The Forensic expert kollegium conducts expertise of motor vehicles for the purpose of determining the feasibility of their write-off from accounting records.

Each motor vehicle that is recorded on the balance sheet of an organization and was purchased using the organization’s funds is, in fact, its property. Therefore, before removing any property of the organization from the balance sheet, including a motor vehicle, it is subjected to a technical examination, since it cannot be written off without grounds.

In such cases, technical expertise of a motor vehicle is conducted for the purpose of determining the suitability of the object under examination for further repair to a condition allowing its intended use, provided that the performed repair would be economically efficient and feasible.

If the motor vehicle is recognized by the expert as technically defective and inoperable, and the vehicle cannot be restored either through major repair or restoration repair due to the lack of feasibility and economic inefficiency, then the motor vehicle is subject to write-off from the organization’s records.

The basis for writing off a motor vehicle from the organization’s records is the complete transfer of its book value to production and circulation costs. If the book value of the object being written off is not equal to zero, then early write-off takes place, which may arise for the following reasons:

• violation of vehicle operating rules that resulted in a condition preventing further operation;
• improper maintenance of the vehicle;
• road traffic accident;
• physical and moral wear and tear of the motor vehicle.

There are cases when a vehicle continues to be operated despite having zero book value. In this regard, the following question is submitted for expertise: “Is the vehicle submitted for expertise suitable for further operation?”

Expertise of a motor vehicle for write-off purposes is carried out at the Forensic expert kollegium by qualified specialists in the field of automotive technical expertise as well as non-destructive testing. During the examination, the following is carried out:

• visual inspection of the technical condition of the vehicle;
• verification of vehicle completeness;
• determination of malfunctions and defects of individual units and parts of the vehicle;
• assessment of the possibility of further operation of the vehicle taking into account the identified defects;
• study of the set of technological (technical) documentation when examining the design and structure of the objects under examination.

Based on the conducted technical expertise, a decision may be made either to write off the motor vehicle or to continue its operation. If necessary, a calculation of the residual value of the motor vehicle subject to write-off may be carried out, as well as a calculation of the cost of major or restoration repair.

You may contact the Forensic expert kollegium for consultation regarding expertise for the write-off of a motor vehicle at: Minsk, Zhukovskaga St., 11A, 4th floor

or by phone: +375 (17) 317 04 71; +375 (17) 317 04 72; +375 (17) 317 04 73; +375 (17) 317 04 74; +375 (17) 317 04 76; +375 (29) 109 60 11; +375 (44) 588 60 11.