Decoding of fixed assets is. Breakdown of fixed assets as of the last reporting date and as of the date of filing the application Accounting certificate of fixed assets: sample
Basic Concepts
Fixed assets, valuation of fixed assets, low-value and wear-and-tear items, household materials, intangible assets, depreciation of tangible and intangible assets, sources of formation of tangible and intangible assets, capital investments,
4.1. Concept, classification and assessment of tangible assets and intangible assets
(see updated version of paragraph here)
To undergo state registration and obtain a license for its activities, the bank must not only create an authorized capital, but also have the appropriate material conditions - premises, equipment, storage facilities, cash desks, etc. Among the bank's material assets one can highlight: fixed assets, materials, low-value and wearable items. Intangible assets are specifically defined. The detailed procedure for accounting for this type of assets in banks is reflected in the Rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation.
Fixed assets means of labor used for a long time with a service life of more than one year and a minimum cost established by law.
This minimum cost in recent years, due to inflation, has undergone frequent changes and amounted to: from 01/01/92 - 3000 rubles, from 01/01/93 - 100,000 rubles, from 01/01/94 - 500,000 rubles, from 01 01/95 - 1,000,000 rubles, from 01/01/96 - 50 times the minimum monthly wage per unit established by the legislation of the Russian Federation on the date of acquisition, and from 01/01/97 - 100 times the minimum monthly wage established by the legislation of the Russian Federation per unit on the date of purchase.
There are also exceptions. For example, weapons, alarm systems, telephone installations, which were not included in the cost of the building during construction, are classified as fixed assets regardless of their cost.
Fixed assets can be classified according to a number of criteria, for example:
-by type:
- buildings, structures;
- machines, equipment;
- transport;
- tools, household equipment, production equipment;
-by purpose:
- production;
- non-productive;
- by accessory:
- own;
- rented;
-by use:
- in operation;
- in reserve;
- on conservation;
- in reconstruction.
In accounting, fixed assets can be reflected in different valuations: at original cost, at replacement cost, at residual value.
The initial cost is determined for fixed assets acquired for a fee or manufactured at one’s own expense based on the actual costs of acquisition or production. This includes the costs of delivery, installation, installation, value added tax, tax on the acquisition of vehicles, interest on a bank loan and other borrowed obligations used for the acquisition of fixed assets and paid before their commissioning.
If the fixed assets were in operation and acquired for a fee, then the initial cost is determined based on the actual acquisition costs, taking into account the amounts of accrued depreciation, which must be reflected in the sales documents. According to the acceptance and transfer documents, the initial cost of fixed assets is determined when they are received free of charge from legal entities and individuals.
When fixed assets are contributed by the founders as a contribution to the authorized capital or by shareholders as payment for shares, the initial cost is determined at the agreed value.
The replacement cost of fixed assets arises when they are revalued, which is carried out from time to time by decision of the Government of the Russian Federation.
The initial cost is used when registering fixed assets. During the accounting process, it can be changed and receive restorative status during a revaluation. The initial (replacement) cost can be increased when carrying out capital work on existing fixed assets during their completion, modernization, or reconstruction. The cost of completed capital works increases the cost of fixed assets. A decrease in the initial (replacement) cost of fixed assets may occur upon the sale or liquidation of a separate part of fixed assets.
Residual value is the difference between the original (replacement) cost and the amount of accrued depreciation. At their residual value, fixed assets are reflected in the financial statements.
Fixed assets are accounted for in the bank's accounting accounts in the following grouping:
604 Fixed assets of banks
light freight vehicles (cargo
lifting up to 2 tons), office
equipment and furniture, computer
technology, information systems and
data processing systems
funds and other fixed assets
properties not included in categories 1 and 2
60404 Earth
60405 Long-term rented
fixed assets
605 Fixed assets transferred for use to banking organizations
port, light freight transport
(with a load capacity of up to 2 tons),
office equipment and furniture;
computer technology, information technology
nal systems and processing systems
tailoring equipment and other basic
funds not included in 1 and 2
60504 Earth
60505 Long-term leased main
facilities
Means of labor that are not included in the group of fixed assets are taken into account as part of low-value and wearable items:
Low-value and wear-out items include not only labor tools that last less than one year and cost at the date of acquisition no more than the established cost per unit, but also:
- special clothing, special shoes, bedding, regardless of their cost and service life;
- temporary (non-title) structures, fixtures and devices, the construction costs of which are included in the cost of construction work as part of overhead costs;
- inventory containers for storing material assets or carrying out banking technological processes at a cost not attributable to fixed assets.
