Office equipment is poured into a significant amount. Write-off of computer equipment in accounting. Write-off of office equipment in budgetary organizations

The components of any computer device contain a certain, albeit small, amount of precious metals. When purchasing computer equipment, each organization must take into account the precious metals contained in it in accordance with the law. In case of failure of such a "gold-bearing" technology, it cannot be simply thrown away. Disposal of computer equipment through specialized organizations is mandatory for everyone.

If the computer is outdated

For correct work modern software requires more and more powerful and faster computers. Unfortunately, there comes a time when it is no longer possible to upgrade equipment to meet the ever-increasing needs of programs. In this case, the reason for writing off the computer will be its obsolescence.

But the obsolescence of the computer must be confirmed by the facts. Some of them may include:

• at a database processing rate of 1 hour, the computer “copes” with it in 3 (4, 5. ..) hours;
• for the correct operation of the purchased program, a certain version of the operating system is required, which cannot be installed on a computer with outdated parameters, etc.

In addition, the reasons for the impossibility of modernization should be stated. For example, components are not produced that are compatible with the existing configuration of the computer, which could increase the speed or RAM.

If this technique cannot be used in another area of ​​work, then computers will have to be decommissioned and disposed of.

Moreover, if the service life of such obsolete equipment established by the manufacturer has expired, the computer may fail at any time. And it's hard to predict what the consequences will be.

If the system unit does not work

The inability to use the computer due to its breakdown is also the reason for the write-off of computer equipment. Examples of faults are:

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

In the presence of such malfunctions, the write-off of computer equipment is feasible only if repair is impossible or the cost of repair is comparable to the cost of purchasing similar new equipment.

The organization can draw up a conclusion about the causes of the breakdown, as well as the possibility of repair and its cost, if its staff has specialists with the necessary qualifications. Otherwise, the conclusion for the write-off and disposal of computers and office equipment is provided by a specialized organization.

When ancillary equipment is faulty

The monitor, keyboard, mouse also fail. Among their faults there are also removable and irreparable ones.

The reason for the failure of the monitor can be damage to the matrix, screen processor, etc. They can occur due to a shock of even a small force, overheating of the monitor, moisture and dust ingress into it.

The keyboard and mouse are particularly vulnerable, and therefore the most frequently replaced elements.

The most common causes of keyboard damage are sticking and oxidation and burning. This happens due to the ingress of moisture into the equipment.

The mouse may become unusable due to the failure of the infrared sensor, mechanical failure, etc.

Damage to auxiliary equipment can also occur due to a breakdown of the system unit.

The mechanism for writing off such components to a computer is similar to writing off a faulty system unit.

Liquidation, disposal of computer equipment occurs:

• due to premature damage, malfunctions that cannot be repaired;
• due to moral or physical wear and tear.

Retirement of an object (office equipment), including early retirement, means writing off the price of the retiring unit. The established useful life for computers is usually determined by 3 - 5 years. At its end, so that the balance does not include equipment that is not used in the activities of the organization, it is written off.

General procedure for writing off computer equipment

Writing off office equipment for various reasons is carried out in a certain sequence. V commercial structures for this purpose, a special commission is formed from among the employees (deputy head, Chief Accountant, engineers and technicians, etc.). She is assessed a computer unit, a conclusion is drawn up, on the basis of which an act of write-off is drawn up. Applicable uniform form No. OS-4.

To write off several objects (computer units), a standard OS form No. 46 is drawn up.

In budgetary organizations, for the purpose of writing off computer equipment, a package of documents is formed (in accordance with the requirements of the GRBS). Then it is sent for approval to the head or to the GRBS. State manager budget funds can be determined by agreement.

The procedure for recycling computers in the presence of precious metals

Computer hardware contains various elements, including precious metals and harmful substances. Detailed information on the composition is contained in the attached technical data sheet. On loss technical passport there is a need for an additional examination for the presence of precious metals in the computer.

If the presence of these components in a computer unit is confirmed, then such equipment must be given for disposal to an organization that is competent in solving these issues. The disposal organization must be licensed for this type of activity and properly registered with the Assay Office.

Computer equipment write-off accounting records

The procedure for writing off office equipment used today is mandatory. All accompanying actions should be documented and displayed in the asset retirement records.

Basic accounts for fixing transactions - 08 (Investments in fixed assets) and 01 (OS), 010 (OS wear). For them, if necessary, second-order accounts are opened (when carrying out repairs, modernization, etc.). So, to account for the disposal of office equipment, a second order account is created 01.2 (Disposal of fixed assets). According to the DT of the specified subaccount, the price of the liquidated computer unit is displayed, and by CT, the accumulated depreciation.

