Please name the instruction you are analyzing. What is the audience and purpose of the set of instructions? How to change a tire. The audience of these instructions are motor vechicle drivers’ which include any licensened driver from the age of 16 to 109 years old. The purpose is to give guidance on the proper and safe procedure of changing a flat tire.
How does the design/organization of the document guide the reader? For example, does the set of instructions use proximity/groupings, alignment, repetition, and contrast to make it easy for the reader to understand and navigate the information? Please give detailed examples to illustrate your answers.
The document uses visual pictures of the equpment needed, the steps that must be followed, and the tools which must be used. The instructions are alinged in proximity with the most important information first and then the order in which the steps must be followed. The design is easy to read, as the steps are highlighted for easy navigation.
Is there enough/too much information in each step? Please give detailed examples to illustrate your answers. There is enough information for the average driver to understand the different steps and instructions that are detailed in bullets. The document uses highlighted steps to introduce the instructions and then bullets to group the short steps logically.
What kind of language is used in the text (imperatives/complete sentences)? What effects does that language create? The instructions uses imperative sentences to help the reader understand the steps easily, and functionally. The use of imperative sentences gives the reader the ability to follow instructions chronologically and without questions or problems.
If graphics are used, how effective are they? Please use the four document designing principles to evaluate the sample instruction.
Please give detailed examples to illustrate your answers. The graphics are small, simple, plain, but also are useful in corresponding with the instructions given. The tools picture is a nice example of a plain picture of a jack and lug wrench that gives the readers a basic idea of what kind of equipment one must look for in order o continue with changing a tire.
Summarize the basic structure for the instruction set. For example, does the instruction set include the following sections: a title, introduction, safety information, materials/ equipments needed, steps/ procedures/ and conclusion? The document follows the basic structure for a instruction set. The document contains all of the following sections above.
What are the weaknesses of this instruction set? Please use detailed examples to explain. The content of the instructions is a bit short, as some may leave to asking further questions, for instance:
Step 7: Lower the vehicle
Lower the car with the jack until the car is again resting on all four tires
Tighten the lugnuts, starting with one, then moving to the one opposite it, and so on.
..
can seem to short of a step and can leave a reader’s of the instructions with questions as whether there are more precautions necessary when following this step.
What would you like to recommend the writer of the instruction to improve the instruction? I recommend that the writer, use a bit more detailed information over some of the steps that are required in order to change a tire. The short steps can leave more questions than answers.
Knowing how to change a tire is a necessary skill for all drivers. If you rely on a cell phone to save you in a roadside emergency, there’s always that chance you will forget to charge it, be out of range, or leave it at home. Flat tires can happen anywhere, and a cell phone is no substitute for knowing how to change a flat tire.
Thankfully, changing a tire isn’t all that hard! Just adhere to the following guidelines to be prepared in case you have a flat.
These items should have come with your vehicle:
Jack
Lug wrench
Fully inflated spare tire
Vehicle owner’s manual
If you have misplaced any of these items, or if your car did not come with these items, you should purchase new ones right away. And be sure you’re regularly inflating the spare tire to your vehicle manufacturer’s recommended PSI. You should check the spare’s air pressure every time you check your other tires. Remember to check pressure every month and before long trips or carrying extra load.
Here are some items that don’t come with your vehicle but that you should stow in your trunk or glove box in case you have to change a flat tire:
Flashlight with working batteries
Rain poncho
Small cut of 2"x6” wood to secure the jack
Gloves
Wheel wedges
As soon as you realize you have a flat tire, do not abruptly brake or turn.
Slowly reduce speed and scan your surroundings for a level, straight stretch of road with a wide shoulder. An empty parking lot would be an ideal place. Level ground is good because it will prevent your vehicle from rolling. Also, straight stretches of road are better than curves because oncoming traffic is more likely to see you.
Never attempt to change your tire on a narrow shoulder near oncoming traffic. Keep moving (slowly) until you find a safer spot. While driving on a flat risks ruining your rim, replacing a rim is better than being hit by an inattentive driver.
