Depreciation groups of fixed assets and what relates to them. Fourth group
The organization determines the useful life of the fixed asset in order to calculate depreciation in accounting and tax accounting. Since May 12, 2018, accountants have been applying the updated Classification of Property, Plant and Equipment. We will tell you in more detail what has changed and how to determine depreciation groups in 2019.
Fixed assets classifier. What changed?
Fixed assets (OS) of the organization, depending on the useful life (SPI), for the purposes of taxation of profits, are attributed to one or another depreciation group (clause 1 of article 258 of the Tax Code of the Russian Federation). The organization determines the useful life of fixed assets by itself, taking into account the classification approved by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (Decree No. 1).
In 2018, all depreciation groups of the classification changed, except for the first one. The changes apply to the legal relationship that arose from January 1, 2018.
Most of the amendments are in the subsection "Structures and transmission devices" of the second to tenth groups. The list of fixed assets of the subsection "Machinery and equipment" of the second and ninth groups has been expanded.
Classifier of fixed assets by depreciation groups with examples of fixed assets:
Depreciation group number | Useful life of the OS | Example of fixed assets related to depreciation group |
---|---|---|
1 | From 1 year to 2 years inclusive | cars and equipment general purpose |
2 | Over 2 years up to 3 years inclusive | Liquid transfer pumps |
3 | Over 3 years up to 5 years inclusive | Radio-electronic means of communication |
4 | Over 5 years up to 7 years inclusive | Fences (fences) and reinforced concrete fences |
5 | Over 7 years up to 10 years inclusive | Forestry facilities |
6 | Over 10 years up to 15 years inclusive | Water intake well |
7 | Over 15 years up to 20 years inclusive | Sewerage |
8 | Over 20 years up to 25 years inclusive | Condensate pipeline and main product pipeline |
9 | Over 25 years up to 30 years inclusive | Buildings (except residential) |
10 | Over 30 years | Residential buildings and structures |
The All-Russian Classifier of Fixed Assets (OKOF), which determines the depreciation group of fixed assets, is unchanged. Since January 1, 2017, OKOF OK 013-2014 (SNA 2008) has been in effect, approved by order of Rosstandart dated 12.12.2014 No. 2018-st. The same classifier will operate in 2019.
How to determine the useful life of an OS
Stage 1 - set the depreciation group of the fixed asset according to the classification approved by Resolution No. 1
The classification of fixed assets is a table in which for each depreciation group the names of the fixed assets included in it are listed and corresponding codes All-Russian classifier fixed assets.
For purposes tax accounting according to the OS classification, it is determined:
- depreciation group to which the asset belongs. All depreciable property is combined into 10 depreciation groups depending on the useful life of the property (clause 3 of article 258 of the Tax Code of the Russian Federation). Depreciation groups are also important in order to determine the amount of depreciation premium that can be applied to a specific asset;
- the useful life must be within the limits established for each depreciation group (Letter of the Ministry of Finance of Russia dated 06.07.2016 No. 03-05-05-01 / 39563). Choose any period within the SPI, for example, the smallest, in order to quickly write off the cost of fixed assets to expenses (Letter of the Ministry of Finance of the Russian Federation of 07/06/2016 No. 03-05-05-01 / 39563).
In the classification, you can establish a whole group of OS. The transcript of the group is presented in the OKOF.
Define the asset depreciation group as follows:
- In the first column of the OKOF, find the type of property to which the asset belongs (9 digits).
- Check in the first column of the OS classification the code specified in the OKOF.
- If there is a code in the classification of the asset, look at which depreciation group the asset belongs to.
If there is no code in the asset classification, determine the depreciation group in one of the following ways:
Method 1 - by property subclass code
The property subclass code differs from the property type code in that the seventh digit in it is always zero. For example, a rotary lobe pump belongs to subclass 14 2912010 (centrifugal, piston and rotary pumps). If this code is not in the asset classification either, define the depreciation group in the second way.
Method 2 - by property class code
The property class differs from the property type code in that the seventh, eighth and ninth digits in it are always zeros. For example, a rotary lobe pump belongs to class 14 2912000 (pumps and compressor equipment).
Example... Determination of the amortization group according to the OKOF code
The code of the rotary pump according to OKOF is 14 2912113. In the OS Classification, this code, as well as the subclass code 14 2912010 (centrifugal, piston and rotary pumps) are not indicated. However, it has a class code 14 2912000 (pumps and compressor equipment). It belongs to the third depreciation group (property with a useful life of more than three years to five years inclusive). This means that the rotary pump must be included in the third depreciation group.
