If a company has acquired a fixed asset, it must charge depreciation on it in tax and accounting. And in order to calculate depreciation, you need to know its useful life. To do this, you will need to determine which depreciation group of fixed assets the object belongs to in 2018. We'll tell you how to do this below.

To determine the useful life, you will need a Classifier of fixed assets by depreciation groups in 2018. It was approved by Decree of the Government of the Russian Federation No. 1.

There are a total of 10 depreciation groups of fixed assets in 2018. For convenience, we have presented them in the table below.

Depreciation groups of fixed assets 2018: table according to OKOF:

Depreciation group	Useful life	Which objects belong
	From 1 year to 2 years inclusive	Short-lived machinery and equipment
	Over 2 years up to 3 years inclusive	Machinery and equipment, vehicles, inventory, perennial plantings
		Structures and transmission devices, machinery and equipment, vehicles, inventory
Fourth		Buildings, structures and transmission devices, machinery and equipment, vehicles, equipment, draft animals, perennial plantings
		Buildings, structures and transmission devices, machinery and equipment, vehicles, inventory, other fixed assets
	Over 10 years up to 15 years inclusive	Structures and transmission devices, housing, machinery and equipment, vehicles, equipment, perennial plantings
	Over 15 years up to 20 years inclusive	Buildings, structures and transmission devices, machinery and equipment, vehicles, perennial plantings and other fixed assets
	Over 20 years up to 25 years inclusive	Buildings, structures and transmission devices, machinery and equipment, vehicles, inventory
	Over 25 years up to 30 years inclusive	Buildings, structures and transmission devices, machinery and equipment, vehicles
	Over 30 years	Buildings, structures and transmission devices, dwellings, machinery and equipment, vehicles, perennial plantings

The first column of the Classifier contains OKOF codes. You will find the code of your object in the OK 013-2014 classifier, approved by Rosstandart order No. 2018-st.

Find the property code in the left Classification column. Determine the depreciation group in which the fixed asset falls. Set the useful life according to this group.

For example, your object fell into the third depreciation group of fixed assets in 2018. Useful life over 3 years up to 5 years inclusive. You have the right to set any period falling within this interval, say 3 years 2 months or 38 months. Write the deadline in the manager’s order.

In accounting, you have the right to set the useful life yourself. But it is also more convenient to use the Classifier of fixed assets by depreciation groups in 2018.

The cost of fixed assets must be written off in accounting and tax accounting under the general regime through depreciation.

Depreciation should be calculated over the entire useful life of the asset, starting from:

From the first day of the month following the month in which the object was accepted for accounting (clause 21 of PBU 6/01) - in accounting;
from the first day of the month following the month the OS was put into operation (clause 4 of Article 259 of the Tax Code of the Russian Federation) - in tax accounting.

The company stops accruing depreciation in the month following the full repayment of the cost of the fixed asset or disposal of the asset.

In tax accounting, fixed assets include depreciable property that meets three conditions (clause 1 of Article 256 of the Tax Code of the Russian Federation):

It is used by the organization in activities aimed at generating income, but is not consumed as raw materials and materials and is not sold as goods;
its initial cost is more than 100,000 rubles;
its useful life is over 12 months.

In accounting, fixed assets include property that is used in activities aimed at generating income, with a useful life of more than 12 months and an initial cost greater than the limit. The organization sets the cost limit independently, but it cannot be more than 40,000 rubles. (clause 5 of PBU 6/01).

The company determines the depreciation calculation method independently. In tax accounting for income tax, she can choose one of two methods (clause 1 of Article 259 of the Tax Code of the Russian Federation):

Linear;
nonlinear.

In accounting, depreciation can be calculated in one of four ways (clause 18 of PBU 6/01):

Linear;
reducing balance method;
method of writing off value by the sum of the numbers of years of useful life;
method of writing off cost in proportion to the volume of products (works).

The amount of monthly depreciation using the straight-line method should be calculated using the following formula: Amount of monthly depreciation = Initial cost of fixed assets: Useful life of the object in months

Example:

The organization purchased an induction melting furnace worth RUB 800,000. It is necessary to establish the useful life and calculate the amount of monthly depreciation. The organization applies the straight-line method in tax and accounting.

