Okof with decryption. New classifiers of fixed assets: okof and depreciation groups

Fixed assets of the organization depending on the term beneficial use refer to one or another depreciation group for the purposes of taxation of profits (clause 1, article 258 of the Tax Code of the Russian Federation). The useful life (SPI) of the OS is determined by the organization itself, taking into account special classification approved by the Government of the Russian Federation.

Classification of fixed assets included in depreciation groups

In 2019, the Classification approved by the Decree of the Government of the Russian Federation of 01.01.2002 N 1 (as amended on 04.28.2018) is in force. 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 classifier of fixed assets by depreciation groups-2019 is as follows:

How to determine the 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 manufacturer's recommendations. The installed SPI will tell you which depreciation group your OS fell into.

The new OKOF was developed to replace the previously used classifier OK 013-94, approved by the Decree of the State Standard of the Russian Federation of December 26, 1994 No. 359. Recall that the previous OKOF was in effect for 20 years (from 1996 to 2016). During this time, many of his concepts and terms have become obsolete. Despite periodic adjustments to the old classifier, experts in the field of standardization decided to introduce a new document, which should correspond not only to Russian realities, but also to international rules groupings of assets.

It should be noted that today, in international practice, fixed assets are classified in accordance with the System of National Accounts (SNA 2008) of the United Nations, the European Commission of the Organization for Economic Cooperation and Development, International Foundation and the World Group The new OKOF is as close as possible to such a system and allows organizations to move to the classification of fixed assets adopted throughout the world.

Differences between the new OKOF and the old one.

The objects of classification in the new OKOF are still fixed assets, while the OKOF code numbers and their grouping are fundamentally different from those previously adopted.

For your information

Fixed assets include produced assets used repeatedly or continuously over a long period of time, but not less than one year, for the production of goods and services.

Code structure. The new OKOF codes consist of 12 characters, not 9. In addition to the characters corresponding to the grouping of fixed assets according to the 2008 SNA, the structure of the new OKOF code includes the code assigned to the object of fixed assets in accordance with the All-Russian Classifier of Products by Type of Economic Activity (OKPD 2) OK 034 -2014 (CPA 2008).

* All-Russian classifier of economic activities, products and services OK 004-93, approved by the Decree of the State Standard of the Russian Federation dated 08/06/1993 No. 17. This classifier has become invalid since 2017 due to the introduction of OKPD 2.

Grouping of fixed assets. Consider in the table the grouping of fixed assets in the new and old OKOF.

After analyzing the information in the table, it is worth noting that among most groups of fixed assets allocated in both the new and the old OKOF, it is possible to make a correspondence, for example, group 100 corresponds to group 13, group 220 to group 12, group 310 to group 15 and etc.

Read also

• New OKOF and updated OS classification
• Transition to the use of a new classifier of fixed assets
• New OKOF
• About the transition to the new edition of OKOF

At the same time, differences should also be noted. In particular, group 330 "Other machines and equipment, including household inventory, and other objects" of the new OKOF combined three subsections at once, which were contained in the old classifier: 14 "Machinery and equipment", 16 "Production and household inventory", 19 "Other tangible fixed assets".

We also note the allocation of completely new groups:

• 400 "Weapon Systems". This group includes such objects of fixed assets acquired for military purposes as weapons (small arms, artillery, complexes and launchers of unguided missiles, etc.), means of command and control of troops and weapons (fire), rocket and space systems (complexes), aircraft military vehicles (airplanes, helicopters, unmanned systems and aircraft, etc.), takeoff, landing and maintenance equipment aircraft, orbital vehicles and means of their preparation for launch, ships, vessels, small military vessels, pontoons and floating docks, ground-based orbital control systems and special complexes, tracked and wheeled combat vehicles (tanks, infantry and landing combat vehicles, etc.) ;
• 600 "Expenses for the transfer of ownership of non-produced assets." These are costs associated with the transfer of ownership of non-produced assets, the value of which relates to produced assets, but cannot be included in the cost of other produced assets. Therefore, these costs should be considered as a separate category of fixed assets. An exception is made for land plots, in respect of which the costs associated with the transfer of ownership rights are considered, in accordance with established practice, as expenses for land improvement.

