Computer Shock Absorption Group 2021

Which depreciation group does the Laptop belong to?

Code OKOF (version from 01/01/2020) 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)

OKOF code (version until 01/01/2020) 14 3020000 - Electronic computing equipment, including personal computers and printing devices for them; servers of various performance; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks.

Depreciation group of a personal computer

b) Show the useful life of each PC component determined by the enterprise. They must differ significantly from each other, but comply with the regulatory boundaries for computer technology. The manufacturer's technical documentation can help with this. And then refer to clause 6 of PBU 6/01, which provides for such cases to maintain separate records for each component.

A personal computer (PC) is a familiar and familiar thing even to children. Its purpose is very clear. Its capabilities have been studied quite well. But when it comes to computer technology as an object of accounting, then doubts and questions arise.

Computer shock-absorbing group

The complex is ready for operation and is a monoblock (the shock-absorbing group is also the second), which is considered as a computer combined with a monitor in a single case and does not require additional equipment. But the situation is somewhat different with an object such as a monitor.

Depreciation groups for fixed assets from the beginning of 2021 are determined based on new rules regulated by the adopted Classification of fixed assets by depreciation groups and updated OKOF codes. In this regard, ordinary users have many questions regarding the determination of the depreciation group of a particular property.

Monitor shock absorbing group 2021

Thank you for your trust, D. The exception is cases provided for by the Labor Code or other federal laws, but they have nothing to do with our situation. But for this, important conditions must be met. Payment by non-residents of taxes, duties and other fees to residents. Hint: regional authorities approve their own instructions for providing preferences to victims.

The All-Russian Classifier of Fixed Assets has replaced the All-Union Classifier of Fixed Assets and is used on the territory of Russia to encode technical, economic and social data. The scope of application of OKOF is organizations, enterprises and institutions of all forms of ownership. Dvorkovich on July 31. However, this fact does not mean that there is no need to determine OKOF codes for fixed assets, because p.

Which depreciation group does the laptop belong to?

There really are no such objects as “laptop” and “netbook” in the Classification. But we must take into account that the Classification includes such a type of fixed assets as electronic computer equipment (code 14 3020000). And such equipment belongs to the second depreciation group, its useful life is over 2 years to 3 years inclusive. Computer technology, along with personal computers, also includes laptops.

The names “laptop” or “netbook” are not found in Classification <1>, on the basis of which the useful life of fixed assets is determined for profit tax purposes <2>. Is it possible to determine the period of use of a laptop independently in tax accounting?

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Requirements for depreciation groups

Control authorities devote maximum attention to checking the correctness of accounting, especially those conducted simultaneously with tax accounting. Therefore, it is important to know all the nuances and innovations in reflecting fixed assets in reporting documents. This will eliminate the risk of filling it out incorrectly and receiving fines.

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The main feature of the classification of fixed assets in accounting and tax reporting is the service life. The law allows companies to independently classify their property into one or another depreciation group, based on the intensity of its use, the characteristics of economic and production processes and other factors that allow determining the period of useful service.

Depreciation groups of fixed assets: how to determine in 2020

• depreciation group to which the fixed asset belongs. All depreciable property is combined into 10 depreciation groups depending on the useful life of the property (clause 3 of Article 258 of the Tax Code of the Russian Federation). Depreciation groups are also important in determining the amount of depreciation bonus that can be applied to a specific asset;
• the useful life must be within the limits established for each depreciation group (Letter of the Ministry of Finance of Russia dated July 6, 2020 No. 03-05-05-01/39563). Choose any period within the SPI, for example the shortest, in order to quickly write off the cost of the fixed assets as expenses (Letter of the Ministry of Finance of the Russian Federation dated July 6, 2020 No. 03-05-05-01/39563).

The organization determines the useful life 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.

OKOF for computer monitor

Depreciation is calculated based on the useful life of a fixed asset, which is determined using a classifier in which objects are combined into depreciation groups. This classifier contains an object code, a decoding of this code with the name of the object and a note.

OKOF: code 320.26.2

The all-Russian classification of fixed assets was last changed on May 12, 2021. The innovations came into force retroactively and apply to fixed assets put into operation from January 1, 2021. All changes apply in 2020, we have taken into account the amendments in our article. The changes were made by Government Decree No. 526 dated April 28, 2020.

All accountants are required to take into account documents the OKOF codes of the year - from the current version of the All-Russian Classifier of Fixed Assets. Therefore, a laptop, depreciation group 2, as well as a stationary computer, which can immediately after purchase be included in the production process and begin generating income for the company, when registered, is subject to the same useful life of 2 to 3 years. The complex is ready for operation and the monoblock shock-absorbing group is also the second, which is considered as a computer combined with a monitor in a single case and does not require additional equipment. But the situation is somewhat different with an object such as a monitor. Since the beginning of the year, depreciation groups for fixed assets have been determined based on new rules regulated by the adopted Classification of fixed assets by depreciation groups and updated OKOF codes. In this regard, ordinary users have many questions regarding the determination of the depreciation group of a particular property.

