Benzokosa okof new. New classifier-reference book okof. Download transition keys

Anna Gorokhova, Leading Methodologist at BDO UniconOutsourcing

Changes in the accounting of fixed assets in 2017 are associated with the introduction of a new of the All-Russian classifier fixed assets OK 013-2014 (SNA 2008). Decree of the Government of the Russian Federation dated 01.01.2002 No. 1, which approved the Classification of fixed assets for tax accounting purposes, has also been amended (Regulation of the Government of the Russian Federation dated 07.07.2016 No. 640). In some cases, the amendments will affect the definition of the term beneficial use newly acquired property.

Recall that for the purposes of tax accounting, from January 1, 2016, property with a useful life of more than 12 months and an initial cost of more than 100,000 rubles is recognized as depreciable. The new limit is valid for property put into operation since 2016. In accounting, the same limit remained - 40,000 rubles.

Depreciable property is distributed into depreciation groups in accordance with its useful life (SLI) (clause 1, article 258 of the Tax Code of the Russian Federation).

From January 1, 2017, organizations will also determine the depreciation periods for fixed assets according to the new Classifier of fixed assets OK 013-2014 (SNA 2008) (approved by order of Rosstandart dated December 12, 2014 No. 2018-st).

The old Classifier of fixed assets OK 013-94, which determined one of the ten groups of depreciable property, will be cancelled.

In the new Classifier of Fixed Assets, the codes of fixed asset objects have completely changed: their numbering has changed. Partly changed and the names of objects. In this regard, amendments were made to the Decree of the Government of the Russian Federation (Decree of the Government of the Russian Federation dated 01.01.2002 No. 1 (hereinafter - Decree No. 1)), which approved the Classification of fixed assets for tax accounting purposes, were amended (Decree of the Government of the Russian Federation dated 07.07.2016 No. 640). These changes also come into effect on January 1, 2017.

Fixed assets classifier and transitional keys

In order to simplify the transition to the new Classifier of fixed assets, Rosstandart issued an order "On the approval of the direct and reverse transitional keys between the editions of OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian Classifier of Fixed Assets" (Order of Rosstandart dated April 21, 2016 No. 458), which gives tables of correspondence between old and new OKOF codes (the direct transition key establishes the transition from OK 013-94 to OK 013-2014 (SNA 2008), and the reverse transition key, on the contrary, the transition from OK 013-2014 (SNA 2008 ) to OK 013-94).

For most objects, the name remains the same, only the code number and the name of the subgroup have changed.

For example, according to the new Classification, the 2nd depreciation group (with a useful life of more than two years and up to three years inclusive) will include computers (the subgroup "Other office machines" with code 330.28.23.23 includes: personal computers and printing devices for them ; servers of various capacities; network equipment of local area networks; data storage systems; modems for local networks; modems for backbone networks).

According to the current (old) Classifier, this subgroup (which includes personal computers and printing devices for them, servers of various performance, network equipment for local area networks, data storage systems, modems for local networks, modems for backbone networks) also belongs to 2- and depreciation group with a useful life of more than two years and up to three years inclusive. But it is called "electronic computing technology" and has the code 14 3020000.

In some cases, specific types of fixed assets are not in the Classifier of fixed assets OK 013-2014, and then the correspondence should be established based on the characteristics of similar or similar objects.

The Classifier of fixed assets OK 013-2014 (SNA 2008) defines fixed assets. These are produced assets used repeatedly or continuously over a long period of time, but not less than one year, for the production of goods and services. Some positions of the current OK 013-94 do not correspond to the new definition of fixed assets. For them, in the column "Position name" of the correspondence table, an entry was made: "They are not fixed assets."

For example, microphones, loudspeakers, headphones, headsets with code 14 3230200, microphones with code 14 3230201, loudspeakers with code 14 3230202, perforators drilling, slotted with code 14 3315443, equipment for linear equipment rooms, amplifiers and low-frequency stands with code 14 3222400 now are not fixed assets.

The codes of the Classifier of fixed assets are used by the accountant when filling out the federal statistical observation form No. 11 "Information on the availability and movement of fixed assets (funds) and other non-financial assets". Also, in some cases, the determination of the right to use the UTII system may depend on the OKOF code.

