Change house construction depreciation group 2022

Block containers – movable or immovable property?

External extensions to the building that have independent economic significance, separate boiler house buildings, as well as outbuildings (warehouses, garages, fences, sheds, fences, wells, etc.) are independent objects. Boiler installations built into buildings (boiler rooms, heating points), including their equipment as accessories, also belong to buildings. Fixed assets of free-standing boiler houses are accounted for in the appropriate groups.

Such a block module is a prefabricated structure based on a metal frame, which can be equipped as a living space for workers, an office, a security post, etc.

If the fixed asset is not mentioned in the Classification and there is no technical documentation for it, you can determine the depreciation group and useful life by submitting a corresponding request to the Ministry of Economic Development of Russia. Such recommendations are contained in the letter of the Ministry of Finance of Russia dated November 3, 2011 No. 03-03-06/1/711. There are also cabins made of wood. However, they differ from block containers in their shorter service life and low price. Such inexpensive structures can also be used on construction sites to store construction materials, equipment and tools.

The group “BUILDINGS (EXCEPT RESIDENTIAL)” includes non-residential buildings in whole or parts thereof, not intended for use as housing and representing architectural and construction objects, the purpose of which is to create conditions (protection from atmospheric influences, etc.) for labor, social - cultural services for the population, storage of material assets, etc.

Is it possible to take into account the change house using OKOF code 11 0001110? Should its value be included in the tax base for corporate property tax?

What depreciation rate should be established in 2022 for objects that belong to depreciation group 10?

Do I understand correctly that a block-modular boiler room is a prefabricated building (that is, it can be disassembled and transported to another location)? If I understand correctly, then such a building belongs to the 5th depreciation group, OKOF code 11 0000000 Buildings (except residential).

How to take into account an OS (block container)?

Hello!
KaterinaV, there are several discussions on the forum about accounting for container blocks (“change houses”): OS accounting group for a construction change house How to properly document the commissioning of a change house? Is a construction shed (block container) subject to property tax? OKOF code for a construction shed purchased in 2015. Accounting for construction sheds as fixed assets. Which depreciation group and what OKOF code does the change house-KPP belong to? Quote (KaterinaV): I’m thinking of classifying it as depreciation group 7 (useful life 15-20 years) OKOF code 11 0000000. Am I thinking correctly? As for the group, I think you got carried away. Well, judge for yourself, can a change house last 15-20 years?) Although if you don’t transport it to sites, it probably can) (This is a digression) Keep in mind that from 01/01/2017. There is a new All-Russian Classifier of Fixed Assets (OK 013-2014 (SNA 2008)). Therefore, the OKOF 11 0000000 you provided is incorrect. By order of Rosstandart dated April 21, 2016. No. 458 “On approval of direct and reverse transitional keys between editions of OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian Classifier of Fixed Assets” transitional keys were introduced. Therefore, using the transition keys, we see that OKOF 11 0000000 of the no longer valid classifier corresponds to OKOF 210.00.00.00.000 “BUILDINGS (EXCEPT RESIDENTIAL)” of the current classifier. I'm not sure if this is what you need. I would recommend that you use 210.00.13.11.111 “Industrial and domestic buildings”. Unfortunately, according to the Classifier of fixed assets included in depreciation groups, approved by the Decree of the Government of the Russian Federation dated January 1, 2002. No. 1 “On the classification of fixed assets included in depreciation groups” (as amended by Decree of the Government of the Russian Federation dated July 7, 2016 No. 640), OKOF code 210.00.13.11.111 is not included in any depreciation group. But don't be upset. The legislator provides a choice. Fixed assets related to OKOF code 210.00.00.00.000 can be seen in the fourth, fifth, seventh, eighth, ninth, and tenth depreciation groups. Moreover, assignment to one or another depreciation group depends on the design features of the building. In your case, the purchased block container can be classified as a fourth depreciation group, because according to the Classifier, the fourth group with OKOF code 210.00.00.00.000 includes: buildings made of film materials (air-supported, pneumatic frame, tent, etc.); mobile all-metal; mobile wood-metal; kiosks and stalls made of metal structures, fiberglass, pressed plates and wood. Thus, your change house with code according to OKOF 210.00.13.11.111 belongs to the fourth depreciation group. Quote (KaterinaV): Tell me which OS group to choose in the program? And is it necessary to calculate depreciation? In the program, you also select the fourth depreciation group. About depreciation. If we are talking about the main asset, i.e. about property worth more than 40,000 rubles (for accounting) and worth more than 100,000 rubles (for tax accounting), then depreciation must be calculated. There is an excellent article on our forum on this topic: We take into account fixed assets worth from 40 thousand to 100 thousand rubles: how to reflect temporary differences

Are block containers classified as capital construction projects?

