MFP is office equipment or computer equipment

Until 2017, multifunctional devices, as the main tools for creating, reproducing and copying documents, were clearly classified as organizational equipment, also called office equipment. Computers and peripheral devices associated with them were not included in its composition.

What is MFP: organic or computer technology

The organizational technology group included:

• duplicating and copying machines;
• devices for drawing and design work;
• telecommunications equipment;
• machines for data analysis and processing (bar coding, shredders).

Currently, devices are included in the ICT group (information, computer, telecommunications). All other fixed assets for office work in the classifier are allocated to the “office equipment” section. Although the name “office equipment” has disappeared from the classifier, the list of equipment included in it is determined by a separate code.

Attention! In the new classification of fixed assets OK 013-2014, duplicating equipment is classified as office equipment, provided that it is not connected to a computer.

Why are MFPs classified in this category?

According to the new classifier, an MFP can be categorized as computer or organizational (office), depending on the conditions of connection and operation. This provision is especially important when maintaining accounting records and reflecting the financial and economic activities of enterprises.

A printer or multifunctional printer connected to a computing device belongs to the category of computer equipment. These devices are included in a separate subgroup of "peripheral devices with two or more functions" under code 320.26.2, Computers and Peripheral Equipment.

Important! A clear classification of objects and the procedure for assigning them to one or another group must be approved in the accounting policy of the enterprise.

A separately functioning multifunctional printer without connection to a PC belongs to the category of office equipment. With the same condition, other duplicating equipment is also included, as well as telephones of all types (except tablets and smartphones), microphones, shredders, money counters and other similar means. All devices that were defined as office equipment before 2017 can be found in the new classifier in the “Other machines and equipment” section with code 330.28.23 “Office machines and equipment, except computers and peripherals.”