Commissioning of computers and decommissioning are carried out on the basis of an order for the enterprise. The transfer of computer equipment from one workplace to another is drawn up on an internal movement invoice. An inventory unit can be considered a separate system unit, a separate monitor, or an entire device assembly.
Instructions
Step 1
If the cost of the computer is less than forty thousand rubles, then it is accounted for in the debit of account 10 "Materials" for the entire period of use. The deterioration is confirmed by the write-off act, on the basis of which an entry is made on the credit of account 10 "Materials" in the debit of the expense account.
Step 2
At a cost of more than forty thousand rubles, the computer is considered a fixed asset and is credited to the debit of account 01 "Fixed Assets". Registration takes place simultaneously with the commissioning of the facility. It is drawn up by an order for the enterprise, an act of commissioning is formed in the accounting program.
Step 3
Depreciation is charged from the month following commissioning. Computers belong to the depreciation group with a period of use from two to three years inclusive.
Step 4
When replacing any device from the configuration of computer equipment, two operations are performed: partial liquidation of the fixed asset with its simultaneous modernization.
Step 5
The device removed from the computer is either liquidated according to the write-off act, or is credited at market value (including depreciation) on the debit of account 10.5 "Spare parts" in correspondence with the credit of account 91.1 "Other income". In this case, the initial cost of the computer is reduced by the value of the cost of the device removed from the fixed asset.
Step 6
Equipping a computer with a new device to replace a worn one is reflected as an upgrade. In this case, the cost of new equipment either increases the cost of the fixed asset, or is accounted for on account 01 "Fixed Assets" separately with the opening of a new inventory card.
