Okof household washing machine. Requirements for depreciation groups

According to the new OKOF, what code should household appliances be assigned to if there is no suitable grouping in the classifier?

• household refrigerators - code 16 2930100;
• household kitchen electric stoves – code 16 2930122;
• electrical appliances for cooking - code 16 2930139;
• household washing machines – 16 2930200;
• diesel generator – code 14 2911106;
• electric player - code 14 3230164;
• power supply - code 14 3222182;
• Domestic air conditioners - code 16 2930274?

• refrigerators – code 330.28.25.13.119 “Other refrigeration equipment”;
• electric stoves - code 330.28.21.13.129 "Other induction or dielectric heating equipment, not included in other groups" or 330.28.93.15.122 "Cooking stoves";
• electrical appliances - since the definition of “electrical appliances” is very capacious, one of the proposed options may be code 330.26.51.66 “Instruments, instruments and machines for measurement and control, not included in other groups”;
• washing machines – code 330.28.94.22.110 “Washing machines for laundries”;
• diesel generator – code 330.28.29.11.110 “Generators for producing generator or water gas” or 330.30.99.10 “Other transport vehicles and equipment not included in other groups” (the classification of a diesel generator as a fixed asset closer in value is not considered possible);
• electric player - code 320.26.30.11.190 "Other communication transmitting equipment with receiving devices, not included in other groups" or 330.26.30.1 "Communication equipment, radio or television transmitting equipment";
• power source - code 330.26.51.66 "Instruments, instruments and machines for measurement and control, not included in other groups";
• Domestic air conditioners - code 330.28.25.12.190 "Other air conditioning equipment, not included in other groups."

Each enterprise uses in its work various fixed assets that are its property and are used in the production of goods, provision of services, and performance of work. To accept them for accounting, the initial cost is determined. Accounting during use is carried out at residual value.

All property objects wear out and depreciate over time: part of their value is transferred to cost. Depreciation is carried out over their entire useful life.

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Depending on the SPI, all fixed assets are classified into certain depreciation groups. For this, the OS Classifier and OKOF are used. In 2019, the grouping of fixed assets underwent significant changes that you need to know for proper accounting.

Main nuances

As a general rule, enterprises depreciate assets over their useful lives (USI). They are determined by the OS Classifier (table).

OS grouping by Classifier:

Confirmation of the date of commissioning of the OS is carried out by drawing up a separate act about this. It is necessary to calculate property tax, VAT deductions, the start of depreciation, as well as to confirm the initial cost of the property, its service life, and the depreciation group established for it.

Last changes

Previously, the coding of fixed assets was encrypted with 9-digit values ​​in the format XX ХХХХХХХ. Since 2019, the new encoding is of the form XXX.XX.XX.XX.XXXX. Such changes significantly transformed the structure of OKOF.

Some names contained in the old classifier were removed, and in OKOF-2017 they were replaced with generalizing positions. For example, now there are no separate lines for unique types of various software, but a common object “Other information resources in electronic form” has appeared.

At the same time, the PF classifier contains new objects that had no analogues in the previous version. These include equipment that did not exist in the last century.

Among the changes was the new location of some fixed assets in relation to belonging to the depreciation group. This indicates the introduction of other operational periods for them, and, consequently, a change in the period for writing off their original cost in tax accounting.

Innovations apply only to operating systems introduced on January 1, 2019. 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.

For new property, special tools are provided for a convenient transition to the new OKOF - transition keys between editions (direct and reverse). OKOF-1994 and 2019 are available in Rosstandart order No. 458 of 2019. They are presented in the form of a comparative table with a comparison of specific property objects. With its help, a new encoding is simply selected.

Important Notes

What is the purpose

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.

The main tasks that the OS classifier allows you to solve:

• the possibility of increasing the economic efficiency of property use;
• access to detailed, conveniently grouped information about the company’s work;
• the emergence of the opportunity to make the most profitable management decisions;
• simplification of tax and tax administration;
• reducing the likelihood of accounting errors.

Control authorities devote maximum attention to checking the correctness of accounting, especially those conducted simultaneously with tax accounting. Therefore, it is important to know all the nuances and innovations in reflecting fixed assets in reporting documents. This will eliminate the risk of filling it out incorrectly and receiving fines.

Incorrect OS reflection causes many problems for enterprises. An important term used in their accounting is “fixed assets,” which include two types of property: tangible and intangible. Fixed assets are the tangible assets of a company. This conclusion is made on the basis of concepts enshrined in legislative norms.

Classification characteristics

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. To achieve this, different methods of classifying fixed assets are used.

The most comprehensive classifications:

• by functional purpose;
• by degree of involvement in work;
• by property and legal affiliation;
• by methods of influencing objects of labor.

A more detailed classification of operating systems involves classifying them into industry groups. This feature is often underestimated, although, together with functionality, it helps to assign depreciation charges to cost items. It is mandatory in accounting, analysis and reporting (mainly statistical) and is especially important in multidisciplinary structures.

