Certificate of write-off of computer equipment. Disposal of computers and office equipment (printers, monitors)

It is difficult to imagine the offices of government agencies and commercial organizations without computers, printers, MFPs, laptops, air conditioners and other equipment. Modern offices are equipped with a variety of technology that helps to organize work competently, improve document flow, and make working conditions comfortable. But the time comes, gadgets become obsolete, and it becomes necessary to write off office equipment and hand it over for recycling. Considering the complexity and multi-stage nature of this procedure, it is better to entrust this matter to professionals.
Since 2006, the ALAR company has been carrying out the procedure for writing off obsolete equipment in organizations in Moscow and the Moscow region and is engaged in its processing. We have the necessary staff of specialists, state-issued permits regulating the activities of recycling organizations

The procedure for writing off office equipment

Legal entities cannot independently get rid of old office equipment by simply throwing it in a landfill. This is prohibited by Russian law and is punishable by a fine of up to 200 thousand rubles. Commercial enterprises can remove household or office equipment placed on the balance sheet of fixed assets only by drawing up an act for writing off the office equipment, after a preliminary assessment of its suitability for further use by a special commission.
Unlike budgetary institutions, the legislation of the Russian Federation allows commercial organizations to create this commission from their own employees, necessarily including the chief accountant or a person replacing him. If you don’t have your own specialists who can give an opinion on the unsuitability of the equipment, you can involve an expert from a specialized organization.
The write-off takes place in stages:

• First, specialists assess the suitability of office equipment for further use in order to prevent write-off for personal gain.
• Then a write-off act for office equipment is drawn up, which indicates the inventory number of each unit to be written off, the reasons for write-off, and the cost at the time of purchase. The act is signed by the members of the commission.
• The head of the enterprise (department) issues permission to write off the equipment specified in the act.
• The equipment is dismantled and prepared for removal for disposal.

Disposal of office equipment is carried out only by companies that have state-issued permits. This requirement is due to the presence of non-ferrous and precious metals in the components. The recycling company issues the Customer a package of documents confirming the fact of transfer of office equipment and associated costs. Subsequently, this documentation is taken into account in the process of calculating income tax in the item of non-operating expenses on the basis of Art. 265 of the Russian Tax Code.
Having extensive experience in this field, ALAR LLC provides services for the write-off and disposal of office equipment to metropolitan commercial enterprises and organizations at a highly professional level. Having a state license and permission to work with precious metals and toxic substances allows us to resolve all issues quickly and efficiently.

Write-off of office equipment in budgetary organizations

When writing off office equipment, heads of budgetary organizations should be guided by the Decree of the Government of the Russian Federation No. 834 of October 14, 2010, which regulates the write-off of property in government institutions.
Initially, the organization makes the decision independently, but to implement it, an examination of office equipment for write-off is necessary, including the involvement of organizations involved in recycling. A package of documents for requesting permission for write-off and disposal is submitted for approval to the state body for the management of budgetary funds (GRBS).
The main differences between write-offs in a budgetary organization and a commercial one are that in this case a larger number of permits are required:

• order on the formation of a commission;
• technical report on the condition of the equipment, signed by specialists (possible involvement from outside);
• OS inventory cards;
• technical passports for each decommissioned unit;
• an extract from the register of municipal property for each object.

The composition of the package of documents may change in cases where the timing of write-off of office equipment coincides with the recommended service life, and if the equipment is written off earlier (for objective reasons) than it has exhausted its service life or is obsolete.
After the commission has drawn up a write-off act, it is necessary to approve them from the head of the organization and obtain permission from the State Registration Service. Only after this can you begin to dismantle and remove office equipment for recycling.
ALAR LLC employees have the necessary experience in working with budgetary organizations and regulatory government agencies on the issue of write-off and disposal of office equipment. We provide professional assistance in organizing the write-off procedure, and will also take on all the work of disposing of office equipment.

