How to take into account a laptop and monitors that are included in the OS object

Which depreciation group does a laptop belong to for tax accounting purposes?

A laptop is a type of fixed asset of an enterprise, regardless of the type of activity of the company, its scale, number of personnel and industry. A laptop should be depreciated because it belongs to the group of fixed assets of a company in the case when 2 conditions are simultaneously met:

• the laptop is used for the purpose of carrying out business activities of a company that generates income (this can be either the sale of goods, the provision of services or the performance of any work), or for management purposes;
• it costs at least 100 thousand rubles (see clause 1 of Article 257 of the Tax Code of the Russian Federation, clause 1 of Article 256 of the Tax Code of the Russian Federation).

The company's property subject to depreciation is depreciated for the purpose of calculating income tax - for this purpose, the objects are distributed depending on their useful life into various depreciation groups. To establish the useful life (it is determined at the time the fixed assets are put into operation) of a particular property, it is necessary to refer to the Classification of fixed assets (see Decree of the Government of the Russian Federation dated January 1, 2002 No. 1). The text of the Classification states that computers belong to depreciation group II, the objects of which are characterized by a useful life of 2 to 3 years inclusive.

Important!

The laptop should be classified in the OKOF group (All-Russian Classifier of Fixed Assets) “Computers and peripheral equipment” under code 330.26.2.

According to the Tax Classification, computers belong to the group “Other office machines”, which includes:

• data storage systems;
• network equipment of local computer networks;
• servers;
• printing devices for computers and so on.

Important!

Laptops are assigned depreciation group II. The useful life is from 2 to 3 years. The management of the organization has the right to independently establish an SPI for a laptop, but within the period specified in the Classifier - from 25 to 36 months.

Laptop shock absorbing group

The current legislation provides a clear definition of property recognized as depreciable. Prerequisites for the calculation of depreciation are that the object is owned by the company, as well as its participation in activities that generate economic income. The monitor, considered as a separate item, cannot meet this condition, since it is not able to bring profit to the enterprise. And only as part of a complex, combined with a processor, keyboard and having general control, can it be recognized as an inventory object. Let us recall that each position in such a complex of objects cannot function independently.

If we talk about property that is already involved in the business activities of the organization, then there is no need for it to recalculate the useful life period, including depreciation.

Back in 2022-2021, the limit for accounting for fixed assets for tax and accounting purposes was increased from 40,000 to 100,000 rubles. According to the rules of tax accounting, the cost of the operating system, upon commissioning, was allowed to be immediately written off as expenses. According to the accounting rules, this fixed asset must first be registered as a fixed asset and then its value must be transferred to expenses through depreciation.

You need to choose a suitable group and useful life for it. After this, you can write it off through depreciation. At the next stage, a depreciation group is selected. It starts with classification. If the type of property is not found in it, you should contact OKOF.

Fishing tools for eliminating drilling accidents; tools and devices for cutting off second trunks; drilling tools (except rock cutting tools); a tool for screwing-unscrewing and holding tubing pipes and rods suspended during the repair of production wells; fishing tools for production wells; tool for drilling geological exploration wells; tools for oilfield and geological exploration equipment, other

From January 1, a new classification of fixed assets by depreciation groups for 2022 has been in effect. Let's look at how depreciable property is now distributed into groups in accordance with its useful life, what Decrees of the Government of the Russian Federation set the rules, and we will provide an up-to-date table, the data from which will be useful for calculating income tax and for accounting purposes.

The transition to the new OKOF will not be problematic for accountants; a well-thought-out process algorithm and the availability of special tools simplifies the task. The regulatory document OKOF-2021 can be found on the official website of the tax service, in order of Rosstandart No. 458 of 2022.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem , contact a consultant:

The organization's fixed assets, depending on their useful life, belong to one or another depreciation group for profit tax purposes (Clause 1, Article 258 of the Tax Code of the Russian Federation). The useful life of the asset is determined by the organization itself, taking into account the special classification approved by the Government of the Russian Federation.

If your OS is not named in the Classification, then you have the right to independently determine the useful life of this property, focusing on the service life specified in the technical documentation or the manufacturer’s recommendations. The established SPI will tell you which depreciation group your OS falls into.

Fixed assets (FPE) of an organization, depending on their useful life (SPI), for profit tax purposes are assigned to one or another depreciation group (Clause 1, Article 258 of the Tax Code of the Russian Federation). The useful life of the OS is determined by the organization itself, taking into account the classification approved by Decree of the Government of the Russian Federation of 01.01.2021 No. 1 (Resolution No. 1).

The rotary pump code according to OKOF is 14 2912113. In the OS Classification, such a code, as well as subclass code 14 2912021 (centrifugal, piston and rotary pumps) are not indicated. However, it contains class code 14 2912021 (pumps and compressor equipment). It belongs to the third depreciation group (property with a useful life of more than three years up to five years inclusive). This means that the rotary pump must be included in the third shock-absorbing group.

Codes from OKOF are used by all enterprises, regardless of their form of ownership, as well as individual entrepreneurs in the following cases:

1. Entering data for accounting purposes.

When documenting each object, an accounting document is drawn up, in which the OKOF code must be defined.

