Like any equipment, cash registers have their useful life. And when it expires, you have to write off the cash register. But the write-off from enterprises using the simplified taxation system is different from the write-off of organizations that pay taxes under the general system.
It is necessary
cash register, tax code, calculator, financial statements
Instructions
Step 1
The cash register has its own term of use, the maximum is 7 years. It is possible to write off the residual value of cash registers when the useful life has not reached seven years. If you apply a simplified taxation system at your company, then the initial cost of the cash register must be included in expenses. In the process of using the cash register, depreciation of this equipment is charged, and by the end of its useful life, its entire value will be attributed to expenses. Thus, there will be nothing to write off.
Step 2
A different situation arises in a company that pays taxes to the state budget according to the general taxation system. Over the useful life of the cash register, depreciation was included in the company's expenses. The write-off is made before its end. Calculate the residual value of the cash register, which is the difference between the original value and the depreciation expense that is included in tax returns for past tax periods that coincide with the useful life of the cash register. Consider the result obtained as non-operating expenses in accordance with Article 265 of the Tax Code of the Russian Federation.
Step 3
Since when applying the general taxation system, organizations pay value added tax, then in the process of using the cash register, this tax was charged on the operations performed on it. Accordingly, the entity is entitled to a deduction for the residual value of the cash register. Multiply it by the value added tax rate and, when filing a declaration, refer the result to other tax expenses.
Step 4
If you want to write off a cash register, but its useful life has expired, and you did not manage to include its entire cost in depreciation, then the cash register can be sold for spare parts or simply thrown away. Since the residual value cannot be attributed to expenses. In this case, for this technique, the enterprise receives a loss in the amount of the residual value of the cash register.
