When can I write off a PC at school. Service life of computer equipment
For commercial organizations and budgetary institutions, the procedure for recycling computer equipment is mandatory. However, it is carried out only after the write-off of the equipment that is part of fixed assets from the balance sheet of the enterprise.
The procedure for decommissioning and disposal of computers is strictly regulated Russian legislation and failure to comply with any of the points and requirements of these regulations is fraught with fines (up to 30 thousand rubles). This is due to the fact that most of the computer components contain precious metals and toxic substances belonging to 1-4 hazard classes.
And if in commercial enterprises the write-off is carried out according to a simplified procedure, then in budgetary organizations this procedure has a number of important nuances.
For more than 10 years, ALAR has been providing professional services on the write-off of computer equipment to commercial and budgetary enterprises in Moscow and the Moscow region.
Reasons for decommissioning a computer
Legislation recognizes 6 main reasons for decommissioning computers:
- sale,
- donation,
- transfer to the operating system of a third party,
- damage and theft
- force majeure (natural disasters, fires, hostilities, etc.),
- physical or obsolescence(obsolescence).
Schematically, the write-off procedure can be divided into the following stages:
- Examination of the technical condition;
- Registration of the "Act on the write-off of fixed assets" (UF No. OS-4);
- Registration of permits for liquidation;
- Deregistration of OS.
Based on the conclusion made by the experts, an act of writing off the computer is drawn up and an internal order is issued, which indicates the main nuances of the write-off and disposal procedure.
To simplify the solution of the problem and avoid problems with regulatory authorities, it is more profitable for an enterprise to contact a specialized company specializing in the write-off and disposal of computer equipment. OOO
The ALAR company has:
- ROSTEST certificate, on the basis of which the examination takes place;
- state license to carry out their activities;
- access to work with non-ferrous and ferrous metals, precious metals, toxic substances;
- extensive experience of cooperation with commercial and state enterprises Moscow and Moscow region.
Write-off of computer equipment in budgetary institutions
Unlike private companies, the procedure for writing off computers in budgetary institutions has more stringent detailed regulations. This is due to the fact that any property is assigned to a budgetary institution (state, municipal) for operational management. That is, according to Civil Code, a budgetary institution does not have the right to dispose of it without the consent of the owner (Article 298). All actions in this regard are regulated by the “Regulations on the write-off of property” (Government Decree No. 834 of 10/14/2010).
To organize the write-off of property in each state institution, the Write-off Commission or the Commission for Accounting (Incoming / Disposal) of Assets, headed by the chairman, works on a permanent basis.
The list of powers of the Commission includes:
- inspection technical documentation and directly equipment;
- making a decision on the need to write off;
- indication of the reasons for the write-off of computer equipment;
- drawing up an act of write-off of computers
- management of the institution in the presence of such powers established by higher authorities.
- directly GRBS after agreement with the Federal Property Management Agency.
- the state manager of budgetary funds of the highest rank after familiarization with the entire package of documents.
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Write-off of system blocks
Special attention should be paid to the issue of write-off of system units that are part of a single complex of fixed assets (inventory object), that is, a computer in a complete assembly. Based on Articles No. 257, 260, 324 Tax Code Russia, Letters of the Ministry of Finance No. 03-03-01-04 /4/67 dated 05/27/2005, a failed system unit is subject to replacement and is registered by the organization as a computer repair, based on a defective act.
Write-off and disposal of system units is carried out due to:
- burnout of one or more expensive parts of the unit as a result of a voltage drop or other external factors;
- physical damage to the case, which caused the failure of internal components;
- getting on the internal circuits of the electrolyte due to depressurization of the Bios battery;
- burnout of microcircuits due to breakdown of the voltage regulator, etc.
When replacing a new block, it is registered in the receipt as a replaceable part with the preservation inventory number and without specifying a useful life. At the same time, in tax and accounting, it is possible to write off a new system unit without changing the initial cost of the computer itself. According to the articles of the Tax Code of Russia listed above, such repair costs are recognized even if the limit of 10 thousand rubles is exceeded.
Since the design of the system unit includes parts containing precious metals, its disposal should be handled by a specialized company that has a license and permission to carry out such activities.
Write-off of the motherboard due to obsolescence during the modernization of the computer The organization replaces the obsolete motherboard with an improved part. A new part was purchased in a specialized computer salon. The board was also replaced. In this case, there is a modernization of computer equipment, because. special purpose board replacement - improving the functionality and technical characteristics of the computer. Accounting displays purchase new board, expenses for its replacement (payment for the work of a third-party organization). The motherboard is written off due to its physical wear and tear. The initial price of a computer unit increases due to the modernization.
The procedure for writing off computer equipment (nuances)
Based on the results of the commission, an act is drawn up for the write-off of fixed assets of form N OC-4. This form describes the accounting data characterizing the decommissioned object.