DOWNLOAD LIST OF NOMENCLATURE

FOR EXAMINATION OF TECHNICAL CONDITION

Reasons for writing off office equipment

Russian legislation has combined the reasons why any equipment can be removed from an organization’s balance sheet into 6 groups:

• sale;
• donation;
• gratuitous transfer to another legal entity (for example, when reforming an enterprise);
• damage or theft;
• damage as a result of force majeure (fire, faulty communications, earthquake, etc.);
• wear and tear, obsolescence.

Before sending equipment for disposal, the management of the institution must assemble a commission, including officials responsible for the safety of fixed assets, headed by the chief accountant or his replacement. The commission determines:

• the reason for removing the OS from the balance sheet (for example, obsolescence);
• persons responsible for the damage (if any);
• the ability to use individual units and components for recycling.

Involving a technical specialist in the commission will help to competently substantiate the reasons for write-off based on the defective statement, draw up a conclusion on the write-off of office equipment, transfer the equipment to the recycling company according to the act, and remove it from the balance sheet based on the documents issued. Based on the results, the commission draws up an “Act on the write-off of an asset.”
Contacting specialized recycling companies will free the management of a budgetary institution from organizing the assessment of parts containing non-ferrous and precious metals, putting them on the balance sheet, determining their quantitative content and reporting to state regulatory authorities.
The ALAR company is engaged in the disposal of office equipment written off from the balance sheet of organizations. When working, we rely on the defect list, which defines a list of defects and is valid throughout the country. We will take on the issue of parsing, sorting and accounting for valuable components. Upon completion of the work, the Customer is provided with a certificate for decommissioning of office equipment.
You can find out the terms of cooperation and calculate the cost of write-off and disposal services with the help of our consultant by calling the phone number listed on the website or leaving a request for a call back.

In every organization you can find computers, printers, air conditioners and other equipment. But it is often caused by problems. What problems arise and how can they be avoided?

Write-off of fixed assets includes:

• Establishing the technical condition of individual units of fixed assets;
• Preparation of necessary documents;
• Obtaining permission for further write-off;
• Dismantling, disassembly;
• Disposal of objects and registration of materials received from their disposal; write-off from the balance sheet.

Determination of technical condition

The regulations of the Russian Federation stipulate that institutions may not involve specialized companies to provide an opinion on the technical condition of electrical and computer equipment and the need for its write-off. This decision is made by a commission, which consists of employees of the organization with appropriate qualifications. The commission carries out the following work:

• Inspection of objects subject to write-off, using budget accounting information and the necessary technical documents;
• Determining the feasibility (suitability) of the subsequent use of objects, the possibility and probable effectiveness of their restoration;
• Determining the reasons for writing off objects (moral or physical wear and tear, violation of terms of use, etc.);
• Identifying the persons responsible for the premature write-off of objects, making recommendations to bring them to justice as provided for by the company’s rules or legislation;
• Establishing the possibility of using individual parts, components, materials of decommissioned objects and their assessment based on the current market value;
• Exercising control over the receipt of precious and non-ferrous metals from decommissioned objects, determining their mass and delivery to a warehouse, and subsequently to an institution for receiving recyclable materials;
• Creation by the commission of acts on write-off of objects.

If the organization’s staff does not have specialists with the necessary qualifications, then the possibility of attracting them from other organizations that are subordinate to the main manager of budget funds should be considered. Provided that the justification for the need to write off fixed assets is permissible only with the involvement of a specialized institution, the organization needs to conclude an appropriate contract.

Coordination

Based on the results of its work, the commission creates a package of documents that is necessary for approval by management (OS). The list of such documents is established by GRBS. In relation to the write-off of computer equipment you will need:

• Order of the manager (copy) on the formation of an existing commission for writing off fixed assets;
• Conclusions on the technical condition of equipment, which are issued by specialized companies, confirming the impossibility of restoring the object and using it in the future (if the organization does not have specialists with the required qualifications on staff);
• Inventory cards (copies) of fixed assets accounting;
• Technical passports (copies);
• Extracts about objects from the register of municipal property;
• Accident reports (copies) and certificates of the cost of damage (copies);
• Certificates from local authorities confirming the fact of an emergency or natural disaster;
• Documentation confirming the adoption of certain measures to protect the interests of a legal entity and compensation for damage caused (when fixed assets are written off due to damage, shortage, theft).

