How to record the purchase of a computer

Accounting

A computer purchased for management or production needs (that is, not for sale) should be included as part of fixed assets (clause 4 of PBU 6/01).
Write off the cost of such a computer through depreciation. In the accounting policy for accounting purposes, the organization has the right to set a cost limit within which fixed assets are taken into account as part of materials. This limit should not exceed 40,000 rubles. (paragraph 4, clause 5 of PBU 6/01). In this case, a computer whose cost does not exceed the established limit can be taken into account as part of the materials. Record the purchase and write-off of such a computer and reflect it in accounting in the usual manner prescribed for materials. For more information about this, see How to reflect the receipt of materials in accounting.

Since the cost of a computer included in the materials is immediately transferred to costs, control over its safety should be organized (paragraph 4, clause 5 of PBU 6/01).

The initial cost of fixed assets acquired for a fee consists of the organization’s costs for their acquisition, construction and production, bringing them into a condition suitable for use. Expenses for the acquisition of computer programs, without which computer technology cannot perform its functions, should be considered as expenses for bringing an object of fixed assets into a state suitable for use. Therefore, include the programs necessary for the computer to operate in its initial cost.

This procedure follows from paragraph 8 of PBU 6/01.

Situation: how to reflect write-offs in accounting and monitor the safety of a computer put into operation. Is the cost of the computer completely written off as an expense?

Since the legislation does not regulate the procedure for accounting for a computer written off as expenses as part of materials, the organization must develop it independently. In practice, to control the safety of a computer for each department (materially responsible person), you can maintain:

record sheet of computers in operation;

off-balance sheet accounting.

Reflect the selected option in the accounting policy for accounting purposes.

The chart of accounts does not provide for a separate off-balance sheet account for accounting for computers put into operation. Therefore, you need to open it yourself. For example, this could be account 013 “Inventory and household supplies”.

When transferring the computer for operation, make the following entries in accounting:

Debit 25 (26, 44…) Credit 10-9

– the computer was put into operation;

Debit 013 “Inventory and household supplies”

– the computer is accounted for in an off-balance sheet account.

In the future, when the computer is retired from service, make the following wiring:

Credit 013 “Inventory and household supplies”

– the computer is written off from an off-balance sheet account.

All operations must be documented (Part 1, Article 9 of the Law of December 6, 2011 No. 402-FZ). Therefore, when writing off a computer from an off-balance sheet account, you should draw up a report.

Situation: is it possible to reflect in accounting the components of a computer (system unit, monitor, etc.) as separate objects of fixed assets?

No you can not.

The components of a computer are a monitor, system unit, keyboard, mouse, etc. According to regulatory agencies, it is impossible to take into account a computer in parts. This is explained by the fact that the components of a computer cannot perform their functions separately. Therefore, these items must be taken into account as part of a single fixed asset item. This point of view is reflected in the letter of the Ministry of Finance of Russia dated September 4, 2007 No. 03-03-06/1/639.

Advice: there are arguments that allow you to take into account the computer in parts in accounting. They are as follows.

You can reflect the components of a computer in accounting as independent objects in two cases:

The organization plans to operate the components as part of various sets of computer equipment. For example, the monitor is supposed to be connected to different computers. Or information from two or more computers will be printed via a printer. Do the same if the printer simultaneously performs the functions of a copier, fax, etc.;

the useful life of the components of a fixed asset differs significantly (paragraph 2, paragraph 6 of PBU 6/01, letter of the Ministry of Finance of Russia dated February 20, 2008 No. 03-03-6/1/121).

In these two cases, depending on the useful life and cost, reflect the computer equipment as part of fixed assets or materials. At the same time, the cost of computer components taken into account as part of the materials should not be included in the tax base for property tax (clause 1 of Article 374 of the Tax Code of the Russian Federation).

