Each enterprise uses in its work various fixed assets that are its property and are used in the production of goods, the provision of services, and the performance of work. To take them into account, the initial cost is determined. Accounting during use is carried out at residual value.
All property objects wear out, depreciate over time: part of their value is transferred to the cost price. Depreciation is carried out over their entire useful life.
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Depending on the SPI, all fixed assets are classified into certain depreciation groups. For this, the OS Classifier and OKOF are used. In 2019, the grouping of fixed assets has undergone significant changes that you need to know for proper accounting.
Main nuances
As a general rule, enterprises depreciate assets over their useful lives (LI). They are determined by the OS Classifier (table).
OS grouping by Classifier:
| Depreciation group | SPI, years |
| First | 1-2 |
| Second | 2-3 |
| Third | 3-5 |
| Fourth | 5-7 |
| Fifth | 7-10 |
| sixth | 10-15 |
| seventh | 15-20 |
| eighth | 20-25 |
| ninth | 25-30 |
| Tenth | over 30 |
Confirmation of the date of commissioning of the OS is carried out by drawing up a separate act about this. It is necessary for the calculation of property tax, VAT deductions, the start of depreciation, as well as to confirm the initial cost of the property, its service life, and the depreciation group established for it.
Last changes
Previously, the coding of fixed assets was encrypted with 9-digit values that had the format XX XXXXXXXX. Since 2019, the new encoding is the form XXX.XX.XX.XX.XXX. These changes significantly transformed the structure of the OKOF.
Some of the names contained in the old classifier have been removed, and in OKOF-2017 they have been replaced by generalizing positions. For example, now there are no separate lines for unique types of different software, but a common object " Informational resources V in electronic format others."
At the same time, the OF classifier contains new objects, which had no analogues in the previous version. These include equipment that did not exist in the last century.
Among the changes was the new location of some fixed assets in relation to belonging to the depreciation group. This indicates the introduction of other operational terms for them, and, consequently, a change in the period for writing off their initial value in tax accounting.
Innovations apply only to operating systems put into effect on January 1, 2019. It is not required to re-determine the depreciation group of fixed assets owned by the enterprise. Depreciation on them will be carried out in the same order.
For new property, special tools are provided for a convenient transition to the new OKOF - transitional keys between editions (direct and reverse). OKOF-1994 and 2019 are available in the order of Rosstandart No. 458 of 2019. They are presented in the form of a comparative table with a comparison of specific property objects. With its help, a new encoding is simply selected.
Important Notes
What is the purpose
Regardless of the form of ownership of the company, its size and activities, the issue of the efficiency of the use of fixed assets is one of the paramount. It determines the competitiveness of the products manufactured by the company, the position in industrial production, financial condition organizations. Therefore, the use of OKOF is especially important.
The main tasks that the OS classifier allows to solve:
- the possibility of increasing economic efficiency use of property;
- access to detailed, conveniently grouped information about the work of the company;
- the emergence of the possibility of making the most profitable management decisions;
- simplification of tax administration and;
- reducing the likelihood of errors in accounting.
Checking the correctness of accounting, especially that conducted simultaneously with tax accounting, control bodies devote maximum attention. Therefore, it is important to know all the nuances and innovations in the reflection of fixed assets in reporting documents. This will eliminate the risk of erroneous filling and receiving fines.
Misrepresentation of the OS causes many problems for enterprises. An important term used in their accounting is "fixed assets", which include two types of property: tangible and intangible. Fixed assets are the company's tangible assets. This conclusion is made on the basis of concepts enshrined in legislation.
Classification features
The purpose of accounting is not only to reflect the presence, condition and movement of the fixed assets of the company, but also in the correct distribution of depreciation charges for cost items. To achieve it, we use different ways classification of fixed assets.
The most comprehensive classifications:
- by functional purpose;
- by the degree of involvement in the work;
- by property legal affiliation;
- according to the ways of influencing the objects of work.
