Okof codes with decoding and group. Okof codes for office electronics. Reclassification of fixed assets
with changes from 04/17/2018
As you know, the All-Russian Classifier of Fixed Assets OK 013-2014 (SNA 2008) (hereinafter referred to as OKOF) has been in effect since 2017. Its predecessor OK 013-94 operated for almost two decades - since 1998.
OKOF is applied in cases provided for by federal standards, unless otherwise established by the authorized bodies of state regulation of accounting. This proposal requires some explanation.
From 01/01/2018, public sector institutions must organize accounting (budget) accounting using 5 federal standards, including the federal standard “Fixed assets”, approved. by order of the Ministry of Finance of Russia dated December 31, 2016 N 257n (hereinafter referred to as the Standard “Fixed Assets”). There are no references to OKOF in the Fixed Assets Standard. However, this fact does not mean that there is no need to determine OKOF codes for fixed assets, because clause 53 of the Instructions, approved. No one canceled the order of the Ministry of Finance of Russia dated December 1, 2010 N 157n. The above norm stipulates that the grouping of fixed assets is carried out according to property groups and types of property corresponding to the classification subsections established by OKOF.
We have compiled a convenient table of OKOF codes for office equipment, based on the direct and reverse transition keys between the editions of OK 013-94 and OK 013-2014 (SNS 2008), approved by order of Rosstandart dated April 21, 2016 No. 458.
It is worth noting that for some objects it is possible to use several OKOF codes at once. Decisions on such issues are made by authorized officials of the institution - as a rule, a permanent commission on the receipt and disposal of assets.
OKOF code table for office electronics
| OK 013-94 | OK 013-2014 | |
| OKOF code for printer | 143020360 | 320.26.20.15 |
| OKOF code for scanner | 143010210 | 320.26.20.15 |
| OKOF code for MFP (multifunctional device) | 143020360 | 320.26.20.15 |
| OKOF code for a personal computer | 143020209 | 320.26.20.14 |
| OKOF code for laptop | 143020204 | 320.26.20.11.110 |
| OKOF code for tablet | 143020204 | 320.26.20.11.110 |
| OKOF code for computer speakers | 143221125 | 320.26.30.11.150 |
| OKOF code for server | 143020100 | 320.26.20.14 |
| OKOF code for modem or router | 143313450 | 320.26.30.11.190 |
| OKOF code for telephone (landline) | 143222134 | 320.26.30.23 |
| OKOF code for charger | 143440142 | 330.26.51.66 |
| OKOF code for the projector | 143322030 | 330.26.70.1 |
| OKOF code for uninterruptible power supply | 143313450 | 320.26.30.11.190 |
| OKOF code for cell phone | - | 320.26.30.22 |
We answer your questions
>Question: What is the OKOF for light panels with built-in lamps?
Answer: Light panels with built-in lamps are a type of electric lighting fixtures, an electrical household appliance, i.e. belong to the OKOF code group “Other machinery and equipment, including household equipment, and other objects” (code 330). Consequently, by the commission for the receipt and disposal of assets, they can quite reasonably be assigned to the OKOF group code 330.28.29 “Other general purpose machinery and equipment, not included in other groups” (letter of the Ministry of Finance of Russia dated December 27, 2016 N 02-07-08/ 78243).
>Question: When filling out short form 11, there was an inconvenience with grouping by old and new OKOFs. Is it possible to rename old OKOFs to new ones without changing the depreciation group?
Answer: To replace OKOF in the 1C Accounting program of a government agency, you must use the processing "OKOF Replacement Assistant". When replacing OKOF using this processing, the depreciation group in the fixed asset card will not change.
>Question: To which OKOF should a copy machine, monitor, and system unit be classified according to the old and new ones?
- for copying machines code OKOF 330.28.23.21 “Photocopying machines with an optical system or contact type and thermal copying machines” (previously - 14 3010230 “Electrophotographic copying equipment”);
- for a monitor - 320.26.2 "Computers and peripheral equipment" (for example, 320.26.20.15) (previously - 14 3020350 "Information display devices");
- for the system unit - 320.26.2 "Computers and peripheral equipment" (for example, 320.26.20.15) (for example, 320.26.20.15) (previously - 14 3020200 "Electronic digital computing machines").
