Server What is the Depreciation Group for Accounting for Fixed Assets 2021

Which depreciation group does the Server belong to?

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
OKOF code (version from 01/01/2021) 330.28.23.23 - Office machines others (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 server depreciation group

Server maintenance is a set of measures aimed at ensuring trouble-free operation of services that run on a given server, as well as increasing the service life of server equipment. To maintain uninterrupted operation or minimize failures, it is necessary to perform work in at least two directions - maintaining the functionality of the hardware and error-free operation of the software.

Power supply. You must make sure that you have an uninterruptible power supply (UPS) and that the battery has sufficient charge. It is desirable that the UPS can send a signal to shut down the server if there is very little charge left.
Dust. From time to time, it is necessary to clean the server from accumulated dust. To do this, it is recommended to use cans of compressed air. Particular attention should be paid to coolers.
Indication. Visually inspect the server - if any of the hardware components are malfunctioning, you can see a burning red light. Most often, hard drives fail. It is necessary to notice the problem in time in order to have time to replace components and avoid data loss.
Server room. The room where the server equipment is located should have a low air temperature - monitor the operation of the air conditioning system. The room must be clean.

Which depreciation group does the server belong to in 2021?

By Government Decree No. 1 of 01.01.2021, the depreciation group to which fixed assets of this type belong, and select any period in months within the acceptable range. For example, animals of zoos and similar institutions, service dogs are classified as depreciation group 3 of fixed assets according to the 2021-2021 Classifier. This means that the SPI for such objects is over 3 years up to 5 years inclusive.

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. This rule is regulated by Art.

Classifier of fixed assets by depreciation groups 2021

For example, animals of zoos and similar institutions, service dogs are classified in the 3rd depreciation group of fixed assets according to the 2021 Classifier. This means that the SPI for such objects is over 3 years up to 5 years inclusive. Therefore, for any of the specified OS objects, the period can be set, for example, 37 months or 55 months.

From 01/01/2021, the updated Classifier is in effect (clause 2 of Government Decree No. 640 dated 07/07/2021). The need to change it was caused by the entry into force of the new OKOF on 01/01/2021. Let us recall that in the Tax Classifier, types of fixed assets are classified into depreciation groups in accordance with their OKOF codes.

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.

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.

Which group of fixed assets should the server be assigned to?

Using transitional keys, clearly define the new code of a specific fixed asset object.
Display all necessary information regarding the new code in the existing inventory record card of the object. It is imperative to make a certain note indicating that the new code has taken effect. Moreover, it is important to remember that there is no need to requalify the OS, since it is enough to just indicate their new code indicators.

the predicted period of use of a particular object in strict accordance with the expected productivity or power;
predicted physical wear and tear, which directly depends on the operating period (number of shifts), as well as natural conditions and the level of environmental influence, taking into account the frequency of repair work;
various regulatory and other restrictions on the use of a specific object (for example, the rental period).

Computer shock-absorbing group

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.

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The previous edition of OKOF, valid until 01/01/2021, OKOF code for a personal computer was determined by the numbers 14 3020210 and combined types of property in the second depreciation group “Electronic computing equipment, incl. PCs and printing devices for them.”

Server what depreciation group 2021

Correspondence of accounts: How to reflect in the accounting of an autonomous institution of a constituent entity of the Russian Federation the acquisition of a server at the expense of its own income? The server will be used in the income-generating activities of the institution, which are not subject to VAT. The contract for the supply of a server provides for prepayment...

We will tell you more about the Classifier in our consultation. The classification of fixed assets included in depreciation groups has been approved. At the same time, from 01/01/2020, the updated Classifier () is in effect. The need to change it was caused by the entry into force on 01/01/2020. 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 and what applies to them

The property of a businessman or legal entity, the useful life of which is from 10 to 15 years (inclusive), belongs to the sixth category. The following types of fixed assets are distinguished: perennial plantings of plants (stone fruits), an oil well, bathroom items (sinks, trays, washbasins, bathtubs, showers, flush tanks, taps), lightweight dwellings.