The correctness of this point of view is confirmed by arbitration practice (see, for example, the rulings of the Supreme Arbitration Court of the Russian Federation dated June 28, 2010 No. VAS-7601/10, dated May 16, 2008 No. 6047/08, decisions of the Federal Arbitration Court of the Ural District dated February 17, 2010 No. Ф09-564/10-С3, dated December 3, 2007 No. Ф09-9180/07-С3, dated June 7, 2006 No. Ф09-4680/06-С7, dated April 19, 2006 No. Ф09-2828/ 06-C7, Volga District dated January 26, 2010 No. A65-8600/2009, dated February 12, 2008 No. A12-8947/07-C42, dated January 30, 2007 No. A57-30171/2005, Moscow District dated April 13, 2010 No. KA-A41/3207-10, West Siberian District dated November 30, 2006 No. F04-2872/2006(28639-A27-40), Northwestern District dated March 20, 2007 No. A21 -2148/2006, dated February 22, 2007 No. A05-7835/2006-9).

BASIC: income tax

The order of reflection when calculating computer income tax depends on its initial cost. When forming the initial cost, consider the following.

The initial cost of a computer includes pre-installed software, which is necessary for the full operation of this property (paragraph 2, paragraph 1, article 257 of the Tax Code of the Russian Federation). An organization should not list such software separately.

A computer purchased without the minimum software cannot be used. Therefore, include the costs of purchasing and installing such programs in the initial cost of the computer as expenses for bringing it to a state suitable for use (paragraph 2, paragraph 1, article 257 of the Tax Code of the Russian Federation).

Such clarifications are contained in letters of the Federal Tax Service of Russia dated May 13, 2011 No. KE-4-3/7756, dated November 29, 2010 No. ShS-17-3/1835.

A computer, the initial cost of which is more than 100,000 rubles, should be included in fixed assets (Clause 1, Article 257 of the Tax Code of the Russian Federation). When calculating income tax, write off its value through depreciation (Clause 1, Article 256 of the Tax Code of the Russian Federation).

According to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, computers belong to the second depreciation group. Therefore, for these fixed assets, the useful life can be set in the range from 25 to 36 months inclusive (paragraph 3, paragraph 3, article 258 of the Tax Code of the Russian Federation). The organization determines the specific useful life of the computer independently. If an organization purchased a used computer, then the useful life when calculating depreciation using the straight-line method can be established taking into account the period of actual use of this object by the previous owners (clause 7 of Article 258 of the Tax Code of the Russian Federation). With the non-linear method, a previously used computer must be included in the depreciation group in which it was included by the previous owner (clause 12 of Article 258 of the Tax Code of the Russian Federation). For more information about this, see How to calculate depreciation of used fixed assets in tax accounting.

A computer whose initial cost does not exceed 100,000 rubles should be included as part of material costs. With the accrual method, the organization has the right to independently determine the procedure for its write-off, taking into account the period of use of the computer and other economic indicators. For example, at a time or evenly over several reporting periods (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation). If the organization uses the cash method, reduce the tax base after transferring the computer into operation and paying it to the supplier (subclause 1, clause 3, article 273 of the Tax Code of the Russian Federation).

Organizations that are engaged in activities in the field of information technology have the right to take into account the purchased computer as part of material costs, even if its initial cost exceeds 100,000 rubles. (clause 6 of article 259, subclause 3 of clause 1 of article 254 of the Tax Code of the Russian Federation). Such organizations do not have to write off the cost of a computer through depreciation.

To obtain this opportunity, the organization must simultaneously meet the following conditions:

engage in the development and implementation of computer programs, databases or provide services (perform work) for the development, adaptation, modification, installation, testing and maintenance of computer programs and databases;

have a document on state accreditation of an organization operating in the field of information technology;

have an average number of employees for the reporting (tax) period of at least 50 people;

receive income from activities in the field of information technology in the amount of at least 90 percent of all income of the organization based on the results of the reporting (tax) period, including from foreign entities - at least 70 percent.

In this case, foreign buyers are recognized as organizations that:

place of state registration is the territory of a foreign state;

in the absence of registration in the territory of a foreign state, the place indicated in the constituent documents, the place of management of the organization, the location of the permanent operating executive body or permanent representative office (if programs, works, services were purchased through it) are located outside of Russia.

In addition, foreign buyers are recognized as individuals whose place of residence is in a foreign country.

Documents confirming receipt of income from foreign buyers are:

contract;

documents confirming the provision of services (performance of work), or a customs declaration with customs marks.

