Free legal advice online
The involvement of lawyers in legal disputes is due to the need to fully protect the personal interests of citizens. As practice shows, citizens avoid legal assistance in order to save money, but in practice this is associated with high costs.
Even citizens with a lawyer's education do not always keep up with current changes in legislation, so it would be advisable to consult a qualified specialist. The convenience is that consultation with a lawyer is free and online. Where and how to get free legal advice?
is provided throughout the Russian Federation. Citizens, residents of the state, as well as non-residents of the country who temporarily reside in the Russian Federation can take advantage of the support.
Moreover, lawyers can advise interested parties outside Russia, but only within the framework of domestic legislation. Legal advice is provided free of charge online around the clock, regardless of weekends and holidays. The response time from specialists on the website is up to 15 minutes.
There is no need to register on the Internet portal and you can send a personal appeal anonymously. Attention! The online lawyer provides answers to questions and continues to support the client in the event of further difficulties.
Legal advice can be obtained in the following ways: use the online chat service; draw up a contact form for the feedback service; call the hotline.
The reason for writing off the mouse in the act
At the level of Windows itself, through the Control Panel, you can disable little-used or unused devices and ports, for example, those intended for games.
If the network card is built into the motherboard, then it is possible that it is disabled at the BIOS level.
Author: Alexander Iron Anatoly 2017-12-12 Thank you. It’s written intelligently. I didn’t know a lot. [Reply] [Cancel reply] Evgeny 2016-04-07 “Believe me, it’s much easier to buy a new keyboard than to engage in a painstaking and dirty task for a decent amount of time.” I completely disagree, and I think that the author is wrong: 1.
This is not such a painstaking task;2. The activity is not particularly dirty; 3. It takes a maximum of 10 minutes, but when you do it for the first time it takes 20-25 minutes, but no more. I want to say that if the keyboard is dirty, buying a new one is a waste of money, it’s easier to clean it and the keyboard will work for a long time.
If some standard keys or a whole cluster of keys do not work on the keyboard, sudden failures occur, then, alas, either the keyboard has a defect (acquired or, more often, congenital), or there are problems with the cable. Just in case, you need to check the tightness of the cable connection in the PS/2 or USB socket, but most often such a keyboard will have to be replaced. If some additional multimedia keys do not work on the multimedia keyboard, then we can solve the issue here; you need to obtain and install (or update) the keyboard driver.
Sometimes a completely “dead” keyboard is actually
Causes of computer mouse malfunction
05/25/2015 — 14:53 4050+ Information entry equipment is most at risk of breakdown, as it has mechanical elements along with electronics.
And in this regard, a computer mouse will not be an exception, because it is the main device for navigating in the Windows environment and when surfing the web in a browser window. And malfunctions of this “rodent” often lead to the purchase of a new one, since the cost of budget models “does not bite.” In order not to make a mistake with the choice, the “Iron Friends” web project recommends paying attention to all technical aspects of the purchase. After all, the final choice will allow you to fully enjoy working in the operating system.
The answer to the subtitle may turn out to be the most banal - the device has failed and cannot be restored.
The cause is often a short circuit, physical damage or user intervention. To rule out this option, test the mouse on another computer.
Make sure that the plug and cord do not have surface defects, and the indicator glows evenly. If you used a wireless model, then first try changing the batteries. To do this, it is enough to have known good batteries of the appropriate format, for example, empty the TV remote control. The mouse lights up, but still does not respond to movement, check the functionality of the wireless module. A small USB keychain should take place in a free USB connector and be detected by the system.
Mouse problems
The mouse pointer does not work when Windows boots. Of course, this is trivial, but we always check the tightness of the cable connections with hope. As a variant of a real malfunction, the mouse “goes crazy”, that is, when it is moved, the pointer jumps and jumps all over the screen. Remember, did you change the mouse while the system unit was on? (I remind you that power is supplied to the motherboard even when the computer is turned off, and to be safe, you need to pull the plug from the electrical network). “Pisi-half” mice and keyboards very often die from such abuse, and they may not fly out immediately, but after some time. It should be noted that a mouse is a potentially unreliable device that can unexpectedly fail at any time. Keep two mice or even a bunch of mice at home so you can replace them at any time.
The mouse does not listen well; when we move the mouse, its pointer does not reach the point on the screen we need. When at rest, the mouse pointer twitches on its own. We turn the mouse over and clean the LED hole and, if necessary, the LED itself; maybe some stuck hair is the reason for the “disobedience”. Second, we look at the surface on which we move the mouse.
