Depreciation groups of fixed assets and what applies to them. Depreciation groups: useful life
The organization determines the useful life of the fixed asset in order to accrue depreciation in accounting and tax accounting. From May 12, 2018, accountants apply the updated Classification of property, plant and equipment. Let us tell you in more detail what has changed and how to determine depreciation groups in 2019.
Classifier of fixed assets. 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, article 258 of the Tax Code of the Russian Federation). The useful life of fixed assets is determined by the organization itself, taking into account the classification approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (Resolution No. 1).
In 2018, all depreciation groups of the classification changed, except for the first one. The changes apply to legal relations that arose from January 1, 2018.
Most of the amendments are in the subsection "Constructions 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 OS examples:
Depreciation group number | Useful life of OS | Example of fixed assets belonging to a 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 pumps |
3 | Over 3 years up to 5 years inclusive | Radioelectronic 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 | Timber industry facilities |
6 | Over 10 years to 15 years inclusive | Water well |
7 | Over 15 years to 20 years inclusive | Sewerage |
8 | Over 20 years up to 25 years inclusive | Main condensate pipeline and 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 OS depreciation group, is unchanged. From January 1, 2017, OKOF OK 013-2014 (SNA 2008) is in force, approved by order of Rosstandart dated December 12, 2014 No. 2018-st. The same classifier will be valid 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 Decree No. 1
The OS classification is a table in which, for each depreciation group, the names of the OS included in it and relevant codes of the All-Russian classifier fixed assets.
For the purposes of tax accounting, according to the classification of fixed assets, the following are determined:
- depreciation group to which the OS belongs. All depreciable property is combined into 10 depreciation groups depending on the useful life of the property (clause 3, article 258 of the Tax Code of the Russian Federation). Depreciation groups are also important in order to determine the size depreciation premium, which can be applied to a specific OS;
- the useful life must be within the limits established for each depreciation group (Letter of the Ministry of Finance of Russia dated July 6, 2016 No. 03-05-05-01 / 39563). Choose any period within the SPI, for example, the shortest, in order to write off the cost of fixed assets as expenses faster (Letter of the Ministry of Finance of the Russian Federation dated 07/06/2016 No. 03-05-05-01 / 39563).
In the classification, you can install a whole group of OS. The decoding of the group is presented in the OKOF.
Define the depreciation group of the fixed asset as follows:
- In the first column of the OKOF, find the type of property to which the OS 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 OS classification, look at which depreciation group the OS belongs to.
If there is no code in the OS 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 pump belongs to subclass 14 2912010 (centrifugal, piston and rotary pumps). If this code is not in the OS classification either, determine 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 pump belongs to class 14 2912000 (pumps and compressor equipment).
Example. Determining the depreciation group by OKOF code
The rotary pump code according to OKOF is 14 2912113. In the OS Classification, such a code, as well as 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, establish 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. Fix the SPI in the fixed assets inventory card (form No. OS-6)
If the tax and accounting SPI are different, then section 2 of form No. OS-6 should be supplemented with the appropriate column.
Example. The organization purchased a cargo "Gazelle" (capacity 1.5 tons). Let's define the SPI of the car.
According to the OS classification, general-purpose trucks with a carrying capacity of more than 0.5 and up to 5 tons inclusive are included in the 4th depreciation group. The SPI range 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 of the car in the range from 61 to 84 months inclusive.
Pay attention when considering OS
- In tax accounting, the cost criterion for recognizing an asset is 100,000 rubles, in accounting - 40,000 rubles.
- Keep accounting records of fixed assets in 2019 in the same manner as before: take into account fixed assets on the date of bringing them to the state of readiness for operation. If you are selling fixed assets, then include the remuneration received as income, and the residual value of the fixed assets as expenses. Similar rules apply to the sale of unfinished properties.
- In accounting, an organization is not required to adhere to depreciation groups, but for convenience it can determine the term according to the classification of fixed assets. This is convenient, as it brings accounting closer to tax accounting.
