Legal topics are very complex, but in this article we will try to answer the question “What type of equipment is a TV?” Of course, if you still have questions, you can consult with lawyers online for free directly on the website.
When assets are accounted for as inventories, they are not included in the base when calculating property taxes. The first option is that these assets should still be accounted for as fixed assets. The second option is that the cost of purchases is immediately written off to account 91, subaccount “Other expenses”.
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.
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.
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
- 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.
- 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.
- 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.
- 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.
- 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.
Let's summarize
The above is not a claim to truth. This is simply an attempt to understand the great variety of different electronic devices. The lines are blurring, devices are getting smarter, and every year it’s getting easier to get confused in the classification of different things with displays and buttons. Therefore, you will not make a grave mistake if you call computer equipment something specialized, with limited functionality, but stuffed with chips and programs.
Well, if you have doubts and are afraid of getting into trouble, then you can safely use the term “digital technology”, then you certainly won’t be mistaken.
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Last edit: 2012-06-30 11:36:19
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Office equipment is a set of technical means designed to mechanize and automate management, engineering and office work. These tools include copiers, scanners, projectors and other equipment. The high pace of technological progress simply requires owners to be more productive in their office work. The introduction of office equipment helps to increase labor productivity and improve the efficiency of management activities.
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.
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.
Computing Tools
Now let's see what computer technology is. The basis of any process is information or, as they say now, data. But the concept of information is considered quite subjective, since for one person some process may carry a semantic load, but for another it does not. Thus, to unify data, it was developed that is perceived by any machine and is most widely used for data processing.
Among the tools themselves, one can highlight technical devices (processors, memory, input/output devices) and software, without which all this “hardware” turns out to be completely useless. It is worth noting here that a computing system has a number of characteristic features, for example, integrity, organization, connectivity and interactivity. There are also so-called computing systems, which are classified as multiprocessor systems that provide reliability and an increased level of performance unavailable to conventional single-processor systems. And only in the overall combination of hardware and software can we say that they are the main means of computing. Naturally, we can add here methods that provide a mathematical description of a particular process, but this may take quite a long time.
TV is equipment or inventory
Submitting SZV-M for the founding director: the Pension Fund has made its decision The Pension Fund has finally put an end to the debate about the need to submit the SZV-M form in relation to the director-sole founder. So, for such persons you need to take both SZV-M and SZV-STAZH!
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.
Essence in detail
Computers include, in order of increasing size: PDAs (those that fit in the palm of your hand), netbooks (the size of a book and a little larger), tablets (yes, they already claim the proud title of “computer”), laptops, desktop PCs (boxes) , to which a monitor, keyboard, mouse and something else is connected), servers (larger boxes, the size of a bedside table to a cabinet), supercomputers (few people have seen them, but one can assume that they really exist).
Peripherals are printers, scanners, uninterruptible power supplies, wireless adapters, and basically anything. There are quite a lot of devices that connect to a USB port, and listing them would only make you bored.
Ancillary equipment, peripherals, are not computers. Although, for example, multifunctional devices (MFPs) with a printer, scanner and copier in one housing are capable of operating autonomously. There is a display and buttons, you can print something and make photocopies without connecting to a computer. However, they can't do anything else. Functionality is exactly what is needed to perform immediate tasks.
Network equipment - routers, communicators (not those that make calls, but those that ensure the network operates), hubs (also network), smart modems - not full-fledged computers. Just a bit.
You say the router has Linux? There is, but it is greatly reduced and can only ensure the operation of the network. You never know where there is Linux these days. For example, on televisions.
And not only in TVs, but also in satellite receivers. The latter got close to the computers. You can reinstall the operating system on them; keyboards, displays, and flash drives are connected to them. However, they still lack the most important thing - universality.
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.
Erase edges
A plasma or LCD TV, such a wide panel on the wall, can do a lot. But does it apply to computer technology? Paradoxically, the answer will be twofold: yes and no.
