How to capitalize a computer costs less than 40 thousand. Accounting for computers and office equipment

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You should take into account the laptop as part of the fixed asset, otherwise there will be disputes with the inspectors.

Property worth more than 40,000 rubles. cannot be regarded as of little value.

The rationale for this position is given below in the materials of the Glavbukh System

accounting

The main criterion for property belonging to the category of fixed assets in accounting is its useful life. If this period exceeds 12 months, the property may be classified as fixed assets.

As an inventory, you can accept assets that: *

can be used in the form of raw materials, materials, etc. in the production of products (performance of work, provision of services);
intended for sale;
can be used for the management needs of the organization.

All these are assets consumed in the course of the organization's activities, which are written off in accounting when they are transferred to production, operation (clause 93 of the Guidelines approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

The chief accountant advises: in accounting, property worth 40,000 rubles. and less can not be depreciated, but reflected as part of the inventory (clause 5 PBU 6/01). In tax accounting, property worth more than 40,000 rubles. refers to depreciable (clause 1, article 256 of the Tax Code of the Russian Federation). Therefore, the restriction of 40,000 rubles. is the most optimal for both accounting and tax accounting.*

If in the accounting policy for accounting purposes the organization sets a lower value limit for classifying property as depreciable (40,000 rubles or less), then temporary differences will arise in accounting (paragraph, PBU 18/02).

tax accounting

In tax accounting, fixed assets are understood as property (part of it) used as means of labor for the production and sale of goods (works, services) or for managing an organization. Unlike accounting, the initial cost of such property should be more than 40,000 rubles. This is stated in paragraph 1 of Article 257 of the Tax Code of the Russian Federation. Fixed assets with a useful life of more than 12 months are included in

Hardly any company does without office equipment, furniture and other inexpensive household items. Our colleagues from the Simplified magazine have prepared an article from which you will learn how to register such property and what taxes you will have to pay on its value. And also about how you can control the safety of property after you write it off.

Probably, any company has property that has been serving for quite a long time, obviously more than a year, but due to its low cost it is not a fixed asset. We are talking primarily about furniture, printers, photocopiers, computers. Such objects in accounting are reflected on account 10 "Materials" as part of inventories. And in tax accounting under the simplified tax system, they are attributed to material expenses (subclause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation).

If you have a "simplification" with the object of income

The article will be of interest to all “simplisticians”, since low-value property accompanies any business.

After the objects are decommissioned, they continue to be used, which means that you need to monitor their presence in real life. This is not only the requirement of paragraph 3 of PBU 5/01 “Accounting for inventories”, but also the direct interest of the company itself is to preserve its property.

You will learn how to keep tax and accounting records of "low value", as well as how to control its safety within the company, from this article.

How to reflect low-cost objects in tax accounting under the simplified tax system

In tax accounting under the simplified tax system, all property that costs no more than 40,000 rubles, but is used by the company for more than a year, is material expenses (clause 1, article 257 of the Tax Code of the Russian Federation). It is possible to write it off as expenses in the case of “simplification” on the basis of subparagraph 5 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. At the same time, it is still necessary to take into account the requirements of subparagraph 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, which states that tools, fixtures, inventory, appliances and other property that is not depreciable (in everyday life it is often still called IBE) are included in material costs in full amount as they are put into operation.

Essence of the question

Property that has been in service for more than a year, but is not depreciable, can be written off in tax accounting under the simplified tax system after it has been paid for and put into operation.

Accordingly, under a simplified taxation system, low-value property can be written off as expenses after it has been put into operation and paid for. This is the difference between a small price and other material expenses - they can be entered in the Book of Accounting for Income and Expenses immediately after payment and there is no need to wait for commissioning (subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).

We also want to draw your attention to this point. With a simplified taxation system, you can take into account only reasonable expenses, that is, those that are necessary for conducting activities aimed at generating income.

Therefore, if you, for example, bought a refrigerator so that employees store their products in it, it will be quite difficult to justify such an expense for tax purposes. But if the refrigerator is purchased to store products intended for resale, then you can reduce the tax base for the “simplified” tax by its value.

On a note

With the simplified tax system, only reasonable expenses can be taken into account, that is, those that are necessary for conducting activities aimed at generating income.

Example 1. Tax accounting for low-value items

Vesna LLC, which uses the simplified tax system with an object of income minus expenses, on June 11, 2013 bought a printer, the cost of which is 7,000 rubles. and a service life of two years. On June 20, the company put the facility into operation.

