Chainsaw Kosgu 310 or 340 in 2021
Taking into account the requirements and provisions of these regulations, the costs of purchasing a removable hard drive should be reflected in article 310 “Increase in the cost of fixed assets”.
It should be noted that Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n “On approval of the Instructions for Budget Accounting” (hereinafter referred to as Instruction N 148n) approved a new Instruction for Budget Accounting, which applies to relations arising from January 1, 2009.
Another “problematic” fixed asset is assets consisting of several parts, the cost of each of which is less than 20,000 rubles, but the total cost exceeds the specified amount, for example, a computer, assembly shelving, a set of furniture, tables with cabinets, etc.
Consequently, a personal computer can be accounted for in its entirety as a single inventory object, or objects such as a monitor, system unit, etc. can be accounted for as independent objects. If the listed objects are taken into account separately, then the keyboard and mouse must be taken into account as part of the items.
Source documents. To ensure that there are no questions from the control authorities, all operations must be documented in accordance with legal norms.
In accordance with the All-Russian Classifier of Fixed Assets OK 013-94, approved by Decree of the State Standard of Russia dated December 26, 1994 N 359, electronic computing equipment is reflected under code 14 3020000.
According to the majority of practicing licensed auditors, “A computer... is a processor, a monitor and a control device (keyboard, mouse). Without this minimum set, a personal computer in the vast majority of cases cannot be used for production purposes.
Thus, when distinguishing between upgrading and repairing a computer, the determining factor is how its operational characteristics have changed. If, as a result of replacing a part, performance indicators (for example, performance) remain the same, there is a normal repair. Otherwise (if the characteristics improved), modernization took place.
This article is addressed to those who want to understand the requirements of the law, make an informed decision and be able to defend it before the inspection authorities.
To correctly calculate depreciation, it is necessary to correctly determine the useful life. Moreover, this needs to be done for both accounting and tax purposes.
This is the very first and most important question. First, a lengthy quotation from PBU 6/01 “Accounting for fixed assets” (Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n, as amended.
The cost limit for recognizing equipment as a fixed asset for accounting and tax purposes is different.
Unexpected computer crashes
When a hard drive gets too old, it starts to exhibit all sorts of problems that can cause your computer to crash unexpectedly. The reason for this is mainly due to the accumulation of bad sectors over a long period of time. As bad sectors accumulate, the drive's motor and read/write head become jammed. If this happens, you will begin to hear grinding noises and files and folders will suddenly begin to disappear. You can avoid this by periodically running various scans on your hard drive and (again) installing antivirus programs that protect your hard drive from the threat of viruses that can create bad sectors. Moreover, replacing the hard drive every 3-4 years is also a good way to solve this problem.
310 “Increase in the value of fixed assets”
During repairs, the physical, technical and aesthetic indicators, consumer qualities of the object lost during operation are restored, faults of all elements and systems are eliminated, and work is carried out to prevent further intensive wear of the object.
So, the organization purchased a computer, which includes a system unit, monitor, keyboard, mouse, connecting cable and two network cables. Or this: an organization purchased a system unit from one seller, a monitor from another, a keyboard and mouse from a third, and cables from a fourth.
Before purchasing any computer equipment, first determine WHAT exactly you are buying, for what production or management purposes, then determine the position of the purchased equipment in the Classification adopted for tax accounting and in the Classification adopted for accounting accounting.
And the question arises: should these four items (and with cables even more) be taken into account in accounting, each separately or as one item?
Let this Application Sheet accompany all stages of ordering, payment, receipt and commissioning of the purchased equipment, supplemented during this process with new information (if any arises), and then you can be sure that both you and the accounting department understand tasks of existence and life cycle of this equipment.
Answer: The procedure for applying the classification of operations of the general government sector (KOSGU) is regulated by section. V Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 30, 2009 N 150n. These Guidelines have been developed in accordance with the standards of Chapter. 4 and art. 165 of the Budget Code of the Russian Federation.
