One of the key issues that need to be solved by an accountant when registering the depreciable equipment is the definition of the term useful use object. In 2018, an updated OS classifier operates according to which a depreciation group of equipment is determined, including the office. Despite the fact that the new classification rules are as close as possible to the realities of today, accountants still have many questions, which depreciation group Related one or another equipment acquired for the office. The choice of the method of depreciation of equipment in order to build a lot of practical importance is also the possibility of attributing a particular office equipment to the TMC.
Depreciation of office devices and nuances of effective accounting
The classification of depreciation groups is necessary in order to refin to the cost of accounting for taxes included in tax calculations at the relevant taxation system.
In accounting, depreciation can be installed arbitrarily, but in practice are guided by the same norms as for well.
It is known that the equipment that is used in the manufacturing process for more than a year is used to be depreciated and has a cost of more than 100 thousand rubles, in the cost limit - 40 thousand rubles. And the same term of use.
Various methods of depreciation are identified in tax and accounting. In well, there are only two of them - linear and nonlinear. In addition, except linear, methods of reduced residue are used, due to the amount of years of use, proportional to the volume of products.
In practice, often when depreciation of office equipment, the same method is adopted for well and for bu - linear, so as not to carry out further differences.
Office equipment at cost often falls in the range of 40-100 thousand rubles, and the question arises, how it is better to take into account for purposes of well and bu
There are two exits from the current situation:
- To write off such office equipment immediately when putting into operation in well, and accruem depreciation on it after registering in the bu. The method is not too convenient and implies the occurrence of temporary differences subject to additional accounting.
- To write off on costs in well, but not simultaneously, and parts (such an opportunity provides the taxpayer Art. 254 of the Tax Code of the Russian Federation, paragraph 1 of paragraphs 3). In parallel to accrue depreciation in order to bu. Equipment worth less than 40 thousand rubles can be written off at the costs immediately, without depreciation, and tax and accounting.
When choosing a code according to the OKOF and a depreciation group of equipment according to the OS classifier, it is important to remember that the equipment must be unified system, single device performing certain office features in the complex. The depreciation group is selected, into which the components of the device are included as a legislator.
Depreciation policy due to heterogeneity and many nuances must necessarily be spelled out in accounting policiesAs its important component.
A computer
Modern office cannot be imagined without a computer. The cost of modern PCs of various modifications can reach the maximum value of the objective of the object to fixed assets, and, therefore, such office equipment is amortized.
OKOF code for computers - 330.28.23.23, which corresponds to 2 depreciation groups, with a useful life of more than 2 years, up to 3 inclusive. The organization has the right to independently determine a specific period, based on the specified range of values. To the same group include:
- Stationary type PC;
- notebook;
- monoblock.
All named devices are ready-made working complexes and are taken into account as a single inventory object.
On a note. The monitor, in contrast to the monoblock, cannot be taken into account as a separate inventory facility. This device can bring economical effect Only in the complex with other parts that make up the "Computer" object. The acquired monitor is taken into account as TMC (as a material or as a product).
Some companies to avoid depreciation costs come PC in parts. The Ministry of Finance against this practice (see Letter from 01-04-05 No. 03-03-01-04 / 2/54.). Officials believe that companies in this way artificially accelerate the write-off of the object and create unlawful benefits for themselves.
OKOF 330.28.23.23 "Office machines and so on." Applied also for:
- servers;
- modems of various modifications;
- systems intended for storing information arrays.
MFP, printer, scanner, shredder
Multifunctional office devices, MFP They are not mentioned in the classifier, so it will be necessary to determine their use life (SP).
Most experts recommend applying a third depreciation group, which mentions the OKOF 330.28.23.22 "Copying machines ... for offices." At the same time, there is an OKOF 330.28.23.23, considered by us above. It refers to the second depreciation group and includes, including printers as pc components.
Since MFPs, in addition to printing functions, is used as a fax, a copy machine, etc., it is advisable to use the maximum depreciation group - the third, sleep on which 3-5 years.
