Depreciation groups of fixed assets and what applies to them. Depreciation groups: useful lives
The organization determines the useful life of the fixed asset in order to calculate depreciation in the accounting and tax records. Since May 12, 2018, accountants have been applying the updated Classification of Fixed Assets. We will tell in more detail what has changed and how to determine depreciation groups in 2019.
Classifier of fixed assets. What changed?
The fixed assets (OS) of the organization, depending on the useful life (STI) for profit tax purposes, are assigned to one or another depreciation group (Clause 1, Article 258 of the Tax Code of the Russian Federation). The organization determines the useful life of the operating system 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 classification groups except the first changed. Changes apply to legal relations arising from January 1, 2018.
Most of the amendments are in the subsection “Structures and transmission devices” of the second to tenth groups. The list of fixed assets of the Machines and Equipment subsection of the second and ninth groups has been expanded.
Classifier of fixed assets for depreciation groups with examples of fixed assets:
Depreciation Group Number | OS useful life | Example asset related to depreciation group |
---|---|---|
1 | From 1 year to 2 years inclusive | General machinery and equipment |
2 | Over 2 years to 3 years inclusive | Liquid Transfer Pumps |
3 | Over 3 years to 5 years inclusive | Radio electronic communications |
4 | Over 5 years to 7 years inclusive | Fences (fences) and reinforced concrete fences |
5 | Over 7 years to 10 years inclusive | Forest 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 to 25 years inclusive | Condensate and product pipelines |
9 | Over 25 years to 30 years inclusive | Buildings (except residential) |
10 | Over 30 years | Residential buildings and structures |
The All-Russian Classifier of Fixed Assets (OKOF), by which the depreciation group of fixed assets is determined, is unchanged. From January 1, 2017, OKOF OK 013-2014 (SNA 2008), approved by the order of Rosstandart dated 12.12.2014 No. 2018-st. The same classifier will operate in 2019.
How to determine the useful life of the OS
Stage 1 - set the depreciation group of the fixed asset according to the classification approved by Resolution No. 1
Classification of fixed assets is a table in which for each depreciation group the names of its fixed assets and the corresponding codes of the All-Russian Classifier of Fixed Assets are listed.
For the purposes of tax accounting according to classification of fixed assets determine:
- depreciation group to which the fixed asset 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 amount of a depreciation premium that can be applied for a particular asset;
- the useful life should be within the limits established for each depreciation group (Letter of the Ministry of Finance of Russia dated 06.07.2016 No. 03-05-05-01 / 39563). Choose any period within the JFS, for example, the shortest, in order to write off the cost of fixed assets for expenses faster (Letter of the Ministry of Finance of the Russian Federation dated 06.07.2016 No. 03-05-05-01 / 39563).
In the classification, you can install a whole group of OS. Decoding of the group is presented in OKOF.
Define the depreciation group of a fixed asset as follows:
- In the first column of OKOF, find the type of property to which the operating system belongs (9 digits).
- Check in the first column of the OS classification the code indicated in OKOF.
- If there is a code in the classification of fixed assets, look at which depreciation group the fixed assets belong to.
If there is no code in the OS classification, define the depreciation group in one of the 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 of 2912010 (centrifugal, piston and rotary pumps). If this code is not included in the OS classification, 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. Determination of the depreciation group by the OKOF code
The code of the rotary pump according to OKOF is 14 2912113. In the OS Classification, such a code, as well as the code of subclass 14 2912010 (centrifugal, piston and rotary pumps) are not indicated. However, it does have a class code of 29,212,000 (pumps and compressor equipment). It belongs to the third depreciation group (property with a useful life of more than three years up to five years inclusive). So, the rotary pump must be included in the third depreciation group.
Step 2. Refer to the technical documentation.
If the main asset is not mentioned in the classification and OKOF, install the JFS from the operating life of the operating system specified in the technical documentation or recommendations of the manufacturer (Clause 6, Article 258 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 06.06.2018 No. 03-03-20 / 41332) .
Step 3. Fix the SPI in the inventory card accounting OS (form number OS-6)
If the tax and accounting STIs are different, then section 2 of form No. OS-6 should be supplemented with the appropriate column.
