How to write off a monitor as part of a computer in a budget institution in 2021

Replacing a monitor when repairing a computer: accounting and tax accounting

The position of the official bodies on this matter consistently boils down to the following: “A computer is accounted for as a single inventory item of fixed assets, since any part of it cannot perform its functions separately” (Letter of the Ministry of Taxes and Taxes of Russia dated 05.08.2004 N 02-5-11/ [ email protected] , Letters of the Ministry of Finance of Russia dated 05/27/2005 N 03-03-01-04/4/67, dated 04/01/2005 N 03-03-01-04/2/54, dated 03/30/2005 N 03-03- 01-04/1/140, dated 06/22/2004 N 03-02-04/5).
In our opinion, this position does not comply with legal norms and is based on the initial decisions of law enforcement practice, in which the new norms were not sufficiently studied, and payers carelessly fulfilled the requirements for documenting accounting transactions.

However, in the Letter of the Ministry of Finance of Russia dated May 27, 2005 N 03-03-01-04/4/67, there are also useful conclusions that you can agree with and use in your work:

“Replacing any part in a computer may change the performance characteristics of the computer. Obsolescence of a computer as an object of fixed assets occurs several times faster than physical wear and tear.

Replacing a monitor when repairing a computer: accounting and tax accounting

When distinguishing between modernization and repair of a computer, the decisive factor is not how its operational characteristics have changed, but the fact that the operability of the inventory object remains intact, without changing the performance of its functions as a whole.

...the costs of replacing failed elements of computer equipment are included in the costs of repairing fixed assets, taken into account in the manner established by Art. 260 of the Code."

Based on the norms of paragraph 2 of Art. 257 of the Tax Code of the Russian Federation and the conclusions from the above Letter, it is impossible to recognize the replacement of a monitor due to a breakdown by upgrading a computer and increasing its initial cost, since the initial cost of fixed assets changes in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of relevant facilities and other similar reasons. Work on completion, additional equipment, and modernization includes work caused by a change in the technological or service purpose of equipment, a building, structure or other object of depreciable fixed assets, increased loads and (or) other new qualities.

Thus, a replacement due to the breakdown of computer parts must be recognized as a repair (Articles 260, 324 of the Tax Code of the Russian Federation), and the organization must correctly draw up the documents.

Let’s look at specific examples to see if it’s profitable to immediately write off a new monitor that costs more than 10,000 rubles.

If at the time of repair the computer is listed at zero cost and was not initially recognized as depreciable, then there are two options for reflecting this operation in accounting in connection with replacing a monitor costing more than 10,000 rubles. At the same time, tax accounting for repairs of property that is not recognized as depreciable does not provide for any possible optimization options.

Example 1 . The organization received a used computer, complete with a cost of 6,500 rubles. and upon commissioning was completely written off as costs. In accounting, it is registered with the accounting department. Six months later, the monitor failed and a new one was purchased at a cost of 13,500 rubles. in view of VAT. Is it possible to write off a new monitor right away? How to properly capitalize it?

Solution. The cost of this computer in accounting is zero, since it was written off at the time of capitalization, and therefore cannot be changed, although its service life has not yet expired. To complete the repair procedure (write-off from the control of the financially responsible person) of a part previously included in the initially formed cost of the computer, the fact of breakdown and the need for replacement is confirmed by a defective certificate of the reasons for the disposal (breakdown) of the monitor that was part of the computer listed at zero cost with the assigned inventory number.

In tax accounting, the cost of the monitor is 11,441 rubles. should be classified as depreciable property (clause 1 of Article 256 of the Tax Code of the Russian Federation), the period of its use can be established as part of the third group of the Classification of fixed assets. According to the decision of the manager, this can be a period from 36 to 60 months, based on which the amount of depreciation according to the monitor should be included in the reduction of the tax base for income tax. For example , with 36 months in tax accounting, 1/36th part will be written off monthly - 318 rubles.

There are two possible solutions in accounting.

Option 1. The new monitor is capitalized as an independent fixed asset object and assigned an inventory number. The period of use is 36 months, as in tax accounting. The following entries are made in accounting:

Contents of operations	Debit	Credit	Amount, rub.
A monitor was purchased as a fixed asset	08	60	11 441
VAT reflected on the purchased monitor	19	60	2 059
The monitor was put into operation as a fixed asset object	01	08	11 441
Depreciation is calculated based on the period of use (monthly)	26	02	318

Option 2. The monitor is registered (regardless of its cost) as a component for computer repair.