No, if it works on its own, shows TV shows or movies from Blue-ray discs. Even if there is an operating system inside, even if Skype is installed, it is still not a full-fledged electronic computer.
Yes, if it serves as a monitor connected to a laptop or desktop PC system unit. And in this capacity he serves easily and joyfully. Moreover, even simultaneously with a regular monitor. That is, it becomes a peripheral device.
Here is an example of blurring the lines between purely computer hardware and equipment with limited functionality. Hence the convention.
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.
The structure of modern computers
Based on all these definitions, we can describe the operation of modern computers. As mentioned above, they combine hardware and software, and one cannot function without the other.
Thus, a modern computer (computer technology) is a set of technical devices that ensure the functioning of a software environment for performing certain tasks, and vice versa (a set of programs for the operation of hardware). The first statement is the most correct, not the second, because ultimately this set is needed specifically for processing incoming information and outputting the result.
(computer technology) includes several basic components without which no system can do. This includes motherboards, processors, hard drives, RAM, monitors, keyboards, mice, peripherals (printers, scanners, etc.), disk drives, etc. In terms of software, operating systems and drivers occupy the first place. Operating systems run application programs, and drivers ensure the correct functioning of all hardware devices.
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.
Computer technology: the meaning of the word
The meaning of this term can be interpreted in completely different ways, especially since different dictionaries can interpret it in different interpretations.
However, if we approach the issue with some kind of generalization, we can safely say that computer technology is a technical device with a set of certain mathematical tools, techniques and methods for automating (or even mechanizing) the processing of any information and computational processes or describing this or that another phenomenon (physical, mechanical, etc.).
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.
We are trying to clarify the terms
A coffee maker controlled via a Wi-Fi network, a refrigerator with Linux, a washing machine with software control, miniature mp3 players - perhaps these are not computer equipment, but digital ones. It is not burdened with complex calculations, programs are not added to it.
Computer equipment can roughly include narrow-profile computing devices, such as satellite receivers, medical equipment (a keyboard and display are connected to the encephalograph), navigators, communicators (that make calls), e-books, navigators - everything where you can add programs.
Why conditionally, if such devices can do so much? Because a real computer is universal. It can be taught to do everything that different digital devices do separately. There would be corresponding programs.
That is, without any conditions and assumptions, computer technology includes:
- the computers themselves;
- what works within them and around them;
- something that complements their capabilities.
Even simpler: computer equipment is what you deal with when working with a computer, and not with a coffee maker, refrigerator, TV, etc. You don't connect the printer to the washing machine, right?
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.
- ,
- mini weather station
- medical
- - medical, room, outdoor air
- , ,
- Freezer
- Mechanical restoration
- Bread slicer
- Making coffee, tea and drinks:
- Wine cabinet
- Roaster
- Pancake maker
- Freezer
- Food preservation
- Freezer
- Wine cabinet
- Electric boiler
- Yogurt maker
- Oven (gas or electric)
- Heat treatment
- Oven (gas or electric)
- Pancake maker
- Freezer
- Roaster
- Egg boiler
- Yogurt maker
- Electric boiler
- Bread slicer
- Egg boiler
- 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.
What is this in a broad sense?
Computer technology has been known to mankind for a long time. The most primitive devices that appeared hundreds of years BC can be called, for example, the same Chinese abacus or the Roman abacus. Already in the second half of the current millennium, devices such as the Knepper scale, Schickard arithmometer, calculator, etc. appeared. Judge for yourself, today’s analogues in the form of calculators can also safely be attributed to one of the varieties of computer technology.
Nevertheless, the interpretation of this term acquired a more expanded meaning with the advent of the first computers. This happened in 1946, when the first computer was created in the USA, denoted by the abbreviation ENIAC (in the USSR, such a device was created in 1950 and was called MESM).
Today, the interpretation has expanded even further. Thus, at the present stage of technology development, it can be determined that computer technology is:
- computer systems and network management tools;
- automated control systems and data (information) processing;
- automated design, modeling and forecasting tools;
- software development systems, etc.
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.