But first of all, the All-Russian classifier of fixed assets is used to determine the depreciation rate of fixed assets in tax accounting, since in accordance with tax code taxpayers, when determining the depreciation group in which depreciable property should be included, are required to use the Classification of fixed assets approved by Resolution No. 1. And this Classification, in turn, is based on the OKOF classifier.

Classifier of fixed assets for determining the depreciation group and SPI

The useful life is the period (number of months) during which the company expects to use the fixed asset and receive economic benefits from it. Depending on this period, in tax accounting they belong to one or another depreciation group.

When accepting an object for accounting, each organization independently establishes the SPI on the date of its commissioning. But before you set the IRS for the acquired fixed asset, you need to determine which of the ten depreciation groups the object belongs to.

Each group has a minimum and a maximum. An entity may select a PDS within the specific depreciation group in which the fixed asset is included.

If the fixed asset belongs to the type that is not named in the Classification approved by the Government of the Russian Federation, then for such an object, the SPI should be established on the basis of technical documentation or manufacturer's recommendations. If there is no SPI in the technical documentation, the organization can use the data from the Classifier of fixed assets. The code of the fixed asset must be found in the OKOF and the depreciation group must be determined according to this code (the ranges of codes in the Classifier are given in addition to the names of fixed assets in the explanation column).

Application of the Classifier of fixed assets in accounting

Decree No. 1, approving the Classification of fixed assets for tax accounting purposes from 2017, states that the Classification should be applied for tax accounting purposes. The provision that the Classification can also be used for the purposes of accounting. This is quite natural, since tax law should not regulate accounting issues. But does this mean that the tax classification can no longer be used in accounting?

The useful life in accounting is the period during which an item of fixed assets should bring economic benefits to the organization, that is, income. In accordance with PBU 6/01 "Accounting for fixed assets" (approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n), the SPI of an item of fixed assets is determined based on:

the expected life of this facility in accordance with the expected productivity or capacity;

expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;

regulatory and other restrictions on the use of this object (for example, the lease term).

Thus, in accounting, an organization can independently determine the SPI without relying on any norms or classifiers.

There is no prohibition on the use of the Classifier of Fixed Assets established for tax purposes in accounting. Most companies use this Classification for accounting purposes, fixing this order in the accounting policy of the organization. This option is chosen to optimize accounting work, to bring accounting and tax accounting closer together (including in order to avoid the need to apply temporary differences).

IDS of fixed assets that were in operation

The new codes and the new Classification will apply to property, plant and equipment acquired after January 1, 2017. And how to determine the SPI if the organization in 2017 had fixed assets that were in operation in its accounting records?

Recall that the company has the right to independently establish in tax accounting the procedure for determining the STI for such fixed assets, while we can proceed from the period that (clause 7 of article 258 of the Tax Code of the Russian Federation):

1) determined by the Classification (that is, as a new object);

2) determined according to the Classification, but reduced by the period of actual use by the previous owner (the period of operation of the fixed asset by the previous owner must be documented, for example, by an act in the OS-1 form);

3) established by the former owner and reduced by the period of its actual use by this owner (these periods must also be documented).

Such options are provided for companies using the straight-line depreciation method. When using the non-linear method, the calculation of depreciation does not depend on the useful life of the fixed asset.

In the first two cases, in 2017, organizations will have to apply the new Classification (of course, this only matters if the SPI of the object has changed in accordance with the new Classification).

If the period of actual use of the fixed asset by the previous owner turns out to be equal to the period determined in accordance with the Classification, or exceeding this period, the company has the right to independently establish the STI, taking into account safety requirements and other factors.

Application of the Classifier of fixed assets when changing the SPI

By general rule The SPI is reviewed when the initially established normative indicators of the facility's functioning have improved as a result of completion, additional equipment, reconstruction, and modernization.

Recall that in tax accounting, an increase in the SPI can be made only within the time limits established for the depreciation group in which the fixed asset was previously included. If the useful life after the reconstruction, modernization or technical re-equipment has been increased, the organization has the right to charge depreciation at the new rate calculated based on the new useful life of the fixed asset (letter of the Ministry of Finance of Russia dated 04.08.2016 No. 03-03-06 / 1 /45862). But such a recalculation of the depreciation rate will lead to the fact that the object will be depreciated longer, therefore, for an organization in this case it is more profitable to charge depreciation at the previous rates.