Features of the transition to the new OKOF.

It has been established that OKOF is used for the purposes of budgetary (accounting) accounting by public sector organizations in cases provided for federal standards, unless otherwise established by the authorized state regulatory bodies accounting.

Federal accounting standards for the public sector are expected to be introduced in 2018. To date general provisions on the organization and maintenance of accounting (budgetary) accounting in state (municipal) institutions (GMU) are established by Instruction No. 157n. The specified instruction provides for the use of OKOF in accounting when grouping fixed assets, that is, to determine the analytical accounting of fixed assets when they are registered (clause 53 of Instruction No. 157n).

It should be noted that earlier there was a direct relationship between the grouping of fixed assets in accounting and OKOF. In other words, the designations and titles of the section (subsection) OKOF (OK 013-94) and the analytical account for fixed assets used the same values. For example, this is subsection 15 “Means of transport” and analytical account 0 101 05 000 “Vehicles”, subsection 16 “Industrial and economic inventory” and analytical account 0 101 06 000 “Industrial and economic inventory”. There is no such link in the new OKOF.

Consider in the table how the analytical accounts for fixed assets correlate with the groupings of fixed assets in the new OKOF.

It should be noted that according to the new OKOF, it is necessary to group the fixed assets accepted for accounting from January 1, 2017. With regard to old objects (accepted for accounting before 01/01/2017), nothing needs to be changed. No operations to transfer the balances of fixed assets to new groups are performed. This is indicated by the Ministry of Finance in Letter No. 02-07-08/78243 dated December 27, 2016.

Transitional In order to switch from the use of the old OKOF (OK 013-94) to the new classifier (OK 013-2014) in 2017, by Order of Rosstandart dated April 21, 2016 No. 458 (hereinafter - Order No. 458), direct and reverse keys between OK 013- 94 and OK 013-2014.

Both keys are presented in the form of reference tables, in which, for comparison, the codes and names of the positions of the old and new OKOF are given. Compliance is established by one or several positions at once.

Some positions that existed in the old OKOF are presented in the new classifier in an enlarged form or, conversely, are detailed. For example, positions OK 013-94 11 4521011 "Buildings of power plants", 11 4521103 "Diesel power plant", 11 4521104 "Nuclear power plant", 11 4521105 "Hydraulic power plant (except storage)" corresponds to position 210.00.11.10.110 "Power plant buildings" from OK 013-2014.

In case of contradictions in the application of the direct (reverse) transitional key, as well as the absence of positions in the new OK 013-2014 codes for accounting objects that, according to their criteria, are fixed assets, the commission for the receipt and disposal of assets of the institution may accept independent solution on assignment of the specified objects to the corresponding group of codes OK 013-2014 (Letter of the Ministry of Finance of the Russian Federation of December 27, 2016 No. 02-07-08 / 78243).

For certain positions (for example, “household inventory”, “catalogue and filing cabinets”, “folding furniture sets”) in a direct transitional vein, you can find the wording: “They are not fixed assets”. In other words, these objects included in the old OKOF, according to the new classifier, do not belong to fixed assets. What does it mean? Are they recognized as fixed assets in accounting?

Explanations on this are given in the letters of the Ministry of Finance of the Russian Federation dated December 30, 2016 No. 02-08-07 / 79584, dated December 27, 2016 No. 02-07-08 / 7824. They noted that the criteria for classifying objects material assets to fixed assets are established by Instruction No. 157n, and not by OKOF. In this regard, if, in accordance with Instruction No. 157n, material assets are classified as fixed assets, but they are not included in the new OKOF (OK 013-2014), such objects are taken into account as fixed assets with a grouping according to the old OKOF (OK 013 -94). And vice versa, if, according to the new classifier, material assets are classified as fixed assets, but in accordance with clause 99 of Instruction No. 157n, these assets are classified as inventories(despite the fact that the useful life of these objects is more than 12 months), such objects are accepted for accounting in accordance with Instruction No. 157n as part of inventories.

