What type of equipment is TV?

TV belongs to the equipment

It is necessary to proceed from the fact that if an organization acquires and uses property, then it cannot be unrelated to the activities of the organization. In our opinion, the activities of an organization in this case mean all economic activities, and not just those aimed at generating income, as provided for in PBU 9/99. Note that in connection with changes made to PBU 6/01, in 2006 assets worth 20,000 rubles. and less, if they are used in the production of products, performance of work, provision of services, for management needs, and are also provided for temporary use for a period of more than 12 months, they can be considered inventories.
However, this must be provided for in the accounting policies of the organization. Standard set of equipment and devices Industrial equipment: whether this or that object belongs to it is a very common question for accountants. Let's use specific examples to understand what exactly these material assets are and how to most easily identify them when accounting. The legislator has not clearly stated what characteristics objects must have in order to clearly classify them as inventory.

Depreciation Group of Fixed Assets 2021 TV

The useful life of a fixed asset object for depreciation is determined by the organization when accepting the object for accounting. For the calculation, the linear method of calculating depreciation was chosen. Without specifying the service life, the default for such products is 10 years. For this purpose, the manufacturer ensures repair and maintenance of the product, as well as production and supply to trade and repair organizations in the volume and range of spare parts necessary for repair and maintenance during the production period of the product and after its discontinuation during the service life of the product, and in the absence of such a period, within ten years from the date of transfer of the goods to the consumer.

Which OS group does the TV belong to?

High competition among manufacturers forces them to look for ways to reduce prices, one of which is cheaper production technologies. Prices for household appliances in stores usually decrease annually along with quality and reliability. A positive aspect in this process is that sophisticated household appliances are becoming increasingly accessible to a wide range of consumers. But the question of how long a TV can last could not be answered unambiguously, neither in the last century nor now.

Fixed assets, depending on their useful life, are distributed into depreciation groups. The useful life is established independently, taking into account the Classification approved by the Decree of the Government of the Russian Federation from In order to establish which depreciation group the company's property belongs to, you need to look at the Decree of the Government of the Russian Federation from

Dt sch. The boat should be taken into account in the same way. This option is quite acceptable to the tax authorities. After all, if a TV set and a boat are considered fixed assets, then a basis arises for calculating property taxes. In this case, the amount of depreciation must be included in other expenses. The useful life of a fixed asset object for depreciation is determined by the organization when accepting the object for accounting. The deadline can be set by the head of the organization.

TV shock absorption group

A television, including a plasma one, belongs to the Third Depreciation Group, property with a useful life of over 3 years up to 5 years inclusive. The useful life of a TV, including a plasma TV, is set in the range from 3 years and 1 month to 5 years. The Third depreciation group of fixed assets includes Classification of fixed assets included in depreciation groups:. Code OKOF

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Standard set of equipment and devices Industrial equipment: whether this or that object belongs to it is a very common question for accountants. Let's use specific examples to understand what exactly these material assets are and how to most easily identify them when accounting. The legislator has not clearly stated what characteristics objects must have in order to clearly classify them as inventory.

Classification of household appliances and electronics

Household devices and other electronics are present in every home or apartment today. We are surrounded by technical innovations and inventions, which are quite difficult to do without in the modern world. This includes home and kitchen appliances - vacuum cleaners, refrigerators and TVs, multicookers and coffee makers, microwave ovens, and other electronics - electric shavers, trimmers and mobile phones, tablet devices and so on.

Among this multitude of products, certain groups are distinguished - categories of equipment that have a specific purpose and use. Classes such as household appliances and electronics are just two fundamental groups, which in turn are divided into many more subcategories. At the same time, we should not forget about such criteria as the manufacturer. Today, orders can be made both in stores or hypermarkets, and in online stores. For example, https://panasoniconline.com.ua/ - household appliances and electronics from Panasonic is the best example of this type of service.

Varieties

The first group of tools includes devices whose purpose is to copy and quickly reproduce documents. In more detail, it includes all those devices that use technologies of this type, such as thermography, xerography, photographic copying, etc. In addition, this also includes means of operational printing that use offset printing, screen printing, etc. . Thus, office equipment and consumables in this group include a copy machine, which is otherwise called simply a copier or copier, a printer, and an MFP, which consists of several devices at once. You can learn more about MFPs in this article.

The next group includes office equipment, the function of which is to compile and produce text-type documents. This usually includes personal computers, typewriters and even voice recording equipment.

Office equipment and consumables of the third group consist of organizational equipment intended for document processing:

• Numerators or stamping machines - designed for printing digital messages consisting of a small number of characters, for example, dates, indexes, etc.
• Addressing devices are machines that are used to type local text fragments, such as invoice headings, into documents.
• Booklet making technology is a device whose function is to automatically fold brochures and then fasten them using paper clips.
• Laminators are machines used to apply a protective layer to the surface of documents in order to protect them from oil, dust, moisture and careless storage.
• In addition, office equipment and consumables in this group consist of folding, sheet-laying, marking machines, staplers, devices used for eliminating unnecessary documents and some others.

The group of organizational equipment, the function of which is to search for documents, as well as their storage and transportation, includes all kinds of file cabinets, conveyors and other similar products and devices.

There is also the so-called administrative and management communications group. Office equipment and consumables related to it are represented by office PBXs, cellular communication systems, devices for organizing access to the Internet, video conferencing using a telephone, etc. It is certainly impossible to do without this group of office equipment these days, especially when it comes to connecting to the Internet.