The above list cannot be called exhaustive. The documentation attached to the acts of write-off of fixed assets must be approved by authorities that are authorized to represent the interests of owners in property management.

The completed documentation is submitted to the director of the organization for decision-making. Depending on the procedure for writing off fixed assets established by regulations, the director of the organization has the right to:

• Personally approve acts of write-off of fixed assets. A similar opportunity, for example, is provided for federal organizations that are subordinate to the Ministry of Health of the Russian Federation by order No. 306 dated April 28, 2010. In particular, the order states that in the event of write-off of federal property (except for real estate and vehicles), the original cost of which does not exceed 200,000 rubles, the right to make a decision on its write-off is granted to the directors of organizations. At the same time, they will be personally responsible for compliance with the process of writing off federal property in accordance with current legislation;
• Submit documents to the main manager of budget funds so that a decision can be made to write off fixed assets;
• Submit documents to the main manager of budget funds so that a decision can be made to write off fixed assets in agreement with the municipal property management authorities.

It is necessary to return to Order No. 306, which contains a list of necessary documents relevant to the above. You will need:

• A letter from the organization on letterhead with a full name, with a list of fixed assets attached that relate to movable property, the write-off of which must be agreed upon. The list includes:
  • Serial number;
  • Name of OS objects;
  • Release date of OS objects;
  • Inventory number of OS objects (for vehicles – registration number, make, type);
  • Initial cost of OS objects;
  • Residual value of fixed assets on the day of write-off;
  • The period of use, which is established for a specific OS object, and the actual period of use on the day of write-off;
  • Justification of the main reasons for write-off and the impossibility of subsequent use of fixed assets;
• Acts on write-off of fixed assets (forms 0306003, 0306004, 0306033) in 2 copies;
• Inventory cards for accounting of OS objects (copies);
• Conclusion on the technical condition of OS objects (copies), which will confirm their unsuitability for use (if the organization does not have relevant specialists on staff, then a copy of the conclusion issued by an institution licensed for this type of activity, with a license attached);
• A copy of the protocol of the working commission on write-off of fixed assets, which indicates the impossibility of restoring the objects or the inappropriateness of this procedure;
• A copy of the order on the formation of a working commission for the write-off of fixed assets of the institution.

In cases where it happens write-off of fixed assets, for which the period of actual use does not exceed the useful life, in addition to the above documents, the following are required:

• An inspection report carried out by the organization on the misuse/storage of OS objects with the culprits identified;
• A document on the measures taken regarding the perpetrators who caused damage to OS objects, with attached certificates confirming this (if the perpetrators were identified);
• A copy of the resolutions on the initiation of a criminal case or its termination (if it was initiated);
• Certificate from the organization about the cost of damage;
• Certificate from the organization regarding compensation for damage by the perpetrators;
• A letter explaining the reasons that caused the write-off of fixed assets before the end of their useful life (if there are no perpetrators).

If there is a write-off of fixed assets that have fallen into disrepair due to a natural disaster or other emergency situation, in addition to the above documents you will need:

• Copies of reports of damage caused;
• A certificate from the executive authorities of a region of the Russian Federation or a municipal entity, which will confirm the fact of a natural disaster or other emergency situation;
• Certificate from the organization about the amount of damage caused.

Copies of all documents must be certified by the seal of the organization and the signature of the head. No erasures, blots, or adjustments are allowed in the documents.

Precious metals

Almost all computers, printers and other office equipment contain small quantities of gold, silver and other precious metals. Each institution is obliged to document their receipt, inventory, movement and disposal.

