Code okof old reference book. New classifier-reference okof
Accountants of all Russia have been trying to solve another puzzle since 01/01/2017.
From 01.01.2017 the all-Russian classifier of fixed assets OK 013-94 has become invalid. A new classifier came into effect - OK 013-2014 (SNA 2008), approved by the Order federal agency on technical regulation and metrology of December 12, 2014 N 2018-st "On the adoption and implementation of the All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008)".
government commission for the use information technologies to improve the quality of life and conditions of management entrepreneurial activity dated February 2, 2016, the direct and reverse transitional keys between the editions of OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian Classifier of Fixed Assets (hereinafter referred to as OKOF) were approved.
The 1C company, as always, took care of its customers, including at the beginning of 2016 in the functionality of the Accounting program public institution 8" OKOF replacement assistant.
At the December seminars in 2016, representatives of the Ministry of Finance of the Russian Federation explained that fixed assets received by the institution before 01/01/2017 should be transferred to a new OKOF using the transition key, without changing their depreciation group and terms beneficial use.
IN software products it was recommended to replace the OKOF after the delivery statistical reporting, since according to clause 5 of the Instructions for filling out the form of federal statistical observation N 11 "Information on the availability and movement of fixed assets (funds) and other non-financial assets", approved by order Federal Service State Statistics of November 24, 2015 N 563, for the classification of fixed assets in the report for the 2015 reporting year, the classifier of fixed assets OK 013-94, introduced from January 1, 1996, is used. Decree of the State Standard of Russia dated December 26, 1994 N 359 and valid until 01/01/2017.
When recoding, methodological difficulties may arise when the old OKOF does not have a direct correspondence in the new one.
Two letters from the Ministry of Finance of the Russian Federation: Letter No. 02-07-08/78243 dated December 27, 2016 “On the introduction of a new All-Russian classifier of fixed assets (OKOF) from January 1, 2017” and Letter No. 02-08-07 / 79584 dated December 30, 2016 Supplement to the letter of the Ministry of Finance of Russia dated December 27, 2016 No. 02-07-08 / 78243 on the transition to a new classifier of fixed assets in 2017, clarify the situation in cases of lack of correspondence between the old and new OKOF.
Most of the institutions submitted statistical reports for 2016 and in the working mode recoded the OKOF into inventory card main tool.
And suddenly rumors began to appear that it was not necessary to recode the fixed assets recorded on the balance sheet of the institution before 01/01/2017, it was necessary to leave them on the old OKOF.
In the institutions in which the recoding was carried out, conversations began to arise that everything needed to be returned back, and the old OKOF should be indicated in the fixed asset cards.
When clarifying the sources of information, it was found that some consulting Information Systems in response to users' questions about finding a match, OKOF began to give out strange answers, namely: “Yes, you don’t need to change anything! Leave everything as it is! Keep records on new OKOFs from 01/01/2017, and do not touch old fixed assets at all!
This opinion was supported by numerous lecturers at seminars held in various parts of the country, referring to the above letters from the Ministry of Finance, apparently interpreting the phrase in their own way: “If material assets, which, in accordance with Instruction 157n, relate to fixed assets, are not included in the OK 013-2014 (SNA 2008), then such objects are accepted for accounting as fixed assets with a grouping according to the All-Russian classifier of fixed assets OK 013-94.
Why this phrase was adopted as a guideline not to make any changes is completely incomprehensible. It only says that it is NOT NECESSARY to regroup fixed assets in accounting, but you should leave fixed assets in those accounts in which they were recorded before 01/01/2017.
But accountants have already had doubts, and in cases of a large number of fixed assets with OKOF that do not match in the new edition, these doubts have turned into a firm belief that nothing needs to be done, no recoding should be done, and in general, return everything to us, as it was!
In order to prevent incorrect information, we offer several undoubted arguments in favor of the fact that the OKOF of fixed assets recorded on the balance sheet of the institution before 01/01/2017 still needs to be changed.
In the section on line with code 040 "OKOF Code" the code of the real estate object is indicated in accordance with the All-Russian Classifier of Fixed Assets. The line to fill looks like this:
As can be seen in the figure, the structure of the OKOF of real estate objects must comply with OK 013-2014 (SNA 2008). And since real estate objects are not from the list of non-financial assets most frequently acquired by the institution, and most likely, this section reflects information about real estate objects registered by the institution before 01/01/2017, therefore, there can be no question that the OKOF of these objects should not be converted to new ones.
We remind you that in order to replace the OKOF in fixed assets, you should:
1. Download the new OKOF classifier
Section "Regulatory and reference information" - link to the navigation panel "All-Russian classifier of fixed assets"
On the command panel, click the "Load classifier" button and in the window that appears, specify the path to the okof.xml file, which is located in the program update release folder.
Select the okof.xml file and click the "Open" button.
Then click on the "Upload Data" button.
The download of the directory will begin, which, depending on the location of the infobase, as well as on the system characteristics of the computer, can take from several minutes to a long time.
Accounting department of a state institution (rev. 1)
Menu item "Fixed assets" - "OKOF"
In the classifier window, click the "Load classifier" button, set the flag in the appropriate position and click the "Next" button
Using the "Add" button, specify the path to the configuration update release folder containing the okof.xml file and click the "Next" button.
After the classifier is loaded, the "Finish" button is pressed
After downloading, the reference book "All-Russian classifier of fixed assets" will contain two classifiers: OK 013-2014 and OK 013-94.
2. Use the OKOF replacement assistant
Accounting department of a state institution (rev. 2)
Section "Administration" - subsection "Change in legislation" - link "OKOF Replacement Assistant"
In the assistant window, click on the "Fill" button to fill in the tabular part with a list of OKOF from the elements of the "Fixed Assets" directory of the specified institution. If there is no corresponding position OK 013-2014 in the transition key, the required position should be manually selected from the classifier, having previously selected codes that are identical in value. It is recommended to secure such positions on a commission basis.
All-Russian classifier of fixed assets OK 013-94 - normative document, which is the main classifier of fixed assets in Russia and was applied until January 1, 2017 ( old (inactive) version).
The all-Russian classifier of fixed assets OK 013-94 is part of unified system classification and coding of technical, economic and social information(ESCC) Russian Federation.
The all-Russian classifier of fixed assets is often referred to in abbreviated form - OKOF.
A comment
The all-Russian classifier of fixed assets OK 013-94 was approved by the Decree of the State Standard of the Russian Federation of December 26, 1994 N 359. This version of the classifier was used until January 1, 2017 (from this date it is applied a new version OKOF - ).
Order of the FEDERAL AGENCY FOR TECHNICAL REGULATION AND METROLOGY dated April 21, 2016 No. 458 approved direct and reverse transitional keys between editions OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian classifier of fixed assets.
