Computers as a main tool, problems associated with identifying an inventory item

Why keep records of computer equipment in IT?

Suddenly it turns out that some of the equipment was moved, some was written off, and the other part is unknown where it went.
The accounting department is furious, the IT manager is confused, and the Enikey people are running circles around the company and hastily looking for where this or that office equipment is. This happens because accounting is important to accounting, and in the IT structure, management accounting is often important. The main task of management accounting is to answer the question of what state the organization is in and how it is necessary to distribute available resources in order to increase operational efficiency. Those. Is it beneficial for this equipment to stand there? Great, we'll move it. The director said that we would provide a workplace for a new employee, and the free equipment is listed in another company of the holding? This is management accounting, which often does not coincide with accounting and especially tax accounting. Indeed, how to resolve the issue with accounting? This is actually a good question. Obviously, no one will allow the IT department to reflect in the accounting department everything that concerns accounting. Accounting departments generally don’t care where and how the equipment works, the most important thing for them is that they can show where it is at any time, promptly submit information about the write-off of office equipment, cartridges, keyboards and mice, and the rest is completely unimportant to them. This is the first.

Secondly, what will we do when we urgently need to find out where this or that equipment is located? According to accounting, the UPS is assigned to Ivanov, and where this Ivanov is located is completely unclear. It seems that our IT specialists transferred and configured it, but no one will immediately remember when and where.

Third point. We were given the task of adding memory to a specific ancient computer so that it would work faster. Even accounting won’t help here; they can keep records of complete sets, but they don’t even know what’s “inside.” To understand where we can get extra memory, we need to use a brute force method, open each computer or run a monitoring program on the computer and determine what is inside, and only after that we will find what we need. We come to an obvious solution. We need a separate program in which we could keep track of equipment. At the same time, it is necessary that it covers all IT needs in terms of inventory accounting; the program must not only keep records of each component, but also take into account the parameters (characteristics). The goal is clear and most importantly, we found out why all this is needed.

What technology are we talking about?

From the school curriculum in computer science, we remember that there are such concepts as “internal” devices (RAM, processor, motherboard, etc.), “external” devices (they are sometimes also called “peripheral”), as well as inter-peripheral devices . As for internal devices, their distinguishing feature is that without them the computer cannot operate. As a rule, they are all located in the system unit. Peripheral devices, accordingly, can be turned on or off - this will not affect the operation of the equipment. Why are we telling all this? The fact is that the methodology for accounting for equipment, in this case, will largely depend on how much a “general” computer costs, whether it was purchased assembled or purchased as components, how much equipment was purchased, what taxation regime the organization applies, and How much does the sum of all purchased computers cost?

In general, there are plenty of interesting nuances here. Let's figure it out:

1. As the client told us, if the computer is purchased assembled, i.e. immediately with the system unit, monitor, keyboard and mouse (and this is reflected in the delivery note as a single item), then it is due in full. If the invoice computer is divided into components, then each of them must be assigned an inventory number and then accounted for separately. Moreover, if the total cost of all purchased computers exceeds 100 minimum wages, then they are taken into account as part of fixed assets.
2. You should pay attention to what is specified in the accounting policies of the organization. According to 5 PBU 6/01 and paragraph 7 PBU 1/2008, if fixed assets worth up to 40 thousand rubles are taken into account as material and production costs, then the acquired property (in our case, a computer) is reflected in account 10 and written off on the credit of accounts 20.44 or 26.
3. If this is not provided for in the accounting policy, then each object is reflected as a fixed asset on account 08 “Investments in non-current assets”, credited with account 60 “Settlements with suppliers and contractors”, and then transferred to account 01 “Fixed assets "
4. A computer costing less than 40,000 rubles can be perceived as material expenses, according to paragraph 1 of Article 256 of the Tax Code of the Russian Federation;
5. If there is a need to use a computer as a fixed asset, then it is necessary to resolve the issue of depreciation, in particular, its service life and wear and tear. Based on these standards, the amount of depreciation charges is determined and they are written off to the debit of account 20,44 or 26 and the credit of account 02.

In the first case, the computer is “broken down” into components and the costs for it are classified as material costs. In the second - as a fixed asset with the assignment of an inventory number for one “solid” device.

Decommissioning of computer equipment

• with normal processing of information volume in 1 hour, the computer does this for several hours;
• The purchased program cannot be installed on an existing computer due to its outdated parameters, etc.

Decommissioning of computer equipment

• expensive components of the system unit, the reason for which was a power surge or ingress of water, dust, etc.;
• microcircuits due to electrolyte spillage from a depressurized Bios battery, or due to a stabilizer failure;
• body blocks due to deformation, etc.

