What is useful life. Determining the useful life of fixed assets

Situation: how to determine the tax period beneficial use fixed asset: as any term provided by the depreciation group, or as maximum term set for the depreciation group?

When determining the useful life of a fixed asset, you can choose any period corresponding to the time interval that is provided for a particular depreciation group by the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. The Tax Code of the Russian Federation does not contain any restrictions on this issue, on the contrary, it gives the organization the opportunity to independently determine the useful life (clause 1, article 258 of the Tax Code of the Russian Federation). The legitimacy of such a conclusion is confirmed by arbitration practice (see, for example, the decision of the Federal Antimonopoly Service of the West Siberian District of September 3, 2010 No. A27-24526 / 2009).

Situation: how to determine the useful life of a fixed asset in tax accounting, if it is not provided for in the Classification, and there are no technical conditions and manufacturer's recommendations?

Define depreciation group and useful life can be made by submitting a corresponding request to the Ministry of Economic Development of Russia.

The organization must independently determine the useful life of a fixed asset, taking into account the following rules:

first of all, you need to 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 grouped into 10 depreciation groups and arranged in ascending order of useful life (clause 3, 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 specified in the Classification, then its useful life can be determined based on the recommendations of the manufacturer and (or) specifications.

Such rules are established by paragraphs 4 and 6 of 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 contacting the Ministry of Economic Development of Russia with a corresponding request. 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 can be charged according to uniform standards approved by Decree of the Council of Ministers of the USSR of October 22, 1990 No. 1072. However, the legality of using these standards will most likely have to be defended in court. In arbitration practice, there are examples of court decisions confirming the validity of such an approach (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation dated January 11, 2009 No. VAS-14074/08, the decisions of the FAS of the West Siberian District of May 5, 2012 No. A27-10607 /2011, Far Eastern District dated May 19, 2010 No. А16-1033/2009 and December 29, 2009 No. Ф03-5980/2009, North-Western District dated September 15, 2008 No. А21-8224/2007).

Documenting

Set the useful life of an item of fixed assets by order of the head, drawn up in any form.

In addition, this period can be fixed in the act of acceptance and transfer of fixed assets in the form No. OS-1 (for all fixed assets, except for buildings, structures) or No. OS-1a (for buildings and structures).

Depreciation group selection

Situation: what depreciation group does the asphalt concrete pavement of the territory of the organization belong to?

Asphalt-concrete pavement of the territory of the organization, according to the Classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1, belongs to the fifth depreciation group (property with a useful life of more than 7 years to 10 years inclusive). Classification code - 12 0001121 "Production sites with coatings". The legitimacy of assigning asphalt concrete pavements to this category of fixed assets is confirmed by the letter of the Federal Tax Service of Russia for Moscow dated March 16, 2006 No. 18-11/1/20791.

Situation: Which depreciation group does the refrigerator, washing machine, fan and air conditioner belong to?

According to the Classifier, approved by the Decree of the State Standard of Russia of December 26, 1994 No. 359, a refrigerator, a washing machine, a fan and an air conditioner are included in the subclass "household appliances" (code 16 293 000). According to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, code 16 293 0000 corresponds to the third depreciation group (property with a useful life of more than three years to five years inclusive).

Situation: Which depreciation group does bar equipment belong to: electric stoves, braziers, ovens, etc.?

The listed types of equipment belong to the fifth depreciation group.

Electric stoves, braziers, ovens, food warmers are included in the subclass "Machinery and equipment for the food and tobacco industry" (group codes 14 2925000 according to OKOF, approved by the Decree of the State Standard of Russia dated December 26, 1994 No. 359). In the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, all equipment included in this subclass (except for water craft tools) is assigned to the fifth depreciation group.

Thus, the useful life of these fixed assets is over 7 years and up to 10 years inclusive.

Situation: Which depreciation group does the hydraulic waste baling press belong to (the useful life is not indicated in the data sheet)?

According to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, the hydraulic press belongs to the fifth depreciation group (property with a useful life of more than 7 years to 10 years inclusive). Classification code - 14 2922020 "Machines and machines for metalworking forging and pressing (mechanical presses, hydraulic presses ...)".

Situation: which depreciation group does the solarium belong to?

Solarium is a device that generates ultraviolet radiation. In accordance with the All-Russian Classifier of Fixed Assets (OKOF), devices and apparatus for exposure to ultraviolet and infrared rays belong to the group "Medical and surgical equipment" (OKOF code - 14 3311263).

According to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, such equipment is included in the fourth depreciation group (Classification code - 14 3311 000). Accordingly, the useful life of solariums can be set in the range of more than five years to seven years inclusive.

Situation: What depreciation group does the video surveillance system installed in the organization belong to? The system allows you to control the interior of the office and the surrounding area and is considered as a single technical complex.

Depending on the terms of the technical documentation, assign the video surveillance system to the third or fourth depreciation group.

Property that is recognized as depreciable is included in one or another depreciation group based on its useful life. At the same time, the organization determines the useful life independently, taking into account the provisions of Article 258 of the Tax Code of the Russian Federation and the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. This is stated in paragraph 1 of Article 258 of the Tax Code of the Russian Federation.

The useful life of objects that are not specified in the Classification, the organization determines in accordance with the technical specifications or recommendations of manufacturers (clause 6, article 258 of the Tax Code of the Russian Federation).

As a separate nomenclature unit, the office video surveillance system is not mentioned in the Classification. There is no such position in the All-Russian Classifier of Fixed Assets (OKOF), on the basis of which the Classification was developed. At the same time, the names of classes and subclasses used in the OKOF make it possible to include the video surveillance system in one of the following groups:

14 322 1137 Video recording and playback equipment general purpose» - the third depreciation group, the useful life of the property - over 3 years up to 5 years inclusive;

14 323 0150 "Household video recording and playback equipment" - fourth depreciation group, useful life of property - over 5 years up to 7 years inclusive;

14 332 2162 Equipment for polygon observation, tracking, photo and film recording - the fifth depreciation group, the useful life of the property is over 7 years up to 10 years inclusive.

