Which depreciation group the numerator belongs to. Depreciation groups: useful lives
As before, in 2014, the purpose of accounting for fixed assets is not only an accurate reflection of the condition, availability and movement of fixed assets, but also the correct distribution of depreciation deductions according to cost items.
The solution to this problem are various ways of classifying property. However, one should not assume that these methods contradict or replace each other. It would be fair to present them as a hierarchy of grouping attributes, serving the most complete disclosure of information about each specific object.
The most enlarged ones are classification according to the methods of influencing the subject of labor, property and legal affiliation, degree of involvement and functional purpose. Their main goal is to determine the role and place of fixed assets in the aggregate property of the enterprise and its economic activity.
The next, more detailed step in the classification of fixed assets is the assignment of property to certain industry groups. The value of this feature is often underestimated, despite the fact that, along with functionality, it determines the procedure for assigning depreciation to the corresponding cost items.
This type of classification is required as an element of accounting, analysis and reporting (primarily statistical), but in particular it is necessary in cases of a multidisciplinary structure of activity.
The most important classification feature for accounting work and tax reporting is the service life (operation).
It makes sense to note that the current legislation allows the company to independently determine the depreciation period of its fixed assets, based on the features of a particular production and business process, the intensity of use of the property and other factors determining the size of the period during which the cash property can generate income.
However, the most common practice has been the application of a common standard, which is reflected in the division of fixed assets into single depreciation groups.
The most detailed type of grouping, by natural-material affiliation, the so-called classification according to OKOF (Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (as amended on 10.12.2010 No. 1011) “On the classification of fixed assets included in depreciation groups ").
We will present all classification methods applied to fixed assets in the form of the following table:
Sign of classification | Groups of fixed assets by economic content |
Influence on the subject of labor | Active Passive |
Legal affiliation | Own Leased |
Functionality | Production Non-production |
Degree of involvement | Ready to start Acting On conservation In idle time according to plan (repair, reconstruction) |
Industry affiliation | Industry Agriculture Trade Communication Transport Construction Housing and communal services Education Culture Healthcare |
Service life | 10 groups defined in Decree of the Government of the Russian Federation of 01.01.2002 No. 1 “On the classification of fixed assets included in the main groupings” |
Natural substance | Groups defined in OKOF. |
When reporting on the property of the organization, the required performance indicators are reflected in the reporting forms in the context of all the listed classification types. The typical classification of fixed assets used in accounting in 2014 is based primarily on the signs of natural and material affiliation and useful life.
Based on the attribute of natural property, the standard - the OKOF classifier - provides for the combination of fixed assets in the following groups:
- buildings - a property group, including industrial buildings and structures, administrative buildings, warehouses and other buildings in which the organization operates;
- constructions - a group of fixed assets, which is an engineering and construction structures that perform special technical and technological functions. These include mines, wells, treatment facilities, bridges, tunnels, etc .;
- transmission devices - a group of property objects intended for the transfer of various types of energy and transportation of liquids and gases. As a rule, these are electric and heat networks, various product pipelines and other similar elements of the enterprise infrastructure;
- machinery and equipment - the most extensive group of fixed assets, combining a machine-tool park and various equipment. This group, due to its volume, is formed by several subgroups:
- power machines and equipment;
- working machines and equipment;
- measuring and regulating devices;
- computer Engineering;
- other machinery and equipment.
- vehicles - a group of funds of general and special purpose vehicles;
- tool - property objects, with the help of which a direct impact on objects of labor is carried out;
- inventory and accessories - devices that contribute to the optimal conduct of production operations;
- other fixed assets - includes those categories of fixed assets that are not included in previous groups.
Each of the groups classified by OKOF has its own detailed detailing, revealing the design differences of objects within the group. The property groups grouped in the OKOF according to the signs of material uniformity and purpose are assigned the following structure codes:
- X0 0000000 - section;
- XX 0000000 - subsection;
- XX XXXX000 - class;
- XX XXXX0XX - subclass;
- XX XXXXXXX - view.
Each position of the OKOF classification codes is a combination of a decimal digital code, a control number and a name. The classification of fixed assets is built up to the level of a subclass in a hierarchical manner. The last level of the classifier - types - is built on lists (facets) and is tied to the bottom step of the hierarchy. Codes are a linking element between the two main accounting and tax accounting standards for fixed assets - OKOF and the list of depreciation groups.
