To what account should a computer mouse be attributed? Accounting for computers and office equipment. Accounting for a computer by individual parts
To answer the question, the following documents and regulations were used:
Based on the information provided, we consider it necessary to report the following.
According to clause 4 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01 (approved by Order of the Ministry of Finance dated March 30, 2001 No. 26n), an asset is acquired by an organization for accounting purposes as fixed assets if it simultaneously satisfies all of the above clause conditions. For the purposes of the Tax Code of the Russian Federation, the useful life of an object of fixed assets is determined in accordance with the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1), according to which the totality of the processor, monitor and other peripheral devices refers to the second group with OKOF code 14 3020000.
The Ministry of Finance of the Russian Federation in a letter dated September 4, 2007 No. 03-03-06/1/639 indicated that a computer is subject to accounting as one fixed asset due to the fact that the totality of its components (mouse, keyboard, monitor, processor etc.) cannot perform their functions independently and are able to work only as part of a complex, because represent a complex of structurally articulated elements.
Thus, the organization, having acquired a new computer, quite rightly took it into account as one item of fixed assets. However, if desired, it is possible to account for the components of the computer as separate accounting objects. For example, the Federal Arbitration Court of the Volga District in its ruling dated February 12, 2008 in case No. A12-8947/07-C42 indicated that a computer, as a set of structurally interconnected parts in accordance with clause 6 of PBU 6/01, can be accounted for as one fixed asset item only if the useful life of all its components is the same. If the period of use of individual parts of the computer in accordance with the documents varies, then these parts are subject to accounting as different objects of fixed assets.
The Federal Arbitration Court of the Volga District in its ruling dated June 18, 2009 in case No. A50-12229/2008-A4 stated that such computer components, which have different periods of use, are not mounted on the same platform and can perform their functions simultaneously with different processors , can be accounted for by the organization as separate fixed assets.
In some cases, it is possible to record these objects as inventories.
Replacing individual computer components can be caused by either their breakdown or obsolescence.
In case of obsolescence, the taxpayer is faced with the situation provided for in paragraph 2 of Art. 257 of the Tax Code of the Russian Federation, namely with the modernization of a fixed asset, as a result of which the cost of a fixed asset increases, which is confirmed by the opinion of the Ministry of Finance of the Russian Federation, expressed in letter dated November 6, 2009 No. 03-03-06/4/95.
The costs of computer repair, replacement of failed parts and components should be taken into account in accordance with Art. 260 of the Tax Code of the Russian Federation as other expenses. In accordance with the letter of the Ministry of Finance of the Russian Federation dated March 24, 2010 No. 03-03-06/4/29, expenses for the repair of fixed assets must be made in order to maintain fixed assets in working condition and must be economically justified, while the cost spent for repairs has no decisive significance (even if the cost of repairs exceeds the cost of fixed assets).
In this case, the purchase of a new computer mouse should be accounted for as repair of a fixed asset. However, if an organization buys several computer mice for different processors at the same time, or computer mice in reserve, it is unclear which mouse will be used with which processor, and also if there is documentation from which it follows that the service life of the computer mouse is different from the period established for the repaired fixed asset item, the organization can take into account the acquisition as a separate fixed asset item under code 143020360 of an information input and output device.
Since fixed assets in accordance with paragraph 1 of Art. 256 of the Tax Code of the Russian Federation are divided into depreciable and non-depreciable (currently the limit is 40,000 rubles), then if the computer being repaired is depreciable, it will be more profitable for the organization to take into account the computer mouse as a separate object of fixed assets and write off the cost of the specified item at a time, which, on the basis of subclause. 3 p. 1 art. 254 of the Tax Code of the Russian Federation is subject to inclusion in material costs. The resolution of the Federal Arbitration Court of the North Caucasus District dated December 3, 2007 No. F08-7770/07-2905A established the legality of the actions of the taxpayer who carried out a one-time write-off for income tax of the cost of purchased computer equipment, because the specified equipment (printers, keyboards, mice) can be used separately from other purchased items.
If the computer being repaired is not depreciable property, then the method of accounting for the purchased mouse does not matter; both options are possible.
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The organization purchased system units (costing 22,000 rubles and 37,000 rubles), in addition, monitors, keyboards, mice, and memory cards were purchased at a time (costing less than 40,000 rubles per unit). Personal computers will be “assembled” (completed) from these components. The accounting stipulates that assets worth less than 40,000 rubles. are taken into account as part of inventories.
