Treadmill exercise machine depreciation group of fixed assets. How to understand the new classifier of fixed assets? Is there sports equipment in the new office?

When determining the depreciation group, you must first of all be guided by the approved Classification. Fitness equipment and sports equipment, according to the All-Russian Classifier of Fixed Assets, are included in section 16 3693000 - “Sports Equipment”, and this corresponds to the second depreciation group - property with a useful life of more than 2 years up to 3 years inclusive.

The rationale for this position is given below in the materials of the Glavbukh System

1. Recommendation: How to determine the period during which property will be depreciated in tax accounting

In tax accounting, depreciate property over its useful life.

Basic Rules

Determine the useful life of a fixed asset yourself using the following rules:*

• First of all, be guided by the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. In this document, fixed assets, depending on their useful life, are combined into 10 depreciation groups and arranged in ascending order of useful life (clause 3 of Article 258 of the Tax Code of the Russian Federation). To determine the useful life, find the name of the fixed asset in the Classification and see which group it belongs to;
• if the fixed asset is not indicated in the Classification, then establish its useful life based on the manufacturer’s recommendations and (or) technical specifications.

Such rules are established by paragraphs and Article 258 of the Tax Code of the Russian Federation.

If the fixed asset is not mentioned in the Classification, and there is no technical documentation for it, you can determine the depreciation group and useful life by submitting a corresponding request to the Ministry of Economic Development of Russia. Such recommendations are contained in the letter of the Ministry of Finance of Russia dated November 3, 2011 No. 03-03-06/1/711.*

In addition, in such situations, depreciation is allowed to be calculated according to uniform standards approved by Resolution of the Council of Ministers of the USSR of October 22, 1990 No. 1072. However, the legality of using these norms will most likely have to be defended in court. In arbitration practice there are examples of court decisions confirming the validity of this approach (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation dated January 11, 2009 No. VAS-14074/08, decisions of the Federal Antimonopoly Service of the West Siberian District dated May 5, 2012 No. A27-10607 /2011, Far Eastern District dated May 19, 2010 No. A16-1033/2009 and dated December 29, 2009 No. F03-5980/2009, Northwestern District dated September 15, 2008 No. A21-8224/2007).

Elena Popova,

State Advisor to the Tax Service of the Russian Federation, 1st rank

2. Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the Classification of fixed assets included in depreciation groups (as amended as of December 10, 2010)”

Second group
(property with a useful life of more than 2 years up to 3 years inclusive)

3. Resolution, Classifier of the State Standard of Russia dated December 26, 1994 No. 359, OK 013-94 “All-Russian Classifier of Fixed Assets (OKOF). OK 013-94 (codes 14 3010000 - 25 0004000) (as amended on April 14, 1998)"

Crossbar, parallel bars, sawhorse, rings, rope, throw board, mats - all this sports equipment of an educational institution, at first glance, quite fits the definition of fixed assets. But these items cannot be found using the transition key in the new OKOF.

Is there sports equipment in the new OKOF

Both Instruction No. 157n and the “Fixed Assets” standard include a key feature - the useful life, which for fixed assets must exceed 12 months. Moreover, Instruction No. 157n directly states that the useful life should be determined, among other things, to decide whether the property should be classified as fixed assets or not (clause 44 of Instruction No. 157n).

The useful life is determined by the institution itself based on the expected period of receipt of economic benefits and useful potential contained in the asset (clause 35 of the “Fixed Assets” standard). If the property is mentioned in Government Decree No. 1 dated January 1, 2002, the useful life must be taken from this document. If it is not there, the useful life should be determined by the institution’s permanent commission on the receipt and disposal of assets.

It is useless to look for sports equipment in Resolution No. 1. Because it is based on the OKOF OK 013-2014 classifier (SNA 2008). The transitional key states that for OKOF OK 013-94 positions, which according to OKOF OK 013-2014 (SNA 2008) are not fixed assets, the entry “Not fixed assets” is made in the “Position Name” column. And it will not be possible to select the OKOF code for sports equipment using the transition key in the new classifier (see table).