- If the object meets all the criteria named in paragraph 4 of PBU 6/01, then in accounting it should immediately be transferred to fixed assets, that is, credited to account 01. The actual use of the object, unlike 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 fixed assets 2016 years, read on.
What is an OS classifier?
Used when searching for depreciation groups classifier of fixed assets 2016 year 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 with latest changes, established by Decree of the Government of the Russian Federation “On Amendments to the Classification of Fixed Assets” dated July 6, 2015 No. 674. The classification of depreciation groups is formed according to information from the All-Russian Classifier of Fixed Assets (abbreviated as OKOF) OK 013-94, established by Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359.
IMPORTANT! From January 1, 2017, the classifier OK 013-2014, approved by the order of Rosstandart "OK 013-2014 (SNA 2008), begins to function. OKOF" dated December 12, 2014 No. 2018-st. Classifier OK 013-94 will become invalid.
Replacing the old OKOF with a new one will entail reforming classifier of fixed assets depreciation groups.
The principle of constructing depreciation groups of fixed assets of the classifier
Building depreciation groups of fixed assets of the classifier is based on the establishment of the period of effective application of the OS. The classifier includes 10 groups, ranging from OS with a period of application of 1-2 years and ending with OS with a period of application of more than 30 years. Each group contains a detailed list of operating systems with their names and encodings taken from the OKOF reference book. Classification using generally established coding greatly facilitates the processing of information on OS in 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, according to the 2nd depreciation group of fixed assets in 2016 year, the useful life (abbreviated as SLI) is represented by a range of 2-3 years, and it cannot be exactly 2 years, but it can be set at 3 years.
Determining the exact size of the SPI is carried out by the heads of enterprises on an independent basis and often depends on the profitability of the activities carried out. With high profitability, organizations try to write off depreciation costs faster and choose a shorter IPV for this. For the 2nd depreciation group discussed above, the shortest STI will be 25 months. With low profitability or unprofitability of activities, it is recommended to choose the maximum STI, which in this case is equal to 36 months.
How is the classification of fixed assets of the enterprise included in depreciation groups?
Before searching for a depreciation group, they check whether the property belongs to the OS.
Signs of classifying a property object as an OS:
- The property object is supposed to be used in entrepreneurial activity for financial gain.
- The period of the planned use of the object is more than a year.
- There are no plans to resell the property in the near future.
If the property object meets all the listed conditions, they proceed to the search for a depreciation group. However, according to the classifier established by Decree of the Government of the Russian Federation of February 1, 2002 No. 1, finding the desired OS group is quite difficult and time-consuming, so 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 depreciation group to which the cameras belong. To do this, open the OKOF directory, find the section "Machinery and equipment" and look at the code for the subsection "Photo and film equipment" - 143322000.
After determining the classification code of the cameras, we proceed to the classifier established by Decree of the Government of the Russian Federation of 02/01/2002 No. 1. In the specified classifier, 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 will be amortization period cameras.
The considered option for 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 established classifiers. The classification of fixed assets by depreciation groups in such cases is carried out automatically when reflecting transactions related to the posting of fixed assets, and a specific SPI by fixed asset categories is affixed in accordance with the accounting policy approved by the enterprise.
IMPORTANT! IN depreciation groups of fixed assets 2015 2009, the subsection "Photo and film equipment" was included as a component of the 5th depreciation group (SPI 7-10 years). By 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, from the beginning of 2015, property tax is not calculated (subparagraph 8 paragraph 4 of article 374 of the Tax Code of the Russian Federation).
IMPORTANT! Movable fixed assets accounted for by the taxpayer from January 1, 2013, from the category of non-taxable fixed assets from the beginning of 2015, were transferred to the category of preferential fixed assets exempt from taxation (clause 25, article 381 of the Tax Code of the Russian Federation). This category includes all movable fixed assets belonging to the 3rd-10th depreciation groups.