Step 2. Refer to technical documentation
If the fixed asset is not mentioned in the classification and OKOF, install the SPI from the operating life of the OS specified in the technical documentation or manufacturer's recommendations (clause 6 of article 258 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 06/18/2018 No. 03-03-20 / 41332) ...
Stage 3. Record the SPI in the fixed asset inventory card (form No. OS-6)
If the tax and accounting SPI are different, then supplement section 2 of the OS-6 form with the appropriate column.
Example. The organization purchased a cargo "Gazelle" (carrying capacity of 1.5 tons). Let's define the STI of the car.
According to the OS classification, general-purpose trucks with a carrying capacity of over 0.5 and up to 5 tons, inclusive, are included in the 4th depreciation group. The range of SPI for the 4th depreciation group is over 5 and up to 7 years inclusive. Therefore, the minimum possible STI in months is 61 (5 years x 12 months + 1 month), the maximum is 84 months. (7 years x 12 months). The organization has the right to establish any STI for a car in the range from 61 to 84 months inclusive.
Pay attention when accounting for OS
- In tax accounting, the cost criterion for recognizing an asset is 100,000 rubles, in accounting - 40,000 rubles.
- Maintain the accounting of fixed assets in 2019 in the same manner as before: take the fixed assets into account as of the date of bringing to the state of readiness for operation. If you sell an asset, then include the received remuneration in income, and the residual value of the asset in expenses. Similar rules apply to the sale of unfinished objects.
- In accounting, an organization is not obliged to adhere to depreciation groups, but for convenience it can determine the term for the classification of fixed assets. This is convenient, since it brings accounting closer to tax accounting.
- If the object meets all the criteria named in clause 4 of PBU 6/01, then in accounting it should immediately be transferred to fixed assets, that is, to be capitalized on account 01. The actual use of the object, as opposed to tax accounting, is optional.
Classifier of fixed assets by depreciation groups 2016 year is needed to correctly display depreciable fixed assets(abbreviated - OS) in the account. About aspects classification of property, plant and equipment 2016 year read on.
What is an OS classifier?
Used when looking for depreciation groups fixed assets classifier 2016 provided by the decree of the Government of the Russian Federation "On the classification of fixed assets included in depreciation groups" dated 01.02.2002 No. 1 s latest changes, established by the decree of the Government of the Russian Federation "On Amendments to the Classification of Fixed Assets" dated 06.07.2015 No. 674. The classification of depreciation groups is formed according to the information from the All-Russian Classifier of Fixed Assets (abbreviated as OKOF) OK 013-94, established by Resolution of the State Standard of the Russian Federation dated 26.12.1994 No. 359.
IMPORTANT! From January 1, 2017, the OK 013-2014 classifier, approved by the order of Rosstandart OK 013-2014 (SNA 2008), begins to function. OKOF "dated 12.12.2014 No. 2018-st. Classifier OK 013-94 will become invalid.
Replacing the old OKOF with a new one will entail reform fixed asset classifier by depreciation groups.
The principle of constructing depreciation groups of fixed assets of the classifier
Building depreciation groups of fixed assets of the classifier based on the establishment of the period of effective application of the OS. The classifier presents 10 groups, ranging from OS with a period of application of 1-2 years and ending with OS with a period of more than 30 years. Each group contains a detailed list of operating systems with their name and encoding taken from the OKOF reference book. Classification using generally established coding greatly facilitates the processing of information on the operating system during their automated accounting.
Use in determining the useful life of fixed assets of the 2016 classifier
Useful lives of fixed assets classifier captures as a specific time range. In particular, on the 2nd depreciation group of fixed assets v 2016 year, the useful life (abbreviated - SPI) is presented in the range of 2-3 years, and it cannot be exactly 2 years, but its establishment is possible in the amount of 3 years.
The determination of the exact size of the SPI is made by the heads of enterprises on an independent basis and often depends on the profitability of the activities carried out. When profitability is high, organizations try to write off amortization costs faster and choose a shorter PIE for this. For the second depreciation group discussed above, the shortest SPI will be 25 months. With low profitability or unprofitable activities, it is recommended to choose the maximum SPI, which in this case is equal to 36 months.
How is the classification of the fixed assets included in the depreciation groups made?
Before searching for a depreciation group, check the ownership of the property to the asset.
Signs of classifying a property as a fixed asset:
- The property is supposed to be used in entrepreneurial activity for financial gain.
- The period of the planned use of the facility is more than a year.
- Resale of the property is not planned in the near future.
