The monitor belongs to the fixed assets or materials

The specificity of monitors is such that, during long and active work, the screens lose color quality and become less contrasting. These are the reasons for discarding the monitor: due to these problems, working with displays becomes hazardous to health. And in order to replace monitors, you must first write off and dispose of existing displays: Russian legislation prohibits the unauthorized removal of electronic equipment to a landfill. All operations for decommissioning and recycling of equipment must be carried out by companies that have a license and certificate for these types of activities. offers its clients professional services for the write-off and recycling of office equipment, including computer monitors. We explain why it is important to trust professionals in this matter.

Which depreciation group does a computer in the Russian Federation belong to in 2021?

In 2021, business entities should take into account the updated versions of the OKOF Classification. It includes 10 depreciation groups, and in some of them the OF has been modified.

In the previous version of OKOF, which was valid until January 2021, the code for the system unit was determined by the indicators 14 3020210 and combined types of property in depreciation group 2 “Electronic computer equipment, including PCs and printing equipment for it.”

The monitor belongs to the fixed assets or materials

According to the All-Russian Classifier of Fixed Assets OK 013-94 (OKOF), approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 N 359, all devices and equipment included in a personal computer belong to the group “Machinery and Equipment”: processor (system unit) - code 14 3020260, monitor - code 14 3020350.

According to the classification of fixed assets included in depreciation groups * (1), electronic computing equipment is classified in group 2 (property with a useful life of more than two years up to three years inclusive).

Accounting for computer equipment

Despite the fact that at first glance the situation is the same as with the first computer, the mandatory conditions for classification as fixed assets do not include the cost - it is below the established threshold. Therefore, the computer must be taken into account as part of inventories.

If components are accounted for as separate objects, then when replaced, those that have become unusable are written off. It will be necessary to draw up a Write-off Certificate. If parts of a computer that is on the balance sheet as a fixed asset are replaced, then the cost of the installed components is written off.

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Reasons for writing off monitors

The most common reasons for disposal are mechanical wear and obsolescence. The average service life of monitors is 3-5 years. Today, due to the rapid development of technology, this period is becoming even shorter. The examination will help identify faults and draw up a justification for the write-off act.

The reason for replacing a CRT monitor may be:

• accumulation of dust in parts of an electronic device;
• breakdown of the frame scanning unit due to overheating;
• failure of the video card due to non-compliance with the temperature regime;
• failure of the monitor power supply due to voltage surges;
• failure of kinescope elements, which causes image distortion.

The main reasons for discarding LCD monitors include:

• wear of the backlight or its inverter;
• end of service life of the system board;
• damage to the matrix board due to water or impact;
• malfunction of the power supply due to voltage surges.

Replacing LCD monitors is required in the following cases:

• power supply failure;
• moisture and dust entering the matrix board;
• mechanical damage or burnout of backlight lamps or voltage inverter.

The monitor is the main tool or materials

How can I write off materials now (we don’t resell the received materials - a dental clinic, put them into production on demand-invoice? The new last name, let’s say PETROV, should be reflected from the moment the employee changes his last name. The distribution base is revenue from goods reflected on the loan invoice 90.1.1 minus taxes. Payment is shown correctly, and the receipt of goods (according to Kt) is shown item by item, i.e. not the total amount of the invoice, but the total amounts of each item in the invoice. I arrived at the warehouse through the document “Receipt of goods and services » on bills and invoices (medicines were accepted as goods on account 41.01, all documents were posted to the warehouse) (maybe it was necessary to enter them as materials?

All other payments go through normally, except for one with No. 00000003000, highlighted in red and at the bottom it says, Error: The number must end in three digits and not in “000”. The organization employs foreign workers, how to set up a program so that when calculating salaries, contributions to the Pension Fund of the Russian Federation, Unified Social Tax, etc. are not charged. employment contracts for 1 year, so as not to have to recalculate after 183 days.

