When depreciation of the facility of fixed assets in accounting or tax accounting is important to determine the term useful use such an object. In tax accounting set time Useful use determines the belonging of the object to a specific depreciation group. And which depreciation group includes a structured cable network?

How to determine the depreciation group in tax accounting?

In one or another depreciation group The facility of fixed assets falls on the useful life of the object. This period in respect of a specific object organization establishes at the time of its commissioning. It is necessary to be guided by the classification of fixed assets included in the depreciation groups (Government Decree No. 1 of 01.01.2002 No. 1) (paragraph 1 of Art. 258 of the Tax Code of the Russian Federation).

And which depreciation group in tax accounting includes a structured cable network?

Immediately, let's say that the structured cable network in the tax classification is not mentioned. ON ECOF such objects are part of buildings and structures and are their an integral part. If necessary, select a structured cable network as an independent object (for example, with its subsequent device), useful life is established by the organization independently on the basis of the technical specifications or recommendations of manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation). In practice, a structured cable network usually refers to the 6th depreciation group. For such a group, useful life is set over 10 years to 15 years inclusive.

How much to absorb the cable network in accounting?

The term of useful use of fixed assets in accounting is determined by the organization independently at the time of the adoption of the object to account (paragraph 20 of PBU 6/01). Such a term may be established depending on the expected physical wear or life. When you establish a useful life, you can also contact the tax classification. And this means that the useful life of the cable network of the accounting can also be set in the range from 121 to 180 months.

Government of the Novosibirsk Region

Decision

On approval of the list of property,
related to objects of power grid farms, and structures,
who are an integral technological part

In accordance with Article 8.11 of the Law of the Novosibirsk Region of October 16, 2003 N 142-OZ "On Taxes and Features of Taxation some categories Taxpayers in the Novosibirsk Region »Government of the Novosibirsk Region

p o S T A N O V L I E T:

1. To approve the attached list of property related to facilities of electric grid farms, and structures that are their integral technological part.

2. Control over the execution of the Resolution Leaves.

3. This resolution applies to the legal relations arising from January 1, 2013.

Governor of the region
V. Yurchenko

The list of property related to objects of electric grid farms, and structures that are their integral technological part

Approved
decree of Government
Novosibirsk region
from 19.03.2013 N 105-P

The budget institution, the boarding house for the elderly and the disabled, was created on the basis of a technical school, during the transfer of infrastructures, sewer networks and electrical cable lines were not transferred, and they are not listed on the home boarding balance. How to register them correctly, is it possible to take into account them as part of buildings?

Answer

In accordance with the all-Russian classifier of fixed assets (ECOF) communications within buildings, the buildings are included in the buildings. That is, to take into account them as certain fixed assets do not need. In this case, information about these communications should be reflected in technical passport object. If we are talking about external sewer networks of electrical cable lines, then they should be taken into account as separate inventory objects.

The instructions for applying a single account plan recommends using the classification of fixed assets, the established OKOF (paragraph 45 of the instructions for applying a single account plan approved by the Order of the Ministry of Finance of Russia of December 1, 2010 No. 157n). For example, in accordance with the all-Russian classifier of fixed assets (OCOF), the power transmission line (OKOF code - 12 4527341) is included in the tenth depreciation group, useful life of more than thirty years. Sewerage (OKOF code - 12 4527372) is included in the seventh amortization group, useful life over 15 to 20 years.

Data OKOF codes correspond to the Code of the Unified Account Plan 101 03 "Facilities"

Thus, outdoor network engineering, including external sewage networks, electrical cable lines, are independent objects, structures.

Capital investments Restore accounting with the help of the account 0.401.10.180 (as the sum of excessive, detected by the results of the year). Corrections in account. Make an additional accounting record And make it a primary accounting document - certificate (f. 0504833):

Debit 0.101.Hh..310 Credit 0.201.10.180 - Excess the main funds identified during inventory. The cost of surplus identified during the inventory is recognized as non-deactive income (paragraph 20 of Art. 250 Tax Code of the Russian Federation). Read more about this in Recommendation 6.

By general rule Communications to the building include in the composition of fixed assets you do not need. This is explained so.

Similar conclusions are made in the letter of the Ministry of Finance of Russia of September 4, 2012 No. 02-06-10 / 3529.

It should be noted that the assignment material values The main funds are included in the competence of the institution. Therefore, the final decision on the inclusion of (inclusion) of communications into fixed assets should be taken independently.

Costs for payment for communications in the content of communications distribute the clause in the following order:

if services are found under the contract for the provision communal services And their cost is included in the communal tariff - for the courtier of the CosSu 223 "utilities";

if the services are provided under the contract for the provision of works, services - for the courtier of the CosSu 225 "work, services for the content of property".

