Almost every company has office equipment on its balance sheet. Office equipment has a limited service life. Upon completion or as a result of a breakdown, you have to resort to writing off office equipment.
Also see:
- Furniture defects for write-off
- Defective statement for furniture write-off
The procedure for writing off office equipment
As a rule, office equipment are expensive objects, the cost of which exceeds 40,000.00 rubles and their useful life is more than 1 year . Therefore, office equipment is most often taken into account as part of fixed assets.
When writing off office equipment, the following measures must be taken:
- Inspection of equipment and determination of technical condition. It is possible to draw up a defective statement.
- Registration of the act of write-off of office equipment.
- Dismantling and dismantling of equipment.
- Disposal.
- Write-off from balance sheet.
Next, we will consider each point in more detail.
It is also necessary to define the concept of office equipment. We discussed this issue in detail in the article “What relates to office equipment and its accounting.” A computer is not considered office equipment. Therefore, we do not consider questions about PC decommissioning here.
Let us only remind you that the reasons for writing off a computer can be different. You can learn more about the issue of writing it off in our article “How to write off computer equipment correctly.”
An example of writing off as expenses fixed assets acquired during the period of application of the simplified tax system
It is possible to issue an inventory card for a group of objects ( download form No. OS-6a ). Or create an inventory book using form No. OS-6b download (intended for small businesses). The inventory card (book) is filled out in one copy based on the data from the acceptance certificate and accompanying documents (for example, technical passports). Subsequently, information about all changes affecting the accounting of fixed assets (revaluation, modernization, internal movement, disposal) is entered into the card (book). The basis for this is the relevant documents. For example, download the act of acceptance and delivery of modernized fixed assets in form No. OS-3 , download the invoice for internal movement in form No. OS-2 .
What documents should I use to document the receipt of fixed assets?
Included in the initial cost of the object is the state duty for state registration of ownership of the object (if such expenses are incurred in the process of forming the initial cost of the object)
Due to the fact that the period of useful use for a computer component has been determined, it must be taken into account in the list of inventories, since the estimated parameter for classifying objects as OS is about 40 thousand rubles.
Next, depreciation, which is usual for every accountant, is calculated. 4, 5, 17 PBU 6/01; clause 1 art. 256, paragraph 1, art. 257, paragraph 1, art. 258 Tax Code of the Russian Federation; clause 1 of Government Decree No. 1 of 01.01.2002 (hereinafter referred to as the Decree); Classification, approved.
Plotters, external storage devices and other exotics
It is necessary to determine what still belongs to fixed assets. The defining regulatory document is the accounting regulation “Accounting for fixed assets” PBU 6/01, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n. Fixed assets are buildings and structures, machinery and equipment, instruments and devices, computer equipment, vehicles, tools, equipment, working, productive and breeding livestock, perennial plantings and other relevant objects. A fixed asset is an asset that simultaneously meets all four criteria:
The components of a computer are a monitor, system unit, keyboard, mouse, etc. According to regulatory agencies, it is impossible to take into account a computer in parts. This is explained by the fact that the components of a computer cannot perform their functions separately. Therefore, these items must be taken into account as part of a single fixed asset item. This point of view is reflected in the letter of the Ministry of Finance of Russia dated September 4, 2007 No. 03-03-06/1/639.
Inspection of office equipment
As is clear, office equipment is inspected to assess its technical condition and determine the possibility of further use.
The inspection must be carried out by qualified personnel. For this purpose, a special commission is appointed, whose functions include issuing a technical report.
If the company does not have full-time IT specialists or their qualifications do not allow such a conclusion, a third-party organization is hired.
The services of external specialists are paid. However, the presence of an act from them minimizes the risk of comments from inspection authorities on the issue of decommissioning equipment.
A specially appointed or attracted commission carries out a visual inspection of office equipment and tests it. As a result, it will be clear whether the equipment is suitable for further use after repair or whether its restoration is impractical.
The commission can determine the reason for the failure of office equipment. Was it:
- physical (natural) wear and tear;
- violation of operating conditions of equipment;
- intentional infliction of damage.
Also, a staff commission conducts an inspection of the scene of an incident in the event of theft or loss of office equipment. She can conduct an official investigation and find out the reasons for the loss of equipment. For example, errors in accounting or untimely (incorrect) recording of operations to move office equipment.
Features of writing off computer equipment
Both business entities and budgetary organizations have them.
So, for write-off you need reasons. Therefore, the performance of office equipment and its suitability are assessed. To do this, we need specialists who can give a technical opinion on the decommissioning of equipment.
Below is a list of the best specialists in major cities:
- UtilMsk (Moscow);
- LLC Profit (St. Petersburg);
- Unified waste removal and disposal service (Novosibirsk);
- Ural (Ekaterinburg);
- Zabirayka (Nizhny Novgorod);
- LLC Recycling Company (Chelyabinsk);
- LLC Leading Recycling Company (Omsk);
- NPF "Municipal" (Samara);
- Waste recycling factory (Rostov-on-Don);
- Mega Service (Ufa);
- RETEKO (Krasnoyarsk);
- SBV recycling (Perm);
- Medprom (Voronezh);
- EcoStandard (Volgograd);
- GARANT (Krasnodar);
The law does not oblige entrepreneurs to hire third-party specialists to conduct assessments. To do this, you can appoint a commission from the company’s personnel. If there are no such specialists at the enterprise, they resort to the services of other persons.
Write-off act
The write-off act is drawn up and signed by the members of the commission mentioned above. This act must indicate the reasons for writing off office equipment: moral or physical wear and tear, irreparable breakdown or damage, loss of equipment.
Office equipment - more than other equipment - is characterized by rapid obsolescence . Often you have to write off, for example, a well-functioning printer just because you bought a more productive and economical device.
