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, draw up transactions, reflect them 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 wear and tear means deterioration
technical, economic and social characteristics object under the influence of the labor process (intensity, features of technology of use, quantity and quality of repairs, level of aggressiveness external environment etc.). Obsolescence (depreciation) is manifested in the fact that the main asset, in its design, productivity, and efficiency, no longer meets the requirements for producing products of the required quality.
Due to physical or moral wear and tear of the fixed asset,
its inability to bring economic benefit, and this is already the basis
to write it off.
Preparation of documentation for disposal of objects
To establish physical and moral deterioration and whether restoration of the object is possible, whether it will be effective and how advisable its further use is, a commission is created by order of the head of the organization. In the future, she gives her opinion and draws up documentation when disposing of objects.
The commission includes relevant officials, including the chief accountant (accountant) and persons who are responsible for the safety of fixed assets. Third-party specialists can be invited to participate in the work of the commission.
(clause 77 Guidelines By accounting fixed assets, approved. by order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n, hereinafter referred to as Methodological Instructions).
The commission must (clause 78 of the Guidelines):
- inspect the fixed asset subject to write-off using the necessary technical documentation and accounting data;
- identify persons through whose fault the premature disposal of fixed assets occurs, make proposals to bring these persons to justice;
- draw up conclusions on the write-off of fixed assets.
An order to create a commission may look like this.
The commission also decides whether it is possible to continue to use individual components, parts, materials obtained during the dismantling of a retired facility (for example, for current repairs working equipment or for sale), evaluates by quantity and value, based on market prices, and also ensures safety.
After making a decision to write off an 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 manager by order to the accounting policy (Article 9 of the Federal Law of December 6, 2011 No. 402-FZ, clause 4 of 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 a sample.
After the conclusion of the commission and the order of the manager, it is necessary to draw up an act on the write-off of the property. You can use the standard form No. OS-4 (for cars - No. OS-4a)
or a self-developed form. In the second case, it is necessary that in the document
there were all the necessary details.
Like any other primary documents used in the organization, the selected form is approved by order of the manager.
Based on write-off acts, make notes on the disposal of fixed assets in inventory cards and books that you use to record the storage and movement of fixed assets. This is provided for in paragraph 80 of the Methodological Instructions. As a rule, standard forms are used: an inventory card in form No. OS-6 (when accounting for property separately) or a card in form No. OS-6a (when fixed assets are accounted for as part of groups of objects). Small enterprises use an inventory book according to form No. OS-6b.
When dismantling a fixed asset, you can get individual materials, components and assemblies suitable for use. Such property must be capitalized (clause 57 of the Methodological Instructions). To register the receipt of objects received during the dismantling of fixed assets, you can use standard form No. M-35.
How to reflect dismantling in accounting
When liquidating an asset as a result of dismantling, both income and expenses arise. Let's look at how to reflect them in accounting.
Write-off of an object
Write off the object itself from account 01. Also reflect all expenses associated with the liquidation of property. Starting with the month following the liquidation, stop accruing depreciation.
(Clause 22 PBU 6/01).
If the deadline beneficial use has not yet expired, when the OS is liquidated, its residual value is written off as other expenses. Do this in the period when you have drawn up the liquidation act and completed 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 transaction, the following are:
- reflects the amount of depreciation accrued during the period of operation of the facility;
- reflected initial cost liquidated fixed asset;
- the residual value of the fixed asset is written off (based on the write-off act).
If the residual value is written off optionally, then without the costs of disassembly and dismantling
not enough.
Reflect these expenses as part of other expenses for the period to which they relate (clause 31 of PBU 6/01, clause 11 of PBU 10/99).
The recording of the expenses for this work depends on who carries out the liquidation of the fixed asset. There are three options.
Option 1. Liquidation is carried out by a special division of the organization. For example, a repair service. Then the wiring is like this:
DEBIT 23 CREDIT 70 (68, 69...)
- expenses for liquidation of fixed assets are reflected;
DEBIT 91-2 CREDIT 23
- expenses for liquidation of fixed assets are written off.
