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.
Server Equipment Depreciation Group of Fixed Assets 2020
If you decide to act according to the rules of PBU and set the accounting period less than according to the classification, do not get confused about the property tax. There is no need to pay tax on objects of the first and second depreciation groups.
The accountant does not reflect their cost in lines 020-110 of section 2 of the calculation. But we are talking about groups according to tax classification (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation).
If you decide to set a period from one to three years in accounting, but according to the classification the object belongs to the third to tenth group, take into account its cost on lines 020-110.
The list of depreciation groups of fixed assets is used to correctly determine their useful life. Based on it, depreciation is calculated on this property in tax accounting. Moreover, tax rules are also applicable in accounting.
Depreciation groups of fixed assets 2021 according to OKOF: table
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.
In practice, complex situations often arise when it is not clear which depreciation group an asset should be assigned to and whether it is necessary to clarify the service life of used assets.
If the fixed asset is not indicated in the Classification, then the useful life can be established based on the manufacturer’s recommendations and (or) technical specifications (clause 6 of Article 258 of the Tax Code of the Russian Federation). For example, if a company assembles equipment itself, then it is a manufacturer.
This means that it has the right to develop recommendations to confirm the service life of the asset. This can be done in free form. In particular, in the form of an order from the manager to establish the service period.
Depreciation groups of fixed assets: how to determine in 2020
The All-Russian Classifier of Fixed Assets (OKOF), which determines the depreciation group of fixed assets, remains unchanged. Since January 1, 2020, OKOF OK 013-2014 (SNS 2008), approved by Rosstandart order No. 2020-st dated December 12, 2014, has been in effect. The same classifier will be in effect in 2021.
The property subclass code differs from the property type code in that the seventh digit in it is always zero. For example, a rotary pump belongs to subclass 14 2912010 (centrifugal, piston and rotary pumps). If this code is not included in the OS classification, determine the depreciation group using the second method.
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Classification of fixed assets included in depreciation groups for 2021
There are a number of documents that are designed to regulate the company’s activities and simplify it. Most organizations own fixed assets, which are means of labor that retain their properties over a long period of use.
The entrepreneur must be aware that if the main asset is not found in the established classification, then he must establish the period of use independently, relying either on the technical conditions of use or on the manufacturer’s recommendations. If the objects are not new, but have been in use for some time, the depreciation rate is calculated based on the period, which is reduced by the period of operation in the previous company.
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 established by order of the director of the company at 36 months. 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 depreciation group does the video surveillance system belong to?
If the enterprise has security protection, a natural question may arise: which depreciation group does the video surveillance system belong to? To answer, you will first need to approve the useful life (useful life) of such electrical equipment, and only then calculate depreciation charges in the owner’s accounting.
To find out the depreciation group and SPI of an object, from 2021 you should focus on the new OKOF OK 013-2014 directory (SNA 2008). In accordance with the specified regulatory document, devices with encoding 320.26.30 are closest to a video surveillance system.
1 from 4th gr. Moreover, according to the Classifier, such operating systems correspond to the name “Communication equipment, radio or television transmission equipment.” Therefore, video surveillance can be classified into group 4 with generally accepted SPI over 5 but less than 7 years.
Okof 2020
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.
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.
Depreciation of fixed assets: what is it, groups of fixed assets, methods of calculation in accounting in 2021
Business entities, when carrying out their activities, use company property, which has a significant value and must be used over a long period of time. Therefore, differing from raw materials and materials, fixed assets cannot immediately transfer their value to the final product. For such purposes, depreciation of fixed assets in 2021 is applied.
Depreciation of fixed assets is the gradual inclusion of the cost of an object located in this category of property into the product manufactured, services provided, and work performed. Using this method, the price of the operating system is transferred in parts to the final product.
Classifier of fixed assets by depreciation groups for 2020
The classifier by groups is regulated by the current legislation of the Russian Federation. In strict accordance with the approved regulatory act, there are 10 depreciation groups , in turn, each of which contains such subgroups as:
In turn, the groups are divided based on the period of their useful use. This terminology refers to the period during which the object can serve directly to achieve any goal that is in the foreground for the company.
Requirements for depreciation groups
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.
Confirmation of the date of commissioning of the OS is carried out by drawing up a separate act about this. It is necessary to calculate property tax, VAT deductions, the start of depreciation, as well as to confirm the initial cost of the property, its service life, and the depreciation group established for it.
Depreciation groups of fixed assets 2020
special watches and time instruments (marine and aviation watches, chronometers, stopwatches, chronoscopes, chronographs, time counters, time relays); instruments for monitoring watches, components and parts of watch mechanisms; mechanical wrist watches, mechanical pocket watches, table watches, wall watches, floor watches, alarm clocks; electro-mechanical and electronic watches
The depreciation period is determined by the depreciation group to which this fixed asset was assigned according to the all-Russian classifier of fixed assets, and if this object is not on the list, established by the organization independently.
Classifier of fixed assets by depreciation groups 2020
One of the mandatory conditions of an employment contract is the place of work. However, the Labor Code does not explain exactly how it should be indicated.
In practice, someone gives the name of the organization, someone in addition reflects its location, that is, the address.
As a result, disputes often arise - between the employee and the employer, between the employer and regulatory authorities. How to avoid mistakes? Let's figure it out.
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.
08 Feb 2021 juristsib 302
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.
To put a PC into operation, it is necessary to bring it to an operational state, that is, to connect these elements into one complex, ready for operation and transfer it to the OS, assigning an inventory number, and then determine the SPI and assign the object to the 2nd depreciation group .
Calculate depreciation correctly: new classifier of fixed assets
Mobile scraper belt conveyors; equipment, tools and fixtures, fastening devices for the production and installation of ventilation and sanitary products and products; mechanisms, tools, devices, instruments and devices for electrical installation and commissioning work on equipment for industrial enterprises
It will not be difficult for a specialist to find the necessary information in the list of depreciation groups. All codes of fixed assets are listed in the OK 013-2021 register (approved by Order of Rosstandart No. 2021-st dated December 12, 2021). The classification table of groups has three columns - OKOF, name, note.
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 period of server equipment
special tool kits for telecommunications equipment and line-cable works; devices and equipment for operational work in communications - first group
(all short-lived property with a useful life from 1 year to 2 years inclusive)
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.
