Examples of justification for writing off computers. Preparation of documentation for write-off of office equipment. Write-off of computer equipment in budgetary institutions

The procedure for writing off computer equipment is not fully regulated by accounting instructions, and therefore often causes disagreements and difficulties, because it contains precious metals. We analyzed the situation.

When is property written off?

As a rule, fixed assets in state (municipal) institutions are written off in accordance with instructions (provisions) for the write-off of property developed and approved by ministries and departments, as well as municipal institutions under their jurisdiction. The principles for writing off the property of educational institutions are in many ways similar to the principles for writing off federal property.

The regulation on the specifics of writing off federal property was approved by Decree of the Government of the Russian Federation of October 14, 2010 No. 834 (hereinafter referred to as the Regulation).

The Regulation defines the write-off of federal property as a set of actions related to the recognition of property:

• unsuitable for further use for its intended purpose due to complete or partial loss of consumer properties, including physical or moral wear and tear;
• lost (retired) due to death or destruction, including against the will of the owner, as well as due to the impossibility of its location (clauses 2, 3 of the Regulations).

The procedure for writing off assets is as follows:

1) determination of the technical condition of each unit of fixed assets;

2) preparation of the necessary documentation;

3) obtaining permission to write off;

4) dismantling, dismantling of property;

5) objects and materials received from their liquidation;

6) deregistration.

How is a decision to write off property made?

Budgetary educational institutions independently decide on the write-off of computer equipment in accordance with paragraph 4, 4(1) of the Regulations. An exception is cases of write-off of office equipment classified as particularly valuable, assigned to federal budgetary institutions by the founder or acquired using funds allocated by the founder for the acquisition of such property. Then the decision to write off is made by budgetary institutions in agreement with the founder.

To prepare a decision on writing off property, it is necessary to carry out a number of activities, the implementation of which is assigned to the permanent commission created in the institution for the receipt and disposal of non-financial assets.

Composition and powers of the commission

The regulations on the commission and its composition are approved by order of the organization. exercises the following powers (clause 6 of the Regulations):

• inspects property subject to write-off, taking into account the data contained in accounting, technical and other documentation;
• makes a decision on the feasibility (suitability) of further use of the property, the possibility and effectiveness of its restoration, the possibility of using individual components, parts, structures and materials from the property;
• establishes the reasons for writing off property, including physical and (or) moral wear and tear, violation of maintenance and (or) operating conditions, accidents, natural disasters and other emergencies, long-term non-use for management needs and other reasons that led to the need to write off property;
• prepares an act on the write-off of property, depending on the type of property being written off, in the established form and forms a package of documents in accordance with the list approved by the federal body under whose jurisdiction the institution is located.

The commission is authorized to hold meetings only if there is a quorum, which is at least two-thirds of the members of the commission. The period for consideration of documents submitted to her should not exceed 14 days.

If the organization does not have employees with special knowledge, experts may be invited to participate in the meetings of the commission, by decision of its chairman, on a voluntary or paid basis. If an expert is hired on a reimbursable basis, his work is paid by the federal budgetary institution from its own funds or, in cases provided for by the legislation of the Russian Federation, from funds provided from the federal budget in the form of subsidies (clauses 7, 8 of the Regulations).

An expert cannot be a person who is entrusted with responsibilities related to the direct material assets of an institution examined in order to make a decision on the write-off of federal property (clause 9 of the Regulations).

The decision to write off federal property is made by a majority vote of the commission members present at the meeting by signing the write-off act (clause 9 of the Regulations).

Documenting

When the commission makes a decision to write off fixed assets, the following primary documents are drawn up (clause 12 of the Instructions, approved by order No. 174n dated December 16, 2010):

• Act on write-off of fixed assets (except for vehicles) (f. 0306003);
• Act on the write-off of groups of fixed assets (except for vehicles) (f. 0306033).

Implementation by the institution of the measures provided for in the write-off act and recording of the disposal of computer equipment is not allowed until the corresponding write-off act is approved in the prescribed manner (clause 11 of the Regulations, clause 52 of the Instruction, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n ).

After completion of the activities provided for in the write-off act, the write-off act approved by the head, as well as documents, the submission of which is provided for by Decree of the Government of the Russian Federation of July 16, 2007 No. 447, is sent by the educational institution within a month to the Federal Agency for State Property Management (clause 13 Regulations).