OKOF is the main classifier of fixed assets (fixed assets) in Russia. Under the fixed assets understand the means of labor for long-term use (over 12 months).
In modern documents, the term "" is used. The OCOF uses the term "fixed assets" but with exactly the same meaning. The fact is that in Soviet times it was the term “fixed assets” that was used for the same assets. OKOF inherited this term.
When developing the OKOF, the following were taken into account: International Standard Industrial Classification of all types economic activity(ISIC) - International Standard Industriel Classification of all Economic Activities (ISIC), Central Product Classification (CPC), United Nations standards for international system National Accounts (SNA), the Regulations on Accounting and Reporting in the Russian Federation, as well as the All-Russian Classifier of Economic Activities, Products and Services (OKDP), for which ISIC and CPC are basic.
The objects of classification in OKOF are fixed assets.
Fixed assets are produced assets used repeatedly or permanently over a long period, but not less than one year, for the production of goods, the provision of market and non-market services. Fixed assets consist of tangible and intangible fixed assets.
Material fixed assets (fixed assets) include: buildings, structures, machinery and equipment, measuring and control instruments and devices, dwellings, computers and office equipment, vehicles, tools, production and household equipment, working, productive and breeding livestock, perennial plantings and other types of material fixed assets.
Intangible fixed assets (intangible assets) include computer software, databases, original works of entertainment genre, literature or art, high-tech industrial technologies, other intangible fixed assets that are objects of intellectual property, the use of which is limited by the rights of ownership established on them.
OKOF for accounting and taxation
for taxation and accounting OKOF is important because it is a complete and regularly updated Russian classifier. Built on its basis, approved. Decree of the Government of the Russian Federation of 01.01.2002 N 1. is used to determine the object, which allows you to determine on the basis of which it is charged for income tax. Classification can also be used for accounting purposes.
Example
We determine the depreciation group of the purchased household air conditioner. There is no such object in (since enlarged groups of fixed assets up to the class level are indicated there). In OKOF we find under the code 16 2930274 "Household air conditioners". This type of fixed assets is included in the class "Household appliances" with the OKOF code 16 2930000.
In the group of fixed assets with the code 16 2930000 "Household appliances" refers to the third depreciation group. This means that household air conditioner belongs to the third depreciation group (useful life over three and up to five years).
All-Russian classifier of fixed assets OK 013-94
Each OKOF position includes a nine-digit numeric decimal code (OKOF code), check number (KN) and name. The control number is calculated in accordance with the current methodology for calculating and applying control numbers to protect classifier codes.
The structure of the OKOF code consists of 9 characters (numbers). A space is placed between the second and third characters of the code.
The general structure of nine-digit codes for the formation of groupings of objects in OKOF is presented in the form of the following scheme:
X0 0000000 - section
XX 0000000 - subsection
XX XXXX000 - class
XX XXXX0XX - subclass
XX XXXXXXX - view.
The groupings of objects in the OKOF up to the subclass level are built according to the hierarchical classification method, and at the species level, facets (lists) are used with their binding to the lower level of the hierarchical structure of the classifier - to subclasses within the range of codes allocated for this subclass.
Sections represent the highest level of division, formed taking into account the classification of fixed assets adopted in the SNA.
OKOF has two section:
1- material fixed assets
2 - intangible fixed assets
Subsection represents the level of division of objects of classification, taking into account their significance for the economy as a whole and established traditions.
Section 1 "Material fixed assets" contains subsections:
11 0000000 BUILDINGS (EXCEPT RESIDENTIAL)
12 0000000 FACILITIES
13 0000000 Dwellings
14 0000000 MACHINERY AND EQUIPMENT
15 0000000 VEHICLES
16 0000000 PRODUCTION AND HOUSEHOLD EQUIPMENT
17 0000000 WORKING, PRODUCTIVE AND BREEDING CATTLE (EXCLUDING YOUNG STUD AND CATTLE FOR Slaughter)
18 0000000 PERMANENT PLANTS
19 0000000 TANGIBLE FIXED ASSETS NOT INCLUDED IN OTHER GROUPS
Section 2 "Intangible Fixed Assets" contains subsections:
20 0000000 INTANGIBLE FIXED ASSETS
21 0000000 GEOLOGICAL EXPLORATION
22 0000000 COMPUTER SOFTWARE
23 0000000 ORIGINAL ENTERTAINMENT, LITERATURE OR ART WORKS
24 0000000 SCIENTIFIC INDUSTRIAL TECHNOLOGIES
25 0000000 OTHER INTANGIBLE FIXED ASSETS
Classes provide detailing of objects of classification and may be the least significant level of their classification. The classes of fixed assets are formed mainly on the basis of the corresponding product classes according to OKDP.
In cases where the OKOF class consists of groupings represented in various OKDP classes, or does not have an analogue in OKDP due to the specifics of fixed assets, the OKOF class code has the following structure: XX 000X000.
Subclass reveals the selected class with the necessary detail.
View provides detailing of objects of classification, necessary for the performance of accounting functions, without switching to specific types of objects.
Example
15 0000000 VEHICLES - section and subsection (15)
Inside the subsection "VEHICLES OF TRANSPORT"
15 3410000 Cars - class (15 3410)
15 3410010 Passenger cars - subclass (15 3410010)
Within the subclass "Cars" types:
15 3410100 Cars of extra small class (with engine capacity up to 1.2 l)
15 3410101 Cars of an especially small class for individual and official use
15 3410110 Cars of a small class (with engine capacity over 1.2 to 1.8 liters inclusive)
15 3410020 Trucks, road tractors for semi-trailers (general purpose vehicles: flatbed, vans, vehicles - tractors; vehicles - dump trucks) - subclass
Example
15 3510000 Vessels - class
15 3511000 Commercial and passenger ships - class
15 3511010 Self-propelled marine vessels - subclass
15 3511011 Self-propelled dry-cargo ships - subclass
15 3511102 Marine timber and cotton carriers - view
Example
We determine the depreciation group of construction equipment "formwork". Formwork (from “deck”, “formwork” - to cover with flooring from boards, etc.) - a set of elements and parts designed to give the required shape to monolithic concrete or reinforced concrete structures erected at a construction site.
There are no fixed assets in this class. Turning to OKOF, we find that the “formworks” are listed under the OKOF code 14 2924243. To determine the depreciation group, you need to determine which class, subclass does the OKOF code 14 2924243 belong to?
Based on the OKOF, we determine that this code belongs to class 14 2924000 “Machines and equipment for the mining industry, construction and operation of quarries”, subclass 14 2924010 “Elevators and conveyors for mines, mining machines and equipment”.
In fixed assets with the OKOF code corresponding to subclass 14 2924010 "Elevators and conveyors for mines, mining machines and equipment" belong to the 2nd depreciation group (useful life over two and up to three years).
