New classification of fixed assets by depreciation groups from 2021

Any receipt of an object of fixed assets (F), whether it be a purchase, gratuitous transfer or acquisition in exchange, entails the mandatory determination of a depreciation group, which is assigned based on the useful life of the property. It is during this period that the cost of the property gradually becomes part of the company's costs. Write-off of accrued depreciation amounts is carried out in one of four ways that are relevant for accounting established in the accounting policy of a particular enterprise.

Shock absorption groups

When registering, PF objects are assigned to a specific depreciation group. There are 10 of them in total; they are listed in the OS Classification by depreciation groups. The main criterion for combining units of property into any of the depreciation categories is the useful life (USI) of the object. It is determined by enterprises for each PF facility, based on the expected useful period, operating conditions and regulations governing the use of the property.

SPI is the main criterion for classifying an asset into one of the presented depreciation groups.

According to the general rules, the organization depreciates the received asset over the period of fixed income, determined by the Classifier (see table). If the company cannot find an object on the list, then the deadline is set based on the specifications of the asset or the manufacturer’s recommendations. If the asset is manufactured in a company, then the company’s specialists independently develop recommendations confirming the effective life of the asset. They are drawn up in any form. This may be an order from the manager or another document defining the PPI of the asset. Let's consider the characteristic features of property classified in each depreciation group.

Computer shock-absorbing group assembly

Depreciation groups are determined depending on the service life of the property - that is, the period during which it can be used in the organization and participate in the creation of profit.

There are 10 such subgroups in total; they are listed in the above-mentioned Government Resolution No. 1 of 01.01.2002. If any type of equipment is not listed in any of these groups, then its service life is established in accordance with the technical documentation attached to it.

The computer assembly is part of the second depreciation subgroup. The service life of the objects included in it is from two to three years.

Systematization of accounting

In accounting, information about the components of a computer is systematized in the context of the following OKOFs:

• 330.28.23.21 – for copiers;
• 330.28.23.23 – for screens;
• 320.26.20.15 (or 330.28.23.23) – for the system unit.

Fixed assets of 1st and 2nd depreciation groups: how to calculate property tax

So, movable assets classified as the first and second AM are not taxable objects under the NNIO, just like land plots, water bodies, nuclear installations, cultural heritage items, icebreakers, etc. (Clause 4 of Article 374 of the Tax Code of the Russian Federation). Consequently, the value of such property should not be included in the tax base when calculating the payment. So what are these assets?

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This means that when determining the useful life of a specific asset, one should focus on the updated classifier. If, for example, an asset was accepted for accounting according to the abolished standards, then with the entry into force of the above changes it is necessary to make appropriate adjustments to accounting and tax accounting.

Start date of the Russian Government Decree on classification

So, changes to the Classification of fixed assets by depreciation groups were made by Decree of the Government of the Russian Federation on the classification of fixed assets dated April 28, 2018 No. 526. Particular attention should be paid to the fact that this resolution not only makes changes to the previous classification, but makes them retroactively, then Yes, it comes into force on January 1, 2021. However, there are no direct indications anywhere that it is necessary to recalculate the useful life of fixed assets for which there is already a calculated depreciation amount.

Letters issued on this issue (letter of the Federal Tax Service dated May 10, 2018 No. BS-4-21/ [email protected] and letter of the Ministry of Finance of Russia dated June 18, 2018 No. 03-03-20/41332) cover this issue very vaguely, limiting themselves to only mentioning that the resolution comes into force on January 1, 2021. Nevertheless, organizations have the right to recalculate depreciation, especially if this will bring them certain financial or economic benefits. It is important to reflect changes in accounting policies, which can be done in this case in the middle of the year.

Office equipment and what it includes

› However, when mentioning all equipment of the organization that does not relate to machines, machines, mechanisms, etc. and is intended for use in the process of administrative management or in the process of engineering work, it is customary to use the term “office equipment”.

This concept includes computers, printers, scanners, telephones, calculators, shredders, copying equipment, fax machines, projectors and other office tools. Equipment for drawing work, plotters, laminators, hole punchers, mechanical pencil sharpeners, stamps, brochure makers and others are added to the list, calling it “small office equipment.” This situation arose due to the obsolescence of the specified classifier.

But an accountant, when deciding what applies to office equipment in accounting, must be guided by regulatory documents. Therefore, until 2021, the following should be classified as office equipment:

1. conference equipment (microphones, projectors, screens, etc.),
2. shredders,
3. typewriters,
4. automated telephone exchanges ensuring the operation of offices,
5. banknote counters and detectors,
6. copying equipment (not connected to the computer),
7. duplicating equipment (not connected to the computer),
8. calculators,
9. pneumatic delivery device, etc. autonomous office equipment.
10. telephones (wired and cellular),

According to the same standards, the following cannot be classified as office equipment:

1. communicators,
2. printers and MFPs connected to a computer,
3. smartphones, etc.
4. tablets,

Its standards also contain a subsection that includes information equipment. But the term “office equipment” is excluded from it, and computers and peripheral devices for them are separated into a separate subsection.

