Detailed information about office technology and equipment

TV belongs to the equipment

It is necessary to proceed from the fact that if an organization acquires and uses property, then it cannot be unrelated to the activities of the organization. In our opinion, the activities of an organization in this case mean all economic activities, and not just those aimed at generating income, as provided for in PBU 9/99. Note that in connection with changes made to PBU 6/01, in 2006 assets worth 20,000 rubles. and less, if they are used in the production of products, performance of work, provision of services, for management needs, and are also provided for temporary use for a period of more than 12 months, they can be considered inventories.
However, this must be provided for in the accounting policies of the organization. Standard set of equipment and devices Industrial equipment: whether this or that object belongs to it is a very common question for accountants. Let's use specific examples to understand what exactly these material assets are and how to most easily identify them when accounting. The legislator has not clearly stated what characteristics objects must have in order to clearly classify them as inventory.

How to take office equipment into account in accounting

It depends on the service life and cost of the equipment. So, if the cost of office equipment exceeds 40,000 rubles. (another limit established by the organization independently), and the useful life of office equipment exceeds 12 months, then the object can be taken into account as a fixed asset (clauses 4, 5 of PBU 6/01). If any of the above conditions are not met, then office equipment can be taken into account as an inventory with a one-time write-off of its cost as expenses after the start of use (clause 2 of PBU 5/01).

Classification of household appliances and electronics

Household devices and other electronics are present in every home or apartment today. We are surrounded by technical innovations and inventions, which are quite difficult to do without in the modern world. This includes home and kitchen appliances - vacuum cleaners, refrigerators and TVs, multicookers and coffee makers, microwave ovens, and other electronics - electric shavers, trimmers and mobile phones, tablet devices and so on.

Among this multitude of products, certain groups are distinguished - categories of equipment that have a specific purpose and use. Classes such as household appliances and electronics are just two fundamental groups, which in turn are divided into many more subcategories. At the same time, we should not forget about such criteria as the manufacturer. Today, orders can be made both in stores or hypermarkets, and in online stores. For example, https://panasoniconline.com.ua/ - household appliances and electronics from Panasonic is the best example of this type of service.

A few words about classification

Modern computing systems can be classified according to several criteria:

• principle of operation (digital, analog, hybrid);
• generations (stages of creation);
• purpose (problem-oriented, basic, household, dedicated, specialized, universal);
• capabilities and sizes (super-large, super-small, single- or multi-user);
• conditions of use (home, office, industrial);
• other characteristics (number of processors, architecture, performance, consumer properties).

As is already clear, it is impossible to draw clear boundaries in defining classes. In principle, any division of modern systems into groups still looks purely conditional.

What applies to household appliances

Household appliances are achievements of science; they use the most advanced developments. You can buy them in specialized stores or online, for example, on the website https://e-bazza.com/. The latter option is preferable, because this way you can purchase the necessary equipment without leaving home and saving time.

• for the kitchen - refrigerator, electric meat grinder, dishwasher, stove, bread maker, toaster, mixer;
• measuring equipment – ​​thermometer, scales, watch;
• for cleaning and cleaning - a steam cleaner and a vacuum cleaner;
• climate control – humidifier, fan, air conditioner;
• for clothing care - iron, washing machine;
• other - lighting fixtures, TVs, computers, heaters, etc.

Rules for working with office equipment

1. Regardless of what you use, any item must be handled carefully and with care. Follow the rules of hygiene, which will protect you and your devices from trouble.
2. Keep your workplace, computer or laptop, mouse, keyboard, printer or MFP clean. Carry out regular wet cleaning, and “general” cleaning every six months. Remember that computer equipment really does not like dust.
3. If a laser printer is used, its cartridge is refilled with a special powder called toner. The toner is made from petroleum and is therefore dangerous to humans if it comes in contact with the skin. If you replenish it in the cartridge hopper yourself, then take care of protective equipment for your hands, respiratory tract and clothing.
4. The superior part of office equipment is electrical appliances. Therefore, you should follow the basic rules of behavior with them. In case of any malfunction, the device must be immediately de-energized and a specialist must be called for repair.
5. It is unacceptable and prohibited to eat food at the workplace, which could lead to food parts getting into the devices.