Human factor
Errors made by the user also have an impact on the occurrence of hard drive failures. For example, incorrectly installing the operating system, making changes to the system registry settings and changing the location of system files are all very common user errors that can cause irreversible damage to the hard drive. Avoid making any unnecessary changes to system registry settings or changing the location of system files. Also, make sure you install the operating system correctly.
Hard drives are vital to the proper functioning of a computer system. However, they are vulnerable to damage and problems that can lead to the loss of data that was stored on them. However, by taking the necessary precautions, you can avoid possible hard drive failures. Below are some tips to remember if you don't want to lose your precious data:
- Install a good antivirus program on your computer and update it regularly.
- Always back up your data to a separate location.
- Never turn off your computer while any program is running.
For assistance in preparing the material, we thank the experts of the AIKEN laboratory.
Popular programs for dividing a hard drive into partitions
A budgetary institution (medical college) purchased a passenger car and an additional set of wheels (studded winter tires) for it under contracts. Which article (subarticle) of the classification of operations of the general government sector should include the costs of paying for these contracts?
What budget classification code should be used to record expenses for the purchase of a removable hard drive (drive)?
Since fixed assets are fixed assets, you need to use accounts in section 2 of the Chart of Accounts, and account 2383 “Other fixed assets” can be used.
Changing the useful life of depreciable property for profit tax purposes is carried out only in cases established by the Tax Code. In this case, there is no provision for changing the useful life by replacing one depreciation group with another.
In his opinion, the replacement of devices and accessories (for example, a monitor, a system unit, a computer DVD rewritable drive, etc.), which perform their functions only as part of a complex and not independently, cannot be considered as a modernization of fixed assets on which the indicated replacement (Letter dated June 27, 2006 N 42-7.1-15/2.2-265).
Arbitration court decisions. Court opinions on this matter are mixed. Some arbitrators side with the organization, believing that changing the characteristics of a computer (increasing production capacity, RAM capacity, speed, replacing the monitor with a model with a larger screen diagonal, etc.) is a modernization and not a repair (Resolution of the Federal Antimonopoly Service of the Moscow Region dated September 17 .2006 N KA-A40/7292-06).
Clause 1 of Art. 257 of the Tax Code of the Russian Federation establishes that fixed assets for profit tax purposes 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.
Thus, the initial cost of a computer consists of the sum of costs for:
- acquisition of all components;
- a minimum set of computer programs installed on it, without which the computer cannot work;
- consulting services;
- services for delivery, setup and bringing the computer to a state suitable for use.
If the purchased computer costs less than the established limit, then even if the above four conditions are met, you can take the equipment into account as part of the materials, transferring its cost directly to expenses.
At the same time, the most ordinary computer (we are not talking about a laptop), as a rule, consists of four parts: a system unit, a monitor, a keyboard and a mouse, connected by cables. True, wireless keyboards and mice have been increasingly used lately, but this does not change the essence.
If the accounting policy does not establish a procedure for accounting for the replacement of components of an OS object that have a significant cost, but writes off the cost of a broken system unit as an expense or, conversely, increases the cost of a computer by the cost of a new system unit without reducing the residual value of the failed part, then you can get a remark from the inspectors.
Thus, in order to classify property as fixed assets, the simultaneous presence of two conditions is necessary. If at least one of them is not met - and most often this refers to the cost criterion of less than 30 basic units (or the size fixed in the accounting policy) - then the computer should be taken into account as part of the items.
Currently, public sector institutions can use two approaches to accounting for a computer as a fixed asset:
- Consider a computer as a complex of structurally articulated objects, including a system unit, monitor, keyboard, mouse, etc.;
- Consider the system unit and monitor as independent fixed assets. In this case, the keyboard, mouse and other parts are integral parts of the system unit.
Reasons for writing off computer and office equipment: examples
The procedure for writing off computer equipment and office equipment, which includes computer equipment, is required for all business entities, including budgetary institutions. It ends with the transfer of equipment removed from the balance sheet for recycling.
