Lada Largus car, what depreciation group?

Depreciation of vehicles - calculation

Important! Since 2022, an edited version of the Classification with amendments has been in effect in accordance with Government Decree No. 640 of 07/07/16. The updated standards should be followed when commissioning facilities in 2022.

The table in the next section will help you determine which depreciation group a passenger car belongs to based on its main characteristics. The necessary information can be taken from the transport documentation - PTS (vehicle passport). If there are disagreements and ambiguities regarding the type of vehicle, you can make an official request to the manufacturer or to the territorial division of the traffic police.

In particular, this is necessary for the timely calculation of property tax, deduction of VAT from the cost of purchasing an object, and the start of depreciation.

To find out which depreciation group a passenger car belongs to, let’s look at the Classification. Passenger cars belong to three depreciation groups. Which group a car belongs to depends on its type.

When choosing a depreciation group, it is important to correctly determine the type of vehicle. This information must first be looked for in lines 2 - 4 of the vehicle passport (PTS) (Letters of the Ministry of Finance of Russia dated 03/19/2010 N 03-05-05-04/05, dated 01/17/2008 N 03-05-04-01/1 ).

Each machine has its own resource, which decreases during operation. In the process of wear and tear, the cost of servicing the vehicle increases, and the income that the organization receives from operating the vehicle (if it is used for commercial purposes) decreases.

Example. A car worth 5 million rubles. was mistakenly assigned to the third group by the previous owner, the useful life of the car was set at 3 years. After 2 years, the vehicle was sold for 3 million rubles. The remaining useful life is 1 year (12 months). The new owner wrote off 3 million rubles. for 12 months, 250,000 rubles. per month.

Taxpayers have the right to apply special coefficients to the basic depreciation rate - increasing or decreasing (Article 259.3 of the Tax Code of the Russian Federation).

And all these disputes are far from idle. As you probably know, the type of vehicle is also very important when calculating vehicle tax. So, with the same engine power, for example, from 100 to 150 horsepower, the base rate for a passenger car is 3.5 rubles. per 1 horsepower, for a bus - 5 rubles/l. s., for a truck - 4 rubles/l. With. (Clause 1 of Article 361 of the Tax Code of the Russian Federation).

Passenger vehicles intended for transporting disabled people (small class), engine size not specified.

In accordance with the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 (hereinafter referred to as the OS Classification), passenger cars belong to the third depreciation group (property with a useful life of more than three years to five years inclusive ( code OKOF 15 3410010)).

Let's move on to cargo vans. Trucks are classified in the Classification into the following depreciation groups.

Please note that depreciation on fixed assets that were previously in use is calculated in accordance with the generally established procedure provided for in clauses 85, 86 of Instruction No. 157n (in a straight-line manner starting from the 1st day of the month following the month the object was accepted for accounting), and is carried out until the cost of this object is fully repaid or it is written off from the register.

Vehicle depreciation rate

Now let's figure out how car depreciation is calculated. To make the calculation, first determine the useful life of the fixed asset. To do this, use tables with depreciation groups.

The depreciation period is the useful life, i.e. the period of time when the machine brings benefits to the company. It is during this period that you will charge depreciation. Determine the deadline for the date of commissioning.

To confirm the date of commissioning of a fixed asset, draw up such a report. In particular, this is necessary for the timely calculation of property tax, deduction of VAT from the cost of purchasing an object, and the start of depreciation. And also to confirm the original cost, useful life, depreciation group, etc., which are established for the object.

Taxpayers have the right to apply special coefficients to the basic depreciation rate - increasing or decreasing (Article 259.3 of the Tax Code of the Russian Federation).

A government agency acquired a fixed asset item (a passenger car) that had previously been in use. How to determine its useful life in order to accept it for budget accounting and calculate depreciation?

In accordance with paragraph 44 of Instruction No. 157n, the useful life of a fixed asset is the period during which it is intended to be used in the course of the institution’s activities for the planned purposes.

As a general rule, determining the useful life of fixed assets (including objects that were previously in operation) for the purpose of accepting them for accounting and calculating depreciation is based on:

• information contained in the legislation of the Russian Federation establishing the useful life of property for the purpose of calculating depreciation;
• recommendations contained in the manufacturer's documents included in the package of the property (in the absence of norms in the legislation of the Russian Federation providing for the useful life of the property for the purpose of calculating depreciation);
• the decision taken by the institution’s commission on the receipt and disposal of assets (in cases of lack of information in the legislation of the Russian Federation and the manufacturer’s documents).

