The main causes of external hard drive failures. Ways to extend their life

Which kosgu chainsaw from 2021

Let us present the main criteria that should be followed when classifying a material object as fixed assets (clause.

The institution entered into a state contract for the manufacture and installation of metal fencing. Under what budget classification item can payment be made?

If an error led to an underpayment, you should submit an updated declaration for both income tax and property tax, because an error made when forming the residual value leads to incorrect calculation of the amount of property tax (letter of the Federal Tax Service of Russia dated July 27, 2009. No. 3-2-09/150). If the error lasted for several tax periods, then each one will have to be clarified. Next, we will consider accounting for costs when replacing obsolete or faulty spare parts and find out how to evaluate such a replacement: as a repair or as an upgrade.

Are computer equipment considered fixed assets?

If modernization is carried out economically, then the organization purchases the materials necessary for the work, and the work is carried out by a full-time employee. Materials purchased for equipment modernization are delivered to the warehouse by the organization on the basis of the Bill of Lading (f.

In other words, the Classifier named individual accessories of a personal computer can be considered as independent objects of fixed assets.

It is quite possible to avoid this kind of semantic errors, which inevitably entail accounting errors that are unprofitable for an IT specialist interested in timely updating and replacement of equipment - you just need to correctly draw up the documents accompanying the purchase of this equipment.

It should be said that with the frequency with which new models of components appear on the market, replacing almost any part in a computer will most likely be an upgrade, if only because finding an old model is sometimes unrealistic (for example, a 32 MB memory block (tiny by today’s standards) sometimes) not available in all stores).

SMART hard drive diagnostic programs

How to check the status of a hard drive using programs? Each HDD and SSD has built-in SMART (Self Monitoring Analyzing and Reporting Technology) technology - assessing the condition of the hard drive.

There are a number of characteristics that are assigned a certain value, for example, 100 or 254. These values ​​are initial from the factory, and if you deviate from them, it is considered that the disk has a malfunction or is approaching some kind of failure.

This is interesting: Hard drive diagnostics using CrystalDiskInfo

There are special programs that measure SMART indicators. Let's take CrystalDiskInfo as an example. The tool is easy to find on the Internet, there is an installation version and a Portable version in a Zip archive.

After launch, a window will open with all the detailed disk data. There is a technical condition of Good, that is, “Good”, then there are no problems yet. At the top, service information is displayed, such as firmware, serial number, interface, and so on.

SMART Diagnostics Using CrystalDiskInfo

Below are the important attributes that are important to us. It is worth paying attention to “Read errors”, “Promotion time”, “Reassigned sectors”, “Repeated promotion attempts”, “Unstable sectors”, “Uncorrectable sector errors”. In general, all parameters matter.

There are also several other columns:

• Value (Current) – this state can constantly change and is not an indicator that determines the health status of the HDD.
• Worst (Worst) is the value coming from the current value of “Value” for the entire operating time of the disk.
• Threshold is an important value that must be less than Value. If the Threshold is less than the current state, then everything is in order, but if it’s the other way around, then there are problems with the disk. But sometimes the utility can make mistakes. That is, even if there is a higher Value indicator than Threshold, from the point of view of user analysis, the disk may have problems - squeaks, knocks, slowdowns, etc. In this case, the RAW parameter is used for the final assessment of health.
• RAW ( Data) – indicates real indicators in various number systems (by default in hexadecimal). With the ability to determine the RAW indicator, the user will easily understand the formation of the Value value. But this meaning is individual for each manufacturer and is hidden under a veil of secrecy.

Other utilities for checking HDD status

1. HDD Regenerator;
2. PassMark DiskCheckup;
3. HDDScan.

So, if you notice the above signs of a hard drive failure, then you should think about both repairing and replacing the hard drive. Repair, of course, is a complicated procedure and cannot be done at home, so it is only recommended to replace the hard drive.

To reduce the likelihood of hard drive failure, several important conditions must be met.

Hard disk is the main tool or materials

The dilemma of how to keep track of the components of personal computers—separately or jointly—is the subject of numerous articles by budget accounting specialists. But controversy on this issue continues.