A more detailed classification of operating systems involves separating them into industry groups. Often this sign is underestimated, although together with the functionality, it helps to attribute depreciation to cost items. It is mandatory in accounting, analysis and reporting (mainly statistical) and is especially important in multidisciplinary structures.
The main feature of OS classification in accounting and tax reporting is the service life. The legislation allows firms to independently attribute their property to one or another depreciation group, based on the intensity of its use, the characteristics of economic and production processes and other factors that make it possible to determine the useful life.
The most widespread practice is to use a common standard based on the division of fixed assets into single depreciation groups. The most detailed classification, logically related to grouping by age, by natural property is called the OKOF classification.
Registration
Fixed assets should be registered step by step in a certain sequence.
First you need to determine if the object belongs to the OS. The service life of an asset in tax accounting must be more than 12 months and have a value of 100 thousand rubles (clause 1, article 256 of the Tax Code of the Russian Federation). If these criteria are met, it is impossible to attribute the cost of property to expenses at a time. You need to choose the appropriate group for it and the useful life. After that, you can write it off through depreciation.
The next step is to select the depreciation group. It must begin with classification. If the type of property was not found in it, it is worth contacting the OKOF. First of all, the code of the type of fixed asset, consisting of 9 digits, is determined. The group is located by the first 6 designations, which must match the Classifier encoding.
Fixed assets available in the Classifier:
| OS | Group | Service life, years | Where does it belong |
| Printer | II | 2-3 | Electronic Computer Engineering |
| Personal computer, laptop | II | 2-3 | |
| MFP printing | III | 3-5 | Blueprinting tools |
| Music center, plasma TV | IV | 5-7 | TV and radio receiving equipment |
| Office furniture | IV | 5-7 | Furniture for printing, trade, consumer services |
| A car | III | 3-5 | Cars |
| Freight car | III | 3-5 | Trucks with carrying capacity up to 0.5 t |
The next step is to determine the useful life of the OS. You can select any number of years within the specified limits. For property worth more than 100 thousand rubles, it is desirable to establish the same period in tax and accounting records in order to avoid discrepancies.
Sometimes the necessary means is not available either in the Classifier, but in the OKOF. In this case, it can be determined according to the manufacturer's recommendations or technical documents. Other options are sending a request to the manufacturer or referring to the clarifications of the Ministry of Economic Development.
At the final stage, you need to spend the life of the OS according to the documentation - enter information into the inventory card. When setting different deadlines for tax and accounting, this must be reflected.
OS classification according to OKOF:
Establishment algorithm
To correctly classify a property object as an OS, it is necessary to check whether it has the following signs:
- the ability to bring economic benefits to the owner in future activities;
- the company does not plan to resell it further;
- long-term use (more than 12 months) is possible.
If the property meets all the indicated characteristics, it is taken into account as a fixed asset.
All operating systems are classified into groups with distinctive features depending on the useful life, which is understood as the time during which the object can serve the achievement of the company's goals in economic and production activities.
In accounting and tax accounting, OS classification is used. The value of already recorded property, the use of which continues, is not revised in the current year.
How to determine the useful life
Initially, the depreciation group and useful life are established according to the Classification approved by the Government of the Russian Federation. Clause 2 of Article 258 of the Tax Code of the Russian Federation divides all fixed assets into 10 groups. The payer determines the service life independently within the limits established for each group (letter of the Ministry of Finance of the Russian Federation No. 03-05-05-01 / 39563 of 2019).
The decoding of the groups is available in the OKOF. It is used when there is no property in the OS Classifier. The search is carried out in one of two ways: by subclass encoding and by property class code.
In the absence of an object in both the OS Classifier and the OKOF, the period is determined according to the technical documents or the manufacturer's recommendations (clause 6 of article 258 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation No. 03-03-06 / 1 / 36323 of 2019).
Features of inclusion in depreciation groups
Fixed assets are divided into 10 depreciation groups depending on their service life: from 1 year. The first group includes short-lived objects with a service life of 1-2 years. Next comes the property operated for 2-3 years (second group), 3-5 years (third group), 5-7 years (fourth group), 7-10 years (fifth group). The rest of the groups have a five-year useful life.