NOTE! If, as a general rule, the process of decommissioning computers looks quite simple, then the need to attract a licensed company for disposal may entail the need for additional examination of the equipment by specialists of the recycling company.

• substances hazardous to the environment, i.e., subject to the Law “On Waste” dated June 24, 1998 No. 89-FZ;
• precious metals - thanks to the precious “filling”, the decommissioned computer is subject to the Law “On Precious Metals” dated March 26, 1998 No. 41-FZ, as well as the instructions of the Ministry of Finance on the special accounting of precious metals.

What to do if write-off office equipment contains precious metals?

Thus, computer equipment is one of the objects that cannot simply be thrown into a landfill when decommissioned. They must be handed over to a licensed specialist company for disposal. The disposal procedure should be indicated and approved in the set of documents for disposal.

We recommend reading: Energy laws in Moscow

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State institution. The store issued an invoice with a list of spare parts for the system unit (case, hard drive, motherboard, etc.). After payment, the store will assemble and give us a system unit from the listed spare parts. The invoice contains all spare parts for the system unit. Under what clause should I pay for components for the system unit?

Answer

This site is not a mass media outlet. As a printed media outlet, the journal “Accounting in an Institution” is registered by the Federal Service for Supervision of Communications, Information Technologies and Mass Communications (Roskomnadzor), registration certificate PI No. FS-77-62323 dated 07/03/2021.

Fixed assets are accounted for differently in accounting and tax accounting. It depends on the value of the fixed asset. What counts as fixed assets in 2021? We have made detailed instructions on accounting for fixed assets in 2021 and looked at examples of depreciation methods.

New or used equipment? What is more profitable to buy?

As part of our duties, we from time to time visit various organizations, communicate with people, and resolve some work issues with them. It’s clear that when communicating with a client, we cannot help but notice, excuse me, what chair he sits on, how high-quality and aesthetically pleasing the renovations are in his office, and, ultimately, what type of computer he has installed at his workplace. According to our modest observations, a considerable number of employers do not give much preference to the purchase of “powerful” equipment, opting for fairly “simple” technical solutions. Whether this is right or wrong is largely a subjective question, the answer to which everyone can give themselves.

But there is one problem here that concerns our long-suffering colleagues among accountants - they too often complain that their 1C is “buggy”, that the program “works very slowly” and that they constantly have to restart it. This is partly due to the fact that rather “heavy” software is installed on not very “strong” computers, in the form of “boxed” 1C.

Dear friends... Let's completely forget about this atavism in the form of installing Odeneski on the hard drive. Why is this necessary when many have been successfully using 1C 8.3 in the cloud for a long time - a fast, convenient and intuitive service that allows you to solve production problems without any problems. The most important thing is that it does not take up space on your hard drive and its speed does not depend on the newness or obsolescence of the computer. Take advantage of free access for 14 days and appreciate all its benefits! As they say, it is better to see once than to hear a hundred times!

Used equipment also has its advantages

They say that when buying a used car, a person buys another person’s problems along with it. Probably the same statement can be applied to computer technology. And yet this also has its undeniable advantages. Let's imagine a situation where a group of students who do not have much money as initial capital decided to open their own business. It is assumed that the staff of the future company will consist of five people. Of course, if they are going to be in an office, they will need computers. The question is, where can I get them? The answer is very simple - buy somewhere on Avito. By the way, we once talked about this site...

What will they get in return? That's right - inexpensive equipment that seems to work. As they say, it will work for the first time. And here the question arises: “How to reflect used computers in accounting”?

This is actually very interesting. What is sold on similar sites is not subject to any documentation, because The sale of goods on them is primarily carried out by individuals. As if later there would be no problems with the inspection authorities, who would become very interested in where the computers came from, even if they were old... Young entrepreneurs should be prepared for this.

How to account for computer equipment?

Let's try to select criteria. The ITIL methodology in terms of IT asset management (ITAM) comes to our aid. ITAM

– methodology for accounting for IT assets and managing IT resources throughout their life cycle. IT assets themselves are divided into two types: tangible (computers, laptops, monitors, etc.) and intangible (software, licenses, subscriptions, etc.)

Develop an accounting model

At the first stage, we need to understand whether we need to take into account all computer equipment? In accounting there is such a thing as low-value inventory items. Often, this accounting inventory is written off as soon as it arrives to us. Yes, and in IT this is often used, only with a different sauce. For example, all kinds of mice and keyboards are low-value inventory items. Accounting departments generally don’t care about this equipment. This is a consumable item. Those. the fact that this equipment has arrived is recorded and immediately written off. It turns out that we need to select groups of equipment that we will maintain and control. We must ask ourselves just one question: What should we control and what should we not?