Such rules are provided for in paragraph 6 of Article 259 of the Tax Code of the Russian Federation.

Situation: is it possible to reflect the components of a computer (system unit, monitor, etc.) in tax accounting as separate objects of fixed assets?

No you can not.

The components of a computer are a monitor, system unit, keyboard, mouse, etc. According to regulatory agencies, it is impossible to account for a computer in parts. This is explained by the fact that the monitor, system unit, keyboard and printer cannot perform their functions separately. Therefore, these items must be taken into account as part of a single fixed asset item. This point of view is reflected in letters of the Ministry of Finance of Russia dated June 2, 2010 No. 03-03-06/2/110, dated September 4, 2007 No. 03-03-06/1/639 and the Ministry of Taxes of Russia dated August 5, 2004. No. 02-5-11/136.

Advice : there are arguments that allow you to take into account the computer in parts in tax accounting. They are as follows.

When taxing, computer components can be taken into account as independent objects in two cases:

if the organization plans to operate the components as part of various sets of computer equipment. For example, the monitor is supposed to be connected to different computers. Or information from two or more computers will be printed via a printer. Do the same if the printer simultaneously performs the functions of a copier, fax, etc.;

if the useful life of the components of the fixed asset differs significantly (paragraph 2, paragraph 6 of PBU 6/01).

In these two cases, computer equipment, the useful life of which exceeds 12 months, and the cost of which is more than 100,000 rubles, is considered as a separate fixed asset item. Consider the rest of the computer equipment as part of the materials. This procedure follows from subparagraph 3 of paragraph 1 of Article 254 and paragraph 1 of Article 256 of the Tax Code of the Russian Federation.

The correctness of this point of view is confirmed by arbitration practice (see, for example, the rulings of the Supreme Arbitration Court of the Russian Federation dated June 28, 2010 No. VAS-7601/10, dated May 16, 2008 No. 6047/08, decisions of the Federal Arbitration Court of the Ural District dated February 17, 2010 No. Ф09-564/10-С3, dated June 18, 2009, No. Ф09-3963/09-С3, dated June 7, 2006, No. Ф09-4680/06-С7 and dated April 19, 2006, No. Ф09-2828/ 06-C7, Volga District dated January 26, 2010 No. A65-8600/2009, dated April 15, 2009 No. A55-12150/2008, dated February 12, 2008 No. A12-8947/07-C42, dated January 30 2007 No. A57-30171/2005, Moscow District dated December 8, 2008 No. KA-A40/10120-08, West Siberian District dated November 30, 2006 No. F04-2872/2006(28639-A27-40) , Northwestern District dated March 20, 2007 No. A21-2148/2006, dated February 22, 2007 No. A05-7835/2006-9). However, if you follow this point of view, there is a risk of disputes with inspectors.

An example of reflection in accounting and taxation of a computer as a single object of fixed assets

In January, Alpha LLC purchased a personal computer with the following configuration:

system unit – 94,400 rub. (including VAT – RUB 14,400);
monitor – 31,860 rub. (including VAT – 4860 rub.);
keyboard – 708 rub. (including VAT – 108 rubles);
mouse – 295 rub. (including VAT - 45 rubles).

The cost of all computer parts is 127,263 rubles. (94,400 rubles + 31,860 rubles + 708 rubles + 295 rubles), including VAT – 19,413 rubles. (RUB 14,400 + RUB 4,860 + RUB 108 + RUB 45).

The useful life of a computer is set by order of the head of the organization to be 3 years (36 months).

When registering the receipt of the computer, the acceptance committee filled out an act in form No. OS-1, after which it was approved by the head of the organization and handed over to the accountant. For accounting and tax accounting purposes, depreciation on office equipment is calculated using the straight-line method.

For accounting purposes, the annual depreciation rate for a computer is 33.3333 percent (1: 3 × 100%), the annual depreciation amount is 35,950 rubles. ((RUB 127,263 – RUB 19,413) × 33.3333%), monthly depreciation amount – RUB 2,996/month. (RUB 35,950: 12 months).