Depreciation groups and OS classification
The rules of tax accounting in 2014 suggest the main criterion for classifying the life of a property. In the Decree of the State Standard of the Russian Federation “OK 013-94. The All-Russian Classifier of Fixed Assets ”establishes that all the property of the enterprise in accordance with this attribute is divided into the following ten groups:
Group number | Useful life | Composition of the group |
1 | from 1 to 2 years inclusive | cars and equipment |
2 | more than 2 to 3 years inclusive | cars and equipment Perennial plantings |
3 | more than 3 to 5 years inclusive | cars and equipment Transport OS Production and inventory |
4 | more than 5 to 7 years inclusive | Building cars and equipment Transport OS Production and inventory Livestock and livestock Perennial plantings |
5 | more than 7 to 10 years inclusive | Building Structures and transmission devices cars and equipment Transport OS Perennial plantings Fixed assets not included in other groups |
6 | more than 10 to 15 years inclusive | Structures and transmission devices Dwellings cars and equipment Transport OS Production and household equipment Perennial plantings |
7 | more than 15 to 20 years inclusive | Building Structures and transmission devices cars and equipment Transport OS Perennial plantings Fixed assets not included in previous categories |
8 | more than 20 to 25 years inclusive | Building Structures and transmission devices cars and equipment Transport OS Production and household equipment |
9 | more than 25 to 30 years inclusive | Building Structures and transmission devices cars and equipment Transport OS |
10 | more than 30 years | Building Structures and transmission devices Dwellings cars and equipment Transport OS Perennial plantings |
Although the concept of “depreciation group” itself can be used for both tax and accounting, the economic meaning of depreciation of fixed assets in both cases is different.
There is no direct mention of “depreciation groups” in normative acts intended for an accountant. The practical application in the accounting of the OKOF classifier also implies in 2014 the determination of the useful life in accordance with paragraph 20 of PBU 6/01 “Accounting for Fixed Assets”, which allows independent determination by the enterprise. In addition, the depreciation methods recognized by the two accounting methods differ.
In accounting, the company is given a choice of four methods of calculating depreciation:
- linear;
- reduced balance;
- write-offs based on the sum of years of useful life;
- proportional write-off of value according to indicators.
Article 259 of the Tax Code of the Russian Federation provides only two methods for determining the amount of depreciation - linear and non-linear. This inevitably leads to discrepancies in accounting, increasing the risk of errors and complicating the work of accounting. Moreover, a misinterpretation of the provisions of the Tax Code and the PBU can lead to a significant distortion of accounting and reporting data, which is fraught with sanctions by the inspection bodies.
In order to be able to avoid the occurrence of such a situation, the accounting should use the classification of fixed assets included in the main depreciation groups, especially since paragraph 1 of the Decree of the Government of the Russian Federation dated 01.01.2002 No. 1 (as amended on 10.12.2010 No. 1011) “On the classification of fixed assets included in depreciation groups” directly indicates the possibility of its use in accounting.
That is why both accounting can be brought closer to each other with the maximum observance of the features of accounting procedures and data reliability.
In tax accounting, the estimated useful lives (SPI) of an asset are determined by Classification. In accounting, usually use the same SPI, although the OS classification for these purposes is optional clause 1, Article 258 of the Tax Code, para. 20 PBU 6/01.
Look for OS in the Classification by name. Do not stop at the first position found - view all the results. Be sure to read the notes, there may be additions, clarifications or exceptions to the name of the OS.
Use synonyms and keywords. So, a passenger car with a diesel engine under the name "passenger car" you will not find. And for the key phrase "diesel transport" - yes, he has the fifth depreciation group.
Example. Determination of the depreciation group of fixed assets by name
1. Trailer with a technically permissible maximum mass of 2.5 t
According to the word "trailer" we find in the Classification 2 positions: "Trailers and semi-trailers, self-loading or self-unloading for agriculture" and "Trailers and other semi-trailers", there are no comments.
Position 2 is appropriate, which means the trailer has the fifth cushioning group.
2. Passenger car with a 5 liter gasoline engine
By the name "passenger car" we find in the Classification 3 positions: "Passenger cars", "passenger cars of a small class for the disabled" and "passenger cars of a large class (with an engine displacement of over 3.5 liters) and higher class".
Positions 2 and 3 are in the notes to the general name "Other means of transportation for the transportation of people." Only position 3 is suitable for us, which means that the car has the fifth depreciation group.