Example. The organization acquired a cargo "Gazelle" (carrying capacity of 1.5 tons). 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 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 install any vehicle SPI in the range from 61 to 84 months inclusive.
Pay attention when accounting for the OS
- In tax accounting, the cost criterion for recognition of an asset is 100,000 rubles. In accounting, 40,000 rubles.
- Maintain fixed assets accounting in 2019 in the same manner as before: accept fixed assets for accounting on the date of bringing them to a state of readiness for operation. If you sell fixed assets, then include the remuneration received in income, and the residual value of fixed assets in expenses. Similar rules apply to the sale of unfinished objects.
- In accounting, an organization is not required to adhere to depreciation groups, but for convenience, it can determine the period by classification of fixed assets. This is convenient, as it brings accounting to tax.
- If an 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, capitalized on account 01. Actual use of the facility, unlike tax accounting, is optional.
Classifier of fixed assets for depreciation groups 2016 years needed for the correct display of depreciable fixed assets(short for OS) in accounting. 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 2016it was provided by the Decree of the Government of the Russian Federation “On the classification of fixed assets included in depreciation groups” dated February 1, 2002 No. 1 with the latest changes established by the 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 All-Russian Classifier of Fixed Assets (abbreviated as OKOF) OK 013-94, established by the Decree of the State Standard of the Russian Federation of 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 12.12.2014 No. 2018-st. Classifier OK 013-94 will become invalid.
Replacing the old OKOF with a new one will entail reform asset classifier depreciation groups.
The principle of constructing depreciation groups of fixed assets of the classifier
Building depreciation groups of fixed assets of the classifier based on the establishment of a period of effective use of the OS. The classifier represents 10 groups, ranging from operating systems with a period of use of 1-2 years and ending with operating systems with a period of use of more than 30 years. Each group contains a detailed list of operating systems with their names and encodings taken from the OKOF directory. Classification using generally established coding greatly facilitates the processing of information on the OS with their automated accounting.
Use in determining the useful life of fixed assets of the classifier 2016
Useful lives of property, plant and equipment fixes as a specific time range. In particular, on the 2nd depreciation group of fixed assets in 2016 the useful life (abbreviated as SPI) is represented by a range of 2-3 years, and it cannot be exactly 2 years, but it can be set at 3 years.
The determination of the exact size of the JFS is carried out by the heads of enterprises on their own and often depends on the profitability of the activities. With high profitability, organizations try to write off depreciation costs faster and choose a shorter JI for this. For the 2nd depreciation group discussed above, the shortest SPI will be 25 months. If the profitability or loss-making of the activity is low, it is recommended that you select the maximum STI, which in this case is 36 months.
How is the classification of fixed assets included in depreciation groups of the enterprise?
Before searching for the depreciation group, check whether the property belongs to the fixed asset.
Signs of classifying a property as OS:
- The property is supposed to be used in business for financial gain.
- The period of the planned use of the facility is more than a year.
- Resale of the property in the near future is not planned.
If the property meets all of the above conditions, proceed to the search for the depreciation group. However, according to the classifier established by Decree of the Government of the Russian Federation of February 1, 2002 No. 1, it is rather difficult and laborious to find the necessary OS group, therefore it is better to initially determine its OS code through the OKOF directory.
Example
Exclusive Photo LLC, which is engaged in the creation and sale of unique photographs, acquired professional cameras for entrepreneurial activity in early 2016.
We determine the depreciation group to which the cameras belong. To do this, open the OKOF directory, find the section “Machines 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 February 1, 2002 No. 1. In this classifier, code 143322000 is included in the 3rd OS depreciation group (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 the depreciation period of the cameras will be.
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 nomenclature of operating systems use automated business accounting programs with established classifiers. Classification of fixed assets by depreciation groups in such cases is carried out automatically when reflecting operations related to capitalization of fixed assets, and a specific standard of accounting by category of fixed assets is affixed in accordance with the accounting policy approved by the enterprise.
IMPORTANT! IN depreciation groups of fixed assets 2015 year, the subsection "Photo and film equipment" was included as a component of the 5th depreciation group (SPI 7-10 years). By the Decree of the Government of the Russian Federation of July 6, 2015 No. 674, this subsection was transferred to the 3rd depreciation group (SPI 3-5 years).
