Which depreciation group does the MFI belong to in 2022?

Features of depreciation of office equipment

One of the key issues that an accountant needs to resolve when registering depreciable equipment is determining the useful life of the asset. In 2022, an updated OS classifier is in effect, according to which the depreciation group of equipment, including office equipment, is determined. Despite the fact that the new classification rules are as close as possible to the realities of today, accountants still have many questions about which depreciation group to include this or that equipment purchased for the office. Of great practical importance is the choice of the method of depreciation of equipment for accounting and accounting purposes, as well as the possibility of classifying this or that office equipment as inventory.

Printer life limits | RemPrint

When it comes to purchasing a printer, the question of how long it can be used and, as a result, the economic feasibility of the purchase often arises (both in cases where we are talking about commercial use and the need to purchase for home use). However, answering the question about the maximum service life is quite difficult for a number of reasons. Let's talk about each of them to understand how to choose a printer and how you can estimate the possible terms of its use.

Printer brand

The first thing to consider when choosing is, of course, the printer manufacturer. If we talk about trusted brands, they provide a guarantee of several years and use fairly high-quality components, which allows the printer to be used for sometimes decades.

It is worth saying that such companies, however, sell their printers and other equipment at fairly high prices, so the equipment is not always available, and sometimes people decide to save on such a purchase, giving preference to Chinese manufacturers and other little-known brands.

The duration of operation of such equipment often does not exceed several years, and with intensive use it can be even short. As a result, economically such an acquisition turns out to be not the most justified. However, an attempt to save money often “forces” one to make a choice in favor of such a decision. And while little-known brands may still be good for home use, for commercial purposes they perform extremely poorly, primarily due to their lack of resistance to high loads.

Intensity of use

Sometimes, one of the most important factors determining the long-term use of a printer. With rare but regular use, equipment can operate for several years, sometimes up to five or even seven years, without requiring replacement of components, but only regular maintenance.

It is quite obvious that high loads lead to much faster wear of the printer, however, purchasing a high-quality model, regular maintenance and timely replacement of worn parts allows you to use the printer for a long time without experiencing serious problems and ensuring its quick payback.

Why are printers left unused for too long?

Despite the fact that the maximum service life of some printers can be tens of years (with regular maintenance and replacement of parts). The equipment is not actually in use for so long, and the reason lies not so much in some kind of durability and durability, but in the moral and technical obsolescence of the equipment.

The rapid development of technology leads to the fact that modern technology has better characteristics and performance, has a number of competitive advantages and makes it possible to better satisfy customer needs. As a result, outdated printers are not used for commercial purposes; at home, equipment can be used for decades if it can satisfy all technical needs. However, for long-term use, the equipment must be regularly maintained, and this must be done professionally, otherwise the lifespan of the printer will be greatly reduced.

Depreciation of office devices and nuances of effective accounting

Classification by depreciation groups is necessary for tax purposes and is associated with the process of accounting for costs included in tax calculations under the appropriate taxation system. In accounting, depreciation can be set arbitrarily, but in practice they are guided by the same standards as for NU.

It is known that for the purposes of accounting, depreciable equipment is considered to be equipment that is used in the production process for more than a year and has a cost of more than 100 thousand rubles; in accounting accounting, the cost limit is 40 thousand rubles. and the same period of use.

In tax and accounting, various methods of depreciation are defined. There are only two of them in NU - linear and nonlinear. In accounting, in addition to the linear method, reducing balance methods are used, based on the sum of the number of years of use, in proportion to the volume of production.

In practice, when depreciating office equipment, the same method is often adopted for NU and BU - linear, so as not to account for additional differences that arise.

Office equipment's cost often falls in the range of 40-100 thousand rubles, and the question arises of how best to take it into account for the purposes of accounting and accounting.

There are two ways out of this situation:

1. Write off such office equipment immediately upon commissioning in the NU and charge depreciation on it after registration in the BU. The method is not very convenient and involves the occurrence of temporary differences that are subject to additional accounting.
2. Write off as expenses in NU, but not at once, but in parts (this opportunity is provided to the taxpayer by Article 254 of the Tax Code of the Russian Federation, clause 1, clause 3). At the same time, accrue depreciation for accounting purposes. Equipment that costs less than 40 thousand rubles can be written off as expenses immediately, without depreciation, both in tax and accounting.

When choosing a code according to OKOF and a depreciation group of equipment according to the OS Classifier, it is important to remember that the equipment must be a single system, a single device that collectively performs certain office functions. A depreciation group is selected in which the component parts of the device are included by the legislator to the maximum extent possible.

The depreciation policy, due to its heterogeneity and many nuances, must be spelled out in the accounting policy as its important component.

