MFP is an office equipment or computer equipment

Until 2017, multifunctional devices, as the main means for creating, reproducing and copying documents, clearly belonged to organizational equipment, which is also called office equipment. Computers and peripheral devices associated with them were not part of it.

What is an MFP: organics or computer technology

The group of organizational equipment included:

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

Currently, the 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 its composition is determined by a separate code.

Attention! In the new fixed assets classifier OK 013-2014, the multiplying technique refers to the office equipment, provided that it is not connected to the computer.

Why are MFIs in this category?

According to the new classifier, an MFI can be classified as computer or organizational (office), depending on the conditions of connection and operation. This position is especially important when conducting accounting and reflection in terms of financial and economic activities of enterprises.

A printer or MFP that is connected to a computing device is classified as a computer equipment. These devices are included in a separate subgroup of “peripheral devices with two or more functions” with code 320.26.2 “Computers and peripheral equipment”.

Important! A clear classification of objects and the procedure for assigning them to a particular group should be definitely approved in the accounting policy of the enterprise.

A separately functioning MFP without connecting to a PC belongs to the category of office equipment. With the same condition, other duplicating equipment is included there, as well as phones of all types (except tablets and smartphones), microphones, shredders, money counters and other similar means. All devices, which until 2017 were defined as office equipment, can be found in the new classifier in the section "Other machines and equipment" with code 330.28.23 "Office machines and equipment, except computers and peripherals."