Which depreciation group does the MFI belong to in 2022? MFU okof 2022 depreciation group

Which depreciation group does multifunctional devices (MFPs) belong to?

In the resolution of the Arbitration Court of the Moscow District dated September 8, 2021 F05-12104 / 2022, the judges also concluded that microfinance organizations belong to the third depreciation group. The same conclusion is contained in Resolution IX of the Arbitration Court of Appeal dated March 11, 2021, 09AP-4567/2021. OKOF code (version until 01/01/2021) 14 3020210 - Electronic computer equipment, including personal computers and related printing devices; servers of various performance; local network equipment; data storage systems; modem for local networks; trunk modems.

Okof laser copier-printer-scanner in 2021

The legal topic is very complex, but in this article we will try to answer the question “Okof Laser Copier-Printer-Scanner in 2020”. Of course, if you still have questions, you can consult with an online lawyer directly on the site for free.

As a rule, a multifunctional device is short - the MFP belongs to the second shock-absorbing group. According to judges and the tax inspectorate, this is wrong. In this article we will tell you how to avoid claims from auditors.

A multifunctional device is a type of copying and processing equipment.

In this case, by object we mean each unit equipped with all accessories and devices necessary to perform the assigned tasks.

And only as part of a complex combined with a processor, keyboard and general controls can it be recognized as an inventory object. Recall that each position in such a set of objects cannot function independently. All accountants are required to accept OKOF year codes in accounting documents - from the current edition of the Russian Classifier of Fixed Assets.

Okof code for MFP

Depreciation groups are established by decree of the Government of the Russian Federation at the same time, clause.

If the fixed asset was put into operation after January 1 of the year, when assigning the asset to a depreciation group, you must find its code in the new tax classification.

If this is not possible, proceed by analogy with the previously used classification. In a note. A monitor, unlike a monoblock, cannot be considered a separate item of inventory.

The Classification does not include such positions as “laptop” and “netbook”. But it is necessary to take into account that the Classification has such a type of fixed assets as electronic computers (code 14 3020000). Moreover, such equipment belongs to the second depreciation group, its useful life is from 2 to 3 years inclusive.

For example, animals from zoos and similar institutions, guide dogs are classified in the 3rd group of depreciation of fixed assets according to the Classifier 2022. This means that the SPI for such objects ranges from 3 years to 5 years inclusive. Therefore, for any specified OS object, you can set a period, such as 37 months or 55 months.

Okof MFP printer copier scanner in one 2020

Code OKOF Multifunctional devices, which include MFPs. The useful life of an MFP can be set in the range from more than 3 years to 5 years inclusive.

A multifunctional MFP device is a device with additional functions of a printer, scanner, fax, and copy module.

It is not mentioned directly in the MFP.

A multifunctional device is a type of copying and processing equipment.

In this case, by object we mean each unit equipped with all accessories and devices necessary to perform the assigned tasks.

OKof laser printer in 2022

The useful life of an MFP can be set in the range from more than 3 years to 5 years inclusive.

A multifunctional MFP device is a device with additional functions of a printer, scanner, fax, and copy module.

Directly in the Classification, fixed assets included in the depreciation groups of MFOs are not mentioned. At the same time, in this document in the Third depreciation group the means of copying are indicated: code OKOF

The OKOF code for MFIs must be selected by a new asset classifier - OK 013-2014 (SNA 2008), better known as OKOF 2. It was adopted and entered into force by the Resolution of Rossstandart dated 12/12/2014 n. 2020-ns). The previously valid version (OK 013-94) is no longer valid.

To calculate depreciation of fixed assets, the accountant must correctly determine which depreciation group they belong to. Based on this, the useful life of each asset will be calculated.

When it comes to determining the depreciation group and OKOF (code in the Russian Classifier of Fixed Assets) for MFPs (multifunctional devices), accountants often find themselves in a difficult situation, because this equipment usually has the functions of a printer, fax, scanner, and copier.

In addition, MFPs are not separately mentioned in the classifier of operating systems (approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1), according to which the service life is calculated.

