Depreciation classifier. Methods of classification of fixed assets. What are these groups, what is needed by such a classification

Classifier of fixed assets for depreciation groups 2016 year is needed for the correct mapping of depreciable fixed assets(abbreviated - OS) In account. On aspects classifications of fixed assets 2016 Read more.

What is an OS classifier?

Used when searching for depreciation groups Classifier fixed assets 2016the year has been presented by the Decree of the Government of the Russian Federation "On the classification of the OS, included in the depreciation groups" of 01.02.2002 No. 1 with the latest changes established by the Decree of the Government of the Russian Federation "On Amendments to OS Classification" of 06.07.2015 No. 674. The classification of depreciation groups is formed according to information from All-Russian Classifier Basic Funds (Abbreviated OKOF) OK 013-94, established by the Resolution of the State Standard of the Russian Federation of December 26, 1994 No. 359.

IMPORTANT! From January 1, 2017, the classifier OK 013-2014 begins to function, approved by order of Rosstandart "OK 013-2014 (SNA 2008). OKOF "dated 12.12.2014 No. 2018. Classifier OK 013-94 will be invalid.

Replacing the old ekof to the new entail reform classifier of fixed assets By depreciation groups.

The principle of building depreciation groups of fixed assets of the classifier

Building depreciation groups of fixed assets of the classifier It is based on the establishment of a period of efficient use of the OS. The classifier presents 10 groups, ranging from the OS with a period of use of 1-2 years and ending the OS with a period of use of more than 30 years. Inside each group contains a detailed list of the OS, indicating their name and encoding taken from the OKOF directory. The classification with the use of secreated coding greatly facilitates the processing of information on the OS when they are automated.

Use when determining the useful use of fixed assets of the 2016 classifier

Timing useful use Classifier fixed assets Fixes as a specific time range. In particular, on the 2nd depreciation group of fixed assets in 2016 The year of useful use (abbreviated-sleep) is represented by a range of 2-3 years, and it cannot be equal to exactly 2 years, but it is possible to establish it in the amount of 3 years.

The definition of the exact size of the SPE is produced by the heads of enterprises in an independent manner and often depends on the profitability of the activities carried out. With a high profitability of the organization, the depreciation costs are trying faster and choose shorter sleep for this. For the 2nd depreciation group discussed above, the shortest SPE will be 25 months. With low profitability or unprofitability, it is recommended to choose the maximum sleep, which in the case under consideration is 36 months.

How is the classification of the main means of the enterprise included in the depreciation groups?

Before searching for the depreciation group, the property belongs to the OS.

Signs of assigning a property object to OS:

1. The property object is assumed to be applied in business activities to obtain financial benefits.
2. The period of the planned application of the facility is more than a year.
3. Resale property object is not planned in the near future.

If the property object complies with all the above conditions, go to the search for the depreciation group. However, according to the classifier, established by the Decree of the Government of the Russian Federation of 01.02.2002 No. 1, find the necessary group of OS is quite difficult and time consuming, therefore it is better to initially determine its OS code through the OKF directory.

Example

LLC "Exclusive photo", which is engaged in the creation and sale of unique photos, at the beginning of 2016, acquired professional cameras for entrepreneurial activities.

Determine the amortization group to which cameras relate. To do this, open the Okof directory, we find the section "Machines and equipment" and see the code for the "Photo and Cinema" subsection - 143322000.

After determining the classification code, the cameras move to the classifier established by the Decree of the Government of the Russian Federation of 01.02.2002 No. 1. In the specified classifier, the code 143322000 is included in the 3rd depreciation group OS (SP Over 3 and up to 5 years). Next, the head of the "Exclusive photo" LLC, based on the set range, has the right to decide which it will be depreciation Camera.

The considered variant of determining depreciation groups is recommended to be applied only in the absence of automated accounting in small enterprises with a small number of amortized objects.

Organizations with large Nomenclature OS use automated accounting programs economic operations with installed classifiers. The classification of OS on depreciation groups in such cases is performed automatically when refilling operations related to OS gaining, and the specific SPE is affixed by the category of OS in accordance with the accounting policies approved at the enterprise.

IMPORTANT! IN Depreciation groups of fixed assets 2015 The year, the "Photo and film equipment" subsection was part of the 5th depreciation group (SP 7-10 years). Decree of the Government of the Russian Federation of July 06, 2015 No. 674, the specified subsection was transferred to the 3rd depreciation group (SP 3-5 years).

Features of accounting 1 and 2 depreciation groups of fixed assets

According to the provisions established by the Law "On Amendments to the Tax Code of the Russian Federation" of November 24, 2014 No. 366-ФЗ on OS, belonging to the 1st and 2nd depreciation groups, from the beginning of 2015 the property tax is not calculated (sub. 8 p. 4 of Art. 374 Tax Code of the Russian Federation).