Having written out the categories of equipment, we will develop an accounting model. We enter these categories into the accounting system, and each individual position within them. In IT Department Management 8, we solved this issue by introducing two item entities and an item card. A card is a specific equipment, and a nomenclature is a grouping or category of a specific equipment.

Equipment life cycle

Great. We have categories or equipment in these groups. Monitors, memory, printers, etc. Here we come to the second stage. Each position has its own life cycle

. Equipment is born, lives, breaks, is repaired and ultimately dies. This is warehouse accounting + repairs. The equipment has a status that changes. Think about the life cycle. It’s not a fact that you immediately need to take into account all the states of the equipment. For example, the statuses: “in reserve for replacement” and “new” can be combined into one as “new” and not torment yourself with such detailed accounting.

Accounting for characteristics (parameters)

For assets, we need to know about their characteristics, as we found out earlier. Moreover, not only tangible assets can have characteristics, but also non-material ones. For example, ITS 1C subscription

– this is also our asset that we can use. This subscription has an expiration date, which is a characteristic that we need to know so as not to forget to pay on time. For tangible assets, these are the characteristics of equipment. For example, for a hard drive, this is the type (SATA, SAS, SSD), size (512 GB, 1 TB), etc. Moreover, the characteristics can be expandable. Those. Today we only need this, and tomorrow we can add something of our own.

Identification of computers and office equipment

At this stage we need to think about how we will identify the equipment. Suppose we have two absolutely identical monitors, but one was repaired and the other was not. You need to choose one of them and deliver it to the director. Which? Obviously one that has not broken before. Which one didn't break? Of course, we need some kind of sign by which we can clearly point to the equipment and understand for sure that this is what it is. Those. they must be distinguished from each other and each must have a history of repairs, movements, where and when it was located, etc. Options for solving this problem: 1. Label with serial/inventory number

.
There may not be a serial number, but we must assign an inventory number when we begin accounting. There is only one downside - it takes a lot of effort to cover all the equipment, and besides, the paper can fade over time. Of course, it all depends on the paper itself, but still. 2. Label with barcode
.
It’s simpler here, but essentially it’s a variation of the option above. The barcode is universal and can be of any type. 3. Workplace passport.
Similar to point 1, but the piece of paper is too large.

MPZ or OS?

This is the first question an accountant asks when picking up an invoice for purchased equipment. A computer can be accounted for both as part of inventories and as part of fixed assets.

According to PBU 6/01 “Accounting for fixed assets, clause 1 of Art. 256, paragraph 1, art. 257 of the Tax Code of the Russian Federation, and Letter of the Ministry of Finance dated February 17, 2016 N 03-03-07/8700, in order for the purchased equipment to be classified as fixed assets, the following requirements must be simultaneously met:

• The computer must be used for administrative needs or for the provision of paid services or production of products.
• Not intended for further resale.
• Will be used for at least one year.
• Brings economic benefit (income) in the future.
• The initial cost of purchased office equipment must be over 40,000.00 rubles for accounting purposes, and 100,000.00 rubles for tax accounting.

The cost limit at which acquired assets are included in fixed assets for accounting purposes is established in the accounting policy of the organization and can be below 40,000.00 rubles, but not higher.

What you need to know

In accounting, a computer is accepted for accounting as a fixed asset (OS) if it immediately meets the criteria of PBU 6/01. In other words, a PC can be the main tool if:

1. It is expected to be used for more than 1 year.
2. It is capable of bringing economic benefits.
3. The company is not thinking about selling it.

In PBU 6/01 there is no restriction on the cost of fixed assets, since any items that meet the above criteria can be classified as their objects, regardless of cost.

EXAMPLE

We bought an ASUS laptop for 25,000 rubles. The company does not plan to sell this laptop; it will last more than 12 months, and an accountant will work on it remotely. Based on these conditions, a laptop can be classified as a fixed asset.

Meanwhile, PBU 6/01 states:

if the above criteria are met in relation to an asset and it costs within the limit established by the accounting policy of up to 40,000 rubles, such an asset can be taken into account as part of inventories (MP).

Therefore: if the accounting policy provides for such a condition, the laptop can be accounted for as inventory. But to ensure the safety of these objects, we recommend that they be accounted for off-balance sheet in a separate sub-account.

Accounting as a common block or separately?

That's the next question. The basic equipment of the computer includes:

• system unit;
• uninterruptable power source;
• monitor;
• keyboard;
• mouse.