Attention
The head of the company or organization signs the decommissioning act, after which the object must be dismantled and parts and components suitable for use and repair must be removed. 5 Unusable parts are disposed of according to their market value, which can be determined based on stock quotes and market prices known in the media. After the act is drawn up and the cost of disposal is determined, information about the disposal of the object is noted in the inventory book.
6 Difficulties often arise when writing off equipment if it is donated to someone - an orphanage, school, hospital or other organization that receives help. For such a process, you need to draw up an invoice for the acceptance and transfer of fixed assets, in the form N OC-1.
Write-off of computer equipment in accounting in 2018
In accordance with the legislation of the Russian Federation, private companies are not required to engage third-party experts to assess the suitability of computer equipment for further use. Therefore, to complete the write-off, it is enough to create an internal commission from the company's employees and validate their conclusion.
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Only if there are no own specialists capable of making an assessment, one should invite those from the outside. Based on the conclusion of the commission, an act is drawn up on the write-off of an object of fixed assets - computer equipment.
An order must also be issued, taking into account possible nuances write-offs and disposal of office equipment (more on this later). The form of the write-off act can be found in the article " unified form No. OS-4 - an act on the decommissioning of an OS object.
How to write off a computer
To do this, you need to attract specialists from a licensed company. The presence of precious metals in decommissioned computers (and this is about 80% of cases) means that
- They must be handed over to an appropriately licensed company for disposal.
- The disposal company must not only be licensed for activities related to the handling of hazardous waste, but also have a registration certificate issued by the committee precious metals and precious stones under the Ministry of Finance Russian Federation(Decree of the Government of the Russian Federation No. 431 dated June 25, 1992).
The accepted procedure for disposal and the expert opinions of the licensed company should be reflected in the decommissioning documents.
The costs associated with the disposal of computer equipment can be included in the non-operating expenses enterprises when calculating income tax (subclause 8, clause 1, art.
Write-off and disposal of computer equipment
The reasons for this loss are:
- physical deterioration;
- obsolescence;
- irreparable damage or damage.
For computer equipment, to a greater extent than for other types of equipment, rapid obsolescence is typical. The rapid development of computer technology often leads to the fact that the existing fleet of computer equipment that is in working condition still needs to be updated and modernized for production purposes.
Therefore, for computers and office equipment, fairly short useful lives for calculating depreciation are legally established - from 3 to 5 years. So that no longer used computer equipment hangs on the balance sheet, it should be written off.
The nuances of writing off office equipment for commercial companies general order decommissioning equipment is quite simple.
The procedure for writing off office equipment
The list of organizations that have the right to refining precious metals is approved by the Decree of the Government of the Russian Federation of August 17, 1998 No. 972. An agreement is concluded between the institution and the refining organization, which specifies all the essential conditions. In the accompanying documents to it, you must specify (clause 6.3 of Instruction No. 68n):
- the name, mass and quantity of precious metals contained in the transferred parts and assemblies;
- the method by which the content of precious metals was determined (for example, on the basis of a passport for equipment or according to technical documents for similar models (passports, forms, labels, operation manuals, reference books), or in the absence of this information (imported, obsolete domestic equipment, etc.).
We write off old office equipment
For this reason, the listed details are considered and taken into account in the composition of the computer (general object). Separate accounting of a computer (by details) is allowed in two cases:
- different term beneficial use details. Most often this happens when the computer was bought for parts. For example, the unit has 5 years, the monitor has 2 years, etc.
e. The difference in terms is significant and this is the reason for separate accounting of computer components. - Component parts will be used in different configurations of office equipment. For example, one monitor is connected to several computers.
For the purposes of accounting for spare parts, computer components, account 10 is used. Question No. 2: When can I write off a computer in parts? If the organization takes into account computer equipment in parts, then if necessary. For example, when repairing, when a broken, worn part needs to be replaced.
How to write off fixed assets from the balance
OS, and only after that the write-off is reflected in accounting on the basis of the act (clause 52 of the Unified Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated December 01, 2010 No. 157). Read about accounting write-offs of fixed assets in a budgetary organization in this material.
Disposal of computer equipment Computer equipment contains various elements, among which:
- substances hazardous to the environment, i.e. subject to the law "On Waste" dated June 24, 1998 No. 89-FZ;
- precious metals - thanks to the precious “stuffing”, the decommissioned computer is subject to the law “On Precious Metals” dated March 26, 1998 No. 41-FZ, as well as the instructions of the Ministry of Finance on special accounting of precious metals.
Thus, computer equipment refers to objects that cannot simply be thrown into a landfill when decommissioned.
400 bad request
At the same time, in the event of the receipt of spare parts and parts containing precious metals and subject to transfer to a specialized enterprise, in our opinion, submit a Certificate of receipts to natural form to the bodies of the State Treasury is not necessary, since further implementation of these material values. Thus, based on the results of the procedure for writing off a computer, a budgetary institution must submit to the State Treasury bodies a Certificate of in-kind receipts only for the amount of spare parts and parts that are suitable for further use by the institution.
