Okofo building and facilities. The organization acquired a non-residential premises for office on the first floor of a panel residential apartment building. Which depreciation group can include this non-residential premises in order to calculate the income tax? Name V.

Question: The organization has acquired non-residential premises under the office on the first floor of a panel residential apartment house. To which depreciation group Can this non-residential premises be attributed to calculate the income tax?

Answer: An office-acquired office non-residential premises located on the first floor of a panel residential apartment building for the purpose of determining the term useful use and the calculation of income tax, in our opinion, from January 1, 2016 can be classified as a grouping of 210.00.00.000 "Buildings (except for residential)" of the All-Russian Classifier of the Fund OK 013-2014 (SNA 2008) (accepted and introduced in The action by order of Rosstandart dated 12.12.2014 N 2018) (hereinafter - OK 013-2014) and the tenth depreciation group (property with a useful life of more than 30 years).

Justification: In tax accounting according to paragraph 1 of Art. 258. Tax Code RF amortized property is distributed over depreciation groups in accordance with the timing of its useful use. Useful use is recognized as a period during which the facility of fixed assets is used to fulfill the goals of the taxpayer.

Useful use deadlines is determined by the taxpayer independently on the date of commissioning of the object of depreciable property in accordance with the provisions of Art. 258 of the Tax Code of the Russian Federation and taking into account the classification of fixed assets included in the depreciation groups approved by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (hereinafter - the classification of fixed assets). A list of property that belongs to the main funds is established by the OKOF.

Until January 1, 2016 acts All-Russian Classifier The basic funds of OK 013-94, approved by the Resolution of the Russian State Standard of Russia dated December 26, 1994 N 359 (hereinafter - OK 013-94), according to which premises built into buildings and intended for shops, canteens, hairdressers, studies, rental items of cultural and household goods The appointment and economic domestic, kindergartens, nursery, branch offices, banks and other organizations whose appointment is other than the main appointment of the building are included in the main building. Despite the fact that this explanation concerned the subsection "Buildings (except for residential)", we believe that the specified may be attributed to the subsection "Housing".

Thus, according to the current OK 013-94, for the purposes of determining the service life and calculating income tax, non-residential premises, located in the residential apartment housemay be attributed to the "Housing" subsection OK 013-94. According to the classification of the main dwellings (residential buildings), are assigned to the tenth depreciation group with a useful life of over 30 years (code 13,0000,000).

In connection with the publication of the order of Rosstandart N 2018, the previously operating OK 013-94 from January 1, 2016 loses its strength.

In the introduction to the new OK 013-2014, it is indicated that if various premises of the same building (including premises built into buildings) have various owners (including when privatizing apartments) or are used for various activities, classification objects may be Individual rooms. We believe that the non-residential premises located in a residential building can be attributed to the grouping of 210.00.00.00.000 "Buildings (except for residential)" OK 013-2014.

IN this case A non-residential premises is located on the first floor of a panel residential apartment building.

According to the classification of fixed assets of the building (except for residential) with durable coatings refer to the tenth depreciation group (property with a useful life of more than 30 years). Such a term is set for buildings (except for residential), with the exception of those entered into other groups (with reinforced concrete and metal frames, with walls of stone materials, large blocks and panels, with reinforced concrete, metal and other durable coatings). In some cases, based on technical characteristicsThe panel buildings can be attributed to the seventh depreciation group.

Thus, we believe that in the situation described above, based on the characteristics given in the classification of fixed assets, the non-residential premises for the office on the first floor of the panel residential apartment building belongs to the tenth group (property with a useful life of more than 30 years) (code 11 0000000 OK 013 -94).

Answer:

An office non-residential premises acquired on the first floor of a panel residential apartment building, for the purposes of determining the useful life and calculation of income tax, in our opinion, in 2016 could be attributed to the "Housing" subsection OK 013-94. According to the classification of fixed assets of housing (residential buildings) are related to

From January 1, 2017, this object can be attributed to the grouping of 210.00.00.00.000 "Buildings (except for residential)" of the All-Russian Classifier of the Fund OK 013-2014 (SNA 2008) and to tenth depreciation group (Property with useful life of over 30 years).

Justification:

In tax accounting according to paragraph 1 of Art. 258 of the Tax Code of the Russian Federation depreciable property is distributed on depreciation groups in accordance with the timing of its useful use. Useful use is recognized as a period during which the facility of fixed assets is used to fulfill the goals of the taxpayer.

Until January 1, 2017, the All-Russian Classifier of the Basic Funds OK 013-94 was operating, approved by the Resolution of the State Standard of Russia dated December 26, 1994 N 359 (hereinafter - OK 013-94), according to which premises built into buildings and intended for shops, canteens, hairdressers , Atelier, rental items of cultural and household goods and households, kindergartens, nursery, branches of communication, banks and other organizations, the appointment of which other than the main appointment of the building is included in the main building. Despite the fact that this explanation concerned the subsection "Buildings (except for residential)", we believe that the specified may be attributed to the subsection "Housing".

Thus, according to OK 013-94, for the purpose of determining the service life and calculating the income tax, a non-residential premises, located in a residential apartment building, can be assigned to the "Housing" subsection OK 013-94. According to the classification of fixed assets of housing (residential buildings) are related to tenth depreciation group With a useful life of more than 30 years (code 13,0000000).