IMPORTANT! Movable OS, taken into account by the taxpayer from January 1, 2013, from the category of non-taxable OS since the beginning of 2015 were transferred to the category of preferential OS, exempt from taxation (paragraph 25 of Art. 381 of the Tax Code of the Russian Federation). All movable OS, belonging to the 3-10th depreciation groups are classified.

Example (continued)

LLC "Exclusive photo" in the same year acquired personal computers (abbreviated PC) for photo processing. According to the PC classifier, it includes an electronic-computational technique with code 143020000, which is part of the 2nd depreciation group.

When calculating property tax, the cost of the PC is not included in tax base And in the declaration on this tax is fixed in Section. 2 As part of page 170 and 270.

Professional cameras that are driven OS (clause 2 of Article 130 of the Civil Code of the Russian Federation), acquired after the beginning of 2013, belong to the exemplary OS, the cost of which is not included in the tax base property tax. In the property tax declaration, the residual cost of professional chambers is displayed in section. 2 in gr. 4, p. 20-140 and part. 170 and 270.

With aspects of the reflection of non-taxable OS in the Declaration on NNI, see the article.

RESULTS

The classification of OS in depreciation groups is formed on the basis of the OCF directory and is intended to establish the taxpayer of the OS application for their purposes tax accounting and determining the taxes or non-reliability of the OS tax on property.

The organization determines the useful life of a fixed assessment in order to accruize depreciation in accounting and tax accounting. From May 12, 2018, accountants apply the updated classification of fixed assets. We will describe in more detail what has changed and how to identify depreciation groups in 2019.

Classifier fixed assets. What changed?

The main funds (OS) of the Organization, depending on the useful life (SP) purposes, for the purpose of income tax purposes include a depreciation group (paragraph 1 of Art. 258 of the Tax Code of the Russian Federation). The useful life of the OS organization determines itself, taking into account the classification approved by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (Resolution No. 1).

In 2018, all classification depreciation groups have changed, except first. Changes are valid for legal relations arising from January 1, 2018.

Most of the amendments - in the subsection "Constructions and transmission devices»The second ten groups. The list of fixed assets subsection "Machines and equipment" of the second and ninth groups is expanded.

Classifier of fixed assets for amortizing groups with examples of OS:

The all-Russian classifier of fixed assets (OKOF), according to which the UK depreciation group is determined - unchanged. From January 1, 2017, there is an OK 013-2014 (SNA 2008), approved by order of Rosstandart from 12.12.2014 No. 2018. The same classifier will act in 2019.

How to determine the useful life of the OS

Step 1 - Install the depreciation group of the mainstream according to the classification approved by Resolution No. 1

The classification of the OS is a table in which the names of the OS included in it and the corresponding codes of the All-Russian Classifier of fixed assets are listed for each depreciation group.

For tax accounting purposes, the OS classification is determined by:

• the depreciation group to which the OS belongs. All amortized property is combined in 10 depreciation groups, depending on the useful life of the property (clause 3 of Article 258 of the Tax Code of the Russian Federation). Depreciation groups are also important in order to determine the size of the depreciation premium, which can be applied on a specific OS;
• useful use should be in the limits installed for each depreciation group (the letter of the Ministry of Finance of Russia dated July 6, 2016 No. 03-05-05-01 / 39563). Choose any time within the sleep, for example, the smallest to quickly write off the cost of the OS for expenses (the letter of the Ministry of Finance of the Russian Federation of July 06, 2016 No. 03-05-05-01 / 39563).

In the classification, you can set a whole group of OS. The decoding of the group is represented in the OKOF.

Determine the depreciation group of the main means as:

1. In the first column of the OKOF, find the type of property to which OS (9 digits) belongs.
2. Check in the first column classification of the OS code specified in the OKOF.
3. If there is code in the classification of OS, see which depreciation group OS refers.

If there is no code in the classification, determine the depreciation group in one way:

Method 1 - on the code subclass of property

The code of the subclass of property differs from the code of the type of property by the fact that the seventh digit in it is always zero. For example, a rotary pump refers to a subclass 14 2912010 (centrifugal, piston and rotary pumps). If there is no this code in the OS classification, determine the depreciation group in the second way.

Method 2 - in terms of class of property

The class of property differs from the code of the type of property by the fact that the seventh, the eighth and ninth digits in it - always zeros. For example, a rotary pump refers to class 14,212,000 (pumps and equipment compressor).

Example. Determination of the depreciation group on the code of the OKOF

The code of the rotary pump on the OKOF - 14 2912113. In the classification of the OS, such code, as well as the subclass code 14 2912010 (centrifugal, piston and rotary pumps) are not specified. However, it has code of class 14 2912000 (pumps and compressor equipment). It refers to the third depreciation group (property with a useful life of more than three years to five years inclusive). So, the rotary pump must be included in the third depreciation group.