The classification of fixed assets to be included in depreciation groups is approved by the Government of the Russian Federation. For accounting, depreciable fixed assets are taken at historical cost.
Signs of property according to OKOF
OKOF is based on the sign of natural ownership of property and combines fixed assets into the following groups:
- Buildings - industrial and administrative buildings, buildings, warehouses where business activities are carried out.
- Structures - engineering and construction structures to perform technological and technical functions: tunnels, bridges, treatment facilities, wells, mines, etc.
- Transmission devices - designed to transfer various energy resources, transport gas, liquids: product pipelines, heat and power networks.
- Machinery and equipment - equipment and machinery and equipment (power and working machines, control and measuring devices, computer technology). This is the largest group.
- Vehicles.
- Tool.
- Stock and accessories.
- Other PF - includes categories of property that are not included in other groups.
Each OKOF group is detailed and discloses design features intragroup property. The classification is built in a hierarchical way down to OS subclass level.
All-Russian classifier of fixed assets "(adopted and put into effect by the Order of Rosstandart dated December 12, 2014 N 2018-st) (ed.
To which group of windows do air conditioners belong?
- OKOF - All-Russian classifier of fixed assets
- 300.00.00.00.000 - Machinery and equipment, including household inventory, and other objects
- 330.00.00.00.000 - Other machinery and equipment, including household inventory, and other objects
- 330.28 - Machinery and equipment n.e.c.
- 330.28.2 - Machinery and equipment general purpose others
- 330.28.25.1 - Heat exchangers; industrial equipment for air conditioning, refrigeration and freezing equipment
- 330.28.25.12 - Air conditioning equipment
- 330.28.25.12.190 - Other air conditioning equipment not included in other groups
Subgroups The grouping 330.28.25.12.190 in the OKOF is finite and does not contain subgroups.
Code "okof 162930274" - household air conditioners, electric air coolers
Answer dated 02/22/2017 On January 1, 2017, a new All-Russian classifier of fixed assets, approved. by order of Rosstandart of December 12, 2014 No. 2018-st (hereinafter - OK 013-2014 (SNA 2008). All-Russian classifier of fixed assets OK-013-94, approved.
Decree of the State Standard of Russia dated December 26, 1994 No. 359 (hereinafter - OK 013-94), became invalid. The Ministry of Finance of Russia, in letters dated December 30, 2016 No. 02-08-07 / 79584, dated December 27, 2016 No. 02-07-08 / 78243, explained how institutions should switch to the new OKOF.
Read more about this here: http://its.1c.ru/db/arbit#content:4607:hdoc: Fixed assets accepted for accounting before January 1, 2017 are grouped in accordance with OK 013-94. Useful life and depreciation group, established in accordance with the Classification, approved.
Decree of the Government of the Russian Federation of 01.01.2002 No. 1 as amended. until 01.01.2017 (hereinafter referred to as the Classification), do not change.
Okof: code 330.28.25.12.190
Articles, comments, answers to questions: OKOF air conditioner Question: How to take into account the costs of purchasing, installing and maintaining a split system in the office under the simplified tax system? (Expert consultation, Federal Tax Service of Russia, 2018) In the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1, office (household) air conditioners (split systems) are absent. Therefore, it is necessary to refer to the manufacturer's documentation (Letters of the Ministry of Finance of Russia dated 11/15/2017 N 03-03-06/1/75488, dated 11/15/2017 N 03-03-06/1/75490, dated 10/02/2017 N 03-03-06/1/63785, dated 03/22/2017 N 03-03-06/1/16322).
Air conditioners put into operation before 2017 were classified as fixed assets with code 16 2930274 “Household air conditioners, electric air coolers” according to the All-Russian classifier of fixed assets OK 013-94 (approved by
Air conditioner okof
Attention
The new OKOF is focused on the production sector, so there are no fixed assets intended for domestic needs. If it is not possible to define an object in the new classifier of fixed assets, it is necessary to use the approach that was used in the previous classification.