An organization, in accordance with Instruction No. 68 on the procedure for accounting and storing precious metals, precious stones, goods made from them, as well as maintaining records during their production, circulation, use, approved by the Ministry of Finance of the Russian Federation, the organization has the right:

• Independently process (process) collected scrap that contains precious metals and sell it without additional permits;
• Transfer to refining organizations or companies involved in the collection of waste and scrap, processing and primary processing, for subsequent refining and production.

In most cases, organizations do not have the ability to independently dispose of office equipment and remove parts containing precious metals. In addition, in some cases, their independent removal is impossible. This is due to the fact that in addition to precious metals, office equipment often contains substances harmful to human health and life (for example, lead, mercury). Monitors generally fall into the category of hazardous waste because radiation accumulates in them over several years of continuous operation. In such cases, it is prohibited to dispose of such waste yourself. This is the activity of specialized and licensed organizations, in accordance with Decree of the Government of Russia No. 524). Therefore, organizations are required to plan costs taking into account the disposal of office equipment with the help of specialized companies.

The list of organizations that have the right to carry out refining of precious metals is approved by the Government of the Russian Federation in Resolution No. 972 “On approval of the procedure for the activities of institutions that carry out refining of precious metals, and the list of institutions that have the right to carry out refining of precious metals.” A special contract is concluded between the refining institution and the organization, which specifies all the basic conditions. The accompanying documentation to the contract should indicate:

• The mass, quantity and name of precious metals that are in the transferred parts and assemblies;
• The method by which the content of precious metals is determined (for example, on the basis of a passport for office equipment or in accordance with technical documents for similar models (forms, instruction manuals, labels, reference books, etc.)), or in the absence of this information ( foreign, outdated Russian equipment, etc.) - according to data from development companies or on commission, based on analogues, calculations).

After work has been carried out to extract precious metals from scrap, the refining institution submits to the organization a refining passport (act), which indicates the actual amount of precious metals obtained from scrap and their total cost. As a rule, this data does not coincide with the original information. Therefore, appropriate adjustments are made to the primary documents (the original entries are crossed out and the information indicated in the refining passport is added above them).

Example 1

The organization writes off physically worn out and obsolete equipment. For example, a computer monitor that was purchased using funds from income-generating activities (residual value - 7,000 rubles). The organization dismantled fixed assets. After dismantling, parts containing precious metals were obtained. Their pure mass was 40 g, which is equal to the amount of 4,000 rubles. The act of acceptance and transfer of units and parts was issued by the refining organization. Upon completion of the work, the submitted report indicates the content of precious metals - 35 g for the amount of 3,500 rubles (VAT - 534 rubles). This amount goes to the organization’s account, which was opened with the municipal body of the Federal Treasury for the purpose of accounting for procedures with funds acquired from activities that generated income.

It is worth noting that the “Purpose of payment” item in the payment order in this case indicates the name of the source of income or the point of the permit that was issued to the organization. The organization, after receiving money into the account for activities that generated income, must transfer these funds to account 40101 in the federal budget. The payment order in paragraph 104 indicates the budget classification code 000 1 14 02013 01 0000 440 “Income received from the sale of property under the operational management of a federal institution (with the exception of property of autonomous federal institutions), in terms of the sale of materials for the designated property” with an indication in fields 1-3 of the income code, the code of the main income administrator (federal executive body), which is assigned the right to dispose of federal property. In turn, the “Purpose of payment” item is filled in with the code 000 3 02 02010 01 0000 440 and the justification for the transfer: “Transfer to the federal budget of funds from the sale of property that is under operational management.”

General permission to create personal accounts for accounting for funds received from activities that generated income, in this case, must contain indications of the source of income coming to the personal account: “Sale of scrap and waste of precious metals and/or income from refining, with further transfer of acquired funds to the federal budget.” The organization subsequently transferred funds to the federal budget.

