Commutator depreciation group of fixed assets

Switch useful life

OKOF - All-Russian Classifier of Fixed Assets
300.00.00.00.000 - Machinery and equipment, including household equipment, and other objects
320.00.00.00.000 - Information, computer and telecommunications (ICT) equipment
320.26.30 — Communication equipment
320.26.30.1 - Communication equipment, radio or television transmitting equipment
320.26.30.11 — Communication transmitting equipment with receiving devices
320.26.30.11.110 - Communication facilities performing the function of switching systems

Grouping 320.26.30.11.110 in OKOF is final and does not contain subgroups.

In the classification of fixed assets included in depreciation groups, code 320.26.30.11.110 is listed in the following groups:

To move from the old OKOF to the new OKOF, use a direct transition key:

What the group includes This group also includes: • equipment included in the transit, terminal-transit and terminal communication nodes of the fixed telephone network; • equipment of automatic telephone exchanges; • equipment that implements switching and service management functions; • equipment for providing intrazonal, intercity and international telephone services with the help of a telephone operator; • equipment of service centers for calls to emergency operational services; • equipment of call centers for information and reference services; • telegraph communication equipment; • switching equipment for mobile radiotelephone networks; • switching equipment for mobile radio networks; • switching equipment for mobile satellite radio networks

What the group does not include This group does not include: • equipment of switching systems, including software that ensures the implementation of established actions during operational investigative activities, see 320.26.30.11.160

What is the rated value of the switch as of 2021?

Depreciation groups In the classification of fixed assets included in depreciation groups, code 320.26.30.11.

190 is listed in the following groups: GroupSubgroupTermsNote Machinery and equipment all short-lived property with a useful life of 1 to 2 years inclusive, special tool kits for telecommunications equipment and line-cable work; fixtures and fittings for operational work in communications Machinery and equipment, property with a useful life of over 3 years to 5 years inclusive, telephone devices and special devices, payphone devices and radiotelephones; subscriber unit of compaction equipment; equipment for multiplexing subscriber lines; Smart Service Control Node (SCP); service edge router (BRAS/BNG/B SR); optoelectronic interface converter; batteries on sites

Converter which okof 2020

For example, now there are no separate lines for unique types of various software, but a common object “Other information resources in electronic form” has appeared.

Each enterprise uses in its work various fixed assets that are its property and are used in the production of goods, provision of services, and performance of work.

To accept them for accounting, the initial cost is determined.

Accounting during use is carried out at residual value. We recommend reading: Personal income tax 2021 size Depreciation is calculated based on the useful life of a fixed asset, which is determined using a classifier in which objects are combined into groups. This classifier contains an object code, a decoding of this code with the name of the object and a note.

What OKOF code is used to register a switch?

The Classification contains codes of the All-Russian Classifier of Fixed Assets OK 013-2014 (SNS 2008) (approved by Order of Rosstandart dated December 12, 2014 N 2020-st) (hereinafter referred to as OKOF).

Switch is a device designed to connect several nodes (PCs, phones or other network devices) within one or more network segments. If the cost of the switch exceeds 100,000 rubles.

, then for income tax purposes an organization can take it into account using the following OKOF codes: 1) 320.26.30.11.110 “Communication facilities performing the function of switching systems”; 2) 320.26.30.11.

120 “Communications that perform the function of digital transport systems” - includes equipment for switching and routing information packets of data networks; 3) 320.26.30.11.160 “Communications, including software that ensures the implementation of established actions during operational investigative activities » - includes

OKOF: code 320.26.30

in the following groups: GroupSubgroupTermsNote Industrial inventory and household property with a useful life of over 5 years up to 7 years inclusive furniture for cable and wire communications enterprises Machinery and equipment property with a useful life of over 20 years up to 25 years inclusive wires and power cables Machinery and equipment property with a useful life of over 30 years inclusive power cables for voltages of 1 kV and above with a copper conductor in a lead or steel sheath Transition keys To transfer from the old OKOF to the new OKOF, a direct transition key is used: OKOF OK 013-94 OKOF OK 013-2014 CodeNameCodeName 143020310 Control devices for computer networks, systems, complexes and digital electronic machines 320.26.30 Communication equipment 143020040 Peripheral devices and devices

Due to the fact that this item is often expensive and is used for more than one year, the accountant includes it as part of fixed assets.