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Okof 2021 And Shock Absorption Groups System Units

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Since 01/01/2017, the updated Classifier has been in effect (clause 2 of Government Decree No. 640 dated 07/07/2016). The need to change it was caused by the entry into force of the new OKOF on January 1, 2017. Let us recall that in the Tax Classifier, types of fixed assets are classified into depreciation groups in accordance with their OKOF codes.

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Depreciation groups of fixed assets 2021 according to OKOF: table

To determine the group, the Classification (OKOF 2020) is used, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1. You need to find the type of fixed asset in the classifier and see which group it belongs to. For example, non-residential buildings belong to the “Buildings” group from the fifth group, and this is property with a useful life of 7 to 10 years (see table above).

As a general rule, a company depreciates an asset over the useful life corresponding to a particular group. For example, the first group is property with a short useful life of 1 to 2 years, and the second is property with a useful life of 2 to 5 years, etc. See the table for the list of groups.

Monitor OKOF 2021 shock absorption group

Air conditioners put into operation before 2021 belong to the third depreciation group - SPI over 3 years up to 5 years inclusive. According to the old OKOF, they corresponded to code 16 2930274 “Domestic air conditioners, electric air coolers” (class 16 2930000).

Answer: To replace OKOF in the 1C Accounting program of a government institution, you must use the “OKOF Replacement Assistant” processing. When replacing OKOF using this processing, the depreciation group in the fixed asset card will not change.

Which depreciation group does the computer belong to?

• The category of fixed assets or the main composition of the main balance sheet items includes a group of assets used for certain purposes of industrial or other production for the production of certain products.
• Providing household services or industrial work.
• Carrying out highly specialized processes, exchanging information and working in a certain direction.
• A category of assets that can be used as an object for lease for a short period with a strictly fixed payment under the contract.

• Contributions to the formation of the management company.
• Property purchased from third party companies and other manufacturers.
• Property and equipment manufactured, constructed, and constructed.
• Exchanged, donated for other types of fixed assets.
• Receipt for free use . The main basis and form of receipt are specified in the paragraphs of the donation agreement.

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Computer: what depreciation group

Option number 2.

All computer components are accounted for separately as independent objects. This option makes life much easier for an accountant who knows how to justify his position to regulatory authorities. Firstly, components accounted for separately will most likely cost less than 40,000 rubles, which means that in tax accounting they can be written off as material costs. Secondly, where there is no fixed asset, there is no need to calculate depreciation. Thirdly, if an object fails, it can be painlessly repaired or replaced, reflecting the cost of such work as a one-time cost.

• Contributions to the formation of the management company.
• Property
  purchased from third party companies and other manufacturers.
• Property and equipment manufactured,
  constructed, and constructed.
• Exchanged, donated
  for other types of fixed assets.
• Receipt for free use
  . The main basis and form of receipt are specified in the paragraphs of the donation agreement.

Property tax: 1, 2 depreciation groups

Recently, the Government of the Russian Federation made changes to the Classification of fixed assets (Resolution of the Government of the Russian Federation of April 28, 2020 N 526). Moreover, despite the fact that the Resolution came into force on May 12, 2020, the changes made apply to legal relations that arose from January 1, 2020. That is, the changes began to take effect retroactively.

By the way, if an organization has only 1 and/or 2 depreciation group property on its balance sheet, then it is not necessary to submit a “property” declaration to the Federal Tax Service of this organization. After all, only payers of this tax must submit reports (Article 386 of the Tax Code of the Russian Federation), and since the property owned by the company is not subject to taxation, then the organization itself is not a payer of the property tax of organizations (clause 1 of Article 373 of the Tax Code of the Russian Federation).

OKOF: code 320.26.2

Search for an entry in OKOF by code and name (at least 3 characters):

For example: 100.00.10.11 or Panel houses

• 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
• 320.26.2 - Computers and peripheral equipment

320.26.2 - Computers and peripheral equipment

Classifier: OKOF OK 013-2014 Code: 320.26.2 Name: Computers and peripheral equipment Subsidiary elements: 4 Depreciation groups: 0 Direct transition keys: 17

Subgroups

Group 320.26.2 in OKOF contains 4 subgroups.

1. 320.26.20.11 - Portable computers weighing no more than 10 kg, such as laptops, tablet computers, handheld computers, including those combining the functions of a mobile telephone, electronic notebooks and similar computer equipment
2. 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
3. 320.26.20.14 - Electronic digital computers supplied in the form of systems for automatic data processing
4. 320.26.20.15 - Other electronic digital computers, whether or not containing in one housing one or two of the following devices for automatic data processing: storage devices, input devices, output devices

Shock absorption groups

Code 320.26.2 does not belong to any depreciation group (based on the appendix to the Decree of the Government of the Russian Federation “On the Classification of fixed assets included in depreciation groups”).