What will the OKOF code be for multifunctional devices in 2020?

In fact, MFPs should be classified in depreciation group 3. Since the device includes a copy function, the group “Offset copiers for office” is used. The useful life of such an operating system is from 3 to 5 years. Therefore, the group should be selected based on the longest operating system lifespan.

In this case, the taxpayer evaluates office equipment by individual functions and, based on this, selects the maximum depreciation period.

What is the Type of Printer in 2021?

the first three characters are the type of fixed assets (for example, for non-residential buildings the code starts with 210);
the remaining signs correspond to codes from the All-Russian Classifier of Products by Type of Economic Activity - OKPD2 OK 034-2021 KPES 2022 (approved by order of Rosstandart dated January 31, 2021 No. 14-st).

Multifunctional device (MFP) (shock absorption group, OKOF)

Depreciation group - a group of depreciable property, fixed assets and intangible assets, formed on the basis of useful life. The main purpose of a depreciation group is to determine the useful life of an object. When purchasing a new office printing device, the question of how to place it on the balance sheet of the enterprise certainly arises. Confusion often arises regarding MFPs, since these devices simultaneously include a printing device, a fax machine, and a scanner.

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.

Typically, a computer consists of many components: screen, system unit, keyboard, mouse, printer, scanner. When purchasing this equipment necessary for the work of each organization, the question arises: to take it into account as a whole or in parts. Especially if the components are purchased at different times and their service life varies.

Shock absorption groups for code 320.26.2

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.

If you purchased a printer to print information from a personal computer, then assign it code 330.28.23.23 “Other office machines.” Although OKOF does not contain such explanations, this is indicated in the Classification of fixed assets included in depreciation groups. Therefore, assigning a printer to this code will also help you bring its accounting and tax accounting closer together.

If you have an independent device that can be classified as ICT, and its use is not limited to the office purpose of printing information, then assign it to the appropriate code 320.26.2 “Computers and peripheral equipment.” This possibility is also indicated by the presence of a transition key, by which information input and output devices (old code 143020360 according to OKOF OK 013-94) were transferred to code 320.26.2.

· 3D printer for prototyping, model making, industrial design. Such a printer has a processor that allows you to enter and process information, as well as print finished parts. Therefore, assign it a code according to OKOF 320.26.20.13 “Electronic digital computing machines containing in one housing a central processor and an input and output device, whether combined or not for automatic data processing.”

Tax Code of the Russian Federation, are taken into account as part of material costs either in full as they are put into operation, or over several reporting periods (clause 3, clause 1, article 254, clause 2, article 272 of the Tax Code of the Russian Federation). We also recommend that you familiarize yourself with the following materials: - Encyclopedia of Solutions. Accounting for fixed assets acquired for temporary use; - Encyclopedia of solutions. Accounting for the transfer of fixed assets for hire. Answer prepared by: Expert of the Legal Consulting Service GARANT Gilmutdinov Damir Quality control of the response: Reviewer of the Legal Consulting Service GARANT Candidate of Economic Sciences Dmitry Ignatiev August 27, 2015

However, it is too cumbersome and inconvenient for writing off low-value property. Therefore, it is better to develop your own sample act and approve it in the accounting policy for accounting purposes. An example of such a document is presented below. Please note: Property should be assigned to an off-balance sheet account and written off from this account using single entries, without double entries.

Accounting for expenses on office equipment, in particular, cartridges and their refills

Then we immediately write off the cost of the received OS as expenses D91/2 K10. Accounting for the receipt of fixed assets (purchase, donation, contribution, creation) Now let's talk about how fixed assets arrive at the enterprise. There are several ways:

According to tax inspectorate specialists, for the purpose of calculating income tax, the multifunctional device “copier-printer-scanner” belongs to the third depreciation group, since according to OKOF (OK 013-94) it corresponds to code 143010210 “Blueprinting means”. The opinion of the judges on this issue coincides with the inspectors (Resolution of the Moscow District Court of 09/08/2015 No. F05-12104/2015 in case No. A40-88095/14). When a fixed asset performs several independent functions at once, then in this case it is necessary to proceed from the maximum depreciation group and useful life. In the case under consideration, the judges took into account the Classification of fixed assets, which was in force until January 1, 2022 (as amended on July 6, 2015).