Since the OKOF code will subsequently be used in the preparation of statistical reporting, the old code cannot be left. Therefore, it is necessary to assign a code to an object of fixed assets that is at least remotely similar to the object (conditional).
Important
In 2017, there were innovations in the procedure for determining the depreciation group of climate equipment, which should be paid attention to. To create comfortable conditions in the workplace today, almost every organization purchases and installs air conditioning.
Okof 2018 and depreciation group household air conditioners
This technique has been working for more than a year and costs a lot, so the accountant includes it in fixed assets. In 2017, by Government Decree No. 640 dated July 7, 2016 No.
A new classification of fixed assets was adopted. Now, for the category of air conditioners and split systems, the useful life will directly depend on when exactly this equipment was taken into account by the enterprise - until December 31, 2016 or in 2017. For equipment that was registered and put into operation before January 1, 2017, the old OKOF (all-Russian classifier of fixed assets) will be applied.
- electric player - code 320.26.30.11.190 »
- power source - code 330.26.51.66 "Tools, instruments and machines for measurement and control, not included in other groups";
- domestic air conditioners - code 330.28.25.12.190 "Other equipment for air conditioning, not included in other groups."
Despite the fact that the listed objects belong to the same type - “Other machinery and equipment, including household inventory, and other objects” (according to the new OKOF), they should be accounted for in accounts 101 04 and 101 06 in the same order. Institutions, first of all, should be guided by the requirements of the Instruction, approved.
Items of fixed assets accepted for accounting from January 1, 2017 are grouped in accordance with OK 013-2014 (SNA 2008). Their useful lives are determined in accordance with the Classification as amended, which is effective from 01/01/2017.
In order to switch to the use of the new classifier, by order of Rosstandart dated April 21, 2016 No. 458, direct and reverse keys between the editions of the OKOF were developed. In case of contradictions in the application of transitional keys, as well as the absence of positions in OK 013-2014 (SNA 2008) for accounting objects that, according to their criteria, are fixed assets, the commission of the institution for the receipt and disposal of assets independently assigns objects to the corresponding group of codes OK 013- 2014 (2008 SNA) and determines useful lives. The principles for grouping objects in the new and old OKOF differ.
Decree of the State Standard of Russia of December 26, 1994 N 359), which became invalid on January 1, 2017, and were included in the third depreciation group with a useful life of more than three years to five years inclusive. Tax Guide. Practical guide For example, a building is the result of construction, which includes premises, as well as a set of pipelines, communications and other structures intended for water supply, sewerage, heating, ventilation, air conditioning, gas supply, electricity, communications, informatization, dispatching, waste disposal, vertical transport (elevators, escalators) or security (p.
p. 6, 20, 21 h. 2 art. 2 of Law N 384-FZ, para.
Classifier OKOF - Code 100000000 - MATERIAL ASSETS - Code 160000000 - PRODUCTION AND HOUSEHOLD EQUIPMENT - Code 162930000 - Household appliances - Code 162930270 - Household electrical appliances for cooling and air purification - OKOF 162930274 - Air conditioners household, electric air coolers Explanation of OKOF 162930274: Code Name KCh 162930274 Household air conditioners, electric air coolers 0 Level above: OKOF - Household electrical appliances for cooling and purifying air OKOF Electric fans OKOF Electric air purifiers OKOF Household air conditioners OKOF Household air conditioners ...
Okof-2 code: 330.28.25.12
Compilation most important documents on request Air conditioning OKOF ( regulations, forms, articles, expert advice and much more). Regulations: OKOF air conditioner Order of Rosstandart dated April 21, 2016 N 458 ″On approval of direct and reverse transitional keys between editions of OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian classifier fixed assets” 16 2930274 “OK 013-2014 (SNA 2008).
ACCOUNTING FOR THE PURCHASE AND INSTALLATION OF AIR CONDITIONERS
N.N. Shishkoedova
consultant-expert of the Publishing House "Accountant's Advisor"
In healthcare facilities, it is especially important to maintain an optimal temperature regime. In winter, this is usually provided by the heating system.