In accounting, costs for the repair of fixed assets are included in expenses for ordinary activities (clause 7 of PBU 10/99), repair costs in this case are written off to account 26, since the computer is listed in the accounting department.

According to PBU 18/02, expenses recognized in accounting in one reporting period, and in tax accounting in subsequent reporting periods, are deductible temporary differences that lead to the formation of a deferred tax asset (clauses 8, 11, 14 PBU 18/ 02). Deductible temporary differences in the amount of RUB 11,441 arose in accounting. and a deferred tax asset in the amount of RUB 2,745. (RUB 11,441 x 24%). The reduction of this difference will be carried out within 36 months until full repayment. The monthly reduction amount is 318 rubles. (RUB 11,441: 36 months). The following entries are made in accounting:

Contents of operations	Debit	Credit	Amount, rub.
Purchased a monitor as a component for computer repair	10-5	60	11 441
VAT reflected on the purchased monitor	19	60	2 059
The cost of repairs is written off (one time)	26	10-5	11 441
Deferred tax asset reflected	09	68	2 745
Deferred tax asset decreased (monthly)	68	09	76,32

Thus, the organization does not have the benefit of reducing the tax base for income tax, however, with option 1, the benefit is obvious in reducing the labor intensity of accounting work, when there is no need to apply PBU 18/02. Therefore, option 1 should be considered the most optimal.

If at the time of repair the computer is listed at its residual value and is initially recognized as depreciable, then there are two possible options for reflecting in accounting and tax accounting the computer repair performed in connection with the replacement of a monitor costing more than 10,000 rubles. depending on the initial registration - as a single inventory object or in parts, as different accounting objects. In this case, it is possible to avoid the use of PBU 18/02, since no accounting differences arise.

Example 2 . In May 2002, a computer was purchased, which was initially capitalized as a single inventory item. It included (data excluding VAT):

processor (system unit) 10,000 monitor 5,000 keyboard 200 mouse 50 —— 15,250

It was put into operation as a single object for which depreciation was calculated. The useful life is 60 months. In December 2005, the old monitor broke down (there is a defect report) and a new one was purchased for 12,000 rubles. How to record the purchase of a new monitor?

Solution. When reflecting repairs, the original cost of the computer does not change. In accounting and tax accounting, you can reflect a 100% one-time write-off of the new monitor.

In tax accounting, repair costs are recognized in accordance with Art. Art. 260, 324 of the Tax Code of the Russian Federation, regardless of its cost, despite the fact that the cost of the replaced part exceeds 10,000 rubles.

The following entries are made in accounting:

Contents of operations	Debit	Credit	Amount, rub.
From June 2002 to May 2007 Computer depreciation was calculated (monthly for 60 months)	26	02	254
December 2005 Purchased a monitor as a component for computer repair	10-5	60	10 170
VAT reflected on the purchased monitor	19	60	1 830
The cost of repairs is written off (one time)	26	10-5	10 170

From this example it is clear that writing off the cost of the monitor as an expense allows you to reduce the tax base for income tax.

Example 3 . In May 2002, a computer was purchased, which was initially capitalized in parts as different accounting objects. It included (data excluding VAT):

processor 10,000 monitor 5,000 keyboard 200 mouse 50 —— 15,250

It was simultaneously put into operation in parts, with the monitor, keyboard and mouse as objects costing less than 10,000 rubles. were written off immediately, and the period of use was set only for the processor with the assignment of a separate inventory number (60 months - 5 years, the maximum possible both in accounting and tax accounting). In December 2005, the old monitor broke down (there is a defect report) and the monitor was purchased for 12,000 rubles. in view of VAT. Its useful life is set at 37 months in accounting and tax accounting. How to reflect the purchase of a new monitor?

Solution. In May 2002, according to the Classification of Fixed Assets, the processor was classified in the third group under code 14 3020000 with a useful life of 5 years.

The number of months of operation of the processor as part of an operating computer until the monitor fails is June 2002 to December 2005, i.e. 43 months. The remaining useful life of the processor is 17 months.