Since these components cannot function independently, they should be taken into account as a single inventory object. But the printer, especially if it is an MFP, can be taken into account separately, because it can work independently of the computer.

To determine whether in this case an object should be classified as fixed assets, the total cost of the purchased equipment is taken into account. To make it clearer, let's look at an example.

Example 1.

The following equipment was purchased:

• In the accounting policy, the maximum value of objects at which they are accepted for accounting as fixed assets is set at 40,000.00 rubles.
• The computer was purchased for the head of the sales department; therefore, it will be used for management needs and is not intended for resale.
• All components will be collected into one computer.

Thus, the purchased equipment should be taken into account as a single inventory item; moreover, if a third-party programmer is invited to set up the computer and will be paid for the services, these costs should also be included in the final cost of the computer. These services are considered “bringing to serviceable condition.”

As you can see, the total cost is 41,000.00 rubles, which means these are fixed assets.

To document receipt, the following standardized document forms are used:

• act of acceptance and transfer of fixed assets (except for buildings, structures) (form N OS-1);
• an inventory card for recording a fixed asset item is filled out (Form N OS-6);
• inventory book for accounting of fixed assets (form N OS-6b).

Accounting entries for accounting for a computer as a fixed asset:

*Service life 5 years. The annual depreciation rate is 20% (100%/5 years). The monthly rate is 1.67% (20% / 12 months).

Example 2.

Another computer was purchased for the same thing, but with lower performance and therefore cheaper:

• In the accounting policy, the maximum value of objects at which they are accepted for accounting as fixed assets is set at 40,000.00 rubles.
• The computer was purchased for an accountant, will be used for management needs and is not intended for resale.
• All components will be collected into one computer.

Despite the fact that at first glance the situation is the same as with the first computer, the mandatory conditions for classification as fixed assets do not include the cost - it is below the established threshold. Therefore, the computer must be taken into account as part of inventories.

In this case, the following standardized forms of documents are used to document receipt:

• act of acceptance and transfer of fixed assets (except for buildings, structures) (form N OS-1);
• an inventory card for recording a fixed asset item is filled out (Form N OS-6);
• inventory book for accounting of fixed assets (form N OS-6b).

Accounting entries for accounting for a computer as a fixed asset:

When a computer is several OS

Is the computer the main tool? The answer to this question, first of all, should be in the accounting policy, since everything depends on what criteria for classifying an object as an operating system are enshrined in it.

For example, according to the Ministry of Finance, stated in letter No. 03-05-05-01/06 dated January 20, 2009, if the same period of use is established for all articulated parts of a separate complex, you have the right to take it into account as a single inventory item.

However, if the component parts have different useful lives, then they must be registered separately . So, the same mouse or keyboard may have a useful life of less than 1 year. If a company has at its disposal a lot of office equipment, including computers, then when replacing a mouse as part of a PC as an OS, it is necessary to partially liquidate the object. And this is not always convenient and reasonable.

does not contradict the legislation, especially since they have different useful lives. A computer mouse and keyboard are often taken into account as part of the inventory by service life, and the system unit, monitor and multifunctional devices are considered as an OS or inventory depending on the cost.

POSTINGS

• Dt 10 – Kt 60: purchased system unit, monitor, keyboard and mouse;
• Dt 20 (25, 26, 44) – Kt 10: components are included in the costs upon commissioning.

Repair or modernization?

Sooner or later, a situation arises when it is necessary to either repair or improve existing equipment.

If components are purchased that are intended to replace computer equipment already in the organization, these are clearly inventories and do not need to be assigned inventory numbers.

The question then arises: “What is the difference between renovation and modernization?” (in terms of accounting). The difference is that modernization increases the cost of fixed assets that are subject to improvement, but repairs do not.

It is necessary to clearly define the nature of the expenses, since the residual value of fixed assets is subject to property tax of the organization, therefore, if you unreasonably classify repair as modernization and increase the cost of the computer, the cost of paying property tax will increase .

So, repair is the replacement of a failed component of a computer with one with similar characteristics (power supply, monitor with the same ones).

If components are accounted for as separate objects, then when replaced, those that have become unusable are written off. It will be necessary to draw up a Write-off Certificate. If parts of a computer that is on the balance sheet as a fixed asset are replaced, then the cost of the installed components is written off.

Costs are written off in the month they are incurred.

Example 3.

The computer's uninterruptible power supply, which is the main means, has burned out.

Modernization is the improvement of something. If, during computer repair, they replace, for example, the processor, hard drive, motherboard, etc. with more powerful ones, this will already be a modernization and it will be necessary to increase the cost of the computer as an inventory item.