Stage 2. Refer to the technical documentation

If the main tool in the classification and the okhof is not mentioned, install the SPE from the operating life of the OS specified in technical documentation or manufacturer's recommendations (clause 6 of Art. 258 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of Russia from 18.06.2018 No. 03-03-20 / 41332).

Stage 3. Secure SPI in the OS inventory card (form number OS-6)

If the tax and accounting sleep are different, then section 2 forms No. OS-6 Compleces the corresponding graph.

Example. The organization acquired a cargo "Gazelle" (lifting capacity of 1.5 tons). We define the car.

According to the classification of the OS, trucks General purpose with a lifting capacity of over 0.5 and to 5 tons included in the 4th depicurative group. The range of sleep for the 4th depreciation group - over 5 and up to 7 years inclusive. Therefore, the minimum possible range in months is 61 (5 years x 12 months + 1 month), maximum - 84 months. (7 years x 12 months). The organization has the right to install any car bar in the range from 61 to 84 months inclusive.

Note when accounting OS

• In the tax accounting of the value criterion for recognizing the OS object - 100,000 rubles, in accounting - 40,000 rubles.
• Accounting for fixed assets in 2019 is in the same order as before: take accounting OS at the date of contentment to the state of readiness to operate. If you sell the OS, then the received remuneration includes in revenues, and residual value OS - in costs. Similar rules apply to the sale of unfinished objects.
• In accounting, the organization is not obliged to adhere to depreciation groups, but for convenience, it can determine the term for the classification of fixed assets. It is convenient, as accounting with tax closes.
• If the object complies with all the criteria named in paragraph 4 of PBU 6/01, then in accounting, it should be transferred to fixed assets in accounting, that is, to gain at the 01 account. The actual use of the object, in contrast to the tax accounting, optionally.

And legal entities have the basic means necessary for the functioning of the organization. During operation, they gradually lose their initial characteristics. They can be expressed in the monetary value, but for this you should know the depreciation groups of fixed assets. According to the legislation, the calculated amounts may be taken to deduct when calculating the NDFL.

Fixed assets and their types

Fixed assets are elements of ownership, used repeatedly for the production and sale of products (services) or to meet the organizational needs for a period longer than one year. These include everything that is necessary for the activities of the organization: building construction, buildings, equipment, computing, measuring and regulating equipment, transport, production and auxiliary tools. It should be understood that the personal resources of the entrepreneur and the introduced intangible assets (intellectual property, computer programs) used in activities are not fundamental means.

What property is subject to depreciation?

You can not accrue depreciation in all cases. According to the legislation, the main tool must be the property of a businessman with a duration useful exploitation From one year and worth more than 10 thousand rubles. Otherwise, it is not amortized, and the cost of its purchase can be written off at a time. In addition, it is impossible to accrue depreciation if the property is transmitted or produced in chosen of contracts, or there is no documentary confirmation of the actual costs of its purchase or manufacture. It is necessary to know that depreciation to different can not be accrued natural resources, purchased works of art, publications (magazines, books), domesticated wild animals, securities, forward I. futures transactions, as well as objects, to create which budget funds were attracted or was previously provided for gratuitous assistance.

The first and second category of fixed assets subject to depreciation

The acquired property first brings the profit of the organization or helps to achieve the goal. Over time, it is exposed to moral or physical wear. TO accounting Fixed funds are accepted only at their first cost. Concerning Tax Code Depreciation groups of fixed assets are identified. The first applies property, the duration of useful use of which is from 1 year to 2 years. It can be manual construction and assembly equipment, products for forestry, metal and woodworking machines, gas and oil production devices, products for drilling and small mechanization. The second includes property with a service life of 2 to 3 years: different types Pumps (nutritious, sandy, ground, condensate), machine-building instruments, construction and assembly equipment, computer, medical devices, manufacturing, economic and sports equipment.

Third depreciation group

Fixed assets, to operate which is economically justified for 3-5 years (inclusive), are counted for the third group. These are cars for agriculture and laboratory work, timber industry bulldozers, metal sorting devices, sewing machines (exception: book-turn), vehicles With a lifting capacity of up to 500 kg, buses with dimensions up to 7.5 m, devices for determining the number of coins, banknotes, telephones, transformers and devices for determining radiocomme, tension, service dogs.

Depreciation groups of fixed assets: fourth category

According to the legislation, the fourth category is taken to include property, the useful life of which ranges from 5 to 7 years (inclusive): stalls from metal, agricultural equipment (exception - tractors), equipment for the manufacture of furniture, welding, soldering, films, appliances, devices To sharpen woodworking tools, products that create uninterrupted power supply to electricity basic stations, Television and radio receivers.

