The depreciation groups of fixed assets in 2016 and the classification of the assets included in them were approved by Decree of the Government of the Russian Federation dated 01.01.02 No. 1. Based on this information, companies determine the period beneficial use fixed assets.

We have compiled a handy cheat sheet - table

Depreciation groups of fixed assets 2016.

Depreciation groups of fixed assets 2016

The depreciation groups of fixed assets in 2016 and the classification of the assets included in them were approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1. Based on this information, companies determine the useful life of fixed assets. We have compiled a convenient cheat sheet - a table of depreciation groups of fixed assets 2016.

By general rule the company depreciates the asset over its useful life, which is determined by the classifier (see table). If the asset is not on the list, the period can be set on the basis of the technical specifications or recommendations of the manufacturer (clause 6 of article 258 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated December 24, 2014 No. 03-03-06 / 1 / 66911). For example, if a company assembles the equipment itself, then it is the manufacturer. This means that it can itself develop recommendations to confirm the life of the asset. They can be issued in free form. For example, in the form of an order from the head to establish the term of service.

Depreciation groups of fixed assets 2016 table

A complete list of depreciation groups of fixed assets in 2016 and the classification of fixed assets, approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1.

To confirm the date of commissioning of the fixed asset, it is necessary to draw up an appropriate act. This is necessary for the timely accrual of property tax, the deduction of VAT from the cost of acquiring an object, and the start of depreciation. And also to confirm the initial cost, useful life, depreciation group, etc. that are set for the object. We brought:

• The document will be needed to fix the useful life of the fixed asset. Based on this period, monthly depreciation charges will be calculated.

In practice, difficult situations often arise when it is not clear to which depreciation group of fixed assets an asset should be attributed and whether it is necessary to specify the service life of used assets. Let's explore these questions with specific examples.

Which depreciation group of fixed assets include the iPhone

According to the classification of fixed assets (approved by Decree of the Government of the Russian Federation of 01.01.02 No. 1), telephones belong to the fourth depreciation group with a useful life of three to five years (OKOF code 14 3222000 “Cable communication facilities and wired communication equipment terminal and intermediate” ). But this group includes wired communication means, that is, stationary devices. A smartphone is not one of these devices.

If the company cannot rank the asset in any of the positions of the classifier, then the service life is determined by itself based on the technical conditions and recommendations of the manufacturer (clause 6, article 258 of the Tax Code of the Russian Federation). Since the smartphone has the functions of a pocket computer, code 14 3020000 “Electronic computing equipment” is closest to its purpose. And this code is included in the second depreciation group with a period of use from two to three years.

Whether it is necessary to specify the life of used assets

The useful life of used fixed assets must be corrected if the previous owner made a mistake in this indicator. Such a conclusion follows from the decision of the court (decree of the Arbitration Court of the West Siberian District dated December 11, 2014 No. Ф04-12840/2014).

The dispute arose after the company bought several buildings. The previous owner attributed them to the seventh depreciation group, and the company did not change it. But the tax authorities said that the buildings belong to the eighth to tenth groups with more long term services. This means that the company underestimated the term, and overestimated the depreciation. The auditors recalculated depreciation. The judges agreed with them. According to the court, when buying used assets, it was necessary to check their characteristics from the technical passports and acceptance certificates with the Classification of fixed assets (approved by Decree of the Government of the Russian Federation of 01.01.02 No. 1). The company did not do this, which means that they really overestimated depreciation.

In other counties, companies are able to prove that they are not required to correct previous owners' mistakes in accounting for second-hand assets (Federal arbitration court Volga region No. А65-24092/2012 dated October 24, 2013). That is, the company is not responsible for excessive depreciation due to someone else's mistake.

The new OKOF was developed to replace the previously used classifier OK 013-94, approved by the Decree of the State Standard of the Russian Federation of December 26, 1994 No. 359. Recall that the previous OKOF was in effect for 20 years (from 1996 to 2016). During this time, many of his concepts and terms have become obsolete. Despite periodic adjustments to the old classifier, experts in the field of standardization decided to introduce a new document, which should comply not only Russian realities, but also international rules for grouping fixed assets.