In order to determine the SPI and depreciation group, you should pay attention to the innovations for 2021. Depreciation charges cannot be calculated for such company property as:

objects that are related to the category of natural resources (water and so on).
securities;
inventory items;
various capital construction projects (unfinished);
for land plots;

All commercial companies, without exception, are required to register every asset purchased, received free of charge, or transferred in the form of a founding contribution at its original cost.

OKOF 320.26.30.11.110 - Communication equipment that performs the function of systems...

Code 320.26.30.11.110 is included in the classification of fixed assets:

Includes: This group also includes: • equipment included in the transit, terminal-transit and terminal communication nodes of the fixed telephone network; • equipment of automatic telephone exchanges; • equipment that implements switching and service management functions; • equipment for providing intrazonal, intercity and international telephone services with the help of a telephone operator; • equipment of service centers for calls to emergency operational services; • equipment of call centers for information and reference services; • telegraph communication equipment; • switching equipment for mobile radiotelephone networks; • switching equipment for mobile radio networks; • switching equipment for mobile satellite radio networks

Does not include: This group does not include: • switching system equipment, including software that ensures the implementation of established actions during operational investigative activities, see 320.26.30.11.160

Switch d link okof shock absorbing group

> > Does not include: This group does not include: • equipment of switching systems, including software that ensures the implementation of established actions during operational investigative activities, see.

It was adopted and introduced for application by order of Rosstandart dated December 12, 2014 No. 2021-st.

320.26.30.11.160 The entry in the classifier with code 320.26.30.11.110 is the final entry in the hierarchy and does not contain clarifying elements. ↳ 320.26.30.11 - (higher level) ↳ 320.26.30.11.110 - Communication facilities that perform the function of switching systems (current level) ↳ - no clarifying codes (lower level) Print Classifier of fixed assets (OKOF) 2021 For accounting, the limit remains 40,000 rub.

58 Art. 2 of the Law of November 30, 2021 No. 401-FZ).

Individual entrepreneurs and organizations using the simplified tax system, UTII, PSN, Unified Agricultural Tax will continue to be exempt from movable property tax (, ,). Below you can compare the new and old classifier.

Decree of the Government of the Russian Federation dated July 9, 2003 N 415) (introduced by Decree of the Government of the Russian Federation dated November 18, 2006 N 697) (introduced by Decree of the Government of the Russian Federation dated 12.09.2008 N 676) (introduced by Decree of the Government of the Russian Federation dated November 18, 2006 N 697) (introduced by Decree m Government RF dated 07/09/2003 N 415) (introduced by Government Decree of the Russian Federation dated 11/18/2006 N 697) (introduced by RF Government Decree dated 09/12/2008 N 676) (as amended by RF Government Decree dated 11/18/2006 N 697) (introduced by Government Decree RF dated 12.09.2008 N 676) (as amended by Order of Rosstat dated 30.11.2017 N 799 “On approval of the Instructions for filling out federal statistical observation forms N 11 “Information on the availability and movement of fixed assets (funds) and other non-financial assets”, N 11 (brief) “Information on the availability and movement of fixed assets (funds) of non-profit organizations” In accordance with OKOF, communication system equipment includes: terminal devices (transmitting and receiving), devices of switching systems - stations, nodes used for transmitting any type of information (speech, alphanumeric, visual, etc.)

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Related publications

The normal activities of any company today are closely related to the good equipment of its existing services with communications equipment, communication systems, computers, and office equipment. But the acquisition of this property often poses a number of questions to the enterprise related to establishing their service life and the depreciation group that must be assigned to a particular object, since all of the listed assets are depreciable property. Let's figure out what should be considered when solving such problems.

