How to reflect computer accounting
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The order of reflection of the acquired equipment in accounting depends not only on its cost, but also on the taxation system under which the company operates, as well as on accounting policies.
Instruction manual
1
Computer equipment is accounted for according to the positions of the consignment note. If the system unit was delivered in a finished assembly, then it comes completely. Monitor and system unit as separate objects. If the computer components have a different operating life and are placed in separate lines on the invoice, then an inventory number is assigned to each part, after which it is registered. If the total cost of all structurally coupled components exceeds 100 minimum wages, then the computer is taken into account as a single object of fixed assets.
2
According to paragraph 5 of PBU 6/01 and paragraph 7 of PBU 1/2008, if the accounting policy involves reflection of fixed assets up to 40 thousand rubles as part of material and production costs, then newly acquired property, in particular a computer, is reflected in account 10 and debited credit bills 20.44 or 26.
3
If the accounting policy does not provide for this, then reflect each object as a fixed asset on account 08 “Investments in non-current assets”, crediting with account 60 “Settlements with suppliers and contractors”, and then transfer to account 01 “Fixed assets”. If the components are purchased separately, for the period of their operation less than 12 months they are accounted for in account 10 “Materials”.
4
According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, when calculating taxes, a computer with a value of less than 40, 000 rubles will not be recognized as a fixed asset, so reflect it as part of tax expenses on the date of commissioning as part of material costs.
5
Coming the computer as the main means, put it into operation. To do this, calculate its useful life. Based on the depreciation rates and the useful life, calculate the amount of depreciation. The transaction for writing them off is as follows: debit 20.44 or 26 accounts and credit 02 accounts.