It is impossible to imagine a modern office without a computer. The cost of modern PCs of various modifications can reach the marginal cost of classifying an object as fixed assets, and, therefore, such office equipment is depreciated.

OKOF code for computers is 330.28.23.23, which corresponds to depreciation group 2, with a useful life of more than 2 years, up to 3 years inclusive. The organization has the right to independently determine a specific period based on the specified range of values. This group also includes:

• Stationary PC;
• laptop;
• monoblock

All named devices are ready-made working complexes and are accounted for as a single inventory object.

On a note. A monitor, unlike an all-in-one, cannot be accounted for as a separate inventory item. This device can bring economic benefits only in combination with other parts that make up the “computer” object. The purchased monitor is accounted for as inventory (as material or as goods).

Some companies, to avoid depreciation costs, ship PCs in parts. The Ministry of Finance is against this practice (see letter dated 01-04-05 No. 03-03-01-04/2/54.). Officials believe that companies in this way artificially accelerate the decommissioning of an object and create undue benefits for themselves.

OKOF 330.28.23.23 “Office machines, etc.” also applies to:

• servers;
• modems of various modifications;
• systems designed for storing information arrays.

Which group of wasps does the MFP belong to?

1. determine which property should be divided into separate inventory items, which will allow better control of property and simplify the process of writing off fixed assets (for example, computers).

analyze the fixed assets that are accounted for on the institution’s balance sheet, since some of them will have to be transferred to the off-balance sheet, and only the institution’s assets will remain on the balance sheet;

2. allocate low-value property that can be combined to simplify accounting;

It has a search by name - open the file and press Ctrl + F on your keyboard - and enter the desired name into the search bar. It should be recalled that according to the norms of the Tax Code, fixed assets include property that meets the following conditions:

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.

Subgroups 320.26.2 in OKOF

The code provided for designating computers has 4 subgroups. They detail the equipment intended for processing and outputting information according to various significant characteristics. These are the subciphers:

1. 320.26.20.11 – intended for PCs whose weight does not exceed ten kilograms. This is computer equipment in the form of MacBooks, tablets, electronic diaries, etc.
2. 320.26.20.13 – machines equipped with processors and components for receiving and outputting data.
3. 320.26.20.14 – equipment, the purpose of creation and acquisition of which is automatic processing of entered information.
4. 320.26.20.15 – computer equipment, the housing of which includes devices for storage and (or) input/output.

Every time an organization purchases new digital equipment, the accountant independently chooses which OKOF corresponds to it. It is under this code that accounting and control of incoming office equipment will be carried out.

Cash machine

An organization providing services may have a cash register as part of its office equipment and use it for settlements with clients. Such a device is accounted for by the sum of all costs for its acquisition and, depending on the final cost, acquires the status of a fixed asset or is written off as an expense as inventory.

A cash register can be accounted for under code 330.28.23.13 “Counting machines, cash registers... and other similar machines.” They belong to the fourth depreciation group, SPI 5-7 years.

OKOF table for office equipment

In this paragraph of the article, we will consider a table in which, for the convenience of accountants, codes for the most popular types of office equipment (in the old and new editions) are presented.

Accounting and example of calculating depreciation charges

Standard accounting entries for office equipment look like this:

• Dt 08 Kt 60 – the cost of office equipment and software settings for it is fixed.
• Dt 01 Kt 08 – equipment put into operation.
• Dt 20(26.44) Kt 02 – depreciation has been accrued (from the month following commissioning).

As noted above, in the vast majority of cases, for both NU and BU, it is advisable to use the linear method of calculating depreciation.

The organization purchased a computer, the total cost of the PC is 137,000 rubles. The operating period is determined by local regulations at 32 months (depreciation group 2).

Monthly deduction rate: At = 1/32*100%= 3.125% or 137000*3.125% = 4281.25 rubles. The annual amount is determined by multiplying by 12.

Which depreciation group does the printer belong to in 2022?

This rule applies only to fixed assets included in the first to ninth depreciation groups. The useful life of fixed assets accounted for in the Classification and included in the tenth depreciation group is determined based on the standards given in the Unified Standards of Depreciation Charges for the Complete Restoration of Fixed Assets (approved by resolution

All fixed assets from the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation dated January 1, 2021 No. 1) are divided by codes from the All-Russian Classifier of Fixed Assets. Therefore, the transition to new OKOFs from 2022 has changed the depreciation period of some assets in tax accounting. In this case, you need to be guided exclusively by the new OKOF codes from 2021 . Changes to the current Classification of fixed assets for tax depreciation purposes were made by Decree of the Government of the Russian Federation dated July 7, 2021 No. 640.

