In any organization and institution there comes a time when office equipment from irreplaceable assistant turns into electronic waste. But don’t rush to get rid of it by throwing it in a landfill. After all, for these actions you can pay a substantial fine or receive other administrative punishment. Before you say goodbye to your old computer or copier, you need to comply with the legislation approved procedure for writing off office equipment.

As is known, office equipment is classified as fixed assets. When purchased, it is entered on the balance sheet of an organization or enterprise, and during the entire period of operation, the institution pays taxes for this equipment. Therefore, the first task when writing off is to remove the equipment from tax registration.

To others important point One thing that needs to be taken into account is the fact that almost any piece of office equipment contains precious metals. This circumstance, when carrying out the procedure under consideration, also forces one to comply with the norms Federal Law Federal Law-41 from 1998 “On Precious Metals and Precious Stones”, as well as other by-laws on this subject.

We must not forget that you are writing off not just an outdated or faulty means of production, but “a dangerous object that poses a threat to the environment.” This means that it is also necessary to comply with environmental legislation.

So, keeping in mind the indicated nuances, you can begin to consider the procedure for writing off office equipment. The very first step- this is the creation of a commission of institution employees with appropriate qualifications. Members of the commission draw up an act that describes in detail the reasons that do not interfere with the further operation of the equipment. In order for the commission’s decision to be legal, it is necessary to attach a package of documents to it (an order to create a commission, copies of inventory cards, extracts from the property register, copies of accident reports if equipment was damaged in the process, etc.). If the company’s staff does not have IT specialists, then the law provides for the conclusion of an agreement with specialized companies accredited to issue technical reports on the condition of technical equipment.

After approval of the act it is necessary to dismantle the equipment to isolate parts containing precious metals. The next step is to send these parts to a refinery where gold and silver will be extracted from them. You can disassemble the equipment yourself, but only if the technical passport of the computer, printer or fax contains information about the exact content of precious metals. If it is not there, you will have to turn to experts to determine the expected share of valuable materials and their location.

The remaining parts remaining after dismantling should be taken to a hazardous waste disposal facility. Such enterprises are not found everywhere. But information about them can be found on the Internet.

Having gone through all the steps, you can proceed directly to drawing up an act on write-off of fixed assets. It is drawn up according to the approved form No. OS-4. Attached to it is the commission’s conclusion on the unsatisfactory condition of the equipment, drawn up earlier, as well as documentation confirming that precious metals were removed from the equipment and registered, and electronic waste was disposed of in accordance with the established procedure. Based on this act, the equipment is removed from tax registration.

If this procedure seems too long and labor-intensive, then you can use an alternative option - seek help from companies that specialize in recycling office equipment. With their participation, the write-off act in Form No. OS-4 can be received in just a few days.

The vast majority of Moscow banks write off and dispose of computers and office equipment with the help of the TekhPromPererabotka group of companies.

Today, computers and office equipment are found in all commercial enterprises, banks, government agencies, public organizations and in almost every apartment. Every year the amount of electronic equipment produced increases exponentially. New electronics are quickly displacing obsolete items from desktops to the back shelves of closets, which may still be functional and have excellent appearance. In addition, office equipment and computers can completely break down and waste space. Therefore, sooner or later a serious question arises about what to do with unnecessary equipment. If there is no way to repair, sell or donate a computer, then it becomes trash.

We usually take our garbage to a landfill, but with computers and office equipment it’s not so simple. The fact is that from the point of view of the Tax Code of the Russian Federation, unnecessary computer has a certain value, because contains precious and non-ferrous metals.

Why are they necessary? write-off and disposal of office equipment and computers?

Firstly, While electronics (outdated and no longer used) are on the balance sheet of the enterprise, property tax must be paid on it. Therefore it is necessary to carry it out write-off. Secondly, Computers contain a certain amount of base and precious metals, such as silver, gold and platinum, and these precious metals need to be accounted for in a certain way. Third, In addition to precious metals, computers contain substances that are harmful to health, such as lead and arsenic. It is for these reasons that simply throwing a computer into the trash can is illegal, and as a result, the organization may be subject to penalties for illegal transactions with precious metals and environmental pollution.

Some of the equipment that has become obsolete can be put into secondary circulation, mainly for metal-containing parts.

What needs to be disposed of?

If you look at what electronics and office equipment are made from, it turns out that it is necessary to recycle not only computers, but also monitors and printers, electronic and fluorescent lamps, medical equipment and household appliances, rechargeable batteries, cartridges for laser printers and photocopiers. Do not forget that it is necessary to recycle even scrap, i.e. individual parts of broken equipment.

Who needs to write off computers and office equipment and why?

For individuals Disposing of computers does not present much trouble - you just need to contact a specialized company. And for legal entities and individual entrepreneurs it is necessary to have legal grounds for recycling computers and other office equipment. Disposal computer technology can be carried out only after writing off fixed assets from the balance sheet of the enterprise. In order for the write-off to be carried out legally, a write-off act is needed. And here, in turn, there is a need to obtain an expert assessment of the technical and moral state of the equipment, according to which it cannot be further used. A technical inspection report with a conclusion on the possibility or impossibility of further use of computers and office equipment can only be issued by an organization that has the appropriate certificate. Therefore, recycling at enterprises often turns into a process that drags on for years.

What is the process for recycling computers and office equipment?

