How to determine the depreciation group according to OKOF
In this article we will tell you how to easily and quickly determine the depreciation group according to OKOF. First of all, I would like to say that such a function in accounting is primarily needed in order to conveniently classify property. Depreciation groups include different types and types of capital, ranging from land to long-term biological assets. This kind of classification is done so that you can easily make a census of all your equipment without any problems.
As an example, you can take the shock-absorbing group of a fan. To do this, you should find out the type of fixed assets and find a fan there. Next, in OKOF we take the code of our equipment and in the depreciation group server we find information about what class of property your device belongs to.
Video server assembly OKOF 2021
Other communication equipment transmitting with receiving devices, not included in other groups. Full decoding of the OKOF-2 code Our projects Directory of equipment Directory of precious metals content Codes of all-Russian classifiers Directory of bearings Federal registers online Directory of health and medicine Directory of GOSTs. Popular queries classifier of professions classifier of OKVED codes with decoding classifier of types of activities classifier of fixed assets classifier of countries of the world classifier OKP code TN VED classifier classifier UDC online.
OKOF code version c Some experts attribute the printer to the OKOF code. Some positions of the old classifier were actually deleted, and in the new OKOF they were replaced with generic names. For example, instead of unique types of various software, operating systems and means of their expansion, database management software, service programs, application programs for design, etc., are registered in separate lines in OKOF.
Server what depreciation group 2022
Consequently, of everything that the OKOF classifier can offer, only code 19 0009000 “Other material fixed assets not specified in other groups” can be used for these items.
OKOF code (version up to) 14 3020220 - Electronic computing equipment, including personal computers and printing devices for them; servers of various performance; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks.
Which depreciation group does the Server belong to?
Code OKOF (version from 01/01/2021) 330.28.23.23 - Other office machines (including personal computers and printing devices for them; servers of various capacities ; network equipment for local computer networks; data storage systems; modems for local networks; modems for backbone networks) ;
Some experts classify servers as OKOF code 320.26.20.13 - Electronic digital computers containing in one housing a central processor and an input and output device, whether combined or not for automatic data processing
Answer
Some experts classify servers as OKOF code 320.26.20.13 - Electronic digital computers containing in one housing a central processor and an input and output device, whether combined or not for automatic data processing
Rationale
OKOF code (version until 01/01/2022) 14 3020000 - Electronic computing equipment, including personal computers and printing devices for them; servers of varying performance ; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks.
- As an OS - if the server is more expensive than 100,000 rubles. In this case, you need to determine the depreciation group and depreciation method. Thus, accounting for property more expensive than 100,000 rubles. coincides both in accounting (BU) and in tax accounting (TA).
- Property less than 100,000 rubles. in tax accounting, the company does not have the right to depreciate - this is a gross violation of accounting rules (Article 120 of the Tax Code of the Russian Federation). But such property can be classified as material expenses and written off evenly, taking into account its useful life. In this case, when accounting for fixed assets, it is more expensive than 40,000 rubles, but cheaper than 100,000 rubles. NU and BU of the company will coincide.
- The company can write off property worth less than RUB 100,000. to material expenses immediately - this method is convenient to choose if the server costs less than 40,000 rubles. Then the NU and BU will also coincide. Otherwise, temporary differences will arise in accordance with clause 4 of PBU 18/02.
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Classification of fixed assets included in depreciation groups
The fixed assets classifier serves to assign a depreciation period for material assets and uses codes from the All-Russian Classifier of Fixed Assets. For fixed assets put into operation from 2022, the useful life is determined by the codes of the new OKOF OK 013-2021. For fixed assets commissioned before 2022, the deadlines are determined by the codes of the old OKOF OK 013-94. If, according to the new classifier, the fixed asset belongs to another group of the organization, then the terms do not change. For tax accounting, refer to clause 8, clause 4, article 374 of the Tax Code of the Russian Federation and clause 58, article 2 of the Law of November 30, 2022 No. 401-FZ.