Are blinds a fixed asset or an inventory?

It is necessary to determine what still belongs to fixed assets. The defining regulatory document is the accounting regulation “Accounting for fixed assets” PBU 6/01, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n. Fixed assets are buildings and structures, machinery and equipment, instruments and devices, computer equipment, vehicles, tools, equipment, working, productive and breeding livestock, perennial plantings and other relevant objects. A fixed asset is an asset that simultaneously meets all four criteria:

• it must be used by the organization in carrying out its activities, be it production of products, provision of services, performance of work, etc., or for management purposes;
• the period of use of the asset must be more than 12 months;
• the object was not purchased for resale;
• the use of the facility contributes to the organization's revenue generation.

Blinds in an organization can serve either as inventory or as another object.

Regarding the first criterion for classifying an object as a fixed asset, blinds can be used for management purposes if they are installed, for example, in the office of a management structure. Blinds can be installed in production workshops, in premises intended for the provision of services to the organization's clients. The use of blinds is economically justified. What would the working conditions be like for workers in a manufacturing facility or office if there was too much sunlight coming through the windows? Excessive sunlight cannot create comfortable working conditions. In other cases, the need to install blinds is justified by the fact that what is happening outside the premises does not distract workers from the work process or by the need to ensure comfortable working conditions. Even when creating a favorable image of an organization, the use of blinds has its useful meaning. Thus, there is no doubt about the advisability of using this light-protective device in the production or management activities of an organization.

The blinds will definitely be used for more than 12 months. We meet two criteria for classifying blinds as fixed assets.

If an organization has installed blinds for their intended purpose, then their resale is not intended. This means that the conditions of the third criterion are met.

By creating favorable conditions, the installation of blinds increases labor productivity, thereby increasing the organization’s income. The attractiveness of premises for serving clients and receiving visitors increases, thereby blinds help attract additional clients, which, in turn, affects profitability. This means that the fourth criterion for classifying blinds as fixed assets is also met.

It follows from this that blinds can be taken into account as a fixed asset.

How to account for fixed assets, read the article “01 account in accounting (nuances).”

But there is one more point - the cost of this asset. In its accounting policy, the organization independently sets a limit on the cost of a unit of an object, above which the item will be accounted for as a fixed asset. The limit is set in the amount of 40,000 rubles. An asset that meets all of the above criteria for classification as fixed assets, but with a cost not exceeding the approved limit, can be taken into account as an inventory. If the cost of our blinds was within the established limit, then they should be taken into account as a reserve. It should be noted that the cost of installing blinds must be included in their actual cost.

The organization purchased blinds from a supplier worth RUB 7,080. (including VAT 1,080 rubles 00 kopecks). The cost of installing blinds amounted to 354 rubles. (including VAT 54 rubles 00 kopecks). The limit for classifying inventories as inventories is set at RUB 40,000.

The actual cost of the blinds will be RUB 6,300.00. (6000.00 + 300.00). The organization accepted the blinds for registration as inventories and made the following entries:

• Dt 10 Kt 60 - 6300.00 rub. — blinds are registered;
• Dt 19 Kt 60 RUB 1,134.00 — VAT charged by the supplier is reflected
• Dt 20 (26, 44...) Kt 10 - 6,300.00 rub. — the cost of installed blinds is written off as expenses.

Learn more about accounting for materials in the article “Account 10 in accounting (nuances).”

Laser printers and consumables: a guide to choosing and extending their service life

In general, there are a lot of people on Habré who are well versed in printers and their consumables. But there are probably more of those who perceive the printer as a device familiar to everyone (almost like an iron) that “works and is fine.” And if this approach is still acceptable for home use, then for the office, inattention to the printer can result in significant costs (and the wrong choice of printer threatens to turn into a black hole for finances). And for a home user, it would also be nice to save a couple of thousand rubles, right? As a result of mature reflection, we decided to publish a short reminder article for printer users (the article is “tailored” for working with laser printers, there are a couple of mentions about inkjet printers, and that’s all). The article contains several tips on choosing a printer, on choosing cartridges (for now we are only talking about laser printers), plus tips on the correct operation of printers and consumables for them. We also decided to develop an application - a nice reminder on working with the printer for “accountant Varvara Germanovna” and other employees. You can print out the reminder and hang it near your printing machine.