In connection with the issuance of the Order of Rosstandart N 2018-state, the OK 013-94 from January 1, 2017 was raised.

In the introduction to the new OK 013-2014 is indicated that if various premises of the same building (including the premises built into buildings) have various owners (including the privatization of apartments) or are used for various activities, classification objects may be separate premises. We believe that the non-residential premises located in a residential building can be attributed to the grouping of 210.00.00.00.000 "Buildings (except for residential)" OK 013-2014.

In this case, the non-residential premises is located on the first floor of a panel residential apartment building.

According to the classification of fixed assets of the building (except for residential) with durable coatings relate to tenth depreciation group (Property with useful life of over 30 years). Such a term is set for buildings (except for residential), with the exception of those entered into other groups (with reinforced concrete and metal frames, with walls of stone materials, large blocks and panels, with reinforced concrete, metal and other durable coatings). In some cases, based on technical characteristics, panel buildings can be attributed to seventh depreciation group.

Information is provided by the reference and legal system "ConsultantPlus".

In order to rapproche account the accounting and tax accounting When establishing the sleeve for fixed assets, it is recommended to install the same sleep for the purposes of tax and accounting. For this, it is more convenient to use classifications YuS, approved (Article 258 of the Tax Code of the Russian Federation, PBU 6/01).

The classification of the OS does not contain an object - office space. However, in the introduction to the EKOF, which are the basis of classification, it is said that the premises built into the buildings included in the main building. Accordingly, the depreciation group and the use of the OS - the office must be installed according to the depreciation group. business centerwhere the office is located.

According to the classification of fixed assets of the building (with reinforced concrete and metal frames, with walls of stone materials, large blocks and panels, with reinforced concrete, metal and other durable coatings) are assigned to the 10th depreciation group with a useful life over 30 years old.

How to establish the useful life of the facility of fixed assets

The useful life of a fixed assessment for accounting purposes The commission can determine in two ways:

First method. According to the rules established in paragraph 20 of PBU 6/01, useful life is determined on the basis of the following factors:

For details on determining the useful use of the classification, see how to determine the period during which the property will be amortized in tax accounting.

The selected option for determining the useful use of the fixed assembly is consolidated in accounting policies for accounting purposes.

The useful life of the fixed assessment by order of the manager, drawn up in arbitrary form. In the future, this period can be revised only after reconstruction, modernization, completion or retrofitting of the fixed assets. In all other cases, the useful life of a fixed assessment cannot be revised regardless of whether the main means exploit or not after the end earlier established period useful use. Such order follows from paragraph 6 of paragraph 20 PBU 6/01 and paragraphs, Methodical instructions, approved by the Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

Glavbukh advises: set the same dates for the useful use of the fixed assessment for accounting and tax accounting purposes. And then you do not have to reflect temporary differences (paragraph 8 of PBU 18/02).

Please note: the useful life of the fixed assets established in accounting is important when calculating property tax. This is due to the fact that property tax is calculated from residual value The main means formed in the accounting (paragraph 1 of Article 375 of the Tax Code of the Russian Federation).

The more useful life of the fixed assets established for accounting purposes, the longer the organization will pay property tax. Accordingly, the less time, the smaller amount of property tax management will pay to the budget.

Therefore, if the service life in accounting is set less than in tax accounting, it is not excluded that when checking tax inspectorate It will require this to justify. To exclude these disagreements, in the order, justify differences in terms for accounting and tax accounting purposes.

ElenaPopova, State Counselor tax Service RF I Rang

How to determine the period during which the property will be amortized by tax accounting

In the tax accounting property depreciate during its useful life.

Fundamental rules

The useful life of the fixed assessment will determine independently according to such rules:

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 a fixed assessment in tax accounting: as any period provided for by the depreciation group, or as the maximum period established for the depreciation group

When determining the useful use of the fixed assessment, you can choose any period that corresponds to the time interval, which is provided for this or that depreciation group by the classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1. The Tax Code of the Russian Federation does not contain any restrictions on this issue, but, on the contrary, provides organizations with the ability 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).

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

To determine the depreciation group and useful life, contacting the relevant request to the Ministry of Economic Development of Russia.

To determine the useful life of the fixed assessment, the organization must independently taking into account the following rules:

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 useful life, contacting the relevant request to the Ministry of Economic Development of Russia. Such recommendations are contained in the letter of the Ministry of Finance of Russia of November 3, 2011 No. 03-03-06 / 1/711.

In addition, such situations are allowed to accrual depreciation on unified norms approved by the Resolution of the Council of Ministers of the USSR of October 22, 1990 No. 1072. However, the legality of using these norms is likely to have to defend in court. There are examples in arbitration practice. court decisionsconfirming the validity of this approach (see, for example, the definition of you of the Russian Federation of January 11, 2009 № you-14074/08, Resolutions of the Federal West Siberian District of May 5, 2012 No. A27-10607 / 2011, Far Eastern District from 19 May 2010 No. A16-1033 / 2009 and on December 29, 2009 No. F03-5980 / 2009, the North-West District of September 15, 2008 No. A21-8224 / 2007).