In addition, there are also office equipment and consumables for the group, which includes various presentation tools. For example, this is a projection device that can be portable or stationary. With its help, you can project an image from a special LCD panel or transparent film onto the screen. Multi-projectors, which are essentially large-sized PC monitors with quite a lot of functionality, have also become quite widespread.

Requirements that must be observed when working with organizational equipment

• It should be noted that working with office equipment, be it a copy machine or even a regular stapler, must be extremely careful. Organizational equipment must be handled with care, while observing the rules of personal hygiene and remembering to keep the area in which you are working completely clean.
• It is also strictly necessary to monitor the cleanliness of all components of the personal computer, its mouse and keyboard, copier, printer and other organizational equipment. Particular attention should be paid to the monitor screen to prevent visual impairment - it should be wiped with a dry cloth or a napkin specially designed for this purpose.
• Equal importance should be given to the use of consumable office equipment, for example, ink for a printer. The fact is that the toner of a device using laser printing technology is very harmful not only to the environment, but also to human health. Therefore, when refilling your office equipment with such consumables, be sure to take care of personal protective equipment: gloves, masks and gowns.
• In addition, never touch the connectors associated with the connecting cables with your hands and do not touch the power wires. You should not reconnect external devices if they are in a faulty state from one PC to another.
• Also refrain from consuming food or drinks while at your work station. Do not operate printers or similar electronic devices with wet hands or wet clothing.

If a malfunction occurs in the operation of office equipment, be sure to turn it off and disconnect it from the power supply. After this, call a technician who will help you fix the problem.

Thus, these days, types of office equipment are represented by a fairly wide range of all kinds of devices, the role of some of which in the work of modern offices is increasing every year. Especially such as printer, personal computer, copier and multifunction device. The latest equipment is becoming especially popular, which benefits not only in cost, but also in compactness, because with its help you can replace 3-4 other devices at the same time.

Computer technology: what is it in a broad sense?

Computer technology has been known to mankind for a long time. The most primitive devices that appeared hundreds of years BC can be called, for example, the same Chinese abacus or the Roman abacus. Already in the second half of the current millennium, devices such as the Knepper scale, Schickard’s adding machine, slide rule, Pascal’s calculating machine, etc. appeared. Judge for yourself, today’s analogs in the form of calculators can also safely be attributed to one of the varieties of computer technology.

Nevertheless, the interpretation of this term acquired a more expanded meaning with the advent of the first computers. This happened in 1946, when the first computer was created in the USA, denoted by the abbreviation ENIAC (in the USSR, such a device was created in 1950 and was called MESM).

Today, the interpretation has expanded even further. Thus, at the present stage of technology development, it can be determined that computer technology is:

• computer systems and network management tools;
• automated control systems and data (information) processing;
• automated design, modeling and forecasting tools;
• software development systems, etc.

Naturally, the list can be continued further, but these are the components that are considered to be the main ones.

Computing Tools

Now let's see what computer technology is. The basis of any process is information or, as they say now, data. But the concept of information is considered quite subjective, since for one person some process may carry a semantic load, but for another it does not. Thus, to unify data, a binary code was developed that is perceived by any machine and is most widely used for data processing.

Among the tools themselves, one can highlight technical devices (processors, memory, input/output devices) and software, without which all this “hardware” turns out to be completely useless. It is worth noting here that a computing system has a number of characteristic features, for example, integrity, organization, connectivity and interactivity. There are also so-called computing systems, which are classified as multiprocessor systems that provide reliability and an increased level of performance unavailable to conventional single-processor systems. And only in the overall combination of hardware and software can we say that they are the main means of computing. Naturally, we can add here methods that provide a mathematical description of a particular process, but this may take quite a long time.

Computers

The office computer can rightfully be called the king of office equipment. The computer is a central part of every office and plays many roles in the modern business world.

A computer is an electronic device that manages information or data. It has the ability to input, process, store and retrieve information. You may know that you can use your computer for typing, typing documents, sending email, playing games, and browsing the web. You can also use it to edit documents, create presentations, spreadsheets, and even videos.

When we hear the word computer, we think of a personal computer, such as a desktop computer or laptop. However, computers come in different sizes and shapes, and they perform many different functions in our everyday lives - When you get cash from an ATM, scan purchases at a store, or use a calculator, you are using a computer. Nowadays, computer knowledge has become an essential necessity.

• Desktop or stationary computers.

Many people use desktop computers at work, school, and at home. Desktop computers are designed to sit on a desktop, and typically consist of several different parts, including the computer case, monitor, keyboard, mouse, audio speakers, and other peripherals .

• Portable computers.

The second type of computer you are familiar with is the portable computer, commonly referred to as a laptop. Laptops are self-powered mobile computers that are carried in a special bag and can be used almost anywhere.

• Tablet computers.

Tablet computers—or tablets —are handheld devices that are even more portable than laptops. Most tablets will fit into a handbag or even a jacket pocket. Instead of a keyboard and mouse, tablets use a touchscreen for input and navigation.

• Servers.

A server is a powerful computer that stores a huge amount of information and transmits it to other computers on the network. For example, whenever you use the Internet, you look at what is stored on the server. Many organizations also use local servers to store and share information within the company.

