
  Why did those who could still be saved perish? That is the main question. He is of the greatest public interest.
“Kursk” became a national disaster in those hours and days when almost one hundred and fifty million people at TVs and radios felt themselves there, at the bottom of the Barents Sea. Alive and without air, but with the hope of salvation.
  Kursk became a national disaster when one hundred and fifty million people realized that they were not saved.

* * *
  Since August last year, Novaya Gazeta correspondent Elena MILASHINA has been investigating the circumstances of the accident of the nuclear submarine cruiser in the Barents Sea. Here is a picture of those days. It was compiled according to unknown to the general public and, in particular, secret and closed documents. Comments are deliberately minimized.

Don August 9, at half-past ten in the evening, the Kursk left the Western Face for training. Conventional naval exercises under the leadership of the Northern Fleet Commander Vyacheslav Popov. The submarine, as always, carried 22 full-time cruise missiles with a conventional warhead, but training firing had to be carried out by so-called “practical” missiles and torpedoes without an ammunition.
  The submarine commander Gennady Lyachin went to sea for the last time. After the exercises, he was about to retire to the reserve. Before going to sea, he had to take the crew, take the guys from another ship. Now this is a common thing - there are not enough people in the fleet.
  There was nothing super complicated in the tasks assigned to Kursk; everything went on as usual, except for two points. Firstly, two civilians were present on the ship, one of them was M. Gadzhiev, an engineer from Dagdiesel, a torpedo-producing factory. The presence of civilian specialists gave rise to many versions of the testing of new or modernized weapons at the Kursk. But weapons are never tested on exercises, especially on planned exercises that were supposed to take place in the Barents Sea. According to our information, civilian specialists came to the Kursk by accident, they simply asked the commander to take them with him to the exercises. Nobody would have known about the presence of civilians on the ship, if not for the tragedy.
  And further...
  According to information received from different sources independent of each other, a fire occurred during the loading of ammunition in the Western Face on a torpedo engine 65-76 (sailors call it “fat”). The emergency was not considered so serious as to disrupt the training schedule. And Kursk had no time left: at exactly four in the morning he had to take a position in the Barents Sea training ground for the first maneuver.
On the morning of August 11, the Kursk was supposed to carry out rocket firing according to the plan of the exercises. At ten o’clock he met the flagship Peter the Great, who portrayed a likely enemy. From a depth of fifty meters, the Kursk launched practical Granit cruise missiles at the target and reported the results at two hours and minutes. Having completed the maneuver, the boat surfaced and was in continuous communication with the command center of the Northern Fleet, waiting for the training commander, Admiral Vyacheslav Popov, to confirm the mission the next day - August 12.
  It is known that during the communication sessions the Kursk was twice detected: for the first time - at periscope depth, the second time - in underwater position from an airplane. This indicates the miscalculations of the captain, usually for this, summing up the results of the exercise, they lower the mark for completing the combat exercise.
  On Friday night, Popov approved the time and plan of exercises for the next day. On Saturday, torpedo firing and the development of the L-3 task were planned, as the maneuvers using weapons are called in the Navy. Kursk confirmed the clarity of the task.
  As usual, submarines are located in strictly designated areas of the landfill. Kursk has taken over its area. A detachment of warships, led by the flagship Peter the Great, was supposed to pass through these areas, playing the role of a conditional adversary, in which boats conduct torpedo fire in the time allotted for each submarine strictly.
  The Kursk was supposed to shoot between 11.40 and 13.20.
  Exactly at midnight from Friday to Saturday, the head of torpedo bombings, Vice-Admiral Burtsev O.V., took control of the submarines. At six in the morning, radio reports came from Kursk: “I’ve taken the area, shooting is possible, ready ...”
  At 11.00, the conventional aircraft carrier multipurpose group (heavy aircraft-carrying cruisers, anti-submarine ships, anti-submarine aircraft, etc.), led by the flagship Peter the Great, entered the Kursk area.

* * *
  At 11 hours 28 minutes 26 seconds on the Peter the Great instruments recorded the first explosion.
  At 11 hours 30 minutes 42 seconds - the second.

