How to write off a computer in a budget organization, an act for writing off office equipment

Reasons for writing off computer equipment: examples

Our publication is devoted to the disposal of office equipment included in the OS, so we will add just a few words about how to write off a computer costing less than 40,000. Such equipment is usually included in the inventory and is written off as costs during commissioning.

The main criterion for writing off OS is the loss of necessary useful qualities used for production purposes. The classic reasons for such a loss are physical and moral wear and tear, as well as breakdown or damage that cannot be eliminated. Legislators have approved very short useful lives (USL) for depreciation calculations for office equipment - 3 - 5 years. We will not dwell on physical wear and tear, since it is associated with an understandable situation when the SPI of office equipment has expired and write-off is carried out legally. Let's talk about obsolescence.

Office equipment, to a much greater extent than other groups of operating systems, is subject to rapid obsolescence. This is due to the rapid development of computer technology and often leads to the fact that the company’s fleet of working computers requires modernization or complete renewal in order to make production profitable. And periodically repeated modernization of equipment does not always satisfy the increasing requirements of new software products, so we can talk about obsolescence of the object.

General points and features of drawing up the act

If you are tasked with inspecting equipment and drawing up a report on its technical condition, look at the recommendations below and familiarize yourself with a sample document.

Before moving on to the description of this particular act, we will provide some general information that is typical for all such papers. Today, standard forms of primary documents have been abolished, so company representatives can write them in any form - this also applies to the act on the technical condition of equipment. At the same time, if your organization has an approved template for such a document, it is better to follow it - this will save time and eliminate the need to rack your brains over its composition and text.

The act can be written on the company’s letterhead or on a blank sheet of any suitable format (usually A4), by hand or on a computer. When entering information, you must try to avoid inaccuracies, erasures and corrections - in the future they can play a negative role in establishing the legality of the document.

Another important requirement that must be taken into account is to have the form certified with the autographs of all members of the commission who were present when certifying the technical condition of the equipment.

A stamp should be placed on the form only when the clause on its use for such papers is enshrined in the accounting policy of the organization.

The act is written in several copies - one for each member of the commission. Information about the act must be included in a special accounting journal.

After drawing up, the act should be placed in a separate folder along with other similar documents, and after the expiration of the storage period, it should be disposed of, following the algorithm established by law.

How to determine aging equipment

But it's not that simple. The aging of a computer requires confirmation by facts, which may include the following:

with normal processing of information volume in 1 hour, the computer does this for several hours;
The purchased program cannot be installed on an existing computer due to its outdated parameters, etc.

However, the impossibility of modernization must be proven. The argument here may be the fact that the production of components compatible with the existing computer configuration has ended. In addition, when the service life of the unit specified by the manufacturer expires, its failure can cause significant harm to production.

How is an equipment write-off act formed?

In most cases, fixed assets are subject to write-off in the following cases:

The property fell into disrepair.
It is impossible or economically infeasible to restore the object.
Equipment does not exist as a single entity.

All three circumstances must be present, otherwise the write-off will be illegal. For example, you cannot write off a computer on the grounds that its performance is not sufficient to run a program. The hardware remains suitable for lower performance programs such as word processing or email. The write-off of the printer will be considered unreasonable if the commission does not include a technical specialist who can confirm that the fixed asset cannot be repaired. It will also not be legal to write off equipment without a decision on its disposal.

Reasons for computer breakdown for write-off

The inability to use the unit due to breakdown also becomes a reason for write-off. This could result in a failure:

expensive components of the system unit, the reason for which was a power surge or ingress of water, dust, etc.;
microcircuits due to electrolyte spillage from a depressurized Bios battery, or due to a stabilizer failure;
body blocks due to deformation, etc.

In case of such malfunctions, writing off computer equipment is possible if repairs are unrealistic or their cost is similar to the cost of purchasing a new unit. The write-off procedure begins with the preparation of a conclusion about the presence of a malfunction in office equipment. We will present the write-off algorithm below.

Certificate of write-off of equipment that has become unusable

On the right side of the form enter:

OKPO code of the company (can be found in the constituent documents),
date of write-off of fixed assets from accounting,
number and date of issue of the document that became the basis for write-off,
personnel number of the financially responsible employee.

Below is the document number, the date it was compiled, and the reason for the write-off.
On the right is a place for approval of the act by the director of the enterprise.

The next part is presented in the form of a table and relates directly to the property being written off:

the name of the fixed asset is entered in the first column,
in the second and third - inventory and serial numbers, respectively,
on the fourth or fifth date of release of the product and the date of its acceptance onto the balance sheet of the organization.
The actual service life is entered in the sixth column (i.e.

Accessory equipment malfunctions

Monitors, keyboards, and mice also break down, and these faults may or may not be fixable.

The cause of monitor failure may be damage to the matrix or screen processor. The mouse and keyboard are most susceptible to breakdowns (due to burning, sticking or oxidation of contact groups, mechanical failures, etc.) and are replaced quite often. Often the result of breakdowns of auxiliary elements is the failure of the system unit.

The process of writing off components for office equipment is similar to writing off a system unit.

