Okof by depreciation groups. Classification of fixed assets included in depreciation groups

And legal entities have the fixed assets necessary for the functioning of the organization. During operation, they gradually lose their original characteristics. They can be expressed in monetary value, but for this you need to know the depreciation groups of fixed assets. According to the law, the calculated amounts can be taken for deduction when calculating personal income tax.

Fixed assets and their types

Fixed assets are elements of property used repeatedly for the production and sale of products (services) or to meet organizational needs for a period exceeding one year. These include everything that is necessary for the organization's activities: building construction, buildings, equipment, computing, measuring and control equipment, transport, production and auxiliary tools. It should be understood that the personal resources of the entrepreneur and the created intangible assets (intellectual property, computer programs) used in activities are not fixed assets.

What property is subject to depreciation?

Depreciation may not apply in all cases. According to the legislation, the fixed asset must be the property of a businessman with a useful life of one year and a value of more than 10 thousand rubles. Otherwise, it is not depreciable, and the cost of its purchase can be written off at a time. In addition, depreciation cannot be charged if the property is transferred or received for gratuitous operation under contracts, or there is no documentary evidence of the actual costs of its purchase or manufacture. You need to know that depreciation cannot be charged to different natural resources, purchased works of art, publications (magazines, books), domesticated wild animals, securities, forward and futures transactions, as well as objects for the creation of which were involved budget resources or have previously received gratuitous assistance.

The first and second categories of fixed assets subject to depreciation

Acquired property first brings profit to the organization or helps to achieve the goal. Over time, it undergoes moral or physical deterioration. TO accounting fixed assets are accepted only at their first cost. Due to this Tax Code depreciation groups of fixed assets are defined. The first is property, duration beneficial use which ranges from 1 to 2 years. This can be manual construction and installation equipment, products for forestry use, metal and woodworking machines, devices for gas and oil production, tools for drilling and small-scale mechanization. The second includes property with a useful life of 2 to 3 years: different types pumps (feed, sand, soil, condensate), machine-building devices, construction and installation equipment, computers, medical devices, industrial, household and sports equipment.

Third depreciation group

Fixed assets, which are economically justified to operate for 3-5 years (inclusive), are included in the third group. These are machines for Agriculture And laboratory work, forestry bulldozers, metal sorting machines, sewing machines (exception: book stitching), vehicles with a load capacity of up to 500 kg, buses with dimensions up to 7.5 m, devices for determining the number of coins, banknotes, telephones, transformers and devices for determining radio interference, tension, service dogs.

Depreciation groups of fixed assets: fourth category

According to the legislation, it is customary to classify property with a useful life of 5 to 7 years (inclusive) into the fourth category: metal stalls, agricultural equipment (with the exception of tractors), equipment for making furniture, welding, soldering, film structures, appliances for sharpening woodworking tools, products that create uninterruptible power supply to base stations, television and radio receivers.

Fifth depreciation category

This category includes property, plant and equipment with a useful life of 7 to 10 years (inclusive). Among them are the following: building complexes for breeding animals, devices for the delivery of goods (except for conveyors), various types of combines (for harvesting grain, corn, potatoes, beets), equipment for cutting and processing metals, structures for gas transmission, buses from 16.5 to 24 meters long , cars large and high class, trailers, semi-trailers, trucks (weight lifting from 5 tons).

Sixth depreciation category

Ownership of a businessman or legal entity, the useful life of which is from 10 to 15 years (inclusive), belongs to the sixth category. stand out the following types fixed assets: perennial plantings of plants (drupaceous plants), an oil well, bathroom items (sinks, pallets, washbasins, bathtubs, showers, flush cisterns, faucets), lightweight dwellings.

Seventh depreciation category

If the period of economically justified operation of the property is from 15 to 20 years (inclusive), then it belongs to the seventh group. This can be packaging equipment, non-residential building structures (panel, frame, wood-metal, panel, adobe and other similar), different kinds amplifiers, musical instruments, shields and power supplies, sewage equipment.

Classification of fixed assets by depreciation groups: operation for more than 20 years

Property, the useful life of which is from 20 to 25 years (inclusive), is considered to be integral part eighth depreciation group. It includes non-residential building lightweight structures (frameless, reinforced concrete, brick, etc.), metal fences, products intended for the safety of valuables (safes, armored chambers or doors). The legislation provides for depreciation groups of fixed assets, which include property with a longer useful life. This is the ninth group (from 25 to 30 years old), which includes: storage facilities with stone walls (for vegetables, fruits), water supply purification structures, sewerage equipment. The tenth group includes building structures, transfer technologies, as well as residential complexes and vehicles that are not included in other categories. Now that the entrepreneur knows the classification of fixed assets included in depreciation groups, he can determine the useful life and make all the necessary calculations.

