Any arrival of the object of fixed assets (OF), whether it is a purchase, gratuitous transfer or the acquisition of the exchange entails the mandatory definition of the depreciation group, which is assigned on the basis of the timelines useful use Property. It is during this period that the value of the property is gradually moving into the company's costs. Write-off the accrued wear amounts are carried out by one of four ways relevant to accounting of the OS enshrined in accounting policies specific enterprise.

Depreciation groups

Objects of office are referred to as a certain depreciation group. In total, they are 10, they are listed in the classification of OS in depreciation groups. The main criterion for combining property units into any of the depreciation categories is the useful life of (sleep) object. It is determined by enterprises for each object of office, based on the estimated useful period, operating conditions and regulationsregulating the use of property.

SPE acts as the main criterion for assigning an asset to one of the presented depreciation groups.

By general rules The organization depreciates the received asset during the SP, determined by the classifier (see table). If the company fails to find an object in the list, then the term is set, based on that asset or manufacturer's recommendations. If the asset is manufactured in the company, then the company's specialists independently develop recommendations confirming the period of efficient exploitation of property. They are issued in arbitrary form. It may be the disposal of the head or another document defining the SCA asset. Consider the characteristic features of the property attributable to each depreciation group.

1 and 2 depreciation groups

The first depreciation group includes short-lived assets wearing over the period from 1 year and 1 month to 2 years inclusive. Basically, these types of the property of the category "Machines and equipment" (OKOF 330.28 and 330.32), which combines the tool and equipment for various spheres of production, which does not exceed 2 years.

The second depreciation group (AG) is represented by several types of property:

• Machines and equipment, incl. office, passing, hayboard machines, technological equipment for various industries (OKOF codes 330.28);
• TC with OKOF codes 310.29.10;
• production and economic inventory (sports grounds 220.42.99);
• perennial plantations (520.00.10).

Assets related to the second AG have SPE from 2 to 3 years. For example, this is the useful use of MFP (multifunctional devices) . Consequently, when this asset is received, it is assigned the 2nd AH.

3 Depreciation Group: Useful Use

The third depreciation group combines assets whose range varies from 3 to 5 years. The range of assets weighted in these deadlines is noticeably worsted in comparison with the two above groups. In addition to the listed types of property, 3 depreciation groups contains:

• facilities with OKOF codes 220.41.20, operated in various industries;
• cars of different lifting capacity, motorcycles, plaques of pleasure, aircraft (OKOF 310.29 and 310.30).

Animal resources included in the agricultural equipment, among which, for example, circus or service dogs (510.01.49).

4 Depreciation Group: Useful Use

The fourth depreciation group includes assets, which is from 5 to 7 years. It includes:

• non-residential buildings (OKOF 210.00.00);
• different structures, wells, power lines, technological pipelines (OKOF 220.41.20 and 220.42).

The section of machines 4 depreciation groups are represented various species Communication equipment and measuring devices (OKOF 320.26 and 330.26), EC (330.27) devices, machines (330.28; 330.29; 330.30).

The fourth depreciation group includes special vehicles, buses and trolley buses (310.30).

In addition to the section of the production inventory, which includes communication equipment (330.26) and medical furniture (330.32), depreciation of the group 4 is charged on working livestock (510.01) and plant resources (520.00).

5 Depreciation Group: Useful Use

5 Amortization Group covers property with a period of operation from 7 to 10 years. These include:

• non-residential collapsible buildings (OKOF 210.00);
• the category of structures that include 5 amortic groups include the structures of energy, petrochemical, metallurgical companies, forestry industry, agricultural production and construction industry, thermal networks (OKOF 220.41.20), highways (220.42);
• in the section "Machines and equipment", the fifth depreciation group includes steam boilers (OKOF 330.25), measuring, navigation equipment, tools and other appliances (330.26), steam and gas turbines, cleaning machines (330.28), fire trucks (330.29), styling for railways (330.30;
• transportation 5 of the depreciation group includes large-only buses, autoaging with OKOF code 310.29.

In addition, cultural spaces are present in this group (520.00), land improvement costs (230.00), equipment serving aerial vehicles (400.00), intellectual property facilities (790.00).

6 Depreciation Group: Useful Use

This group lists assets whose range is from 10 to 15 years:

• in the section "Constructions", property with OKOF codes 220.25; 220.41 and 220.42;
• housing (100.00);
• machines and equipment with OKOF Codes 320.26; 330.00; 330.25; 330.26; 330.27; 330.28; 330.30;
• maritime courts, railway wagons, electric locomotives, helicopters, airplanes (310.30), containers (330.29).

The sixth depreciation group includes critical bone cultivation (520.00).

8 Depreciation Group: Useful Use

8 The depreciation group combines assets, the effective use of which continues from 20 to 25 years. For example:

• non-residential buildings of lightweight masonry (OKOF 210.00);
• construction of construction industry, Products, w / roads (220.41), berths and pises (220.42);
• communication facilities (330.26);
• court trucks and passenger, locomotives, wagons, aerostats (310.30).

10 Depreciation Group: Useful Use

This group presents assets whose service life exceeds a 30-year period. They include non-residential buildings (OKOF 210.00) and residential (100.00), as well as:

• facilities that are not included in other groups (220.00);
• power cables (320.26), floating structures (330.30), escalators (330.28);
• ships and vessels - combined, cruise, floating docks (310.30);
• forest equipment and planting (520.00).

The company bought a new grain harvesting combine Tukano and the combine beetroofing self-propelled hrom (such a name is written in the invoice). In the state registration, the passport of the self-propelled machine was issued. Is it possible to attribute these fixed assets to the fourth depreciation group on the OS classifier - 14 2924020 self-propelled machinery and other equipment.

no you can not. When determining the depreciation group, 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. According to the classification "Combine harvesters" OKOF Code 14 2921327 and "beetroofing combines" OKOF Code 14 2921417 belong to the fifth depreciation group.

The rationale for this position is given below in the materials of the Glavbukh system.

1. Recommendation: 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 term of useful use of the primary means to determine independently according to such rules: *

• first of all, follow 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 establish a useful life on the basis of the manufacturer's recommendations and (or) technical conditions.

Such rules are established by paragraphs and Articles 258 Tax Code RF.

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, in such situations, depreciation is allowed for the unified standards approved by the Resolution of the USSR Council of Ministers 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 No. You-14074/08, Resolutions of the FAS of the West Siberian District of May 5, 2012 No. A27-10607 / 2011, Far Eastern District