Accounting for computer equipment during its modernization affects the 08 account, the costs incurred are collected on it. Upon completion of the work, the amounts from the 08 account are transferred to the debit of the 01 account to form a new initial cost

Postings are made:

Information about the modernization performed is reflected in the OS-3 act and the inventory card.

fixed assets inventory accounting policy

Examples of computer accounting:

The organization purchased a computer and accounted for it as a single object.

In February 2012, we purchased equipment for Prima LLC: a system unit for RUB 70,800. (including VAT 10,800 rubles) and a monitor for 35,400 rubles (including VAT - 5,400 rubles) A ​​delivery note and an invoice have been received.

For the total cost, primary documents were drawn up - an act in form No. OS - 1 and an inventory card in form No. OS - 6.

In February, the company put into operation a computer:

D 08 K 60 - 30 thousand rubles monitor registered.

D 19 K 60 - 5,400 rub. Input VAT is reflected on the cost of the monitor.

D 08 K 60 - 60 thousand rubles. The system unit has been registered.

D 19 K 60 - 10,800 rub. Input VAT is reflected on the cost of the system unit.

D 01 K 08 - 90 thousand rubles. commissioning of a computer as a single object

D 68 K 19 - 16,200 rub. Incoming VAT has been taken into account.

Since the cost of the computer as a single object was RUB 90,000, depreciation should be charged.

The service life is set to 30 months. Depreciation rate = 3.33%

The monthly depreciation amount is RUB 2,997. (90 thousand rubles * 3.33%)

Monthly posting:

D 26 K 02 — 2997 rub. The amount of depreciation is written off as expenses.

The computer was modernized on November 29, 2013: a new monitor was purchased for 41,300 rubles. including VAT 6,300 rub. Modernization costs amounted to 35,000 rubles. (41300-6300) - reflected in the act in form No. OS -3.

The old monitor will not be used due to its obsolescence, therefore the OS has been partially liquidated. The monitor is written off on the basis of the OS-4 act. By this time, depreciation had been accrued for 21 months (from March 2012 to November 2013 inclusive). The amount of depreciation written off is RUB 62,937. (2997*21 months)

The useful life of the OS did not change after replacing the monitor. From December 2013, it is necessary to recalculate the amount of monthly depreciation.

Postings for liquidating the monitor:

D 01 subaccount “Retirement of fixed assets” K 01 subaccount “Fixed assets in operation” - 30 thousand rubles. the initial cost of the computer is reduced by the price of the monitor;

D 02 K01 “Disposal of fixed assets” - 20,979 rubles. (30,000*21 months) - the amount of depreciation calculated according to the monitor is written off;

D 91 Subaccount “Other expenses” K 01 subaccount “Disposal of fixed assets” - 9,021 rubles (30,000-20,979) - the residual value of the monitor being liquidated is written off as other expenses.

Remaining service life is 9 months (30-21). The residual value of the system unit is 18,042 rubles. (60000-60000*3.33*21). In accounting, the company will write off modernization costs over the remaining service life.

The monthly amount of depreciation charges from December for the modernized operating system will be equal to 5,892.97 rubles ((18042+35000)*100:9). The correctness of the calculation is confirmed by the letter of the Ministry of Finance of Russia dated December 15, 2009 No. 03-05-05-01/81

In tax accounting, the company must write off the residual value of the old monitor as non-operating expenses; the depreciation rate does not need to be recalculated. After modernization, the cost of the computer was 95,000 rubles, i.e. the amount of monthly depreciation charges is 3,163.5 (95,000 * 3.33).

Every month, the accountant will have to record the deductible temporary difference in accordance with PBU 18/02 “Accounting for calculations of corporate income tax” in the amount of 2,729.47 (5892.97-3163.5).

D 26 K 02 - 5,829.97 the amount of monthly depreciation on the computer was written off as expenses;

D 09 K 68 subaccount “Calculations for income tax”

545.89 rubles (2729.47 * 20) - a deferred tax asset is reflected.

The accounting department will completely write off the new cost of the computer after modernization only after 17 months ((18042+35000): 3163.5). In tax accounting, the company will write off the cost of the upgraded computer longer than in accounting.

Purchase of components that will make up the fixed asset

The preparatory work consists of creating an item group with account 07. Initially, the components for the computer are capitalized as equipment. To do this, you need to use a document in the program called “Receipt of goods and services”, selecting the type of operation “Equipment”. Since components are purchased for the purpose of their further use for assembling a fixed asset, they must be capitalized to account 07 “Equipment for installation.” Cards for components are filled in sequentially. To create a card, you need to click the “Create” button, enter all the necessary details (group, name, manufacturer, article, importer, etc.) and confirm the “Record and close” action. All purchased components must be entered into the group called “Equipment for installation” in the “Nomenclature” directory. In the item accounting account settings, the account for this item group is indicated under number 07 “Equipment for installation”. After a directory element has been selected in the tabular part of the document, the details “VAT Account” and “Account Account” will be filled in automatically according to the previously specified settings.