Decommissioning of monitors

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CONDITION REPORTS AND DEFECTIVE REPORTS FROM 200₽

Containing a number of precious metals and environmentally hazardous substances, strict requirements are imposed on the disposal of monitors. The procedure for their disposal in organizations is even more strictly regulated. But before “throwing away” a batch of outdated or failed equipment, a company or budgetary institution must write it off its balance sheet. Violation of the regulations for the write-off and disposal of monitors may entail a large fine, according to current legislation. The company specializes in services for write-off and disposal of office equipment in Moscow and the Moscow region. Having experience behind us, monitoring the latest trends, changes and the emergence of new requirements for this issue, we provide services at a highly professional level to commercial enterprises and budgetary organizations of the capital.

Capitalization of the monitor and processor

Let us turn to the 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 21, 2021 No. 180n. In the comments to Article 340 “Increase in the cost of inventories” of KOSGU it is stated that article 340 includes expenses for payment of contracts for the acquisition (manufacturing) of objects related to inventories, including spare and (or) components for machines, equipment, office equipment, computer technology, telecommunication systems and local area networks, information transmission and display systems, information security, information computing systems, communications equipment, etc.

In order to understand this issue, it is necessary to refer to the provisions of the “Instructions for the application of the Unified Chart of Accounts. » No. 157n, approved by Order of the Ministry of Finance of Russia dated December 1, 2021 No. 157n.

Reasons for failure of the system unit for write-off

• For the purchased program to work correctly, a certain version of the operating system is required, which cannot be installed on a computer with outdated parameters, etc.

In addition, the reasons for the impossibility of modernization must be stated.

For example, components are not produced that are compatible with the existing computer configuration, which could increase performance or RAM. If this equipment cannot be used in another area of ​​work, then the computers will have to be written off and disposed of.

Moreover, if the service life of such obsolete equipment, established by the manufacturer, has expired, the computer may fail at any time. And it is difficult to predict what the consequences will be.

If the system unit does not work The inability to use the computer due to its breakdown is also the reason for writing off computer equipment.

Monitors, keyboards, and mice also break down, and these faults may or may not be fixable.

The cause of monitor failure may be damage to the matrix or screen processor. The mouse and keyboard are most susceptible to breakdowns (due to burning, sticking or oxidation of contact groups, mechanical failures, etc.) and are replaced quite often. Often the result of breakdowns of auxiliary elements is the failure of the system unit.

The process of writing off components for office equipment is similar to writing off a system unit.

Online cash register: who can take the time to buy a cash register Individual business representatives may not use online cash register until 07/01/2021. However, for the application of this deferment there are a number of conditions (tax regime, type of activity, presence/absence of employees).

So who has the right to work without a cash register until the middle of next year? {amp}lt; ... A bank’s refusal to carry out an operation can be appealed. The Bank of Russia has developed requirements for an application that a bank client (organization, individual entrepreneur, individual) can send to an interdepartmental commission in the event that the bank refuses to make a payment or enter into a bank account (deposit) agreement. {amp}lt;

Depressurization of the Bios battery and, as a result, spillage of electrolyte onto the Bios4 chip. Cracking of the multilayer fiberglass laminate of the multilayer motherboard 5. Combustion due to a voltage surge of the connection Power supply - processor - Memory - motherboard Monitors 1.

Attention Damage to the line transformer as a result of conductive dust entering the monitor. As a result, 15,000 volts pass through the monitor microcircuits. 2. Damage to the retardation line in the color block.

The deceleration line cracked, and the fragment damaged the CRT, resulting in depressurization - color rendering disturbance and geometric distortion - failure of the video signal generation and processing unit - the power supply died, as a result of damage to other modules, the monitor burned out and cannot be repaired, Monitors1 . Moisture getting into the monitor while it is running2.

It is important As an individual entrepreneur on PSN, confirm that he does not operate and may not pay contributions. As a general rule, individual entrepreneurs are required to pay “medical” and “pension” contributions for themselves from the moment of registration until deregistration as an entrepreneur.

However, there are certain periods during which you do not have to pay contributions for yourself if there is no business activity.

However, these reporting forms are list-based, i.e. contain information about all employees.

This means transferring a copy of such a report to one employee means disclosing the personal data of other employees. {amp}lt; ...

