• Office equipment what. What about office equipment? Types and purpose of office equipment

    Computer technology includes analog and analog-digital machines for automatic data processing, computing electronic, electromechanical and mechanical complexes and machines, devices designed to automate the processes of storing, retrieving and processing data related to solving various problems.

    Office equipment includes duplicating and copying equipment, office automatic telephone exchanges, typewriters, calculators and other equipment.

    5) Vehicles, which include: vehicles designed to move people and goods - railway and rolling stock; rolling stock of water transport, road, air, urban transport; floor-mounted production vehicles, as well as other types of vehicles.

    At the same time, automobile and tractor trailers, specialized and converted railway cars, the main purpose of which is to perform production or household functions, and not to transport goods and people (mobile power plants, mobile transformer installations, mobile workshops, laboratory cars, mobile diagnostic installations, carriage houses, etc.) are considered mobile enterprises

    appropriate purpose, and not vehicles, and are accounted for as building and equipment.

    6) Industrial and household inventory, which includes:

    Industrial equipment - technical items that are involved in the production process, but cannot be classified as either equipment or structures (liquid storage containers, devices and containers for bulk, piece materials, not related to structures, devices and furniture, serving to facilitate production operations (tables, counters, racks, etc.);

    Household equipment - office and household items that are not directly involved in the production process.

    7) Working, productive and breeding livestock (except for young animals and cattle for slaughter), which include: horses, oxen, camels, donkeys, cows, sheep, stallions - producers, bulls - producers and other working, productive and breeding livestock.

    8) Perennial plantings, which include all types of artificial perennial plantings, regardless of their age, landscaping and decorative plantings on streets, squares, parks, gardens, squares, on the territory of enterprises, in the courtyards of residential buildings; hedges, shelterbelts, plantings intended to strengthen sand and river banks, etc.; artificial plantings of botanical gardens, scientific research institutions and educational institutions for scientific research purposes.

    9) Other fixed assets.

    Depending on their purpose in production and economic activity, fixed assets are divided into production and non-production.

    The main means of production include: machines, machine tools, apparatus, tools, as well as buildings of main and auxiliary workshops, services intended for the production process, warehouse buildings, tanks, vehicles used for moving and storing objects and products of labor. Non-production fixed assets are not directly involved in the production process, but they are used for the cultural and everyday needs of enterprise employees (fixed assets for housing and communal services, clinics, clubs, kindergartens, etc.).

    Office equipment (organizational equipment) is almost all the technical equipment of a modern office. After all, the presence of this very equipment significantly facilitates and speeds up any paperwork and, of course, simplifies interaction in any processes and at different levels. What devices are included in this capacious concept and what functions do they perform?

    Performing counting functions (mechanization of calculations)

    Perhaps few people have thought about it, but one of the representatives of office equipment is. It is the smallest in size and weight among other office mechanisms, but it often “helps out” with its presence on the desktop when carrying out various calculations.

    The calculator can safely be called the progenitor of the computer, which it, in fact, is, only a highly specialized one. Nowadays, the variety of calculators is huge, although they are slowly giving way to other devices.

    Working with documents

    Computers, scanners, printers, copiers, faxes - all this equipment is necessary so that you can quickly carry out small and large volumes of work.

    It is probably impossible to imagine the modern world without a computer. It is truly an indispensable device, because with its help a huge amount of information is created, changed and stored.

    Next in importance would probably be the printer. It is he who translates the necessary text or graphic information in electronic form into a tangible paper document.

    A copying machine (copier, copier), with which you can create copies of documents, photographs, drawings on paper and other materials, also does not lag behind in its importance.

    Another inhabitant of the world of office equipment is a scanner, whose task is to convert text and graphic information located on a flat medium (usually paper) into a digital format.

    Over the past few years, multifunction devices (MFPs) have become increasingly popular - devices that have additional functions of a printer, scanner, copier and/or fax machine. Such equipment significantly benefits in price and compactness compared to the cost and amount of space occupied by each of the devices included in the MFP separately.