- The first group is all short-lived property with a useful life from 1 year to 2 years inclusive
- cars and equipment
- The second group is property with a useful life of more than 2 years up to 3 years inclusive
- cars and equipment
- Means of transport
- Industrial and household equipment
- Perennial plantings
- Third group - property with a useful life of more than 3 years up to 5 years inclusive
- Facilities and transmission devices
- cars and equipment
- Means of transport
- Industrial and household equipment
- The fourth group is property with a useful life of over 5 years up to 7 years inclusive
- Building
- Facilities and transmission devices
- cars and equipment
- Means of transport
- Industrial and household equipment
- Cattle working
- Perennial plantings
- Fifth group - property with a useful life of over 7 years up to 10 years inclusive
- Building
- Facilities and transmission devices
- cars and equipment
- Means of transport
- Industrial and household equipment
- Fixed assets not included in other groups
- Sixth group - property with a useful life of over 10 years up to 15 years inclusive
- Facilities and transmission devices
- Dwellings
- cars and equipment
- Means of transport
- Industrial and household equipment
- Perennial plantings
- Seventh group - property with a useful life of over 15 years up to 20 years inclusive
- Building
- Facilities and transmission devices
- cars and equipment
- Means of transport
- Perennial plantings
- Fixed assets not included in other groups
- Eighth group - property with a useful life of over 20 years up to 25 years inclusive
- Building
- Facilities and transmission devices
- cars and equipment
- Vehicles
- Industrial and household equipment
- Ninth group - property with a useful life of over 25 years up to 30 years inclusive
- Building
- Facilities and transmission devices
- cars and equipment
- Vehicles
- Group ten - property with a useful life of over 30 years inclusive
- Building
- Facilities and transmission devices
- Dwellings
- cars and equipment
- Vehicles
- Perennial plantings
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OKOF: code 320.26.30.11.190
Group Subgroup Terms Note Machinery and equipment property with a useful life of over 2 years to 3 years inclusive, 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 Machinery and equipment property with a useful life of over 3 years up to 5 years inclusive machines for sorting and counting coins, banknotes and lottery tickets Transition keys To transfer from the old OKOF to the new OKOF, a direct transition key is used: OKOF OK 013-94OKOF OK 013-2022 Code Name Code Name 143010270 Screen printing media (rotators) 330.28.23.23 Other office machines 143010271 Mesh rotators 143010272 Cylinder rotators 143010280 Alcohol printing media (hectographs) 143010281 Hectographs
OKOF: code 320.26.30
Whether a person participates in the work or not. 2. Whether duplicate spare parts are used to ensure non-stop operation or not. Servers are often designed to ensure the operation of the necessary services 24 hours a day, 7 days a week; therefore, they are usually equipped with second, that is, duplicate spare parts, which allow almost 100% of the work to be provided.
22 Apr 2022 uristgd 414
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Okof code 2022 for the server what is the depreciation group
IPAD, like other tablet devices, belongs to the Second Depreciation Group - property with a useful life of over 2 years up to 3 years inclusive. Accordingly, the useful life of IPAD and other tablet devices is set in the range from 2 years and 1 month to 3 years. The 2nd group of fixed assets includes Classification of fixed assets included in depreciation groups:. OKOF code version up to
At the same time, OKOF will contain many objects that had no analogues in the previous version, including due to the virtual absence of such equipment in the 1920s. This innovation quite significantly changed the very structure of the classifier.
Server what depreciation group 2022
Fixed assets (FPE) of an organization, depending on their useful life (SPI), for profit tax purposes are assigned to one or another depreciation group (Clause 1, Article 258 of the Tax Code of the Russian Federation).
The useful life of the OS is determined by the organization itself, taking into account the classification approved by Decree of the Government of the Russian Federation of 01.01.2022 No. 1 (Resolution No. 1). In 2022, all depreciation classification groups have changed, except the first. The changes apply to legal relations arising from January 1, 2022. The organization determines the useful life of a fixed asset in order to calculate depreciation in accounting and tax accounting. From May 12, 2022, accountants will apply the updated Classification of Property, Plant and Equipment. Let us tell you in more detail what has changed and how to determine depreciation groups in 2022.
Depreciation groups of fixed assets: how to determine in 2022
The organization determines the useful life of a fixed asset in order to calculate depreciation in accounting and tax accounting. From May 12, 2022, accountants will apply the updated Classification of Property, Plant and Equipment. Let us tell you in more detail what has changed and how to determine depreciation groups in 2022.
The property subclass code differs from the property type code in that the seventh digit in it is always zero. For example, a rotary pump belongs to subclass 14 2912021 (centrifugal, piston and rotary pumps). If this code is not included in the OS classification, determine the depreciation group using the second method.