There are no official clarifications from regulatory agencies on the choice of any specific group for office video surveillance systems. A stable arbitration practice on this issue has not developed, however, individual judgments allow us to draw the following conclusions.

The grouping with code 14 3322162 “Polygon observation, tracking, photo and film recording equipment” applies only to those video systems that are operated in polygon conditions, and does not apply in this situation. In the decision of March 1, 2011 No. 09AP-278 / 2011-AK of the Ninth Arbitration Court of Appeal rejected the claims of the tax inspectorate, which insisted on the inclusion of an office video surveillance system in the fifth depreciation group. The judges recognized that by determining the useful life of such equipment on its own and including it in the third depreciation group, the organization did not violate the requirements of tax legislation.

Some courts agree with the inclusion of office video surveillance systems in the fourth depreciation group under code 14 3230020 “Sound and video recording equipment, reproducing”. The Eighteenth Arbitration Court of Appeal upheld the tax inspectorate in this, arguing with an organization that wrote off the costs of purchasing and installing a video surveillance system at a time (decision No. 18AP-12884/2011 dated March 29, 2012). And the Federal Antimonopoly Service of the Northwestern District took the side of the organization that was arguing with the tax office, which believed that the video surveillance system should be included in the fifth depreciation group (Decree of February 11, 2008 No. A56-14866 / 2007).

It should be noted that class 14 3230000 “Television and radio receiving equipment”, which includes code 14 323 0020 “Sound and video recording, reproducing equipment”, does not fully correspond to the purpose of office video surveillance systems. This grouping combines equipment designed to receive and process coded signals coming from the air or via cable networks. Video surveillance systems perform a different function: they independently form an image and fix it in storage devices. Therefore, from a technical point of view, the inclusion of such systems in the group “Television and radio receiving equipment” seems to be incorrect.

Most of all, this equipment corresponds to the position “General-purpose video recording and playback equipment” (OKOF code 14 3221137), which is included in the third depreciation group. At the same time, the available court decisions allow you to make a choice between the third or fourth depreciation groups.

Situation: What depreciation group do window blinds belong to?

If the blinds are made of textiles, they can be attributed to the third group. If the blinds are made of other materials (metal, plastic, wood), determine the useful life based on the manufacturer's recommendations and (or) specifications.

It is necessary to determine the depreciation group only for those objects that relate to depreciable property. Depreciable property is recognized as the organization's own property, which is used in activities aimed at generating income, costs more than 40,000 rubles. and has a useful life of more than 12 months (clause 1, article 256 of the Tax Code of the Russian Federation).

If window blinds do not meet the listed conditions, their cost can be included in the material costs immediately after installation (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation). If so, they should be included in fixed assets.

The useful life of the blinds for depreciation (depreciation group) is determined by yourself. In the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, blinds are not directly named, therefore, the organization, depending on specifications can determine the useful life as follows:

if the blinds are made of textiles, then they can be attributed to the third group and the useful life can be set to more than three to five years inclusive (code 16 1721 000);

if the blinds are made of other materials (metal, plastic, wood), then determine the useful life based on the manufacturer's recommendations and (or) technical specifications (clause 6, article 258 of the Tax Code of the Russian Federation).

Situation: What depreciation group does TV equipment belong to?

Television equipment, according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, belongs to the fourth depreciation group (property with a useful life of more than five to seven years inclusive). Classification code - 14 323 0000 "Television and radio equipment".

Situation: What depreciation group does the fire alarm belong to?

Fire alarms, according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, belong to the fourth depreciation group (property with a useful life of more than five to seven years inclusive). Classification code - 14 331 9000 "Nuclear and radioisotope devices, devices and equipment for automatic fire extinguishing and fire alarm systems, equipment special for instrument making."

Situation: What depreciation group does the equipment for access to the telephone network belong to?

Equipment for access to the telephone network, according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, belongs to the third depreciation group (property with a useful life of more than three to five years inclusive). Classification code - 14 322 2000 "Cable communication equipment and wired communication equipment terminal and intermediate."

Situation: Which depreciation group does the tablet belong to?

To the second depreciation group.

In the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, the position "tablets" is absent. Nevertheless, they can be attributed to the same depreciation group, which is provided for electronic computers. Indeed, in fact, a tablet is a mobile device with a set of the same functionality, which have stationary computers or laptops.

The second depreciation group includes the section "Electronic computing equipment", which covers all types of equipment with the OKOF code 14 3020000. This section, in particular, includes such types of computer equipment as mini-computers (OKOF code 14 3020202) and micro -computer (OKOF code 14 3020203). The tablet may well be attributed to any of these positions. Therefore, the useful life for it can be set in the range of two to three years inclusive.

Inseparable improvements

Capital investments Vinseparable improvements to the leased property (property received under a contract for gratuitous use), which, under the terms of the contract, are not reimbursed by the lessor (organization-lender), are depreciated from the lessee (organization-borrower). In this case, the depreciation rate is determined based on the useful life provided for the depreciation group to which the leased fixed asset belongs.

If, as a result of inseparable improvements, fixed asset items arise for which the Classification provides for appropriate depreciation groups, determine the depreciation rate for such items based on the useful lives established for these groups. Regardless of the useful lives that are established for the leased objects themselves.

If the relevant depreciation groups are not provided for by the Classification for fixed assets arising as a result of inseparable improvements, the useful life can be determined independently based on the technical documentation for these objects.

This procedure is established by paragraphs 1, 6 of article 258 of the Tax Code of the Russian Federation and explained in the letter of the Ministry of Finance of Russia dated April 13, 2010 No. 03-03-06 / 2/75.

Capital investments in leased property (property received under a gratuitous use agreement) can only be amortized over the life of the contract (Clause 1, Article 258 of the Tax Code of the Russian Federation). At the end of the term of the lease agreement (gratuitous use agreement), the lessee (organization-borrower) must stop accruing depreciation on such capital investments (even if the useful life has not yet ended). From the actual duration of operation of the leased object (object received in free use) (including for the lessor (lender organization)) the useful life of the object, and therefore the depreciation rate of inseparable improvements, does not depend (letter of the Ministry of Finance of Russia dated May 14, 2008 No. 03-03-06 / 2/52 ).