In accordance with the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 (hereinafter referred to as the OS Classification), passenger cars belong to the third depreciation group (property with a useful life of more than three years to five years inclusive ( code OKOF 15 3410010)).
According to para. 3 clause 44 of Instruction No. 157n for fixed assets included in depreciation groups from the first to the ninth, the useful life is determined by the longest period. Therefore, the useful life of the car will be five years (60 months). You should know that for fixed assets that were previously in operation, the end date of their useful life is determined taking into account the period of their actual operation (paragraph 12, clause 44 of Instruction No. 157n). That is, institutions, for the purpose of calculating depreciation for these objects, have the right to provide for a depreciation rate taking into account the useful life, reduced by the number of years (months) of operation of this property by the previous owners.

If the period of actual use of the object by the previous owners turns out to be equal to its useful life, determined by the OS Classification, or exceeds this period, the institution has the right to independently determine the useful life of the car, taking into account safety requirements and other factors. This conclusion is based on the provisions of tax legislation (paragraph 2, paragraph 7, article 258 of the Tax Code of the Russian Federation). We believe that the useful life of fixed assets that were previously in use should be determined in a similar way in order to accept them for budget accounting.

The actual service life of a used fixed asset must be documented. If there are no documents, then the useful life is established in accordance with the Classification of fixed assets, as for a new fixed asset item (letter of the Ministry of Finance of the Russian Federation dated June 16, 2010 No. 03-03-06/1/414,).

Please note that depreciation on fixed assets that were previously in use is calculated in accordance with the generally established procedure provided for in clauses 85, 86 of Instruction No. 157n (in a straight-line manner starting from the 1st day of the month following the month the object was accepted for accounting), and is carried out until the cost of this object is fully repaid or it is written off from the register. The annual depreciation amount is calculated based on the book value of the property and the depreciation rate calculated taking into account its useful life. During the financial year, depreciation is calculated monthly at 1/12 of the annual amount.

For clarity, let's give an example.

A government agency purchased a previously used passenger car worth RUB 420,000. The period of its actual operation by the previous owner is documented and is 2 years 8 months. (32 months). It is necessary to determine the useful life of the car and the amount of monthly depreciation charges.

According to the OS Classification, the total useful life of a passenger car is five years (60 months).

At the time the car was accepted for registration, it had already been in use for 2 years and 8 months. (32 months), so its remaining useful life will be 2 years 4 months. (28 months) (5 years (60 months) - 2 years 8 months (32 months)).

Every month during the specified period, depreciation will be charged in the amount of 15,000 rubles. (RUB 420,000 / 28 months).

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Car depreciation group

for tax purposes it is not always easy to determine unambiguously. Meanwhile, a mistake made in this case threatens to be wrong. As a result, there are errors in calculating income taxes. In addition, incorrect determination of the type of vehicle can lead to an error in calculating the transport tax. Therefore, we will pay special attention to this issue. We will not talk about cars for disabled people and special equipment in the article.

Depreciation group of vehicles

Which can completely confuse an accountant. In this case, the only correct guideline is the second digit in the vehicle model.

If desired, you can set a period of use in accounting equal to that determined in tax accounting according to the Classification of fixed assets. The law does not prohibit this.

To find out which depreciation group a passenger car belongs to, let’s look at the Classification. Passenger cars belong to three depreciation groups. Which group a car belongs to depends on its type. For convenience, we have compiled a table - select the type of car and immediately determine which group the car belongs to. And then look at how to set the useful life.

If the organization does not plan to sell cars, then the car can be accepted as a fixed asset.

An error when choosing a depreciation group for a fixed asset can lead to the additional charge of two taxes at once - on profit and on property. Inspectors very often find such errors: this was recently confirmed by the Federal Tax Service in a review of typical violations.

Motor vehicles for transporting people, other large class passenger cars ((with an engine displacement of over 3.5 l) and high class, OKOF code 310.29.10.24).

If, before changing the classification, your car belonged to another group and you put it into operation before 2022, then you do not need to change the group and useful life.

The depreciation period is the useful life, i.e. the period of time when the machine brings benefits to the company.

Note! The depreciation group of a truck crane is determined depending on the type of equipment specified. Thus, lifting boom cranes belong to group 2; stacker cranes for group 5; lifting - to group 7.

If the car was put into operation before 2022, then its useful life and depreciation group do not change (Letter of the Ministry of Finance of Russia dated November 8, 2016 No. 03-03-P3/65124).