You may be interested in:: Are Inv Chaes equivalent to participants in World War II?

The fact is that a multifunctional device can be classified as a computer peripheral and be operated according to the classifier for 3-5 years. With a high intensity of work in large offices, you can completely use the third category and write off a multifunctional black-and-white laser printing device with a copier in 2 years, otherwise you need to use subcategory 320.26.20.13 and write off, for example, an infrequently used color printing device in 5 years . There is no further clarification in the new 2018 version.

Main

In tax and accounting, various methods of depreciation are defined. There are only two of them in NU - linear and nonlinear. In accounting, in addition to the linear method, reducing balance methods are used, based on the sum of the number of years of use, in proportion to the volume of production.

Rationale for the conclusion: Accounting The rules for the formation in accounting of information about fixed assets of organizations (with the exception of credit institutions and state (municipal) institutions) are established by PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01). According to clause 4 PBU 6/01 an asset is accepted by a commercial organization for accounting as fixed assets if the following conditions are simultaneously met: a) the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization or for provision by the organization for a fee in temporary possession and use or for temporary use; b) the object is intended for use for a long time, i.e.

OKOF codes for office electronics

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.

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.”

It is impossible to imagine a modern office without a computer. The cost of modern PCs of various modifications can reach the marginal cost of classifying an object as fixed assets, and, therefore, such office equipment is depreciated.

MFP, printer, scanner, shredder

The printer and scanner can be classified into the second depreciation group. The basis is OKOF 330.28.23.23, which includes not only the computer itself, but also the printing equipment for it. In addition, if the laser printer is equipped with a processor, then OKOF 320.26.20.13 is applicable to it. SPI for the 2-3 year group. These devices are taken into account as separate depreciation objects only if they are not part of the “computer” object.

Attention: Rosstandart has developed comparative tables of new and old OKOF codes (Order of Rosstandart dated April 21, 2016 No. 458). In them you can see which codes of the old OKOF correspond to the new codes that have been used since 2022.

Meaning of the OKOF code for the printer

Why is proper group selection required and what coding should be done if not explicitly stated? We are talking about depreciation of amortized cost. In the third category, equipment is depreciated over 2-3 years. On the one hand, this is true for large companies. On the other hand, modern suburbs are designed to last at least 3 years. The exclusion of expensive equipment for color laser printing with a scanner from fixed assets will not be encouraged by the head of the enterprise. What conclusion can be drawn from this?

OKOF code for a laser printer (from January 1, 2022) is 320.26.2, the “Computers and Peripherals” category includes personal computers, various peripheral devices, including printers. Code 320.26.20.13 is used in cases where the printer has a central processor (it is installed by default on all modern models).
OKOF code until January 1, 2022 - 14 3020210, category “Electronic equipment”.

Okof printer 2022

The same applies to those fixed assets that were registered before January 1, 2022 and for which the new OKOF from 2020 provides for new codes and depreciation groups. For example, you can now find the following codes: Code Fixed asset 210.00.11.10.520 Industrial warehouse buildings 330.23.13.11.120 Glass jars 510.01.47.12.110 Live adult turkeys The All-Russian Classifier of Fixed Assets 2020 is inextricably linked with the classifier of fixed assets. The new 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 lives and examples of fixed assets belonging to such groups: We talked about depreciation in tax accounting in our consultation and indicated

Printing devices belong to depreciation group II - 320.26.20.13;
Faxes also belong to the office equipment of the second group - 320.26.30.23 “Other telephone devices.”
Copiers and blueprinting equipment are classified in depreciation group III - 330.28.23.21, this subcategory includes contact copiers, including thermal copiers;
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;

13 Jan 2022 lawurist7 455
Share this post

Registration of a social card for a combat veteran
Country House Built Closer to 3 Meters to the Fence
Long Service Pension for Teachers What is it called?
Why When Dismissing a Pensioner, Payments Are Made Only After 3 Months

Lifespan of printers and multifunction devices

In general, the service life of a laser model of a printer can be around 5 years with an accurate report, while an inkjet model can last between 3-5 years. It should also be added that, according to some experts, the resources of the main parts of a laser device are as follows: for a photoconductor (photodrum) this is about 20-30 thousand printed pages, and for an oven - about 20-30 thousand pages. In addition to the nodes responsible for powering the paper and removing excess toner, this figure can reach 100 thousand. With an annual load of 1 to 2 thousand printed pages, the service life of a laser model printer will significantly increase to 10 years or more.