Write-off of computer and office equipment
Such types of errors are recognized as violations of the rules of conduct. accounting Examples of some errors (description) Correct option Erroneous calculation and display of equipment depreciation in accounting; reason - incorrect determination of the useful life of the object (computer equipment); consequence - distortion of monthly depreciation, cost of products (works, services). they stop accruing it from the first month that comes after the disposal of the equipment or the absolute coverage of its cost; the useful life of computer equipment may be established by the head of the organization; all expenses that increase the initial price are taken into account on account 08; computer costing up to 40,000 rubles. are taken into account as part of material expenses, more than 40,000 rubles.
How to write off a computer from the balance
Thus, part of the funds received from the delivery of scrap and waste of gold, platinum, platinum group metals, precious stones and silver is subject to transfer to the state budget in the amount indicated above, and the rest of the funds remain at the disposal of the institution and are directed to the purposes provided for by the BCU. In contrast to this, the funds that institutions receive from the sale of scrap metal of ferrous, non-ferrous metals or their alloys remain at their disposal in full. According to part 4, article 13 of the BCU, receipts for ferrous, non-ferrous, precious metals, precious stones handed over in the form of scrap and waste, which, in accordance with current legislation remain at the disposal of budgetary institutions, belong to subgroup 4 of the first group of own receipts of budgetary institutions (receipts of budgetary institutions from the sale of property) and are credited to the income of a special fund.
It is prohibited to destroy, scrap from non-ferrous and ferrous metals equipment, equipment, devices and other products containing precious metals and precious stones, without their prior removal and simultaneous posting of parts suitable for further use (clause 26 of Procedure No. 1314). It should be noted that funds for the delivered precious metals and scrap metal are transferred by a specialized enterprise to a special registration account of a budgetary institution.
If a budget institution does not have such an account with the State Treasury, it will have to be opened, guided by the rules of the Procedure for opening and closing accounts in national currency in the bodies of the State Treasury of Ukraine, approved by the order of the State Treasury dated 02.12.2002 No. 221. Note that according to paragraphs.
The need to update computer equipment confronts the management of each company - small firm or a large enterprise. Computers become morally obsolete very quickly, and therefore it is required to purchase new, modern equipment. The company "ExpertUtil" offers its services for professional examination, write-off and disposal of computer equipment.
Offers and scheme of work "ExpertUtil"
It is logical that being on the balance sheet of obsolete, non-working equipment is a rather tangible gap in the financial statement for the organization. In addition, bulky system units and monitors take up useful office space. Simply taking the equipment to a landfill is prohibited: the environmental legislation of the Russian Federation strictly regulates the process of recycling computer equipment. Therefore, the only right decision is to contact specialists who will write off computers at the enterprise on a turnkey basis in accordance with the requirements of the current law.
So, how does ExpertUtil work?
- At the first stage, you contact our specialists and leave a request for the write-off of computer equipment. We assign you a personal manager who will oversee the project, prepare a commercial offer for your order and answer all your questions;
- If you are satisfied with the terms of "ExpertUtil", then we prepare a contract for the provision of services and send it to you, as well as agree on a time convenient for you to carry out an examination;
- At the agreed time, ExpertUtil specialists will come to you and diagnose the equipment. Computers are inspected, we analyze their condition and how effectively they cope with the tasks that are relevant to your company. Based on the diagnostics, a conclusion is made on how expedient it is to write off an obsolete computer.
- Specialists of "ExpertUtil" prepare all closing documents, which record the reasons for the write-off. We draw up the required acts and transfer them to the client: both originals and digital copies.
Also, at your request, the company "ExpertUtil" can dispose of computer equipment. We have a state license to carry out this type of work and have all the technical means for environmentally safe and prompt disposal.
Features of write-offs in public institutions
Note that the decommissioning of computers in budget institution has a number of nuances. The point is that some state institutions have the opportunity to independently make decisions about the write-off and disposal of equipment. However, such a conclusion can only be made by a special commission that regulates the receipt and disposal of non-financial assets of the institution, and only on the basis of strict rules, which are approved by the supervising departments and the municipality. This is a rather difficult operation, requiring a brilliant knowledge of the relevant sections of the law. In the event that the company's staff does not have specialists who deal with recycling and write-off, the law suggests contacting third-party certified companies.
We are waiting for your orders and are always ready to answer all your questions! You can find out the current list of computer malfunctions for write-off from ExpertUtil consultants, clarify the price of the operation and get information about the required closing documents.
Almost every institution has computers, air conditioners, and other electrical equipment. Writing them off can be problematic. Which ones and how to avoid them?