How to correctly accept these objects for accounting?
Let us note that at present there is no consensus among experts on the issue of how to take into account a computer: as a single object or by individual components (system unit, monitor, etc.).
According to paragraph 4 of PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01), an asset is accepted by an organization for accounting as fixed assets if the following conditions are simultaneously met:
- a) the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization, or to be provided by the organization for a fee for temporary possession and use or for temporary use;
- b) the object is intended to be used for a long time, that is, a period of more than 12 months or a normal operating cycle if it exceeds 12 months;
- c) the organization does not intend the subsequent resale of this object;
- d) the object is capable of generating economic (income) for the organization in the future.
At the same time, clause 6PBU 6/01 provides that the accounting unit of fixed assets is an inventory item. An inventory item of fixed assets is recognized as an object with all fixtures and accessories or a separate structurally isolated item intended to perform certain independent functions, or a separate complex of structurally articulated items that constitute a single whole and intended to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.
We believe that the system unit, monitor, keyboard, mouse, etc. it is formally possible to consider it as a complex of structurally articulated objects, representing a single whole, intended to perform a specific job. The basis for this is that, in accordance with the All-Russian Classifier of Fixed Assets OK 013-94 (OKOF), approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 N 359, a computer and its components (system unit, monitor, printer) are classified as “Equipment” electronic computing" (OKOF code - 14 3020000) and on the basis of the Classification of fixed assets included in depreciation groups (hereinafter referred to as the Classification), approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1, are included in the second depreciation group with a useful life of over 2 and up to 3 years inclusive.
According to the opinion set out in letter dated 04.09.2007 N 03-03-06/1/639, all devices and accessories of a standard configuration of a personal computer (monitor, system unit, uninterruptible power supply, keyboard), which are a complex of structurally articulated objects and are capable of performing their functions only as part of the complex are taken into account as a separate inventory object.
Consequently, if the cost of all components of a personal computer exceeds 40,000 rubles. and the organization decides to adhere to the position of the financial department, then in this case the purchased components must be taken into account as part of the personal computer as a single inventory item. In other words, the purchased computer will be a single fixed asset, the cost of which in accounting will be expensed through depreciation.
In this case, the following entries will be made in accounting:
Debit 60Credit 51
Purchased valuables have been paid for;
Debit 08 Credit 60
The system unit, monitor, keyboard, mouse have been capitalized;
Debit 19Credit 60
VAT on purchased assets has been taken into account;
Debit 01 Credit 08
The purchased devices are accounted for as a single inventory item of the fixed asset “Personal Computer”;
Debit 68Credit 19
VAT on the purchased computer has been accepted;
Debit 20(23, 26, 44) Credit 02
Depreciation has been calculated (monthly).
If the cost of a personal computer turns out to be less than 40,000 rubles, then in this case the following must be taken into account.
The fourth paragraph of clause 5PBU 6/01 provides that assets in respect of which the conditions stipulated in clause 4PBU 6/01 are met, and with a value within the limit, in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial reporting as part of inventories. Accounting for such “low-value” assets is carried out in accordance with PBU 5/01 “Accounting for inventories”. Consequently, if the cost of a computer is less than 40,000 rubles, then the computer can be taken into account as part of the inventory.
According to the Plan of Accounts for accounting the financial and economic activities of organizations (approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n), account 10 “Materials” is used to summarize information on the availability and movement of inventories. Such assets are subject to inclusion in the organization's expenses upon commissioning (clause 93 of the Guidelines for accounting of inventories, approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 N 119n). In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement (paragraph 4 of clause 5PBU 6/01).
At the same time, there is a different procedure for recording the property in question.
According to the second paragraph of clause 6PBU 6/01, if one object has several parts, the useful lives of which are significantly different, each such part is accounted for as an independent inventory item.
The courts in their decisions note that a computer as a set of monitor, system unit, keyboard and other parts is subject to accounting as a single inventory object (a separate complex of structurally articulated items) only if the useful life of all its parts is the same. Otherwise, each such part is an independent inventory item (resolution of the Federal Antimonopoly Service of the Volga Region dated February 12, 2008 N A12-8947/07-C42 (Determination of the Supreme Arbitration Court of the Russian Federation dated May 16, 2008 N 6047/08 refused to transfer this case to the Presidium of the Supreme Arbitration Court of the Russian Federation), FAS North Caucasus District dated 02/04/2011 N A32-44414/2009).
