Dismantling of the old wiring of the closed floor. Dismantling of old wiring with sockets, switches and lighting fixtures. Dismantling and write-off of fixed assets

21.10.2016

As a result of the inventory, your company has identified a fixed asset that is damaged, obsolete or physically worn out. As a rule, it is impossible to sell such an object. Then it is dismantled and written off from the register. We will figure out how to carry out and document this operation, make postings, reflect it in the income statement, calculate taxes, including choosing an acceptable position for you with VAT recovery.

Fixed assets involved in the production process gradually lose their original characteristics. Physical deterioration refers to deterioration
technical, economic and social characteristics of the object under the influence of the labor process (intensity, features of the technology of use, the quantity and quality of repairs, the level of aggressiveness of the external environment, etc.). Moral obsolescence (depreciation) is manifested in the fact that the fixed asset in its design, performance, economy ceases to meet the requirements for the production of products of the required quality.

Due to the physical or obsolescence of fixed assets,
its inability to bring economic benefits, and this is already the basis
to write it off.

Preparation of documentation for the disposal of objects

To establish the physical and moral depreciation and whether it is possible to restore the object, whether it will be effective and how expedient its further use, a commission is created by order of the head of the organization. In the future, she gives her opinion and draws up documentation for the disposal of objects.

The commission includes relevant officials, including the chief accountant (accountant) and persons who are responsible for the safety of fixed assets. External specialists can be invited to participate in the work of the commission
(Clause 77 of the Methodological Guidelines for Accounting of Fixed Assets, approved by Order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91n, hereinafter referred to as the Guidelines).

The Commission must (clause 78 of the Guidelines):

inspect the item of fixed assets to be written off using the necessary technical documentation and accounting data;
identify persons who are responsible for the premature disposal of fixed assets, make proposals to hold these persons accountable;
draw up conclusions on the write-off of an object of fixed assets.

An order to create a commission might look like this.

The commission also decides whether it is possible to continue to use individual components, parts, materials obtained during the dismantling of the retiring facility (for example, for the current repair of working equipment or for sale), evaluates it by quantity and value, based on market prices, and also ensures safety.

After making a decision to write off the object, the commission draws up a conclusion. There is no standard form for it. Therefore, you can develop a document template yourself. The main thing is that the form contains all the necessary details of the primary document. The form is approved by the head with an order to the accounting policy (Article 9 of the Federal Law of December 6, 2011 No. 402-FZ, clause 4 PBU 1/2008).

An example of the conclusion of the liquidation commission.

The next step: the head of the organization issues an order to liquidate the fixed asset. There is no standard form of the document, you can use the sample.

After the conclusion of the commission and the order of the head, it is necessary to draw up an act on the write-off of property. You can use the act according to the standard form No. OS-4 (for cars - No. OS-4a)
or self-designed form. In the second case, it is necessary that the document
had all the necessary details.

Like any other primary documents that are used in the organization, the chosen form is approved by order of the head.

Based on the write-off acts, make notes on the disposal of fixed assets in inventory cards, books that you use to account for the storage and movement of fixed assets. This is provided for in paragraph 80 of the Guidelines. As a rule, standard forms are used: an inventory card in the form No. OS-6 (when accounting for property separately) or a card in the form No. OS-6a (when fixed assets are accounted for as part of groups of objects). Small businesses use an inventory book in the form of No. OS-6b.

When dismantling a fixed asset, you can get individual materials, components and assemblies that are suitable for use. Such property must be credited (clause 57 of the Methodological Instructions). To formalize the receipt of objects received during the dismantling of fixed assets, you can use the standard form No. M-35.

How to reflect dismantling in accounting

When a fixed asset is liquidated, both income and expenses arise as a result of dismantling. Consider how to reflect them in accounting.

Decommissioning of an object

Write off the object itself from account 01. Also reflect all the costs associated with the liquidation of property. From the month following the liquidation, stop accruing depreciation
(clause 22 PBU 6/01).

If the useful life has not yet expired, upon liquidation of fixed assets, its residual value is written off to other expenses. Do this in the period when you drew up the liquidation act and complied with all the necessary formalities. This follows from paragraph 29 of PBU 6/01 and paragraph 11 of PBU 10/99.

When writing off the residual value of the transactions are as follows:

- reflected the amount of depreciation accrued for the period of operation of the facility;

- reflected the initial cost of the liquidated fixed asset;

- the residual value of the fixed asset is written off (on the basis of the write-off act).