The write-off of fixed assets includes:
- determination of the technical condition of each unit of fixed assets;
- preparation of the necessary documentation;
- obtaining permission to write off;
- dismantling, dismantling;
- disposal of objects and registration of materials received from their liquidation; write-off from the balance sheet (off-balance sheet) accounting.
Normative legal acts of the Russian Federation do not oblige institutions to involve specialized organizations to submit a technical opinion on the state of computer and electrical equipment and the need to write it off. Such a decision can be made by a commission consisting of employees of the institution with appropriate qualifications. The competence of the commission includes:
- direct inspection of the object to be written off, using the necessary technical documentation and budget accounting data;
- establishing the expediency (suitability) of its further use, the possibility and effectiveness of its restoration;
- establishing the reasons for the write-off of the object (physical and moral deterioration, violation of operating conditions, etc.);
- identifying persons who were responsible for the premature disposal of the facility, making proposals for their prosecution as established by law;
- determination of the possibility of using individual units, parts, materials of the retiring object and their assessment based on the current market value;
- control over the withdrawal of non-ferrous and precious metals from decommissioned objects, determination of their weight and delivery to the appropriate warehouse, and subsequently to the recycling organization;
- drawing up acts on the write-off of fixed assets.
If there are no specialists with the necessary qualifications in the staff of the institution, the possibility of attracting them from other institutions subordinate to the chief manager is considered. budget funds. And only if it is possible to justify the need to write off fixed assets only with the involvement of a specialized organization, the institution needs to conclude an appropriate agreement.
We coordinate
Based on the results of the measures taken, the commission completes a package of documents that are necessary to agree on the write-off of fixed assets. The list of such documents shall be established by the GRBS. In relation to the write-off of office equipment, you will need:
- a copy of the order of the head on the creation of a permanent commission for the write-off of fixed assets;
- copies of inventory cards of fixed assets;
- conclusions on the technical condition issued by specialized organizations confirming the unsuitability of the object for restoration and further use (in the absence of specialists of the required qualification in the staff of the institution);
- copies of technical passports;
- extracts from the register of municipal property;
- copies of accident reports and certificates of the cost of damage;
- certificates of authorities confirming the fact of a natural disaster or emergency;
- documents confirming the adoption of measures to protect interests public law education and compensation for damage (when writing off fixed assets that are disposed of as a result of theft, shortage, damage).
The above list is not exhaustive. Specific documents that must be attached to the act of writing off fixed assets are approved by the authority authorized to represent the interests of the owner in property management.
The completed documents are submitted to the head of the institution for making an appropriate decision. Depending on the installed normative act the procedure for writing off this fixed asset, the head of the institution has the right:
- independently approve the act on the write-off of fixed assets. Such an opportunity, for example, is provided for federal institutions subordinate to the Ministry of Health and Social Development of Russia in the order of April 28, 2010 No. 306n (hereinafter - Order No. 306n). There, in particular, it is said that when federal property is written off (except for real estate and vehicles), initial cost which does not exceed two hundred thousand rubles, the right to decide on their write-off is granted to the heads of institutions. At the same time, they bear personal responsibility for compliance with the procedures for writing off federal property in accordance with the law;
- submit documents to the main manager (manager) of budgetary funds for making a decision on writing off the fixed asset;
- submit documents to the main manager (manager) of budgetary funds for a decision to write off the fixed asset in agreement with the municipal property management authority.
Let us return to Order No. 306n, which contains a list of documents required in the latter cases. You will need:
- a letter from the institution on a form containing the full name, with a list of fixed assets related to movable property, the write-off of which is subject to agreement. The list indicates:
- number in order;
- name of the fixed asset object;
- inventory number of fixed assets (as well as state registration number, type, brand in relation to vehicles);
- year of issue of the fixed asset object;
- the initial cost of an item of fixed assets;
- the residual value of the fixed asset at the time of write-off;
- the useful life established for this item of fixed assets, and the period of actual use at the time of write-off;
- a brief justification of the reasons for the write-off and the inexpediency of further use of the fixed asset item;
- an act on the write-off of an object of fixed assets (f. 0306003, f. 0306004, f. 0306033) in two copies;
- a copy of the inventory card of fixed assets;
- a copy of the conclusion on the technical condition of the fixed asset, confirming its unsuitability for further use (in the absence of relevant specialists in the staff of the institution - a copy of the said conclusion issued by organizations that have licenses for this type of activity, with copies of licenses attached);
- a copy of the protocol of the permanent commission for the write-off of fixed assets on the impossibility of restoring the object or the inexpediency of their restoration;
- a copy of the order on the creation of a permanent commission for the write-off of fixed assets of the organization.
