One of the key issues that an accountant needs to solve when registering depreciable equipment is to determine the period beneficial use object. In 2018, an updated OS classifier is in effect, according to which the depreciation group of equipment, including office equipment, is determined. Despite the fact that the new classification rules are as close as possible to the realities today, accountants still have many questions about which depreciation group to carry this or that equipment purchased for the office. big practical value also has a choice of the method of depreciation of equipment for the purposes of BU and NU, as well as the possibility of classifying one or another office equipment as inventory.
Depreciation of office devices and the nuances of effective accounting
Classification by depreciation groups is necessary for NU purposes and is related to the process of accounting for costs included in tax calculations under the appropriate taxation system.
In accounting, depreciation can be set arbitrarily, but in practice they are guided by the same standards as for NU.
It is known that for the purposes of accounting, depreciable equipment is considered to be equipment that has been used in the production process for more than a year and has a cost of more than 100 thousand rubles, in accounting the cost limit is 40 thousand rubles. and the same period of use.
In tax and accounting are defined various ways depreciation. There are only two of them in NU - linear and non-linear. In accounting, in addition to the linear method, decreasing balance methods are used, according to the sum of the number of years of use, in proportion to the volume of production.
In practice, often when depreciating office equipment, the same method is adopted for NU and for BU - linear, so as not to record additional differences that arise.
The cost of office equipment often falls within the range of 40-100 thousand rubles, and the question arises how best to take it into account for the purposes of NU and BU.
There are two ways out of this situation:
- Write off such office equipment immediately upon commissioning at the NU and accrue depreciation on it after it is registered with the accounting office. The method is not very convenient and involves the occurrence of temporary differences that are subject to additional accounting.
- Write off to expenses in NU, but not all at once, but in parts (Article 254 of the Tax Code of the Russian Federation, clause 1, clause 3 provides this opportunity to the taxpayer). In parallel, charge depreciation for accounting purposes. Equipment that costs less than 40 thousand rubles can be written off as expenses immediately, without depreciation, both in tax and accounting records.
When choosing an OKOF code and an equipment depreciation group according to the OS Classifier, it is important to remember that the equipment must be single system, a single device that performs certain office functions in the complex. The depreciation group is selected, in which the components of the device are included by the legislator as much as possible.
Due to the heterogeneity and many nuances, the depreciation policy must necessarily be spelled out in accounting policy as an important part of it.
Computer
A modern office cannot be imagined without a computer. The cost of modern PCs of various modifications can reach the marginal cost of classifying an object as fixed assets, and, therefore, such office equipment is depreciated.
The OKOF code for computers is 330.28.23.23, which corresponds to the 2nd depreciation group, with a useful life of more than 2 years, up to 3 inclusive. The organization has the right to independently determine a specific period, based on the specified range of values. The same group includes:
- PC of stationary type;
- notebook;
- monoblock
All of these devices are ready-made working complexes and are accounted for as a single inventory object.
On a note. A monitor, unlike a monoblock, cannot be taken into account as a separate inventory item. This device can bring economic effect only in combination with other parts that make up the "computer" object. The purchased monitor is taken into account as an inventory item (as a material or as a product).
Some companies, in order to avoid depreciation costs, come PC in parts. The Ministry of Finance is against this practice (see letter No. 03-03-01-04/2/54 of 01-04-05). Officials believe that companies in this way artificially accelerate the decommissioning of the facility and create unlawful benefits for themselves.
OKOF 330.28.23.23 "Office machines and so on." also applies to:
- servers
- modems of various modifications;
- systems designed to store information arrays.
MFP, printer, scanner, shredder
Multifunctional office devices, MFP are not mentioned in the classifier, so you will have to determine their period of use (SPI) yourself.
Most experts recommend using the third depreciation group, which mentions OKOF 330.28.23.22 "Copiers ... for offices." At the same time, there is OKOF 330.28.23.23, which we discussed above. It belongs to the second depreciation group and includes, among other things, printers as components of a PC.