It should also be noted that the lifespan of a laser/inkjet printer or all-in-one depends on whether the particular model is intended for home use or for use in an office environment. The fact is that office equipment can withstand heavy loads and at the same time have a higher printing speed. Therefore, by purchasing an office printer for home use, you will receive office equipment with a huge service life. Despite the fact that office devices are highly reliable, they are more susceptible to failure than their domestic counterparts. This is due not only to the huge volume of daily work, but also to the inattention of some employees.

MFP – third depreciation group – from 3 years to 5 years

The arbitrators indicated that according to the Classification of fixed assets included in depreciation groups, photocopying equipment (including means of copying and online reproduction) belong to the third depreciation group with code OKOF 14 3010210 (real estate). In this case, according to the note in this position, the means of copying and online reproduction belong to the means of drawings.

The inspection decided that the enterprise was illegally assigned to the second depreciation group under OKOF code 143020210 “Electronic information technologies” with a useful life of 36 months, the subject of fixed assets is a multifunctional device (MFP).

MFPs belong to the 3rd depreciation group, and the auto-hydraulic lift belongs to the 5th

According to the Federal Tax Service, this asset belongs to the 5th depreciation group, since the type of vehicle is defined as a hydraulic elevator. Therefore, this vehicle is not a truck, semi-trailer tractor, but falls into code group 1410335 “Fire engines (passenger vehicles); garbage trucks, hydraulic lifts” with a service life of 7 to 10 years inclusive.

Recommended reading: Grant for the construction of a house in the Novosibirsk region for large families in 2022

After all, the MFP has several functions: it can be used both as a printing device (for now it only works with a computer) and as a scanning and copying tool (for now it works autonomously). In this regard, it should be classified as the 3rd depreciation group with a useful life of 3 to 5 years inclusive.

Okof printer in 2022

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.

After all, an MFP has different functions: it can be used both as a printing device (it only works together with a computer), and as a scanning and copying tool (it works independently).

Which depreciation group should office equipment be classified into?

For those types of fixed assets that are not indicated in depreciation groups, the useful life is established by the taxpayer in accordance with technical conditions or recommendations of manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation).

Depreciation groups are established by Decree of the Government of the Russian Federation dated January 1, 2021 No. 1 “On the classification of fixed assets included in depreciation groups.” Moreover, paragraph 1 of the Resolution directly provides that the approved Classification can also be used for accounting purposes.

OKOF: monitor, printer, scanner, system unit (shock absorption group)

When compiling primary documents or statistical reporting on non-current activities, accounting employees are faced with the concept of OKOF. Difficulties often arise when determining this code for specific equipment. The article discusses the problem of choosing codes for office equipment, one of the most common situations, since computers and their components are constantly purchased by organizations.

Important! Equipment registered during the period during which the "old" code list was in effect is not required by law to switch to the new codes until the date of its repeal. However, such a need may still arise. And for this there are so-called transition keys, which show the correspondence between the old and new code.

21 Sheets and plates of polarizing material; lenses, prisms, mirrors and other optical elements (other than optically raw glass), whether mounted or not, excluding elements for photographic and cinematographic cameras, photographic projectors or enlargers, or equipment for projecting images with reduction 330.27.90.70 . 000 Electrical signaling devices, electrical safety or equipment for traffic control on railways, trams, highways, inland waterways, parking lots, port facilities or airfields, with the exception of fixed assets included in other groups 330.28.13.11.

