After dismantling the metal structures, what happens? What is dismantling of metal structures? Technical equipment for dismantling work

Great attention is paid to the quality of work on the installation of metal structures, since the degree of safety of the facility during operation depends on them. However, the dismantling of technological, temporary, or metal structures that have expired their warranty period also requires no less attention. As a rule, dismantling is carried out by the same organizations that once installed the building or equipment. This is quite justified, since it is much easier for the specialists who carried out the assembly to dismantle these metal structures.

If previously the need to dismantle large metal structures did not arise often, today the vast majority industrial buildings, lifting mechanisms and obsolete technological equipment needs replacement. There are three main methods of dismantling:

• Equipment is cut for scrap metal. As a rule, these are spent chemical equipment or rusted structures of workshops and hangars;
• The equipment is being cut to make room for the installation of a more modern, but significant part metal structures are planned to be reused in non-critical areas;
• The equipment is dismantled for subsequent installation and use in a new location.

Regardless of the purpose of dismantling, metal structures must be dealt with according to a carefully developed plan. The most time-consuming and expensive part is dismantling the equipment to move it to a new location. With this method, cutters are practically not used, and the installation team tries to dismantle all easily removable elements in order with minimal damage, carefully numbering and packaging them. Then, using various lifting mechanisms, large-sized elements are dismantled.

The only elements that are cut off with this dismantling method are various stairs and non-removable protective elements, since it is cheaper to weld them in a new place. Most often, various crane equipment, process tanks and various auxiliary structures are dismantled in this mode.

If the customer wishes to retain part of the metal structures as a material for further use, he must, together with a representative of the installation organization, draw up a list of the material to be left. During dismantling, disassembly can be done in many ways, so employees will, if possible, cut the metal to specified dimensions.

When completely dismantling a building or technological equipment for the purpose of scrapping it, the main task is to ensure the safety of workers and maximum speed performance of work. Despite the apparent simplicity of dismantling buildings and large-sized technological equipment, this work can only be performed by specialists, since it is impossible to predict how multi-ton equipment that has expired will behave during disassembly.

Dismantling metal structures may be needed during the process of moving to another location or for repurposing a workshop. The dismantled structure is divided into separate elements according to a previously developed dismantling plan.

Carrying out this work is highly complex. Before dismantling, it is necessary to draw up a clear plan for the upcoming work with the identification of load-bearing parts in order to completely eliminate their damage during the dismantling process. Reconstruction of structures is characterized by the complexity of the work process in the technological aspect, which is due to the need to use special equipment and technology. Sometimes industrial climbers are involved in this.

Warehouses and hangars are prefabricated objects, the dismantling of which may be required for the convenience of cargo transportation to other places. Such buildings are being dismantled manually so as not to damage important elements. Further assembly will require anti-corrosion treatment of the elements using a primer and paint coating.

Dismantling of metal structures

Dismantling of metal structures is carried out according to the developed schedule:

• high participation required qualified specialists who have experience in carrying out such work, and the availability necessary equipment and mechanisms;
• before dismantling should be carefully examined design documentation, inspect the building, decide on the choice of technology and equipment. The most important aspect is compliance with the sequence of disassembly. The overall structure is connected to individual elements, and if dismantling work is carried out incorrectly, this can lead to the collapse of the entire structure, which can result in serious injuries and even death;
• This is followed by a detailed development of the dismantling plan. Safety precautions are taken into account with approval of the estimate. If necessary, additional documentation can be drawn up, for example, permission to carry out dismantling works;
• After dismantling, the structural elements are transported to another location. The cargo transportation process can be carried out different ways, the main thing is that all elements are intact and not damaged during transportation.

There are several types of dismantling:

1. Carrying out demolition of all metal structures with further disposal and processing (sales for scrap metal).
2. Carrying out dismantling work and transportation to another location. It should be noted that ensuring high-quality construction from previously dismantled elements will directly depend on the quality of dismantling and correct transportation.

When demolishing metal structures, a special cutting tool is used, and the dismantled metal can be crushed or compressed for ease of transportation.