“In relation to material assets that, in accordance with Instruction No. 157n, relate to fixed assets, but these assets are not included in OKOF OK 013-2014 (SNA 2008), in this case such objects are taken into account as fixed assets with a grouping according to the All-Russian Classifier of fixed assets OK 013-94".

For a long time, there was an incorrect opinion among accountants, treasury workers and auditors: “if it is in the OKOF, then it is a fixed asset.” In fact, there has never been such a rule in law. The Ministry of Finance provides clarifications in letter dated December 27, 2016 No. 02-07-08/78243:

Therefore, you first need to determine the useful life of sports equipment. And the deadline will show how the item should be classified: as a fixed asset or inventory.

Table. We are looking for sports equipment using a transition key

What decision can the commission make?

The Commission on the receipt and disposal of non-financial assets can establish the following parameters for gymnastic equipment.

1. Since there are no instructions on how to choose depreciation groups for gymnastic equipment and equipment in the current edition of Resolution No. 1, and the ability to independently predict the useful life, set the useful life according to the depreciation group specified in Resolution No. 1 as amended on July 6, 2015 .

2. Since sports equipment is not included in the fixed assets according to OK 013-2014 (SNA 2008), according to the recommendation of the Ministry of Finance (letter No. 02-07-08/78243) for gymnastic equipment and equipment, set the code according to OK 013-94 - 16 3693230 "Equipment for artistic gymnastics."

Balls

Before the introduction of the OK 013-2014 classifier (SNS 2008), sports balls were in the list of OK 013-94 codes and were included in the second depreciation group. Therefore, during inspections, auditors demanded that sports balls be classified as fixed assets. But a sports ball will only last three years if it sits in the closet for all three years. For example, soccer balls sometimes become unusable even after just one game. Accountants may still face a similar requirement today. To avoid this, you can do the following.

1. By decision of the permanent commission on the receipt and disposal of assets, a useful life of less than a year is established for sports balls and other hand-held sports equipment (rackets, jump ropes, shuttlecocks, hand expanders, clubs, ski poles). For example, one month, three months.

2. To state in the accounting policy that the types of sports equipment listed in the commission’s decision are classified as inventories. It is necessary not just to refer to the commission’s decision, but to provide a complete list of types of sports equipment.

Sportswear

Sportswear and shoes are classified as soft equipment regardless of their useful life (clauses 99 and 118 of Instruction No. 157n). Officials confirm that for material assets that are recognized as material reserves according to paragraph 99 of Instruction No. 157n, regardless of the cost of the objects and their service life, the provisions of the “Fixed Assets” standard do not apply. Thus, in 2018, sportswear and shoes must still be accounted for as inventories - soft equipment.

Playground

The concept of “sports ground” is not defined in the OKOF classifier. But it does indicate that “sports and playground structures are counted as structures, including foundations and all equipment that is an integral part of them.” In GOST R 55677-2013 “Equipment of children's sports grounds. Design safety and test methods. General requirements" says:

"3.1. Children's sports ground: a specially equipped area designed to preserve and strengthen the health, development of the psychophysical abilities of children in the process of their conscious physical activity, including equipment and coverage of a children's playground.

3.2. Sports ground covering: a surface layer of a sports ground with shock-absorbing properties to prevent a child from being injured in the event of a fall.”

That is, a children's playground is, first of all, an equipped area. Therefore, it is better to classify a sports ground as a structure - real estate (Article 130 of the Civil Code). But rights to real estate require mandatory state registration. In addition, the right of operational management of a real estate property cannot be registered separately from the right of permanent (perpetual) use of the corresponding land plot. The likelihood of registering a newly created sports ground as a real estate property is low. And without registration, the institution does not have the right to reflect the property in its records. There are three ways out of this impasse.