Precious metals in office equipment

Almost all computers, monitors and other office equipment contain small amounts of gold, silver and other precious metals. Any organization is obliged to document their receipt, movement, inventory and disposal.

The institution has the right (clause 3.2 of the Instructions on the procedure for recording and storing precious metals, precious stones, products made from them and maintaining records during their production, use and circulation, approved by Order of the Ministry of Finance of Russia dated August 29, 2001 No. 68n):

• independently process (recycle) collected scrap containing precious metals;
• sell scrap containing precious metals;
• transfer on a toll basis to refining organizations or organizations engaged in scrap procurement and primary processing and processing for further production and refining.

As a rule, institutions do not have the ability to independently dispose of office equipment and remove parts containing precious metals. In addition, in some cases, their independent withdrawal is impossible. 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.). Therefore, budgetary institutions need to plan their expenses, taking into account the possible disposal of office equipment with the help of specialized organizations.

The list of organizations that have the right to carry out refining of precious metals was approved by Decree of the Government of the Russian Federation of August 17, 1998 No. 972. All essential conditions are specified between the institution and the refining organization. In the accompanying documents you must indicate (clause 6.3 of Instruction No. 68n):

• name, weight and quantity of precious metals contained in the transferred parts and assemblies;
• the method by which the content of precious metals was determined (for example, on the basis of a passport for equipment or according to technical documents for similar ones (passports, forms, labels, operating manuals, reference books), or in the absence of this information (imported, outdated domestic equipment, etc. .) - according to data from development organizations, manufacturers or commission based on analogues, calculations).

After completing the work of extracting precious metals from scrap, the refining organization submits to the institution a refining act (passport), which indicates the actual amount of precious metals extracted from scrap and their value. Usually this data does not coincide with the original information. Therefore, appropriate corrections are made to the primary documents (clause 6.20 of Instruction No. 68n).

How equipment write-off is reflected in accounting

Disposal of inventory items (including movable property worth up to 3,000 rubles inclusive, recorded on off-balance sheet account 21 “Fixed assets worth up to 3,000 rubles inclusive in operation”) is reflected on the basis of acts approved in accordance with the established procedure in accordance with Instructions No. 157n, No. 174n . If it is necessary to coordinate the write-off of property with its owner in the cases established by the Regulations, acts are accepted for accounting only if this approval is available (clause 52 of Instruction No. 157n). Simultaneously with the write-off of the value of fixed assets from the balance sheet, the amount of accumulated depreciation charges for these objects is subject to write-off (clause 51 of Instruction No. 157n).

Thus, in order to write off computer equipment by an institution, the following accounting entries must be made:

the name of the operation	Debit	Credit
Computer equipment that has become unusable due to wear and tear is written off in the amount of its residual value	0 401 10 172	0 101 34 410
The amount of accrued depreciation of machinery and equipment is written off	0 104 34 410 “Reducing depreciation of the cost of machinery and equipment”	0 101 34 410 “Reducing the cost of machinery and equipment”
Decommissioned computer equipment that has become unusable due to moral and physical wear and tear, costing up to 3,000 rubles inclusive in operation		21 “Fixed assets worth up to 3,000 rubles inclusive in operation”
Parts containing precious metals have been capitalized	0 105 36 340 “Decrease in the value of other inventories”	0 401 10 172 "Income from operations with assets"

Accounting for transactions on the disposal and movement of fixed assets is kept in the journal of operations on the disposal and movement of non-financial assets (clause 55 of Instruction No. 157n), and for objects recorded off the balance sheet - in cards of quantitative and total accounting (clause 374 of Instruction No. 157n ).

G. Kasparov,
budget accounting expert

Service life of computer equipment. Statistics, nothing more.

Let’s make a reservation right away – this information is for you.

The concept of service life is very multifaceted and narrowly specific. For depreciation there is one thing for accounting. Advertising is different. There is a third in the manufacturer's specifications. Components may have a much shorter or longer life.

This is the Average service life!

1. Statistical data from various sources with open access to information were used.

2. Depending on the sources, statistical data may vary significantly.

3. The service life of devices depends on many conditions: the manufacturer, manufacturing quality, components, operating conditions, maintenance... .

4. The average service life of devices is indicated; the maximum service life of specific devices may significantly exceed the average, and the minimum service life may be much less.