Machinery and equipment, what does it include, example TV

The question of what applies to inventory and household supplies is quite common. Indeed, a detailed and clear list of items that can be considered inventory and accessories is not defined, so assigning certain items to this category can be difficult.

Office equipment is classified depending on which area is used. These include email, mobile and telephone communications, including fax. It is worth noting that fax allows you to transmit various images using a telephone channel.

Accounting for photographic and film equipment

• paid to the supplier under a supply agreement;
• paid for information and consulting services related to the acquisition of fixed assets;
• paid for work carried out to create a fixed asset under a separate contract;
• registration fees;
• customs duties, fees;
• remunerations paid to intermediary organizations for services related to the acquisition of fixed assets;
• costs for delivery of fixed assets to the place of their use;
• actual costs associated with the creation of a fixed asset object (materials consumed by the institution, wages and charges for wage payments, services of third-party organizations);
• other costs that are directly related to the acquisition of fixed assets.

Photographic and film equipment – ​​fixed assets

In accordance with the OS Classification, photographic and film equipment belongs to the third depreciation group (property with a useful life of over three years to five years inclusive (OKOF code 14 3322000)). The amount of depreciation of fixed assets included in the first nine depreciation groups is calculated in accordance with the maximum useful lives established for these groups. Consequently, the useful life of photographic and film equipment belonging to the third depreciation group will be five years (60 months).

Proper accounting at an enterprise requires strict differentiation of fixed assets among themselves. Their division, which is based on belonging to different classification categories (groups), has become widespread.

Fixed assets, depending on their useful life, are distributed into depreciation groups. The useful life is established independently, taking into account the Classification approved by the Decree of the Government of the Russian Federation dated. In order to establish which depreciation group the company's property belongs to, you need to look at the Decree of the Government of the Russian Federation dated The latest edition of the document was The first group includes all short-lived property with a useful life of 1 year or more up to 2 years inclusive. The second group is property with a useful life of more than 2 years up to 3 years inclusive.

TV Which Group of Fixed Assets 2021

Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 N 26n “On approval of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01″ 4. An asset is accepted by the 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 for provision 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, i.e. a period exceeding 12 months or the 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 bringing economic benefits (income) to the organization in the future.

Is a TV a piece of equipment?

The next important point that makes the repair process easier is a description of how your TV broke. It is advisable to describe the problem in more detail, if possible indicating the circumstances preceding the malfunction. For example, before the breakdown, the lights in the house flickered, or before the breakdown the image darkened, then the TV turned off. On some TVs, when a malfunction occurs, there is a self-diagnosis mode in which the indicator on the front panel blinks a certain number of times, indicating an error code. Such TVs, for example, include a Sony TV. You need to tell the technician how many times the indicator blinks. Based on the error code, the technician will already know the expected location of the problem on the TV. Taking into account all the nuances when describing the problem, it becomes clearer to the technician where to look for a fault in your device, and what needs to be taken in advance. All this significantly saves your time and the time of the technician when troubleshooting problems with the TV or any other faulty equipment.

Main equipment TV lifespan

Let's assume that a boat and a TV are taken into account as fixed assets. The cost of fixed assets is repaid through depreciation. In this case, the amount of depreciation must be included in other expenses.

What depreciation group does the TV (including plasma) belong to?

The second option is that the cost of purchases is immediately written off to account 91 subaccount “Other expenses”. But in this case, there is a risk that during a tax audit, inspectors may assess additional property tax along with penalties and fines.

x 1.639% = 164 rub. Dt sch. 91-2 Set of accounts. 02 — 164 rub. — depreciation is included in other expenses. The boat should be taken into account in the same way. This option is quite acceptable to the tax authorities. After all, if a TV set and a boat are considered fixed assets, then a basis arises for calculating property taxes.

