How to determine a group of wasps. Groups of depreciation of fixed assets. Classification of fixed assets included in depreciation groups
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RESOLUTION
dated July 7, 2016 N 640
ON AMENDMENTS TO THE DECISION OF THE GOVERNMENT OF THE RUSSIAN FEDERATION OF JANUARY 1, 2002 N 1
Government Russian Federation decides:
1. Approve the attached changes that are being made to the Decree of the Government of the Russian Federation of January 1, 2002 No. 1 “On the Classification of fixed assets included in depreciation groups” (Collected Legislation of the Russian Federation, 2002, No. 1, Article 52; 2003, N 28, art. 2940; 2006, no. 5028; 2009, no. 1128; , N 28, art. 4239).
2. This resolution comes into force on January 1, 2017.
In the work of each enterprise or organization, fixed assets are used, which are part of the organization’s property, used as a means of producing goods, services, work or any management needs of the enterprise for a long time. When an organization takes a fixed asset into account, its initial cost is determined based on the actual, objective costs of acquisition, manufacturing, construction, transportation, etc. excluding VAT.
To account for fixed assets during operation, their residual value is determined, which is the difference between the original cost and depreciation during operation.
As you know, all property owned by an enterprise depreciates and wears out over time. Depreciation of fixed assets is considered to be the transfer of part of the cost of fixed assets to the cost of products, works or services. Depreciation is calculated over the entire period beneficial use(SPI) of the object, i.e. the period of time during which the application and use of an item of fixed assets can bring economic benefits to the organization. Each enterprise can determine the useful life independently or use the classification of fixed assets developed on the basis of OKOF - the All-Russian Classifier of Fixed Assets.
Further, depending on this indicator - SPI - the fixed asset can be assigned to one of the depreciation groups. The Tax Code defines only ten depreciation groups, and the classification of fixed assets included in one or another group is, in turn, approved by the Government of the Russian Federation.
Such a concept as “depreciation group” is used for purposes tax accounting for calculating income tax and for purposes accounting. The definition of depreciation of fixed assets for tax and accounting purposes differs.
Each depreciation group establishes a clear interval expressed by its useful life. It must be remembered that the lower limit of the interval of each depreciation group begins with the word “over”, that is, the lower limit is not included in the interval, and the upper limit ends with the word “inclusive”, that is, this figure is included in the interval of the depreciation group. For example, the third depreciation group is determined by a period of over 3 years and up to 5 years inclusive. That is, a fixed asset for which the SPI is established as 3 years is included in the second group, and with a SPI of 3 years 1 month in the third, at the same time, a fixed asset with an established SPI of 5 years will still belong to the 3rd depreciation group.
For taxpayers who have a good profit, it is most beneficial to establish SPI as early as possible, which will make it possible to write off the cost of the object as expenses earlier. For example, for the same third depreciation group, it is most profitable to set the period to 3 years 1 month.
The concept of “depreciation group” is formulated in paragraph 1 of Article 258 of the Tax Code of the Russian Federation and is used mainly for tax accounting purposes.
The organization determines the useful life of a fixed asset in order to calculate depreciation in accounting and tax accounting. Since May 12, 2018, accountants have been using the updated Classification of Fixed Assets. Let us tell you in more detail what has changed and how to determine depreciation groups in 2019.
Classifier of fixed assets. What changed?
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 January 1, 2002 No. 1 (Resolution No. 1).
In 2018, all depreciation classification groups changed, except the first. The changes apply to legal relations arising from January 1, 2018.
Most of the amendments are in the subsection “Structures and transmission devices” of the second to tenth groups. The list of fixed assets in the “Machinery and Equipment” subsection of the second and ninth groups has been expanded.