From the Decree 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)

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

OK 013-94 All-Russian Classifier for fixed assets (OKOF) (with change No. 1)

Paragraph 1
- according to the rules set in paragraph 20 of PBU 6/01;
- according to the classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1.
- the time during which plan to use the main remedy for income extraction. Including managerial needs, production, performance of work, the provision of services;
- the period, at the end of which the main tool will presumably be unsuitable for further use, that is, physically worn or morally obsolete. At the same time, the regime (number of shifts) and negative operating conditions of the main means, as well as the system or frequency of repair;
- regulatory and other restrictions on the use of the main fund (for example, lease term).
Point 2
- first of all, follow the classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1 of paragraph 3 of Art. 258 NK RF
- Classification, then establish a useful life on the basis of the manufacturer's recommendations and (or) technical conditions.
- first of all, it is necessary to be guided by the classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1. In this document, fixed assets depending on the useful life of their useful use are combined in 10 depreciation groups and are arranged in an increase in the useful life (clause 3 of Article 258 of the Tax Code of the Russian Federation). To determine the useful life, find the name of the mainstream in the classification and look at which group it relates;
- if the main tool is not specified in the classification, then it is possible to determine the useful life of the manufacturer and (or) technical conditions on the basis of the manufacturer's recommendations.
Point 3
Paragraph 4.

An object of classification of this subsection is every single-standing building. If the buildings are adjacent to each other and have a common wall, but each is an independent structural integer, they are considered separate objects.

Exterior extensions to a building with independent economic importance, separate boiler houses, as well as surplus buildings (warehouses, garages, fences, sheds, fences, wells, and so on) are independent objects.

Rooms built into buildings and designed for shops, canteens, hairdressers, studies, rental items of cultural and household goods and households, kindergartens, nursery, branch offices, banks and other organizations whose appointment than the main appointment of the building includes In the main building.

Classifier: OK OK 013-2014
Code: 210.00.00.00.000
Name: Buildings (except residential)
Daughter elements: 4
Depreciation groups: 6
Code in SNS 2008: AN1121
Name in SNS 2008: non-residential buildings
Direct transition keys: 1

Grouping 210.00.00.00.000 The OKOF contains 4 subgroups.

In the classification of fixed assets included in depreciation groups, code 210.00.00.00.000 is listed in the following groups:

To the grouping "Buildings (except for residential) non-residential buildings Even or their parts that are not intended for use as housing and representing architectural and construction objects, the appointment of which is to create conditions (protection against atmospheric influences, etc.) for labor, socio-cultural service of the population, storage material values etc.

TO this kind Fundamental Funds also include settlers with buildings raised on them and similar "floating" buildings. The composition of non-residential buildings and their parts also includes fittings, devices and equipment that are their inalienable parts, as well as historical monuments identified primarily as non-residential, i.e. The total useful area is not residential premises which takes at least 50% of the entire useful residential and non-residential area.

Non-residential buildings can be such objects as warehouses, garages and industrial building, Commercial (shopping) buildings, buildings for entertainment events, hotels, restaurants, schools, hospitals, prisons, etc. Premises of prisons, colonies, investigative insulators, barracks for prisoners, barracks for military, hostels of correctional and educational colonies, medical correctional institutions, schools and hospitals are treated as non-residential buildings, despite the fact that they can serve as a place of residence.

The object of classification of this type of fixed assets is every single-standing building. If the buildings are adjacent to each other and have a common wall, but each of them is an independent structural integer, they are considered separate objects.

In cases where various premises of the same building (including premises embedded in buildings) have different owners (including when privatizing apartments) or are used for various activities, individual rooms can be classified.

The 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 drainage with all devices and equipment; Internal network of power and lighting electrical wiring with all lighting reinforcement, internal telephone and alarm networks, admission ventilation devices, 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 rooms are taken into account in the respective groups.

Water, gas and thermal conducting devices, as well as drainage devices, are included in the 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 are included in the buildings, ranging from the introductory box or cable terminal (including box and couplings) or passing sleeves (including the bushings themselves).

Foundations under all kinds of objects, such as boilers, generators, machines, machines, devices and other, located inside buildings, are not included in the building, in addition to the foundations of large-sized equipment. The foundations of these objects are part of the objects established on them, the foundations of large-sized equipment, built simultaneously with the construction of the building, are part of the building. They, like a number of other specialized engineering and building structures, are essential component parts Buildings themselves.

Mobile manufacturing houses (workshops, boiler rooms, kitchens, PBX, etc.) and non-productive purposes (residential, domestic, administrative and other) refer to buildings installed in them equipment applies respectively to machines and equipment or other groupings of fixed assets.

Answer

Buildings refer to 4 to 10 amortization groups depending on their type.

Justification

The classification of fixed assets included in the depreciation groups determines:

TO the fourth depreciation group (useful life more than 5 years and up to 7 years) include "buildings (except for residential)" - "Buildings from film materials (air-powered, pneumarcasters, tents, etc.); mobile all-metal; mobile wood car; Kiosks and stalls from metal structures, fiberglass, pressed plates and wooden "(OKOF code 210.00.00.00.000).

TO Fifth depreciation group (Useful use for more than 7 years and up to 10 years) include "buildings (except for residential)" - "Collapsible and mobile buildings" (OKOF code 210.00.00.00.000).

TO sixth depreciation group (useful life of over 10 years to 15 years inclusive) include "residential buildings general purpose"-" housing frame-cacisic and other lightweight "(OKOF code 100.00.20.10).