Choosing the right printer? Challenge accepted

1. Decide on your approximate print volume: up to 50 pages per month or 50,000 pages per day.
In the first case, you will need a simple inkjet printer (don’t forget about the danger of ink drying out) or the services of printing centers (which is more economically feasible given such a volume). In general, you can deliver it for 2,000 rubles. streamer and don’t worry about it anymore. The inkjet is also justified for the constant load of high-quality (photo printing) printing. But here it’s worth looking at the situation - do you need a “hot mess” with an inkjet and CISS (continuous ink supply system), or is it easier for you to constantly work with a photo/printing studio? If your printing needs exceed 100 pages per month, we recommend purchasing a modern basic laser printer for RUB 4,000. It’s clear with a home printer, but how can you estimate the volume of printing in the office? We recommend taking the average amount of paper ordered to the office as a basis. Then, you need to decide on the number of printers per company: either it will be one large productive device in the corridor, or several basic printers in offices. But we must not forget that by installing one large printer in an office, saving on additional printers results in, albeit small, daily costs for employees’ working time. You can decide on the type of printer(s) based on the classification of printing equipment according to the recommended load: personal, small, medium and large. Personal printers have a service life of up to 5,000 pages per month and are designed for home or office use with small print volumes. Most inkjet printers/MFPs (multifunction devices) and simple laser and LED printers/MFPs fall into this category. Small equipment is MFPs and printers that can print from 5,000 to 10,000 pages per month. This is the most common class of devices, it is used in small offices or in separate rooms. Mid-range printers print between 20,000 and 50,000 pages per month. Such devices can be placed one at a time in a large office; the feed trays allow you to make a significant supply of paper for intensive printing. Large office equipment is capable of printing over 50,000 pages per month without loss of performance. Such devices are close in performance to mini-printing houses and can be used to print small quantities of brochures. If the speed of printing documents is important in your office, you need to understand that the higher the class of the printer, the faster it prints.

2. Plan your overall printing budget.

All logical arguments when choosing a printer fall short of the budget. But the financial investment after purchasing a printer is far from over, and, more often than not, is just beginning. To insure against unplanned expenses, you need to consider printing costs, taking into account such concepts as: Cost of a copy - includes the cost of consumables: cartridges and paper. Paper is often not taken into account in calculations, since its price is stable; however, its cost is on average 25 kopecks per sheet. The cost of use includes, in addition to the price of the copy, also the cost of equipment, preventive maintenance of printers, repair work and the cost of spare parts. Total cost of a copy: this is the cost of use / per number of copies for the entire planned period of use of the equipment. The average service life is from 3 to 5 years, depending on the load (the manufacturer indicates this period in the documentation for the printer).

3. Decide on the color of the print: black or color.

The real need for printing color images fluctuates around the figure of 5% of the total printing volume. And for the sake of this 5%, a color printer is often purchased at an order of magnitude higher than the cost of a monochrome printer. It is better to print color photographs from a corporate event in any photo studio, with higher quality and “inexpensively”. It's like buying a convertible in St. Petersburg. It seems nice and cool, but with the top open you can ride 2-3 days a month, and not every year. And if you, apart from corporate photos, have nothing else to print in color, we still recommend purchasing a monochrome printer.

4. Pay attention to the type of cartridge system in the printer:

— “all in one” (for laser printers, monolithic cartridge); - “composite cartridge” (for laser printers, the cartridge can consist of 2 or 3 parts). If you are planning to purchase one printer, then you can cope with both a composite laser cartridge and setting up the CISS system of an inkjet printer (if you buy an inkjet printer). But if you manage several printers that are used by several dozen users, then composite cartridge systems will significantly complicate the maintenance process. The all-in-one system is much less troublesome.

5. How many users will print documents on this machine.

Yes, the more employees there are, the faster printers die. It is more economically profitable to install 1 device per open space office, but in practice this is difficult to implement: documents get confused, duplicate reprints occur. There are systems for individual printing on cards, but they are expensive (unique software + additional equipment) and their implementation must have a serious justification.

6. For large volumes of printing, you need to think about how the process of servicing the printing equipment will be organized.

This is not always obvious, but printing technology, like any other, needs preventive maintenance. Some people prefer to carry it out on their own, while others use the services of outsourcers. If the company has 100 printers (some of which are in remote branches), you need to decide who will service the printers: full-time employees or an external company. But rarely can anyone afford a full-time printing specialist. For example, a 5-day training course on using printers from Hewlett-Packard costs about $750 in Moscow (different courses for black and white and color). And if a specialist quits... We can write a separate article on organizing printing systems in medium and large offices, if such interest arises.

7. We also advise you to assume the filling density of the printed sheet.

For what? There are interesting statistics here that few people know about. Printer manufacturers issue all technical specifications based on a standard indicator - 5% coverage of the printed sheet. If the % of sheet coverage increases, the cartridge consumption rate also increases.