If the residual value is written off optionally, then without the cost of disassembly and dismantling
not enough.

Reflect these expenses as part of other expenses of the period to which they relate (clause 31 PBU 6/01, clause 11 PBU 10/99).

From the one who conducts the liquidation of the fixed asset, the registration of the postings of the costs of these works also depends. There are three options.

Option 1. Liquidation is carried out by a special division of the organization. For example, repair service. Then the lines are:

DEBIT 23 CREDIT 70 (68, 69...)
- reflects the costs of liquidation of the fixed asset;

DEBIT 91-2 CREDIT 23
- written off expenses for the liquidation of fixed assets.

Option 2. The organization does not have a special unit, carry out the liquidation without the involvement of third-party contractors. Therefore, when writing off the costs of liquidating a fixed asset in accounting, make the following entry:

DEBIT 91-2 CREDIT 70 (69, 68, 10...)
- expenses for the liquidation of fixed assets are taken into account.

Option 3. The contracted contractor liquidates the fixed asset. The costs associated with paying for his services, reflect the posting:

DEBIT 91-2 CREDIT 60
- the expenses for the liquidation of the fixed asset, performed by the contract method, were taken into account;

DEBIT 19 CREDIT 60
- the VAT presented by the contractor who carried out the liquidation of the fixed asset was taken into account.

Accounting for materials received during dismantling

And what to do with the remaining materials, for example, quite serviceable spare parts and scrap metal? All these things come at a market price. In the future, materials can be used in production or sold.

For the receipt of materials during the dismantling of the OS, the wiring is as follows:

DEBIT 10 CREDIT 91-1
- materials received during the liquidation of the fixed asset were capitalized.

The sale of materials (scrap) in accounting is reflected as other income. The cost of sold inventories is written off to other expenses. The wires are:

DEBIT 62 CREDIT 91-1
- reflected the proceeds from the sale of materials (scrap);

DEBIT 91-2 CREDIT 10
- written off the cost of materials (scrap).

Statement of Financial Performance and Explanations

In the statement of financial results, the written-off residual value of the dismantled fixed assets is indicated in line 2350 “Other expenses”.

In addition, it is reflected in the notes to the balance sheet and the income statement in the "Fixed assets" section in column 6 "Retired objects".

Other costs associated with the liquidation of a fixed asset (for example, its dismantling, dismantling, etc.) are also indicated in line 2350 “Other expenses” of the Statement of Financial Performance.

After disassembly or dismantling of equipment, valuables (parts, assemblies, assemblies) may remain that can be used in production. The accountant must capitalize them at market value (the price of a possible sale). This rule is applied both in accounting and in tax accounting.

The amount of such income is indicated in line 2340 "Other income" of the income statement.

EXAMPLE OF REFLECTION IN ACCOUNTING AND REPORTING OF DISMANTLING OS

JSC "Tender" dismantled and wrote off the machine due to its obsolescence. The initial cost of the machine is 130,000 rubles, the accrued depreciation is 40,000 rubles.

After dismantling, materials and spare parts were received, which the company plans to use in the future.

Their market value is 50,000 rubles.

The cost of dismantling the machine amounted to 10,000 rubles. The dismantling was carried out by the Tender repair shop.

The accountant of the "Tender" must make the postings:

DEBIT 01 sub-account "Retirement of fixed assets" CREDIT 01
- 130,000 rubles. - written off the initial cost of the machine;

DEBIT 02 CREDIT 01 sub-account "Retirement of fixed assets"
- 40,000 rubles. - written off accrued depreciation;

DEBIT 91-2 CREDIT 01 sub-account "Disposal of fixed assets"
- 90,000 rubles. (130,000 - 40,000) - the residual value of the machine has been written off;

DEBIT 91-2 CREDIT 23
- 10,000 rubles. - written off the cost of dismantling the machine;

DEBIT 10 CREDIT 91-1
- 50,000 rubles. – spare parts left after dismantling were credited;

DEBIT 99 CREDIT 91-9
- 50,000 rubles. (90,000 + 10,000 - 50,000) - reflected the loss from the write-off of the machine.

The amount of expenses for the liquidation of the machine was 100,000 rubles. (90,000 + 10,000). This amount will be shown on line 2350 of the income statement. Income from liquidation in the amount of 50,000 rubles. should be reflected in line 2340 of the income statement.