Foundations for all kinds of objects, such as boilers, generators, machine tools, machines, apparatus and others located inside buildings, are not included in the building, except for the foundations of large-sized equipment. The foundations of these objects are part of the objects installed on them; the foundations of large-sized equipment, constructed simultaneously with the construction of the building, are part of the building.

In addition, when transferring a fixed asset item, its inventory card is transferred, which indicates its useful life.

External extensions to the building that have independent economic significance, separate boiler house buildings, as well as outbuildings (warehouses, garages, fences, sheds, fences, wells, etc.) are independent objects. The object of classification of this type of fixed assets is each separate building.

These periods are reduced by the confirmed periods of actual operation of the objects during their stay in the treasury. Consequently, in the case under consideration, the institution must calculate depreciation for the period while the object was accounted for in the treasury.

Thus, construction cabin trailers can serve:

• locker rooms for workers;
• canteens;
• proslavery;
• rest rooms;
• temporary housing;
• premises for security guards;
• warehouses;
• checkpoints.

The table contains real estate objects in the context of their assignment to various depreciation groups for tax accounting purposes.

The new OKOF was developed to replace the previously used classifier OK 013-94, approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359. Let us recall that the previous OKOF was in effect for 20 years (from 1996 to 2022). During this time, many of its concepts and terms became outdated.

The table contains real estate objects in the context of their assignment to various depreciation groups for tax accounting purposes.

Why does an ordinary taxpayer need a classifier? On its basis, the depreciation group is determined; we will describe how to do this below. It is also required to fill out section 2.1 of the corporate property tax return. Failure to use the directory or use of an outdated list will lead to incorrect calculation of depreciation, additional income tax and fines.

In the current classifier, the coding of fixed assets had a 9-digit value of the form XX XXXXXXX. In the new OKOF, from 2022 it will be a digital designation in the format XXX.XX.XX.XX.XXX. This innovation quite significantly changed the very structure of the classifier.

Based on the real useful operational resource, a depreciation group has been formed: block of containers - intangible assets, fixed assets. It has the following subgroups:

• dwellings
• building
• household and industrial equipment
• cars and equipment
• transmission devices and structures

They are erected during construction and after its completion are demolished or transported (if possible) to a new construction site.

With the definition of a specific depreciation group. The period during which the cost of fixed assets will be taken into account in income tax expenses depends on it.

In the All-Russian Classification of Fixed Assets (OKOF), transportable boiler installations are classified as code 14 2897371. This code is not included in the Classification of Fixed Assets included in depreciation groups.

Despite the fact that block containers and modular buildings consisting of them are used as residential, administrative and industrial buildings, they do not belong to capital construction projects.

Block container: shock-absorbing group

There is no such object as a block container in the Tax Classification. At the same time, in particular, frame and panel buildings, containers, wood-metal, frame-cladding and panel buildings (except residential) are assigned to the 7th depreciation group. This means that their useful life is set at over 15 years to 20 years inclusive.

Shock absorption group of a block container

Depending on their useful life, fixed assets are distributed in tax accounting into depreciation groups (Clause 1, Article 258 of the Tax Code of the Russian Federation). The useful life is determined by the organization on the date of commissioning of the facility. The period is set in accordance with the Classification of fixed assets included in depreciation groups (Government Decree No. 1 of 01/01/2022).

— All-Russian classifier of fixed assets — Machinery and equipment, including household equipment, and other objects — Information, computer and telecommunications (ICT) equipment 320.26.2 — Computers and peripheral equipment

If any structurally articulated object has several components (in particular parts) - OS, with different periods of use, each component is taken into account as a separate inventory object.

