Shock absorption group of a combi oven: which one does it belong to, what are they and how to determine?

Which OKOF code should I choose for a quadcopter?

Good afternoon
Quote (Natalie German): what OKOF code did you use? 153531010 (aircraft) or 1433321010 (equipment for photography and video recording)? First of all, I note that from January 1, 2022, the new OKOF (OK 013-2014 (SNS 2008)) is applied, and the codes you provided refer to the old one OKOF... But regarding the code 1433321010, even in the old OKOF it is not there. And there are too many numbers in the code - one extra. I suspect that you wanted to indicate the code: 14 3321010 - Optical instruments for general industrial and scientific use (control and measuring optical - mechanical devices; optical machine tools, geodetic, surveying instruments, instruments for spectral analysis and others) or 14 3322010 - Objective lenses or cameras, projectors, photographic enlargers and reducers Although, more appropriate than others in meaning: 14 3322020 - Photographic cameras, film cameras... According to the new OKOF, the corresponding codes will be as follows: Quote (“OK 013-2014 (SNS 2008). All-Russian classifier of fixed assets" ( adopted and put into effect by Order of Rosstandart dated December 12, 2014 No. 2018-st)): 310.30.30.20 - Balloons and airships; gliders, hang gliders and other non-motorized aircraft... 330.26.70 - Optical instruments and photographic equipment or more specifically: 330.26.70.13 - Digital video camerasWhat to choose? First of all, I note that the basis for choice is the purpose of this OS. Fly or film? In what capacity do you need him? As a flying camera? Or as an aircraft with a camera? Let's consider the “aircraft” option. The code you provided (which is 153531010, that 310.30.30.20 does not fit the quadcopter. Since there is a direct indication: “non-motorized aircraft” and “without mechanical propulsion.” If you look for the code, then among “helicopters.” Moreover, “ copter" is a "helicopter" For helicopters, codes need to be looked for in the section: Quote (OK 013-2014 (SNS 2008)): 310.30.30.31 - Helicopters 310.30.30.31.110 - Passenger helicopters 310.30.30.31.120 - Cargo helicopters Passenger helicopters are unlikely can it be attributed, there remain “cargo”... I agree, it’s complete absurdity... Then we’ll have to return to the “flying camera": code 330.26.70.13 - Digital video cameras. This is the third depreciation group (with a useful life of over 3 years up to 5 years inclusive). But At the same time, keep in mind that helicopters have a depreciation group of 6 and tax authorities can follow the logic - if it flies, and even with 4 engines, it means it’s a helicopter... Good luck!

Depreciation groups of fixed assets: how to determine in 2019

1. The main object is presented in the classification by depreciation groups. Information is searched by name or OKOF code. If a specialist has found the asset he needs, he sets the depreciation group and useful life in accordance with the classification. If the position is not found by name, the accountant will continue the search using OKOF and determine the required group.
2. If the required item is not in the list of depreciation groups, then the useful life and the depreciation group itself are determined in accordance with the manufacturer’s recommendations, technical data sheet and other documentation of the main property (Letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/16322 dated 03/22/2017). It is allowed to submit a request for clarification to the Ministry of Economic Development of the Russian Federation or use the uniform standards established by Resolution No. 1072 of October 22, 1990.

The current Classification of fixed assets by depreciation groups also provides for the distribution of fixed assets into 10 groups. We present these groups with an indication of their corresponding useful life and examples of OS objects belonging to such groups.

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

To calculate the amount of depreciation of fixed assets (FPE), it is necessary to establish not only the depreciation method, but also to determine the useful life of a particular object. This period, as a general rule, is determined by the Government-approved Classification of fixed assets included in depreciation groups. We will tell you more about the Classifier in our consultation.

The 2020 classifier of fixed assets by depreciation groups was developed and approved so that firms that are taxpayers of the “profitable” tax depreciate their fixed assets according to uniform all-Russian rules. Fixed assets are property worth more than 100,000 rubles per inventory item, which can generate income for the company and is planned to be used in profitable activities for more than 12 months without selling the item. For example, fixed assets are vehicles, residential and non-residential real estate, computers, industrial equipment, tools and inventory, inseparable improvements to leased properties, etc.