Classification by depreciation group is required for UN purposes and is associated with the process of accounting for costs included in tax calculations within the relevant tax system. In accounting, depreciation can be recorded arbitrarily, but in practice they are guided by the same rules as the UN.

OKOF code (version before 01/01/2017) 14 3020000 - Electronic information technologies, including personal computers and printing devices for them; servers of various performance; local network equipment; data storage systems; modem for local networks; trunk modems.

Code Okof Mfu 2022

Codes from OKOF are used by all enterprises, regardless of their form of ownership, as well as individual entrepreneurs in the following cases:

Entering data for accounting purposes.

When documenting each object, an accounting document is drawn up, in which the OKOF code must be defined.

2. Filling out reporting forms to statistical authorities.

Statistical reporting forms for fixed assets provide a mandatory requisite - OKOF code.

3. Determination of depreciation group.

When choosing OKOF codes for its property, the enterprise decides the issue of useful life, which is determined in months. The correct choice determines the amount of depreciation and depreciation bonus for calculating taxes.

4. Reports for the tax office.

To fill out the Property Tax Declaration, section 2.1 “Information on real estate objects taxed at the average annual value” is required, which requires information about OKOF codes for real estate objects.

5. Tax benefits.

There are legally approved Lists that list tax-exempt property codes. Based on this data, enterprises analyze their facilities and decide on tax minimization.

What is the Printer's Type in 2022?

Other office machines (including personal computers and printing devices for them; servers of various capacities; network equipment for local computer networks; data storage systems; modems for local networks; modems for backbone networks).

The printer belongs to the Second Depreciation Group (property with a useful life of more than 2 years up to 3 years inclusive).

Accordingly, the useful life of the Printer is set in the range from 2 years and 1 month to 3 years.

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.

OKOF code (version until 01/01/2021) 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.

Depreciation groups of fixed assets: how to determine in 2022

depreciation group to which the asset belongs. All depreciable assets are combined into 10 depreciation groups depending on the useful life of the property (clause 3 of Article 258 of the Tax Code of the Russian Federation). Depreciation groups are also important in determining the amount of bonus depreciation that can be applied to a particular asset;
the useful life must be within the limits established for each depreciation group (Letter of the Ministry of Finance of Russia dated July 6, 2020 No. 03-05-05-01 / 39563). Choose any period within the SPI, for example, the shortest one, in order to quickly depreciate the cost of fixed assets for expenses (Letter of the Ministry of Finance of the Russian Federation dated 07/06/2020 No. 03-05-05-01 / 39563).

The Russian Classifier of Fixed Assets (OKOF), which determines the depreciation group of fixed assets, remained unchanged. From January 1, 2022 OKOF OK 013-2014 (SNS 2008), approved by the Decree of Rossstandart dated December 12, 2014 p. 2020-Art. The same classifier will be in effect in 2022.

OKOF – features and principles of code selection

OKOF is an all-Russian classifier of fixed assets, which is used to account for fixed assets of an enterprise. Taken together, the use of certain codes helps government statisticians assess the nature and quality of enterprise property.

Laser printer

Laser printers and MFPs are classified as office equipment; their service life is 3-5 years. Timely write-off of depreciation cost allows the company to timely generate funds for the purchase of new equipment. The nature of the decrease in the value of fixed assets is described using the rules by which depreciation is carried out, where OKOF is the normative source.

Requirements for depreciation groups

Confirmation of the date of commissioning of the operating system is carried out by drawing up a separate act about this. It is necessary to calculate property tax, deduct VAT, start depreciation, and also confirm the initial cost of the property, its validity period and the depreciation group established for it.

The purpose of accounting is not only to reflect the presence, condition and movement of the company's fixed assets, but also to correctly distribute depreciation charges among cost items. For this purpose, different methods of classifying fixed assets are used.

