As always, we will try to answer the question “How to Account for a Printer in Accounting 2020”. You can also consult with lawyers for free online directly on the website without leaving your home.
In any case, it is important to take into account that fixed assets worth more than 40,000 rubles cannot be reflected in accounting as materials, even if this is provided for in the Accounting Policy. Therefore, fixed assets from 40,000 to 100,000 cannot be accounted for by the organization in account 10 “Materials”. At the same time, when we say “from 40,000,” we mean more than 40,000, since an object with an initial cost of exactly 40,000 rubles can still be taken into account as inventories.
Recognition of fixed assets as depreciable in accounting and tax accounting depends, among other things, on their cost. We will tell you about the features of accounting for fixed assets up to 100,000 rubles in 2021 for accounting and profit tax purposes in our consultation.
Fixed assets up to 100,000: tax accounting
In accordance with clause 5 of PBU 6/01, a cost criterion is established in accounting, which allows assets that meet the criteria of fixed assets (clause 4 of PBU 6/01) to be taken into account not as fixed assets, but as inventories. However, this cost limit is not 100,000 rubles, but 40,000 rubles. At the same time, this criterion may be lowered in the Accounting Policy for accounting purposes. And if desired, all objects that meet the conditions for recognizing them as fixed assets can be accounted for in account 01 “Fixed Assets”, regardless of their cost (Order of the Ministry of Finance dated October 31, 2000 No. 94n).
Presentation office equipment includes technical means, including a multimedia projector and projection apparatus, without the existence of which it is very difficult to present any report or advertising presentation.
When purchasing a new office printing device, the question of how to place it on the balance sheet of the enterprise certainly arises. Confusion often arises regarding MFPs, since these devices simultaneously include a printing device, a fax machine, and a scanner.
Free maintenance
Laser printers and MFPs are classified as office equipment; their service life is 3-5 years. Timely write-off of depreciation cost allows the company to timely generate funds for the purchase of new equipment. The nature of the decrease in the value of fixed assets is described using the rules by which depreciation is carried out, where OKOF is the normative source.
An example of writing off as expenses fixed assets acquired during the period of application of the simplified tax system
It is possible to issue an inventory card for a group of objects ( download form No. OS-6a ). Or create an inventory book using form No. OS-6b download (intended for small businesses). The inventory card (book) is filled out in one copy based on the data from the acceptance certificate and accompanying documents (for example, technical passports). Subsequently, information about all changes affecting the accounting of fixed assets (revaluation, modernization, internal movement, disposal) is entered into the card (book). The basis for this is the relevant documents. For example, download the act of acceptance and delivery of modernized fixed assets in form No. OS-3 , download the invoice for internal movement in form No. OS-2 .
What documents should I use to document the receipt of fixed assets?
Included in the initial cost of the object is the state duty for state registration of ownership of the object (if such expenses are incurred in the process of forming the initial cost of the object)
Due to the fact that the period of useful use for a computer component has been determined, it must be taken into account in the list of inventories, since the estimated parameter for classifying objects as OS is about 40 thousand rubles.
Next, depreciation, which is usual for every accountant, is calculated. 4, 5, 17 PBU 6/01; clause 1 art. 256, paragraph 1, art. 257, paragraph 1, art. 258 Tax Code of the Russian Federation; clause 1 of Government Decree No. 1 of 01.01.2002 (hereinafter referred to as the Decree); Classification, approved.
Plotters, external storage devices and other exotics
It is necessary to determine what still belongs to fixed assets. The defining regulatory document is the accounting regulation “Accounting for fixed assets” PBU 6/01, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n. Fixed assets are buildings and structures, machinery and equipment, instruments and devices, computer equipment, vehicles, tools, equipment, working, productive and breeding livestock, perennial plantings and other relevant objects. A fixed asset is an asset that simultaneously meets all four criteria:
The components of a computer are a monitor, system unit, keyboard, mouse, etc. According to regulatory agencies, it is impossible to take into account a computer in parts. This is explained by the fact that the components of a computer cannot perform their functions separately. Therefore, these items must be taken into account as part of a single fixed asset item. This point of view is reflected in the letter of the Ministry of Finance of Russia dated September 4, 2007 No. 03-03-06/1/639.