In accounting and tax accounting, depreciation continues to accrue for the processor, and the monitor is accounted for as a separate inventory item of a fixed asset and as part of depreciable property, also with depreciation accrual.

Broken monitor

If the old monitor breaks, it is replaced with a new one. This is the repair of a fixed asset “computer assembly”, even if the new monitor differs in its technical characteristics from the broken one.

To justify the need to replace the monitor, it is necessary to draw up a report in any form containing the mandatory details in accordance with the requirements of Art. 9 of the Law of November 21, 1996 N 129-FZ “On Accounting”.

The transfer of a new monitor intended for computer repair is documented in the Statement of Issue of Material Assets for the Needs of the Institution (f. 0504210). This Statement also serves as the basis for writing off the monitor from the institution’s balance sheet if there is a document confirming the completion of repair work.

Guided by the 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 (hereinafter referred to as Instructions N 150n), as well as Letter N 02-05-10/383, the costs of purchasing a new monitor to replace a broken one should reflect under Article 340 “Increase in the cost of inventories”. In budget accounting, the monitor is reflected in account 0 105 06 340 “Increase in the cost of other material inventories.”

The entries for replacing a broken monitor with a new one in budget accounting will be as follows:

cash purchase:

Debit 0 208 22 560

“Increase in accounts receivable of accountable persons for the acquisition of inventories”

Credit 0 201 04 610

"Dismissals from the cash register"

• money was issued from the cash register for the purchase of a monitor in cash;

Debit 0 105 06 340

“Increase in the cost of other inventories”

Credit 0 208 22 660

“Reducing accounts receivable from accountable persons for the acquisition of inventories”

• the purchase of a new monitor for cash is reflected;

purchase by bank transfer:

Debit 0 206 22 560

“Increase in accounts receivable for advances issued for the purchase of inventories”

Loan 1 304 05 340, 2 201 01 610

“Calculations for payments from the budget with financial authorities for the acquisition of inventories”, “Disposal of funds from the institution’s accounts”

• an advance payment for the purchase of a monitor has been made by bank transfer;

Debit 0 105 06 340

“Increase in the cost of other inventories”

Credit 0 302 22 730

“Increase in accounts payable for the acquisition of inventories”

• the purchase of a new monitor for cashless payment is reflected;

Debit 0 302 22 830

“Reducing accounts payable for the acquisition of inventories”

Loan 1 304 05 340, 2 201 01 610

“Calculations for payments from the budget with financial authorities for the acquisition of inventories”, “Disposal of funds from the institution’s accounts”

• final payment has been made for the monitor purchased by bank transfer;

Debit 1 401 01 272, 2 106 04 340

“Consumption of inventories”, “Increase in the cost of manufacturing inventories, finished products (works, services)”

Credit 0 105 06 440

“Decrease in the value of other inventories”

• write-off of the cost of the installed monitor.

If the monitor contains precious metals, they are subject to mandatory accounting and can be processed (processed) by organizations collecting them for recycling or sold to organizations for further production and refining of precious metals and recovery of precious stones.

Attention! In the Inventory card for recording fixed assets (f. 0504031), it is necessary to reflect changes in the configuration of the fixed asset item.

In addition, a budgetary institution can sell a faulty monitor to a refining organization to clean extracted precious metals from impurities and related components, bringing precious metals to a quality that meets state standards and technical conditions in force in the Russian Federation. The operation associated with the capitalization of serviceable components of a replaced monitor or the monitor itself intended for transfer to a refinery organization will be as follows in budget accounting:

Debit 0 105 06 340

“Increase in the cost of other inventories”

Credit 0 401 01 172

“Income from the sale of assets.”

If you later decide to write off the computer from the balance sheet due to the fact that the components are outdated or out of order and their repair is impractical, but this object contains a new monitor, which they want to replace the failed monitor of another computer, then you need to do the following.