It is possible to correlate the MFP and from the OKOF 320.26.20.15, which characterizes the machines containing (or not containing) in a single shell of one or several of the names: memorable, input devices or output.
Printer, scanner You can attribute to the second depreciation group. The base is the OKOF 330.28.23.23, which includes not only the computer itself, but also the printing equipment to it. In addition, if the laser printer is equipped with a processor, then the OKOF is applicable to it 320.26.20.13. Sleep for a group of 2-3 years. These devices as separate depreciation objects are taken into account only if the "Computer" object is not included in the object.
Schroeder, or paper shredder, It is also recommended to include in the 2nd group of depreciation.
Cash machine
The organization providing services may have as part of office equipment cash machine And use it for customer settlements. Such a device is taken into account by the sum of all costs for its acquisition and, depending on the final value, acquires the status of a fixed assessment or is written off on costs as TMC.
The cash register can be taken into account by code 330.28.23.13 "Counting machines, control and cash registers ... and others. Similar machines." They relate to the fourth depreciation group, sleep 5-7 years.
Accounting and an example of calculating depreciation deductions
Standard accounting wiring According to office equipment, it looks like this:
- DT 08 kt 60 - The cost of office equipment and setting up to it is fixed.
- Dt 01 kt 08 - The equipment is commissioned.
- Dt 20 (26,44) CT 02 - accrued depreciation (from the month following commissioning).
As noted above, in the overwhelming majority and for well, and it is advisable to use linear method calculation of depreciation.
Example
The organization acquired a computer, in the complex the cost of PC - 137,000 rubles. Operating period is defined by local regulatory act in 32 months (2 depreciation group).
Monthly calculation rate: for \u003d 1/32 * 100% \u003d 3.125% or 137000 * 3,125% \u003d 4281.25 rubles. Annual amount Determine multiplication by 12.
the main thing
- Depreciation of office equipment is made according to the general rules for calculating depreciation deductions, in accordance with the norms of the classifier OS, currently operating, and the OKOF codes.
- For office equipment not mentioned in the classifier, the maximum depreciation group is selected by the number of device elements included in it.
- According to some names of office equipment, it is possible to use various variants of the eye.
- The computer is recommended to consider as a single depreciation object, which includes all its components.
In January 2017 I introduce equipment into operation. The engineer identified the code guided by the new OKOF - 320.26.20.11.110 for the OS entered, but this OKOF code cannot be found in the current "classification of fixed assets included in the depreciation groups". Tell me how to be in this case how to correctly determine the depreciation group?
Yes, indeed, the code you specified from the OKOF is not reflected in the new classification of the OS. At the same time general rule Computers, laptops and other office equipment on a new classifier of the EKOF are referred to as Code 330.28.23.23. It is reflected in the classification of the OS in the second depreciation group with a useful life of more than 2 years to 3 years inclusive.
Therefore, in this situation you are entitled:
Attributed this property to the second depreciation group by changing and assigning it a corresponding code from the OKOF classifier;
Leave the code from the OKOF for this property unchanged (the one you determined), and useful use for such property that is not specified in the classification, to establish independently taking into account its technical characteristics.
Justification
1. Reference baseWhat has changed in accounting of fixed assets: new OKOF codes and classification
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How to determine the useful life of the main equipment for the new OKOF
In order to determine the amortization group:
1. Find in the new classifier OK 013-2014 (SNA 2008) code to which your main means belongs. The code is specified in the first column of the OKOF table. To quickly and convenient search for the OKOF code, use our service\u003e.
To quickly find the code, you can use direct and reverse keys approved. Check for them to which group now attribute the mainstream to a new classifier. In the literal key in the first and second columns of the table, the codes and the names of fixed assets according to the old classifier, and in the third and fourth columns - on a new classifier.
2. Find the code of the fixed assembly in the first column of the classification of fixed assets.
3. Determine the classification of the amortization group. This is the group that includes the main tool with the selected OKOF code.