MFU okof shock-absorbing group

Moreover
Shock absorption group for laptops
Articles, comments, answers to questions: laptop depreciation group
Articles, comments, answers to questions: laptop depreciation group
Computer depreciation group in 2022
Rationale
Rationale
OKOF: code 320.26.2
Rationale
Rationale
Adjustment: Laptop shock absorption group
Interesting publications:
Reply

Until 06/07/2021, the multimedia projector belonged to the 5th depreciation group. As a result, the useful life of the projector can be set in the range of 7 to 10 years. Reason From 06/07/2021 (date of entry into force of the Government of the Russian Federation Resolution No. 674 dated 07/06/2021 “Changes in the classification of fixed assets included in depreciation groups”) The classification of fixed assets included in group depreciation includes:

By what OKOF is a computer monitor taken into account?

A computer monitor is a component of a PC that cannot independently generate income for an enterprise, since it simply does not function separately from other computer components. And participation in the formation of profit is one of the main conditions for classifying equipment as depreciable property (along with a period of use exceeding a year and an initial cost of 40 thousand rubles in accounting and from 100 thousand rubles in tax accounting).

So, in accordance with the standards of PBU 6/01, the screen must be taken into account as part of the computer assembly. After all, the monitor is its integral part, one of the components that, together with others, ensures the functioning of the equipment. In this case, code 320.26.2 applies.

However, the law does not prohibit the accounting of some components of non-current property as separate items of fixed assets if their useful life periods differ (for example, clarifications on this point are contained in Letter of the Ministry of Finance of Russia dated July 14, 2017 N 02-05-10/44839).

It turns out that the monitor can be taken into account under OKOF 330.28.23.23 “Other office machines”. This is the second depreciation subgroup, which assumes a service life of two to three years.

MFP Useful Life By Okof

The IFTS states that the MFP has different functions; it can be used both as a printing device (currently only works with a computer) and as a copying device (works independently). In this regard, it is subject to inclusion in the 3rd depreciation group with a useful life of 3 to 5 years inclusive.

MFU okof shock-absorbing group

— All-Russian classifier of fixed assets
– Machinery and equipment, including household equipment and other items
— Computing, IT and telecommunications equipment (ICT
320.26.2 - Computers and peripherals

If the asset was placed in service after January 1, 2022, when assigning the asset to a depreciation group, you must find its code in the new tax classification.

If this is not possible, proceed by analogy with the previously used classification.

Meaning of the OKOF code for the printer

Due to the absence of multifunctional devices in the fixed asset classifier (including 2022), its components are used to select OKOF: printer, scanner, copier and fax, if available, which subcategory should be selected:

When purchasing a new office printing device, the question always arises about the specifics of adding it to the company’s balance sheet. There is often confusion about MFPs because these devices include a printer, fax, and scanner at the same time.

The OKOF code for the printer and scanner in the device is selected based on the maximum depreciation group of the individual components, in this case based on project funds.

Classification of fixed assets included in depreciation groups

The fixed asset classifier is used to determine the depreciation period of fixed assets and uses codes from the All-Russian Classifier of Fixed Assets. For fixed assets introduced from 2022, the useful life is determined by the new OKOF codes OK 013-2014.

For fixed assets commissioned before 2022, the deadlines are determined by the old OKOF codes OK 013-94. If, according to the new classifier, the asset belongs to another group in the organization, the conditions do not change. For tax accounting, follow paragraphs. 8 clause 4 art. 374 of the Tax Code of the Russian Federation and paragraph 58 of Art.

2 laws of November 30, 2022 401-FZ.

The first group - all short-lived objects with a useful life from 1 year to 2 years inclusive
The second group - objects with a useful life from 2 years to 3 years inclusive
Vehicles
Industrial and household equipment
Perennial plantings
The third group - objects with a useful life from 3 years to 5 years inclusive
Vehicle and equipment
Vehicles
Industrial and household equipment
The fourth group - objects with a useful life from 5 years to 7 years inclusive
Transmission structures and devices
Vehicle and equipment
Vehicles
Industrial and household equipment
Draft livestock
Perennial plantings
Fifth group - objects with a useful life from 7 years to 10 years inclusive
Transmission structures and devices
Vehicle and equipment
Vehicles
Industrial and household equipment
Fixed assets not included in other groups
Sixth group - objects with a useful life from 10 years to 15 years inclusive
At home
Vehicle and equipment
Vehicles
Industrial and household equipment
Perennial plantings
Seventh group - objects with a useful life from 15 years to 20 years inclusive
Transmission structures and devices
Vehicle and equipment
Vehicles
Perennial plantings
Fixed assets not included in other groups
Eighth group - real estate with a service life from 20 years to 25 years inclusive
Transmission structures and devices
Vehicle and equipment
Vehicles
Industrial and household equipment
Ninth group - real estate with a useful life from 25 years to 30 years inclusive
Transmission structures and devices
Vehicle and equipment
Vehicles
Group ten - property with a useful life of more than 30 years
Transmission structures and devices
At home
Vehicle and equipment
Vehicles
Perennial plantings