Example (continued)
OOO "Exclusive Photo" in the same year purchased personal computers (abbreviated - PC) for photo processing. According to the PC classifier, they belong to the item "Electronic computing equipment" with the code 143020000, which is part of the 2nd depreciation group.
When calculating property tax, the cost of a PC is not included in tax base and in the declaration for this tax is fixed in sec. 2 within pp. 170 and 270.
Professional cameras that are movable fixed assets (clause 2, article 130 of the Civil Code of the Russian Federation) acquired after the beginning of 2013 are classified as exempt fixed assets, the cost of which is not included in the tax base for property tax. On a property tax return residual value professional cameras is displayed in sec. 2 in gr. 4 on pp. 20-140 and as part of pp. 170 and 270.
For the aspects of reflecting non-taxable fixed assets in the NNI declaration, see the article.
Results
The classification of fixed assets by depreciation groups was 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 to determine whether or not fixed assets are subject to property tax.
And legal entities have the fixed assets necessary for the functioning of the organization. During operation, they gradually lose their original characteristics. They can be expressed in monetary terms, but for this you need to know the depreciation groups of fixed assets. According to the law, the calculated amounts can be taken for deduction when calculating personal income tax.
Fixed assets and their types
Fixed assets are elements of property used repeatedly for the production and sale of products (services) or to meet organizational needs for a period exceeding one year. These include everything that is necessary for the activities of the organization: building structures, buildings, equipment, computing, measuring and control equipment, transport, production and auxiliary tools. It should be understood that the personal resources of an entrepreneur and the created intangible assets (intellectual property, computer programs) used in activities are not fixed assets.
What property is subject to depreciation?
Depreciation may not apply in all cases. According to the legislation, the fixed asset must be the property of a businessman with a useful life of one year and a value of more than 10 thousand rubles. Otherwise, it is not depreciable, and the cost of its purchase can be written off at a time. In addition, depreciation cannot be charged if the property is transferred or received for gratuitous operation under contracts, or there is no documentary evidence of the actual costs of its purchase or manufacture. You need to know that depreciation cannot be charged to different natural resources, purchased works of art, publications (magazines, books), domesticated wild animals, securities, forward and futures transactions, as well as objects for the creation of which were involved budget resources or have previously received gratuitous assistance.
The first and second categories of fixed assets subject to depreciation
Acquired property first brings profit to the organization or helps to achieve the goal. Over time, it undergoes moral or physical deterioration. Fixed assets are accepted for accounting only at their first cost. Due to this Tax Code depreciation groups of fixed assets are defined. The first category includes property with a useful life of 1 to 2 years. This can be manual construction and installation equipment, products for forestry use, metal and woodworking machines, devices for gas and oil production, tools for drilling and small-scale mechanization. The second includes property with a useful life of 2 to 3 years: different types pumps (feed, sand, soil, condensate), machine-building devices, construction and installation equipment, computers, medical devices, industrial, household and sports equipment.
Third depreciation group
Fixed assets, which are economically justified to operate for 3-5 years (inclusive), are included in the third group. These are machines for Agriculture and laboratory work, forestry bulldozers, metal sorting devices, sewing machines (exception: book stitching), vehicles with a load capacity of up to 500 kg, buses with dimensions up to 7.5 m, devices for determining the number of coins, banknotes, telephones, transformers and devices for determining radio interference, tension, service dogs.
Depreciation groups of fixed assets: fourth category
According to the legislation, it is customary to classify property with a useful life of 5 to 7 years (inclusive) into the fourth category: metal stalls, agricultural equipment (with the exception of tractors), equipment for making furniture, welding, soldering, film structures, appliances for sharpening woodworking tools, products that create uninterruptible power supply to base stations, television and radio receivers.
Fifth depreciation category
This category includes property, plant and equipment with a useful life of 7 to 10 years (inclusive). Among them are the following: building complexes for breeding animals, devices for the delivery of goods (except for conveyors), various types of combines (for harvesting grain, corn, potatoes, beets), equipment for cutting and processing metals, structures for gas transmission, buses from 16.5 to 24 meters long , passenger cars of large and high class, trailers, semi-trailers, trucks (weight lifting from 5 tons).
