Disposal of computer equipment, office equipment and other property. Why unnecessary office equipment is not just trash

It is impossible to imagine a modern office or enterprise without computers, printers, copiers, faxes and other office equipment. It faithfully serves entrepreneurs, but there comes a time when the equipment either becomes obsolete or breaks down irreparably. New equipment will be purchased to replace the old one, but outdated devices that have turned into garbage cannot simply be taken to the nearest trash heap.

Why computer equipment needs special disposal and how to correctly carry out this procedure from the point of view of the legislation of the Russian Federation, read this article.

Why unnecessary office equipment is not just trash

Anything that cannot be sold (donated) or reused is unwanted items, in other words, garbage. The accumulation of such items is unacceptable in an enterprise where everything should work to make a profit. If the computer is no longer efficient or is hopelessly damaged, you cannot work on it, which means you will need to purchase another one to replace it.

Naturally, you need to get rid of useless things. Assets such as office equipment are written off and disposed of according to a special procedure provided for by law. Reasons for regulating the disposal of office equipment:

1. Preventing harm to the environment. Used office equipment is classified as hazardous waste. In the production of computers and other units, substances that are hazardous to life are used, for example, lead, arsenic, etc. The usual throwing away of equipment, especially regularly, can cause irreparable harm to the environment and health.
2. Saving what can be saved. Office equipment includes parts containing non-ferrous metal, as well as a certain amount of precious metals: gold, silver, platinum. Thus, the Tax Code of the Russian Federation considers even completely unusable equipment not without a certain value. The metal can be recovered and reused, and the valuable components must be properly accounted for as part of the assets.

IMPORTANT INFORMATION! A sufficient basis for the regulated disposal of computer equipment is its legislative justification. In other words, an organization or person found guilty of normal release such equipment will be held administratively liable for pollution environment and violation of epidemiological norms.

What the law says

The disposal of obsolete office equipment is regulated by several legal acts:

1. Administrative Code in Art. 8.2 prohibits throwing away equipment along with ordinary garbage, and the ban applies to both individuals and organizations.
2. A separate ban on this action for legal entities is prescribed in Decree of the Government of the Russian Federation No. 340.
3. Federal Law No. 89 prohibits enterprises from doing this on their own.
4. Clause 2 art. 20 of Federal Law No. 41 of March 26, 1998 stipulates improper disposal of equipment as a violation of the Tax Code of the Russian Federation due to the content of valuable metals in it, which must be recycled and sent to the state fund.
5. Specialized enterprises are allowed to dispose of equipment if they have the appropriate license, in accordance with Decree of the Government of the Russian Federation No. 524 of August 26, 2006.

What exactly needs to be recycled

List of equipment subject to mandatory disposal due to the potential danger, is contained in the order of the Ministry natural resources, as well as in Decree of the Government of the Russian Federation No. 818. It includes:

• computers;
• monitors;
• fluorescent lamps;
• Medical equipment;
• Appliances;
• batteries;
• scanners;
• copiers;
• printers and cartridges for them, etc.

IMPORTANT! It is necessary to properly dispose of not only the units themselves, but also their scrap, that is, even individual parts of broken equipment.

Disposal of office equipment before disposal

If an ordinary consumer can simply contact a company engaged in recycling equipment, the legal entity must have the ability to do this legislative grounds: write off this property from the balance sheet. It's not as simple as it seems.

The main difficulty of this procedure is determining the residual value of used equipment. In order for the write-off act to be legal, it is necessary to competently evaluate the technical and moral aspects of the devices and their material value, which only experts can do. This examination can only be carried out by a specially certified organization, issuing a conclusion on the unsuitability of the equipment for further use.

Violation of the write-off procedure is fraught with administrative and even criminal liability, because equipment is of material value. It will certainly provoke irregularities in management accounting, which is fraught with sanctions for the management and chief accountant of the organization:

• a fine of 20-50 minimum wages for executives;
• a fine of 100-1000 minimum wages imposed on the organization.

ATTENTION! The decision to install old equipment at the enterprise in order to avoid the costs of write-off and disposal will not save money in any way, since you will have to pay tax on the equipment that remains an asset.

Accounting entries for writing off office equipment

If a decision is made to dispose of certain equipment, this a priori means that, as an asset, it has been fully depreciated and no longer takes part in the process. production activities. Its accounting is carried out on account 01 “Fixed assets” and off-balance sheet account 013 “Depreciation fund for the reproduction of intangible assets.”

In the postings, the write-off is documented as a disposal of fixed assets. Subsequent disposal costs should be written off in the same accounting period, although the disposal itself may occur at a later date.