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.

The most widespread practice is to use a general standard based on dividing fixed assets into single depreciation groups. The most detailed classification, logically related to grouping by age, by natural material, is called the OKOF classification.

Registration

Fixed assets should be registered step by step in a certain sequence.

First you need to determine whether the object belongs to the OS. The service life of the asset in tax accounting must be more than 12 months and have a cost of 100 thousand rubles (clause 1 of Article 256 of the Tax Code of the Russian Federation). If these criteria are met, the value of the property cannot be attributed to expenses at a time. You need to choose a suitable group and useful life for it. After this, you can write it off through depreciation.

At the next stage, a depreciation group is selected. It starts with classification. If the type of property is not found in it, you should contact OKOF. First of all, the fixed asset type code, consisting of 9 digits, is determined. The group is located according to the first 6 designations, which must coincide with the Classifier encoding.

Fixed assets available in the Classifier:

The next step is to establish the useful life of the OS. You can select any number of years within the established limits. For property worth more than 100 thousand rubles, it is advisable to establish the same period in tax and accounting in order to avoid discrepancies.

Sometimes the necessary means are not available either in the Classifier, but in OKOF. In this case, it can be determined using the manufacturer’s recommendations or technical documents. Other options are sending a request to the manufacturer or seeking clarification from the Ministry of Economic Development.

At the final stage, you need to check the service life of the OS according to the documentation - enter information into the inventory card. When establishing different deadlines for tax and accounting, this must be reflected.

OS classification according to OKOF:

Establishment algorithm

To correctly classify a property object as an OS, it is necessary to check whether it has the following characteristics:

• the ability to bring economic benefits to the owner in future activities;
• the company does not plan its further resale;
• long-term use is possible (more than 12 months).

If the property meets all the specified characteristics, it is taken into account as a fixed asset.

All fixed assets are classified into groups with distinctive features depending on their useful life, which is understood as the time during which the object can serve the achievement of the company’s goals in economic and production activities.

In accounting and tax accounting, the OS Classification is used. The value of already recorded property, the use of which continues, is not revised this year.

How to determine useful life

Initially, the depreciation group and useful life are established according to the Classification approved by the Government of the Russian Federation. Clause 2 of Article 258 of the Tax Code of the Russian Federation divides all fixed assets into 10 groups. The payer determines the service life independently within the limits established for each group (letter of the Ministry of Finance of the Russian Federation No. 03-05-05-01/39563 of 2019).

Group decoding is available in OKOF. It is used when there is no property in the OS Classifier. The search is carried out in one of two ways: by subclass encoding and by property class code.

In the absence of an object in both the OS Classifier and OKOF, the period is determined according to technical documents or recommendations of the manufacturer (clause 6 of Article 258 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/36323 of 2019).

Features of inclusion in depreciation groups

Fixed assets are distributed into 10 depreciation groups depending on their service life: from 1 year. The first group includes short-lived objects with a service life of 1-2 years. Next comes property operated for 2-3 years (second group), 3-5 years (third group), 5-7 years (fourth group), 7-10 years (fifth group). The remaining groups differ in their five-year useful life.

Question: In connection with the transition from January 1, 2017 to the use of the new All-Russian Classifier of Fixed Assets (OKOF), the program replaced the codes for fixed assets that were on the balance sheet before 01/01/2017.

What OKOF codes should be assigned to the listed fixed assets if the new classifier does not have a suitable grouping:

• household refrigerators – code 16 2930100;
• household kitchen electric stoves – code 16 2930122;
• electrical appliances for cooking - code 16 2930139;
• household washing machines – 16 2930200;
• diesel generator – code 14 2911106;
• electric player - code 14 3230164;
• power supply - code 14 3222182;
• domestic air conditioners – code 16 2930274.

Reply from 02/22/2017

On January 1, 2017, a new All-Russian Classifier of Fixed Assets, approved. by order of Rosstandart dated December 12, 2014 No. 2018-st (hereinafter referred to as OK 013-2014 (SNS 2008). All-Russian classifier of fixed assets OK-013-94, approved by resolution of the State Standard of Russia dated December 26, 1994 No. 359 (hereinafter referred to as OK 013-94 ), has become invalid.

Fixed assets accepted for accounting before January 1, 2017 are grouped in accordance with OK 013-94. Useful life and depreciation group established in accordance with the Classification, approved. Decree of the Government of the Russian Federation dated January 1, 2002 No. 1, as amended. until 01/01/2017 (hereinafter referred to as Classification) do not change.

Objects of fixed assets accepted for accounting from January 1, 2017 are grouped in accordance with OK 013-2014 (SNA 2008). Their useful life is determined according to the Classification as amended, which is valid from 01/01/2017.

In order to transition to the use of the new classifier, by order of Rosstandart dated April 21, 2016 No. 458, direct and reverse keys between editions of OKOF were developed. In case of contradictions in the application of transitional keys, as well as the absence of positions in OK 013-2014 (SNA 2008) for accounting objects that, according to their criteria, are fixed assets, the institution’s commission for the receipt and disposal of assets independently assigns the objects to the corresponding group of codes OK 013- 2014 (SNA 2008) and determines the useful life.

