Laptops are more and more actively used by enterprises in the course of their activities, they are often preferred to bulky stationary computers. However, legislation tends to lag behind the rapidly evolving reality, and it is not always clear how to take into account and write off the costs of newfangled inventions. There is no word "laptop" in the Tax Code.
Instructions
Step 1
The option of writing off the costs of buying a laptop depends on the cost of the latter. Article 256 of the Tax Code of the Russian Federation gives the characteristics of the depreciable property, and among other things, these characteristics include the cost of more than 40,000 rubles. Accordingly, if your laptop costs less than this amount, then it is considered not a fixed asset, but low value, and its cost is written off at a time in the tax period when the acquisition was made.
Step 2
If the cost of a laptop is more than 40,000 rubles, then it is entered on the balance sheet as a fixed asset and is subject to depreciation in accordance with the accounting policy of the enterprise. In this case, one should be guided by the classification of fixed assets by depreciation groups, approved by the decree of the Government of the Russian Federation of 01.01.2002 No. 1. A laptop in this classification belongs to the category of "electronic computers", that is, to the second depreciation group with a useful life of two to three years inclusive. The exact useful life within this framework is established by the order of the head. During this period, the cost of the laptop is written off gradually in accordance with the depreciation policy. The deadline is determined based on the technical characteristics and recommendations of the manufacturers, however, it must fit into the specified framework, otherwise tax problems are inevitable.
Step 3
If you are an organization operating in the field of information technology, and you have the appropriate state accreditation, then the above terms and conditions do not apply to you. You can write off expenses on electronic computing equipment as material costs. Of course, in doing so, you must comply with the requirements established by the Tax Code for organizations of this type.