Stages of recycling office equipment

The first stage is carried out by the organization with the involvement of certified experts. The subsequent stages have the right to be carried out by one of the specialized companies registered with the Assay Chamber of the Russian Federation.

1. Receiving a write-off certificate:
   • expert review;
   • determining the residual value of write-off equipment;
   • a conclusion about the impossibility of its further use;
   • registration of disposal of fixed assets.
2. Dismantling of equipment with separation of parts containing precious metals:
   • an act on the seizure of components is required, on the basis of which the equipment is written off from the registration cards;
   • on its basis, each part has its own accounting card (), which indicates the name of the scrap (name of the unit), its total mass and the share of precious metals of each name in it.
3. Refining – department precious metals from parts of equipment.
4. Capitalization of received values.
5. Transfer of precious metals to the state fund.

NOTE! When contacting a specialized company for recycling, it will be enough for the organization to sell the old equipment: this will eliminate the need for accounting and capitalization of scrap and precious metals.

How to recycle using special companies

Organizations specializing in the recycling of office and household appliances, have all the necessary permits and licenses, as well as equipment for the refining of precious metals. Many of them are authorized to conduct technical examinations prior to decommissioning of such equipment. Specialists will:

• assistance in drawing up write-off reports for each of the discarded devices;
• transportation, neutralization and disposal of hazardous waste;
• registration of sanitary and epidemiological documents;
• all subsequent procedures related to precious metals.

Algorithm for representatives of companies that own old office equipment

1. Choose a company for recycling equipment certified by the Assay Office.
2. Make a preliminary list of equipment to be disposed of.
3. Agree with the company the cost of its services depending on the number of units of equipment and the service provided.
4. Conclude an agreement for the disposal of written-off fixed technical equipment.
5. Dismantling of named equipment.
6. Removal of dismantled equipment.
7. Signing of the work completion certificate and final payment.

Don’t forget to check the correctness and completeness of the package of recycling documents: you can additionally negotiate the service of their registration with the recycling company.

Disposal of obsolete and broken computer equipment and components is necessary and mandatory. This practice is used not only in Western countries and the USA, but also in Russia.

Computer equipment that is not working and obsolete cannot be thrown away along with household and other types of waste. Special disposal of equipment is required. Let's consider why it is necessary, what laws it is regulated by, as well as the experience of the leading countries of the world and Russia in this matter.

Reasons for recycling computer equipment

Enterprises and individuals who have computer and office equipment must understand that if it breaks down or becomes obsolete, the equipment must be disposed of.

Of course, it is much easier and cheaper to just throw it in a landfill. However, this cannot be done. This is not only illegal, but can also cause significant harm to the environment.

Penalties

Laws regulate the need to recycle computer and office equipment. For non-compliance with these laws, serious penalties may be imposed on the enterprise at the initiative of regulatory authorities. If the management of the enterprise or those responsible for this process do not comply with the recycling rules or implement them properly, the enterprise will be fined quite a serious amount. This also applies to the unauthorized removal of equipment that has been used up or is out of order.

Accounting for precious metals

An important reason why legal disposal of used computer and office equipment is required is the necessary accounting of the precious metals contained in these types of equipment. Russian legislation provides for maintaining strict records of all precious metals that are available at the enterprise, including those that are elements of various computer equipment.

In case of non-compliance with these rules, a fine of 20 thousand rubles is imposed on the enterprise.

Caring for the environment

Most important reason, which must be taken into account by the management of the enterprise when making decisions on the disposal of computer equipment that is out of order or obsolete is caring for the environment.

Future generations must be able to live on clean planet, rather than existing in a waste dump. It is for this reason that almost every state in the world regulates the rules and procedures for disposal. various types waste. And it is the recycling of computers and various office equipment that is the primary task of enterprises.

When equipment is recycled, the amount of unprocessed hazardous waste is reduced. In addition, plastic and various ferrous and precious metals can be used in secondary production.

When precious metals are processed, they must be sent to a refinery where they are refined and deposited into a government fund instead of ending up in a landfill.

When should you recycle computer equipment?

When is it recommended to recycle computer and office equipment? This happens if troubleshooting system units and other components computer technology is impossible. For example, if the motherboard or several of its components fail.

If we are talking about office equipment, then copying equipment, printing devices, and scanners are handed over for recycling. Also, various equipment is subject to disposal in case of serious mechanical damage to the body or other malfunctions, the elimination of which requires serious material costs.

What to do with old computers

In order not to completely pollute the planet, you need to remember about waste as soon as an item goes from being in demand to being unnecessary. Recycling computer waste is an area that is increasingly developing, and for good reason.