In most cases, office equipment and other equipment cannot be simply thrown away. The fact is that the spare parts that make up computers have been decomposing for more than a decade: they consist of microcircuits containing precious metals. For violation of the rules of write-off and disposal, a fine of up to 30 thousand rubles is imposed.
On the other hand, unjustified write-off of fixed assets also leads to financial losses.
For what reasons is equipment written off?
Business entities - individuals or legal entities - cannot independently dispose of unsuitable computers in a landfill. The fact is that regular businesses don't process computer hardware. To do this, you need to obtain the appropriate license and meet the requirements of the licensee. Therefore, the supply of computer equipment for processing is mandatory and regulated by the legislation of the Russian Federation.
There are the following reasons for writing off computer hardware and equipment:
- Sale;
- Transfer to another organization;
- Donation;
- Theft or misrepresentation, fraud;
- Force majeure (military operations or natural disasters);
- Deterioration of physical condition or aging of equipment.
When selling fixed assets, the company pays tax on the income received. A transfer to another organization may raise doubts among the tax service about the true intentions. There is a high probability that the transaction will be declared illegal as an intention to evade taxes. In this case, additional payments will be added to the budget, fines and penalties will be imposed. The enterprise will have to prove the truth of its intentions in pre-trial or judicial proceedings.
If computer equipment is lost during theft or fraud, write-off will require a law enforcement act. The document is attached to the commission’s act on the write-off of fixed assets and provides grounds for further withdrawal from the balance sheet.
In case of force majeure, the grounds for writing off computer equipment and equipment are:
- Certificates from local authorities;
- Documents from the territorial bodies of the Ministry of Emergency Situations;
- Results of internal investigations;
- Other official acts that confirm the complete or partial destruction of fixed assets, their loss.
In the act, the commission indicates the reasons for writing off the equipment, referring to the above documents. The cause-and-effect relationship between a natural disaster or hostilities, on the one hand, and loss or damage to property, on the other hand, must be objectively visible.
For example, if only a neighboring area or block was damaged by a flood or earthquake, the company will not be able to rely on this fact to write off equipment. If controversial issues arise, an expert opinion from relevant specialists is drawn up. Based on its findings, a corresponding technical condition report is drawn up.
Equipment malfunctions for write-off
But equipment can fail or not meet the requirements of production processes without any theft, war or natural disaster. In this regard, the following breakdowns of equipment for write-off are noted:
- Failure of the main components of the system unit, its physical deformation, which caused internal elements to break, electrolyte getting onto the boards due to depressurization of the BIOS battery;
- Fatal breakdowns of auxiliary equipment that make replacement impossible and impractical;
- Obsolescence – modern software required in the production process is not installed or does not work efficiently.
In the latter case, the equipment works slowly and often freezes. Its use leads to data loss and ineffective staff work.
A special case is a breakdown of the voltage stabilizer. It is easy to replace and repairs are inexpensive. But due to this malfunction, microcircuits and other components may burn out.
All these defects in equipment for write-off must be displayed in the equipment technical condition report after inspection by a specialist. The easiest way to obtain documentation of the misuse and disposal of your computer is to contact the company involved in this type of activity. They have a complete set of documents for such work. The list of their activities includes working with precious, ferrous and non-ferrous metals, substances containing toxins.
Below is a list of the best companies in major cities:
In 80% of cases, computer equipment contains precious metals. In addition, its components contain substances hazardous to the environment.
Therefore, disposal must be carried out by specialized organizations that have the appropriate license. Documents remain at the enterprise confirming the malfunction of the equipment, its write-off and transfer for disposal within the framework of the procedures provided for by law.
Accounting: Accounting for computer upgrade costs
Thus, all items included in a personal computer are one inventory item.
The computer refurbishment operation must be completed with an Acceptance Certificate for repaired, reconstructed and modernized fixed assets f.0504103. Changes in the computer equipment must be reflected in the Inventory card f.0504031.