ATTENTION: Rosstandart has already opened a hotline on the transition to a new ekof. You can contact all questions by phone that is listed on the site.
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2. From the articleNew classification of fixed assets - how to apply
From January 1, 2017, there is an updated classification of fixed assets. The main rule is: if the object was commissioned in 2017 and later, determine the useful life for a new classification. And if the object has begun to use until 2017, you don't need to change anything. This article will help to figure out how to apply new terms of use in accounting.
Profit Tax
From January 1, 2017, there is a new classifier of fixed assets (approved. Order of Rosstandart dated December 12, 2014 No. 2018). In this regard, officials have made changes to the classification of fixed assets for tax accounting (Resolution of the Government of the Russian Federation of July 7, 2016 No. 640).
Updated classification Use if the company has introduced the main means in operation in 2017 (the letter of the Ministry of Finance of Russia dated November 8, 2016 No. 03-03-RZ / 65124). According to the objects that have been commissioned until 2017, it is not necessary to change the life.
If you know the code of the main tool according to the old classifier, then use the table of conformity of the new and old okhof codes (approved by the order of Rosstandart dated April 21, 2016 No. 458). You can determine the code of the new okof or vice versa by the old code. When you determine the code of the new OKOF, see which depreciation group it enters the new classification.
For the most common objects (see the table below), the OKOF codes have changed. But the depreciation groups remained the same. According to some fixed assets, the company can now establish a smaller term of use. True, it concerns more rare species Assets, such as compressor, metal fences, etc.
What time to use in 2017
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3. Legal baseOrder OK Rosstandard dated 12.12.2014 Nos. 2018-Art, 013-2014 All-Russian Classifier Funds (OKOF)
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320.00.00.00.000 - informational, computer and telecommunication (ICT) equipment
320.26.2 - Computers and peripheral equipment
320.26.20.11 - Computers portable weighing no more than 10 kg, such as laptops, tablet computers, pocket computers, including combining mobile phone functions, electronic notebooks and similar computer equipment
320.26.20.11.110 - Computers portable weighing no more than 10 kg, such as laptops, tablet computers, pocket computers, including combining mobile phone functions
Depreciation groups on the OS since the beginning of 2017 are determined by relying on new rules governed by the classified OS classification on depreciation groups and updated OKOF codes. In this regard, ordinary users have many questions regarding the definition of a depreciation group of a particular object of property.
Indeed, innovations are very significant: not only the configuration of the codes has been changed (now they are recorded in *** format. **. **. **. ***.) But also the structure of the classifier. With the introduction of new technologies, it takes into account objects that did not exist during the approval period of the previous document, as well as deleted, combined or divided some positions. For example, in one generalizing object " Informational resources in in electronic format"Now there are several types of software. According to some objects of property changes, the OKOF code led to changes in the period of useful use, on other changes affected exclusively code, without affecting the period of effective use. We'll figure it out how the depreciation group includes a computer in accordance with the classification of the OS adopted by Decree No. 640 of 07.07.2016.
Depreciation group of computer
The previous edition of the OKOF, which is valid until 01.01.2017, the OKOF code for a personal computer was determined by the figures 14 3020000 and combined the types of property in the second depreciation group "Electronics and computational technician, incl. PC and printing devices to them. "
From 01.01.2017 OKOF code 330.28.23.23 Determines the generalizing category in the second depreciation group "Office Machines", in which, along with other office equipment, includes a personal computer.
Thus, with the change of the OKOF code on the "Computer" object, the depreciation charge group has not changed (second), useful life also remained unchanged today, as before, over 2 to 3 years inclusive.
So, having understood, to which group of the OKOF to include a computer, it can be understood that another, such office equipment refers to the second depreciation group and is combined by the OKOF code 330.28.23.23.
Note that the computer is recognized as a complex of structural and connected items, ready to work. Therefore, on a laptop (depreciation group 2), as in a stationary computer, capable immediately after the acquisition, to engage in the production process and start bringing the income of the company, the same period of useful use of 2 to 3 years is applied.