5. The average service life of an “average” electronic device is on average 3 – 5 years.

6. The warranty service life of the manufacturer of the electronic device is 2 - 3 times less than the average service life, and the warranty service life of the seller is 3 - 5 times less than the average service life.

According to statistics, the average service life of their components is:

personal computer – 5 years;

processor – 5 years;

motherboard – 4 – 5 years;

hard drive – 5 – 7 years (on average up to 600,000 start/stop cycles);

RAM module – 5 years;

DVD drive – 3 – 5 years;

CD – 2 – 3 years;

floppy drive – 3 – 5 years;

power supply – 4 – 7 years;

video card – 3 – 5 years;

sound card – 4 – 6 years;

CRT monitor – 5 – 7 years;

LCD monitor – 4 – 5 years;

mouse – 2 – 3 years;

keyboard – 3 years;

laptop – 6 – 7 years;

laptop battery – 2 – 3 years;

modem – 4 – 6 years;

inkjet printer – 3 – 5 years;

laser printer – 5 years;

multifunctional device (MFP) – 5 years;

photocopier – 5 – 7 years;

laser printer cartridge (without refilling) – 2500 pages (withstands an average of 3 – 5 refills);

laser printer photodrum – 8000 pages;

Inkjet printer cartridge (without refilling) – 450 black and white pages and 70 – 150 color pages (withstands an average of 3 – 5 refills);

uninterruptible power supply (UPS) – 3 – 5 years;

UPS battery – 2–3 years;

PC CMOS memory battery – 3 – 5 years;

flash drive – 2 – 3 years (on average up to 500,000 erase/write cycles);

digital video camera – 5 – 7 years;

digital camera – 4 – 6 years;

mobile phone – 3 years;

mobile phone battery – 1 – 2 years.

Valery Sidorov.

Service life of computer equipment.

Write-off of the motherboard due to obsolescence when upgrading the computer The organization replaces the outdated motherboard with an improved part. The new part was purchased at a specialized computer store. The board was replaced there. In this case, there is a modernization of computer equipment, since the intended purpose of replacing the board is to improve the functionality and technical characteristics of the computer. Accounting displays the purchase of a new board, expenses for its replacement (payment for work by a third party). The motherboard is written off due to physical wear and tear. The initial price of a computer unit increases due to the modernization carried out.

The procedure for writing off computer equipment (nuances)

Based on the results of the commission, an act on the write-off of fixed assets, form N OC-4, is drawn up. This form describes the accounting data characterizing the written-off object.

Attention

The head of the company or organization signs the decommissioning act, after which the object must be dismantled and parts and components suitable for use and repair removed. 5 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.

6 Difficulties often arise when decommissioning equipment in the event of its gratuitous transfer 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.

Write-off of computer equipment in accounting in 2018

In accordance with the legislation of the Russian Federation, private companies are not required to engage third-party specialists to assess the suitability of computer equipment for further use. Therefore, to register a write-off, it is enough to create an internal commission of company employees and validate their conclusion.

Info

Only if you don’t have your own specialists capable of making an assessment, you need to invite them from outside. Based on the commission's conclusion, an act on the write-off of fixed assets - computer equipment - is drawn up.

An order must also be issued that takes into account the possible nuances of write-off and disposal of office equipment (more on this later). The form of the write-off act can be found in the article “Unified form No. OS-4 - act on write-off of an asset.”

How to write off a computer

To do this, you need to attract specialists from a licensed company. The presence of precious metals in decommissioned computers (and this is about 80% of cases) means that

1. They must be handed over to an appropriately licensed company for disposal.
2. The recycling company must not only be licensed for activities related to the management of hazardous waste, but also have a registration certificate issued by the Committee of Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation (Resolution of the Government of the Russian Federation dated June 25, 1992 No. 431).

The accepted disposal procedure and expert opinions of a licensed company must be reflected in the documents for write-off.

Expenses associated with the disposal of computer equipment can be taken into account as part of the non-operating expenses of the enterprise when calculating income tax (subclause 8, clause 1, art.

Write-off and disposal of computer equipment

The reasons for such loss are:

• physical deterioration;
• obsolescence;
• irreparable damage or damage.

Computer equipment, more than other types of equipment, is characterized by rapid obsolescence. The rapid development of computer technology often leads to the fact that the existing fleet of computer equipment, which is in working condition, still needs to be updated and modernized for production purposes.