The criteria for determining a significant difference in useful life are not established in regulatory documents. Therefore, the organization should develop these criteria independently and approve them in its accounting policies. Considering that the Classification can also be used for accounting purposes, the sign of materiality can be reflected in the accounting policy as follows: “if parts of an object belong to different depreciation groups according to the Classification, then such parts are accounted for as independent inventory items.”
Thus, having analyzed the useful life of individual component parts in the context of the “materiality” criterion approved by the accounting policy, the organization can independently decide how to reflect the purchased components - as one object or several. An additional argument in favor of the latter position can be the point of view expressed in the letter of the UMTS of Russia for Moscow dated 04/12/2002 N 11-15/16900. In particular, the said letter noted that the system unit, monitor and printer can be accounted for as separate independent inventory items.
In turn, as noted earlier, assets in respect of which the conditions provided for in paragraph 4 of PBU 6/01 are met and valued within the limit established in the organization’s accounting policies, but not more than 40,000 rubles. per unit, can be reflected in accounting and financial statements as part of the inventory.
Taking into account that this limit is set by the organization in the amount of 40,000 rubles, and also taking into account that the cost of each of the components of a personal computer (monitor, system unit, keyboard, mouse, etc.) is less than 40,000 rubles, we believe that these assets can be taken into account as part of the inventory.
However, taking into account the position of the Ministry of Finance of Russia, as well as the existence of judicial practice (which indicates that the issue under consideration is controversial), we believe that the tax authorities will most likely insist that individual items included in the computer must be accepted for accounting as a single inventory item and, if its value exceeds 40,000 rubles, include such an item in fixed assets (which will entail the need to charge property tax).
For your information:
In accordance with paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property is property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer, used by him to generate income and the cost of which is repaid by calculating depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 40,000 rubles.
According to paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, fixed assets for the purposes of Chapter 25 of the Tax Code of the Russian Federation are understood as part of the property used as means of labor for the production and sale of goods (performance of work, provision of services) or for the management of an organization with an initial cost of more than 40,000 rubles.
According to experts from the financial department, for profit tax purposes, a computer should also be taken into account as a single inventory object, since any part of it cannot perform its functions separately (letters of the Ministry of Finance of Russia dated June 2, 2010 N 03-03-06/2/110, from 06.11.2009 N 03-03-06/4/95, from 14.11.2008 N 03-11-04/2/169, from 09.10.2006 N 03-03-04/4/156, from 27.05.2005 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, see also FAS resolutions West Siberian District dated November 10, 2008 N F04-6827/2008 (15577-A46-42), FAS Volga District dated November 23, 2004 N A12-5120/04-s10). In relation to the case under consideration, this means that the system unit, monitor, keyboard, etc. should be considered as a single inventory item, the cost of which is repaid through depreciation charges.
At the same time, practice mostly does not support the position of the Russian Ministry of Finance. The courts in their decisions come to the conclusion that computer equipment has different functional purposes and different useful life periods, is not a complex of structurally articulated objects, since it is not mounted on a single foundation, is not integral with the processor, and can perform its functions simultaneously with several processors. Therefore, it is unlawful to take such objects into account as a single inventory item (resolutions of the FAS Volga District dated January 26, 2010 N A65-8600/2009, dated April 15, 2009 N A55-12150/2008, FAS Ural District dated February 17, 2010 N F09-564/10 -C3, dated June 18, 2009 N F09-3963/09-C3, FAS Moscow District dated November 19, 2009 N KA-A40/12329-09, etc.).
In other words, in tax accounting the system unit, monitor, keyboard, etc. should be treated as separate inventory items. Moreover, if the cost of components individually is less than 40,000 rubles, then for tax accounting purposes these objects are not depreciable property. For tax purposes, they are taken into account as part of material expenses according to paragraphs. 3 p. 1 art. 254 Tax Code of the Russian Federation.
However, this method of accounting may lead to disputes with the tax authorities.