Ready to work as a complex is both a monoblock (depreciation group is also a second), which is considered as a computer combined with a monitor in a single case and does not require dunklement. But somewhat different is the case with such an object as a monitor.
Monitor: OKOF and depreciation group
The current legislation is given a clear definition of property recognized as amortized. The urgent terms of depreciation are the foundation of the company's property, as well as its participation in activities that bring economic income. The monitor, considered as a separate item, cannot comply with this condition, since it is not able to bring profit to the enterprise. And only as part of a complex combined with a processor, keyboard and having overall control, it can be recognized as an inventory. Recall that each position in such a complex of items cannot function independently.
Based on the arguments submitted, you can state the following: A single monitor should not be taken into account as part of the company's fixed assets. It should be attributed to the accounts of materials or goods, if its further implementation is assumed. If the monitor acts as part of a single working complex, then such a set of equipment is the OS object. Which depreciation group can be used for this object already known - the second. In accordance with the new classification, it is assigned the OKOF code - 330.28.23.23, and useful life ranges from 2 to 3 years inclusive.
OKOF code 330.28.23.23 (Other office cars) including personal computers and printing devices to them; servers of different performance; Network equipment of local computing networks; data storage systems; modems for local networks; Modems for main networks.
The scanner can be attributed to the OKOF group (OK 013-2014 (SNA 2008)) Computers and Peripheral Equipment - 320.26.2 (for example, K 320.26.20.15 - Machines Computational Electronic Digital Other, containing or not containing one or two of the following devices for automatic data processing: storage devices, input devices, output devices).
Value code for printer
Why is it required to choose the right group, and what coding do if not directly indicated? We are talking about writing off the depreciation value. According to the third category, the equipment is written off in 2-3 years. On the one hand, it corresponds to reality in large companies. On the other hand, modern periphery is designed for operation at least 3 years. Write-off of expensive color laser printing equipment with a scanner from fixed assets will not encourage the head of the enterprise. What conclusion from this can be done?
From January 1, 2019, a new classifier of fixed assets came into force, it is also known as OKOF-2. Accordingly, new coding should be used for fixed assets, while old classifiers continue their effect. For fast translation Used OKOF-2 converter. At the same time, the new version also does not contain the concept of a multifunctional device, and there are difficulties with encoding technology.
Accounting Outsourcing, Green Square Ltd.
Question: The organization has acquired a multifunctional device on which you can implement both print and copy / scan documents. However, in the process of MFP activities, it is used mainly for printing documents (as a printer). Scan and copy functions are used significantly less. Which depreciation group should include the device: to the second (as an electronically computational technique) or to the third (as a means of blueprints)
Moscow arbiters explained to which depreciation group to attract MFP (Vesnetskaya E
As the analysis of arbitration practices showed, the Moscow District is the leader in consideration of cases related to the choice of a depreciation group for MFP. At least judicial acts of such the subject we managed to find only in the practice of this district. We give examples.
Modern office is impossible to imagine without computers and office equipment. Printers, photocpensing, scanners, faxes - no longer a luxury, but a production need. IN lately More and more economic entities prefer multifunctional devices (MFPs), which can combine all the types of office equipment in themselves. As a rule, MFPs meet the criteria for amortized property. And this means that in tax and accounting, their cost is postponed to the expenses of the organization through the depreciation mechanism. To calculate it monthly sum The taxpayer must decide which depreciation group to attribute MFP. Make it, as it turned out, not easy. Indeed, in the classification of the OS, on the basis of which the depreciation group of the OS object is usually established, the multifunction device is not named. The competent authorities do not help pay for income tax payers in the resolution of this problem. Therefore, as it often happens, it is necessary to fade away from the arbitrators, including the Moscow District. In 2015, they reviewed at least two cases for the topic of interest to us. It should be noted that the unity of positions the courts are not distinguished (as well as, and tax authorities).