Make sure to consult your owner’s manual and review their specific steps on how to change a flat tire for your vehicle
Your hazard lights or “flashers” will help other drivers see you on the side of the road. To avoid an accident, turn them on as soon as you realize you need to pull over.
Once stopped, always use the parking brake when preparing to replace a flat tire.
This will minimize the possibility of your vehicle rolling.
Wheel wedges go in front of or behind the tires to further ensure the vehicle doesn’t roll while you fix the flat tire. If you’re changing a rear tire, place these in front of the front tires. If your flat tire is at the front, put the wheel wedges behind the rear tires.
Bricks or large stones will work just as well as “real” wheel wedges. Just be sure they’re large enough to stop the car from rolling.
If your vehicle has a hubcap covering the lug nuts, it’s easier to remove the hubcap before lifting the vehicle with the jack. If your lug nuts are exposed, you can skip ahead to Step 6.
Use the flat end of your lug wrench to remove the hubcap. This will work for most vehicles, but some hubcaps need a different tool to come off. Consult your owner’s manual for proper hubcap or wheel cover removal procedures.
Using the lug wrench, turn the lug nuts counterclockwise until you break their resistance.
You may have to use force, and that’s ok. Use your foot or all of your body weight if necessary.
Loosen the lug nuts about ¼ to ½ of a turn, but don’t remove them completely yet. Save that for when it’s time to remove your tire/wheel from the vehicle.
The right place for the jack is usually beneath the vehicle frame alongside the tire that’s flat. Many vehicle frames have molded plastic on the bottom with a cleared area of exposed metal specifically for the jack. To safely lift and avoid damage to the vehicle, follow the instructions for jack placement in your vehicle owner’s manual.
To prevent the jack from settling under the weight of your vehicle and coming off balance, place a small cut of 2x6” wood beneath it before attempting to raise your vehicle. This tactic is especially helpful on asphalt.
With the jack properly positioned, raise the vehicle until the flat tire is about six inches above the ground.
Never put any part of your body under the vehicle during or after raising the vehicle with the jack.
Now it’s time to remove the lug nuts all the way. Since you've already loosened them, you should be able to unscrew them mostly by hand.
Gripping the tire by the treads, pull it gently toward you until it’s completely free from the hub behind it. Set it on its side so that it doesn’t roll away.
Now place the spare on the hub by lining up the rim with the lug bolts. Push gently until the lug bolts show through the rim.
Put the lug nuts back on the lug bolts and tighten them all the way by hand. Once they are all on, check each one again, tightening as much as possible. You will tighten them with the wrench after lowering the vehicle to the ground.
Use the jack to lower the vehicle so that the spare tire is resting on the ground but the full weight of the vehicle isn’t fully on the tire.
At this point, you should tighten the lug nuts with the wrench, turning clockwise, as much as you can. Push down on the lug wrench with the full weight of your body.
Bring the vehicle all the way to the ground and remove the jack. Give the lug nuts another pull with the wrench to ensure they’re as tight as possible.
If the hubcap you took from the flat tire will fit your spare, put it in place the same way you removed it initially. If it doesn’t fit, stow it away with the tire when you stow your equipment.
You have before you a jack, a lug wrench, wheel wedges, your flat tire, and possibly a hubcap. Don’t forget to put all of them in your vehicle before driving away.
You should check the tire pressure of the spare tire to make sure that it is safe to drive on. “T-Type” temporary spares, also called “mini-spares,” require 60 psi (420 kPa).
If the tire needs pressure, drive (slowly) to a service station immediately.
Temporary spare tires aren’t made to drive long distances or at high speeds, so drive cautiously until you’re able to visit a tire technician. A professional should be able to determine whether your tire needs a repair or if it’s time to replace it.
Aside from taking your tire to a professional, the above procedure shouldn’t take more than 15 to 30 minutes to change a tire. Just be sure you don’t leave out any steps.
It’s beneficial practice changing a tire in your garage or driveway to ensure you’re ready to handle this situation if it ever happens to you.