TO seventh depreciation group (useful life for more than 15 years and up to 20 years) include "buildings (except for residential)" - "Wooden, frame and panel, container, wooden, frame-and-panel and panel, global, raw, samanny and other similar" (OKOF code 210.00.00.00.000).

TO the eighth depreciation group (useful life of over 20 years and up to 25 years) include "buildings (except for residential)" - "Buildings are frameless with walls of lightweight masonry, reinforced concrete, brick and wooden columns and pillars, with reinforced concrete, wooden and other overlaps; Wooden buildings with brushed or log chopped walls; Construction structures "(OKOF code 210.00.00.00.000).

TO ninth depreciation group (useful life more than 25 years and up to 30 years) include "buildings (except for residential)" - "Vegetable and fructurassic with stone walls, reinforced concrete columns or brick, reinforced concrete coatings "(OKOF code 210.00.00.00.000).

TO tenth depreciation group (useful life of more than 30 years) include "buildings (except for residential)" - "buildings, except for those who entered into other groups (with reinforced concrete and metal frames, with walls of stone materials, large blocks and panels, with reinforced concrete, metal and other durable coatings). "

"Residential buildings and premises" - "Housing, except included in other groups" (OKOF code - 100.00.00.00).

Note

The fourth depreciation group - property with a useful life of more than 5 years to 7 years inclusive;

The fifth amortization group - the property with a useful life of over 7 years to 10 years inclusive;

The sixth depreciation group - property with a useful life of over 10 years to 15 years inclusive;

The seventh depreciation group - property with a useful life of over 15 years to 20 years inclusive;

The eighth amortization group - property with a useful life of over 20 years to 25 years inclusive;

Ninth depreciation group - property with a useful life of more than 25 years to 30 years inclusive;

The tenth depreciation group - property with a useful life of over 30 years.

Additionally

Materials on the topic "Depreciation group"

Which depreciation group is the main tool?

Depreciation group - group of objects of amortized property (fixed assets and intangible assets), formed on the basis of useful life. The main purpose of the depreciation group is to determine the useful life of the object.

Question: The organization acquired a non-residential premises for office on the first floor of a panel residential apartment building.

Which depreciation group can include this non-residential premises in order to calculate the income tax?

Answer: An office non-residential room acquired on the first floor of a panel residential apartment building, for the purposes of determining the useful life and calculation of income tax, in our opinion, from January 1, 2016 can be classified as a grouping of 210.00.00.00.000 "Buildings ( In addition to the residential) of the All-Russian Classifier of the Fund OK 013-2014 (SNA 2008) (accepted and enacted by order of Rosstandart dated 12.12.2014 N 2018-st) (hereinafter - OK 013-2014) and to the tenth depreciation group (property with a term useful use over 30 years).

Justification: In tax accounting according to paragraph 1 of Art. 258 of the Tax Code of the Russian Federation depreciable property is distributed on depreciation groups in accordance with the timing of its useful use. Useful use is recognized as a period during which the facility of fixed assets is used to fulfill the goals of the taxpayer.

Until January 1, 2016, there is an all-Russian Classifier for basic funds OK 013-94, approved by the Resolution of the State Standard of Russia dated December 26, 1994 N 359 (hereinafter - OK 013-94), according to which rooms built into buildings and intended for shops, canteens, hairdressers , Atelier, rental items of cultural and household goods and households, kindergartens, nursery, branches of communication, banks and other organizations, the appointment of which other than the main appointment of the building is included in the main building. Despite the fact that this explanation concerned the subsection "Buildings (except for residential)", we believe that the specified may be attributed to the subsection "Housing".

Thus, according to the existing OK 013-94, for the purposes of determining the service life and calculating the income tax, a non-residential premises, located in a residential apartment building, can be assigned to the "Housing" subsection OK 013-94. According to the classification of the main dwellings (residential buildings), are assigned to the tenth depreciation group with a useful life of over 30 years (code 13,0000,000).

In connection with the publication of the order of Rosstandart N 2018, the previously operating OK 013-94 from January 1, 2016 loses its strength.

In this case, the non-residential premises is located on the first floor of a panel residential apartment building.

According to the classification of fixed assets of the building (except for residential) with durable coatings refer to the tenth depreciation group (property with a useful life of more than 30 years). Such a term is set for buildings (except for residential), with the exception of those entered into other groups (with reinforced concrete and metal frames, with walls of stone materials, large blocks and panels, with reinforced concrete, metal and other durable coatings). In some cases, based on the technical characteristics, panel buildings can be attributed to the seventh depreciation group.

An1131

When the position of the classification should be formed from OKPD2 in the OKPD2 OKPD2, which can be used as fixed assets.

If the objects of the basic funds do not have the corresponding groups in OKPD2 or the OKOF requires their other classification, the fourth and fifth signs of the OKOF code are "0".

These objects of fixed assets include the costs of improving land, the cost of transfer of ownership of unprovered assets, scientific research and development and others.

For example, there is a group of "230.00.11.10." Costs for land reclamation work. "

For individual positions, the OKOF provides explanations starting with the words "this grouping includes" (also includes, including includes, does not include).