When writing off an assembled computer, the monitor and other components of the computer are taken into account at actual cost. The actual cost of the monitor after the system unit is written off is determined based on the market value on the date of acceptance for budget accounting. Market value is understood as the amount of funds that can be obtained as a result of the sale of these assets on the date of acceptance for budget accounting. The accounting entries will be as follows:

Debit 0 104 04 410

“Reducing the cost of machinery and equipment through depreciation”

Credit 0 101 04 410

“Reducing the cost of machinery and equipment”

• the amount of depreciation accrued on the object is written off;

Debit 0 401 01 172

"Income from the sale of assets"

Credit 0 101 04 410

“Reducing the cost of machinery and equipment”

• the residual value of the object is written off;

Debit 0 105 06 340

“Increase in the cost of other inventories”

Credit 0 401 01 172

"Income from the sale of assets"

• taking into account the monitor and other components of the computer when writing off an object.

Next, the monitor will be used as a material asset during repairs, and the operations to replace a failed monitor as part of another computer will be similar to those described above.

About changes made to PBU 6/01

The changes introduced by Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n and which came into force starting from the financial statements of 2006, only confirm the conclusions that we came to in our examples.

Thus, the limit on the value of a fixed asset has been increased to 20,000 rubles. (clause 5 of PBU 6/01). An organization may establish an increased limit in its accounting policies starting from 2006. However, given the discrepancy between the limit in tax accounting for classifying objects as depreciable property, it is better not to increase it, since when reflecting fixed assets in accounting as part of inventories, differences will inevitably arise, which will lead to the application of PBU 18/02. At the same time, the tax base for income tax will not decrease.

According to clause 6 of PBU 6/01, the condition for a significant difference in the useful life of a new independently accounted fixed asset item has been changed. The level of materiality, as a general rule, in accounting is 5% of the original position, therefore, when drawing up orders to establish the terms of use of individual objects, this should be taken into account in relation to the number of months of use of the computer.

In paragraph 29 of PBU 6/01, a useful, in our opinion, change was also made. The previous rather pretentious formulation recognized the disposal of fixed assets in the form of write-off in the event of moral and physical depreciation - this meant that in order to be reflected in accounting, the fact of both moral and physical depreciation was necessary. Now disposal takes place in the event of termination of use due to moral or physical wear and tear - this is very important, i.e. To reflect disposal, it is enough to document either moral or physical wear and tear.

When using examples in work in connection with the acceptance of property for accounting after January 1, 2006, the above should be applied taking into account the amendments made to PBU 6/01.

I.Zhadan

Auditor

Replacing a computer mouse: how to reflect it in accounting

, there is no need to separately record the write-off of the old mouse . After all, the latter as a separate object was never taken into account. An old mouse (removed during repair) should be included in the balance sheet only if it can be used for repairs or in another way. Otherwise, if its use does not provide for the receipt of future economic benefits, it is not recognized as an asset, and therefore is not subject to crediting to the balance sheet ( clause 1, section II of the National Regulation (standard) of accounting in the public sector 123 “Inventories”, approved by order Ministry of Finance dated October 12, 2010 No. 1202

).

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Let us briefly recall the main idea that follows from the above letter

Ministry of Finance.
Thus, partial liquidation of a computer complex in the case of replacing its main functional parts, such as the system unit or monitor. And the acquisition of new components in this case should be considered as an improvement of the fixed asset. Since the replacement of these components involves increasing the technical and economic characteristics of such a complex (increasing future economic benefits from its use and/or increasing the useful life of the facility). Consequently, the costs of purchasing a new monitor or system unit of an institution should be attributed to the increase in the initial cost of the computer complex. This is indicated by paragraph 1 of section.
III National Regulation (Standard) of Accounting in the Public Sector 121 “Fixed Assets”, approved by Order of the Ministry of Finance dated October 12, 2010 No. 1202 (hereinafter referred to as
NP(S)BU 121
), and
clause 3 of Section.
VI Methodological recommendations for accounting of fixed assets of public sector entities, approved by Order of the Ministry of Finance dated January 23, 2015 No. 11 (hereinafter referred to as
the Method Recommendations
).

Replacing a monitor: budget and tax accounting

Perhaps every budget institution has computers on its balance sheet.

They are widely used by accounting employees, human resources departments, secretaries and other employees. In many healthcare settings, computers are required at the reception desk. For example, in educational institutions there are entire educational computer classes.

Therefore, almost all accountants of budgetary institutions have to deal with various problems associated with accounting for computers and their components. One of these problems occurs when the monitor is replaced. Moreover, the specific accounting procedure depends primarily on the reason for such a replacement.