So, for such persons you need to take both SZV-M and SZV-STAZH! {amp}lt; ... When paying for “children’s” sick leave, you will have to be more careful. A certificate of incapacity for caring for a sick child under 7 years of age will be issued for the entire period of illness without any time limits.

But be careful: the procedure for paying for “children’s” sick leave remains the same! {amp}lt; ...

Examples of malfunctions include:

• burnout of several expensive components of the system unit due to a power surge (moisture, dust, etc.),
• physical deformation of the system unit case, leading to breakage of the elements located inside it,
• depressurization of the Bios battery and spilling of electrolyte onto the microcircuits,
• failure of the voltage stabilizer, leading to burnout of microcircuits, etc.

In the presence of such faults, writing off computer equipment is feasible only in cases where repair is impossible or the cost of repair is comparable to the cost of purchasing similar new equipment. An organization can draw up a conclusion about the causes of the breakdown, as well as about the possibility of repair and its cost, if it has specialists on staff with the necessary qualifications.

Cathode ray tube tube cracking (improper storage or temperature)3. Failure of the high-voltage protection of the line transformer, and as a result - combustion of all electronics.4.

Defocusing of the mixing system and, as a result, loss of phosphor glow (full or partial) Hub As a result of swelling and loss of capacity of the electrolytic capacitor of the power supply, the supply voltage increased 4 times (instead of 9 volts - 36 volts) which led to failure of the electronic filling of the Hub and as a result, to his inappropriate behavior.

It cannot be repaired, since the element required for repair is not supplied by the manufacturer outside of finished products.” Klava You can also write it like this.”1. When storing the keyboard near a heat source, thermal deformation of the sensitive elements of the keyboard occurred. “Cheap keyboards have flexible contact groups inside.

They become deformed due to temperature and no longer coincide with the contacts. This cannot be cured.2. When sweet liquid got into the keyboard, the contact groups stuck together.

Mechanical release is impossible due to damage to the contact groups. Soaking leads to corrosion of contact groups.3.

When there was a power surge in the 220-volt network, and due to the fact that the system unit used a cheap power supply that was not equipped with protection, a sudden voltage drop occurred, which resulted in the burnout of the peripheral controllers, namely the keyboard and mouse controller.

The carriage along with the mechanism. The cost of repairs in this case is higher than the cost of a new printer. Xerox1.

From all of the above, we can summarize that the most unreliable elements of a computer are power supplies, hard drives and motherboards with coolers. All these elements contain both power supply transistors and moving parts - fans, motors.

In 2006-2007, the analytical company Gartner published the results of a 4-year study, which show that, although in recent years personal computers, thanks to the efforts of manufacturing companies, have become more and more reliable, every twentieth desktop computer and every sixth laptop require repair within a year from the date of purchase.

Spare parts for computers of this version have not been produced for a long time.2. CPU burnout3.

By frequency of manifestation

• Episodic (crashes)
• Systematic (malfunctions)

We invite you to read: Write-off of monthly vacation reserve

By location

• Hardware
• Software and hardware
• Software

A faulty memory should be replaced; repairing is pointless.

Troubleshooting: replacement, repair.

It is advisable to repair hard drives if the damage is minor or they contain valuable information.

Here are the main reasons why an external drive does not work on a computer.

Read more about power supply malfunctions. Troubleshooting: replacing the power supply.

Network problem

For diagnostics, you can disable the network card in the BIOS, or remove an additional one.

Possible causes of virus infection:

• visiting phishing sites, opening infected emails, and downloading infected programs;
• poor antivirus protection.

Awast antivirus can lead to a “blue screen of death” and cause freezes. Recommendation: change your antivirus.

For this reason, it is best to write it off legally.

All rights reserved.

Decommissioning of computer equipment

Almost no enterprise today can avoid writing off computer equipment, since this category of fixed assets has become firmly entrenched in the production and management process. But you should know how decommissioning computers differs from other OS objects.

Our publication is devoted to the disposal of office equipment included in the OS, so we will add just a few words about how to write off a computer costing less than 40,000. Such equipment is usually included in the inventory and is written off as costs during commissioning.