Updated OS classification and features of its application.

As mentioned above, since 2017, a new version of the OS Classification has been applied (as amended by Decree of the Government of the Russian Federation of 07.07.2016 No. 640). The fixed assets in it are grouped according to the new OKOF codes.

It should be noted that the number and names of depreciation groups, as well as the useful lives established for them, remained the same. At the same time, when applying the new classification of fixed assets, one must be extremely careful, since some fixed assets listed in the old classification in one depreciation group, according to the new classification, may be included in another depreciation group.

Recall that the classification of fixed assets is the main document for determining the useful life required when registering an object of material assets as a fixed asset, as well as when calculating depreciation for the purposes of not only accounting, but also tax accounting.

The updated classification of fixed assets is applied to fixed assets put into operation from January 1, 2017 (letters of the Ministry of Finance of the Russian Federation dated 08.11.2016 No. 03-03-РЗ / 65124, dated 06.10.2016 No. 03-05-05-01 / 58129) .

Thus, in relation to fixed assets put into operation (accepted for accounting) before 01/01/2017, the useful life remains the same. You do not need to change it in accordance with the new OS Classification.

Since 2017, a new OKOF has been applied, and a new edition of the OS Classification is also in force.

Compared to the old OKOF, not only the structure of the OKOF code has changed, but also the groupings of fixed assets. Go to new classifier the developed transition keys will help, establishing for each position of the old OKOF a correspondence to one or more positions of the new OKOF. With the help of transitional keys, correspondence can be established both in direct (from old OKOF to new) and in reverse (from new OKOF to old) order.

In the new OS Classification, the number of depreciation groups remains the same. But in the list of fixed assets included in such groups, in comparison with the previously used classification, there are discrepancies.

It should be noted that the new classifiers should be applied to fixed assets put into operation (accepted for accounting) after January 1, 2017.

Fixed asset items accepted for accounting before January 1, 2017 are subject to accounting (budget) accounting in accordance with Instruction No. 157n grouped according to the old OKOF and the useful life of these items, established taking into account the OS Classification (as amended before 01/01/2017) .

During the period of transition to new classifiers between years (inter-reporting period), operations to transfer the balances of fixed assets to new groups, as well as operations to recalculate depreciation, are not performed.

Instructions for the use of the Unified Chart of Accounts for Public Authorities ( government agencies), organs local government, management bodies of state non-budgetary funds, state academies sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

fixed assets depreciation ownership

With the definition of a specific depreciation group. It depends on it the period during which the cost of fixed assets will be taken into account in income tax expenses. When assigning a property to a depreciation group, the company must be guided by the Classification of fixed assets, in accordance with Decree of the Government of the Russian Federation No. 1 dated January 1, 2002. And this document, in turn, is based on the All-Russian Classifier of Fixed Assets (OKOF), approved by the Decree of the State Standard of Russia dated December 26, 1994 No. 359. This huge document presented, perhaps, all possible types of objects that could only be important for accounting companies at the time of entry into force of the document. However, this classifier in its current form will soon lose its relevance. New OKOF codes have been introduced since 2017.

About the main changes in OKOF

In the current classifier, the coding of fixed assets had a 9-digit value of the form XX XXXXXXX. In the new OKOF from 2017, it will be a digital designation of the format XXX.XX.XX.XX.XXX. This innovation has changed the very structure of the classifier quite noticeably.

Some positions of the old classifier were actually removed, and in the new OKOF they were replaced by generalized names. For example, instead of unique types of various software, written in separate lines in OKOF-1994 ( OS and means of their extension, database management software, service programs, application programs for designing, etc., in total more than a dozen software titles), an object such as “ Informational resources V in electronic format others." At the same time, in OKOF-2017 there are many objects that had no analogues in the previous edition, in principle, due to the virtual absence of such equipment in the 90s of the last century

Among the changes in the OKOF since 2017, one can also note the new location of individual fixed assets relative to a particular depreciation group. In fact, this means the introduction of other useful lives for individual fixed assets, and therefore a change in the period during which the initial cost of such property has traditionally been written off in tax accounting so far.