In the grouping "Residential buildings and premises" for residential buildings and premises include residential premises and buildings or certain parts of buildings that are used in fully or mainly as accommodation places, as well as any interconnected extensions and construction and all stationary fittings and equipment installed in residential Buildings. This section also includes houseboats; barges and deckaders adapted for living; Mobile homes and autographs used by households as the main place of residence, as well as historical monuments identified primarily as housing, the total useful area of \u200b\u200bresidential premises of which takes at least 50% of the entire useful residential and non-residential area. Parts of residential buildings, such as apartments, are not highlighted in independent groupings, and for their encoding it is necessary to use the appropriate groups of buildings to which they relate.

Residential buildings and rooms purchased for servicemen should also be classified in this group, as they are used to provide housing services In the same way as residential buildings and premises purchased for civilians.

To the grouping "Buildings (except for residential) includes non-residential buildings of a whole or part of them, not intended for use as housing and representing architectural and construction objects, the appointment of which is to create conditions (protection against atmospheric influences, etc.) for labor, socially -cultural service of the population, storage of material values, etc. This type of fixed assets also includes debarkarerades with buildings raised on them and similar "floating" buildings. The composition of non-residential buildings and their parts also includes fittings, devices and equipment that are their integral parts, as well as historical monuments identified primarily as non-residential, i.e. The total utility area of \u200b\u200bnon-residential premises of which takes at least 50% of the entire useful residential and non-residential area.

Non-residential buildings may be such objects as warehouses, garages and industrial buildings, commercial (shopping) buildings, buildings for entertainment events, hotels, restaurants, schools, hospitals, prisons, etc. Premises of prisons, colonies, investigative insulators, barracks for prisoners, barracks for military, hostels of correctional and educational colonies, medical correctional institutions, schools and hospitals are treated as non-residential buildings, despite the fact that they can serve as a place of residence.

Built-in boiler plants (boiler, thermal points), including their equipment for affiliation, also belong to buildings. The main funds of separate boiler rooms are taken into account in the respective groups.

The ECOF to the grouping of the "facilities" includes engineering and construction sites, erected by construction and installation work.

The construction is the result of construction, which is a bulk, plane, or linear construction system, having a ground, overhead and (or) underground part, consisting of carriers, and in some cases enclosing building structures and intended for the performance of production processes of various types, storage of products, temporary stay of people, moving people and cargo.

Constructions are facilities that are firmly related to the Earth. For example, various kinds of containers for storing various kinds of substances mounted on the foundations or otherwise firmly related to the Earth belong to structures. Foundations under them are included in these structures.

Objects such as the equipment for the production process by performing certain technical functions related to the change in the subject of labor established on the foundation are not related to the facilities and are classified in the relevant groups of machinery and equipment. The foundation on which such objects are installed in the composition of this equipment.

Examples of structures include such objects such as highways, streets, automotive, railways, runways of airfields; Bridges, overpass, tunnels; aquatic highways, dams and other hydraulic structures; main pipelines, communication lines and power transmission; Local pipelines, mines and facilities for recreation, entertainment and leisure activities.

Historical monuments are also attributed to the facilities, which cannot be identified as residential or non-residential buildings. In addition, this subsection includes breakouts, dams, mounds to combat floods, etc., intended to increase the number and improving the quality of lands located in the immediate vicinity of these structures (adjacent to them), and the structures necessary for breeding aquaculture, such as fish farms, curtains for growing mollusks, etc.

The object acting as a structure is every individual structure with all devices that make it a single whole.

In particular, the oil well includes the tower and casing; The dam includes the body of the dam, filters and drains, sheets and cementation curtains, waterproofs and waterproofs with metal structures, fastening of slopes, roads over the body of the dam, bridges, platforms, fencing, etc.; The flight includes the foundation, supports, spans, flooring, paths along the overpass, fencing; The bridge includes a span structure, support, bridge fabric (bridge security bars, control and bridge flooring); highway In the established boundaries, it includes an earthly canvas with strengthening, upper coating and a road environment (road signs, etc.), other constructions related to the road - fences, gatherings, waterproof, cuvettes, bridges not more than 10 m.

The equipment installed on the construction is not included in the structure and is classified in the respective groups of machinery and equipment (for example, communication equipment (antennas, electrical equipment) installed on cellular tower).

Facilities that are not related to machining industries, such as sports facilities of various types of attractions; Construction of sports and playgrounds; Specialized transportation facilities - funicular, mountain-ski lifts, cableways and similar intended to move people and cargo for small distances, are taken into account as structures, including foundations and all equipment, which is an integral part.

This group also includes tanks, tanks and similar tanks from metals, steam boilers, barrels and similar containers from ferrous metals, installed on land-related foundations.

The grouping "Earth Improvement" grouping includes the result of actions, which leads to a significant increase in the number, improvement of the quality or productivity of the Earth or prevents its deterioration, for example, the costs of land reclamation work, land reclamation, relief change (territory layout). These improvements are physically able to be separated from the Earth itself and do not lead to the creation of material assets (buildings, structures), which could be shown in the balances separately from the Earth itself.

The costs of improving land are a category of basic funds, differing from both fixed assets taken into account in other subsections, and from non-produced assets that are not part of the main funds, which include land. Regardless of the improvements conducted on them, the Earth's improvements remain unprovable assets, and the possession of them is associated with profit or loss, regardless of the price changes associated with improvement. In cases where it is impossible to separate the cost of improvements from the value of the Earth before improvement, the costs of improving the Earth do not relate to the main funds.

