Printer depreciation group in 2022
In 2022, an updated OS classifier is in effect, according to which the depreciation group of equipment, including office equipment, is determined.
Despite the fact that the new classification rules are as close as possible to the realities of today, accountants still have many questions about which depreciation group to include this or that equipment purchased for the office. In this regard, it is subject to inclusion in the 3rd depreciation group with a useful life of over 3 years up to 5 years inclusive. The arbitrators indicated that, in accordance with the Classification of fixed assets included in depreciation groups, photocopying means (including copying and operational duplication means ) belong to the third depreciation group with code OKOF 14 3010210 (property).
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Thus, the printer belongs to the second depreciation group (with a useful life of two to three years inclusive) like a printing device to a personal computer. And the copier and scanner are included in the third depreciation group (with a useful life of three to five years inclusive) - as a means of copying and rapid reproduction.
Taking into account the technical characteristics of the MFP, it is more appropriate to classify it as the third depreciation group. Code 14 3010210 “Bluetooth copying tools” in relation to MFPs is more specialized. After all, this device is designed to perform copying and scanning functions, and not just printing.
Question:
While filling out the short statistical form No. 11, we encountered a problem regarding the grouping of equipment in accordance with the previous and new OKOF codes. Can we replace old codes with new ones without adjusting depreciation groups?
There are 10 such subgroups in total; they are listed in the above-mentioned Government Decree of 01/01/2002 No. 1. 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.
Shock absorption group for office equipment
OKOF codes are long codes with a well-thought-out structure, necessary for systematizing equipment accounting, as well as drawing up primary documentation and reporting forms for transactions related to the movement of non-current property.
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.
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.
Related publications
This device is an independently functioning device belonging to the 3rd depreciation group. The period of its effective use varies from 3 to 5 years, and the OKOF code corresponds to 320.26.30.11.190 “Communication equipment...”.
Answer: Light panels with built-in lamps are a type of electric lighting fixture, an electrical household appliance, i.e. belong to the OKOF code group “Other machinery and equipment, including household equipment, and other objects” (code 330). Consequently, by the commission for the receipt and disposal of assets, they can quite reasonably be assigned to the OKOF group code 330.28.29 “Other general purpose machinery and equipment, not included in other groups” (Letter of the Ministry of Finance of Russia dated December 27, 2022 No. 02-07-08/ 78243).
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OKOF is a normative document in the field of standardization and is used for the purposes of budgetary (accounting) accounting by public sector organizations in cases provided for by federal standards, unless otherwise established by the authorized bodies of state regulation of accounting (according to the Introduction to OKOF).
See also the article “OKOF 2022 - applied without errors”
From 01/01/2022, public sector institutions must organize the maintenance of accounting (budget) records, including using the provisions of the Federal Standard “Fixed Assets”, approved. By Order of the Ministry of Finance of Russia dated December 31, 2022 No. 257n (hereinafter referred to as the “Fixed Assets” Standard). There are no references to OKOF in the Fixed Assets Standard. However, this fact does not mean that there is no need to determine OKOF codes for fixed assets. The fact is that clause 53 of the Instructions, approved. Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n has not been canceled by anyone. The above norm stipulates that the grouping of fixed assets is carried out according to property groups and types of property corresponding to the classification subsections established by OKOF.
According to paragraph 1 of Article 258 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), depreciable property is distributed among depreciation groups in accordance with its useful life. The useful life is the period during which an item of fixed assets or an item of intangible assets serves to fulfill the goals of the taxpayer's activities. The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of Article 258 of the Tax Code of the Russian Federation and taking into account the classification of fixed assets approved by the Government of the Russian Federation.
When registering equipment, your accounting department will ask for the useful life, which depreciation group to put the 3D printer in, and which OKOF code to assign to it. Let's try to figure out what it is and find answers to these questions.
For those types of fixed assets that are not indicated in depreciation groups, the useful life is established by the taxpayer in accordance with the technical specifications or recommendations of manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation).