It is worth noting that today international practice fixed assets are classified according to the System of National Accounts (SNA 2008) of the United Nations, the European Commission economic cooperation and Development, the International Fund and the World Group The new OKOF is as close as possible to such a system and makes it possible to ensure the transition of organizations to the classification of fixed assets adopted throughout the world.

Differences between the new OKOF and the old one.

The objects of classification in the new OKOF are still fixed assets, while the OKOF code numbers and their grouping are fundamentally different from those previously adopted.

Note

Fixed assets include produced assets used repeatedly or continuously over a long period of time, but not less than one year, for the production of goods and services.

Code structure. The new OKOF codes consist of 12 characters, not 9. In addition to the characters corresponding to the grouping of fixed assets according to the 2008 SNA, the structure of the new OKOF code includes the code assigned to the object of fixed assets in accordance with All-Russian classifier products by type economic activity(OKPD 2) OK 034-2014 (CPE 2008).

* All-Russian classifier of economic activities, products and services OK 004-93, approved by the Decree of the State Standard of the Russian Federation dated 08/06/1993 No. 17. This classifier has become invalid since 2017 due to the introduction of OKPD 2.

Grouping of fixed assets. Consider in the table the grouping of fixed assets in the new and old OKOF.

After analyzing the information in the table, it is worth noting that among most groups of fixed assets allocated in both the new and the old OKOF, it is possible to make a correspondence, for example, group 100 corresponds to group 13, group 220 to group 12, group 310 to group 15 and etc.

Read also

• New OKOF and updated OS classification
• Transition to the use of a new classifier of fixed assets
• New OKOF
• About the transition to the new edition of OKOF

At the same time, differences should also be noted. In particular, group 330 "Other machines and equipment, including household inventory, and other objects" of the new OKOF combined three subsections at once, which were contained in the old classifier: 14 "Machinery and equipment", 16 "Production and household inventory", 19 "Other tangible fixed assets".

We also note the allocation of completely new groups:

• 400 "Weapon Systems". This grouping includes such objects of fixed assets acquired for military purposes as weapons (small arms, artillery, complexes and launchers of unguided missiles, etc.), means of command and control of troops and weapons (fire), rocket and space systems (complexes), aircraft military vehicles (airplanes, helicopters, unmanned systems and aircraft, etc.), takeoff, landing and Maintenance aircraft, orbital vehicles and means of their preparation for launch, ships, ships, small military vessels, pontoons and floating docks, ground control systems for orbital vehicles and special complexes, combat tracked and wheeled vehicles (tanks, infantry and landing combat vehicles, etc.) .);
• 600 "Expenses for the transfer of ownership of non-produced assets." These are costs associated with the transfer of ownership of non-produced assets, the value of which relates to produced assets, but cannot be included in the cost of other produced assets. Therefore, these costs should be considered as separate category fixed assets. An exception is made for land plots, in respect of which the costs associated with the transfer of ownership, it is customary to consider, in accordance with established practice, as the costs of land improvement.

Features of the transition to the new OKOF.

It has been established that OKOF is used for the purposes of budgetary (accounting) accounting by organizations public sector in cases stipulated federal standards, unless otherwise established by the authorized bodies state regulation accounting.

Federal accounting standards for the public sector are expected to be introduced in 2018. To date general provisions on the organization and maintenance of accounting (budgetary) accounting in state (municipal) institutions (GMU) are established by Instruction No. 157n. The specified instruction provides for the use of OKOF in accounting when grouping fixed assets, that is, to determine analytical accounting fixed assets when they are registered (clause 53 of Instruction No. 157n).

It should be noted that earlier there was a direct relationship between the grouping of fixed assets in accounting and OKOF. In other words, the designations and titles of the section (subsection) OKOF (OK 013-94) and the analytical account for fixed assets used the same values. For example, this is subsection 15 “Means of transport” and analytical account 0 101 05 000 “Vehicles”, subsection 16 “Industrial and economic inventory” and analytical account 0 101 06 000 “Industrial and economic inventory”. There is no such link in the new OKOF.

Consider in the table how the analytical accounts for fixed assets correlate with the groupings of fixed assets in the new OKOF.