Knowing how to fix a flat tire is great, but regular tire maintenance is even more important. In addition to reviewing this guide regularly, remember to do the following:
Keep your tires properly inflated
Rotate your tires according to the manufacturer’s guidelines
Monitor for tread wear
All of these precautions will extend the life of your tires and reduce the likelihood of a flat.
While there’s no way to prevent flat tires completely, proper care can improve performance and ensure your tires last as long as possible.
There’s never a good time for a flat. That’s why Bridgestone DriveGuard tires are masterfully engineered to keep you moving for up to 50 miles at speeds up to 50 MPH without disruption.
There’s never a good time for a flat. That’s why Bridgestone DriveGuard tires are masterfully engineered to keep you moving for up to 50 miles at speeds up to 50 MPH without disruption.
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Accounting for the cost of seasonal tire replacement on an organization's car used in the production and (or) sale of goods (products, works, services), including for management purposes.
1. Why you need to change tires
Summer and winter tires differ in rubber composition (and therefore in its density and hardness), tread pattern, etc. Operating the vehicle with tires that are not suitable for weather conditions may result in poor vehicle handling and increased wear on the tires themselves. nine0005
In addition, from December 1 to March 1, it is allowed to participate in road traffic, provided that winter tires are installed on all wheels (marked with a sign in the form of a mountain peak with three peaks and with a snowflake inside it or signs “M + S”, “M & S ”, “M.S”, “M S” or “All seasons”) the following vehicles:
- vehicles with a technically permissible total weight of up to 3.5 tons inclusive;
- cars and utility vehicles with a technically permissible total weight of more than 3.5 tons; nine0005
- buses with a technically permissible total weight of up to 5 tons (clause 207-1 of the Rules of the Road; part 2 of clause 25 of Appendix 4 to the Rules of the Road).
Thus, seasonal tire replacement is directly related to the process of car operation.
2. Accounting for tire replacement by a third party (service station, tire fitting, etc.)
subaccount credit 10-5 to the subaccount debit to account 10, which, in accordance with the working chart of accounts, reflects spare parts transferred to third parties for the implementation of work (rendering of services). For these purposes, you can use, for example, sub-account 10-7, sub-account of the second order or an analytical account for sub-account 10-5 (clause 3, part 7 and 10 clause 16 of Instruction No. 50). nine0005 Note Accounting cost installation of tires by a third-party organization is attributed to the costs of current activities (debit of accounts 25, 26, 44, 90-10, etc. (depending on the scope of the organization, the area of \u200b\u200buse of the car, the procedure for organizing accounting)) in correspondence with account 60 ( paragraphs 2 and 6, part 1, clause 2, clause 8 of Instruction No. 102; clauses 27, 28, 35 and 47 of Instruction No. 50). "Input" VAT is reflected in the entry: Dt 18 - Kt 60 (paragraph 4, clause 2 of Instruction No. 41). Entries are made on the basis of the primary accounting document confirming the completion of tire installation work (certificate of work performed, work order, etc.) (paragraph 13, article 1 of Law N 57-Z). nine0005 "Input" VAT, reflected in the accounting (and the purchase book - if it is kept according to the accounting policy), is deductible. The deduction is made on the basis of the ESCHF issued by the service station (tire fitting) and signed by the organization's EDS. The cost of installed tires, as well as the cost of replacing them, is included in the costs of current activities (paragraphs 2 and 6, part 1, paragraph 2, paragraph 8 of Instruction No. 102). nine0005 When calculating income tax, the cost of replacing tires and the cost of tires installed on a car are taken into account as part of production and sales costs (part 2, clause 1, article 169, clause 1, article 170 of the Tax Code). 