* * *
  Chronicle of lost time
  For almost three hours - from 11.00 to 13.50 - a detachment of ships passed the Kursk area. They do not observe the torpedo attack of the boat. (A modern practical torpedo goes to the target by throwing flares.) The boat does not get in touch at the scheduled time (immediately after the torpedo attack).
According to the established mode of communication during torpedo firing, the boat must communicate three times. The first time she should report that the shooting was completed, or, if not, for what reasons. The second is when the boat finds and raises torpedoes. (After firing, the practical torpedo stays afloat, but it can be quite far from the torpedoheads. It is found by a "snitch" - such a turntable inside a torpedo, often, often striking its body. It can knock for more than a day.)
  The third time the boat gets in touch to report on the ascent and release of the area.
  Until the boat makes contact after a successful or failed torpedo fire, a warship squad has no right to leave the area of \u200b\u200bthis boat.
  An entry appears in the logbook of the Northern Fleet command post (attention!): "At 13.50 start acting on the worst-case scenario."   (The wording “worst case” means that an emergency occurred during the exercises.)
  "Rules for the use of the training ground" - one of the most important closed navigational documents of the fleet regulating the rules of combat training, requires that measures be taken to establish communications by all available means and begin a rescue operation if the boat does not communicate within one hour after the deadline. In essence, this is a law for seafarers and management services.
  Vladimir Chernavin, Commander-in-Chief of the Navy from 1985 to 1992, explained the essence of this document: “Upon receipt of a signal (“ Submarine Accident ”. - EM), an alarm is immediately issued to the fleet and the emergency emergency support system begins to operate. Airplanes take off to ensure search and communication with the ship, ships and ships located in the area are identified, commands are given to move them to the scene, that is, primary and quick actions are taken to reduce the time needed to provide possible assistance. ”

  The entry in the logbook indicates that already at 13.50 the head of the exercises knew that something had happened to the boat. However, for some reason he decides that either the torpedoes on the Kursk are faulty, or the maneuvering of the ships was unsuccessful.
  It is very strange, because, as mentioned above, both the prototype submarine ships and aircraft entered the conditional Aircraft Carrier Multipurpose Group (AMG). They not only could quickly find the boat (for this they were created), but also had to observe its maneuvering all the time when the AMG was passing the Kursk area.
Nevertheless, the head of the exercises ignores the explosions coinciding in time with the start of the failed torpedo shooting, and does not report them to the command post of the Northern Fleet. Ships leave the area without waiting for messages from the Kursk.
  According to our information, Vyacheslav Popov immediately after the explosions flies in a helicopter from Peter the Great to Severomorsk. Popov is an experienced submariner and, of course, immediately realized that an accident had occurred on Kursk. At the base in Severomorsk, he has the opportunity to contact the commander in chief Kuroyedov and discuss the situation. Although he had such an opportunity at Peter the Great. But perhaps he does not dare to independently announce a combat alert.
  13.50. “Kursk” has been lying on the ground for two hours now with its nose torn apart.
  At this time, Lieutenant Commander Andrei Kolesnikov takes command, and the surviving crew moves from the 6th, 7th, 8th compartments to the ninth. The guys are trying to use the emergency rescue exit of the ninth compartment, but they fail. Then they start knocking SOS and wait, hoping that they are already looking for them and will be contacted soon. But the ships, continuing the exercises, left the area.

* * *
  According to the plan of the exercises, the next “Kursk” contact was supposed to happen after surfacing at 18.00. At the command post of the Northern Fleet, the Kursk call signs are waiting like a miracle, waiting and ... doing nothing. (There is a formal explanation for the silence on the air: without announcing the alarm and the corresponding request, the submarines have no right to go on the air so as not to reveal themselves.) Only at 6.10 p.m. (more than six hours have passed since the accident) did they begin to prepare “Kursk "The plane, and the rescue tug SB-253 dropped anchor and went to the area of \u200b\u200bthe boat.