The accountant of Vesna LLC accepted the acquired printer for tax accounting as material assets. And he wrote off its cost for expenses during the “simplification” after payment and commissioning on June 20, 2013.

An example of filling out the Book of Accounting for Income and Expenses of Vesna LLC

How to keep an inventory of low value property

When deciding on the reflection of a "low value", be guided by the value limit for fixed assets prescribed in the accounting policy for accounting purposes. Recall that in accounting, in contrast to tax accounting, this limit may be less than 40,000 rubles. (clause 5 PBU 6/01 “Accounting for fixed assets”). That is, if you set a limit for accounting, for example, 20,000 rubles, then everything that is more than this amount must be reflected in fixed assets. Then, for example, an object worth 30,000 rubles. in accounting it will be a fixed asset, and in tax accounting it will be a material. However, most firms, for obvious reasons, set the same cost limit for accounting that applies to tax accounting, that is, 40,000 rubles.

So, if the property is not a fixed asset, reflect it in accounting as part of inventories at actual cost. For this, account 10 "Materials" sub-account "Low-value property" is used. The wiring will be like this:

A low-value item was credited at actual cost.

Then, after putting the facility into operation, write off its cost as expenses for ordinary activities (clauses 5 and 7 of PBU 10/99 “Organization's expenses”, clause 93 of the Guidelines for accounting for inventories, approved by order of the Ministry of Finance of Russia dated 12/28/2001 No. 119n). The record will include:

DEBIT 20 (26, 44) CREDIT 10 sub-account "Low-value property"

The cost of the property is written off as expenses when it is put into operation.

On a note

In accounting, reflect the “low value” on the sub-account “Low-value property” opened to account 10 “Materials”.

As you can see, payment for valuables is not important in accounting, and they can be written off immediately on the day you start using them.

Example 2. Accounting for "low value"

Let's use the conditions of example 1 and see what postings the accountant of Vesna LLC will make:

DEBIT 10 sub-account "Low-value property" CREDIT 60

- 7000 rub. - the printer is credited at the actual cost;

DEBIT 60 CREDIT 51

- 7000 rub. - the printer is paid;

DEBIT 26 CREDIT 10 sub-account "Low-value property"

- 7000 rub. - the printer is accepted into operation, its cost is written off as expenses.

How to keep your valuable property safe

The legislation does not say how exactly to monitor the safety of the “low value”. Therefore, you should develop the procedure for such control on your own, fixing it in the accounting policy for accounting purposes. There are two most common methods, you can choose one of them or use both at once.

Method one: keep off-balance sheet accounting. Reflection of “low value” on the balance sheet, firstly, allows you to “not lose” inexpensive property among other materials on account 10. And secondly, to assign this property to a specific employee of the company, to appoint him responsible for safety.

Important circumstance

Reflection of a low-value object off the balance sheet will allow you to “not lose” property on account 10 and assign a “low value” to a specific employee of the company.

To keep a record of "underestimation" behind the balance sheet, open an off-balance sheet account. For example, account 012 "Low-value property". Write down information about this in the accounting policy for accounting purposes, since the standard chart of accounts does not provide for a special off-balance sheet account for “underestimation”. However, no one forbids to refine and adapt the chart of accounts to fit your needs.

On a note

From January 1, 2013, you can use independently developed forms of primary documents for all transactions, with the exception of cash and banking.

After the object is written off as expenses in accounting, set its price for the balance in a single posting:

DEBIT 012

The object written off for expenses is taken into account for the balance sheet.

Documentary confirmation that the object is assigned to an off-balance account will be a journal of the presence of valuables on off-balance accounts - you will keep this journal in relation to all objects recorded on account 012. In it, indicate the name of the property, its inventory number, cost, date of commissioning , responsible person, date of deregistration. Make the primary entry in the journal on the basis of a requirement-invoice or other document according to which the property is written off for operation. Unified forms of the relevant forms can be found in the Decree of the Goskomstat of Russia dated October 30, 1997 No. 71a (hereinafter referred to as Decree No. 71a). And you can develop your own "primary".

When the property becomes unusable or you decide to sell it, etc., make a journal entry about this and remove the object from the off-balance account with a posting:

CREDIT 012

The disposal of the object from the balance sheet is reflected (due to depreciation, sale, etc.).