However, the list of what previously belonged to office equipment remains.

It has been added to the group in edited form

“Other machinery and equipment, including household equipment, and other objects”

under code 330.28.23. Therefore, starting from 2021, the answer to questions about what office equipment is and what belongs to it is mainly determined by the list in the classifier of fixed assets, marked with this code. Internal documents To minimize the likelihood of claims from tax authorities, establish the obligation to ensure normal working conditions for employees, in particular, equipping premises with an air conditioning system in: - internal labor regulations; — regulations on labor protection; -instructions on labor protection and safety precautions; - collective agreement.

The documents must refer to the norms of the Labor Code and SanPiN discussed above. Insuring yourself to the maximum If you want to insure yourself to the maximum, you can measure the temperature in the office premises.

To do this, go through the following steps: 1. Issue an order to create a commission to measure temperature and draw up a protocol on the measurement results.

2. Select a day for measurements. In fact, each of them can be used independently, without connecting to computer technology.

Fixed assets included in depreciation groups under OSNO

If an enterprise has fixed assets on its balance sheet, then it is necessary to write them off as the cost of products produced (services provided, work performed) by calculating depreciation. The procedure for calculating depreciation amounts differs when maintaining tax and accounting records, but one of the main criteria is the useful life (useful life) of the fixed asset.

All tax accounting operations are stipulated in the articles of the Tax Code. Having turned to him on an issue related to the calculation of depreciation, we see that the source of information about the SPI of fixed assets in tax accounting is the classification of fixed assets included in depreciation groups (clause 1 of Article 258 of the Tax Code of the Russian Federation). As already mentioned, the amount of accrued depreciation and, as a consequence, the amount of tax payable at the end of the reporting period depend on the useful life. If the SPI is determined incorrectly, then the income tax base may, for example, be underestimated and, accordingly, the tax will be paid in a smaller amount, which will certainly entail sanctions from the tax authorities in the form of accrued penalties and fines.

Moreover, depreciation is not a single operation, but an expense that is repeated from month to month (although small businesses are now allowed to charge depreciation not monthly, but with other regularity, but at least once a year, which should be reflected in the accounting policy of the enterprise), so the amount of arrears will increase from period to period. The opposite situation, when the income tax base is overestimated, will not cause sanctions from the tax authorities, but this will have a negative impact on the financial condition of the organization: overpaying taxes for accountant errors is not the wisest waste of money.

Therefore, correctly determining the useful life of a fixed asset is the most important and primary task of an accountant when accepting fixed assets for accounting. The algorithm for determining private investment income for tax accounting purposes is as follows:

1. We determine the OKOF code that corresponds to the OS. Since finding a match between the OKOF code and the main tool is a non-trivial task, you can find many resources on the Internet that help with this. It is enough to enter the name of the property, and the program itself will find a suitable group.
2. We open the Classification of fixed assets by depreciation groups - relevant in 2021 - and look, using the OKOF code, to which depreciation group the property belongs.
3. Each group corresponds to a fork of useful life. The accountant has the right to choose any private investment information within the given framework, based on the condition of the fixed asset, its technical characteristics and the intended use in the activity.

It may happen that the main tool is missing from the classifier. Then we turn to clause 6 of Art. 258 of the Tax Code of the Russian Federation, which says that the useful life must be taken as specified in the operating instructions, passport and other other technical documents. If the necessary information is not there either, you will have to contact the manufacturer directly, since you cannot be independent in resolving this issue.

A situation is possible when an organization buys a used fixed asset from another organization. Here the algorithm of actions is as follows:

1. We check the depreciation group and useful life with the fixed asset classification table.
2. We look at how long the OS was used by the former owner according to the documents (an individual cannot have documents confirming the period of use, so in this paragraph we are talking specifically about transactions made between legal entities).
3. The SPI established by the organization can be reduced by the number of months of its operation by the previous owner.

The above is confirmed by clause 7 of Art. 258 Tax Code of the Russian Federation.

In addition, paragraph 9 of Art. 258 of the Tax Code of the Russian Federation provides for the right of the taxpayer to apply a depreciation bonus, the amount of which is also determined based on the depreciation group to which the fixed asset belongs, and is fixed in the accounting policy of the enterprise.

The depreciation premium is:

• for 1–2 and 8–10 depreciation groups - 10%;
• for 3–7 depreciation groups - 30%.

New okof year for an office chair shock-absorbing group

In grouping 330.00.00.00.000 “Other machinery and equipment, including household equipment, and other objects,” codes have appeared that can be used to classify rafts, furniture for offices and retail establishments, as well as other metal furniture, musical instruments, sports equipment, equipment and other equipment, swimming pools. Separately, please note that now the issue of classifying office furniture and other metal furniture with the OKOF code is closed.

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Articles, comments, answers to questions: OKOF furniture Answer Office furniture belongs to the Fourth depreciation group. Accordingly, the useful life of furniture can be set in the range from 5 years and 1 month to 7 years.