Our computer's hard drive has failed. We purchased a new one at a price of 2360 rubles (including VAT 360 rubles). How to reflect the replacement of a hard drive in accounting and tax accounting: how to repair

Chainsaw Kosgu 310 or 340 in 2021

Taking into account the requirements and provisions of these regulations, the costs of purchasing a removable hard drive should be reflected in article 310 “Increase in the cost of fixed assets”.

It should be noted that Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n “On approval of the Instructions for Budget Accounting” (hereinafter referred to as Instruction N 148n) approved a new Instruction for Budget Accounting, which applies to relations arising from January 1, 2009.

Another “problematic” fixed asset is assets consisting of several parts, the cost of each of which is less than 20,000 rubles, but the total cost exceeds the specified amount, for example, a computer, assembly shelving, a set of furniture, tables with cabinets, etc.

Consequently, a personal computer can be accounted for in its entirety as a single inventory object, or objects such as a monitor, system unit, etc. can be accounted for as independent objects. If the listed objects are taken into account separately, then the keyboard and mouse must be taken into account as part of the items.

Source documents. To ensure that there are no questions from the control authorities, all operations must be documented in accordance with legal norms.

In accordance with the All-Russian Classifier of Fixed Assets OK 013-94, approved by Decree of the State Standard of Russia dated December 26, 1994 N 359, electronic computing equipment is reflected under code 14 3020000.

According to the majority of practicing licensed auditors, “A computer... is a processor, a monitor and a control device (keyboard, mouse). Without this minimum set, a personal computer in the vast majority of cases cannot be used for production purposes.

Thus, when distinguishing between upgrading and repairing a computer, the determining factor is how its operational characteristics have changed. If, as a result of replacing a part, performance indicators (for example, performance) remain the same, there is a normal repair. Otherwise (if the characteristics improved), modernization took place.

This article is addressed to those who want to understand the requirements of the law, make an informed decision and be able to defend it before the inspection authorities.

To correctly calculate depreciation, it is necessary to correctly determine the useful life. Moreover, this needs to be done for both accounting and tax purposes.

This is the very first and most important question. First, a lengthy quotation from PBU 6/01 “Accounting for fixed assets” (Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n, as amended.

The cost limit for recognizing equipment as a fixed asset for accounting and tax purposes is different.

Computer accounting: a single complex or set of components

Article 256 of the Tax Code of the Russian Federation determines that depreciable property for the purpose of calculating income tax is property that is owned by the taxpayer and is used by him to generate income. Property with a useful life of more than 12 months and an original cost of more than 10,000 rubles is recognized as depreciable. The Code does not establish any additional criteria, for example, those adopted in accounting (more on this below).

If a computer costs more than 10,000 rubles...

The position of the Russian Ministry of Taxes on this issue is as follows. If individual computer components are purchased along with the system unit, they must be accounted for as a single fixed asset item. However, if a company purchases various components separately and assembles the computer itself, the situation does not change. The computer assembled in this way is put into operation as one fixed asset. However, an organization can initially purchase and account as a fixed asset only a computer with a minimum set of components, without which it cannot be used. Such elements include the system unit, monitor and keyboard (an input device instead of a keyboard can be another device, for example, a touch screen). In this case, additional elements purchased later (printer, scanner, etc.) can be included in the cost of the computer (Article 257 of the Tax Code of the Russian Federation allows you to change the initial cost of a fixed asset in the case of additional equipment) or taken into account as separate items of fixed assets. Everything depends on the decision of the organization, which it makes independently.

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Purchase (manufacture) of spare parts and components for: – machines; – equipment;* – office equipment; – telecommunications systems and local area networks; – information transmission and display systems; – information security systems; – information and computing systems; – means of communication, etc.; – computer technology

310 “Increase in the value of fixed assets”

During repairs, the physical, technical and aesthetic indicators, consumer qualities of the object lost during operation are restored, faults of all elements and systems are eliminated, and work is carried out to prevent further intensive wear of the object.

So, the organization purchased a computer, which includes a system unit, monitor, keyboard, mouse, connecting cable and two network cables. Or this: an organization purchased a system unit from one seller, a monitor from another, a keyboard and mouse from a third, and cables from a fourth.

Before purchasing any computer equipment, first determine WHAT exactly you are buying, for what production or management purposes, then determine the position of the purchased equipment in the Classification adopted for tax accounting and in the Classification adopted for accounting accounting.

And the question arises: should these four items (and with cables even more) be taken into account in accounting, each separately or as one item?