An example of determining the useful life in tax accounting and calculating the depreciation of capital investments in inseparable improvements to a fixed asset received on lease. Capital investments are not reimbursed to the tenant and are made with the consent of the lessor organization

In January 2015, the entity entered into a three-year (36-month) lease on the building. According to the Classification, the useful life of a building is 20 years (240 months).

In February 2015, the tenant completed the building with an elevator shaft and an elevator. Expenses amounted to 2,000,000 rubles. (without VAT). Capital investments are made with the consent of the lessor and, according to the contract, are not subject to compensation. The elevator shaft and the elevator were put into operation in the same month that the building was completed.

The tenant's accountant determined that, according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, the elevator belongs to the third depreciation group with a useful life of 3 to 5 years.

The useful life of the elevator is set at 50 months.

The accountant calculated depreciation for inseparable improvements (elevator) as for an independent inventory object, based on the useful life established specifically for it.

Accountant calculated depreciation linear method(Clause 3, Article 259 of the Tax Code of the Russian Federation).

Depreciation rate:
1: 50 mo × 100% = 2%.

2,000,000 rubles × 2% = 40,000 rubles.

Starting from March 2015, the accountant reflects monthly depreciation charges for inseparable improvements in tax accounting.

For the remaining period of the contract (36 months - 2 months = 34 months), the tenant will be able to charge depreciation in the amount of 1,360,000 rubles. (40,000 rubles × 34 months). The difference between original cost inseparable improvements and the amount of accrued depreciation in the amount of 640,000 rubles. (2,000,000 rubles - 1,360,000 rubles) the organization will not be able to take into account when calculating income tax (if the lease agreement is not extended).

An example of determining the useful life in tax accounting and calculating the depreciation of capital investments in inseparable improvements to a fixed asset received for free use. Capital investments are not reimbursed and are made with the consent of the lender

In January 2015, the organization entered into a contract for the free use of the building for a period of five years (60 months). In February, the borrower attached to the bearing wall of the building additional room and put it into operation. The reconstruction costs amounted to 200,000 rubles. (without VAT). Capital investments are made with the consent of the lender and, according to the agreement, are not subject to compensation.

The borrower's accountant determined that the received building, according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, belongs to the eighth depreciation group (useful life - from 20 to 25 years). The useful life is set at 250 months. As a result of the reconstruction of the building, the useful life has not changed.

The accountant calculated depreciation using the straight-line method (clause 3, article 259 of the Tax Code of the Russian Federation).

Depreciation rate:
1: 250 mo × 100% = 0.4%.

Amount of monthly depreciation:
200 000 rub. × 0.4% = 800 rubles.

Starting from March 2015, the accountant reflects monthly depreciation deductions in tax accounting.

For the remaining period of the agreement (60 months - 2 months = 58 months), the borrower will be able to write off the amount of reconstruction costs through depreciation charges in the amount of 46,400 rubles. (800 rubles × 58 months). The amount of 153,600 rubles. (200,000 rubles - 46,400 rubles) the organization will not be able to take into account when calculating income tax (if the contract for gratuitous use is not prolonged).

Change of term

Situation: is it possible to change the useful life of a fixed asset in tax accounting if the organization initially mistakenly included it in another depreciation group?

Yes, you can.

By general rule an organization has the right to change the useful life of a fixed asset after it has been put into operation in three cases: after main tool. This is possible if, after the reconstruction, modernization or technical re-equipment of the fixed asset, its characteristics have changed in such a way that it will allow it to operate longer than the previously established period. The organization can increase the useful life only within the terms established for the depreciation group in which this fixed asset was previously included. This follows from paragraph 1 of Article 258 of the Tax Code of the Russian Federation.

A change in the useful life due to its incorrect determination when the fixed asset is put into operation is not subject to these restrictions. The Federal Tax Service of Russia proposes to qualify such actions as correcting an error that resulted in a distortion of the tax base for income tax (letter No. 3-2-09/150 dated July 27, 2009). You can use these recommendations only if the organization has documents confirming both the fact of the error and the period of its commission (for example, documentation with the characteristics of the fixed asset ( technical certificate or manufacturer's information), an act of putting the facility into operation, etc.).

If an error is found related to incorrect depreciation, tax base need to:

increase if the useful life was underestimated (in this case, the organization depreciated the fixed asset faster than it had the right to, and wrote off the overestimated amounts of depreciation to expenses);

reduce if the useful life was overestimated (in this case, the organization depreciated the fixed asset more slowly than it was entitled to, and wrote off the understated depreciation amounts to expenses).

In the first case, the organization must submit amended tax returns for periods in which the tax base for income tax was underestimated. In the second case, the organization has the right, but is not required to submit updated tax returns. You can also correct the tax base in the period when the error was discovered. This procedure follows from the provisions of paragraph 1 of Article 54 and paragraph 1 of Article 81 of the Tax Code of the Russian Federation.

Extension of the term

reconstruction, modernization or technical re-equipment . This is possible if, after the reconstruction, modernization or technical re-equipment of the fixed asset, its characteristics have changed in such a way that it will allow it to operate longer than the previously established period. The organization can increase the useful life only within the terms established for the depreciation group in which this fixed asset was previously included. This follows from paragraph 1 of Article 258 of the Tax Code of the Russian Federation.

Situation: how to determine the useful life of a fully depreciated fixed asset after modernization in tax accounting? The initial period was set to the maximum for the depreciation group to which the object belonged.

Do not change the useful life or recalculate the depreciation rate of the fixed asset. Simply increase the original cost of the property (the total balance of the depreciation group (subgroup)) by the amount of the cost of modernization and continue to accrue depreciation in accordance with the previous rate. Do this until the full cost of the upgrade is written off. Therefore, depreciation will accrue beyond the stated useful life. This position is taken by the Ministry of Finance of Russia in its letters No. 03-03-04/1/216 dated March 13, 2006 and No. 03-03-04/1/168 dated March 2, 2006.