The main criterion for writing off OS is the loss of necessary useful qualities used for production purposes. The classic reasons for such a loss are physical and moral wear and tear, as well as breakdown or damage that cannot be eliminated.

We will not dwell on physical wear and tear, since it is associated with an understandable situation when the SPI of office equipment has expired and write-off is carried out legally. Let's talk about obsolescence.

Office equipment, to a much greater extent than other groups of operating systems, is subject to rapid obsolescence.

This is due to the rapid development of computer technology and often leads to the fact that the company’s fleet of working computers requires modernization or complete renewal in order to make production profitable.

And periodically repeated modernization of equipment does not always satisfy the increasing requirements of new software products, so we can talk about obsolescence of the object.

But it's not that simple. The aging of a computer requires confirmation by facts, which may include the following:

• with normal processing of information volume in 1 hour, the computer does this for several hours;
• The purchased program cannot be installed on an existing computer due to its outdated parameters, etc.

However, the impossibility of modernization must be proven. The argument here may be the fact that the production of components compatible with the existing computer configuration has ended. In addition, when the service life of the unit specified by the manufacturer expires, its failure can cause significant harm to production.

The inability to use the unit due to breakdown also becomes a reason for write-off. This could result in a failure:

• expensive components of the system unit, the reason for which was a power surge or ingress of water, dust, etc.;
• microcircuits due to electrolyte spillage from a depressurized Bios battery, or due to a stabilizer failure;
• body blocks due to deformation, etc.

In case of such malfunctions, writing off computer equipment is possible if repairs are unrealistic or their cost is similar to the cost of purchasing a new unit. The write-off procedure begins with the preparation of a conclusion about the presence of a malfunction in office equipment. We will present the write-off algorithm below.

In addition, he examines the possibility of using spare parts, structures and principles of their restoration.

The main prerequisite for writing off fixed assets is their loss of useful properties for which they were acquired and used. The reasons for such loss are:

• physical deterioration;
• obsolescence;
• irreparable damage or damage.

Computer equipment, more than other types of equipment, is characterized by rapid obsolescence.

The rapid development of computer technology often leads to the fact that the existing fleet of computer equipment, which is in working order, still needs to be updated and modernized for production purposes.

Therefore, for computers and office equipment, fairly short useful life periods for calculating depreciation are established by law - from 3 to 5 years.

To ensure that no longer used computer equipment hangs on the balance sheet, it should be written off.

For merchants, the general procedure for writing off equipment is quite simple.

In accordance with the legislation of the Russian Federation, private companies are not required to engage third-party specialists to assess the suitability of computer equipment for further use.

Therefore, to register a write-off, it is enough to create an internal commission of company employees and validate their conclusion.

Only if you don’t have your own specialists capable of making an assessment, you need to invite them from outside.

Based on the commission’s conclusion, an act on the write-off of fixed assets—computer equipment—is drawn up. An order must also be issued that takes into account the possible nuances of write-off and disposal of office equipment (more on this later).

The form of the write-off act can be found in the article “Unified form No. OS-4 - act on write-off of an asset.”

In order to write off computer equipment that is an object of fixed assets, the institution must organize a special permanent commission (clause 34 of the Unified Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n). Write-off of fixed assets is carried out on the basis of its decision.

Source: https://thevenusprojekt.ru/polomki-kompyutera-spisaniya/

How to correctly accept the specified objects for accounting

In accordance with paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property is property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer, used by him to generate income and the cost of which is repaid by calculating depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 40,000 rubles.

According to experts from the financial department, for profit tax purposes, a computer should also be taken into account as a single inventory object, since any part of it cannot perform its functions separately (letters of the Ministry of Finance of Russia dated 06/02/2021 N 03-03-06/2/110, from 06.11.2021 N 03-03-06/4/95, from 14.11.2021 N 03-11-04/2/169, from 09.10.2021 N 03-03-04/4/156, from 27.05.2021 N 03-03-01-04/4/67, dated 04/01/2021 N 03-03-01-04/2/54, dated 03/30/2021 N 03-03-01-04/1/140, see also FAS resolutions West Siberian District dated November 10, 2021 N F04-6827/2021(15577-A46-42), FAS Volga District dated November 23, 2021 N A12-5120/04-s10). In relation to the case under consideration, this means that the system unit, monitor, keyboard, etc. should be considered as a single inventory item, the cost of which is repaid through depreciation charges.