The accountant determined the OKOF code for the induction melting furnace - 330.28.21.13.117. Using the Classifier, he found out that the equipment belongs to the third depreciation group of fixed assets in 2018. Useful life over three years to five years inclusive.

The accountant set a period of 3 years 4 months or 40 months and approved the period by order of the director. The amount of monthly depreciation using the linear method will be 20,000 rubles. (RUB 800,000: 40 months).

It is convenient to choose the same linear method in both accounting and tax accounting. In this case, the monthly depreciation amount in the two types of accounting will be the same.

Classifier of depreciation groups 2018

An item of fixed assets acquired by a company is reflected in tax accounting with the definition of a specific depreciation group. The period during which the cost of fixed assets will be taken into account in income tax expenses depends on it. When classifying a particular piece of property as 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. And this document, in turn, is based on the All-Russian Classifier of Fixed Assets (OKOF), approved by Resolution of the State Standard of Russia No. 359. In this huge The document presented, perhaps, all possible types of objects that could only be important for maintaining company records at the time the document was put into effect. However, this classifier in its current form will very soon lose its relevance. New OKOF codes have been introduced since 2018.

In the current classifier, the coding of fixed assets had a 9-digit value of the form XX XXXXXXX. In the new OKOF, starting from 2018, it will be a digital designation of the XXX.XX.XX.XX.XXX format. This innovation quite significantly changed the very structure of the classifier.

Some positions of the old classifier were actually deleted, and in the new OKOF they were replaced with generalized names. For example, instead of unique types of various software registered in separate lines in OKOF (operating systems and means of their expansion, database management software, service programs, application programs for design, etc., in total more than a dozen software items), such an object will appear, as “Other information resources in electronic form.” At the same time, OKOF-2018 will contain many objects that had no analogues in the previous edition, including due to the virtual absence of such equipment in the 90s of the last century.

Among the changes in OKOF since 2018, one can also note the new location of individual fixed assets relative to one or another depreciation group. In fact, this means the introduction of different useful life periods 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 until now.

At the same time, it should be noted that the new OKOF directory from 2018 will apply only to those fixed assets that the company will put into operation from January 1, 2018. Simply put, there is no need to re-determine the depreciation group of an asset purchased earlier, even if, according to OKOF-2018 with decoding and group, the useful life of such an object would have to change.

Depreciation on “old” fixed assets will need to be taken into account in the same manner, that is, without changing the initially determined period for writing off expenses.

For the property that companies will be working with after the new year, special tools have been developed to make the transition to the new OKOFs relatively painless from 2018. These are the so-called direct and reverse transition keys between the edition of the All-Russian Classifier of Fixed Assets sample and OKOF-2018. And you get depreciation groups with decoding from this document for both editions at once.

They are presented in Rosstandart Order No. 458. The document offers a comparative table in which specific fund objects are compared. Using this table, you can relatively easily select 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 OS-6 standard form, indicating such a code was not mandatory. Accordingly, if the company did not use the coding from OKOF when drawing up the inventory card, then it will not need to add a new code to it.

Computer depreciation group in 2018

Depreciation groups for fixed assets are determined based on new rules regulated by the adopted Classification of fixed assets by depreciation groups and updated OKOF codes. In this regard, ordinary users have many questions regarding the determination of the depreciation group of a particular property.

Indeed, the innovations are quite significant: not only the configuration of the codes has changed (now they are written in the format ***.**.**.**.***.) but also the structure of the Classifier. With the introduction of new technologies, it takes into account objects that did not exist during the period of approval of the previous document, as well as some positions were deleted, combined or divided. For example, one generalized object “Information resources in electronic form” now includes several types of software. For some property items, changes to the OKOF code also resulted in changes in the useful life; for others, the changes affected only the code, without in any way affecting the period of effective use. Let's figure out which depreciation group the computer belongs to in accordance with the OS Classification adopted by Resolution No. 640.

In the previous edition of OKOF, the OKOF code for a personal computer was determined by the numbers 14 3020000 and combined types of property in the second depreciation group “Electronic computing equipment, incl. PCs and printing devices for them.”