Partial dismantling of metal structures can be complicated by the fact that the site may be located in the very middle of an object of considerable size. In such cases, various technical solutions: element-by-element disassembly of the structure, use of a winch or crane. If it becomes necessary to dismantle the entire structure, a helicopter will be used.

Dismantling of metal structures must be carried out in full compliance and compliance with safety regulations. The personnel involved in the work must have high professionalism and experience in carrying out such activities.

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Credit and financial services

Banks sometimes act as customers for construction and installation work related to the reconstruction of fixed assets. In this case, when dismantling the equipment, remnants of various metal structures - scrap metal - may appear unsuitable for further use. Let's consider who is responsible for its accounting, delivery for processing and how to take it into account in accounting and tax accounting.

Who is the owner of scrap metal?

In relation to his property, the owner has the right to take any actions that do not contradict the law, public benefit and safety, etc.<1>. This includes dismantling the property by the contractor on the basis of a construction contract concluded with him. After dismantling, the customer remains the owner of what remains of his property, including the remains of metal structures that are not suitable for further use.

It is necessary to distinguish from such residues construction garbage, which is formed in the process of construction and installation work during the construction, reconstruction, repair, restoration, improvement of construction projects not related to the dismantling of structures, dismantling, demolition of buildings and structures. The owner (producer) of such waste is the contractor<2>.

The remains of metal structures (scrap metal) that formed after dismantling have lost their consumer properties and cannot be used at the construction site; they are production waste<3>.

Please note! During development project documentation For construction, the customer needs to provide a set of measures for waste management, including, in particular, the identification of temporary storage sites for waste at construction site, design solutions for transporting waste to waste management facilities, other activities<4>.

Scrap and waste of metal structures (scrap metal) includes waste of ferrous and non-ferrous metals - in particular, equipment, components and assemblies that have become unusable or have lost their operational value, products made of ferrous and non-ferrous metals<5>. The procedure for handling such waste is determined<6>.

Note Ferrous metals include: cast iron, steel, ferroalloys and products made from them. Non-ferrous metals include: aluminum, tungsten, cadmium, cobalt, magnesium, copper, molybdenum, nickel, tin, mercury, lead, titanium, zinc, their alloys and products made from them<7>.

What to do with scrap metal

Waste of ferrous and non-ferrous metals that are generated in the process economic activity from organizations, you need to hand over to the procurement organization of the Belarusian state association for the procurement, processing and supply of scrap and waste of ferrous and non-ferrous metals - GO "Belvtormet" (http://www.bvm.by/) or ship according to their orders<8>.

An order must be obtained for the movement of scrap and waste of ferrous and non-ferrous metals on the territory of the Republic of Belarus and beyond its borders, with the exception of the delivery of scrap and waste to the State Enterprise "Belvtormet"<9>.

Note: The storage period for scrap metal at the customer of construction and installation work should not exceed three months from the date of formation of the minimum shipping lot. Such a batch is a specialized car or a railway car, depending on the method of export used by this entity and determined in the agreement with the procurement organization<10>.

There is a requirement that the customer, the owner of waste generated as a result of dismantling structures and (or) demolition, is obliged to ensure that processing enterprises accept construction waste (recycled material resources), resulting from the dismantling (demolition) of buildings (structures) free of charge<11>.

Note: For violation of the procedure for recording, collecting, storing, transporting scrap metal, or failure to deliver it within the established time frame, administrative liability has been established.<12>.

Can a contractor sell scrap metal?

The customer has the right to instruct the contractor to deliver scrap metal that was generated after dismantling metal structures during construction and installation work.

This order can be formalized, for example, in one of the following ways: to conclude a civil contract with the contractor for the transportation of scrap metal for delivery to the Belvtormet organization or to add a corresponding condition to the construction contract<13>. In this case, the agreement with the organization GO "Belvtormet" is concluded by the owner of the scrap metal - the customer in the construction.