How to account for dismantling when calculating taxes

If you dismantled the OS, this has its own tax implications.

income tax

When calculating income tax, the expenses for the liquidation of fixed assets should be taken into account as part of non-operating expenses. This applies both to the residual value of the fixed assets being dismantled, and to expenses in connection with the liquidation of property. The basis is subparagraph 8 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation.

With the accrual method, take into account the expenses in the period in which the act on the completion of work on the liquidation of the fixed asset was signed. This follows from subparagraph 3 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation.

Under the cash method, reflect the costs of liquidation as they are paid if there is an act on the completion of liquidation work (clause 3 of article 273 of the Tax Code of the Russian Federation). Both with the accrual method and with the cash method, the undercharged depreciation is written off on the date of execution of the act of writing off the fixed asset.

If, after dismantling, the remaining parts or materials are credited, then reflect their cost as part of non-operating income on the basis of paragraph 13 of Article 250 of the Tax Code of the Russian Federation. It is necessary to show income regardless of whether you will use the received property in the future in activities aimed at generating income or not (letter of the Ministry of Finance of Russia dated May 19, 2008 No. 03-03-06 / 2/58).

With the accrual method, the date of receipt of income will be the date of signing the act on the liquidation of the fixed asset (subclause 8, clause 4, article 271 of the Tax Code of the Russian Federation). If you use the cash method, reflect income in the form of the cost of raw materials or materials received after the liquidation of the fixed asset, as of the date of their posting in accounting (clause 2 of article 273 of the Tax Code of the Russian Federation).

The cost at which raw materials, materials, etc. are reflected in tax accounting, is determined taking into account market prices. In tax accounting, this will be non-operating income.

When materials are released for production or subsequent sale, reflect their cost, respectively, as part of material costs or sales costs. At the same time, define the cost that can be taken into account when calculating income tax as the amount that was previously included in income (paragraph 2, clause 2, article 254 of the Tax Code of the Russian Federation).

Special Modes

For firms and entrepreneurs on the simplified tax system with the object "income", the dismantling of fixed assets does not affect the amount of the single tax in any way (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation). Simplifiers with the object “income minus expenses” can write off the costs of dismantling the fixed assets during taxation both on their own and with the participation of a contractor (clause 1 of article 346.16 of the Tax Code of the Russian Federation).

The dismantling of fixed assets does not affect the amount of UTII, because the basis for a single tax is imputed income (Article 346.29 of the Tax Code of the Russian Federation).

Should VAT be reinstated?

If the contractor who carried out the dismantling is an NSD payer, then the amount of tax presented to him can be deducted according to the general rules by virtue of a direct rule - paragraph 6 of Article 171 of the Tax Code of the Russian Federation.

However, officials believe that the company, due to the “early” decommissioning of fixed assets, has a VAT obligation: if the useful life of the object has not expired, the payer must restore the amount of input VAT attributable to the residual value of fixed assets. This was pointed out by the Ministry of Finance of Russia in a relatively fresh letter dated February 17, 2016
No. 03-07-11/8736. Since fixed assets are no longer used in VATable transactions -
there is no deduction right.

If the accountant decides to follow this instruction, he will make the entries:

DEBIT 91 sub-account "Other expenses" CREDIT 19
- included in other expenses is the amount of input VAT on the services of the contractor;

DEBIT 91 sub-account "Other expenses" CREDIT 68 sub-account "VAT settlements"
- the amount of VAT was restored on the under-depreciated part of the cost of the fixed asset subjected to dismantling.

One may not agree with the requirement to recover VAT from the residual value of fixed assets. A closed list of grounds on which it is necessary to restore VAT (clause 3 of article 170 of the Tax Code of the Russian Federation)
does not provide for such a basis as the decommissioning of the OS.

This conclusion is in last year's letters of the Federal Tax Service of Russia dated June 17, 2015 No. GD-4-3 / 10451
and dated May 21, 2015 No. GD-4-3/8627. In both documents, the tax service relies on the position
decision of the Supreme Arbitration Court of the Russian Federation of October 23, 2006 No. 10652/06 and to the letter of the Ministry of Finance of Russia of November 7, 2013
№ 03-01-13/01/47571.

tax consultantTamara Petrukhina

Instructions for using the calculator

We have developed a convenient calculator for the cost of work and materials for you. With its help, you will be able to independently estimate how much you will spend on the work you have chosen and the materials necessary for this.