The computer is one whole

First of all, we emphasize that the monitor is not an independent inventory item of fixed assets. After all, it cannot function separately from the system unit and other components of the computer. As well as vice versa - the system unit cannot be used without a monitor, keyboard, mouse, etc.

Therefore, the Ministry of Finance of Russia has repeatedly, including in the recent Letter dated November 6, 2009 N 03-03-06/4/95, emphasized that a computer is accounted for as a single inventory item of fixed assets, since any part of it cannot perform its functions according to separately.

Replacing any part on a computer may change the performance characteristics of the computer. At the same time, the procedure for budgetary and tax accounting of operations related to the replacement of computer parts - for example, replacing a monitor - depends primarily on the reason for such replacement.

As explained in the same Letter, expenses for the repair of fixed assets include only expenses incurred when replacing failed elements of computer equipment and caused by the need to maintain the computer in working condition.

But replacing individual computer elements with new ones due to obsolescence cannot be considered as computer repair and is its modernization. Therefore, for example, replacing an obsolete monitor with a new one is an upgrade.

This interpretation is used both in budget accounting and for tax accounting purposes (if we are talking about the repair or modernization of computers purchased and used as part of income-generating activities).

Write-off of fixed assets documentation in the budget

The owner of non-financial assets of public sector institutions is the state. According to paragraph 9 of Art. 9.2 of Law No. 7-FZ of January 12, 1996, fixed assets of budgetary institutions are assigned to them with the right of operational management. The following types of budget property are distinguished:

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Documenting

Having considered the issue, we came to the following conclusion: The act on the write-off of groups of fixed assets (except for vehicles) (form N OS-4b, according to OKUD 0306033) was applied by institutions until June 2021. Today, the write-off of fixed assets must be documented in an Act (f. 0504104), approved by Order No. 52n.

In the presence of such faults, writing off computer equipment is feasible only in cases where repair is impossible or the cost of repair is comparable to the cost of purchasing similar new equipment.

• burnout of several expensive components of the system unit due to a power surge (moisture, dust, etc.),
• physical deformation of the system unit case, leading to breakage of the elements located inside it,
• depressurization of the Bios battery and spilling of electrolyte onto the microcircuits,
• failure of the voltage stabilizer, leading to burnout of microcircuits, etc.

If the system unit does not work

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. Disposal of computer equipment through specialized organizations is mandatory for everyone.

No. 65n. Since the contract will contain all the essential terms of both the supply contract and the contract, this must also be confirmed by the procedure for documenting the results of the fulfillment of obligations.

If your old monitor is broken

Let's start with the objective reason for replacing the monitor - its breakdown. After all, if the old monitor breaks down, the institution is simply forced to replace it with a new one. In such a situation, we will definitely talk about the repair of fixed assets. Even if the replacement monitor purchased differs in its technical characteristics from the broken one (for example, because the same models as the broken monitor have long been discontinued), the operations are still reflected not as modernization, but as repair of a fixed asset - a computer .

The purchase of a monitor to replace a broken one is considered in accordance with the Instructions on the procedure for applying budget classification (approved by Order of the Ministry of Finance of Russia dated December 25, 2008 N 145n) as the purchase of spare parts and components for fixed assets - under Article 340 “Increase in the cost of inventories” of KOSGU.

As explained in the Guidelines for the application of the classification of operations of the public administration sector (Letter of the Ministry of Finance of Russia dated July 21, 2009 N 02-05-10/2931), the acquisition of spare parts for computer equipment, such as monitors, system units, keyboards, mice, connecting cables , should be considered as an acquisition of other inventories. Therefore, they need to be taken into account in account KRB 010506000 “Other inventories”.