2. Resolution, Classifier of the State Standard of Russia dated December 26, 1994 No. 359, OK 013-94

All-Russian Classifier Fundamental Funds (OKOF). OK 013-94 (codes 10 0000000 - 14 2949220)

Buildings include communications within the buildings necessary for their operation, somehow:

the heating system, including the boiler installation for heating (if the latter is in the building itself);

internal network of water supply, gas pipeline and sewage with all devices;

internal network of power and lighting electrical wiring with all lighting reinforcement; internal telephone and signaling networks; ventilation devices of the generalization;

lifts and elevators.

Built-in boiler plants (boiler, thermal points), including their equipment for affiliation, also belong to buildings. The main funds of separate boiler houses refer to the relevant sections: "Buildings (except for residential)", "Machines and equipment", etc.

Water, gas and heat-conducting devices, as well as sewage devices, include buildings, ranging from the introductory valve or a tee at buildings or from the nearest viewing well, depending on the place of attachment of the supply pipeline.

Electrical lighting and internal telephone and signaling networks include in buildings, ranging from an input box or cable terminal (including box and couplings), or bushings (including bushings themselves).

Facilities also include: complete functional devices for energy and information transmission, such as power lines, * Heat-centered, pipelines for various purposes, radio relay lines, cable lines, specialized constructions of communication systems, as well as a number of similar objects with all associated complexes of engineering structures.

3. Resolution of the Government of the Russian Federation of 01.01.2002 No. 1

On the classification of fixed assets included in depreciation groups (as amended on December 10, 2010)

Classification of fixed assets included in depreciation groups

Seventh group

(Property with useful use of over 15 years to 20 years inclusive) *

Construction and transfer devices

4. Directory: Table matching accounts budget accounting All-Russian classifier of fixed assets

5. Letter of the Ministry of Finance of Russia of 04.09.2012 No. 02-06-10 / 3529

About accounting as part of the main means of communications by the building necessary for its operation

About accounting as part of the main means of communications inside the building necessary for its operation

Department budget Policy and methodology of the Ministry of Finance Russian Federation (hereinafter - the Department) reviewed a letter in terms of its competence and reports.

Surplus reflect in that month in which the inventory is completed (an act of an inventory commission) (p. 5.5 Methodical instructionsapproved by the Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49).

The order of reflection in the accounting of excessive, detected during the inventory depends on the type of institution.

Including budgetary institutions:

Surplus revealed during the inventory, reflect the wiring:

Debit 0.101.34.310 (0.101.24.310, 10.102.30.320, 0.103.13.330, 0.105.21.340, 0.201.34.510, 0.201.35.510 ...) Credit 0401.10.180
- surplus (fixed assets, intangible assets, unproven assets, material reserves, money, monetary documents) identified during inventory. *

This order is established by clauses ,,,, instructions No. 174n, instructions for a single account plan No. 157N (accounts 101.00, 102.00, 103.00, 105.00, 201.35, Article 271 and paragraph 2 of Article 273 Tax Code RF. *

Base for corrections

Corrections make up primary accounting document - certificate (f. 0504833) on the basis of documents that were not conducted in the right reporting period (for example, an act on the provision of services, an additional agreement, etc.). In the help reflect:

substantiation of fixing;

the name of the recharged account of the accounting (operations log), its number (if available), the period for which it is compiled.

At the same time, in order to avoid disagreements with verifier, options for correcting the errors of past years agree with the founder and consolidate accounting policies (Section 6 instructions for a single account plan No. 157n). In this case, they will be binding on the use of both the institution and inspectors.

Errors detected after reporting should be corrected on the day of their detection (clause 18 instructions for a single account plan No. 157N).

Corps CBK

If the institution has the need to correct (clarify) codes budget classification (Cuge, the type of expenditure) on which they were reflected cash operations On the personal account, then this is possible only within the current fiscal year. Correction of such errors for last year Legislation is not provided. Such a conclusion follows from the provisions of clause 2.5.3 of the Procedure approved by the Order of the Treasury of Russia of October 10, 2008 No. 8H.

ATTENTION: The reporting error is an offense (art. 106 of the Tax Code of the Russian Federation, Art. 2.1 of the Administrative Code of the Russian Federation), for which tax and administrative responsibility are provided.

The impact of errors in the accounting taxation

Errors in accounting and reporting may affect the calculation of taxes paid by the institution. How to make corrections in tax reporting, cm.

How to determine the term of depreciation of property for tax accounting. Depreciation group on the power supply systems of the room. By which basic means apply a new classifier.

Question: In continuation of our topic "Power supply of premises" to which depreciation group should be attributed?