First you need to choose the material from which the walls of your apartment are made. Hover your mouse over the appropriate box and click on it.
Then decide on the total area of \u200b\u200bthe premises in which the work is supposed to be done. In the "Square area" form, click on the + or - buttons to enter the total area of the premises in which the work is to be performed. You can also enter manually from the keyboard.
Select the required number of different sockets that you want to install in the appropriate fields. Think about the kitchen. How many electrical appliances do you have in your household (refrigerator, microwave, dishwasher, etc.).
In the same way, enter the number of lighting fixtures to be mounted. Enter the number of switches that will turn them on.
Check or uncheck the boxes "Call", "Shield in the entrance", "Shield in the room in accordance with your choice.
Hovering over the question mark next to each form field will display a tooltip.
When finished entering, click on the "Calculate cost" button. By clicking this button, you will receive the "List of works", "List of materials" and their cost. The amount of the discount provided will also be reflected.

Cost calculator for work and materials

For your convenience, we have developed the most accurate calculator for electrical work.

List of materials

Sockets LEGRAND (France).
Decorative frames LEGRAND (France).
Switches LEGRAND (France).
Socket boxes and junction boxes from HOGEL.
Modern, high-quality, meeting all standards, copper non-combustible wire VVG NG Ls or NYM of the required section depending on the load.
Corrugated PVC pipe complete with fasteners as needed.
Modern high-quality cable for satellite TV company CAVEL (Italy) SAT 703.
TV sockets LEGRAND (France).
Modern cable channels in colors agreed with the customer, or a metal hose with additional internal HDPE insulation, or metal pipes.
Internet sockets LEGRAND (France).
Splitter (crab) for satellite TV.
Modern high-quality shielded cable FTP 5e (twisted pair).
Modern automation with multi-level protection by ABB (Germany). Circuit breakers, RCD (residual current device), differential circuit breakers.
A modern, space-saving, space-saving switchboard.
Consumables: diamond discs, metal discs, drills, drills, terminal blocks, electrical tape, dowel-nails, tires, light bulbs and cartridges.
Alabaster and Rothband.

List of works

Chasing and cutting walls using modern technologies for wires, sockets and junction boxes.
Installation of cable channels in compliance with the aesthetic appearance, or installation of open RETRO wires with an external method of wiring. Installation of wires in a modern high-quality metal hose with additional internal HDPE insulation, or installation in metal pipes with an internal method of wiring.
Gilzovaniye of passages of walls.
Chasing and cutting walls using modern technologies for wires, sockets and junction boxes.
Chasing and cutting walls using modern technologies for wires, sockets and junction boxes.
Laying wires in a strobe and, if necessary, in a corrugated PVC pipe with fastening to clips.
Installation of sockets.
Installing sockets.
System health check.
Installation of TV sockets.
Installation of internet or telephone sockets.
Installation of switches.
Installing lamp sockets.
Installation of modern reliable multi-level automation (RCD, Differential circuit breakers, Circuit breakers).
Chasing and cutting a niche for an electrical panel. Installation of the internal electrical panel.
Installation of a specialized grounding kit from leading modern manufacturers.

The wiring replacement process can be divided into 5 main steps:

Departure of a specialist. Our employee will arrive at the object strictly at the time agreed in advance. On-site diagnostics of wiring points is carried out, options for upgrading the system are determined taking into account the wishes of the client. Based on the information received, an electrical project is created indicating sockets, connecting electrical appliances, etc.
Preparation of documentation. At this stage, a complete estimate is drawn up and the final cost of replacing the wiring in the apartment is determined. If necessary, our specialists will prepare a package of supporting documentation for the approval of changes in Rostekhnadzor.
Purchase of materials. Our specialist will make a list of materials and give recommendations on their acquisition. A more convenient option for our customers - we independently purchase everything you need.
Dismantling old wiring. Replacing the wiring in the house involves the dismantling of old wire routes, junction boxes, sockets and sockets, and turning off electrical equipment. As a result, only the introductory machine remains, to which the new wiring will be connected.
Electrical installation. We carry out wiring in all rooms, electrical panels with automatic switches. Low-voltage lines are being created to connect the Internet, television cables, alarms and telephones. During the replacement of wiring in a private house, grounding is also created.

The cost of replacing electrical wiring in an apartment and a house

Often there are situations when it is required to replace the electrical wiring of the apartment. However, this requires a lot of knowledge and understanding of many things. To carry out work on replacing the wiring, you must either contact a specialist, or do this work yourself.

