Okof galvanized bucket. The manufacturer's technical documentation does not indicate the service life of the purchased fixed asset "self-propelled gasoline snow blower" 330.29 10.59 320 snow blowers amortization group
Having considered the issue, we came to the following conclusion:
We believe that a self-propelled gasoline snow blower can be attributed to the fourth depreciation group (property with a term useful use over five years up to seven years inclusive).
Rationale for the conclusion:
According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property is property that is owned by the taxpayer, is used by him to generate income and the cost of which is repaid by calculating depreciation. Depreciable property is property with a useful life of more than 12 months and initial cost more than 40,000 rubles.
In accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, depreciable property is divided into depreciation groups in accordance with its useful life. The useful life is the period during which the item of fixed assets is used to fulfill the purposes of the taxpayer's activities.
The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of Art. 258 of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets included in depreciation groups (hereinafter referred to as the Classification), approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1.
When referring an object of fixed assets to the amortization group according to the Classification, one should be guided by the All-Russian Classifier of Fixed Assets OKOF (OK 013-94), approved by the Resolution of the State Standard of Russia dated December 26, 1994 N 359.
According to these documents, in our opinion, a gasoline self-propelled snow blower can be attributed to the fourth depreciation group (property with a useful life of more than five years to seven years inclusive) under the OKOF code 14 2944000 "Machines and equipment for public utilities."
We would also like to draw your attention to the fact that in accordance with paragraph 6 of Art. 258 of the Tax Code of the Russian Federation for those types of fixed assets that are not indicated in depreciation groups, the useful life is established by the taxpayer in accordance with technical conditions or manufacturer's recommendations. Therefore, to determine the depreciation groups to which such property belongs, and, accordingly, to determine its useful life, you need to use the technical documentation for this fixed asset and, based on the information obtained from this documentation, set the useful life for it yourself (see, for example, letters from the Ministry of Finance of Russia dated 25.01.2010 N 03-03-06 / 1/21, dated 16.11.2009 N 03-03-06 / 1/756, as well as a letter from the Ministry economic development and trade of the Russian Federation of 15.08.2006 N D19-73).
This means that when determining the useful life of objects not included in the Classification, organizations can be guided by the technical passport of the manufacturer or other similar technical documentation. If it is impossible to establish the useful life of a fixed asset based on these documents, then you can contact the manufacturer with a corresponding request.
For your information:
In accordance with clause 20 of PBU 6/01 "Accounting for fixed assets" in accounting when accepting fixed assets for accounting, their useful life is determined by the organization independently based on:
- the expected life of the item in accordance with the expected performance or capacity;
- the expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;
- regulatory and other restrictions on the use of this object (for example, the lease period).
Thus, in accounting, the useful life of an asset can be determined by the organization independently. It should be noted that an organization can (but is not obliged) to use the Classification of Fixed Assets, established for the purpose of determining the useful lives in tax accounting, when determining the useful lives in accounting, which is specifically indicated in paragraph 1 of the Decree of the Government of the Russian Federation of 01.01.2002 N 1.
- Enter the code correctly - in the formatXXX.XX (for example 330.28), XXX.XX.X (for example 330.28.1), XXX.XX.XX (for example 330.28.13), XXX.XX.XX.X (for example 330.28.13.1), XXX.XX.XX.XX (for example 330.28.13.14) or XXX.XX.XX.XX.XXX (for example 330.28.13.14.190).
- Verify code description and industry specificity (see fieldText path) correspond to the classified object.
- The code intended for the classification of a specific object should not have child codes (see sectionChild codes). If there are any, choose the one that best suits your subject.
- Check the correctness of the selection of the code for the transition keys (match the name, industry affiliation and functional purpose with the descriptions given there). Order of linking classifiers:OKOF2 - OKOF - OKDP - OKPD2 - OKP.
- You can also find the code you need by moving up the code hierarchy below this instruction.
general information
Code: 330.29.10.59.320 |
Description: Snow Plows |
Note: This code has child codes. It can be used to classify objects only if it is defined through a direct transition key from the OKOF OK 013-94 code. Otherwise, there is a risk of incorrect determination of the depreciation group. |
Level: Category (9) |
Way: 300.00.00.00.000 / 330.00.00.00.000 / 330.29.10.59.320 |
Text path: MACHINES AND EQUIPMENT, INCLUDING HOUSEHOLD TOOLS, AND OTHER FACILITIES / OTHER MACHINERY AND EQUIPMENT, INCLUDING HOUSEHOLD EQUIPMENT, AND OTHER FACILITIES / Snowblowers |
Child codes
There are child codes. There is a risk of incorrect determination of the depreciation group. The use of a high-level code is allowed only if it is defined through a direct transition key from the OKOF OK 013-94 code (Rosstandart order No. 458 of 04/21/2016). To expand the list of child codes, click on the "+" sign, to collapse - on the "-" sign.