OKOF code 330.28.23.23 defines a general category in the second depreciation group “Other office machines,” which, along with other office equipment, includes a personal computer.

Thus, with the change of the OKOF code for the “computer” object, the depreciation group did not change (second), the useful life also remained unchanged and today, as before, is over 2 to 3 years inclusive.

So, having figured out which OKOF group the computer belongs to, you can understand that other similar office equipment belongs to the second depreciation group and is combined with OKOF code 330.28.23.23.

Note that a computer is a complex of structurally connected objects ready for operation. Therefore, a laptop (depreciation group 2), as well as a desktop computer that can immediately after purchase be included in the production process and begin generating income for the company, when registered, is subject to the same useful life of 2 to 3 years.

The complex is ready for operation and is a monoblock (the shock-absorbing group is also the second), which is considered as a computer combined with a monitor in a single case and does not require additional equipment. But the situation is somewhat different with an object such as a monitor.

The current legislation provides a clear definition of property recognized as depreciable. Prerequisites for the calculation of depreciation are that the object is owned by the company, as well as its participation in activities that generate economic income. The monitor, considered as a separate item, cannot meet this condition, since it is not able to bring profit to the enterprise. And only as part of a complex, combined with a processor, keyboard and having general control, can it be recognized as an inventory object. Let us recall that each position in such a complex of objects cannot function independently.

Based on the presented arguments, we can state the following: the monitor separately should not be taken into account as part of the company’s fixed assets. It should be included in the accounts of materials or goods if its further sale is expected. If the monitor acts as part of a single operating complex, then such a set of equipment is an object of the “computer” OS. It is already known which depreciation group can be used for this object – the second one. In accordance with the new Classification, it is assigned the OKOF code - 330.28.23.23, and the useful life is from 2 to 3 years inclusive.

Depreciation group of cars in 2018

Look at the finished table to find out which depreciation group the passenger car belongs to. In 2018, to determine the group by car, use the updated OKOF code book.

Accountants use the Classification of fixed assets included in depreciation groups, approved. Decree of the Government of the Russian Federation No. 1 (hereinafter referred to as Classification) to determine which depreciation group a passenger car belongs to. A new edition of this document is in effect, taking into account the changes made by Decree of the Government of the Russian Federation No. 640. The new edition indicates the new OKOF codes that are used (All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008)).

To find out which depreciation group a passenger car belongs to, let’s look at the Classification. Passenger cars belong to three depreciation groups. Which group a car belongs to depends on its type. For convenience, we have compiled a table - select the type of car and immediately determine which group the car belongs to. And then look at how to set the useful life.

Most passenger cars belong to the third group. Consequently, their useful life is over three years to five years inclusive, that is, from 37 to 60 months inclusive.

If, before changing the classification, your car belonged to another group and you put it into operation before 2017, then you do not need to change the group and useful life.

We found out which depreciation group the passenger car belongs to. Let's move on to trucks.

Trucks are classified in the Classification into the following depreciation groups:

Car type	OKOF OK 013	Depreciation group	Useful life
Cargo with a maximum weight of not more than 3.5 tons	310.29.10.41.111 310.29.10.42.111		Over 3 years up to 5 years inclusive
Truck with a maximum weight of over 3.5 tons	310.29.10.41.112 310.29.10.41.113 310.29.10.42.112 310.29.10.42.113		Over 7 years up to 10 years inclusive
Dump trucks and some other trucks, regardless of maximum weight	310.29.10.41.120 310.29.10.42.120	Fourth	Over 5 years up to 7 years inclusive

Now let's figure out how car depreciation is calculated. To make the calculation, first determine the useful life of the fixed asset. To do this, use tables with depreciation groups.

The depreciation period is the useful life, i.e. the period of time when the machine brings benefits to the company. It is during this period that you will charge depreciation. Determine the deadline for the date of commissioning.

To confirm the date of commissioning of a fixed asset, draw up such a report. In particular, this is necessary for the timely calculation of property tax, deduction of VAT from the cost of purchasing an object, and the start of depreciation. And also to confirm the original cost, useful life, depreciation group, etc., which are established for the object.