Computer and Earnings for Beginners
One of the frequently asked questions regarding a computer mouse is: what is wrong with it?
If you can determine the cause of the problem, you will find the right way to fix the problem. Without using a mouse, the computer becomes less functional. The reasons for the breakdown are often the same, and this does not depend on the manufacturer’s brand.
Frequent causes of breakdowns of laser and optical mice include: – technical breakdown (damage to the wire, USB or PS/2 input does not work) – mechanical breakdown (incorrect operation of the scroll wheel, buttons are not fully pressed) – the mouse is not configured correctly for a specific game or application. In this case, there is no need to repair, you just need to configure the mouse for a specific application. Troubleshooting methods.
The most common problem with a mouse is the scroll wheel not working. The reason may lie in the lack of drivers for the mouse, or in incorrect settings. In “Start”, open “Control Panel”, there is a “Mouse” item.
Let's check if everything is configured correctly.
The main problem may be a broken wheel. This problem can be solved in a workshop by simply replacing the wheel. Or you can buy a new mouse: more beautiful and more convenient than the old one. PS/2 or USB mouse does not respond. First, let's look at the older model of PS/2 mice. A common cause is a damaged connector.
Check that all pins are intact. If the keyboard does not work along with the mouse, then the problem is broken PS/2 connectors. In this case, you should switch to a USB mouse and keyboard.
Write-off of computer equipment (reasons due to wear and tear) in 2021
The reasons for such loss are:
- irreparable damage or damage.
- physical deterioration;
- obsolescence;
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Computer equipment, more than other types of equipment, is characterized by rapid obsolescence. The rapid development of computer technology often leads to the fact that the existing fleet of computer equipment, which is in working order, still needs to be updated and modernized for production purposes. Therefore, for computers and office equipment, fairly short useful life periods for calculating depreciation are established by law - from 3 to 5 years.
To ensure that no longer used computer equipment hangs on the balance sheet, it should be written off.
Nuances of writing off office equipment for commercial companies For businessmen, the general procedure for writing off equipment is quite simple. Among their faults there are also removable and irreparable ones. The cause of monitor failure may be damage to the matrix, screen processor, etc.
Important: They can occur due to even a small impact, overheating of the monitor, or moisture and dust getting into it.
The keyboard and mouse are particularly vulnerable, and therefore the most frequently replaced elements. The most common causes of damage to the keyboard are sticking of contact groups and their oxidation, as well as combustion. This happens due to moisture getting into the equipment. The mouse may become unusable due to failure of the infrared sensor, mechanical failure, etc.
Attention For example,
When auxiliary equipment is faulty
The monitor, keyboard, and mouse also fail. Among their faults there are also removable and irreparable ones.
The cause of monitor failure may be damage to the matrix, screen processor, etc. They can occur due to even a small impact, overheating of the monitor, moisture and dust getting into it.
The keyboard and mouse are particularly vulnerable, and therefore the most frequently replaced elements.
The most common causes of damage to the keyboard are sticking of contact groups and their oxidation, as well as combustion. This happens due to moisture getting into the equipment.
The mouse may become unusable due to failure of the infrared sensor, mechanical failure, etc.
Damage to auxiliary equipment can also occur due to a breakdown of the system unit.
The mechanism for writing off such computer components is similar to writing off a faulty system unit.
Keyboard errors are most often caused by two simple reasons (more complex errors can also occur, but this is quite rare):
Many older keyboards have replaceable cables. If an error occurs, such a cable can be easily disconnected and replaced with another. If a complete keyboard failure occurs, i.e. pressing any key causes an error or incorrect characters to be entered, the most likely source of the problem is the cable. In this case, try removing the cable from the known working keyboard and replacing the existing one with it. If the problem goes away, then the cable is the source of the problem and needs to be replaced. If the keyboard still doesn't work, the source of the problem lies somewhere else.
Most modern keyboards have permanent cables, at least not detachable from the outside. In some cases, you can disassemble the keyboard and see if the cable is inserted into the connector inside the case. Unfortunately, keyboard cables are not sold separately at retail, so your only source of replacement may be another keyboard, which is sometimes not cost effective.
