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 capitalize the program
At present, almost all organizations by the nature of its activities using various software. It can be used for the purposes of the human resources and accounting, automation of production and trade, or regulation of management activities. Despite the wide distribution of programs, a lot of businesses are faced with many challenges in order of their capitalization in accounting.
Determine what rights the company received for purchased software. Depends on how it will impact their purchase and use in accounting. Distinguish between exclusive and non exclusive rights. Exclusive rights mean that the company has the right to use and disseminate the program. If the software is acquired under agreement of sale, then there are non-exclusive rights to it.
Purchase the program, which does not occur exclusive rights according to the PP. 26 paragraph 2 article 149 of the Tax code of the Russian Federation. Reflect payment for the right to use the software as opening a debit account 60 "accounts payable" and credit of account 51 "Settlement accounts". Take payments for prepaid expenses which will need to be written off over the term of the license agreement.
For this posting the program, go to the debit of the account "prepaid Expenses" in correspondence with account 60. Then write off these expenses in equal installments on the debit of account 26 "General expenses" or 44 "Expenses on sale" an appeal to the credit of account 97.
Take software intangible objects in that case, if after its purchase, the company gets exclusive rights and it meets the requirements of PBU 14/2007.
Surrendered the program cost less than 20 thousand rubles a part of the cost at the same time. Write-off of expenses made opening the debit of account 08 "Investments in non-current assets" and credit of account 60. If you purchase several softwares and each of them costs less than 20 thousand rubles, and consider them separately in order to produce a one-time write-off.
Take the software cost more than 20 thousand rubles intangible assets. Write off the cost of the debit of account 04 "Intangible assets" with the correspondence with account 08. Conduct monthly depreciation program account 05 "depreciation of intangible assets".