The All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNS 2008) is a normative document in the field of standardization. There are 2 types of such keys: direct and reverse. The name makes it clear how these keys are used. The direct key is a table of correspondence between the data from the old directory and the new one. And the opposite is a table of correspondence between the codes of the new directory and the old one.
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 2022, the useful life is determined by the codes of the new OKOF OK 013-2021. For fixed assets commissioned before 2022, 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, 2022 No. 401-FZ.
- The first group is all short-lived property with a useful life from 1 year to 2 years inclusive
- cars and equipment
- The second group is property with a useful life of more than 2 years up to 3 years inclusive
- cars and equipment
- 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
- Facilities and transmission devices
- 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
- Building
- 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
- Building
- 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
- Facilities and transmission devices
- 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
- Building
- 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
- Building
- 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
- Building
- Facilities and transmission devices
- cars and equipment
- Vehicles
- Group ten - property with a useful life of over 30 years inclusive
- Building
- Facilities and transmission devices
- Dwellings
- cars and equipment
- Vehicles
- Perennial plantings
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Should a printer be considered a primary tool?
Question from Klerk.Ru reader Alena Efimova (Krasnogorsk).
An organization bought a printer worth 7,780 rubles, what is the period for writing off this fixed asset and does it need to be registered as a fixed asset, and also a cartridge for this printer, how to register it?
Due to the fact that depreciable property is property with a useful life of more than 12 months and an initial cost of more than 20,000 rubles, the printer does not need to be registered separately as a fixed asset, because its cost is only 7780 rubles.
If the value of the asset is less than the specified limit, then the organization has the right to reflect it as part of the inventory in accordance with clause 5 of PBU 6/01 and clause 4 of PBU 5/01 “Accounting for inventories” and write it off at once upon commissioning. This option is beneficial not only from the point of view of profit taxation, but also allows you to save on property tax - there will be no taxable object for this tax (clause 1 of Article 374 of the Tax Code of the Russian Federation). Well, the cartridge, especially, is written off at a time.
It is very easy to get personal advice from Elizaveta Seitbekova on accounting and taxation online - you need to fill out a special form . Every day, three to five of the most interesting questions will be selected, the answers to which you can read in specialist consultations.
MFP OKOF 2021 depreciation group
As a rule, a multifunctional device (in short - MFP) belongs to the second depreciation group. According to judges and the tax inspectorate, this is wrong. In this article we will tell you how to avoid claims from inspectors.
A multifunctional device is equipment that refers to copying and computing tools. In this case, an object should be understood as each unit equipped with all accessories and devices necessary to perform the assigned tasks. MFPs include duplicating and copying equipment, calculators, typewriters, etc. In other words, these are office equipment, without which the work of any company is impossible.
Directory of OKOF codes for 2022
As a general rule, to determine the depreciation group, first find the fixed asset in OKOF and find out which code corresponds to it. Then find this code in the Classification and determine which depreciation group it belongs to.
All accountants are required to include OKOF 2021 codes in their accounting documents - from the current version of the All-Russian Classifier of Fixed Assets. It was adopted and introduced for application by order of Rosstandart dated December 12, 2022 No. 2021-st. Its official abbreviated name is OK 013-2021 (SNA 2021).
OKOF codes for office electronics
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.
From 01/01/2018, public sector institutions must organize accounting (budget) accounting using 5 federal standards, including the federal standard “Fixed Assets”, approved. by order of the Ministry of Finance of Russia dated December 31, 2016 N 257n (hereinafter referred to as the “Fixed Assets” Standard). There are no references to OKOF in the Fixed Assets Standard. However, this fact does not mean that there is no need to determine OKOF codes for fixed assets, because clause 53 of the Instructions, approved. No one canceled the order of the Ministry of Finance of Russia dated December 1, 2010 N 157n. The above norm stipulates that the grouping of fixed assets is carried out according to property groups and types of property corresponding to the classification subsections established by OKOF.