Let this Application Sheet accompany all stages of ordering, payment, receipt and commissioning of the purchased equipment, supplemented during this process with new information (if any arises), and then you can be sure that both you and the accounting department understand tasks of existence and life cycle of this equipment.

Answer: The procedure for applying the classification of operations of the general government sector (KOSGU) is regulated by section. V Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 30, 2009 N 150n. These Guidelines have been developed in accordance with the standards of Chapter. 4 and art. 165 of the Budget Code of the Russian Federation.

Computer shock-absorbing group

The current legislation provides a clear definition of property recognized as depreciable. Prerequisites for the calculation of depreciation are that the object is owned by the company, as well as its participation in activities that generate economic income. The monitor, considered as a separate item, cannot meet this condition, since it is not able to bring profit to the enterprise. And only as part of a complex, combined with a processor, keyboard and having general control, can it be recognized as an inventory object. Let us recall that each position in such a complex of objects cannot function independently.

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The complex is ready for operation and is a monoblock (the shock-absorbing group is also the second), which is considered as a computer combined with a monitor in a single case and does not require additional equipment. But the situation is somewhat different with an object such as a monitor.

If there is an application from the employee, you can replace 2021 and 2017. St. Petersburg has the following benefits for pensioners: if a person has become a pensioner, then he is exempt from tax on a passenger car with an engine power of up to 150 hp. Your debt has exceeded all previous ones and is still due (date). Within 10 days, as established, I did not appeal the court order.

They allow you to get to know you and receive information about your user experience. This is necessary to improve the site. By visiting the site and providing your information, you allow us to provide it to third party partners.

OKOF codes for office electronics

Are the flash drive and external portable hard drive classified as fixed assets or materials? In what account should they be accounted for? Material objects of property, regardless of their cost, with a useful life of more than 12 months, intended for repeated or permanent use on the right of operational management in the course of the activities of the institution when it performs work, provides services, exercises state powers, functions or for the management needs of the institution, located in operation, reserve, conservation, leased, subleasing, are taken into account as fixed assets, etc. The useful life of an object of fixed assets is the period during which it is planned to use non-financial assets in the process of establishing the object for those purposes , for the sake of which it was acquired, created and or received for the intended purposes p.

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).

Popular programs for dividing a hard drive into partitions

A budgetary institution (medical college) purchased a passenger car and an additional set of wheels (studded winter tires) for it under contracts. Which article (subarticle) of the classification of operations of the general government sector should include the costs of paying for these contracts?

What budget classification code should be used to record expenses for the purchase of a removable hard drive (drive)?

Since fixed assets are fixed assets, you need to use accounts in section 2 of the Chart of Accounts, and account 2383 “Other fixed assets” can be used.

Changing the useful life of depreciable property for profit tax purposes is carried out only in cases established by the Tax Code. In this case, there is no provision for changing the useful life by replacing one depreciation group with another.

In his opinion, the replacement of devices and accessories (for example, a monitor, a system unit, a computer DVD rewritable drive, etc.), which perform their functions only as part of a complex and not independently, cannot be considered as a modernization of fixed assets on which the indicated replacement (Letter dated June 27, 2006 N 42-7.1-15/2.2-265).

Arbitration court decisions. Court opinions on this matter are mixed. Some arbitrators side with the organization, believing that changing the characteristics of a computer (increasing production capacity, RAM capacity, speed, replacing the monitor with a model with a larger screen diagonal, etc.) is a modernization and not a repair (Resolution of the Federal Antimonopoly Service of the Moscow Region dated September 17 .2006 N KA-A40/7292-06).

Clause 1 of Art. 257 of the Tax Code of the Russian Federation establishes that fixed assets for profit tax purposes 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.

Thus, the initial cost of a computer consists of the sum of costs for:

acquisition of all components;
a minimum set of computer programs installed on it, without which the computer cannot work;
consulting services;
services for delivery, setup and bringing the computer to a state suitable for use.

If the purchased computer costs less than the established limit, then even if the above four conditions are met, you can take the equipment into account as part of the materials, transferring its cost directly to expenses.

At the same time, the most ordinary computer (we are not talking about a laptop), as a rule, consists of four parts: a system unit, a monitor, a keyboard and a mouse, connected by cables. True, wireless keyboards and mice have been increasingly used lately, but this does not change the essence.