OKOF-2 code: 330.28.25.12
But in the summer you need good system ventilation, but, unfortunately, often the existing ventilation system is not effective enough. Therefore, it is often necessary to resort to installing air conditioners that allow you to set and maintain a given temperature, and sometimes also humidity and other air parameters.
Legal requirements
The purchase of air conditioners is not a luxury, but a necessity stipulated by the requirements of the legislation.
General obligations of employers
Article 212 Labor Code In the Russian Federation, all employers are obliged to provide safe conditions and labor protection, including working conditions that meet the requirements of labor protection at each workplace, as well as sanitary and household and medical and preventive services for employees in accordance with labor protection requirements.
In accordance with article 209 of the Labor Code of the Russian Federation safe working conditions
are the conditions under which exposure of workers to harmful and (or) dangerous production factors excluded or the levels of their impact do not exceed the established standards.
Hygienic requirements for the microclimate of industrial premises - including the permissible values of air temperature at workplaces, which is especially important in the summer heat - are regulated in SanPiN 2.2.4.548-96 “Hygienic requirements for the microclimate of industrial premises. sanitary rules and norms” approved by the resolution of the State Committee for Sanitary and Epidemiological Supervision of Russia dated 01.10.1996 No. 21.
By the way, the same document should be guided by the determination of the optimal parameters of the microclimate, which should be provided in industrial premises, in which the main work is using computers (PC) - this follows from clause 4.2 hygiene requirements to personal electronic computers and organization of work (SanPiN 2.2.2 / 2.4.1340-03), approved by the decision of the Chief State Sanitary Doctor of the Russian Federation dated 03.06.2003 No. 118.
As follows from paragraph 6.10 of SanPiN 2.2.4.548-96, work in a microclimate with air temperatures at workplaces above the permissible values should be considered as work in harmful conditions labor. And in this case, it is recommended to reduce the length of the working day (clause 6.12 of SanPiN 2.2.4.548-96).
By the way, attention was also paid to this in last year's Recommendations of the Ministry of Health and Social Development of Russia on the organization of work and rest regimes for workers in conditions of extreme high temperatures and smoke (08/06/2010), which appeared in connection with an emergency situation associated with extremely high temperature air, as well as heavy smoke due to forest fires. Specialists of the department even provided a table indicating the maximum time spent at work, depending on the types of work and air temperature.
In particular, if the work is performed sitting or standing with minor physical exertion - such as the work of an accountant or a human resources specialist - it is possible to require the employee to “serve out” the entire standard 8-hour working day only if the air temperature in the workplace does not exceed 28 ° C. And if, say, in the office all thirty degrees, the employee should work no more than five hours.
For work associated with moderate or significant physical exertion, the temperature regime is even more stringent. So, if an employee constantly moves weights over 10 kg, reduce work time it is necessary already if the air temperature at his workplace has exceeded 26 ° C. And if the air has warmed up by more than 31 ° C, such work should not be done by it at all.
Which depreciation group does the air conditioner belong to? A huge number of accountants ask this question, unfortunately it is not always possible to find the answer in a simple and cheap form. We very much hope that in this article you will be able to find the data you need about which depreciation group to include the air conditioner purchased for the company.
What depreciation group does the air conditioner belong to?
The term of the desired action is the number of years during which the company wants to use the main tool. It is calculated based on the following parameters:
The expected time of use of this object in accordance with its power consumption or performance;
The predicted physical wear and tear, which will depend on the selected operating mode (the number of shifts), natural conditions, and the influence of an aggressive environment, and what set of repairs is selected at the enterprise;
Regulatory framework and legal and other restrictions in order to apply the object.
In many cases, the required life span of a fixed asset (particularly an air conditioner) is determined based on the current Classification of Fixed Assets. This classification is used for tax and accounting purposes. According to such a document, all the main funds can be divided into ten groups:
The first few - has a period of required application from one year to twelve years inclusive;
The second is several - from two years to three years inclusive;
The third is several - from three to five;
The fourth is several - from five to seven years inclusive;
The fifth is several - from seven to ten years inclusive;
The sixth is several - from ten to fifteen years;
The seventh is several - from fifteen to twenty years inclusive;
Eighth few - the term of application is from twenty to twenty-five years;
The ninth is several - the term of the necessary application is from twenty-five to thirty years;
Tenth few - more than thirty years.
