Will determine how you purchased the computer and accessories to properly capitalize the computer equipment. If all components and additional peripheral devices purchased at the same time, then the computer must be considered as one inventory item to fixed assets, as neither one of its components cannot operate individually. If you decide to capitalize the computer components separately, you could be charged with tax evasion.
Similarly, consider the additional device if you purchased the printer or scanner and include them in a single inventory object, because without the computer these devices will not function.
Please note that after the introduction of the computer it can be completed. For example, if you purchase and connect the modem or the printer. In this case, there is no need to add it to the set of computer to debit the peripheral device to the computer. Modem (printer) and the computer was taken on record at different times, because it is not necessary to combine them.
Justify this accounting rule "Accounting for fixed assets", it States that when part of the object different useful lives, each part can be considered as independent inventory object. Level of service is determined by the organization itself. For example, it can be installed for a period of 12 months. For example, if the period of operation of the PC and printer on different 12 months, surrendered them as different inventory objects.
Spend registration costs for parts in case of parts replacement or repair of the computer in the following way. When replacing broken or missing parts – is repair, which is produced to maintain the computer in working position. Therefore, such costs are expensed. The cost of new items will be included in "other expenses" in the period of repair. And the replacement of working parts is considered a more modern upgrade.
Spend the partial removal of an asset, i.e. to arrange the disposal of the old parts, and then to reflect upgrades. That is, the value of PK is first reduced and then increased. Old item best to utilize, if you won't use it in the future.