Therefore, if an institution replaces a broken monitor as part of budgetary activities , operations must be reflected in the following records:

• purchasing a monitor from a supplier by bank transfer:

Debit KRB 110506340 “Increase in the cost of other inventories”

Credit KRB 130222730 “Increase in accounts payable for the acquisition of inventories”

• the monitor purchased to replace the broken one is reflected;

Debit KRB 130222830 “Reduction of accounts payable for the acquisition of inventories”

Credit KRB 130405340 “Settlements for payments from the budget with financial authorities for the acquisition of inventories”

• paid for the purchased monitor;
• purchasing a monitor for cash (through an accountable person):

Debit KRB 121003560 “Increase in accounts receivable for cash transactions of the recipient of budget funds”

Credit KRB 130405340 “Settlements for payments from the budget with financial authorities for the acquisition of inventories”

• funds for issuance on account are written off from the personal account based on the application;

Debit KIF 120104510 “Receipts to the cash desk”

Credit KRB 121003660 “Reducing accounts receivable for cash transactions of the recipient of budget funds”

• cash was received at the cash desk for issue on account;

Debit KRB 120822560 “Increase in accounts receivable of accountable persons for the acquisition of inventories”

Credit KIF 120104610 “Disposals from cash”

• cash was issued to an accountable person to purchase a monitor to replace the broken one;

Debit KRB 110506340 “Increase in the cost of other inventories”

Credit KRB 120822660 “Reduction of accounts receivable of accountable persons for the acquisition of inventories”

• a monitor purchased by an accountable person to replace a broken one was accepted for accounting (based on an approved advance report with attached documents confirming the purchase of the monitor - invoice, cash receipt, etc.);
• write-off of a purchased monitor during repairs (replacing a broken monitor with a new one):

Debit KRB 140101272 “Consumption of inventories”

Credit KRB 110506440 “Decrease in the value of other inventories”

• a new monitor used for repairs (replacing a broken monitor) was written off;
• receipt of usable components from a broken monitor that can be used or sold (if any arise when replacing monitors):

Debit KRB 110506340 “Increase in the cost of other inventories”

Credit KDB 140101180 “Other income”

• Based on the results of the repairs, components from the broken monitor were capitalized and could be used or sold.

Example 1 . In December 2009, the budgetary institution, as part of budgetary activities (at the expense of budgetary funds), replaced a broken monitor. The cost of the monitor purchased to replace it was 9,400 rubles, payment was made by bank transfer. Let’s also assume that the cost of the components from the broken monitor, capitalized as a result of the repair, amounted to 1,200 rubles.

The accountant reflected the transactions as follows:

Contents of operation

Sum, rub.

Examples of application of articles 310 KOSGU and 340 KOSGU in 2018-2019

• to the provisions of the Instructions to the Unified Chart of Accounts No. 157n;
• on the purpose, timing and procedure for using material assets;
• on the provisions of the accounting policy - it prescribes an exact list of property that is classified as fixed assets or inventories in the accounting of the institution.

• if you have concluded one agreement with a contractor for the purchase and installation of a meter - article KOSGU 310 “Increase in the cost of fixed assets”;
• if you buy the meter yourself - article KOSGU 340 “Increasing the cost of inventories”, the contractor installs it - subarticle KOSGU 226 “Other work, services”.

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Decommissioning of computer equipment

Account correspondence Debit Credit Received LBO

to purchase a monitor

to replace the broken one

9400 KRB 150115340 KRB 150113340 Budget adopted

payment obligations

purchased monitor

9400 KRB 150113340 KRB 150211340 Accepted for accounting

purchased monitor

(as part of material

stocks)

9400 KRB 110506340 KRB 130222730 Paid for purchased

monitor

9400 KRB 130222830 KRB 130405340 Purchased written off

monitor used

during repairs

(replacing a broken

monitor)

9400 KRB 140101272 KRB 110506440 Components have been capitalized

from a broken monitor

1200 KRB 110506340 KDB 140101180

If an institution replaces the monitor of a computer purchased as part of an income-generating activity and used in the provision of paid services, transactions for the purchase and replacement of a monitor using funds from income-generating activities are reflected in the following records:

• purchasing a monitor from a supplier by bank transfer:

Debit KRB 210506340 “Increase in the cost of other inventories”

Credit KRB 230222730 “Increase in accounts payable for the acquisition of inventories”

• the monitor purchased to replace the broken one is reflected;

Debit KRB 230222830 “Reduction of accounts payable for the acquisition of inventories”

Credit CIF 220101610 “Disposal of institution funds from accounts”

• paid for the purchased monitor.