When decommissioning fixed assets for which the period of actual operation does not exceed the useful life, in addition to these documents, you also need:
- an act of verification carried out by the institution on the improper use / storage of an object of fixed assets, indicating the perpetrators;
- a letter on the measures taken in relation to the perpetrators who allowed damage to the fixed asset, with copies of supporting documents attached (if the perpetrators are identified);
- copies of the decision to initiate or terminate a criminal case (if any);
- certificate of the institution on the cost of the damage;
- certificate of the institution on compensation for damage by the guilty persons;
- a letter with a detailed explanation of the reason that caused the write-off of the fixed asset before the end of its useful life (in the absence of guilty persons).
When writing off fixed assets that have become unusable as a result of natural disasters or other emergencies, in addition to the above documents, you will need:
- a copy of the damage report;
- a copy of the certificate of the executive authorities of the constituent entities of the Russian Federation or municipalities confirming the fact of natural disasters or other emergencies;
- certificate of the institution on the cost of the damage.
Copies of the submitted documents must be certified by the signature of the head and the seal of the institution. In the submitted documents, the presence of blots, erasures, corrections is not allowed.
Precious metals
Almost all computers, monitors and other office equipment contain small amounts of gold, silver and other precious metals. Any organization is obliged to document their receipt, movement, inventory and disposal.
The institution has the right (clause 3.2 of the Instruction on the procedure for accounting and storage of precious metals, precious stones, products from them and keeping records in their production, use and circulation, approved by order of the Ministry of Finance of Russia dated August 29, 2001 No. 68n (hereinafter - Instruction No. 68n )):
- independently process (process) the collected scrap containing precious metals;
- sell scrap containing precious metals;
- transfer on a give-and-take basis to refining organizations or organizations engaged in the procurement of scrap and waste, primary processing and processing, for further production and refining.
As a rule, institutions do not have the opportunity to independently dispose of office equipment and seize parts containing precious metals. In addition, in some cases, their independent removal is impossible. This is due to the fact that in addition to precious metals, computer technology often contains substances harmful to human life and health (for example, mercury, lead, etc.). And monitors can be classified as hazardous waste, as radiation accumulates in displays over the years of operation. In these cases, the legislation prohibits self-disposal of such waste. This can be done only by specialized licensed organizations (Decree of the Government of the Russian Federation of August 26, 2006 No. 524). Therefore, institutions should plan their expenses taking into account the disposal of office equipment with the help of specialized organizations.
The list of organizations entitled to carry out refining of precious metals was approved by Decree of the Government of the Russian Federation dated August 17, 1998 No. 972 “On approval of the Procedure for the work of organizations engaged in the refining of precious metals, and the List of organizations entitled to carry out refining of precious metals”. An agreement is concluded between the institution and the refinery, which specifies all the essential conditions. In the accompanying documents to it, you must specify (clause 6.3 of Instruction No. 68n):
- the name, mass and quantity of precious metals contained in the transferred parts and assemblies;
- the method by which the content of precious metals was determined (for example, on the basis of a passport for equipment or according to technical documents for similar models (passports, forms, labels, operation manuals, reference books), or in the absence of this information (imported, obsolete domestic equipment, etc.). etc.) - according to the data of development organizations, manufacturers or commission based on analogues, calculations).
After performing work on the extraction of precious metals from scrap, the refining organization submits to the institution an act (passport) of refining, in which it indicates the actual amount of precious metals extracted from scrap and their value. Usually these data do not match the original information. Therefore, in source documents make the appropriate corrections (cross out the initial entries and put down on them the information indicated in the act (passport) of the refining) (clause 6.20 of Instruction No. 68n).
Example 1
The institution has written off obsolete and physically completely worn-out equipment (computer monitor), acquired at the expense of income-generating activities (residual value - 7,000 rubles). The fixed assets were dismantled by the forces of the institution. After dismantling, parts containing precious metals were removed. In its pure form, their mass was 40 g in the amount of 4000 rubles. The act of acceptance and transfer of parts (assemblies) of the refining organization was issued. After completion of the work, the presented passport indicates the content of precious metals - 35 g in the amount of 3500 rubles. (including VAT - 534 rubles). This amount was credited to the personal account of the institution opened in territorial body Federal Treasury to record transactions with funds received from income-generating activities. Note that in this case, in the "Purpose of payment" field of the payment order, indicate the name of the source of income generation or the item of the General Permit issued to the institution. On admission Money the institution must transfer the indicated funds to the personal account for income-generating activities federal budget to account 40101. In field 104 of the payment order, indicate the code budget classification 000 1 14 02013 01 0000 440 “Income from the sale of property under the operational management of federal institutions (with the exception of property of federal autonomous institutions), in terms of the sale of inventories for the specified property "with indication in 1-3 digits of the income code of the code of the chief income administrator ( federal body executive branch), which has the right to dispose of federal property. And in the field "Purpose of payment" the code 000 3 02 02010 01 0000 440 is indicated and the basis for the transfer: "Transfer to the federal budget income from the sale of property under operational management." In this case, the General Permit to open personal accounts for recording funds received from income-generating activities must contain an indication of the source of income received on the personal account: “Sale of scrap and waste of non-ferrous metals and (or) income from refining, followed by transfer sources for the federal budget.