Machinery and equipment, what does it include, example TV

Fixed assets (FPE) of an organization, depending on the useful life (SPI) of this property for profit tax purposes, belong to one or another depreciation group of fixed assets (clause 1 of Art.

The limit is set by the company's accounting policy, but the legislator also controls this parameter. For tax authorities, it is important what you immediately put into period costs, and what stretches out for a period of more than 1 year. In what account should such an expensive but short-term asset be taken into account? Let's look at the chart of accounts.

Office equipment in tax accounting

For profit tax purposes, the accounting principle for office equipment is as follows (subclause 3, clause 1, article 254, clause 1, article 256 of the Tax Code of the Russian Federation):

• if the useful life of office equipment exceeds 12 months, and the initial cost is more than 100,000 rubles, then the office equipment is included in depreciable property (fixed assets) and is subject to depreciation;
• if the above conditions are not met, then the costs of office equipment can be taken into account as part of the material costs when putting the equipment into operation.

TV is equipment or inventory

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Equipment for drawing work, plotters, laminators, hole punchers, mechanical pencil sharpeners, stamps, brochure makers and others are added to the list, calling it “small office equipment.” The confusion of the two concepts occurs due to the fact that auxiliary equipment for computer technology, such as a scanner, barcode reader, printer, display, electronic graphic board, drawing machine, etc., according to the rules of the OK 013-94 classifier, are taken into account together with the computer as a single object of classification. In fact, each of them can be used independently, without connecting to computer technology. This situation arose due to the obsolescence of the specified classifier. But an accountant, when deciding what applies to office equipment in accounting, must be guided by regulatory documents.

Classifier of fixed assets by depreciation groups 2021

Since 01/01/2017, the updated Classifier has been in effect (clause 2 of Government Decree No. 640 dated 07/07/2016). The need to change it was caused by the entry into force of the new OKOF on January 1, 2017. Let us recall that in the Tax Classifier, types of fixed assets are classified into depreciation groups in accordance with their OKOF codes.

10 depreciation groups of the Classifier

Similarly, depreciation group 4 of fixed assets according to the 2021 Classifier assumes that the useful life of fixed assets belonging to this group is over 5 years up to 7 years inclusive. Therefore, for example, for telephone fax machines, the SPI can be set in the range from 61 months to 84 months. And fixed assets with a useful life of 85 months are already classified as depreciation group 5 of fixed assets according to the Classifier. Accordingly, for example, for dry cargo vessels of mixed river-sea navigation, the SPI can be established from 85 months to 120 months inclusive.