Example 2

We use the first example, with the only difference that the organization that accepted the waste of precious metals transfers funds directly to the federal budget to account 40101. In paragraph 104 of the payment order, the budget classification code is indicated 000 1 114 02013 01 0000 440 “Income received from the sale of property that is in the operational management of federal organizations (with the exception of the property of autonomous federal organizations), in terms of the sale of inventories of the designated property” with the designation in fields 1-3 of the income code of the code of the main income administrator (federal executive body), for which secures the right to dispose of federal property.

Subject to write-off if accompanied by appropriate official evidence of wear and tear. The specialist must describe in a clear manner for accountants why the type of processor or motherboard in the computer is outdated and requires replacement.

Also, in order to determine the unsuitability of a computer for use, you can create an active commission headed by a chief accountant and persons responsible for the safety of the equipment.

The created commission will inspect the equipment subject to write-off, get acquainted with the technical documentation and accounting data, and finally, determine the unsuitability of the object for use and restoration. The commission will also find out the reasons why the equipment failed and determine whether any components of the decommissioned equipment can be used in the future.

Based on the results of the commission, an act on the write-off of the main form N OC-4 is drawn up. This form describes the accounting data characterizing the written-off object. The head of the company or the decommissioning act, after which the object must be dismantled and parts and components suitable for use and repair removed.

Unusable parts are disposed of in accordance with their market value, which can be determined based on stock quotes and market prices known in the media. After the act has been drawn up and the cost of disposal has been determined, information about the disposal of the object is noted in the inventory book.

Difficulties often arise when decommissioning equipment if it is transferred free of charge to someone - an orphanage, school, hospital or other organization receiving assistance. For such a process, you need to draw up an invoice for the acceptance and transfer of fixed assets, according to form N OC-1.

A mark about the transfer is placed in the inventory card of the object, and after the object moves to a new location, the card is withdrawn, and a note about the new location of the equipment is also made in the inventory book. In financial terms, the company will have to add additional income tax (24% of the amount of the loss) to the loss from the gratuitous transfer of equipment.

To write off the monitor, you need to assemble a special commission. The commission members will determine that the monitor cannot be repaired, approve the need to write it off and sign the appropriate documents.

You will need

• List of required documents:
• 1. Act of the commission’s decision to liquidate the monitor. The first of two copies of this act goes to the accounting department, the second is given to the person who is responsible for the monitor
• 2. Report from an expert commission from a repair company about the unsuitability of the monitor
• 3. Certificate of liquidation or disposal of the monitor
• 4. Inventory card for accounting of fixed assets

Instructions

To write off the monitor, a special commission is created, which includes financially responsible persons to whom the specified office equipment is assigned, as well as representatives of the administration represented by the director or his deputy and, of course, employees. To create such a commission, a special document is published. This order must indicate the reason for liquidation. This mainly happens if the monitor fails due to a breakdown.

The expert commission of the office equipment repair company also draws up a special report stating that the monitor cannot be repaired. This act indicates the reasons for the unsuitability of the specified office equipment for further use, i.e. specific causes of unit malfunction.

Based on these two acts, the accounting department has the right to remove the specified monitor from the reporting of the financially responsible person, about which a corresponding document is also drawn up, and subsequently write off this office equipment from the balance sheet of the enterprise. Subsequently, the monitor is handed over to a warehouse or disassembled for the delivery of precious metals.

Video on the topic

Please note

In addition to the listed documents, in the case when, when registering the monitor on the balance sheet of the enterprise, the content of precious metals in it was indicated, an act on the write-off of precious metals is drawn up. To do this, the monitor must be disassembled and the precious metals contained in it are handed over to special collection points and the amount received as a result falls on the balance sheet of the enterprise.

Useful advice

Sooner or later, all fixed assets, which include all office equipment on the balance sheet of the enterprise, including monitors, become unusable. The main reason for discarding monitors is their failure.

Laptops are increasingly used by enterprises in the course of their activities; they are often preferred to bulky desktop computers. However, legislation, as a rule, lags behind the rapidly developing reality, and how to account for and write off the costs of new-fangled inventions is not always clear. The Tax Code does not contain the word “laptop”.

