Fairfax fully depreciated computer equipment
A Fairfax County guide for computers, laptops and equipment that are fully depreciated but still used in the business.
Summary
Fairfax County guidance says business tangible property can include property fully depreciated or expensed for federal tax purposes if it is still used in the business. A laptop with zero book value may still belong in the business tangible property record.
Federal depreciation does not automatically remove an asset from Fairfax reporting.
| Jurisdiction | Fairfax CountyBusiness tangible property. |
|---|---|
| Asset type | Computer equipmentLaptops, monitors, printers and related equipment. |
| Important distinction | Book value vs reportingStill-in-use assets need review. |
What to list
List description, equipment category, purchase year, original capitalized cost, January 1 location, disposed status, and source document. Keep zero-book-value items visible during review.
Example
A 2021 laptop fully expensed for federal tax is still used by the business in Fairfax County on January 1. It should be reviewed as computer equipment, not automatically deleted from the register.
When to stop
Stop for appeals, exemptions, disposed-property disputes, multi-location use, leased equipment, machinery and tools, or county correspondence.
Common questions
Can I omit a fully depreciated laptop?
Not merely because book value is zero. If it is owned and used in the business, review Fairfax official instructions before omitting it.
What value should I enter?
Use Fairfax official instructions and your records. Business Property Desk does not appraise assets or determine assessment value.
Build a free asset register
Keep fully depreciated assets visible with purchase year, original cost and January 1 situs.
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Official sources
Last reviewed: .