Classifier of fixed assets by depreciation groups with examples of fixed assets:
| Depreciation group number | Useful life of OS | Example of fixed assets belonging to the depreciation group |
|---|---|---|
| 1 | From 1 year to 2 years inclusive | General purpose machinery and equipment |
| 2 | Over 2 years up to 3 years inclusive | Liquid pumps |
| 3 | Over 3 years up to 5 years inclusive | Radio-electronic communications |
| 4 | Over 5 years up to 7 years inclusive | Fences (fences) and reinforced concrete barriers |
| 5 | Over 7 years up to 10 years inclusive | Forest industry buildings |
| 6 | Over 10 years up to 15 years inclusive | Water intake well |
| 7 | Over 15 years up to 20 years inclusive | Sewerage |
| 8 | Over 20 years up to 25 years inclusive | Main condensate and product pipelines |
| 9 | Over 25 years up to 30 years inclusive | Buildings (except residential) |
| 10 | Over 30 years | Residential buildings and structures |
The All-Russian Classifier of Fixed Assets (OKOF), which determines the depreciation group of fixed assets, remains unchanged. Since January 1, 2017, OKOF OK 013-2014 (SNS 2008), approved by Rosstandart order No. 2018-st dated December 12, 2014, has been in effect. The same classifier will be in effect in 2019.
How to determine the useful life of an OS
Stage 1 - establish the depreciation group of the fixed asset according to the classification approved by Resolution No. 1
The classification of fixed assets is a table in which, for each depreciation group, the names of the fixed assets included in it and the corresponding codes of the All-Russian Classifier of Fixed Assets are listed.
For tax accounting purposes, according to the classification of fixed assets, the following is determined:
- depreciation group to which the fixed asset belongs. All depreciable property is combined into 10 depreciation groups depending on the useful life of the property (clause 3 of Article 258 of the Tax Code of the Russian Federation). Depreciation groups are also important in determining the amount of depreciation premium that can be applied to a specific asset;
- the useful life must be within the limits established for each depreciation group (Letter of the Ministry of Finance of Russia dated July 6, 2016 No. 03-05-05-01/39563). Choose any period within the SPI, for example the shortest, in order to quickly write off the cost of the fixed assets as expenses (Letter of the Ministry of Finance of the Russian Federation dated July 6, 2016 No. 03-05-05-01/39563).
You can set an entire OS group in the classification. The group's transcript is presented in OKOF.
Define the depreciation group of the fixed asset as follows:
- In the first column of OKOF, find the type of property to which the OS belongs (9 digits).
- Check in the first column of the OS classification the code specified in the OKOF.
- If there is a code in the OS classification, look at which depreciation group the OS belongs to.
If there is no code in the OS classification, determine the depreciation group in one of the following ways:
Method 1 - by property subclass code
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 2912010 (centrifugal, piston and rotary pumps). If this code is not included in the OS classification, determine the depreciation group using the second method.
Method 2 - by property class code
The property class differs from the property type code in that the seventh, eighth and ninth digits in it are always zeros. For example, a rotary pump belongs to class 14 2912000 (pumps and compressor equipment).
Example. Determination of depreciation group using OKOF code
The rotary pump code according to OKOF is 14 2912113. In the OS Classification, such a code, as well as subclass code 14 2912010 (centrifugal, piston and rotary pumps) are not indicated. However, it contains class code 14 2912000 (pumps and compressor equipment). It belongs to the third depreciation group (property with a useful life of more than three years up to five years inclusive). This means that the rotary pump must be included in the third shock-absorbing group.
Step 2: Consult technical documentation
If the fixed asset is not mentioned in the classification and OKOF, establish the SPI from the operating life of the OS specified in the technical documentation or manufacturer’s recommendations (clause 6 of Article 258 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated June 18, 2018 No. 03-03-20/41332) .
Stage 3. Record the SPI in the asset accounting inventory card (Form No. OS-6)
If the tax and accounting SPI are different, then add section 2 of form No. OS-6 with the corresponding column.
Example. The organization purchased a Gazelle cargo truck (carrying capacity 1.5 tons). Let's determine the SPI of the car.
According to the OS classification, trucks general purpose with a carrying capacity of over 0.5 and up to 5 tons inclusive are included in the 4th depreciation group. The SPI range for the 4th depreciation group is over 5 and up to 7 years inclusive. Therefore, the minimum possible SPI in months is 61 (5 years x 12 months + 1 month), the maximum is 84 months. (7 years x 12 months). The organization has the right to establish any vehicle SPI in the range from 61 to 84 months inclusive.