Regulatory grounds

A depreciation group that determines the useful life (SPI) is assigned to each fixed asset. There are 10 of them in total, and the objects assigned to them differ in their service life. OS groups are united by the OS Classifier, which standardizes accounting information on objects, which, in turn, are grouped by types of OS. Thus, office devices are concentrated in groups, the code of which begins with the numbers 320 and 330. The depreciation group of the object is determined, focusing on the period of effective operation of the device. As a rule, the objects in question tend to undergo rapid moral and physical aging, so their SPI is small, and they are classified into the 2nd or 3rd depreciation groups.

From January 1, 2021, by Resolution No. 526 dated April 28, 2018, changes were made to the OS Classifier, some depreciation groups were updated and expanded. However, the updates did not affect the categories of office equipment in question. OKOF codes previously assigned to these property groups have not undergone any changes. Let us remind you which depreciation groups include various types of office equipment.

Switch Which Group of Fixed Assets in 2021

» Author Daria Aleksandrovna Reading time: 10 min. Published 08/26/2021 Fixed assets of an organization, depending on their useful life, belong to one or another depreciation group for profit tax purposes (clause.

1 tbsp. 258 of the Tax Code of the Russian Federation). The organization determines the useful life of the OS itself, taking into account the special classification approved by the Government of the Russian Federation. 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 recommendations manufacturer.

The established SPI will tell you which depreciation group your OS falls into, including rural and institutional communication stations, analog ten-step systems; equipment of analogue telephone exchanges, including international ones - sixth group (property with a useful life of over 10 years to 15 years inclusive) OKOF-2 (as amended on 05/08/2018, taking into account amendments to art.

in force 01.07.2018) All-Russian classifier of fixed assets OK 013-2014 (SNA 2008) came into force on January 1, 2021 to replace OKOF OK 013-94 To convert the OKOF code to the OKOF2 code, use the OKOF code converter to OKOF2. The organization determines the period useful use of a fixed asset in order to calculate depreciation in accounting and tax accounting. From 12 May 2021, accountants will apply the updated Classification of Property, Plant and Equipment. Let's tell you in more detail what has changed and how to determine depreciation groups in 2021.

Check the code specified in the OKOF in the first column of the OS classification.
If there is a code in the OS classification, look at which depreciation group the OS belongs to.
In the first column of OKOF, find the type of property to which the OS belongs (9 digits).

First you need to determine whether the object belongs to the OS.

The service life of the asset in tax accounting must be more than 12 months and have a cost of 100 thousand rubles (clause 1 of Article 256 of the Tax Code of the Russian Federation).

Computer: shock absorption group

The PC is listed in the note to the 2nd depreciation group with code OKOF 330.28.23.23 “Other office machines.” This also includes printers, servers of various capacities, network equipment, information storage systems, as well as modems - all of them are listed in the note to this code, and, therefore, belong to the 2nd group, the SPI of equipment in which is a period of 2 years and 1 month to 3 years.

Laptops also belong to the PC category, which means they can be classified in group 2 and assigned the same code. Note that there is code 320.26.20.11 “Portable computers - laptops...”, which is also quite suitable for PCs. An enterprise has the right to choose which code is most suitable for designating a laptop, focusing on the parameters of the object and independently establishing the SPI.

There is one caveat that accompanies the installation of a PC. Sometimes the company purchases computer components (hard drive, monitor, keyboard, mouse) separately, reflecting the purchase on material accounts. There, these objects are taken into account if further resale is expected, but in these cases there is no talk of classifying the object by depreciation group, since they are materials/goods, but not fixed assets, and cannot function independently. Thus, it is impossible to assign a code to a monitor or system unit separately from the articulated working structure called a computer.

Shock absorption group of the phone

To designate a telephone (smartphone), the code 320.26.30.11.150 “Radio-electronic communications equipment” is provided, contained in the 3rd depreciation group, the belonging to which is determined by the SPI of this item - from 3 to 5 years. Depending on the quality and technical characteristics of the device, it can be classified under code 320.26.30.11.190 “Communication transmitting equipment” or under code 320.26.30.22 “Telephone devices for cellular/wireless networks”, also available in the 3rd group of the Classifier.