It should be noted that according to the new OKOF, it is necessary to group the fixed assets accepted for accounting from January 1, 2017. With regard to old objects (accepted for accounting before 01/01/2017), nothing needs to be changed. No operations to transfer the balances of fixed assets to new groups are performed. This is indicated by the Ministry of Finance in Letter No. 02-07-08/78243 dated December 27, 2016.

Transitional In order to switch from the use of the old OKOF (OK 013-94) to the new classifier (OK 013-2014) in 2017, by Order of Rosstandart dated April 21, 2016 No. 458 (hereinafter - Order No. 458), direct and reverse keys between OK 013- 94 and OK 013-2014.

Both keys are presented in the form of reference tables, in which, for comparison, the codes and names of the positions of the old and new OKOF are given. Compliance is established by one or several positions at once.

Some positions that existed in the old OKOF are presented in the new classifier in an enlarged form or, conversely, are detailed. For example, positions OK 013-94 11 4521011 "Buildings of power plants", 11 4521103 "Diesel power plant", 11 4521104 "Nuclear power plant", 11 4521105 "Hydraulic power plant (except storage)" corresponds to position 210.00.11.10.110 "Power plant buildings" from OK 013-2014.

In case of contradictions in the application of the direct (reverse) transitional key, as well as the absence of positions in the new OK 013-2014 codes for accounting objects that, according to their criteria, are fixed assets, the commission for the receipt and disposal of assets of the institution may make an independent decision on the assignment of these objects to the corresponding group of codes OK 013-2014 (Letter of the Ministry of Finance of the Russian Federation of December 27, 2016 No. 02-07-08 / 78243).

For certain positions (for example, “household inventory”, “catalogue and filing cabinets”, “folding furniture sets”) in a direct transitional vein, you can find the wording: “They are not fixed assets”. In other words, these objects included in the old OKOF, according to the new classifier, do not belong to fixed assets. What does it mean? Are they recognized as fixed assets in accounting?

Explanations on this are given in the letters of the Ministry of Finance of the Russian Federation dated December 30, 2016 No. 02-08-07 / 79584, dated December 27, 2016 No. 02-07-08 / 7824. They noted that the criteria for classifying objects material assets to fixed assets are established by Instruction No. 157n, and not by OKOF. In this regard, if, in accordance with Instruction No. 157n, material assets are classified as fixed assets, but they are not included in new OKOF(OK 013-2014), such objects are taken into account as fixed assets grouped according to the old OKOF (OK 013-94). And vice versa, if, according to the new classifier, material assets are classified as fixed assets, but in accordance with clause 99 of Instruction No. 157n, these assets are classified as inventories(despite the fact that the useful life of these objects is more than 12 months), such objects are accepted for accounting in accordance with Instruction No. 157n as part of inventories.

Updated OS classification and features of its application.

As mentioned above, since 2017, a new version of the OS Classification has been applied (as amended by Decree of the Government of the Russian Federation of 07.07.2016 No. 640). The fixed assets in it are grouped according to the new OKOF codes.

It should be noted that the number and names of depreciation groups, as well as the useful lives established for them, remained the same. At the same time, when applying the new classification of fixed assets, one must be extremely careful, since some fixed assets listed in the old classification in one depreciation group, according to the new classification, may be included in another depreciation group.

Recall that the classification of fixed assets is the main document for determining the useful life required when registering an object of material assets as a fixed asset, as well as when calculating depreciation for the purposes of not only accounting, but also tax accounting.

The updated classification of fixed assets is applied to fixed assets put into operation from January 1, 2017 (letters of the Ministry of Finance of the Russian Federation dated 08.11.2016 No. 03-03-РЗ / 65124, dated 06.10.2016 No. 03-05-05-01 / 58129) .

Thus, in relation to fixed assets put into operation (accepted for accounting) before 01/01/2017, the useful life remains the same. You do not need to change it in accordance with the new OS Classification.

Since 2017, a new OKOF has been applied, and a new edition of the OS Classification is also in force.