If the accounting policy does not establish a procedure for accounting for the replacement of components of an OS object that have a significant cost, but writes off the cost of a broken system unit as an expense or, conversely, increases the cost of a computer by the cost of a new system unit without reducing the residual value of the failed part, then you can get a remark from the inspectors.

Thus, in order to classify property as fixed assets, the simultaneous presence of two conditions is necessary. If at least one of them is not met - and most often this refers to the cost criterion of less than 30 basic units (or the size fixed in the accounting policy) - then the computer should be taken into account as part of the items.

Currently, public sector institutions can use two approaches to accounting for a computer as a fixed asset:

Consider a computer as a complex of structurally articulated objects, including a system unit, monitor, keyboard, mouse, etc.;
Consider the system unit and monitor as independent fixed assets. In this case, the keyboard, mouse and other parts are integral parts of the system unit.

Write-off of computers and computer equipment

Computer equipment sometimes breaks down and becomes obsolete. In the age of technological progress, no sooner does a company have time to buy a laptop than it needs to purchase a new one - one that works faster, is thinner, lighter and more reliable. Therefore, an accountant cannot do without writing off computers and computer equipment. And it is often much easier to buy new PCs than to upgrade old ones.

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They resort to writing off computers for several reasons. It could be:

breakdown of equipment;
PC theft;
moral or physical wear and tear.

Whatever the reason for losing the ability to use a PC, the question always arises: how to write off a computer from your balance sheet? Let's look at this next.

Preparing to write off a non-working computer

Before writing off any fixed asset due to loss of useful properties, including a computer/laptop, you must:

Determine the need to liquidate an object - for example, identify computer malfunctions for write-off.
Determine the cost characteristics of elements (sections)/assemblies of the object subject to partial liquidation.
Prepare a conclusion on the write-off of the computer.
Prepare an organizational and administrative document on the write-off (liquidation) of the object.
Dismantle the elements (sections)/assemblies of the object.
Arrange for liquidation of the facility.

legally established that decommissioning of computer equipment requires an act from external specialists. Such an act can also be prepared by its own commission consisting of technical specialists. Based on the executed act, the manager will sign an order to liquidate the computer.

Before drawing up the act, the commission appointed by order of the director:

performs inspection or testing of equipment;
assesses the possibility of recovery;
establishes the reasons for write-off and liquidation.

If the company does not have its own technical specialists, you can hire a third-party organization that will issue a special report on the condition of the computer. This service is paid . Valuation costs must be included in other expenses:

Debit 91.02 – Credit 60, 76

The commission or the hired company may consider that when liquidating a PC, it is possible to obtain individual components or materials suitable for further use. The following spare parts must be registered:

Debit 10, 08 – Credit 91.01

Functions of the write-off commission

If a computer breakdown occurs, in order to write it off, you must contact the commission for write-off of fixed assets and inventory items.

The commission can be permanent or temporary. Her competence includes:

inspection of computer equipment subject to write-off, using the necessary technical documentation and accounting data, as well as establishing suitability for further use;
establishing the reasons for equipment write-off;
the possibility of using individual components/parts/materials of the disposed object and their assessment based on the current market value;
control over the removal of non-ferrous and precious metals from written-off computer equipment, determination of weight and delivery to the appropriate warehouse;
drawing up an act for writing off an object (an organization can use the form of act No. OS-4 or a form developed independently and approved in the accounting policy).

Further, using a direct link from our website, you can freely order the appointment of a commission for writing off inventory and fixed assets.

SAMPLE ORDER FOR WRITTEN OFF COMPUTER EQUIPMENT

Write-off of equipment from the balance sheet

When writing off a computer worth RUB 40,000.00 or more , we recommend following the procedure described above. In this case, the inspection authorities will not ask questions about the feasibility of writing off equipment and the justification of expenses.

If the computer was accounted for as a fixed asset, upon its liquidation the residual value is written off as other expenses as of the date of completion of the liquidation:

Debit 91.02 – Credit 01

How to write off a computer worth less than 40,000.00 rubles ? Such computer equipment can be taken into account as part of inventory. In this case, the cost of the PC has already been written off as costs when putting it into operation.

In the event of liquidation of a computer that is an inventory item, it is necessary to prepare write-off acts and orders . And then write off the computer from off-balance sheet accounting. Computer components are written off in the same way: mice, keyboards, etc.

Recycling of computer equipment

To recycle equipment, you must hand over the decommissioned computer and its components to a company that recycles such items.

This is due to the fact that computer and office equipment contains a small amount of precious metals and harmful substances that are hazardous to the environment.