According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property for the purposes of Chapter 25 of the Tax Code of the Russian Federation recognizes, in particular, property that is owned by the taxpayer (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation), is 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 100,000 rubles. For the purposes of Chapter 25 of the Tax Code of the Russian Federation, fixed assets (FA) are understood as part of the property used as means of labor for the production and sale of goods (performing work, providing services) or for managing an organization with an initial cost of more than 100,000 rubles (clause 1 of Article 257 Tax Code of the Russian Federation). For profit tax purposes, depreciable property is distributed into depreciation groups in accordance with its useful life. The useful life is the period during which the asset serves to fulfill the goals of the taxpayer's activities. The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of Art. 258 of the Tax Code of the Russian Federation and taking into account 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 (clause 1 of Article 258 of the Tax Code of the Russian Federation). The norms of the Tax Code of the Russian Federation do not explain what is a unit of accounting for fixed assets or an object of accounting for fixed assets for tax purposes. Based on paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, this concept for tax purposes is applied in the meaning in which it is established in other regulatory legal acts. Thus, according to clause 6 of PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01), the accounting unit of fixed assets is an inventory item. An inventory item of fixed assets is an object with all its 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 are 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. If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item. According to the financial department, the concept of “inventory object” for profit tax purposes is also defined taking into account the provisions of paragraph 6 of PBU 6/01 (see, for example, letters of the Ministry of Finance of Russia dated February 20, 2008 N 03-03-06/1/121, dated 11/17/2006 N 03-03-04/1/772) Taking into account the above, we believe that if videoconferencing equipment is a separate complex of structurally articulated items and can only function as part of the complex, then the specified equipment can be taken into account for tax accounting purposes as single OS inventory object. In this case, the useful life is established for the object as a whole. By Decree of the Government of the Russian Federation dated 07/07/2016 N 640, changes were made to the Classification, which came into force on 01/01/2017. In relation to fixed assets put into operation after 01.01.2017 (as in the situation under consideration), to determine the useful life, the Classification as amended by the Decree of the Government of the Russian Federation dated 07.07.2016 N 640 should be applied (letter of the Ministry of Finance of Russia dated 08.11.2016 N 03-03- RZ/65124, dated 10/06/2016 N 03-05-05-01/58129). When assigning fixed assets to the depreciation group according to the Classification, one should be guided, among other things, by the All-Russian Classifier OK 013-2014 (SNS 2008) “All-Russian Classifier of Fixed Assets” (adopted and put into effect by order of Rosstandart dated December 12, 2014 N 2020-st, hereinafter - OKOF ). OKOF does not directly name videoconferencing equipment. In this case, it is necessary to determine the OKOF code based on the purpose of the object and its functional characteristics. Thus, OKOF has the following OS groups included in the enlarged group 320.00.00.00.000 “Information, computer and telecommunications (ICT) equipment”: - Communication transmitting equipment with receiving devices (code 320.26.30.11). In particular, it includes: - communications equipment that performs the function of digital transport systems (code 320.26.30.11.120), which are, among other things: equipment for switching and routing information packets of data transmission networks, equipment for digital television and audio transmission systems broadcasting; — radio-electronic communications equipment (code 320.26.30.11.150), including television and radio broadcasting equipment; — other communication equipment transmitting with receiving devices, not included in other groups (code 320.26.30.11.190). — Terminal (user) equipment for telephone or telegraph communication, video communication equipment (code 320.26.30.2). It, in particular, includes devices and equipment for transmitting and receiving speech, images or other data, including communication equipment for working in wired or wireless communication networks (for example, local and global networks) (code 320.26.30.23) This group includes: - other telephone sets; — fax machines, including those with answering machines; — pagers; — communication devices using infrared signals (for example, for remote control); - modems. We believe that videoconferencing equipment can be classified with code 320.26.30.11.190 as other communication transmitting equipment with receiving devices, not included in other groups. The Classification provides for the classification of a group (type of fixed assets) with code 320.26.30.11.190 into the following depreciation groups: First group (all short-lived property with a useful life from 1 year to 2 years inclusive). It includes: - special tool kits for telecommunications equipment and line-cable work; devices and equipment for operational work in communications. In our opinion, the equipment in question is neither a tool, nor a device, nor equipment. Therefore, the equipment in question is not included in this group; Third group (property with a useful life of more than 3 years up to 5 years inclusive). It includes: - telephones and special devices, payphones and radiotelephones; subscriber unit of compaction equipment; equipment for multiplexing