Option 2. The organization does not have a special unit, carry out the liquidation without involving third-party contractors. Therefore, when writing off expenses for the liquidation of a fixed asset in accounting, make the following entry:
DEBIT 91-2 CREDIT 70 (69, 68, 10...)
- expenses for 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 are reflected by posting:
DEBIT 91-2 CREDIT 60
- the costs of liquidation of fixed assets carried out by contract are taken into account;
DEBIT 19 CREDIT 60
- VAT claimed by the contractor who carried out the liquidation of the fixed asset was taken into account.
Accounting for materials received during dismantling
What to do with the remaining materials, for example, completely serviceable spare parts and scrap metal? All these things come at market price. In the future, the materials can be used in production or sold.
For the receipt of materials when dismantling the OS, the wiring is as follows:
DEBIT 10 CREDIT 91-1
- materials received upon liquidation of fixed assets were capitalized.
Sales of materials (scrap) are reflected in accounting as other income. The cost of sold inventories is written off as other expenses. The wiring is like this:
DEBIT 62 CREDIT 91-1
- revenue from the sale of materials (scrap) is reflected;
DEBIT 91-2 CREDIT 10
- the cost of materials (scrap) is written off.
Income Statement and Notes
In the statement of financial results, the written-off residual value of the dismantled fixed assets is indicated on line 2350 “Other expenses”.
In addition, it is reflected in the notes to the balance sheet and the income statement in the section “Fixed assets” in column 6 “Retired objects”.
Other costs associated with the liquidation of a fixed asset (for example, its dismantling, disassembly, etc.) are also indicated in line 2350 “Other expenses” of the Income Statement.
After disassembling or dismantling the equipment, valuables (parts, components, assemblies) may remain that can be used in production. The accountant must capitalize them at market value (possible sale price). This rule is used in both accounting and 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 OF OS
JSC Tender dismantled and wrote off the machine due to its obsolescence. The initial cost of the machine is 130,000 rubles, accrued depreciation is 40,000 rubles.
After dismantling, materials and spare parts were obtained, which the company plans to use in the future.
Their market price– 50,000 rub.
The cost of dismantling the machine amounted to 10,000 rubles. Dismantling was carried out by Tender's repair shop.
The Tender accountant must make the following entries:
DEBIT 01 subaccount “Disposal of fixed assets” CREDIT 01
- 130,000 rub. – the original cost of the machine is written off;
DEBIT 02 CREDIT 01 subaccount “Retirement of fixed assets”
- 40,000 rub. – accrued depreciation is written off;
DEBIT 91-2 CREDIT 01 subaccount “Retirement of fixed assets”
- 90,000 rub. (130,000 – 40,000) – the residual value of the machine is written off;
DEBIT 91-2 CREDIT 23
- 10,000 rub. – expenses for dismantling the machine are written off;
DEBIT 10 CREDIT 91-1
- 50,000 rub. – spare parts remaining after dismantling have been capitalized;
DEBIT 99 CREDIT 91-9
- 50,000 rub. (90,000 + 10,000 – 50,000) – reflects the loss from the write-off of the machine.
The cost of liquidating the machine amounted to 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 RUB 50,000. should be reflected on line 2340 of the income statement.
How to take dismantling into account when calculating taxes
If you uninstalled the OS, there are tax implications.
Income tax
When calculating income tax, take into account the costs of liquidation of fixed assets as part of non-operating expenses. This applies to both the residual value of the dismantled fixed assets and 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.
When using the accrual method, take into account the expenses in the period in which the act on the completion of work to liquidate the fixed asset was signed. This follows from subparagraph 3 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation.
Using the cash method, reflect liquidation costs as they are paid, provided there is an act of completion of liquidation work (clause 3 of Article 273 of the Tax Code of the Russian Federation). Both under the accrual method and under the cash method, underaccrued depreciation is written off on the date of execution of the act of write-off of the fixed asset.
If after dismantling the remaining parts or materials are capitalized, then their cost should be reflected in non-operating income based on paragraph 13 of Article 250 of the Tax Code of the Russian Federation. It is necessary to show income regardless of whether the received property will be used 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).
