Why is classification of fixed assets necessary?

As of January 1, 2017, new OKOF codes came into effect, so it was necessary to make changes to the classification methodology. To calculate the amount of depreciation, the accountant determines the method and useful life of fixed assets; the 2021 classifier will help him with this. With its help, the useful life of fixed assets by depreciation groups is determined. The following legal acts regulate this procedure:

• Decree of the Government of the Russian Federation No. 1 of 01.01.2002;
• Decree of the Government of the Russian Federation No. 640 (clause 2) dated 07/07/2016 - updated classifier of fixed assets 2021 with decoding.

Despite changes in classification methodology, depreciation blocks have not changed.

Classification of fixed assets by depreciation groups

According to the updated system, the distribution of objects, based on their useful life period, is carried out in the following ten blocks:

The useful life of a particular property is determined using a classifier established by Decree of the Government of the Russian Federation No. 1. To do this, it is necessary to clarify the depreciation group in which these objects are included and indicate the period (in months) within the range of the established period.

IMPORTANT!

Remember that within the specified interval, the taxpayer independently determines the specific period for each main object.

If the classification of fixed assets by depreciation groups 2020 does not include a specific indicator, that is, the required asset is not included in the groups of the table above, then, according to clause 6 of Art. 258 of the Tax Code of the Russian Federation, the institution independently determines its useful life, based on the technical characteristics or recommendations of the manufacturer.

As a more clear example, we present the first section of the classifier from Resolution No. 1 of 01/01/2002 (as amended in 2021) - the first depreciation group, which includes all short-lived property with a useful life from 1 year to 2 years inclusive.

Which depreciation group does the server cabinet belong to?

On this issue, we adhere to the following position: For office furniture, the most suitable code would be OKOF code 330.28.99.39.190 “Other special-purpose equipment, not included in other groups” or 330.28.29 “Other general-purpose machines and equipment, not included in other groups” groups." The telecommunications cabinet belongs to communication equipment with code 320.26.30. For accounting purposes, the useful life for fixed assets is established by the organization in accordance with the accounting policies of the organization. Based on the Classification, both the telecommunications cabinet and office furniture can be classified in the fourth depreciation group for industrial and household equipment with a useful life of over 5 years up to 7 years inclusive. We also believe that it is possible to establish a useful life for accounting purposes based on information from the manufacturer or the expected useful life, unless otherwise specified in the accounting policy. For tax accounting purposes for office furniture, due to the lack of a direct indication of the grouping in accordance with the Classification, it is possible to establish a useful life based on the manufacturer’s information.

Office furniture and an iron telecommunications cabinet measuring 60 x 60 were purchased by IT specialists to install various equipment in the field of IT technologies. The specified property belongs to fixed assets (hereinafter also referred to as fixed assets) and is depreciated. To determine the useful life of fixed assets, both in accounting and tax accounting, the organization applies the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1, hereinafter referred to as the Classification). What is the useful life in accounting and tax accounting of these fixed assets?

Let’s make a reservation right away: the fourth paragraph of clause 5 of PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01) stipulates that assets in respect of which the conditions stipulated in clause 4 of PBU 6/01 are met, and with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories. In accordance with clause 4 of PBU 6/01 and clause 2 of the Methodological Guidelines for the Accounting of Fixed Assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n (hereinafter referred to as the Guidelines), the useful life is the period during which the use of fixed assets brings economic benefits (income) to the organization. The specified period is determined by the organization based on (clause 20 of PBU 6/01, clause 59 of the Methodological Instructions): - the expected period of use of this object in accordance with the expected productivity or capacity; — expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, and the repair system; — regulatory and other restrictions on the use of this object (for example, rental period). Thus, for accounting purposes, an organization has the right to independently determine the useful life of an asset, not relying on any standards, but only guided by the principles established in paragraph 20 of PBU 6/01 (see also letters from Russia dated 05/07/2021 N 07-01 -06/15879, dated 03/27/2021 N 03-06-01-04/77). We believe that the Classification can also be used for accounting purposes. The chosen method of calculating depreciation, as well as the useful life of the fixed asset, must be fixed in the accounting policy for accounting purposes (clause 7 of PBU 1/2021 “Accounting Policy of the Organization”).

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In other words, it is difficult to divide a two-room apartment in half with rooms of 17 and 13 square meters. The cost of a divorce consists of several components, such as: state fees, legal services, and, if necessary, the services of a notary and translator. There will be no need to visit government agencies, wasting your precious time on this. Although, in turn, the law and arbitration believe that the extract is the only document confirming this fact.