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Since 2017, the new All-Russian Classification of Fixed Assets OK 013-2014 (SNA 2008) comes into force.
From 01/01/2017, the All-Russian Classifier of Fixed Assets OK 013-94, approved by the Decree of the State Standard of Russia dated December 26, 1994 No. 359, is canceled and the All-Russian Classifier of Fixed Assets OK 013-2014 (SNS 2008), adopted and put into effect by the Order of Rosstandart, is put into effect dated December 12, 2014 No. 2018-st (hereinafter referred to as the new OKOF). Order of Rosstandart dated April 21, 2016 No. 458 approved direct and reverse transition keys between editions of OK 013-94 (hereinafter referred to as the old OKOF) and OK 013-2014 (SNS 2008) of the All-Russian Classifier of Fixed Assets.
Resolution of the Government of the Russian Federation dated July 7, 2016 No. 640 introduced corresponding changes to Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the Classification of fixed assets included in depreciation groups.”
According to OK 013-2014, OKOF is used for the purposes of budgetary (accounting) accounting by public sector organizations in cases provided for by federal standards, unless otherwise established by the authorized bodies of state regulation of accounting. The use of OKOF for the classification of fixed assets is established by the Instructions for the use of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n.
In this regard, starting with versions 1.0.42 edition 1 (BGU1) and 2.0.47 edition 2 (BGU2), respectively, the fixed assets classifier file has been updated in the 1C: Public Institution Accounting 8 delivery okof.xml.
File okof.xml contains both classifiers - OK 013-94 and OK 013-2014. At the same time, OK 013-2014 codes are in compliance with depreciation groups in accordance with Decree of the Government of the Russian Federation dated July 7, 2016 No. 640. After loading it in the directory “ OKOF» both classifiers will be available.
From 01/01/2017, only OK 013-2014 is expected to be included in the delivery (file okof.xml).
According to the explanations of methodologists of the Department of Budget Methodology of the Ministry of Finance of Russia (Letter of the Ministry of Finance of Russia dated December 27, 2016 N 02-07-08_78243), for objects acquired before 01/01/2017, in connection with the change in OKOF, depreciation groups and useful life do not change. New depreciation groups are applied for fixed assets acquired from 01/01/2017: “The grouping of fixed assets accepted for accounting (budget) accounting from January 1, 2017 should be carried out in accordance with the grouping provided for by the All-Russian Classifier of Fixed Assets OKOF OK 013-2014 ( SNA)) and useful lives, determined by the provisions of the Decree of the Government of the Russian Federation of January 1, 2002 N 1 “On the classification of fixed assets included in depreciation groups” (as amended by the Decree of the Government of the Russian Federation of July 7, 2016 N 640)" .
The Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia has a similar position (letter of the Ministry of Finance of Russia dated November 8, 2016 No. 03-03-RZ/65124):
“The taxpayer has the right to increase the useful life of an object of fixed assets after the date of its commissioning if, after reconstruction, modernization or technical re-equipment of such an object, its useful life has increased. In this case, an increase in the useful life of fixed assets can be carried out within the time limits established for the depreciation group in which such fixed assets were previously included.
Other cases of change in useful life an object of fixed assets previously put into operation (transfer from one depreciation group to another), not provided for by the provisions of the Code.
Taking into account the above, in relation to fixed assets put into operation after 01/01/2017, the Classification of fixed assets should be applied to determine the useful life as amended by Decree of the Government of the Russian Federation dated 07/07/2016 No. 640.
In relation to fixed assets put into operation before 01/01/2017, the useful life determined by the taxpayer when putting them into operation applies.”
To replace OKOF codes in the directory " Fixed assets» processing applied « OKOF Replacement Assistant».