Under the accrual method, the date of receipt of income will be considered the date of signing the act of 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, on the date of their capitalization 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, should be determined taking into account market prices. In tax accounting, this will be non-operating income.
When releasing materials into production or subsequent sales, reflect their cost, respectively, as part of material expenses or sales expenses. In this case, the cost that can be taken into account when calculating income tax is defined as the amount that was previously taken into account as part of income (paragraph 2, paragraph 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 in any way affect the amount of the single tax (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation). Simplified people with the object “income minus expenses” can write off for tax purposes the costs of dismantling the OS either on their own or 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 base for the single tax is imputed income (Article 346.29 of the Tax Code of the Russian Federation).
Should VAT be restored?
If the contractor who carried out the dismantling is a tax payer, then the amount of tax presented by him can be deducted according to 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 in connection with the “early” decommissioning of the fixed assets, the company 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 the fixed assets. This was indicated by the Russian Ministry of Finance in a relatively recent letter dated February 17, 2016
No. 03-07-11/8736. Since OS is no longer used in VAT-taxable transactions –
no right to deduction.
If the accountant decides to follow this instruction, he will make the following entries:
DEBIT 91 subaccount “Other expenses” CREDIT 19
- the amount of input VAT on the contractor’s services is included in other expenses;
DEBIT 91 subaccount “Other expenses” CREDIT 68 subaccount “VAT calculations”
- the amount of VAT on the under-depreciated part of the cost of the fixed asset that was dismantled was restored.
One may not agree with the requirement to restore VAT from the residual value of fixed assets. Closed list of grounds on which VAT must be restored (clause 3 of Article 170 of the Tax Code of the Russian Federation)
does not provide for such a basis as decommissioning the OS.
This conclusion is contained in last year’s letters from 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 dated October 23, 2006 No. 10652/06 and to the letter of the Ministry of Finance of Russia dated November 7, 2013
№ 03-01-13/01/47571.
Tax consultantTamara Petrukhina
Dismantling electrical wiring is one of the simplest but most dangerous jobs in apartment renovation. Also, dismantling the electrical wiring with your own hands will allow you to understand the electrical wiring of your apartment, which will help with a new installation.
Dismantling electrical wiring is life-threatening
Important! Any work with the apartment’s electrical system, including dismantling the electrical wiring, must be done when the apartment’s power supply is turned off.
Sequentially turn off the circuit breakers, then turn off the input circuit breaker. After disconnecting, walk around the apartment and check with a tester, or better yet, a test lamp in a socket with wires, that there is no voltage in all sockets, and also check that the lighting is turned off. After checking, you can begin dismantling the electrical wiring.
Prepare the removal tool
For work, prepare a standard set of electrician tools:
- Screwdrivers;
- Pliers;
- Wire cutters;
- Assembly knife;
- Sampler;
- PVC insulating tape;
- Heavy hammer and scarpel.
Dismantling electrical wiring - start
Get started dismantling electrical wiring by removing all sockets. If wiring is done in plastic boxes along the edge of the floor, series of houses P-3, then after removing the sockets, dismantle these boxes. The boxes will be laid aluminum wires, which are dismantled along with the boxes.
Dismantling electrical wires
Hidden in concrete walls ah, it is not necessary to dismantle the wiring. Only after removing the sockets, bite off the exposed ends of the hidden wires and, just in case, insulate their ends.
Removing lighting wires
Take your time to remove the lighting wires. If the lighting is embedded in the cavity ceiling tiles, old wires can help retighten them. To do this, you need to find junction boxes in each room. Most likely they will be in the door area. Open the box, unwrap all the twists and find the wires going to the lights.
If the old wires are laid in the cavities of the slabs, then by hooking up new wiring to them, you can re-tighten the wiring.
Re-wiring in slabs
If re-tightening is not possible, then dismantle the old junction box, insulate the hidden wires and leave them in the wall. Then simply seal the installation areas of the old junction boxes with plaster mortar.