For OKOF, look for a depreciation group in the Classification if you did not find it by name and keywords. To do this, first find the OS code in OKOF for the OS. If it is 9-digit, discard the last digit and look in the Classification for the combination of ХХХ.ХХ.ХХ.Х. If unsuccessful, discard the last digit again and search again. If failure again, then your OS is not in the Classification.
For a 12-digit code, replace the last digit with "0": XXXX.XX.XX.XX.XX0. Search Classifications. If unsuccessful, discard the last 3 digits and proceed as in the case of the 9-digit code.
Example. Determination of the depreciation group of fixed assets according to the OKOF code
Digital camcorder
By the name "digital video camera" in the Classification we do not find anything suitable. The same with the search by keywords: "digital", "video camera", "movie camera", "camera", "video", "movie", "shooting".
In OKOF under the name "digital video camera" we find the only position "Digital video cameras" with a 9-digit code 330.26.70.13. We remove the last digit of the code, we get 330.26.70.1, we look in the Classification. There is nothing. Again we remove the last digit, we get 330.26.70, we look in the Classification. We find the only position "Optical devices and photographic equipment".
The digital video camera has a third cushioning group.
Set the JFS in months within for the depreciation group. The minimum period is one month longer than the lower border of the group, the maximum coincides with the upper. So, for the third depreciation group (from 3 to 5 years), the minimum SPI is 37 months. (3 years x 12 months + 1 month), maximum - 60 (5 years x 12 months).
If the OS is not in the Classification, assign the SPI to the technical specialist responsible for operating the OS. You can do this according to the technical passport of the facility, user instructions, recommendations on the OS manufacturer’s website Letter from the Ministry of Finance of 02.27.2019 N 03-03-06 / 1/12533.
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For income tax.
Classification can also be used for accounting. Since 2017, an indication of the possibility of using the Classification for accounting has been excluded from the text of Decree of the Government of the Russian Federation of 01.01.2002 No. 1, but, before the adoption of clear rules for determining the useful lives in accounting, many accountants use the Classification.
1) Determination of the useful life of the Classification
To determine the depreciation group of a fixed asset, we first look for the name of our fixed asset in the regulatory document -. This is the easiest and most commonly used way of determining useful lives.
Example
We determine the depreciation group of a personal computer.
That is, in many cases it is necessary to find the type (category, subcategory) of the fixed asset c. Then, determine which group (or subgroup) this species belongs to (by the same OKOFu). After which, find a specific group (subgroup) of fixed assets in and, accordingly, determine.
Technically, the implementation of this method for determining STI is as follows:
a) We determine the OKOF code of our OS (it is often recommended to involve technical specialists for this).
b) Check if in the Classification such an OS group.
c) If there is no OKOF code in the classification of an OS group with our code, then we remove one digit in the OKOF code on the right and again check for the presence of an object in the Classification.
If there is no object again, then we remove one more digit to the right of the OKOF code and so until we find our OS object in the classification, or until there are only 7 digits in the OKOF code.
If we did not find our object with 7 digits of the OKOF code, then this object is not in the Classification. Then we use the method of determining the useful life 3.
Example
We determine the depreciation group of the acquired Digital Video Camera.
Annex 1
10 depreciation groups defined by paragraph 3 of Article 258 of the Tax Code:
The order of the FEDERAL AGENCY FOR TECHNICAL REGULATION AND METROLOGY dated April 21, 2016 No. 458 approved direct and reverse transition keys between the editions of OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian Classifier of Fixed Assets.
Normative document: Classification of fixed assets included in depreciation groups, approved. Decree of the Government of the Russian Federation of 01.01.2002 N 1.
Clarification on the structure and application of OKOF.
Examples of determining the depreciation group of various fixed assets.
Each enterprise uses in its work various fixed assets that are its property and are used in the production of goods, the provision of services, and the performance of work. To accept them for accounting, the initial cost is determined. Accounting during use is carried out at residual value.
All property objects wear out and amortize over time: part of their value is transferred to cost. Depreciation is carried out over the entire period of their useful use.
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Depending on the JFS, all fixed assets are classified into specific depreciation groups. For this, the OS Classifier and OKOF are used. In 2019, the group of fixed assets underwent significant changes that need to be known for proper accounting.
The main nuances
As a general rule, enterprises depreciate assets over their useful lives (STIs). They are determined by the OS Classifier (table).