Tags 4-fss federal law Rent Standard Federal standard depreciation balance sheet accounting budget classification budgetary and autonomous institutions revenue annual reporting group accounting debt insured persons changes in legislation inventory government institutions treasury KVR contract Kosgu KPS materially responsible persons taxes property tax income tax tax reporting tax control VAT OKOF fixed assets responsibility reporting checks of PFR postings expenses insurance premiums accounting accounting policies financial control FTS FSS form.

2 depreciation group

In order to dispose of the received property, the heir must obtain the appropriate certificate from a notary and pay a state fee. I have a new car, it’s 1.5 years old. The return of a paper ticket is issued at the carrier's stationary office. However, none of the evidence, including the expert’s opinion, has predetermined force.

Some experts classify servers as OKOF code 320.26.20.13 - Electronic digital computers containing in one housing a central processor and an input and output device, whether combined or not for automatic data processing

Code OKOF (version from 01/01/2021) 330.28.23.23 - Other office machines (including personal computers and printing devices for them; servers of various capacities ; network equipment for local computer networks; data storage systems; modems for local networks; modems for backbone networks) ;

Rationale

OKOF code (version until 01/01/2021) 14 3020000 - Electronic computing equipment, including personal computers and printing devices for them; servers of varying performance ; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks.

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Sheets and plates of polarizing material; lenses, prisms, mirrors and other optical elements other than optically untreated glass, whether installed or not, except elements for photographic and cinema cameras, projectors or photo enlargers, or equipment for projecting images with reduction.

OKOF: code 330.31.01.1

If it is not possible to determine the OKOF code in the new classifier, the institution should assign a conditional code to the fixed asset object that is remotely suitable in meaning for this fixed asset. In the case under consideration, a contextual search by name, purpose and other characteristics of the specified fixed assets does not produce results. If you use the Transitional Key, for fixed assets such as furniture, you are asked to select a code from the grouping. After all, it is on the basis of this Classification that fixed assets are distributed among depreciation groups. OKOF furniture for preschool institutions and schools is selected on a case-by-case basis.

Often, when working in a company, the staff focuses on achieving the global goals set by management, not paying attention to the ambiance of the office, which is created by many objects and small things, including furniture. It is convenient and comfortable furniture that employees owe to their very long working capacity, which bears fruit. Let's talk about furniture that is used in official premises and find out how it is accounted for and depreciated.

How to determine depreciation group

During the operation of an object, depreciation is required to be charged on it. In order for deductions to be calculated correctly, the specialist needs to determine the depreciation group of the asset.

Also, in addition to depreciation, the accountant must establish a useful life, that is, the operational period during which depreciation will be charged on the property.

To identify the necessary information, use the classification of fixed assets by groups from RF PP No. 1.

Let's consider two possible situations:

1. The main object is presented in the classification by depreciation groups. Information is searched by name or OKOF code. If a specialist has found the asset he needs, he sets the depreciation group and useful life in accordance with the classification. If the position is not found by name, the accountant will continue the search using OKOF and determine the required group.
2. If the required item is not in the list of depreciation groups, then the useful life and the depreciation group itself are determined in accordance with the manufacturer’s recommendations, technical data sheet and other documentation of the main property (Letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/16322 dated 03/22/2017). It is allowed to submit a request for clarification to the Ministry of Economic Development of the Russian Federation or use the uniform standards established by Resolution No. 1072 of October 22, 1990.

IMPORTANT!

Choose your depreciation groups carefully! If a mistake is made, income and property taxes will be calculated incorrectly. After inspections by the tax inspectorate and detection of errors, additional tax payments will have to be added to the budget.

The institution determines its useful life independently, based on its needs for a particular asset in order to make a profit. That is, SPI is equal to the period during which the organization plans to make a profit (clause 4 of PBU 6/01). Moreover, such a period may even be lower than the SPI given in the list of depreciation groups. To secure the useful life of the main property, it is necessary to issue an order, a directive from the head of the institution.

Which depreciation group should the server be assigned to?

1. As an OS - if the server is more expensive than 100,000 rubles. In this case, you need to determine the depreciation group and depreciation method. Thus, accounting for property more expensive than 100,000 rubles. coincides both in accounting (BU) and in tax accounting (TA).
2. Property less than 100,000 rubles. in tax accounting, the company does not have the right to depreciate - this is a gross violation of accounting rules (Article 120 of the Tax Code of the Russian Federation). But such property can be classified as material expenses and written off evenly, taking into account its useful life. In this case, when accounting for fixed assets, it is more expensive than 40,000 rubles, but cheaper than 100,000 rubles. NU and BU of the company will coincide.
3. The company can write off property worth less than RUB 100,000. to material expenses immediately - this method is convenient to choose if the server costs less than 40,000 rubles. Then the NU and BU will also coincide. Otherwise, temporary differences will arise in accordance with clause 4 of PBU 18/02.