List of computer equipment

Here are some common custom computer hardware components that you will often find inside a modern computer. These parts are almost always found inside the computer case:

• Motherboard
• Central Processing Unit (CPU)
• Random access memory (RAM)
• Power supply
• Video card
• HDD
• Solid State Drive (SSD)
• Optical drive (such as BD/DVD/CD drive)
• Card reader (SD/SDHC, CF, etc.)

Here are a few common pieces of hardware that may be associated with a computer's external environment, although many tablets, laptops, and netbooks integrate some of these elements into their cases:

• monitor
• keyboard
• mouse
• Battery Backup (UPS)
• Flash drive
• Printer
• Speakers
• External hard drive
• Foam for tablet

Here are some less common individual computer hardware devices, either because these parts are now usually integrated into other devices or because they have been replaced by new technologies:

• Sound card
• Network Interface Card (NIC)
• Expansion board (Firewire, USB, etc.)
• HDD Controller Card
• Analog modem
• scanner
• projector
• Floppy drive
• Joystick
• Webcam
• Microphone
• Tape drive
• Zip Drive

The following equipment is referred to as networking equipment, and various pieces are often part of a home or corporate network:

• Digital modem (such as cable modem, DSL modem, etc.)
• router
• Network switch
• Access point
• repeater
• Bridge
• Print server
• Firewall

Networking equipment is not as clearly defined as some other types of computer equipment. For example, many home routers often act as a combination router, switch, and firewall.

In addition to all the elements listed above, there is also computer equipment called auxiliary equipment, of which a computer may have more than one or several of some types:

• Fan (GPU, Case, etc.)
• Radiator
• Data cable
• Power cable
• CMOS battery
• Daughter board

Some of the devices listed above are called peripheral devices. A peripheral device is a piece of hardware (whether internal or external) that is not actually involved in the computer's main function. Examples include monitor, video card, disk drive, and mouse.

MFP in office equipment - what is it and what does it mean?

MFP stands for multifunctional device. In fact, this can be called any device that has several functions at once. However, MFPs have taken root in office equipment, and if these letters appear somewhere, it immediately becomes clear that we are talking about a device that at least has a scanner, a printer and, as a result, a copy function. The main purpose of MFP devices is to support the scope of work from one workplace. That is, where previously three different devices were required for scanning, printing and copying, now you can use one. It is convenient, practical, and all units are compactly located in one housing. It is worth noting that MFP in English has several interpretations - MFP (multi-function printer/peripheral) or MFD (multi-function device). Such devices may also be designated as All-in-one.

This is what models for large offices look like

Any such device is usually based on three basic functions: printing, scanning and copying. Although it is customary to designate functionality as follows: printer, scanner, copier. In fact, there are physically two units: a printer and a scanner, which means that copying in an MFP is the result of their joint work. Less commonly, a multifunctional device can be equipped with various additional options - fax, telephony, data storage and others.

What is the device

After the appearance of the world's first MFU, created by the Japanese company Okidata, many people asked questions about what kind of unit it is, where it is used and what characteristics it has.

The purpose and functions of the MFP differ from the properties of other devices. There are different types of such devices, and they all have their pros and cons. First, let’s find out what an MFP is and what this abbreviation stands for.

An MFP is a multifunctional device for displaying and processing text information. The transcript already makes it clear that this miracle technology helps greatly simplify people’s lives, because it combines several devices at the same time.

The main purpose of the device is to ensure that all necessary tasks are performed from one workplace. It's very practical. The device makes it possible to make maximum use of the room for your own purposes, without furnishing it with bulky equipment.

Advantages and disadvantages of MFPs

The most important advantage is ease of use, as the decoding of the MFP abbreviation seems to hint at. Lots of functions in one place. Sending a document for printing is easy, scanning data for the database is as simple as shelling pears, and photocopying a passport takes just a minute. In those industries where document management is the main reason why employees are busy, MFPs can really be an excellent time-saving tool.

Compact inkjet version

This leads to another important advantage - compactness. Separately, all three types of devices take up a lot of space: printer, scanner and copier. An MFP takes up a little more space than a classic printer. The commensurability of cost can also be considered a plus. Separately, three different gadgets will cost more in total than one device that does everything.

The serious disadvantages of such devices include a complex mechanism and device. Repairing MFPs is much more difficult due to the large number of interconnected components and their placement in one housing. And if the toner in the cartridge runs out, it will stop not only printing, but also copying. Only scanning will be possible.

In general, the MFP significantly outperforms three different representatives of office equipment. But only in those areas where its specificity is relevant. What's the point of taking a compound device home if you print documents occasionally and copy them once a year?

What applies to household appliances

Household appliances are achievements of science; they use the most advanced developments. You can buy them in specialized stores or online, for example, on the website https://e-bazza.com/. The latter option is preferable, because this way you can purchase the necessary equipment without leaving home and saving time.

• for the kitchen - refrigerator, electric meat grinder, dishwasher, stove, bread maker, toaster, mixer;
• measuring equipment – ​​thermometer, scales, watch;
• for cleaning and cleaning - a steam cleaner and a vacuum cleaner;
• climate control – humidifier, fan, air conditioner;
• for clothing care - iron, washing machine;
• other - lighting fixtures, TVs, computers, heaters, etc.

Machinery and equipment, what does it include, example TV

The question of what applies to inventory and household supplies is quite common. Indeed, a detailed and clear list of items that can be considered inventory and accessories is not defined, so assigning certain items to this category can be difficult.