OK 013-2014 (SNA 2008). All-Russian classifier of fixed assets (applicable from January 1, 2017)
The OKOF adopted the following code structure: XXX.XX.XX.XX.XXX
The first three characters correspond to the code for the type of fixed assets given in Table 1.
Subsequent characters correspond to codes from the All-Russian Classifier of Products by Type of Economic Activity OKPD2 OK 034-2014 (KPES 2008) and can have a code length of two to nine characters, depending on the length of the code in OKPD2. When items from OKPD2 are included in the OKOF, an object of classification should be formed that can be used as fixed assets.
If the objects of fixed assets do not have the appropriate groupings in OKPD2 or in OKOF a different classification is required, the fourth and fifth characters of the OKOF code have the value "0". Such objects of fixed assets include the costs of improving land, the costs of transferring ownership of non-produced assets, research and development and others.
For example, in OKOF there is a grouping "230.00.11.10 Expenses for land reclamation". For certain positions in the OKOF, explanations are provided beginning with the words "This grouping includes" (also includes, includes, does not include).
SNA 2008 |
OKOF |
||
Alphanumeric designation |
The code |
Name of types of fixed assets |
|
AN111 |
residential buildings |
RESIDENTIAL BUILDINGS AND PREMISES |
|
AN112 |
Other buildings and structures |
BUILDINGS (OTHER THAN RESIDENTIAL) AND FACILITIES, LAND IMPROVEMENT EXPENDITURE |
|
AN1121 |
non-residential buildings |
BUILDINGS (EXCEPT RESIDENTIAL) |
|
AN1122 |
Other structures |
FACILITIES |
|
AN1123 |
Land improvements |
LAND IMPROVEMENT EXPENDITURE |
|
AN113 |
cars and equipment |
MACHINERY AND EQUIPMENT, INCLUDING HOUSEHOLD EQUIPMENT AND OTHER OBJECTS |
|
AN1131 |
Transport equipment |
VEHICLES |
|
AN1132 |
Information, computer and telecommunications (ICT) equipment |
INFORMATION, COMPUTER AND TELECOMMUNICATION (ICT) EQUIPMENT |
|
AN1133 |
Other machines and equipment |
OTHER MACHINERY AND EQUIPMENT INCLUDING HOUSEHOLD EQUIPMENT AND OTHER ITEMS |
|
AN114 |
Weapon systems |
WEAPON SYSTEMS |
|
AN115 |
Cultivated biological resources |
CULTIVATED BIOLOGICAL RESOURCES |
|
AN1151 |
Resources of animals that bring products on a regular basis |
CULTIVATED ANIMAL ORIGIN RESOURCES, MULTIPLE PRODUCTS |
|
AN1152 |
Resources of trees, crops and plantations that produce products on a regular basis |
CULTIVATED RESOURCES OF PLANT ORIGIN, REPEATEDLY PRODUCING |
|
AN116 |
Costs associated with the transfer of ownership of non-produced assets |
EXPENSES FOR TRANSFER OF OWNERSHIP OF NON-PRODUCED ASSETS |
|
AN117 |
Intellectual Property Products |
OBJECTS OF INTELLECTUAL PROPERTY |
|
AN1171 |
Scientific research and development |
Find out which codes are not included in the new OKOF. The new classifier contains not the names of objects, but only their general purpose. Therefore, when choosing a code, the accountant needs to know “what it is for”.
With the release of the new classifier, the selection of the OKOF code has become even more exciting. A sharp reduction in the volume and detailing of the classifier clearly shows that this detailing is actually not needed by anyone, is not important and is not interesting.
- Important article:
Let's consider in the article how to "guess" an accountant on the new OKOF.
Is there a correspondence between the OKOF and the accounting account
The new classifier does not allow establishing a one-to-one correspondence between fixed asset accounts and OKOF codes (see Table 1). Therefore, officials have issued transitional keys that must be used to determine the desired code. After all, the old classifier (OK 013-94) allows you to correlate the OKOF code and the accounting code.
Applying the new OKOF, the accountant may face such a problem. It is impossible to draw a line between "Machinery and Equipment" and "Industrial and Household Inventory". In the new classifier, they were brought into one group.
The only thing that can be done is to select the code according to the new classifier. And then, using the reverse transition key, determine the code from the old OKOF. If the selected new code corresponds to the old code from group 16, then the object must be classified as "Industrial and household inventory".
Table 1. OKOF codes and accounting accounts according to Instruction No. 157n
OK 013-2014 | Instruction No. 157n |
||
Name of types of fixed assets | Check | Name / purpose |
|
Residential buildings and premises | "Living spaces" |
||
Buildings (except residential) | « Not Living spaces» |
||
Structures | "Constructions" |
||
Land improvement costs | "Land" (this is not a fixed asset, but a kind of non-produced assets) |
||
Vehicles | "Vehicles" |
||
Information, computer and telecommunications (ict) equipment | "Cars and equipment" |
||
Other machinery and equipment, including household inventory, and other objects | "Machinery and equipment" (except for single code positions that can be attributed to "Industrial and household equipment") |
||
Weapon systems | "Cars and equipment" |
||
Cultivated animal resources that produce repeatedly | "Other fixed assets" |
||
Cultivated plant resources that produce products repeatedly | "Other fixed assets" |
||
The cost of transferring ownership of non-produced assets | |||
Scientific research and development | |||
Expenses for exploration of subsoil and evaluation of mineral reserves | "Investments in non-produced assets" |
||
Software and databases | "Intangible assets" (if there is an exclusive right) |
||
Software | "Intangible assets" (if there is an exclusive right) |
||
Database | "Intangible assets" (if there is an exclusive right) |
||
Original works of entertainment, literature or art | "Intangible assets" (if there is an exclusive right) |
||
"Library Funds" |
|||
Other intellectual property | "Intangible assets" (if there is an exclusive right) |
||
"Library Funds" |
Which OKOF code should not be looked for
Before looking for a code in OKOF, make sure that the thing can be classified as a fixed asset (OS). Let me remind you that such an asset should:
- be a self-functioning object (that is, not a permanent part, not an adaptation, not belonging to another object);
- used for more than 12 months;
- treat fixed assets in accordance with accounting policy institutions.
This is stated in paragraph 44 of Instruction No. 157n.
And should not:
- be included in the list of items that, according to Instruction No. 157n, are classified as inventories regardless of their useful life (for example, chainsaws);
- be disposable (that is, it is repeatedly or constantly used in an activity).
If the object does not meet the listed criteria, you should not look for the code in the OKOF. For example, let's take the OKOF code 310.30.92.20 "Wheelchairs, except for parts and accessories." Paragraph 99 of Instruction No. 157n states that vehicles for the disabled are classified as inventories. Therefore, there is no point in looking for this code.
