Account

It depends. Normally any amount less than Rs:5,000 will not be treated as assets.We can account  as "computer consumable" expenses under Indirect expenses treat as part of printer tonner refilling etc.,

it is consider as computer expense.......(it is a revenue expenditure bcoz
1st.. it is not increases ur efficency
2nd.. u cant show  it is show as a asset in the balance)

if i m wrrong plz reply me ..
 

Debit it to the Repairs and Maintainence Account instead of Capitalisiing it. Usually assets having value less than Rs. 5000 are written off.

Regards,

Devendra K

Dear sukhpreet although it is a revenue expense but ur reason is not correct.the laptop battery definitely increases laptop's working efficiency but it not good be shown as capital expence because:

1. this expense is very petty

2. this expense is not done at the time of purchase of laptop

3. such type of expense is of reoccuring nature