Within such periods, the enterprise must establish the terms for the necessary use of air conditioners.
Eg:
The company receives a computer. According to the Classification of fixed assets, it falls into the second depreciation group (the air conditioner has a useful life of no more than three years). Accordingly, this company determines that its required application will be two years.
In exactly the same order, it is possible to find out the period of the necessary use of the main tool that was previously in operation. I calculate it according to the most non-specialized rules. When calculating, they will be able to take the time of work from the previous owner.
Eg:
The company purchased a used car. He
included in the third depreciation group (required use for a period of three to five years). Along with this, he worked for the last owner for a year. The company sets the term for the required use of transport within four years and reduces it by a year (the time of actual and use of the vehicle).
As a result, the term of the desired use of the car is three years.
It needs to be emphasized that a large number of types of fixed assets are not included in this Classification. Then you can constantly apply the All-Russian classifier of fixed assets. Having found out to which group this or that property should be assigned, you can easily set such a group using the Classifier.
Eg.
The company purchased a household air conditioner. This type property is not included in the classification.
To which OKOF group do air conditioners belong?
According to the OKOF classifier, this type of property was assigned a special code 16 2930274 Air conditioners and electric air coolers.
There are several of these already in the Classifier. The period of necessary use of the property included in it can be from three to five years.
Now let's look at the methods of depreciation:
Linear:
This is the easiest way to calculate depreciation. That is why more companies use it. When applying this method, it is necessary to determine the amount of deductions and the annual rate.
There is a special formula for calculating the annual rate.
Later it is necessary to calculate annual amount all depreciation charges. It must also be determined in accordance with the formula.
Decreasing Balance Calculation Method
Throughout the application in order for the method, the annual rate of all depreciation deductions must be determined by the formula:
The term of the required application of deductions (in%)
(number of years)
The annual rate can increase, and the acceleration factor that the company sets independently (cannot be higher than three).
Depreciation begins when the fixed asset is put into operation.
The annual amount of depreciation must be calculated based on the residual price of the fixed asset at the beginning of each year.
The monthly amount of depreciation is equal to one twelfth of its non-specialized amount for the year. Throughout the application, in order to guide the method, one serious nuance should be taken into account. In the event that accounting standards are entirely followed, then the main asset is not fully depreciated after the end of its useful life.
The residual value of the fixed asset always tends to zero, but never reaches it, and the amount of depreciation under no circumstances will be equal to the initial cost of the equipment. Under these conditions, you have the opportunity to do the following:
In the last month of the term for the necessary use of the main asset, depreciation is charged in an amount equal to its residual value on the specified date;
The amount of depreciation deductions (per month) for the year of operation of the main asset.
In such cases, it is possible to fix a specific method of depreciation of the fixed asset in accounting policy companies.
Suspension groups simply and quickly
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Which depreciation group does the air conditioner belong to?
Which depreciation group does the air conditioner belong to? A large number of accountants ask this question, unfortunately the answer cannot always be found in a simple and accessible form. We really hope that in this article you will find useful information about which depreciation group to include the air conditioner purchased for the company.
What depreciation group does the air conditioner belong to?
The useful life is the number of years that the company wants to use the fixed asset. It is calculated based on the following parameters:
- the expected time of use of this object in accordance with its power consumption or productivity;
- predictable physical wear, which will depend on the selected operating mode (number of shifts), natural conditions, as well as the influence of an aggressive environment, as well as which repair system is selected at the enterprise;
— regulatory framework and legal and other restrictions for using the object.