Situation: whether it is necessary in tax accounting to increase the useful life of a fixed asset by the time when it was transferred for gratuitous use?

No no need.

An organization can increase the useful life of a fixed asset after its commissioning in three cases: afterreconstruction, modernization or technical re-equipment . This is possible if, after the reconstruction, modernization or technical re-equipment of the fixed asset, its characteristics have changed in such a way that it will allow it to operate longer than the previously established period. The organization can increase the useful life only within the terms established for the depreciation group in which this fixed asset was previously included. This follows from paragraph 1 of Article 258 of the Tax Code of the Russian Federation. The provisions of this paragraph do not apply to cases of transfer of property for gratuitous use.

Therefore, the transfer of property for gratuitous use is not a basis for extending its useful life. The controlling authorities adhere to a similar point of view (see, for example, letters of the Ministry of Finance of Russia dated January 16, 2007 No. 03-03-06 / 2/1 and the Ministry of Taxes and Taxes of Russia for Moscow dated March 1, 2004 No. 26-12 / 12876 ).

Reducing the term

Situation: Is it possible in tax accounting to reduce the useful life of a property acquired before January 1, 2006 by the period of its actual use as a residential property? Before the transfer to the non-residential fund, depreciation was charged on the object.

No, he can not.

In order to be able to reduce the useful life of a property for the period of its actual operation as part of housing stock, it is necessary to evaluate the legitimacy of the following actions:

revising the useful life of the property when transferring it to the non-residential fund;

offsetting the period of actual operation of the object, during which depreciation was not charged on it, against the period during which depreciation will be charged on it.

In tax accounting, the useful life of fixed assets is set by the organization independently at the time the object is put into operation, taking into account the Classification approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1. After putting the object into operation, the organization has the right to increase its useful life in three cases : after reconstruction, modernization or technical re-equipment, providing for the improvement of the characteristics of the object. In other cases, the useful life of the fixed asset is not reviewed. This procedure is provided for by paragraph 1 of Article 258 of the Tax Code of the Russian Federation.

Based on the literal content of this norm, when transferring a residential property to the non-residential fund (without performing work on redevelopment, reorganization, etc.), the useful life of the fixed asset is not subject to revision.

Depreciation on fixed assets transferred from residential to non-residential fund is charged in general order. In the situation under consideration, before being transferred to a non-residential fund, the object was not used to generate income, therefore, it was not recognized as depreciable property (clause 1, article 256 of the Tax Code of the Russian Federation). In this regard, depreciation can be charged on such an object starting from the month following the one in which the object was put into operation as a fixed asset for use in activities aimed at generating income. This follows from the provisions of paragraph 4 of Article 259 of the Tax Code of the Russian Federation.

The issue of the duration of the period during which depreciation must be charged for a new non-residential facility has not been regulated by law. In practice, there are two options:

depreciate the object during the period remaining until the end of the useful life of the fixed asset minus the period of its actual operation as an object of the housing stock;

depreciate the property over its original useful life, without adjustment for its actual life as a residential property.

The following arguments can be made in favor of the first option. In the situation under consideration, when a real estate object is transferred to a non-residential fund, its use does not stop, and the object itself remains on the balance sheet of the organization. Only the purpose of the object and the nature of operation are changing. Consequently, the organization has reason to, without changing the total useful life of the object, exclude from it the period during which the object was part of the housing stock. From this point of view, depreciation on such an object should be accrued over the remaining useful life minus the period of its actual operation as an object of housing stock. Such a conclusion does not contradict the provisions of Article 258 of the Tax Code of the Russian Federation.

The second option is based on the fact that the possibility of offsetting the period of actual operation of a fixed asset as an object of housing stock against its useful life after transfer to non-residential stock is not directly provided for in the legislation. As well as the possibility of offsetting the depreciation accrued on the housing stock object in accounting is not provided, when determining residual value this object in tax accounting after its transfer to non-residential fund. This follows from paragraph 1 of Article 257 of the Tax Code of the Russian Federation. The rules on reducing the useful life of fixed assets that were in operation do not apply in this situation, since the object does not change its owner (clause 7, article 258 of the Tax Code of the Russian Federation).

The safest (in terms of income tax calculation) is to follow the second position. Since a decrease in the useful life of a fixed asset after its transfer to a non-residential fund (the first option) will entail a faster (compared to the second option) transfer of the value of the object to the expenses of the organization. Therefore, when checking tax office may not agree with this approach and not recognize part of the depreciation. In this case, the organization will have to defend its position in court. Arbitration practice on the issue under consideration has not yet developed.

Intangible assets

As a general rule, the useful life of intangible assets should be determined based on:

the duration of the patent or certificate;

useful life due to the terms of the contract;

other restrictions on the terms of use of intellectual property in accordance with the legislation of Russia or the applicable legislation of other countries.

If it is impossible to determine the useful life by such parameters, then set the depreciation rate based on 10 years (but not more than the life of the organization).

An exception to general rule are certain types of intangible assets, the depreciation of which begins after December 31, 2010. These include:

exclusive rights of patent holders to inventions, industrial designs, utility models and selection achievements;

exclusive rights of authors (other copyright holders) to use computer programs, databases, topologies of integrated circuits;

possession of know-how, secret formulas or processes, information regarding industrial, commercial or scientific experience.

For these intangible assets, the organization has the right to establish the useful life independently (regardless of restrictions). However, this period shall not be less than two years.

This procedure follows from the provisions of paragraph 2 of Article 258 of the Tax Code of the Russian Federation and paragraph 5 of Article 5 of the Law of December 28, 2010 No. 395-FZ.

Useful life intangible asset established by order of the head. If by certain types of intangible assets, the organization independently sets the useful life, in the order you need to give economic justification For accelerated depreciation such objects. An order to establish the useful life of intangible assets can be drawn up in any form.

Situation: how to determine the useful life of a patent in tax accounting, if the date of commencement of its validity and the date of putting into operation (after registration) do not match?