IMPORTANT! Computers cannot simply be thrown away. Independent removal of equipment to places where waste accumulates without further disposal is a violation of a number of regulatory documents. For example, the federal laws “On waste”, “On scrap metal”.

These violations imply administrative liability and possible financial compensation if the removal of equipment has become a threat to the safety of people and the environment.

Disposal is carried out by specialized companies. The costs of disposing of decommissioned PCs are reflected similarly to other costs for third-party services:

Debit 91.02 – Credit 60 (76)

Results

In this article, we discussed in detail how to write off a computer as a fixed asset.

It is important to remember that the conclusion about the write-off of computer equipment is made by a special commission appointed by order of the manager. A sample of such an order can be downloaded for use.

Accounting: Accounting for computer upgrade costs

Thus, all items included in a personal computer are one inventory item.

The computer refurbishment operation must be completed with an Acceptance Certificate for repaired, reconstructed and modernized fixed assets f.0504103. Changes in the computer equipment must be reflected in the Inventory card f.0504031.

How can you take into account the one-time costs of purchasing, for example, a computer and office furniture without risk? Among themselves, accountants call such fixed assets “problematic”. According to clause 19 of Instruction No. 148n, the unit of budgetary accounting of fixed assets is an inventory object, which is assigned a unique inventory serial number.

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The situation is painfully familiar: the institution paid for the property under 310 KOSGU.
Inspectors come and say that this should have been done at 340. Or, on the contrary, the institution considered that it was acquiring materials, and the inspectors were sure that these were fixed assets. Is it possible to protect yourself from such claims or are they inevitable?

Even the most superficial analysis of the provisions of Instruction No. 157n shows: the same items of property under different circumstances can be taken into account both as part of fixed assets and as part of inventories.

The dilemma of how to keep track of the components of personal computers—separately or jointly—is the subject of numerous articles by budget accounting specialists. But controversy on this issue continues.

The fact is that the wording in regulatory documents is vague and based on terms for which there is no clear interpretation.

Expenses under a contract concluded within the framework of the Accessible Environment program

Wrongful.

It is explained this way. If the button is purchased as part of a wireless calling system, its cost is included in the initial cost of the fixed asset. 1.

Recommendation: What is the difference between computer repair and upgrade 2.

Recommendation: How to carry out and reflect in accounting and taxation the completion (retrofitting) of fixed assets. A fixed asset can be completed (retrofitted).

Situation: what is meant by the completion and retrofitting of fixed assets Completion and retrofitting are carried out in order to give the fixed asset new qualities and characteristics (para.

2 p. 2 art. 257 of the Tax Code of the Russian Federation). Completion (retrofitting) of fixed assets can be done: in an economic way (i.e.

e. the institution’s own resources); contract method (i.e., with the involvement of third-party organizations (entrepreneurs, citizens)).

Examples of application of articles 310 KOSGU and 340 KOSGU

How to apply articles and subarticles of KOSGU in accounting is explained in Section V of the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

KOSGU are the same for all budget levels.

Article KOSGU 340 “Increase in the cost of inventories” includes the costs of paying for contracts for objects that are classified as inventories, including: • medicines and dressings; • medical equipment implanted into the patient’s body; • soft equipment, including property functionally oriented to occupational health and safety, civil defense; • special equipment for research and development work; • young animals of all types of animals and fattening animals, birds, rabbits, fur-bearing animals, bee families, regardless of their cost, experimental animals, livestock for slaughter; • feed, care products, training, equipment for animals; • seedlings of perennial plantings (planting material), including fruit and berry plantings of all types until they reach operational age or before fruiting; • material reserves as part of the treasury property and the state material reserve; • blank products (except for strict reporting forms); • other similar expenses.

Subtleties of determining the KOSGU article when purchasing fixed assets

We purchased stands and a hanging shelf according to KOSGU 340. Is this a mistake? Is it possible to classify this property as requiring installation as material reserves?

In my opinion, neither the stands nor the shelf are equipment and do not require installation. — under Article 310 “Increase in the value of fixed assets” of KOSGU in the case of the acquisition (manufacturing) of objects related to fixed assets; — under Article 340 “Increase in the cost of inventories” of KOSGU in the event of the acquisition (manufacturing) of objects related to inventories.

Purchasing computer components

Which KOSGU budget classification applies to the purchase of a surge protector and power supply in a government institution?

At 310 or 340? Reflect the purchase of a surge protector and power supply in accounting and reporting under article KOSGU 340 “Increase in the cost of inventories” (section V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013.