2. Filling out reporting forms to statistical authorities.

Statistical reporting forms for fixed assets provide a mandatory requisite - OKOF code.

3. Determination of depreciation group.

When choosing OKOF codes for its property, the enterprise decides the issue of useful life, which is determined in months. The correct choice determines the amount of depreciation and depreciation bonus for calculating taxes.

4. Reports for the tax office.

To fill out the Property Tax Declaration, section 2.1 “Information on real estate objects taxed at the average annual value” is required, which requires information about OKOF codes for real estate objects.

5. Tax benefits.

There are legally approved Lists that list tax-exempt property codes. Based on this data, enterprises analyze their facilities and decide on tax minimization.

All objects that the enterprise has and correspond to the concepts of “fixed assets” and “intangible assets”.

Examples of fixed assets are buildings, equipment, cars, roads, sites, transformer stations, special equipment, etc. The obligatory criterion for such objects is a service life of more than a year and a cost of more than 40,000 rubles.

Intangible assets are mainly software and the results of intellectual activity.

For classification, the object is taken as a whole, that is, with all the devices and accessories that are included in it and work with it. They usually have common management or a common foundation.

Does not fit the classification:

• items that last less than a year;
• special tools and devices (for mass production);
• workwear, uniforms and footwear issued to employees;
• young animals, poultry, rabbits, bee families, etc.;
• temporary structures erected during construction;
• perennial plantings and planting material;
• gasoline-powered saws, loppers, etc.;
• temporary forest structures;
• items that are rented (regardless of their cost).

Also, the concept of “fixed assets” does not correspond to property that is a finished product, that is, something that the company is going to sell, or from which it plans to build.

The code contains 12 characters. Each type of fixed asset is assigned a unique code and a special name.

The first three digits indicate the section, for example:

• Residential buildings - code 100;
• Non-residential buildings - code 200;
• Facilities – code 220;
• Machinery and equipment - code 300;
• Weapon systems code - 400;
• Scientific systems and developments - code 710, etc.

There are 22 groups in total, their principle is to classify objects by type and purpose.

The remaining digits of the code detail the object by subsection, class, subclass and type.

For example, the object “Metal fences” corresponds to code 220.25.11.23.133, which means the group “Structures”.

OKOF looks like a very long table in which you need to find the appropriate code.

Laptop depreciation in accounting - example of depreciation calculation

Since the straight-line accrual method is the most common in tax and accounting, let's consider an example of calculating depreciation in this way.

Let’s say a company purchased an expensive laptop worth 138 thousand rubles

.
The useful life was assumed to be 25 months
. Let's calculate the percentage of monthly depreciation deductions:

1 : 25 months x 100% = 4%

Every month, the company’s accounting will recognize the depreciation of the laptop in the amount of:

RUB 138,000 x 4% = 5,520 rubles.

Write-off of fixed assets worth up to 100,000 rubles

Recognition of fixed assets as depreciable in accounting and tax accounting depends, among other things, on their cost. We will tell you about the features of accounting for fixed assets up to 100,000 rubles in 2022 for accounting and profit tax purposes in our consultation.

In any case, it is important to take into account that fixed assets worth more than 40,000 rubles cannot be reflected in accounting as materials, even if this is provided for in the Accounting Policy. Therefore, fixed assets from 40,000 to 100,000 cannot be accounted for by the organization in account 10 “Materials”. At the same time, when we say “from 40,000,” we mean more than 40,000, since an object with an initial cost of exactly 40,000 rubles can still be taken into account as inventories.

Common mistakes

Error:

A company whose core business is not information technology does not pay attention to the useful life of a laptop, taking into account its cost as part of material expenses.

A comment:

Only an organization that has passed state accreditation as a company operating in the field of information technology can take into account the cost of a laptop purchased by a company as part of material expenses.

Error:

The organization that purchased the laptop for the accounting department set the useful life to 1 year.

A comment:

Despite the fact that the All-Russian Classification of Fixed Assets does not contain instructions regarding SPI for laptops, a laptop belongs to computer technology along with computers. In this regard, it is advisable to set the useful life for the 2nd depreciation group - 2-3 years inclusive.

What is the depreciation period for a computer in company accounting?

According to the norms of paragraph 20 of PBU 6/01, in the accounting of an enterprise, the SPI (useful life) of a fixed asset (OS) is determined differently, depending on the expected SPI, capacity, physical wear and tear, and regulatory restrictions on the operation of the facility. In order to simplify work and bring closer accounting and financial accounting, accountants often establish the useful life of a laptop or other computer equipment by analogy with the requirements of the Tax Code, that is, based on the Classifier of Depreciation Groups.

Accordingly, this technique can be used not only to determine the SPI of a computer, but also of other objects. For example, the useful life of a compressor (air and other) can be 1-2 years, since such objects are classified as depreciation group 1 according to Resolution No. 1 of 01/01/02.