Determine the useful life of a patent based on its validity period or set it yourself (in this case it cannot be less than two years) (clause 2, article 258 of the Tax Code of the Russian Federation). Start accruing depreciation from the 1st day of the month following the month when the intangible asset is put into operation (clause 4, article 259 of the Tax Code of the Russian Federation). In this situation - after registration with the patent office. Similar explanations are contained in the letters of the Ministry of Finance of Russia dated March 7, 2008 No. 03-03-06/1/164, dated August 3, 2005 No. 03-03-04/1/140.

An example of determining the useful life of a patent in tax accounting. The date of validity of the patent and the date of its entry into service do not match

On February 25, 2015, the patent office registered a patent of the Alpha organization for the invention. The term of the patent is from January 11, 2015 to January 10, 2035.

In accordance with paragraph 2 of Article 258 of the Tax Code of the Russian Federation, the head of Alpha, by his order, set the useful life of an intangible asset - 24 months.

The accountant began to accrue depreciation from March 2015 (clause 4, article 259 of the Tax Code of the Russian Federation).

On the balance sheet of any, even the smallest organization, there is such a category of accounting as fixed assets. These objects of labor are material form and a useful life of more than a year. Gradually, the funds wear out, their value decreases and is transferred in the form of depreciation in parts to the cost of manufactured products.

Dependence of the main stages of work

At the same time, this group has a huge influence on the conduct of the entire economic process. Many parameters are directly dependent on the cost of fixed assets:

Taxes (in particular, on property, profits and others).
end product price.
The value of the assets of the enterprise, etc.

Knowing the useful life of the fixed asset, the accounting department of the organization rationally distributes depreciation in order not to violate the norms of the law, protect the enterprise from the risks of damage and reach the planned financial indicators. In addition, such information is of great importance in taxation. It is very important to accurately determine the required value for paying the property tariff. The calculation of the amount of this tax primarily involves the residual value of one of the objects of the fixed assets group (fixed assets), which is the difference between the full (original) price and its depreciation accrued over time. The latter indicator is closely related to the period of use. Therefore, an incorrect definition of this period leads to distortion and errors in the calculation of property tax. In order to avoid unpleasant consequences, we will consider where and how to find the information of interest to the accountant.

Period classification

The useful life of an asset is the period of time over which the asset provides economic benefit to the entity. In this case, the indicator is calculated based on the classification given and approved by the government of the country. This document entered into force on January 1, 2002. In accordance with it, all fixed assets are divided into ten groups. Each of them has certain period beneficial use of the OS.

The first three groups

As mentioned above, there are ten groups in the classifier.

First category combines short-lived property. The useful life of a fixed asset here should not be less than one year and not exceed two years. This includes wrenches, tools for drilling, screwing and unscrewing, items for geological exploration and oilfield purposes, and others.
Second category has collected operating systems that bring economic benefits for two or three years. These include shooting cranes, forage harvesters, belt feeders, etc.
Third group characterized by a useful life of 3 to 5 years. Elevators, mobile belt conveyors, passenger, lamellar, vibrating, various machine tools for metal processing, sewing machines, street cleaning attachments - all these and other fixed assets belong to this type.

Five to fifteen years old

Electric heaters, perennial berry plantations, overhead power lines, embroidery machines, buses, trolleybuses, draft animals and much more are included in the fourth group. The useful life of fixed assets of this category is from 5 to 7 years.
Following are objects with a depreciation period of two years more. These are prefabricated and collapsible buildings (except for residential ones); machinery and equipment (including multilevel pressure heaters, boilers, condensers); turbine gas installations; combines for harvesting grain/fodder/potatoes; tanks, fire trucks, as well as hydraulic lifts and garbage trucks, tram cars. And, oddly enough, perennial plantings: lemons, oranges, chokeberry, hops, medicinal crops and other objects.
The sixth group combines the means of labor, the period of use of which is from 10 to 15 years. These include offshore self-propelled barges and pontoons, steam boilers (except those used for central heating), special power electric motors, aircraft and helicopters, stone trees, frame, reed and other lightweight dwellings, chimneys, cooling towers, overhead power lines, narrow gauge Railway, water wells, platforms, etc.

Latest groups

From 15 to 20 years, such fixed assets as wooden, container, frame and panel, wood-metal, adobe, adobe, frame-sheathing and panel, raw and other similar buildings, excluding residential buildings, are used. As well as high-speed roads, railway, pedestrian, road and combined bridges, packaging and strapping machines, sea non-self-propelled vessels, power trains and others. This is the seventh group of the classifier.
The next category has a useful life of 20 to 25 years. Collectors intended for laying pipes, blast furnaces, railway tracks operated for non-public use, wharfs, power wires and cables, river cargo-passenger ships and some others - all this belongs to the eighth type.
The penultimate, ninth group combines fixed assets, the useful life of which exceeds twenty-five years, but does not go beyond thirty. Here are collected buildings such as fruit and vegetable storage, with stone walls, reinforced concrete columns, pavements, coastal defenses, maritime fire ships, nuclear reactors, water treatment plants, boxcars for highways, wagons and tanks for oil and gasoline, etc.
The fixed assets of the latter group have been bringing economic benefits to the organization for more than thirty years. These primarily include dwellings, escalators, floating sea docks, subway cars, windbreaks and many other means of labor.

We make a decision

If the Classification does not contain a particular object, you can set its useful life yourself. In doing so, the following planning criteria must be taken into account:

useful life.
Physical deterioration.

The useful life of fixed assets is the period (number of months) during which the company intends to use the fixed asset (hereinafter referred to as OS) and receive from it economic benefits(Clause 1, Article 258 of the Tax Code of the Russian Federation; Clause 4, PBU 6/01, approved by Order of the Ministry of Finance of Russia No. 26n dated March 30, 2001 (hereinafter - PBU 6/01)). Depending on the useful life of fixed assets are distributed into depreciation groups. In the article, we will consider how to correctly establish the useful life of new and used operating systems, what you should pay attention to when determining it, as well as changing it during the use of an object

24.08.2016

Each company independently determines the useful life when accepting an object for accounting on the date of its commissioning (letter of the Ministry of Finance of Russia dated January 22, 2016 No. 03-03-06/1/2229). At the same time, the rules for determining useful lives for tax and accounting purposes differ.