Sixth depreciation category
Ownership of a businessman or legal entity, the useful life of which is from 10 to 15 years (inclusive), belongs to the sixth category. The following types of fixed assets are distinguished: perennial plantations (drupaceous plants), an oil well, bathroom items (sinks, pallets, wash basins, bathtubs, showers, flush cisterns, taps), lightweight dwellings.
Seventh depreciation category
If the period of economically justified operation of the property is from 15 to 20 years (inclusive), then it belongs to the seventh group. This can be packaging equipment, non-residential building structures (panel, frame, wood-metal, panel, adobe and other similar), various types of amplifiers, musical instruments, shields and power supplies, sewer equipment.
Classification of fixed assets by depreciation groups: operation for more than 20 years
Property, the useful life of which is from 20 to 25 years (inclusive), is considered to be integral part eighth depreciation group. It includes non-residential building lightweight structures (frameless, reinforced concrete, brick, etc.), metal fences, products intended for the safety of valuables (safes, armored chambers or doors). The legislation provides for depreciation groups of fixed assets, which include property with a longer useful life. This is the ninth group (from 25 to 30 years old), which includes: storage facilities with stone walls (for vegetables, fruits), water supply purification structures, sewerage equipment. The tenth group includes building structures, transfer technologies, as well as residential complexes and vehicles that are not included in other categories. Now that the entrepreneur knows the classification of fixed assets included in depreciation groups, he can determine the useful life and make all the necessary calculations.
RESOLUTION
dated July 7, 2016 N 640
ON INTRODUCING AMENDMENTS TO THE DECISION OF THE GOVERNMENT OF THE RUSSIAN FEDERATION OF JANUARY 1, 2002 N 1
Government Russian Federation decides:
1. Approve the attached changes that are being made to Decree of the Government of the Russian Federation of January 1, 2002 N 1 "On the Classification of Fixed Assets Included in Depreciation Groups" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2002, N 1, Art. 52; 2003, N 28, item 2940; N 33, item 3270; 2006, N 48, item 5028; 2008, N 39, item 4434; 2009, N 9, item 1128; 2010, N 51, item 6942; 2015 , N 28, item 4239).
2. This resolution shall enter into force on January 1, 2017.
In the work of each enterprise or organization, fixed assets are used, which are part of the property of the organization, used as a means of producing goods, services, works or any management needs of the enterprise for a long time. When an organization takes into account a fixed asset, its initial cost is determined based on the actual, objective costs of acquiring, manufacturing, constructing, transporting, etc. excluding VAT.
To account for fixed assets during operation, their residual value is determined, which is the difference original cost and depreciation over time.
As you know, all the property that an enterprise has is depreciated and wears out over time. Depreciation of fixed assets is considered to be the transfer of part of the cost of fixed assets to the cost of products, works or services. Depreciation is charged over the entire useful life (SLI) of the object, i.е. the period of time during which the use and use of an item of property, plant and equipment can bring economic benefits to the organization. Each enterprise can determine the useful life on its own or use the classification of fixed assets developed on the basis of OKOF - the All-Russian Classifier of Fixed Assets.
Further, depending on this indicator - SPI - the fixed asset can be assigned to one of the depreciation groups. The Tax Code defines only ten depreciation groups, and the classification of fixed assets included in one or another group, in turn, is approved by the Government of the Russian Federation.
Such a concept as a "depreciation group" is used both for the purposes of tax accounting for the calculation of income tax, and for the purposes of accounting. The definition of depreciation of fixed assets for tax and accounting purposes varies.
Each depreciation group establishes a clear interval, expressed by the useful life. It must be remembered that the lower limit of the interval of each depreciation group begins with the word "above", that is, the lower limit is not included in the interval, and the upper limit ends with the word "inclusive", that is, this figure is included in the interval of the depreciation group. For example, the third depreciation group is determined for a period of more than 3 years and up to 5 years inclusive. That is, a fixed asset for which the DTI is set as 3 years is included in the second group, and with a DTI of 3 years 1 month in the third, at the same time, a fixed asset with an established DIA of 5 years will still belong to the 3rd depreciation group.
