Purchase of computer parts like keyboard

purchase of computer parts like keyboard , mouse etc are capital expenditure ??
Replies (8)
Quick Summary
This discussion clarifies whether computer parts such as keyboards and mice are considered capital expenditure. Generally, they are treated as capital expenditure, especially when used for business purposes and intended for long-term use within the company. They can be recorded under Property, Plant, and Equipment (PPE) as fixed assets. However, if the parts are bought for resale, they would be classified as stock or inventory.

Yes, they are considered as capital expenditure.
Whether used for personal or for business purpose.
Business

Yes, you can capitalise them. 

Capitalized provided used for furtherance of husiness.
You may book under PPE as per AS-10.

Fixed Asset

That means capital expenditure only
You can consider them either as capital or revenue.
If those for resale then those will be considered under stock

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