Accounting records used: (click to expand)

• DT 01 KT 08 - taking into account the object (changing its original price);
• DT 01 KT 83 - change in the initial price of the object in the event of its revaluation;
• ДТ 01.2 КТ 01.1 - the initial price of the object at its disposal is written off;
• DT 02 KT 01.2 - write-off of accumulated depreciation upon disposal;
• DT 10 KT 91.1 - details with precious metals, which were obtained upon disposal of the object, were taken into account;
• DT 08 KT 10 - computer components are written off.

When organizing accounting for the disposal of computer equipment (OS), one should be guided by the Chart of Accounts and the Instructions for its use ( approved by order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000, as amended by from 8.11.2010).

Common mistakes in accounting for the disposal of computer equipment

Inaccuracies, errors made when keeping records of fixed assets (office equipment), significantly affect the truth accounting statements and economic results... The most common among them are:

• groundless write-off;
• incorrectness of correspondence of accounts when displaying the disposal of an object (office equipment);
• violation of the terms for posting the received computer unit (spare parts);
• extension of the term useful use distorted results economic activity and etc.

These types of errors are considered a violation of accounting rules.

Example 1. Accounting records on admission - disposal of the computer before the due date

The organization acquired Personal Computer, which was taken into account by the whole block. After some time, he fell into disrepair. As a result, the faulty computer unit was written off earlier than the required date.

The accounting department recorded the operations: purchase price, VAT from its cost and deduction, purchase as part of fixed assets, accrual of depreciation and the actual write-off of faulty equipment (initial cost, depreciation, damage).

Example 2. Writing off a motherboard due to obsolescence when upgrading a computer

The organization is replacing an outdated motherboard with an improved part. The new part was purchased in a specialized computer salon. The board was also replaced there. In this case, there is a modernization of computer equipment, since. special purpose replacing the board - improving the functionality and technical characteristics computer.

The accounting department displays the purchase of a new board, the cost of replacing it (payment for the work of a third-party organization). The motherboard is written off due to its physical wear and tear. The initial price of a computer unit is increased due to the modernization carried out.

Answers to frequently asked questions

Question number 1: Is it possible to keep records of a computer in parts for its subsequent write-off in parts?

The generally accepted point of view of the regulatory authorities boils down more to what is not allowed. The main parts that make up a computer are the system unit, keyboard, monitor, mouse, etc. They cannot function separately, independently, outside the computer. For this reason, the listed details are considered and accounted for as part of the computer (shared object).

Separate accounting of a computer (by details) is allowed in two cases:

1. Different useful life of parts. This most often happens when the computer was bought for parts. For example, a unit has 5 years, a monitor has 2 years, etc. The difference in terms is significant and this is the reason for the separate accounting of computer components.
2. Component parts will be used in different configurations of office equipment. For example, one monitor connects to multiple computers.

For the purposes of accounting for spare parts, computer components, account 10 is used.

Question # 2: When can I write off a computer in parts? (click to expand)

If the organization takes into account computer equipment in parts, then if necessary. For example, during repairs when a broken, worn part needs to be replaced. She is written off as out of order on the basis of an act. In the accounting department, this operation is recorded as DT 20 (23.25, 26, 29, 44) KT 10. A new part, which will be installed to replace the old part, comes as a spare part (or OS).

Write-off of computer equipment- a process that the overwhelming majority cannot avoid modern enterprises... How can the write-off of office equipment differ from the write-off of other objects of fixed assets of the enterprise, you will learn from this article.

Reasons for writing off office equipment and computers

The main prerequisite for writing off fixed assets is the loss of useful properties for which they were acquired and used. The reasons for this loss are:

• physical deterioration;
• obsolescence;
• irreparable damage or damage.

For computer technology, to a greater extent than for other types of equipment, rapid obsolescence is characteristic. The rapid development of computer technology often leads to the fact that the existing fleet of computer equipment in working order still needs to be updated and modernized for production purposes. Therefore, for computers and office equipment, a rather short useful life for calculating depreciation is legally established - from 3 to 5 years.

So that no more computer equipment that is no longer used on the balance sheet should be written off.

Nuances of writing off office equipment for commercial companies

For merchants general order decommissioning equipment is quite simple.

