How to write off a computer?
In many companies and firms that use computer equipment, the question arises about its write-off. There are several reasons for this: the equipment is outdated, worn out, broken or deteriorated. Also, it is possible to write off such equipment in case of its theft or fatal deficiencies, which are obtained as a result of an emergency or an accident.
How to properly write off the computer will tell our article. We will tell you what is needed and what difficulties may arise in this process. You will see that the answer to the question of how to write off a computer is very simple.
- In the case of physical or moral wear and tear, a technique can be written off when it has official evidence of unsuitability. Specialists should understand for an accountant why the equipment is outdated and replacement is necessary.
- Also for this, you can create a special commission headed by the chief accountant and those who are responsible for the equipment.
- This commission will get acquainted with the technical documentation, inspect the equipment and determine its unsuitability for restoration and use. Also this commission will establish why the equipment does not work, and will say whether it is possible to use the components of this equipment in the future.
- Then you need to draw up an act "Write-off of fixed assets" (form N OC-4). This describes accounting data with the characteristics of the decommissioned equipment. The head of the organization or company signs this act. After that, the object is dismantled and components and parts suitable for repair or use are removed.
- The remaining parts are disposed of in accordance with their market value, which can be determined on the basis of market prices. After this, the data on the disposal of vehicles are noted in the inventory book.
- Small difficulties arise when there is a free transfer, for example, to a school, an orphanage, a hospital. At the same time, it is necessary to draw up a document entitled “Consignment Receipt-Receipt” (Form N OC-1).
- In the inventory map equipment put a note on the transfer. After the equipment is gone, the card is withdrawn, and the inventory book also makes a note about the new location of the object.Also, the company will have to add income tax (this is 24% of the amount of the loss) to the loss from the donation of equipment.
Now you know how to write off an old computer! And what next to do with it is up to you.