Since the MFP, in addition to printing functions, is used as a fax machine, copier, etc., it is advisable to use the maximum depreciation group in the aggregate - the third, for which the DPI is 3-5 years.
It is possible to correlate the MFP with OKOF 320.26.20.15, which characterizes machines containing (or not containing) one or more of the named devices in a single shell: storage, input or output devices.
Printer, scanner can be attributed to the second depreciation group. The basis is OKOF 330.28.23.23, which includes not only the computer itself, but also the printing equipment for it. In addition, if the laser printer is equipped with a processor, then OKOF 320.26.20.13 applies to it. SPI for a group of 2-3 years. These devices are treated as separate depreciation items only if they are not part of the computer item.
Shredder or paper shredder it is also recommended to include in the 2nd depreciation group.
Cash register
The organization providing services may have office equipment cash register and use it for settlements with clients. Such a device is accounted for by the sum of all costs for its acquisition and, depending on the final cost, acquires the status of a fixed asset or is written off to costs as goods and materials.
A cash register can be accounted for under code 330.28.23.13 "Counting machines, cash registers ... and other similar machines." They belong to the fourth depreciation group, DPI 5-7 years.
Accounting and an example of calculating depreciation
Standard accounting entries according to office equipment look like this:
- Dt 08 Ct 60- the cost of office equipment and software settings for it is fixed.
- Dt 01 Ct 08- the equipment is put into operation.
- Dt 20(26.44) Ct 02– depreciation is accrued (from the month following the commissioning).
As noted above, in the vast majority of cases, both for NU and for BU, it is advisable to use linear method depreciation calculation.
Example
The organization purchased a computer, in the complex the cost of a PC is 137,000 rubles. The period of operation is determined by the local normative act at 32 months (depreciation group 2).
Monthly deduction rate: Na = 1/32 * 100% = 3.125% or 137000 * 3.125% = 4281.25 rubles. annual amount determined by multiplying by 12.
The main thing
- Depreciation of office equipment is carried out according to general rules calculation depreciation charges, in accordance with the norms of the OS classifier currently in force and the OKOF codes.
- For office equipment not mentioned in the classifier, the maximum depreciation group is selected according to the number of device elements included in it.
- For some types of office equipment, it is possible to use various options for OKOF.
- The computer is recommended to be considered as a single depreciation object, which includes all its components.
OKOF code 330.28.23.23 (Other office machines) including personal computers and their printing devices; servers of various performance; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks.
The scanner can be attributed to the OKOF group (OK 013-2014 (SNA 2008)) Computers and peripheral equipment - 320.26.2 (for example, to 320.26.20.15 - Other electronic digital computing machines, containing or not containing one or two of the following in one housing devices for automatic data processing: storage devices, input devices, output devices).
The value of the OKOF code for the printer
Why is it required right choice groups, and what coding to do if not explicitly stated? This is a write-off of depreciation cost. According to the third category, equipment is written off in 2-3 years. On the one hand, this is true in large companies. On the other hand, modern peripherals are designed to operate for at least 3 years. Writing off expensive color laser printing equipment with a scanner from fixed assets will not encourage the head of the enterprise. What conclusion can be drawn from this?
Effective January 1, 2019 new classifier fixed assets, it is also known as OKOF-2. Accordingly, the new coding for fixed assets must be used, while the old classifiers continue to operate. For quick transfer the OKOF-2 converter is used. At the same time, in new version there is also no concept of a multifunctional device, and difficulties arise with the coding of technology.
Accounting outsourcing, Green square LLC
Question: The organization purchased a multifunctional device that can both print and copy/scan documents. However, in the process of activity, the MFP is used mainly for printing documents (as a printer). Scanning and copying functions are used significantly less. To which depreciation group should the device be attributed: to the second (as electronic computing equipment) or to the third (as a means of blueprinting)
Moscow arbitrators clarified which depreciation group to include MFPs (Vesnitskaya E
As shown by the analysis of arbitration practice, the Moscow District is the leader in the consideration of cases related to the choice of a depreciation group for MFIs. At least we managed to find judicial acts of this kind only in the practice of this district. Let's give examples.