Which depreciation group does the Printer belong to?
Some experts classify the printer as OKOF code 320.26.20.15 - Other electronic digital computing machines, whether or not containing in one housing one or two of the following devices for automatic data processing: storage devices, input devices, output devices
Code OKOF (version from 01/01/2021) 330.28.23.23 - Other office machines (including personal computers and printing devices for them ; servers of various capacities; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks)
MFP laser okof 2022
At the same time, this document specifies copying means: Code OKOF (version from 01/01/2017) 330.28.23.22 - Sheet-fed offset copying machines for offices Code OKOF (version before 01/01/2017) 14 3010210 - MFP blueprinting means include also printers and fax devices, which belong to the 2nd depreciation group: Code OKOF (version from 01/01/2017) 330.28.23.23 - Other office machines (including personal computers and printing devices for them; servers of various capacities; network equipment for local computing
- OKOF code for a laser printer (from January 1, 2020) is 320.26.2, the category “Computers and peripheral equipment” includes personal computers, various peripheral devices, including printers. Code 320.26.20.13 is used if the printer has a central processor (by default on all modern models).
- OKOF code until January 1, 2022 – 14 3020000, category “Electronic computing equipment”.
Meaning of the OKOF code for the printer
On January 1, 2022, a new classifier of fixed assets came into force, it is also known as OKOF-2. Accordingly, new coding for fixed assets should be used, while the old classifiers continue to be valid. For quick translation, the OKOF-2 converter is used. At the same time, the new version also lacks the concept of a multifunctional device, and difficulties arise with coding the equipment.
To register an MFI on its balance sheet, the tax regulator recommends using one of the options of the third depreciation group. The device is evaluated as a whole and individually, so that the maximum amount of depreciation is selected as a result.
Printer Shock Absorption Group 2022
The structure of the new designation, including class, subclass, group, subgroup, type, category, subcategory, should be taken into account. The first three characters in the new encoding ХХХ.ХХ.ХХ.ХХХ correspond to the designation of the type (group) of property.
- Printing devices belong to depreciation group II - 320.26.20.13;
- If a specialized device is installed that does not have a processor or other features, it may be classified as 330.28.99 “Special-purpose equipment not included in other groups” or 330.28.23.2 “Office equipment” not related to computer peripherals;
- Copiers and blueprinting equipment are classified in depreciation group III - 330.28.23.21, this subcategory includes contact copiers, including thermal copiers;
- Faxes also belong to the office equipment of the second group - 320.26.30.23 “Other telephone devices.”
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Server platforms
Answer:
In this case, a contextual search for the name of the specified fixed asset does not produce results. The most suitable code 330.31.01.1 - Furniture for offices and retail establishments has been canceled since 08/01/2022. Consequently, since the new classifier does not provide separate codes for the named fixed asset, then, in our opinion, it can be assigned a conditional code 330.28.99.39.190 “Other special-purpose equipment, not included in other groups,” or it can also be recommended to consider it remotely suitable code 330.32.50.30 - Medical furniture, including surgical, dental or veterinary furniture; barber chairs and similar chairs and parts thereof. It should be noted that the determination of the appropriate OKOF code is within the competence of the commission for the receipt and disposal of assets
Which depreciation group should office equipment be classified into?
Answer:
Light panels with built-in lamps are a type of electric lighting fixtures, an electrical household appliance, i.e. belong to the OKOF code group “Other machinery and equipment, including household equipment, and other objects” (code 330). Consequently, by the commission for the receipt and disposal of assets, they can quite reasonably be assigned to the OKOF group code 330.28.29 “Other general purpose machinery and equipment, not included in other groups” (letter of the Ministry of Finance of Russia dated December 27, 2022 N 02-07-08/ 78243).