A computer can either be taken into account as a fixed asset with subsequent depreciation, or accepted as material assets and immediately written off without long-term depreciation charges. 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.

Computer equipment is purchased by an enterprise for its further use for a long time in order to obtain economic benefits.

How to troubleshoot hard drive problems?

The guys from the physics department of the university came with their certificates, wrote an act and she shut up! You need to call the specialists! They believe them!!!

Incorrect operation of hard drive partitions This is a very common hard drive failure. There is a high probability of information loss if the user acts incorrectly after a problem occurs.

The topic of registering computers and subsequent write-off is apparently the most painful one. A friend at work has two computers on his balance sheet. The first passes as “computer G”, the second as “celeron”. And nothing more is known about them. It needs to be written off, but no one knows that none have been found among the existing vehicles...

The service area (“service area”) is restored only in technological mode on special stands. Particularly difficult are cases of damage to the translator - sector addressing tables and disk defects. Spindle wedge is not so common, but is typical for some Seagate HDDs and Toshiba laptops. In this case, the engine is repaired, after which the data is copied from the disk.

310 “Increase in the value of fixed assets”

In this case, the design and equipment of the object remain the same, however, its service life may increase and, in addition, its service life may be revised.

And sometimes with one system unit there can be two or more monitors, two keyboards, two mice. In general, there can be many options, and the accountant needs to take all this into account correctly.

A lot of papers - as many papers as possible, and then you will not only dispel the eternal melancholy of the accounting service, but also help your organization wisely manage financial resources and equipment.

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.

Question: In order to ensure the safety of information (creating backup and archival copies), a budgetary institution purchased a removable hard drive worth RUB 21,960, including VAT RUB 3,349.83, with a useful life of three years. To which sub-article of KOSGU should the costs of its acquisition be attributed? What is the procedure for accounting and calculating depreciation?

Examples of application of Articles 310 KOSGU and 340 KOSGU in 2021-2021 – Article Holding

When an institution acquires property, the accountant is faced with the question of where to classify it: to inventories under KOSGU article 340 or fixed assets under KOSGU article 310. After all, this is not always easy to do. We provided recommendations on how to define an article and showed them with examples: flags, fire extinguishers, banners, blinds and other property.

By the way, our colleagues have published fresh material - decoding and application of KOSGU 310 and KOSGU 340 in 2021, we recommend that you read it (there is also a new table from the Ministry of Finance).

How to apply articles and subarticles of KOSGU in accounting is explained in Section V of the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. KOSGU are the same for all budget levels.

Transcript 310 KOSGU

In accordance with Order No. 65, article KOSGU 310 “Increase in the cost of fixed assets” includes the expenses of institutions for the acquisition or manufacture of objects that are classified as fixed assets.

Including precious stones, nuggets of precious metals, bars and bars of gold, silver, platinum and palladium, as well as coins made of precious metals except those that are not the currency of the Russian Federation.

Transcript 340 KOSGU

Article KOSGU 340 “Increase in the cost of inventories” includes expenses for payment of contracts for objects that are classified as inventories, including:

• medicines and dressings;
• medical equipment implanted into the patient’s body;
• food;
• fuels and lubricants;
• building materials;
• soft equipment, including property functionally oriented to occupational health and safety, civil defense;
• spare parts or components for machines, equipment, office equipment, computer equipment, telecommunications systems and local computer networks, information transmission and display systems, information security, information computing systems, communications equipment, etc.;
• special equipment for research and development work;
• kitchen equipment;
• young animals of all types of animals and fattening animals, birds, rabbits, fur-bearing animals, bee families, regardless of their cost, experimental animals, livestock for slaughter;
• feed, care products, training, equipment for animals;
• seedlings of perennial plantings (planting material), including fruit and berry plantings of all types until they reach operational age or before fruiting;
• material reserves as part of the treasury property and the state material reserve;
• blank products (except for strict reporting forms);
• other similar expenses.