OS grouping by Classifier:
Depreciation group | SPI, years |
First | 1-2 |
Second | 2-3 |
Third | 3-5 |
Fourth | 5-7 |
Fifth | 7-10 |
Sixth | 10-15 |
Seventh | 15-20 |
The eighth | 20-25 |
Ninth | 25-30 |
Tenth | over 30 |
Confirmation of the date of commissioning of the OS is carried out by drawing up a separate act on this. It is necessary for the calculation of property tax, VAT deductions, the beginning of depreciation, as well as to confirm the initial value of the property, its service life, depreciation group established for it.
Last changes
Previously, the encoding of fixed assets was encrypted with 9-digit values \u200b\u200bthat had the format XX XXXXXXXX. Since 2019, the new encoding is a form of XXXX.XX.XX.XX.XXX. Such changes significantly transformed the OKOF structure.
Some names contained in the old classifier were deleted, and in OKOF-2017 replaced by generalizing positions. For example, now there are no separate lines for the unique types of various software, but the general object “Other information resources in electronic form” has appeared.
At the same time, the formatting classifier contains new objects, analogues of which were not in the previous version. These include equipment that did not exist in the last century.
Among the changes was the new location of some operating systems in relation to their belonging to the depreciation group. This indicates the introduction of other operating periods for them, and, consequently, a change in the period of writing off their initial cost in tax accounting.
Innovations apply only to operating systems that are put into effect on January 1, 2019. Re-determine the depreciation group of fixed assets available to the company is not required. Depreciation on them will be carried out in the same manner.
For the new property, special tools are provided for convenient transition to the new OKOF - transition keys between the editorial offices (direct and reverse). OKOF-1994 and 2019 are available in the order of Rosstandart No. 458 of 2019. They are presented in the form of a comparative table with a comparison of specific property objects. With its help, a new encoding is simply selected.
Important notes
What is the purpose
Regardless of the form of ownership of the company, its size and types of activities, the issue of the effectiveness of the use of fixed assets is one of the paramount. The competitiveness of the company's products, its position in industrial production, and the financial condition of the organization depend on it. Therefore, the use of OKOF is especially important.
The main tasks that the OS classifier allows to solve:
- the possibility of increasing the economic efficiency of the use of property;
- access to detailed, conveniently grouped information about the company;
- the emergence of the possibility of making the most profitable management decisions;
- simplification of tax and;
- reduction in the likelihood of accounting errors.
Verification of the correctness of accounting, especially conducted simultaneously with tax accounting, control authorities devote maximum attention. Therefore, it is important to know all the nuances and innovations in the reflection of fixed assets in reporting documents. This eliminates the risk of erroneous filling and fines.
Erroneous reflection of the OS causes many problems for enterprises. An important term used in their accounting is “fixed assets”, which include two types of property: tangible and intangible. Fixed assets are tangible assets of the company. This conclusion is made on the basis of concepts fixed by legislative norms.
Classification features
The purpose of accounting is not only to reflect the presence, condition and movement of the OS of the company, but also in the correct distribution of depreciation for cost items. To achieve it, different methods of classification of fixed assets are used.
The most enlarged classifications:
- for functional purpose;
- by degree of involvement in work;
- on property legal affiliation;
- by methods of exposure to objects of labor.
A more detailed classification of operating systems assumes their separation by industry groups. Often this feature is underestimated, although together with functionality, it helps to attribute depreciation to cost items. It is required in accounting, analysis and reporting (mainly statistical) and is especially important in multidisciplinary structures.
The main feature of the classification of fixed assets in accounting and tax reporting is the term of operation (service). The legislation allows firms to independently attribute their property to a particular depreciation group, based on the intensity of its use, the characteristics of economic and production processes and other factors that allow determining the useful life.
The most widespread practice is the use of a common standard based on the division of fixed assets into single depreciation groups. The most detailed classification, logically related to the grouping by age, by natural affiliation is called OKO classification.
Registration
Register fixed assets should be step by step in a certain sequence.
First you need to determine if the object belongs to the OS. The service life of an asset in tax accounting should be more than 12 months and have a value of 100 thousand rubles (paragraph 1 of article 256 of the Tax Code of the Russian Federation). If these criteria are met, it is impossible to attribute the cost of property to expenses at a time. You need to choose the right group and useful life for it. After that, it can be written off through depreciation.