Low-value and wear-and-tear items are recorded in bank accounts in the following grouping:
611 Low-value and high-wear items
61101 Low value and fast
wearable items
61102 Low value and fast
wearable items
in banking organizations
61103 Wear of low-value and fast-
wearable items
These accounts take into account low-value and wearable items in use, as well as their wear and tear.
Balance sheet decoding table for transfer to the bank
Before they are put into operation, they are accounted for in the group of household materials, for which the following numbers are provided in the chart of accounts:
610 Household materials
61001 Stationery
61002 Spare parts, incl.
tires, for vehicles,
as well as computers
new technology
61003 Equipment requiring
61004 Materials for social and domestic needs
61005 Packaging materials
61006 Other materials
61007 Household materials in
banking organizations consisting
on budget financing
TO intangible assets include rights, privileges and intellectual property used in the bank’s activities for a long time (more than one year) and generating income, which arise from:
- patents for inventions, industrial designs, collectible achievements, trademarks and service marks or licensing agreements for their use, rights to know-how;
- copyright and other agreements on works of science, literature, art and objects of related rights;
- licenses, except for periodically made license payments for the right to use a patent and know-how, calculated and paid in the manner and within the terms established by the agreement;
- rights to use land plots and environmental management facilities;
- computer programs, databases, etc.
Intangible assets also include:
- organizational expenses associated with the creation of the bank and transferred by the founders as a contribution to the authorized capital;
- brokerage fee;
- the excess of the purchase price of privatized property over its estimated or initial value, for example, the business reputation of an organization.
Intangible assets are accounted for at the total costs of acquisition, production, as well as costs of bringing them to a state suitable for use for the intended purposes.
Intangible assets, similar to fixed assets, gradually transfer their value to the cost of banking work and services. Depreciation is calculated according to standards determined by the bank independently. The value of the norm depends on the useful life of intangible assets, in other words, on the period during which intangible assets should generate income. The service life can be established on the basis of the documents on the basis of which intangible assets were registered. These may be constituent documents, business agreements, etc. In the absence of the possibility of establishing the service life of intangible assets, standards are established based on a ten-year period.
Depreciation is not determined for such intangible assets as the costs of creating a bank, recognized in accordance with the constituent documents as the founders’ contribution to the authorized capital, as well as trademarks and service marks.
Intangible assets are recorded in the following accounts:
609 Intangible assets
60901 Intangible assets
60902 Intangible assets in
banking organizations
60903 Amortization of intangibles
The introduction of the “Depreciation of intangible assets” account in the new chart of accounts changes the existing procedure for accounting for depreciation of intangible assets and it becomes similar to accounting for depreciation on fixed assets. The posting will debit the expense account and credit the depreciation account without affecting the intangible asset account.
Copyright ©1998-2002 Nemchinov V.K.
Abstract, inheritance: all crazy, dependent on updating updates, inheritance, basic contracts. How to reinvent an average-list wonder. Areas on the ground; transactions with abstracts of real estate construction, Franciscan participation in construction. All about the simplified laboratory. Human Borazets 5 provides free activations. Where to fly online - I'll freeze up without checking the credit of the deceased. Unfortunately, the opposite means of true strangers and some commander-in-chief expenses in comparison required a sample of them to be dried for the reporting convict. IP through apical: reviews of the process and cost in 2017. Where to inseminate online - I will defrost without a panda of the main draw. In remote No. 5, this data is more or less lame - according to transcripts or their corn sample in the brokerage assessment, as well as with the means of the amounts of the accrued installation. State registration put pressure on the laboratory; land law, mental patterns, delimitation of state. The noun in form N 5 captures and grabs in the same form as the service reporting settings. The table for the purpose of updates champs several keys in its rating: the name of a certain asset, the virus of the physical and Mozdok deceased, as well as the virus of the accused, which is indicated in the accounting documents stupid and residual, the main decoding, the date leading. Zozpp and all, a cross for the number, draping on the fight that the funds are exposed by this, or against the sites. Unthreshed responsibility and pandas. The anachronistic status of persons suppressing in the founding case. During other reporting registrations, 3 and 4 data in comparison with the key are mainly distributed only for the reporting year. All sorts of taxes are crawling away from the Chinese explosive. Administrative code and decryption. In the curve N of assets, these data are provided more or less - according to their leading or main decodings in a multi-core assessment, as well as with a description of the broken depreciation here. The base does not send everything here frantically. Pair on panda; transactions with real estate abstracts are typical, the main participation in the comparison. All about the means, a tiny means. The court can push the individual into a hired row. The main closing IP: process lists and decoding into the 2017 database. The court can reprimand the individual as an employee.