Price

The monitor belongs to the fixed assets or materials

Often, managers of the public sector, financiers and economists, have operational questions, the solution to which has already been found among their colleagues. We have opened a single platform for you to openly discuss budget issues.

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Computer components (monitors, system units, keyboards and others), which are purchased separately and not as a set, must be taken into account under article KOSGU 340 “Increase in the cost of inventories”

.

Monitor examination stages

At Moscow Recycling Company LLC, the examination takes place according to the following algorithm:

• conclusion of an agreement;
• conducting a technical audit;
• drawing up an opinion on the state of technology;
• issuance of documentation and further disposal.

The cost of technical expertise may vary in different cities. To find out how much a professional assessment of the condition of monitors from Moscow Recycling Company LLC will cost in your city, look at the “Prices” section.

Do you want to order an examination? Leave a request on the website or call us by phone. For any questions, please contact our consultants. Call!

Source

Meaning of the OKOF code for the printer

• OKOF code for a laser printer (from January 1, 2021) is 320.26.2, the category “Computers and peripheral equipment” includes personal computers, various peripheral devices, including printers. Code 320.26.20.13 is used if the printer has a central processor (by default on all modern models).
• OKOF code until January 1, 2021 – 14 3020210, category “Electronic computing equipment”.

• Printing devices belong to depreciation group II - 320.26.20.13;
• If a specialized device is installed that does not have a processor or other features, it may be classified as 330.28.99 “Special-purpose equipment not included in other groups” or 330.28.23.2 “Office equipment” not related to computer peripherals;
• Copiers and blueprinting equipment are classified in depreciation group III - 330.28.23.21, this subcategory includes contact copiers, including thermal copiers;
• Faxes also belong to the office equipment of the second group - 320.26.30.23 “Other telephone devices.”

Broken monitor for write-off beyond repair

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Burnout of phosphor. Loss of kinescope vacuum.

In general, something that requires replacing the kinescope.

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Fixed assets in accounting: what they include

• Finished products;
• Goods;
• Items handed over for installation or to be installed;
• Capital investments;
• Financial investments;
• Items with a value below the established limit. Each organization determines it independently, but according to the law it cannot be higher than 40,000 rubles.

Fixed assets are assets intended for the production of products, performance of work, provision of services, as well as for management needs and provision for a fee for temporary possession and use. These assets are used for more than 12 months, are not intended for resale and are capable of generating income in the future (clause 4 of PBU 6/01).

Payment and delivery

The interests of each client play an important role for us. That is why we offer convenient ways to pay for services and goods: in cash or by transferring funds to our bank account (we will provide details upon individual request after receiving the application). Please note that we provide prompt delivery by courier in Moscow, and its cost is moderate. In addition, we have established cooperation with a trusted transport company that provides transportation to any location in Russia. You can completely rely on us!

What and how relates to fixed assets

Moreover, since the useful life of all peripheral equipment may (and, in our opinion, should) differ from the useful life of the computer itself, which should be understood only as the system unit. Then, when connecting new devices or replacing old ones, you should use the requirements of clause 28 of PBU 6/01. According to this paragraph, if one object has several parts that have different useful lives, the replacement of each such part during Restoration (and this includes repairs and modernization) is taken into account as the disposal and acquisition of an independent inventory object.

Both in accounting and for profit tax purposes, fixed assets are understood as assets owned by an organization (received for operational management or economic management) with a useful life of more than 12 months, intended for generating income. Fixed assets worth up to 10,000 rubles, accepted for accounting, are not recognized as such for profit tax purposes.

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How to write off the system unit reasons

In addition, the reasons for the impossibility of modernization must be stated. For example, components are not produced that are compatible with the existing computer configuration, which could increase performance or RAM.

