How to write off a computer in a budget organization: keyboard faults for write-off

Keyboard problems

Incorrect information displayed on the monitor. When you press some keys, completely different letters, numbers, and symbols appear on the monitor. Most often, the cause of such a malfunction lies on the surface - a stuck key responsible for an additional function - Alt, Shift, Ctrl, Enter. The reason for this sinking may be a common technological defect, moisture or debris getting into the keyboard. As practice shows, with an inexpensive simple keyboard there is no point in disassembling it and trying to clean it, and it is much easier to buy a new one.
A key or several at once does not work at all. The cause of this malfunction is most often a defect in the manufacture of the keyboard or a problem with its cable. In this case, you need to check the connection or simply purchase a new keyboard. If additional multimedia keys do not work, you should try installing or updating the driver.
Absolutely “dead” keyboard. The keyboard may not work at all due to either technical reasons (manufacturer's defect, breakdown during operation) or software reasons. The fact is that the keyboard port can be disabled through the BIOS, and small children can often do this quite well. To clarify the “diagnosis” you need to check the port connections in the BIOS. If everything is in order, then you can buy a new keyboard. If the new one does not work, then you should send the computer itself to a service center for diagnostics. It is possible that the ports on the motherboard are not working.
Sometimes the keyboard may work under Windows, but it does not respond in the BIOS settings and MS-DOS. It is possible that USB Legacy mode is disabled in the BIOS or it is simply not supported at all. You must enable the mode or use an adapter to connect the keyboard to the PS/2 port.
If the wireless keyboard does not work, you should make sure that the sensors are within its range.

More details about the causes of keyboard malfunctions are written here.

Wiring when installing a keyboard and mouse purchased from

Spare components for a computer (monitor, keyboard, processor, hard drive, CD-ROM, mouse, etc.) are inventories (clauses 99, 118 of the Instructions to the Unified Chart of Accounts No. 157n). Therefore, in accounting, come and write off components in the general manner for material inventories.

To replace the power supply, the institution purchased a new unit using funds from paid activities, at a price of 2,360 rubles. (including VAT - 360 rubles). The old power supply cannot be restored. In the same month, a report was drawn up to replace the power supply. Alpha uses the accrual method and pays income tax quarterly. The institution does not perform operations that are not subject to VAT.

Mouse problems

After loading Windows, the mouse does not work. Typically, most users check the cable connection. A possible reason is the “death” of the mouse after connecting to a switched on computer. This happens especially often with PS/2 mice. It would be a good idea to check the device connection in the BIOS, similar to the keyboard.
Poor and unstable cursor movement or movement when the mouse is stationary. This often happens due to contamination of the LED or unevenness of the surface on which the mouse moves.
If additional keys do not work, you can try reinstalling or updating the driver.
For wireless mice, you should follow the same operating rules as in the case of a keyboard regarding the location of the device and sensors.

We write off old office equipment

It is desirable that it be plain . The motley multi-colored surface and mouse pad are the real reason for its poor performance.

As with the keyboard, the PS/2 port can be disabled in the BIOS, giving the impression that the mouse (connector or motherboard) is permanently dead. It seems fantastic, but cases of such petty sabotage are known.

If the mouse’s additional side keys and scroll wheel do not work, then you need to get a native mouse driver; in particular, it can be downloaded from the mouse manufacturer’s website.

For wireless mice with infrared sensors, the same recommendations apply as for a wireless keyboard. If you really want to buy and use a wireless mouse, it is advisable to buy a mouse that supports Bluetooth technology - the range is much greater.