Computer shock-absorbing group
The current legislation provides a clear definition of property recognized as depreciable. Prerequisites for the calculation of depreciation are that the object is owned by the company, as well as its participation in activities that generate economic income. The monitor, considered as a separate item, cannot meet this condition, since it is not able to bring profit to the enterprise. And only as part of a complex, combined with a processor, keyboard and having general control, can it be recognized as an inventory object. Let us recall that each position in such a complex of objects cannot function independently.
Note that a computer is a complex of structurally connected objects ready for operation. Therefore, a laptop (depreciation group 2), as well as a desktop computer that 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.
Which depreciation group does the printer belong to in 2022?
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.
Code OKOF (version from 01/01/2021) 330.28.23.23 - Other office machines (including personal computers and printing devices for them ; servers of various capacities; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks)
Rationale
OKOF code (version until 01/01/2022) 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.
What OKOF code should I use to register a printer?
Selecting a depreciation group for property with OKOF 320.26.20.13 Question: We purchased a monoblock (computer) worth more than 100 thousand rubles, chose OKOF code 320.26.20.13, but there is no depreciation group there. Can you tell me which shock absorption group this product belongs to? Answer: This monoblock (computer) should be classified in the second depreciation group. Rationale: Indeed, in the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1, code 320.26.20.13 “Electronic digital computers containing in one housing a central processor and an input and output device, combined or not for automatic data processing" according to OKOF OK 013-2014 (SNS 2008), adopted and put into effect by order of Rosstandart dated December 12, 2014 N 2022-st. It is used when there is no property in the OS Classifier. The search is carried out in one of two ways: by subclass encoding and by property class code. In the absence of an object in both the OS Classifier and the OKOF, the period is determined according to technical documents or manufacturer’s recommendations (clause 6 of Article 258
- store and control information in one place;
- access the Internet from every workplace;
- use one program or one technical device (printer, fax, copier, etc.) simultaneously for several employees, and with the ability to do this remotely.
MFU okof shock-absorbing group
- Cattle working
- Perennial plantings
- - property with a useful life of over 7 years up to 10 years inclusive
- Industrial and household equipment
- Facilities and transmission devices
- Means of transport
- Fixed assets not included in other groups
- cars and equipment
- Building
- - property with a useful life of over 10 years up to 15 years inclusive
- cars and equipment
- Dwellings
- Industrial and household equipment
- Facilities and transmission devices
- Perennial plantings
- Means of transport
- - property with a useful life of over 15 years up to 20 years inclusive
- Building
Cars
- Facilities and transmission devices
320.26.2 - Computers and peripheral equipment Classifier: OKOF OK 013-2021 Code: 320.26.2 Name: Computers and peripheral equipment Child elements: 4 Depreciation groups: 0 Direct transition keys: 17 Subgroups Grouping 320.26.2 in OKOF contains 4 subgroups.
OKOF: code
Classifier: OKOF OK 013-2014 Code: 330.28.99.14 Name: Other printing equipment, except for office-type printing equipment Subsidiary elements: 7 Depreciation groups: 0 Direct adapter keys: 6
- 330.28.99.14.110 — Intaglio printing machines
- 330.28.99.14.120 — Printing machines for screen printing
- 330.28.99.14.130 — Printing machines for flexographic printing
- 330.28.99.14.140 — Printing machines for combined printing
- 330.28.99.14.150 — Digital color printing devices
- 330.28.99.14.160 — Risographs
- 330.28.99.14.190 - Other printing equipment, except for office-type printing equipment, not included in other groups
Which depreciation group does the MFI belong to in 2022?
On January 1, 2022, a new classifier of fixed assets came into force, it is also known as OKOF-2. Accordingly, new coding for fixed assets should be used, while the old classifiers continue to be valid. For quick translation, the OKOF-2 converter is used.
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Which printer to install in 2022 Depreciation Group
In addition, if you cannot directly find the name of an object in OKOF, you can solve the problem by searching for the purpose of the fixed asset. For example, objects such as a laser barcode reader and a thermal transfer printer are not mentioned in OKOF. The manager of the enterprise will not encourage the write-off of expensive color laser printing equipment with a scanner from fixed assets. On January 1 of the year, a new classifier of fixed assets came into force, it is also known as OKOF. Accordingly, new coding for fixed assets must be used, while the old classifiers continue to be valid.