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If the cable is detachable, you can check its connections using a digital multimeter after first disconnecting the cable from the keyboard. It will be much easier to check it if the multimeter has a probe mode with a sound signal. As you test each conductor, gently wiggle the ends of the cable to ensure the contact is stable. If you find a break in one of the conductors, replace the cable or the entire keyboard (if it is cheaper). Due to the low cost of the keyboard, sometimes it is better to replace the entire device rather than order a new cable (of course, if the keyboard is not an expensive model).
Often the first message about a keyboard problem appears during the POST procedure. The error code usually starts with the number 3. If such a message appears, write down the error code. Some BIOS do not display an error code, but something like Keyboard stuck key failure
A similar message appears when a key is stuck in the Phoenix BIOS. Unfortunately, this message cannot determine which key is faulty.
If the error code (XX 3xx) is preceded by a two-digit hexadecimal number, then this is the scan code of the faulty key. Using tables, you can determine which key corresponds to a specific scan code. Remove the cap from the suspicious key and clean the contacting surfaces - in most cases this is enough.
You can determine if the keyboard connector on the system board is faulty by measuring the voltage on some of the pins. To avoid damaging the keyboard or system unit, turn off the computer. Then disconnect the keyboard and turn on the power. Check the voltage between the common wire and the other contacts. If all voltages are within limits, then the components on the system board related to the keyboard are working properly.
If the measured voltages differ from those specified, the system board may have failed. Otherwise, the fault should be found in the cable or keyboard. Try connecting a known working keyboard to the system unit; If normal operation does not resume, it means that the motherboard has failed and needs to be replaced.
On some newer computers, the power supply to the keyboard and mouse connectors on the system board is protected by a fuse that can be replaced. Check to see if there is a fuse on the system board near the keyboard or mouse connectors. On some computers, the keyboard controller (for example, 8042) is installed in a slot, i.e. is removable. In this case, you can repair the keyboard control circuit on the system board by simply replacing the controller chip. Since these chips have built-in ROM, it is better to buy the chip from the motherboard manufacturer or BIOS for replacement. If the motherboard contains a soldered chip
Keyboard troubleshooting and repair
keyboard controller or a chipset in which the keyboard controller is integrated with other I/O chips, the system board will have to be replaced.
Although disassembling the keyboard is possible, given the extremely low cost of new keyboards and the high labor intensity of the process, you are unlikely to want to do it.
Cleaning the keyboard
To keep your keyboard in working condition, it needs to be cleaned. For prevention, it is recommended to clean it with a vacuum cleaner once a week (or at least once a month), but it is better to use a soft brush. Instead of a vacuum cleaner, you can use a miniature compressor to blow out dust and dirt. When cleaning with a compressor, hold the keyboard with the keys facing down.
All keyboards have removable keycaps, which can be used if a key does not work well. For example, a typical situation is when a key does not work every time it is pressed. The cause is usually dirt accumulated under the key. It is convenient to remove keycaps using a U-shaped grip designed for removing microcircuits from sockets. Place the curved ends of the grip under the cap, bring them together so that they catch on the bottom edge of the cap, and pull up. IBM also makes a special tool for removing caps, but the clamp for chips is better. After removing the cap, remove dirt with a jet of compressed air. Then put the cap back in place and check the operation of the key.
Do not remove the spacebar on an 83- or 84-key keyboard; it is very difficult to replace. The 101-key keyboard uses a different design that allows the key to be removed and installed.
On some keyboards, removing the keycap directly separates the key from the switch. Therefore, be especially careful when disassembling or assembling the keyboard: you risk damaging the switch. Classic IBM/Lexmark Model M keyboards (currently manufactured by Uni-comp) use replaceable keycaps that, when removed, leave the key in the same position. This greatly reduces the risk of damaging the switch when cleaning the keyboard.
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It may happen that you spill something on the keyboard. A disaster will not happen if you quickly rinse the keyboard with distilled water, then partially disassemble it and rinse all parts with the same water. If the spilled liquid has dried, allow parts of the keyboard to soak. After this, rinse its parts again in about five liters of water; all unnoticed remnants of dirt will disappear completely. Once the keyboard is completely dry, it will work. Don't be surprised, but the keyboard can actually be washed with water without causing damage to its components; only the water must be distilled, i.e. without sediment and dissolved mineral salts. And one more note: the keyboard must be completely dry before connecting to the computer. Remaining moisture can cause short circuits in the circuit. Don't forget that water is a good conductor.