Useful life of acquired fixed assets in tax accounting

Before establishing the useful life of the acquired fixed assets, it is necessary to determine which depreciation group it belongs to.

There are ten such groups. All of them are listed in the Classification of Fixed Assets (approved by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (hereinafter referred to as the Classification); paragraphs 3, 4 of Article 258 of the Tax Code of the Russian Federation). Each of them has a minimum and maximum useful life. The company should choose any suitable period within the specific depreciation group to which the asset belongs.

Note that despite the requirements of inspectors encountered in practice tax law does not establish, for the purposes of depreciation calculation, the unconditional application of precisely the maximum useful life. The courts adhere to the same position (post. FAS TsO dated February 25, 2014 No. F10-175/14).

Passenger aircraft are named in the 6th depreciation group (OKOF code 15 3531020 (All-Russian classifier of fixed assets OK 013-94, approved by the post. Gosstandart of Russia dated December 26, 1994 No. 359 (hereinafter - OKOF)). This group includes property with a term useful life over 10 to 15 years inclusive Accordingly, the organization that purchased the aircraft has the right to establish for it any useful life within these limits, for example, 12 years.

Periodically, the Classification is subject to changes (for example, some types of fixed assets are moved to other groups, new types are added, certain positions are excluded, etc.). At the same time, innovations are applicable only to those fixed assets that are accepted for accounting after their entry into force. There is no need to review the useful life of depreciable fixed assets already in operation.

In 2014, the organization purchased and put into operation filming equipment (OKOF code 14 3322180). In accordance with the Classification in force in that period, the said property was included in the 5th depreciation group (for a period of more than 7 to 10 years inclusive). The organization has set a minimum useful life for the purchased cinema equipment - 7 years and 1 month.

In January 2016, similar equipment was purchased. However, due to the changes made to the Classification (Decree of the Government of the Russian Federation of 06.07.2015 No. 674), the new cinema equipment was already assigned to the 3rd group with a useful life of more than 3 to 5 years inclusive (OKOF code 14 3322000). Accordingly, in establishing the useful life of its facility, the entity should have been guided by new edition Classifications.

At the same time, the useful life established for film equipment purchased in 2014 has not changed, and it continues to be depreciated in the same manner.

Often in practice, the question arises: what to do with those types of operating systems that are not named in the Classification? In this case, we recommend that you look at the OS code in OKOF and determine the depreciation group according to this code.

If the object is not indicated in the OKOF, then to determine the useful life, you should use it technical documentation or manufacturers' recommendations (clause 6, article 258 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated 08.12.2015 No. 03-03-06/1/71691).

In the absence of such information, to resolve the issue of determining the useful life of a fixed asset, we recommend contacting the Ministry of Economic Development of Russia (letters of the Ministry of Finance of Russia dated November 16, 2009 No. 03-03-06/1/756, dated July 28, 2009 No. /494).

It is possible that when putting the facility into operation, the company made a mistake in choosing the depreciation group. In this case, the income tax base should be recalculated. If the error led to the excessive payment of tax, recalculation can be made for the current reporting (tax) period (clause 1, article 54 of the Tax Code of the Russian Federation). If the amount of tax was underestimated, it is necessary to submit revised declarations for the period when the mistake was made, and pay additional tax and penalties (clause 1, article 54, clause 1, article 81 of the Tax Code of the Russian Federation).

The recalculation of indicators, the period for detecting an error, the corrections that were made must be reflected in the accounting statement.

Important!
From January 1, 2017, amendments to the Classification (Decree of the Government of the Russian Federation dated 07.07.2016 No. 640) will come into force, which are caused by the entry into force of the new OKOF OK 013-2014 (SNA 2008) from the indicated date (approved by the order of Rosstandart dated 10.11. 2015 No. 1746-st).

Useful life of the acquired fixed assets in accounting

For accounting purposes, the company has the right (but is not obliged) to use the Classification (clause 1 of the regulation of the Government of the Russian Federation dated 01.01.2002 No. 1). It can independently establish the useful life of fixed assets, guided by the provisions of paragraph 20 of PBU 6/01 and without relying on any other rules.

In this case, the useful life of fixed assets is determined based on:

the expected life of the facility in accordance with its expected performance or capacity;
expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, a repair system, etc.;
regulatory and other restrictions on the use of the object (for example, the lease term) (letter of the Ministry of Finance of Russia dated March 27, 2006 No. 03-06-01-04 / 77).

The estimated useful life of property, plant and equipment should be fixed in inventory card fixed assets accounting (form No. OS-6) (approved by the post. Goskomstat of Russia dated January 21, 2003 No. 7). Please note that this has been canceled since 2013. mandatory application unified forms of primary accounting documentation, approved by the State Statistics Committee of Russia (part 4 of article 9 of the Federal Law of December 6, 2011 No. 402-FZ). The company must itself develop and approve the forms of documents primary accounting. In this case, the forms approved by the State Statistics Committee of Russia can be taken as a basis.

Note that if in accounting for an object more than short term useful use compared to tax accounting, this will lead to differences (clause 3 PBU 18/02, approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n (hereinafter referred to as PBU 18/02)). In this case, an appropriate addition must be made to Section 2 of Form No. OS-6.

The cost of the erected facility for animal husbandry amounted to 240,000 rubles. For accounting purposes, the period during which the facility will be used is 24 months. The useful life for tax purposes is 8 years and 4 months (100 months) (5th depreciation group).

In tax accounting, the depreciation rate will be equal to:

(1: 100 months) × 100% = 1%.

The amount of monthly depreciation will be:

240 000 rub. × 1% = 2400 rubles.

In accounting, the monthly depreciation amount will be equal to:

240 000 rub. : 24 months = 10,000 rubles.