Attention! The operation of replacing OKOF codes in the Fixed Assets directory is irreversible; recoding “in the opposite direction” is not provided!
Before recoding, save an archive copy of the infobase.
The grouping of fixed assets in the new OKOF differs from OK 013-94.
Statistical reporting for 2016, form No. 11 (short) “Information on the availability and movement of fixed assets (funds) of non-profit organizations,” approved. by order of Rosstat dated June 15, 2016 No. 289, compiled according to the old OKOF (OK 013-94).
You should not replace OKOF codes in the directory " Fixed assets» before reporting for 2016 (the deadline for submitting form No. 11 (short) is April 1).
Loading a new OKOF (OK 013-2014)
To download a new OKOF, you should open the directory " All-Russian classifier of fixed assets»
- BGU1 - menu “OS, NMA, NPA – OKOF” of the main menu, interface “Full”;
- BSU 2 - section “Regulatory and reference information”, command of the navigation panel “All-Russian Classifier of Fixed Assets”), or in the section “ Administration"by command" Support and Maintenance» go to section « Other classifiers" and open the hyperlink "".
The new OKOF can be loaded into the directory by pressing the button " Load classifier" on the list form.
The form “ OKOF downloads", in which you should select the file okof.xml. File okof.xml located in the "StateAccounting" configuration template directory. After specifying the path to the file, click the " Download data».
The classifier loading process will begin. When the download is complete, click the " Close" There will be 2 classifiers in the directory:
Indication of new OKOF codes for objects accepted for registration from 01/01/2017
After loading a new OKOF in the documents for accepting the OS for accounting, to indicate the OKOF code to the object, you must first select the appropriate classifier.
When specifying the OKOF code depreciation group And useful life, in months. are filled in automatically if for the specified attribute value OKOF code There is only one depreciation group.
When specifying a code according to the new OKOF, the depreciation group and useful life are indicated in accordance with Decree of the Government of the Russian Federation dated 01.01.2002 No. 1 “On the Classification of fixed assets included in depreciation groups” as amended by Decree of the Government of the Russian Federation dated 07.07.2016 No. 640.
Replacing OKOF codes for fixed assets registered before 01/01/2017
To replace OKOF codes in the directory " Fixed assets» processing applied « OKOF Replacement Assistant"(BGU1 - menu “Service - Utilities” of the main menu, interface “Full”; BGU2 - section “Administration”, action panel command “OKOF Replacement Assistant”), hereinafter – Assistant.
In the Assistant form you should indicate organization, the fixed assets of which require recoding.
With a large range of fixed assets (more than 10,000), the list of processed objects can be limited by specifying the appropriate directory group " Fixed assets».
When you press the button Fill in" in the table Assistant the codes assigned to OS objects (and their names) according to the old OKOF and the corresponding codes according to the new OKOF will be reflected.
To automatically assign a code for the new OKOF, the table of transitional keys “Direct transitional key from OKOF OK 013-94 to OKOF OK 013-2014 (SNS 2008)”, approved by Rosstandart order No. 458 dated April 21, 2016, is used.
A new code is automatically determined only if the code (grouping) in OKOF OK 013-94 and OKOF OK 013-2014 clearly corresponds.
The new code may not be detected automatically for the following reasons:
- If the position in OK 013-94 according to OK 013-2014 is not a fixed asset (for example, 16 1722110 Carpet runners are not a fixed asset according to the new OKOF).
- If for grouping according to OKOF OK 013-94 there is no unambiguous correspondence in OKOF OK 013-2014, that is, objects assigned to the same code according to OK 013-94 must be assigned different codes according to OK 013-2014 (for example, for position 16 3612371 " Working tables" in the table of transitional keys it says: "In accordance with the definition of fixed assets in OKOF OK 013-2014 (SNA 2008) - select from 330.31.01.1")
In the latter case, for each object from such a group, you should indicate a new OKOF code individually.