Table 2 indicates the objects that, according to the new OKOF, should not be included in fixed assets. This list is far from complete. Previously, such assets were referred to as fixed assets. If material assets are not included in the new OKOF, but according to the rules of Instruction No. 157n these are fixed assets, take the objects into account as fixed assets.
Table 2. What should not be included in the OS
OKOF code | Name |
Sanitary equipment, metal |
|
Heating radiators |
|
Other equipment and appliances for heating and hot water supply |
|
Bathtubs bathing pig-iron enameled |
|
Bathtubs bathing steel enameled |
|
sinks |
|
Washbasins, household |
|
Enamelled shower trays small |
|
Floor bowls for toilets |
|
Hand cutters for special technological purposes |
|
Household sewing machines |
|
Mounting tool special manual |
|
Processors |
|
Microprocessors |
|
Internal storage devices |
|
Sound and video recording and reproducing equipment |
|
Radio complexes (music centers) |
|
Microphones |
|
Loudspeakers |
|
Headphones, headsets |
|
Assembly cabinets with installation |
|
Tire changer and tire repair tool |
|
Equipment for regulating and ensuring traffic safety |
|
tourist tents |
|
Sleeping bags |
|
Carpet tracks |
|
Carpets and other floor coverings, of textile pile |
|
Non-electric household appliances for cooking and warming dishes |
|
Special seating furniture metal frame |
|
ski poles |
|
Judicial, training and other equipment for winter sports. Equipment for preparing equipment for winter sports |
|
Referee, training and other equipment for acrobatics and gymnastics |
|
Track and Field Equipment |
|
Referee, training and other equipment for sports games |
|
Multipurpose cargo trainers |
|
Isometric universal trainers |
|
Sports equipment and inventory for educational institutions |
|
Theatrical scenery, constructions and props |
|
Museum inventory |
|
library inventory |
|
Library shelving |
|
Household inventory |
New OKOF according to the purpose of the object
The main method of searching for a code is by the purpose of the asset. The new classifier is not as detailed as the previous one. It has 10 times fewer codes than the old one. And very often, in the new OKOF, not the name of the object is given, but the general purpose of the group of objects: “Equipment for ...”. Therefore, when choosing a code, an accountant needs to know not just “what it is”, but also “what it is for”.
Example 1:
The institution purchased a Patriot PT SE24 Chopper. There is no chopper in the new classifier.
The accountant needs to find out what it is intended for and look for it according to its intended purpose. The description says, "The Patriot PT SE24 is a highly reliable garden shredder designed for processing small tree limbs and shrubs." So, you need to look for garden equipment in the classifier. Searching for the “gardens” fragment, we quickly find the code 330.28.30.86.120 “Gardening equipment not included in other groups”.
The search can be carried out not by the whole word, but by its fragment. Sometimes this method is even more effective. I will give an example of how to determine the desired code in this case.
Example 2:
Medical School received a gift from commercial organization device "Monobinoscope MBS-02".
Since this is medical equipment, the accountant did a search for "medicine". He found code 330.26.60 "Irradiation equipment, electrical, diagnostic and therapeutic, for medical purposes." But it's a group code. It is necessary to refine the code to the fourth value. In the description of the purpose of the device, the accountant read: "... intended for the prevention, diagnosis, rehabilitation therapy and treatment of functional visual disorders ...".
It is not clear whether this device can be attributed to group 330.26.60 (its name contains the word "irradiation", and the name of the equipment that it includes, the words "X-ray, alpha, beta or gamma radiation"). The accountant had to find out if this device uses such radiation. It follows from the documentation that this device is affected by bright light. So the group 330.26.60 is not suitable. As a result, he chose the code 330.32.50.21.112 “Therapeutic equipment”.
Now many educational institutions put on cars navigators. Let's see how to find the code for them.
Example 3:
An educational institution bought a navigator.
The accountant shortened the search string to “navigation” and found the code 330.26.51.11 “Compasses for determining direction; other navigational instruments and devices. The explanation for this code states that it includes navigational instruments and instruments for services such as the Galileo Global Positioning System (GPS), GLONASS or GLONASS/GPS.
How to use a direct transition key
The method of searching for the purpose of the subject is quite laborious and, moreover, not always effective. For example, you need to find a code for such a completely ordinary item as a TV using the new OKOF. The only close thing that can be found is 320.26.30.1 "Communication equipment, radio or television transmitting equipment."
But the TV does not transmit anything, it only receives. How to be? We remember that there were televisions in the old classifier. And this is where a direct transitional key comes to the rescue. This is a huge table, where each of the codes according to the old classifier is associated with a code according to the new OKOF. At first glance, the algorithm is as follows:
- find the code for the object according to the old classifier;
- by direct transition key we determine corresponding code according to the new classifier.
In fact, everything is not so simple.
- The new classifier is much "poorer" than the old one. Therefore, new codes found using a direct transitional key can surprise an accountant.
- In many cases, the direct transition key does not contain a specific code for the new classifier, but only gives a hint in which group to look for.
- The direct transitional key contains errors and typos.
So what code to assign to the TV? The accountant can find code 14 3230102 “Color televisions” using the old classifier. According to the direct transitional key, this code corresponds to new code 320.26.30.1 "Communication equipment, radio or television transmitting equipment." That is, according to the new classifier, the TV still belongs to the transmitting equipment.
Now let's find the code for the air conditioner. They are available in almost every institution.
Example 4:
The institution bought an air conditioner. According to the classifier, on the first attempt, the accountant discovered the code 330.28.25.1 “Heat exchangers; industrial equipment for air conditioning, refrigeration and freezing equipment.
He was confused by the word "industrial". Further, he found the code 330.28.25.12.110 “Industrial air conditioners”. The accountant remembered that the old OKOF had household air conditioners. Indeed, this is code 16 2930274 "Household air conditioners, electric air coolers."
Using the transition key for this code, you must independently determine the correspondence in new codes from 330.28.23 to 330.28.29 itself. However, in 50 positions, the accountant was able to find all the same “industrial” air conditioners. And also code 330.28.25.12.190 “Other equipment for air conditioning, not included in other groups.” He applied it.
Let's deal with musical instruments now. Of the "music", the new OKOF contains only the building music school and musical works. The only way out is to look for a match for the old code 14 3692000 "Musical Instruments" using the transition key. Did you find the code 330.32.99.53 "Instruments, apparatus and models intended for demonstration purposes"? Somewhere here, according to the direct transitional key, pianos and accordions should “hide”.