Because the environment and location of a PC can cause a layer of dirt or dust to settle on the keyboard, some companies produce a thin membrane covering that is placed over the keys. The coating protects the keyboard from spilled liquids, dust, dirt and other contaminants. Since the membrane is very thin and durable, it practically does not interfere with typing and general operation of the keys.
A possible reason is the “death” of the mouse after connecting to a switched on computer. This happens especially often with PS/2 mice. It would be a good idea to check the device connection in the BIOS, similar to the keyboard.
PC malfunctions for write-off
If after replacing the power supply, the computer still does not turn on, then checkmate. the board is not working properly, and if it turned on, then the problem was in the power supply. The problem is either a malfunction of the motherboard, video card, or memory.
If the problem is in the RAM, you must first clean the contacts on the memory modules with an eraser and insert it back. If the computer does not start (you can borrow a memory stick from a neighbor for a while or let him check yours, just keep in mind that the memory comes in different standards SDRAM, DDR1, DDR2, DDR3 and you need to change to the same one) Next, we check the video card - replacing it with a known good one (you can again with a neighbor, but again we take into account the video card standards: there are PCI, AGP and PCI-E; if the video card has connectors for additional power, don’t forget to connect them.
In this case, such type of activity as “Write-off of office equipment” is not established in the list of licensed types of activities. Are you wondering what ways not to conclude an agreement with a supplier? Or do entering into an agreement with this supplier have unfavorable consequences? What's stopping you? After all, decommissioning of office equipment is not mandatory for licensing.
I think everything is correct. Currently this forum is being viewed by: no registered users and guests: 0 AlexSSS Our computers before 2002 should work for 10 years.
Therefore, give reasons for malfunctions (not ideas) for LCD monitors and system units. The devil is insidious - he can simply come to us in the guise of the devil in the accounting department. The only problem when writing off an operating system (computer) is the VAT refund (in the main taxation system), sorry, about depreciation according to PBU or Tax Code, it is calculated there at cost.
Hello dear readers of the MSWindows7.ru blog.
Decommissioning of computer equipment
Copyright: Lori's photo bank Almost no enterprise today can avoid writing off computer equipment, since this category of fixed assets has become firmly entrenched in the production and management process. But you should know how decommissioning computers differs from other OS objects.
Our publication is devoted to the disposal of office equipment included in, so we will add just a few words about how to write off a computer costing less than 40,000. Such equipment is usually included in the inventory and is written off as costs upon commissioning.
The main criterion for writing off OS is the loss of necessary useful qualities used for production purposes. The classic reasons for such a loss are damage or damage that cannot be repaired. Legislators have approved very short (SPI) depreciation calculations for office equipment - 3 - 5 years.
We will not dwell on physical wear and tear, since it is associated with an understandable situation when the SPI of office equipment has expired and write-off is carried out legally.
Let's talk about obsolescence. Office equipment, to a much greater extent than other groups of operating systems, is subject to rapid obsolescence.
This is due to the rapid development of computer technology and often leads to the fact that the company’s fleet of working computers requires modernization or complete renewal in order to make production profitable.
Write-off of office equipment and computers in commercial companies
So, in order for unused equipment not to be listed on the balance sheet, increasing the amount of wear and tear and not benefiting production, it must be written off.
The write-off rules for merchants are very simple. The legislator does not oblige them to involve specialists to assess the suitability of the equipment from outside, and in order to formalize the write-off of office equipment, a commission should be created from the company’s personnel and its conclusion on the write-off of the computer should be validated, which specifies the causes of breakdowns, the possibility and cost of repairs or the irrationality of its implementation . At the discretion of the head of the company, you can attract a specialized organization or a third-party appraiser if the company does not have such specialists.
Based on the conclusion, they draw up an act of writing off computer equipment. There is a unified form No. OS-4b “Act on the write-off of groups of fixed assets”, which indicates all the technical characteristics of several objects, the initial and residual (if any) cost of each, the amount of accrued depreciation, the reasons for disposal and information on the presence of precious metals and transfer for recycling. Legislators do not oblige the use of an act of form No. OS-4b; companies have the right to develop their own document with the mandatory details, but practice has shown that the standard form of an act for writing off computer equipment is more often used, a sample of which can be downloaded below.
What could be the problem with the keyboard, mouse, or peripheral devices?