Such a posting would mean that the property is no longer used in your business. And confirmation of this will be a deed of decommissioning. The form of such an act was approved by Resolution No. 71a. However, it is too bulky and inconvenient for writing off low-value property. Therefore, it is better to develop your own sample act and approve it in the accounting policy for accounting purposes. An example of such a document is shown below.

note

Assign property to an off-balance account and write it off from this account in single entries, without double entry.

The described procedure for accounting for "low value" on the balance sheet will allow you to establish control over the objects from the moment they begin to be used until the time when they are written off due to depreciation or disposal.

Method two: get a card for accounting for "low value". This method assumes that you do not start an off-balance account and a register of objects, but for each unit of low-value property, you keep an individual record card. Its recommended form No. M-17 was approved by Decree No. 71a. However, form No. M-17 is not entirely suitable for low-value property, since it contains a lot of redundant information (brand, grade, profile, precious metal, etc.). In addition, it does not provide columns for recording information about the disposal and movement of low-cost objects. Therefore, in order to have more detailed information about low-value property (when it was put into operation, for which financially responsible person it is listed and in which department of the company), it is better to develop your own accounting card and approve it as an annex to the accounting policy. We have given an approximate sample of a “low-estimation” accounting card below.

Essence of the question

Choose a convenient way for you to control the safety of low-value property and write it down in the accounting policy for accounting purposes.

Fill out such a card for accounting for low-value property for each object. And make entries in it on the basis of receipts and expenditure documents (receipt orders, invoices for the release of materials, etc.) on the day of the transaction. For example, when moving from one department of the organization to another, or when leaving your firm.

Thanks to such a low-value property card, you will always know when and who received these items, how long they were used in the activity and when they were written off. In addition, if the tax authorities ask for documents confirming the movement of inexpensive property during the audit, you can provide them with this card.

Nuances requiring special attention

In tax accounting, include low-value property in the composition of materials and attribute its cost to expenses after payment and commissioning.

In accounting, reflect the “low value” on the sub-account “Low-value property” opened to account 10 “Materials”. Write off the cost of facilities to the costs of ordinary activities after commissioning.

In order to monitor the safety of inexpensive objects, you can organize off-balance accounting or keep individual accounting cards for them. And you can apply both methods of control at the same time.

The organization purchased system units (worth 22,000 rubles and 37,000 rubles), in addition, monitors, keyboards, mice, memory cards (worth less than 40,000 rubles per unit) were purchased at a time. Personal computers will be "assembled" (completed) from the indicated components. The accounting provides that assets worth less than 40,000 rubles. accounted for as part of inventories.

How to correctly accept these objects for accounting?

It should be noted that at present, there is no consensus among specialists on the issue of how to take into account a computer: as a single object or for individual components (system unit, monitor, etc.).

According to clause 4PBU 6/01 "Accounting for Fixed Assets" (hereinafter referred to as PBU 6/01), an asset is accepted by an organization for accounting as fixed assets if the following conditions are simultaneously met:

a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;
b) the object is intended for use for a long time, that is, a period lasting more than 12 months or a normal operating cycle if it exceeds 12 months;
c) the organization does not assume the subsequent resale of this object;
d) the object is capable of bringing economic (income) organizations in the future.

At the same time, paragraph 6PBU 6/01 provides that the accounting unit of fixed assets is an inventory object. An inventory item of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

We believe that the system unit, monitor, keyboard, mouse, etc. formally, it is possible to consider it as a complex of structurally articulated objects that are a single whole, designed to perform a specific job. The reason for this is that, in accordance with the All-Russian Classifier of Fixed Assets OK 013-94 (OKOF), approved by the Decree of the State Standard of the Russian Federation of December 26, 1994 N 359, a computer and its components (system unit, monitor, printer) are classified as "Technology electronic computing "(OKOF code - 14 3020000) and on the basis of the Classification of fixed assets included in depreciation groups (hereinafter referred to as the Classification), approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1, are included in the second depreciation group with a useful life of more than 2 and up to 3 years inclusive.

According to the letter of 04.09.2007 N 03-03-06 / 1/639, all devices and accessories of the standard configuration of a personal computer (monitor, system unit, uninterruptible power supply, keyboard), which are a complex of structurally articulated objects and capable of performing their functions only as part of the complex are taken into account as a separate inventory object.