No. 65n). The rationale for this position is given below in the materials of the Lawyer System. Sergei Razgulin, Actual State Advisor of the Russian Federation, 3rd class. How to reflect the components of a computer in accounting (system unit, monitor, etc.)

p.) The KOSGU code is no longer used for payment. But it is still important for accounting and reporting.

How can the costs of computer equipment be distributed according to KOSGU codes: Sergei Razgulin, 3rd class actual state adviser of the Russian Federation Igor Kuzmin, 3rd class adviser to the state civil service of the Russian Federation (department of budget policy and methodology of the Ministry of Finance of Russia)

Purchase and installation of a video surveillance system for an accountant

The installation of a CCTV system should not be considered an upgrade to the building in which the system is installed.

debit KRB 010506340, credit KRB 030222730

components for the video surveillance system purchased by the institution independently from suppliers are reflected;

debit KRB 130222830, credit KRB 130405340 components for the video surveillance system purchased were paid for

Kosgu for purchasing a hard drive for a server

Question: ...Under what type of expenses and article (subarticle) of KOSGU should a federal government institution reflect the costs of purchasing a hard drive for a server? Question: ...Under what type of expenses and article (subarticle) of KOSGU should a federal government institution reflect the costs of purchasing a hard drive for a server? (Expert consultation, 2019)

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With us, it’s easy.” The Federal Tax Service of Russia reminds of the need for notaries to assist heirs in searching for a will. From July 1, 2021, the Administration of the President of the Russian Federation will provide monitoring and analysis of the results of consideration of appeals from citizens and organizations. production, changes have been made.

Accounting for personal computers in a government institution

The dilemma of how to keep track of the components of personal computers—separately or jointly—is the subject of numerous articles by budget accounting specialists. To resolve the issue of whether to take into account the components of a personal computer together or separately, we turn to paragraph.

41 Instructions No. 157n. According to the wording given therein, the main means are:

or a separate complex of structurally articulated objects that constitute a single whole and are intended to perform a specific job.
object with all fixtures and fittings;
or a separate structurally isolated object intended to perform certain independent functions;

Experts commenting on the provisions of the legislation are characterized by selective logic, when the same accounting principles in relation to computer equipment and other equipment are interpreted in exactly the opposite way.

If the operation is reflected correctly in the documents, the courts will be on your side.

But so far, preliminary, the controlling body has acted illegally and unlawfully by imposing sanctions, and I think this is why: Article 289 of the Budget Code of the Russian Federation, which regulates the consequences of misuse of budget funds, provides for a measure of coercion - the withdrawal of budget funds used for other purposes.

Source: https://152-zakon.ru/kakoe-kosgu-priobretenie-besprovodnaja-knopka-dlja-vyzova-12444/

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Such a unit of accounting for fixed assets is defined as a separate inventory object, regardless of whether it can be physically separated from other parts of the fixed asset object or not.

Let us present the main criteria that should be followed when classifying a material object as fixed assets (clause 16 of the Instructions on budget accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n (hereinafter referred to as Instruction N 148n) we hang at 310. useful life 36 month and the neighbors claim that we are fools.

What do control authorities pay attention to when checking the correctness of reflection of modernization operations in accounting?

For those types of fixed assets that are not indicated at all in depreciation groups, the useful life is established by the taxpayer in accordance with the technical conditions or recommendations of the manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation). For example, a laptop that is not in the Classification.

In addition, in the list of inventories (clause 51 of Instruction No. 148n) the removable hard drive is not named. In this case, a complex of structurally articulated objects is one or several objects of one 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 on your own.

Okof Hard Drive 2021 Shock Absorption Group

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OKOF-2 code: 330.28.23.23

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Note that a computer is a complex of structurally connected objects ready for operation. Therefore, a laptop (depreciation group 2), as well as a desktop computer that can immediately after purchase be included in the production process and begin generating income for the company, when registered, is subject to the same useful life of 2 to 3 years.

Thus, with the change of the OKOF code for the “computer” object, the depreciation group did not change (second), the useful life also remained unchanged and today, as before, is over 2 to 3 years inclusive.

Computer shock-absorbing group

In this regard, when purchasing a computer, the question arises of how to take it into account. Is it possible to take into account each component separately (and thereby immediately write off as expenses the cost of those whose price does not exceed 10,000 rubles)? Or is the computer, along with all its components, accounted for as a single item of property, plant and equipment?