If, after modernization (reconstruction), the initial cost of the object has changed, but the FIT has remained the same, then the depreciation rate cannot be revised when using the straight-line method in tax accounting, and at the end of the FIT, the fixed asset will not be fully depreciated. However, according to the explanations of the Ministry of Finance of Russia, organizations in this case are allowed to continue accruing depreciation linear method before full repayment the cost of the fixed asset and after the end of the JFS, if it was not revised after the modernization (reconstruction) of the fixed asset (letters of the Ministry of Finance of Russia dated 05.07.2011 No. 03-03-06/1/402, dated 10.09.2009 No. /167, dated February 12, 2009 No. 03-03-06/1/57).

When after modernization (reconstruction) specifications the object has changed so much that it began to correspond to the new OKOF code (in 2017, old and new codes will have to be analyzed), the object should be considered as a new fixed asset. In this case, it will be necessary to determine its initial cost and the SPI will need to be re-used using a new Classifier.

And in accounting, SPI is an estimated value. Therefore, the organization has the opportunity, without taking into account any norms, to change (clarify) the SPI in such cases as, for example, modernization or reconstruction, with the reflection of such an adjustment in accounting and reporting. At the same time, the possibility of revising the SPI as estimated value must be fixed in the accounting policy of the organization.

With the definition of a specific depreciation group. It depends on it the period during which the cost of fixed assets will be taken into account in income tax expenses. When assigning a property to a depreciation group, the company must be guided by the Classification of fixed assets, in accordance with Decree of the Government of the Russian Federation No. 1 dated January 1, 2002. And this document, in turn, is based on the All-Russian Classifier of Fixed Assets (OKOF), approved by the Decree of the State Standard of Russia of December 26, 1994 No. 359. This huge document presented, perhaps, all possible types of objects that could only be important for accounting companies at the time of entry into force of the document. However, this classifier in its current form will soon lose its relevance. New OKOF codes have been introduced since 2017.

About the main changes in OKOF

In the current classifier, the coding of fixed assets had a 9-digit value of the form XX XXXXXXX. In the new OKOF from 2017, it will be a digital designation of the format XXX.XX.XX.XX.XXX. This innovation has changed the very structure of the classifier quite noticeably.

Some positions of the old classifier were actually removed, and in the new OKOF they were replaced by generalized names. For example, instead of unique types of various software, prescribed in separate lines in OKOF-1994 (operating systems and their extension tools, database management software, service programs, application programs for design, etc., more than a dozen software items in total), there will appear such object like " Informational resources v in electronic format others." At the same time, in OKOF-2017 there are many objects that had no analogues in the previous edition, in principle, due to the virtual absence of such equipment in the 90s of the last century

Among the changes in the OKOF since 2017, one can also note the new location of individual fixed assets relative to a particular depreciation group. In fact, this means the introduction of other useful lives for individual fixed assets, and therefore a change in the period during which the initial cost of such property has traditionally been written off in tax accounting so far.

Transition to the new OKOF from 2017

At the same time, it should be noted that the new OKOF reference book from 2017 will only apply to those fixed assets that the company will put into operation on January 1 next year. Simply put, it will not be necessary to re-determine the depreciation group of an asset acquired earlier, even if, according to OKOF-2017 with a breakdown and a group, the useful life of such an object should have changed.

Depreciation on "old" fixed assets will need to be taken into account in the same order, that is, without changing the originally determined period for writing off expenses.

For the property with which companies will work after the new year, special tools have been developed that allow relatively painlessly to make the transition to the new OKOF from 2017. These are the so-called direct and reverse transitional keys between the edition of the All-Russian Classifier of Fixed Assets of the 1994 model and OKOF-2017. And you get depreciation groups with decoding from this document for both editions at once.

They are presented in the Order of Rosstandart dated April 21, 2016 No. 458. The document offers a comparative table that compares specific objects of funds. Using this table, you can relatively easily choose a new encoding for a particular object. By the way, if the OKOF code was still registered in the fixed asset accounting card, then it should be updated. However, in the standard form OS-6, the indication of such a code was not mandatory. Accordingly, if the company did not use the encoding from the OKOF when registering the inventory card, then enter into it new code not required.