It should be noted that specific items from the group according to OK 013-94 may belong to another group according to OK 013-2014. For example, if in OKOF (OK 013-94) there was no corresponding position for an object, some accountants assigned code 19 0000000 to objects. For code 19 0009000 “Other material fixed assets not specified in other groupings,” the table of transition keys says: “Not are fixed assets." In this case, for each object from such a group, you should independently determine the codes according to the new OKOF and indicate them to the objects .
To indicate individual codes for group objects, select the corresponding line and click the button " Configure by object».
In the form that opens for object-by-object change of OKOF codes, you should specify a new OKOF code for each object.
For example, for position 16 3612371, according to the transition keys table, a new code must be selected from the group 330.31.01.1.
In the corresponding line of the form for object-by-object change of OKOF codes Assistant open the directory " OKOF"(step 1), select a new classifier OK 013-2014. To quickly search for code 330.31.01.1 in it, disable hierarchical viewing of the directory list (step 2) and indicate code 330.31.01.1 in the search (step 3).
We see that the code 330.31.01.1 is a grouping. Select the appropriate code for the OS object (using the “ Choose" or double click).
Also, by copying the new code in the table of transition keys, it can be inserted into the corresponding row of the table of object-by-object change of OKOF codes Assistant, having previously made the line active, and confirm the entry by pressing the " Enter"(Enter).
The list of objects with installed codes can be printed (button " List»).
After specifying the new codes, click the " OK" forms of object-by-object change of OKOF codes Assistant.
If one new code can be applied to the entire group of objects, it can be set directly in the main form of the Assistant. This code will be applied to all OS objects of the group.
To recode, click the " Replace codes».
A corresponding message is displayed about completion.
Recoding is possible in several stages. When you restart the Assistant or click the “Fill” button again, only groupings according to the old OKOF are included in the table, if the objects included in those groups do not correspond to the new OKOF.
If compliance was not configured for all OKOF groupings (OS objects), in the table Assistant the corresponding lines will remain.
The remaining positions must be matched and codes replaced.
Reclassification of fixed assets
According to OK 013-2014, OKOF is used for the purposes of budgetary (accounting) accounting by public sector organizations in cases provided for by federal standards, unless otherwise established by the authorized bodies of state regulation of accounting.
According to paragraph 53 of the Instructions for the application of the Unified Chart of Accounts for Accounting, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, the grouping of fixed assets is carried out according to property groups provided for in paragraph 37 of these Instructions (real estate of the institution, especially valuable movable property of the institution, other movable property institutions, property - leased items) and types of property corresponding to the classification subsections established by OKOF.
The table shows the general correspondence between the groupings of fixed assets in the Unified Chart of Accounts and OKOF as amended by OK 013-94 and OK 013-2014.
|
EPSBU account |
Grouping by OK 013-94 |
Grouping by OK 013-2014 |
|||
|---|---|---|---|---|---|
| number | Name | code | Name | code | Name |
| 101 02 | Non-residential premises | 11 0000000 | building (except residential) | 210.00.00.00.000 | building (except residential) |
| 101 03 | Facilities | 12 0000000 | structures | 220.00.00.00.000 | structures |
| 101 01 | Residential premises | 13 0000000 | dwellings | 100.00.00.00 | residential buildings and premises |
| 101 04 | Machines and equipment | 14 0000000 | cars and equipment | 320.00.00.00.000
330.00.00.00.000 | informational, computer and television communication (ict) equipment Other machines and |
| 101 05 | Transport facilities | 15 0000000 | facilities transport | 310.00.00.00.000 | facilities transport |
| 101 06 | Industrial and economic inventory | 16 0000000 | inventory industrial and economic | 330.00.00.00.000 | other machines and equipment, including economic inventory and others objects |
| 101 07 | Library fund | 19 0001000 | library funds, bodies of scientific technical information, archives, museums and similar institutions | ||
| 101 08 | Other basic facilities | 19 0009010 | capital costs for land improvement (reclamation, drainage, irrigation and other works | 230.00.00.00 | expenses for land improvement |
| 101 08 | Other basic facilities | 17 0000000
19 0000000 | working cattle, productive and tribal (except young animals and livestock for slaughter) Plantings Material basic | 510.00.00.00.000
520.00.00.00 | cultivated animal resources origin, repeatedly giving products Cultivated Resources |
| 400.00.00.00 | weapons systems | ||||
Due to the inconsistencies between the groups in the old and new OKOF, questions arise:
Based on the new OKOF code, will it be necessary to “transfer” an object accepted for accounting (budget) accounting as part of fixed assets before January 1, 2017, to another analytical accounting account?