Which depreciation group does a computer in the Russian Federation belong to in 2022?

In addition to the period, the inclusion of property in fixed assets also depends on the nature of its use. Fixed assets can be recognized as property that will be used in the activities of the institution: when performing work, providing services, performing government powers (functions), for management needs. At the same time, the main funds are objects that belong to an institution with the right of operational management and are in operation, in reserve, on conservation, leased or leased (subleasing).

What is the difference between movable and immovable property

According to the existing legislation of the Russian Federation, a block container operated separately or becoming an assembly unit of a modular building is movable property. A prefabricated block container is produced industrially, so it belongs to the first group and is the title one.

However, residential buildings and residential premises accounted for on the balance sheet as fixed assets are not included in this list. Accordingly, property tax is calculated in accordance with the general procedure.

It contains OKOF codes (according to the classifier of fixed assets), names of fixed assets and notes on them with distribution by depreciation groups.

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.

Trailer Non-Residential Okof In 2022

In this case, the period for calculating depreciation on the structure will be the same in both tax and accounting. This is very convenient and allows you to minimize discrepancies in depreciation charges.

In our opinion, according to OKOF, construction sheds belong to the fourth depreciation group (property with a useful life of over 5 to 7 years inclusive), group “Industrial household buildings”, OKOF code 11 0001110.

A few more names for such premises are mobile trailers, carriage houses, barracks, trailers, peredvizki, etc.

The legal topic is very complex, but in this article we will try to answer the question “Trailer Non-Residential Okof in 2022”. Of course, if you still have questions, you can consult with lawyers online for free directly on the website.

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

Find depreciation group by name of fixed asset:

These are the most durable and strong structures designed for long-term use without loss of original characteristics.

For the property that companies will work with after the new year, special tools have been developed that will allow a relatively painless transition to the new OKOF starting in 2017.

As a result, the court came to the conclusion that the property does not belong to real estate. The resolution from the Federal Antimonopoly Service of the West Siberian District also considered a dispute, the solution of which depended on whether the disputed object belongs to real estate. The court indicated that a high-voltage power transmission line with a length of 0.16 km is not real estate, since the cable line can be moved without disproportionate damage to its purpose. Resolution from the Collapsible nature of the structure of the object. In fact, this is a consequence of the previous criterion, because it depends on the design features of the object, Is it possible to dismantle it without causing damage, see

• Autonomous heat source. Suitable for residential, public and industrial buildings. The size of buildings can be quite large. It is especially convenient to use BMK for rented premises. If you move, such a boiler room can also be transported to a new location.
• Heating of greenhouses. The BMK can not only maintain the desired temperature in the room, but also heat water for irrigation.
• Emergency rescue work. The boiler room can be installed on a semi-trailer and equipped with flexible pipes with insulation. This allows you to quickly connect the BMK to the emergency building system. The boiler room can be deployed in 4 hours.

Simply put, there is no need to re-determine the depreciation group of an asset purchased earlier, even if, according to OKOF-2017 with decoding and group, the useful life of such an object would have to change.

Is a block container classified as movable property?

In other words, if disproportionate damage is not caused to the block container during transportation, then the structure is classified as a temporary building/structure. It does not need to be included in the Real Estate Register and registered with the relevant authorities. The North block container with professionally performed thermal insulation is very convenient for the developer.

Non-residential buildings can include facilities such as warehouses, garages and industrial buildings, commercial (retail) buildings, buildings for entertainment events, hotels, restaurants, schools, hospitals, prisons, etc.

The concept of “depreciation group BC” was created for accounting and tax accounting, as it allows employees of construction organizations to calculate income tax.

About movable and immovable property

In addition, the court indicated that “Thus, based on a set of technical criteria (presence of a foundation, its “binding” to the ground, connection of stationary communications to the object, whether the building is capital), the court can recognize the disputed object as real estate.

Some positions of the old classifier were actually deleted, and in the new OKOF they were replaced with generalized names.

Even before making a purchase of a change house, the owner should clarify for himself the question of whether the block containers are movable or immovable property. This is necessary to register the building in the Real Estate Register, impose property taxes, and determine the depreciation group. The exception is construction in the garden, which does not require a project.