The current All-Russian Classifier of Fixed Assets (OKOF) was approved by the Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359 (hereinafter - OK 013‑94) and has been in use for 20 years. During this time, he repeatedly subjected to adjustments. But experts have repeatedly pointed out that this classifier requires fundamental changes, since the terms and concepts in it do not correspond to realities. And so we waited. By order of Rosstandart of December 12, 2014 No. 2018‑st, a new OKOF (OK 013‑2014) was approved, which will come into force in 2017. Read more about the new classifier and the procedure for switching to new codes in the material presented.
The new OKOF was developed in accordance with the System of National Accounts (SNA 2008) of the United Nations, the European Commission, the Organization for Economic Cooperation and Development, the International Monetary Fund and the World Bank Group, as well as the All-Russian Classification of Products by Type of Economic Activity (OKPD2) OK 034- 2014 (CPA 2008).
The introduction of the new OKOF is intended to ensure the transition of organizations to the classification of fixed assets adopted in international practice based on the 2008 SNA.
It is stated that organizations public sector the new OKOF should be applied for the purposes of budgetary (accounting) accounting in cases provided for federal standards, unless otherwise established by the authorized bodies state regulation accounting.
To date, several federal accounting standards for the public sector have been developed. However, none of them has yet been adopted. Projects of such standards are posted on the official website of the Ministry of Finance of the Russian Federation.
The obligatory application of OKOF for the purposes of accounting (budgetary) accounting is currently established by Instruction No. 157n. According to paragraphs 45, 53, 67 of Instruction No. 157n, the grouping of fixed assets and intangible assets for the purposes of accounting (budgetary) accounting by state (municipal) institutions, it is carried out by types of property corresponding to the subsections of the classification established by the OKOF.
Changes in the structure of OKOF codes
The type and structure of OKOF codes will also change from 2017. If now the code consists of 9 characters, then from next year it will include 12.Based on this scheme, according to the current OKOF code corresponding to passenger cars (15 3410010), these objects belong to the classifier subsection 15 0000000 “Means of transport”. Taking into account the requirements of Instruction No. 157n in accounting (budgetary) accounting, these objects should be taken into account on account 0.101.05.000 "Vehicles". That is, now there is a relationship between the OKOF code and the number of the accounting account for accounting for fixed assets.
If you look at the new OKOF code for the same cars, then there is no link between it and the account number. It is not clear how institutions will group fixed assets for accounting purposes based on the new OKOF.
Groupings of fixed assets in the new OKOF
The new OKOF includes 7 generalizing types of fixed assets, some of which are further subdivided into subspecies. As indicated above, the code for the type (subtype) of fixed assets forms the first 3 characters of the OKOF code. In the table, we will consider in detail the name of the grouping types (subspecies) of fixed assets and find out if they coincide with the subsections of the current OKOF.Designation and name of groupings in the new OKOF | Description of groupings | Comparison with sections (subsections) of the current OKOF | |
100 "Residential buildings and premises" | Residential buildings and premises include residential premises and buildings or certain parts of buildings that are used wholly or mainly as places of residence, as well as any interconnected outbuildings and structures and all fixed fittings and equipment installed in residential buildings | This grouping corresponds to subsection 13 0000000 "Dwellings" | |
200 "Buildings (other than residential) and structures, land improvement costs" | |||
including | 210 "Buildings (other than residential)" | This grouping includes non-residential buildings in whole or in part, not intended for use as housing and representing architectural and construction objects, the purpose of which is to create conditions (protection from atmospheric influences, etc.) for labor, socio-cultural services to the population, storage material assets etc. | This grouping corresponds to subsection 11 0000000 "Buildings (other than residential)" |
220 "Constructions" | Structures include engineering and construction facilities erected with the help of construction and installation works. Buildings are objects that are firmly connected to the ground. Examples of structures are such objects as highways, streets, automobile, railways, airfield runways; bridges, flyovers, tunnels; waterways, dams and other hydraulic structures; main pipelines, communication and power lines; local pipelines, mines and facilities for recreation, entertainment and leisure activities. Buildings also include historical monuments that cannot be defined as residential or non-residential buildings. | This grouping corresponds to subsection 12 0000000 "Constructions" | |
230 "Land Improvement Expenditures" | This grouping includes the result of actions that leads to a significant increase in the quantity, improvement of the quality or productivity of land or prevents its deterioration, for example, the cost of land reclamation, land clearing, land reclamation, change in relief (territory planning). These improvements cannot be physically separated from the land itself and do not lead to the creation of tangible assets (buildings, structures) that could be shown in balance sheets separately from the land itself. | Now similar expenses are reflected under the code 19 0009010 “Capital costs for land improvement (reclamation, drainage, irrigation and other works)” | |
300 "Machinery and equipment, including household inventory, and other objects" | |||
including | 310 "Vehicles" | This group includes vehicles designed to move people and goods. | This grouping corresponds to subsection 15 0000000 "Means of transport" |
320 "Information, computer and telecommunications (ICT) equipment" | This group includes information equipment, complete machines and equipment designed to convert and store information, which may include electronic control devices, electronic and other components that are parts of these machines and equipment. | There is no separate grouping for the specified equipment in the current OKOF. Partially relevant equipment is now included in subsection 14,0000000 "Machinery and equipment" | |
ICT equipment also includes various types computers, including computer networks, independent data input-output devices, as well as equipment for communication systems - transmitting and receiving equipment for radio communication, broadcasting and television, telecommunication equipment | |||
330 "Other machinery and equipment, including household inventory, and other objects" | This grouping classifies machines, equipment and devices that are not related to vehicles and ICT equipment. To reflect national characteristics, this grouping includes household inventory, that is, items that are not directly used in the production process, as well as production equipment, that is, technical items that participate in the production process, but cannot be attributed to either equipment or facilities | This grouping includes the bulk of the fixed assets currently related to subsections 14,0000000 "Machinery and equipment", 16,0000000 "Production and economic inventory" and 19,0000000 "Other tangible fixed assets" | |
400 "Weapon Systems" | This includes items of fixed assets acquired for military purposes, such as armaments; means of command and control of troops and weapons (fire); rocket and space systems (complexes); military aircraft; takeoff, landing and maintenance equipment for aircraft; combat tracked and wheeled vehicles (tanks, infantry and airborne combat vehicles, etc.), etc. | There is no separate grouping for these objects in the current OKOF. Some objects related to weapons systems are now contained in subsections 14,0000000 "Machinery and equipment" and 15,0000000 "Means of transport" | |
500 "Cultivated biological resources" | |||
including | 510 Cultivated animal resources repeatedly yielding products | This group includes animals that repeatedly produce products and whose natural growth and recovery are under the direct control, responsibility and management of specific legal entities. Animals raised for slaughter, including poultry, are not classified as fixed assets, but are treated as inventories | Basically corresponds to subsection 17,0000000 "Working, productive and breeding cattle" |
520 "Cultivated resources of plant origin, repeatedly producing products" | This includes all types of cultivated perennial plantations that repeatedly produce products, including rare plants, whose natural growth and restoration are under the direct control, responsibility and management of specific legal entities, regardless of the age of these plantations. Trees grown for timber and providing finished products only once after felling, are not fixed assets, just like cereals or vegetables, which give only a single crop | Basically corresponds to subsection 18 0000000 "Perennial plantations" | |
600 "Expenses for the transfer of ownership of non-produced assets" | This class includes expenses associated with the transfer of ownership of non-produced assets, the cost of which is related to produced assets, but cannot be included in the cost of other produced assets. Therefore, these costs should be considered as separate category fixed assets | Compliance with the current OKOF has not been established | |
700 "Intellectual property objects" | This group includes intellectual products that are the result of mental, intellectual, spiritual activity, research, development, innovation, exploration activities and assessment of mineral reserves, allowing to achieve knowledge that developers can sell or use for their own benefit in production, since the use this knowledge is limited through legal or other protection | Corresponds to section 20 0000000 "Intangible fixed assets" |
Transition to the new OKOF
In order to make the transition to the new OKOF more correct and faster, since 2017, Rosstandart issued Order No. 458 dated April 21, 2016, which approved the transition keys between the editions of OK 013‑94 and OK 013‑2014 of the All-Russian classifier of fixed assets. This document presents both a direct transitional key, providing for the transition from the current OKOF (OK 013-94) to the new OKOF (OK 013-2014) (Volume 1), and a reverse transitional key, respectively, from the new to the current OKOF (Volume 2) .Both keys are presented in the form of tables, in which, for comparison, the codes and names of the positions of the current and new OKOF are given.