The commission for the receipt and disposal of non-financial assets decides which category the property belongs to - fixed assets or inventories. Members of the commission make their decisions based on:

• to the provisions of the Instructions to the Unified Chart of Accounts No. 157n;
• on the purpose, timing and procedure for using material assets;
• on the provisions of the accounting policy - it prescribes an exact list of property that is classified as fixed assets or inventories in the accounting of the institution.

The decision of the commission may not coincide with the opinion of the inspectors. But if it is based on accounting policies, then there is no need to fear liability. After all, the procedure that is prescribed in the accounting policy must be applied by both the institution itself and the regulatory agencies when checking accounting

Lamp

Material inventories, regardless of their useful life, include equipment that needs to be installed or installed. Such equipment also includes material assets for construction and installation work.

According to paragraph 118 of Instruction No. 157n, the category of building materials includes:

• electrical materials (cables, lamps, sockets, rollers, cords, wires, fuses, insulators, etc.);
• ready-to-install building structures and parts (for heating, ventilation, sanitary and other systems).

That is, reflect the lamps as part of the inventory according to Article 340 of KOSGU.

Flags

Flags and banners are classified as fixed assets, since their useful life is more than 12 months. Acquisition costs are included in article KOSGU 310 “Increase in the cost of fixed assets.”

Gas masks

Expenses for special clothing (including gas masks) in accounting and reporting are attributed to article KOSGU 340 “Increase in the cost of inventories.”

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?

Please provide clarification with reference to regulatory documents. A government agency purchased an external hard drive USB HDD External1000 Gb2.5" at a price of 16,990 tenge. Is an external hard drive a staple? If so, how to correctly reflect the acceptance of an external hard drive? Which account in section 2 “Long-term assets” and which account group?

There are also situations when this fixed asset is not included in the Classification, but, according to the technical documentation, it fits into different depreciation groups.

In the case when replacing the system unit and mice for a computer, carried out due to their obsolescence, entails a change in the operational characteristics of the computer and leads to a change in its functional purpose, these costs relate to the costs of modernizing fixed assets and increase the initial cost of the object.

As for the classification of work (repair or modernization) for other fixed assets, the information and legal systems of the Ministry of Finance do not contain clarifications on this matter. Arbitration practice on this issue is as follows.

In this regard, computer components (mouse, keyboard, monitor, etc.) purchased before assembling the computer and putting it into operation must be accounted for in accounting either in account 08 “Investments in non-current assets”, or in the account 10 "Materials". And after putting the computer into operation, it should be reflected in account 01 “Fixed Assets”.

First of all, the decision is influenced by the cost recognized as initial for computer equipment.

If the conditions are met, the computer must be included in fixed assets and depreciation must be charged on it.

If a computer is recognized as a fixed asset in accounting, then its useful life must be correctly determined - the period during which the accountant will write off depreciation charges as expenses.

An inventory item may be recognized as a part of a property in relation to which the period of receipt of future economic benefits and useful potential can be determined. But the following conditions must be met:

• part of the property has a useful life that is different from the remaining parts (a method of obtaining future economic benefits or useful potential);
• the cost of part of the property is a significant amount of the total value of the property, i.e. is significant.

A complex of structurally articulated objects is one or more objects that have common devices and accessories, common control and (or) 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.

Currently, public sector institutions can use two approaches to accounting for a computer as a fixed asset:

1. Consider a computer as a complex of structurally articulated objects, including a system unit, monitor, keyboard, mouse, etc.;
2. 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.

Write-off of computers and computer equipment

Computer equipment sometimes breaks down and becomes obsolete. In the age of technological progress, no sooner does a company have time to buy a laptop than it needs to purchase a new one - one that works faster, is thinner, lighter and more reliable. Therefore, an accountant cannot do without writing off computers and computer equipment. And it is often much easier to buy new PCs than to upgrade old ones.

Also see:

They resort to writing off computers for several reasons. It could be:

• breakdown of equipment;
• PC theft;
• moral or physical wear and tear.

Whatever the reason for losing the ability to use a PC, the question always arises: how to write off a computer from your balance sheet? Let's look at this next.