The company purchased a system unit consisting of spare parts (spare parts were purchased using an invoice), a monitor, a keyboard and a mouse on one invoice. When assembling a computer, you can take into account the monitor, mouse and keyboard in account 10 materials, and assemble the system unit from spare parts and credit it to the account 01 or 10 depending on cost. Or do you need to assemble a computer from spare parts, a monitor, a mouse and a keyboard?
In this situation, it would be more correct to consider the system unit, monitor, mouse and keyboard as part of a single fixed asset object.
The rationale for this position is given below in the materials of the Glavbukh System
1.Situation: Is it possible to reflect in accounting the components of a computer (system unit, monitor, etc.) as separate objects of fixed assets
No you can not.
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.*
The chief accountant advises: there are arguments that allow you to take into account the computer in parts in accounting. They are as follows.
You can reflect the components of a computer in accounting as independent objects in two cases:
- The organization plans to operate the components as part of various sets of computer equipment. For example, the monitor is supposed to be connected to different computers. Or information from two or more computers will be printed via a printer. Do the same if the printer simultaneously performs the functions of a copier, fax, etc.;
- the useful life of the components of a fixed asset differs significantly (paragraph 2, paragraph 6 of PBU 6/01, letter of the Ministry of Finance of Russia dated February 20, 2008 No. 03-03-6/1/121).
In these two cases, depending on the useful life and cost, reflect the computer equipment as part of fixed assets or materials. At the same time, the cost of computer components taken into account as part of the materials should not be included in the tax base for property tax (clause 1 of Article 374 of the Tax Code of the Russian Federation).
dated June 28, 2010 No. VAS-7601/10, dated May 16, 2008 No. 6047/08, resolution of the Federal Antimonopoly Service of the Ural District dated February 17, 2010 No. F09-564/10-S3, dated December 3, 2007 No. F09-9180/07-S3, dated June 7, 2006 No. F09-4680/06-S7, dated April 19, 2006 No. F09-2828/06-S7, Volga District dated January 26, 2010 No. A65-8600 /2009, dated February 12, 2008, No. A12-8947/07-C42, dated January 30, 2007, No. A57-30171/2005, Moscow District, dated April 13, 2010, No. KA-A41/3207-10, West Siberian District dated November 30, 2006 No. F04-2872/2006(28639-A27-40), Northwestern District dated March 20, 2007 No. A21-2148/2006, dated February 22, 2007 No. A05-7835/ 2006-9).
Sergey Razgulin Active State Councilor of the Russian Federation, 3rd class
Oleg Good Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
2.Situation: Is it possible to reflect the components of a computer (system unit, monitor, etc.) in tax accounting as separate objects of fixed assets
No you can not.
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 monitor, system unit, keyboard and printer 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 letters of the Ministry of Finance of Russia dated June 2, 2010 No. 03-03-06/2/110, dated September 4, 2007 No. 03-03-06 /1/639 and the Ministry of Taxes of Russia dated August 5, 2004 No. 02-5-11/136.
The chief accountant advises: there are arguments that allow you to take into account the computer in parts in tax accounting. They are as follows.
When taxing, computer components can be taken into account as independent objects in two cases:
- if the organization plans to operate the components as part of various sets of computer equipment. For example, the monitor is supposed to be connected to different computers. Or information from two or more computers will be printed via a printer. Do the same if the printer simultaneously performs the functions of a copier, fax, etc.;
- if the useful life of the components of the fixed asset differs significantly (paragraph 2, paragraph 6 of PBU 6/01).
In these two cases, computer equipment, the useful life of which exceeds 12 months, and the cost of which is more than 40,000 rubles, is considered as a separate fixed asset item. Consider the rest of the computer equipment as part of the materials. This procedure follows from subparagraph 3 of paragraph 1 of Article 254 and paragraph 1 of Article 256 of the Tax Code of the Russian Federation.
The correctness of this point of view is confirmed by arbitration practice (see, for example, the definitions of the Supreme Arbitration Court of the Russian Federation
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).
Accounting as a single object
Let's give an example of how a computer purchase is reflected in accounting. Vozrozhdenie LLC purchased a computer for management purposes on February 21, 2016, the configuration and cost of which are presented in Table 1.
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 transfers to the accounting department an act of acceptance and transfer of fixed assets (according to the OS-1 form).
