Which depreciation group should the sofa be assigned to in 2022?

Office furniture accounting

Accounting for office furniture is a responsible undertaking. To carry it out, a competent approach is required. Typically, updating and purchasing new furniture is carried out in small batches. Today a company can buy a cabinet, and a month later get new chairs.

The procedure for decorating furniture depends on its cost. This indicator has a direct impact on whether the data will be classified as OS or MPS. The classification is based on PBU 6/01. To find out which group of products the furniture belongs to, you need to study paragraph 4 of the regulatory legal act.

Furniture: shock-absorbing group

Let's consider what criteria can be used today when determining the depreciation group of individual items of office furniture. For example, many accountants assign the 4th depreciation group to cabinets and racks (OKOF code 320.26.30 “Communication equipment”). This code includes pieces of furniture for cable and wire communications enterprises, which is very close to the category of office furniture.

• used in production or for the management needs of the company for a long time (more than 12 months);
• purchased for use and not for subsequent resale;
• bringing economic benefits in the future.

Carrying out accounting of office equipment

Almost all office equipment objects are classified as means of mechanization. The service life of such items is more than 1 year. Typically, office equipment is taken into account as part of the operating system. During manipulations, the actual value of the property is taken into account.

Reflection of objects in accounting occurs on the basis of the acceptance certificate, which was drawn up in advance. The paperwork is completed using form 0504101. According to the new rules, today it is not necessary to draw up a similar act to account for office equipment. However, upon receipt of new property, the institution must draw up an order for the acceptance of material assets. The document is often used as the basis for recording office equipment in accounting.

Note! From the month that follows the period when office equipment is included in accounting, depreciation begins to accrue. The action is carried out until the full cost of the property is paid off or its disposal occurs.

Okof for office chair in 2022

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.

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.

Tax accounting of costs for the purchase of furniture

If the company is on the simplified tax system, all property worth less than 40,000 rubles. and is used for more than 1 year, refers to material costs (Article 257 of the Tax Code of the Russian Federation). The company has the right to write it off as costs under the “simplified procedure”. The basis for carrying out such manipulation is Article 346.16 of the Tax Code of the Russian Federation. However, the accountant must take into account Article 254 of the Tax Code of the Russian Federation.

Property that is not depreciable must be included in costs in full. The action is performed as items are put into operation.

Furniture and office equipment that cost less than 40,000 rubles are classified as low-value property. If the company incurred expenses for the purchase of items belonging to this category, the accountant has the right to reflect them in the “Income and Expenses Accounting Book” immediately after payment. There is no need to wait until the property is put into operation (Article 346.17 of the Tax Code of the Russian Federation).

Attention! If a company makes contributions to the state under the simplified tax system, only reasonable costs can be taken into account. The category includes expenses necessary to carry out business activities.

Example 1. The Iskra company is on the simplified tax system and makes payments based on the income-expenses system. In January 2017, the organization decided to purchase a cabinet, the cost of which was 5,000 rubles. The company put the purchased property into operation and took it into account as a material value. An example of an entry that will need to be made in the “Account Book...” is presented below.

How to keep records of low-value fixed assets

Last year, new federal accounting standards radically adjusted the procedure for recognizing fixed assets.
Key changes are enshrined in Order of the Ministry of Finance No. 257n. Officials also presented methodological recommendations for the transition to new standards in Letter No. 02-07-07/79257 dated November 30, 2020. So, what does fixed assets mean in accounting in 2020? Let's look at the key points. First of all, we will determine from what amount the organization’s property is considered a fixed asset. To do this, we turn to the current accounting instructions and establish that a fixed asset is recognized as an object that meets the following requirements:

Nuances of accounting for purchased furniture

Features of accounting for furniture and office equipment depend on the price of the property and the period of its commissioning. Before proceeding to further manipulations, it is necessary to determine which category the purchase belongs to - OS or MPZ.

The amount of funds on the basis of which an object is assigned to one or another classification differs for accounting and tax accounting. If in the first case, in order to be classified as fixed assets, an item must cost at least 40,000 rubles, then in the second situation, depreciation is carried out on property whose price exceeds 100,000 rubles.

Not all office equipment and inventory can be taken into account when writing off expenses. So, if there are no complaints about the purchased furniture, then the inclusion of some equipment in the documentation may raise questions among tax inspectors.

Sofa coffee 2021 shock absorption group

It should be noted that many types of fixed assets are not included in this Classification. Then you can always use the All-Russian Classifier of Fixed Assets. Having determined which group a particular property should be assigned to, you can easily set such a group using the Classifier. The company purchased a household air conditioner. This type of property is not included in the Classification. Such a group already exists in the Classifier. The useful life of the property included in it can range from three to five years.