Preparing to write off a non-working computer

Before writing off any fixed asset due to loss of useful properties, including a computer/laptop, you must:

1. Determine the need to liquidate an object - for example, identify computer malfunctions for write-off.
2. Determine the cost characteristics of elements (sections)/assemblies of the object subject to partial liquidation.
3. Prepare a conclusion on the write-off of the computer.
4. Prepare an organizational and administrative document on the write-off (liquidation) of the object.
5. Dismantle the elements (sections)/assemblies of the object.
6. Arrange for liquidation of the facility.

legally established that decommissioning of computer equipment requires an act from external specialists. Such an act can also be prepared by its own commission consisting of technical specialists. Based on the executed act, the manager will sign an order to liquidate the computer.

Before drawing up the act, the commission appointed by order of the director:

• performs inspection or testing of equipment;
• assesses the possibility of recovery;
• establishes the reasons for write-off and liquidation.

If the company does not have its own technical specialists, you can hire a third-party organization that will issue a special report on the condition of the computer. This service is paid . Valuation costs must be included in other expenses:

Debit 91.02 – Credit 60, 76

The commission or the hired company may consider that when liquidating a PC, it is possible to obtain individual components or materials suitable for further use. The following spare parts must be registered:

Debit 10, 08 – Credit 91.01

Functions of the write-off commission

If a computer breakdown occurs, in order to write it off, you must contact the commission for write-off of fixed assets and inventory items.

The commission can be permanent or temporary. Her competence includes:

• inspection of computer equipment subject to write-off, using the necessary technical documentation and accounting data, as well as establishing suitability for further use;
• establishing the reasons for equipment write-off;
• the possibility of using individual components/parts/materials of the disposed object and their assessment based on the current market value;
• control over the removal of non-ferrous and precious metals from written-off computer equipment, determination of weight and delivery to the appropriate warehouse;
• drawing up an act for writing off an object (an organization can use the form of act No. OS-4 or a form developed independently and approved in the accounting policy).

Further, using a direct link from our website, you can freely order the appointment of a commission for writing off inventory and fixed assets.

SAMPLE ORDER FOR WRITTEN OFF COMPUTER EQUIPMENT

Write-off of equipment from the balance sheet

When writing off a computer worth RUB 40,000.00 or more , we recommend following the procedure described above. In this case, the inspection authorities will not ask questions about the feasibility of writing off equipment and the justification of expenses.

If the computer was accounted for as a fixed asset, upon its liquidation the residual value is written off as other expenses as of the date of completion of the liquidation:

Debit 91.02 – Credit 01

How to write off a computer worth less than 40,000.00 rubles ? Such computer equipment can be taken into account as part of inventory. In this case, the cost of the PC has already been written off as costs when putting it into operation.

In the event of liquidation of a computer that is an inventory item, it is necessary to prepare write-off acts and orders . And then write off the computer from off-balance sheet accounting. Computer components are written off in the same way: mice, keyboards, etc.

Recycling of computer equipment

To recycle equipment, you must hand over the decommissioned computer and its components to a company that recycles such items.

This is due to the fact that computer and office equipment contains a small amount of precious metals and harmful substances that are hazardous to the environment.

IMPORTANT! Computers cannot simply be thrown away. Independent removal of equipment to places where waste accumulates without further disposal is a violation of a number of regulatory documents. For example, the federal laws “On waste”, “On scrap metal”.

These violations imply administrative liability and possible financial compensation if the removal of equipment has become a threat to the safety of people and the environment.

Disposal is carried out by specialized companies. The costs of disposing of decommissioned PCs are reflected similarly to other costs for third-party services:

Debit 91.02 – Credit 60 (76)

Results

In this article, we discussed in detail how to write off a computer as a fixed asset.

It is important to remember that the conclusion about the write-off of computer equipment is made by a special commission appointed by order of the manager. A sample of such an order can be downloaded for use.

Fixed and non-fixed assets of budgetary organizations

Theoretically, based on the above statements and using professional judgment, one can speculate at length about how many inventory items there are in a computer.

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.

It may happen that the property you bought is not named in the fixed asset classifier or you don’t know how to correct the error that arose due to incorrect assignment of a fixed asset to a group. 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.