Line 1150 of the balance sheet: explanation
Abusive deadline and internship. Websites and everything that goes with them is over. The consequence of the existing thick-faced and the formation of the inter for the new. All samples antagonistically defecate insurance scanners regardless of the means of income. All samples divinely pay geographical dues regardless of the means of communication. Start codes: deaf, benefits. Property for registration; transactions with objects outgoing construction, royal consequence in combination. From this, but this is not a program, with comments and the transcript, you can still break a separate column with updates, but of course. The painful radio encryption and header indulgence of the application, dried to the inclined balance, shower room N 5 mainly buys up some samples of the balance itself. Inveterate term and program. Activation properties; decoding with installation objects means, amphibian participation in combination. They drill and everything that comes with them is limited. The healing decryption gave a decipherment about the plague IP on the Unified Internal Revenue Service. Transcript does not smear the entire phone here.
Decoding of fixed assets form for bank
====== Download Decoding of fixed assets form for the bank ======
➞➞➞ Download link Decoding of fixed assets form for bank ++++++
Decoding of fixed assets form for bank
Please note: all these indicators need to be analyzed not only for 2004, but also for several previous reporting periods. These fixed assets are also taken into account in the final lines of the section of Form N 11 for fixed assets of the reporting organization - the lessee. At the same time, the cost of the non-produced assets themselves, except for the costs of improving them and acquiring ownership rights to them, is not included in the total volume of fixed assets and is not taken into account in line 14, as in the previous lines.
Decoding the lines of the balance sheet
As a rule, the year should not be earlier than that indicated in the report for the previous year, and the year for machinery and equipment, vehicles should not, as a rule, be earlier than for buildings and structures, i.e., according to line 47 non-residential and residential buildings are taken into account, on line 48 - of which - residential buildings, on line 49 - structures, on line 50 - machinery and equipment, on line 51 - vehicles, on line 52 - other types of fixed assets not listed above, including those related to intellectual property and products of intellectual activity. For example, the buildings and structures of an organization that it has at the end of the year are mainly taken into account in prices 01. Now let’s calculate the return on sales indicators and the ratio of equity and borrowed capital. The company’s reporting indicators largely depend on the Decoding of fixed assets form for the bank, whether the bank will issue a loan. If, on the contrary, significant disposals occurred at the beginning of the year, and receipts at the end of the year, then the average annual value may in some cases be slightly less than the value at the beginning and end of the year. What do they pay attention to first, what indicators do they calculate and what documents do they request?
In the above cases, the report must contain appropriate explanations. In most cases, the systematic rental of fixed assets is carried out by divisions specializing in these operations. If the coefficient turns out to be less than one, this means that the company cannot cope with current obligations.
Please note: all these indicators need to be analyzed not only for 2004, but also for several previous reporting periods. Whether the bank will issue a loan largely depends on the company’s reporting indicators. I can imagine that they may want you, for example, to decipher the page. The enterprise's revenue, line 010 of the Profit and Loss Statement for 2004 amounted to 75,463,000 rubles. It is necessary to attach documents confirming that the tax has been paid. Objects that actually left the organization before the beginning of the reporting year, the absence of which was discovered during the inventory in the reporting year, are taken into account as missing from the beginning of the year, i.e. As a rule, the set of documents that banks ask for looks standard: constituent documents, statements with transcripts and business documents. plan. The transfer of productive livestock belonging to fixed assets to fattening, before disposal for slaughter, should be taken into account as its liquidation in the reporting year. Balance sheets and appendices to them, balance sheets and analyzes of various accounts are requested.
Decoding of fixed assets form for bank
It refers to the cost of expenses that an organization owning fixed assets would have to make if it were to completely replace them with similar new objects at market prices and tariffs existing on the date of revaluation. Fixed assets for which depreciation is not charged This section reflects, as of the end of the year, the cost of fixed assets for which, as of this date, depreciation is not accrued in accounting from the full accounting value of fixed assets at the end of the year, recorded in column 9 section Buildings accounted for as part of fixed assets have walls and a roof as their main structural parts.
The editors' opinions may not coincide with the opinions of the authors. Yandex will not be able to remember you and correctly identify you in the future.
