The procedure for reflecting the acquired equipment in accounting depends not only on its cost, but also on the taxation system in which the company operates, as well as on the accounting policy.
Instructions
Step 1
Computer equipment is received according to the items of the consignment note. If the system unit was delivered in a finished assembly, then it comes in full. Consider the monitor and the system unit as separate objects. If the computer components have different service lives and are placed on separate lines in the invoice, then each part is assigned an inventory number, after which it is registered. If the total cost of all structurally articulated components exceeds 100 minimum wages, then the computer is taken into account as a single object of fixed assets.
Step 2
According to clause 5 of PBU 6/01 and clause 7 of PBU 1/2008, if the accounting policy involves the reflection of fixed assets up to 40 thousand rubles as part of material and production costs, then the newly acquired property, in particular a computer, is reflected on account 10 and is written off according to credit of accounts 20, 44 or 26.
Step 3
If the accounting policy does not provide for this, then reflect each object as a fixed asset on account 08 "Investments in non-current assets", crediting with account 60 "Settlements with suppliers and contractors", and then transfer to account 01 "Fixed assets". If the components are purchased separately, with a service life of less than 12 months, they are credited to account 10 "Materials".
Step 4
According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, when calculating taxes, a computer worth less than 40,000 rubles will not be recognized as a fixed asset, which means that it should be reflected in tax expenses as of the date of commissioning as part of material expenses.
Step 5
Coming to the computer as the main tool, put it into operation. To do this, calculate its useful life. Based on the depreciation rates and service life, calculate the amount of depreciation deductions. The posting to write them off is as follows: debit 20, 44 or 26 account and credit 02 account.
