Laptops are increasingly used by enterprises in the course of their activities, they often prefer to bulky desktop computers.However, the legislation usually lags behind the rapidly evolving reality, and how to account for and to write off the cost of new-fangled invention is not always clear.The Tax Code of the word "laptop" is not.
option of writing off the cost of buying a laptop depends on the cost of the latter.Article 256 of the Tax Code is the characteristics of depreciable assets, and among other things, refers to those characteristics of the cost of more than 40000 p.Accordingly, if your laptop is less than this amount, it is not considered the primary means, and of little value, and its cost is deducted at the same tax period in which the acquisition is done.
If the cost of a laptop more than 40000 p., It shall be entered on the balance sheet as fixed assets and depreciated in accordance with the accounting policies of the enterprise.It should focus on the classific
ation of fixed assets by depreciation groups approved by the Government Decree of 01.01.2002 №1.Laptop in this classification is classified as "computing appliances", ie to the second depreciation group with a useful life of two to three years.Exact useful life within the framework of the established order of the head.During this period, the cost of the laptop is written off gradually in accordance with the depreciation policy.The period is determined on the basis of technical specifications and recommendations of the manufacturers, but must fall within this range, otherwise inevitable tax problems.
If you are an organization working in the field of information technology, and you have the appropriate state accreditation, the above terms and conditions do not apply to you.You can deduct the cost of computing appliances as material costs.Of course, at the same time you have to fulfill the requirements set by the Tax Code for organizations of this type.
Always check the latest version of the Tax Code for the current value of the minimum cost of depreciable property (Article 256).
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