To transport scrap metal to the Belvtormet organization, the owner (customer in construction) issues an accompanying passport for the transportation of production waste<14>. It indicates, in particular, information about the organization that transports production waste; about the vehicle on which production waste is transported. The passport is issued in two copies, which are signed indicating the date official owner of the waste and an official of the transporter of production waste. The first copy remains with the owner of the waste, the second is given to the driver vehicle intended for transporting waste<15>. We recommend that you provide the driver with certified copies of documents: an agreement concluded with GO Belvtormet; agreement on the basis of which scrap metal is transported.

You do not need to receive a work order to move scrap metal to the Belvtormet organization.<16>.

Banks that own waste of ferrous and non-ferrous metals (scrap metal) must ensure their accounting in accordance with the requirements of the legislation on accounting and reporting. Such accounting includes, among other things, correct and timely documentation of transactions and provision of reliable data on the receipt and release of scrap metal<17>.

For the timely entry into accounting of scrap metal obtained as a result of dismantling work at the customer bank’s facility, the bank can use the recommended form of the act of entry of materials received from disassembly (Form C-14)<18>.

Note: Operations for recording scrap metal in accounting and reporting are carried out in the reporting period in which the equipment was dismantled<19>.

The resulting scrap metal is accounted for as part of inventories on the balance sheet account 5600<20>in accordance with the procedure for maintaining analytical accounting established by the bank.

Inventories are accepted for accounting at actual cost. The actual cost of scrap metal can be determined by the net realizable value, since scrap metal is subject to delivery to Belvtormet. Net realizable value is determined by subtracting expected selling expenses from the expected selling price.<21>. Prices for scrap and waste of ferrous and non-ferrous metals are regulated by the Ministry of Industry of the Republic of Belarus<22>. Price lists for scrap and waste of non-ferrous and ferrous metals are posted on the website of the State Organization "Belvtormet" (http://www.bvm.by/pricelist/prejskuranti/).

Note: The Bank should take into account the expected transportation costs for transporting scrap metal to the Belvtormet organization when calculating the net selling price of scrap metal.

The cost of scrap metal obtained as a result of dismantling work and from the sale of which the bank can receive economic benefits reduces the cost of construction and installation work associated with the reconstruction of fixed assets.

Income and expenses associated with the sale of scrap metal are included in the operating income and operating expenses of the bank<23>and are recorded on balance sheet accounts 8359 “Income from the disposal of other property”, 9359 “Expenses from the disposal of other property”<24>.

Income is reflected in accounting on the basis of an agreement concluded by the bank with GO Belvtormet for the delivery of scrap metal, while simultaneously meeting the following conditions:

the right to receive income follows from the terms of the contract;

the amount of income is reliably determined by calculating according to the price list of prices for scrap and waste of non-ferrous and ferrous metals on the website of the State Organization "Belvtormet";

As a result of the scrap metal disposal operation, the risks and rewards associated with the ownership of scrap metal were transferred to GO Belvtormet.

The expense incurred in the form of scrap metal is reflected in accounting upon disposal in full amount simultaneously with the reflection of income<25>.

As for other operating expenses associated with the disposal of scrap metal (transportation costs, etc.), the procedure for their recognition is determined by banks independently in a local regulatory legal act, taking into account legal requirements<26>.

Note: When determining the procedure for accounting for other operating expenses associated with the disposal of scrap metal, banks must be guided by the principle of matching income and expenses, which means that expenses are reflected in accounting and reporting in the reporting period in which related income is recognized<27>.

It should be noted that the bank recognizes the turnover of scrap metal delivery to the Belvtormet State Enterprise as subject to value added tax (VAT)<28>.

The tax base in this case is determined as the cost of scrap, calculated based on the prices applied to it without including VAT<29>. Since the cost of the delivered scrap is determined by the Belvtormet State Organization upon the fact of its delivery, the tax base for VAT is formed on the basis of the acceptance certificate. The moment of actual sale is the day of shipment of scrap from Belvtormet within the reporting period.<30>. Taxation is carried out at a rate of 20%<31>.

Accounting Entry Table