Therefore, for computers and office equipment, fairly short useful life periods for calculating depreciation are established by law - from 3 to 5 years. To ensure that no longer used computer equipment hangs on the balance sheet, it should be written off.

Nuances of writing off office equipment for commercial companies For businessmen, the general procedure for writing off equipment is quite simple.

The procedure for writing off office equipment

The list of organizations that have the right to carry out refining of precious metals was approved by Decree of the Government of the Russian Federation of August 17, 1998 No. 972. An agreement is concluded between the institution and the refining organization, which specifies all the essential conditions. In the accompanying documents you must indicate (clause 6.3 of Instruction No. 68n):

• name, weight and quantity of precious metals contained in the transferred parts and assemblies;
• the method by which the content of precious metals was determined (for example, on the basis of a passport for equipment or according to technical documents for similar models (passports, forms, labels, operating manuals, reference books), or in the absence of this information (imported, outdated domestic equipment, etc.)

We write off old office equipment

For this reason, the listed parts are considered and taken into account as part of the computer (general object). Separate computer accounting (by details) is allowed in two cases:

1. Different useful life of parts. Most often this happens when the computer was purchased for spare parts. For example, a block has a lifespan of 5 years, a monitor has a lifespan of 2 years, etc.
   d. The difference in terms is significant and this is the reason for separate accounting of computer components.
2. The components will be used in different configurations of office equipment. For example, one monitor connects to several computers.

For the purposes of accounting for spare parts and computer components, account 10 is used. Question No. 2: When can a computer be written off in parts? If an organization takes into account computer equipment in parts, then if necessary. For example, during repairs, when a broken, worn part needs to be replaced.

How to write off fixed assets from the balance sheet

OS, and only after that the write-off is reflected in accounting on the basis of the act (clause 52 of the Unified Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157). Read about accounting for write-offs of fixed assets in a budget organization in this material.

Disposal of computer equipment Computer equipment contains various elements, including:

• substances hazardous to the environment, i.e., subject to the Law “On Waste” dated June 24, 1998 No. 89-FZ;
• precious metals - thanks to the precious “filling”, the decommissioned computer is subject to the Law “On Precious Metals” dated March 26, 1998 No. 41-FZ, as well as the instructions of the Ministry of Finance on the special accounting of precious metals.

Thus, computer equipment is one of the objects that cannot simply be thrown into a landfill when decommissioned.

400 bad request

Moreover, in the event of the receipt of spare parts and parts containing precious metals and subject to transfer to a specialized enterprise, in our opinion, it is not necessary to submit a Certificate of receipt in kind to the State Treasury authorities, since the sale of these material assets is envisaged in the future. Thus, based on the results of the procedure for writing off a computer, a budgetary institution must submit to the State Treasury authorities a Certificate of receipts in kind only for the amount of capitalized spare parts and parts suitable for further use by the institution.

Write-off of computer and office equipment

Such types of errors are recognized as a violation of accounting rules Examples of some errors (description) Correct option Erroneous calculation and display of depreciation of equipment in accounting; the reason is an incorrect determination of the useful life of an object (computer equipment); consequence - distortion of monthly depreciation, cost of products (works, services). Depreciation is calculated from the first month, which follows the month of acceptance of computer equipment for accounting; they stop accruing it from the first month, which comes after the disposal of the equipment or the absolute coverage of its cost; the useful life of computer equipment can be set by the head of the organization; all expenses that increase the initial price are taken into account in account 08; computer worth up to 40,000 rubles. taken into account as part of material expenses, more than 40,000 rubles.

How to write off a computer from your balance sheet

Thus, part of the funds received from the delivery of scrap and waste gold, platinum, platinum group metals, precious stones and silver is subject to transfer to the state budget in the amount indicated above, and the remaining funds remain at the disposal of the institution and are directed for the purposes provided for by the BKU. In contrast, the funds that institutions receive from the sale of scrap metal of ferrous, non-ferrous metals or their alloys remain at their disposal in full. According to Part 4 of Article 13 of the BKU, receipts for ferrous, non-ferrous, precious metals and precious stones handed over in the form of scrap and waste, which, in accordance with current legislation, remain at the disposal of budgetary institutions, belong to subgroup 4 of the first group of own receipts of budgetary institutions (receipts budgetary institutions from the sale of property) and are included in the income of the special fund.