If the property object meets all of the listed conditions, proceed to the search for the depreciation group. However, according to the classifier established by the decree of the Government of the Russian Federation of 01.02.2002 No. 1, it is rather difficult and time-consuming to find the required OS group, therefore it is better to initially determine its OS code through the OKOF directory.
Example
LLC "Exclusive Photo", engaged in the creation and sale of unique photographs, at the beginning of 2016 acquired professional cameras for business activities.
Determine the amortization group to which the cameras belong. To do this, open the OKOF directory, find the "Machinery and equipment" section and look at the code for the "Photo and film equipment" subsection - 143322000.
After determining the classification code of the cameras, we proceed to the classifier established by Decree of the Government of the Russian Federation dated February 1, 2002 No. 1. In the specified classifier, the code 143322000 is included in the 3rd depreciation group of the OS (SPI over 3 and up to 5 years). Further, the head of Exclusive Photo LLC, based on the established range, has the right to decide for himself what amortization period cameras.
The considered variant of determining depreciation groups is recommended to be used only in the absence of automated accounting in small enterprises with a small number of depreciable objects.
Organizations with a large range of operating systems use automated accounting programs business transactions with installed classifiers. In such cases, the classification of fixed assets by depreciation groups is made automatically when recording operations related to the capitalization of fixed assets, and a specific SPI by categories of fixed assets is affixed in accordance with the accounting policy approved by the company.
IMPORTANT! V depreciation groups of fixed assets 2015 the subsection "Photo and video equipment" was included as a component of the 5th depreciation group (SPI 7-10 years). By the Decree of the Government of the Russian Federation of 06.07.2015 No. 674, this subsection was transferred to the 3rd depreciation group (SPI 3-5 years).
Features of accounting for 1 and 2 depreciation groups of fixed assets
According to the provisions established by the law "On Amendments to the Tax Code of the Russian Federation" dated November 24, 2014 No. 366-FZ for fixed assets belonging to the 1st and 2nd depreciation groups, since the beginning of 2015, property tax has not been calculated (subparagraph 8 Clause 4 of Article 374 of the Tax Code of the Russian Federation).
IMPORTANT! Movable fixed assets recorded by the taxpayer from January 1, 2013, from the category of non-taxable fixed assets since the beginning of 2015, have been transferred to the category of preferential fixed assets, exempt from taxation (clause 25 of article 381 of the Tax Code of the Russian Federation). This category includes all movable fixed assets belonging to the 3-10th depreciation groups.
Example (continued)
LLC "Exclusive Photo" in the same year purchased personal computers (abbreviated - PC) for photo processing. According to the classifier, PCs refer to the item "Electronic computing technology" with the code 143020000, which is part of the 2nd depreciation group.
When calculating property tax, the cost of the PC is not included in the tax base and is recorded in the declaration for this tax in Sec. 2 consisting of pages 170 and 270.
Professional cameras that are movable fixed assets (clause 2 of article 130 of the Civil Code of the Russian Federation), purchased after the beginning of 2013, are classified as preferential fixed assets, the cost of which is not included in the tax base for property tax... In the property tax return, the residual value of the professional cameras is shown in sect. 2 in gr. 4 on pages 20-140 and as part of pages 170 and 270.
For aspects of the reflection of non-taxable fixed assets in the NNI declaration, see the article.
Outcomes
The classification of fixed assets by depreciation groups is formed on the basis of the OKOF reference book and is intended for the taxpayer to establish the period for applying fixed assets for the purpose of their tax accounting and determining the taxability or non-taxability of fixed assets with property tax.
Instructions
When assigning an object to fixed assets, check whether it has the following characteristics:
- the ability to bring to the enterprise economic benefits in future;
- the organization does not intend to further resell the property;
- is used for a long period of time (duration of use exceeds 12 months or one operating cycle lasting more than 12 months). If the property taken into account corresponds to the above criteria, then it should be reflected in the accounts of fixed assets.
You should know that all fixed assets are subdivided into groups, each of which has its own distinctive characteristics.
1. Buildings are architectural and construction objects that create the necessary conditions for production activities, storage material values and are also used for management and non-production needs.
2. Structures are engineering and technical facilities performing technical functions for the maintenance of the production process, but not related to changes in the objects of labor (tunnels, drains, overpasses, etc.).
3. Transfer devices are devices with the help of which energy of various types is transferred, as well as liquid and gaseous substances (heating systems, gas networks, etc.).
4. Machinery and equipment, including:
- power machines and equipment designed for the generation and distribution of energy;
- working machines and equipment directly involved in the production process;
- measuring and regulating instruments and devices;
- computing and electronic equipment.