What is OKOF? The concept of the All-Russian classifier of fixed assets is familiar to all specialists responsible for accounting for enterprise objects. OKOF was developed for systematic work with funds or, which is the same in this case, fixed assets (OS). When compiling it, the standards and principles of accounting, statistical and international accounting were taken into account.

How it works? All enterprises in the process of activity, one way or another, acquire and use the OS. Each purchased item of property is assigned an individual depreciation group. The write-off period, that is, the use of fixed assets, depends on the code of the depreciation group assigned to them. This means that the cost of fixed assets according to the OKOF will be expensed within a certain period established by the enterprise.

Before 01/01/2017, classifier No. 359, approved by the State Standard in 1994, was used in accounting to attribute objects of ownership to certain depreciation groups of fixed assets. The document was very voluminous, so it was inconvenient to use. It has been in use for over 20 years and has been constantly updated. Despite this, the OKOF reference book has lost its relevance, and many definitions and signs of OS classification are outdated. Therefore, on January 1, 2017, a new one was put into circulation.

Main changes in OKOF

The latest OKOF reference system, which went into effect in 2017, has undergone major improvements and changes compared to the previous one. It was developed with a focus on international systems accounting: codes were taken into account during development economic activity enterprises (OKPD), the composition of depreciation groups has changed, the period for writing off fixed assets. The key changes in the new OKOF affected the structure of the codes - instead of nine characters, the codes now consist of twelve, and the composition of seven general groups.

The first 3 digits of the OKOF indicate belonging to the main group of fixed assets, and the rest - to OKPD2 according to CPA 2008 (to types of activities).

Basic OKOF codes

• 100/Residential buildings, premises;
• 200/Buildings, other than residential, structures;
• 300/Machinery and equipment as well. household inventory, and other objects;
• 400/Weapon systems;
• 500/Cultivated biological resources;
• 600/Expenses for the transfer of ownership of non-produced assets
700/Objects of intellectual property.

Subgroups have been created in each group, and a specific OKOF code has been assigned to each OS.

Transition to the new OKOF in 2017

When commissioning fixed assets acquired in 2017, enterprises should definitely apply the new OKOF. The principle of accounting for fixed assets acquired before January 1, 2017, on the contrary, should not be changed. Taking into account the depreciation for fixed assets put into operation until 2017, one should adhere to the previous procedure, that is, do not change earlier set time write-offs.

For a comfortable transition to the new OKOF within the specified time frame, Rosstandart Order No. 458 of April 21, 2016 should be followed. The document presents a comparative table of "old" and "new" OS objects and the so-called "transitional keys". All information is presented in the form of a table, with which you can easily choose a new encoding for the OS.

The table lists all items that are this moment not included in fixed assets, i.е. which do not need to be depreciated and transferred to the operating system.

In the new OKOF, many objects that were previously used as fixed assets, and for which depreciation was charged, are no longer classified as such. Actions with such funds are as follows:

• We clarify the correctness of the indication of the old OKOF code, valid until 2017;
• We set a new OKOF code using the transition key table (Order No. 458);
• We enter information into the OS inventory cards and note that the application begins on January 1, 2017. For property put into operation before 2017, retraining should not be done, it is only required to change the code values.
• If, according to the new procedure, property is classified as inventory, then it should also be transferred. But this, in turn, also applies only to objects that have arrived at the enterprise since the beginning of 2017. The OS put into operation earlier, but meeting these criteria, should not be transferred to the MPZ.
• We select a new depreciation group for fixed assets registered later than December 31, 2016. The service life of objects delivered before January 1, 2017 does not change. In the absence of a suitable code, a value of a higher level should be selected.

Loading the OKOF classifier for 1C 8.3 and 8.2

Since 01/01/2017, enterprises have been using both the "old" and the "new" OKOF. The “old” OKOF has already been loaded and is being used at work, but for all newly introduced operating systems in 2017, OKOF with new terms of use is used. To work properly with the OS, we need to download and switch to the new OKOF in 1C.

How to download OKOF in 1C

Consider loading the OKOF classifier into the 1C program using an example.

To update the OKOF in 1C Accounting 8.3, go to the "References" in the "Fixed Assets" section and find the desired document.

If the reference book “OKOF Classifier” is not displayed on the screen, you should add it to the menu using the settings (the settings button is presented in the form of gears).

A menu opens with a choice of actions from which we select the navigation setting.