For tax accounting purposes, the monthly depreciation rate for a computer is 2.7778 percent (1: 36 months × 100%). The monthly amount of depreciation charges is 2996 rubles. ((RUB 127,263 – RUB 19,413) × 2.7778%).

Alpha uses the accrual method and pays income tax quarterly. The organization does not perform operations that are not subject to VAT.

In January, Alpha’s accountant made the following entries in the accounting records:

Debit 08-4 Credit 60 – 107,850 rub. (RUB 127,263 – RUB 19,413) – the cost of the computer is taken into account;

Debit 19 Credit 60 – 19,413 rub. – VAT is taken into account on the cost of the computer;

Debit 01 Credit 08-4 – 107,850 rub. – the computer is taken into account as part of fixed assets;

Debit 68 subaccount “Calculations for VAT” Credit 19 – 19,413 rub. – VAT is accepted for deduction;

Debit 60 Credit 51 – 127,263 rub. – funds were transferred to the supplier to pay for the computer.

Since February, the accountant has reflected depreciation with the following posting:

Debit 26 Credit 02 – 2996 rub. – the monthly amount of depreciation charges on the computer is taken into account.

From the same month, Alpha’s accountant began to take into account the monthly amount of depreciation deductions when calculating income tax.

An example of reflection in accounting and taxation of a computer assembled from components on its own as a single object of fixed assets

Alpha LLC purchased computer components in January. Their cost was:

motherboard, processor, RAM, video card, hard drive – RUB 94,400. (including VAT – RUB 14,400);
monitor – 31,860 rub. (including VAT – 4860 rub.);
keyboard – 708 rub. (including VAT – 108 rubles);
mouse – 295 rub. (including VAT - 45 rubles).

In January, a computer was assembled from these components using our own resources.

The cost of the computer was 127,263 rubles. (94,400 rubles + 31,860 rubles + 708 rubles + 295 rubles), including VAT – 19,413 rubles. (RUB 14,400 + RUB 4,860 + RUB 108 + RUB 45).

The useful life of a computer is set by order of the head of the organization to be 3 years (36 months).

When registering the receipt of the assembled computer, the acceptance committee filled out an act in form No. OS-1, after which it was approved by the head of the organization and handed over to the accountant. For accounting and tax accounting purposes, depreciation on office equipment is calculated using the straight-line method.

Alpha uses the accrual method and pays income tax quarterly. The organization does not perform operations that are not subject to VAT.

In January, Alpha’s accountant made the following entries in the accounting records:

Debit 10-2 Credit 60 – 107,850 rub. (RUB 127,263 – RUB 19,413) – computer components have been capitalized;

Debit 19 Credit 60 – 19,413 rub. – VAT is taken into account on the cost of computer components;

Debit 60 Credit 51 – 127,263 rub. – funds were transferred to the supplier to pay for computer components;

Debit 08 Credit 10-2 – 107,850 rub. (RUB 127,263 – RUB 19,413) – the cost of the assembled computer is taken into account;

Debit 01 Credit 08-4 – 107,850 rub. – the computer is taken into account as part of fixed assets;

Debit 68 subaccount “Calculations for VAT” Credit 19 – 19,413 rub. – VAT is accepted for deduction.

Since February, the accountant has reflected depreciation with the following posting:

Debit 26 Credit 02 – 2996 rub. – the monthly amount of depreciation charges on the computer is taken into account.

From the same month, Alpha’s accountant began to take into account the monthly amount of depreciation deductions when calculating income tax.

An example of reflection in accounting and taxation of a computer in parts as independent objects

In January, Alpha LLC purchased a computer with the following configuration:

system unit – RUB 122,720. (including VAT – 18,720 rubles);
monitor – 10,620 rub. (including VAT – 1620 rub.);
keyboard – 708 rub. (including VAT – 108 rubles);
mouse – 295 rub. (including VAT - 45 rubles).

The organization decided to account for the computer in parts as independent objects. The order of the head of the organization established the following terms of useful use of computer equipment:

system unit – 36 months;
monitor – 25 months;
keyboard – 18 months;
mouse – 10 months.

Alpha's accounting policies set the materiality level at six months. Since the useful lives of computer equipment differ significantly, they should be considered separately. The accounting policy of the organization for accounting purposes sets a limit for accounting for fixed assets as part of materials equal to 40,000 rubles.

