Magnetic marker board okof amortization group. Okoff interactive whiteboard

In December 2013, KFO 4 purchased an interactive whiteboard worth 37,990 rubles. When commissioned, they were registered as educational and household equipment at 4.101.36, OKOF 16 3695300 - classroom boards. But doubts remained whether it was correctly attributed to inventory, maybe it was necessary to refer to machines and equipment? Questions:
1.Have we chosen the right OKOF?
2. If not, which one do you need?
3. If there is a different OKOF and, as a consequence, a transfer from 4.101.36 to 4.101.34, what postings should this be done?

Answer

The basic requirements for the manufacture, parameters and functions of classboards are established, in particular, GOST 20064-86. Interactive whiteboards do not fall under these requirements.

Taking into account the peculiarities of the functions for which the interactive whiteboards are intended, in my opinion, they should be attributed to the means of displaying information - OKOF code 14 3010422.

In this case, it is lawful to formalize the change in the account number for analytical accounting of fixed assets as a correction of a previously made mistake - in accordance with the requirements of paragraph 18 of Instruction No. 157n. In my opinion, the most rational design of two transactions - reversal and correct. If amortization was accrued for the period of using the board, then the same transactions should be made out according to the corresponding analytical account opened to account 010400000 (with the necessary adjustment of the accrued amounts - if due to the change in OKOF the term useful use object).

Answer

From 07/06/2015 The multimedia projector belongs to the 3rd depreciation group. Accordingly, the useful life of the projector can be set anywhere from over 3 years to 5 years.

Justification

From 06.07.2015 (the date of entry into force of the Decree of the Government of the Russian Federation of 06.07.2015 N 674 "On amendments to the Classification of fixed assets included in depreciation groups") The classification of fixed assets included in depreciation groups includes:

To the 3rd depreciation group(useful life over 3 years and up to 5 years):

330.26.70 - Optical instruments and photographic equipment.

The multimedia projector belongs to the code 330.26.70.16 Film projectors; slide projectors; other image projectors.

Photo and film equipment - OKOF code 14 3322000 (class of fixed assets).

This class includes the subclass "Projectors, cinema projectors (except for readers for microforms)" (OKOF Code 14 3322030), which includes a multimedia projector.

Accordingly, the multimedia projector belongs to the 3rd shock-absorbing group. The useful life of a multimedia projector can be set from over 3 years to 5 years.

Until 06.07.2015 The multimedia projector belonged to the 5th depreciation group. Accordingly, the useful life of the projector could be set in the range from over 7 years to 10 years.

For accounting and tax accounting, you should take into account the Limit of the value of fixed assets.

Materials on the topic "Depreciation group"

Which depreciation group does the fixed asset belong to?

Depreciation group - a group of objects of depreciable property (fixed assets and intangible assets), generated based on the useful lives. The main purpose of the depreciation group is to determine the useful life of an object.

The meaning of the OKOF code for the printer

When buying a new office printing device, the question of the specifics of putting it on the balance sheet of the enterprise certainly arises. Confusion often arises with regard to MFPs, since these devices include a printer, a fax machine and a scanner at the same time. The OKOF code for a printer and a scanner within one device is selected according to the maximum depreciation group of individual components, in this case, about the means of photocopying. Below we describe in detail how OKOF is selected for new multifunctional office equipment, including the 2018 version of the classifier.

OKOF - features and principles of code selection

OKOF is the all-Russian classifier of fixed assets, which is used to account for the fixed assets of an enterprise. Taken together, the use of certain codes by government statisticians helps to assess the nature and quality of the assets of enterprises.

Laser printer

Laser printers and MFPs belong to office equipment, deadline service is equivalent to 3-5 years. Timely write-off of the amortized cost allows the company to timely form cash to purchase new equipment. The nature of the decrease in the value of fixed assets is described using the rules according to which depreciation is posted, where OKOF is the normative source.

Computers and printers - second depreciation group

According to the classifier of fixed assets, any digital printing devices that are computer peripherals can be classified into the following categories:

• OKOF code for a laser printer (from January 1, 2017) - 320.26.2, the category "Computers and peripheral equipment" includes personal computers, various peripheral devices, including printers. Code 320.26.20.13 is used in cases where the printer has a central processor (it is by default on all modern models).
• OKOF code before January 1, 2017 - 14 3020000, category "Electronic Engineering".

On January 1, 2017, a new classifier of fixed assets came into force, it is also known as OKOF-2. Accordingly, the new coding for fixed assets should be used, while the old classifiers continue to operate.

For fast translation converter OKOF-2 is used. At the same time, the new version also lacks the concept of a multifunctional device, and difficulties arise with the coding of equipment.

MFP - the third depreciation group

The tax regulator recommends using one of the options for the third depreciation group for putting on the balance sheet of MFIs. The device is evaluated collectively and individually, so that the maximum amount of depreciation is selected as a result.

Due to the lack of multifunctional devices in the classifier of fixed assets (2018 inclusive), to select OKOF, its components are used: printer, scanner, copier and fax, if available, which subcategory should be selected:

• Printing devices belong to the II group of depreciation - 320.26.20.13;
• If a specialized device is installed that does not have a processor or other features, it can be classified under 330.28.99 "Special-purpose equipment, not included in other groups" or 330.28.23.2 "Office equipment" not related to computer peripherals;
• Copiers and means of photocopying are assigned to the III group of depreciation - 330.28.23.21, this subcategory includes contact copiers, including thermal copiers;
• Faxes also refer to office equipment of the second group - 320.26.30.23 "Other telephones".

Accordingly, in the end, the OKOF code for the printer and MFP is 330.28.23.21. Amortization period copier use - 2-3 years.

Conclusion

Why is it required right choice groups, and what coding to do if not explicitly stated? It is to write off the amortized cost. According to the third category, equipment is written off in 2-3 years. On the one hand, this is true in large companies... On the other hand, the modern periphery is designed to operate for at least 3 years. Writing off expensive color laser printing equipment with a scanner from fixed assets will not be encouraged by the head of the enterprise. What conclusion can be drawn from this?

The fact is that a multifunctional device can be classified as a computer peripheral and be operated according to the classifier for 3-5 years. With a high intensity of work in large offices, you can completely use the third category and write off a multifunctional black-and-white laser printer with a copier in 2 years, otherwise you need to use the subcategory 320.26.20.13 and write off, for example, an infrequently used color printer for 5 years ... In the new 2018 version, there is no additional clarification.

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Almost any enterprise has fixed assets on its balance sheet: buildings, equipment, vehicles, tools, etc. Commercial organizations must depreciate such property, that is, gradually write off its cost to expenses.

To determine the depreciation period in tax accounting, you need to understand which depreciation group the fixed asset belongs to.

Asset accountants know - depreciation group depends on the OKOF code. But sometimes it takes a lot of time to find it. And having chosen the required OKOF, you will have to look for it in special classification fixed assets.

Previously, users had to compare data from two directories: and.

To facilitate the work of an accountant, we have combined these directories into one -"". Now it is much easier to determine the amortization period: just enter the OKOF code or the name of the fixed asset in the search line. On the right, the user is presented with a selection of useful documents that can help in accounting.

You can search for the required OKOF by tree, separately looking through each section of the reference book.
You can enter the type of fixed asset in the search line and the system will highlight all groups where there is such a name. If you left-click on the desired name, the number of the depreciation group will appear on the right. Below is an example of finding a construction tool.

It is important for an accountant to accurately attribute the fixed asset to the required depreciation group, the correct calculation of income and property taxes depends on this. New guide will help you make the right choice.