The delimitation of modernization and repair your computer is not of decisive importance is how changed its performance, but the fact remains that the efficiency of the inventory object is not changed the performance of its functions in general. The costs for replacement of defective items computing refers to expenditures for repairs, plant and equipment accounted for in accordance with Article 260 of the Code (the letter from the Russian Finance Ministry 22.06.2004 03-02-04 / 5, from 27.05.2005, the 03-03-01 – 04/04/67). At the same time replacement of individual elements of the computer new because of their obsolescence can not be regarded as a computer repair and upgrade it is, which increases the initial cost of the asset in the manner prescribed by paragraph 2 of Art. Code 257 (Letter to the Russian Finance Ministry of 01.04.2005 03-03-01-04/2/54). Contact information is here: colonscopy. In economic practice, there are cases of upgrading (reconstruction) of fixed assets during the period of time. In addition, fixed assets, which are on decision of the leadership to upgrade over 12 months shall be excluded from the depreciable property, regardless of whether the use of the modernized facility during its holding in activities aimed at generating income (Section 3, Article. 256 Tax Code).
Fairly common situation is when the company holds long-term (over 12 months), reconstruction of only one part of the building, with the operation others. Because the building is generally treated as a single object, plant and equipment in accordance with paragraph 3 of Art. 256 of the Tax Code for long-term reconstruction, they should be excluded from the composition of the depreciable property to tax returns.