It is prohibited to destroy or scrap non-ferrous and ferrous metals, equipment, instruments and other products containing precious metals and precious stones without first removing them and simultaneously registering parts suitable for further use (clause 26 of Procedure No. 1314). It should be noted that funds for surrendered precious metals and scrap metal are transferred by a specialized enterprise to a special registration account of a budgetary institution.

If a budgetary institution does not have such an account with the State Treasury, it will have to be opened, guided by the norms of the Procedure for opening and closing accounts in national currency with the State Treasury of Ukraine, approved by Order of the State Treasury dated December 2, 2002 No. 221. Note that, according to p.p.

Equipment, buildings, structures, machines, equipment, vehicles and other property related to fixed assets can be written off from the balance sheets of enterprises, companies, organizations and institutions:

• that have become unusable due to physical wear and tear, accidents, natural disasters, violation of normal operating conditions and for other reasons;
• obsolete;
• in connection with the construction, expansion, reconstruction and technical re-equipment of enterprises, workshops or other facilities.

At the same time, property related to fixed assets is subject to write-off only in cases where it is impossible to restore it or is not economically feasible, and also when it cannot be sold or transferred to other organizations, institutions, companies, and enterprises.

When writing off equipment at an enterprise, you should be guided, first of all, by the methodological instructions for accounting of fixed assets.

Below we publish an extract from the guidelines for accounting of fixed assets, registered with the Ministry of Justice of the Russian Federation on November 21, 2003, valid at the time of publication of the material on May 25, 2016. (You should check the official websites for changes and additions.)

VI. Disposal of fixed assets

75. The cost of an item of fixed assets that is disposed of or is not constantly used for the production of products, performance of work and provision of services, or for the management needs of the organization, is subject to write-off from accounting.

76. The disposal of an item of fixed assets is recognized in the accounting records of the organization on the date of the one-time termination of the conditions for their acceptance for accounting given in “clause 2” of these Guidelines. Disposal of an item of fixed assets may occur in the following cases:

• sales;
• write-offs in case of moral and physical wear and tear;
• liquidation in case of accidents, natural disasters and other emergency situations;
• transfers in the form of a contribution to the authorized (share) capital of other organizations, a mutual fund;
• transfers under contracts of exchange, gift;
• transfer to a subsidiary (dependent) company from the parent organization;
• shortages and damage identified during the inventory of assets and liabilities;
• partial liquidation during reconstruction work; in other cases.

77. To determine the feasibility (suitability) of further use of equipment, fixed assets, the possibility and effectiveness of its restoration, as well as to draw up documentation upon disposal of these objects in the organization, by order of the head, a commission is created, which includes relevant officials, including the chief accountant (accountant) and persons who are responsible for the safety of equipment and fixed assets. Representatives of inspections, which, in accordance with the law, are entrusted with the functions of registration and supervision of certain types of property, may be invited to participate in the work of the commission.

The competence of the commission includes:

• inspection of equipment, a fixed asset item subject to write-off using the necessary technical documentation, as well as accounting data, establishing the feasibility (suitability) of further use of the equipment, fixed asset item, the possibility and effectiveness of its restoration;
• establishing the reasons for the write-off of equipment, fixed assets (physical and moral wear and tear, violation of operating conditions, accidents, natural disasters and other emergencies, long-term non-use of equipment, an object for the production of products, performance of work and services, or for management needs, etc.);
• identification of persons through whose fault it is impossible to further operate the equipment, premature disposal of fixed assets, making proposals to bring these persons to responsibility established by law;
• the ability to use individual components, spare parts for cameras, lenses, flash units, computer parts, office equipment, televisions, household appliances, materials from a retired fixed asset item and their assessment based on the current market value, control over the removal of non-ferrous and precious fixed assets from decommissioned devices as part of the asset metals, determination of weight and delivery to the appropriate warehouse; exercising control over the removal of non-ferrous and precious metals from decommissioned objects, determining their quantity and weight;
• drawing up a technical examination report for the write-off of equipment and other fixed assets.

78. The decision taken by the commission to write off a fixed asset item is documented in an “act” for the write-off of equipment or other fixed asset item, indicating the data characterizing the fixed asset item (date of acceptance of the object for accounting, year of manufacture or construction, time of commissioning, term useful use, initial cost and amount of accrued depreciation, revaluations, repairs, reasons for disposal with their justification, condition of main parts, parts, assemblies, structural elements). Certificate of write-off of equipment at the enterprise or an item of fixed assets is approved by the head of the organization.