If this equipment cannot be used in another area of ​​work, then the computers will have to be written off and disposed of. Moreover, if the service life of such obsolete equipment, established by the manufacturer, has expired, the computer may fail at any time. And it is difficult to predict what the consequences will be.

If the system unit does not work The inability to use the computer due to its breakdown is also the reason for writing off computer equipment.

The main causes of failures of system unit devices

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to find out how to solve your particular problem, please use the online consultant form on the right or call the numbers provided on the website. It's fast and free!

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...

Jeer © (2005-08-10 14:47) [10] 1. Due to moral and technical obsolescence..2. .. incompatibility of outdated computer architecture solutions with modern software.3. ..

Reasons for decommissioning computers

Recommendations for increasing computer reliability:

1. Check the cooling system regularly (every few months).
2. Monitor the sound of mechanical components.
3. Securely secure all devices to avoid vibration.
4. Regularly (at least once every 3 months) clean the system unit, fans, and power supply from dust and static electricity.
5. Ground your computer equipment.
6. We do not recommend using ECS ​​(Elitegroup), Soltek and Asrock motherboards.
7. We do not recommend using power supplies Gembird, Linkworld, PowerBox, Colors-It, SparkMan, PowerMaster (cheap models), Microlab (cheap models), GoldenPower, SuperPower (Codegen).

Alexander Dudkin, service engineer I do not recommend using termaltake power supplies.

PC malfunctions for write-off

As a result of the high dustiness of the room and high humidity, the power diode of the power stage of the power supply was short-circuited to the case, and therefore the effect of lightning discharges was observed between the conductors of the printed circuit boards, and as a result, the burnout of all low-voltage microcircuits. 4. The system unit failed due to the release of inductive from the magnetic coils of the power supply, which resulted in a cascade overload of the internal circuits of the components of the system unit - the south bridge chipset burned out - electrolyte capacitors swollen - peeled off or mechanically damaged or burnt out tracks on the board - no passes the POST test - the keyboard controller is dead - the video system controller is dead - the mother chipset is dead - the IDE controller is dead - the cooler is burned out or the cooler is completely worn out (the motherboard is burned out) 1.

Spare parts for computers of this version have not been produced for a long time.2. CPU burnout3.

Recycling of computer equipment

Newbie Edit | Profile | Message | Quote | Report to moderator is faulty, repair is impractical. If they are serviceable, they are obsolete and do not meet the requirements for current work. Everywhere about the obsolescence of equipment2. Everywhere about the end of the warranty period (Everywhere about the excess of the cost of repairs over the cost of new equipment) System engineers 1.

We write off system units and CRT monitors

The most common causes of fatal failure are:

1. Power supplies (26%)
2. Defective components and neglect of compatibility issues on the part of the user (23%)
3. Incorrect assembly (15%)
4. Components responsible for normal system cooling (13%)
5. Lightning or static electricity (10%)
6. USB device failure during connection (6%)
7. User inattention (3%)
8. Overclocking attempts (2%)

After analyzing the results, Gartner experts claim that currently 5% of desktop computers and 15% of laptops require replacement of one of the components during the first year of service (in 2003-2004 this figure was 7% and 20%, respectively).

Reasons for failure of system units

Among their faults there are also removable and irreparable ones. The cause of monitor failure may be damage to the matrix, screen processor, etc.

They can occur due to even a small impact, overheating of the monitor, or moisture and dust getting into it. The keyboard and mouse are particularly vulnerable, and therefore the most frequently replaced elements.

The most common causes of damage to the keyboard are sticking of contact groups and their oxidation, as well as combustion. This happens due to moisture getting into the equipment.

The mouse may become unusable due to failure of the infrared sensor, mechanical failure, etc.

