All-Russian classifier of fixed assets. New classifiers of fixed assets: okof and depreciation groups

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 listed in separate lines in OKOF-1994 (operating systems and means of their expansion, database management software, service programs, application programs for design, etc., more than a dozen software items in total), the following will appear object as “Other information resources in electronic form.” 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 is provided by the Decree of the Government of the Russian Federation “On the classification of fixed assets included in depreciation groups” dated 02/01/2002 No. 1 with the latest amendments established by the Decree of the Government of the Russian Federation “On amendments to the classification of fixed assets” dated 07/06/2015 No. 674. The classification of depreciation groups is formed according to information from 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 SPI is made 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, according to the classifier established by Decree of the Government of the Russian Federation dated February 1, 2002 No. 1, finding the required OS group is quite difficult and time-consuming, so it is better to initially determine its OS code through the OKOF directory.

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). Further, the head of Exclusive Photo LLC, based on the established range, has the right to decide for himself what the depreciation period of the cameras will be.

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 to determine whether fixed assets are subject to property tax or not.

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.

In 2017, a new all-Russian classifier of fixed assets came into force. Also, from this date, a new edition of the Classification of fixed assets included in depreciation groups is in effect. A magazine expert spoke in detail about the use of new classifiers.

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 During this time, many of its concepts and terms became outdated.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

It is worth noting that today, in international practice, fixed assets are classified in accordance with the System of National Accounts (SNA 2008) of the United Nations, the European Commission of the Organization for Economic Cooperation and Development, the International Fund and the World Group. The new OKOF is as close as possible to such a system and allows for the transition organizations to the classification of fixed assets accepted 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 radically different from those previously adopted.

For your information

Fixed assets include manufactured assets that are used repeatedly or continuously over a long period of time, but not less than one year, to produce goods and provide 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 an object of fixed assets according to the All-Russian Classification of Products by Type of Economic Activities (OKPD 2) OK 034 -2014 (CPA 2008).

OKOF code structure
New code (12 characters)		Old code (9 characters)
xxx.xx.xx.xx.xxx

Grouping code based on SNA 2008	Object code according to OKPD 2		Subsection	Subclass
If fixed assets do not have corresponding groupings in OKPD 2, a different classification is required; the 4th and 5th digits of the OKOF code have the value “0”		Classes of fixed assets are formed on the basis of the corresponding classes of products according to OKPD*. The necessary detail for the selected classes is revealed by the subclass
Example code OKOF (passenger car)
310.29.10.20.000

*All-Russian classifier of types of economic activities, products and services OK 004-93, approved by 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. Let us consider in the table the grouping of fixed assets in the new and old OKOF.

New OKOF (OK 013-2014)		Old OKOF (OK 013-94)
		Section, subsection	Name of the type of fixed assets
	Residential buildings and premises		Buildings (except residential)
	Buildings (except residential)		Facilities
	Facilities
	Expenses for land improvement		cars and equipment
	Vehicles		Means of transport
			Industrial and household equipment
	And other objects		Working, productive and breeding livestock (except for young animals and livestock for slaughter)
	Weapon systems		Perennial plantings
			Other material fixed assets not included in other groups
			Intangible fixed assets
	Costs of transferring ownership of non-produced assets
	Intellectual property objects

Having analyzed the information given in the table, it is worth noting that among most groups of fixed assets allocated in both the new and old OKOF, a correspondence can be made, for example, group 100 corresponds to group 13, group 220 to group 12, group 310 to group 15 and etc.

Features of the transition to the new OKOF.

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

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

It is worth noting that previously there was a direct relationship between the grouping of fixed assets in accounting and OKOF. In other words, the same values were used in the designations and names of the section (subsection) OKOF (OK 013-94) and the analytical account for fixed assets. For example, this is subsection 15 “Transport vehicles” and analytical account 0 101 05 000 “Vehicles”, subsection 16 “Industrial and economic inventory” and analytical account 0 101 06 000 “Industrial and economic equipment”. In the new OKOF there is no such connection.

Let's look in the table at how analytical accounts for fixed assets correlate with the groupings of fixed assets in the new OKOF.

Unified chart of accounts in State Medical University		New OKOF (OK 013-2014)
	Name		Name
	Living spaces		Residential buildings and premises
	Non-residential premises		Buildings (except residential)
	Facilities		Facilities
	cars and equipment		Information, computer and telecommunications (ICT) equipment
			Other machinery and equipment, including household equipment
			Weapon systems (in terms of vehicles and equipment). For example, equipment for take-off, landing and maintenance of aircraft
	Vehicles		Vehicles
	Industrial and household equipment		Other machinery and equipment, including household equipment
	Library fund		Original works of entertainment, literature and art. For example, literary works
	Other fixed assets		Weapon systems (in terms of other objects)
			Cultivated animal resources that produce products repeatedly
			Cultivated resources of plant origin that produce products repeatedly

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

Transitional In order to transition 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 referred to as 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 the codes and names of positions of the old and new OKOF are given for comparison. Compliance is established for one or several positions at once.

Some positions that existed in the old OKOF are presented in an enlarged form in the new classifier or, conversely, are detailed. For example, positions OK 013-94 11 4521011 “Power plant buildings”, 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.

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

For individual items (for example, “household equipment”, “catalog and filing cabinets”, “folding furniture sets”) in a direct transitional key 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 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 note that the criteria for classifying objects of material assets as 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 the 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 values are classified as material reserves (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 material inventories.

Updated OS Classification and features of its application.

As stated above, since 2017, a new edition of the OS Classification has been applied (as amended by Decree of the Government of the Russian Federation dated July 7, 2016 No. 640). Fixed assets in it are grouped according to new OKOF codes.

Note 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, you need to 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.

Let us 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 November 8, 2016 No. 03-03-RZ/65124, dated October 6, 2016 No. 03-05-05-01/58129) .

Thus, for fixed assets put into operation (accepted for accounting) before 01/01/2017, the useful life remains the same. There is no 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 has also been in effect.

Compared to the old OKOF, not only the structure of the OKOF code has changed, but also the groupings of fixed assets. Developed transition keys will help you switch to the new classifier, establishing for each position of the old OKOF a correspondence to one or more positions of the new OKOF. Using transition 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 is worth noting that the new classifiers should be applied to fixed assets put into operation (accepted for accounting) after January 1, 2017.

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

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

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

fixed assets depreciation ownership

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 from 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 Classification of fixed assets 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 a comparative table of old and new OKOF codes (order No. 458 dated April 21, 2016). 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.