When registering the receipt of computer equipment, the acceptance committee filled out:

for the system unit - an act in form No. OS-1;
for the monitor, keyboard and mouse - a receipt order in form No. M-4 and a demand invoice in form No. M-11.

For accounting and tax accounting purposes, depreciation on office equipment is calculated using the straight-line method.

For accounting purposes, the annual depreciation rate for the system unit is 33.3333 percent (1: 3 × 100%), the annual depreciation amount is 34,667 rubles. ((RUB 122,720 – RUB 18,720) × 33.3333%), monthly depreciation amount – RUB 2,889/month. (RUB 34,667: 12 months).

For tax accounting purposes, the monthly depreciation rate for the system unit is 2.7778 percent (1: 36 months × 100%). The monthly amount of depreciation charges is 2889 rubles. ((RUB 122,720 – RUB 18,720) × 2.7778%).

Alpha uses the accrual method and pays income tax quarterly. The organization does not perform operations that are not subject to VAT.

In January, Alpha’s accountant made the following entries in the accounting records:

Debit 08-4 Credit 60 – 104,000 rub. (RUB 122,720 – RUB 18,720) – the cost of the system unit is taken into account;

Debit 19 Credit 60 – 18,720 rub. – VAT is taken into account on the cost of the system unit;

Debit 01 Credit 08-4 – 104,000 rub. – the system unit is taken into account as part of fixed assets;

Debit 10-9 Credit 60 – 9850 rub. (10,620 rub. – 1,620 rub. + 708 rub. – 108 rub. + 295 rub. – 45 rub.) – the cost of the monitor, keyboard and mouse as part of the materials is taken into account;

Debit 26 Credit 10-9 – 9850 rub. – the cost of the monitor, keyboard and mouse was written off when they were put into operation;

Debit 19 Credit 60 – 1773 rub. (1620 rub. + 108 rub. + 45 rub.) – VAT is taken into account on the cost of the monitor, keyboard and mouse;

Debit 68 subaccount “Calculations for VAT” Credit 19 – 20,493 rub. (RUB 18,720 + RUB 1,773) – accepted for VAT deduction;

Debit 60 Credit 51 – 134,343 rub. – funds were transferred to the supplier to pay for computer equipment.

Since February, the accountant has reflected depreciation on the system unit with the following posting:

Debit 26 Credit 02 – 2889 rub. – the monthly amount of depreciation charges for the system unit is taken into account.

When calculating income tax for the first quarter, the accountant took into account the cost of computer equipment in the amount of 9,850 rubles as part of material costs.

Since February, when calculating income tax, the accountant has taken into account the amount of depreciation charges for the system unit (RUB 2,889).

BASIS: VAT

Input VAT presented when purchasing a computer should be deducted (Clause 1, Article 172 of the Tax Code of the Russian Federation). Exceptions to this rule are cases, for example, when:

the organization enjoys VAT exemption;

the organization uses a computer in non-VAT-taxable transactions.

In these cases, include input VAT in the cost of the computer. This follows from paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

If an organization carries out both taxable and non-VAT-taxable operations and the computer is used in both types of activities, the input tax on the cost of the computer must be distributed (clause 4 of Article 170 of the Tax Code of the Russian Federation).

What refers to fixed assets of an enterprise

In the 1st option, such investments in leased property do not form an asset for the tenant, since then the result of these investments belongs to the lessor. Such costs are accumulated in the capital investment account with their subsequent write-off to the account for settlements with the lessor.

this object must be used in business activities;
the use of the object must continue for more than 12 months;
the object is not acquired or created for sale, and such sale is not expected in the near future;
the use of an OS object must generate income for the organization.

25 Jul 2022 stopurist 810
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simplified tax system

Organizations using the simplified procedure are required to maintain accounting, including fixed assets (Part 1, Article 6 of Law No. 402-FZ of December 6, 2011). Therefore, reflect the purchased computer in your accounting.

The tax base of simplified organizations that pay a single tax on income is not reduced by the cost of purchasing a computer (clause 1 of Article 346.14 of the Tax Code of the Russian Federation).