Fig.1

During the document processing, the following accounting entries were generated:

Fig.2 If mice, keyboards and system units were purchased from another supplier, this is reflected in the database with a similar document. Incoming documents for each individual counterparty, as well as a set of goods, are entered separately in this case.

How to install purchased equipment

The assembly of a fixed asset should also be displayed in the 1C Enterprise Accounting program 8.2. This must be done through a document entitled “Transfer of equipment for installation.” After entering the necessary details into the document form, such as the name of the organization, warehouse, number, date, construction object and cost item, the actions are confirmed by pressing the “Post and Close” button.

Fig.3 Such a document can form the initial cost of a personal computer as a fixed asset. To show costs you need to use account number 08.03, the name of which is “Construction of fixed assets”. On this account, the accountant maintains analytical accounting in the context of construction projects. In this case, as a construction object, we enter a computer to be assembled, this will be the object of analytical accounting for account number 08.03. Where the tabular part of the document is located, the components of the future computer will be added, and do not forget to indicate the correct amount of equipment required for one unit of a fixed asset object. Account 08.03 does not involve maintaining quantitative records, so it will not be possible to enter several pieces of equipment with one document. After the document “Transfer of equipment for installation” is completed, a posting is generated to the debit of account 08.03, credit to account 03.

Fig.4

Accounting for computers and office equipment

Based on the order of the director of Vozrozhdenie LLC, the useful life of this computer was set at three years. When registering this object, the commission draws up, signs and transmits to the accounting department an act of acceptance and transfer of fixed assets (according to the OS-1 form).

Accounting as a single object

When registering computer and similar equipment, you need to pay attention to the way they are reflected in the delivery note. If the components of the computer are reflected in different positions in the delivery note or they have different service life, then they are assigned separate inventory numbers and they are also separately taken into account. Computer accounting has its own characteristics. It is necessary to take into account the cost criterion for classifying objects as fixed assets (more than 40,000 rubles).

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To reduce the tax consequences of such a gratuitous transfer, I think that it will first be necessary to carry it out - according to all the rules! — write-off of computer equipment due to its obsolescence, and only then transfer free of charge the components capitalized after write-off.

Parts, components and assemblies of disassembled and dismantled equipment, suitable for the repair of other fixed assets, as well as other materials are accounted for as scrap or waste at market value, and unusable parts and materials are accounted for as secondary raw materials and are reflected in the debit of the materials account in correspondence with financial performance account.

Reason No. 3 - Write-off of computer equipment in case of moral or physical wear and tear

This entails the need to restore the amount of “input” VAT previously accepted for deduction, attributable to the residual value of the fixed asset involved in an operation that is not recognized as a sale (clause 3 of Article 170 of the Tax Code of the Russian Federation).

An object is accepted for accounting as a fixed asset if it is intended for use in the statutory activities of the enterprise, for management needs. In this case, the following conditions must be simultaneously met: - the object is intended for use for a long time, that is, over 12 months; — the enterprise does not intend to subsequently resell this object; - the cost of the object exceeds 40,000 rubles, but what to do in this case, a computer with a useful life of more than 12 months and an initial cost of 38,000 rubles?

How are the costs of installation (assembly) of equipment reflected?

The costs incurred to assemble a personal computer can be recorded using a document called “Receipt of Goods and Services.” To create this type of document, you need to click “Purchases and Sales”, then “Receipt of goods and then “Equipment”. In the newly created document, you need to select the type of operation “Equipment”, and among the tabs “Equipment”, “Goods”, “Services”, “Returnable packaging”, “Settlement accounts”, “Additional”, select the option called “Services”. When all the required fields are filled in and checked, the creation of the document is confirmed with the “Post and Close” button.

Fig.5 After completion, this document will generate the necessary transactions.

Fig.6 From these accounting entries it is clear that the cost of services for assembling a computer was also included in the initial cost of a fixed asset called “Computer”.

General provisions

1.1 This instruction establishes the procedure for transferring into operation personal computers and servers in the organization’s information system.

1.2 The requirements of this instruction apply to employees of the Information Technology Department.

1.3 Standardization and logging of procedures for configuring and updating personal computers and software is carried out to ensure high-quality and uninterrupted operation of personal computers and servers, eliminating cases of using third-party software.