In many cases, the "useful" life of an asset (particularly an air conditioner) is determined by the current Classification of Property, Plant and Equipment. This classification is used for tax and accounting purposes. According to this document, all fixed assets can be divided into ten groups:
- the first group - has a useful life of one calendar year up to twelve years old inclusive;
- the second group - from two years to three years inclusive;
- the third group - from three to five;
- the fourth group - from five to seven years inclusive;
- the fifth group - from seven to ten years inclusive;
- the sixth group - from ten to fifteen years;
- the seventh group - from fifteen to twenty years old inclusive;
- the eighth group - the period of use is from twenty to twenty-five years;
- ninth group - useful life from twenty-five to thirty years;
- the tenth group - more than thirty years.
Within such periods, the enterprise should establish the useful life of air conditioners.
For example:
The company buys a computer. According to the Classification of Fixed Assets, it falls into the second depreciation group (the air conditioner has a useful life of no more than three years). Accordingly, this firm determines that its useful life will be two years.
In exactly the same manner, you can determine the useful life of a fixed asset that was previously in operation. I calculate it according to the most general rules. When calculating, they can take the time of work with the previous owner.
For example:
The company bought a used a car. He
included in the third depreciation group (useful life of three to five years). At the same time, he worked for the previous owner for a year. The company sets the useful life of vehicles for four years and reduces it by a year (time of actual and use of the machine). As a result, the useful life of the machine is three years.
It should be noted that many types of fixed assets are not included in this Classification. Then you can always use the All-Russian classifier of fixed assets.
Which depreciation group does an air conditioner purchased after 2017 belong to?
Having determined to which group this or that property should be assigned, you can easily set such a group using the Classifier.
For example.
The company bought a household air conditioner. This type of property is not included in the Classification. According to the OKOF classifier, this type of property was assigned a special code 16 2930274 "Air conditioners, as well as electric air coolers." Such a group already exists in the Classifier. The useful life of the property included in it can be from three to five years.
Now let's look at how depreciation is carried out:
Linear:
This is the easiest method to calculate depreciation. Because it is used by more companies. When using this method, it is necessary to determine the annual rate and the amount of deductions. There is a special formula for calculating the annual rate.
Decreasing Balance Calculation Method
When using this method, the annual rate of all depreciation deductions must be determined by the formula:
Useful life of deductions (in%)
(number of years)
The annual rate can increase, and the acceleration factor, which the company sets independently (cannot be higher than three).
Depreciation begins when the fixed asset is put into operation.
The annual amount of depreciation must be calculated based on the residual value of the fixed asset at the beginning of each year.
The monthly amount of depreciation is equal to one twelfth of its total amount for the year. When using this method, one important nuance should be taken into account. If accounting standards are followed in full, then the fixed asset is not fully depreciated after the end of its useful life. The residual value of the fixed asset constantly tends to zero, but never reaches it, and the depreciation amount will never be equal to the original cost of the equipment. In such a case, you can do the following:
- in the last month of the useful life of the fixed asset, depreciation is charged in such an amount that is equal to its residual value on the specified date;
- the amount of depreciation (per month) for the year of operation of the fixed asset.
The specific method of depreciation of the fixed asset in such cases can be fixed in the accounting policy of the company.
The metal detector was purchased after 01/01/2017, the estimated cost is 4-5 thousand rubles.
What OKOF code should be assigned to a hand-held metal detector? What depreciation group does it belong to? What is its useful life?
After considering the issue, we came to the following conclusion:
The fixed asset - a hand-held metal detector, purchased in 2017, can be accounted for under the OKOF grouping code 330.26.51.66 "Tools, instruments and machines for measuring or controlling, not included in other groups" and is classified as
Rationale for the conclusion:
On January 1, 2017, a new All-Russian classifier of fixed assets was put into effect, approved by order of Rosstandart dated December 12, 2014 N 2018-st (hereinafter - OK 013-2014 (SNA 2008)) (see letter of the Ministry of Finance of Russia dated December 27, 2016 N 02-07-08 / 78243). The degree of detail of the objects of classification in the "new" and "old" OKOF are different. In the "new" OKOF, the grouping of objects is mainly enlarged.