Please note when accounting for OS
- In tax accounting, the cost criterion for recognizing an asset is 100,000 rubles, in accounting – 40,000 rubles.
- Maintain accounting of fixed assets in 2019 in the same order as before: take into account the fixed assets on the date of bringing them to a state of readiness for operation. If you sell an operating system, then include the remuneration received as income, and the residual value of the operating system as expenses. Similar rules apply to the sale of unfinished properties.
- In accounting, an organization is not obliged to adhere to depreciation groups, but for convenience it can determine the period according to the classification of fixed assets. This is convenient, as it brings accounting closer to tax accounting.
- If the object meets all the criteria named in clause 4 of PBU 6/01, then in accounting it should immediately be transferred to fixed assets, that is, capitalized on account 01. Actual use object, unlike tax accounting, is optional.
The organization's fixed assets, depending on their useful life, belong to one or another depreciation group for profit tax purposes (Clause 1, Article 258 of the Tax Code of the Russian Federation). The useful life of the asset is determined by the organization itself, taking into account the special classification approved by the Government of the Russian Federation.
Classification of fixed assets included in depreciation groups
In 2019, the Classification approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 (as amended on April 28, 2018) is in effect. In accordance with this Classification, all fixed assets are divided into 10 depreciation groups.
Please note that the latest amendments to the Classification came into force retroactively and apply to legal relations that arose from 01/01/2018.
Depreciation groups of fixed assets 2019: table
The 2019 classification of fixed assets by depreciation groups is as follows:
| Depreciation group number | Useful life of OS | Example of fixed assets belonging to the depreciation group |
|---|---|---|
| First group | From 1 year to 2 years inclusive | General purpose machinery and equipment |
| Second group | Over 2 years up to 3 years inclusive | Liquid pumps |
| Third group | Over 3 years up to 5 years inclusive | Radio-electronic communications |
| Fourth group | Over 5 years up to 7 years inclusive | Fences (fences) and reinforced concrete barriers |
| Fifth group | Over 7 years up to 10 years inclusive | Forest industry buildings |
| Sixth group | Over 10 years up to 15 years inclusive | Water intake well |
| Seventh group | Over 15 years up to 20 years inclusive | Sewerage |
| Eighth group | Over 20 years up to 25 years inclusive | Main condensate and product pipelines |
| Ninth group | Over 25 years up to 30 years inclusive | Buildings (except residential) |
| Tenth group | Over 30 years | Residential buildings and structures |
How to determine depreciation group
To understand which depreciation group your fixed asset belongs to, you need to find it in the Classification. Having found it, you will see which group this OS belongs to.
If your OS is not named in the Classification, then you have the right to independently determine the useful life of this property, focusing on the service life specified in the technical documentation or the manufacturer’s recommendations. The established SPI will tell you which depreciation group your OS falls into.
Almost any enterprise has fixed assets on its balance sheet: buildings, equipment, transport, tools, etc. Commercial organizations must depreciate such property, that is, gradually write off its value as expenses.
To determine the depreciation period in tax accounting, you need to understand which depreciation group the fixed asset belongs to.
Accountants who take into account fixed assets know that the depreciation group depends on the OKOF code. But sometimes it takes a lot of time to find it. And having chosen the desired OKOF, you will have to look for it in a special classification of fixed assets.
Previously, users had to compare data from two directories: and .
To make the work of an accountant easier, we have combined these directories into one -" ". Now it is much easier to determine the depreciation period: just enter the OKOF code or the name of the fixed asset in the search bar. On the right, the user is offered a selection of useful documents that can help with accounting.
You can search for the desired OKOF in the tree, looking separately at each section of the directory.
You can enter the type of fixed asset in the search bar and the system will highlight all groups where such a name exists. If you left-click on the desired name, the depreciation group number will appear on the right. Below is an example of a search for a construction tool.
It is important for an accountant to accurately assign a fixed asset to the required depreciation group, the correct calculation of income and property taxes depends on this. The new guide will help you make the right choice.
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