Compared to the old OKOF, not only the structure of the OKOF code has changed, but also the groupings of fixed assets. The developed transition keys will help to switch to a new classifier, establishing for each position of the old OKOF a correspondence to one or more positions of the new OKOF. With the help of transitional keys, correspondence can be established both in direct (from old OKOF to new) and in reverse (from new OKOF to old) order.

In the new OS Classification, the number of depreciation groups remains the same. But in the list of fixed assets included in such groups, in comparison with the previously used classification, there are discrepancies.

It should be noted that the new classifiers should be applied to fixed assets put into operation (accepted for accounting) after January 1, 2017.

Fixed asset items accepted for accounting before January 1, 2017 are subject to accounting (budget) accounting in accordance with Instruction No. 157n grouped according to the old OKOF and the useful life of these items, established taking into account the OS Classification (as amended before 01/01/2017) .

During the period of transition to new classifiers between years (inter-reporting period), operations to transfer the balances of fixed assets to new groups, as well as operations to recalculate depreciation, are not performed.

Instructions for the use of the Unified Chart of Accounts for Public Authorities ( government agencies), organs local government, public authorities off-budget funds, state academies sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

fixed assets depreciation ownership

By increasing depreciation deductions, this is a rather risky and time-consuming method of tax optimization. At the same time, practice shows that many people manage to increase the amount of depreciation (or reduce the initial cost of the object) and thereby save income tax. Let's consider what saving methods allow organizations to reduce income tax through depreciation and how risky their use is from a tax point of view in the article "Five simple ways, which will reduce income tax due to depreciation".

The accountant himself determines it based on the useful life of the object according to the formula:

Note: since depreciation rates are determined depending on the useful life of the object, and such a period is determined by the so-called depreciation groups, in our table, the initial indicator is the depreciation group - this will make it easier for you to use the table.

Estimated depreciation rates for fixed assets by depreciation groups

Classification of fixed assets included in depreciation groups — normative document, in which types of fixed assets are distributed by depreciation groups (10 depreciation groups).

The classification of fixed assets included in depreciation groups was approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1.

The document is updated regularly. given at the end of this article.

Comment

For each type of fixed assets in the Classification, the code, name and note are indicated.

Within the depreciation groups, fixed assets are grouped into subgroups - Machinery and equipment, Means of transport, Structures and transmission devices, Buildings, Dwellings, Plantings perennial, Livestock working.

Depreciable property is consolidated into the next ten depreciation groups(Section 3, Article 258 tax code Russia):

2) For fixed assets related to 1-2 and 8-10 depreciation groups may apply depreciation premium in the amount of not more than 10% (see, paragraph 9, article 258 of the Tax Code of the Russian Federation).

3) For fixed assets related to 3-7 depreciation groups a depreciation bonus of no more than 30% can be applied (see, clause 9, article 258 of the Tax Code of the Russian Federation).

4) By fixed assets 3-7 cushioning groups may be applied (Article 286.1. of the Tax Code of the Russian Federation).

5) The increased depreciation rate of 3 (for corporate income tax) for the leased asset does not apply to fixed assets related to 1 - 3 depreciation groups(Clause 2, Article 259.3 of the Tax Code of the Russian Federation, see).

6) Taxpayers have the right to apply an increased depreciation factor of 2 (for corporate income tax) in respect of depreciable fixed assets included in 1 - 7 depreciation groups and produced in accordance with the terms of a special investment contract (clause 6 clause 1 article 259.3 of the Tax Code of the Russian Federation,).

7) In relation to buildings, structures, transmission devices 8 - 10 cushioning groups only the straight-line depreciation method (for corporate income tax) can be applied. The non-linear depreciation method cannot be applied to such assets (clause 3 of article 259 of the Tax Code of the Russian Federation, see).

Depreciation groups of some fixed assets

Personal Computer refers to ➤

Multifunction devices (MFPs) belong to ➤

Office furniture refers to ➤

Cars belong to depreciation groups depending on their type. Most of cars refers to the 3rd depreciation group of fixed assets ➤

Trucks belong to depreciation groups depending on their carrying capacity and type. Most of them belong to the 3rd - 5th depreciation groups. ➤

Building belong to 4 - 10 depreciation groups depending on their type ➤

Not all types of property, plant and equipment can be found in the Classification. For those types of fixed assets that are not specified in depreciation groups, the useful life is set by the taxpayer in accordance with specifications or manufacturers' recommendations (clause 6, article 258 of the Tax Code of Russia).