Therefore, if the cost of all components of a personal computer exceeds 40,000 rubles. and the organization decides to adhere to the position of the financial department, then in this case the purchased components must be taken into account as part of a personal computer as a single inventory item. In other words, the purchased computer will be a single fixed asset, the cost of which in accounting will be charged to expenses through the accrual of depreciation.

In this case, the following entries will be made in accounting:

Debit 60Credit 51

Purchased valuables paid;

Debit 08Credit 60

The system unit, monitor, keyboard, mouse were credited;

Debit 19Credit 60

Accounted for VAT on purchased valuables;

Debit 01Credit 08

Purchased devices are accounted for as a single inventory item of the fixed asset "Personal Computer";

Debit 68Credit 19

Accepted VAT on the purchased computer;

Debit 20(23, 26, 44) Credit 02

Depreciation charged (monthly).

If the cost of a personal computer turns out to be less than 40,000 rubles, then in this case the following must be taken into account.

Paragraph four of paragraph 5PBU 6/01 provides that assets for which the conditions provided for in paragraph 4PBU 6/01 are met and with a value within the limit, in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories. Accounting for such "low-value" assets is carried out in accordance with PBU 5/01 "Accounting for inventories". Therefore, if the cost of a computer is less than 40,000 rubles, then the computer can be included in the inventory.

According to the Plan of Accounts for Accounting for the Financial and Economic Activities of Organizations (approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n), account 10 "Materials" is used to summarize information on the availability and movement of inventories. Such assets are subject to inclusion in the expenses of the organization upon commissioning (clause 93 of the Guidelines for accounting for inventories, approved by order of the Ministry of Finance of the Russian Federation of December 28, 2001 N 119n). In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement (paragraph 4, clause 5PBU 6/01).

However, there is another procedure for recording the property in question.

According to the second paragraph of clause 6PBU 6/01, if one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item.

The courts in their decisions note that a computer as a combination of a monitor, system unit, keyboard and other parts is subject to accounting as a single inventory object (a separate complex of structurally articulated items) only if the useful life of all its parts is the same. Otherwise, each such part is an independent inventory object (decree of the Federal Antimonopoly Service of the Volga District of February 12, 2008 N A12-8947 / 07-C42 (Determination of the Supreme Arbitration Court of the Russian Federation of May 16, 2008 N 6047/08 refused to transfer this case to the Presidium of the Supreme Arbitration Court of the Russian Federation), FAS North Caucasian District dated February 4, 2011 N A32-44414 / 2009).

Criteria for determining a significant difference in useful lives are not established in regulatory documents. Therefore, an organization should develop these criteria on its own and approve them in its accounting policy. Considering that the Classification can also be used for accounting purposes, the sign of materiality can be reflected in the accounting policy as follows: "if parts of an object belong to different depreciation groups according to the Classification, then such parts are accounted for as independent inventory items."

Thus, after analyzing the useful lives of individual components in the context of the "materiality" criterion approved by the accounting policy, the organization can independently decide how to reflect the purchased components - as one object or several. An additional argument in favor of the latter position can be the point of view expressed in the letter of the Ministry of Taxes and Taxes of Russia for the city of Moscow dated April 12, 2002 N 11-15/16900. In particular, the said letter notes that the system unit, monitor and printer can be accounted for as separate independent inventory items.

In turn, as noted earlier, assets in respect of which the conditions provided for in clause 4PBU 6/01 are met and valued within the limit established in the accounting policy of the organization, but not more than 40,000 rubles. per unit, may be reflected in accounting and financial statements as part of the inventory.

Taking into account that this limit is set by the organization in the amount of 40,000 rubles, and also taking into account that the cost of each of the components of a personal computer (monitor, system unit, keyboard, mouse, etc.) is less than 40,000 rubles, we believe that these assets can be included in the inventory.

However, taking into account the position of the Ministry of Finance of Russia, as well as the presence of judicial practice (which indicates the controversial issue under consideration), we believe that the tax authorities will most likely insist that individual items that make up a computer should be taken into accounting as a single inventory object and, if its value exceeds 40,000 rubles, include such an object in fixed assets (which will entail the need to charge property tax).

Note:

In accordance with paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property is recognized as property, the results of intellectual activity and other objects that are in the possession of the taxpayer and are not used by him to generate income and the cost of which is repaid by depreciation. Depreciable property is property with a useful life of more than 12 months and an initial cost of more than 40,000 rubles.