Each enterprise uses in its work various fixed assets that are its property and are used in the production of goods, the provision of services, and the performance of work. To take them into account, the initial cost is determined. Accounting during use is carried out at residual value.

All property objects wear out, depreciate over time: part of their value is transferred to the cost price. Depreciation is carried out over their entire useful life.

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Depending on the SPI, all fixed assets are classified into certain depreciation groups. For this, the OS Classifier and OKOF are used. In 2019, the grouping of property, plant and equipment underwent significant changes that you need to know for proper management accounting.

Main nuances

By general rule enterprises depreciate assets over their useful lives (LI). They are determined by the OS Classifier (table).

OS grouping by Classifier:

Confirmation of the date of commissioning of the OS is carried out by drawing up a separate act about this. It is required to calculate property tax, VAT deductions, the start of depreciation, as well as to confirm the initial cost of the property, its service life, the depreciation group established for it.

Last changes

Previously, the coding of fixed assets was encrypted with 9-digit values ​​that had the format XX XXXXXXXX. Since 2019, the new encoding is the form XXX.XX.XX.XX.XXX. These changes significantly transformed the structure of the OKOF.

Some of the names contained in the old classifier have been removed, and in OKOF-2017 they have been replaced by generalizing positions. For example, now there are no separate lines for unique types of various software, but a common object “Information resources in in electronic format others."

At the same time, the OF classifier contains new objects, which had no analogues in the previous version. These include equipment that did not exist in the last century.

Among the changes was the new location of some fixed assets in relation to belonging to the depreciation group. This indicates the introduction of other operational periods for them, and, consequently, a change in the period for writing off their original cost in tax accounting.

Innovations apply only to operating systems put into effect on January 1, 2019. It is not required to re-determine the depreciation group of fixed assets owned by the enterprise. Depreciation on them will be carried out in the same order.

For new property special tools for a convenient transition to a new OKOF - transitional keys between editions (direct and reverse). OKOF-1994 and 2019 are available in the order of Rosstandart No. 458 of 2019. They are presented in the form of a comparative table with a comparison of specific property objects. With its help, a new encoding is simply selected.

Important Notes

What is the purpose

Regardless of the form of ownership of the company, its size and activities, the issue of the efficiency of the use of fixed assets is one of the paramount. It determines the competitiveness of the products manufactured by the company, the position in industrial production, financial condition organizations. Therefore, the use of OKOF is especially important.

The main tasks that the OS classifier allows to solve:

• the possibility of increasing economic efficiency use of property;
• access to detailed, conveniently grouped information about the work of the company;
• the emergence of the possibility of making the most profitable management decisions;
• simplification of tax administration and;
• reducing the likelihood of errors in accounting.

Checking the correctness of accounting, especially that conducted simultaneously with tax accounting, control bodies devote maximum attention. Therefore, it is important to know all the nuances and innovations in the reflection of fixed assets in reporting documents. This will eliminate the risk of erroneous filling and receiving fines.

Misrepresentation of the OS causes many problems for enterprises. important term used in their accounting "fixed assets", which include two types of property: tangible and intangible. Fixed assets are the company's tangible assets. This conclusion is made on the basis of concepts enshrined in legislation.

Classification features

The purpose of accounting is not only to reflect the presence, condition and movement of the fixed assets of the company, but also in the correct distribution of depreciation charges for cost items. To achieve this, different methods of classifying fixed assets are used.

The most comprehensive classifications:

• by functional purpose;
• by the degree of involvement in the work;
• by property legal affiliation;
• according to the ways of influencing the objects of work.

A more detailed classification of operating systems involves separating them into industry groups. Often this sign is underestimated, although together with the functionality, it helps to attribute depreciation to cost items. It is mandatory in accounting, analysis and reporting (mainly statistical) and is especially important in multidisciplinary structures.

The main feature of OS classification in accounting and tax reporting is the service life. The legislation allows firms to independently attribute their property to one or another depreciation group, based on the intensity of its use, the characteristics of economic and production processes and other factors that make it possible to determine the useful life.

The most widespread practice is to use a common standard based on the division of fixed assets into single depreciation groups. The most detailed classification, logically related to grouping by age, by natural property is called the OKOF classification.

Registration

Fixed assets should be registered step by step in a certain sequence.

First you need to determine if the object belongs to the OS. The service life of an asset in tax accounting must be more than 12 months and have a value of 100 thousand rubles (clause 1, article 256 of the Tax Code of the Russian Federation). If these criteria are met, it is impossible to attribute the cost of property to expenses at a time. You need to choose the appropriate group for it and the useful life. After that, you can write it off through depreciation.