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Features of depreciation of office equipment and office furniture

In some situations, office furniture and office equipment may also be subject to depreciation. If the object is part of the OS, the procedure is required. Determining the group to which the property belongs can help determine the depreciation period. To obtain the information of interest, you need to contact the classifier. Office furniture belongs to group 4. Its period of use ranges from 5 years 1 month to 7 years inclusive.

If an accountant turns to a classifier in order to find out the group that includes office equipment, he will not be able to solve his problem. The type of property is not included in the document. According to the established rules, if an object is not on the list, its useful life is established based on the manufacturer’s recommendations (Article 258 of the Tax Code of the Russian Federation). To do this, you need to read the documentation accompanying the purchased item.

Based on the statement, office equipment can be included in group 2. The useful life of the item will be from 2 to 3 years.

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Documents required for registration

Furniture accounting is a relatively complex process. During its implementation, it is impossible to do without filling out the appropriate documentation. To make the work of accountants easier, Goskomstat has developed standardized paper forms. They can be used to account for inventories. In addition to standardized forms, ready-made cards may be useful to an accountant. They are intended for registration of low-value property. An accountant may use the following forms:

• accounting card No. MB-2;
• disposal act No. MB-4;
• write-off act No. MB-8.

To increase the convenience of accounting for office furniture, a specialist can independently develop a document form. Young accountants who have just started their activities often resort to such a decision.

How to write off furniture

Worn-out furniture that cannot be repaired is written off from the balance sheet on the basis of the corresponding act of a permanent commission at the enterprise listing specific defects. The same document also formalizes other disposal of an asset - sale, gratuitous donation or disposal.

The basis for writing off furniture that has not lost its operational characteristics is the end of its service life, specified by the manufacturer in the technical passport. According to the law, such furniture poses a potential threat to human health and the environment. In this case, in the write-off act a reference is made to the Decree of the Government of the Russian Federation dated June 16, 1997 No. 720.

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Features of furniture write-off

The company must exercise control over the furniture that is on its balance sheet. All activities carried out for this purpose must be carried out in accordance with the company's accounting policies. In addition, the accountant must be familiar with the provisions of PBU 5/01 and PBU 6/01.

Features of furniture write-off depend on its value. If the price of an object is more than 40,000 rubles, and the period of use exceeds 1 year, the property is recorded on account 01. The original cost of the items is taken into account. When performing the write-off procedure, you will have to make the following entries:

1. Dt 91 Kt 01 (residual value).
2. Dt 02 Kt 01 (wear).
3. Dt 10 Kt 99 (capitalization of material assets upon liquidation).
4. Dt 91 Kt 99 (income from disposal).
5. Dt 99 Kt 91 (loss on disposal).

Furniture that costs less than 40,000 rubles is classified as industrial goods. Accounting for inventories is carried out on off-balance sheet accounts.

Property included in this category can be written off as expenses at once. The result of the write-off is the execution of the corresponding act. It is compiled by a special commission, which includes officials working in the organization.

OKOF codes 2021 complete list of new codes

Accounting and reporting 10/13/2021 Read the topic selection “Changes 2021”: all changes to accounting and tax legislation that come into force in 2022. From January 1, 2022, the new All-Russian Classification of Fixed Assets (OKOF) OK 013-2021 (SNA 2021) will come into effect. The previously valid classifier is cancelled.

The Ministry of Finance explained: In such a situation, the commission for accounting for the receipt and disposal of assets of the organization has all the authority to assign a conditional code to the furniture. Most often, code 330.28.99.39.190 is used for these purposes, which is intended for other special-purpose equipment that is not included in other groups.

And if it also exceeds the cost limit established by the organization in its Accounting Policy for accounting purposes (no more than 40,000 rubles per unit), then it is subject to accounting as part of fixed assets in account 01 “Fixed Assets” (clause 5 of PBU 6 /01, Order of the Ministry of Finance dated October 31, 2021 No. 94n). In tax accounting, furniture is recognized as an object of fixed assets if its initial cost exceeds 100,000 rubles per unit.

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

1. 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.

All objects that the enterprise has and correspond to the concepts of “fixed assets” and “intangible assets”.

Examples of fixed assets are buildings, equipment, cars, roads, sites, transformer stations, special equipment, etc. The obligatory criterion for such objects is a service life of more than a year and a cost of more than 40,000 rubles.

Intangible assets are mainly software and the results of intellectual activity.

For classification, the object is taken as a whole, that is, with all the devices and accessories that are included in it and work with it. They usually have common management or a common foundation.

Does not fit the classification:

• items that last less than a year;
• special tools and devices (for mass production);
• workwear, uniforms and footwear issued to employees;
• young animals, poultry, rabbits, bee families, etc.;
• temporary structures erected during construction;
• perennial plantings and planting material;
• gasoline-powered saws, loppers, etc.;
• temporary forest structures;
• items that are rented (regardless of their cost).