Subsequently, the institution transferred funds to the federal budget.
The accountant needs to make the following entries:
Debit 2 401 01 172 Loan 2 101 04 410 "Reducing the cost of machinery and equipment"
- 7000 rub. - decommissioned fixed asset;
Debit 2 105 06 340 Loan 2 401 01 172 "Proceeds from the sale of assets"
- 4000 rub. - parts containing precious metals are credited;
Debit 2 105 06 340 (refiner) "Increase in the cost of other inventories" Credit 2 105 06 340 (warehouse) "Increase in the cost of other inventories"
- 4000 rub. - the details of the refinery organization were transferred (the basis is the act of transfer);
Debit 2 205 09 560 "Increase accounts receivable on income from the sale of assets" Loan 2 401 01 172 "Proceeds from the sale of assets"
- 3500 rub. - income from the sale of precious metals has been accrued (the basis is the passport of the refinery);
Debit 2 201 01 510 "Receipts of funds of the institution to the accounts" Credit 2 205 09 660 "Reduction of receivables on income from the sale of assets"
- 3500 rub. - received funds on the personal account of the institution;
Debit 2 401 01 172 "Proceeds from the sale of assets" Loan 2 303 04 730 "Increase accounts payable value added tax"
- 534 rubles. - VAT charged;
Storno: Debit 2 105 06 340 "Increase in the cost of other inventories" Loan 2 401 01 172 "Proceeds from the sale of assets"
- 500 rubles. - a correction was made for the content of precious metals in details using the “red reversal” method;
Debit 2 401 01 172 "Proceeds from the sale of assets" Loan 2 105 06 440 "Decrease in the cost of other inventories"
- 3500 rub. - parts (assemblies) were written off during their implementation;
Debit 2 401 01 172 "Proceeds from the sale of assets" Loan 2 303 05 730 "Increase in accounts payable for other payments to the budget"
- 3500 rub. - accrued debt to the budget;
Debit 2 303 04 830 "Reduction of payables for value added tax" Loan 2 201 01 610
- 534 rubles. - VAT is transferred to the budget;
Debit 2 303 05 830 Loan 2 201 01 610 "Disposal of funds of the institution from bank accounts"
- 3500 rub. - transfer to the budget of the accrued debt from the disposal of material assets.
Please note: the administrator who is assigned to administer these payments must make the following entries:
Debit 1 210 02 440 Credit 1 401 01 172 "Proceeds from the sale of assets"
- income to the budget from the disposal of material assets.
Example 2
Let's use example No. 1, with the only difference that the organization that accepted non-ferrous metal waste transfers funds directly to federal budget revenue to account 40101. At the same time, field 104 of the payment order indicates the budget classification code 000 1 14 02013 01 0000 440 “Income from the sale of property under the operational management of federal institutions (with the exception of property of federal autonomous institutions), in terms of the sale of inventories on the said property "with an indication in 1-3 digits of the income code of the code of the chief income administrator (federal executive body), followed by the right to dispose of federal property.
In this case, the records for receipt of funds from the refiner will be as follows:
Debit 1 303 05 830 "Reduction of accounts payable on other payments to the budget" Credit 1 205 09 660 "Repayment of receivables on income from the sale of assets"
- 3500 rub. - the amount credited to the budget received from a specialized organization is reflected (the entry is made after receiving an extract from the treasury body from the consolidated register of receipts).
The administrator of budget revenues, to whom the administration of the indicated revenues is assigned, makes an entry:
Debit 1 210 02 440 "Settlements with the bodies organizing the execution of budgets for budget revenues from the sale of inventories" Credit 1 401 01 172 "Proceeds from the sale of assets"
- 3500 rub. - receipt in the budget of income transferred by an organization specializing in the disposal of material assets.
Is it possible to write off these funds from accounts and 013 without disposal?
Can disposal costs be taken into account when taxing profits if they are made in another tax period(for example, write-offs and 013 will be in the IV quarter of 2012, and disposal - in the I quarter of 2013)?
After considering the issue, we came to the following conclusion:
The disposal of office equipment and the accounting of precious metals included in it are regulated by the legislation of the Russian Federation. Accordingly, the organization is obliged to carry out the disposal of office equipment. In our opinion, writing off office equipment from accounting accounts in one tax period, and recognizing disposal costs in another period is possible.
Rationale for the conclusion:
Accounting for the disposal of fixed assets is carried out in accordance with the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01 (hereinafter referred to as PBU 6/01) and the Methodological Guidelines for the Accounting of Fixed Assets approved by Order of the Ministry of Finance of the Russian Federation of October 13, 2003 N 91n (hereinafter - Guidelines).