The receipt of fixed assets is reflected in account 08 “Investments in non-current assets”, to which corresponding sub-accounts are opened for the types of non-current assets. For example, to reflect the acquisition of fixed assets, subaccount 1 “Acquisition of fixed assets” is opened. This organization applies the straight-line depreciation method to fixed assets. Depreciation has been calculated since March 2016. The straight-line method involves charging depreciation in equal monthly and annual amounts.
Since the useful life of the purchased computer is set to three years, the annual depreciation rate is calculated as follows: 100% / ULI = 100% / 3 = 33.33%.
The annual depreciation amount is calculated as the product of the original cost of the object and the annual depreciation rate, i.e. in this case: 58,150 rubles. x 33.33% = 19381 rub. The monthly depreciation amount is calculated as the quotient of dividing the annual depreciation amount by the number of months in the year, i.e. 19381 / 12 = 1615 rubles.
The following accounting entries were made in the accounting department of Vozrozhdenie LLC to reflect the receipt of the computer and depreciation charges (Table 2).
Accounting for a computer by individual parts
In accounting, it is also possible to reflect computer and office equipment by individual parts and components. You can display the components of a computer as independent objects in the following cases:
- the enterprise will use components of computer and office equipment to connect and connect to various equipment (for example, one printer will be used by several machines or a monitor will be connected to several computers);
- an enterprise uses a printer as a fax or copier, and therefore the terms of use of the components of office equipment will be different. In these listed cases, computer equipment can be taken into account not as a whole, but in parts.
For example, Zarya LLC purchased a computer in February 2016, the equipment of which is presented in Table 3.
The monitor is supposed to be used on different system units, so the organization decided to separately account for the components of the computer. The following useful life periods were established for the computer components (Table 4).
Since different useful lives were established for the components of the computer, they are taken into account separately as part of inventories, because the cost criterion for classifying objects as fixed assets is 40,000 rubles. In this case, upon receipt of computer equipment, the commission issues a receipt order (Form M-4) and a demand invoice (Form M-11). In this case, depreciation is not charged, since computer parts are included in materials.
The following accounting entries were made in the accounting department of Zarya LLC to reflect the receipt of computer components (Table 4).
Instructions
Review the information provided on delivery notes and invoices. This will help you understand how to better account for your computer purchase. In turn, if the goods are listed in the documents in one line, for example, “Computer, price 30,000 rubles,” then it must be capitalized as one whole piece of equipment. If the entire initial package is recorded by name, then this product must be taken into account according to the compiled list.
Record the purchased computer on account 01 called “Fixed Assets” and on account 10 called “Materials.” It is necessary to take into account that it can be reflected as part of all received materials only in the case when the limit on the cost of inventories is not exceeded (this information must be indicated in the accounting policy). But if office equipment is reflected in account 01, then depreciation will be charged on it in account 02 called “Depreciation of the company’s fixed assets.”
Do not equate the work of installing computer components with installation, so that VAT is not charged. In this case, the accountant needs to draw up supporting documents stating that no special work was carried out. This could be a time sheet (for example, if the installation was carried out by an employee of this enterprise), an act for writing off basic materials and other papers.
Make appropriate accounting entries when installing the computer. Use the following accounts for this: - D08 “Amount of investments in non-current assets” and K60 “Settlements with contractors and suppliers” - reflect the cost of components or computer parts; - D19 “VAT on acquired assets” and K60; - D08 and K70 “Calculation with personnel, wages” - reflect the salary of the employee performing the installation; - D08 and K68 “Calculation of taxes and fees”, as well as 69 “Calculation of social security and insurance”.
Sources:
- Replacing an old monitor with a new one
Computers, as well as their components, are an obligatory element of procurement for any organization, since no company can now do without them. How to properly purchase computers according to accounting?
Instructions
Determine how the computer and components were purchased in order to properly capitalize. If all components and additional peripheral devices were purchased at the same time, then the computer must be accounted for as one inventory item in fixed assets, since none of its components will be able to work separately. If you decide to capitalize your computer components separately, you may be charged with tax evasion.
Similarly, take into account additional devices; if you purchased a printer or scanner, include them in a single inventory item, since these devices will not function without a computer.
Please note that after the computer is put into operation, it may be additionally equipped. For example, you bought and connected a modem or printer to it. In this case, there is no need to add it to the computer kit in order to register a peripheral device for the computer. The modem (printer) and computer were registered at different times, so there is no need to combine them.