  The combat alert has not yet been announced.
  At 19.00, from the observation post and communications of the Big Deer and the commander of the cruiser Admiral Kuznetsov, a report suddenly arrives that at 18.30 the callsign “Kursk” (callsign “Vintik”) was heard on the air, but the connection was unstable. On this basis, the command concludes with relief that the Kursk has surfaced and that it has only serious damage to its main means of communication.
  We now know that the Kursk could not come up. But, as the submariners explained, in the aft compartments on the boats of the Antei project (such as Kursk) there is a backup radio center. And it is quite possible that the guys tried to get in touch.
  This means that at 18.30 on the "Kursk" remained alive.
The commander immediately gives the order to comb the area and from seven to nine in the evening the ships, headed by "Peter", are looking for a boat that has surfaced, in their opinion. It is getting dark, but the Kursk still cannot be found. Popov gives the command to enter the sea of \u200b\u200bnew ships.
  At 23.30, the commander of the Northern Fleet finally announces a combat alert. After the accident, 12 hours passed.

* * *
  Saturday to Sunday night.
  Immediately after the order for combat alert Popov made requests for all ships: did they observe the SOS knocks. At 04.38   "Peter the Great" reported that at the point with coordinates: latitude 69 degrees 37.8 minutes, longitude 37 degrees 33 minutes, he hears the "SOS" signal. In the logbook of the Northern Fleet command post it is recorded that 15 people hear “SOS”. These are radio operators from different ships. The accuracy of determination is plus or minus 300 meters. Depth 108 meters.
  Let me remind you, “Kursk” sank at a point with coordinates: latitude 69 degrees 40 minutes, longitude 37 degrees 35 minutes. As you can see, the coordinates of the SOS and boat signals are the same.
  At 04.38 on August 13, the guys on the Kursk are still alive.
  In the area with the same coordinates, Peter the Great recorded the operation of the torpedo “informer” - frequent strikes at short intervals. This may have been pounded by the second practical torpedo (USET-80) that remained on the Kursk. They will tell us later that the SOS signals were confused with the technical noise of a snitch. Everyman can believe, experts can never.
  8.33. Sunday, August 13th.
  Twenty hours after the disastera search plane crashes with magnetometers (special devices that respond to the metal body of the submarine) and active (they give signals, and they are easy to notice) with buoys. After half an hour, the plane discovers the place of the sunken Kursk and throws it around with multi-colored active buoys.
  The Rudnitsky ship approaching the area discovers an emergency red-white buoy launched by the Kursk.
Usually there are two emergency buoys on boats, which, to be honest, submariners often weld to the boat before going to sea. Whether the boat sinks or not (only in this case the buoy is released) is another question, but if it comes off (the structure is unreliable) and gets entangled in the propeller, which has happened more than once, then it will certainly be bad. Usually there are two buoys on boats - bow and stern, but on boats of the Antey project (such as Kursk) one is stern. What they didn’t find in the Barents Sea at the crash site: buoys of incomprehensible colors (these were signal buoys dropped from an anti-submarine aircraft) and cabbages from Peter the Great cabbage. Only about the red-white emergency buoy from the "Kursk" they did not tell us anything. Rather, they lied that he was not there.
At 9.00   In the morning one of the active buoys is discovered from Peter the Great and the location of the Kursk is accurately established.
  It is clear that if the plane took off an hour after Kursk’s failure to communicate, then already at 15:00 on August 12 the boat would have been detected. Lost at least twenty hours of precious time.

14.45, August 13 (27 hours after the disaster).Popov in a Ka-27 helicopter flew to Peter the Great and took control of the search forces.
11.00, August 14th.The leadership of the Navy reported that the Kursk was forced to lie on the ground due to malfunctions. (Is this a professional illiteracy of the Navy’s leadership or a cynical calculation for the layman? Only diesel boats can lie down on the ground. Nuclear boats - only in one case: when they perform an overly important maneuver, having previously made the most complicated calculations. In terms of exercises, such a task before the Kursk is not put.) Experts immediately understand that a disaster occurred with the boat.
  It is also reported that communication with submariners on the Kursk is established and maintained.
  Communication with Kursk could indeed be established. In particular, through an emergency buoy, in which there is a special telephone device.
  Although the method of communication is not as important as the fact that on August 14 there was someone to contact.