When replacing OKOF using this processing, the depreciation group in the fixed asset card will not change. However, this fact does not mean that there is no need to determine OKOF codes for fixed assets, because p. 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. For new property, special tools are provided for a convenient transition to the new OKOF - transition keys between direct and reverse editions.
OKOF MFP printer
Inventory). In which account should these assets be recorded in accounting: on account 03 “Income-generating investments in material assets” or on account 10 “Materials”? If the account is 03, then how to write off the cost of purchased office equipment as expenses in accounting and tax accounting? Having considered the issue, we came to the following conclusion: The organization in the situation under consideration, in accordance with the provisions of the accounting policy for accounting purposes, must account for office equipment costing less than 40,000 rubles, intended for further lease to legal entities, on account 10. For tax purposes, office equipment profits with a value of no more than 40,000 rubles, regardless, in particular, of the procedure for its accounting, it is not a fixed asset and depreciable property. Its cost is taken into account as part of material costs.
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OKOF code (version until 01/01/2021) 14 3020210 - 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.
Which depreciation group should office equipment be classified into?
Taking into account the technical capabilities of the specified multifunctional device, it can be attributed to the second depreciation group (property with a useful life of more than 2 years up to 3 years inclusive) - 14 3020210 “Electronic computing equipment (including personal computers and printing devices for them; servers of various capacities ; network equipment for local area networks; data storage systems; modems for local networks; modems for backbone networks).
For those types of fixed assets that are not indicated in depreciation groups, the useful life is established by the taxpayer in accordance with the technical conditions or recommendations of the manufacturers (clause 6, article 258 of the Tax Code of the Russian Federation).
After all, the second depreciation group for printers and computers
3) the section after the position concerning equipment, tools and fixtures, fastening means for the production and installation of ventilation and sanitary products and products; mechanisms, tools, fixtures, instruments and devices for electrical installation and commissioning work on equipment of industrial enterprises, supplemented with the following position:
——————————————————————————————————— |»14 3020000 | Electronic computer technology | including personal | | | | computers and printing | | | | devices for them; servers | | | | different performance; | | | | network equipment | | | | local computing | | | | networks; storage systems | | | | data; modems for local | | | | networks; modems for | | | | backbone networks"; | ———————————————————————————————————
OKOF 2022 with transcript and group
When registering a fixed asset, you need to assign it a depreciation group and indicate its useful life. They do this on the basis of OKOF. The article contains an up-to-date directory for 2022 with transcript and group, which can be downloaded.
Since 2022, officials have abolished the rule that the tax classification of fixed assets can be used for accounting (Regulation of the Government of the Russian Federation dated July 7, 2021 No. 640). In accounting, the company independently determines how much it plans to use the facility (clause 20 of PBU 6/01). You can focus on tax classification. But if, according to the forecast, the period of use will be significantly less than in the classification, it is necessary to set the expected period. Otherwise, the company will charge depreciation in an amount less than necessary and will overstate the cost of the fixed asset in the financial statements.
Which depreciation group does the computer belong to in 2022 - fixed asset, monitor, block
Based on this, due to the change in the OKOF code for computer objects, in particular the system unit, the group for determining the degree of wear and tear remained unchanged, including the useful life period.
- The purpose of using the property is production, transfer for use, management needs;
- Service life – from 1 year;
- The purpose of the object is to bring profit to the owner;
- The organization has no desire or intention to resell the property.
- The cost of such an object must exceed the established limit within 40,000 rubles.
Which depreciation group does the MFP belong to in 2022?
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.
The useful life of any property is established depending on which depreciation group the property belongs to. Decree of the Government of the Russian Federation dated 01.01.2022 No. 1 approved a new classification of fixed assets by terms of use.