Paragraph 29 of PBU 6/01 determines that the cost of an item of fixed assets that is retired or is not able to bring to the organization economic benefits(income) in the future, is subject to write-off from accounting.
According to clause 77 of the Guidelines, to determine the feasibility (suitability) of the further use of an item of fixed assets, as well as to draw up documentation when these items are disposed of in an organization, a commission is created by order of the head, which should include the relevant officials, including (an accountant) and persons who are responsible for the safety of fixed assets.
The competence of the commission includes:
Establishing the reasons for the write-off of fixed assets (physical and obsolescence);
If necessary, identifying persons who are at fault for the premature disposal of fixed assets, making proposals on bringing these persons to liability established by law;
Possibility of using separate components, parts, materials of the retired fixed asset and their assessment based on the current market value, control over the withdrawal of non-ferrous and precious metals from the fixed assets written off as part of the fixed asset, determining the weight and delivery to the appropriate warehouse;
Drawing up an act for the write-off of an object of fixed assets, which draws up the decision of the commission (clause 78 of the Methodological Instructions) indicating the data characterizing the object of fixed assets.
An act on the write-off of an OS object (except for motor vehicles) is drawn up in the form N OS-4 (approved by the Decree of the State Statistics Committee of the Russian Federation of 01/21/2003 N 7) and approved by the head of the organization.
On the basis of the write-off act, a mark is made on the disposal of the fixed assets object in the inventory card of the object (clause 80 of the Methodological Instructions).
Thus, the disposal of office equipment items is documented by the following documents:
Order of the head of the organization on the creation of a commission;
Act on the write-off of the OS object form N OS-4, approved by the head of the organization.
The act must include the information provided for in clause 78 of the Guidelines.
The above documents are documents on the basis of which the fixed asset object is written off both in accounting and in tax accounting (see letters of the Ministry of Finance of Russia dated 09.07. 2011 N 16-15/ [email protected] and dated 23.05.2006 N 20-12/ [email protected]).
Write-off of low-value property (by analogy with fixed assets) can be carried out either at the end of its useful life, or in the event of its moral or physical depreciation, when further operation of the said property is no longer possible.
The Ministry of Finance of Russia, in a letter dated May 30, 2006 N 03-03-04 / 4/98, explained that in order to account for property that is not depreciable, the cost of which is included in material costs in full as it is put into operation, the application of the forms used for the accounting and write-off of fixed assets, is not required.
In the same letter, to account for such low-value property, it was recommended, in particular, the use of such forms as a receipt order in form N M-4, an invoice claim in form N M-11, a material accounting card in form N M-17 and others. . The above forms, as well as instructions for filling them out, were approved by the Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 N 71a. The same decree also approved such forms as:
MB-4 "The act of disposal of low-value and wearing items";
MB-8 "Act on the write-off of low-value and wearing items."
Thus, when writing off objects of low value, form N MB-8 can be considered an analogue of form N OS-4. This form is drawn up in one copy by the commission. After the decommissioned items are handed over for disposal, the act with the storekeeper's receipt is submitted to the accounting department. On the different types for low-value and fast-wearing items, write-off acts are drawn up separately.
The following must also be taken into account.
Precious metals are present in small amounts in almost all computers, monitors and other office equipment. Any organization is obliged to document the receipt, movement, inventory and disposal of precious metals contained in constituent parts various types of technology.
The basis for this are:
Federal Law No. 41-FZ of March 26, 1998 "On Precious Metals and Precious Stones";
Rules for accounting and storage of precious metals, precious stones and products from them, as well as for maintaining relevant reporting, approved by Decree of the Government of the Russian Federation of September 28, 2000 N 731 (hereinafter - Rules N 731);
Instruction on the procedure for accounting and storage of precious metals, precious stones, products from them and keeping records during their production, use and circulation, approved by order of the Ministry of Finance of Russia dated August 29, 2001 N 68n (hereinafter - Instruction N 68n).
According to the provisions of clause 6 of Rules N 731 and clause 6.3 of Instruction N 68n, organizations are required to keep records of precious metals and precious stones in all types and conditions, including precious metals and precious stones that are part of fixed assets.
Taking into account the provisions of these regulatory legal acts, when writing off office equipment items containing precious metals and their alloys (hereinafter referred to as precious metals), the organization must perform the following actions:
Remove items containing precious metals from office equipment;
Determine the content of precious metals in details;
Receive the details received.
For violation of the rules for accounting and storage of precious metals, Article 19.14 of the Code of Administrative Offenses provides for liability. Thus, officials of organizations may be fined in the amount of ten to fifteen thousand rubles, and legal entities- from thirty to fifty thousand rubles.
The organization can remove parts containing precious metals from devices and products both independently and with the involvement of an organization that carries out such work in accordance with the legislation of the Russian Federation. Note that the law does not require a license for these works.