Depreciation groups for other office equipment objects

In addition to the listed items of office equipment, enterprises also use other property. For example, televisions, which are considered by manufacturers in the category of household appliances. Therefore, televisions operating in the company, including plasma ones, are classified as depreciation group 3 with a service life of 3 to 5 years, assigning OKOF code 320.28.29, the note to which includes household appliances.

Office and industrial premises are often equipped with digital video cameras. Their SPI ranges from 3 to 5 years. The 3rd group of the Classifier contains the corresponding code - 330.26.70.13 “Digital video cameras”.

The efficient operation of enterprise services is often ensured by a switch. This equipment is more durable and can function reliably for a significant period of time. It belongs to the 6th group (code 320.26.30.11.110 “Communication facilities with the function of switching systems”). The service life of the switch is from 10 to 15 years.

Let’s combine the information given in the publication on depreciation groups of office equipment in the table:

Directory of OKOF codes for 2021

In the latter case, the number of characters is from two to nine numbers (depending on the length of the code in OKPD2) The fourth and fifth characters of the OKOF code take on a zero value if

OKOF requires a different classification.
the object does not have approved groupings in OKPD2;

Next, you can download OKOF codes for 2021 with decoding and search by name.

Hierarchy diagram in the OKOF classifier for code 320.26.30.11.110: - (top level) ↳ .

SNA 2008 OKOF Alphanumeric designation Name of types of fixed assets Code Name of types of fixed assets AN 111 Residential buildings 100 Residential buildings and premises AN 112 Other buildings and structures 200 Buildings (except residential) and structures, expenses for land improvement AN 1121 Non-residential buildings 210 Buildings (except residential) AN 1122 Other structures 220 Structures AN 1123 Land improvements 230 Land improvement expenses AN 113 Plant and equipment 300 Plant and equipment, including household implements, and other objects

Switch useful life

OKOF - All-Russian Classifier of Fixed Assets
300.00.00.00.000 - Machinery and equipment, including household equipment, and other objects
320.00.00.00.000 - Information, computer and telecommunications (ICT) equipment
320.26.30 — Communication equipment
320.26.30.1 - Communication equipment, radio or television transmitting equipment
320.26.30.11 — Communication transmitting equipment with receiving devices
320.26.30.11.110 - Communication facilities performing the function of switching systems

What OKOF code is used to register a switch?

» » A switch, depending on its type, can be accounted for using different OKOF codes, for example 320.26.30.11.110 “Communication facilities that perform the function of switching systems.” Depreciable property is recognized, in particular, as property that is owned by the taxpayer and is used by him for extraction of income and the cost of which is repaid by depreciation.

Depreciable property is property with a useful life of more than 12 months and an original cost of more than 100,000 rubles. (clause 1 of article 256, clause 1 of article 257 of the Tax Code of the Russian Federation). The useful life is the period during which an object of fixed assets serves to fulfill the goals of the taxpayer’s activities.

Depreciable property is distributed into depreciation groups in accordance with its useful life, which are determined taking into account the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 N 1 (hereinafter referred to as the Classification) (clause 1 of Article 258 of the Tax Code RF). The Classification contains codes of the All-Russian Classifier of Fixed Assets OK 013-2014 (SNS 2008) (approved by Order of Rosstandart dated December 12, 2014 N 2020-st) (hereinafter referred to as OKOF). Switch is a device designed to connect several nodes (PCs) , telephones or other network devices) within one or more network segments. If the cost of a switch exceeds 100,000 rubles, then for income tax purposes an organization can take it into account using the following OKOF codes: 1) 320.26.30.11.110 “Communications, performing the function of switching systems"; 2) 320.26.30.11.120 "Communication facilities performing the function of digital transport systems" - includes equipment for switching and routing information packets of data transmission networks; 3) 320.26.30.11.160 "Communication facilities, including software support that ensures the implementation of established actions during operational investigative activities" - includes equipment for switching systems; 4) 320.26.30.11.190