Act on write-off of fixed assets in form OS-4

The write-off procedure takes a lot of time. The action plan is as follows:

Determine the technical condition of the object.
Complete the required documentation.
Obtain permission to write off.
Disassemble the equipment.
Capitalize possible returnable material assets.
Sort and recycle.
Write off the balance sheet.

The write-off process must be reflected in the accounting records. The wiring for this is as follows - D 105 00 000 K 401 01 172. Computer equipment In their activities, enterprises are faced with electronic equipment that becomes obsolete over time.

From this moment on, there is a need to write it off. First, it is necessary to form a commission, which will be entrusted with the duties of writing off and drawing up a conclusion. The main thing is that the commission members understand office equipment and have the appropriate education.

Write-off of office equipment and computers in commercial companies

So, in order for unused equipment not to be listed on the balance sheet, increasing the amount of wear and tear and not benefiting production, it must be written off.

The write-off rules for merchants are very simple. The legislator does not oblige them to involve specialists to assess the suitability of the equipment from outside, and in order to formalize the write-off of office equipment, a commission should be created from the company’s personnel and its conclusion on the write-off of the computer should be validated, which specifies the causes of breakdowns, the possibility and cost of repairs or the irrationality of its implementation . At the discretion of the head of the company, you can attract a specialized organization or a third-party appraiser if the company does not have such specialists.

Based on the conclusion, they draw up an act of writing off computer equipment. There is a unified form No. OS-4b “Act on the write-off of groups of fixed assets”, which indicates all the technical characteristics of several objects, the initial and residual (if any) cost of each, the amount of accrued depreciation, the reasons for disposal and information on the presence of precious metals and transfer for recycling. Legislators do not oblige the use of an act of form No. OS-4b; companies have the right to develop their own document with the mandatory details, but practice has shown that the standard form of an act for writing off computer equipment is more often used, a sample of which can be downloaded below.

How to write off

The procedure follows the following scheme

identification of technical condition, which is one of the main ones;
filling out the necessary acts;
acquisition of permits;
parsing;
disposal and accounting of parts remaining after disposal;
removal from the register.

A budgetary enterprise makes a decision on deregistration independently

. The exception is the write-off of technical items such as valuable property.

It is assigned to the enterprise and was acquired using funds issued by the founders. The organization will make a certain decision to carry out the approval.

To deregister, a set of certain measures

. They are assigned to a commission that works constantly and makes decisions on the receipt and deregistration of received materials.

The powers and contents of the commission are approved by the head of a particular enterprise. It does the following

Inspects equipment subject to write-off, identifying and familiarizing itself with all the information contained in the technical documentation.
Makes a decision on the use of equipment in the future, its use (or write-off). In addition, he examines the possibility of using spare parts, structures and principles of their restoration.
Determine the reasons (including wear and tear of any nature), violations of operating rules, emergency disasters, long-term non-use, as well as other reasons that lead to the need to write off materials.
They are activated depending on the type of property of a certain type. The documentary package depends on the list approved by the federal body in whose department a certain enterprise is located.

The commission has the right to make decisions when a quorum has been created, i.e. 2/3 of the total. They have the right to review the provided documentation for no more than 2 weeks.

If the members of the commission cannot independently make the right decision due to their lack of certain skills, expert workers

. They can be convened on a paid or voluntary basis. In the case of an invitation for a certain amount of money, the work will be paid for from the budget, from one’s own funds or personal savings.

A person performing labor duties directly related to the financial responsibility of a given enterprise is not appointed as an expert. The decision is made by a large number of votes. Next comes the signing of the paper.

After the commission has adopted the necessary resolution, primary documents are drawn up

Drawing up a specific act aimed at deregistration of the main parts.
An act aimed at writing off materials related to fixed assets.

The sale of parts reflected in the act is not permitted until the relevant resolution is adopted.

After completion of the work specified in the act, the papers are signed by the manager

. The documentation must be sent within one month to the federal agency that deals with state property.

Almost all types of equipment contain precious metals. The enterprise is obliged to document their arrival, movement, accounting and disposal.

The organization, according to the instructions, has the right

Carry out the processing of jewelry located inside the devices independently.
To sell scrap containing precious metals.
On a toll basis, transfer scrap to other organizations for further production.

Organizations do not have the ability to recycle and withdraw precious metals on their own

. Also, sometimes it is simply unrealistic to remove them. This indicates that not everyone can do such work on their own.

Technology contains a large amount of substances harmful to health.

. For these reasons, low-cost enterprises should properly plan their budget and take into account the recycling of computer equipment. An organization that has permits for this type of activity will provide assistance in this regard.

The list of enterprises that have the right to refining jewelry was approved by a decision of the Government of the Russian Federation. Between the enterprise and the organization performing such an action, a contractual relationship is concluded, where all the most important points are stipulated.

The accompanying documents must indicate:

Name, weight and volume of metals contained in parts subject to transfer.
The method that determined the volume of precious metals. Information is taken from the developers’ documentation, or based on the results of the commission.

After the work on the removal of scrap precious metals has been completed, the organization that performed such work records its volume and cost.