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.