Step 1. Determine under what code the object is listed in the current edition of the All-Russian Classifier of Fixed Assets - OKOF. For example, a passenger car corresponds to OKOF code 310.29.10.2.

Step 3. Establish the exact service life of the object. After all, according to the OKOF code, the classifier gives a “fork” in terms of service life. For example, for passenger cars from the third depreciation group - over three years and up to five years inclusive. The company sets the exact period of use of the object itself - within the terms according to the Classifier.

The All-Russian Classifier of Fixed Assets (OKOF), which determines the depreciation group of fixed assets, remains unchanged. Since January 1, 2017, 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 2022.

Second depreciation group

The second depreciation group is property with a useful life of more than 2 years up to 3 years inclusive.

The second depreciation group includes property with a useful life of more than 2 years up to 3 years inclusive (clause 3 of Article 258 of the Tax Code of the Russian Federation).

The list of fixed assets belonging to the 2nd depreciation group is indicated in the Classification of fixed assets included in depreciation groups.

Useful life

The minimum useful life of the 2nd depreciation group is 25 months (2 years and 1 month);

The maximum useful life of the 2nd depreciation group is 36 months (3 years).

Compound

The 2nd depreciation group may include fixed assets of the category:

- Cars and equipment

— Means of transport

— Industrial and household equipment

— Perennial plantings

Peculiarities

1) For the property tax of organizations, fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets approved by the Government of the Russian Federation (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation) are not recognized as objects of taxation. Property of other depreciation groups may be subject to property tax (Clause 25, Article 381, Article 381.1 of the Tax Code of the Russian Federation, see Organizational Property Tax).

2) For fixed assets belonging to depreciation groups 1-2 and 8-10, a depreciation bonus (for corporate income tax) of no more than 10% can be applied (see Depreciation bonus, clause 9 of Article 258 of the Tax Code of the Russian Federation).

3) Increased depreciation rate 3 (for corporate income tax) on the leased asset does not apply to fixed assets belonging to depreciation groups 1 - 3 (clause 2 of Article 259.3 of the Tax Code of the Russian Federation, see Increased depreciation rate).

4) Taxpayers have the right to apply an increased depreciation rate 2 (for corporate income tax) in relation to depreciable fixed assets included in depreciation groups 1 - 7 and produced in accordance with the terms of a special investment contract (clause 6 of clause 1 of Article 259.3 of the Tax Code of the Russian Federation, Participants in special investment contracts).

For example, the 2nd depreciation group includes:

Personal computer (OKOF code (version from 01/01/2017) 330.28.23.23, OKOF code (version before 01/01/2017) 14 3020000)

Laptop (OKOF code (version from 01/01/2017) 330.28.23.23, OKOF code (version before 01/01/2017) 14 3020000)

IPAD (OKOF code (version from 01/01/2017) 330.28.23.23, OKOF code (version before 01/01/2017) 14 3020000)

Printer

Scanner

Server

Storage System

Pumps for pumping liquids; liquid lifters (artesian and submersible pumps) (OKOF code 330.28.13.1)

330.28.13.1 Lifting cranes (OKOF code 330.28.22.14.125)

Extract from the Classification of fixed assets included in depreciation groups, approved. By Decree of the Government of the Russian Federation dated 01.01.2002 N 1:

Second group

(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

* OKOF clarifies (to code 220.42.99.12):

This grouping includes:

- sports grounds for sports games, mainly outdoors, such as football, baseball, rugby, athletics, automobile or bicycle racing and horse racing;

— recreational facilities, such as golf courses, beach facilities, mountain refuges, parkland and recreational park facilities