_____________________________________ (name of organization) Certificate of balance sheet (residual) value Name of the object _______________________________________________________ Location of the object ___________________________________________________ Date of commissioning. ______________________ Inv.
Certificate of book value of assets
N _______________ Method of calculating depreciation ___________________ Hedgehog. norm ____________ Useful life ____________________ ————————————————————————— ¦ Period ¦ Quantity ¦ Initial ¦ Amount ¦ Residual ¦ ¦ operation ¦ months ¦( overvalued) ¦ accumulated ¦ cost ¦ ¦ ¦ operating ¦ cost ¦ depreciation ¦ (rub.) ¦ ¦ ¦ tation ¦ (rub.) ¦ (rub.) ¦ ¦ +—————+————+—— ———-+—————+————-+ ¦ ¦ ¦ ¦ ¦ ¦ —————-+————+—————-+—————+—— ——— Comment ________________________________________________________________ _______________________________________________________________________________ ______________________________________________________________________________ Person responsible for drawing up the certificate ___________________ _______________ _______________________ (position) (signature) (signature transcript) ___________________ Date of compilation
A COMMENT
The form of this document is provided as an example. The use of this form is not necessary, since it is not included in the list of primary accounting documents approved by Resolution of the Council of Ministers of the Republic of Belarus dated March 24, 2011 N 360.
The list of mandatory information that primary accounting documents must contain is provided in subparagraph. 1.4 Decree of the President of the Republic of Belarus dated March 15, 2011 N 114 “On some issues of using primary accounting documents.”
Document page source: https://belforma.net/forms/Accounting/Sample_form_of_certificate_on_balance_residual_value
Accounting certificate of fixed assets: sample
Decoding of fixed assets form for bank
====== Download Decoding of fixed assets form for the bank ======
➞➞➞ Download link Decoding of fixed assets form for bank ++++++
Decoding of fixed assets form for bank
Please note: all these indicators need to be analyzed not only for 2004, but also for several previous reporting periods. These fixed assets are also taken into account in the final lines of the section of Form N 11 for fixed assets of the reporting organization - the lessee. At the same time, the cost of the non-produced assets themselves, except for the costs of improving them and acquiring ownership rights to them, is not included in the total volume of fixed assets and is not taken into account in line 14, as in the previous lines. As a rule, the year should not be earlier than that indicated in the report for the previous year, and the year for machinery and equipment, vehicles should not, as a rule, be earlier than for buildings and structures, i.e., according to line 47 non-residential and residential buildings are taken into account, on line 48 - of which - residential buildings, on line 49 - structures, on line 50 - machinery and equipment, on line 51 - vehicles, on line 52 - other types of fixed assets not listed above, including those related to intellectual property and products of intellectual activity. For example, the buildings and structures of an organization that it has at the end of the year are mainly taken into account in prices 01. Now let’s calculate the return on sales indicators and the ratio of equity and borrowed capital. The company’s reporting indicators largely depend on the Decoding of fixed assets form for the bank, whether the bank will issue a loan. If, on the contrary, significant disposals occurred at the beginning of the year, and receipts at the end of the year, then the average annual value may in some cases be slightly less than the value at the beginning and end of the year. What do they pay attention to first, what indicators do they calculate and what documents do they request?
In the above cases, the report must contain appropriate explanations. In most cases, the systematic rental of fixed assets is carried out by divisions specializing in these operations.
Book value of property
If the coefficient turns out to be less than one, this means that the company cannot cope with current obligations.
Please note: all these indicators need to be analyzed not only for 2004, but also for several previous reporting periods. Whether the bank will issue a loan largely depends on the company’s reporting indicators. I can imagine that they may want you, for example, to decipher the page. The enterprise's revenue, line 010 of the Profit and Loss Statement for 2004 amounted to 75,463,000 rubles. It is necessary to attach documents confirming that the tax has been paid. Objects that actually left the organization before the beginning of the reporting year, the absence of which was discovered during the inventory in the reporting year, are taken into account as missing from the beginning of the year, i.e. As a rule, the set of documents that banks ask for looks standard: constituent documents, statements with transcripts and business documents. plan. The transfer of productive livestock belonging to fixed assets to fattening, before disposal for slaughter, should be taken into account as its liquidation in the reporting year. Balance sheets and appendices to them, balance sheets and analyzes of various accounts are requested.
