Okof codes with decoding and group. New classifiers of fixed assets: okof and depreciation groups
In 2017, the service life of certain fixed assets for depreciation purposes will change. The point is that it starts to work since 2017 new OKOF classifier. Our consultation on what an accountant needs to do in this regard.
OKOF since 2017
All accountants are required to use since 2017 new OKOF – All-Russian classifier of fixed assets. It was adopted by order of Rosstandart dated December 12, 2014 No. 2018-st. Its abbreviated name is OK 013-2014 (SNA 2008).
At the same time, the previous Classifier of fixed assets OK 013-94 ceases to be valid. It was approved by Decree of the State Standard of Russia dated December 26, 1994 No. 359.
In OKOF OK 013-2014, ten depreciation groups remain, as before. However, some assets were transferred to other groups. New classifier OKOF since 2017 You can view and download on our website here:
Consequences OKOF changes since 2017
All fixed assets from the OS Classification included in depreciation groups(approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1) are divided by codes from the All-Russian Classifier of Fixed Assets. That's why transition to new OKOFs from 2017 changed the depreciation period of some assets in tax accounting. In this case, one must be guided exclusively new OKOF codes from 2017 of the year. Changes to the current Classification of fixed assets for tax depreciation purposes were made by Decree of the Government of the Russian Federation dated July 7, 2016 No. 640.
View and download the changes in full OKOF 2017 and depreciation groups with explanation on our website you can use this link:
What has changed with the arrival OKOF in 2017 year
Please note that in the updated Classification of Assets for depreciation purposes:
- codes changed OKOF directory since 2017;
- some objects changed their depreciation group.
EXAMPLE
In 2016, for metal fences and fences the code according to the old OKOF is 12 3697050. Objects according to it can be included in 2 groups:
- fences made of metal and brick - 6th depreciation group (from 10 to 15 years incl.);
- just metal fences - 8th group (from 20 to 25 years incl.).
By virtue of transition from 2017 to new OKOF all metal fences moved to group 6. Their new code is 220.25.11.23.133. This means that their service life will be 10 years shorter.
How to use new OKOF since 2017
When the law requires an adjustment to the useful life of an asset if OKOF 2017 with decoding and depreciation group shows that the latter has changed?
We hasten to reassure: enterprises do not need to revise the depreciation rate if, according to the updated OS Classification, the asset falls into a different depreciation group and has a new useful life.
To old OS objects OKOF since 2017 but not spreading. It is relevant only for those assets that the company will put into operation from January 1, 2017. In this case, a new service life must be determined.
To prevent accountants from getting confused in old and new codes, Rosstandart approved comparison table old and new OKOF codes (order dated April 21, 2016 No. 458). Below is an example: on the left is the old code, on the left is new OKOF codes from 2017 of the year. And some objects have ceased to be fixed assets altogether.
Read and download the table of old and new codes in full OKOF since 2017 on our website using the following link.
Almost any enterprise has fixed assets on its balance sheet: buildings, equipment, transport, tools, etc. Commercial organizations must depreciate such property, that is, gradually write off its value as expenses.
To determine the depreciation period in tax accounting, you need to understand which depreciation group the fixed asset belongs to.
Accountants who take into account fixed assets know that the depreciation group depends on the OKOF code. But sometimes it takes a lot of time to find it. And having chosen the desired OKOF, you will have to look for it in a special classification of fixed assets.
Previously, users had to compare data from two directories: and .
To make the work of an accountant easier, we have combined these directories into one -" ". Now it is much easier to determine the depreciation period: just enter the OKOF code or the name of the fixed asset in the search bar. On the right, the user is offered a selection of useful documents that can help with accounting.
You can search for the desired OKOF in the tree, looking separately at each section of the directory.
You can enter the type of fixed asset in the search bar and the system will highlight all groups where such a name exists. If you left-click on the desired name, the depreciation group number will appear on the right. Below is an example of a search for a construction tool.
It is important for an accountant to accurately assign a fixed asset to the required depreciation group, the correct calculation of income and property taxes depends on this. The new guide will help you make the right choice.
The organization's fixed assets, depending on their useful life, belong to one or another depreciation group for profit tax purposes (Clause 1, Article 258 of the Tax Code of the Russian Federation). The useful life of the asset 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 Decree of the Government of the Russian Federation dated January 1, 2002 N 1 (as amended on April 28, 2018) is in effect. 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 2019 classification of fixed assets by depreciation groups is as follows:
| Depreciation group number | Useful life of OS | Example of fixed assets belonging to the depreciation group |
|---|---|---|
| First group | From 1 year to 2 years inclusive | General purpose machinery and equipment |
| Second group | Over 2 years up to 3 years inclusive | Liquid pumps |
| Third group | Over 3 years up to 5 years inclusive | Radio-electronic communications |
| Fourth group | Over 5 years up to 7 years inclusive | Fences (fences) and reinforced concrete barriers |
| Fifth group | Over 7 years up to 10 years inclusive | Forest industry buildings |
| Sixth group | Over 10 years up to 15 years inclusive | Water intake well |
| Seventh group | Over 15 years up to 20 years inclusive | Sewerage |
| Eighth group | Over 20 years up to 25 years inclusive | Main condensate and product pipelines |
| Ninth group | Over 25 years up to 30 years inclusive | Buildings (except residential) |
| Tenth group | Over 30 years | Residential buildings and structures |
How to determine 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 the manufacturer’s recommendations. The established SPI will tell you which depreciation group your OS falls into.