How to register a server for depreciation purposes?

On March 1, 2021, Economic Analytical Center LLC bought an HP ProLiant DL20 Gen9 server worth RUB 43,356 for its own needs. The equipment was purchased from the seller using UTII, VAT was not included in the purchase price. The accounting policy of the organization for both financial accounting and financial accounting establishes the linear method of depreciation of fixed assets. Expenses for the purchase of property are less than 100,000 rubles, but more expensive than 40,000 rubles. in the accounting policy for the purposes of non-relevant assets are taken into account evenly over the useful life. Since the server costs more than 40,000 rubles, the accountant recognized the OS server in accounting and attributed it to account 01. The useful life was set at 36 months by order of the director of the company. The amount of monthly depreciation charges for the server: 43,356 rubles / 36 months = 1,209.33 rubles. For tax accounting purposes, the costs of purchasing a server will be taken into account in accordance with the accounting policy evenly over the useful life, that is, also within 36 months.

According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property for the purposes of Chapter 25 of the Tax Code of the Russian Federation includes property with a useful life of more than 12 months and an initial cost of more than 100,000 rubles. In accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, depreciable property is distributed among depreciation groups in accordance with its useful life. The useful life is the period during which the asset serves to fulfill the goals of the taxpayer's activities. The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of Art. 258 of the Tax Code of the Russian Federation and taking into account the Classification. The norm of paragraph 6 of Art. 258 of the Tax Code of the Russian Federation establishes that if any types of fixed assets are not indicated in depreciation groups, their useful life is established by the organization taking into account the technical conditions or recommendations of manufacturers. Thus, if, based on the documents available to the organization, it is impossible to determine the useful life of the OS, then you can contact the manufacturer (seller) with a corresponding request. Next, based on the established useful life, you can determine the depreciation group in accordance with clause 3 of Art. 258 Tax Code of the Russian Federation. Let us note that specialists of the Ministry of Finance of Russia, when considering taxpayers’ questions regarding the determination of depreciation groups, also often refer to the norm of paragraph 6 of Art. 258 of the Tax Code of the Russian Federation (see, for example, letters of the Ministry of Finance of Russia dated 03/06/2021 N 03-03-06/1/12629, dated 12/30/2021 N 03-03-06/1/79707, dated 11/03/2021 N 03-03- 06/1/64814, dated 04/03/2021 N 03-03-06/4/18874). At the same time, on the issue of classification of fixed assets included in depreciation groups, the Russian Ministry of Finance refers taxpayers to the Russian Ministry of Economic Development (see letters of the Russian Ministry of Finance dated April 25, 2021 N 03-03-06/1/23916, dated November 3, 2021 N 03-03-06 /1/63570, dated 04/03/2021 N 03-03-06/4/18874, dated 08/25/2021 N 03-03-06/1/42310).

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How to calculate depreciation on fixed assets

If the institution has registered property objects and groups of fixed assets, then the accountant is obliged to charge depreciation on a monthly basis, that is, transfer the cost of fixed assets in parts based on their wear and tear. Depreciation deductions are made during the operational period of the main asset, starting from the first day of the month following the month the fixed asset was accepted for accounting (clause 21 of PBU 6/01). In tax accounting, depreciation is charged on fixed assets and their groups from the first day of the month following the month the asset was put into operation (clause 4 of Article 259 of the Tax Code of the Russian Federation). Depreciation charges in accounting are calculated in one of 4 ways - linear, reducing balance, write-off of value in proportion to the volume of goods, work, services, write-off of cost by the sum of the number of years of the joint venture.

In tax accounting, only two methods are used - linear and nonlinear. For data unity, it is recommended that a specialist choose the linear method of depreciation for asset groups for both accounting and tax accounting.

Monthly depreciation charges are determined according to the following formula:

monthly depreciation amount = initial cost of OS / SPI (months).

The institution ceases to form groups of depreciation charges upon disposal of an asset or after full repayment of the cost of fixed assets.

How to do accounting

All property assets whose value does not exceed 40,000 rubles are immediately written off as inventories. At the discretion of the accountant, they are registered in the fixed assets group and depreciation is calculated. All objects costing over 40,000 rubles are accounted for as a group of fixed assets. They are subject to monthly depreciation.

All objects valued at 100,000 rubles. and above, in tax and accounting they belong to groups of fixed assets.

At the same time, in accordance with Art. 256 of the Tax Code of the Russian Federation, there is a rule that in tax accounting, property worth 100,000 rubles or more, put into operation after December 31, 2015, must be classified into certain depreciation groups and monthly depreciation must be calculated. Assets worth less than RUB 100,000. written off upon admission to the institution.