Malfunctions of speakers, headphones

Users often need to use headphones and speakers. To solve this issue, the easiest way is to purchase a special splitter that will allow you to use both devices without compromising their technical condition and integrity. The splitter is securely fixed on a table or shelf with tape and, if necessary, devices are carefully connected to it. In this case, it is also recommended to securely fasten the device wires near the splitter. Any competent radio amateur will be able to solder a more convenient-to-use splitter - with a switch. In this case, there will be no need to switch devices. The most common malfunction of speakers and headphones is a complete lack of sound. Of course, first of all, it is important to check the tightness of the audio cable and network connection in the case of active speakers. If the device is connected for the first time, then the cable may simply be connected to the wrong socket on the audio card. Don’t forget about the volume control, which can be in the minimum position. It is recommended to configure the mechanical volume control only once, and adjust the sound itself while using the computer using software. It should be remembered that maximum volume on active speakers can render them unusable. The most optimal volume level for such speakers can be considered 30% of the maximum value.

Network equipment malfunction

No local network and/or Internet. The reasons for such a malfunction can be the most common: poor-quality connection of cords, their mechanical damage, the presence of viruses on the hard drive, insufficient funds in the account. If you are sure that this is not the reason, then you should pay attention to the modem, which may simply freeze. Most often, to solve the problem, it is enough to reboot the modem - turn it off and turn it on again. A similar problem occurs in network hubs, which is solved in an identical way - by rebooting.

Today, most often access to the Internet is possible thanks to a network card. The cause of the malfunction may be its incorrect installation in the computer case. This fact can be confirmed by the so-called blue screen of death. The card itself may also be faulty or there may be a hardware resource conflict. You can also try reinstalling the network card in a different PCI slot. Many experienced users disable the COM and LPT ports on their computers through the BIOS. Today they are almost never used, but they can cause interruptions in the operation of hardware resources. In Control Panel, you can disable ports and devices that are little or not used. It is quite possible that the network card built into the motherboard, which is quite common today, is disabled in the BIOS. In this case, the network will also not work.

The components of any computer device contain a certain, albeit small, amount of precious metals. When purchasing computer equipment, each organization is obliged to take into account the precious metals it contains in accordance with the law. If such “gold-containing” equipment fails, it cannot simply be thrown away. Disposal of computer equipment through specialized organizations is mandatory for everyone.

Accounting for personal computers in a government institution

From Instructions No. 180n, the wording in the comments to Article 340 “Increasing the cost of inventories” of KOSGU is relevant to the topic under discussion. According to it, Article 340 includes the costs of paying for contracts for the acquisition (manufacturing) of objects related to inventories, including spare and (or) components for machinery, equipment, office equipment, computer equipment, telecommunication systems and local computer networks , systems for transmitting and displaying information, protecting information of information and computing systems, communications, etc.

based on documents, the submission of which to the OFK is mandatory, it is not always possible to control the choice of articles 310 or 340 of KOSGU;
refusal to authorize the payment of a monetary obligation when there is doubt about the correct choice of Articles 310 or 340 of KOSGU, when there are no direct instructions in the legislation, is illegal.

If your computer is outdated

For the correct operation of modern software, increasingly powerful and fast computers are required. Unfortunately, there comes a time when upgrading equipment to meet the ever-increasing needs of programs is no longer possible. In this case, the reason for writing off the computer will be its obsolescence.

But the obsolescence of a computer must be confirmed by facts. Among them may be the following:

with a database processing rate of 1 hour, the computer “copes” with it in 3 (4, 5...) hours;
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.

The procedure for writing off office equipment

In addition, bulky system units and monitors take up valuable office space. Simply taking the equipment to a landfill is prohibited: the environmental legislation of the Russian Federation strictly regulates the process of recycling computer equipment. Therefore, the only correct solution is to contact specialists who will decommission computers at the enterprise on a turnkey basis in accordance with the requirements of the current law.

So, how does ExpertUtil work?

At the first stage, you contact our specialists and leave a request to write off your computer equipment. We assign you a personal manager who will supervise the project, prepare a commercial proposal for your order and answer all your questions;
If you are satisfied with the terms of ExpertUtil, then we prepare a contract for the provision of services and send it to you, and also agree on a time convenient for you to carry out the examination;
At the agreed time, ExpertUtil specialists will come to you and diagnose the equipment. Computers are inspected, we analyze their condition and how effectively they cope with the tasks that are relevant to your company. Based on the diagnostics, a conclusion is made on how advisable it is to write off an obsolete computer.
ExpertUtil specialists prepare all closing documents that record the reasons for the write-off. We draw up the required acts and transfer them to the client: both originals and digital copies.