Removing the electrical panel
If there is an electrical panel in the apartment and you want to completely change it, then the old panel is dismantled. If the panel was recessed into the wall, then the old place can be used for a new panel. If the shield is installed openly, then dismantling the shield will not cause any difficulties at all.
If the circuit breakers and the input circuit breaker (or batch switch) are installed on the floor, then the old circuit breakers can be dismantled later, when you replace the old circuit breakers with new ones.
Old circuit breakers in the floor panel.
Some nuances of dismantling electrical wiring
Speaking about the complete dismantling of electrical wiring, I would like to note that by removing all the old wiring, the apartment will be left without electricity, which is not very good, especially since there will be renovation work. There are two ways out of this situation.
First option. Do not dismantle one or two outlet circuits. Accordingly, do not dismantle the circuit breakers of these circuits.
Second option. Completely dismantle the electrical wiring, and build so-called temporary shelters for work needs. A temporary structure is temporary electrical wiring from old or already installed new circuit breakers. Temporary wiring is done openly, with protected cables. True, according to safety regulations at construction sites, temporary lighting wiring is done from a 36-volt step-down transformer, and power sockets are located only in power panels and tools are powered through extension cords. If desired, this approach to temporary wiring can be applied in an apartment.
Replacing electrics in an apartment should begin with dismantling the old electrical network. At first glance, it seems that removing sockets, switches and the cable itself from the wall is quite simple, but even in such an undertaking, difficulties may arise. For example, not everyone knows how to find a wire running in a wall, but it is also advisable to remove it before laying a new line. In this article we will talk about how to dismantle old wiring with your own hands, so that readers know about all the intricacies of the work.
Step 1 – Prepare the tools
First you need to collect tools that may be useful during dismantling works. At a minimum, you should have on hand:
- Screwdriver Set
- Pliers
- Insulating tape
- An indicator screwdriver, or even better, a multimeter
- Grinder and hammer drill
- Flashlight
- Rubberized gloves
- Hidden wiring detector
Regarding the latter, it would hardly be advisable to purchase a detector for a single case. You can solve the problem by doing .
Step 2 – Dismantling work
When all the tools are collected, you can proceed to dismantling the old wiring yourself. First of all, turn off the power in your house or apartment. To do this, we turn off the input circuit breaker in the panel, as well as group circuit breakers, if any (just in case).
Next, you need to make sure that there is no voltage in the room, otherwise when you remove the socket or switch, an electric shock cannot be avoided. We talked about that. Use the indicator to touch each connector and make sure that the light is not on. The multimeter should show no voltage in the network.
When the power is turned off, we proceed directly to dismantling. We begin removing old wiring from disassembly switchboard– disconnect the wires after the introductory machine and remove all group circuit breakers and RCD (for sockets, lighting, individual electrical appliances). When the shield is disassembled, we move on to dismantling sockets and switches.
There is no need to explain for a long time how to remove old switches and sockets. Simply unscrew the screws, remove the housing and disconnect the wires from the clamps. The video below clearly shows how to dismantle these wiring elements:
Changing the socket
Removing the light switch
Don't forget about chandeliers and wall sconces, they should also be removed when dismantling the wiring. We talked about this in a separate article.
As for the electric meter, if you want to dismantle it (move it to another place or replace it altogether), then first of all you need to obtain the appropriate permission from management company, because To dismantle the electricity meter, you will have to remove the seals. We talked about this in more detail in a separate article.
IN last resort carry out dismantling electric cable. It's good if the wiring is done open method. In this case, the cable is simply removed from the box, and a new one is pulled in its place. You can simplify the process even further by attaching the end of the new cable to the old one. During pulling, the new wiring will replace the old one.
Things get more complicated when you need to dismantle hidden wiring in the wall. In this case, the first thing to do is find where the old power line runs. The easiest way is to visually inspect the walls. Where prominent plaster seams will be visible, it will most likely pass cable line. If there are no visual differences, you will have to use a detector that will show where the old electrical wiring runs that needs to be dismantled.