How to account for car repairs?
In accounting, reflect the costs of car repairs in the reporting period to which they relate. They are included in expenses for ordinary activities (clause 27 of PBU 6/01, subclauses 5, 7 of PBU 10/99).
Therefore, write off spare parts at the time of their release from the warehouse (when drawing up documents for the release of spare parts) (clause 93 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).
As a result of the repair, the battery was replaced. To replace it, a new battery was purchased at a cost of 3,540 rubles. (including VAT – 540 rubles).
It was decided to use the used battery as a spare. The battery replacement is documented in form No. OS-3.
Information about the repairs carried out is reflected in the inventory card for recording the fixed asset in form No. OS-6.
Which expense item includes car repair?
- under subarticle 225 of KOSGU “Work, services for property maintenance”, expenses (and their payment) associated with the provision of services (carrying out work) for the repair of vehicles are reflected. This also includes services (work) for vehicle diagnostics, which are carried out to understand whether it needs repairs and, if so, to what extent;
- Article 340 of KOSGU “Increase in the cost of inventories” reflects the payment for spare parts for the vehicle that are purchased for the purpose of its repair (both by the institution itself and by a third-party organization);
- under subarticle 272 of KOSGU “Consumption of inventories” - disposal from the balance sheet of the institution of spare parts intended for installation on the vehicle during repairs by both the institution itself and a third-party organization.
The fact of replacement of spare parts can be confirmed by a certificate of acceptance of work performed, a Certificate of acceptance of repaired, reconstructed, modernized fixed assets (f. 0306002) and other similar documents. In addition, a note about the replacement of spare parts on a specific vehicle can be placed in an additional column (line) in the primary documents listed above, confirming their removal from the balance sheet. This right of institutions is enshrined in clause 7 of Instruction No. 157n, in section 1 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n.
To what account should I charge car insurance when leasing?
For lessees, such payments will be expenses for the acquisition of depreciable property, subject to recognition as expenses by calculating depreciation after acquiring ownership of the leased property.
However, despite this position of the financial department, arbitration judges, when considering issues of the legality of accounting for the redemption price along with lease payments as part of other expenses (clause 10, clause 1, art.
264 of the Tax Code of the Russian Federation) in most cases make decisions in favor of taxpayers.
LLC NTVP "Kedr - Consultant" » Services » Consultations of auditors » Purchase of a car on lease. Accounting and tax accounting. Question: Our organization purchased a car on lease. The car must be accounted for in accordance with the agreement on the balance sheet of the lessee (i.e.
How to account for printer repair?
In which account should these assets be accounted for in accounting: on account 03 “Income-generating investments in material assets” or on account 10 “Materials”? Its value should be charged to expenses at a time, as it is leased (clause
93 Methodological If the organization, in accordance with its accounting policies, reflected a printer worth less than 20,000 rubles. on account 10 as part of the inventory and wrote off its cost in full at the time of transfer to operation. We purchased a thermal transfer printer at a cost of 2,105,000 rubles.
Is this a fixed asset? For items up to 2 BV, the cost of office equipment classified as ASSO is written off as a lump sum expense. Computer parts accounted for in account 10 “Materials” are written off in In order for an item to be classified as OS, the following requirements must be met. It can be carried out within a separate off-balance sheet account.
The company purchased an MFP consisting of a printer, scanner and copier. If the acquired assets are used for production purposes, then their cost relates to expenses for ordinary activities (clauses 5, 7 of PBU 10/99 “Organizational Expenses”) and is taken into account in cost accounts (20, 23, 25, 26, 44).
We are talking primarily about furniture, printers, photocopiers, and computers. Such objects are reflected in accounting on account 10 “Materials” as part of inventories. And in tax accounting under the simplified tax system they are included in material expenses 05/16/2019 To which account should general business expenses and distribution costs be written off 401 10 or 401 20? 26.12.
2019 What types of work are included in the major renovation of a building? 02/27/2019 To what code according to the new OKOF should household appliances be classified if the classifier includes printing devices, servers, network equipment, etc.
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) attributed to the third or other processor units, repair of a monitor or printer, replacement of a keyboard or mouse. Repairs are repaid from the amounts of the created reserve with subsequent adjustment of computers, printing devices for them, servers, network equipment, etc.