Office equipment is classified depending on which area is used. These include email, mobile and telephone communications, including fax. It is worth noting that fax allows you to transmit various images using a telephone channel.

Classifier of fixed assets by depreciation groups 2021

Since 01/01/2017, the updated Classifier has been in effect (clause 2 of Government Decree No. 640 dated 07/07/2016). The need to change it was caused by the entry into force of the new OKOF on January 1, 2017. Let us recall that in the Tax Classifier, types of fixed assets are classified into depreciation groups in accordance with their OKOF codes.

10 depreciation groups of the Classifier

Similarly, depreciation group 4 of fixed assets according to the 2021 Classifier assumes that the useful life of fixed assets belonging to this group is over 5 years up to 7 years inclusive. Therefore, for example, for telephone fax machines, the SPI can be set in the range from 61 months to 84 months. And fixed assets with a useful life of 85 months are already classified as depreciation group 5 of fixed assets according to the Classifier. Accordingly, for example, for dry cargo vessels of mixed river-sea navigation, the SPI can be established from 85 months to 120 months inclusive.

According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property for the purposes of Chapter 25 of the Tax Code of the Russian Federation recognizes, in particular, property that is owned by the taxpayer (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation), is used by him to generate income and the cost of which is repaid by calculating depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 100,000 rubles. For the purposes of Chapter 25 of the Tax Code of the Russian Federation, fixed assets (FA) are understood as part of the property used as means of labor for the production and sale of goods (performing work, providing services) or for managing an organization with an initial cost of more than 100,000 rubles (clause 1 of Article 257 Tax Code of the Russian Federation). For profit tax purposes, depreciable property is distributed into depreciation groups in accordance with its useful life. The useful life is the period during which the asset serves to fulfill the goals of the taxpayer's activities. The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of Art. 258 of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets included in depreciation groups (hereinafter referred to as the Classification), approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 (clause 1 of Article 258 of the Tax Code of the Russian Federation). The norms of the Tax Code of the Russian Federation do not explain what is a unit of accounting for fixed assets or an object of accounting for fixed assets for tax purposes. Based on paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, this concept for tax purposes is applied in the meaning in which it is established in other regulatory legal acts. Thus, according to clause 6 of PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01), the accounting unit of fixed assets is an inventory item. An inventory item of fixed assets is an object with all its fixtures and accessories, or a separate structurally isolated item intended to perform certain independent functions, or a separate complex of structurally articulated items that constitute a single whole and are intended to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently. If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item. According to the financial department, the concept of “inventory object” for profit tax purposes is also defined taking into account the provisions of paragraph 6 of PBU 6/01 (see, for example, letters of the Ministry of Finance of Russia dated February 20, 2008 N 03-03-06/1/121, dated 11/17/2006 N 03-03-04/1/772) Taking into account the above, we believe that if videoconferencing equipment is a separate complex of structurally articulated items and can only function as part of the complex, then the specified equipment can be taken into account for tax accounting purposes as single OS inventory object. In this case, the useful life is established for the object as a whole. By Decree of the Government of the Russian Federation dated 07/07/2016 N 640, changes were made to the Classification, which came into force on 01/01/2017. In relation to fixed assets put into operation after 01.01.2017 (as in the situation under consideration), to determine the useful life, the Classification as amended by the Decree of the Government of the Russian Federation dated 07.07.2016 N 640 should be applied (letter of the Ministry of Finance of Russia dated 08.11.2016 N 03-03- RZ/65124, dated 10/06/2016 N 03-05-05-01/58129). When assigning fixed assets to the depreciation group according to the Classification, one should be guided, among other things, by the All-Russian Classifier OK 013-2014 (SNS 2008) “All-Russian Classifier of Fixed Assets” (adopted and put into effect by order of Rosstandart dated December 12, 2014 N 2020-st, hereinafter - OKOF ). OKOF does not directly name videoconferencing equipment. In this case, it is necessary to determine the OKOF code based on the purpose of the object and its functional characteristics. Thus, OKOF has the following OS groups included in the enlarged group 320.00.00.00.000 “Information, computer and telecommunications (ICT) equipment”: - Communication transmitting equipment with receiving devices (code 320.26.30.11). In particular, it includes: - communications equipment that performs the function of digital transport systems (code 320.26.30.11.120), which are, among other things: equipment for switching and routing information packets of data transmission networks, equipment for digital television and audio transmission systems broadcasting; — radio-electronic communications equipment (code 320.26.30.11.150), including television and radio broadcasting equipment; — other communication equipment transmitting with receiving devices, not included in other groups (code 320.26.30.11.190). — Terminal (user) equipment for telephone or telegraph communication, video communication equipment (code 320.26.30.2). It, in particular, includes devices and equipment for transmitting and receiving speech, images or other data, including communication equipment for working in wired or wireless communication networks (for example, local and global networks) (code 320.26.30.23) This group includes: - other telephone sets; — fax machines, including those with answering machines; — pagers; — communication devices using infrared signals (for example, for remote control); - modems. We believe that videoconferencing equipment can be classified with code 320.26.30.11.190 as other communication transmitting equipment with receiving devices, not included