Transition keys

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

Which depreciation group does the computer belong to - fixed asset, monitor, block?

In the previous version of OKOF, which was valid until January 2020, the code for the system unit was determined by the indicators 14 3020000 and combined types of property in depreciation group 2 Electronic computer equipment, including PCs and printing equipment for it.

According to the Instructions, the definition of useful life period means the period during which it is possible to use, during the work of the organization, an object of non-financial assets for the purposes for which it was purchased, formed or received.

Complete computer: features of acquisition and acceptance for accounting (Mishanina M

For reference. The useful life of an object of fixed assets is the period during which it is intended to be used in the course of the institution’s activities for the purposes for which it was acquired, created and (or) received (for planned purposes) (clause 44 of Instruction No. 157n).

According to paragraph 34 of Instruction No. 157n, the acceptance of fixed assets for accounting is carried out on the basis of a decision of the permanent commission for the receipt and disposal of assets, drawn up with primary accounting documents approved by Order No. 173n, namely the act of acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001).

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Depreciation groups of fixed assets in 2021

So, in the OK 013-94 classifier the code is 142912131. Now this code should be designated in the OS Classification. After studying the document, you can see that pumps/compressor equipment with OKOF code 142912131 are classified as depreciation group No. 3 in 2020. This group includes property that has a useful life of more than three years, but less than five years (inclusive). For this reason, the accountant has the right to set any period within this interval for the purchased compressor. For example, Prazdnik LLC set a period of 4 years/48 months.

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To correctly establish the period, you need to know exactly which depreciation group this or that asset belongs to - this is where the asset classifier will help. This article will provide examples of how you can do this in 2021. switch to updated depreciation groups. The most convenient way to get acquainted with this is through examples: what happened in 2021. and what changes have occurred in 2021.

Classification of fixed assets included in depreciation groups

The fixed assets classifier serves to assign a depreciation period for material assets and uses codes from the All-Russian Classifier of Fixed Assets. For fixed assets put into operation from 2021, the useful life is determined by the codes of the new OKOF OK 013-2021. For fixed assets introduced before 2021, the deadlines are determined by the codes of the old OKOF OK 013-94. If, according to the new classifier, the fixed asset belongs to another group of the organization, then the terms do not change. For tax accounting, refer to clause 8, clause 4, article 374 of the Tax Code of the Russian Federation and clause 58, article 2 of the Law of November 30, 2021 No. 401-FZ.

1. The first group is all short-lived property with a useful life from 1 year to 2 years inclusive
   cars and equipment
2. The second group is property with a useful life of more than 2 years up to 3 years inclusive
   cars and equipment
3. Means of transport
4. Industrial and household equipment
5. Perennial plantings
6. Third group - property with a useful life of more than 3 years up to 5 years inclusive
   Facilities and transmission devices
7. cars and equipment
8. Means of transport
9. Industrial and household equipment
10. The fourth group is property with a useful life of over 5 years up to 7 years inclusive
    Building
11. Facilities and transmission devices
12. cars and equipment
13. Means of transport
14. Industrial and household equipment
15. Cattle working
16. Perennial plantings
17. Fifth group - property with a useful life of over 7 years up to 10 years inclusive
    Building
18. Facilities and transmission devices
19. cars and equipment
20. Means of transport
21. Industrial and household equipment
22. Fixed assets not included in other groups
23. Sixth group - property with a useful life of over 10 years up to 15 years inclusive
    Facilities and transmission devices
24. Dwellings
25. cars and equipment
26. Means of transport
27. Industrial and household equipment
28. Perennial plantings
29. Seventh group - property with a useful life of over 15 years up to 20 years inclusive
    Building
30. Facilities and transmission devices
31. cars and equipment
32. Means of transport
33. Perennial plantings
34. Fixed assets not included in other groups
35. Eighth group - property with a useful life of over 20 years up to 25 years inclusive
    Building
36. Facilities and transmission devices
37. cars and equipment
38. Vehicles
39. Industrial and household equipment
40. Ninth group - property with a useful life of over 25 years up to 30 years inclusive
    Building
41. Facilities and transmission devices
42. cars and equipment
43. Vehicles
44. Group ten - property with a useful life of over 30 years inclusive
    Building
45. Facilities and transmission devices
46. Dwellings
47. cars and equipment
48. Vehicles
49. Perennial plantings

Which depreciation group should the server be assigned to?

A server is a special computer designed to perform a specific task with virtually no human intervention. The most common tasks for a server are creating an intra-company network and storing data. Almost every company has a server (and more than one). And since this is such important equipment, the question arises: how to take the server into account and determine a depreciation group for it.

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.

08 Feb 2021 juristsib 524
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