With the definition of a specific depreciation group. The period during which the cost of fixed assets will be taken into account in income tax expenses depends on it. When assigning a particular property to a depreciation group, the company must be guided by the Classification of fixed assets, in accordance with Decree of the Government of the Russian Federation No. 1 of January 1, 2002. And this document, in turn, is based on the All-Russian Classifier of Fixed Assets (OKOF), approved by Decree of the State Standard of Russia of December 26, 1994 No. 359. This huge document presented, perhaps, all possible types of objects that could be important for accounting company at the time of entry into force of the document. However, this classifier in its current form will very soon lose its relevance. New OKOF codes have been introduced since 2017.
About the main changes in OKOF
In the current classifier, the coding of fixed assets had a 9-digit value of the form XX XXXXXXX. In the new OKOF, starting from 2017, it will be a digital designation of the format XXX.XX.XX.XX.XXX. This innovation quite significantly changed the very structure of the classifier.
Some positions of the old classifier were actually deleted, and in the new OKOF they were replaced with generalized names. For example, instead of unique types of various software prescribed separate lines in OKOF-1994 ( OS and means of their expansion, database management software, service programs, application programs for design, etc., more than a dozen software titles in total) an object such as “ Informational resources V in electronic format others." At the same time, in OKOF-2017 there will be many objects for which there were basically no analogues installed in the previous edition, including due to the virtual absence of such equipment in the 90s of the last century
Among the changes in OKOF since 2017, one can also note the new location of individual fixed assets relative to one or another depreciation group. In fact, this means the introduction of different useful life periods for individual fixed assets, and therefore a change in the period during which the initial cost of such property has traditionally been written off in tax accounting until now.
Transition to new OKOF from 2017
At the same time, it should be noted that the new OKOF directory from 2017 will apply only to those fixed assets that the company will put into operation from January 1 of the next year. Simply put, there is no need to re-determine the depreciation group of an asset purchased earlier, even if, according to OKOF-2017 with decoding and group, the useful life of such an object would have to change.
Depreciation on “old” fixed assets will need to be taken into account in the same manner, that is, without changing the initially determined period for writing off expenses.
For the property that companies will work with after the new year, special tools have been developed that will allow a relatively painless transition to the new OKOF starting in 2017. These are the so-called direct and reverse transition keys between the edition of the All-Russian Classifier of Fixed Assets, sample 1994, and OKOF-2017. And you get depreciation groups with decoding from this document for both editions at once.
They are presented in Rosstandart Order No. 458 dated April 21, 2016. The document offers a comparative table in which specific fund objects are compared. Using this table, you can relatively easily select a new encoding for a particular object. By the way, if the OKOF code was still registered in the fixed asset accounting card, then it should be updated. However, in the OS-6 standard form, indicating such a code was not mandatory. Accordingly, if the company did not use the coding from OKOF when drawing up the inventory card, then it will not need to add a new code to it.
Classifier of fixed assets by depreciation groups 2016 year is needed to correctly display depreciable fixed assets(abbreviated as OS) in accounting. About aspects classification of fixed assets 2016 year, read on.
What is an OS classifier?
Used when searching for depreciation groups Classifier of fixed assets 2016 year, provided by the Decree of the Government of the Russian Federation “On the classification of fixed assets included in depreciation groups” dated 01.02.2002 No. 1 c latest changes, established by the Decree of the Government of the Russian Federation “On amendments to the classification of fixed assets” dated July 6, 2015 No. 674. The classification of depreciation groups is formed according to information from the All-Russian Classifier of Fixed Assets (abbreviated as OKOF) OK 013-94, established by Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359.
IMPORTANT! On January 1, 2017, the OK 013-2014 classifier, approved by the order of Rosstandart “OK 013-2014 (SNS 2008), begins to function. OKOF" dated December 12, 2014 No. 2018-st. Classifier OK 013-94 will become invalid.
Replacing the old OKOF with a new one will entail reform classifier of fixed assets by depreciation groups.