Searching for wiring with a detector
We draw your attention to the fact that if you change the wiring diagram, it is not at all necessary to remove the electrics located in the wall, especially if they are located in voids panel house. It will be enough to simply insulate the ends and wall up the line, and draw a new one in another place. This will simplify the dismantling process.
If you still decide to dismantle old electrical wiring with your own hands, then after finding the cable route using a grinder and a hammer drill, we cut through the plaster and take out the laid cable line.
How much do the services cost?
Also for general information We bring to your attention prices for dismantling wiring in an apartment. We took this price list from one of the companies, the average cost in Moscow for 2019.
Wiring in a house or apartment can last about 25 years. After which it needs complete or partial replacement. Otherwise, there may be a fire, malfunction of outlets, and electric leakage. Modern wiring stress associated with the huge number of used electrical appliances, requires replacement even earlier than the specified period.
In private, panel or brick houses The service life of the wiring is practically the same, and depends only on the load and the quality of the materials used. Before carrying out work, you should find out how to replace the wiring, as well as what materials and tools to use.
Over time, even high-quality electrical wiring in a new private or multi-storey building begins to collapse. Specific areas may become unusable earlier than others, so they may be required partial replacement.
There are several signs that indicate the need to completely replace the wiring with a new one. These include:
- emergence unpleasant odor burning, which most often occurs when turning on the large quantity powerful electrical appliances;
- the appearance of sparks from sockets when devices are turned on;
- lack of power in some outlets;
- the occurrence of current leakage through the walls;
- Wiring easily breaks off, wires lose flexibility and dry out.
These signs indicate the need to carry out urgent replacement old electrical wiring to prevent fire or other dangerous consequences.
Replacing old or laying new electrical wiring - which is better?
It is worth immediately noting that partial replacement of electrical wiring is ineffective and irrational. TO this method can only be used as a temporary measure. The wiring should be changed completely so as not to return to this issue for 20-25 years. Complete replacement electrical wiring includes replacing the panel, sockets and switches.
In some cases, replacing electrical wiring with a new one is impossible. Therefore, you will have to cut off the old lines and lay the wiring along a new one. To make a decision, you need to evaluate the wiring diagram.
For example, in typical Soviet-era buildings, the wiring ran along the floor in special grooves, and a wooden or parquet floor was laid on top. Wires to sockets and switches ran under the plaster or in the voids of the floors. In this case, replacing the wiring is impossible without having to remove the floor and plaster on the walls. Therefore, you will have to cut off the old wires and lay new ones in more convenient places.
The easiest way is to replace the wiring open type. In this case, replacement can be carried out even without the need for repairs.
Therefore, one should first evaluate old scheme electrical wiring, in order to understand which places can be used when replacing, and which ones cannot, and only after that make a decision. If you are planning a major renovation of an apartment or private house, it is better to install new wiring to make switches and sockets in the most convenient places for use.
Preparatory work
Complete replacement of old electrical wiring is a rather complex process, which also includes drawing up a plan for the passage of new wires. This plan should be agreed upon with a professional electrician to avoid any complications in the future.
Preparation for replacing electrical wiring is the most critical stage of work. It includes the following work:
- Determining the extent of wiring damage. This will allow us to establish the fact that it needs to be replaced. Experts do not recommend partial replacement. Most often, this only aggravates the problem, and at some point you will still need to install new electrical wiring.
- Drawing up a drawing on which all electrical systems of the house should be marked.
- Acquisition necessary materials, which include switches, boxes, sockets, wires. All elements for new electrical wiring must be new.
- Preparation of tools for carrying out work. To work you will need a grinder, a hammer drill, an indicator, side cutters, screwdrivers, a level, a flashlight, assembly knife, pliers, soldering iron.
The purchase of wire should be carried out only after the length of the cable route has been accurately measured. When calculating it, allowances should be taken into account so that there is exactly enough wire. Additionally, you need to stock up on rag tape. Replacing the wiring in the house with your own hands is enough difficult process. Therefore, if the preparation stage has already caused difficulties, it is better to entrust the work to professional electricians.