Application of depreciation groups of fixed assets according to OKOF in 2022
The BukhSoft program will ensure the correct calculation of depreciation for any fixed asset. She will independently determine which group it belongs to and calculate the rate and amount of depreciation. Try for free:
The 2021 classifier of fixed assets by depreciation groups allows you to determine the useful life of almost any property. Knowing this period, the accountant determines the depreciation rate of the object for tax purposes and the monthly amount of depreciation expenses for it.
Requirements for depreciation groups
Innovations apply only to operating systems introduced from January 1, 2022. There is no need to re-determine the depreciation group of fixed assets available to the enterprise. Depreciation on them will be carried out in the same manner.
Regardless of the form of ownership of the company, its size and types of activities, the issue of efficient use of fixed assets is one of the paramount ones. The competitiveness of the company's products, its position in industrial production, and the financial condition of the organization depend on it. Therefore, the use of OKOF is especially important.
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OKOF 2022 with transcript and group
However, this only applies to those fixed assets that you will take into account in 2022. For them, use the new classifier and code according to OKOF 2022. Do not change the codes for old OS, the tax office will not consider this an error.
OS-6 inventory cards have a field for indicating the code from OKOF for 2022. But this detail is not required in the primary form (Article 9 of Federal Law No. 402-FZ dated December 6, 2021). In addition, old codes could remain in the standard forms of cards. But they are allowed not to change, because there is no penalty for this.
Which depreciation group should the server be assigned to?
ATTENTION! Do not confuse the boundary value of an object for accounting and tax purposes. From January 1, 2022, the cost criterion for accepting an object for accounting as fixed assets in tax accounting is 100,000 rubles. (law dated 06/08/2021 No. 150-FZ).
The depreciation group of the server is determined in accordance with the Fixed Asset Classifier. How to correctly determine the depreciation group for a server and calculate the monthly depreciation amount, read this article.
How to register a server for depreciation purposes?
A server is a special computer designed to perform a specific task with virtually no human intervention.
The most common tasks for a server are creating an intra-company network and storing data. Almost every company has a server (and more than one). And since this is such important equipment, the question arises: how to take the server into account and determine a depreciation group for it. First, let’s find out how this property can be registered.
A company can account for the costs of purchasing a server in accounting in 2 ways:
- as a fixed asset - in this case, you need to determine the depreciation group, select the depreciation method and calculate its monthly amount;
- as MPZ if the server costs less than 40,000 rubles.
Do not confuse the boundary value of an object for accounting and tax purposes. From January 1, 2016, the cost criterion for accepting an object for accounting as fixed assets in tax accounting is 100,000 rubles. (Law dated June 8, 2015 No. 150-FZ).
ATTENTION! From 2022, PBU 6/01 will no longer be in force. It will be replaced by FSBU 6/2020 “Fixed assets”, according to which the taxpayer will be able to independently determine the minimum value of fixed assets in accounting. The new standard can be applied earlier by fixing the provisions in the accounting policies of the enterprise.
ConsultantPlus experts explained in detail how an organization can switch to OS accounting according to the new Federal Accounting Standards. Get free demo access to K+ and go to the Ready Solution to find out all the details of the innovations.
In accordance with the latest changes in legislation in tax accounting, the server can be registered in the following ways:
- As an OS - if the server is more expensive than 100,000 rubles. In this case, you need to determine the depreciation group and depreciation method. Thus, accounting for property more expensive than 100,000 rubles. coincides both in accounting (BU) and in tax accounting (TA).
- Property less than 100,000 rubles. in tax accounting, the company does not have the right to depreciate - this is a gross violation of accounting rules (Article 120 of the Tax Code of the Russian Federation). But such property can be classified as material expenses and written off evenly, taking into account its useful life. In this case, when accounting for fixed assets, it is more expensive than 40,000 rubles, but cheaper than 100,000 rubles. NU and BU of the company will coincide.
- The company can write off property worth less than RUB 100,000. to material expenses immediately - this method is convenient to choose if the server costs less than 40,000 rubles. Then the NU and BU will also coincide. Otherwise, temporary differences will arise in accordance with clause 4 of PBU 18/02.
ATTENTION! The chosen method of writing off costs for acquired property in both accounting (BU) and tax accounting (TA) must be enshrined in the accounting policy.