1. If a children's sports ground is created on the territory of the site on which the building of the institution is located, it can be considered as an outbuilding that is part of the inventory object “building” (clause 45 of Instruction No. 157n). In this case, the site must be reflected in the inventory card (f. 0504031) of the building. And not just indicate the fact of the presence of a sports ground, but also give a description of the composition of the equipment. Then the inspectors will have no reason to say that the sports ground is not reflected in the records.

2. You can classify a children's playground as an object of movable property. Foundation: sports equipment that is placed on the site can be dismantled. The decision on the classification of the sports ground should be made by the institution’s permanent commission for the receipt and disposal of assets.

With this option, all sports equipment must be fully described in the inventory card (f. 0504031). A suitable OKOF code would be 220.42.99.12.110 “Sports grounds for outdoor sports games.” In Resolution No. 1, the depreciation group is not indicated for this OKOF code. But it exists for group code 220.42.99.12 “Facilities for sports and recreation.” This is the second depreciation group, the period is three years (36 months).

3. It is possible to take into account and take into account not the “sports ground” structure, but individual independent elements of sports equipment. The basis for this decision: each piece of sports equipment located within the territory of the sports ground performs an independent function, can be operated independently, has a different wear regime and actual service life from others.

Having considered the issue, we came to the following conclusion:
Equipment purchased for a sports ground (boom log, barriers, goals with a basketball truss, multi-level horizontal bars) can be set to OKOF code 330.32.30.15 “Gears, equipment and other equipment for sports or outdoor games; swimming pools and swimming pools for rowing." Such fixed assets should be accounted for on account 101 06 “Industrial and household inventory”.

Rationale for the conclusion:
Let us note that from 01.01.2018, budgetary institutions, for the purpose of accounting for fixed assets, apply the provisions of the federal accounting standard for public sector organizations “Fixed Assets”, approved by the Ministry of Finance of Russia dated December 31, 2016 N 257n (hereinafter referred to as the GHS “Fixed Assets”).
Objects are taken into account as part of fixed assets if the criteria established in clause 8 of the GHS “Fixed Assets” and Instruction No. 157n are met. In particular, the useful life of the objects must exceed 12 months; it is planned to obtain economic benefits or useful potential from the use of the object. The criteria for classifying objects as fixed assets are discussed in more detail in the material:. Fixed assets. Account 101 00 (for the public sector).
In 2018, when placing objects on the balance sheet, one should take into account the possibility of combining objects into one inventory object, recognized for accounting purposes as a complex of fixed assets. In accordance with clause 10 of the GHS “Fixed Assets”, such a complex can combine fixed assets with the same useful life and the cost of which is not significant.
What value is considered insignificant for the purpose of combining objects into one complex is established by the accounting policy of the institution. For example, in paragraph 4 of the Methodological Recommendations for the application of the GHS "Fixed Assets", communicated by the Ministry of Finance of Russia dated December 15, 2017 N 02-07-07/84237, it is established that in order to combine fixed assets into one inventory object (a set of fixed assets objects ) the accounting entity has the right, within the framework of the accounting policy, to determine that the criteria for classifying the cost of fixed assets as insignificant are the criteria established by the GHS "Fixed Assets" for calculating 100% depreciation upon commissioning.