Information about depreciation groups, benefits and preferences
Information inherited from higher-level codes is italicized.
Information about depreciation groups
Group number | Note | SPI, months | Maximum am. prizes | Property tax | There are descendants from a different AG | GUARANTEE |
---|---|---|---|---|---|---|
Determined in accordance with clause 3 of Art. 258 of the Tax Code of the Russian Federation after the establishment of the useful life (clause 6 of article 258 of the Tax Code of the Russian Federation). | This type of fixed asset is not specified in the Classification (clause 6 of article 258 of the Tax Code of the Russian Federation for tangible assets). | Installed on the basis of operational documentation (clause 6 of article 258 of the Tax Code of the Russian Federation for tangible assets) | It is installed according to the data for the group, corresponding to the period determined from the operational documentation. | Not subject to taxation (clause 1 of article 374 of the Tax Code of the Russian Federation) | No. |
The manufacturer's technical documentation does not indicate the service life of the purchased fixed asset "self-propelled gasoline snow blower".
We believe that a self-propelled gasoline snow blower can be attributed to the fourth depreciation group (property with a useful life of more than five years to seven years inclusive).
Rationale for the conclusion:
According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property is property that is in the possession of the taxpayer and is not used by him to generate income and the cost of which is repaid through depreciation. Depreciable property is property with a useful life of more than 12 months and an initial cost of more than 40,000 rubles.
In accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, depreciable property is divided into depreciation groups in accordance with its useful life. The useful life is the period during which the item of fixed assets is used to fulfill the purposes of the taxpayer's activities.
The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of Art. 258 of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets included in depreciation groups (hereinafter referred to as the Classification), approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1.
When referring an object of fixed assets to the amortization group according to the Classification, one should be guided by the All-Russian Classifier of Fixed Assets OKOF (OK 013-94), approved by the Resolution of the State Standard of Russia dated December 26, 1994 N 359.
According to these documents, in our opinion, a gasoline self-propelled snow blower can be attributed to the fourth depreciation group (property with a useful life of more than five years to seven years inclusive) under the OKOF code 14 2944000 "Machines and equipment for public utilities."
We would also like to draw your attention to the fact that in accordance with paragraph 6 of Art. 258 of the Tax Code of the Russian Federation for those types of fixed assets that are not indicated in the depreciation groups, the useful life is set by the taxpayer in accordance with the specifications or recommendations of the manufacturers. Therefore, to determine the depreciation groups to which such property belongs, and, accordingly, to determine its useful life, you need to use the technical documentation for this fixed asset and, based on the information obtained from this documentation, set the useful life for it yourself (see, for example, letters from the Ministry of Finance of Russia dated 25.01.2010 N 03-03-06 / 1/21, dated 16.11.2009 N 03-03-06 / 1/756, as well as a letter from the Ministry of Economic Development and Trade of the Russian Federation dated 15.08.2006 N D19 -73).
This means that when determining the useful life of objects not included in the Classification, organizations can be guided by the technical passport of the manufacturer or other similar technical documentation. If, according to these documents, the useful life of the fixed asset is not possible, then you can contact the manufacturer with a corresponding request.
For your information:
In accordance with clause 20 of PBU 6/01 "Accounting for fixed assets" in accounting when accepting fixed assets for accounting, their useful life is determined by the organization independently based on:
The expected life of this facility in accordance with the expected performance or capacity;
Expected physical wear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;
Regulatory and other restrictions on the use of this object (for example, the lease period).
Thus, in accounting, the useful life of an asset can be determined by the organization independently. It should be noted that an organization can (but is not obliged) to use the Classification of Fixed Assets, established for the purpose of determining the useful lives in tax accounting, when determining the useful lives in accounting, which is specifically indicated in paragraph 1 of the Decree of the Government of the Russian Federation of 01.01.2002 N 1.
Experts of the Legal Consulting Service Fedorova Lilia, Melnikova Elena
Answer
The depreciation group on the vehicle on which the equipment is installed - the snowplow, is determined based on the type vehicle.
As for the snowplow equipment, the snowplow belongs to the 4th depreciation group. Accordingly, the useful life can be set in the range from over 5 years to 7 years.
A snowplow in OKOF refers to attachments that can be installed on different types Vehicle.
