How to keep a record of computers

Putting computers into operation and decommissioning is carried out on the basis of an order for the enterprise. Transfer of computer equipment from one workplace to another is drawn up on the internal movement invoice. An inventory unit can be considered a separate system unit, a separate monitor, or the entire device assembly.

Instruction manual

1

If the cost of a computer is less than forty thousand rubles, then it is taken into account in the debit of account 10 “Materials” for the entire period of use. The deterioration is confirmed by the write-off act, on the basis of which a record is made on the credit of account 10 “Materials” in the debit of the cost account.

2

At a cost of more than forty thousand rubles, a computer is considered a fixed asset and is due on the debit of account 01 “Fixed Assets”. Registration takes place simultaneously with the commissioning of the facility. It is drawn up by an order for the enterprise, an act of commissioning is formed in the accounting program.

3

Depreciation commences from the month following commissioning. Computers belong to the depreciation group with a term of use of two to three years, inclusive.

4

When replacing any device from the configuration of computer equipment, two operations are performed: partial liquidation of the fixed asset with its simultaneous modernization.

5

A device removed from a computer is either liquidated by a write-off act, or it is received at market value (including depreciation) on the debit of account 10.5 "Spare parts" in correspondence with the credit of account 91.1 "Other income". At the same time, the initial cost of the computer is reduced by the value of the device removed from the fixed asset.

6

Equipping a computer with a new device instead of a worn one is reflected as an upgrade. At the same time, the cost of new equipment either increases the value of the fixed asset, or is recorded on account 01 “Fixed Assets” separately with the opening of a new inventory card.