Our company has been engaged in decommissioning outdated or unusable computer and other office equipment for more than 30 years. Let’s get acquainted together in which cases the write-off of computer and office equipment is required: the procedure for writing off computer equipment and office equipment, which includes computer equipment, is required for all business entities, including budgetary institutions. It ends with the transfer of the equipment removed from the balance sheet for disposal. In most cases, office equipment and other equipment cannot be thrown away just like that. The fact is that the spare parts that make up computers have been decomposing for more than a decade: they consist of microcircuits containing precious metals. A fine is imposed for violating the rules of write-off and disposal. On the other hand, unjustified write-off of fixed assets also leads to financial losses.

Business entities – individuals or legal entities – cannot independently throw unsuitable computers into the landfill. The fact is that ordinary enterprises do not process computer equipment. To do this, you need to issue the appropriate license, meet the requirements of the licensee.

There are the following reasons for the write-off of computer equipment and equipment:

• Sale;
• Transfer to another organization;
• Donation;
• Theft or deception, fraud;
• Force majeure (military operations or natural disasters);
• Deterioration of physical condition or aging of equipment.

When selling fixed assets, the company pays tax on the income received. The transfer to another organization may cause doubts in the tax service about the truth of intentions. There is a high probability that the transaction will be declared illegal as an intention to avoid paying taxes. In this case, additional payments will be charged to the budget, fines and penalties will be imposed. The enterprise will have to prove the truth of intentions in a pre-trial or judicial procedure.

In case of loss of computer equipment during theft or fraud, an act of law enforcement agencies will be required to write off. The document is attached to the act of the commission on the write-off of fixed assets, provides the basis for further withdrawal from the balance sheet.

In case of force majeure, the grounds for writing off computer equipment and equipment are:

1. References from local self-government bodies;
2. Documents from the territorial bodies of the Ministry of Emergency Situations;
3. Results of official investigations;
4. Other official acts that confirm the complete or partial destruction of fixed assets, their loss.

In the act, the commission indicates the reasons for the write-off of equipment, referring to the above documents. Objectively, the causal relationship between a natural disaster or fighting on the one hand, and loss, damage to property, on the other hand, should be viewed.

For example, if only a neighboring district or block was affected by a flood or earthquake, the company will not be able to refer to this fact to write off equipment. In case of disputes, an expert opinion of specialized specialists is made. On the basis of its conclusions, an appropriate certificate of technical condition is drawn up.

But the equipment can fail or fail to meet the requirements of production processes without any theft, wars and natural disasters.

In this regard , the following breakdowns of equipment for decommissioning are noted:

1. Failure of the main components of the system unit, its physical deformation, due to which the internal elements broke, the electrolyte hit the boards due to the depressurization of the BIOS battery;
2. Irreparable breakdowns of auxiliary equipment that make it impossible and impractical to replace;
3. Moral wear and tear – modern software required in the production process is not installed or does not work efficiently.

In the latter case, the technique appears to work slowly, often freezes. Its use leads to data loss and inefficient work of personnel.

A special case is a breakdown of the voltage stabilizer. It is not difficult to replace it, repairs will be inexpensive. But because of this malfunction, microchips and other components may burn out.

All these defects of equipment for decommissioning should be displayed in the certificate of the technical condition of the equipment after inspection by a specialist. The easiest way to get a document about the misuse and disposal of your computer is to contact the company engaged in this type of activity. They have a full set of documents for such work. The list of their activities includes work with precious, ferrous and non-ferrous metals, substances containing toxins.

Results

The write-off of computer equipment from the register is issued by an act for write-off. But decommissioning does not cancel the disposal of decommissioned equipment. Decommissioned computer equipment, as a rule, contains precious metals and belongs to hazardous waste, therefore, only organizations that have a permit for such activities are engaged in its disposal, and just the same our company has all the necessary licenses to carry out the decommissioning of unusable computer and other office equipment.