Instructions

The cost option for the purchase depends on the cost of the latter. Article 256 of the Tax Code of the Russian Federation provides the characteristics of depreciable property, and among other things, such characteristics include a cost of more than 40,000 rubles. Accordingly, if your

The ExpertUtil company offers services for writing off office equipment: this operation is necessary when it is necessary to replace old office equipment with new ones. The fact is that, according to current legislation, it is impossible to simply send old equipment to a landfill and buy new equipment in its place. The write-off of office equipment must be carried out in a certain order and be confirmed by documents that reflect an expert opinion on the objective reasons for the write-off of unused or broken equipment.

Scheme of work "ExpertUtil"

So, decommissioning office equipment is a task that must be solved by specialists from a company that has a certificate to carry out this type of work. ExpertUtil carries out all write-off operations on a turnkey basis in several stages:

• You contact our specialist and leave a request for write-off. We assign you a personal manager who will supervise the project, prepare a commercial proposal for your order and answer all your questions;
• If you are satisfied with the proposed conditions of ExpertUtil, then we prepare a contract for the provision of services and send it to you, and also agree on a convenient time for you to carry out the examination;
• At the agreed time, ExpertUtil specialists will come to you and diagnose the equipment. The equipment is inspected and its condition is analyzed. Based on the diagnostics, we make a conclusion about whether it is advisable to restore the equipment or whether it requires replacement. Decommissioning of equipment may also be due to obsolescence;
• ExpertUtil specialists prepare all closing documents that record the reasons for the write-off. We draw up the required acts and transfer them to the client: both originals and digital copies.

At your request, ExpertUtil can also dispose of decommissioned equipment. We have a state license to carry out this type of work and have all the technical means for environmentally safe and prompt disposal of equipment.

Write-off of office equipment in budgetary organizations

It is important that the write-off procedure allows you to reduce the tax burden, since all equipment on the organization’s balance sheet is taxed. In addition, it is not uncommon for damaged and outdated equipment to gather dust in warehouses for years, taking up useful space.

The write-off of office equipment in a budgetary organization is regulated by the Regulations approved by the Decree of the Government of the Russian Federation of October 14, 2010. No. 834. In general, the procedures differ little: municipal organizations can decide to write off equipment on their own by creating a special commission, which must include specialists in this profile. However, the situation when the staff contains professionals responsible for the disposal of equipment is quite rare. In this case, the law suggests seeking help from third-party expert organizations that have the appropriate certification.

In this case, the mechanism for writing off office equipment in a budget organization is similar to that implemented when working with commercial organizations.

For commercial organizations and budgetary institutions, the procedure for recycling computer equipment is mandatory. However, it is carried out only after the equipment included in the fixed assets is written off from the balance sheet of the enterprise.
The procedure for writing off and recycling computers is strictly regulated by Russian legislation and failure to comply with any of the points and requirements of these regulations is fraught with fines (up to 30 thousand rubles). This is explained by the fact that most computer components contain precious metals and toxic substances classified as hazard classes 1–4.
And if in commercial enterprises write-off is carried out according to a simplified procedure, then in budgetary organizations this procedure has a number of important nuances.
For more than 10 years, the ALAR company has been providing professional services for decommissioning computer equipment to commercial and public enterprises in Moscow and the Moscow region.

Reasons for decommissioning a computer

The legislation recognizes 6 main reasons for writing off computers:

1. sale,
2. donation,
3. transfer to the OS of a third party,
4. damage and theft,
5. force majeure (natural disasters, fires, military actions, etc.),
6. physical or moral wear and tear (obsolescence).

The last reason is the most common, since computer equipment, due to the high speed of technology development in this area, becomes obsolete much faster than other types of equipment. Even work computers need to be updated after 3-5 years. This useful life is determined by state regulations when calculating depreciation.
Schematically, the write-off procedure can be divided into the following stages:

• Technical condition examination;
• Registration of the “Act on write-off of fixed assets” (UF No. OS-4);
• Registration of permitting documentation for liquidation;
• Deregistration of OS.