For example, one of the top models, the HP CB436A cartridge, is designed for 2,000 sheets. It turns out that at 5% coverage it will print 2,000 sheets, and at 15% coverage it will print 3 times less, i.e. 666 pages... Not new, but the popular C7115A cartridge is designed for 2500 sheets at 5% coverage, and at 15% coverage it will print 3 times less, i.e. approximately 834 pages.

8. Decide on additional options for the printing device.

In addition to the basic configuration, the printer can have many additional configurations that directly affect the cost of the device. Let's focus on the main ones: Copying, scanning, telephone, fax - these tasks are solved by an MFP, and not a simple printer. Duplex (two-sided printing device), which eliminates the need to manually turn documents that need to be printed on both sides. Printing on special paper (cardboard, labels, photo paper) – the printer will print efficiently and without breaking down only if this option is included in its configuration. Printing from a mobile device - more and more modern printer models are equipped with the option of printing via a local wireless network, but in practice it is not often used. Print from USB, memory cards, etc. Additional paper trays (there may be several of them) allow you to fill the printer with paper, sometimes for months in advance. Finishers - automatic hole punchers, staplers, booklet makers, etc. “Heavy” A3 format devices are equipped with such devices. Their purchase directly depends on the tasks assigned to the printer. Sorters (mailboxes) – sort printed documents when shared. Hard Drive—Speeds up printing on pre-created templates, such as letterhead, where only the text is changed. The presence of a touch screen on the printer makes it easier to manage printing processes. Battery operation – for force majeure situations and for mobile printing.

Choose the right cartridge? Let's try

When choosing any product/service, we, first of all, evaluate them according to 2 main criteria: price and quality, it is difficult to find a compromise between them: 1) original cartridges: the quality of the prints is standard, but it is really expensive 2) remanufactured cartridges: the print quality is close to original cartridges, they are 30-40% cheaper than the original ones, but the savings are felt only in the long term; 3) compatible cartridges: 2-3 times cheaper than the original ones, but their quality is unstable and the resource is lower than that of the original ones (since the printing is “denser”, the toner consumption is higher); 4) refilled cartridges: “cheap and cheerful” in the literal sense: the most economical solution, but the resource and print quality of the cartridge are unpredictable.

Choosing which cartridges to use

(we repeat, we are only talking about cartridges for laser printers) it is important to set priorities and decide on the following printing parameters: - the quality of the printed document (“not important at all” - compatible and refilled cartridges; “important” - remanufactured and original; “color rendition is very important” - original); - cost of the printed document (“not important at all” - original cartridges; “quick savings are important” - refilled and compatible; “very important, we optimize costs” - remanufactured); - environmental friendliness (a trend, and in some companies - already a necessary requirement); figuratively speaking, by buying and throwing away an original or compatible cartridge, you are “burying a plastic bag in the ground after 1 use”; when refilling the cartridge, you “bury the plastic bag in the ground after the 2nd use”; When using recovery, you are “using a paper bag.”

Here's a guide to using printers and their consumables:

THE PRINTER WILL WORK PROPERLY IF:

•
correctly install cartridges into the printer
;
do not try to install the cartridge without reading the instructions: you can damage not only the cartridge, but also the printer itself; • print b/w documents on monochrome printers and NOT print b/w documents on color printers
;
since when printing a b/w document, parts of all 4 color cartridges wear out, just like when printing in color; • correctly remove jammed paper;
if paper is stuck in the printer , you cannot simply drag it, straining yourself (even more so, remove it using scissors, rulers, etc.);
The correct method for removing paper jams from the printer depends on the machine model and is described in the user manual; It is best to contact the specialist responsible for servicing the device; • monitor the humidity and temperature in the room
;
toner is a very complex substance and the manufacturer describes all the printing characteristics of the printer, referring to ideal conditions (certain humidity and air temperature); a simple air humidifier can save you several tens of thousands of rubles on device repairs; According to statistics, the number of printer and cartridge breakdowns increases with the onset of the heating season; • carry out regular preventive maintenance of the printer
(service);
it is always cheaper than one-time repairs after the fact (prevention of diseases is always cheaper than treatment); • correctly place the printer indoors
;
It is not recommended to place the printer near a window or on a windowsill (dust, humidity and temperature instability negatively affect printer parts); in addition, the printer must stand on a flat surface slightly larger than its area (since if one leg of the printer moves off the surface, the load on its individual parts will change); • correctly place clean paper in the printer
;
ideally, clean paper removed from the pack should be leafed through before placing it in the printer (to avoid sheets sticking together due to static electricity); • take into account the thickness and type of printing paper
;
printing on thick paper, glossy, adhesive, on printers not intended for such types of paper is dangerous for the printer; • do not use drafts for printing
;
It is generally accepted that it is economical to print on drafts, however, this is not entirely true: the old draft toner can crumble and bake on the printer’s thermal block; savings on paper will be a couple of hundred rubles, and the cost of repairing the printer stove will be several thousand rubles; • respond correctly to force majeure
;
if liquid or small objects enter the printer, the device must be unplugged from the socket, “shout loudly “Help!”” (call a specialist); • make sure that paper clips, tape, glue, tape, etc. do not get inside the printer
; According to statistics, it is the paper clip that is the main enemy of the printer; This also includes the rule: use the printer for its intended purpose; Do not store foreign objects in the printer trays (cookies, cosmetics and payday stash).