In accordance with the legislation of the Russian Federation, private companies are not obliged to involve third-party specialists to assess the suitability of computer equipment for further use. Therefore, to formalize the write-off, it is enough to create an internal commission from the company's employees and activate their conclusion. Only if there are no own specialists capable of making an assessment, you need to invite those from outside.

Based on the conclusion of the commission, an act is drawn up on the write-off of the object of fixed assets - computer equipment. An order must also be drawn up, taking into account the possible nuances of writing off and disposing of office equipment (more on this later).

The form of the write-off act can be found in the article .

How to register materials remaining after dismantling fixed assets, read the articles:

Nuances of writing off office equipment for state employees

In order to write off computer equipment that is an object of fixed assets, the institution must organize a special permanent commission (clause 34 of the Unified Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157). The write-off of fixed assets is carried out on the basis of its decision.

At the same time, in order to make a decision to write off computer equipment, which is an object of accounting for fixed assets, a budgetary organization must check compliance with several criteria (clause 46 of the order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 257n), namely, that it:

• does not exercise control over the debited OS object;
• does not incur expenses related to its disposal (possession and (or) use);
• does not have the right to receive economic benefits and benefit from disposal (possession or use);
• does not participate in the disposal (possession and (or) use) of the retired object, which is registered,
• does not use it to the extent that was provided for when it was recognized;
• assessed the amount of income (expense) from the disposal of the object;
• assessed the projected economic benefits or useful potential associated with the object, as well as the projected (incurred) costs (losses) associated with its disposal.

The decision of the commission to write off the computer from budget accounting is drawn up by an act on the write-off of objects of non-financial assets (except Vehicle) (f. 0504104). The form of the act was approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.

NOTE!

1. The act must be agreed with the founder budgetary organization if the property being written off is attributedto especially valuable property, which is assigned by the owner to a budgetary institution or which is acquired by a budgetary institution at the expense of funds allocated by the owner for its acquisition (clause 3 of article 298 of the Civil Code of the Russian Federation). So, the Ministry of Health of Russia, the Ministry of Labor of Russia, the Ministry of Sports of Russia, Rosreestr of Russia have included computers in the list of especially valuable movable property, regardless of its value. Therefore, if these structures have endowed state-financed organization computers, their cancellation must be agreed with the founders.
2. If especially valuable movable property was acquired at the expense of funds received from income-generating activities, a budgetary institution has the right to dispose of it independently (letter of the Ministry of Finance of Russia dated September 26, 2012 No. 02-06-10 / 3912). The approval of the write-off of such property with the founder is not required.

After the signing of the act by the head of the budgetary organization, actions are taken to disassemble, liquidate the fixed assets, and only after that the write-off is reflected in accounting on the basis of the act (clause 52 of the Unified Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157).

Read about the accounting of the write-off of fixed assets in a budgetary organization in this.

Disposal of computer equipment

Computer hardware contains various elements, including:

• substances hazardous to environment, ie, subject to the Law "On Waste" dated 24.06.1998 No. 89-FZ;
• precious metals - thanks to the precious "stuffing", the decommissioned computer is subject to the law "On precious metals" dated 26.03.1998 No. 41-FZ, as well as the instructions of the Ministry of Finance on special accounting for precious metals.

Thus, computer technology belongs to objects that cannot be simply thrown into a landfill when written off. 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 cancellation.

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

Read about why it is required to control waste and how to draw up a waste inventory act.

What to do if precious metals are present in the written off office equipment?

Information on the presence of precious metals in the decommissioned computer equipment can usually be found in the data sheet for this equipment. In case of loss of the technical passport of the company, an examination should be carried out for the content of precious metals. To do this, you need to attract specialists from a licensed company.

The presence of precious metals in the computers being written off (and this is about 80% of cases) means that

1. They must be handed over to a suitably licensed company for disposal.
2. The recycling company must not only be licensed for activities related to the management of hazardous waste, but also have a registration certificate issued by the Committee of Precious Metals and Gems under the Ministry of Finance. Russian Federation(Resolution of the Government of the Russian Federation of June 25, 1992 No. 431).

The accepted procedure for disposal and expert opinions the licensed company must be reflected in the cancellation documents.

The costs associated with the disposal of computer equipment can be accounted for in the composition non-operating expenses enterprises when calculating income tax (subparagraph 8, clause 1 of article 265 of the Tax Code of the Russian Federation).