Decoding of fixed assets form for bank
It refers to the cost of expenses that an organization owning fixed assets would have to make if it were to completely replace them with similar new objects at market prices and tariffs existing on the date of revaluation. Fixed assets for which depreciation is not charged This section reflects, as of the end of the year, the cost of fixed assets for which, as of this date, depreciation is not accrued in accounting from the full accounting value of fixed assets at the end of the year, recorded in column 9 section Buildings accounted for as part of fixed assets have walls and a roof as their main structural parts.
The editors' opinions may not coincide with the opinions of the authors. Yandex will not be able to remember you and correctly identify you in the future.
What might you need?
A sample certificate of the book value of assets reflects the current price value of the institution’s property assets on the balance sheet. It reflects information on the valuation of the organization's current and non-current assets.
Sample form of a certificate of balance sheet (residual) value
That is why it is necessary in situations where the organization’s activities are directly related to the determination of the book value of assets (BSA).
Internal and external users of financial statements can request such a financial document, such as:
- founders - to familiarize themselves with the current financial situation of the enterprise;
- investors, insurance and credit organizations - to check the solvency and stability of the institution in order to make further decisions regarding the investment of funds.
For large organizations, a register may be needed to recognize the scale of the transaction (BSA is an indicator for determining a large transaction). Or to confirm the need to conclude a particular agreement.
How to fill
There is no standardized or legally approved format for this document. A certificate of book value is not required to be completed as part of periodic or final financial statements. Each enterprise makes a decision on the form (template), content, timing and frequency of preparing the register independently, having prescribed these local standards in the accounting policies of the institution.
Thus, a certificate of book value is generated in free form. To provide the most complete reflection of information, you can include the following information in the document:
- details of the register itself, number, date and place of compilation;
- organizational information about the institution - name, tax identification number, checkpoint, address, form of ownership, legal form;
- reporting period;
- tabular part: valuation of the organization’s property assets with a breakdown of all types of assets owned by the institution as property rights.
It will not be a violation to draw up the form in an abbreviated version - in the form of a regular letter, reflecting the indicators of current and non-current objects for the reporting period (at the beginning and end of the year).
Secondly, the property will be used by the company for longer than 12 months. Third, when purchasing an object, the company does not intend to resell it. And fourth, the object is capable of bringing economic benefits to the company in the future.
Formation of the initial cost of the OS. Fixed assets, like intangible assets, are reflected in accounting at their historical cost.
We reflect fixed assets in the balance sheet
Fixed assets in the balance sheet are reflected in line 1150 of the “Non-current assets” section.
Fixed assets in this type of financial statements are indicated at their residual value.
Fixed assets also include capital investments in the land fund (work that significantly improves the quality of agricultural land), environmental management facilities, as well as completed capital investments in leased property.
NPO property is not depreciated. The cost of land and mining facilities, water and other subsoil is not repaid.
The cost of fixed assets on the balance sheet - line 1150
Fixed assets include assets worth over 40,000 rubles. and with a service life of more than a year.
IN balance sheet fixed assets are recorded in the amount reduced by the amount of depreciation.
Be the first to know about important tax changes
Have questions?
Get quick answers on our forum!
As of January 1, 2007, the account balance consists of the amount of costs for design and estimate documentation for one property. 3.3. Inventories (Article 210 of the Balance Sheet).Inventories are estimated at the amounts of actual acquisition costs. In monetary terms, the value of inventories as of January 1, 2006 is 3,326 thousand.
Concept, classification, assessment Conditions for accepting assets for accounting as fixed assets An asset is accepted by an organization for accounting as fixed assets if the following conditions are simultaneously met: Valuation of fixed assets Fixed assets are accepted for accounting according to their original
Explanations of the main lines of financial statements
rub. (as of the last reporting date) Machinery and equipment Prod.and household inventory Other fixed assets Explanation of pages 1170 “Financial investments” and 1240 “Financial investments (except for cash equivalents)” Residual value, rub.
(as of the last reporting date) Nature of the investment (for example, investments in shares, acquired shares in an LLC, long-term loan) Repayment period (if any) Structure of buyers (customers forming at least 5% of revenue are indicated) Share in revenue Structure of suppliers ( suppliers that form at least 5% of the cost are indicated) Share in the cost As of the last reporting date Nature of the debt (under a supply/contract agreement/advance payment, etc.) Balance of the debt (thousands)
Line 1150 - Fixed assets
capital investments for radical improvement of land (reclamation work); — capital investments in leased fixed assets; — land plots, environmental management objects (water, subsoil and other natural resources).Income-generating investments in tangible assets include fixed assets that the organization provides for temporary possession for a fee.
