How to reflect the purchase of computer equipment in the accounting: really used not to take into account?

Modern business is impossible to imagine without modern equipment. Automation is not some kind of “kitsch”, but a really urgent need. Thank God, there are practically no managers left in our country who would not understand it. Actually, that’s why you won’t hear such a question at the interviews: “Do you own a computer, a fax, a scanner? It will seem wild to young people, but it really was.

If we proceed from this, it turns out that the same computers should be updated from time to time, changing the old ones to new ones. Of course, certain money is spent on this, which means that these operations are subject to tax accounting.

Today we will talk to you about how to do it in practice, on what depends the application of technology, as well as touch upon no less important question in this subject: “Can we not keep records? It turns out that it is possible. But about everything in order…

What kind of technique are we talking about?

From the school’s computer science curriculum, we remember that there are such concepts as “internal” devices (RAM, processor, motherboard, etc.), “external” devices (sometimes also called “peripheral” devices), as well as interperipheral devices.

As far as internal devices are concerned, their distinctive feature is that without them it is impossible to operate a computer. As a rule, they are all located in the system unit. The peripheral devices can be switched on or off, respectively, without affecting the operation of the machine.

Why are we telling all this? The fact is that the methodology of equipment accounting, in this case, will largely depend on how much a “common” computer costs, whether it was purchased in its entirety, or was purchased for components, how much equipment is purchased, what tax regime is applied by the organization and how much it costs the sum of all purchased computers.

Anyway, there are plenty of interesting nuances here. Let’s look into it:

As the client has told us on service “rent of the program 1C”, if the computer is got in gathering, i.e. at once with the system block, the monitor, the keyboard and the mouse (and it is reflected in a commodity waybill of the uniform position) it falls in full.

If the consignment note computer is divided into components, each of them must be assigned an inventory number and then accounted for separately. Moreover, if the total value of all computers purchased exceeds 100 minimum monthly wages, they are accounted for as fixed assets.

Attention should be paid to what is stated in the accounting policy of the organization. According to 5 PBU 6/01 and paragraph 7 of PBU 1/2008, if the fixed assets, costing up to 40 thousand rubles are accounted for as material and production costs, the acquired property (in our case, the computer) is reflected in account 10 and written off on the loan accounts 20, 44 or 26.

If it is not provided for in the accounting policy, each object is reflected as a fixed asset on account 08 “Investments in non-current assets”, crediting with account 60 “Settlements with suppliers and contractors”, and then transferred to account 01 “Fixed assets”.

A computer worth less than 40,000 roubles may be perceived as a material expense according to paragraph 1 of Article 256 of the Tax Code;

If there is a need to come to the computer as a fixed asset, then it is necessary to solve the issue of depreciation, in particular, with the period of its operation and depreciation. Based on these rules, the amount of depreciation charges is determined and they are debited to the debit of 20.44 or 26 accounts and the credit of 02 accounts.

In the first case, the computer is “broken down” into components and its costs are material expenses. In the second case, it is used as a main asset and assigned an inventory number for one “whole” device.

New technique or second-hand? What is more profitable to buy?

We visit different organizations from time to time, communicate with people, and deal with them with some working issues. It is clear that we can’t help noticing when talking to the client, I’m sorry about what kind of chair he sits on, how well and aesthetically renovated his office and, finally, what kind of computer he has in his office.

According to our modest observations, a significant number of employers do not give much preference to the purchase of “powerful” equipment, opting for fairly “simple” technical solutions. Right or wrong, this is a subjective question that everyone can answer on their own.

But there is one problem that concerns our long-suffering colleagues from among accountants – they often complain about the fact that they “glitch” 1C, that the program “works very slowly” and that it constantly has to be restarted. This is partly due to the fact that already not too “strong” computers are installed quite “heavy” software, in the form of “box” 1C.

Dear friends… Let’s just forget about this atavism in the form of installation of “one-space” on a hard disk. Why it is necessary, when many already for a long time and successfully use 1C 8.3 in a cloud – the fast, convenient and intuitive service, allowing to solve industrial problems without any problems.

The most important thing is that it does not take up space on the hard disk and the speed of its operation does not depend on the novelty or “moral obsolescence” of the computer. Take advantage of free access for 14 days and appreciate all its advantages! As they say, it’s better to see once than hear a hundred times!

At the same time, problems in solving production problems can occur much more often in the case of a computer that was in use. We had a chance to talk to a client (who, by the way, told us how to account for a PC), whose computer hasn’t changed in more than 10 years. That’s what he told us:

“You have no idea how annoying this is! As long as he (the computer) starts up, as long as he (it) “boosts”, as long as he (it) “comes”. Only in the morning it takes me 10-15 minutes! Good thing I have time to go for coffee in this time. And in the afternoon what to do? I didn’t approach the director as much as I did, he sends me away for later.

Really, it’s an unpleasant situation. Do you really suffer so much in the last 5-6 years?

“A little less, of course, but still. The fact is that sometimes I work from home – there I have a modern “gaming” laptop. Of course, the monitor is small, but everything works quickly.

It’s good that I bought at least 1C from you – it does not slow down, but with everything else – trouble. I still need to make tables in Exel, in Outlook on tens of letters a day to answer. In general, I think it’s better to work from home.

Or maybe you should really go up to the principal and offer him that option?

“I suggested it! But then he said that this would automatically reduce my salary by 10 thousand rubles. She asked, “Why? He said that my salary, as it turns out, includes transportation costs. This is ridiculous.

Of course, we could continue the conversation in the same spirit, but it made no sense. When we were told about the rules of computer accounting, the accountant talked about it with such a great passion, as if he really “dreams” of a new technique and waits for the moment when he can apply his knowledge in practice. Sadly, however.

Used tech has its advantages, too.

They say that buying a car with mileage, a person buys another person’s problems with it. Probably, the same statement can be transferred to computer equipment. And yet, it also has its undeniable advantages. Let’s imagine that a group of students who do not have a lot of money as seed money decided to start their own business.

It is assumed that the staff of the future firm will consist of five people. Of course, if they are going to be in the office, they will need computers. The question is, where do you get them? The answer is very simple: buy it somewhere on Avito. By the way, we talked about this site once…

What do they get in return? Right – inexpensive equipment, like working. As they say, it will be for the first time. And here the question arises: “How to reflect used computers in accounting“?


It’s very interesting, after all. What is sold on similar sites, is not subject to any kind of documentation, as the sale of goods on them are mainly engaged in individuals. No matter how much later there are problems with the inspection bodies, which will be painfully interested in where the computers came from, though old … Young entrepreneurs should be ready for this.