At the same time, an increase in off-balance sheet account 18 “Retirement of funds from the institution’s accounts” according to KOSGU 340 is reflected;

• purchasing a monitor for cash (through an accountable person):

Debit KRB 221003560 “Increase in accounts receivable for cash transactions of recipients of budget funds”

Credit CIF 220101610 “Disposal of institution funds from accounts”

• cash received by check for issue on account.

At the same time, an increase in off-balance sheet account 18 “Retirement of funds from the institution’s accounts” according to KOSGU 340 is reflected;

Debit KIF 220104510 “Receipts to the cash desk”

Credit KRB 221003660 “Reducing accounts receivable for cash transactions of recipients of budget funds”

• posting funds to the cash register;

Debit KRB 220822560 “Increase in accounts receivable of accountable persons for the acquisition of inventories”

Credit KIF 220104610 “Disposals from cash”

• cash was issued to an accountable person to purchase a monitor to replace the broken one;

Debit KRB 210506340 “Increase in the cost of other inventories”

Credit KRB 220822660 “Reduction of accounts receivable of accountable persons for the acquisition of inventories”

• a monitor purchased by an accountable person to replace a broken one was accepted for accounting (based on an approved advance report with documents confirming the purchase attached);
• write-off of a purchased monitor during repairs (replacing a broken monitor with a new one):

Debit KRB 210604340 “Increase in the cost of manufacturing inventories, finished products (works, services)”

Credit KRB 210506440 “Decrease in the value of other inventories”

• a new monitor used for repairs (replacing a broken monitor) was written off;
• receipt of usable components from a broken monitor that can be used or sold (if any arise when replacing monitors):

Debit KRB 210506340 "Increase in the cost of other inventories"

Credit KRB 240101180 “Other income”

• Based on the results of the repairs, components from the broken monitor were capitalized and could be used or sold.

Example 2 . Let's change the conditions of example 1 and assume that:

1. replacement of a broken monitor is carried out as part of an income-generating activity;
2. The purchase of the monitor is made through an accountable person.

In this case, the accountant will make the following entries:

Contents of operation	Sum, rub.	Account correspondence
		Debit	Credit
The amount of approved estimated assignments on acquisition costs monitor in return broken for the current fiscal year	9400	KRB 250411340	KRB 250412340
Commitments accepted on purchasing a monitor to replace the broken one	9400	KRB 250412340	KRB 250212340
Cash received to the cash register from your personal account for issuance on report	9400	KRB 221003560	KIF 220101610
When posting to the cash register	9400	KIF 220104510	KRB 221003660
Simultaneously reflected increase in off-balance sheet accounts 18 according to KOSGU 340	9400	18 (KOSGU 340)
Cash issued accountable person for purchasing a monitor	9400	KRB 220822560	KIF 220104610
Accepted for registration acquired by the accountable face monitor	9400	KRB 210506340	KRB 220822660
Purchased written off monitor used during repairs (replacing a broken monitor)	9400	KRB 210604340	KRB 210506440
Components have been registered from a broken monitor	1200	KRB 210506340	KDB 240101180

In practice, it is quite possible that the system unit of a computer whose monitor has broken is also already outdated, and the management of the institution may decide to write off the computer completely (both the broken monitor and the not broken, but obsolete system unit).

In this case, transactions on decommissioning a computer must be reflected in the generally established order:

Debit KRB 010404410 “Reducing the cost of machinery and equipment due to depreciation”

Credit KRB 010104410 “Reducing the cost of machinery and equipment”

• the amount of accrued depreciation on the written-off computer is written off;

Debit KDB 040101172 “Income from the sale of assets”

Credit KRB 010104410 “Reducing the cost of machinery and equipment”

• the residual value of the computer has been written off (if at the time of write-off it has not yet been fully depreciated);

Debit KRB 010506340 “Increase in the cost of other inventories”

Credit KDB 040101180 “Other income”

• materials (components) received upon decommissioning of the computer are capitalized (if some components are suitable for further use or can be sold).

M.L.Anikina

Expert Consultant

Publishing House

"Accountant Advisor"

Replacing an old system unit with a new one in a public sector institution in accordance with the FSB

An inventory item may be recognized as a part of a property in relation to which the period of receipt of future economic benefits and useful potential can be determined. But the following conditions must be met:

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. Indeed, in such cases, the book value of the computer may be either underestimated or overestimated.

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