Computer hard disk account code?

Hi Eraldo - there is no hard and fast rule here.

If the hard drive is a replacement for a broken drive, within a computer, then it's a repair, ie as an expense.

If the hard drive is a stand alone unit, then it's equipment but then you have to judge whether it's significant enough to treat as a "Fixed Asset" with depreciation or treat it as "Expenses equipment".

These days, with so many bits of kit, costing less than say £200 many businesses don't bother to park them in Fixed Assets and depreciate them over say 3 years but instead expense them as consumables.

Obviously in some businesses an insignificant sum may be a lot more or lot less than £200, it's up to you.