subscriber lines; Smart Service Control Node (SCP); service border router (BRAS/BNG/BSR); optoelectronic interface converter; batteries at communication facilities; uninterruptible power supplies). In our opinion, the equipment we are considering does not belong to the listed types of equipment; Fourth group (property with a useful life of more than 5 years up to 7 years inclusive). It includes: — modems/multiplexers; DSLAM multiplexer, media converters; transponders; session border controllers (SBCs); firewalls; amplifiers; station and linear units of compaction equipment; regenerators; electronic subscriber terminals; telephone fax machines; digital mini-PBXs (rural, institutional, remote); Wi-Fi access points. In our opinion, the listed types of equipment include only a video terminal included in the video conference equipment complex. Sixth group (property with a useful life of over 10 years up to 15 years inclusive). It includes: — automatic and semi-automatic telephone stations; automatic and semi-automatic long-distance and international telephone exchanges), etc. The equipment listed in the question does not apply to telephone exchanges, in our opinion. Seventh group (property with a useful life of over 15 years up to 20 years inclusive). It includes: - switching, static and other relay and electromechanical equipment; equipment for manual maintenance of central bank and MB systems; power distribution equipment, cabinets and DC power panels for communication facilities; input-cable and input-switching equipment; rectifying and converting equipment for communications. Obviously, the equipment we are interested in does not belong to the listed types of equipment. Thus, we were unable to determine the depreciation group for video conference equipment using code 320.26.30.11.190. We also couldn’t find names that suited us. At the same time, the fourth group (property with a useful life of more than 5 years up to 7 years inclusive) includes the enlarged group “Communication equipment, radio or television transmitting equipment” (code 320.26.30.1), which, according to OKOF, also includes the group with the code 320.26.30.11.190. Moreover, in the Classification in the fourth depreciation group it is not deciphered which equipment includes code 320.26.30.1. We believe that on this basis the organization can classify videoconferencing equipment in the fourth depreciation group. Please note that this position is our expert opinion and may not coincide with the position of the tax authorities. We have not found any explanations from authorized bodies or examples of arbitration practice that considered the correctness of determining the depreciation group for this type of equipment complex. In our opinion, codes in accordance with OKOF and the useful life of OS objects must be established on the basis of the proposal of technical specialists from the organizational units directly involved in the operation of the corresponding OS objects on the basis of technical specifications (other technical documentation for the objects). Control over the correctness of assigning the OKOF code and establishing the useful life should be entrusted to the commission for acceptance of fixed assets, which, in particular, is indicated in the resolution of the Ninth Arbitration Court of Appeal dated April 14, 2017 N 09AP-10460/17. Therefore, it is advisable for an accountant to contact the organization’s technical specialists in order to more accurately classify equipment based on its functional features. We also note that for those types of fixed assets that are not specified in the Classification, the useful life is established by the taxpayer in accordance with the technical conditions or recommendations of the manufacturers, which is expressly stated in paragraph 6 of Art. 258 of the Tax Code of the Russian Federation (see Encyclopedia of decisions. Determination of the useful life of depreciable property for profit taxation and Encyclopedia of decisions. Useful life of fixed assets for accounting purposes, as well as Question: Does an organization have the right to use a Classifier approved for determining the useful life in accounting Government Resolution No. 1 of 01.01.2002? (response from the GARANT Legal Consulting Service, July 2021)). In the situation under consideration, the organization can take advantage of the specified norm, since neither the OKOF nor the Classification of the equipment specified in the question is directly mentioned, even in parts. If the information contained in the technical documentation is insufficient to determine the useful life or such documentation is missing altogether, you can contact the manufacturer (contractor) or seller with a corresponding request (see also letters of the Ministry of Finance of Russia dated December 30, 2016 N 03-03-06/1 /79707, dated December 24, 2014 N 03-03-06/1/66911). Having received such information, the organization can compare the useful life established by the manufacturer with that determined independently. In a situation where there are no technical conditions and recommendations from the manufacturer for an OS object, the Russian Ministry of Finance recommends contacting the Russian Ministry of Economic Development to resolve this issue (letters of the Russian Ministry of Finance dated 03/07/2020 N 03-03-06/1/14560, dated 03/02/2020 N 03 -03-06/1/13348, dated 11/15/2017 N 03-03-06/1/75490, dated 04/25/2016 N 03-03-06/1/23916, dated 11/03/2015 N 03-03-06/ 1/63570, dated 04/03/2015 N 03-03-06/4/18874, dated 08/25/2014 N 03-03-06/1/42310) (for an example of a response to such an appeal, see, for example, the letter of the Ministry of Economic Development of Russia dated 15.08 .2006 N D19-73). In our opinion, in the situation under consideration, it is advisable for the organization to take advantage of this recommendation and contact the Ministry of Economic Development of Russia with a question about the classification of videoconferencing equipment. This will avoid claims from inspectors.