Reasons for the need to replace the wiring

Naturally, there may be other reasons why a wiring change is required.

Stages

dismantling of old wiring (which they prefer not to do, simply by “burying” the old wiring in the wall);
installation of new wiring;
Finishing work.

Dismantling old wiring

To carry out the dismantling of the old electrical wiring of the apartment, no special efforts are required, but care and caution will still be required. Let's start with a list of tools needed for this job. To do this, you will first need the following:

rubberized gloves;
pliers;
screwdriver-indicator;
insulating tape;
torch.

Before starting work, it is required to turn off the power supply of the apartment. To do this, you need to open the access power supply panel and, by turning off all the machines in it, from which the apartment is powered.

It will not be superfluous to explain how the electrical panel is disconnected. This is done like this: the supply cable goes from the riser to the central (main) machine. This cable is always located at the top, and the wires leading to the apartment groups depart from the bottom.

First of all, it is necessary to turn off the main machine, thereby de-energizing the rest of the circuit. However rest Also, it's best to turn it off.

Before disconnecting the wires, it is necessary to check the absence of voltage on them using an indicator screwdriver (phase indicator). If the phase indicator shows no voltage, then you can turn off the wire, if not, you will have to look for an error.

In order to ensure the safety of work, it is necessary to check everything with an indicator screwdriver, without rushing to take the wires with your hands. Before removing the automatic devices of apartment groups, you must carefully make sure that there is no voltage.

As a result, only one machine to which the cable is connected should remain in the shield: the main one. All machines and jumpers must be removed, only the wires going inside the apartment should remain.

This applies only to phase wires, since zero ones are connected directly to the shield body. Just in case, after disconnecting and removing, it is necessary to perform a check using a phase indicator for the absence of voltage at all sockets and switches.

If there is no voltage anywhere, then you can start dismantling the wiring, starting with the dismantling of switches, sockets and lighting fixtures. Old wires can not be removed, simply by "burying" them in the wall and removing their unnecessary protruding ends (or by insulating them well).

If it is necessary to remove the old wiring completely, then you will need every single device - hidden wiring detection device. With it, you can find the route of passage, after which, turning off the power, using a wall chaser, open the route and, having removed the old wiring, lay a new one there.

This is how work is done to dismantle the old wiring in the apartment. The main thing to remember is the need to comply with safety regulations and the obligatory thoroughness and caution when carrying out such work. Information on the installation of new wiring was moved to a separate article.

Write comments, additions to the article, maybe I missed something. Take a look at, I will be glad if you find something else useful on my site. All the best.

The condition of the wires in the house affects the possibility of using household appliances, the number and total power consumption of which have increased greatly. The old building codes were not designed for such consumption. When repairing or reconstructing a non-new apartment, it is recommended to replace the wire. This will allow you to use any household appliances without fear of turning off machines or short circuits. Here it is told how to make the dismantling of the wiring in the apartment more efficient, faster and easier.

If it is decided to carry out dismantling work, it is necessary to prepare for their implementation.

First of all, you need to decide whether it will be enough to replace the wiring directly in the apartment, or you also need to replace the input outside the apartment. Agree, having dismantled the old wires and mounted a new network of copper of sufficient cross section inside the apartment, leaving a thin aluminum input outside without replacement is somewhat ridiculous.

If it is necessary to dismantle outside the apartment, install and connect the replacement to the distribution cable, it is necessary to coordinate the work with the service company. Access to the common house switch cabinet should be limited. For work outside the apartment, it is better to involve specialists from the organization servicing the house, despite the fact that the total cost of repairing the intra-apartment network will increase.

It must be remembered that it is necessary to turn off the electricity in the apartment. Failure to comply with this requirement threatens electric shock, creates a fire hazard in case of accidental short circuit.

What tools are needed for dismantling

The basic set of tools for an electrician who performs the installation and dismantling of electrical wiring consists of pliers with insulated handles, a knife, a hammer and screwdrivers, necessary for dismantling sockets and lighting fixtures, size. Be sure to need a probe indicator to check the absence of dangerous voltage. A combined measuring device - a multimeter will be useful. To make it easier to find the route of old wires, a hidden wiring finder is useful.

The work is carried out with the electricity turned off, so you need to prepare a portable lamp with a long wire and provide for the connection of a temporary hut outside the work area.