When an organization pays a single tax on the difference between income and expenses, the cost of purchasing a computer reduces the tax base in the following order.

A computer, the initial cost of which is more than 100,000 rubles, is classified as depreciable property (clause 4 of article 346.16, clause 1 of article 256 of the Tax Code of the Russian Federation). Therefore, when calculating the single tax under simplification, the cost of a computer can be taken into account as expenses for the acquisition of fixed assets (subclause 1, clause 1, article 346.16 of the Tax Code of the Russian Federation).

At the same time, in the initial cost of the computer, also include pre-installed software that is necessary for the full operation of this property (clause 4 of article 346.16, paragraph 2 of clause 1 of article 257 of the Tax Code of the Russian Federation). An organization should not list such software separately.

A computer purchased without the minimum software cannot be used. Therefore, include the costs of purchasing and installing such programs in the initial cost of the computer as expenses for bringing it to a state suitable for use (clause 4 of article 346.16, paragraph 2 of clause 1 of article 257 of the Tax Code of the Russian Federation).

Such clarifications are contained in letters of the Federal Tax Service of Russia dated May 13, 2011 No. KE-4-3/7756, dated November 29, 2010 No. ShS-17-3/1835.

If a computer is not recognized as depreciable property, the costs of its acquisition can be taken into account as part of material expenses (subclause 5, clause 1 and clause 2, article 346.16, subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation). For more details on when these costs are written off, see How to write off material costs using the simplified tax system.

Input VAT presented by the supplier when purchasing a computer should also be included in expenses (subclause 8, clause 1 and clause 3, article 346.16 of the Tax Code of the Russian Federation).

MFP, printer, scanner, shredder

Multifunctional office devices and MFPs are not mentioned in the classifier, so you will have to determine their service life (UF) yourself.

Most experts recommend using the third depreciation group, which mentions OKOF 330.28.23.22 “Copying machines... for offices.” At the same time, there is OKOF 330.28.23.23, which we discussed above. It belongs to the second group of depreciation and includes, among other things, printers as components of a PC.

Since the MFP, in addition to printing functions, is used as a fax machine, a copy machine, etc., it is advisable to collectively use the maximum depreciation group - the third, the SPI for which is 3-5 years.

It is possible to correlate the MFP with OKOF 320.26.20.15, which characterizes machines containing (or not containing) one or more of the named devices in a single shell: storage, input or output devices.

The printer and scanner can be classified into the second depreciation group. The basis is OKOF 330.28.23.23, which includes not only the computer itself, but also the printing equipment for it. In addition, if the laser printer is equipped with a processor, then OKOF 320.26.20.13 is applicable to it. SPI for the 2-3 year group. These devices are taken into account as separate depreciation objects only if they are not part of the “computer” object.

A shredder, or paper shredder, is also recommended to be included in the 2nd depreciation group.

OSNO and UTII

A computer can be used in the activities of an organization subject to UTII and in activities for which the organization pays taxes under the general taxation system. In this case, the amount of expenses for its acquisition must be distributed. If the computer is included in fixed assets, then for the purposes of calculating income tax, you need to distribute the monthly amount of depreciation charges. And for the purposes of calculating property tax - the residual value of the fixed asset. This procedure follows from paragraph 9 of Article 274 and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation.

If the computer is included in the materials, then you need to allocate the costs of its acquisition (clause 9 of Article 274 of the Tax Code of the Russian Federation). The costs of purchasing a computer used in one type of activity of the organization do not need to be distributed.

The VAT allocated in the invoice for the purchase of a computer also needs to be distributed (clause 4 of Article 170 of the Tax Code of the Russian Federation).

Useful life of a computer

In practice, to reduce differences between accounting and tax accounting data, the useful life is established by analogy with tax accounting based on the Classification of fixed assets included in depreciation groups (Government Decree No. 1 of 01.01.2002). After all, accounting legislation does not contain a ban on the use of such a Classification.

expected lifespan based on expected performance or capacity;
expected physical wear and tear, which depends on the operating mode, natural conditions, the influence of an aggressive environment and the repair system;
regulatory and other restrictions on the use of the facility.