Taxpayers have the right to apply special coefficients to the basic depreciation rate - increasing or decreasing (Article 259.3 of the Tax Code of the Russian Federation).

Depreciation group of furniture in 2018

Office furniture of an organization generally satisfies the conditions for recognizing it as fixed assets (clause 4 of PBU 6/01, clause 1 of Article 257 of the Tax Code of the Russian Federation). And if it also exceeds the cost limit established by the organization in its Accounting Policy for accounting purposes (no more than 40,000 rubles per unit), then it is subject to accounting as part of fixed assets in account 01 “Fixed Assets” (clause 5 of PBU 6 /01, Order of the Ministry of Finance No. 94n). In tax accounting, furniture is recognized as an object of fixed assets if its initial cost exceeds 100,000 rubles per unit. Recognizing furniture as an object of fixed assets, it must be depreciated (clause 17 of PBU 6/01, clause 1 of Article 256 of the Tax Code of the Russian Federation). What is the depreciation group for office furniture? And what is the useful life of furniture to set in accounting? We'll talk about this in our consultation.

To find out which depreciation group office furniture belongs to, you need to refer to the Classification of fixed assets included in depreciation groups (Government Decree No. 1). After all, it is on the basis of this Classification that fixed assets are distributed into depreciation groups (clause 1 of Article 258 of the Tax Code of the Russian Federation). However, office furniture is not mentioned in the Tax Classification itself. The Tax Code of the Russian Federation establishes that if any types of fixed assets are not indicated in depreciation groups, their useful life is established by the organization taking into account the technical conditions or recommendations of manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation). Please note that before bringing the Classification in line with the new OKOF, office furniture belonged to the 4th depreciation group, for which the useful life was over 5 years up to 7 years inclusive. If the organization has no other information about the service life of office furniture, it can classify it as the 4th depreciation group.

In accounting, the useful life of office furniture is established by the organization independently (clause 20 of PBU 6/01). For this purpose, in particular, the expected periods of use and physical wear and tear are taken into account. To bring accounting and tax accounting data closer together, an organization can establish the useful life of office furniture in accounting similar to the “tax” period, justifying this by the fact that such a period is the expected period of use of office furniture.

Equipment depreciation group in 2018

Within the depreciation groups, fixed assets are grouped into subgroups - Machinery and equipment, Transport vehicles, Structures and transmission devices, Buildings, Dwellings, Perennial plantings, Working livestock.

Let us note that tax legislation does not establish for the purposes of calculating depreciation the unconditional application of the maximum useful life.

Thus, according to the rules of paragraph 3 of Article 258 of the Tax Code of the Russian Federation, the taxpayer classifies fixed assets into one of ten depreciation groups.

At the same time, the OS Classification provides for the useful life of objects in the range of minimum and maximum values.

Thus, the Tax Code of the Russian Federation does not oblige the company to establish exactly the maximum permissible useful life of an asset.

Not all types of fixed assets can be found in the OS Classification.

In this case, you should look at the OS code in OKOF and determine the depreciation group according to this code.

If the object is not indicated in the OKOF, then to establish its useful life, you should use its technical documentation or the recommendations of the manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation).

In the absence of such information, to resolve the issue of determining the useful life of a fixed asset, you should contact the Ministry of Economic Development of Russia.

If a used asset was purchased, then the depreciation rate for this property for the purpose of applying the straight-line depreciation method is determined taking into account the useful life established in the usual manner, minus the number of years (months) of its operation by the previous owners.

When applying the non-linear method, the depreciation rate does not depend on the specific useful life of the asset, but on the depreciation group to which it belongs.

In this case, purchased used fixed assets are included in the depreciation group (subgroup) in which they were included from the previous owner.

If the period of actual use of the OS by the previous owner turns out to be equal to the period determined in accordance with the Classification, or exceeds this period, then the company has the right to independently determine the useful life, taking into account safety requirements and other factors (clause 7 of Article 258 of the Tax Code of the Russian Federation) .

Thus, the norms of the Tax Code of the Russian Federation give organizations the right to independently decide which procedure for determining the useful life of used fixed assets should be applied.