If the corresponding position in OK 013-94 according to OK 013-2014 is not fixed assets, should the object be written off from fixed assets and taken into account as part of inventories? What records should I use to register the transfer?
These and similar questions are answered in the letter of the Ministry of Finance of Russia dated December 27, 2016 N 02-07-08_78243:
Objects of fixed assets accepted for accounting (budgetary) accounting as part of fixed assets before January 1, 2017 are subject to reflection in accounting (budgetary) accounting in accordance with Instruction 157n with grouping in accordance with OK 013-94 and the useful life of these objects, established taking into account the provisions 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 before 01/01/2017).
If there are no positions in the new OKOF OK 013-2014 codes (SNA 2008) for accounting objects previously included in the groups of material assets, which, according to their criteria, are fixed assets, the commission for the receipt and disposal of assets of the accounting entity can make an independent decision on the classification of these objects to the corresponding group of OKOF OK 013-2014 codes (SNA 2008) and determining their useful lives.
With the introduction of the new OKOF OK 013-2014 (SNA 2008) from January 1, 2017, during the transition between financial years (inter-reporting period), operations to transfer fixed asset balances to new groups, as well as operations to recalculate depreciation, should not be carried out.
Thus, for fixed assets objects accepted for accounting (budget) accounting as part of fixed assets before January 1, 2017, OKOF OK 013-2014 (SNA 2008) is applied only for statistical accounting purposes.
As noted above, you should not replace OKOF codes for fixed asset objects registered before 01/01/2017, before compiling statistical reporting for 2016 (the deadline for submitting form No. 11 (short) is April 1), since the classification of all objects OS for the new OKOF will only be required for the preparation of statistical reporting for 2017. At the same time, we recommend that you carry out a test recoding in copies base in order to identify in advance objects for which a match to the new OKOF will not be automatically found, and make a decision regarding such objects.
Classifier of fixed assets by depreciation groups 2016 year is needed to correctly display depreciable fixed assets(abbreviated as OS) in accounting. About aspects classification of fixed assets 2016 year, read on.
What is an OS classifier?
Used when searching for depreciation groups Classifier of fixed assets 2016 year is provided by the Decree of the Government of the Russian Federation “On the classification of fixed assets included in depreciation groups” dated 02/01/2002 No. 1 with the latest amendments established by the Decree of the Government of the Russian Federation “On amendments to the classification of fixed assets” dated 07/06/2015 No. 674. The classification of depreciation groups is formed according to information from All-Russian Classifier of Fixed Assets (abbreviated as OKOF) OK 013-94, established by Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359.
IMPORTANT! On January 1, 2017, the OK 013-2014 classifier, approved by the order of Rosstandart “OK 013-2014 (SNS 2008), begins to function. OKOF" dated December 12, 2014 No. 2018-st. Classifier OK 013-94 will become invalid.
Replacing the old OKOF with a new one will entail reform classifier of fixed assets by depreciation groups.
The principle of constructing depreciation groups of fixed assets of the classifier
Construction depreciation groups of fixed assets of the classifier is based on establishing a period of effective use of the OS. The classifier presents 10 groups, ranging from OS with a period of application of 1-2 years and ending with OS with a period of application of more than 30 years. Each group contains a detailed list of operating systems indicating their name and encoding, taken from the OKOF directory. Classification using generally established coding greatly facilitates the processing of OS information during their automated recording.