Answer:The power supply system can be attributed, for example, to 6 depreciation groups ("power supply complex" OKOF 220.41.20.20.711). If a specifications Property does not allow him to be attributed to this group, then establish the useful life of this property on the basis of the recommendations of the manufacturer and (or) technical conditions. This is usually a warranty period or service life that is prescribed in the equipment passport (products). If the technical conditions and manufacturer's recommendations are missing, contact the Ministry of Economic Development of Russia.

Justification

How to determine the depreciation term for tax accounting

How to determine the useful life of the OS

From January 1, 2017, determining the timeline, focus on the new OK OK 013-2014 (SNA 2008), approved by order of Rosstandart dated December 12, 2014 No. 2018. The OKOF, approved by the Resolution of the State Standard of Russia of December 26, 1994 No. 359, has lost its strength.

Classification is required for tax accounting. For accounting purposes, the organization itself decides, how long to install for OS in accounting. We advise in accounting to put the same period as in tax accounting.

For which basic means apply a new classifier

How to determine the group and the use of the main equipment on the EKOF

Here is the algorithm to determine the depreciation group and the use of:

Step 1. Find in the classifier OK 013-2014 (SNA 2008) code to which your main means belongs. The code is specified in the first column of the OKOF table. To quickly and convenient search for the OKOF code, use the service.

To quickly find the code, you can use direct and reverse keys approved by order of Rosstandard from April 21, 2016 No. 458. Check on them, to which group to attract the main tool to the new classifier. In the literal key in the first and second columns of the table, the codes and the names of fixed assets according to the old classifier, and in the third and fourth columns - on a new classifier.

Further actions depend on the result. Options may be the following:

Go to step 2 (for options 1 and 2) \u003e\u003e\u003e

If you have one of these two options, go to step 2 (for options 3 and 4) \u003e\u003e\u003e

Step 2 (for options 1 and 2). Find the code of the main equipment in the first column of the classification of fixed assets.

Step 2 (for options 3 and 4).If you failed to find property in the classification, then use the useful life on the basis of the manufacturer's recommendations and (or) specifications. This is usually a warranty period or service life, prescribed in the passport of equipment (products).

Also use the Council of the Ministry of Finance of Russia from the letter dated December 27, 2016 No. 02-07-08 / 78243. For new accounting objects, which before January 1, 2017, were listed in the old OKOF, and in the new - no longer, the organization can determine the useful life of independently. That is, taking into account the recommendations of the manufacturer.

Important. For objects that have been commissioned before January 1, 2017, it is impossible to change useful life. The new classification applies only to fixed assets that the organization began to exploit after December 31, 2016. Therefore, if in the old and new classification for the same objects specified different times Useful use, the fixed assets commissioned before January 1, 2017, depreciate the former standards. This follows from the letters of the Ministry of Finance of Russia dated November 8, 2016 No. 03-03-RZ / 65124 and from October 6, 2016 No. 03-05-05-01 / 58129.

Useful use for fixed assets used in a special manner (see how to calculate the depreciation of fixed assets, in tax accounting).

Situation: How to determine the useful life of the fixed assessment in tax accounting: how any time provided for by the depreciation group, or as the maximum for the depreciation group

By defining the useful period of the mainstream, you can choose any time corresponding to the time interval, which is provided for a particular depreciation group by classification.

There are no restrictions in the Tax Code. On the contrary, the organization has the opportunity to independently determine the useful life (clause 1 of article 258 of the Tax Code of the Russian Federation). The legitimacy of this conclusion is confirmed by arbitration practice (see, for example, the Resolution of the FAS of the West Siberian District of September 3, 2010 No. A27-24526 / 2009).

For example, the fourth depreciation group includes fixed assets with a useful life of more than five years to seven years inclusive. The organization found that the woodworking machine acquired by it refers to the fourth group (code 330.28.49.119). When putting the machine into operation, the organization has the right to establish any useful life for it in the range from 61 to 84 months inclusive.

Situation: How to determine the useful life of a fixed assessment in tax accounting if it is not provided in the classification, as well as no technical specifications and manufacturer's recommendations

In this case, contact your request in the Ministry of Economic Development of Russia.

As a general rule, to establish the useful life of the fixed assessment should this:

1. First you need to look at the classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1. In this document, fixed assets are combined in 10 depreciation groups, depending on the duration of their useful use and are arranged in ascending order of this period (clause 3 of Article 258 of the Tax Code of the Russian Federation). Find the name of the mainstream in the classification and see what group it applies. For each group - their limits of timing;

2. If you did not find the appropriate name of the main tool in the classification, then establish a useful life on the basis of the recommendations of the manufacturer and (or) technical conditions. This is usually a warranty period or service life that is prescribed in the equipment passport (products).

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

If the main tool is not mentioned in the classification, and the technical documentation is missing for it, to determine the depreciation group and the use of use, contacting Russia's Ministry of Economic Development. There are such recommendations in the letters of the Ministry of Finance