Reasons for the need to replace the old network

Previously, in the construction of housing, aluminum wire of a small section with single insulation was used. The lighting and household appliances that existed then did not create a large load. Currently, the load is much higher and does not meet the old norms. Aluminum wire has a service life of not more than 30 years. Loss of elasticity leads to flexural fractures. Insulation loses its properties. The operation of aged wiring under heavy loads threatens to shutdowns and short circuits. If uncontrolled shutdowns lead to a malfunction of the equipment, then a short circuit can lead to a fire.

Replacing old electrical wires will increase the comfort and safety of using household appliances, which will more than pay for the cost of dismantling and the cost of installing a new one.

Demolition work plan

Before dismantling the old wiring, it is necessary to think over the route for laying a new one, taking into account the possible change in the location of sockets and illuminators. Then the places for the future installation of junction boxes are determined. In the new scheme, it is also necessary to take into account the laying of low-voltage telephony, Internet and signaling cables.
If you plan to remove a chandelier or spotlights from the ceiling, the need for a special tool is foreseen in advance - drills, grinders, stepladders, etc. 5. Dismantling of electrical wires

In order to dismantle electrical wiring quickly and efficiently, it is necessary to take into account the design features of the walls of the room and the future wiring diagram.

If the wire is in the plaster of brick walls, then to reduce labor costs, it is enough to first dismantle the socket or switch, grab the freed ends with pliers and pull them strongly but gently. It is possible that the wire will come out of the wall along with the plaster and leave a finished groove in it. This will save when installing wall chasing in places where the location of switches and sockets will not change.

When the wire is under the sheet of drywall covering the wall, you need to tie a new one to the freed ends of the old one. By determining the location of the second end of the old wiring, and pulling on it, it will be possible to quickly and accurately replace the entire section.

In those places where the old wires cannot be removed from the wall and they do not interfere with the installation of new wiring, you can insulate the old ends and brick them into the wall.

Removing sockets and switches

In case of replacement of electrical fittings, it is necessary to dismantle sockets, switches and junction boxes. After disconnecting the wires, we remove the switches and sockets from the installation box. If, according to the new scheme, junction boxes and switches with sockets will be located in the same place on the wall, the box bodies must be removed from the wall as carefully as possible. This will allow the old location to be used to install the new box.

Dismantling of chandeliers and lamps

The dismantling of luminaires at height requires special measures to ensure labor safety. Before dismantling the ceiling lights, you need to check the serviceability and reliability of the ladder ladder. In the absence of a ladder, you can use an adapted stand from a table, bedside table or cabinet, after making sure that the design used is reliable.

Depending on the design and weight, the dismantling of the chandelier sometimes requires the participation of assistants. Sometimes such assistance may be required when dismantling large luminaires with fluorescent lamps.

When dismantling spotlights, you need to be very careful and attentive. Stretch ceiling is a rather fragile structure. Carelessness or haste can lead to damage to the edge of the ceiling hole, which is very difficult to fix. The presence of non-weak springs in the design of the bracket requires regularity and confidence in movements. The procedure step by step looks like this:

Remove the lamp from the housing
Use a screwdriver to pick up the bottom bezel, and slowly picking out to create a gap
Insert your fingers into the resulting gap and, feeling the spring latches, gently press them
Slowly remove the lamp from the strobe
Disable lead wires

When removing the LED lights from the drywall sheet, care must also be taken not to damage the edges of the mounting hole.

Dismantling the electrical panel and electricity meter

Dismantling the electrical equipment of the shield does not present any difficulties. They are disconnected, and if their replacement is not provided, all wires are marked. Depending on the design of the shield, circuit breakers, protection, starters, etc. are unscrewed or removed from the DIN rail.

Everything is very simple, if the electricity meter does not change, this is a special metering device for electricity consumption. Unauthorized dismantling is a fact of illegal interference in the operation of accounting systems and is not welcomed by law. In addition to the factory seal, during installation it is sealed with the seal of the corresponding providing organization. The integrity of the seal must be checked by inspectors simultaneously with the taking of readings. Seals are specially placed in such a way as to exclude penetration under the cover and exclude the possibility of reducing the reading of the meter by the consumer.

Unauthorized violation of the seal is treated as the fault of the consumer with a fine and recalculation of payment for electricity.

If you need or want to change the meter, you must call a power sales representative. The act drawn up by him will contain information about the latest testimony, the presence of unbroken seals and the removal of seals by him in accordance with the consumer's statement. The act is an agreement on removal and an order for replacement. With the act in hand, the act can begin to work on dismantling.