Normative base

Each person harms the environment to varying degrees. Irreparable harm is caused to the region when hazardous waste is released, which includes office and computer equipment is installed. When a person throws old equipment into the trash container, he realizes that he is harming the environment. However, not everyone knows that these actions are also a violation of the law.

According to the laws Russian Federation Disposing of old equipment with household waste is prohibited. This rule is prescribed in the Administrative Legal Code (Article 8.2). Therefore, any person who throws an old computer, mobile phone or printer into a trash container may be subject to fines due to non-compliance with epidemiological standards and environmental requirements.

As in other cases, ignorance of the rules cannot exempt you from paying a fine.

You can find out which household appliances are considered dangerous in the regulations of the Government of the Russian Federation No. 818, as well as in the order of the Ministry of Natural Resources.

Recycling computer and office equipment is especially important for enterprises, because in this case they work even more strict laws. For example, Federal Law No. 89, which prohibits enterprises from independently disposing of hazardous waste.

Government Decree No. 340 prohibits legal entities recycle computer equipment. This type of activity can only be carried out by specialized organizations, for example, enterprises that recycle computers, office equipment and other electronic waste.

In addition to the norms and laws of the environmental legislation of the Russian Federation, when independently disposing of computer equipment, enterprises also violate tax legislation. Due to the fact that most office equipment contains small amounts of precious metals, such as gold or platinum, when recycling equipment, they are recycled and sent to a state fund. This is stated in Federal Law No. 41.

Computer recycling: global and domestic experience

The level of civilization of a society depends on its attitude towards the disposal of various wastes. World leaders first thought about the need several decades ago. There are laws, as well as incentives for citizens, to effectively dispose of various hazardous wastes.

For example, in the USA, for the implementation of hazardous waste disposal programs famous company Dell provides grants to cities to set up special recycling centers for computers and components. At first, the company fully paid for the disposal of equipment, after which it began to charge a minimum fee.

Japan has also achieved considerable success in recycling hazardous waste. Sony has launched a project that includes inexpensive recycling of computer and office equipment own production.

The European Union is constantly putting forward new requirements for the disposal of computer equipment that is obsolete or has become unusable. This stimulated concerns such as Fujitsu and Siemens to open joint production for recycling electronic waste. The same enterprises are planned to be built in the most developed countries peace.

In Russia, the issue of recycling equipment is just as acute. Laws that regulate the disposal of computers and office equipment were adopted relatively recently. Most often, equipment disposal is carried out by small certified companies.

Ecology should be the main development priority of every world state. Passing laws that help protect the environment can help reduce the amount of hazardous e-waste thrown into landfills. However, not only large and small enterprises, but also individuals must follow these laws. With proper regulation of the disposal of equipment, the responsibility of each person will increase, because it will not only be about protecting the ecology of the region, but also about paying quite high fines.

Any equipment fails sooner or later. Often when she is brought to service centers, it turns out that repair is impossible. It turns out that the only way out is to send it to a landfill. However, according to the law, this is prohibited. The only solution is professional disposal of equipment: televisions, refrigerators, washing machines.

Service centers send a huge number of household appliances for disposal every day. Also suppliers of such waste are hotels, holiday homes, hospitals and other institutions, the functioning of which involves the use of various equipment.

Disposal and recycling of office equipment, small and large household appliances is also relevant for manufacturers, logistics companies, warehouses, and stores. The fact is that some batches may be defective, others may be damaged during transportation or storage. Also commercial organizations They dispose of outdated household appliances that were not sold in a timely manner and are no longer in demand among customers.

For companies that use computers, printers, scanners, laptops, for example, in commercial and government enterprises, financial institutions, offices public organizations Recycling of office equipment and equipment is also in demand, since from time to time it is necessary to replace it with a new one. The fact is that state regulatory authorities scrupulously monitor where enterprises dispose of illiquid equipment. If it is found that it is illegally taken to a public landfill or dumped in ravines, you will have to pay a large fine.

Why recycle equipment?

Proper disposal of small appliances and large household appliances is the only way protect the environment from pollution. If you take such waste to regular waste sites, then under the influence external environment will begin to stand out toxic substances, which are part of various equipment, for example, arsenic and lead. They are capable of poisoning the environment, in addition, these toxins have negative impact on the human body. Note that only plastic parts will take hundreds of years to decompose.

To protect the environment from pollution, it is necessary to neutralize equipment according to strict and special rules. This can only be done by companies that have a license for such activities and have official permission from the State Assay Supervision Inspectorate.

