How to properly account for semi expendable properties that were bought per set/lot (e.g., computer set)
Question: Good evening! Para po sa mga members ng Inventory Committee, paano niyo po nirirecord sa ICF yung mga remaining component parts ng desktop sets? Example po ng scenario:
Desktop (Monitor, CPU, Keyboard, Mouse, Printer) at 55,000 cost reflected sa issued PAR.
Monitor - unserviceable, returned to Property Officer
CPU - unserviceable, returned to Property Officer
Printer - in good condition
Keyboard - in good condition
Question:
At what amount po irerecord yung remaining Printer and Keyboard sa Inventory Count Form? At price per set pa rin po ba or iaallocate yung cost ng remaining items? Paano po yun?
Thank you po.
Ang practice sa ofis namin, sa PAR pa lang, naka reflect na breakdown price (acquisition cost) per component. Example: CPU : 30K, Keyboard : 1k, mouse : 500.
Kasi di naman sabay-sabay returned yan sa property custodians kung “for disposal” na.
At ilalagay agad aa IIRUP ang info… (especially the price for appraisal)
Eric Marcelino
You need to allocate the [total amount] to each of the item of the computer based on the market price of each item. Yan po turo ng COA namin.
Arlene Siapno Nilo