At the next stage, a depreciation group is selected. You need to start it with the classification. If you did not find the type of property in it, you should contact OKOF. First of all, a fixed asset type code consisting of 9 digits will be determined. The group is located on the first 6 designations, which must coincide with the coding of the Classifier.
Fixed assets available in the Classifier:
OS | Group | Service life, years | Where does it belong |
a printer | II | 2-3 | Computer Technology |
Personal computer, laptop | II | 2-3 | |
Multifunction printer | III | 3-5 | Blueprint Tools |
Audio system, plasma TV | IV | 5-7 | Television and radio receivers |
Office furniture | IV | 5-7 | Furniture for printing, trade, consumer services |
A car | III | 3-5 | Cars |
Truck | III | 3-5 | Trucks up to 0.5 t |
The next step is to establish the useful life of the OS. You can choose any number of years within the established limits. For property worth more than 100 thousand rubles, it is advisable to establish the same period in tax and accounting in order to avoid discrepancies.
Sometimes the necessary funds are not available either in the Classifier, but in the OKOF. In this case, it can be determined according to the manufacturer's recommendations or technical documents. Other options are sending a request to the manufacturer or contacting the Ministry of Economic Development for clarification.
At the final stage, you need to spend the operating life of the OS according to the documentation - enter information into the inventory card. When setting different deadlines for tax and accounting, this must be reflected.
OS classification according to OKOF:
Establishment algorithm
To correctly assign a property to the operating system, it is necessary to check whether it has signs:
- the ability to bring economic benefits to the owner in future activities;
- the company does not plan its further resale;
- prolonged use is possible (more than 12 months).
If the property meets all the indicated signs, it is taken into account as fixed assets.
All operating systems are classified into groups with distinctive features depending on the useful life, which is understood as the time during which the facility can serve the achievement of the company's goals in economic and production activities.
In accounting and tax accounting, OS Classification is used. The value of property already recorded, the use of which is ongoing, is not being revised this year.
How to determine the useful life
Initially, a depreciation group and a useful life according to the Classification approved by the Government of the Russian Federation are established. Clause 2 of Article 258 of the Tax Code of the Russian Federation divides all fixed assets into 10 groups. The payer determines the term of operation independently in the limits established for each group (letter of the RF Ministry of Finance No. 03-05-05-01 / 39563 from 2019).
Explanation of groups is available at OKOF. It is used when there is no property in the OS Classifier. The search is carried out in one of two ways: by the encoding of the subclass and by the code of the property class.
In the absence of an object in both the OS Classifier and OKOF, the term is determined by technical documents or manufacturer's recommendations (Clause 6, Article 258 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation No. 03-03-06 / 1/36323 of 2019).
Features of inclusion in depreciation groups
Fixed assets are distributed among 10 depreciation groups depending on their service life: from 1 year. The first group includes short-lived objects with a life of 1-2 years. Next is the property operated for 2-3 years (second group), 3-5 years (third group), 5-7 years (fourth group), 7-10 years (fifth group). The remaining groups have a five-year useful life.
Any receipt of an object of fixed assets (PF), whether it’s a purchase, a gratuitous transfer or an exchange purchase, entails the mandatory definition of a depreciation group, which is assigned based on the useful lives of the property. It is during this period that the value of the property gradually becomes part of the costs of the company. Write-off of accrued depreciation amounts is carried out in one of four ways relevant for accounting for fixed assets enshrined in the accounting policies of a particular enterprise.
Depreciation groups
Objects PF when registering relate to a specific depreciation group. There are 10 of them, they are listed in the OS Classification by depreciation groups. The main criterion for combining units of property in any of the depreciation categories is the useful life of the property. It is determined by enterprises for each PF facility, based on the estimated useful period, operating conditions, and regulatory acts governing the use of property.
SPI is the main criterion for classifying an asset as one of the depreciation groups represented.
Group
SPI property
From 1 year to 2 years
From 2 to 3 years
From 3 to 5 years
5 to 7 years old
From 7 to 10 years
10 to 15 years old
From 15 to 20 years old
From 20 to 25 years old
25 to 30 years old
Over 30 years
According to general rules, the organization depreciates the received asset during the JFS determined by the Classifier (see table). If the company cannot find the object in the list, then the deadline is set based on the asset specifications or manufacturer's recommendations. If the asset is manufactured in the company, then the specialists of the enterprise independently develop recommendations confirming the term for the effective operation of the property. They are drawn up in any form. This may be an order from the head or another document defining the IPS asset. Consider the characteristic features of the property attributable to each depreciation group.