Is the toilet a fixed asset or an inventory?

The toilet is used in an organization as part of utilities, so it cannot be taken into account as a separate object, even if its cost exceeds the established limit. The toilet can only be used as part of the sewer system. The sewer system is structurally part of the building, so the inventory object will be a building that includes all structural elements. And the toilet has all the signs of a consumable building material, so it should be taken into account as a material. It can be installed as part of routine repairs, in which case its cost will be written off as expenses for the current period. If it is installed as part of the construction of a building, its cost will be included in the initial cost of the building.

Is a flash drive a fixed asset or an inventory?

The flash drive takes part in the activities of the organization as an external drive, a keeper of electronic information. Almost no enterprise in the modern world can do without the use of electronic computer technology. The organization sets the service life of the flash drive independently; it can be more than 12 months. The use of a flash drive brings economic benefits to the organization, since this is a modern productive device and the refusal to use it would have to be compensated by the use of additional outdated devices or paper media, which would lead to additional costs of time and money.

Is the printer a fixed asset or an inventory?

The printer can be accounted for as a separate accounting object or as part of a computer network. If its value exceeds the established limit, then it must be taken into account as a fixed asset and assigned a separate inventory number. An organization may decide to account for a computer network as a separate object, which includes all devices of this network. In this case, the printer will only be an integral part of the fixed asset object. If the useful life of the printer differs from the useful life of other parts of the computer network, then it must be included in independent accounting as a separate fixed asset item.

Items such as blinds, a flash card, a toilet, a printer, although they have signs of a fixed asset, are still more appropriate to be taken into account as part of inventories. This will simplify accounting, and there will be no distortion of the organization’s financial performance indicators.

MFP service life and resource

The resource highly depends on the specific model of your equipment, the quality of assembly, and the care (maintenance) of your equipment. With periodic maintenance (replacement of spare parts and consumables) of your multifunctional device, the useful life (lifetime, not downtime) will increase not by two or even three years, but much more for any printing volume. For maintenance, it is better to use the services of a service center.

It is generally accepted that the service life of an MFP is not limited in time, but there is some abstract limitation on the number of documents printed - this concept is called the MFP resource (for example: 100,000, 300,000, 600,000 documents).

From server to MFP: how to take into account unusual office equipment

Accounting and tax accounting for servers, multifunctional devices, plotters and other unusual office equipment

Nowadays, an office is no longer just a room with tables and chairs. It is impossible to imagine it without modern technology, which allows us to easily solve all kinds of problems. Progress leads to the fact that new types of technology appear much faster than rule-makers responsible for accounting and taxes have time to react to it. Which might give an accountant pause. But if we don’t have special rules for unusual devices, then we’ll try to apply the general rules.

Meaning of the OKOF code for the printer

Laser printers and MFPs are classified as office equipment; their service life is 3-5 years. Timely write-off of depreciation cost allows the company to timely generate funds for the purchase of new equipment. The nature of the decrease in the value of fixed assets is described using the rules by which depreciation is carried out, where OKOF is the normative source.

• OKOF code for a laser printer (from January 1, 2022) is 320.26.2, the category “Computers and peripheral equipment” includes personal computers, various peripheral devices, including printers. Code 320.26.20.13 is used if the printer has a central processor (by default on all modern models).
• OKOF code until January 1, 2022 – 14 3020220, category “Electronic computing equipment”.

What is a server and how to take it into account?

Without going into technical details, a server is a powerful and reliable computer that can connect various electronic devices into a single network, which, in particular, allows:

• store and control information in one place;
• access the Internet from every workplace;
• use one program or one technical device (printer, fax, copier, etc.) simultaneously for several employees, and with the ability to do this remotely.

Of course, you have to pay for the pleasure, and finding a server for less than 40,000 rubles. not easy. In addition, it cannot be worked with without special software, the costs of which are included in the cost of the device as the cost of bringing it to a state suitable for use. 4, 6, 8 PBU 5/01; clause 2 art. 254, paragraph 1, art. 256, paragraph 1, art. 257 Tax Code of the Russian Federation; Clause 1 of Federal Tax Service Letter No. KE-4-3/7756 dated May 13, 2011. After all, without software, a server is a lifeless box.