The next step is to select the depreciation group. It must begin with classification. If the type of property was not found in it, it is worth contacting the OKOF. First of all, the code of the type of fixed asset, consisting of 9 digits, is determined. The group is located by the first 6 designations, which must match the Classifier encoding.

Fixed assets available in the Classifier:

The next step is to determine the useful life of the OS. You can select any number of years in established limits. For property worth more than 100 thousand rubles, it is desirable to establish the same period in tax and accounting records in order to avoid discrepancies.

Sometimes the necessary means is not available either in the Classifier, but in the OKOF. In this case, it can be determined according to the manufacturer's recommendations or technical documents. Other options are sending a request to the manufacturer or referring to the clarifications of the Ministry of Economic Development.

At the final stage, you need to spend the life of the OS according to the documentation - enter information into inventory card. When setting different deadlines for tax and accounting, this must be reflected.

OS classification according to OKOF:

Establishment algorithm

To correctly classify a property object as an OS, it is necessary to check whether it has the following signs:

• ability to bring to the owner economic benefit in future activities;
• the company does not plan to resell it further;
• long-term use (more than 12 months) is possible.

If the property meets all the indicated characteristics, it is taken into account as a fixed asset.

All operating systems are classified into groups with distinctive features depending on the useful life, which is understood as the time during which the object can serve the achievement of the company's goals in economic and production activities.

In accounting and tax accounting, OS classification is used. The value of already recorded property, the use of which continues, in current year not being reviewed.

How to determine the useful life

Initially, the depreciation group and useful life are established according to the Classification approved by the Government of the Russian Federation. Clause 2 of Article 258 of the Tax Code of the Russian Federation divides all fixed assets into 10 groups. The payer determines the service life independently within the limits established for each group (letter of the Ministry of Finance of the Russian Federation No. 03-05-05-01 / 39563 of 2019).

The decoding of the groups is available in the OKOF. It is used when there is no property in the OS Classifier. The search is carried out in one of two ways: by subclass encoding and by property class code.

In the absence of an object in both the OS Classifier and the OKOF, the period is determined according to the technical documents or the manufacturer's recommendations (clause 6 of article 258 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation No. 03-03-06 / 1 / 36323 of 2019).

Features of inclusion in depreciation groups

Fixed assets are divided into 10 depreciation groups depending on their service life: from 1 year. The first group includes short-lived objects with a service life of 1-2 years. Next comes the property operated for 2-3 years (second group), 3-5 years (third group), 5-7 years (fourth group), 7-10 years (fifth group). The rest of the groups have a five-year useful life.

The classification of fixed assets to be included in depreciation groups is approved by the Government of the Russian Federation. For accounting, depreciable fixed assets are taken at historical cost.

Signs of property according to OKOF

OKOF is based on the sign of natural ownership of property and combines fixed assets into the following groups:

• Buildings - industrial and administrative buildings, buildings, warehouses where business activities are carried out.
• Structures - engineering and construction structures to perform technological and technical functions: tunnels, bridges, treatment facilities, wells, mines, etc.
• Transmission devices - designed to transfer various energy resources, transport gas, liquids: product pipelines, heat and power networks.
• Machinery and equipment - equipment and machinery and equipment (power and working machines, control and measuring devices, computer technology). This is the largest group.
• Vehicles.
• Tool.
• Stock and accessories.
• Other PF - includes categories of property that are not included in other groups.

Each OKOF group is detailed and discloses design features intragroup property. The classification is built in a hierarchical way down to OS subclass level.

In 2017, the life of some fixed assets for depreciation purposes will change. The thing is, it's starting to work. since 2017 the new OKOF classifier. Our advice on what the accountant has to do in this regard.

OKOF since 2017

All accountants are required to apply since 2017 new OKOF– All-Russian classifier of fixed assets. It was adopted by the order of Rosstandart dated December 12, 2014 No. 2018-st. Its abbreviated name is OK 013-2014 (SNA 2008).

At the same time, the former Classifier of fixed assets OK 013-94 ceases to operate. It was approved by the Decree of the State Standard of Russia of December 26, 1994 No. 359.

In OKOF OK 013-2014, ten depreciation groups remain, as before. However, some assets have been transferred to other groups. New classifier OKOF since 2017 can be viewed and downloaded on our website here:

Consequences OKOF changes since 2017

All fixed assets from the Fixed Assets Classification included in depreciation groups (approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1) are divided by codes from the All-Russian Classifier of Fixed Assets. That's why transition to new OKOFs from 2017 changed the depreciation period of some assets in tax accounting. At the same time, it is necessary to be guided exclusively by new OKOF codes from 2017 of the year. Changes to the current OS Classification for the purposes of tax depreciation introduced by Decree of the Government of the Russian Federation of July 7, 2016 No. 640.