Outcomes

Write-off of computer equipment from the register is drawn up by a write-off certificate. But the write-off does not cancel the disposal of the decommissioned equipment. Decommissioned computer equipment, as a rule, contains precious metals and is classified as hazardous waste, so only organizations that have a permit for such activities are engaged in its disposal.

The service life of computer technology. Statistics, no more.

Let's make a reservation right away - this information is for you.

The concept of service life is very multifaceted and narrowly specific. For amortization - there is one accounting department. Advertising is different. In the characteristics from the manufacturer, the third. Components may have a much shorter or longer period.

This is Average Life!

1. Used statistical data from various sources with open access to information.

2. Depending on the sources, statistics can vary significantly.

3. The service life of devices depends on many conditions: manufacturer, quality of manufacture, components, operating conditions, Maintenance… .

4. It is the average life of the devices that is indicated, the maximum life of specific devices may significantly exceed the average, and the minimum can be much less.

5. The average service life of an "average" electronic device is on average 3 - 5 years.

6. The warranty life of the manufacturer of the electronic device is 2 - 3 times less than the average life, and the warranty life of the seller is 3 - 5 times less than the average life.

According to statistics, the average service life of their components is:

personal computer - 5 years;

processor - 5 years;

motherboard - 4 - 5 years;

hard disk - 5 - 7 years (on average, up to 600,000 start / stop cycles);

RAM module - 5 years;

DVD drive - 3 - 5 years;

CD - 2 - 3 years;

floppy drive - 3 - 5 years;

power supply unit - 4 - 7 years;

video card - 3 - 5 years;

sound card - 4 - 6 years old;

CRT monitor - 5 - 7 years;

LCD monitor - 4 - 5 years;

mouse - 2 - 3 years;

keyboard - 3 years;

laptop - 6 - 7 years old;

laptop battery - 2 - 3 years;

modem - 4 - 6 years old;

inkjet printer - 3 - 5 years;

laser printer - 5 years;

multifunctional device (MFP) - 5 years;

copy machine - 5 - 7 years;

laser printer cartridge (without refilling) - 2500 pages (withstands an average of 3 - 5 refills);

photo drum of a laser printer - 8000 pages;

Inkjet printer cartridge (without refilling) - 450 black and white pages and 70 - 150 color pages (withstands an average of 3 - 5 refills);

uninterruptible power supply (UPS) - 3 - 5 years;

UPS battery - 2-3 years;

PC CMOS memory battery - 3 - 5 years;

USB flash drive - 2 - 3 years (on average, up to 500,000 erase / write cycles);

digital video camera - 5 - 7 years;

digital camera - 4 - 6 years old;

mobile phone - 3 years;

battery mobile phone- 1 - 2 years.

Valery Sidorov.

The service life of computer technology.

In many companies and firms that use computer equipment, the question arises about its write-off. There are several reasons for this: the equipment is outdated, worn out, broken or deteriorated. Also, such equipment can be written off if it is stolen or unrecoverable defects that are obtained as a result of an emergency or accident.

Computer decommissioning

Our article will tell you how to properly write off a computer. We will tell you what is needed for this and what difficulties may arise in this process. You will find that the answer to the question of how to decommission your computer is very simple.

1. In case of physical or moral deterioration, the equipment can be written off when it has official evidence of unsuitability. The specialists should explain to the accountant why the equipment is outdated and why it needs replacement.
2. Also for this, you can create a special commission headed by the chief accountant and persons who are responsible for the equipment.
3. This commission will get acquainted with the technical documentation, inspect the equipment and establish its unsuitability for restoration and use. Also, this commission will establish why the equipment does not work, and will say whether it is possible to use the components of this equipment in the future.
4. Then you need to draw up an act "Write-off of fixed assets" (Form N OC-4). Accounting data with the characteristics of the decommissioned equipment are described here. The head of an organization or firm signs this act. After that, the object is dismantled and components and parts suitable for repair or use are removed.
5. The rest of the parts are disposed of in accordance with their market value, which can be determined based on market prices... After that, the data on the disposal of equipment is noted in the inventory book.
6. Small complications arise when there is a donation, for example, to a school, an orphanage, a hospital. In this case, it is necessary to draw up a document called "Invoice for the receipt and transfer of funds" (Form N OC-1).
7. In the inventory card, technicians mark the transfer. After the vehicle has left, the card is withdrawn, and a note is also made in the inventory book about the new location of the object. Also, the company will have to add income tax (this is 24% of the amount of the loss) to the loss from the donation of equipment.

Now you know how to decommission an old computer! And what to do next with it is up to you to decide.