The costs associated with the transfer of land ownership should relate to the improvement of land.

Grouping "Machines and equipment, including economic equipment, and other objects" includes three groups: "Vehicles", "Informational, Computer and Telecommunication (ICT) Equipment", "Other machines and equipment, including economic equipment, and other objects."

In the grouping "Vehicles" classified means of movement, intended for the movement of people and cargo, railway rolling stock (locomotives, wagons, etc.); The rolling stock of marine and water transport (vehicles of transport of all types, courts are service and auxiliary, rescue, icebreakers, tugs, pontoons, floating docks, ships pilots and other); Moving car transport (cargo, passenger cars, buses, trolley buses, tractors, trailers and semi-trailers); Mobile composition of air transport (aircraft, helicopters, spacecraft, aeronautical appliances, gliders, unmanned complexes); the rolling stock of urban electric transport (metro wagons, the rolling stock of the monorail transport system, trams); Funds of outdoor production transport, as well as other vehicles. The latter can be attributed to vehicles with specialized bodies, the appointment of which is transporting goods and people (for example, tank trucks, milk, cement, fibergates).

Cars and trailers Automotive and tractor, railway tracks specialized and re-equipped, floating technical means, the main purpose of which is the implementation of production or household functions, and not the transportation of goods and people (tugs, floating, floating docks, pontoons, mobile power plants, mobile installation transformer, mobile workshops, laboratory wagons, mobile diagnostic installations, houses, mobile kitchens, cutlery, shops, shower, clubs, offices, etc.), are considered mobile enterprises of the appropriate destination, and not by vehicles, and are taken into account as Buildings (by analogy with relevant stationary enterprises) and equipment.

Tugs do not belong to vehicleswhen applied to the output (descent) of ships, ships, plating and floating structures from the water area of \u200b\u200bthe shipyard; setting up and mooring ships and ships when conducting factory running and government tests; Skolki and liberation from ice paths of ships; dismantling shipping pontoons; Rendering assistance and experienced ships in emergency situations and ensuring emergency and rescue work on the territory of the port and in the sea.

(see text in the previous edition)

Floating are not related to vehicles when used to perform lifting operations for the formation of large-sized cabinet structures with the completion of ships, ships, plaque and floating structures.

(see text in the previous edition)

Floating docks, pontoons do not belong to vehicles when applying for doubt and descent to water ships, ships, plating and floating structures.

(see text in the previous edition)

The classification object is every separate object with all devices and accessories to it. For example, locomotives include: crew, engines, generators, electrical equipment, brake equipment; The car includes a heating system, wiring and lighting fittings; The motor ship includes engines, power station, radio station, rescue tools, loading and unloading mechanisms, navigation and measuring instruments; The car includes a spare wheel (with a camera and a tire) and a set of tools; The tram wagon (motor) includes the body, motor, brakes, measuring instruments and a set of tools.

The grouping "Informational, Computer and Telecommunication (ICT) equipment" includes information equipment, complete machines and equipment designed to convert and storing information, which can include electronic control devices, electronic and other components that are parts of these machines and equipment.

Equipment for ICT also belong of different types Computing machines, including computing networks, independent data input devices, as well as communication systems equipment - transmitting and receiving equipment for radio communications, broadcasting and television, telecommunication equipment.

Computing machines include analog and analog-to-digital data processing machines, computing electronic, electromechanical and mechanical complexes and machines, devices designed to automate the storage, search and processing processes associated with solving various tasks.

The equipment of communication systems includes: terminals (transmitting and receiving), switching systems - stations, nodes used to transmit any type of information (speech, alphanumeric, visual, etc.) signals distributed by wires, optical fibers , or radio signals, i.e. Equipment telephone, telegraph, facsimile, telecommunication, cable radio and television broadcasting.

The object of classification of machines and equipment ICT is considered each machine, equipped with all the devices and accessories necessary to perform the functions assigned to it.

In the grouping of the OKOF "Other machines and equipment, including business equipment, and other objects" are classified cars, equipment and devices that are not related to vehicles and to ICT equipment.

The object of classification of other machines and equipment is each individual machine, apparatus, unit, installation, etc., including accessories, instruments, tools, electrical equipment, individual fence, foundation included in their composition.

In this grouping to reflect the national characteristics, the economic inventory is included, i.e. Items directly not used in the production process, as well as production equipment, i.e. Technical items that are involved in the production process, but cannot be attributed to either equipment or facilities.

The OKOF to the grouping of the "weapons systems" includes such facilities purchased for military purposes, as weapons (small, artillery, complexes and launchers of unmanaged missiles, etc.); controls of troops and weapons (fire); Rocket and space systems (complexes); Military aircraft (aircraft, helicopters, unmanned complexes and aircraft, other); equipment support, landing and maintenance of aircraft; orbital means and means of their preparation for launch; ships, ships, small military vessels, pontoons and floating docks; ground controls of orbital management and special complexes; Martial crawler and wheeled cars (tanks, infantry and landing combat vehicles, other).

Materials of special purpose of one-time use (rocket, ammunition, artillery shots, aircraft and deep bombs, grenades, mines, torpedoes, etc.) do not relate to the objects of fixed assets and are considered as reserves of material current means.

However, some of the objects of one-time, such as certain types of ballistic missiles with high destructive (affecting) ability, can provide a permanent support for the containment of aggressors and therefore comply with general classification criteria as fixed assets.