Using the Asset Classification in Accounting

Until January 1, 2017, paragraph 2 of clause 1 of Decree of the Government of the Russian Federation of 01.01.2002 N 1 directly indicated the possibility of applying the classification in accounting:

"This Classification may be used for accounting purposes."

But, this paragraph was excluded from 01/01/2017 by Decree of the Government of the Russian Federation of 07/07/2016 N 640. Accordingly, from 01/01/2017 in accounting, when establishing useful lives, the rules established by regulations on accounting.

Many accountants, before the adoption of clear rules for determining the useful lives of fixed assets in accounting, continue to apply the Classification for accounting.

Overview of changes that have been made to the Classification of property, plant and equipment included in depreciation groups

Decree of the Government of the Russian Federation of April 28, 2018 N 526 "On Amendments to the Classification of Fixed Assets Included in Depreciation Groups"

05/04/2018 on the official Internet portal legal information pravo.gov.ru.

Beginning of the document: 12.05.2018

In accordance with paragraph 2, the document applies to legal relations that arose from January 1, 2018.

The essence of the changes:

The subsections "Constructions and transmission devices" of the Classification for 3-10 depreciation groups have been substantially corrected. Insignificant adjustments in subsections "Machinery and equipment" (2, 9 depreciation groups).

Changes take into account the industry-specific features of the equipment used oil industry, sea and river fleet, railway industry and other industries.

Decree of the Government of the Russian Federation of 07.07.2016 N 640 "On Amendments to the Decree of the Government of the Russian Federation of January 1, 2002 N 1"

First official publication: 07/12/2016 on the official Internet portal of legal information pravo.gov.ru.

Beginning of the document: 01.01.2017

The essence of the changes:

AT new edition the new codes of the new OKOF classifier are indicated, which is applied from 01/01/2017 - . The changes are not only technical. Many positions of the Classification have been significantly updated. So, many new positions appeared and the classifier positions that were used until 2017 were removed.

The changes are large-scale and their significance is associated with fundamental differences between the old version of OKOF and its new version applied since 2017.

History reference

The classification of fixed assets included in depreciation groups was put into effect on January 1, 2002 by Decree of the Government of the Russian Federation of 01.01.2002 N 1 (clause 3).

Prior to January 1, 2002, the term "depreciation rate" was used instead of the term "depreciation group". From January 1, 1991 to January 1, 2002, the Uniform norms of depreciation charges for the full restoration of fixed assets were applied. National economy USSR, approved. Decree of the Council of Ministers of the USSR of October 22, 1990 N 1072.

The current Classification is, in general, more beneficial to taxpayers, as its useful life is on average 30% shorter than the previous Uniform Rules (which leads to faster write-offs).

Fixed assets of the organization, depending on the useful life, belong to one or another depreciation group for the purposes of profit taxation (clause 1, article 258 of the Tax Code of the Russian Federation). The useful life (SPI) of fixed assets is determined by the organization itself, taking into account the special classification approved by the Government of the Russian Federation.

Classification of fixed assets included in depreciation groups

In 2019, the Classification approved by the Decree of the Government of the Russian Federation of 01.01.2002 N 1 (as amended on 04.28.2018) is in force. In accordance with this Classification, all fixed assets are divided into 10 depreciation groups.

Please note that the latest amendments to the Classification came into force retroactively and apply to legal relations that arose from 01/01/2018.

Depreciation groups of fixed assets-2019: table

The classifier of fixed assets by depreciation groups-2019 looks like in the following way:

How to determine the depreciation group

To understand which depreciation group your fixed asset belongs to, you need to find it in the Classification. Having found it, you will see which group this OS belongs to.

If your OS is not named in the Classification, then you have the right to independently determine the useful life of this property, focusing on the service life specified in the technical documentation or manufacturer's recommendations. The installed SPI will tell you which depreciation group your OS fell into.