How is installed equipment accounted for?

Since the debit of account 08.03 has collected all the costs for purchasing equipment and assembling it (installation), it is now necessary to put the personal computer into operation. Commissioning is carried out using the document “Acceptance for accounting of fixed assets”. If a fixed asset object requires assembly work performed taking into account additional costs, then such an action should also be formalized using the document “Acceptance for accounting of fixed assets”. To do this, click the hyperlink “Acceptance for accounting of fixed assets”, which is located in the section “Fixed assets and intangible assets” below the link “Transfer of equipment for installation.” So, we create a new document. In the “Type of operation” cell, select “Construction objects”. To the right there is a cell with the table of contents “OS Event”, there we find “Acceptance for accounting with commissioning”.

Fig.7

Where you need to enter a construction project, select “Computer”, and to the right of it is the “Calculate amounts” button. After clicking on it, the program will automatically generate the initial cost of the fixed asset for tax and accounting purposes. This cost will be written off from the debit of account number 08.03, the object of analytical accounting is “Computer” (you can check the balance sheet for account 08.03). The next step is to create a new fixed asset in the “Fixed Assets” directory with the name “Computer”. For this purpose, you need to add a new line in the tabular part of the “Fixed Assets” directory, and in the form of a list that opens in the same directory, we add a new element interactively. In the process of entering a new element into the directory, it is not at all necessary to immediately enter all the necessary details, because most of them are recorded using the “Acceptance for accounting” document. At the initial stage, you can enter only the most necessary details, that is, those without which the entry of a directory element will not be carried out - the name of the fixed assets and their accounting group.

Fig.8 In the “Name” field you should indicate “Computer”, and if you click on the button to select the line “OS accounting group”, then you need to look for the definition “Office equipment” there. Thus, the “Fixed Assets” tab will only be partially filled. That is, fields such as “Group”, “Manufacturer”, “Serial number”, “Passport number (registration)”, “Date of production (construction)” remain blank. Next, you need to go to the “Accounting” tab. In the “Accounting procedure” field, select “Depreciation calculation”, after which the details that must be filled out will become available on the tab in order for depreciation to be calculated adequately. These are “MOL”, and “Method of receipt”, and “Accounting account”, “Depreciation account”, “Method of calculating depreciation”, “Methods of reflecting depreciation expenses”, how long is the useful life of the fixed asset in months.

Fig.9 The “Tax Accounting” tab is filled in in a similar way so that tax depreciation can be entered for this fixed asset.

Fig. 10 After all the details have been entered, we post the document. When conducting, the following transactions will be generated:

Fig. 11 From this document you can print the OS-1 form “Act of acceptance and transfer of fixed assets.” To do this, at the top right there is a button “Act of acceptance and transfer of OS (OS-1).

Fig. 12 As you can see, the 1C Accounting program reflects the acquisition, installation, and acceptance for accounting of a fixed asset, which consists of several components. The considered case of purchasing a monitor, system unit, mouse, keyboard in different places, as well as taking into account the assembly and cost of the software, is just one of the possible options for purchasing a fixed asset by purchasing and assembling components. Often, in this way, an organization decides to purchase, for example, air conditioners or specialized equipment, because management is, first of all, interested in saving the budget. The responsibility of the accountant, in turn, includes the correct execution of all accounting transactions.

Installation and write-off of office equipment in accounting and tax accounting

Office equipment usually means office machines and equipment, except computers and peripheral equipment.

Office equipment can be accounted for as fixed assets or inventories, depending on cost and other factors. The write-off procedure depends on the accounting procedure and the reasons for disposal.

Rationale : According to the All-Russian Classifier of Fixed Assets OK 013-94 (approved by Resolution of the State Standard of Russia dated December 26, 1994 N 359) (valid until 01/01/2017), code 14 3520586 corresponded to office equipment, however, in the current All-Russian Classifier of Fixed Assets OK 013-2014 ( SNA 2008) (approved by Order of Rosstandart dated December 12, 2014 N 2021-st) (hereinafter - OKOF 013-2014) this type of fixed assets is absent, while the transition key approved by Order of Rosstandart dated April 21, 2016 N 458 “On approval of direct and reverse transitional keys between the editions of OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian Classifier of Fixed Assets”, it is proposed to select the appropriate code from the range 330.28.23 “Office machines and equipment, except computers and peripheral equipment” (330.28.23.1 – 330.28 .23.23).

Office equipment can be accounted for not only as fixed assets, but also as inventory.

The most common reasons for writing off office equipment are sale or liquidation (dismantling) due to the impossibility of its further use (breakage, damage, etc.).