OKOF codes for snow blowers (from 01/01/2017):
330.29.10.59.320 Snow blowers
330.29.10.59.321 Rotary snow blowers
330.29.10.59.322 Snow plows
330.29.10.59.323 Aerodrome-cleaning snowplows
330.29.10.59.329 Other snow blowers
OKOF codes for snow blowers (until 01/01/2017):
14 2924430 Snow blowers
14 2924431 Rotary snow blowers on tractors
14 2924432 Rotary snow blowers on chassis
14 2924433 Compact rotary snow blowers
14 2924434 Snow plows on tractors
14 2924435 Snowplow plows on a truck chassis
14 2924436 Snow blowers on vehicles (aerodrome - cleaning)
Snow blowers are included in the subclass of fixed assets: Self-propelled machines and other equipment (excavators, bulldozers, scrapers and graders, canal diggers, sewer cleaners and others) - OKOF code (until 01.01.2017) 14 2924020.
To the 4th depreciation group fixed assets (useful lives over 5 and up to 7 years, Classification of fixed assets included in depreciation groups) include:
Machines for cleaning tracks from snow, debris and vegetation (OKOF code (from 01.01.2017) 330.30.20.31.115).
Self-propelled machines and other equipment (excavators, bulldozers, scrapers and graders, canal diggers, sewer cleaners and others) - OKOF code (until 01.01.2017) 14 2924020.
Accordingly, the useful life can be set in the range from over 5 years to 7 years.
As for vehicles on which snow plows are installed, their OKOF code should be determined based on the type of vehicle. See for example:
What amortization group does the tractor belong to?
Which depreciation group does the forklift belong to?
Which depreciation group does the Truck belong to?
What amortization group does the Bulldozer belong to?
Additionally
Materials on the topic "Amortization group"
Which depreciation group does the fixed asset belong to?
Depreciation group - a group of objects of depreciable property (fixed assets and intangible assets), generated based on the useful lives. The main purpose of the depreciation group is to determine the useful life of an object.
- OKOF - All-Russian classifier fixed assets
- 300.00.00.00.000 - Machinery and equipment, including household inventory, and other objects
- 330.00.00.00.000 - Other machinery and equipment, including household inventory, and other objects
- 330.22.22.1 - Plastic packaging products
OKOF: code 330.22.22.1
Classifier: OKOF OK 013-2014
Code: 330.22.22.1
Name: Plastic packaging products
Children: 5
Depreciation groups: 0
Straight transition keys: 0
Subgroups
Grouping 330.22.22.1 in OKOF contains 5 subsuppings.
- 330.22.22.11 - Sacks and bags, including conical, of ethylene polymers
- 330.22.22.12 - Sacks and bags, including conical, of plastics other than ethylene polymers
- 330.22.22.13 - Boxes, crates, baskets and similar plastic products
- 330.22.22.14 - Bottles, bottles, vials and similar plastic products
- 330.22.22.19 - Other plastic packaging products
Depreciation groups
Code 330.22.22.1 does not belong to any depreciation group (based on the appendix to the Resolution of the Government of the Russian Federation "On the Classification of Fixed Assets Included in Depreciation Groups").
Transition Keys
There is no direct transition key from the old OKOF to the code 330.22.22.1 of the new OKOF.
2018 okof2.ru - All-Russian classifier of fixed assets with decoding and search
Having considered the issue, we came to the following conclusion:
The cost of purchasing a suitcase with a set of tools can be carried out both through article 310 "Increase in the value of fixed assets" KOSGU, and through article 340 "Increase in the cost of inventories" KOSGU.
The final decision on classifying the acquired property as inventory (fixed assets) can be made by the competent officials of the institution within the framework of their authority based on the specific characteristics of the set of tools, taking into account the expected conditions of their use (operation).
Rationale for the conclusion:
According to the Instructions approved by the order of the Ministry of Finance of Russia dated 01.07.2013 N 65n, the costs of acquiring objects, which in the future, in accordance with the current procedure for maintaining accounting can be accounted for as part of non-financial assets, refer to the corresponding articles of group 300 "Receipt of non-financial assets" of KOSGU.
So, the costs of acquiring objects related to fixed assets are carried out at the expense of article 310 "Increase in the value of fixed assets" of KOSGU, and the costs of acquiring objects related to inventories - at the expense of article 340 "Increase in the cost of inventories" of KOSGU.
The conditions for classifying specific types of property as fixed assets are given in cl. 38, 39, 41 of the Instruction approved by order of the Ministry of Finance of Russia dated 01.12.2010 N 157n (hereinafter - Instruction N 157n).