Contents: [contents] Quite often malfunctions occur in keyboards, mice, and various peripheral devices, which are not difficult for an experienced user to fix. The causes of malfunctions are quite varied and determining the exact one is not so easy for beginners.
Minimal knowledge of the main malfunctions of the keyboard, mouse, and peripheral devices can help to cope with a difficult task.
Keyboard malfunctions Incorrect information displayed on the monitor. When you press some keys, completely different letters, numbers, and symbols appear on the monitor.
Most often, the cause of such a malfunction lies on the surface - a stuck key responsible for an additional function - Alt, Shift, Ctrl, Enter. The reason for this sinking may be a common technological defect, moisture or debris getting into the keyboard. As practice shows, with an inexpensive simple keyboard there is no point in disassembling it and trying to clean it, and it is much easier to buy a new one.
A key or several at once does not work at all. The cause of this malfunction is most often a defect in the manufacture of the keyboard or a problem with its cable.
In this case, you need to check the connection or simply purchase a new keyboard. If additional multimedia keys do not work, you should try installing or updating the driver. Absolutely “dead” keyboard.
The keyboard may not work at all due to either technical reasons (manufacturer's defect, breakdown during operation) or software reasons.
Membrane keyboards
The membrane wears out much more slowly. For example, I had a membrane keyboard from Logitech, which worked for more than two years under intense conditions, but still moisture from the air got into it and oxidation of the contacts of 7-9 keys occurred at once. Therefore, membrane keyboards are also afraid of water. Over time, the membrane gradually dries out, loses elasticity and breaks appear in it. In budget and not so budget models, the membrane is not solid, but consists of individual rubber bands of complex shapes. If water accidentally enters the membrane keyboard, the tracks begin to oxidize. I suggest watching an interesting video of their repair at home.
This type of keyboard is the most budget-friendly. Due to wear of the membrane, they experience a loss of sensitivity and deteriorate tactile sensations from work. This is especially true for the cheapest copies, in which even the body bends and creaks when you press the keys, which have uneven pressure when pressed and the keys stick almost from the first day of operation. They are also distinguished by a rigid cable, which bends poorly and often has a specific chemical smell. Let's look at an example of a simple “repair”, but in fact a simple cleaning of a keyboard that has worked for 10 years!
There are at least 3 ways to repair membrane keyboard tracks at home:
- Using foil and tape.
- Using copper wire and tape.
- Using special conductive glue.
Let's take a closer look at these methods in the video.
Causes of keyboard malfunction
Until recently, almost no one was interested in keyboard failures, since in case of any malfunction the keyboard was thrown out and a new one was purchased in its place.
But the “fat” times are behind us, and just as employers are in no hurry to spend money on a new keyboard, users are in no hurry to shell out 20-30 US dollars from their pockets to buy a new keyboard.
It’s a different story if the malfunction occurs in a laptop—the keyboards of which are individual and are almost always repaired rather than replaced with a new one. In this article, we propose to analyze the main causes of keyboard malfunctions. The most common problem with almost all keyboards is erasing the inscriptions on the keys.
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To solve the problem, you can use a temporary solution - stickers.
Experience shows that this method of solving problems is impractical - stickers quickly fly off or are erased again, so it is better not to regret 500 rubles and have an engraving on the keyboard or sign the buttons using a stamp.
Another common problem with keyboards is when it is no longer detected by the controller. If the USB keyboard is no longer detected, you can disconnect it and try connecting it to another USB port. If it doesn’t help, try rebooting with the keyboard already connected to the new port.
This trick will not work with old PS/2 keyboards - it can only be disconnected and connected when the computer is turned off.
If the keyboard does not come to life, then you should check it on another computer
Reasons for decommissioning the keyboard and mouse
A mouse is a device that helps the user work on a computer. When it breaks down, many users do not know how to move from the keyboard to the necessary system icons. This situation leads to the end of the session and the search for service centers for the repair of electronic equipment, or purchasing a new device. Since the mouse is a reliable piece of equipment, in many cases the damage will be minor. Poor contact between the battery and the control board.2.
If you have such qualities as perseverance, attentiveness, and the ability to work with a tester and a soldering iron, then you can easily, based on the information provided, quickly determine the cause of the device failure and even repair it. Failure of one of the electronic components.3. Identifying the cause of the malfunction and methods for eliminating it. To begin investigating a broken device, you need to disconnect it from the power supply, remove the wireless communication module from the USB computer and remove the battery. To get to the control board in most models, just unscrew the fasteners located under the battery and use a flat Use a screwdriver to disconnect the upper part of the housing from the latches.