If the vehicle falls into one of these groups, then the organization determines the SPI within the period provided for the corresponding group. For example, for a passenger car with an engine capacity of over 3.5 liters, the SPI can be set from 85 months to 120 months inclusive.

Read “Simplified” for free throughout 2022

Subscribe today to the Simplified magazine for 12 months with a 20% discount

, and get another 4 months as a gift.

Return to Depreciation groups 2018

Look at the finished table to find out which depreciation group the passenger car belongs to. In 2022, to determine the vehicle group, use the updated OKOF code book.

Accountants use the Classification of fixed assets included in depreciation groups, approved. Decree of the Government of the Russian Federation No. 1 (hereinafter referred to as Classification) to determine which depreciation group a passenger car belongs to.

A new edition of this document is in effect, taking into account the changes made by Decree of the Government of the Russian Federation No. 640. The new edition indicates the new OKOF codes that are used (All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008)).

To find out which depreciation group a passenger car belongs to, let’s look at the Classification. Passenger cars belong to three depreciation groups. Which group a car belongs to depends on its type.

What is movable property?

Thus, boom-type lifting cranes are classified in accordance with the Classification as depreciation group II (SPI over 2 to 3 years inclusive), and derrick cranes, hoisting cranes, portal cranes, self-propelled or non-self-propelled vehicles equipped with a crane - to depreciation group III (SPI over 3 to 5 years inclusive).

In the above Letter, the service agreed that neither the Classifier nor other legal acts establish the procedure for determining whether a car belongs to the highest (executive) class. In this case, inspectors propose to use the recommendations set out in the Letter of the State Customs Committee of Russia dated February 26, 1997.

You should know that for fixed assets that were previously in operation, the end date of their useful life is determined taking into account the period of their actual operation (paragraph 12, clause 44 of Instruction No. 157n).

At the time the car was accepted for registration, it had already been in use for 2 years and 8 months. (32 months), so its remaining useful life will be 2 years 4 months. (28 months) (5 years (60 months) - 2 years 8 months (32 months)).

How to determine the depreciation group of a car?

Depreciation groups of fixed assets, incl. vehicles are determined in accordance with the Classification of fixed assets included in depreciation groups (Government Decree No. 1 of 01.01.2002). In this Classification, fixed assets are distributed into depreciation groups from I to X. Depreciation group I includes fixed assets with a fixed income of more than 1 year to 2 years inclusive, and X includes fixed assets with a fixed income of more than 30 years. We talked more about the updated Classification of fixed assets, which is valid from 01/01/2017, in our consultation.

Passenger car (depreciation group, OKOF)

Determining the depreciation group of a car - which one includes cars, trucks, and transport?

They belong to shock-absorbing groups depending on their load capacity and type. Most of them belong to 3 – 5 depreciation groups.

There is another approach: only cars with a length of over 4.9 m are classified as the highest class. It was proposed by the Ministry of Economy in 1998 (Methodological Guide RD 37.009.015-98, approved by the Ministry of Economy of Russia on June 4, 1998).

of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 18, 2007 N 5336/07 in case N A76-8687/06-35-507, the qualification of a vehicle category for tax purposes should be carried out on the basis of registration data.

Determining the depreciation group of a passenger car

The depreciation group of a passenger car depends not only on the displacement of its engine, but also on its class.

As you can see, if the engine capacity of your new car exceeds 3.5 liters, then its depreciation group is definitely 5th. There will also be no difficulties in determining the group for inexpensive small cars: budget cars cannot get into the top class. Most likely, they will fall into the 3rd depreciation group. The most difficult thing is to decide on the shock absorption group of respectable ones with an engine capacity of up to 3.5 liters. Thus, doubts may arise, in particular, when purchasing an Audi A8 or Nissan Teana. To what class should they be classified: higher or other? There are no clear guidelines in the OS Classification.