    A shredder is used - a device that shreds paper into tiny pieces or very small strips.

    Connection

    Office equipment includes communication means: telephone, fax, telegraph, office automatic telephone exchange. In addition to these devices, a PC can also be defined as a means of communication, with the help of which, and the presence of the Internet, you can conduct electronic correspondence and also make calls.

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    Books

    • The world in pictures. Office machinery and equipment. Federal State Educational Standard, . Visual and didactic manual 171;Office technology and equipment 187;series 171;The world in pictures 187;, intended for group and individual lessons with children 3–7 years old in kindergarten…
    • Office machinery and equipment Visual and didactic aid for 3-7 years, Minisheva T.. Visual and didactic aid “Office machinery and equipment” of the “World in Pictures” series, intended for group and individual lessons with children 3–7 years old in kindergarten and at home ,…

    One of the areas of application of the All-Russian Classifier of Fixed Assets is accounting in institutions. According to OKOF, the accountant must determine the asset code and reflect it on the appropriate account. OK 013-94 contained the term “office equipment”. What relates to it was deciphered in the grouping with codes 14 301 0000 - 14 301 0440. We will consider further how things stand after the new classifier comes into force.

    Office equipment and computer technology: why there is confusion

    In the OK 013-94 classifier, the concepts of computer and office equipment are separated. They are both included in the “Machinery and Equipment” section, but each has its own subsection.

    However, when referring to all equipment of the organization that does not relate to machines, machine tools, mechanisms, etc. and is intended for use in the process of administrative management or in the process of engineering work, it is customary to use the term “office equipment”.

    This concept includes computers, printers, scanners, telephones, calculators, shredders, copying equipment, fax machines, projectors and other office tools.

    Equipment for drawing work, plotters, laminators, hole punchers, mechanical pencil sharpeners, stamps, brochure makers and others are added to the list, calling it “small office equipment.”

    The confusion of the two concepts occurs due to the fact that auxiliary equipment for computer technology, such as a scanner, barcode reader, printer, display, electronic graphic board, drawing machine, etc., according to the rules of the OK 013-94 classifier, are taken into account together with the computer as a single object of classification. In fact, each of them can be used independently, without connecting to computer technology.

    This situation arose due to the obsolescence of the specified classifier.

    But an accountant, when deciding what applies to office equipment in accounting, must be guided by regulatory documents. Therefore, until 2017, the following should have been classified as office equipment:

    • duplicating equipment (not connected to the computer),
    • copying equipment (not connected to the computer),
    • automated telephone exchanges ensuring the operation of offices,
    • typewriters,
    • calculators,
    • telephones (wired and cellular),
    • conference equipment (microphones, projectors, screens, etc.),
    • shredders,
    • banknote counters and detectors,
    • pneumatic delivery device, etc. autonomous office equipment.

    According to the same standards, the following cannot be classified as office equipment:

    • printers and MFPs connected to a computer,
    • tablets,
    • communicators,
    • smartphones, etc.

    This division is determined by information from the subsection “Means of mechanization and automation of managerial and engineering labor,” which makes it possible to determine what belongs to office equipment. The list of what should be considered computer technology is given in the subsection “Electronic computer technology”. According to the OK 013-94 classifier, both of these types of equipment belong to information equipment.

    Office equipment and new OKOF

    The outdated classifier OK 013-94 has been replaced since 2017 by OKOF OK 013-2014.

    Its standards also contain a subsection that includes information equipment. But the term “office equipment” is excluded from it, and computers and peripheral devices for them are separated into a separate subsection.

    However, the list of what previously belonged to office equipment remains. It has been added in edited form to the group “Other machinery and equipment, including household equipment, and other objects” under code 330.28.23.

    Therefore, since 2017, the answer to questions about what office equipment is and what belongs to it is mainly determined by the list in the classifier of fixed assets, marked with this code.

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