For taxpayers who have a good profit, it is most beneficial to establish a JI as early as possible, which will make it possible to write off the cost of the object to expenses earlier. For example, for the same third depreciation group, it is most advantageous to set a period of 3 years 1 month.
The concept of "depreciation group" is formulated in paragraph 1 of Article 258 of the Tax Code of the Russian Federation and is used mainly for tax accounting purposes.
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 take them into account, the initial cost is determined. Accounting during use is carried out at residual value.
All property objects wear out, depreciate over time: part of their value is transferred to the cost price. Depreciation is carried out over their entire useful life.
Depending on the SPI, all fixed assets are classified into certain depreciation groups. For this, the OS Classifier and OKOF are used. In 2019, the grouping of fixed assets has undergone significant changes that you need to know in order to proper management accounting.
Main nuances
By general rule enterprises depreciate assets over their useful lives (LI). 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 |
eighth | 20-25 |
ninth | 25-30 |
Tenth | over 30 |
Confirmation of the date of entry into operation of the OS is carried out by drawing up about this separate act. It is required to calculate property tax, VAT deductions, the start of depreciation, as well as to confirm the initial cost of the property, its service life, the depreciation group established for it.
Last changes
Previously, the coding of fixed assets was encrypted with 9-digit values that had the format XX XXXXXXXX. Since 2019, the new encoding is the form XXX.XX.XX.XX.XXX. These changes significantly transformed the structure of the OKOF.
Some of the names contained in the old classifier have been removed, and in OKOF-2017 they have been replaced by generalizing positions. For example, now there is no individual lines by unique types of different software, but a common object appeared " Informational resources in in electronic format others."
At the same time, the OF classifier contains new objects, which had no analogues in the previous version. These include equipment that did not exist in the last century.
Among the changes was the new location of some fixed assets in relation to belonging to the depreciation group. This indicates the introduction of other operational terms for them, and, consequently, a change in the period for writing off their initial value in tax accounting.
Innovations apply only to operating systems put into effect on January 1, 2019. It is not required to re-determine the depreciation group of fixed assets owned by the enterprise. Depreciation on them will be carried out in the same order.
For new property, special tools are provided for easy transition to new OKOF– transitional keys between editions (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 activities, the issue of the efficiency of the use of fixed assets is one of the paramount. It determines the competitiveness of the company's products, position in industrial production, financial condition organizations. Therefore, the use of OKOF is especially important.
The main tasks that the OS classifier allows to solve:
- the possibility of increasing economic efficiency use of property;
- access to detailed, conveniently grouped information about the work of the company;
- the emergence of the possibility of making the most profitable management decisions;
- simplification of tax administration and;
- reducing the likelihood of errors in accounting.
Checking the correctness of accounting, especially that conducted simultaneously with tax accounting, control bodies devote maximum attention. Therefore, it is important to know all the nuances and innovations in the reflection of fixed assets in reporting documents. This will eliminate the risk of erroneous filling and receiving fines.
Misrepresentation 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 the company's tangible assets. This conclusion is made on the basis of concepts enshrined in legislation.
Classification features
The purpose of accounting is not only to reflect the presence, condition and movement of the fixed assets of the company, but also in the correct distribution of depreciation charges for cost items. To achieve this, different methods of classifying fixed assets are used.
The most comprehensive classifications:
- by functional purpose;
- by the degree of involvement in the work;
- by property legal affiliation;
- according to the ways of influencing the objects of work.
A more detailed classification of operating systems involves separating them into industry groups. Often this feature is underestimated, although, together with functionality, it helps to attribute depreciation deductions on cost items. It is mandatory in accounting, analysis and reporting (mainly statistical) and is especially important in multidisciplinary structures.