Requirements for depreciation groups

For new properties, special tools are provided for a comfortable transition to the new OKOF - keys for moving between editions (forward and back). OKOF-1994 and 2022 are available in Rossstandart order No. 458 dated 2022. They are presented in the form of a comparative table with comparisons of specific properties. With its help, a new encoding is simply selected.

The changes apply only to operating systems, which will take effect on January 1, 2022. There is no need to redefine the depreciation group of assets held by the company. They will be depreciated in the same way.

Depreciation groups: useful life

Fixed asset objects at the time of posting belong to a specific depreciation group. There are 10 of them, they are included in the Classification of fixed assets by depreciation groups.

The main criterion for grouping real estate into any of the depreciation categories is the useful life (SPI) of the asset.

it is determined by companies for each structure structure based on the expected useful life, operating conditions and rules governing the use of the property.

The first depreciation group includes short-term assets, depreciated over a period from 1 year to 1 month to 2 years inclusive. These are mainly patented types of the “Machinery and Equipment” category (OKOF 330.28 and 330.32), combining tools and equipment for various industries, the SPI of which does not exceed 2 years.

MFU okof 2022 depreciation group

For fixed assets not specified in depreciation groups, the taxpayer has the right to establish a useful life based on the recommendations and technical specifications of the manufacturer (clause 6 of Article 258 of the Tax Code of the Russian Federation).

The cost of a depreciable asset is depreciated as an expense through depreciation. Each object has its own depreciation group. The distribution is carried out based on the useful life (clause 1 of Article 258 of the Tax Code of the Russian Federation).

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
The second group is property with a useful life of more than 2 years up to 3 years inclusive
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
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
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
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
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
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
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
Facilities and transmission devices
cars and equipment
Vehicles
Group ten - property with a useful life of over 30 years inclusive
Facilities and transmission devices
Dwellings
cars and equipment
Vehicles
Perennial plantings

We recommend reading: What is the pension of a second group pensioner after eighty years?

Which depreciation group does the MFP belong to in 2022?

In other districts, companies manage to prove that they are not obliged to correct the mistakes of previous owners in accounting for used assets (resolution of the Federal Arbitration Court of the Volga District dated October 24, 2013 No. A65-24092 / 2021). That is, the company is not responsible for inflated depreciation due to someone else’s mistake.

Note that a computer is a complex of structurally related objects ready for operation. Thus, a laptop computer (depreciation group 2), as well as a stationary computer that can immediately master the production process and begin to generate profit for the company, have the same useful life of 2 to 3 years at the time of registration.

What okof code is used to register a printer – Legal World

The OKOF code for the printer and scanner in the device is selected based on the maximum depreciation group of the individual components, in this case based on project funds.

Below we describe in detail how OKOF is selected for new multifunctional office equipment, including filing cabinets of the 2018 version.

Okof - features and principles of code selection

OKOF is a Russian classifier of fixed assets used to account for fixed assets of an enterprise. Taken together, the use of certain codes by government statisticians helps assess the nature and quality of enterprise assets.

Laser printer

Laser printers and MFPs are office equipment with a service life of 3-5 years.

Timely write-off of amortized cost allows the company to timely generate funds for the purchase of new equipment.

The nature of the decrease in the value of fixed assets is described using the rules by which depreciation is carried out, where OKOF is the regulatory source.