Thus, monthly deductible temporary difference arises in the amount of:

10,000 - 2400 = 7600 rubles

It leads to the formation of a delayed tax asset(hereinafter referred to as SHE) in total:

7600 rub. × 20% = 1520 rubles.

IT is reflected monthly by posting:

DEBIT 09 CREDIT 68 sub-account "Calculations for income tax"

1520 rub. - Education of the SHE.

By the time construction is completed, the amount of the tax asset credited to the debit of account 09 will be:

1520 rub. × 24 months = 36,480 rubles.

After the liquidation of the temporary structure, this amount will be written off:

DEBIT 99 CREDIT 09

RUB 36,480 - written off SHE.

If the useful life of fixed assets is less in tax accounting, then the situation is reversed: a taxable temporary difference is formed, which will lead to the appearance of a deferred tax liability(hereinafter - IT).

Useful life of used property, plant and equipment

When purchasing used fixed assets, the company has the right to independently establish in tax accounting the procedure for determining the useful life. In this case, one can proceed from the term (clause 7 of article 258 of the Tax Code of the Russian Federation):

established taking into account the Classification (that is, in the same way as for a new object);
established taking into account the Classification, reduced by the period of actual use by the previous owner;
established by the former owner and reduced by the period of its actual use by this owner.

The organization purchased a computer that was used by the previous owner for 2 years. The useful life of the computer from the new owner will be: 3 - 2 = 1 year.

If the period of actual use of fixed assets with the previous owner turns out to be equal to the period determined in accordance with the Classification, or exceeding this period, the company has the right to independently establish the useful life, taking into account safety requirements and other factors (clause 7 of article 258 of the Tax Code of the Russian Federation; letter from the Ministry of Finance Russia dated 01.12.2014 No. 03-03-06/1/61194).

Thus, the norms of the Tax Code give organizations the right to independently decide which procedure for determining the useful life of used fixed assets should be applied. However, in order to exercise this right, certain requirements must also be met. The main one is to document the period of operation of the object by the previous owner (letters of the Ministry of Finance of Russia dated 03.20.2013 No. 03-03-06/1/8587, dated 06.10.2010 No. 03-03-06/2/172).

At the same time, it is not legally established by what document this can be done. In practice, this is the act of acceptance and transfer of fixed assets (form No. OS-1 (approved by the post of the State Statistics Committee of Russia dated January 21, 2003 No. 7) (hereinafter referred to as the Act)).

The buyer and the seller fill out this document when receiving and transferring the OS object. It reflects information about the state of the object on the date of transfer based on the data of the transferring party. Also indicate: the actual life of the object from the previous owner, the useful life established by him, the number of the depreciation group in which the object was included.

At the same time, it must be borne in mind that all data is entered into the Act solely on the basis of the accounting data of the previous owner. Therefore, the useful life of fixed assets specified in the Act may not correspond to the period established by the transferring party in order to tax accounting. After all, as mentioned above, for the purposes of tax accounting, the useful life of fixed assets is determined according to the Classification, and for accounting purposes, this requirement is not necessary. Thus, in the Act it is advisable to indicate the useful life of the fixed asset, established by the previous owner, and for the purposes of tax accounting.

The buyer may also ask the seller to issue a certificate, which will provide all the necessary information based on the data of the analytical register of tax accounting of the OS.

Information about the period of actual operation can be taken from the Act, since this period is the same for both tax and accounting.

If the company cannot document the operating life of the OS by the previous owner (for example, when buying it from an individual who is not an individual entrepreneur), then it is not entitled to independently establish the useful life (clause 7 of article 258 of the Tax Code of the Russian Federation) (letter of the Ministry of Finance of Russia dated 03/20/2013 No. 03-03-06/1/8587). In this case, the useful life should be set as for a new fixed asset, guided by the Classification (letter of the Ministry of Finance of Russia dated 06.10.2010 No. 03-03-06 / 2/172).

Change in the useful life of property, plant and equipment

As a general rule, the useful life is reviewed when there has been an improvement in the initially established standard indicators of the object based on the results (clause 1, article 258 of the Tax Code of the Russian Federation; clause 20 PBU 6/01):

completion;
additional equipment;
reconstruction;
modernization.

At the same time, for the purposes of tax accounting, an increase in the useful life can be made only within the terms established for the depreciation group in which the asset was included earlier.

The organization reconstructed a steam turbine with a useful life of 12 years (depreciation group 6). After completion of the reconstruction, the new term (taking into account the increase) for tax purposes cannot exceed 15 years (the maximum term provided for this group).

Even if the technological or service purpose of the object has changed and the useful life has increased, its transfer to another depreciation group from the group in which it was included on the date of commissioning is not provided for by law. In this regard, the residual value of such fixed assets, including the cost of the reconstruction, modernization or technical re-equipment, should continue to be depreciated at the rates that were determined when they were put into operation (letter of the Ministry of Finance of Russia dated 03.10.2013 No. 03-03-06/1/40974 ).

In accounting, the useful life is an estimated value (clause 3 PBU 21/2008, approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n (hereinafter referred to as PBU 21/2008)), which indicates the possibility of its subsequent change (clarification) from further reflection in accounting and reporting (clauses 4-6 PBU 21/2008). A change in the estimated value is an adjustment in the value of an asset (liability) or an amount reflecting the repayment of the value of an asset, due to the appearance new information(clause 2 PBU 21/2008). The adjustment is made on the basis of an assessment of the current state of affairs in the organization, expected future benefits and obligations. Thus, for accounting purposes, the company has the right to adjust the originally established useful life of fixed assets not only in the cases specified in PBU 6/01, but also in other cases (for example, due to increased physical wear and tear of equipment due to operation).

Note that the possibility of changing the useful life as an estimated value must be fixed in accounting policy organizations.

Accounting for fixed assets from January 1, 2016

Since January 1, 2016, a new limit for the value of fixed assets has been set in tax accounting - more than 100,000 rubles (clause 1, article 256, clause 1, article 257 of the Tax Code of the Russian Federation). In accounting, the previous limit applies - 40,000 rubles (clause 5 of PBU 6/01).

