Laptops and PCs have long been part of our lives. However, questions related to computer accounting are not becoming less numerous. A lot of clarifications have been issued. Let’s refresh our memory and summarize them. Moreover, to ensure remote (remote) work during the period of coronavirus and quarantine 2022, many companies have spent a lot on laptops and computers to provide their employees with what they need remotely. Let's consider accounting for computers and computer equipment at an enterprise.
Also see:
- Is the computer the main tool
- How to put a computer on accounting records
Fixed asset or inventory?
When an accountant receives receipt documents for office equipment or computers, the question immediately arises: is this inventory or operating system? The answer to this is discussed in detail in our articles linked above.
The cost limit by which it is determined whether equipment is a fixed asset or inventory items is 40,000 rubles (for accounting) and 100,000 rubles (for tax). It is also important to take into account the useful life of computer equipment (hereinafter - SPI).
Accounting for a computer worth less than 40,000 rubles, as well as other objects whose TPI is less than 1 year, can be kept on account 10. However, not all office equipment has such a TIP.
What exactly can be classified as office equipment, you can find out from our article “What refers to office equipment and its accounting.”
How to take into account an operating system from its component parts
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.
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).
Computers reflected in accounting as part of fixed assets should be taken into account when calculating property tax, provided that they were registered as fixed assets before January 1, 2013. But if they are registered after this date, then do not impose property tax on them (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation).
For more information on how to calculate this tax, see How an organization calculates property tax.
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).
OKOF computer
To register computers and office equipment as OS, you need to know the OKOF code. Currently, the All-Russian Classification of Fixed Assets is in force (approved by order of the State Standard of the Russian Federation dated December 12, 2014 No. 2018-st).
According to the position of the Ministry of Finance, set out in letter No. 03-03-06/2/110 dated 06/02/2010, all components of a PC, without which it cannot be used as a whole, are included in a single object.
To account for computers in an organization, OKOF code 320.26.2 “Computers and peripheral equipment” is suitable.
According to the classification of fixed assets included in depreciation groups, you can use the 2nd depreciation group (useful life - from 2 to 3 years incl.).
The useful life established by classification for tax accounting may differ from the period determined for accounting under clause 20 of PBU 6/01.
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).
Office equipment and PC repair
The adopted accounting system for computer equipment must be fixed in the accounting policy. Also in this document it is necessary to reflect provisions on the repair and modernization of equipment.
If you buy spare parts for repairs, accounting for computer components should be kept on account 10. These are definitely materials that do not need to be assigned inventory codes to ensure safety.
But here it is important to distinguish repairs from modernization. The fact is that upgrading increases the cost of the OS, but repairs do not . For example, a burnt-out motherboard in a system unit was replaced - this is a repair. And if RAM or a hard drive was added to the system unit, then this is already an upgrade, since the computer’s power and its memory have been increased.
In other words, repair is the replacement of a spare part that has failed as a result of a breakdown with a similar one with the same technical characteristics.
Repair costs are written off as operating expenses in the month in which the repairs were made.
When upgrading, installed components are written off to account 08 to form a new initial cost of the computer. The posting is as follows: Debit 08 Credit 10 .
Export and import data
A standard accounting system is not enough, because in addition to typical operations, it does not allow you to track the replacement of office equipment, the legality of modernization, the change of cartridges and the number of refills, etc.
The software for accounting for IT equipment has a wide range of options, as well as the ability to customize functionality to suit business requirements; you can set properties for custom forms and generate reports. It's easy to load an existing database there if you already have one. Forget about Excel and Google Sheets - now it is customary to store and structure information on a special platform. The paid version has the functions of downloading inventory items via a file and uploading CSV and PDF reports.
Logbook
Some companies keep a log of computer equipment. This allows you to systematize data on the issuance of PCs and their peripherals to employees. Moreover, when many office employees have been transferred to remote work, such a journal will help organize accounting of computers in the enterprise.
You can keep such a journal on paper or electronically. Small companies keep a journal manually on printed form. Large companies with high turnover keep records of computers and office equipment in an electronic journal.
Regardless of the method of maintenance, the computer equipment accounting journal must have the following columns:
Disposal of PCs by citizens
The order defines three categories of legal entities to which citizens can transfer this type of waste if they decide to recycle it.
This list includes organizations and individual entrepreneurs that:
- sell such equipment and provide services for its maintenance and repair;
- accept waste from citizens for accumulation and transfer for processing or processing;
- have a license to collect, transport, process, neutralize and store such waste, collecting waste from citizens under the terms of a public contract.