On the basis of the act on the seizure of parts, the relevant devices and products are written off from the accounting cards and at the same time, accounting cards for materials in the form N M-17 (approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a) are entered on the seized parts, in which, according to clause 6.19 specify:
Type of scrap and waste (name of parts and assemblies);
The total mass of waste;
Name of precious metals;
A mass of pure precious metals contained in the seized parts according to the passports.
The seized parts are accounted for in accordance with PBU 5/01 "Accounting for inventories" and the Instructions for the application of the Chart of Accounts for accounting for the financial and economic activities of organizations (approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n) on account 10 "Materials". According to paragraph 9 of PBU 5/01, their actual value is determined based on their current market value as of the date of acceptance for accounting, that is, based on the amount of money that can be received as a result of the sale of these assets. Taking into account the requirement of prudence (clause 6 of the Accounting Regulations " Accounting policy organizations" (PBU 1/2008)) we recommend that the cost of parts be determined for accounting purposes at the lowest possible selling price.
It should be borne in mind that in addition to precious metals, computer technology may contain substances harmful to human life and health (for example, mercury, lead, etc.). In this case, the disposal of office equipment may generate hazardous waste, the handling of which is regulated federal law dated 24.06.1998 N 89-FZ "On production and consumption waste". Therefore, we recommend not to dispose of office equipment on your own, but to involve for this purpose a specialized organization that has a license to collect, use, neutralize and dispose of waste of I-IV hazard classes (clause 30, part 1, article 12 of the Law on Licensing).
According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, for the purposes of Chapter 25 of the Tax Code of the Russian Federation, reduces the income received by the amount of expenses incurred (with the exception of the expenses specified in Article 270 of the Tax Code of the Russian Federation).
Reasonable and documented expenses (and in the cases provided for by Article 265 of the Tax Code of the Russian Federation - losses) incurred (incurred) by the taxpayer are recognized as expenses.
Justified costs are understood as economically justified costs. Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business practices applicable in a foreign state in whose territory the corresponding expenses were made. Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.
In accordance with paragraphs. 8 p. 1 art. 265 of the Tax Code of the Russian Federation, as part of non-operating expenses not related to production and sale, expenses for the liquidation of decommissioned fixed assets are taken into account.
Consequently, the costs of the enterprise for paying for the services of a specialized organization (organizations) involved in performing actions related to the write-off and disposal of fixed assets will be reasonable and can be included in non-operating expenses, subject to their appropriate documentary evidence.
The date of these expenses is recognized as the date of settlement in accordance with the terms of the concluded agreements or the date of presentation to the taxpayer of documents serving as the basis for making settlements, or the last day of the reporting (tax) period (clause 3 clause 7 article 272 of the Tax Code of the Russian Federation).
According to the opinion of the Ministry of Finance of Russia, expressed in a letter dated September 19, 2007 N 03-03-06 / 1/675, if the decommissioning of an object of a fixed asset from operation and its liquidation are carried out in different tax periods, the costs of liquidating such a fixed asset relate to non-operating expenses that reduce tax base for corporate income tax, in the tax period when the liquidation was actually carried out.
In the letter of the Ministry of Finance of Russia dated 08.12.2009 N 03-03-06 / 1/793, considering the issue of recognition as part of non-operating expenses residual value of the fixed asset being liquidated, the department's specialists point out that dismantling is not a prerequisite for the liquidation of the fixed asset.
Thus, taking into account the opinion of the Ministry of Finance of Russia, we believe that the expenses for the disposal of office equipment can be recognized as non-operating expenses as of the date of signing the act of a specialized organization, even if these expenses are incurred in the tax period following the period of deregistration of office equipment.
However, in some cases, according to tax authorities, for the write-off of fixed assets from accounting, confirmation of the actual disposal of the object is important (for example, an act of disposal, an act of acceptance and transfer of the object during its implementation, see in this regard the resolution of the Federal Antimonopoly Service of the West Siberian District of 09.02.2009 N F04-3846 / 2008 (247-A27-40)). In this court session, the court upheld the arguments of the tax authority.
In this regard, we believe that it will be safer, from the point of view of taxation, to write off office equipment and recognize disposal costs in one tax period, since recycling confirms the actual disposal of the accounting object.
It should be noted that the cost of materials or other property obtained during dismantling or dismantling during the liquidation of decommissioned fixed assets is included in non-operating income organizations on the basis of paragraph 13 of Art. 250 of the Tax Code of the Russian Federation. The assessment of such income must be made at the market price (Article 105.3, paragraph 5 of Article 274 of the Tax Code of the Russian Federation).
Note:
One of the ways to write off office equipment from the register can be its sale to specialized organizations that buy out old equipment and dispose of it, then your organization will not need to come and keep records of scrap and waste of precious metals.
Prepared answer:
Legal Consulting Service Expert GARANT
Vakhromova Natalya
Response quality control:
Reviewer of the Legal Consulting Service GARANT
Queen Elena
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.