A modern office cannot be imagined without computers and office equipment. Printers, copiers, scanners, fax machines are no longer a luxury, but a production necessity. V Lately more and more business entities prefer multifunctional devices (MFPs), which can combine all of the listed types of office equipment. Typically, MFIs meet the criteria for depreciable assets. And this means that in tax and accounting their value is transferred to the expenses of the organization through the depreciation mechanism. To calculate it monthly amount the taxpayer must decide which depreciation group to include the MFP. To do this, as it turned out, is not easy. Indeed, in the OS Classification, on the basis of which the depreciation group of the OS object is usually set, the multifunctional device is not named. Competent authorities do not help payers of income tax in resolving this problem. Therefore, as often happens, the arbitrators, including the Moscow District, have to take the rap. In 2015, they considered at least two cases on the topic of interest to us. It should be noted that the judicial instances do not differ in unity of positions (as, indeed, tax authorities).
———————————
Approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1.
OKOF codes for office electronics
Answer: Light panels with built-in lamps are a type of electric lighting fixture, an electrical household appliance, i.e. refer to the grouping of OKOF codes "Other machines and equipment, including household inventory, and other objects" (code 330). Consequently, by the commission on the receipt and disposal of assets, they can quite reasonably be attributed to the OKOF grouping code 330.28.29 “Machinery and equipment general purpose other, not included in other groups” (letter of the Ministry of Finance of Russia dated December 27, 2019 N 02-07-08 / 78243).
Answer: V this case contextual search for the name of the specified fixed asset does not return any results. The most suitable code 330.31.01.1 - Furniture for offices and trade enterprises has been canceled since 08/01/2019.
Therefore, since the new classifier does not provide for separate codes of the named fixed asset, then, in our opinion, the conditional code 330.28.99.39.190 “Other special-purpose equipment not included in other groups” can be determined for it, or it can also be recommended to consider it remotely appropriate code 330.32.50.30 - Medical furniture, including surgical, dental or veterinary furniture; barber chairs and similar chairs and parts thereof.
It should be noted that the determination of the appropriate OKOF code is within the competence of the commission for the receipt and disposal of assets
Which depreciation group include office equipment
Given the technical capabilities of the specified multifunctional device, it can be attributed to the second depreciation group (property with a useful life of more than 2 years to 3 years inclusive) - 14 3020000 "Electronic computing equipment (including personal computers and printing devices for them; servers of various performance ; network equipment of local area networks; data storage systems; modems for local networks; modems for backbone networks).
Depreciation groups are established by Decree of the Government of the Russian Federation of 01.01.2002 N 1 "On the Classification of Fixed Assets Included in Depreciation Groups". At the same time, clause 1 of the Resolution specifically stipulates that the approved Classification can also be used for accounting purposes.
From server to MFP: how to account for unusual office equipment
- store and manage information in one place;
- access the Internet from each workplace;
- use one program or one technical device (printer, fax, copier, etc.) simultaneously for several employees, and with the ability to do this remotely.
A single server, which usually looks like a computer system unit, does not cause any particular problems. If you suddenly managed to get a device for 40,000 rubles. or less (including the cost of software), then in accounting and tax accounting it can be included in expenses immediately upon commissioning clause 5 of PBU 6/01; sub. 3 p. 1 art. 254 of the Tax Code of the Russian Federation.
What depreciation group does the scanner belong to?
Answer: Depreciable property is divided into depreciation groups in accordance with its useful life. The organization determines this period independently, taking into account the classification of fixed assets, approved. Decree of the Government of the Russian Federation of 01.01.2001 No. 1 (clauses 1, 4 of article 258 of the Tax Code of the Russian Federation). If the fixed asset is not specified in this classification, then its useful life is set in accordance with the technical specifications or recommendations of manufacturers (clause 6, article 258 of the Tax Code of the Russian Federation).