Visually or using a multimeter in the position of checking semiconductor devices, examine the plus and minus marks, connecting wires and soldering points for the presence of oxides and mechanical damage. Due to strong vibrations and mechanical stress, microcracks may occur at the junction of elements with board traces. Member of the Bar
Reasons for decommissioning a computer
Contents The need to update computer equipment faces the management of every company - a small company or a large enterprise. Computers become obsolete very quickly, and therefore it is necessary to purchase new, modern equipment.
offers its services for professional examination, write-off and disposal of computer equipment. It is logical that the presence of outdated, non-working equipment on the balance sheet is a fairly noticeable gap in the financial statement for an organization.
In addition, bulky system units and monitors take up valuable office space.
Simply taking the equipment to a landfill is prohibited: the environmental legislation of the Russian Federation strictly regulates the process of recycling computer equipment. Therefore, the only correct solution is to contact specialists who will decommission computers at the enterprise on a turnkey basis in accordance with the requirements of the current law.
So, how does ExpertUtil work?
At the first stage, you contact our specialists and leave a request to write off your computer equipment. We assign you a personal manager who will supervise the project, prepare a commercial proposal for your order and answer all your questions; If you are satisfied with the terms of ExpertUtil, then we prepare a contract for the provision of services and send it to you, and also agree on a time convenient for you to carry out the examination; At the agreed time, ExpertUtil specialists will come to you and diagnose the equipment.
Computer in budget accounting
In this case, a positive decision of the main manager is required to accept for budget accounting property acquired through extra-budgetary activities, if the sources of acquisition of property are different.
1. In order to deal with this issue, it is necessary to remember that the procedure for maintaining budget accounting is regulated by the Russian Ministry of Finance. In his letters, he still adheres to the opinion that a computer should be accounted for as an inventory object consisting of a system unit, monitor, and keyboard.
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Recycling of computer equipment
→ → Update: June 26, 2021 The components of any computer device contain a certain, albeit small, amount of precious metals. When purchasing computer equipment, each organization is obliged to take into account the precious metals it contains in accordance with the law.
If such “gold-containing” equipment fails, it cannot simply be thrown away. through specialized organizations is mandatory for everyone.
For the correct operation of modern software, increasingly powerful and fast computers are required. Unfortunately, there comes a time when upgrading equipment to meet the ever-increasing needs of programs is no longer possible. In this case, the reason for writing off the computer will be its obsolescence.
But the obsolescence of a computer must be confirmed by facts.
Among them may be the following:
- For the purchased program to work correctly, a certain version of the operating system is required, which cannot be installed on a computer with outdated parameters, etc.
- with a database processing rate of 1 hour, the computer “copes” with it in 3 (4, 5...) hours;
In addition, the reasons for the impossibility of modernization must be stated.
For example, components are not produced that are compatible with the existing computer configuration, which could increase performance or RAM. If this equipment cannot be used in another area of work, then the computers will have to be written off and disposed of.
Down with Taraknov
When assembling a computer, the accounting department writes off purchased individual electronic devices from inventory accounts to account 106 01 000 “Capital investments in fixed assets.” The debit of this account accumulates other expenses associated with assembling a computer. After assembling the computer, the resulting fixed asset item is written off to fixed asset account 101 04 000 “Machinery and Equipment”.
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Option one. A separate system unit or monitor should be considered as a separate inventory item. It should be noted that there are positive court decisions in support of organizations when the system unit, monitor and keyboard were accounted for as separate inventory objects. They say that in personal computers each item has its own functional purpose and can perform its functions in different configurations. In particular, this is the Resolution of the Federal Antimonopoly Service of the Ural District dated 06/07/2021 No. Ф09-4680/06-С7. At the same time, the content of the All-Russian Classifier of Fixed Assets, approved by Resolution of the State Standard of the Russian Federation dated December 26, 1994 No. 359, was analyzed. The same point of view is contained in the Resolution of the Federal Antimonopoly Service of the Ural District dated January 25, 2021 No. Ф09-6318/05-С7. Unfortunately, these decisions were made in favor of commercial structures that are guided by PBU 6/01 “Accounting for fixed assets.” We can only hope that sooner or later common sense and scientific and technological progress will overcome the inertia of the Ministry of Finance.