Write-off of computer equipment in accounting

1. Different useful life of parts. Most often this happens when the computer was purchased for spare parts. For example, a block has a lifespan of 5 years, a monitor has a lifespan of 2 years, etc. The difference in terms is significant and this is the reason for separate accounting of computer components.
2. The components will be used in different configurations of office equipment. For example, one monitor connects to several computers.

General procedure for writing off computer equipment

For various reasons, office equipment is written off in a certain sequence. In commercial structures, for this purpose, a special commission is formed from among employees (deputy manager, chief accountant, engineering specialists, etc.). She evaluates the computer unit, draws up a conclusion, on the basis of which a write-off act is drawn up. The unified form No. OS-4 is used.

In accordance with the budget accounting methodology, the system unit, monitor, power supply, keyboard, and mouse were purchased by the institution in 2021 as inventories and were taken into account in account 105 36. The assembly of the computer was reflected in account 106 31, and the already assembled computer was accounted for in the account 101 34.

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Accounting for office equipment

Basically, office equipment corresponds to the concept of a fixed asset, which is accepted for accounting at historical cost, established by clause 4 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01 (approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n) (hereinafter referred to as PBU 6/01).

The initial cost of fixed assets acquired for a fee is recognized as the amount of the organization's actual costs for acquisition, construction and production, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

To accept a fixed asset item for accounting, a commissioning act is drawn up. An organization may approve in its accounting policy the use of Form N OS-1 or another independently developed form containing the mandatory details established by Part 2 of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (Part 4 of Article 9 of the Federal Law N 402-FZ).

When an item of fixed asset is accepted for accounting, depreciation is subject to accrual, which begins on the first day of the month following the month of acceptance of this item for accounting, and is carried out until the cost of this item is fully repaid or the item is written off from accounting (clause 21 PBU 6/01).

Depreciation is accrued in accordance with the method chosen by the organization in its accounting policy, regardless of whether the fixed asset item accepted for accounting is used in the organization's activities in the current period or not, with the exception of cases where the object is mothballed for a period of more than three years by decision of management.

According to 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, fixed assets under code 330.28.23 “Office machinery and equipment, except computers and peripheral equipment” OKOF 013-2014 belong to the fourth depreciation group ( property with a useful life of more than 5 years up to 7 years inclusive), with the exception of cases specifically provided for in the specified Classification (for example, fixed assets under code 330.28.23.22 “Offset sheet copying machines for offices” OKOF 013-2014 belong to the third depreciation group ).

The organization has the right in its accounting policies to provide for the possibility of accounting for office equipment costing no more than 40,000 rubles. as inventories, accounting for which is carried out in accordance with the Accounting Regulations “Accounting for inventories” PBU 5/01 (approved by Order of the Ministry of Finance of Russia dated 06/09/2001 N 44n) (hereinafter referred to as PBU 5/01) ( clause 5 of PBU 6/01).

In this case, office equipment used for the management needs of the organization is accepted for accounting at actual cost (the organization's acquisition costs, excluding value added tax and other refundable taxes) (clauses 5 and 6 of PBU 5/01).

The moment of acceptance of inventories for accounting is associated with the moment of transfer of ownership of the acquired inventories. This moment is determined in accordance with the terms of the acquisition agreement, which stipulates the moment of transfer of ownership. If the contract does not contain such conditions, then it is necessary to be guided by the provisions of Art. Art. 223, 224, 458 of the Civil Code of the Russian Federation, regulating the procedure for the fulfillment of obligations and the emergence of ownership rights from the acquirer.

Account for the computer correctly

Alina DOMKINA

The company bought a computer. The accountant was faced with the question: how to account for it correctly? For example, a separate monitor, system unit, keyboard and other parts. Or in general, as a complex. The company's accountant will have to choose.

What PBU says
The accounting regulation “Accounting for fixed assets” PBU 6/01 (approved by Order of the Ministry of Finance dated March 30, 2001 No. 26n) lists the signs by which one can determine whether an asset belongs to fixed assets or not. Property can be considered a fixed asset if:

• the company plans to use it in its activities;
• the company plans to use the property for more than twelve months;
• the company does not intend to subsequently resell the property;
• property can generate income for the company.

The computer purchased by the company theoretically fits the criteria of a fixed asset according to PBU 6/01. The accounting unit for fixed assets is an inventory item. Moreover, the inventory object that the company’s accountant takes into account can be either “an object with all the fixtures and accessories, a separate structurally isolated object intended to perform certain independent functions, or a separate complex of structurally articulated objects representing a single whole and intended to perform a certain work" (clause 6 of PBU 6/01).