5. Vehicles.
6. Tools - means of labor that have been involved in the production process for more than 1 year.
7. Production equipment and household accessories that are used to carry out production operations and creating safe working conditions (workbenches, work tables, etc.).
8. Household equipment that provides conditions for work and maintenance of production (copying equipment, office furniture, etc.).
9. Land and perennial plantings.
10. Working, productive livestock and other fixed assets.
Please note that in accounting for taxation and depreciation purposes, all fixed assets are divided into 10 depreciation groups, depending on their useful life. is the period during which an item of fixed assets is able to serve the purposes of the organization. The first depreciation group includes property with a useful life of 1-2 years, the second - 2-3 years, the third - 3-5 years, the fourth - 5-7 years, and the fifth - 7-10 years. The sixth includes property, the useful life of which is 10-15 years, the seventh - 15-20 years, the eighth - 20-25 years, the ninth - 25-30 years, the tenth - over 30 years.
note
There are the following groups of fixed assets (including according to PBU 6/01). Each company has at its disposal fixed assets and working capital. The totality of fixed production assets and circulating assets of enterprises forms their production assets.
For the purposes of accounting and tax accounting, the Classification of fixed assets included in depreciation groups is applied (Approved by the Decree of the Government of the Russian Federation of January 01, 2002 No. 1 as revised on December 10, 2010). The cost of previously accounted fixed assets, the operation of which continues in the current year, is not subject to revision
Sources:
- How to write off a loss that occurred during the period of application of the simplified code
All property of the enterprise, accepted for accounting, is depreciated, that is, wears out over time. Depending on the useful life, it belongs to one of the depreciation groups. The useful life is the period during which the assets of the enterprise are able to generate income.
Instructions
All depreciable property belongs to one or another depreciation group. There are ten such groups in total. So the first depreciation group includes short-lived assets, which range from one to two years. The second depreciation property, the term of which is 2-3 years, the third - 3-5 years, the fourth - 5-7 years, the fifth - 7-10 years, the sixth - 10-15 years, the seventh - 15-20 years, the eighth - 20- 25 years, the ninth - 25-30 years, the tenth - over 30 years.
The useful life of the enterprise can be established after the entry of the object of fixed assets into operation, as well as after reconstruction, modernization, technical re-equipment, if there is an increase in this period. However, it is possible to increase the useful life only within the limits set for this depreciation group.
By intangible assets the useful life is determined based on the period of validity of the patent or license for the right to use the object. If the useful life cannot be determined in this way, then the rates are set for a period of 10 years.
The list of fixed assets that are included in each of them is strictly regulated by law. For example, to the fifth depreciation property: buildings, except for residential ones, production sites without coatings, heating mains, photographic equipment, etc.
Sources:
- fifth amortization group
Advice 3: How to fill out the acceptance certificate for fixed assets
For registration and accounting of the receipt or disposal of fixed assets at the enterprise, an acceptance certificate is filled out in the form No. OS-1. The correctness of the calculation of income tax and corporate property tax depends on the correct entry of data into it. In this regard, it is necessary to carefully approach the design of the act.
You will need
- - form of form No. OS-1.
Instructions
Fill in the first page of the asset transfer and acceptance certificate. First, indicate the data about the sending organization and the receiving organization: full name, TIN and KPP code, registration address. Please note the basis for drawing up the deed, which may be a sales contract, invoice or invoice. On the right of the first page there is one that only the transmitting side fills in. If the OS is new, then dashes are put in these fields.
Prepare a statement of confirmation if the organization transferring the fixed asset uses special treatment taxation and did not define the depreciation group. It indicates the group in which the received OS will be listed.
Enter the data in section 1 of the act on the form No. OS-1. It is filled only by the transmitting side. Indicate the actual service life, which is calculated from the date of the introduction of the fixed asset into operation by the first owner. Then note the depreciation amount accrued during that time and note the total useful life. At the end, the residual is knocked out and the contractual value of the fixed asset is entered.
Specify the data about the fixed asset as of the date of registration in the accounting by the host party. For this, section 2 of the act is filled in. Specify the cost of the object, and also select the method for calculating depreciation. After that, fill in a brief individual characteristic of the OS object.
Write down the conclusions of the commission for the transfer and acceptance of the fixed asset on the third page of the act in the form No. OS-1. Indicate whether the object matches technical specifications, and list the points that need improvement. Certify the document with the signature of all members of the commission and the seal of the parties.
Put a mark on the first page of Act No. OS-1 that there are no discrepancies between the data for tax and accounting... Otherwise, it is necessary to draw up an additional form of an act with data. This must be done because the data is entered into the act only for accounting, which cannot always be accepted for calculating taxes.