Transition to the new OKOF from 2017

At the same time, it should be noted that the new OKOF reference book from 2017 will only apply to those fixed assets that the company will put into operation on January 1 next year. Simply put, it will not be necessary to re-determine the depreciation group of an asset acquired earlier, even if, according to OKOF-2017 with a breakdown and a group, the useful life of such an object should have changed.

Depreciation on "old" fixed assets will need to be taken into account in the same order, that is, without changing the originally determined period for writing off expenses.

For the property with which companies will work after the new year, special tools have been developed that allow relatively painlessly to make the transition to the new OKOF from 2017. These are the so-called direct and reverse transitional keys between the edition of the All-Russian Classifier of Fixed Assets of the 1994 model and OKOF-2017. And you get depreciation groups with decoding from this document for both editions at once.

They are presented in the Order of Rosstandart dated April 21, 2016 No. 458. The document proposes comparison table, in which specific objects of funds are compared. Using this table, you can relatively easily choose a new encoding for a particular object. By the way, if the OKOF code was still registered in the fixed asset accounting card, then it should be updated. However, in the standard form OS-6, the indication of such a code was not mandatory. Accordingly, if the company did not use the encoding from the OKOF when registering the inventory card, then enter into it new code not required.

Almost every enterprise has fixed assets on its balance sheet: buildings, equipment, vehicles, tools, etc. Commercial organizations must depreciate such property, i.e., gradually write off its cost to costs.

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 long 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 facilitate the work of an accountant, 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 box. On the right, the user is offered a selection of useful documents that can help with accounting.

You can search for the desired OKOF on the tree, separately looking through each section of the directory.
You can enter the type of fixed asset in the search line and the system will highlight all groups where there is such a name. If you left-click on the desired name, the number of the depreciation group will appear on the right. Below is an example of a construction tool search.

It is important for an accountant to accurately attribute the fixed asset to the desired depreciation group, the correct calculation of income and property taxes depends on this. The new guide will help you make the right choice.

Classifier of fixed assets by depreciation groups 2016 year is needed to correctly display depreciable fixed assets(abbreviated OS) in the account. About aspects classification of fixed assets 2016 years, read on.

What is an OS classifier?

Used when searching for depreciation groups classifier of fixed assets 2016 year granted by the Decree of the Government of the Russian Federation "On the classification of fixed assets included in depreciation groups" dated February 1, 2002 No. 1 with the latest changes established by the Decree of the Government of the Russian Federation "On amendments to the classification of fixed assets" dated July 6, 2015 No. 674. The classification of depreciation groups is formed according to information from All-Russian classifier of fixed assets (abbreviated - OKOF) OK 013-94, established by the Decree of the State Standard of the Russian Federation of December 26, 1994 No. 359.

IMPORTANT! From January 1, 2017, the classifier OK 013-2014, approved by the order of Rosstandart "OK 013-2014 (SNA 2008), begins to function. OKOF" dated December 12, 2014 No. 2018-st. Classifier OK 013-94 will become invalid.

Replacing the old OKOF with a new one will entail reforming classifier of fixed assets depreciation groups.

The principle of constructing depreciation groups of fixed assets of the classifier

Building depreciation groups of fixed assets of the classifier based on the period effective application OS. The classifier includes 10 groups, ranging from OS with a period of application of 1-2 years and ending with OS with a period of application of more than 30 years. Each group contains a detailed list of operating systems with their names and encodings taken from the OKOF reference book. Classification using generally established coding greatly facilitates the processing of information on OS in their automated accounting.

Use in determining the useful life of fixed assets of the 2016 classifier

Useful lives of fixed assets classifier captures as a specific time range. In particular, according to the 2nd depreciation group of fixed assets V 2016 year, the useful life (abbreviated as SLI) is represented by a range of 2-3 years, and it cannot be exactly 2 years, but it can be set at 3 years.

Determining the exact size of the SPI is carried out by the heads of enterprises on an independent basis and often depends on the profitability of the activities carried out. With high profitability, organizations try to write off depreciation costs faster and choose a shorter IPV for this. For the 2nd depreciation group discussed above, the shortest STI will be 25 months. With low profitability or unprofitability of activities, it is recommended to choose the maximum STI, which in this case is equal to 36 months.