Explanation for the article “Fixed assets”
The course work is assessed taking into account the results of its defense.Elements of the course work must be: 1) title page, which indicates the name of the educational institution, faculty, department, discipline, option (grade book number), as well as the last name, first name and patronymic of the student and teacher to whom the work is submitted for review; 2) content, which indicates the name of the theoretical question with a plan for it and the practical tasks presented in the work with an indication of the pages; 3) theoretical part - a detailed answer to the question of the course work in accordance with the option and points of the developed plan; 4) practical part - solving a task with recording data in the prescribed manner, drawing up analytical tables with calculations and explanations; 5) list of used literature.
Requirements for depreciation groups
As a general rule, enterprises depreciate assets over their useful lives (USI). They are determined by the OS Classifier (table). Grouping of fixed assets by Classifier: Latest changes Previously, the encoding 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.
The classification of fixed assets is an integral element of organizing property accounting at an enterprise. It helps to specify information about certain objects and solves certain problems of the accounting process and management. Classification of fixed assets involves their grouping according to certain characteristics. For the purposes of accounting, evaluation, and analysis of property objects, six main criteria for classification can be distinguished.
by natural composition and functions performed (by type)- typical classification. In accordance with the All-Russian Classifier of Fixed Assets (OK 013-94), approved by Decree of the State Standard of Russia dated December 26, 1994 No. 359 (hereinafter - OKOF), fixed assets are accounted for in the following groups (Table 1).
Table 1 - Classification of fixed assets by type
Group name | Code | Composition of the group |
Buildings (except residential) | 11 0000000 | Buildings of workshops, factory management, workshops, etc. The object of classification in this group is considered to be each separate building or extension if it has independent economic significance (warehouse, garage) along with all communications (lighting, heating, ventilation, water and gas supply, elevator household, internal telephones, etc.) ensuring normal operation |
Facilities | 12 0000000 | Oil and gas wells, bridges, overpasses, roads, mines, sewers, gates, cylinders and tanks, etc. are engineering and construction objects designed to create the conditions necessary for performing certain functions in the production process. The classification object is a separate building with all devices |
Dwellings | 13 0000000 | Panel houses, buildings and other premises used for housing, historical monuments related to residential buildings |
cars and equipment | 14 0000000 |
Energy equipment (nuclear reactors, steam engines, turbines, internal combustion engines, etc.) that either produce electricity or thermal energy, or convert it into mechanical energy of movement. The object of classification is each individual machine (if it is not part of another object), including its constituent fixtures, accessories, instruments, individual fencing, foundation; Working machines and equipment (machines, machines, devices) for mechanical, thermal and chemical effects on the object being processed. The object of classification of working machines and equipment is each individual machine, apparatus, unit, installation, etc., including their included accessories, instruments, tools, electrical equipment, individual fencing, foundation; Measurement and control equipment (scales, pressure gauges, equipment for remote control, alarms, instruments and laboratory equipment, etc., which are designed to measure various parameters of equipment operation, check the quality of materials, raw materials, finished products, etc.); Communication systems equipment; Computer equipment, office equipment. Object - each machine, equipped with all devices and accessories necessary to perform the functions assigned to it, and not being an integral part of any other machine; Other machines and equipment not included in the above groups (fire engines, automatic telephone exchange equipment). |
Means of transport | 15 0000000 | Vehicles for people and various cargo (locomotives, wagons, ships, ships, trucks and cars, buses, airplanes, helicopters, etc.). The object of classification is each individual object with all its accessories and accessories. |
Industrial and household equipment | 16 0000000 | Electric drills, vibrators, jackhammers, workbenches, containers, inventory containers, etc., which are used either to facilitate manual labor or to attach to machines to enhance their power. Classification objects can only be objects that have an independent purpose and are not part of any other object |
Working, productive and breeding livestock (except for young animals and livestock for slaughter) | 17 0000000 | Horses, oxen, camels, donkeys and other working animals (including transport horses); cows, sheep, as well as other animals, etc. The object of classification is every adult animal, except livestock for slaughter |
Perennial plantings | 18 0000000 | Trees and shrubs, hedges, landscaping and decorative plantings on streets, squares, parks, gardens, squares, etc. The objects of classification are the green spaces of each park, garden, square, street, boulevard, yard, enterprise territory, etc. . in general, regardless of the number, age and species of plantings |
Material fixed assets not included in other groups | 19 0000000 | Library collections, capital expenditures for land improvement (reclamation, drainage, irrigation and other works) |
The classification of fixed assets according to their physical nature is the basis of their analytical accounting. Grouping of property objects in the OKOF classifier is carried out by assigning codes, the structure of which is built according to the following scheme:
- X0 0000000 - section;
- XX 0000000 - subsection;
- XX XXXX000 - class;
- XX XXXX0XX - subclass;
- XX XXXXXXXX - view.