In a direct transition key each position of OKOF OK 013-94 corresponds to one or more positions of OKOF OK 013-2014, for example:
OKOF OK 013‑94 | OKOF OK 013‑2014 | ||
The code | Position name | The code | Position name |
11 4528801 | Club (except rural) | 210.00.12.10.560 | Club buildings |
11 4528802 | Rural Club | 210.00.12.10.560 | Club buildings |
11 4528812 | Rural house of culture | 210.00.12.10.580 | Buildings of houses of culture |
11 4528813 | Regional House of Culture | 210.00.12.10.580 | Buildings of houses of culture |
11 4528814 | City House of Culture | 210.00.12.10.580 | Buildings of houses of culture |
11 4528821 | Planetarium | 210.00.12.10.620 | planetarium buildings |
11 4528841 | Theatre | 210.00.12.10.630 | Theater buildings |
For OKOF OK 013-94 items, the names of which contain specific types of fixed assets that are not in OKOF OK 013-2014, a correspondence is established in OKOF OK 013-2014 (SNA 2008) based on the scope of the concepts of the corresponding positions.
For positions of OKOF OK 013-94, which, in accordance with the definition of fixed assets given in OKOF OK 013-2014, are not fixed assets, the entry “Not fixed assets” is made in the column “Position name”. This means that such positions are not matched, for example:
OKOF OK 013‑94 | OKOF OK 013‑2014 | ||
The code | Position name | The code | Position name |
16 3696600 | Theatrical scenery, constructions and props | ||
16 3696601 | stage clothes | Are not fixed assets | |
16 3696602 | Stage machines | Are not fixed assets | |
16 3696603 | The scenery is soft | Are not fixed assets | |
16 3696604 | Decorations are voluminous | Are not fixed assets | |
16 3696605 | Stage props | Are not fixed assets | |
16 3696606 | Stage draperies | Are not fixed assets |
OKOF OK 013‑2014 | OKOF OK 013‑94 | ||
The code | Position name | The code | Position name |
740.00.10.13 | Phonograms | 19 0001023 | Phonodocuments (sound recordings) |
740.00.10.08 | 19 0001020 | Film-photo-phono documents | |
19 0001021 | Film materials and documents in the form of a video recording | ||
19 0001022 | Photo documents | ||
19 0001024 | Film and photo documents rare and unique | ||
23 0001060 | Photographic works and works obtained by means analogous to photography |
If the positions of OKOF OK 013-2014 cannot be matched in OKOF OK 013-94, then for OKOF OK 013-94 in the column "Position name" the entry "Compliance is not established" is made, for example:
OKOF OK 013‑2014 | OKOF OK 013‑94 | ||
The code | Position name | The code | Position name |
330.28.23.12 | Electronic calculators and devices for recording, copying and outputting data with the functions of counting devices, pocket | ||
330.28.23.12.110 | Electronic calculators | Compliance not established | |
330.28.23.12.120 | Devices for recording, copying and outputting data with the functions of counting devices pocket | Compliance not established |
It should be noted that both forward and reverse transition keys are reference keys.
To advise interested parties on the transition to new edition OKOF OK 013-2014 (SNA 2008) opened hot line in Rosstandart by phone (499) 236-24-39, 236-73-70, as well as in the Department of all-Russian classifiers of technical, economic and social information of FSUE "Standartinform" of Rosstandart by phone (495) 531-26-19 (http: / /www.gost.ru/).
Starting from 2017, state (municipal) institutions will use the new classifier OK 013-2014 instead of the current OKOF. With the introduction of this document, the structure of OKOF codes assigned to fixed assets will change from 9-digit to 12-digit. The big difficulty lies in the fact that the new codes are not associated with the numbers of accounting accounts on which fixed assets are recorded in accordance with Instruction No. 157n.
In addition, the groupings of fixed assets in the OKOF will also differ significantly. In particular, if now production and household inventory, machinery and equipment, other tangible fixed assets are separate groups, then from 2017 they will be combined into one.
In general, if we compare both classifiers, then, according to the author, it will not be easy to switch to a new OKOF, given the fact that many fixed assets currently listed in one group will need to be attributed to a completely different one (with a different name, designation). Also, individual items of property included in the current OKOF will not be fixed assets from 2017.
To help organizations move to the new OKOF, Rosstandart has prepared forward and reverse transition keys; in addition, a hotline has been opened to consult interested persons.
Instructions for the use of the Unified Chart of Accounts for Public Authorities ( government agencies), organs local government, public authorities off-budget funds, state academies sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.
Since 2017, the new All-Russian classifier of fixed assets OK 013-2014 (SNA 2008) has come into effect.
From 01/01/2017, the All-Russian classifier of fixed assets OK 013-94, approved by the Decree of the State Standard of Russia of December 26, 1994 No. 359, is canceled and the All-Russian classifier of fixed assets OK 013-2014 (SNA 2008), adopted and put into effect by the Order of Rosstandart, is put into effect dated December 12, 2014 No. 2018-st (hereinafter - the new OKOF). Rosstandart Order No. 458 dated April 21, 2016 approved the direct and reverse transition keys between the editions of OK 013-94 (hereinafter referred to as the old OKOF) and OK 013-2014 (SNA 2008) of the All-Russian classifier of fixed assets.