Also, at your request, we can recycle computer equipment. We have a state license to carry out this type of work and have all the technical means for environmentally safe and prompt disposal.

If the system unit does not work

The inability to use a computer due to its breakdown is also a reason for writing off computer equipment. 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. Otherwise, a conclusion for the write-off and disposal of computers and office equipment is provided by a specialized organization.

A comment

The term “morally obsolete” is used in the Russian Tax Code, as well as in the Russian Labor Code. The meaning of this term is not defined anywhere. Why obsolete products or equipment are associated with morality is not clear, but we have many such terms that are difficult to explain (for example, Commissioning (fixed assets, intangible assets)).

For income tax pp. 44 clause 1 art. 264 of the Tax Code of the Russian Federation establishes a standard for the write-off of obsolete products by publishing houses. It is indicated that other costs associated with production and sales include “losses in the form of the cost of defective goods that have lost their marketable appearance, as well as those not sold within the time limits specified in this subparagraph ( obsolete

) media products and book products written off by taxpayers engaged in the production and release of media products and book products, within no more than 10 percent of the cost of the circulation of the corresponding issue of a periodical printed publication or the corresponding circulation of book products, as well as the costs of write-off and disposal defective, out-of-marketable and unsold media and book products.

An expense is the cost of mass media products and book products not sold within the following periods:

- for periodicals - within the period before the release of the next issue of the corresponding periodical;

- for books and other non-periodical printed publications - within 24 months after their publication;

— for calendars (regardless of their type) — until April 1 of the year to which they relate.”

The term is used in the definition of Technical re-equipment (clause 2 of Article 257 of the Tax Code of the Russian Federation) - “Technical re-equipment includes a set of measures to improve the technical and economic indicators of fixed assets or their individual parts based on the introduction of advanced equipment and technology, mechanization and automation of production, modernization and replacement of obsolete

and physically worn-out equipment with new, more productive ones.”

The term “morally obsolete” is also used in the Labor Code of Russia (Article 160 “Labor Standards”) - “Labor Standards can be revised as new equipment, technology is improved or introduced and organizational or other measures are carried out to ensure an increase in labor productivity, as well as in case of using physically and morally obsolete

equipment."

When auxiliary equipment is faulty

The monitor, keyboard, and mouse also fail. 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, 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.

Damage to auxiliary equipment can also occur due to a breakdown of the system unit.

The mechanism for writing off such computer components is similar to writing off a faulty system unit.

At the level of Windows itself, through the Control Panel, you can disable little-used or unused devices and ports, for example, those intended for games. If the network card is built into the motherboard, then it is possible that it is disabled at the BIOS level. Author: Alexander Iron Anatoly 2017-12-12 Thank you. It’s written intelligently. I didn’t know a lot. [Reply] [Cancel reply] Evgeny 2016-04-07 “Believe me, it’s much easier to buy a new keyboard than to engage in a painstaking and dirty task for a decent amount of time.” I completely disagree, and I think that the author is wrong: 1. This is not such a painstaking task;2. The activity is not particularly dirty; 3. It takes a maximum of 10 minutes, but when you do it for the first time it takes 20-25 minutes, but no more. I want to say that if the keyboard is dirty, buying a new one is a waste of money, it’s easier to clean it and the keyboard will work for a long time.

Down with Taraknov

When assembling a computer, the accounting department writes off purchased individual electronic devices from inventory accounts to account 106 01 000 “Capital investments in fixed assets.” The debit of this account accumulates other expenses associated with assembling a computer. After assembling the computer, the resulting fixed asset item is written off to fixed asset account 101 04 000 “Machinery and Equipment”.