Features of accounting 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-ФЗ for fixed assets belonging to the 1st and 2nd depreciation groups, from the beginning of 2015, property tax has not been calculated (Sub. 8 Section 4, Article 374 of the Tax Code of the Russian Federation).
IMPORTANT! Movable fixed assets recorded by the taxpayer from January 1, 2013, from the category of non-taxable fixed assets from the beginning of 2015 were transferred to the category of preferential fixed assets exempted from taxation (Clause 25, Article 381 of the Tax Code of the Russian Federation). This category includes all movable fixed assets belonging to the 3-10th depreciation groups.
Example (continued)
Exclusive Photo LLC in the same year acquired personal computers (abbreviated as PC) for processing photographs. According to the classifier, PCs refer to the item "Electronic computing technology" with code 143020000, which is part of the 2nd depreciation group.
When calculating property tax, the value of a personal computer is not included in the tax base and is recorded in section 2 of this tax declaration. 2 in pages 170 and 270.
Professional cameras, which are movable operating systems (Clause 2, Article 130 of the Civil Code of the Russian Federation) purchased after the beginning of 2013, belong to privileged operating systems, the cost of which is not included in the property tax base. In the property tax declaration, the residual value of professional cameras is displayed in sec. 2 in gr. 4 on pages 20-140 and in pages 170 and 270.
See the article on the aspects of reflecting non-taxable OSs in the NNI declaration.
Summary
The classification of fixed assets by depreciation groups is based on the OKOF handbook and is intended to establish the taxpayer for the period of use of fixed assets for their tax accounting and to determine the taxability or non-taxability of fixed assets with property tax.
And legal entities have the basic means 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 should know the depreciation groups of fixed assets. According to the law, the calculated amounts can be deductible when calculating personal income tax.
Fixed assets and their types
Fixed assets are property items that are 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 organization's activities: building structures, buildings, equipment, computing, measuring and regulating equipment, transport, industrial and auxiliary tools. It should be understood that the entrepreneur’s personal resources and created intangible assets (intellectual property, computer programs) used in activities are not fixed assets.
What property is subject to depreciation?
Depreciation may not be accrued in all cases. According to the legislation, the fixed asset should be the property of a businessman with a useful life of one year and 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 accrued if property is transferred or received for free operation under contracts, or there is no documentary evidence of actual expenses for its purchase or manufacture. You need to know that depreciation cannot be accrued on various 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 budgetary funds were raised or was previously free assistance was provided.
The first and second category 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 wear and tear. Fixed assets are accepted for accounting only at their first cost. In connection with this Tax Code, depreciation groups of fixed assets are defined. The first includes property, the useful life of which is from 1 year to 2 years. This can be manual construction and installation equipment, products for forestry applications, metal and woodworking machines, devices for gas and oil production, labor tools for drilling and small-scale mechanization. The second includes property with a useful life of 2 to 3 years: different types of pumps (power, sand, soil, condensate), engineering devices, construction and installation equipment, computers, medical devices, industrial, household and sports equipment.
Third depreciation group
Fixed assets, which are economically feasible to operate for 3-5 years (inclusive), are assigned to the third group. These are machines for agriculture and laboratory work, forestry bulldozers, metal sorting devices, sewing machines (exception: book-flashing machines), vehicles with a carrying capacity of up to 500 kg, buses with dimensions up to 7.5 m, apparatus 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 law, it is customary to classify property into the fourth category, the useful life of which is from 5 to 7 years (inclusive): metal stalls, agricultural equipment (except tractors), equipment for furniture manufacturing, welding, soldering, film structures, appliances for sharpening woodworking tools, products that create uninterrupted power supply of electric power to base stations, television and radio receivers.
Fifth Depreciation Category
This category includes fixed assets 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 conveyors), various types of combines (for collecting grain, corn, potatoes, beets), equipment for cutting and metal processing, structures for conducting gas, buses lengths from 16.5 to 24 meters, large and high-class cars, trailers, semi-trailers, trucks (lifting weight from 5 tons).