Decree of the Government of the Russian Federation No. 640 dated 07.07.2016 amended the Decree of the Government of the Russian Federation No. 1 dated 01.01.2002 "On the Classification of Fixed Assets Included in cushioning groups".
According to OK 013-2014, OKOF is used for the purposes of budgetary (accounting) accounting by public sector organizations in cases provided for by federal standards, unless otherwise established by the authorized bodies of state accounting regulation. The use of OKOF for the classification of fixed assets is established by the Instructions for the Application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n.
In this regard, starting from versions 1.0.42 of edition 1 (BGU1) and 2.0.47 of edition 2 (BGU2), respectively, in the delivery of "1C: Accounting department of a state institution 8" the file of the classifier of fixed assets has been updated okof.xml.
File okof.xml contains both classifiers - OK 013-94 and OK 013-2014. At the same time, OK 013-2014 codes were found to correspond to depreciation groups in accordance with Decree of the Government of the Russian Federation of 07/07/2016 No. 640. After loading it in the directory " OKOF» Both classifiers will be available.
From 01/01/2017 it is supposed to include in the delivery (file okof.xml) only OK 013-2014.
According to the explanations of the methodologists of the Department of Budget Methodology of the Ministry of Finance of Russia (Letter of the Ministry of Finance of Russia dated December 27, 2016 N 02-07-08_78243), for objects acquired before 01/01/2017, due to the change in the OKOF, depreciation groups and useful lives do not change. New depreciation groups are applied for fixed assets acquired from 01/01/2017: “The grouping of fixed assets accepted for accounting (budgetary) accounting from January 1, 2017 should be carried out in accordance with the grouping provided for by the All-Russian Classifier of Fixed Assets OKOF OK 013-2014 ( SNA)) and useful lives determined by the provisions of Decree of the Government of the Russian Federation of January 1, 2002 N 1 "On the classification of fixed assets included in depreciation groups" (as amended by Decree of the Government of the Russian Federation of July 7, 2016 N 640) " .
The Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia has a similar position (letter of the Ministry of Finance of Russia dated 08.11.2016 No. 03-03-РЗ / 65124):
“A taxpayer has the right to increase the useful life of an item of fixed assets after the date of putting it into operation if, after the reconstruction, modernization or technical re-equipment of such an item, its useful life has increased. At the same time, the increase in the useful life of fixed assets can be carried out within the terms established for the depreciation group in which such a fixed asset was previously included.
Other cases of changes in useful life an item of fixed assets previously put into operation (transfer from one depreciation group to another), not provided for in the Code..
Considering the above, in relation to fixed assets put into operation after 01/01/2017, the Classification of fixed assets for determining the useful life as amended by Resolution of the Government of the Russian Federation dated 07/07/2016 No. 640 should be applied.
With regard to fixed assets put into operation before 01/01/2017, the useful life is applied, determined by the taxpayer when putting them into operation.”.
To replace OKOF codes in the directory " fixed assets» processing is applied « OKOF Replacement Assistant».
Attention! The operation of replacing OKOF codes in the Fixed Assets directory is irreversible, recoding "to reverse side» is not provided!
Before converting, save an archive copy of the infobase.
The grouping of fixed assets in the new OKOF differs from OK 013-94.
Statistical reporting for 2016 form No. 11 (short) "Information on the availability and movement of fixed assets (funds) of non-profit organizations", approved. by order of Rosstat dated June 15, 2016 No. 289, is compiled according to the old OKOF (OK 013-94).
Do not replace the OKOF codes in the directory " fixed assets» before reporting for 2016 (the deadline for submitting form No. 11 (short) is April 1).
Loading a new OKOF (OK 013-2014)
To download a new OKOF, open the directory " All-Russian classifier of fixed assets»
- BGU1 - menu "OS, NMA, NPA - OKOF" of the main menu, interface "Full";
- BSU 2 - section "Regulatory and reference information", navigation panel command "All-Russian classifier of fixed assets"), or in the section " Administration» on command « Support and maintenance» go to section « Other classifiers" and open the hyperlink "".
The new OKOF can be loaded into the directory by pressing the button " Download classifier» on the list form.
The form will open OKOF Downloads» in which to select the file okof.xml. File okof.xml located in the "StateAccounting" configuration template directory. After specifying the path to the file, click the " Download data».
The process of loading the classifier will begin. When the download is complete, click the " close". There will be 2 classifiers in the directory:
Indication of new OKOF codes for objects accepted for accounting from 01/01/2017
After uploading a new OKOF in the documents for the acceptance of the OS for accounting, in order to indicate the code for the object according to the OKOF, you must first select the appropriate classifier.
When specifying the code according to OKOF depreciation group And useful life, in months are filled in automatically if for the specified attribute value OKOF code There is only one depreciation group.
When specifying the code for the new OKOF, the depreciation group and useful life are indicated in accordance with Decree of the Government of the Russian Federation of 01.01.2002 No. 1 "On the Classification of Fixed Assets Included in Depreciation Groups" as amended by Decree of the Government of the Russian Federation of 07.07.2016 No. 640.
Replacement of OKOF codes for fixed assets registered before 01/01/2017
To replace codes for OKOF in the reference book " fixed assets» processing is applied « OKOF Replacement Assistant"(BGU1 - menu "Service - Service" of the main menu, interface "Full"; BGU2 - section "Administration", action panel command "OKOF Replacement Assistant"), hereinafter - Assistant.
In the form of the Assistant, you must indicate organization, the fixed assets of which you want to recode.
With a large range of fixed assets (more than 10,000), the list of processed objects can be limited by specifying the corresponding group of the directory " fixed assets».
By pressing the button " Fill" in the table Assistant the codes assigned to OS objects (and their names) according to the old OKOF and the corresponding codes according to the new OKOF will be reflected.
To automatically assign a code for a new OKOF, a table of transition keys is used "Direct transition key from OKOF OK 013-94 to OKOF OK 013-2014 (SNA 2008)", approved by order of Rosstandart dated April 21, 2016 No. 458.
A new code is automatically determined only if the code (grouping) in OKOF OK 013-94 and OKOF OK 013-2014 correspond unambiguously.
The new code may not be automatically determined for the following reasons:
- If the position in OK 013-94 according to OK 013-2014 is not fixed assets (for example, 16 1722110 Carpet tracks according to the new OKOF are not fixed assets).
- If for grouping by OKOF OK 013-94 there is no one-to-one correspondence in OKOF OK 013-2014, that is, objects assigned to the same code according to OK 013-94 must be assigned different codes according to OK 013-2014 (for example, for position 16 3612371 " Working tables "in the table of transitional keys it says:" In accordance with the definition of fixed assets in OKOF OK 013-2014 (SNA 2008) - choose from 330.31.01.1")
In the latter case, for each object from such a grouping, a new OKOF code should be specified individually.