in other groups. The Classification provides for the classification of a group (type of fixed assets) with code 320.26.30.11.190 into the following depreciation groups: First group (all short-lived property with a useful life from 1 year to 2 years inclusive). It includes: - special tool kits for telecommunications equipment and line-cable work; devices and equipment for operational work in communications. In our opinion, the equipment in question is neither a tool, nor a device, nor equipment. Therefore, the equipment in question is not included in this group; Third group (property with a useful life of more than 3 years up to 5 years inclusive). It includes: - telephones and special devices, payphones and radiotelephones; subscriber unit of compaction equipment; equipment for multiplexing subscriber lines; Smart Service Control Node (SCP); service border router (BRAS/BNG/BSR); optoelectronic interface converter; batteries at communication facilities; uninterruptible power supplies). In our opinion, the equipment we are considering does not belong to the listed types of equipment; Fourth group (property with a useful life of more than 5 years up to 7 years inclusive). It includes: — modems/multiplexers; DSLAM multiplexer, media converters; transponders; session border controllers (SBCs); firewalls; amplifiers; station and linear units of compaction equipment; regenerators; electronic subscriber terminals; telephone fax machines; digital mini-PBXs (rural, institutional, remote); Wi-Fi access points. In our opinion, the listed types of equipment include only a video terminal included in the video conference equipment complex. Sixth group (property with a useful life of over 10 years up to 15 years inclusive). It includes: — automatic and semi-automatic telephone stations; automatic and semi-automatic long-distance and international telephone exchanges), etc. The equipment listed in the question does not apply to telephone exchanges, in our opinion. Seventh group (property with a useful life of over 15 years up to 20 years inclusive). It includes: - switching, static and other relay and electromechanical equipment; equipment for manual maintenance of central bank and MB systems; power distribution equipment, cabinets and DC power panels for communication facilities; input-cable and input-switching equipment; rectifying and converting equipment for communications. Obviously, the equipment we are interested in does not belong to the listed types of equipment. Thus, we were unable to determine the depreciation group for video conference equipment using code 320.26.30.11.190. We also couldn’t find names that suited us. At the same time, the fourth group (property with a useful life of more than 5 years up to 7 years inclusive) includes the enlarged group “Communication equipment, radio or television transmitting equipment” (code 320.26.30.1), which, according to OKOF, also includes the group with the code 320.26.30.11.190. Moreover, in the Classification in the fourth depreciation group it is not deciphered which equipment includes code 320.26.30.1. We believe that on this basis the organization can classify videoconferencing equipment in the fourth depreciation group. Please note that this position is our expert opinion and may not coincide with the position of the tax authorities. We have not found any explanations from authorized bodies or examples of arbitration practice that considered the correctness of determining the depreciation group for this type of equipment complex. In our opinion, codes in accordance with OKOF and the useful life of OS objects must be established on the basis of the proposal of technical specialists from the organizational units directly involved in the operation of the corresponding OS objects on the basis of technical specifications (other technical documentation for the objects). Control over the correctness of assigning the OKOF code and establishing the useful life should be entrusted to the commission for acceptance of fixed assets, which, in particular, is indicated in the resolution of the Ninth Arbitration Court of Appeal dated April 14, 2017 N 09AP-10460/17. Therefore, it is advisable for an accountant to contact the organization’s technical specialists in order to more accurately classify equipment based on its functional features. We also note that for those types of fixed assets that are not specified in the Classification, the useful life is established by the taxpayer in accordance with the technical conditions or recommendations of the manufacturers, which is expressly stated in paragraph 6 of Art. 258 of the Tax Code of the Russian Federation (see Encyclopedia of decisions. Determination of the useful life of depreciable property for profit taxation and Encyclopedia of decisions. Useful life of fixed assets for accounting purposes, as well as Question: Does an organization have the right to use a Classifier approved for determining the useful life in accounting Government Resolution No. 1 of 01.01.2002? (response from the GARANT Legal Consulting Service, July 2021)). In the situation under consideration, the organization can take advantage of the specified norm, since neither the OKOF nor the Classification of the equipment specified in the question is directly mentioned, even in parts. If the information contained in the technical documentation is insufficient to determine the useful life or such documentation is missing altogether, you can contact the manufacturer (contractor) or seller with a corresponding request (see also letters of the Ministry of Finance of Russia dated December 30, 2016 N 03-03-06/1 /79707, dated December 24, 2014 N 03-03-06/1/66911). Having received such information, the organization can compare the useful life established by the manufacturer with that determined independently. In a situation where there are no technical conditions and recommendations from the manufacturer for an OS object, the Russian Ministry of Finance recommends contacting the Russian Ministry of Economic Development to resolve this issue (letters of the Russian Ministry of Finance dated 03/07/2020 N 03-03-06/1/14560, dated 03/02/2020 N 03 -03-06/1/13348, dated 11/15/2017 N 03-03-06/1/75490, dated 04/25/2016 N 03-03-06/1/23916, dated 11/03/2015 N 03-03-06/ 1/63570, dated 04/03/2015 N 03-03-06/4/18874, dated 08/25/2014 N 03-03-06/1/42310) (for an example of a response to such an appeal, see, for example, the letter of the Ministry of Economic Development of Russia dated 15.08 .2006 N D19-73). In our opinion, in the situation under consideration, it is advisable for the organization to take advantage of this recommendation and contact the Ministry of Economic Development of Russia with a question about the classification of videoconferencing equipment. This will avoid claims from inspectors.