How can you take into account the one-time costs of purchasing, for example, a computer and office furniture without risk? Among themselves, accountants call such fixed assets “problematic”. According to clause 19 of Instruction No. 148n, the unit of budgetary accounting of fixed assets is an inventory object, which is assigned a unique inventory serial number.
Overheat
Overheating is also one of the most common problems that cause hard drives to fail. If the system is overloaded, the cooler may begin to spin more slowly, causing the system to begin to heat up immediately after booting. Moreover, there is a high probability of hearing extraneous clicks, which indicates that the hard drive is overheating. This is caused by a lack of proper ventilation or a faulty CPU cooler that overheats the system to the point that the hard drive begins to fail. Part of the solution to the problem is to install the cooler correctly and provide sufficient cooling for the hard drive. In addition, you can install a special program that will notify you about the temperature of the hard drive. If it starts to exceed the maximum limit, turn off the computer for a while and let it cool down before resuming operation, but in the future, of course, carry out proper diagnostics.
Creating disk “D” (new) using Windows: where to start?
Such a unit of accounting for fixed assets is defined as a separate inventory object, regardless of whether it can be physically separated from other parts of the fixed asset object or not.
Let us present the main criteria that should be followed when classifying a material object as fixed assets (clause 16 of the Instructions on budget accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n (hereinafter referred to as Instruction N 148n) we hang at 310. useful life 36 month and the neighbors claim that we are fools.
What do control authorities pay attention to when checking the correctness of reflection of modernization operations in accounting?
For those types of fixed assets that are not indicated at all in depreciation groups, the useful life is established by the taxpayer in accordance with the technical conditions or recommendations of the manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation). For example, a laptop that is not in the Classification.
In addition, in the list of inventories (clause 51 of Instruction No. 148n) the removable hard drive is not named. In this case, a complex of structurally articulated objects is one or several objects of one 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 on your own.
Is a hard drive an OS or a storage unit?
5) Vehicles, which include: vehicles designed to move people and goods - railway and rolling stock; rolling stock of water transport, road, air, urban transport; floor-mounted production vehicles, as well as other types of vehicles.
At the same time, automobile and tractor trailers, specialized and converted railway cars, the main purpose of which is to perform production or household functions, and not to transport goods and people (mobile power plants, mobile transformer installations, mobile workshops, laboratory cars, mobile diagnostic installations, carriage houses, etc.) are considered mobile enterprises
appropriate purpose, and not vehicles, and are accounted for as building and equipment.
6) Industrial and household inventory, which includes:
-production equipment - technical items that are involved in the production process, but cannot be classified as equipment or structures (containers for storing liquids, devices and containers for bulk, piece materials, not related to structures, devices and furniture, employees to facilitate production operations (tables, counters, racks, etc.);
-household equipment - office and household items that are not directly involved in the production process.
7) Working, productive and breeding livestock (except for young animals and cattle for slaughter), which include: horses, oxen, camels, donkeys, cows, sheep, stallions - producers, bulls - producers and other working, productive and breeding livestock.
Perennial plantings, which include all types of artificial perennial plantings, regardless of their age, landscaping and decorative plantings on streets, squares, parks, gardens, squares, on the territory of enterprises, in the courtyards of residential buildings; hedges, shelterbelts, plantings intended to strengthen sand and river banks, etc.; artificial plantings of botanical gardens, scientific research institutions and educational institutions for scientific research purposes.
9) Other fixed assets.
Depending on their purpose in production and economic activity, fixed assets are divided into production and non-production.
The main means of production include: machines, machine tools, apparatus, tools, as well as buildings of main and auxiliary workshops, services intended for the production process, warehouse buildings, tanks, vehicles used for moving and storing objects and products of labor. Non-production fixed assets are not directly involved in the production process, but they are used for the cultural and everyday needs of enterprise employees (fixed assets for housing and communal services, clinics, clubs, kindergartens, etc.).
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