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Option one. A separate system unit or monitor should be considered as a separate inventory item. It should be noted that there are positive court decisions in support of organizations when the system unit, monitor and keyboard were accounted for as separate inventory objects. They say that in personal computers each item has its own functional purpose and can perform its functions in different configurations. In particular, this is the Resolution of the Federal Antimonopoly Service of the Ural District dated 06/07/2021 No. Ф09-4680/06-С7. At the same time, the content of the All-Russian Classifier of Fixed Assets, approved by Resolution of the State Standard of the Russian Federation dated December 26, 1994 No. 359, was analyzed. The same point of view is contained in the Resolution of the Federal Antimonopoly Service of the Ural District dated January 25, 2021 No. Ф09-6318/05-С7. Unfortunately, these decisions were made in favor of commercial structures that are guided by PBU 6/01 “Accounting for fixed assets.” We can only hope that sooner or later common sense and scientific and technological progress will overcome the inertia of the Ministry of Finance.

Computer and earnings for beginners

If some standard keys or a whole cluster of keys do not work on the keyboard, sudden failures occur, then, alas, either the keyboard has a defect (acquired or, more often, congenital), or there are problems with the cable. Just in case, you need to check the tightness of the cable connection in the PS/2 or USB socket, but most often such a keyboard will have to be replaced. If some additional multimedia keys do not work on the multimedia keyboard, then we can solve the issue here; you need to obtain and install (or update) the keyboard driver. Sometimes a completely “dead” keyboard is actually working, the fact is that the PS/2 and (or) USB ports can be disabled at the BIOS level, and some little hooligan or child did it. How can such a problem be resolved? First, a new keyboard is purchased, which, to horror, also does not work.

Accounting for personal computers in a government institution

From Instructions No. 180n, the wording in the comments to Article 340 “Increasing the cost of inventories” of KOSGU is relevant to the topic under discussion. According to it, Article 340 includes the costs of paying for contracts for the acquisition (manufacturing) of objects related to inventories, including spare and (or) components for machinery, equipment, office equipment, computer equipment, telecommunication systems and local computer networks , systems for transmitting and displaying information, information security, information and computing systems, communications, etc.

This substitution of terms is associated with an incorrect interpretation of the legislation. The point in Instruction No. 157n is not that the object “can function independently,” but that the object “performs an independent function.” The difference is significant. The norm of the law answers the question: “What does it do?”, and the incorrect quotation answers the question: “How does it do it?” “Function” in this case is the purpose. By “independent” we obviously mean that a certain object performs only its inherent work. In a set of computer equipment, only the monitor performs the function of displaying a visual image. And the function of outputting images and text onto paper is only provided by a printer.

Computer mouse repair

Malfunctions of the audio system, speakers, headphones Let's start with the prevention of malfunctions. In order for your audio system to live long and happily, you just need to follow a very simple rule: If the audio system is working normally, then, for God’s sake, don’t hit or touch anything! The fact is that the notorious 3.5 mm jacks and plugs for audio are surprisingly dead. It only takes a few times to move the speakers and headphones, and you will be left with one speaker and one headphone.

Or you “successfully” touch the connection once while cleaning a room. Many have tormented, are tormenting, and will torment the audio cord, casting shamanic spells in order to revive the second speaker, and when they manage to do this, they pray and are afraid to even fart - just so that the second speaker continues to work =). Most headphone models have the same problem: quite quickly the user is left with one headphone.

The act of writing off a computer reasons

Slow write-off through depreciation also only creates extra work for the accountant. It is much more profitable to get rid of unnecessary expenses and loss of time by drawing up a write-off act for computers or other equipment. The simplest thing in such a situation is to write off the property that has become unnecessary.

In the case of this operation, as well as any other, the most important thing is correctly compiled primary documentation. If all the documents are in order, then there will be fewer questions from various inspectors. The act of writing off a computer reasons 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.