In the situation under consideration, a budgetary institution purchased equipment for sports (boom log, barriers, goals with a basketball truss, multi-level horizontal bars). Such objects meet the criteria for inclusion in fixed assets. Moreover, the institution may decide to combine them into a complex of fixed assets while simultaneously meeting the following conditions:
- the useful life of the objects is the same;
- the cost of the items is not significant in accordance with the criterion established by the accounting policy.
That is, depending on the cost criterion of materiality chosen by the accounting policy, acquired objects can be accounted for as separate fixed assets or as one inventory item (a set of fixed asset objects). More information about the possible combination of objects into a complex can be found in. Group accounting of fixed assets (for the public sector).
In order to determine the type of property (in particular, machinery and equipment, production and business equipment, etc.) in relation to fixed assets, authorized officials of the institution need to determine the OKOF code for specific objects (Instructions No. 157n).
Currently, OKOF is determined in accordance with the All-Russian Classifier of Fixed Assets OK 013-2014 (SNS 2008), adopted and put into effect on January 1, 2017 by Rosstandart dated December 12, 2014 N 2018-st (hereinafter referred to as OKOF OK 013-2014).
According to Amendment N 5/2018, adopted and introduced by Rosstandart dated 05/08/2018 N 225-st, from July 1, 2018, OKOF OK 013-2014 included codes 330.32.30.14 “Parameters, inventory and equipment for physical education, gymnastics and athletics, classes in gyms, fitness centers" and 330.32.30.15 "Other equipment, implements and equipment for sports or outdoor games; swimming pools and rowing pools."
Since in this situation the equipment is installed on an outdoor site, it can be assigned OKOF code 330.32.30.15. The specified code belongs to the OKOF grouping “Other machinery and equipment, including household equipment, and other objects.” According to the Introduction to OKOF OK 013-2014, this group includes household equipment, that is, items not directly used in the production process, as well as production equipment, that is, technical items that are involved in the production process, but cannot be classified as equipment or structures.
The objects in question (boom log, barriers, goals with a basketball truss, multi-level horizontal bars) are not machines and equipment or structures. Accordingly, their accounting should be carried out as part of production and business inventory in account 101 06. If the property is classified as particularly valuable, then analytical account 101 26 “Production and business inventory - particularly valuable movable property of the institution” will be used. If the property is not classified as particularly valuable, then account 101 36 will be used to account for it.
Thus, equipment purchased for a sports field (boom log, barriers, goals with a basketball truss, multi-level horizontal bars) can be set to OKOF code 330.32.30.15 “Other equipment, implements and equipment for sports or outdoor games; swimming pools and rowing pools." Such fixed assets should be accounted for on account 101 06 “Industrial and household inventory”.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Suldyaykina Valentina