Tip 4: How to Revalue Fixed Assets in 2019
Some organizations in the process economic activity revaluation of fixed assets, thereby specifying their replacement cost. It is optional, but if you want to attract any investment, spend the financial analysis or simply have the real value of existing assets, then it is advisable to go through this procedure.
You will need
- - inventory cards;
- - balance sheets for account 02.
Instructions
First, it should be clarified that the revaluation of fixed assets must be carried out once a year before the reporting period (before January 1). Revaluation must be registered in accounting policy organizations.
Determine which group of fixed assets you will revalue, that is, you can revalue buildings without affecting transport. But if you are evaluating, for example, equipment, then it is necessary to take into account all homogeneous assets, even if they are located in another warehouse and are listed in another department.
Issue an order on revaluation of homogeneous groups of fixed assets, also indicate in this administrative document the date of this procedure, list all items of fixed assets, the date of acquisition and commissioning of property. Also in this order indicate responsible persons that are in the appraisal of the property.
Then use the direct allocation method to revalue. That is, check the market value of these assets, the help of an independent appraiser, or by checking the data from the manufacturer, or from the statistics authorities, you can also use special literature.
Fill out the revaluation data in a special free form. Be sure to indicate in this document the name of the main one, the date of the revaluation, the procedure for calculating the assessed value, new information on the data, decrease (increase) in value.
Then, based on the statement, draw up an accounting statement, where also indicate the calculation procedure residual value, further actions (decrease or increase in the value of the property and the depreciation charged on it).
After that, reflect the results of the assessment in accounting. If the value of assets has decreased, that is, there has been a markdown, reflect this as follows:
D84 "Unallocated ( uncovered loss) "Or 83" Additional "K01" Fixed assets "- decreased initial cost fixed assets;
D02 "Depreciation of fixed assets" К84 "Retained earnings (uncovered loss)" or 83 "Additional capital" - decreased depreciation charges.
In the event of an increase in the value of fixed assets (revaluation), reflect this as follows:
D01 "Fixed assets" К83 "Additional capital" or 84 "Retained earnings (uncovered loss)" - the initial cost of fixed assets was increased;
D83 "Additional capital" or 84 "Retained earnings (uncovered loss)" К02 "Depreciation of fixed assets" - the amount of depreciation deductions has been increased.
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Helpful advice
Please note that if you revaluate fixed assets once, you must do it regularly once a year.
Enterprises using a simplified taxation system are exempted from the need for accounting, as established by Article 4 Federal law№ 129-ФЗ "On accounting". At the same time, the organization is obliged to keep a continuous record of fixed assets on the balance sheet, regardless of the applicable taxation. There is a certain procedure for accepting and writing off fixed assets, established legislative acts.
Instructions
Use in the accounting of fixed assets the unified forms approved by the decree of the State Statistics Committee of the Russian Federation No. 7 dated January 21, 2003. To keep records of expenses and income, a special one is used, in which costs from fixed assets are entered in accordance with clause 2 of article 346.17 Tax Code RF.
Draw up an act of write-off upon disposal of fixed assets STS enterprises... To write off one fixed asset, form No. OS-4 is used, while for vehicles there is a separate form No. OS-4a. If a group of objects is retired, then the act is filled in according to the form No. OS-4b.
Recalculate taxable base for all past periods upon disposal of fixed assets. If the sale of the fixed assets took place within three years from the date of receipt of the purchase expenses on the account, then the tax base is recalculated for the entire period of operation of the fixed assets. In this case, additional tax is paid, as well as penalties are calculated and paid.
Adjust your tax base if major funds transferred to another company as a contribution to authorized capital... These operations are not subject to taxation for the simplified system, so there is no need to draw up an updated declaration.
Form a special commission if the asset is written off due to wear. The tax base at the same time, it is adjusted only when the parts or part of the decommissioned object are recognized as workers and are issued for further use in production. In this case, the income of the enterprise must be increased by the amount market value these parts. If the object of the main funds is written off in full, this does not affect the tax background of the company in any way.
Write off the amount of loss from damage or theft of an item of fixed assets to the “Loss and shortage from damage to valuables” account. If the company has thus received compensation for damage from any sources, these amounts are referred to unrealized income.
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A budgetary institution to perform statutory functions, it is necessary to record fixed assets, including their write-off after their disposal. The reason for this may be the liquidation, sale, transfer or identified losses of fixed assets. This procedure is drawn up in accordance with the rules approved by Order of the Ministry of Finance of the Russian Federation No. 101 of August 16, 2004.
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