It is known that partially used equipment can be recycled and reused. To do this, you must have the appropriate equipment, master the technology, and also be registered with the Assay Office.
In principle, the disposal procedure is simple. At the first stage, a computer, printer or other office equipment is disassembled into individual elements that are sorted. All mined metal parts can then be melted down. Parts that cannot be disassembled are crushed in a special device, and the crumbs are fed to a moving belt, from which plastic dust is sucked into the air vent, and heavier metal chips remain in the sediment. Then it is possible to carry out refining and selection of individual metals, including precious ones.

This article will consider the option when the system unit is taken into account as part of a single OS complex, i.e. inventory object - a computer with all its components. How to take into account the write-off of old, broken system unit, if there is a residual value? Does it need to be disposed of?

In accordance with Letter of the Ministry of Finance of Russia dated May 27, 2005 N 03-03-01-04/4/67 “Replacing any part in a computer can lead to a change in the operating characteristics of the computer. When distinguishing between modernization and repair of a computer, the determining factor is not how they have changed its operational characteristics, but the fact that the operability of the inventory object remains intact without changing the performance of its functions as a whole.

Costs for replacing failed elements computer equipment relate to expenses for the repair of fixed assets, taken into account in the manner established by Art. 260 of the Code."

Based on the norms of paragraph 2 of Art. 257 of the Tax Code of the Russian Federation and conclusions from the above Letter replacement of a system unit due to a breakdown cannot be considered a computer upgrade and increase its initial cost, since the initial cost of fixed assets changes in cases of completion, retrofitting, reconstruction, modernization, technical re-equipment, partial liquidation of relevant facilities and for other similar reasons. Work on completion, additional equipment, and modernization includes work caused by a change in the technological or service purpose of equipment, a building, structure or other object of depreciable fixed assets, increased loads and (or) other new qualities.

Thus, replacement due to failure of computer parts must be recognized as a repair (Articles 260, 324 of the Tax Code of the Russian Federation), and the organization must correctly draw up documents (for example, a defective act).

If the new system unit being replaced is received as a part for repair, then there is no need to determine the useful life. The system unit is installed while retaining the previously assigned inventory number and is transferred to the financially responsible person to whom the computer is assigned.

When reflecting repairs, the original cost of the computer does not change. In accounting and tax accounting, you can reflect a 100% one-time write-off of a new system unit.

In tax accounting, repair costs are recognized in accordance with Art. Art. 260, 324 of the Tax Code of the Russian Federation, regardless of its cost, despite the fact that the cost of the replaced part exceeds 10,000 rubles.

In our opinion, when returning an old (replaced) system unit to the warehouse, you can be guided by clause 112 Guidelines on accounting of inventories approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, which establishes the following. The return of unused materials by the organization's divisions to the warehouse is formalized with invoices or limit-collection cards. Materials delivered to the warehouse are accounted for and are simultaneously written off from the reporting unit of the organization. If these materials were written off for production, their cost is charged to reduce the corresponding costs.

In tax accounting, when removing and capitalizing the old system unit, income arises as provided for in clause 13 of Art. 250 of the Tax Code of the Russian Federation, in the amount of the market value of the removed monitor, and the expense provided for in sub. 8 clause 1 art. 265 of the Tax Code of the Russian Federation, in the amount not accrued in accordance with the established useful life of depreciation. The cost of the old system unit in tax accounting is determined as the amount of income tax calculated on the income provided for in clause 13 of Art. 250 of the Tax Code of the Russian Federation (paragraph 2, clause 2, article 254 of the Tax Code of the Russian Federation).

In the future, if the old system unit is used to create another computer complex or replaces another system unit that has failed, in tax accounting its value will be determined in the manner established by the second paragraph of clause 2 of Art. 254 of the Tax Code of the Russian Federation (as the amount of income tax calculated from non-operating income reflected when capitalizing the system unit at market value).

Accordingly, there will be a difference between the estimates of the fixed asset amount in accounting and tax accounting, which should be taken into account in accordance with the provisions of PBU 18/02. The same applies to accrued depreciation.

The company can recycle computer equipment containing precious metals, either independently or with the help of a specialized organization.

In some cases, it is impossible to independently remove precious metals from decommissioned computer equipment. This is due to the fact that in addition to precious metals, computer equipment often contains substances harmful to human life and health (for example, mercury, lead, etc.), Law No. 89-FZ of June 24, 1998 “On production and consumption waste.”

Territorial state Assay Supervision Inspections of the Russian State Assay Chamber exercise control over compliance with the procedure for accounting for precious metals (clause 1.1 of the Instructions for the implementation of Assay Supervision, approved by Order of Roskomdragmet dated June 23, 1995 N 182). First of all, inspection staff check those enterprises that are registered with them, that is, organizations involved in the sale of jewelry, as well as the extraction and processing of precious metals and precious stones. The rest of the organizations are checked on the basis of reports from “well-wishers” - vigilant citizens, offended employees or companies directly involved in the disposal of computers.

Another regulatory body is the environmental police, which controls the disposal of computer equipment. Environmental police officers regularly conduct scheduled and unscheduled inspections. As a rule, organizations that use a large amount of computer equipment fall under scheduled inspections. At the same time, companies that cannot provide contracts confirming the disposal of equipment are fined. Unscheduled inspections are carried out based on reports from the same “well-wishers.”