Perennial plantings

Depreciation groups of fixed assets

Fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are included in the corresponding depreciation group from the moment of documented submission of documents for registration of these rights. For those types of fixed assets that are not indicated in depreciation groups, the useful life is established by the taxpayer when accepting the object for accounting in accordance with the technical specifications for this object (technical passports) and the recommendations of the manufacturing organizations. An organization purchasing used fixed assets has the right to determine the depreciation rate for this property, taking into account the useful life reduced by the number of years (months) of operation of this property from previous owners, only if a decision has been made for such property linear method of calculating depreciation (clause 12, article 259, chapter 25 of the Tax Code of the Russian Federation). Depreciation amounts accrued during the period of use of equipment in the production process are taken into account for the purpose of calculating profit as part of direct expenses as expenses associated with production and sales on the basis of clause 3, clause 2, article 253 and clause 1, article 318 of the Tax Code of the Russian Federation . Determination of the useful life of an object of fixed assets in the absence of technical specifications or not established in a centralized manner, as well as an object of fixed assets previously used by another organization, is based on: the expected life of this object in accordance with the expected productivity or power of application; expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, a system of scheduled preventive maintenance of all types of repairs; regulatory and other restrictions on the use of this object (for example, rental period).

Depreciation of fixed assets is carried out using one of the following methods of calculating depreciation charges: the linear method or the non-linear method. Non-linear methods include methods of reducing balance, writing off the cost by the sum of the numbers of years of useful life, writing off the cost in proportion to the volume of products (works). The use of one of the methods of calculating depreciation for a group of homogeneous fixed assets is carried out throughout the entire useful life of the objects included in this group. The annual amount of depreciation charges is determined:

• With the linear method - based on the original cost of the fixed asset and the depreciation rate calculated based on the useful life of this object.

• With the reducing balance method - based on the residual value of the fixed asset item at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this item and the acceleration factor established in accordance with the legislation of the Russian Federation. The acceleration coefficient is applied according to the list of high-tech industries and efficient types of machinery and equipment established by federal executive authorities. For movable property that constitutes the object of financial leasing and is classified as the active part of fixed assets, a special coefficient may be applied in accordance with the terms of the leasing agreement, but not higher than 3. These provisions do not apply to fixed assets belonging to the first, second and third depreciation groups, if depreciation on these fixed assets is calculated using a non-linear method.

• When writing off the cost by the sum of the numbers of years of its useful life - based on the original cost of the fixed asset object and the annual ratio, where the numerator is the number of years remaining until the end of the service life of the object, and the denominator is the sum of the numbers of years of the service life of the object.

• When writing off the cost in proportion to the volume of production (work), depreciation charges are calculated based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset item and the estimated volume of production (work) for the entire useful life of the fixed asset item .

Accrual of depreciation charges for an object of fixed assets: begins on the first day of the month following the month in which this object was accepted for accounting, and is carried out until the cost of this object is fully repaid or this object is written off from accounting; terminates on the first day of the month following the month of full repayment of the cost of this object or write-off of this object from accounting; is carried out regardless of the organization’s performance in the reporting period; reflected in the accounting records of the reporting period to which it relates. During the reporting year, depreciation charges for fixed assets are accrued monthly, regardless of the calculation method used, in the amount of 1/12 of the annual amount. During the useful life of an object of fixed assets, the accrual of depreciation charges is not suspended, except in cases where it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the restoration period of the object, the duration of which exceeds 12 months.

Reconstruction, modernization and repair of fixed assets. It is necessary to distinguish between the concepts of “reconstruction”, “modernization” and “repair of fixed assets”, since they are different not only in their essence: as a result of allocating costs for the purpose of reconstruction, modernization and repair of fixed assets, the cost of manufactured products (works, services) is formed , the cost of the organization’s fixed assets and, as a result, accurate balance sheet indicators. According to the Regulations on accounting of long-term investments, approved by the Letter of the Ministry of Finance of the Russian Federation dated December 30, 1993. No. 160, reconstruction, expansion and technical re-equipment leads to a change in the essence of the objects in relation to which they were carried out. The costs incurred in this case are not the costs of their maintenance. Acceptance of completed works on completion, additional equipment, and reconstruction is formalized by an acceptance certificate for repaired, reconstructed and modernized facilities (form No. OS-3). Expenses for the reconstruction of fixed assets incurred by the organization will increase their book value.

Reconstruction of fixed assets. The reconstruction of existing enterprises includes the reorganization of existing workshops and facilities of the main, auxiliary and service purposes, as a rule, without expanding the existing buildings and structures of the main purpose, associated with the improvement of production.