Fifth depreciation category

This category includes fixed assets with a service life from 7 to 10 years (inclusive). Among them, you can select the following: building complexes for animal breeding, cargo delivery devices (except for conveyors), various types of combines (for collecting grain, corn, potatoes, beets), equipment for cutting and processing metals, gas structures, buses 16.5 to 24 meters long, large and top class cars, trailers, semi-trailers, trucks (weight lift from 5 tons).

Six depreciation category

Businessman property or legal entity, the duration of the useful exploitation of which ranges from 10 to 15 years (inclusive), refers to the sixth category. The following types of fixed assets are distinguished: Perennial plant plantings (bone), oil well, bathrooms (sinks, pallets, washbasins, baths, shower, shoe tanks, cranes), lightweight housing.

Seventh depreciation category

If the term of economically sound exploitation of property is from 15 to 20 years (inclusive), then it relates to the seventh group. It can be packaging equipment, non-residential building structures (shield, frame, wood-owned, panel, global and other similar), different kinds Amplifiers, musical instruments, shields and sources of electrical power supply, sewage equipment.

Classification of fixed assets for depreciation groups: Operation for more than 20 years

Property, the duration of useful use of which ranges from 20 to 25 years (inclusive), it is considered to be part of The eighth depreciation group. It is rated non-residential building lightweight structures (frameless, reinforced concrete, brick, etc.), metal fences, products designed to preserve valuable things (safes, armored chambers or doors). Legislation provides for depreciation groups of fixed assets that include ownership with a longer useful life. This is the ninth group (from 25 to 30 years old) to which: repositories with stone walls (for vegetables, fruits), cleaning designs of water supply, sewage equipment. The tenth group includes building structures, transfer technologies, as well as residential complexes and transport that have not entered other categories. Now that an entrepreneur is known for the classification of fixed assets included in depreciation groups, it can determine the duration of the useful exploitation and make all the necessary calculations.

There are a number of documents that are designed to regulate the company's activities and simplify it. Most organizations own the main funds that are the means of labor that retain their properties over a long period of use.

Them characteristic feature - Large service life (from 12 months and above). It is important to understand that depreciation is accrued for fixed assets (in accordance with those groups to which they belong). Groups are determined based on a special classification.

What are these groups, what is needed by such a classification

The classification by groups is governed by the relevant decree of the Government of the Russian Federation of January 1, 2002. In accordance with this document, there are 10 depreciation groups, each of which is allocated the following subgroups:

• Building.
• Cars and equipment.
• Vehicles.
• Housing.
• Perennial plantings.
• Constructions and transfer devices.
• Working cattle.

Absolutely each type of fixed assets has its own personal code.. In particular, cultural and recreation facilities belonging to the 6th group have number 12,4528070.

Groups are distributed based on their useful life. This concept is defined as a period during which the object can serve to fulfill the objectives of the organization.

The period must be determined by a businessman independently in accordance with the Tax Code of the Russian Federation (if we speak more precisely, according to 258 article).

The term can be increased if reconstruction is carried out, after which the fixed assets are ready to continue using. Finally, if modernization is carried out or so-called technical weapons, it can also lead to an increase in the period of use.

In the event that the fixed assets were rented, the depreciation accrual occurs in a strictly established manner:

1. Initially amortized capital investments, the cost of which should be reimbursed by the tenant in favor of the landlord.
2. The following is the capital investments, the cost of which is not refundable.
3. After that, those infuses that were implemented in fixed assets operated under the contract for free use are depreciated.

Intangible assets along with basic means are included in the depreciation groups only on the basis of how much they serve.

The entrepreneur must realize that if the mainstater is not found in the established classification, it must establish the use of independently, relying or on the technical terms of use or on the manufacturer's recommendation. In the case, if objects are not new, and some time were used, depreciation rate is calculated based on the period that decreases for the period of operation in the previous company.

Classification is necessary in order for the organization to keep records. In addition, reporting before tax authorities Also requires a competent approach to the separation of fixed assets into groups. For trading companies, the classification is carried out not only on the basis of service life, but also other parameters:

• Degree of purpose.
• Type of fixed assets.
• Type of use.
• Economic industry, etc.

How to determine the necessary group?

The classifier is constantly changing - part of the positions are excluded from some groups and goes into others. Last changes were produced in 2015. In general, groups are very extensive and first of all differ exclusively for service life. In addition, different groups contain different categories of fixed assets.

Table that will give general concept About separation:

Thus, the classifier of fixed assets allows you to clearly define the procedure for accrualing depreciation on different groups Depending on the term of use and features of manufacturing. It is important to constantly track changes in the classifier (which appear every year) so that the codes are defined correctly, and no sanctions follow.