Use in determining the useful life of fixed assets of the 2016 classifier
Useful lives of fixed assets classifier records as a specific time range. In particular, according to the 2nd depreciation group of fixed assets V 2016 year, the useful life (abbreviated as SPI) is represented in the range of 2-3 years, and it cannot be equal to exactly 2 years, but it can be set at 3 years.
Determining the exact size of the joint venture is carried out by enterprise managers independently and often depends on the profitability of the activity being carried out. With high profitability, organizations try to write off depreciation costs faster and choose a shorter SPI for this. For the 2nd depreciation group discussed above, the shortest SPI will be 25 months. In case of low profitability or loss-making activities, it is recommended to choose the maximum SPI, which in this case is equal to 36 months.
How is the classification of enterprise fixed assets included in depreciation groups made?
Before searching for a depreciation group, they check whether the property belongs to the fixed assets.
Signs of classifying a property object as OS:
- The property is intended to be used in business activities to obtain financial benefits.
- The period of planned use of the object is more than a year.
- There are no plans to resell the property in the near future.
If the property meets all of the above conditions, proceed to the search for a depreciation group. However, according to the classifier established by Decree of the Government of the Russian Federation dated February 1, 2002 No. 1, finding the required OS group is quite difficult and time-consuming, so it is better to initially determine its OS code through the OKOF directory.
Example
Exclusive Photo LLC, which is engaged in the creation and sale of unique photographs, at the beginning of 2016 acquired professional cameras for business activities.
We determine the depreciation group to which the cameras belong. To do this, open the OKOF directory, find the section “Machinery and Equipment” and look at the code for the subsection “Photo and film equipment” - 143322000.
After determining the classification code of cameras, we move on to the classifier established by Decree of the Government of the Russian Federation dated February 1, 2002 No. 1. In this classifier, code 143322000 is included in the 3rd depreciation group of fixed assets (SPI over 3 and up to 5 years). Further, the head of Exclusive Photo LLC, based on the established range, has the right to decide for himself what the depreciation period of the cameras will be.
The considered option for determining depreciation groups is recommended to be used only in the absence of automated accounting in small enterprises with a small number of depreciable objects.
Organizations with a large range of operating systems use programs for automated accounting of business transactions with installed classifiers. The classification of fixed assets by depreciation groups in such cases is carried out automatically when reflecting transactions related to the capitalization of fixed assets, and a specific SPI by category of fixed assets is entered in accordance with the accounting policy approved by the enterprise.
IMPORTANT! IN depreciation groups of fixed assets 2015 year, the subsection “Photo and film equipment” was included as a component of the 5th depreciation group (SPI 7-10 years). By Decree of the Government of the Russian Federation dated July 6, 2015 No. 674, this subsection was transferred to the 3rd depreciation group (SPI 3-5 years).
Features of accounting for 1st and 2nd depreciation groups of fixed assets
According to the provisions established by the Law “On Amendments to the Tax Code of the Russian Federation” dated November 24, 2014 No. 366-FZ for fixed assets belonging to the 1st and 2nd depreciation groups, from the beginning of 2015 property tax is not calculated (subclause 8 Clause 4 of Article 374 of the Tax Code of the Russian Federation).
IMPORTANT! Movable fixed assets, taken into account by the taxpayer from January 1, 2013, from the category of non-taxable fixed assets, from the beginning of 2015, were transferred to the category of preferential fixed assets, exempt from taxation (clause 25 of article 381 of the Tax Code of the Russian Federation). This category includes all movable fixed assets belonging to depreciation groups 3-10.
Example (continued)
In the same year, Exclusive Photo LLC acquired personal computers (abbreviated as PCs) for photo processing. According to the classifier, PCs belong to the item “Electronic computer equipment” with code 143020000, which is part of the 2nd depreciation group.
When calculating property tax, the cost of a PC is not included in the tax base and is recorded in the declaration for this tax in section. 2 consisting of pages 170 and 270.