Full view and download changes OKOF 2017 and depreciation groups with decoding on our website, follow this link:

What has changed since the arrival OKOF in 2017 year

Note that in the updated FA classification for depreciation purposes:

• codes changed OKOF reference book since 2017;
• some objects have changed the depreciation group.

EXAMPLE
In 2016, for metal fences and fences, the code for the old OKOF is 12 3697050. Objects for it can be included in 2 groups:

• fences made of metal and brick - 6th depreciation group (from 10 to 15 years incl.);
• just metal fences - 8th group (from 20 to 25 years incl.).

By virtue of transition from 2017 to new OKOF all metal fences were transferred to the 6th group. Them new code– 220.25.11.23.133. This means that their service life will be less by 10 years.

How to apply new OKOF from 2017

When the law requires you to adjust the useful life of an asset if OKOF 2017 with decoding and depreciation group shows that the last one has changed?

Let's calm down: enterprises do not need to revise the depreciation rate if, according to the updated FA Classification, the asset falls into a different depreciation group and has a new useful life.

To old OS objects OKOF since 2017 but does not spread. It is relevant only for those assets that the company will put into operation from January 1, 2017. In this case, a new service life must be defined.

To prevent accountants from getting confused in old and new codes, Rosstandart approved comparison table old and new OKOF codes (Order No. 458 dated April 21, 2016). An example is shown below: on the left is the old code, on the left is new OKOF codes from 2017 of the year. And some objects ceased to be fixed assets altogether.

Fully familiarize yourself and download the table of old and new codes by OKOF since 2017 on our website using the following link.

Name: All-Russian classifier of fixed assets Abbreviation: OKOF Designation: OK 013-2014 (SNA 2008) In English: Russian classification of fixed assets Responsible: Rostekhregulirovanie Reason: Order of Rosstandart of 12.12.2014 No. 2018-st Date of introduction: 01.01.2017 Date ending: not set (there is no order to cancel the classifier or replace it with a new one) Last modified: No. 5, effective from July 1, 2018 Reason for change: Order of Rosstandart dated 05/08/2018 No. 225-st Adopted instead of OKOF OK 013-94.

Harmonization of the OKOF with the 2008 SNA

OKOF OK 013-2014 was developed on the basis of harmonization 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 Group World Bank. This means that the new OKOF, which came into effect on January 1, 2017, uses the classification of fixed assets adopted in international practice. Below is a table of correspondence between OKOF codes and 2008 SNA designations.

Depreciation groups

Fixed assets are divided into depreciation groups. Depreciation periods are determined by depreciation groups material assets(useful life of the property). The groups use OKOF classifier codes. The annex to Decree of the Government of the Russian Federation of January 1, 2002 No. 1 approved the classification of fixed assets included in depreciation groups, even for the old OKOF OK 013-94, which has become invalid. In 2016, the Decree included new classification taking into account the codes of the new OKOF OK 013-2014. Below are the classification groups. Use the search form for a group of fixed assets and useful life by OKOF code.

Taking property into account as a fixed asset, it is necessary to determine its useful life - the period during which the institution plans to use this fixed asset. In accounting, the useful life is needed to calculate the depreciation of fixed assets, as well as to control the decommissioning period of an object.

We will talk about how to determine the useful life and what role it plays in this article.

How is useful life usually determined?

OKOF is the basis of the Classification. From January 1, 2017, a new classifier OK 013-2014 (SNA 2008) is used to determine depreciation groups. The new classifier is applied only to fixed assets accepted for accounting after January 1, 2017. The depreciation rate for fixed assets accepted for accounting before January 1, 2017 does not need to be reviewed.

What to do if the fixed asset is not in the OKOF?

If the item is not in the OKOF, verify that it is indeed classified as a fixed asset. For this, it is necessary that this non-financial asset met a number of conditions, namely:

• was a self-functioning entity, not a part of anything;
• had a period of use of more than 12 months.

In addition, it should not be included in the list of items related to inventories, regardless of the useful life in accordance with Instruction No. 157n, and should be a reusable item.

If a non-financial asset does not meet the above conditions, it does not make sense to look for it in the OKOF.

When receiving from a public sector institution an item of property, plant and equipment that has previously been in operation, the useful life should be determined in the usual manner. At the same time, it is necessary to take into account the documented actual term object operation.

When receiving fixed assets under leasing or subleasing, the institution determines the useful life in accordance with the terms of the contract. That is, the accountant can apply the above rules, unless otherwise specified in the contract.

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