You will need

• Documents confirming receipt of the calculator (invoice, delivery note, sales receipt).

Instructions

Capitalize its acquisitions based on primary documents. In accounting, do the following: - Debit account 10 “Materials” subaccount 9 “Inventory and household items”, Credit account 60 subaccount 1 “Settlements with suppliers” - the receipt of the calculator is taken into account at actual cost; - Debit 19 “VAT”, Credit account 60 subaccount 1 “Settlements with suppliers” - VAT on purchased materials is taken into account.

Draw up a receipt order in form M-4, assigning an item number to the adding machine. Sign the document compiled by financially responsible employees.

Complete the transfer of the calculator into operation by drawing up a demand invoice in form M-11. In accounting, make the following entry: - Debit account 26 “General business expenses” (debit account 20 “Main production”, 25 “General production expenses”, 44 “Sales expenses”), Credit account 10 “Materials” subaccount 9 “Inventory and business accessories".

In tax accounting, when calculating the taxable base for profit tax, write off the cost of the calculator as part of other expenses associated with production and sales (in accordance with subparagraph 24 of paragraph 1 of Article 264 Tax Code Russian Federation).

Write off a calculator that has expired or is out of order by drawing up a write-off act for inventories. The document is drawn up for the area of ​​the organization where it was transferred for operation. Typically, the write-off of inventories is carried out by a special commission created by order of the head.

Carry out this procedure after the inventory, when other faulty items are identified. material values in order to write them off in one act, issued for the division or financially responsible person.

note

Firms operating on the simplified tax system can write off calculators and other office supplies as expenses on the day of payment, regardless of whether they are put into operation or not. (Letter of the Ministry of Finance of the Russian Federation dated October 27, 2010 No. 03-11-11/284 “On the procedure for writing off raw materials and materials for production.”

Sources:

• Approximate form act of write-off of materials.
• Formulations technical report for write-off of MT

Under the influence of time, influence natural conditions and actually during operation, fixed assets tend to gradually wear out. There is a change in their appearance, a decrease in technical and operational capabilities, and physical qualities. As a result, the original cost of fixed assets is reduced by writing off depreciation.

Instructions

Depreciation charges are usually calculated if the book value of the object exceeds 10,000 rubles. – the cost of purchasing an object and the costs of bringing it to working condition, minus refundable taxes, such as VAT. Calculation of depreciation charges for fixed assets begins from the first month following the month of their acquisition.

Depending on the expected service life (from 1 year to over 30 years), fixed assets are classified into 10 fixed assets. The specific service life of certain equipment, based on classification data, is determined by the enterprise independently.

Example: you need to calculate depreciation charges for a metal-cutting machine worth 140 thousand rubles purchased in July. According to the classification of fixed assets, a metal-cutting machine belongs to group 5 with a service life of 7 years 1 month to 10 years inclusive. The company has set a deadline beneficial use equal to 9 years (9 * 12 = 108 months).

We determine the monthly depreciation rate. It is equal to 0.93% (1/108 * 100).

Thus, monthly depreciation charges for a metal-cutting machine, starting in August, will amount to 1,302 rubles (140,000 * 0.93%).

When calculating non-linear depreciation, the formula K = (2/n)*100 is used.

Moreover, in the first month of operation, depreciation is calculated from the book value of the equipment, and in all subsequent months - from the residual value of the equipment, i.e. minus estimated depreciation.

Example: calculating the depreciation of a laptop worth 36,000 rubles purchased in January using the nonlinear method. It belongs to group 3 according to the classification of fixed assets. The service life ranges from 3 years 1 month to 5 years inclusive. The organization has established a useful life of 5 years (60 months).

The depreciation rate will be 3.33% (2 / 60 * 100). In February, depreciation charges will amount to 1,200 rubles (36,000 * 3.33%). In March, depreciation will be 1158 rubles. 84 kopecks (36000-1200)*3.33%. In April – 1120 rubles. 25 kopecks (34800-1158.84)*3.33%.

Depreciation in this way is calculated until the residual value of the laptop decreases to 8,000 rubles. Then it is written off in equal shares, starting from the month following the month in which the residual value became no more than 8,000 rubles.

Let's say that in October the residual value became equal to 7890 rubles, and there were 6 months left until the end of the useful life. In this case, monthly depreciation charges, starting from November and until the write-off of fixed assets, will amount to 1315 rubles (7890/6).