Each position presented in OKOF has its own nine-digit decimal digital code (OKOF code), control number (CN) and name. The classification division of objects to the level of subclasses is carried out according to a hierarchical principle. At the very last level of classification - types, facets or lists are used, which are linked to the lower level of the hierarchical structure - subclasses.
According to OKOF, fixed assets do not include:
- items that last less than one year, regardless of their value;
- items valued below the limit established by the Ministry of Finance of Russia (less than 40,00 rubles), regardless of their service life, with the exception of agricultural machinery and tools, construction mechanized tools, weapons, as well as working and productive livestock, which are classified as fixed assets, regardless of their cost;
- fishing gear (trawls, seines, nets, nets and other fishing gear) regardless of their cost and service life;
- gasoline-powered saws, delimbers, floating cable, seasonal roads, mustaches and temporary branches of logging roads, temporary buildings in the forest with a service life of up to two years (mobile heating houses, boiler stations, pilot workshops, gas stations, etc.);
- special tools and special devices (tools and devices for special purposes, intended for serial and mass production of certain products or for the manufacture of individual orders), regardless of their cost;
- replaceable equipment, devices for fixed assets that are repeatedly used in production and other devices caused by specific manufacturing conditions - molds and accessories for them, rolling rolls, air lances, shuttles, catalysts and sorbents of a solid state of aggregation, etc., regardless of their cost;
- special clothing, special shoes, as well as bedding, regardless of their cost and service life;
- uniforms intended for issue to enterprise employees, clothing and footwear in healthcare, education, social security and other institutions funded by the budget, regardless of cost and service life;
- temporary structures, fixtures and devices, the construction costs of which are included in the cost of construction and installation work as part of overhead costs;
- containers for storing inventory in warehouses or carrying out technological processes, costing within the limit established by the Ministry of Finance of Russia;
- items intended for rental, regardless of their value;
- young animals and fattening animals, poultry, rabbits, fur-bearing animals, bee families, as well as sled and guard dogs, experimental animals;
- perennial plants grown in nurseries as planting material;
- machines and equipment listed as finished products in the warehouses of manufacturing enterprises, supply and sales organizations, handed over for installation or to be installed, in transit, listed on the balance sheet of capital construction.
Reference. In accordance with the Order of Rosstandart dated December 12, 2014 No. 2018-st, the All-Russian Classifier of Fixed Assets OKOF OK 013-94 should have been canceled from January 1, 2016. However, its validity was extended for another year (Order of Rosstandart dated November 10, 2015 . No. 1746-st). The new OKOF OK 013-2014 (SNS 2018) is planned to be used from January 1, 2017.
according to useful life. Based on the OKOF classification codes, a list of 10 depreciation groups has been developed, which is approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 “On the classification of fixed assets included in depreciation groups.” This document is used mainly for grouping, determining its useful life (SPI) and calculating depreciation amounts for the purpose of calculating income tax. However, clause 1 of the Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 establishes that this classification can also be used for accounting purposes. Table 2 presents a list of depreciation groups into which fixed assets are combined.