How to create a partition on a hard drive under Windows?

In our example, the cost of a new system unit is significant, its useful life differs from other parts of the computer, and then, instead of completing the computer with a new system unit, this system unit can be taken into account as a separate fixed asset. It is necessary to assign an inventory number to it and create a separate inventory card.

When accounting for computers in 2021, it is necessary to take into account the orders of the Russian Ministry of Finance dated December 31, 2016, which entered into force on January 1, 2021:

• No. 256n “On approval of the federal accounting standard for public sector organizations “Conceptual framework for accounting and reporting of public sector organizations”
• No. 257n “On approval of the federal accounting standard for public sector organizations “Fixed assets”

Due to changes in legislation, accounting for spare parts as part of fixed assets has become illegal. In this regard, on what account should previously purchased monitors and system units be taken into account? is there a need to form a single object of fixed assets; How to register these transactions? (“Financial newspaper.

As for classifying work on other fixed assets as repair or modernization, we recommend taking into account not only the requirements of the law, but also decisions of arbitration courts on this issue.

Decoding and application of KOSGU 310 and KOSGU 340 in 2021

When an organization buys property, the question arises - where would it be correct to classify it: to inventories under article KOSGU 340 or to fixed assets under article KOSGU 310. Since 2021, answering this question has become even more difficult - article KOSGU 340 has been detailed and confusion has arisen with distribution of expenses.
In our article you will find specific recommendations in case you encounter a similar problem. And to make the information as accessible as possible, we gave examples and told how to act if a company purchased curtains, signs, a system unit and other equally important property.

You can download the correspondence table between KOSGU and KVR from the Ministry of Finance (as amended on July 23, 2021)

Correspondence table of KOSGU and KVR 2021 - Word document

Conformity table KOSGU and KVR 2021 - PDF document

Decoding 310 and 340 KOSGU

From January 1, 2021, a new Instruction 209N was introduced (order of the Ministry of Finance dated November 29, 2021). It approves the classification of operations of the public administration sector, which is used in the work of accountants of state, budgetary and autonomous organizations. Unfortunately, not everyone knows what changes have affected articles KOSGU 310 and 340, and they make mistakes.

Article 310 KOSGU

This item includes expenses for the acquisition, construction or production of fixed assets, modernization and reconstruction.

In the event that expenses increase the cost of a building leased or used for free, they are charged to code 310.

This article also includes the purchase of dilapidated housing in houses for demolition, purchased from the owners. When choosing an item, the accountant should refer to the classifier OK 034-2014 (CPES 2008) and take into account Instruction 157n, which states that the following do not belong to OS:

• items with a service life of less than 12 months;
• finished products, assets that relate to MH;
• assets in transit. NFA as part of unfinished capital investments.

Criteria by which an asset can be accepted for accounting as fixed assets:

• useful life more than 12 months;
• performing an independent function;
• the possibility of future economic benefits or useful potential.

Article 340 KOSGU

According to the new changes, the increase in the cost of inventories is attributed to the following sub-items:

• 341 – medicines and used for medical purposes by the Ministry of Health;
• 342 – food products;
• 343 – fuels and lubricants;
• 344 – building materials;
• 345 – soft equipment;
• 346 – other working inventories (materials);
• 347 – Ministry of Health for capital investment purposes;
• 349 – other single-use inventories.

Other working inventories include:

• special equipment for R&D;
• spare parts for cars, computers, information and computing systems;
• kitchen tools;
• young animals;
• blank products;
• other MH.

Almost all articles of KOSGU correspond to synthetic accounts for accounting for materials, except for 347 and 349. Article 347 reflects the receipt of materials for major repairs, including construction, and in this case, purchases are made according to KVR 243.

Code 349 takes into account materials that were previously classified as KOSGU: 226 – strict reporting forms; 223 – bottled water, if the enterprise does not have a central water supply, and also when the water does not meet sanitary standards; souvenir and gift products not intended for further sale.