It should be noted that specific positions from the grouping according to OK 013-94 may refer to another grouping according to OK 013-2014. For example, if in OKOF (OK 013-94) there was no corresponding position for the object, some accountants assigned the code 19 0000000 to the objects. are the main funds. In this case, for each object from such a grouping, you should independently determine the codes for the new OKOF and indicate them to the objects .
To specify individual codes for the objects of the group, select the corresponding line, press the button " Customize per object».
In the opened form of object-by-object change of OKOF codes, you should specify a new OKOF code for each object.
For example, for position 16 3612371, according to the table of transitional keys, the new code must be selected from the grouping 330.31.01.1.
In the corresponding line of the object-by-object change of OKOF codes Assistant open the directory OKOF» (step 1), choose a new classifier OK 013-2014. To quickly search for the code 330.31.01.1 in it, disable the hierarchical view of the directory list (step 2) and specify the code 330.31.01.1 in the search (step 3).
We see that the code 330.31.01.1 is a grouping. Select the appropriate code for the OS object (using the button " Select" or double click).
Also, by copying the new code in the table of transition keys, it can be inserted in the corresponding line of the table of object-by-object change of OKOF codes Assistant, after making the line active, and confirm the entry by pressing the " Input»(Enter).
The list of objects with installed codes can be printed out (button « Display a list»).
After specifying new codes, you should press the button " OK" forms of object-by-object change of OKOF codes Assistant.
If one new code can be applied to the entire group of objects, it can be set directly in the main form of the Assistant. Given code will be applied to all OS objects in the group.
To convert, click the " Perform code replacement».
An appropriate message is issued on completion.
Recoding is possible in several stages. When you restart the Assistant or click the "Fill" button again, only groupings by the old OKOF are included in the table, if the objects included in which do not correspond to the new OKOF.
If the correspondence was not configured for all OKOF groupings (OS objects), in the table Assistant the corresponding lines will remain.
You should match the remaining positions and perform the replacement of codes.
Reclassification of property, plant and equipment
According to OK 013-2014, OKOF is used for the purposes of budgetary (accounting) accounting by public sector organizations in cases provided for by federal standards, unless otherwise established by the authorized bodies of state accounting regulation.
In accordance with paragraph 53 of the Instructions for the application of the Unified Chart of Accounts approved by Order No. 157n of the Ministry of Finance of Russia dated December 1, 2010, the grouping of fixed assets is carried out according to the property groups provided for in paragraph 37 of this Instruction ( not movable property institutions, especially valuable movable property of the institution, other movable property of the institution, property - objects of leasing) and types of property corresponding to the subsections of the classification established by the OKOF.
The table shows the general correspondence between the groupings of fixed assets in the Unified Chart of Accounts and OKOF in the editions of OK 013-94 and OK 013-2014.
EPSBU account |
Grouping by OK 013-94 |
Grouping by OK 013-2014 |
|||
---|---|---|---|---|---|
room | Name | the code | Name | the code | Name |
101 02 | non-residential premises | 11 0000000 | building (except residential) | 210.00.00.00.000 | building (except residential) |
101 03 | Structures | 12 0000000 | structures | 220.00.00.00.000 | structures |
101 01 | Residential premises | 13 0000000 | dwellings | 100.00.00.00 | residential buildings and premises |
101 04 | Machines and equipment | 14 0000000 | machines and equipment | 320.00.00.00.000
330.00.00.00.000 | information, computer and tele- communication (ict) equipment Other machines and |
101 05 | Transport facilities | 15 0000000 | facilities transport | 310.00.00.00.000 | facilities transport |
101 06 | Industrial and economic inventory | 16 0000000 | inventory industrial and economic | 330.00.00.00.000 | other machines and equipment, including economic inventory and others objects |
101 07 | Library fund | 19 0001000 | library collections, bodies of scientific technical information, archives, museums and similar institutions | ||
101 08 | Other major facilities | 19 0009010 | capital expenditures for land improvement (reclamation, drainage, irrigation and other works | 230.00.00.00 | expenses for land improvement |
101 08 | Other major facilities | 17 0000000
19 0000000 | worker cattle, productive and tribal (except young and livestock for slaughter) plantings material basic | 510.00.00.00.000
520.00.00.00 | cultivated animal resources origin, repeatedly giving products Cultivated Resources |
400.00.00.00 | weapons systems |
Due to inconsistencies in groupings in the old and new OKOF, questions arise:
Based on the new OKOF code, will it be necessary to "transfer" an object accepted for accounting (budget) accounting as part of fixed assets before January 1, 2017, to another analytical accounting account?
If the corresponding position in OK 013-94 according to OK 013-2014 is not fixed assets, should the object be written off from fixed assets and taken into account as part of inventories? What records should be used to make a transfer?
These and similar questions are answered in the letter of the Ministry of Finance of Russia dated December 27, 2016 N 02-07-08_78243:
Items of fixed assets accepted for accounting (budgetary) accounting as part of fixed assets before January 1, 2017 are subject to reflection in accounting (budgetary) accounting in accordance with Instruction 157n with grouping in accordance with OK 013-94 and the useful life of these items, established taking into account the provisions Decree of the Government of the Russian Federation of January 1, 2002 N 1 "On the classification of fixed assets included in depreciation groups" (as amended up to 01/01/2017).
In the absence of positions in the new OKOF codes OK 013-2014 (SNA 2008) for accounting items previously included in groups of material assets that, according to their criteria, are fixed assets, the commission for the receipt and disposal of assets of the accounting entity may make an independent decision on the attribution of these objects to the corresponding group of codes OKOF OK 013-2014 (SNA 2008) and the determination of their useful lives.
With the introduction from January 1, 2017 of the new OKOF OK 013-2014 (SNA 2008) during the transition period between financial years(inter-reporting period) operations to transfer the balances of fixed assets to new groupings, as well as operations to recalculate depreciation, should not be carried out.
Thus, for fixed assets accepted for accounting (budgetary) accounting as part of fixed assets before January 1, 2017, OKOF OK 013-2014 (SNA 2008) is used only for the purposes of statistical accounting.
As noted above, it is not necessary to change the OKOF codes for fixed assets registered before 01/01/2017 until the statistical reporting for 2016 is compiled (the deadline for submitting form No. 11 (short) is April 1), since the classification of all objects OS under the new OKOF will be required only for the preparation of statistical reporting for 2017. At the same time, we recommend that you conduct a test conversion to copies base, in order to determine in advance the objects for which the new OCOF will not automatically be found, and to make a decision regarding such objects.