There are several more reasons why it is beneficial for any enterprise to hand over unused equipment for disposal. The fact is that while it is on the balance sheet of the enterprise, property tax must be paid on it. It will be possible to reduce such expenses only after the official write-off of unnecessary equipment. It can only be done if experts assess the technical and moral condition of the equipment as unsatisfactory.

Professional recycling of equipment in Moscow

Recycling of household appliances in Moscow is one of the areas of activity of our company. Operating since 2007, the Waste Management Group of Companies has established itself with the best side. Great amount companies whose activities involve the use of technology choose us to neutralize such waste.

After the disposal of household appliances is completed, we promptly prepare documents that prove that the procedure was carried out in accordance with the law. To confirm the integrity of their work, the neutralization process is filmed. In addition, our company’s clients have the opportunity to be present during disposal.

How much does it cost to recycle equipment?

We offer a fair price for waste disposal. Moreover, it is calculated for each client in individually. To find out the exact cost, leave us a request using the form feedback, indicating the contact number, volume of waste, its location, as well as the preferred collection schedule. The manager will promptly make calculations and send a commercial offer.

IN modern world each large organization has a lot of equipment on its balance sheet. These are both computers and office Cell phones, and photocopiers, and much more. Electronic devices facilitate the work process and are an integral part of it. However, the constant development of technology leads to the fact that equipment becomes obsolete much earlier than its service life. For example, a personal computer or laptop purchased five years ago is considered obsolete. Simply throwing it into a landfill will not work; special measures are needed. Such devices must be disposed of in order to preserve the environment and, if possible, reuse their materials. Therefore, there is a demand for this service, and it will only grow over time: technology moves forward, the lifespan of computers and office equipment is decreasing, and the need for recycling will arise more and more often. Is it possible to make money from this?

Business organization

To become a recycler, you need to complete a number of documents. First of all, the disposal procedure is prescribed in OKPD codes 38.21 and OKVED 38 and 37.10.22 as processing of materials belonging to hazard classes I-IV. This means that in order to obtain a license, the company must have specialists who have access to these types of work. If there are none, you will have to undergo training under the programs “Professional training of persons for the right to work with waste I-IV hazard class" and "Ensuring environmental safety by managers and specialists of general economic management systems."

A certificate of registration with the tax authority and a document on registration of an individual entrepreneur or legal entity are also required. By order of the company, a specialist must be appointed responsible for working with hazardous waste. The remaining documents are waste acceptance and rental agreements land plot and a passport of technological equipment. Due to the fact that many devices contain precious metals, a certificate from the Assay Office (the so-called “jewelry license”) has yet to be issued. It won't be possible to work without it.

Thus, the minimum start-up capital"recycler" includes the following articles:

• State duty – 7.5 thousand rubles.
• Registration with the Assay Office – 10 thousand rubles.
• Training of specialists (2 people) – 80 thousand rubles.
• Legal assistance – 30 thousand rubles.
• Shredder for destroying rubber and plastic waste (used) – 150 thousand rubles.
• Workshop rent – ​​50 thousand rubles. per month.
• The minimum set of tools for dismantling and sorting is from 100 thousand rubles.

With such a budget, your company plays the role of an intermediary and does not carry out the recycling itself. You disassemble the equipment “for spare parts” and sell it to larger processing companies that have their own production capacity. About 95% of recycled devices go to such recycling plants, and 5% that are unsuitable for recycling are thrown into landfills.

They look for counterparties, as a rule, on recycling exchanges. Typically, companies work this way, since organizing their own landfill for processing such waste requires investments of more than a billion rubles. At the same time, the profitability of such a business, according to the owners, is no more than 10-15%, and the invested money can be returned only after one and a half to two years.

Development prospects

The main direction for the future is the expansion of recycled products: plastic bottles, aluminum cans, chemical wastes. New licenses and additional courses may be required. Also, along with office equipment, waste paper often accumulates in offices - you can offer services for its removal and further processing. If you have your own factory (for example, a rented one), it’s worth taking on processing household waste. Possible areas of activity are the production of concrete and bricks.

Eventually

When considering the features of organizing such production, it is clear that the business is very specific and, with such colossal investments to start a full cycle of work, is completely unattractive for beginning businessmen. Due to the peculiarities of the Russian mentality, company owners are little concerned about protecting the environment and try by all means to send used equipment to a landfill at minimal cost.

Probably, the demand for “recyclers” will not disappear, but only because the state is “crushing” violating companies with fines. If, after the adoption of the next law, the authorities loosen their grip or completely lose interest in the problem of environmental protection, then the need for recyclers will disappear. If you can attract investment and build a processing plant wide range waste - you will be able to find an approach to the market and satisfy its requirements. In the case of a “intermediary-sorter”, you will have to look for a new niche.