• depreciation group to which the fixed asset belongs. All depreciable property is combined into 10 depreciation groups depending on the useful life of the property (clause 3 of Article 258 of the Tax Code of the Russian Federation). Depreciation groups are also important in determining the amount of depreciation bonus that can be applied to a specific asset;
• the useful life must be within the limits established for each depreciation group (Letter of the Ministry of Finance of Russia dated July 6, 2016 No. 03-05-05-01/39563). Choose any period within the SPI, for example the shortest, in order to quickly write off the cost of the fixed assets as expenses (Letter of the Ministry of Finance of the Russian Federation dated July 6, 2016 No. 03-05-05-01/39563).

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The organization purchased equipment for video conferencing, including a video terminal, an activation key, an LED TV, a TV bracket, a projector bracket, and a wall-mounted speaker. Construction and installation work was carried out. It is planned to account for video conferencing equipment as one inventory item. What OKOF code should I assign? Which depreciation group should I belong to? Is the organization granted the right to apply an investment tax deduction in the Volgograd region? In what size? If an organization has the right to deduct, then what are the features of accounting and tax accounting?

Fixed assets (FPE) of an organization, depending on the useful life (USI) of this property for profit tax purposes, belong to one or another depreciation group of fixed assets (clause 1 of Article 258 of the Tax Code of the Russian Federation). The organization itself determines the useful life of the OS, taking into account the special classification approved by the Government of the Russian Federation. Classification of fixed assets included in depreciation groups In 2021, the Classification approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 (as amended on July 7, 2016) is in effect. In accordance with this Classification, all fixed assets are divided into 10 depreciation groups. It is necessary to proceed from the fact that if an organization acquires and uses property, then it cannot be unrelated to the activities of the organization. In our opinion, the activities of an organization in this case mean all economic activities, and not just those aimed at generating income, as provided for in PBU 9/99. Opinion of the Russian Ministry of Finance. Due to the fact that the legislation does not contain a clear answer to this question, we turned to the Ministry of Finance for advice.

“On approval of standard costs for ensuring the functions of interregional departments of the Federal Service for Financial Monitoring” The service life is established on the basis of Decree of the Government of the Russian Federation dated 01.01.2002 N 1 “On the classification of fixed assets included in depreciation groups”, in case of breakdown and failure of furniture and material and technical means can be written off before the end of their service life. (Expert consultation, 2002) For profit tax purposes, depreciation on fixed assets is calculated taking into account the requirements of Articles 258 and 259 of the Tax Code of the Russian Federation.

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Office equipment: what applies to it

This division is determined by information from the subsection “Means of mechanization and automation of managerial and engineering labor,” which allows us to determine what belongs to office equipment. The list of what should be considered computer technology is given in the subsection “Electronic computing technology.” According to the OK 013-94 classifier, both of these types of equipment belong to information equipment.

The confusion of the two concepts occurs due to the fact that auxiliary equipment for computer technology, such as a scanner, barcode reader, printer, display, electronic graphic board, drawing machine, etc., according to the rules of the OK 013-94 classifier, are taken into account together with the computer as a single object of classification. In fact, each of them can be used independently, without connecting to computer technology.

Organizational technology groups

• For working with data: PCs, laptops, servers, calculators.
• For creation and reproduction: printers, scanners, MFPs, copiers.
• Drawing and design: graphic displays, plotters, large-format printers, drawing boards.
• Registration: reading machines, barcode scanners.
• Communications: telephones, faxes, intercoms, automatic telephone exchange stations.
• Presentation equipment includes projectors, screens, televisions, and digital boards.

All tools for manual processing of documentation can be classified into a separate large group:

• Numberers and stamps are designed for applying short notices (dates, indexes, numbers).
• Addressing machines are used to write small text fragments.
• Booklet makers create brochures from sheets of paper with text automatically, fastening them on the fly.
• Laminators allow you to apply a transparent protective layer of plastic to especially important documents.