The principle of constructing depreciation groups of fixed assets of the classifier
Construction depreciation groups of fixed assets of the classifier is based on establishing a period of effective use of the OS. The classifier presents 10 groups, ranging from OS with a period of application of 1-2 years and ending with OS with a period of application of more than 30 years. Each group contains a detailed list of operating systems indicating their name and encoding, taken from the OKOF directory. Classification using generally established coding greatly facilitates the processing of OS information during their automated recording.
Use in determining the useful life of fixed assets of the 2016 classifier
Useful lives of fixed assets classifier records as a specific time range. In particular, according to the 2nd depreciation group of fixed assets V 2016 year, the useful life (abbreviated as SPI) is represented in the range of 2-3 years, and it cannot be equal to exactly 2 years, but it can be set at 3 years.
Determining the exact size of the joint venture is carried out by enterprise managers independently and often depends on the profitability of the activity being carried out. With high profitability, organizations try to write off depreciation costs faster and choose a shorter SPI for this. For the 2nd depreciation group discussed above, the shortest SPI will be 25 months. In case of low profitability or loss-making activities, it is recommended to choose the maximum SPI, which in this case is equal to 36 months.
How is the classification of enterprise fixed assets included in depreciation groups made?
Before searching for a depreciation group, they check whether the property belongs to the fixed assets.
Signs of classifying a property object as OS:
- The property is intended to be used in business activities to obtain financial benefits.
- The period of planned use of the object is more than a year.
- There are no plans to resell the property in the near future.
If the property meets all of the above conditions, proceed to the search for a depreciation group. However, using the classifier established by Decree of the Government of the Russian Federation dated February 1, 2002 No. 1, find the desired group The OS is quite complex and labor-intensive, so it is better to initially determine its OS code through the OKOF reference book.
Example
Exclusive Photo LLC, which is engaged in the creation and sale of unique photographs, at the beginning of 2016 acquired professional cameras for business activities.
We determine the depreciation group to which the cameras belong. To do this, open the OKOF directory, find the section “Machinery and Equipment” and look at the code for the subsection “Photo and film equipment” - 143322000.
After determining the classification code of cameras, we move on to the classifier established by Decree of the Government of the Russian Federation dated February 1, 2002 No. 1. In this classifier, code 143322000 is included in the 3rd depreciation group of fixed assets (SPI over 3 and up to 5 years). Next, the head of Exclusive Photo LLC, based on the established range, has the right to decide for himself what the depreciation period cameras
The considered option for determining depreciation groups is recommended to be used only in the absence of automated accounting in small enterprises with a small number of depreciable objects.
Organizations with a large range of operating systems use programs for automated accounting of business transactions with installed classifiers. The classification of fixed assets by depreciation groups in such cases is carried out automatically when reflecting transactions related to the capitalization of fixed assets, and a specific SPI by category of fixed assets is entered in accordance with the accounting policy approved by the enterprise.
IMPORTANT! IN depreciation groups of fixed assets 2015 year, the subsection “Photo and film equipment” was included as a component of the 5th depreciation group (SPI 7-10 years). By Decree of the Government of the Russian Federation dated July 6, 2015 No. 674, this subsection was transferred to the 3rd depreciation group (SPI 3-5 years).
Features of accounting for 1st and 2nd depreciation groups of fixed assets
According to the provisions established by the Law “On Amendments to the Tax Code of the Russian Federation” dated November 24, 2014 No. 366-FZ for fixed assets belonging to the 1st and 2nd depreciation groups, from the beginning of 2015 property tax is not calculated (subclause 8 Clause 4 of Article 374 of the Tax Code of the Russian Federation).
IMPORTANT! Movable fixed assets, taken into account by the taxpayer from January 1, 2013, from the category of non-taxable fixed assets, from the beginning of 2015, were transferred to the category of preferential fixed assets, exempt from taxation (clause 25 of article 381 of the Tax Code of the Russian Federation). This category includes all movable fixed assets belonging to depreciation groups 3-10.
Example (continued)
In the same year, Exclusive Photo LLC acquired personal computers (abbreviated as PCs) for photo processing. According to the classifier, PCs belong to the item “Electronic computer equipment” with code 143020000, which is part of the 2nd depreciation group.
When calculating property tax, the cost of a PC is not included in the tax base and is recorded in the declaration for this tax in section. 2 consisting of pages 170 and 270.
Professional cameras that are movable fixed assets (clause 2 of Article 130 of the Civil Code of the Russian Federation), acquired after the beginning of 2013, are classified as preferential fixed assets, the cost of which is not included in the tax base for property tax. In the property tax return, the residual value of professional cameras is displayed in section. 2 in gr. 4 on pp. 20-140 and as part of pp. 170 and 270.
For aspects of reflecting non-taxable fixed assets in the NNI declaration, see the article.
Results
The classification of fixed assets by depreciation groups is formed on the basis of the OKOF directory and is intended for the taxpayer to establish the period for using fixed assets for the purpose of their tax accounting and determining whether fixed assets are taxable or not subject to property tax.