A single server, which usually looks like a computer system unit, does not cause any particular problems. If you suddenly managed to get a device for 40,000 rubles. or less (including the cost of the software), then in accounting and tax accounting it can be included in expenses immediately upon commissioning clause 5 of PBU 6/01; subp. 3 p. 1 art. 254 Tax Code of the Russian Federation.

If the server costs more, then it is the main tool for both accounting and tax purposes. Its useful life (USL) for tax purposes is from 25 to 36 months. Usually the same amount is measured in accounting. Next, the usual depreciation for every accountant is calculated. 4, 5, 17 PBU 6/01; clause 1 art. 256, paragraph 1, art. 257, paragraph 1, art. 258 Tax Code of the Russian Federation; clause 1 of Government Decree No. 1 of 01.01.2002 (hereinafter referred to as the Decree); Classification, approved. Resolution (hereinafter referred to as Classification).

MFP - third depreciation group

To register an MFI on its balance sheet, the tax regulator recommends using one of the options of the third depreciation group. The device is evaluated as a whole and individually, so that the maximum amount of depreciation is selected as a result.

Due to the lack of multifunctional devices in the classifier of fixed assets (2018 inclusive), to select OKOF its components are used: printer, scanner, copier and fax, if available, which subcategory should be selected:

• Printing devices belong to depreciation group II - 320.26.20.13;
• If a specialized device is installed that does not have a processor or other features, it may be classified as 330.28.99 “Special-purpose equipment not included in other groups” or 330.28.23.2 “Office equipment” not related to computer peripherals;
• Copiers and blueprinting equipment are classified in depreciation group III - 330.28.23.21, this subcategory includes contact copiers, including thermal copiers;
• Faxes also belong to the office equipment of the second group - 320.26.30.23 “Other telephone devices.”

Accordingly, the resulting OKOF code for the printer and MFP is 330.28.23.21. The depreciation life of a copier is 2-3 years.

Conclusion

Why is correct group selection required, and what coding should be done if not explicitly stated? We are talking about writing off depreciation value. According to the third category, equipment is written off within 2-3 years. On the one hand, this is true in large companies. On the other hand, modern peripherals are designed to operate for at least 3 years. The manager of the enterprise will not encourage the write-off of expensive color laser printing equipment with a scanner from fixed assets. What conclusion can be drawn from this?

The fact is that a multifunctional device can be classified as a computer peripheral and be operated according to the classifier for 3-5 years. With a high intensity of work in large offices, you can completely use the third category and write off a multifunctional black-and-white laser printing device with a copier in 2 years, otherwise you need to use subcategory 320.26.20.13 and write off, for example, an infrequently used color printing device in 5 years . There is no further clarification in the new 2018 version.

Depreciable property is distributed among depreciation groups in accordance with its useful life. The organization determines this period independently, taking into account the classification of fixed assets, approved. Decree of the Government of the Russian Federation dated January 1, 2001 No. 1 (clause 1, 4 of Article 258 of the Tax Code of the Russian Federation). If the fixed asset is not indicated in this classification, then its useful life is established in accordance with the technical conditions or recommendations of the manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation).

Correct establishment of the depreciation group (and, accordingly, the useful life of the object) is necessary for the correct calculation of depreciation charges that reduce taxable profit (clause 2 of Article 253 of the Tax Code of the Russian Federation).

MFP in classification, approved. by Decree of the Government of the Russian Federation dated January 1, 2001 No. 1, are not directly named. Moreover, such devices combine several devices with different functions (printer, copier, scanner) and different useful life.

Thus, the printer belongs to the second depreciation group (with a useful life of two to three years inclusive) like a printing device to a personal computer. And the copier and scanner are included in the third depreciation group (with a useful life of three to five years inclusive) - as a means of copying and rapid reproduction.

But since it is impossible to isolate all of the listed devices from an MFP, the useful life of the MFP must be determined based on all the functions included in this device. Moreover, it does not matter how often each function is used in the organization’s activities.

Taking into account the technical characteristics of the MFP, it is more appropriate to classify it as the third depreciation group. Code 14 3010210 “Bluetooth copying tools” in relation to MFPs is more specialized. After all, this device is designed to perform copying and scanning functions, and not just printing.

The AC of the Moscow District came to a similar conclusion in its resolution dated 09/08/2015 No. F05-12104/2015.

The printer is the main tool or materials

Office equipment has been purchased: can its cost be written off as expenses at a time?

Currently, individual objects of an organization can be included both in fixed assets and in inventories. The procedure for including the cost of the latter in expenses is established by law only in relation to certain categories of objects. When asked whether it is possible to include the cost of purchased office equipment as expenses, the author answers in the negative. Study his arguments.