How is the classification of fixed assets of the enterprise included in depreciation groups?

Before searching for a depreciation group, they check whether the property belongs to the OS.

Signs of classifying a property object as an OS:

1. The property object is supposed to be used in entrepreneurial activity for financial gain.
2. The period of the planned use of the object is more than a year.
3. There are no plans to resell the property in the near future.

If the property object meets all the listed conditions, they proceed to the search for a depreciation group. However, according to the classifier established by Decree of the Government of the Russian Federation of February 1, 2002 No. 1, finding the desired OS group is quite difficult and time-consuming, so it is better to initially determine its OS code through the OKOF directory.

Example

OOO " Exclusive photo, engaged in the creation and sale unique photos, at the beginning of 2016, acquired professional cameras for business purposes.

Determine the depreciation group to which the cameras belong. To do this, open the OKOF directory, find the section "Machinery and equipment" and look at the code for the subsection "Photo and film equipment" - 143322000.

After determining the classification code of the cameras, we proceed to the classifier established by Decree of the Government of the Russian Federation dated February 1, 2002 No. 1. In the specified classifier, the code 143322000 is included in the 3rd depreciation group of the OS (SPI over 3 and up to 5 years). Further, the head of Exclusive Photo LLC, based on the established range, has the right to decide for himself what the depreciation period of cameras will be.

The considered option for determining depreciation groups is recommended to be used only in the absence of automated accounting in small enterprises with a small number of depreciable objects.

Organizations with a large range of operating systems use automated accounting programs business transactions with established classifiers. The classification of fixed assets by depreciation groups in such cases is carried out automatically when reflecting transactions related to the posting of fixed assets, and a specific SPI by fixed asset categories is affixed in accordance with the accounting policy approved by the enterprise.

IMPORTANT! IN depreciation groups of fixed assets 2015 2009, the subsection "Photo and film equipment" was included as a component of the 5th depreciation group (SPI 7-10 years). By Decree of the Government of the Russian Federation of 06.07.2015 No. 674, this subsection was transferred to the 3rd depreciation group (SPI 3-5 years).

Features of accounting for 1 and 2 depreciation groups of fixed assets

According to the provisions established by the law “On Amendments to the Tax Code of the Russian Federation” dated November 24, 2014 No. 366-FZ for fixed assets belonging to the 1st and 2nd depreciation groups, from the beginning of 2015, property tax is not calculated (subparagraph 8 paragraph 4 of article 374 of the Tax Code of the Russian Federation).

IMPORTANT! Movable fixed assets accounted for by the taxpayer from January 1, 2013, from the category of non-taxable fixed assets from the beginning of 2015, were transferred to the category of preferential fixed assets exempt from taxation (clause 25, article 381 of the Tax Code of the Russian Federation). This category includes all movable fixed assets belonging to the 3rd-10th depreciation groups.

Example (continued)

OOO "Exclusive Photo" in the same year purchased personal computers (abbreviated - PC) for photo processing. According to the PC classifier, they belong to the item "Electronic computing equipment" with the code 143020000, which is part of the 2nd depreciation group.

When calculating the property tax, the value of the PC is not included in the tax base and is recorded in the declaration for this tax in section. 2 within pp. 170 and 270.

Professional cameras that are movable fixed assets (clause 2, article 130 of the Civil Code of the Russian Federation) acquired after the beginning of 2013 are classified as exempt fixed assets, the cost of which is not included in the tax base for property tax. In the property tax return, the residual value of professional cameras is displayed in section. 2 in gr. 4 on pp. 20-140 and as part of pp. 170 and 270.

For the aspects of reflecting non-taxable fixed assets in the NNI declaration, see the article.

Results

The classification of fixed assets by depreciation groups was formed on the basis of the OKOF reference book and is intended for the taxpayer to establish the period for applying fixed assets for the purpose of their tax accounting and to determine whether the fixed assets are taxable or not subject to property tax.