Modernization of fixed assets. Modernization of fixed assets is considered to be an improvement (increase) of previously adopted standard performance indicators (useful life, capacity, quality of use, etc.). Modernization of a building or facility is a qualitative improvement in the layout of the premises (increasing the quantity and quality of services, equipping with missing types of engineering equipment, etc.). The modernization of existing enterprises includes a set of measures to improve the technical and economic level of individual industries, workshops and areas based on the introduction of advanced technology and new equipment, mechanization and automation of production, replacement of outdated and physically worn equipment with new, more productive ones.

Repair of fixed assets. To maintain fixed assets in good condition, systematic maintenance and periodic repairs are necessary. Repair costs are determined by the enterprise independently, based on the initial cost of fixed assets, their technical level and physical condition. The main criterion for repairing fixed assets is that it does not increase their book value. For example, current repairs are aimed at maintaining fixed assets in working condition, and major repairs include work on the restoration or replacement of individual parts of a building (structures) or entire structures (except for the complete replacement of stone and concrete foundations, load-bearing walls and frames) and engineering and technical equipment of buildings due to their physical wear and tear.

Synthetic accounting of fixed assets. To account for fixed assets, synthetic accounts are used, presented in Table 2.

table 2

Classifier of fixed assets by depreciation groups 2022

The third depreciation group combines assets whose life expectancy varies from 3 to 5 years. The range of assets that wear out within these periods is noticeably wider in comparison with the two above groups. In addition to the listed types of property, depreciation group 3 contains:

• structures with OKOF codes 220.41.20, operated in various industries;
• cars of different carrying capacity, motor vehicles, recreational watercraft, aircraft (OKOF 310.29 and 310.30).

The AG of production equipment includes animal resources, including, for example, circus or service dogs (510.01.49).

The fourth depreciation group includes assets whose life expectancy is from 5 to 7 years. It includes:

• non-residential buildings (OKOF 210.00.00);
• various structures, wells, power lines, process pipelines (OKOF 220.41.20 and 220.42).

The section of machines of the 4th depreciation group is represented by various types of communication equipment and measuring instruments (OKOF 320.26 and 330.26), ES devices (330.27), machine tools (330.28; 330.29; 330.30).

The fourth depreciation group includes special vehicles, buses and trolleybuses (310.30).

In addition to the production equipment section, which includes communications equipment (330.26) and medical furniture (330.32), group 4 depreciation is charged on draft animals (510.01) and plant resources (520.00).

Depreciation group 5 covers property with a service life of 7 to 10 years. These include:

• non-residential demountable buildings (OKOF 210.00);
• the category of structures, which includes depreciation group 5, includes structures of energy, petrochemical, metallurgical companies, forestry, agricultural production and construction industries, heating networks (OKOF 220.41.20), roads (220.42);
• in the “Machinery and Equipment” section, the fifth depreciation group includes steam boilers (OKOF 330.25), measuring, navigation equipment, tools and other instruments (330.26), steam and gas turbines, harvesting machines (330.28), fire trucks (330.29), laying equipment for railways (330.30;
• Transport of the 5th depreciation group includes large-sized buses and tractor-trailers with code OKOF 310.29.

In addition, this group includes cultural plantings (520.00), costs for land improvement (230.00), equipment servicing aircraft (400.00), and intellectual property (790.00).

This group lists assets whose life expectancy is from 10 to 15 years:

• in the “structures” section, property with OKOF codes 220.25; 220.41 and 220.42;
• housing (100.00);
• machines and equipment with codes OKOF 320.26; 330.00; 330.25; 330.26; 330.27; 330.28; 330.30;
• sea ​​vessels, railway cars, electric locomotives, helicopters, airplanes (310.30), containers (330.29).

The sixth depreciation group includes cultural plantings of stone fruits (520.00).

Shock absorption groups

See also the convenient search for depreciation groups.

Depreciation groups are groups into which depreciable property is divided in accordance with its useful life on the basis of regulations.

The concept of “depreciation group” is used primarily for income tax purposes, and is also used for accounting purposes.

The main point of assigning a specific object to a particular depreciation group is to determine its useful life in order to establish the depreciation rate, and to calculate the amount of depreciation.

In tax accounting, for calculating depreciation depending on the useful life (SPI), fixed assets are distributed into ten depreciation groups in ascending order.