Types of telecommunication equipment ()

Telecommunications equipment is used to transmit video/audio signals or other information to create connections between different types of devices. It will help connect any types of automatic telephone exchanges with each other or create digital information transmission systems. Also, with the help of telecommunications equipment, you can organize data transmission channels via radio relay, cable lines or fiber optic channels of main and local networks.

FOCL, or fiber-optic communication lines, are information transmission systems that use fiber-optic equipment, that is, data is transmitted via dielectric light fibers. FOCL includes passive and active network equipment.

Inventory and household supplies

Similar items of household equipment, tools, machines, etc. of the same value, received simultaneously in one of the structural divisions of the organization and recorded on a standard group accounting inventory card, are listed in the inventories by name, indicating the quantity of these items.

Task 5.6. 1) Reflect the results of the soft inventory inventory in the Matching Statement. Comparison statements are compiled only for property, during the inventory of which deviations from the accounting data were revealed. 2) Identify shortages and surpluses. 3) Carry out offsets between shortages and surpluses. 4) Determine the amount of the final shortfall to be recovered from the financially responsible person.

List of soft goods

According to the instructions, the list of soft equipment includes:

• underwear (robes, pajamas, shirts, etc.);
• bedding and linen (pillows, mattresses, blankets, pillowcases, duvet covers, etc.);
• clothing and footwear for sports;
• clothing, including overalls, uniforms;
• all types of shoes, including specialized ones;
• material property.

Also, according to these instructions, the list of soft inventory includes items that in fact are not “soft”. These are, for example, helmets, goggles, helmets, respirators, gas masks and much more.

Telecommunications equipment - what it includes

The main types of telecommunication systems include the following: satellite communication systems, switching systems, long-distance data transmission systems, and subscriber-type telecommunications equipment.

The purpose of telecommunications equipment is the transmission of audio or video signals. Consequently, passive equipment of this class can only be considered that which directly transmits the broadcast signal - patch cord, fiber optic cable, twisted pair, etc.

TV shock absorption group

06/02/2020 Contents In accounting, a cell phone is usually included in fixed assets (fixed assets), since its useful life is more than one year (clause 4 of PBU 6/01 “Accounting for fixed assets”).

TV What Depreciation Group 2020

The amount of accrued depreciation when using the linear method will be: the monthly depreciation rate is: 1: 61 x 100% = 1.639%, and the amount of depreciation charges: 10,000 rubles. x 1.639% = 164 rub. Dt sch. 91-2 Set of accounts.

/ / As a guideline when determining the depreciation group for video surveillance, an organization can take into account that communication equipment according to OKOF is classified as information, computer and telecommunications (ICT) equipment with code 320.26.30. In the tax classification, it corresponds to, among other things, a group of objects

with code according to OKOF 320.26.30.1. Such objects are classified as the 4th depreciation group with SPI over 5 years up to 7 years inclusive. For video recorders, the depreciation group can also be set to the 4th, unless other terms are provided for by the technical specifications, as well as the manufacturers' recommendations. The useful life of an asset (fixed asset) is one of the main indicators necessary when determining the amount of depreciation charges.

Directory of OKOF codes for 2021

Deputy Chairman of the Government of the Russian Federation July 31, 2014 No. 4970p-P10). As a normative document in the field of standardization, the new OKOF was developed on the basis of the System of National Accounts (SNA 2008) of the UN, the European Commission, OECD, IMF and the World Bank Group, as well as the All-Russian Classification of Products by Type of Economic Activities (OKPD2) OK 034-2014 (CPES 2008 ).

For example, the first group is property with a short useful life of 1 to 2 years, and the second is property with a useful life of 2 to 5 years, etc. To determine the group, the Classification (OKOF 2020) approved by Decree of the Government of the Russian Federation No. 1 is used.

Communication equipment: types, purpose, characteristics

The most difficult is the tree topology, where the root of the “tree” is the central redirection device. The main cable is connected to it. And already to it - several network ones. The data frequency changes. Frequency conversion is carried out at the root of the tree.