Note! In order to correctly write off the cost of an object through wear and tear, it is necessary to receive the computer as a single object, and not in parts. In the latter case, the cost of individual components will be less, which will lead to accelerated write-off, the benefit of which is opposed by the Ministry of Finance of the Russian Federation (Letter No. 03-03-01-04/2/54 dated 04/01/05).

Criteria for recognizing an asset as an item of fixed assets

Acceptance of an object for real estate accounting depends on who owns the ownership. A real estate property, the ownership of which is not registered in the prescribed manner, cannot be accepted for accounting as an object of fixed assets. Until the registration of ownership, this property must be accounted for in account 08 “Investments in non-current assets”.

Organizations have the right to introduce this additional criterion when recognizing an object as a fixed asset. At the same time, the order on accounting policies should justify the feasibility of introducing such a rule.

Laptop main tool or not 2022

How to correctly determine the useful life of property, said Sergei Razgulin, 3rd class active state adviser of the Russian Federation. At the same time, this threshold may be lowered in the accounting policy. We have summarized the main accounting entries for accounting for fixed assets in a table. The fact is that the provisions established in subparagraph 3 of paragraph 1 of Article of the Tax Code of the Russian Federation allow non-depreciable property to be taken into account in expenses not at once, but gradually.

One of the main signs of fixed assets in tax and accounting in the year is the initial cost. It depends on it whether the object will be used as a primary means or not. Find out what the minimum value of fixed assets is established by the code and PBU in the new year and how to apply the limits. If an asset meets the above criteria only partially, it cannot be classified as fixed assets.

Laptop code okof 2022

The contract for the supply of a laptop provides for an advance payment Expert consultation, A laptop refers to computers and peripheral equipment code OKOF In accordance with paragraph. In this case, according to the decision of the institution’s commission on the receipt and disposal of assets, its useful life is three years 36 months. All-Russian Classifier of Fixed Assets” was adopted and put into effect by the Order of Rosstandart dated. You can also consult with lawyers online for free directly on the website.

It's fast and free! OKOF-2 ed. Directory of codes of all-Russian classifiers. ClassInform - all codes of all-Russian classifiers. Information, computer and telecommunications ICT equipment. Computers and peripheral equipment. Portable computers weighing no more than 10 kg, such as laptops, tablet computers, pocket computers, including those combining the functions of a mobile telephone, electronic notebooks and similar computer equipment.

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Laptops are the main tool

Accounting rules allow you to immediately write off property that meets the criteria for a fixed asset if it costs less than 40,000 rubles. For example, a computer worth 34,000 rubles can be classified as inventories and written off as expenses on the day it begins to be used (accounts 20, 25, 26, 44) without accruing depreciation.

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This period is set by the organization on the date the facility is put into operation, based on the Classification of fixed assets included in depreciation groups (). In accordance with the Classification, personal computers are classified in the 2nd depreciation group, for which the SPI is established for more than 2 to 3 years inclusive.

Accounting for fixed assets (Fixed Assets)

In addition, fixed assets do not include materials and objects in transit or transferred for installation, capital and financial investments (except for capital investments in leased fixed assets and for radical land improvement).

1. The object is intended for use in production, performing work or providing services; for management needs, or for rental.
2. The item is intended to be used for a period exceeding 12 months (or the normal operating cycle if it exceeds 12 months).
3. Subsequent resale of the property is not expected.
4. The facility is capable of bringing economic benefits in the future.

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Laptop is the main tool or materials 2022

Please note that expenses do not include the cost of fixed assets received as a contribution to the authorized capital of a contribution to property, as well as free of charge sub. When receiving property free of charge or as a contribution to the authorized capital of a contribution to property, the organization does not incur costs to pay their cost. Therefore, it cannot be taken into account as expenses. Write off the cost of property purchased in installments as expenses under the simplified tax system as it is paid for.

In this case, assign the price to expenses on the last day of each reporting tax period. For example, if you made the first payment for property in the first quarter, say, in January, then include it in expenses under the simplified tax system every quarter: March 31, June 30, September 30 and December 31. When the amount is given in the second quarter, distribute it over three quarters: June, September, December. Accordingly, if the payment was made in the fourth quarter, then its entire amount should be attributed to expenses on December 31.

The laptop is the main tool or materials

But pay attention, both actions must be reflected in material costs. Not in depreciation. These items are accounted for as fixed assets and are depreciated over their useful lives. According to the Classification of Fixed Assets, such property is classified as a group with a useful life of three to five years. The company has determined that depreciation will be calculated over 60 months using the straight-line method.

We can say that the main criterion for classifying it as a fixed asset is its initial cost. But it is also important to remember that the company cannot depreciate property that it will resell to the buyer in four months.

Laptop is the main tool or materials 2022

Download for free the Classifier of fixed assets. If the property meets these criteria, a group and useful life must be selected for such an asset, and then written off through depreciation. Step-by-step instructions in pictures will help you identify the group.

Decree of the Government of the Russian Federation from My profile Favorites Billing Personal blog. Monitoring Rosstat data. User Agreement Rules for the use of materials. CONCLUSION If you have a new fixed asset in your accounting with the name “laptop” or “netbook”, you must set the period of its use within the range of 25 to 36 months inclusive.