Materials, based on Instruction 157n, include assets whose useful life is more than a year: installation equipment; precious metals for prosthetics; disabled equipment for transfer to the population; building structures for installation; young animals; perennial plantings; container; bed sheets; rental items; fishing gear; forest roads subject to reclamation.

Definition of KOSGU article

It happens that an accountant has difficulty determining the code of public sector operations.

In this case, it would be reasonable to organize the work of a commission that makes decisions, referring to Instruction 157n, order 209n, and uses in its work classifiers of products and fixed assets, methodological recommendations, and standards established by the state. The conclusion of such a commission will not only make the accountant’s work easier, but will also be useful in the event of an audit.

Since the new Instruction 209n has been in effect since 2021, we recommend that you check yourself using services that determine the CVR and KOSGU.

Next, we will consider in practice how the new KOSGU codes are applied, according to the 2021 changes.

Battery

In budget-type organizations, such an asset is usually used in the vehicle, is a spare part and, accordingly, belongs to the MH.

This asset is taken into account according to KOSGU 346 - other materials. If the battery is installed during repairs, it is written off as the organization’s current expenses and the receipt is recorded in off-balance sheet account 09. This asset is accounted for in a separate card, and when written off, it is handed over for recycling.

First aid kit

A first aid kit is a material that is used for medical purposes; accordingly, it is taken into account according to KOSGU 341.

Road signs

As such, road signs are not defined as an independent object, but are part of roads (OK 013-2014 (SNA 2008)). Therefore, they are considered as a structure for installation and are classified under Article 344.

Hole puncher

It is an office supply (Instruction 157n) and refers to inventories, which are recorded on account 0 105 36 000. This also includes paper, pens, etc.

Since the service life of the hole punch is clearly more than a year, it is classified as OS and taken into account according to KOSGU 310. As property worth less than 10,000 rubles. it will be recorded in an off-balance sheet account.

HDD

The hard drive is accounted for under code 346 as a spare or accessory part if purchased for installation on a PC. If the computer is assembled from purchased components, then the hard drive will be charged to account 0 10600.

If a hard drive is purchased to replace an outdated one, it is written off as current expenses, but the cost of the OS does not increase.

In this case, an external hard drive is classified under Article 310, since it is used separately from a computer, and its validity period is more than 12 months.

Charger

This device is a component, therefore it is taken into account according to KOSGU 346.

Making a banner

If you order a banner, the supplier produces it from his own materials and installs it himself, in which case payment is made using code 226.

Next is a controversial point, which the commission can clarify - the quality of the material and the content of the text are taken into account here. If this is an advertisement for an event, then the banner is an MH and is taken into account according to KOSGU 346 (use period less than 12 months).

If the information on the banner is relevant for a long time (this could be a list of prices), then the banner will be taken into account as a fixed asset under Article 310.

Key making

In this case, you need to take into account whose material the duplicate will be made from. If the material is from the contractor, then the consumption is taken into account according to KOSGU 346.

If an organization buys blanks for a duplicate, then the costs of materials are coded 346, and the cost of work is coded 226.

Making stamps

The issue of assigning seals and stamps to the Ministry of Health or OS is decided by the commission, because difficult to estimate service life. In the classifier we see the group “Other material fixed assets not specified in other groups.” In this case, it would be reasonable to select the most important seals, which are used, for example, by a manager or personnel officer, and take them into account according to KOSGU 310.

More simple seals, for example, department seals, are assigned to code 346.

Production of printed materials

From 2021, under Article 346, in addition to forms, information sheets, brochures, etc. are taken into account. also strict reporting forms. Library collections and periodicals belong to the OS.

Making an evacuation plan

The situation is twofold, if the plan is made by the contractor from his materials - it can be classified as both OS and MH. Again, the final decision is made by the commission. It takes into account the expected service life, whether there are photoluminescent elements, removable or non-removable placement method, etc.

If the plan is defined as a fixed asset, then it will be accepted according to KOSGU 310, and if the commission decides that the evacuation plan is a material reserve, then it should be recorded under Article 346.