• depreciation group to which the fixed asset belongs. All depreciable property is combined into 10 depreciation groups depending on the useful life of the property (clause 3 of Article 258 of the Tax Code of the Russian Federation). Depreciation groups are also important in determining the amount of depreciation bonus that can be applied to a specific asset;
• the useful life must be within the limits established for each depreciation group (Letter of the Ministry of Finance of Russia dated July 6, 2016 No. 03-05-05-01/39563). Choose any period within the SPI, for example the shortest, in order to quickly write off the cost of the fixed assets as expenses (Letter of the Ministry of Finance of the Russian Federation dated July 6, 2016 No. 03-05-05-01/39563).

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The organization purchased equipment for video conferencing, including a video terminal, an activation key, an LED TV, a TV bracket, a projector bracket, and a wall-mounted speaker. Construction and installation work was carried out. It is planned to account for video conferencing equipment as one inventory item. What OKOF code should I assign? Which depreciation group should I belong to? Is the organization granted the right to apply an investment tax deduction in the Volgograd region? In what size? If an organization has the right to deduct, then what are the features of accounting and tax accounting?

Fixed assets (FPE) of an organization, depending on the useful life (USI) of this property for profit tax purposes, belong to one or another depreciation group of fixed assets (clause 1 of Article 258 of the Tax Code of the Russian Federation). The organization itself determines the useful life of the OS, taking into account the special classification approved by the Government of the Russian Federation. Classification of fixed assets included in depreciation groups In 2021, the Classification approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 (as amended on July 7, 2016) is in effect. In accordance with this Classification, all fixed assets are divided into 10 depreciation groups. It is necessary to proceed from the fact that if an organization acquires and uses property, then it cannot be unrelated to the activities of the organization. In our opinion, the activities of an organization in this case mean all economic activities, and not just those aimed at generating income, as provided for in PBU 9/99. Opinion of the Russian Ministry of Finance. Due to the fact that the legislation does not contain a clear answer to this question, we turned to the Ministry of Finance for advice.

“On approval of standard costs for ensuring the functions of interregional departments of the Federal Service for Financial Monitoring” The service life is established on the basis of Decree of the Government of the Russian Federation dated 01.01.2002 N 1 “On the classification of fixed assets included in depreciation groups”, in case of breakdown and failure of furniture and material and technical means can be written off before the end of their service life. (Expert consultation, 2002) For profit tax purposes, depreciation on fixed assets is calculated taking into account the requirements of Articles 258 and 259 of the Tax Code of the Russian Federation.

This is interesting: Tariff for major repairs in the Moscow region from January 1, 2021

Is a TV a piece of equipment?

The next important point that makes the repair process easier is a description of how your TV broke. It is advisable to describe the problem in more detail, if possible indicating the circumstances preceding the malfunction. For example, before the breakdown, the lights in the house flickered, or before the breakdown the image darkened, then the TV turned off. On some TVs, when a malfunction occurs, there is a self-diagnosis mode in which the indicator on the front panel blinks a certain number of times, indicating an error code. Such TVs, for example, include a Sony TV. You need to tell the technician how many times the indicator blinks. Based on the error code, the technician will already know the expected location of the problem on the TV. Taking into account all the nuances when describing the problem, it becomes clearer to the technician where to look for a fault in your device, and what needs to be taken in advance. All this significantly saves your time and the time of the technician when troubleshooting problems with the TV or any other faulty equipment.

Machinery and equipment, what does it include, example TV

Fixed assets (FPE) of an organization, depending on the useful life (SPI) of this property for profit tax purposes, belong to one or another depreciation group of fixed assets (clause 1 of Art.

The limit is set by the company's accounting policy, but the legislator also controls this parameter. For tax authorities, it is important what you immediately put into period costs, and what stretches out for a period of more than 1 year. In what account should such an expensive but short-term asset be taken into account? Let's look at the chart of accounts.

Production equipment

Or it should be determined taking into account the requirements of the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1. So, for example, according to the Classification, a television belongs to the fourth depreciation group, its useful life is more than five and up to seven years inclusive. Example Let's say that the cost of a TV is 11,800 rubles.

(including

VAT - 1800 rub.). The TV was purchased through an accountable person. Its useful life is 5 years and 1 month (61 months). For the calculation, the linear method of calculating depreciation was chosen.

The accounting policy does not provide for the classification of objects as inventories if their cost is 20,000 rubles. and less. In the accounting records of the organization, the following entries need to be made: Dt account. 71 Set of accounts. 50 - 11,800 rub. — money was issued from the cash register on account for the purchase of a TV set D-t. 08 Set count. Journal of accounting and issuance of the instrument Limits for classification as fixed assets and inventories In addition to SPI, it is also necessary to evaluate the cost criterion for classification as fixed assets or low-value assets. The limit is set by the company's accounting policy, but the legislator also controls this parameter. For tax authorities, it is important what you immediately include in the costs of the period, and what stretches out for a period of more than 1 year.

Attention

What is said about this in the profile PBU 5 - the maximum limit is 40,000 rubles. However, if the item still cannot last more than 12 months, it cannot be registered as OS, but must be immediately written off when starting to use it. An example of such an asset could be an expensive cartridge.

In what account should such an expensive but short-lived asset be recorded? Let's look at the chart of accounts.

TV is equipment or inventory

Submitting SZV-M for the founding director: the Pension Fund has made its decision The Pension Fund has finally put an end to the debate about the need to submit the SZV-M form in relation to the director-sole founder. So, for such persons you need to take both SZV-M and SZV-STAZH!