The acquired property first brings profit to the organization or helps achieve its goal. Over time, it is subject to moral or physical wear and tear. Fixed assets are accepted for accounting only at their first cost. In connection with this, the Tax Code defines depreciation groups of fixed assets. The first includes property whose useful life is from 1 to 2 years. This can be manual construction and installation equipment, products for forestry use, metal and woodworking machines, instruments for gas and oil production, labor tools for drilling and small-scale mechanization. The second includes property with a useful life of 2 to 3 years: different types of pumps (feed, sand, soil, condensate), engineering instruments, construction and installation equipment, computers, medical devices, industrial, household and sports equipment.

Server what depreciation group 2021

By the way, if you buy components for assembling a computer from different suppliers, then consider them as inventory. How to take into account the parts without which a computer does not work. The components of a computer are a monitor, a system unit, a keyboard, a mouse, etc. Each of them performs its functions as part of a complex, and not independently. Thus, the keyboard and mouse are information input devices (entering commands, text), and the monitor is its output device. Therefore, these items must be taken into account as part of a single fixed asset item.

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The selected useful life of a fixed asset for accounting purposes is established by an order of the head of the organization, drawn up in any form. This method has a peculiarity - it does not make it possible to write off the entire cost of the object. It follows from this that the accounting policy will also have to specify what exactly needs to be done with the balance. It is best not to calculate depreciation for the final month, but to write off the entire remaining amount.

Which depreciation group does the computer belong to?

A computer is one of the main types of property of an organization, regardless of its industry, scale and other features of its activity. If a computer in an organization is used for the production and sale of goods (performing work, providing services) or for management purposes and its cost exceeds 100,000 rubles, it is recognized as an object of fixed assets and, therefore, is subject to depreciation (clause 1 of article 256, clause 1 Article 257 of the Tax Code of the Russian Federation). What is the depreciation group for the computer?

For profit tax purposes, depreciable property is distributed into depreciation groups depending on its useful life (USI). This period is set by the organization on the date the facility is put into operation, based on the Classification of fixed assets included in depreciation groups (Government Decree No. 1 dated 01/01/2021). In accordance with the Classification, personal computers are classified in the 2nd depreciation group, for which the SPI is established for more than 2 to 3 years inclusive.

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.

Which depreciation group does the server belong to?

Some additional ones will be introduced during the consideration of the main issue. Emerging nuances During the period of determining the depreciation group, entrepreneurs need to pay attention to some nuances. In particular, they relate to determining the OS depreciation group for a computer. Let's consider this issue in more detail. Which depreciation group does a personal computer belong to? According to the generally accepted classifier OK 013-94, which was approved by Decree of the State Standard of Russia of December 1994 No. 359, all devices and equipment, without exception, that are included in a personal computer belong to the category “Machinery and Equipment”: Processor (meaning system unit) Code 14 3020260 Monitor Code 14 3020350 According to the OS classification, which is included in depreciation groups, electronic computer equipment belongs to the 2nd group.

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Depreciation on them will be carried out in the same manner. For new property, special tools are provided for a convenient transition to the new OKOF - transition keys between editions (direct and reverse). OKOF-1994 and 2021 are available in Rosstandart order No. 458 of 2021.

Which depreciation group does the computer belong to?

In the overwhelming majority of cases, domestic instructional materials and literature devoted to tax, economic and accounting systems exclude the presence of clearly defined boundaries in deciphering the concepts of accelerated depreciation mechanisms and numerous ways of its possible calculation.

According to the federal legislation in force today, namely Regulatory Acts - Resolution of the Cabinet of Ministers of the Russian Federation dated 01/01/2021 N 1 As amended on July 6, 2021 “On the Classification of fixed assets included in depreciation groups”, computer equipment belongs to the third group of the technical-electronic group, including customized personal gadgets.

Which depreciation group does the server belong to?

ATTENTION! Do not confuse the boundary value of an object for accounting and tax purposes. From January 1, 2021, the cost criterion for accepting an object for accounting as fixed assets in tax accounting is 100,000 rubles. (law dated 06/08/2021 No. 150-FZ).

Which depreciation group does the server belong to?

You will find the code of your object in the OK 013-2021 classifier, approved by order of Rosstandart dated December 12, 2021 No. 2021-st. Find the property code in the left Classification column. Determine the depreciation group in which the fixed asset falls.