) classified as boards, RAM or other processor components, repair of a monitor or printer; repairs are repaid from the amounts of the created reserve with subsequent adjustment of the reserve; printing devices for them, servers, network equipment, etc.) classified as third or other processor components, repair of a monitor or printer, replacing the keyboard or mouse.
for repairs are repaid from the amounts of the created reserve with the subsequent adjustment to include a printer, scanner and copier) costing 40,000 rubles.
at the expense of funds. Such expenses, in accordance with Instructions No. 65n, should be attributed to subarticle 225 “Work, services. In accordance with Instructions No. 65n, expenses for maintenance and repairs. Learn more about accounting for materials in the article “Account 10 in accounting (nuances).”
Thus, a flash drive can also be classified as a fixed asset as a computing device. The printer can be accounted for as a separate accounting object or as part of a computer network. What can be done in practice: the cost of replacing a cartridge, carried out on your own or by a specialized organization, is attributed to the maintenance (repair) of equipment and included in expenses depending on the direction of its use. Tell me how to do it correctly in program 1 C 8.2 (Accounting for a CORP enterprise, edition 2.0 (2.0.47.7)). We bought a printer (RUB 13,004)
Accounting for repairs of fixed assets
The first method assumes that the organization has a repair and construction group, the costs of which are collected on account 23 in correspondence with the credit of accounts 10, 70, 69, etc. Subsequently, these costs are written off as production costs or sales expenses or are pre-grouped on account 25 “General production expenses":
An increase (decrease) in the initial cost of fixed assets is charged to the organization’s additional capital. At the same time, the organization’s expenses reflected in the account. 08 “Investments in non-current assets”, upon completion of completion, additional equipment, reconstruction of a fixed asset facility or upon completion of work of a capital nature, are written off to the debit of the account. 01 "Fixed assets".
When replacing an old engine in a car with a new one, for tax accounting purposes, a repair or modernization is taking place
Question: When replacing an old engine in a car with a new one, for tax purposes, what is being repaired or upgraded? And does the greater power in the new engine affect how costs are accounted for? How to reflect repairs and modernization in accounting?
But even if, during the overhaul, worn-out parts were replaced with more advanced ones, this does not indicate the presence of signs of technical re-equipment of fixed assets (modernization, reconstruction), the costs of which should increase the initial cost of the object.
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Repair of fixed assets
The organization's property can be partially restored through current (medium) repairs or completely through major repairs and reconstruction/modernization.
Current repairs involve the replacement of functional parts of a fixed asset: parts, spare parts, mechanisms, etc.
During a major overhaul, the technical indicators of the object in question change, which improves the production properties of the OS.
To carry out repairs of a fixed asset, it is necessary to formulate a repair plan and calculate an estimate (costs by type of repair work). Completion of repair of a fixed asset - acceptance of a modernized or restored object for registration on the basis of an acceptance certificate for fixed assets.
Repair of fixed assets: how to reflect in accounting
Fixed assets wear out over time; they can be restored through repair, modernization or reconstruction.
The main task of the accountant, and often not an easy one, is to correctly reflect the restoration of the operating system in accounting, having previously found out which method it refers to.
To do this, you need to clearly know what
repair of fixed assets and how it differs from modernization and reconstruction.
If you do not reasonably reflect the restoration of fixed assets as a repair, then the tax base for property tax will be underestimated (reconstruction and modernization increase the cost of fixed assets, and therefore property tax) and for income tax (costs will be written off immediately, and not through depreciation).
Budget accounting
The main document for attributing to expenses the cost of spare parts used during repairs is the “Act on the write-off of inventories” (f. 0504230). This document should indicate which vehicle was repaired and what spare parts were used. The cost of written-off spare parts is debited to account 1 401 01 272 “Consumption of inventories”.
When purchasing spare parts from an institution, some other costs may also arise, for example: the cost of transportation services if the spare parts are delivered by the supplier at the expense of the buyer. Or a rare part was needed for repairs. To find it, you need the services of an organization that, for a fee, will provide information on where you can purchase this spare part.
An accountant may wonder whether such costs should be taken into account when determining the actual cost of spare parts. The answer to this question is given in paragraph 49 of Instruction No. 25n.