Therefore, the service life of office equipment for write-off is set at 3 to 5 years . During this period, the cost of the equipment will be transferred to expenses through depreciation. And by the time of write-off, the residual value will be zero.
The form of the act of write-off of office equipment is not legally approved . Each company develops such a document independently. You can also take forms OS-4 or OS-1 as a sample act for writing off office equipment. These forms or those developed by the company must be consolidated in the accounting policies.
Also, an order for the write-off of office equipment must be issued along with the write-off act. The certificate must be accompanied by technical certificates of equipment, opinions of technical specialists and other documents confirming the validity of writing off office equipment from the balance sheet.
How to make sure that a write-off is necessary?
During operation of any device, malfunctions, breakdowns and failure of individual parts may occur. Most often this happens due to inattentive use of the device, infrequent or poor-quality maintenance, or incorrect selection of consumables.
There may also be simple inattention. For example, if the printer does not scan a document, it is worth checking what mode is set on it. To begin with, you should contact a service center, where the technicians will be able to diagnose the problem, repair the device, if possible, or draw up a report of inoperability and the need for write-off.
Disassembly and dismantling
Before sending equipment for disposal, it must be disassembled and dismantled.
Dismantling is carried out to disconnect all peripheral devices from this object.
Disassembly is carried out in order to extract materials or spare parts that can be used to repair other equipment. For example, disassembling multifunctional devices often leaves behind parts that could easily be used for another MFP.
Also, disassembly and dismantling can be carried out by specialized companies. In this case, the costs are written off to account 91 “Other expenses” by posting:
Debit 91.02 – Credit 60, 76
Materials obtained during dismantling or disassembly are received at an estimated cost:
Debit 10 – Credit 91.01
Legal requirements for recycling computers and office equipment
It is necessary to understand that everything is determined by the content of precious metals in office equipment, circuit boards, its electronic elements, resistors and solders. The Federal Law “On Precious Metals and Precious Stones” contains an entire article devoted to this issue. It specifies the requirements for recording the content of precious metals: platinum, gold, silver (in all types and states). Thus, the disposal of computers and office equipment must occur through obtaining an FKKO passport or by submitting it to specialized companies, for example, a recycling center for office equipment and equipment. A license for this type of activity is not a sufficient document to work with the collection, storage and processing of such equipment; do not forget that the content of precious metals complicates the recycling process.
The federal level documents listed earlier are not the only legal norms. They are supplemented by a number of decrees of the Government of the Russian Federation:
☞No. 524 of 08.26.2006 – separately considers the issue of certification of collection, transportation and neutralization or placement of substances of I – IV hazard classes;
☞No. 818 of October 25, 2000 - introduces the state waste cadastre and rules for their certification.
Additionally, the mandatory disposal of computers and office equipment is prescribed in Article 8.2 of the Administrative Legal Code. Based on the listed documents, we can identify a list of equipment that cannot simply be thrown away:
- computers, monitors, scanners, photocopiers, printers and cartridges for them;
- Medical equipment;
- various types of batteries;
- Appliances;
- fluorescent lamps.
All of the above objects that are unsuitable for further use for any reason are subject to mandatory disposal. But the cost and other nuances of this procedure depend on who the owner of the equipment is: an individual or a company.
Disposal
Office equipment cannot simply be taken to a landfill, because this equipment often contains elements hazardous to the environment and precious metals. Therefore, disposal must be entrusted to a specialized office that has all licenses. To do this, when writing off office equipment, a disposal agreement is concluded. And in case of claims from supervisory authorities, responsibility for improper disposal will lie with the contractor .
You can find out about the presence of precious metals in office equipment from the technical passport. If your equipment that is subject to write-off contains such metals, only a company that has a special registration certificate .
It is issued by the Committee on Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation (Resolution of the Government of the Russian Federation dated June 25, 1992 No. 431).
How do special companies dispose of old equipment?
Special companies are companies that specialize in recycling household and office equipment; they have all the necessary certificates, documents and equipment for separating precious metals from other parts.
Some of these companies can conduct technical expertise, which is necessary to write off obsolete equipment from the register.
Employees of special companies will help you draw up write-off reports for all office equipment. They will work with waste of high hazard classes and draw up sanitary and epidemiological documents. Such companies carry out work with all processes related to precious metals independently.
Some companies offer free recycling to legal entities. This is a legal service if the company has the necessary permits to operate.
Free recycling is due to the fact that the company receives income from the recycling of all possible components remaining after recycling.
Free recycling of office equipment - a service for the average person
The advantage of an individual is that there is absolutely no paperwork. The decision is made independently, at most - at a family council and is not documented. (✏See the article Where can you return your old monitor or TV). The average person can hand over office equipment and household appliances for recycling free of charge or even at a profit. There are three options for getting rid of unnecessary equipment that are suitable for the average person:
❶ Take advantage of the commercial offer. Many electronics supermarkets periodically hold promotions of the type - trade in your old equipment, get a new product at a discount.
❷ Contact a recycling center. Most companies accept computers and office equipment for recycling free of charge, others give a small bonus or provide transportation services.
❸ Disassemble it yourself and hand it over to scrap collection points or sell it.
The latter option affects a narrow part of the population, mainly radio amateurs and representatives of engineering professions. Finding a recycling center is easy. You can use any online search engine.
License of one of the enterprises that recycles office equipment
The only thing worth paying attention to is that the organization must have an unexpired license for the disposal of household or other office equipment. Reputable centers usually easily provide electronic versions of the necessary certificates on their own web resources. For the average person, the lack of a license for an entrepreneur will not result in any sanctions. But we are talking about how to do everything right?