Additionally

Commissioning (fixed assets, intangible assets)

Technical re-equipment

Currently, many small providers, home network builders and companies use cheap eight- and five-port switches. Most of them are built on Rtl8309, IC817+, ADM6999 chipsets.

The main reasons for failure are lightning, power surges, and high ambient temperatures (most provider switches are located in armored boxes in attics and technical floors). Lightning discharges create a voltage pulse of several units, or even tens of thousands of volts, in a twisted pair cable.

The reason for writing off the mouse in the act

Home → Accounting consultations → Fixed assets Updated: June 26, 2021 The components of any computer device contain a certain, albeit small, amount of precious metals. When purchasing computer equipment, each organization is obliged to take into account the precious metals it contains in accordance with the law.

If such “gold-containing” equipment fails, it cannot simply be thrown away. Disposal of computer equipment through specialized organizations is mandatory for everyone. If the computer is outdated For the correct operation of modern software, increasingly powerful and fast computers are required.

Unfortunately, there comes a time when upgrading equipment to meet the ever-increasing needs of programs is no longer possible. In this case, the reason for writing off the computer will be its obsolescence. Reasons for writing off a computer Legislation recognizes 6 main reasons for writing off computers:

sale,
donation,
transfer to the OS of a third party,
damage and theft,
force majeure (natural disasters, fires, military actions, etc.),
physical or moral wear and tear (obsolescence).

The last reason is the most common, since computer equipment, due to the high speed of technology development in this area, becomes obsolete much faster than other types of equipment. Even work computers need to be updated after 3-5 years. This useful life is determined by state regulations when calculating depreciation. Paying property tax on broken, obsolete and unused computer equipment is neither profitable nor reasonable.

Decommissioning of computer equipment

Copyright: Lori's photo bank 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, 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 upon 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 damage or damage that cannot be repaired. Legislators have approved very short (SPI) depreciation calculations for office equipment - 3 - 5 years.

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.

Reasons for writing off a mouse in the write-off act

Troubleshooting: The most common mouse problem is the scroll wheel not working. The reason may lie in the lack of drivers for the mouse, or in incorrect settings. In “Start”, open “Control Panel”, there is a “Mouse” item.

Let's check if everything is configured correctly. The main problem may be a broken wheel. This problem can be solved in a workshop by simply replacing the wheel. Or you can buy a new mouse: more beautiful and more convenient than the old one.

PS/2 or USB mouse does not respond. First, let's look at the older model of PS/2 mice. A common cause is a damaged connector. Check that all pins are intact. If the keyboard does not work along with the mouse, then the problem is broken PS/2 connectors. In this case, you should switch to a USB mouse and keyboard. Now let's disassemble the USB mouse. If the light at the bottom of the mouse does not light up (usually red), this means that the USB output is faulty.

How to write off a mouse and keyboard in a budget institution

I would also like to note that it all depends on the force that a person offers when typing.
If you press too hard, nothing good will come of it, and the keyboard will not work as long as you would like. However, it also depends on the manufacturing company. Some companies work very poorly and unreliably. However, some keyboards can last up to 5 years or more, and some break after six months! Below we consider the scheme for generating an accounting account number in a budgetary organization, and also decipher the category codes using an example. A detailed explanation of the categories can also be found in clause 21 of the Instructions for the chart of accounts (order No. 157n), in the table of the chart of accounts for budgetary institutions and in clause 2.1 of the Instructions for this chart of accounts (order No. 174n).

The reason for writing off the mouse is in the act

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. 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.

Computer in budget accounting

In this case, a positive decision of the main manager is required to accept for budget accounting property acquired through extra-budgetary activities, if the sources of acquisition of property are different.

1. In order to deal with this issue, it is necessary to remember that the procedure for maintaining budget accounting is regulated by the Russian Ministry of Finance. In his letters, he still adheres to the opinion that a computer should be accounted for as an inventory object consisting of a system unit, monitor, and keyboard.

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