Power calculation
Electrical replacement must be carried out in such a way that there are no future failures or network overvoltage. The power of the electrical network must be designed for all appliances in the house. The power depends on the cable cross-section, so to determine it it is necessary to calculate it:
- add up the power of all devices connected to the network;
- additionally add 100 W for each of them;
- the resulting number must be divided by 220.
If the calculation results in a number in the range of 12–15, then you can use wiring with a cross-section of 1.5 mm. sq. As a rule, for standard apartment or a small private house, this indicator is normal.
But in some cases it is necessary to install a larger cross-section wire or divide the wiring into 2-3 lines. Using a thick cable may cause problems, so the latter option is preferable.
Stages of work
Replacing electrical wiring with your own hands requires strictly following the stages of work, as well as following all the recommendations of experienced electricians. Only in this case can you not only get a decent result of the work, but also carry out the wiring so that it does not cause a fire.
Temporary structure
When replacing old electrical wiring in a home, the electrical system in the home must be turned off. But it is needed for the operation of electrical appliances. In this case, you should make a temporary repair shed. It consists of structures made of plastic or wooden beam, extension cord and socket. This design is connected to an external meter to completely de-energize an apartment or house.
Removing old wiring
Dismantling of electrical wiring is carried out only after the electricity in the apartment is completely turned off. It is better to use a multimeter to check. Dismantling begins from distribution boxes installed under the ceiling. It is necessary to open the box, find and remove the input wire. If its removal is not possible, it is recommended to trim it as far as possible and isolate it. The remaining wires are also dismantled using this principle.
Walls can be chipped horizontally and vertically. If the work is carried out carelessly and the grooves turn out crooked, this can lead to future emergency situations.
It is best to determine the boundaries of the grooves using a hammer drill, and then manually align them with a chisel. In those places where it is necessary to make an angle, it is necessary to make an oblique cut and knock out a hole. This is best done with a grinder. The absence of corners will allow the cable to lie flat and avoid bends that lead to breakage and damage to the wire.
To create holes in brick walls, into which the socket boxes will be inserted, you can use a crown placed on the hammer drill. For concrete walls, such a tool will be ineffective, so it is best to use a chisel.
Holes for socket boxes must be made in places where they will be convenient for use. Their locations should be determined at the stage of creating the drawing. Sockets for air conditioners, hoods and other stationary appliances should be placed as close as possible to the place where the electrical appliance will be installed in order to hide the cord.
Before laying wires, it is necessary to prepare the sections required size, as well as corrugations for them. After which the wires should be tightened into corrugations and installed in pre-prepared grooves. The ends of the wires must be inserted into the socket boxes.
After laying the wires, the socket boxes and grooves must be covered with solution. Then insert the wire into the electrical panel and lubricate it with thermal conductive paste. Connections must be strong and reliable. The shield must be attached to the wall using dowels.
The temporary shelter should be turned off, the wires from the meter and grounding should be routed into the panel. After which it is necessary to isolate the wire from the meter and place it in the electrical panel. Ready design It is necessary to carefully fix it, after which you can plaster the walls and further decorative finishing.
Final stage
Replacing the old one electrical wiring ends with the installation of socket boxes, sockets, switches and lighting fixtures.
An important step in replacing electrical wiring is to check each branch of wires using a tester for short circuit. To do this, you need to turn on the electricity, then apply current and use the indicator to find phase and zero. This will make it possible to conduct necessary wires to the corresponding terminals.
After inserting the wires into the desired terminals, it is recommended to check them again for a short circuit. If there are no problems, you can turn on the main circuit breaker and supply electricity to your house or apartment. All that remains is to check the operation of all sockets, lamps and switches.
And only after this can you begin to finish the walls and other repair work. Otherwise, it may be necessary to re-drill the walls to identify places where the wires are poorly connected.