Grouping "Cultivated Biological Resources" includes two groups "Cultivated resources of animal origin, repeatedly giving products" and "cultivated resources of plant origin, repeatedly giving products."

The grouping "Cultivated biological resources" includes animal resources (live animals) and vegetable origin (trees and other many years of agricultural crops, i.e. fruit gardens, vineyards, other plantations, etc.), repeatedly giving products, whose natural growth and recovery are under direct control of certain legal entities.

If cultivated biological resources, such as plant plantings or animals, which require a long time to achieve maturity, are grown by farmers or other manufacturers for their own consumption, it is considered that they are purchased by their users as they are produced, so they should not be considered as "in progress Production "- these assets are considered as the main funds of the manufacturer.

From this incident should be distinguished by the cultivation of cultured biological resources by specialized manufacturers, such as tribal farms or horticultural nurseries. In this case, the end user of plant plantings or animals whose cultivation is not yet completed and which are not yet ready for sale or delivery, not yet known. Therefore, these assets should not be taken into account as part of fixed assets. An example is annual race horses to be sold only at the achievement of two years, as well as young fruit trees that still have to grow before they begin to bring products to implement.

For grouping "Cultivated animal resources repeatedly giving products" include animals, whose natural growth and recovery are under direct control, responsibility and management of specific legal entities. Animals grown on slaughter, including poultry, do not belong to the main funds, and are considered as reserves of material working capital. This grouping does not include cultured assets that have not reached maturity, except in cases when they are grown for their own use.

These objects also include water cultivated biological resources, repeatedly producing products cultivated for the purpose of managed reproduction (for example, adults of various fish and frogs, giving caviar and young; oysters, giving pearls), as well as California worms, giving humus, and etc.

In grouping "Cultivated resources of vegetable origin, repeatedly giving products" include all types of cultivated perennial plantations, repeatedly giving products, including rare plants, whose natural growth and recovery are located under direct control, responsibility and management of specific legal entities, regardless of the age of these plantations, eg:

Fruit and berry plantings of all kinds (trees and shrubs);

Lakes and decorative plantings on the streets, squares, in parks, gardens, squares, on the territory of legal entities, in the courtyards of residential buildings;

Alive hedges, snow and traction stripes, plantings to strengthen the sands and coast of rivers, ambigu-beams, etc.;

Cultivated planting of botanical gardens, other research institutions and educational institutions For research purposes.

Trees grown in order to obtain wood and giving finished products Only once after cutting, are not the main funds, as well as grain crops or vegetables that give only the only harvest.

The classification objects are also green planting of each park, garden, square, streets, boulevards, yard, territory, etc. In general, regardless of the quantity, age and rock of plantations; Green plantings along the street, roads (within the boundaries of the plot), including the individual fences of each plant; Planting of each site (district) of trace strips.

The grouping "Expenditures on the transfer of ownership of unprovered assets" includes expenses related to the transfer of property rights to unproven assets, the cost of which relates to the assets made, but cannot be included in the value of other assets produced. Therefore, these costs should be considered as separate category Funds. Exception is made for land plots; In these cases, the costs associated with the transfer of property rights are customary to be considered in accordance with the established practice as the costs of improving land.

Intellectual property objects are intellectual products that are the result of mental, intellectual, spiritual activities, research, development, innovation, investigation activities and assessment of mineral reserves, allowing to achieve knowledge that developers can sell or use for their own gains in production, since The use of these knowledge is limited by law or other protection.

Intellectual property objects include: works of science and other types of creative activities in the field of production (scientific research, development and their results - discoveries, inventions, industrial designs, expert systems, know-how, trade secrets, as well as information obtained as a result of intelligence subsoil and assessment of mineral reserves, software and database for computers); originals of the entertainment genre, literature and art; Other intellectual property objects.

The cost of such objects embodying new knowledge increases compared with the cost of similar objects that have not implemented this knowledge. Knowledge remains asset until its use can create some form of monopoly benefits (profits) for its owner. When this knowledge ceases to be protected or obsolete as a result of later developments, it stops being an asset.

Some objects of intellectual property are used exclusively legal or individualresponsible for their development, or the person who transferred the rights to these objects. An example may be an intelligence of subsoil and assessment of mineral reserves. Other facilities, such as computer programs and originals of the entertainment genre, literature and art, are used in two forms. The first form is the original or "master copy". In this case, control (management) is usually carried out by the only legal or individual, but there are exceptions in which the original is used to make copies that in turn are delivered to other persons when copies can be sold directly or provided in accordance with the license .

A copy sold directly may be considered as part of fixed assets if running the necessary conditions, in particular, if it is used in production during a period of more than one year. A copy provided by license to use can also be considered as part of fixed assets if the necessary conditions are performed, in particular, it is expected that it will be used in production for more than one year and the licensee takes on all risks and benefits associated with implementation property rights. A characteristic, but not mandatory feature is the purchase of a license by means of a single payment during its use during a perennial period. If the purchase of a copy under license to use is a purchase with regular payments according to a multi-year contract and it is believed that the licensee acquired the rights of economic ownership of a copy, then this should be regarded as an asset acquisition. If regular payments for the use license are carried out without a long-term contract, then they are considered payments for the service. If large is paid an initial feeBehind a series of smaller payments in the following years, the initial payment is classified as a facility of fixed assets, and subsequent payments are considered as a payment for the service. If the license allows the licensee to reproduce (copy) the original and subsequently make responsibility for distribution, save and maintain these copies, then this situation is considered as a license for playback (copying) and should be regarded as the sale of a part or the entire original unit that owns a license for Play (copy).