Searching for a code in OKOF OK 013-2014 (SNA 2008) can be carried out in various ways, for example: using transition keys * (1), by the name of the fixed asset or by its purpose, etc. However, in this situation, none of these methods gives a result. Therefore, to determine the OKOF, the principle of operation of the fixed asset indicated in the question can be taken as the basis for the search. First of all, it should be noted that a metal detector (metal detector) is an electronic device, inside which are generated electromagnetic waves and transferred to environment. When a metal object is detected, which is within the range of the waves, eddy currents are formed in the metal detector (metal detector). They emit their own electromagnetic waves, which are recorded by the sensor of the device.
The new OKOF was developed on the basis, among other things, of the All-Russian classifier of products by type economic activity(OKPD 2) OK 034-2014 (CPE 2008) (hereinafter - OKPD 2). The OKOF adopted the following code structure: ХХХ.ХХ.ХХ.ХХ.ХХХ. The first three characters correspond to the code for the type of fixed assets given in table 1. Subsequent characters correspond to codes from OKPD 2 and can have a code length from two to nine characters, depending on the length of the code in OKPD 2. When items from OKPD 2 are included in the OKOF, an object of classification should be formed that can be used as fixed assets.
According to the provisions of OK 013-2014 (SNA 2008), a hand-held metal detector can be classified in the OKOF group "Other machines and equipment, including household equipment, and other objects" (code 330), which classifies machines, equipment and devices that are not related to vehicles and to information, computer and telecommunications equipment. An analysis of the OKOF positions shows that the code 330.26.51.66 "Tools, instruments and machines for measuring or controlling, not included in other groups" is compared to the main asset - a hand-held metal detector. This conclusion is confirmed by the presence of a code for a metal detector in OKPD 2, namely 26.51.66.127 "Electromagnetic (eddy current) and electrical non-destructive testing devices".
To classify a fixed asset item accepted for accounting after January 1, 2017, to one or another depreciation group, it is necessary to be guided by the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1 (hereinafter referred to as the Classification) (as amended on 07.07.2016). According to the provisions of the Classification, code 330.26.51.66 "Tools, instruments and machines for measuring or controlling, not included in other groups" corresponds to several depreciation groups:
- the first - all short-lived property with a useful life of 1 to 2 years inclusive;
- the second - property with a useful life of more than 2 years up to 3 years inclusive;
- the third - property with a useful life of more than 3 years up to 5 years inclusive;
- fourth - property with a useful life of more than 5 years up to 7 years inclusive;
- fifth - property with a useful life of more than 7 years up to 10 years inclusive.
However, taking into account the notes to the Classification, a hand-held metal detector can be safely attributed to the third depreciation group with a useful life of more than 3 years to 5 years inclusive.
Recall that in accordance with clause 44 of the Instruction approved by order of the Ministry of Finance of Russia dated December 1, 2010 N 157n, for fixed assets included in depreciation groups from the first to the ninth, the useful life is determined by the longest period established for the indicated depreciation groups.
Summing up, we come to the conclusion that a hand-held metal detector purchased in 2017 can be accounted for under the OKOF code 330.26.51.66 "Tools, devices and machines for measuring or controlling, not included in other groups" with assignment to the third depreciation group (property with a useful life of more than 3 years to 5 years inclusive).
For your information:
According to the order of Rosstat dated June 15, 2016 N 289, all organizations (with the exception of micro-enterprises) that have fixed assets and intangible assets, no later than 04/01/2017 and 06/15/2017 must submit to territorial bodies statistics form N 11 (short) and form N 11 (transaction), respectively, completed for 2016. One of the indicators of these forms are OKOF codes. According to the Department of National Accounts of Rosstat, in the above forms filled out for 2016, it is necessary to indicate the codes of the former OKOF, approved by the Decree of the State Standard of the Russian Federation of December 26, 1994 N 359. But statistical reporting for 2017 it will be necessary to pass on the "new" OKOF.
- Encyclopedia of Solutions. Grouping of fixed assets - the use of OKOF (for the public sector);
- Encyclopedia of Solutions. Determining the useful life of a fixed asset (for the public sector);