The answer has passed quality control

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

If it is impossible to determine the OKOF code in the new classifier using the listed methods, then the institution should designate a conditional code for the fixed asset object that is remotely suitable in meaning for this fixed asset.
In any case, the determination of a specific OKOF code is based on the subjective judgment of institution officials.

Is it necessary to replace OKOF codes for fixed assets accepted for accounting before 01/01/2017?

In 2018, no official explanations were given regulating the replacement of OKOF codes for fixed assets accepted for accounting before 01/01/2017. However, institutions that have fixed assets and intangible assets must submit Form No. 11 (short), Form No. 11 (transaction), as well as a Property Tax Declaration to the territorial statistical bodies. One of the indicators of these forms is OKOF codes, therefore in 2018 it is still desirable to replace OKOF codes for fixed assets accepted for accounting before 01/01/2017.

Table of the most common OKOF codes

The article has been prepared

Having considered the issue, we came to the following conclusion:
Sports equipment can be assigned OKOF code 330.28.99.39.190 “Other special-purpose equipment not included in other groups.” Electrified and hand-held construction tools can be assigned code OKOF 330.28.1 “Machinery and equipment for general purposes.”

Rationale for the conclusion:
Let us recall that making a decision to classify property as inventories or fixed assets and, in particular, determining the appropriate OKOF code is within the competence of the commission for the receipt and disposal of assets (clause 34 of the Instruction approved by the Ministry of Finance of Russia dated December 1, 2010 N 157n, hereinafter - N 157n, Commission). When determining the possibility of classifying a specific object as fixed assets, the Commission is guided by the provisions of paragraphs. 38, 39, 41, Instructions No. 157n.
In turn, 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 regulation of accounting (Introduction to the All-Russian Classifier OK 013-2014 (SNA 2008), adopted and introduced into force of Rosstandart dated December 12, 2014 N 2018-st, hereinafter - OKOF). th N 157n provides for the use of the All-Russian Classifier of Fixed Assets to determine the analytical accounting of fixed assets when registering them (see Ministry of Finance of Russia dated December 27, 2016 N 02-07-08/78243, dated December 30, 2016 N).
In particular, the OKOF code is necessary to solve several important problems:
- grouping of fixed assets according to accounting accounts;
- determining the useful life for accounting purposes;
- determining the depreciation group for tax accounting purposes;
- compilation of statistical reporting.
Thus, when deciding whether to classify property as fixed assets or inventories, norms No. 157n take precedence over the provisions of OKOF.
According to the decision made by the institution, the property listed in the question, acquired in 2017, is classified as fixed assets.
The OKOF code can be searched by the name of the fixed asset or by its purpose. At the same time, financial department specialists note that in the OKOF description there is no procedure for assigning classification objects to a specific code. Therefore, the determination of the OKOF code is in any case based on subjective judgment. In addition, when choosing an OKOF code, it is advisable to proceed from the principle of prudence. The main thing is to prevent overestimation of depreciation charges and, as a result, understatement of the taxable base for property tax (Ministry of Finance of Russia dated September 21, 2017 N 02-06-10/61195).
In addition to searching by the name of a fixed asset and its purpose, it is possible to search for the OKOF code using a direct transition key between the editions of OK 013-94 and OK 013-2014 (SNS 2008) of the All-Russian Classifier of Fixed Assets, approved by order of the Federal Agency for Technical Regulation and Metrology dated April 21. 2016 N 458 (hereinafter - Direct transition key).
According to the previous classifier OK 013-94, sports equipment was assigned the same code 16 3693000. Using the Direct Transitional Key, this OKOF code is matched with grouping 220.42.99.12 “Facilities for sports and recreation.”
At the same time, according to the Introduction to the OKOF, the group “Structures” (group 220) includes engineering and construction projects erected using construction and installation works. A structure is a result of construction, which is a volumetric, planar or linear building system, having ground, above-ground and (or) underground parts, consisting of load-bearing, and in some cases, enclosing building structures and intended for performing various types of production processes, storing products, temporary stay of people, movement of people and goods.
In addition, using the reverse transition key from OKOF OK 013-2014 (SNS 2008) to OKOF OK 013-94, approved by order of the Federal Agency for Technical Regulation and Metrology dated April 21, 2016 N 458, the codes from subsection 12 “Structures” are matched .
Many elements of sports equipment are listed in the National Standard of the Russian Federation "Sports Equipment and Inventory. Terms and Definitions", approved by Order of the Federal Agency for Technical Regulation and Metrology dated November 22, 2013 N 1589-st.
Therefore, in our opinion, it would be more correct to classify sports equipment as grouping OKOF 330 “Other machinery and equipment, including household equipment, and other objects.” The most suitable code in this grouping would be OKOF code 330.28.99.39.190 “Other special-purpose equipment not included in other groups.”
According to the Introduction to the OKOF, the OKOF grouping “Other machines and equipment, including household equipment, and other objects” classifies machines, equipment and devices that are not related to vehicles and ICT equipment. To reflect national characteristics, this group includes household equipment, that is, items not directly used in the production process, as well as production equipment, that is, technical items that are involved in the production process, but cannot be classified as equipment or structures.
Electrical tools and hand-held construction tools may be classified under code 330.28.1, General Purpose Machinery and Equipment. This is confirmed by the provisions of the Government of the Russian Federation dated 01.01.2002 N 1 “On the Classification of fixed assets included in depreciation groups”, according to which group 330.28.1 also includes hand-held and mechanized construction and installation tools (see “Note”).

Prepared answer:
Expert of the Legal Consulting Service GARANT
Kireeva Anna

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The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.