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Approved by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1.
OKOF Codes for Office Electronics
Answer: Light panels with built-in lamps are the type of electrical reinforcement, electric household appliance, i.e. The grouping of the OKOF codes "Other machines and equipment, including economic equipment, and other objects" (code 330). Consequently, the Commission for the admission and disposal of assets, they can reasonably be attributed to the grouping code of the OKOF 330.28.29 "Machines and equipment general purpose Others not included in other groupings "(Letter of the Ministry of Finance of Russia dated December 27, 2019 N 02-07-08 / 78243).
Answer: In this case, the contextual search for the name of the specified fixed assessment does not give results. The most suitable code is 330.31.01.1 - Furniture for offices and trade enterprises from 01.08.2019 canceled.
Therefore, since the new classifier does not provide individual codes of the recorded fixed assessment, then it can be determined by the Conditional code 330.28.99.39.190 "Special purpose equipment, not included in other groups", or can also be recommended to consider remotely Suitable code 330.32.50.30 - Medical furniture, including surgical, dental or veterinary; Hairdressers and similar chairs, and their parts.
It should be noted that the definition of the corresponding ECOF code is within the competence of the commission for the admission and disposal of assets
Which depreciation group is attributed to the office equipment
Given the technical capabilities of the specified multifunctional device, it can be attributed to the second depreciation group (property with a useful life of over 2 years to 3 years inclusive) - 14,3020000 "Electronics and computational technique (including personal computers and printing devices to them; servers of various performance ; network equipment of local computing networks; data storage systems; modems for local networks; modems for trunk networks).
Depreciation groups are established by 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". At the same time, paragraph 1 of the resolution specifically stipulates that the approved classification can be used for accounting purposes.
From the server to - MFP: how to take into account the unusual office equipment
- store and control information in one place;
- go online from each workplace;
- use one program or one technical device (printer, fax, copier, etc.) at the same time multiple employees, and with the ability to do it remotely.
A single server that usually looks like a system block of a computer, does not deliver special problems. If you suddenly managed to get a device for 40,000 rubles. or less (including the cost of software), then in accounting and tax accounting, it can be included in the costs immediately upon commissioning of YU paragraph 5 of PBU 6/01; sub. 3 p. 1 Art. 254 NK RF.
Scanner to which depreciation group belongs
Answer: The amortized property is distributed over depreciation groups in accordance with the timing of its useful use. This period of organization determines independently taking into account the classification of fixed assets, app. Decree of the Government of the Russian Federation of 01.01.2001 No. 1 (paragraph 1, 4 of Art. 258 of the Tax Code of the Russian Federation). If the main tool is not specified in this classification, then its useful use is established in accordance with the specifications or guidelines of manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation).
MFP in classification, appliance. Decree of the Government of the Russian Federation dated 01.01.2001 No. 1, not directly named. In this case, such devices combine several devices with various functions (printer, copier, scanner) and various useful life.
MFP - the third depreciation group - from 3 years to 5 years
The IFTS indicated that MFP has different functions, can be used both as a printing device (it only works with a computer), and as a copying tool (works independently). In this regard, it is subject to inclusion in the 3rd depreciation group with a useful life of over 3 years to 5 years inclusive.
The arbitrators indicated that in accordance with the classification of fixed assets included in the depreciation groups, the means of high-supply (including copying and operational reproduction tools) belong to the third depreciation group with the OKOF code 14 3010210 (property). At the same time, according to a note to this position, the means of copying and operational reproduction includes.
Requirements for depreciation groups
Each enterprise uses various fixed assets in its work, which is its property and used in the production of goods, the provision of services. For taking them to account determined initial cost. Accounting during use is carried out at a residual value.
The erroneous reflection of the OS becomes the cause of many problems for enterprises. An important term used in their "Main Fund" accounting, which include two types of property: material and intangible. Fixed assets are material assets of the company. This conclusion is made on the basis of concepts enshrined by legislative norms.
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