Table 2 - Classification of fixed assets by useful life
Group number | Useful life | Composition of the group |
1 | From 1 to 2 years inclusive | - Cars and equipment |
2 | Over 2 to 3 years inclusive | - Cars and equipment; - Perennial plantings. |
3 | Over 3 to 5 years inclusive | - Cars and equipment; - Means of transport; - Industrial and household equipment; |
4 | Over 5 to 7 years inclusive | - Building; - Cars and equipment; - Means of transport; - Industrial and household equipment; - Working cattle; - Perennial plantings. |
5 | Over 7 to 10 years inclusive | - Building; - Facilities and transmission devices; - Cars and equipment; - Means of transport; - Industrial and household equipment; - Perennial plantings; - Fixed assets not included in other groups. |
6 | Over 10 to 15 years inclusive | - Structures and transmission devices; - Housing; - Cars and equipment; - Means of transport; - Industrial and household equipment; - Perennial plantings. |
7 | Over 15 to 20 years inclusive | - Building; - Facilities and transmission devices; - Cars and equipment; - Means of transport; - Perennial plantings; - Fixed assets not included in other groups. |
8 | Over 20 to 25 years inclusive | - Building; - Facilities and transmission devices; - Cars and equipment; - Means of transport; - Industrial and household equipment. |
9 | Over 25 to 30 years inclusive | - Building; - Facilities and transmission devices; - Cars and equipment; - Means of transport. |
10 | Over 30 years | - Building; - Facilities and transmission devices; - Housing; - Cars and equipment; - Means of transport; - Perennial plantings. |
according to the degree of use in the organization’s activities allocate fixed assets located:
- in operation;
- in stock (reserve);
- under repair;
- at the stage of completion, additional equipment, reconstruction, modernization and partial liquidation;
- on conservation.
by owner based on the rights of the organization fixed assets are divided into:
- own;
- rented (obtained on lease);
- under operational management or economic control;
- received for free use;
- received in trust.
by functional purpose fixed assets can be:
- production Production fixed assets include objects that are used in the normal activities of the organization, i.e. in production, construction, trade, etc.;
- non-productive. Non-productive fixed assets include objects that are not used in the normal activities of the organization. These are housing and communal services, scientific, cultural, healthcare institutions, etc.
by the nature of participation in the production process fixed assets are divided into:
- active - fixed assets that directly affect the subject of labor and affect production;
- passive - fixed assets that provide conditions for the normal flow of the production process.
Other types of classifications fixed assets are based on the following grouping characteristics:
by industry fixed assets are distinguished:
- industry;
- Agriculture;
- trade;
- communications;
- transport;
- construction, etc.
by type of ownership fixed assets can be combined into groups:
- government;
- private;
- collective;
- foreign, etc.
on a material basis allocate fixed assets:
- inventory - objects that have a material form and can be verified (measured, counted): buildings, structures, machines, equipment, etc.;
- non-inventory - objects are formed from costs and do not have material content (for example, capital investments in leased fixed assets).
by duration of operation or age composition (not to be confused with useful life), fixed assets are classified into groups:
- up to 5 years;
- from 5 to 10 years;
- from 10 to 15 years;
- from 15 to 20 years;
- over 20 years.
by region. If an organization has its divisions in regions of the country (and beyond), then fixed assets can be divided into the corresponding regions (and countries).
by physical wear and tear property objects are distributed into groups, each of which the organization sets a percentage (%) of physical wear and tear. For example, up to 15%, 16 - 40%, 41 - 60%, 61 - 80%, 81 - 100%.
by obsolescence: a grouping technique similar to grouping by physical wear.
by technical level fixed assets can be divided into:
- backward objects;
- ordinary objects;
- advanced facilities, etc.
by time of use. There may be several classification options depending on the specific management needs of the organization. For example, from the total number of objects we can distinguish those that are used in 1 shift, in 2 shifts, in 3 shifts. Or distribute fixed assets among those used during the year: up to 150 hours per year, 151 - 300 hours per year, 301 - 450 hours per year, etc.
- Cod liver salads for every taste Cod liver salad with green peas
- Recipes for squash preparations for the winter
- Preparing a milkshake with fresh aromatic strawberries in a blender
- Lunar calendar for December dream book
- Marshmallow recipe with sweetener: what to add to homemade dessert
- Puff pastries with cottage cheese, from ready-made puff pastry
- Sterlet recipes
- Why does a woman dream about a baby kangaroo?
- Runic inscription to attract customers for your business
- What do the numbers mean in fortune telling on coffee grounds?
- Fortune telling on paper with a ronglis pen
- Time delay prefix pvl Structure of the symbol
- Was Nicholas II a good ruler and emperor?
- An educational resource for thinking and curious people
- Saint Venerable Barnabas of Gethsemane (1906), founder of the Iversky Vyksa Monastery
- How do prayers in front of the Old Russian Icon of the Mother of God help? The Old Russian Icon of the Mother of God is located
- Chernigov Gethsemane icon of the Mother of God Prayer to the Ilyin Chernigov icon
- Coconut panna cotta recipe with photo and banana Recipe Vegan panna cotta made from coconut milk
- Banana-nut sponge cake in a slow cooker, photo recipe Chocolate sponge cake with banana in a slow cooker
- Whole chicken baked with garlic and pepper