Computer equipment accounted for according to the items of the invoice. If the system unit is supplied ready assembled, it come fully. The monitor and system unit consider as separate objects. If computer components have different service life and the invoice in a separate line, each part is assigned an inventory number, after which it is put on the account. If the total value of all structurally articulated components exceeds 100 minimum wages, consider the computer as a single fixed asset.
According to point 5 of PBU 6/01 and paragraph 7 of PBU 1/2008, if the accounting policy is expected to reflect the fixed assets up to 40 thousand roubles in the part of material and production costs, the newly acquired property, in particular the computer are reflected in the account 10 and is charged on the loan accounts of 20.44 or 26.
If the accounting policy does not provide for this, each object reflects as a basic tool in the account 08 "Investments in non-current assets", crediting with the account 60 "Settlements with suppliers and contractors", and then transferred to the account 01 "fixed assets". If components purchased separately, when their life is less than 12 months, they are accounted on account 10 "Materials".
According to section 1 of article 256 of the tax code when calculating tax computer costing less than 40 000 rubles is recognized as the main means, then, reflect it in the tax costs on the date of commissioning in the composition of material expenses.
Blowing the computer as a basic tool, enter it into operation. To do this, calculate its useful life. On the basis of the depreciation rates and the useful life, compute the depreciation charge. Wiring for writing-off the following: 26 of 20.44 or debit account and credit account 02.
Advice 2: How to reflect in accounting, construction
To reflect construction accounting in accounting uses the same account as in the account of any other industrial enterprise. One of the features with this is the need to reflect income and expenses separately for each construction project.
Reflect the cost of materials in accounting, accounting for construction works from the materials of our acquisition transactions: the Debit account 10 "Raw materials" Credit account 60 "Calculations with suppliers" is considered acquired for construction materials;- Debit of account 19 "VAT on purchased material values," Credit account 60 "Calculations with suppliers" - accounted for VAT on the invoiced building materials;-the Debit account 20 "Primary production" Credit of account 10 "Materials" - written off are actually spent materials on construction projects.
Write off in the debit account 20 other costs associated with the construction of these objects: wages basic workers, auxiliary production, etc., making the transaction:- Debit of account 20 "Primary production" Credit account 70 "Wages" (23 "Auxiliary manufacture", 25 "General production costs", 26 "General expenses").
Make transactions after the completion of works at the construction site and deliver them to the customer: - Debit of account 62 "Settlements with buyers and customers", Credit of account 90 "Sales" (sub-account "Revenue") - objects delivered to the customer for the estimated cost; the Debit of account 90 "Sales" (the subaccount "Cost"), the Credit of account 20 "Primary production" - written off cost of completed orders in the context of each of them.
Determine the income for individual work or in the construction project as a whole. In this case, calculate the difference between the amount of work performed during the accounting period and attributable to them costs.
If the customer supplies to the construction site, the materials, reflect in accounting the accounting the construction of this object the following transactions: the Debit of account 41 "Goods" Credit account 60 "Calculations with suppliers" - takes into account the building materials;- the Debit of account 19 "the VAT on the acquired material resources", Credit of account 60 - VAT is reflected in the posted materials; the Debit 60, the Credit of account 51 "Settlement account" paid for the supply of building materials;- the Debit of account 62 "Settlements with suppliers and contractors", Credit of account 90 "Sales" (sub-account "Revenue") is considered a revenue for the building materials;- the Debit of account 90 "Sales", Credit of account 41 "Goods" - charged the cost of materials.
Sleep is further received from the customer materials, and other expenses for the construction of the facility, to cost accounts in the usual manner. In the preparation of acts of performed works for the estimated cost, the cost of materials of the customer is reflected in a separate line "Return materials" (after the line "total") and reduces the estimated cost of construction and installation works.