Data equipment are devices that convert user information into data intended for transmission over a communication line, and carry out the reverse conversion. This type of device includes personal computers, as well as a large electronic computer, data collection device, cash register and other terminal devices.

What devices does a TV include?

This group includes radios, tuners and combined types of radio receiving equipment: radios, radios, tape recorders. * low-frequency equipment - designed for recording and playback of sound. This group includes tape recorders, tape recorders, voice recorders, players, disc players, as well as combined equipment - music centers.

1. ,
2. mini weather station
3. medical
4. - medical, room, outdoor air
5. , ,

1. Freezer
2. Mechanical restoration
   Bread slicer
3. Making coffee, tea and drinks:
4. Wine cabinet
5. Roaster
6. Pancake maker
7. Freezer
8. Food preservation
   Freezer
9. Wine cabinet
10. Electric boiler
11. Yogurt maker
12. Oven (gas or electric)
13. Heat treatment
    Oven (gas or electric)
14. Pancake maker
15. Freezer
16. Roaster
17. Egg boiler
18. Yogurt maker
19. Electric boiler
20. Bread slicer
21. Egg boiler

1. ironing machine,

How do you feel about Samsung TVs and smartphones?

Samsung's screens are very good, and the picture quality is excellent. Personally, I don’t like the design of the phones - huge shovels, the company relied on this, people take it, they like it. Perhaps it’s just me who doesn’t like it, I want the phone to fit in my pocket, and I don’t like the design of phones, I like Sony or Iphone more (if you compare only the appearance, without remembering the price). We have a Samsung GT-N8000 tablet - average price, average quality. I like that it has speakers on top and that it has a stylus - it’s convenient to draw, in general, it works quickly. What else Samsung doesn’t like is that last year our tablet was a flagship, at that time Android 4.1 was current and that’s it, we still have it, there were no updates and there are no plans, and everyone has had updated versions for a long time. That is, the company, in pursuit of the ruble, produces more and more new models, but does not support or update old models.

Products manufactured under the Samsung brand are extremely popular in our country. The company produces a huge number of different household appliances. And this brand has already proven itself on the positive side. The Samsung logo on any product is already a guarantee of quality. Therefore, when choosing a cheap product or a Samsung product, I will certainly choose the latter. I have quite a few household appliances from this brand at home, and they are all of excellent quality. Quite recently, I purchased a laptop manufactured by this company, after a month of continuous use, the laptop did not cause any complaints, I hope it will continue to be so.

Machinery and equipment, what does it include, example TV

Thus, working machines and equipment include all types of technological equipment, including automatic machines and equipment for the production of industrial products, agricultural, transport, construction, commercial, warehouse, water supply and sewerage, sanitary and hygienic equipment and other types of machines and equipment, except for energy and information.

• containers for storing inventory in warehouses or carrying out technological processes, costing within the limit established by the Ministry of Finance of Russia;
• items intended for rental, regardless of their value;
• young animals and fattening animals, poultry, rabbits, fur-bearing animals, bee families, as well as sled and guard dogs, experimental animals;
• perennial plants grown in nurseries as planting material;
• machines and equipment listed as finished products in the warehouses of manufacturing enterprises, supply and sales organizations, handed over for installation or to be installed, in transit, listed on the balance sheet of capital construction.

Provision and standards

The provision of soft equipment, as well as operating standards, is regulated by various regulatory documents depending on the profile of the institution, for example:

• for children fully supported by the state (orphanages, boarding schools), the standards are regulated by Decree of the Government of the Russian Federation of November 7, 2005 No. 659;
• for schools, kindergartens, vocational schools, etc. similar standards are contained in Letter of the Ministry of Education of the Russian Federation dated September 22, 1993 No. 164-M.

In accordance with them, the service life of soft equipment is 1-2 years. Separate standards apply to workwear, personal protective equipment, and safety footwear - these are the Intersectoral Rules established by Order of the Ministry of Health and Social Development of Russia dated June 1, 2009 N 290n.