MFP in the classification, approved. Decree of the Government of the Russian Federation of 01.01.2001 No. 1, are not directly named. At the same time, such devices combine several devices at once with different functions (printer, copier, scanner) and different useful lives.
MFP - the third depreciation group - from 3 years to 5 years
The IFTS indicated that the MFP has different functions, can be used both as a printing device (while it only works with a computer), and as a copying tool (it works independently). In this regard, it is subject to inclusion in the 3rd depreciation group with a useful life of more than 3 years up to 5 years inclusive.
The arbitrators pointed out that in accordance with the Classification of Fixed Assets Included in Depreciation Groups, photocopying facilities (including copying and rapid reproduction facilities) belong to the third depreciation group with OKOF code 14 3010210 (property). At the same time, according to the note to this position, the means of blueprinting include means of copying and online reproduction.
Depreciation group requirements
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, it is determined initial cost. Accounting during use is carried out at residual value.
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.
05 Aug 2018 2810Since the beginning of 2017, depreciation groups for fixed assets have been determined based on the new rules regulated by the adopted Classification of fixed assets by depreciation groups and updated OKOF codes. In this regard, ordinary users have many questions regarding the determination of the depreciation group of a particular property.
Indeed, the innovations are very significant: not only the configuration of the codes has changed (now they are written in the format ***.**.**.**.***.), but also the structure of the Classifier. With the introduction of new technologies, it takes into account objects that did not exist during the approval period of the previous document, as well as removed, merged or separated some positions. For example, in one generic object " Informational resources v in electronic format» now includes several types of software. For some items of property, changes in the OKOF code also led to changes in the useful life; for others, the changes affected only the code, without affecting the period of effective use. Let's figure out which depreciation group the computer belongs to in accordance with the OS Classification adopted by Resolution No. 640 of 07/07/2016.
Computer depreciation group
The previous edition of the OKOF, valid until 01/01/2017, the OKOF code for a personal computer was determined by the numbers 14 3020000 and combined types of property in the second depreciation group “Electronic computing equipment, incl. PC and printing devices for them.
From 01/01/2017, OKOF code 330.28.23.23 defines the general category in the second depreciation group "Other office machines", which, along with other office equipment, also includes a personal computer.
Thus, with the change of the OKOF code for the “computer” object, the depreciation group did not change (second), the useful life also remained unchanged and today, as before, is more than 2 to 3 years inclusive.
So, having figured out which OKOF group the computer belongs to, we can understand that other similar office equipment belongs to the second depreciation group and is combined with the OKOF code 330.28.23.23.
Note that a computer is a complex of structurally connected objects, ready for work. Therefore, a laptop (depreciation group 2), as well as a stationary computer, which can immediately join the production process and start generating income for the company immediately after purchase, has the same useful life of 2 to 3 years upon registration.
A ready-to-work complex is also a monoblock (the depreciation group is also the second), which is considered as a computer combined with a monitor in a single case and does not require additional equipment. But the situation is somewhat different with such an object as a monitor.
Monitor: OKOF and damping group
The current legislation gives a clear definition of property recognized as depreciable. Indispensable conditions for depreciation are the fact that the object is owned by the company, as well as its participation in activities that generate economic income. The monitor, considered as a separate item, cannot meet this condition, since it is not able to bring profit to the enterprise. And only as part of a complex combined with a processor, keyboard and having a common control, it can be recognized as an inventory object. Recall that each position in such a complex of objects cannot function independently.
Based on the arguments presented, we can state the following: a separate monitor should not be accounted for as part of the company's fixed assets. It should be attributed to the accounts of materials or goods, if its further sale is expected. If the monitor acts as part of a single operating complex, then such a set of equipment is an object of the "computer" OS. What depreciation group can be used for this object is already known - the second. In accordance with the new Classification, it is assigned the OKOF code - 330.28.23.23, and the useful life is from 2 to 3 years inclusive.