Thus, for the purposes of tax accounting, an asset with an initial cost of no more than 100,000 rubles cannot be depreciated property. The cost of such property is included in the composition of material expenses in full as it is put into operation and may be recognized as part of them for more than one reporting period, taking into account the period of use or other economically justified indicators (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation ). A company can bring the accounting and tax accounting of such assets closer if it provides for an accounting procedure for tax purposes in its accounting policy similar to the procedure established in accounting.

Otherwise, in tax accounting, the cost of fixed assets will be immediately included in the expenses of the current period, and in accounting it will be necessary to establish the useful life and calculate the amount of monthly depreciation. In this regard, on the date of putting the facility into operation, an IT will arise (PBU 18/02).

Important!
From January 1, 2016, for the purposes of tax accounting, property with a useful life of more than 12 months and an initial cost of more than 100,000 rubles is recognized as depreciable property (clause 1, article 256 of the Tax Code of the Russian Federation; the federal law dated 08.06.2015 No. 150-FZ). For accounting purposes, the limit on the value of fixed assets remained the same - more than 40,000 rubles.

In January 2016, the organization put into operation a sewing machine worth 60,000 rubles. with a useful life of 5 years.

The amount of monthly depreciation is:

(60,000 rubles: 5 years): 12 months = 1000 rubles.

In accounting, the purchase of a sewing machine is reflected in the following entries:

DEBIT 08 CREDIT 60

60 000 rub. — costs are reflected in capital investments;

DEBIT 01 CREDIT 08

60 000 rub. - the object is put into operation.

As the object is used - monthly starting from February 2016 for 5 years:

DEBIT 20 (26, 44) CREDIT 02

1000 rub. - depreciation charged.

In tax accounting, we consider two options.

Option 1

Suppose that the organization decided to provide in the accounting policy for the recognition of the property in question as part of material costs for more than one reporting period, taking into account the period of its use (in the same manner as in accounting). Thus, in tax accounting, expenses will also be recognized monthly for 5 years. At the same time, no additional operations does not need to be reflected in the accounting records.

Option 2

The organization has decided to include the cost of the acquired object in the composition of material costs in full when putting it into operation. In such a situation, taxable temporary differences arise in accounting, which leads to the appearance of an IT in the same reporting period(clause 12 PBU 18/02).

IT indicates a decrease in the amount of income tax in the current reporting period and an increase in it in the following reporting periods (compared to the conditional tax calculated according to accounting data).

IT takes to accounting in the amount of the amount determined as the product of taxable temporary differences that arose in the reporting period and the income tax rate in force on the reporting date, and are reflected on account 77 “Deferred tax liabilities”.

Operations are reflected as follows.

DEBIT 68 "Calculations for income tax" CREDIT 77

12 000 rub. - (60,000 rubles × 20%) - IT is reflected.

DEBIT 77 CREDIT 68 sub-account "Calculations for income tax"

200 rub. - (1000 rubles × 20%) - IT has been reduced.

The above posting is done monthly until the IT is completely written off.

Each company may be faced with the concept of useful life of fixed assets (LI). Therefore, it is worth taking an interest in this concept. Many want to clarify what it is, how it is determined and how to calculate it correctly.

How to find out the useful life of fixed assets?

The useful life is understood as the period during which an item of property, plant and equipment serves the purposes of the organization and makes a profit. This object should be used to perform tasks that accounting will approve in accordance with the established procedure. Each company can independently determine this time. A separate group of fixed assets of a company is often defined by the amount of production or the amount of work that the organization expects to receive from the object.

As a rule, the useful life of the enterprise must be established when the object is registered for accounting. This is the first procedure from which registration should proceed. The indicator is taken into account when it is necessary to determine the depreciation funds.

If the deadline has not yet been set, you can determine it based on uniform norms:

Expected time of use;
Estimated wear;
Other restrictions on use.

How to correctly set the time of using objects - classifier 2018

Entrepreneurs often ask the question, how to find out and how to correctly set the time for using objects? To find out the useful life of an object, you can use the standard depreciation rate. In 2002, the government issued a decree, according to which it becomes clear how to calculate this period and how to determine it. This document is a universal classifier for determining the indicator.

The unified all-Russian OKOF classifier is divided into 10 groups, each of which contains the amount and the norm of time. It is worth determining how to write off objects correctly, and in which groups different values \u200b\u200bcan be attributed:

For example, a computer, a bus, and a drill belong to different categories, while a computer and a laptop - to one.
It is worth correctly identifying a property or an intangible object, as the previous classifier says about this.
The classifier should include 10 groups, among which: the 1st group will depreciate the subjects with a useful life of 1 year or within 2 years, the 2nd - from 2 to 3 years, the 3rd - from 3 to 5.

How to write off an object due to expiration?

Each owner may meet such a case that it will be necessary to write off the object. Also, many people ask if it will be possible to make a change in the SPI or reduce the former indicator. If the SPI has already expired, then after its expiration, a write-off is carried out. This date, day and month are entered in the reporting as a write-off of used valuables. Acceptance of production SPIs can be carried out through the OS-1 form, while write-offs as a new provision material value is a simple accounting action, the input of which is independently determined by the expiration of the SPI.

How to calculate the term for a car?

Depreciation and determination of SPI occurs according to the classifier. Here you can select an indicator for a car and for other vehicles, furniture, a network server, equipment, OKA cash registers, the use of a building, an apartment and the use of other items, the number and value of which constitute the asset and fund of the company. Russian tax code and not one article of the Tax Code of the Russian Federation requires that tax and deductions in rubles in the Russian Federation be carried out in accordance with the law. Articles of the Tax Code of the Russian Federation require reporting information on income, expenses, the amount of the introduced SPI, the purpose of use and any accrual that the taxpayer receives from the funds.

Order on the useful life of fixed assets -

The order to establish the SPI and commissioning is issued on behalf of the head. The approval document is equal in importance accounting documentation. To learn how to make an order, you can use the example provided below for download.

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