79. Spare parts, parts, components and assemblies of equipment or other retiring fixed assets, suitable for repairing equipment and other fixed assets, as well as other materials are accounted for at the current market value on the date of write-off of fixed assets.

(See the edition of the “Order” of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n)

80. Based on the executed act on the write-off of equipment and other fixed assets, transferred to the accounting service of the organization, a note is made on the inventory card about the disposal of the fixed asset item. The corresponding entries on the disposal of a fixed asset item are also made in a document opened at its location. Inventory cards for decommissioned equipment and retired fixed assets are stored for a period established by the head of the organization in accordance with the rules for organizing state archival affairs, but not less than five years.

81. The transfer by an organization of an object of fixed assets into the ownership of other persons is formalized by an act of acceptance and transfer of fixed assets. On the basis of the specified act, a corresponding entry is made in the inventory card of the transferred fixed asset object, which is attached to the certificate of acceptance and transfer of fixed assets. A note is made on the seizure of the inventory card for a retired fixed asset item in a document opened at the location of the item.

82. The movement of a fixed asset item between structural divisions of an organization is not recognized as a disposal of a fixed asset item. This operation is formalized by an act of acceptance and transfer of fixed assets. The return of a leased fixed asset to the lessor is also documented by an acceptance certificate, on the basis of which the tenant's accounting service writes off the returned object from off-balance sheet accounting.

83. The disposal of individual parts that are part of an item of fixed assets that have different useful lives and are accounted for as separate inventory items is recorded and reflected in accounting in the manner set out above in this section.

84. Lost power. - “Order” of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n.

85. The disposal of an object of fixed assets transferred as a contribution to the authorized (share) capital, a mutual fund in the amount of its residual value is reflected in accounting as a debit to the settlement account and a credit to the fixed assets account. Previously, for the debt arising on a contribution to the authorized (share) capital, a mutual fund, an entry is made in the debit of the financial investment account in correspondence with the credit of the settlement account for the amount of the residual value of the fixed asset object transferred as a contribution to the authorized (share) capital, share fund, and in the case of full repayment of the cost of such an object - in a conditional valuation accepted by the organization, with the valuation amount included in the financial results.

86. Income and expenses from the disposal of fixed assets are subject to entry into the profit and loss account as other income and expenses and are reflected in accounting in the reporting period to which they relate.

The need to update computer equipment faces the management of every company - a small company or a large enterprise. Computers become obsolete very quickly, and therefore it is necessary to purchase new, modern equipment. The ExpertUtil company offers its services for professional examination, write-off and disposal of computer equipment.

Proposals and work scheme of “ExpertUtil”

It is logical that the presence of outdated, non-working equipment on the balance sheet is a fairly noticeable gap in the financial statement for an organization. In addition, bulky system units and monitors take up valuable office space. Simply taking the equipment to a landfill is prohibited: the environmental legislation of the Russian Federation strictly regulates the process of recycling computer equipment. Therefore, the only correct solution is to contact specialists who will decommission computers at the enterprise on a turnkey basis in accordance with the requirements of the current law.

So, how does ExpertUtil work?

• At the first stage, you contact our specialists and leave a request to write off your computer equipment. 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 terms of ExpertUtil, then we prepare a contract for the provision of services and send it to you, and also agree on a time convenient for you to carry out the examination;
• At the agreed time, ExpertUtil specialists will come to you and diagnose the equipment. Computers are inspected, we analyze their condition and how effectively they cope with the tasks that are relevant to your company. Based on the diagnostics, a conclusion is made on how advisable it is to write off an obsolete computer.
• 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.

Also, at your request, the ExpertUtil company can dispose of computer 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.

Features of write-offs in government institutions

Note that writing off computers in a budget institution has a number of nuances. The fact is that some government agencies have the ability to independently make decisions on the decommissioning and disposal of equipment. However, such a conclusion can only be made by a special commission that regulates the receipt and disposal of non-financial assets of the institution, and only on the basis of strict rules that are approved by the supervising departments and the municipality. This is a rather difficult operation that requires excellent knowledge of the relevant sections of the law. If the company does not have specialists involved in recycling and write-off, the law suggests turning to third-party certified companies.

We are waiting for your orders and are always ready to answer all your questions! From ExpertUtil consultants you can find out the current list of computer faults for write-off, clarify the cost of the operation and obtain information about the required closing documents.