Computers and printers - second depreciation group

According to the classifier of fixed assets, all digital printing devices that are computer peripherals can be divided into the following categories:

OKOF code for a laser printer (from 01/01/2017) is 320.26.2, the “Computers and Peripherals” category includes personal computers, various peripheral devices, including printers. Code 320.26.20.13 is used in cases where the printer has a central processor (it is installed by default on all modern models).
OKOF code until January 1, 2022 - 14 3020000, category “Electronic equipment”.

On January 1, 2022, a new classification of fixed assets, also known as OKOF-2, came into force.

Therefore, the new encoding for fixed assets should be used while the old classifiers continue to work. For quick translation, the OKOF-2 converter is used.

However, the new version also lacks the concept of a multi-function device and has difficulties with hardware coding.

MFP shock-absorbing group

Classification into depreciation groups is necessary for UN purposes and is associated with the process of accounting for costs included in tax calculations within the relevant tax system. In accounting, depreciation can be set arbitrarily, but in practice they are governed by the same standards as NU.

The financial and accounting fields define different depreciation methods. There are only two of them in NU: linear and nonlinear. In accounting, in addition to linear, methods are used to reduce the balance, based on the sum of the number of years of use, proportional to the volume of production.

In practice, when depreciating office equipment, the same method is often used for the operating unit and for the control unit - linear, so as not to take into account additional differences that arise.

There are two ways out of this situation:

Write off such office equipment immediately after commissioning in the organizational unit and write off depreciation charges after registration in the accounting department. The method is not very convenient and assumes the occurrence of temporary differences that are subject to additional accounting.
Cancel expenses at the UN, but not all at once, but in parts (this opportunity is provided to the taxpayer by Article 254 of the Tax Code of the Russian Federation, clause 1, clause 3). Simultaneously calculate depreciation for accounting purposes. Equipment costing less than 40 thousand rubles can be depreciated immediately, without depreciation, both in tax and accounting terms.

When choosing an OKOF code and a depreciation group of equipment based on the operating system classifier, it is important to remember that the equipment must be a single system, a single device that performs certain office functions as a whole. A depreciation group is selected, which the legislator includes as much as possible of the component parts of the device.

Due to the heterogeneity and many nuances, the depreciation policy must be clearly stated in the accounting policy as its important component.

Printer Shock Absorption Group 2022

With high work intensity in large offices, you can completely use the third category and write off a multifunctional black-and-white laser printing device with a copier within 2 years, otherwise you need to use the subcategory. There is no additional clarification in the new version. Laser printer. Author of the article: Anton Zolotov. Share a useful link:. If the paper does not pick up If the paper is jammed

We recommend reading: How to get a family estate in Sochi

For quick translation, the OKOF converter is used. At the same time, the new version also lacks the concept of a multifunctional device, and difficulties arise with coding 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. Due to the absence of multifunctional devices in the classifier of fixed assets for the year inclusive, to select OKOF its components are used: printer, scanner, copier and fax, if available, which subcategory should be selected:.

From server to MFP: how to take into account unusual office equipment

When purchasing office equipment, you need to make sure that the invoice contains not only mysterious words in English, diluted with numbers, but at least a brief designation of the device in Russian. Otherwise, the tax authorities may find that this does not allow them to identify the goods purchased, meaning that the deduction of input VAT is illegal

Both plotters and drives for serious tasks cost more than 40,000 rubles. It is necessary to depreciate, but with what SPI? If you search for these devices in the Classification specifically by their names, you will not find anything. But the group has computer printing devices and information storage systems. The plotter is quite suitable for the first and external unit for the second. This means that the group is SPI from 2 to 3 years inclusive

Sources

https://MetodZarabotka.ru/sovety/mfu-amortizacionnaya-gruppa.html
https://assistentus.ru/buhuchet/amortizaciya-ofisnogo-oborudovaniya/
[https://belgorodlaw.ru/bez-rubriki/srok-poleznogo-ispolzovaniya-printera-lazernogo]
[https://printeru.info/poleznoe/resurs-i-srok-sluzhby]
[https://kodsprav.ru/novyj-okof-printer-lazernyj.html]

[collapse]