20 years, but ≤ 25 years - single-track railway and access roads; - cargo-passenger river vessels; - safes and hardened metal armored or reinforced containers, specially designed for storing money and documents 9 25 years, but ≤ 30 years - vegetable and fruit storage facilities with stone walls, reinforced concrete or brick columns, reinforced concrete coverings; - wooden pier; - railway flat cars 10-30 years - buildings, except those included in other groups (with reinforced concrete and metal frames, with walls made of stone materials, large blocks and panels, with reinforced concrete, metal and other durable coatings); - cruise ships; - forest protection strips and other forest belts. To determine the SPI of a specific fixed asset, you must find it in the Classifier, approved.

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Hanger shock-absorbing group 2021

Office furniture of an organization generally satisfies the conditions for recognizing it as an object of fixed assets. Recognizing furniture as an object of fixed assets, it must be depreciated. We will tell you about this in our consultation.

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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.

The first group is all short-lived property with a useful life from 1 year to 2 years inclusive
The second group is property with a useful life of more than 2 years up to 3 years inclusive
Means of transport
Industrial and household equipment
Perennial plantings
Third group - property with a useful life of more than 3 years up to 5 years inclusive
cars and equipment
Means of transport
Industrial and household equipment
The fourth group is property with a useful life of over 5 years up to 7 years inclusive
Facilities and transmission devices
cars and equipment
Means of transport
Industrial and household equipment
Cattle working
Perennial plantings
Fifth group - property with a useful life of over 7 years up to 10 years inclusive
Facilities and transmission devices
cars and equipment
Means of transport
Industrial and household equipment
Fixed assets not included in other groups
Sixth group - property with a useful life of over 10 years up to 15 years inclusive
Dwellings
cars and equipment
Means of transport
Industrial and household equipment
Perennial plantings
Seventh group - property with a useful life of over 15 years up to 20 years inclusive
Facilities and transmission devices
cars and equipment
Means of transport
Perennial plantings
Fixed assets not included in other groups
Eighth group - property with a useful life of over 20 years up to 25 years inclusive
Facilities and transmission devices
cars and equipment
Vehicles
Industrial and household equipment
Ninth group - property with a useful life of over 25 years up to 30 years inclusive
Facilities and transmission devices
cars and equipment
Vehicles
Group ten - property with a useful life of over 30 years inclusive
Facilities and transmission devices
Dwellings
cars and equipment
Vehicles
Perennial plantings

Depreciation group for the server in 2021

Their cost is included in expenses on the day the computer is put into operation. That is, initially all the components are system, sound and video cards, keyboard, monitor, mouse, etc. Typically, tax authorities require that the computer be accounted for as one fixed asset item. Posting Operation D 10 - K 60 The server computer components were purchased or the laptop was purchased D 20 26 - K 10 The cost of the server computer components or the cost of the laptop is included in the costs during commissioning Option 2.

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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. Let us remind you that fixed assets include property with a useful life of more than 12 months and more expensive than rubles. 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.

Which depreciation group does a computer in the Russian Federation belong to?

258 of the Tax Code of the Russian Federation:• the first category is always transitory property with a useful life from 1 to 2 years;• the second category is property with a useful life from 2 to 3 years; • the third category is property with a useful life of 3-5 years; • fourth category - property with a useful life of 5-7 years; • fifth category - property with a useful life of 7-10 years; • sixth category - property with a useful life of 10-15 years; • seventh category - property with a useful life use 15-20 years; • eighth category - property with a useful life of 20-25 years; • ninth category - property with a useful life of 25-30 years;

Initially, in order to accurately determine the depreciation group, it is necessary to consider what depreciation itself is as an accounting and economic category of a legal and accounting nature.

Server what depreciation group for fixed assets accounting 2020

Similarly, depreciation group 4 of fixed assets according to the 2020-2020 Classifier assumes that the useful life of fixed assets belonging to this group is over 5 years up to 7 years inclusive.

1 tbsp. 256 of the Tax Code of the Russian Federation). We talked about which depreciation group a computer belongs to for the purpose of calculating the tax base for income tax in our consultation. We will tell you in this material what useful life of a laptop or desktop computer should be established in accounting and how to calculate the rate of depreciation of a computer. If, upon completion of modernization/reconstruction, the initial cost of the object has changed, but the period under consideration remains at the same level, then the rate It will be impossible to revise depreciation in the process of applying the directly linear option in tax accounting, and for the period of completion of the STI under consideration, the fixed asset will not be fully depreciated. According to the generally accepted rule,