The principles for grouping objects in the new and old OKOF differ. The new OKOF is focused on the production sector, so it does not contain fixed assets intended for household needs. If it is not possible to identify an object in the new classifier of fixed assets, it is necessary to use the approach that was used in the previously valid classification.

Since the OKOF code will subsequently be used in the preparation of statistical reporting, the old code cannot be left. Therefore, it is necessary to assign a code to the fixed asset object that is at least remotely suitable for the object (conditional).

Thus, it can be recommended that a budgetary institution assign the following codes according to OK 013-2014 (SNA 2008) to the fixed assets listed in the question:

• refrigerators – code 330.28.25.13.119 “Other refrigeration equipment”;
• electric stoves - code 330.28.21.13.129 "Other induction or dielectric heating equipment, not included in other groups" or 330.28.93.15.122 "Cooking stoves";
• electrical appliances - since the definition of “electrical appliances” is very capacious, one of the proposed options may be code 330.26.51.66 “Instruments, instruments and machines for measurement and control, not included in other groups”;
• washing machines – code 330.28.94.22.110 “Washing machines for laundries”;
• diesel generator – code 330.28.29.11.110 “Generators for producing generator or water gas” or 330.30.99.10 “Other transport vehicles and equipment not included in other groups” (the classification of a diesel generator as a fixed asset closer in value is not considered possible);
• electric player - code 320.26.30.11.190 "Other communication transmitting equipment with receiving devices, not included in other groups" or 330.26.30.1 "Communication equipment, radio or television transmitting equipment";
• power source - code 330.26.51.66 "Instruments, instruments and machines for measurement and control, not included in other groups";
• Domestic air conditioners - code 330.28.25.12.190 "Other air conditioning equipment, not included in other groups."

Despite the fact that the listed objects belong to the same type - “Other machinery and equipment, including business equipment, and other objects” (according to the new OKOF), - in accounting they must be accounted for in accounts 101 04 and 101 06 in the same manner.

Institutions, first of all, must be guided by the requirements of the Instructions, approved. by order of the Russian Ministry of Finance

Tell me how to correctly calculate which depreciation group a fixed asset belongs to, which is included in the group according to the all-Russian classifier: 14 2926060 - Washing machines for laundries; dry cleaning machines; dryers for fabrics or industrial products, namely: 14 2926684 Sets of mannequin presses for processing men's shirts. And in general, how to correctly understand these numbers in the classifier so as not to make a mistake in determining the depreciation group and useful life for accounting for income tax. Thanks in advance for your answer.

Code 14 2926684 “Sets of mannequin presses for processing men’s shirts” can be classified as group 14 2926000 “Machinery and equipment for the production of textiles and leather products”. This group corresponds to the fifth depreciation group, the useful life is from 7 to 10 years.

The depreciation group should be determined based on the initial digits of the group code.

In addition, the useful life can be determined based on the manufacturer’s recommendations or by submitting a corresponding request to the Russian Ministry of Economic Development.

The rationale for this position is given below in the materials of the Glavbukh System

Article: How to determine the useful life of a fixed asset in tax accounting if it is not provided for in the Classification, and there are no technical conditions and recommendations from the manufacturer

You can determine the depreciation group and useful life by submitting a corresponding request to the Ministry of Economic Development of Russia.

The organization must independently determine the useful life of a fixed asset, taking into account the following rules:*

First of all, you need to be guided by the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1.* In this document, fixed assets, depending on their useful life, are combined into 10 depreciation groups and arranged in increasing order of useful life (clause 3 Article 258 of the Tax Code of the Russian Federation). To determine the useful life, find the name of the fixed asset in the Classification and see which group it belongs to;
if the fixed asset is not indicated in the Classification, then its useful life can be determined based on the manufacturer’s recommendations and (or) technical specifications.*

Such rules are established by paragraphs 4 and 6 of Article 258 of the Tax Code of the Russian Federation.*

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.*

In addition, in such situations, it is allowed to calculate depreciation according to uniform standards approved by Resolution of the Council of Ministers of the USSR of October 22, 1990 No. 1072. However, the legality of using these standards will most likely have to be defended in court. In arbitration practice there are examples of court decisions confirming the validity of this approach (see, for example, the ruling of the Supreme Arbitration Court of the Russian Federation dated January 11, 2009 No. VAS-14074/08, the resolution of the Federal Antimonopoly Service of the West Siberian District dated May 5, 2012 No. A27-10607 /2011, Far Eastern District dated May 19, 2010 No. A16-1033/2009 and dated December 29, 2009 No. F03-5980/2009, Northwestern District dated September 15, 2008 No. A21-8224/2007).

E.Yu. Popova

State Advisor to the Tax Service of the Russian Federation, 1st rank