  On the same day, Norway and England offer their help. But the rescue operation has not yet been officially announced, since the Kursk was only declared emergency (that is, the damage is insignificant and the crew can handle them on their own).
  Russia does not accept foreign aid. The Commander-in-Chief Kuroyedov reports to the President about what happened and, as Putin will later say, claims that he will manage his own forces.
August 15.The main headquarters of the Navy officially announces the beginning of the rescue operation using special deep-sea vehicles. It was also reported that the first three compartments were flooded on the Kursk. It is clear to experts that with such destruction, Russia is unable to cope on its own with the salvation of not even boats, but parts of the crew.
  Vice Admiral A. Pobozhiy flies to Brussels for negotiations on possible assistance from NATO.
  On the same day, August 15, at the headquarters of the Northern Fleet, the press secretary of the chief of staff, Mikhail Motsak, reports that with the help of sound communication (flicking), communication is maintained with the crew of the Kursk.
  Motsak possessed by that time the most complete information about what had happened.
August 16th.There is a rescue operation not entirely clear even to specialists. One after another, attempts are being made to dock rescue vehicles with the emergency hatch of the 9th compartment of the Kursk. All attempts failed. According to an official statement from the press service of the Navy's General Staff, the failures are explained by a strong undercurrent, low transparency of the water, sea waves and a large roll of the Kursk, about 60 degrees (as if it had almost turned over).
  Captain of the 3rd rank A. Sholokhov, three times immersed in the Priz deep-sea vehicle, claims that the underwater current speed is not more than 0.7 knots (normal, that means), and visibility is acceptable for rescue operations. And no roll, the boat lies flat on the ground.
  The Navy press service also reports that the success of the rescue operation is more dependent on the submariners themselves, who are in “iron captivity”. They must gather their courage and act, save themselves on their own. That is, logically from this statement of the press service the conclusion follows: on the fourth day after the disaster on the Kursk boat there are living people and only their own initiative can save them.
  And the Deputy Prime Minister of the Russian government Klebanov on the same day declares that "the crew of the Kursk no longer shows signs of life."

IN THE FOLLOWING DAYS IN THE MESSAGES OF THE Navy PRESS SERVICE AND THE GOVERNMENTAL COMMISSION CREATED ON AUGUST 17, DISCUSSIONS WILL DISAPPEAR. WE BELIEVE THAT THE WHOLE CREW DIES IN THE FIRST MINUTES AND HOURS OF THE DISASTER.

August 18th.Chairman of the government commission I. Klebanov declares: “Already in the afternoon of August 14, it was clear that there were no people alive on Kursk.”
  President Putin arrives from Crimea and states that foreign aid at the beginning of the week did not make sense due to bad weather conditions. We found out from the hydrometeorological service: indeed, on August 14 the wind rose to 10-15 m per second (by the standards of the Barents Sea - not very big). Already on the 16th on Wednesday the weather improved.
  In the area of \u200b\u200bthe disaster - 22 ships of the Northern Fleet. Not one of the four underwater vehicles has been able to dock with the coaming pad of the 9th compartment.

August 19.The rescue operation continues. Attempts again failed.
  The chief of staff of the Northern Fleet, Mikhail Motsak, who by that time knows that there were knocking on the Kursk both on Saturday and Sunday (this is documented in the logbooks of the Northern Fleet command post), says: “The entire personnel of the Kursk submarine "Died in the very first minutes of the accident."
  When it became clear to military officials that there was no one else to save, the “international phase of the rescue operation” began. That is, Norway and England receive the "go-ahead" to save the dead crew.
In the same daycomes the British rescue mini-submarine LR-5.
  The next day (Sunday, August 20, one in the morning)   suitable Norwegian ship with deep-sea divers. For a little more than a day, they were preparing for the opening of the 9th compartment, conducting training on the Orel boat of the same type as the Kursk.
August 21 at 7.45 in the morningnorwegian rescuers opened the upper hatch of the 9th compartment, and at 13.00 they opened the lower hatch.
  After a remote examination of the ninth compartment with a video camera, it became clear that the entire crew was dead.