Along with this, the organization must document the depreciation group to which the previous owner assigned the property.

These may be acts of acceptance and transfer of fixed assets, drawn up according to forms independently developed by the transferring party or according to unified forms N OS-1 or N OS-1a, tax accounting documents of the transferring party or any other documents confirming the useful life of this property and, accordingly, the depreciation group (subgroup).

As a general rule, the useful life is revised when there is an improvement in the initially established standard indicators of the object based on the results (clause 1 of Article 258 of the Tax Code of the Russian Federation; clause 20 of PBU 6/01):

Additions;
retrofitting;
reconstruction;
modernization.

At the same time, for tax accounting purposes, the useful life can be increased only within the time limits established for the depreciation group in which the asset was previously included.

Let us note that the rule that the specified Classification of fixed assets can be used for accounting purposes from 01/01/2018 was declared invalid.

Therefore, in accounting, when establishing useful lives, the rules established by regulatory acts on accounting should be applied.

So, if an organization independently sets the useful life of fixed assets, guided by the provisions of paragraph 20 of PBU 6/01, then in this case the useful life of fixed assets is determined based on:

The expected life of the facility in accordance with its expected productivity or capacity;
expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system, etc.;
regulatory and other restrictions on the use of the facility (for example, lease term).

The established useful life of fixed assets should be recorded in the fixed assets inventory card (Form No. OS-6).

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 bonus 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. A transcript of the group is presented in OKOF.

Define the depreciation group of the fixed asset as follows:

1. In the first column of OKOF, find the type of property to which the OS belongs (9 digits).
2. Check the code specified in the OKOF in the first column of the OS classification.
3. 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, general purpose trucks 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. The actual use of the object, unlike tax accounting, is optional.

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

The Government of the 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 useful life 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 both for tax accounting purposes for calculating income tax, and for accounting purposes. 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.

We talked about how depreciation rates for intangible assets are set in ours. In this material we will tell you how to determine the annual depreciation rate of fixed assets (FPE).

How to calculate the annual depreciation rate for fixed assets?

The annual rate of depreciation of an asset is a part of the cost of an asset, expressed in shares or percentages, which is recognized by the organization as depreciation expenses in the reporting year.

Its most obvious definition is for the linear method of calculating depreciation. With this method, the formula for the annual depreciation rate looks like this (clause 19 of PBU 6/01):

N = 1 / SPI

where N is the annual depreciation rate;

SPI - useful life (SPI) of an asset in years.

Accordingly, for an OS object with an SPI equal to 10 years, the annual rate is 0.1 (1/10). This means that annually 1/10 of the original (replacement) cost of the fixed asset will be recognized as depreciation expenses.

With the reducing balance method, to determine the annual amount of depreciation, the annual depreciation rate is multiplied not by the original or replacement cost of the fixed asset, but by its residual value. The annual rate itself is calculated as follows:

N = K / SPI

where K is the increasing coefficient established by the organization (not higher than 3).

With the method of writing off value based on the sum of the numbers of years of the useful life, the calculation does not involve the use of a depreciation rate at all. At least, such an indicator is not mentioned in the description of the procedure for calculating the amount of depreciation. However, understanding the depreciation rate as the share of the cost of an asset subject to recognition in the current year, for the annual depreciation rate the formula for this method can be presented as follows:

N = CHL / ∑​CHL

where PL is the number of years remaining until the end of the useful life of the asset;

∑ЧЛ - the sum of the numbers of years of the useful life of the OS object.

The amount of depreciation for the year using this method is determined by multiplying the rate by the initial (replacement) cost of the fixed asset.

During the year, depreciation is recognized monthly in the amount of 1/12 of the annual amount (clause 19 of PBU 6/01).

With the depreciation method proportional to the volume of production (work), the annual rate is not calculated at all. Indeed, with this option, the amount of depreciation is calculated based on the actual physical indicator of the volume of production (work) for the reporting period in which depreciation is determined. Since such an indicator cannot yet be calculated for the coming year, it will not be possible to determine the annual rate and calculate the amount of depreciation for the coming year.