It states, in particular, that the actual cost of inventories acquired for a fee includes, among other things, amounts paid to organizations for information and consulting services, as well as for the delivery of inventories to the place of their use.
It should also be noted that if separate contracts are concluded for the provision of these services, the actual cost of inventories is formed on the basis of costs incurred using account 0 106 04 340 “Increase in the cost of manufacturing materials, finished products (works, services)” (p. 73 Instructions No. 25n).
Car at an enterprise: accounting for repair costs
current repairs – repairs that are performed to ensure or restore the operability of a product and consist of replacing and (or) restoring individual parts (can be performed on request or based on diagnostic results using aggregate, impersonal and other methods);
For those enterprises that do not adjust their financial results, the cost of repairs is reflected as an expense according to accounting rules, even without any connection with business activities.
Thus, the financial result obtained in accounting is not adjusted for tax purposes for the cost of current and major repairs, with the exception of the limitation provided for in paragraphs. 138.3.2 of the Tax Code, and the general limit (clause 140.5.4 of the Tax Code) on expenses for goods, incl.
non-current assets, as well as works and services purchased from non-profit institutions (organizations) and non-residents registered in the states specified in paragraphs. 39.2.1.2 NKU. 09 Sep 2021 yslygiur 539
Source: https://urist-yslugi.ru/bez-rubriki/remont-avtomobilya-na-kakoj-schet-otnesti
Accounting
The initial cost of fixed assets acquired for a fee consists of the organization’s costs for their acquisition, construction and production, bringing them into a condition suitable for use. Expenses for the acquisition of computer programs, without which computer technology cannot perform its functions, should be considered as expenses for bringing an object of fixed assets into a state suitable for use. Therefore, include the programs necessary for the computer to operate in its initial cost.
BASIC: income tax
The initial cost of a computer includes pre-installed software, which is necessary for the full operation of this property (paragraph 2, paragraph 1, article 257 of the Tax Code of the Russian Federation). An organization should not list such software separately.
Since 2021, officials have abolished the rule that the tax classification of fixed assets can be used for accounting (Regulation of the Government of the Russian Federation dated July 7, 2016 No. 640). In accounting, the company independently determines how much it plans to use the facility (clause 20 of PBU 6/01). You can focus on tax classification. OKOF code for a laser printer (from January 1, 2020) is 320.26.2, the category “Computers and peripheral equipment” includes personal computers, various peripheral devices, including printers.
Meaning of the OKOF code for the printer
An item of fixed assets acquired by a company is reflected in tax accounting with the definition of a specific depreciation group. The period during which the cost of fixed assets will be taken into account in income tax expenses depends on it.
Okof code for printer in 2021
Fixed Asset Classifier 2021 Fixed Asset Classifier 2021 allows you to determine the useful life of an asset. If the object is not in the classifier, use the manufacturer's recommendations or technical specifications. A server is convenient not only because all computers work on a single network, but also because the information available on the server is usually available 24/7. Both plotters and drives for serious tasks cost more than 40,000 rubles.
It is impossible to imagine it without modern technology, which allows us to easily solve all kinds of problems. Progress leads to the fact that new types of technology appear much faster than rule-makers responsible for accounting and taxes have time to react to it. Which might give an accountant pause.
In tax accounting, a rack is not depreciable property, since its cost does not exceed 100,000 rubles. Therefore, the accountant wrote off the cost of the rack as material expenses on January 14 as a lump sum.
Accounting for expenses on office equipment, in particular, cartridges and their refills
Info
LOAN 012 - reflects the disposal of an object from the balance sheet (due to wear and tear, sale, etc.). This posting will mean that the property is no longer used in your business. And confirmation of this will be the write-off act. The form of such an act is approved by Resolution No. 71a.
Important
However, it is too cumbersome and inconvenient for writing off low-value property. Therefore, it is better to develop your own sample act and approve it in the accounting policy for accounting purposes. An example of such a document is presented below. Please note: Property should be assigned to an off-balance sheet account and written off from this account using single entries, without double entries.
The described procedure for accounting for “low value” on the balance sheet will allow you to establish control over objects from the moment they begin to be used until the time when they are written off due to wear and tear or disposal. Method two: get a “low value” accounting card.