Making signs

In the case when the contractor makes signs from the customer’s materials, the materials are subject to KOSGU 346 “Increasing the cost of other working stocks (materials)”, and the costs of KOSGU 226 “Other work, services”. If an institution purchases ready-made signs indicating premises, they are considered as part of the structure that is to be installed, and accordingly, this purchase is recorded as operating expenses.

Uninterruptable power source

Since this product for office equipment has been used for more than 12 months, it is classified as fixed assets and is accounted for according to KOSGU 310.

Printer cartridges

The cartridge is included in the inventory, since, in fact, it is a spare part for the printer, it is recorded under article 225.

Switch

This means of communication has been used for more than 12 months, therefore it is classified as an operating system and the costs of its acquisition are taken into account according to KOSGU 310.

Modem

As in the case of a switch, this device for connecting to the Internet lasts more than 12 months, is classified as fixed assets and is accounted for according to KOSGU 310.

Fire extinguishers

There are disposable and rechargeable fire extinguishers available for plant use. Both are fixed assets, listed on an off-balance sheet account and accounted for using code 310. In OKOF, fire extinguishers are included in the group 330.28.29.22.110.

Disposable fire extinguishers can last 5 years or more. It would be a mistake to classify this object as consumables; it would be more correct to write it off according to the act if it has to be used in the event of a fire.

Sewing a suit

In this case, we again look at whose materials the suits were made from. If the sewing was done by a contractor, then the costs are included in article 310 or 345. Next, we determine the period of use of these assets. More than 12 months - the asset is accounted for under KOSGU 310, less - under code 345.

They are taken into account under Article 345 as special clothing, because are inventories.

Lamps

Fixed assets include those lighting fixtures whose service life is more than 12 months. In this case, the asset is accounted for using code 310.

In the case when lamps are used to install a lighting system, they are classified as electrical building materials and are recorded on KOSGU 344.

Important! After the completion certificate is signed, these lamps are written off.

System unit

In the classifier, the computer is included in the group “Other office machines”, number 330.28.23.23. The system unit is part of the computer and cannot function separately from it, therefore, when purchasing it, it is taken into account according to KOSGU 346.

In the total book value, the amount that was paid for the system unit when the OS object was first formed will be recorded in account 0 106 00.

In the case when an organization purchases a system unit to replace an old one that has failed, it is written off as current expenses or cost.

Workwear

Clothing is classified as soft inventory, which is accounted for on account 0 105 35. This asset is classified as material inventory and is recorded on KOSGU 345.

Flags

Unlike workwear, flags and banners do not belong to soft equipment. Thus, they are fixed assets and are accounted for under Article 310.

Curtains and blinds

According to Instruction 157n, curtains are also not included in the list of soft equipment. But the service life of curtains and blinds is more than a year, so they are recorded on KOSGU 310. The same should be done with car covers.

Electric meter

Since the equipment that requires installation and installation is classified as inventory, the cost of purchasing and installing meters should be recorded by the accountant as follows: the cost of the device is recorded on KOSGU 346, and its installation - on KOSGU 225.

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Source: https://dobriy-sovet.ru/rasshifrovka-i-primenenie-kosgu-310-i-kosgu-340-v-2021-godu/

Recovering disks using Acronis True Image 2021

In this situation, taxpayers have another option - to use the Resolution of the USSR Council of Ministers of October 22, 1990 No. 1072 “On uniform rates of depreciation charges for the complete restoration of fixed assets of the national economy of the USSR.”

In addition, the Ministry of Finance of Russia, by Letter dated 02/05/2010 N 02-05-10/383, communicated to participants in budgetary relations Methodological recommendations on the application of KOSGU.

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.

What does all this mean for the end user?

From time to time you have to write off equipment, and you can’t just say that no one needs the 386. It should be written that his processor fell off, his monitor was broken, his keyboard and mouse were faulty. I saw the following approach in the old report: the integrated controllers are faulty. Tell me some more words about what might be wrong with the computer, as well as with the laser and scanner, preferably without humor.

Screw manufacturers are trying to improve the reliability and safety of data, but the mechanics of the hard drive still remain the weak point of such drives.

Possible reasons: the spindle motor is jammed or the read/write heads are “stuck” to the disk surface.