Situation. The organization purchases office equipment

The office of an organization engaged in wholesale and retail trade is moving to a new building. New office equipment (computers, laptops, telephones, multifunctional devices, modems, printers) is purchased for office workers (trade organization management, accounting, secretaries).

The total cost of purchased office equipment is more than 400 million rubles.

Can an organization attribute this property to account 10 “Materials” as separate items as part of funds in circulation and include their cost at a time in the organization’s expenses in the amount of 100% when transferring assets into operation?

According to the author, no. Let us justify this conclusion.

On this issue, the following standards should be taken into account:

– Instructions for accounting of fixed assets, approved by Resolution of the Ministry of Finance of the Republic of Belarus dated April 30, 2012 No. 26 (hereinafter referred to as Instruction No. 26);

– Instructions for accounting of inventories, approved by Resolution of the Ministry of Finance of the Republic of Belarus dated November 12, 2010 No. 133 (hereinafter referred to as Instruction No. 133).

The main assets include…

Let us recall that assets that have a tangible form are accepted as fixed assets for accounting purposes, subject to the simultaneous fulfillment of the following recognition conditions (clause 4 of Instruction No. 26):

– assets are intended for use in the activities of the organization, incl. in the production of products, when performing work, providing services, for the management needs of the organization, as well as for provision for temporary use (temporary possession and use), except for cases established by law;

– assets are intended to be used for a period of more than 12 months;

– the organization does not intend to alienate assets within 12 months from the date of acquisition;

– the original cost of assets can be reliably determined.

At the same time, clause 3 of Instruction No. 26 stipulates that this document does not apply to inventories.

Individual inventory items can be included in both fixed assets and inventories

Among other things, inventories include inventory, household supplies, tools, equipment and devices (clauses 3, 4 of Instruction No. 133).

At the same time, Instruction No. 133 does not apply to inventory, household supplies, tools, equipment and devices, which, in accordance with the accounting policy of the organization, are classified as fixed assets.

Which depreciation group does the MFI belong to in 2022?

• the possibility of increasing the economic efficiency of property use;
• access to detailed, conveniently grouped information about the company’s work;
• the emergence of the opportunity to make the most profitable management decisions;
• simplification of tax and accounting;
• reducing the likelihood of accounting errors.

Control authorities devote maximum attention to checking the correctness of accounting, especially those conducted simultaneously with tax accounting. Therefore, it is important to know all the nuances and innovations in reflecting fixed assets in reporting documents.

Should a printer be considered a primary tool?

Question from Klerk.Ru reader Alena Efimova (Krasnogorsk).

An organization bought a printer worth 7,780 rubles, what is the period for writing off this fixed asset and does it need to be registered as a fixed asset, and also a cartridge for this printer, how to register it?

Due to the fact that depreciable property is property with a useful life of more than 12 months and an initial cost of more than 20,000 rubles, the printer does not need to be registered separately as a fixed asset, because its cost is only 7780 rubles.

If the value of the asset is less than the specified limit, then the organization has the right to reflect it as part of the inventory in accordance with clause 5 of PBU 6/01 and clause 4 of PBU 5/01 “Accounting for inventories” and write it off at once upon commissioning. This option is beneficial not only from the point of view of profit taxation, but also allows you to save on property tax - there will be no taxable object for this tax (clause 1 of Article 374 of the Tax Code of the Russian Federation). Well, the cartridge, especially, is written off at a time.

It is very easy to get personal advice from Elizaveta Seitbekova on accounting and taxation online - you need to fill out a special form . Every day, three to five of the most interesting questions will be selected, the answers to which you can read in specialist consultations.

Printer OS classification

In order to determine the depreciation group, it is necessary to refer to the Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the Classification of fixed assets included in the depreciation group” (as amended on April 28, 2022).

In accordance with the Classification, the first group includes all short-lived property with a useful life from 1 to 2 years (inclusive).

The second group is property with a useful life of over 2 years to 3 years (inclusive).

The third group is property with a useful life of over 3 years to 5 years (inclusive).

The fourth group is property with a useful life of more than 5 years up to 7 years (inclusive).

The fifth group is property with a useful life of over 7 years to 10 years (inclusive).

The sixth group is property with a useful life of over 10 years to 15 years (inclusive).

The seventh group is property with a useful life of over 15 to 20 years (inclusive).

The eighth group is property with a useful life of over 20 years up to 25 years (inclusive).

The ninth group is property with a useful life of over 25 years up to 30 years (inclusive).

The tenth group is property with a useful life of over 30 years (inclusive).