According to paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, for the purposes of Chapter 25 of the Tax Code of the Russian Federation, fixed assets are understood to be a part of property used as means of labor for the production and sale of goods (performance of work, provision of services) or for the management of an organization with an initial value of more than 40,000 rubles.

According to the experts of the financial department, for the purpose of taxing profits, a computer should also be considered as a single inventory object, since any part of it cannot perform its functions separately (letters of the Ministry of Finance of Russia dated 02.06.2010 N 03-03-06 / 2/110, dated 06.11.2009 N 03-03-06/4/95, dated 14.11.2008 N 03-11-04/2/169, dated 09.10.2006 N 03-03-04/4/156, dated 27.05.2005 N 03-03-01-04/4/67, dated 04/01/2005 N 03-03-01-04/2/54, dated 03/30/2005 N 03-03-01-04/1/140, see also FAS resolutions West Siberian District dated November 10, 2008 N F04-6827 / 2008 (15577-A46-42), FAS of the Volga District dated November 23, 2004 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 object, the cost of which is repaid through the accrual of depreciation.

At the same time, practice mostly does not support the position of the Russian Ministry of Finance. The courts in their decisions come to the conclusion that computer equipment has different functional purposes and different useful lives, is not a complex of structurally articulated items, since it is not mounted on a single foundation, is not a single unit with the processor, can perform its functions simultaneously with several processors. Therefore, it is unlawful to take into account such objects as a single inventory object (decisions of the Federal Antimonopoly Service of the Volga District of January 26, 2010 N A65-8600 / 2009, of April 15, 2009 N A55-12150 / 2008, FAS of the Ural District of February 17, 2010 N F09-564 / 10 -C3, dated 06/18/2009 N F09-3963 / 09-C3, FAS of the Moscow District dated 11/19/2009 N KA-A40 / 12329-09, etc.).

In other words, in tax accounting, a system unit, monitor, keyboard, etc. should be treated as separate inventory items. At the same time, if the cost of components individually is less than 40,000 rubles, then for the purposes of tax accounting, these objects are not depreciable property. For tax purposes, they are taken into account as part of material costs under paragraphs. 3 p. 1 art. 254TC RF.

However, this method of accounting can lead to disputes with the tax authorities.

Instruction

Computer equipment is accounted for according to the items of the consignment note. If the system unit was delivered in a finished assembly, then it comes in full. Treat the monitor and the system unit as separate objects. If computer components have different service lives and are placed in separate lines, 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 item of fixed assets.

According to paragraph 5 of PBU 6/01 and paragraph 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 in account 10 and written off to credit accounts 20,44 or 26.

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, if their service life is less than 12 months, they are credited to account 10 “Materials”.

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.

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 the service life, calculate the amount of depreciation deductions. The posting for their write-off is as follows: debit 20.44 or 26 accounts and credit 02 accounts.

Sources:

computer accounting

The Tax Code of the Russian Federation states that an organization has the right to account for the costs of acquiring software as production (or sales) costs. But depending on what rights you get for the program, the form of accounting will also differ.

Instruction

In accordance with subpara. 26 p. 1 art. 264 of the NKRF, other costs associated with the sale and production include the costs of acquiring the right to use programs for databases and computers. It is also necessary to pay attention to clause 5 of PBU 10/99 “Costs”, which states that the costs of acquiring a non-exclusive right to software, which are associated with the sale and manufacture of products, the purchase and sale of goods, relate to expenses for ordinary activities.

In accordance with the chart of accounts for accounting of financial and economic activities, it is necessary to attribute the costs of purchasing software to deferred expenses. That is, reflect them in the debit of account 97 and the credit of accounts that are taken into account with suppliers or other counterparties, for example, accounts 60 or 76.

Software costs are indirectly related to making a profit, so you can independently allocate costs over the life of the resource. At the same time, it is necessary to observe the principle of uniform recognition of expenses.

If you have a non-exclusive right for an indefinite period to use the software, then you determine the useful life during which the costs will be written off. Please note that if the purchase of the program is accompanied by the conclusion of a license agreement without an expiration date, it is considered concluded for five years.

If you buy exclusive rights to software, this resource must be classified as an intangible asset. In this case, a number of certain conditions approved in PBU 14/2007 “Accounting for intangible assets” must be observed. If the price of a computer program is below 20,000 rubles, then these costs can be included as a lump sum in other expenses. If the cost is more than 20,000 rubles, the program is recorded on account 04 "Intangible assets". These costs are then amortized in accordance with the accounting policies adopted by your organization.