Features of replacing electrical wiring in various rooms
To ensure that replacing electrical wiring in a private house or apartment does not cause problems in the future, you should: Special attention pay attention to the placement of electrical equipment in various rooms. This must be taken into account at the drawing stage. This will allow you to complete the work as efficiently and quickly as possible, as well as ensure ease of use of sockets and switches. Therefore, it is extremely important to understand how to change the wiring in all areas of the house.
Bathroom
Despite the small size of the room, replacing old wiring in the bathroom and toilet can be difficult. It's connected with high level humidity. If the work is done poorly, you may get an electric shock. And if in another room it is harmless, then humidity, wet and slippery floors can make it fatal for a person.
In addition, high power equipment is installed in the bathroom. It's about about water heaters, washing machines and dryers. And the wiring must guarantee their stable operation.
Therefore, when replacing old electrical wiring in a bathroom, the following conditions must be met:
- when installing a boiler, you should immediately buy long cords;
- for electrical equipment, preference should be given to three-core cables;
- needs to be installed in the bathroom special sockets, which have a special cover to protect against moisture;
- the minimum distance from sockets and switches to the bathroom, shower and washbasin should be 60 cm;
- For extension cords, it is better to install the outlet in an adjacent room.
If the toilet is not combined with a bathroom, the wiring in it is limited only to the lighting branch for the lampshade. Therefore, the wiring can be combined with the bathroom.
Kitchen
When laying wiring in the kitchen, it is recommended to use two branches. One of them can come from the bathroom, and the other should be separate. For electrical wiring, use a wire with a cross-section of 4 mm. sq. In this case, the wire must be in a special protective sheath. During the preparation process, the following connection points should be noted on the drawing:
- for lighting fixtures (chandelier, additional sconces, spotlights);
- switches;
- triple sockets for turning on the stove, oven, refrigerator, multicooker and other kitchen equipment.
For lighting working area It is not recommended to take out a separate branch. Not only does this not comply with safety regulations, but it also makes no sense from an economic point of view. One point can be designated to turn on a toaster, blender, multicooker, coffee maker and other equipment that turns on for a short time. For the refrigerator, you should select a point that is located on the opposite wall from the points for other appliances. In addition, all sockets must be at least 60 cm away from the sink.
Corridor
To wire the corridor, two branches are required - for lighting and sockets. If the corridor is long, you will need to install several lighting points. In addition, it is in the corridor that switches for the bathroom, kitchen and living rooms. In some cases, it is advisable to install sconces near front door. Lighting fixtures, switches and additional sockets for the corridor should be thought out before the electrical wiring begins.
Children's room
There are special requirements for the quality of replacing old electrical wiring in a nursery. If the child is small, sockets and switches should be installed at a level not lower than 180 cm from the floor. It is also best to use special devices with a protective disk that will protect small children from electric shock.
It is recommended to use separate branches for lighting fixtures, sockets and switches. A separate line can be used to switch on household appliances, for example, a heater, TV or computer.
Living rooms
For the bedroom and living room, you should also use three branches of wiring: for sockets, lighting and household appliances. In the bedroom, an additional branch of electrical wiring may have power adjacent to the children's room.
To replace electrical wiring in three-room apartment You will need to use approximately 15 branches. It is not recommended to use a separate branch to install the air conditioner. It must be plugged into an outlet installed near it. This is a safety requirement.
Advantages of replacing electrical wiring during major home renovations
Major renovation of a house or apartment is a troublesome and expensive undertaking. Therefore, many owners refuse to replace electrical wiring in order to speed up repairs and save money. However, major home repairs are carried out quite rarely, so during this time the wiring most often becomes unusable and becomes unsafe.
- Replacement of electrical wiring can be carried out in accordance with modern safety requirements.
- You can install sockets, switches and lighting as convenient and functional as possible. The number of sockets and their location will eliminate the use of extension cords and tees.
- If problems arise with the wiring, you won’t have to ruin a fresh repair to fix it. And the new wiring will last at least until the next overhaul.
Replacing electrical wiring in the house - difficult task even for an experienced person. Therefore, it is important to follow all stages of the work, draw up detailed drawing and also consult an electrician. And if you have any doubts about own strength, it is better to use the services of professionals.
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