  Foreign rescuers were at the crash site for thirty hours and forty-five minutes. From the moment of obtaining the consent of the Russian side until the completion of the work, it took a little more than two days. Moreover, the whole operation - from the delivery of equipment by sea to the underwater stage - did not take place in the most emergency mode!
  The rescue operation at sea is completed.

  "Dead" evidence
  A land operation is beginning to save the political prestige of the country as a whole and the leadership of the Navy in particular.
  And now the question of time is becoming crucial for the naval and political leadership.
  “The Kursk crew died in the first minutes of the accident,” the Navy leaders say one after the other. (Kuroedov, Popov, and Motsak personally received reports of SOS signals.)
  On September 6, the chairman of the government commission Klebanov said the same thing: “I can almost certainly say that when the Kursk submarine lay on the ground, there were no more living there. SOS signals, said Klebanov, were misinterpreted by specialists. These were technical noises. ”
In addition, someone tells President Putin that the boat was supposed to get in touch only at 11.30 p.m. on August 12 and seven days were allotted for the search for the missing boat, therefore the announcement of the combat alert, and the search, and rescue operations in the Kursk area should be assessed as extremely operational. What he later voiced to the whole world.
  Here is what President Putin said in an interview with Russian television: “Communication with the boat was lost on August 12 at 23.30. She was wanted. ( I said so. - EAT.) On the wanted list in such conditions, it is regularly allocated 7 days. The boat was discovered at 4.30 on August 13, and at 7 in the morning the Minister of Defense informed me about this ... And immediately after the loss of communications, rescue operations were launched. I repeat, immediately after the loss of communication. Detection of the boat after 4.5 hours suggests that rescue operations have begun. ”

* * *
the 25th of October.The first bodies of submariners are raised. Due to bad weather, they could not immediately be transported to the pathological center protected by the special services in Severodvinsk. In the presence of the Norwegians, a note was found in the pocket of the tunic Andrei Kolesnikov, commander of the 7th compartment of the Kursk. From the note, we learned that at least 23 people from the Kursk crew survived after the bombings on the boat.
  Even after that, on October 27, Igor Dygalo, spokesman for the Navy’s Main Staff, said: “The first days of the rescue were extremely effective.” And today, all the naval authorities say: the crew from the first minutes of the tragedy were not buried by us, but by the media.

  P.S.
  It is clear that a newspaper publication is not the conclusion of the investigating group of the prosecutor’s office, much less the court’s decision. But the conclusions that arise as a result of a simple comparison of dates, times and facts allow us to answer the main question: was it possible to save the sailors from the ninth compartment?
  Many large executives want the answer to sound different. We can’t help with anything.
  In 1970, a large part of the crew was rescued from the first-generation nuclear submarine K-8. In 1983, 104 out of 120 people were saved from the K-429. In 1986, the entire crew was lifted from the K-219 in the Atlantic, with the exception of four killed in the explosion. In 1989, K-278 (Komsomolets) perishes. 42 people were saved.
  The Kursk nuclear-powered rescue operation is the first in the history of the Russian nuclear submarine fleet, during which not a single person was saved.

August 12 is the anniversary of the death of the Kursk and 95 members of its crew. The death date of the remaining submariners is not reported to us. Even to relatives. Although the conclusion of the pathological examination, of course, is. We are told that this is the secret of the investigation.
  Allegedly from these considerations, the note of captain-lieutenant Kolesnikov was not fully voiced.

It is known that at least one more note was lifted from Kursk. Its contents are also hidden.
  There are too many secrets here: military, state, investigative.
  And one, the most important thing is the personal secret of power.
  And the answers to the questions that really interest us probably already exist.

Why, after “Kursk” didn’t get in touch, didn’t they announce in time, according to the instructions, a combat alarm and the start of a rescue operation?
  Who made the decision to abandon the emergency boat, leave the Kursk area and continue the exercises?
  What coordination, meetings, negotiations took the first hours after the disaster?
  On what basis, according to President Putin, did the Commander-in-Chief Kuroedov refuse foreign aid in the early days of the accident and accept it when it was clear that there was no one else to save?

At least to these simple questions we will try to get answers from the Commander-in-Chief of the Navy V.I. Kuroedova. We have his consent to the interview.
  But there are other questions to other actors.