Moreover, according to general rule objects of non-financial assets cannot be classified as fixed assets if they must be accounted for as part of inventories in accordance with the requirements of clause 99 of Instruction N 157n.
One of the main criteria for classifying an object as a fixed asset is its useful life: it must be more than 12 months (clause 38 of Instruction N 157n).
Even the most superficial analysis of the provisions of Instruction N 157n shows: the same property items under different circumstances can be accounted for both as part of fixed assets and as part of inventories.
When referring material values to the relevant group of non-financial assets (fixed assets or inventories), the professional judgments of specific officials, which should be based on data on:
- the purpose of material assets;
- the order of their use.
At the same time, only employees of the institution in which the use (operation) of the property will be carried out have all the completeness of information for making a balanced and informed decision on this issue.
In order to avoid a subjective approach when the authorized officials assess the legality of the application in a particular case of KOSGU articles 310 "Increase in the value of fixed assets", 340 "Increase in the cost of inventories", in last years specialists of the financial department invariably formulate the following legal position: the assignment of material assets to fixed assets or to inventories belongs to the competence of the recipient of budget funds, who decides on this issue in accordance with the current accounting procedure (see, in particular, the letters of the Ministry of Finance of Russia from 11.11.2013 N 02-06-010 / 48099, dated 27.02.2012 N 02-07-10 / 534).
Such a decision is made with the participation of specialists from the accounting service by the specialized commission of the institution (clause 34 of Instruction N 157n). According to the requirements of local regulations adopted in the institution, it can be issued in writing and must contain a conclusion on the fulfillment of the accounting conditions in relation to the relevant property objects as separate fixed assets or on their inclusion in the composition of inventories.
In view of the foregoing, we believe that the cost of purchasing a suitcase with a set of tools can be carried out both through article 310 "Increase in the value of fixed assets" of KOSGU, and through article 340 "Increase in the cost of inventories" of KOSGU.
At the same time, the final decision on classifying the acquired property as inventory (fixed assets) can only be made by competent officials of the institution within the framework of their authority based on the specific characteristics of a suitcase with a set of tools, taking into account the configuration (pliers, side cutters, a file, a hammer, scissors for metal, a set of files, a set of screwdrivers, tape measure, pliers, long-nose pliers, a hacksaw) and the intended conditions of its use (operation).
For your information:
There are three rules, compliance with which will significantly reduce the likelihood of claims from the authorities financial control when purchasing non-financial assets.
1. Already at the stage of making a decision on the acquisition of this or that property in the institution, a "set of arguments" should be formed to justify the application of the corresponding article of KOSGU. The result of such work should be a written decision of the commission on the receipt and disposal of assets, created in the institution on a permanent basis.
2. The institution should form a unified approach to classifying the acquired material assets as fixed assets or inventories. In other words, there should be excluded cases when similar property refers to both fixed assets and inventory.
3. Application procedure budget classification when acquiring certain assets (groups of assets), it can be agreed upon by the authorized body approving the relevant documents or annexes (transcripts) to them (such documents, for example, include estimates, tasks for the provision of state (municipal) services, guidelines (instructions)).
Taking into account the above, it is easy to conclude: considering the validity of the institution's application of budget classification codes when acquiring non-financial assets, as a rule, auditors can reasonably reflect only their professional judgment in the act of audit of financial and economic activities, according to which it would be advisable to take certain assets into account. fixed assets or vice versa - as part of inventories. But the validity of qualifying the expenses of an institution for the acquisition of property as inappropriate use of budgetary funds only on the basis of such a judgment is highly questionable. As a result, such a decision with a high degree of probability can be successfully challenged in accordance with the established procedure (including in court).
Responsibility for the misuse of budget funds cannot be applied in the case when, based on the content normative documents it is impossible to clearly establish to which budget classification code of a public sector organization the expenses incurred by it should be attributed (expenses could be equally attributed to different budget classification codes) (clause 14.1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of June 22, 2006 N 23).
- Encyclopedia of solutions. The procedure for making a decision on classifying an object as a fixed asset of a state institution;
- Encyclopedia of solutions. Articles 310 "Increase in the value of fixed assets" and 340 "Increase in the value of inventories" KOSGU;
- Encyclopedia of solutions. Inappropriate use of budgetary funds in the acquisition of non-financial assets.
Prepared answer:
Expert of the Legal Consulting Service GARANT
Counselor of the State Civil Service of the Moscow Region, 1st class Levina Olga
Quality control of the response:
Reviewer of the Legal Consulting Service GARANT
Olga Monaco auditor
The material was prepared on the basis of an individual written consultation provided within the framework of the Legal Consulting service.
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