Attention!
The class of a car is also important when classifying it as an energy-efficient OS for the possibility of using accelerated depreciation and property tax benefits (Subclause 4 of clause 1 of Article 259.3, clause 21 of Article 381 of the Tax Code of the Russian Federation).
There is a rather old Letter from the Customs Committee, in which it is recommended that executive class cars be classified as the highest class (Letter of the State Customs Committee of Russia dated February 26, 1997 N 04-30/3515). Tax authorities also refer to this Letter from the State Customs Committee (Letter of the Federal Tax Service of Russia for Moscow dated December 21, 2011 N 16-15/). What is considered an executive car is decided individually, taking into account the prestige of the brand, price, interior comfort, and so on. For example, the hybrid Lexus CT 200h has a 1.8 liter gasoline engine, and the price of the car can reach up to 1.7 million rubles. Of course, it is possible to classify such a car into the small class, but this will certainly raise questions among the inspectors. They can involve specialists from the manufacturing company as experts. And they will probably confirm to the tax authorities (as they already confirmed to us in a telephone conversation) that all Lexus cars are of the executive class, and therefore of the highest class. There is another approach: only cars with a length of over 4.9 m are classified as the highest class. It was proposed by the Ministry of Economy in 1998 (Methodological Guide RD 37.009.015-98, approved by the Ministry of Economy of Russia on June 4, 1998). And in one legal dispute, the organization managed to defend its position - referring to the short length of its car, it argued that the car did not belong to the highest class (and therefore, it did not need to be included in the 5th depreciation group (Resolution 17 AAS dated 08.12.2008 N 17AP-8900/2008-AK)). True, there are also opposite court decisions (Resolution 11 of the AAS dated February 24, 2011 in case No. A72-6500/2010). At the same time, if your car is longer than 4.9 m, but does not qualify for the highest class (it could be an inexpensive station wagon), then you can safely ignore the recommendations of the Ministry of Economy. The fact is that the Methodological Guide itself was neither registered nor published anywhere. And therefore, it cannot establish any rules of the game.

Which depreciation group does a passenger car belong to?

Vehicles, depending on their type and purpose of use, can be classified into groups from the second to the fifth inclusive.

High-class passenger cars - (OKOF code 15 3410140) - belong to the 5th depreciation group (property with a useful life of over 7 years up to 10 years inclusive).

However, as of early 2016, the issue of establishing useful life for vehicles considered “executive” is still controversial. Small class (B) - small-sized cars 3.6 - 3.9 m long, 1.5 - 1.7 m wide.

The program was developed jointly with Sberbank-AST JSC. Students who successfully complete the program are issued certificates of the established form.

What tax rate should organizations apply to this vehicle: the one established for passenger cars or the one established for trucks?

To determine the exact group, it is necessary to refer to the standards of the Classification of Fixed Assets, approved. By the Government of the Russian Federation in Resolution No. 1 of 01/01/02.

Each machine has its own resource, which decreases during operation. In the process of wear and tear, the cost of servicing the vehicle increases, and the income that the organization receives from operating the vehicle (if it is used for commercial purposes) decreases. … Read more The organization purchased a Lada Largus car.

Classification of OS for cars in 2019

In order to establish which depreciation group the company’s property belongs to, you need to look at the Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the Classification of fixed assets included in the depreciation group.” The document was last revised on April 28, 2022.

The first group includes 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 over 2 years to 3 years (inclusive).
• The third group is property with a useful life of over 3 years to 5 years (inclusive).
• The fourth group is property with a useful life of more than 5 years up to 7 years (inclusive).
• The fifth group is property with a useful life of over 7 years to 10 years (inclusive).
• The sixth group is property with a useful life of over 10 years to 15 years (inclusive).
• The seventh group is property with a useful life of over 15 to 20 years (inclusive).
• The eighth group is property with a useful life of over 20 years up to 25 years (inclusive).
• The ninth group is property with a useful life of over 25 years up to 30 years (inclusive).
• The tenth group is property with a useful life of over 30 years (inclusive).

Top-class car: The question of choosing a depreciation group

Having disagreed with the decision to assess additional taxes on such grounds, the taxpayer filed an appeal with the Office of the Federal Tax Service of Russia for the city.

In the absence of a clear regulatory framework, the international classification of vehicles can be used. There are six classes in total: A, B, C, D, E, F.

Passenger cars with an engine capacity of 3.5 liters or more of large and premium class (OKOF 310.29.10.24) belong to depreciation group 5; depreciation can be calculated on them from 7 to 9 years.

Depreciation period of a passenger car

To find out which depreciation group a passenger car belongs to, let’s look at the Classification. Passenger cars belong to three depreciation groups. Which group a car belongs to depends on its type. For convenience, we have compiled a table - select the type of car and immediately determine which group the car belongs to. And then look at how to set the useful life.

Most passenger cars belong to the third group. Consequently, their useful life is over three years to five years inclusive, that is, from 37 to 60 months inclusive.

Shock absorption group of a truck

We found out which depreciation group passenger cars belong to. Let's move on to cargo vans. Trucks are classified in the Classification into the following depreciation groups.