Sixth depreciation category
The property 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 plantings of plants (stone fruits), an oil well, objects of a bathroom (sinks, pallets, wash basins, bathtubs, showers, flushing cisterns, taps), lightweight dwellings.
Seventh Depreciation Category
If the period of economically sound exploitation of the property is from 15 to 20 years (inclusive), then it belongs to the seventh group. This may be packaging equipment, non-residential building structures (panel, frame, wood, panel, adobe and other similar), various types of amplifiers, musical instruments, shields and electrical 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 an integral part of the eighth depreciation group. Non-residential building lightweight constructions (frameless, reinforced concrete, brick, etc.), metal fences, products intended for the preservation of valuable things (safes, armored cameras or doors) are reckoned to it. 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), which includes: storage with stone walls (for vegetables, fruits), water treatment plants, sewer equipment. The tenth group includes building structures, transfer technologies, as well as residential complexes and vehicles, which were 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
July 7, 2016 N 640
ON AMENDMENTS TO THE RESOLUTION OF THE GOVERNMENT OF THE RUSSIAN FEDERATION OF JANUARY 1, 2002 N 1
The Government of the Russian Federation decides:
1. To approve the enclosed changes that are introduced into the Decree of the Government of the Russian Federation of January 1, 2002 N 1 "On the Classification of Fixed Assets Included in Depreciation Groups" (Collected Legislation of the Russian Federation, 2002, N 1, Art. 52; 2003, N 28, Article 2940; N 33, Art. 3270; 2006, N 48, Art. 5028; 2008, N 39, Art. 4434; 2009, N 9, Art. 1128; 2010, N 51, Art. 6942; 2015 N 28, Art. 4239).
2. This resolution shall enter into force on January 1, 2017.
In the work of each enterprise or organization, fixed assets are used that are part of the organization’s property, used as a means of production of goods, services, works or any administrative needs of the enterprise for a long time. When an organization takes a fixed asset for accounting, its initial cost is determined based on the actual, objective costs of the acquisition, manufacture, construction, transportation, etc. excluding VAT.
To account for fixed assets during operation, their residual value is determined, which is the difference between the initial cost and depreciation during operation.
As you know, all the property that the enterprise has is depreciated and worn out over time. Depreciation of fixed assets is considered to be the transfer of part of the value of fixed assets to the cost of production, work or services. Depreciation is accrued over the entire useful life of the object (IED), i.e. the period of time during which the application and use of the item of fixed assets can bring economic benefits to the organization. Each enterprise can determine its 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 a particular group, in turn, is approved by the Government of the Russian Federation.
Such a concept as a “depreciation group” is used both for tax accounting purposes for calculating income tax and for accounting purposes. The definition of depreciation of fixed assets for tax and accounting purposes varies.
Each depreciation group sets a clear interval, expressed in terms of useful life. It must be remembered that the lower boundary of the interval of each depreciation group begins with the word “from above”, that is, the lower boundary does not include in the interval, and the upper ends with the word “inclusive”, that is, this figure is included in the interval-depreciation group. For example, the third depreciation group is determined for a period of more than 3 years and up to 5 years inclusively. That is, the main asset for which the SPI is established as 3 years is included in the second group, and with the STI of 3 years 1 month in the third, at the same time, the main asset with the established SPI of 5 years will still belong to the 3rd depreciation group.
For taxpayers having a good profit, it is most profitable to establish an STI as early as possible, which will make it possible to write off the cost of the object for expenses earlier. For example, for the same third depreciation group, it is most beneficial to establish 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 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.
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 operating system 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 period 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.
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 accepted at historical cost.
OKOF property features
OKOF is based on the basis of the natural property of the property and combines the OS in the following groups:
- Buildings - industrial and administrative buildings, buildings, warehouses, where economic activity is conducted.
- Structures - engineering and construction structures to perform technological and technical functions: tunnels, bridges, treatment facilities, 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 a machine-tool park (power and working machines, regulating and measuring instruments, computers). This is the largest group.
- Vehicles.
- Tool.
- Inventory and accessories.
- Other PF - includes property categories that are not included in other groups. here .