Equipment for drawing work, plotters, laminators, hole punchers, mechanical pencil sharpeners, stamps, brochure makers and others are added to the list, calling it “small office equipment.” The confusion of the two concepts occurs due to the fact that auxiliary equipment for computer technology, such as a scanner, barcode reader, printer, display, electronic graphic board, drawing machine, etc., according to the rules of the OK 013-94 classifier, are taken into account together with the computer as a single object of classification. In fact, each of them can be used independently, without connecting to computer technology. This situation arose due to the obsolescence of the specified classifier. But an accountant, when deciding what applies to office equipment in accounting, must be guided by regulatory documents.

List of production and household equipment

It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contain information about all employees. This means transferring a copy of such a report to one employee means disclosing the personal data of other employees. <... Compensation for unused vacation: ten and a half months go in a year When dismissing an employee who has worked in the organization for 11 months, compensation for unused vacation must be paid to him as for a full working year (clause 28 of the Rules, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 No. 169). But sometimes these 11 months are not so spent. <...

Office equipment: what applies to it

This division is determined by information from the subsection “Means of mechanization and automation of managerial and engineering labor,” which allows us to determine what belongs to office equipment. The list of what should be considered computer technology is given in the subsection “Electronic computing technology.” According to the OK 013-94 classifier, both of these types of equipment belong to information equipment.

The confusion of the two concepts occurs due to the fact that auxiliary equipment for computer technology, such as a scanner, barcode reader, printer, display, electronic graphic board, drawing machine, etc., according to the rules of the OK 013-94 classifier, are taken into account together with the computer as a single object of classification. In fact, each of them can be used independently, without connecting to computer technology.

TV shock absorption group in 2021

How to do this correctly, read the article "". It is necessary to determine the useful life according to the Classification of fixed assets by depreciation groups in 2021 only for those objects that are classified as depreciable fixed assets. 1 tbsp. 256 Tax Code, clause 7, art. 5 of the Law of 06/08/2015 No. 150-FZ):

TV shock-absorbing group

The second option is that the cost of purchases is immediately written off to account 91 subaccount “Other expenses”. But in this case, there is a risk that during a tax audit, inspectors may assess additional property tax along with penalties and fines.

The organization must decide for itself which one to use. The first option is that these assets should still be accounted for as fixed assets. It is necessary to proceed from the fact that if an organization acquires and uses property, then it cannot be unrelated to the activities of the organization. However, this must be provided for in the accounting policies of the organization.

Types of telecommunication equipment ()

Telecommunications equipment is used to transmit video/audio signals or other information to create connections between different types of devices. It will help connect any types of automatic telephone exchanges with each other or create digital information transmission systems. Also, with the help of telecommunications equipment, you can organize data transmission channels via radio relay, cable lines or fiber optic channels of main and local networks.

FOCL, or fiber-optic communication lines, are information transmission systems that use fiber-optic equipment, that is, data is transmitted via dielectric light fibers. FOCL includes passive and active network equipment.

Inventory and household supplies

Similar items of household equipment, tools, machines, etc. of the same value, received simultaneously in one of the structural divisions of the organization and recorded on a standard group accounting inventory card, are listed in the inventories by name, indicating the quantity of these items.

Task 5.6. 1) Reflect the results of the soft inventory inventory in the Matching Statement. Comparison statements are compiled only for property, during the inventory of which deviations from the accounting data were revealed. 2) Identify shortages and surpluses. 3) Carry out offsets between shortages and surpluses. 4) Determine the amount of the final shortfall to be recovered from the financially responsible person.

Household equipment

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Household inventory transferred to workshops and departments of the enterprise is recorded in inventory books or inventories, one copy of which is stored at the place where the items are used, the other in the accounting department.

Household equipment can be metal, wood, plastic or mixed. It is also suitable for processing plastics.  

All economic inventory of confiscated lands, living and dead: passes into the exclusive use of the state or community, depending on their size and significance, without redemption.  

All economic inventory of confiscated lands, living and dead, goes into the exclusive use of the state or community, depending on their size and significance, without redemption.  

All economic inventory of confiscated lands, living and dead, shall be transferred to the exclusive use of the state or community, depending on their size and significance, without redemption.  

Similar items of household equipment, tools, machines, etc. of the same value, received simultaneously in one of the structural divisions of the organization and recorded on a standard group accounting inventory card, are listed in the inventories by name, indicating the quantity of these items.  

For the manufacture of household equipment, low-carbon general purpose wire with a diameter of 4 and 5 mm is used.  

Ensures the safety of household equipment.  

Machines of the same type, household equipment and others for which group accounting is permitted are recorded in the inventory in groups indicating the total quantity and total cost.  

The write-off of equipment, household inventory and other property included in fixed assets is carried out only on the basis of an act of a permanent commission, which details the reasons for the disposal of the object, the condition of the main parts, parts, assemblies, structural elements and justifies the inexpediency or impossibility of their restoration. The act also indicates the year of manufacture or construction of the object, the date of its receipt by the enterprise, the time of commissioning, the initial cost, and for revalued ones - the replacement cost, the amount of accrued depreciation, the number of major repairs made and other data.  

List of equipment and household inventory purchased for premises provided by enterprises, institutions and organizations to trade union committees of enterprises, institutions, organizations, as well as for conducting cultural, educational, health, physical education and sports work among workers and employees and members of their families, and equipment and equipment for pioneer camps is determined by the head of the enterprise, institution, organization together with the trade union committee within the limits of the funds provided for in the estimate for these purposes.  