Professional cameras that are movable fixed assets (clause 2 of Article 130 of the Civil Code of the Russian Federation), acquired after the beginning of 2013, are classified as preferential fixed assets, the cost of which is not included in the tax base for property tax. In the property tax return, the residual value of professional cameras is displayed in section. 2 in gr. 4 on pp. 20-140 and as part of pp. 170 and 270.
For aspects of reflecting non-taxable fixed assets in the NNI declaration, see the article.
Results
The classification of fixed assets by depreciation groups is formed on the basis of the OKOF directory and is intended for the taxpayer to establish the period for using fixed assets for the purpose of their tax accounting and to determine whether fixed assets are subject to property tax or not.
The organization's fixed assets, depending on their useful life, belong to one or another depreciation group for profit tax purposes (Clause 1, Article 258 of the Tax Code of the Russian Federation). The useful life of the asset is determined by the organization itself, taking into account the special classification approved by the Government of the Russian Federation.
Classification of fixed assets included in depreciation groups
In 2019, the Classification approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 (as amended on April 28, 2018) is in effect. In accordance with this Classification, all fixed assets are divided into 10 depreciation groups.
Please note that the latest amendments to the Classification came into force retroactively and apply to legal relations that arose from 01/01/2018.
Depreciation groups of fixed assets 2019: table
The 2019 classification of fixed assets by depreciation groups is as follows:
| Depreciation group number | Useful life of OS | Example of fixed assets belonging to the depreciation group |
|---|---|---|
| First group | From 1 year to 2 years inclusive | General purpose machinery and equipment |
| Second group | Over 2 years up to 3 years inclusive | Liquid pumps |
| Third group | Over 3 years up to 5 years inclusive | Radio-electronic communications |
| Fourth group | Over 5 years up to 7 years inclusive | Fences (fences) and reinforced concrete barriers |
| Fifth group | Over 7 years up to 10 years inclusive | Forest industry buildings |
| Sixth group | Over 10 years up to 15 years inclusive | Water intake well |
| Seventh group | Over 15 years up to 20 years inclusive | Sewerage |
| Eighth group | Over 20 years up to 25 years inclusive | Main condensate and product pipelines |
| Ninth group | Over 25 years up to 30 years inclusive | Buildings (except residential) |
| Tenth group | Over 30 years | Residential buildings and structures |
How to determine depreciation group
To understand which depreciation group your fixed asset belongs to, you need to find it in the Classification. Having found it, you will see which group this OS belongs to.
If your OS is not named in the Classification, then you have the right to independently determine the useful life of this property, focusing on the service life specified in the technical documentation or the manufacturer’s recommendations. The established SPI will tell you which depreciation group your OS falls into.
→
GOVERNMENT OF THE RUSSIAN FEDERATION
ABOUT THE CLASSIFICATION OF FIXED ASSETS,
INCLUDED IN DEPRECIATION GROUPS
(as amended by Resolutions of the Government of the Russian Federation dated July 9, 2003 N 415,
dated 08.08.2003 N 476, dated 18.11.2006 N 697, dated 12.09.2008 N 676,
dated 02/24/2009 N 165, dated 12/10/2010 N 1011,
dated 07/06/2015 N 674)
| First group cars and equipment |
| Second group cars and equipment Perennial plantings |
| Third group cars and equipment Means of transport Industrial and household equipment |
| Fourth group Building Facilities and transmission devices cars and equipment Means of transport Industrial and household equipment Working livestock Perennial plantings |
| Fifth group Building Facilities and transmission devices cars and equipment Means of transport Industrial and household equipment Perennial plantings Fixed assets not included in other groups |
| Sixth group Facilities and transmission devices Dwellings cars and equipment Means of transport Industrial and household equipment Perennial plantings |
| Seventh group Building Facilities and transmission devices cars and equipment Means of transport Perennial plantings Fixed assets not included in other groups |
| Eighth group Building Facilities and transmission devices cars and equipment Vehicles Industrial and household equipment |
| Ninth group Building Facilities and transmission devices cars and equipment Vehicles |
| Tenth group Building Facilities and transmission devices Dwellings cars and equipment Vehicles Perennial plantings |