The main feature of OS classification in accounting and tax reporting is the service life. The legislation allows firms to independently attribute their property to one or another depreciation group, based on the intensity of its use, the characteristics of economic and production processes and other factors that make it possible to determine the useful life.
The most widespread practice is to use a common standard based on the division of fixed assets into single depreciation groups. The most detailed classification, logically related to grouping by age, by natural property is called the OKOF classification.
Registration
Fixed assets should be registered 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 must be more than 12 months and have a value of 100 thousand rubles (clause 1, 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 appropriate group for it and the useful life. After that, you can write it off through depreciation.
The next step is to select the depreciation group. It must begin with classification. If the type of property was not found in it, it is worth contacting the OKOF. First of all, the code of the type of fixed asset, consisting of 9 digits, is determined. The group is located by the first 6 designations, which must match the Classifier encoding.
Fixed assets available in the Classifier:
OS | Group | Service life, years | Where does it belong |
a printer | II | 2-3 | Electronic computers |
Personal computer, laptop | II | 2-3 | |
MFP printing | III | 3-5 | Blueprinting tools |
Music center, plasma TV | IV | 5-7 | TV and radio receiving equipment |
Office furniture | IV | 5-7 | Furniture for printing, trade, consumer services |
A car | III | 3-5 | Cars |
Freight car | III | 3-5 | Trucks with carrying capacity up to 0.5 t |
The next step is to determine the useful life of the OS. You can select any number of years within the specified limits. For property worth more than 100 thousand rubles, it is desirable to establish the same period in tax and accounting records in order to avoid discrepancies.
Sometimes necessary funds is not available neither 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 referring to the clarifications of the Ministry of Economic Development.
At the final stage, you need to spend the life of the OS according to the documentation - enter information into inventory card. When setting different deadlines for tax and accounting, this must be reflected.
OS classification according to OKOF:
Establishment algorithm
To correctly classify a property object as an OS, it is necessary to check whether it has the following signs:
- ability to bring to the owner economic benefit in future activities;
- the company does not plan to resell it further;
- long-term use (more than 12 months) is possible.
If the property meets all the indicated characteristics, it is taken into account as a fixed asset.
All fixed assets are classified into groups with distinctive features depending on the useful life, which is understood as the time during which the object 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 already recorded property, the use of which continues, is not revised in the current year.
How to determine the useful life
Initially, the depreciation group and useful life are established according to the Classification approved by the Government of the Russian Federation. Clause 2 of Article 258 of the Tax Code of the Russian Federation divides all fixed assets into 10 groups. The payer determines the service life independently within the limits established for each group (letter of the Ministry of Finance of the Russian Federation No. 03-05-05-01 / 39563 of 2019).
The decoding of the groups is available in the OKOF. It is used when there is no property in the OS Classifier. The search is carried out in one of two ways: by subclass encoding and by property class code.
In the absence of an object in both the OS Classifier and the OKOF, the period is determined according to the technical documents or manufacturer's recommendations (clause 6 of 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 divided into 10 depreciation groups depending on their service life: from 1 year. The first group includes short-lived objects with a service life of 1-2 years. Next comes 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 rest of the groups have a five-year useful life.
The classification of fixed assets to be included in depreciation groups is approved by the Government of the Russian Federation. For accounting, depreciable fixed assets are taken at historical cost.
Signs of property according to OKOF
OKOF is based on the sign of natural ownership of property and combines fixed assets into the following groups:
- Buildings - industrial and administrative buildings, buildings, warehouses where business activities are carried out.
- Structures - engineering and construction structures for the implementation of technological and technical functions: tunnels, bridges, sewage treatment plants, wells, mines, etc.
- Transmission devices - designed to transfer various energy resources, transport gas, liquids: product pipelines, heat and power networks.
- Machinery and equipment - equipment and machinery and equipment (power and working machines, control and measuring devices, computer technology). This is the largest group.
- Vehicles.
- Tool.
- Stock and accessories.
- Other PF - includes categories of property that are not included in other groups. here .