List of equipment and household supplies purchased for premises provided by enterprises, institutions and organizations to factory, plant and local trade union committees, as well as for conducting cultural, educational, health, physical education and sports work among workers and employees and members of their families, and equipment and equipment for pioneer camps is determined by the head of the enterprise, institution, organization together with the trade union committee within the limits of the funds provided for in the estimate for these purposes.  

Unlike ordinary household equipment, fire-fighting equipment is painted red.

Telecommunications equipment - what it includes

The main types of telecommunication systems include the following: satellite communication systems, switching systems, long-distance data transmission systems, and subscriber-type telecommunications equipment.

The purpose of telecommunications equipment is the transmission of audio or video signals. Consequently, passive equipment of this class can only be considered that which directly transmits the broadcast signal - patch cord, fiber optic cable, twisted pair, etc.

Communication equipment: types, purpose, characteristics

The most difficult is the tree topology, where the root of the “tree” is the central redirection device. The main cable is connected to it. And already to it - several network ones. The data frequency changes. Frequency conversion is carried out at the root of the tree.

Data equipment are devices that convert user information into data intended for transmission over a communication line, and carry out the reverse conversion. This type of device includes personal computers, as well as a large electronic computer, data collection device, cash register and other terminal devices.

What devices does a TV include?

This group includes radios, tuners and combined types of radio receiving equipment: radios, radios, tape recorders. * low-frequency equipment - designed for recording and playback of sound. This group includes tape recorders, tape recorders, voice recorders, players, disc players, as well as combined equipment - music centers.

1. ,
2. mini weather station
3. medical
4. - medical, room, outdoor air
5. , ,

1. Freezer
2. Mechanical restoration
   Bread slicer
3. Making coffee, tea and drinks:
4. Wine cabinet
5. Roaster
6. Pancake maker
7. Freezer
8. Food preservation
   Freezer
9. Wine cabinet
10. Electric boiler
11. Yogurt maker
12. Oven (gas or electric)
13. Heat treatment
    Oven (gas or electric)
14. Pancake maker
15. Freezer
16. Roaster
17. Egg boiler
18. Yogurt maker
19. Electric boiler
20. Bread slicer
21. Egg boiler

1. ironing machine,

How do you feel about Samsung TVs and smartphones?

Samsung's screens are very good, and the picture quality is excellent. Personally, I don’t like the design of the phones - huge shovels, the company relied on this, people take it, they like it. Perhaps it’s just me who doesn’t like it, I want the phone to fit in my pocket, and I don’t like the design of phones, I like Sony or Iphone more (if you compare only the appearance, without remembering the price). We have a Samsung GT-N8000 tablet - average price, average quality. I like that it has speakers on top and that it has a stylus - it’s convenient to draw, in general, it works quickly. What else Samsung doesn’t like is that last year our tablet was a flagship, at that time Android 4.1 was current and that’s it, we still have it, there were no updates and there are no plans, and everyone has had updated versions for a long time. That is, the company, in pursuit of the ruble, produces more and more new models, but does not support or update old models.

Products manufactured under the Samsung brand are extremely popular in our country. The company produces a huge number of different household appliances. And this brand has already proven itself on the positive side. The Samsung logo on any product is already a guarantee of quality. Therefore, when choosing a cheap product or a Samsung product, I will certainly choose the latter. I have quite a few household appliances from this brand at home, and they are all of excellent quality. Quite recently, I purchased a laptop manufactured by this company, after a month of continuous use, the laptop did not cause any complaints, I hope it will continue to be so.

Machinery and equipment, what does it include, example TV

Thus, working machines and equipment include all types of technological equipment, including automatic machines and equipment for the production of industrial products, agricultural, transport, construction, commercial, warehouse, water supply and sewerage, sanitary and hygienic equipment and other types of machines and equipment, except for energy and information.

• containers for storing inventory in warehouses or carrying out technological processes, costing within the limit established by the Ministry of Finance of Russia;
• items intended for rental, regardless of their value;
• young animals and fattening animals, poultry, rabbits, fur-bearing animals, bee families, as well as sled and guard dogs, experimental animals;
• perennial plants grown in nurseries as planting material;
• machines and equipment listed as finished products in the warehouses of manufacturing enterprises, supply and sales organizations, handed over for installation or to be installed, in transit, listed on the balance sheet of capital construction.

Account 10 in accounting

OP-19. They record the transfer, return, identification of losses and shortages of tableware and cutlery.

In accordance with the accounting law, enterprises are required to conduct an inventory of material assets at least once a year before drawing up an annual balance sheet.

The inventory of inventory and household supplies in the warehouse is carried out similarly to the inventory of other goods and materials.

Task 5.6. 1) Reflect the results of the soft inventory inventory in the Matching Statement. Comparison statements are compiled only for property, during the inventory of which deviations from the accounting data were revealed. 2) Identify shortages and surpluses. 3) Carry out offsets between shortages and surpluses. 4) Determine the amount of the final shortfall to be recovered from the financially responsible person.

Certificate of availability of inventory items according to accounting data as of the inventory date

Extract from the inventory list on the actual availability of goods and materials in the warehouse

Collation statement

Offsets: chef's jacket and chef's jacket; synthetic linen napkins and linen napkins. The final shortfall of 55 rubles is subject to recovery.