Also, the concept of “fixed assets” does not correspond to property that is a finished product, that is, something that the company is going to sell, or from which it plans to build.

The code contains 12 characters. Each type of fixed asset is assigned a unique code and a special name.

The first three digits indicate the section, for example:

• Residential buildings - code 100;
• Non-residential buildings - code 200;
• Facilities – code 220;
• Machinery and equipment - code 300;
• Weapon systems code - 400;
• Scientific systems and developments - code 710, etc.

There are 22 groups in total, their principle is to classify objects by type and purpose.

The remaining digits of the code detail the object by subsection, class, subclass and type.

For example, the object “Metal fences” corresponds to code 220.25.11.23.133, which means the group “Structures”.

OKOF looks like a very long table in which you need to find the appropriate code.

How to calculate depreciation charges?

In accounting, there is 1 linear method for calculating depreciation and 3 non-linear ones (declining balance, based on the sum of the number of years of SPI, in proportion to the products, services, works produced).

Tax accounting provides only 2 methods for calculating depreciation charges - linear and non-linear.

An organization should determine which calculation method it will use for office furniture and consolidate its choice in accounting and tax policies.

The simplest and most common option is to use the linear method both in accounting and for taxation.

Calculation method using the linear method:

1. The depreciation rate is calculated.
2. The amount of annual depreciation is determined taking into account a certain norm.
3. The amount of monthly depreciation is calculated by dividing the annual depreciation by 12.

The resulting monthly amount will be the amount of depreciation that will be written off as expenses each month. For this amount, the accountant will reflect the entry Dt 20 (23, 25, 26, 44) Kt 02 every month. Read about what entries are made to account for depreciation in this article.

Linear calculation calculator.

Formulas for calculation using the linear method:

Norm A. = 1 / SPI in years * 100%

Annual A. = Initial cost * Norm A.

Monthly A. = Annual A. / 12 months.

You can carry out a similar calculation in months - calculate the rate in months, and then immediately determine the amount of monthly depreciation.

Thus, the linear calculation method allows you to write off the cost of furniture gradually over its entire service life.

This method is most appropriate for this property. Obsolescence of furniture occurs slowly; such fixed assets do not affect production indicators, so it is convenient not to accelerate deductions and not make them dependent on the volume of work performed, but to write off the entire service life evenly.

It is recommended to establish a straight-line method for calculating depreciation for office furniture, both in accounting and tax accounting.

Calculation examples

Let's look at several examples of calculating depreciation charges for office furniture.

Let's see how to set the useful life and calculate depreciation for an executive chair and an office desk - the most popular pieces of furniture found in office environments.

In fact, often property such as a table, chair, armchair costs less than the limit for classification as fixed assets, so they are immediately included in material assets. After being classified as materials, furniture is written off immediately as an expense without accruing depreciation.

If necessary, accounting for such items can be kept on off-balance sheet account 013 or recorded using statements.

Office table

Initial data:

In April 2022, an office desk was purchased for the manager at a cost of RUB 141,600. (including VAT RUB 21,600).

The table was delivered to the parish as a fixed asset at a cost excluding VAT in the same month.

Solution:

It was decided to set the useful life of the table in accounting and tax accounting to the same = 85 months.

Depreciation should begin to be calculated from May 2022.

Monthly rate A. = 1 / 85 * 100% = 1.18%

Monthly A. = 120,000 * 1.18% = 1,416 rubles.

Executive chair

Initial data:

In April 2022, the company bought an office chair for an executive worth RUB 35,400. (including VAT RUB 5,400).

Delivery cost – 5,900 (including VAT 900 rubles).

The company's accounting policy establishes that property is recognized as a fixed asset if its initial cost is 40,000 rubles. and higher.

Is it necessary to take the chair into account as fixed assets and calculate depreciation on it?

Solution:

Amount of expenses excluding VAT = 30,000 + 5,000 = 35,000 rubles.

In accounting, a chair can be included in the inventory and written off immediately as an expense, since its cost is less than 40,000 rubles.

If desired, the company can still accept it as fixed assets and calculate depreciation on it, for example, using the straight-line method.

In tax accounting, a chair is not recognized as depreciable property, since its cost is less than 100,000 rubles.

Useful life of a car seat

It was possible to find out that almost all child car seats that are sold on the Russian market have a limited service life. As a rule, a conscientious manufacturer indicates this on the label or on the plastic case (from the bottom). In general, the service life of car seats is limited to 6 to 10 years.

The shelf life begins from the date of manufacture of a particular chair and cannot be extended even if it has been used lightly and carefully. In general, this period does not exceed 10 years, but ranges from 5 to 10 years, depending on the recommendations of a particular manufacturer. For example, Dorel (Maxi Cosi) recommends using car seats for no more than 5 years, and the manufacturer Recaro - 10 years.