3. Accounting for the replacement of tires on their own The transfer of tires from the warehouse of the organization to the warehouse of the organization's subdivision performing tire replacement is their internal movement and is reflected in sub-accounts of the second (third, etc.) order or analytical accounts sub-accounts 10-5 (paragraph 2, part 1, paragraph 3, paragraph 47 of Instruction No. If replacement of tires is carried out by an auxiliary subdivision of the organization, the cost of tires installed on the car is classified as direct costs of this subdivision and is debited to account 23. Other direct costs are also included in the debit of this account: wages of employees who made the replacement, and deductions from her, used materials, etc. (parts 2 - 5, clause 9 of Instruction No. 102, clause 26 of Instruction No. 50). If no auxiliary subdivision, including tire replacement, is allocated, the indicated costs are charged to the cost accounts for current activities (debit of accounts 25, 26, 44, 90-10, etc. (depending on the scope of the organization, the area of \u200b\u200buse of the car, the procedure for organizing accounting)) (paragraphs 2 and 6, part 1, paragraph 2, paragraph 8 of Instruction N 102; paragraphs 27, 28 and 35 Instructions No. 50). When calculating income tax, the cost of tires installed on a car and other replacement costs are taken into account as part of production and sales costs (part 2, clause 1, article 169, clause 1, article 170 of the Tax Code). A set of tires installed on a car upon purchase is included in the car as an inventory item of fixed assets (OS) and forms its initial cost (clause 5.6 PBU 6/01) . A similar conclusion follows from the provisions of the Instructions to the Chart of Accounts: car tires (tire, tube and rim tape) , which are on wheels and in stock with the vehicle, included in its initial cost, are accounted for in fixed assets (Order of the Ministry of Finance RF dated October 31, 2000 N 94n - hereinafter - Instructions to the Chart of Accounts) . The purchase of tires to replace worn ones or a set of winter tires after the start of operation of the car does not change its cost as an OS. Tire replacement does not lead to a change in functionality. Therefore, tire replacement refers to repairs, the costs of which are current expenses and are recognized in the period of their implementation (clause 14, clause 26, clause 27 PBU 6/01) . A set of new tires purchased by an organization for installation on a car is accepted for accounting as part of inventory at the actual cost at the purchase price without VAT , subclause "a" clause 12 of FSB 5/2019 "Reserves") . At the same time, according to Instructions to the Chart of Accounts , subaccount 10-5 “Spare parts” is provided for accounting for the availability and movement of purchased car tires in stock and in circulation. nine0005 The specific method of accounting for seasonal tires reflected in stocks when they are installed on a car (transferred into operation) is not defined in the accounting regulations. The organization can write off the cost of winter (summer) tires at a time to the appropriate cost account when installing on a car. Upon transfer to operation and installation on a car, the cost of a set of tires on the basis of a transfer and acceptance certificate and, upon request, an invoice is written off during the installation period to account 20 "Main production" (26 "General business expenses", 44 "Sales expenses") . Seasonal replacement of tires written off as expenses is reflected in the card for accounting for the operation of automobile tires. Alternatively, control over the movement of a winter (summer) set of car tires can be arranged on an off-balance account. When a set of car tires was written off as expenses during the acquisition period, its cost was already included in the expenses for ordinary activities (clause 5, clause 16, clause 18 RAS 10/99) . At the time of sale, the cost of a set of tires is not included in the costs. nine0005 However, in the situation under consideration, the cost of the winter (summer) set of tires sold with the car was not written off as expenses, but continues to be accounted for on account 10. As follows from the description of the situation, the Company usually writes off the previous set of tires was made when taking into account a new set. In the case under consideration, the basis for writing off the cost of tires will be disposal in connection with the sale (Debit 91-2 Credit 10).
The standard chart of accounts provides that car tires in stock and turnover (except those included in the initial cost of the car) are accounted for on subaccount 10-5. But in the working chart of accounts, the content of sub-accounts can be specified. To account for tires, you can enter, for example, an additional sub-account or open a second-order sub-account to sub-account 10-5 (clause 3, part 7 and 8 clause 16 of Instruction N 50).
The acceptance of VAT for deduction is reflected in the entry: D-t 68 - Kt 18 (clause 4, sub-clause 5.1, clause 6 of article 132 of the Tax Code; clause 4 of Instruction No. 41). 
133; part 7, paragraph 16 of Instruction No. 50). nine0005 
Registration of sale of tires | "Pravovest Audit"
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