System unit malfunctions for write-off

Current archive: 2005.09.04;Download: [xml.tar.bz2]; Down Throw some wording about computer malfunctions ocean © (2005-08-10 10:47) [0] 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. Vovchik_A © (2005-08-10 10:50) [1] Outdated morally and physically Antonn © (2005-08-10 10:53) [2] stopped making coffee and cross-stitching:) Antonn © (2005-08-10 10:53) [3] support for TCP/IP has fallen off Sergey13 © (2005-08-10 11:46) [4] 1. The axis does not fit on the disk. 2. Does not connect to the Internet 3. Got everyone

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Account for the computer correctly

There is court practice that has taken the side of the taxpayer. For example, Resolution of the Federal Arbitration Court of the Volga District dated July 23, 2021 No. A65-21021/2021-SA2-11. In it, the court considered this: if objects have different useful lives, then they can be taken into account separately. True, the practice of courts is based on the “old” edition of PBU 6/01. In the new edition, “different” useful lives are not enough.

In tax accounting there is a different definition of a fixed asset. This is property that a company uses as means of labor to produce and sell goods, perform work, provide services, or to manage an organization (Clause 1 of Article 257 of the Tax Code). The company charges depreciation on fixed assets based on depreciation groups (clause 1 of Article 258 of the Tax Code). Moreover, the classification of fixed assets included in depreciation groups must be approved by Government Resolution (clause 4 of Article 258 of the Tax Code).

Computer group fixed assets

The current legislation provides a clear definition of property recognized as depreciable. Prerequisites for the calculation of depreciation are that the object is owned by the company, as well as its participation in activities that generate economic income.

Thus, with the change of the OKOF code for the “computer” object, the depreciation group did not change (second), the useful life also remained unchanged and today, as before, is over 2 to 3 years inclusive.

Which depreciation group does the Personal Computer belong to?

OKOF code (version until 01/01/2021) 14 3020210 - Electronic computing equipment, including personal computers and printing devices for them; servers of various performance; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks.

Code OKOF 330.28.23.23 - Other office machines ( including personal computers and printing devices for them; servers of various capacities; network equipment for local computer networks; data storage systems; modems for local networks; modems for backbone networks)

The main tool turned out to be material

There are situations when, when submitting reports or during an inventory, it turns out that the fixed asset accounted for in account 101 is a material and should be taken into account in account 105. I will tell you how to correct this error in the article. The example is considered in the 1C program: Accounting of a government agency 8 edition 1.0

In our example, a stationery knife was mistakenly accepted for 101 counts, because... The accountant relied on OKOF 14 3010321 “Office envelope-opening equipment,” but as a result of the audit it turned out that the knife should be classified as inventory, because this is not equipment. The equipment consists of component parts, and the knife is simply a metal plate. So, first you need to write off the fixed asset. In our example, the cost of the knife is 270 rubles, which means that when accepted for accounting, it was automatically reflected in account 21 “Fixed assets in operational accounting.” To write off, we create the document “Write-off of fixed assets in operational accounting.”

Typical malfunctions of modern CRT monitors:

• Power supply failure - occurs as a result of voltage surges in the electrical network. Failure of the power supply, as a rule, entails damage to other monitor modules;
• Failure of the frame scanning unit. This mainly occurs due to a violation of the temperature regime of the unit;
• The line scanner is faulty. Most often, due to the heavy contamination of the monitor with dust, as a result of which breakdown of high-voltage circuits and TDKS occurs;
• Violation of color rendition and geometric distortion of the image. Such malfunctions arise due to malfunction of the deflection system due to aging of the elements and magnetization of the kinescope. Mainly occurs due to impacts during transportation and exposure to sources of electromagnetic radiation;
• Failure of the video signal generation and processing board is due to aging of the elements and violation of the operating temperature conditions.

To prevent premature failure of CRT monitors, we recommend:

• Connect the monitor to the mains via a UPS or at least a surge protector;
• Do not install the monitor in direct sunlight, or near radiators or heating devices;
• Do not place newspapers or magazines on the monitor so as not to deprive it of the ability to cool through the ventilation holes;
• Do not allow your beloved cats to bask on the monitors;
• Do not arrange shelves with flowers above the monitor and then water them;
• Clean it from dust periodically;
• Wipe the monitor with antistatic wipes to remove static electricity;
• Install the monitor in such a way that there is unobstructed access to fresh air.