Justify this accounting with the norm “Accounting for fixed assets”, it states that when parts of an object differ in terms of useful life, then each part can be accounted for as an independent inventory item. The level of such exploitation is determined by the organization itself. For example, it can be set for a period of 12 months. For example, if the useful life of a PC and a printer differ by 12 months, capitalize them as different inventory items.
Keep track of the cost of components in case of replacing parts or repairing your computer as follows. When replacing a broken or lost part, this is a repair that is performed to keep the computer in working order. Therefore, such costs are written off as expenses. The cost of the new part will be included in the “Other expenses” item during the repair period. And replacing a working part with a more modern one is considered modernization.
The accounting system at an enterprise provides procedures for collecting, summarizing and registering information in monetary terms about the organization's property, including computer equipment. Therefore, all movement of these objects is documented.
Instructions
Account for the computer as a fixed asset and take into account the entire amount of the invoice, since an inventory item of fixed assets can be a whole complex of articulated items that represent a single whole. And the elements included in this complex can perform their functions only as part of it, and not independently. Therefore, the mouse, keyboard or disk drive individually are not subject to accounting. Therefore, if there is a receipt that needs to be taken into account, and it describes the components and indicates the total price, the accountant can register the computer as a whole.
Assign the computer a single inventory number, but describe all components of the PC in the inventory card. It is better not to indicate the operating system, if it was also purchased, because it refers to software.
Register each component separately if the invoice separately indicates the cost of each computer element. This is due to the requirements of accounting rules, which indicate that an object of fixed assets consisting of parts that have different periods of use is registered separately in parts.
In this case, register the components separately as fixed assets. Consider the mouse and keyboard as MBP, since they are low in cost, it is best to write them off right away. Classify the system unit as a fixed asset.
Use the act of acceptance or commissioning of funds as the basis for crediting the enterprise's fixed assets to the balance sheet. Fixed assets are credited to the balance sheet at their original cost. To account for the acquisition of fixed assets, follow the Methodological Recommendations for Accounting, approved by Order of the Ministry of Finance No. 561 of September 30, 2003.
Sources:
- computer is the main tool or not
Fixed assets can come to the enterprise from the founders, as a result of acquisition or construction, under a gratuitous transfer agreement. There is a certain procedure for their commissioning.
Instructions
Draw up and sign with the manager an order for the commissioning of the fixed asset. Set in it its useful life in accordance with the All-Russian Classifier (OKOF) and the Classification of fixed assets included in depreciation groups.
Based on the order, draw up an act of acceptance and transfer of fixed assets in form No. OS-1, No. OS1-a (for commissioning of buildings and structures). Create an inventory card (form No. OS-6), assigning an inventory number to the object. If reconstruction was carried out, draw up an act of acceptance and delivery of repaired, reconstructed, modernized objects in form No. OS-3 and enter information about the reconstruction in the inventory card of the object.
Make the following entries in your accounting: - Debit account 08 “Investments in intangible assets”, Credit account 60 “Settlements with suppliers” - purchased fixed assets are capitalized; - Debit account 08 “Investments in intangible assets”, Credit account 75 “Settlements with founders" - fixed assets were received from the founders as contributions. If the fixed asset was built for one’s own needs, and the work was carried out by a contractor, the cost of this work should also be reflected in the debit of account 08.
Take into account the cost of materials for the construction or reconstruction of fixed assets on your own using the debit of account 08 in correspondence with the cost accounts. However, if the company is a construction enterprise and carries out the construction of buildings and structures for itself, in this case, assign capital costs to account 20 “Main production”. Upon completion of the work, write them off to cost by making: - Debit account 90 “Sales” (sub-account “Cost”), Credit account 20 “Main production”; - Debit account 08 “Investments in non-current assets”, Credit account 90 “Sales” ( subaccount "Revenue").
Reflect in the accounting records the commissioning of the received, acquired or constructed fixed asset at the generated initial cost by posting: Debit account 01 “Fixed assets”, Credit account 08 “Investments in intangible assets”.
If the fixed asset was received free of charge, make the following entries: - Debit account 08 “Investments in non-current assets”, Credit account 98 (sub-account “Gratuitous receipts”); - Debit account 01 “Fixed assets”, Credit account 08 “Investments in intangible assets”. Determine its original cost based on the current market value. Then write off the amounts of accrued depreciation on these objects to the credit of account 91 “Other income and expenses.”
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