Unlike a budgetary organization, a commercial enterprise only needs to create an internal commission of its own employees to assess the condition of the equipment on its balance sheet and document its decision.
Based on the experts’ conclusion, a computer decommissioning act is drawn up and an internal order is issued, which indicates the main nuances of the decommissioning and disposal procedure.
To simplify the solution to the problem and avoid problems with regulatory authorities, it is more profitable for an enterprise to contact a specialized company specializing in the write-off and recycling of computer equipment. OOO
ALAR company has:

• ROSTEST certificate, on the basis of which the examination takes place;
• state license to carry out its activities;
• access to work with non-ferrous and ferrous metals, precious metals, toxic substances;
• extensive experience of cooperation with commercial and government enterprises in Moscow and the Moscow region.

Our employees will legally write off computers on the basis of a defective list, which contains a complete list of faults that are the basis for write-off. At the end of the procedure, a “Defect Detection Report” and other accompanying documents are drawn up.

Write-off of computer equipment in budgetary institutions

Unlike private companies, the procedure for writing off computers in budgetary institutions has more strict detailed regulations. This is due to the fact that any property is assigned to a budgetary institution (state, municipal) for operational management. That is, according to the Civil Code, a budgetary institution does not have the right to dispose of it without the consent of the owner (Article 298). All actions in this regard are regulated by the “Regulations on the write-off of property” (Government Decree No. 834 of October 14, 2010).
To organize the write-off of property, each government agency has a Write-Off Commission or a Commission for Accounting (receipt/disposal) of assets, headed by a chairman, on an ongoing basis.
The list of powers of the Commission includes:

• inspection of technical documentation and equipment itself;
• making a decision on the need for write-off;
• indication of the reasons for writing off computer equipment;
• drawing up a computer write-off act

The list of documents for writing off computers in this case must undergo mandatory approval by government agencies responsible for managing budget funds (GRBS). Upon completion of the necessary documentation, the decision on write-off is made by one of the following authorities:

• management of the institution in the presence of such powers established by higher authorities.
• directly from GRBS after agreement with the Federal Property Management Agency.
• government manager of budgetary funds of the highest rank after familiarization with the entire pact of documents.

Having received consent to write-off, the management of the budget organization enters into an agreement with a company specializing in the examination and disposal of computers. The terms of the agreement are regulated by Russian legislation (Federal Law No. 44 of 04/05/13, Federal Law No. 223 of 07/18/11, etc.).

DOWNLOAD LIST OF NOMENCLATURE

FOR EXAMINATION OF TECHNICAL CONDITION

Decommissioning of system units

The issue of writing off system units that are part of a single complex of fixed assets (inventory object), that is, a fully assembled computer, deserves special attention. Based on Articles No. 257, 260, 324 of the Tax Code of Russia, Letter of the Ministry of Finance No. 03-03-01-04 /4/67 dated May 27, 2005, a failed system unit must be replaced and registered by the organization as a computer repair, on the basis of a defective act.
System units are written off and disposed of due to:

• burnout of one or more expensive parts of the unit as a result of a voltage drop or other external factors;
• physical damage to the case, causing failure of internal components;
• contact with internal electrolyte circuits due to depressurization of the Bios battery;
• burnout of microcircuits due to breakdown of the voltage stabilizer, etc.

Repair of such faults sometimes exceeds the market value of the unit itself, or even cannot be repaired at all. In these cases, equipment is replaced and written off.
When replacing, the new unit is registered in the receipt as a replacement part, maintaining the inventory number and without indicating the useful life. At the same time, in tax and accounting it is possible to write off a new system unit without changing the original cost of the computer itself. According to the articles of the Tax Code of Russia listed above, such repair costs are recognized even in cases where the limit of 10 thousand rubles is exceeded.
Since the design of the system unit includes parts containing precious metals, its disposal should be dealt with by a specialized company that has a license and permission to carry out such activities.