OKOF classifier in 2021-2021
The OKOF-2021 directory was developed within the framework of the Action Plan to develop a methodology for systematizing and coding information, as well as improving and updating all-Russian classifiers, registers and information resources (approved by the Deputy Chairman of the Government of the Russian Federation on July 31, 2021 No. 4970p-P10).
As a normative document in the field of standardization, the new OKOF was developed on the basis of the System of National Accounts (SNA 2021) of the UN, the European Commission, OECD, IMF and the World Bank Group, as well as the All-Russian Classification of Products by Type of Economic Activities (OKPD2) OK 034-2021 (CPES 2021 ).
New OKOF classifier from 2022
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.
An item of fixed assets acquired by a company is reflected in tax accounting 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. When assigning a particular property to a depreciation group, the company must be guided by the Classification of fixed assets, in accordance with Decree of the Government of the Russian Federation No. 1 of January 1, 2022. And this document, in turn, is based on the All-Russian Classifier of Fixed Assets (OKOF), approved by Decree of the State Standard of Russia of December 26, 1994 No. 359. This huge document presented, perhaps, all possible types of objects that could be important for accounting company at the time of entry into force of the document. However, this classifier in its current form will very soon lose its relevance. New OKOF codes will come into effect from 2022.
OKOF Server
The main feature of the classification of fixed assets in accounting and tax reporting is the service life. The law allows companies to independently classify their property into one or another depreciation group, based on the intensity of its use, the characteristics of economic and production processes and other factors that allow determining the period of useful service.
Server what depreciation group for fixed assets accounting. Monitor: okof and shock-absorbing group
The current version of your browser is not supported. The server will be used in the income-generating activities of the institution, which are not subject to VAT. The contract for the supply of the server provides for prepayment. Therefore, its useful life is three years 36 months.
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In practice, the classification of fixed assets in accordance with OKOF causes great difficulties for accountants. In this article we will look at some methods, analyze errors and practical situations. Classification of fixed assets in accordance with the All-Russian Classifier of Fixed Assets OK, approved by the Resolution of the State Standard of Russia dated December 26.
Depreciation groups are indicated, but OKOF codes are not indicated
For accounting purposes, the SPI when purchasing a used OS is determined by the buyer independently. The legislation does not provide for the possibility of reducing the SPI established by the buyer for the period of actual operation of the property by the previous owners (clause 20 of PBU 6/01).
As for tax accounting, you have the right (but not the obligation), in order to apply the linear method of calculating depreciation for the objects in question, 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 by the previous owners. In this case, the useful life of these fixed assets can be defined as their useful life established by the previous owner of these fixed assets, reduced by the number of years (months) of operation of this property by the previous owner. The OKOF code can be found in the Classifier, approved. Decree of the Government of the Russian Federation dated January 1, 2021 No. 1.
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Which depreciation group do smartphones belong to in 2022?
Please note that from 01/01/2022, the taxpayer has the right to recognize the cost of low-value property as part of material expenses for more than one reporting period, taking into account the period of its use or other economically justified indicators, if he establishes this procedure in the accounting policy for tax purposes (clause 3 p. 1 Article 254 of the Tax Code of the Russian Federation as amended by Federal Law No. 81-FZ of April 20, 2022).
Unlike the previous OKOF OK 013-94, the new OKOF is less divided by industry. The groups in the new OKOF have been enlarged. In accordance with the Introduction to OKOF, this document adopts the following code structure: ХХХ.ХХ.ХХ.ХХ.ХХХ.
OKOF - All-Russian Classifier of Fixed Assets
OKOF OK 013-2021 was developed on the basis of harmonization with the System of National Accounts (SNA 2021) of the United Nations, the European Commission, the Organization for Economic Cooperation and Development, the International Monetary Fund and the World Bank Group. This means that the new OKOF, introduced on January 1, 2021, uses the classification of fixed assets accepted in international practice. Below is a table of correspondence between OKOF codes and SNA 2022 designations.
Fixed assets are divided into depreciation groups. The depreciation periods of material assets (the useful life of the property) are determined by depreciation groups. The groups use OKOF classifier codes. In the appendix to the Decree of the Government of the Russian Federation of January 1, 2022 No. 1, the classification of fixed assets included in depreciation groups was approved for the old OKOF OK 013-94, which has become invalid. In 2022, a new classification was introduced into the Resolution taking into account the codes of the new OKOF OK 013-2021. The classification groups are presented below. Use the form to search for a group of fixed assets and useful life by OKOF code.