On the navigation panel settings screen, select "OKOF Classifier", click "Add", and then - "OK".

As a result, in the "Directories", in "OS and NMA", the required "OKOF Classifier" will be displayed on the screen.

The program offers to open the file for download.

To download the OKOF update file in 1C 8.2, select a document previously downloaded and saved on your computer.

We click on it, and the 1C program starts downloading the file.

A message appears on the screen:

After the message disappears from the screen, you can proceed to upload the file to the program. To do this, in the lower right corner, click "Download".

At the end of the download, the screen will show “Download completed”, and the current “OKOF Classifier” will automatically be displayed.

New OKOF in 1C since 2017 for OS

Let's look at an example of how to choose a new OKOF code for the OS.

When filling out the OS card in the program, the OKOF code is filled in an empty field.

By filling in the OKOF code in the card, you can select information from two different directories: the “OKOF Classifier”, valid until 01/01/2017, and the “OKOF Classifier”, which entered into force after this period.

We select the desired depreciation group in the OKOF 2017 classifier.

We write down the data and draw the OS card.

OKOF update in 1C

To update the classifier, go to "References" again and select "OKOF Classifier".

In the Classifier and click "Load Classifier".

1C programmer consultation on our website or contact our specialists on .

The acquired fixed assets of the company are subject to reflection in financial accounting with a breakdown by depreciation groups. The accounting period of the value of funds in the company's income tax costs depends on this.

The accountant refers the property to a certain category for depreciation based on a special reference book - Classifier of fixed assets accepted for use by all business entities in Russian Federation in 1994. A new similar document is in effect for 2018.

The document provides for an updated encryption - OK 013-2014. It is used to determine the timing useful operation main assets accepted in 2019 and subsequent periods. Some assets have been moved to other groups.

For property objects adopted earlier, the useful life does not change and continues to be determined by the old classifiers. If the property under the new OKOF is subject to a different category, then the terms do not need to be changed.

New edition of the reference book of fixed assets reinforces their definition. They are understood as active means that are used repeatedly or constantly for a long time (at least an annual period) in the production of products and the provision of services.

This definition excludes many of the tools available in the previous edition of the classifier. For ease of use and easy transition from one document to another, Rosstandart issued Order No. 458 in 2016, approving direct and reverse transition keys.

The new guide applies only to property objects from January 1, 2017. It is not required to determine the depreciation group of an asset entered earlier than this time, even if the SPI has changed in the new Classifier.

Depreciation accounting for previously acquired funds is carried out according to the same rules, i.e. The period originally set for writing off costs does not change.

For fixed assets, specialized tools, providing a smooth transition to the use of the new directory: direct and reverse keys between the old and new editions. The depreciation group with decoding is presented simultaneously for both options in the Order of Rosstandart No. 458 of 2016.

The act contains comparison table, which details the comparison of specific property objects. With its help, it is quite easy to make a selection of new code for each OS.

The direct key to the transition from the old reference set to the new OKOF is represented by a table with the codes and names of each position of both editions. The transitional key for each item in the 1994 code matches one or more items in the updated directory.

Attention! If the code for the old OKOF is entered on the asset accounting card, it must be updated. Such actions are not required only if the company did not use the OKOF encoding when registering the inventory card.

To use correctly new form documentation on the depreciation of fixed assets of the enterprise, accountants should follow some recommendations:

1. Find the OKOF-2017 classifier.
2. Find the desired object.
3. If the name does not match the name of the accounting asset, you need to find a section where there are similar items with an encoding.
4. With the presence of the code designation of the left column in the classifier, it is easy to find the desired object.
5. Determine the depreciation group to which the material belongs.
6. Set wear or useful life.

The features of the transition to the new reference book for the classification of fixed assets are following points:

1. It is not necessary to apply the new coding to property that was registered before 2017. However, if all accounting is transferred to a new numbering, then this will not be superfluous.
2. SPI is determined once when the property is put into operation.
3. The SPI of an object can be reviewed if it is updated;
4. Replacement primary documentation not required. The old designations do not lose their effect.
5. Switching to new codes should be done using specially designed transition keys.

The new guide is designed for solving the following problems:

1. Transition to the classification used in international practice.
2. Estimates of the state, composition and volume of funds.
3. Implementation of asset accounting functions.
4. Calculation of economic indicators.