All operations with fixed assets groups in budget accounting are reflected in the synthetic account 010100000 “Fixed Assets”. Receipts are recorded in account 0010600000 “Investments in non-financial assets”, disposals are recorded in separate fixed assets accounts ending with 410.

In commercial and non-commercial accounting, transactions with property objects are carried out on account 01, depreciation is recorded on account 02.

Furniture: shock-absorbing group

When recognizing such property as fixed assets, the question arises about the need to depreciate these objects. Let's figure out which depreciation group office furniture belongs to, and what criteria should be used when assigning a group to these assets and determining the period of use.

Furniture shock-absorbing group

Let us recall that in the previous version of the Classification (before converting it to comply with the updated OKOF codes), office furniture was assigned the 4th depreciation group, for which the useful life (SPI) ranged from 5 years and 1 month to 7 years. This rule is still followed today: if the enterprise does not have the manufacturer’s information about the service life of the furniture, it can be classified as group 4, and the service life can be determined based on the quality characteristics.

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modems/multiplexers; DSLAM multiplexer, media converters; transponders; session border controllers (SBCs); firewalls; amplifiers; station and linear units of compaction equipment; regenerators; electronic subscriber terminals; telephone fax machines; digital mini-PBXs (rural, institutional, remote); WiFi access points - fourth group

(property with a useful life of more than 5 years up to 7 years inclusive)

automatic and semi-automatic telephone stations; automatic and semi-automatic intercity and international telephone stations - sixth group

(property with a useful life of over 10 years up to 15 years inclusive)

Other communication equipment transmitting with receiving devices, not included in other groups

OKOF-2 (as amended on 05/08/2021, taking into account changes came into force on 07/01/2021) All-Russian classifier of fixed assets OK 013-2021 (SNA 2021) came into force on January 1, 2021 to replace OKOF OK 013-94 For To convert the OKOF code to the OKOF2 code, use the OKOF to OKOF2 code converter.

To find out which depreciation group office furniture belongs to, you need to refer to the Classification of fixed assets included in depreciation groups (Government Decree No. 1 of 01.01.2002). After all, it is on the basis of this Classification that fixed assets are distributed into depreciation groups (clause 1 of Article 258 of the Tax Code of the Russian Federation). However, office furniture is not mentioned in the Tax Classification itself. The Tax Code of the Russian Federation establishes that if any types of fixed assets are not indicated in depreciation groups, their useful life is established by the organization taking into account the technical conditions or recommendations of manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation). Please note that before bringing the Classification in line with the new OKOF, office furniture belonged to the 4th depreciation group, for which the useful life was over 5 years up to 7 years inclusive. If the organization has no other information about the service life of office furniture, it can classify it as the 4th depreciation group.

Office furniture of an organization generally satisfies the conditions for recognizing it as fixed assets (clause 4 of PBU 6/01, clause 1 of Article 257 of the Tax Code of the Russian Federation). And if it also exceeds the cost limit established by the organization in its Accounting Policy for accounting purposes (no more than 40,000 rubles per unit), then it is subject to accounting as part of fixed assets in account 01 “Fixed Assets” (clause 5 of PBU 6 /01, Order of the Ministry of Finance dated October 31, 2000 No. 94n). In tax accounting, furniture is recognized as an object of fixed assets if its initial cost exceeds 100,000 rubles per unit. Recognizing furniture as an object of fixed assets, it must be depreciated (clause 17 of PBU 6/01, clause 1 of Article 256 of the Tax Code of the Russian Federation). What is the depreciation group for office furniture? And what is the useful life of furniture to set in accounting? We'll talk about this in our consultation.

Furniture: shock-absorbing group

In accounting, the useful life of office furniture is established by the organization independently (clause 20 of PBU 6/01). For this purpose, in particular, the expected periods of use and physical wear and tear are taken into account. To bring accounting and tax accounting data closer together, an organization can establish the useful life of office furniture in accounting similar to the “tax” period, justifying this by the fact that such a period is the expected period of use of office furniture.

The printer and scanner can be classified into the second depreciation group. The basis is OKOF 330.28.23.23, which includes not only the computer itself, but also the printing equipment for it. In addition, if the laser printer is equipped with a processor, then OKOF 320.26.20.13 is applicable to it. SPI for the 2-3 year group. These devices are taken into account as separate depreciation objects only if they are not part of the “computer” object.

An organization providing services may have a cash register as part of its office equipment and use it for settlements with clients. Such a device is accounted for by the sum of all costs for its acquisition and, depending on the final cost, acquires the status of a fixed asset or is written off as an expense as inventory.