The first depreciation group is all short-lived property with a useful life from 1 year to 2 years inclusive;

The second depreciation group is property with a useful life of more than 2 years up to 3 years inclusive;

The third depreciation group is property with a useful life of more than 3 years up to 5 years inclusive;

The fourth depreciation group is property with a useful life of more than 5 years up to 7 years inclusive;

The fifth depreciation group is property with a useful life of over 7 years up to 10 years inclusive;

The sixth depreciation group is property with a useful life of over 10 years up to 15 years inclusive;

The seventh depreciation group is property with a useful life of over 15 years up to 20 years inclusive;

The eighth depreciation group is property with a useful life of over 20 years up to 25 years inclusive;

The ninth depreciation group is property with a useful life of over 25 years up to 30 years inclusive;

The tenth depreciation group is property with a useful life of over 30 years.

The useful life of a fixed asset is the period (number of months) during which the company expects to use the fixed asset and receive economic benefits from it.

OKOF: code 330.28.13.1

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

For example: 100.00.10.11 or Panel houses

• OKOF - All-Russian Classifier of Fixed Assets
• 300.00.00.00.000 - Machinery and equipment, including household equipment, and other objects
• 330.00.00.00.000 - Other machinery and equipment, including household equipment, and other objects
• 330.28 - Machinery and equipment not included in other groups
• 330.28.1 - General purpose machinery and equipment
• 330.28.13 — Other pumps and compressors
• 330.28.13.1 - Pumps for transferring liquids; liquid lifters

330.28.13.1 - Pumps for transferring liquids; liquid lifters

Classifier: OKOF OK 013-2014 Code: 330.28.13.1 Name: Pumps for pumping liquids; fluid lifters Child elements: 4 Shock-absorbing groups: 2 Straight adapter keys: 8

Subgroups

Group 330.28.13.1 in OKOF contains 4 subgroups.

1. 330.28.13.11 - Fuel pumps, lubricating pumps (lubricators), coolant pumps and concrete pumps
2. 330.28.13.12 — Other reciprocating positive displacement pumps for pumping liquids
3. 330.28.13.13 — Other rotary displacement pumps for pumping liquids
4. 330.28.13.14 — Other centrifugal pumps for supplying liquids; other pumps

Shock absorption groups

In the classification of fixed assets included in depreciation groups, code 330.28.13.1 is listed in the following groups:

Transition keys

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

OS classification

The useful life of an object of depreciable property is determined by the taxpayer independently on the date of putting the fixed asset into operation in accordance with the provisions of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets.

OS classifications are a table in which for each group the name of the OS included in it and the corresponding code of the All-Russian Classifier of Fixed Assets (OKOF) are indicated.

Currently, the Classification is a table consisting of three columns, the first of which indicates the OKOF code, the second column - the name of the OS, and the third column contains “Notes on OS names” (where exceptions or additional explanations may be indicated) .

Within the depreciation groups, fixed assets are grouped into subgroups - Machinery and equipment, Transport vehicles, Structures and transmission devices, Buildings, Dwellings, Perennial plantings, Working livestock.

Let us note that tax legislation does not establish for the purposes of calculating depreciation the unconditional application of the maximum useful life.

Thus, according to the rules of paragraph 3 of Article 258 of the Tax Code of the Russian Federation, the taxpayer classifies fixed assets into one of ten depreciation groups.

At the same time, the OS Classification provides for the useful life of objects in the range of minimum and maximum values.

Thus, the Tax Code of the Russian Federation does not oblige the company to establish exactly the maximum permissible useful life of an asset.

Application of the OS Classification in accounting

Let us note that the rule that the specified Classification of fixed assets can be used for accounting purposes from 01/01/2017 was declared invalid.

Therefore, in accounting, when establishing useful lives, the rules established by regulatory acts on accounting should be applied.

So, if an organization independently sets the useful life of fixed assets, guided by the provisions of paragraph 20 of PBU 6/01, then in this case the useful life of fixed assets is determined based on:

• the expected life of the facility in accordance with its expected productivity or capacity;
• expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system, etc.;
• regulatory and other restrictions on the use of the facility (for example, lease term).

The established useful life of fixed assets should be recorded in the fixed assets inventory card (Form No. OS-6).