If a particularly difficult situation is encountered, it is worth being guided by a logical approach, which is associated accounting policy business entity. But the choice of classification must be justified and consistent with the objectives of rational taxation.

The reference book on the classification of fixed assets is used by accountants to determine the depreciation group for a particular property item.

When does the law establish the obligation to adjust the useful life of a fixed asset, if a reference book with a breakdown and a depreciation group indicates a change in the latter?

Do not worry: a revision of the depreciation rate is not required if, according to OKOF-2017, the property object has moved to a different category and its STI has changed. The new edition does not apply to old assets. It is relevant only for items introduced since January 1, 2017. For them, new terms of service should be established.

To prevent accountants from getting confused, by Order No. 458 in 2016, Rosstandart approved the previously used and newly introduced codes. The table helps to replace the encryption provided by the current document with the new encoding used since 2017. It is a transitional key from one edition of the classifier to another.

For each position of the old directory, one or more types of the corresponding objects of OKOF OK 013-2014 are defined.

To the positions of the 1994 classifier that are not related to fixed assets in accordance with the definition set out in new edition directory, in the column provided for entering the name of the asset, it is written "They are not OF". Such an inscription indicates that no correspondence is determined with such positions.

Assets under the old document whose names include specific items of fixed assets not available in the 2017 OKOF are assigned a match based on the scope of definitions of the respective funds. For example, positions with names "Power Plant Buildings", "Diesel power plant", "Nuclear power plant", "Hydraulic power station" in accordance with OKOF-2017, a single designation was delivered "Power Plant Building".

To easily navigate the transitional keys, it is recommended:

1. In the absence of any name according to OKOF-2017, stop choosing the most appropriate option from the previous edition.
2. Do not designate new and old standards if the name is removed by the new standards.
3. It is necessary to designate those names in the new reference book for the classification of fixed assets for which there is no correspondence in the previous document.
4. For any questions, please contact the dedicated hotline help for accountants. Phone numbers are not difficult to find, they are publicly available.

The new asset coding classifier includes 7 cushioning groups. Their composition and digital cipher have undergone a change.

Innovations touched the following features of property accounting:

1. Separate assets have moved to another category (the depreciation period has changed).
2. The number of symbols in the designation of property objects has increased from 9 to 12.
3. Approximately 500 items have been moved to "Materials".

The structure of the new designation should be taken into account, including the class, subclass, group, subgroup, species, category, subcategory. The first three characters in the new encoding ХХХ.ХХ.ХХ.ХХХ correspond to the designation of the type (group) of property. The following codes correspond to the signs of the all-Russian classification depending on the types of economic activity OKPD-2 OK 034-2014. Their number depends on the number of characters in OKPD-2 and varies between 2-9 characters.

As you can see, the search for a tool in the new classification is carried out by moving up the steps until the desired grouping code is found. It can be in several depreciation groups at once. In this case, it is necessary to analyze the principle of asset allocation, paying attention to the notes in the lines.

It should not be searched similarly to the previously applied definition. The property is detailed based on different principles. In the new version, the detailing is enlarged. The shuffling of assets in the grouping was also carried out.

The application of the new OKOF is further described in this video.

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 2020, the grouping of property, plant and equipment underwent 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:

Confirmation of the date of entry into operation of the OS is carried out by drawing up about this separate act. It is required to calculate property tax, VAT deductions, the start of depreciation, as well as to confirm the initial cost of the property, its service life, 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 2020, 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 is no individual lines on unique types of various software, and a common object “Information resources in electronic form other” appeared.

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 periods for them, and, consequently, a change in the period for writing off their original cost in tax accounting.

Innovations are applied only to the OS put into effect from January 1, 2020. 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 2020 are available in the order of Rosstandart No. 458 of 2020. 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 feature is underestimated, although, together with functionality, it helps to attribute depreciation deductions on cost items. It is mandatory in accounting, analysis and reporting (mainly statistical) and is especially important in multidisciplinary structures.

The main feature of the classification of fixed assets in accounting and tax reporting is the service life (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 widely used practice 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:

The next step is to determine the useful life of the OS. You can select any number of years in established 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 establishing different terms for tax and accounting purposes, 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 fixed assets 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 2020).

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 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 2020).

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