Computers, as well as components for them, are an indispensable element of the procurement of any organization, since no company can do without them now. How to properly purchase computers for accounting?
Instructions
Step 1
Determine how the computer and accessories were purchased in order to correctly capitalize the computer hardware. If all components and additional peripheral devices were purchased at the same time, then the computer must be counted as one inventory item in fixed assets, since none of its component parts can work separately. If you choose to capitalize the computer hardware separately, you may be charged with tax evasion.
Step 2
Similarly, consider additional devices if you purchased a printer or scanner - include them in a single inventory item, since these devices will not function without a computer.
Step 3
Please note that after the computer is put into operation, it may be upgraded. For example, you bought and connected a modem or printer to it. In this case, there is no need to add it to the set to the computer in order to capitalize the peripheral device for the computer. The modem (printer) and the computer were registered at different times, so there is no need to combine them.
Step 4
Justify this accounting with the "Accounting for fixed assets" norm, it says that when parts of an object differ in terms of useful life, then each part can be accounted for as an independent inventory object. The level of such exploitation is determined by the organization itself. For example, it can be set for a period of 12 months. For example, if the lifespan of the PC and the printer differ by 12 months, capitalize them as separate inventory items.
Step 5
Track your component costs when you replace parts or repair your computer as follows. When replacing a broken or lost part, this is the repair that is made to keep the computer in working position. Therefore, such costs are expensed. The cost of the new part will be included under Other expenses during the period of the repair. And replacing a working part with a more modern one is considered an upgrade.
Step 6
Carry out a partial liquidation of a fixed asset, i.e. formalize the disposal of the old part, and then reflect the modernization. That is, the cost of a PC will first be reduced and then increased. It is best to dispose of the old part if you will not use it in the future.