1 and 2 depreciation groups
The first depreciation group includes short-lived assets that wear out over a period of 1 year and 1 month to 2 years inclusive. Basically, these are types of property of the “Machinery and Equipment” category (OKOF 330.28 and 330.32), combining tools and equipment for various production spheres, whose design and construction documentation does not exceed 2 years.
The second depreciation group (AG) is represented by several types of property:
- Machines and equipment, including office, sinking, haying machines, technological equipment for various industries (OKOF codes 330.28);
- TS with OKOF codes 310.29.10;
- production and economic equipment (sports facilities 220.42.99);
- perennial plantings (520.00.10).
Assets related to the second hypertension have an STI from 2 to 3 years. For example, this is the useful life of MFPs (multifunction devices) . Therefore, upon receipt of this asset, it is assigned a 2nd AH.
3 depreciation group: useful life
The third depreciation group combines assets whose IPI varies from 3 to 5 years. The range of assets that wear out during these periods is noticeably wider in comparison with the two above groups. In addition to the listed types of property, 3 depreciation group contains:
- facilities with OKOF codes 220.41.20, operated in various industries;
- cars of different carrying capacities, motor vehicles, pleasure craft, aircraft (OKOF 310.29 and 310.30).
In the AG production equipment includes animal resources, among which, for example, circus or service dogs (510.01.49).
4 depreciation group: useful life
The fourth depreciation group includes assets whose equity capital is from 5 to 7 years. It includes:
- non-residential buildings (OKOF 210.00.00);
- various structures, wells, power lines, process pipelines (OKOF 220.41.20 and 220.42).
The section of machines 4 of the depreciation group is represented by various types of communication equipment and measuring devices (OKOF 320.26 and 330.26), ES devices (330.27), machines (330.28; 330.29; 330.30).
The fourth depreciation group includes special vehicles, buses and trolleybuses (310.30).
In addition to the section of production equipment, which includes communication equipment (330.26) and medical furniture (330.32), depreciation of 4 groups is charged on livestock (510.01) and plant resources (520.00).
5 depreciation group: useful life
Depreciation group 5 covers property for a period of operation of 7 to 10 years. This includes:
- non-residential collapsible buildings (OKOF 210.00);
- the category of structures, which includes the 5 depreciation group, includes structures of energy, petrochemical, metallurgical companies, forestry, agricultural production and the construction industry, heating networks (OKOF 220.41.20), roads (220.42);
- in the Machinery and Equipment section, the fifth depreciation group includes steam boilers (OKOF 330.25), measuring and navigation equipment, tools and other instruments (330.26), steam and gas turbines, sweepers (330.28), fire trucks (330.29), laying equipment for railways (330.30;
- the depreciation group 5 includes large-size buses, autotractors with the OKOF code 310.29.
In addition, in this group there are cultural plantings (520.00), land improvement costs (230.00), equipment serving aircraft (400.00), intellectual property (790.00).
6 depreciation group: useful life
This group lists assets whose IPI is from 10 to 15 years:
- in the “constructions” section, property with OKOF codes 220.25; 220.41 and 220.42;
- dwellings (100.00);
- machines and equipment with OKOF 320.26 codes; 330.00; 330.25; 330.26; 330.27; 330.28; 330.30;
- sea \u200b\u200bvessels, railway cars, electric locomotives, helicopters, airplanes (310.30), containers (330.29).
The sixth depreciation group includes cultural stone fruit plants (520.00).
8 depreciation group: useful life
8 depreciation group combines assets whose effective use lasts from 20 to 25 years. For instance:
- non-residential buildings of lightweight masonry (OKOF 210.00);
- construction industry facilities, product pipelines, railways (220.41), moorings and piers (220.42);
- communication facilities (330.26);
- cargo and passenger ships, locomotives, wagons, balloons (310.30).
10 depreciation group: useful life
This group contains assets whose service life exceeds 30 years. These include non-residential buildings (OKOF 210.00) and residential (100.00), as well as:
- facilities not included in other groups (220.00);
- power cables (320.26), floating structures (330.30), escalators (330.28);
- ships and vessels - combined, cruise, floating docks (310.30);
- forest shelterbelts and stands (520.00).