In the event that copies are distributed by the owner for free, they do not belong to the objects of fixed assets. If despite the provision of free access to copies, the owner still expects benefits, then the current value of these benefits is classified as major funds. It may happen that with the free distribution of information, it was not fully granted and the owner intends to provide more detailed information later. An example may be software distributed freely in the stage of trial operation (testing and debugging). In other situations, the owner justifies its expenses at the expense of the benefits received from own production, and can make copies available for marketing purposes, acquiring "Goodwill" or in other cases when it considers it useful.

For a number of intellectual property facilities, it is also often characteristic that some of the benefits associated with them acquire not only the owner, but also other faces. This occurs to the extent that these objects stimulate the production of other intellectual property objects by other persons. An example of such a situation is a breakthrough in the development of a new class of drugs, forcing others to develop competing drugs of the same type.

Similarly, information about the success or failure during the intelligence of the subsoil at some specific territory is a signal for other persons with intelligence rights in the neighboring territory. These cases are considered in the same way as other similar phenomena, and if there are no specific value estimates of the consequences for one or both sides, they cannot be considered as an object of fixed assets.

Grouping "Scientific Research and Development" includes the results of scientific research and experimental development, i.e. The costs of creative work carried out on a systematic basis in order to increase knowledge stocks, including knowledge of man, culture and society, and the use of this knowledge stock in new directions. The results obtained are expected to ensure the economic benefits of its owner, including society, in cases where they are purchased by the state.

The grouping "The cost of exploration of the subsoil and estimation of mineral reserves" includes an intellectual product created as a result of analysis of geological information, i.e. Information on the structure of deposits, reserves of minerals, conditions for their occurrence and possible ways of use, on the geological structure and history of the development of individual sites and the earth's crust as a result of the expenditures for the depreciation and assessment of mineral reserves.

Geological information includes: primary actual material in the form of core sample samples and other stone material; These measurement and observations on geological objects recorded on various, including magnetic carriers, logging diagrams and other primary geological materials; analytical I. synthetic materials In the form of records, tables, graphs, cards, reports, books, databases.

The costs of obtaining geological information include the costs of exploration of oil, natural gas deposits and other (non-oil) deposits and the subsequent assessment of the detected stocks. Such expenses include licensing expenses and the costs of acquiring, expenses for assessing and spending on actual exploratory drilling rigs, as well as aerial recovery costs and other surveys, fare Etc., incurred to ensure the possibility of geological exploration, as well as the cost of reassessing deposits that were carried out after the start of their commercial exploitation.

Grouping "Software" includes system programs and specialized programs for electronic computing machines (programs for computer).

System Programs include operating systems and extension tools, database management software, programming and programming tools, interface software and communications management software, computing processing software, service programs.

Specialized programs consist of specialized software for scientific research, design, to manage automated production and / or individual technical means and technological processes, to solve organizational, managerial and economic tasks, to manage sales and procurement of goods (works, services), to implement financial calculations in in electronic format, to provide access to enterprise databases through global information networks, including Internet, electronic reference and legal systems, CRM systems, ERP systems, SCM systems, BPM systems, editorial and publishing systems, antivirus programs, training programs, and also means of protecting information transmitted on global networks (encryption tools, electronic digital signatures).

Computer programs are considered as an asset, if it is assumed that it will be used by the owner in the production of more than one year. Software can only be intended for your own use or can be intended for sale in the form of copies.

The database grouping includes databases consisting of data files that are organized in such a way as to ensure not only access to data resources, as well as their efficient use. Databases can be designed exclusively for its own use or for sale as economic object, or for sale by means of a license to receive access to the information contained in the database. If the database developed for its own use, purchased or provided under license is an asset, then in all cases the same procedure is applied.

To grouping "Originals of works of entertainment genre, literature or art" includes such objects as the originals of films, sound recordings, manuscripts, magnetic tapes, models, etc., on which or recreated (imprinted) theatrical and other dramatic performances, radio and television programs, musical productions (concerts), sports events, literary and artworks, etc. Such objects are often created in their own interests. Subsequently, they can be sold directly or by licenses. Recognition of originals and copies as fixed assets is carried out in the procedure.

The grouping "Other Intelligent Property Objects" covers objects that relate to intellectual property objects, but are not included in any of the above-mentioned groups.

In particular, the broadcast message or by a radio or telecast cable (broadcasting of air or cable broadcasting organizations), branded names, trademarks and service signs, names of the origin of goods, commercial designations and other intellectual property objects.

The OKPD laid in the OKFD as a basic classification structure makes it possible to use when working with an OKOF, the descriptions of the classification objects in them and the categories are based on the categories and subcategories of the OKPD group of homogeneous products in relation to the types of fixed assets to describe them at the specific type level.

The development of changes to the OKOF and its maintenance is carried out by Rosstandart in accordance with the rules of standardization of PR 50.1.024-2005 "The main provisions and procedures for holding work on the development, maintenance and application of all-Russian classifiers".