Sources:

• Calculation of depreciation charges in small businesses (methods)
• how to calculate equipment depreciation

Depreciation is the decrease in the value of property per unit of time during operation. At the same time, the calculation of depreciation charges in a company is necessary to calculate profit subject to taxation, as well as to calculate own funds when expanding production and modernization and to determine the real book value of the property.

Instructions

To calculate depreciation, you can apply the method of writing off the cost in proportion to the volume of production

In tax accounting

1. First, you need to determine which depreciation group your fixed asset belongs to according to the Classification of fixed assets (it can also be used for accounting purposes) (clauses 1, 3, Article 258 of the Tax Code of the Russian Federation). Just pay attention to the notes on OS names - there may be exceptions or additional explanations (for example, they describe what applies to computer technology).
   If the Classification mentions a whole group of fixed assets, then in order to understand what exactly it includes, you need to go to the All-Russian Classifier of Fixed Assets (OKOF).
   There are 10 depreciation groups in total, each with its own useful life (SPI) in years, which should be converted into months (2 years - 24 months, 3 years - 36 months, etc.). Within the limits of the SPI established for the depreciation group that includes your fixed asset, you can choose any period that suits you, for example, take the shortest one in order to quickly write off the cost of the fixed asset as expenses.
2. If your OS is not mentioned in the Classification and OKOF, the SPI must be established based on the service 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).
3. If you purchased a used OS (that is, an object that the seller accounted for as an OS), you can subtract the service life of this OS by the seller from the SPI determined by Classification. The seller must indicate this period in the act of acceptance and transfer of the fixed asset object (for example, in the OS-1 form) (clause 7 of Article 258 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated July 5, 2010 N 03-03-06/1/448 ).
4. The established SPI must be recorded in inventory card accounting for fixed assets (form OS-6). If the tax and accounting SPI are different, then Sec. 2 forms OS-6 must be supplemented with the appropriate column.

Example. Determination of vehicle SPI
The organization purchased a Gazelle cargo truck (carrying capacity 1.5 tons).
According to the OS Classification, 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.

In accounting
Accounting period useful use (USI) is established in months. The easiest way is to focus on the OS Classification used for profit tax purposes (clause 1 of Government Resolution No. 1). Then for the same initial cost OS, waiver of the tax depreciation premium and the straight-line depreciation method, the amounts of depreciation deductions in accounting and tax accounting will coincide.
However, if you know that the OS will last much less than it follows from the Classification, then you can set a shorter SPI for it, equal to the period during which the OS will actually be used by the organization (

As in the case of any other property of an institution, the procedure for classifying these objects as one or another type of property is primarily determined by its useful life. If the “useful” life of the assets exceeds 12 months, they are reflected as part of fixed assets in the corresponding analytical accounts of account 0 101 00 000 “Fixed Assets”. If this period is 12 months or less, the specified property is taken into account as part of material inventories and is reflected in the corresponding accounts in account 0 105 00 000 “Material”.

A flash card is an external storage peripheral device. According to the All-Russian Classifier of Fixed Assets OK 013-94 (OKOF), they are assigned code 14 3020340 “External storage devices.” Moreover, in accordance with the Classification of fixed assets included in (approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1), this non-financial asset is 3 years. Thus, in general case The flash card must be accounted for as an asset.

Accordingly, the costs of its acquisition should be charged to Article 310 “Increase in the cost of fixed assets” of KOSGU.

Calculators are, in fact, means of mechanization and automation of management and engineering work (OKOF code 14 3010000). Such valuables can be classified as office equipment (OKOF codes 14 3010020, 14 3010180, 14 3010190). Accordingly, the useful life of this non-financial asset is 7 years. Consequently, in the general case, calculators should also be taken into account by the institution as fixed assets, with the costs of their acquisition allocated to Article 310 “Increase in the cost of fixed assets” of KOSGU.

Expert opinion

The final decision to classify such property as flash cards and calculators as fixed assets (inventories) can only be made by the relevant officials institutions based on the specific characteristics of the acquired assets. As a rule, these non-financial assets are classified as fixed assets and are acquired through Article 310 “Increase in the value of fixed assets” of KOSGU. At the same time, it is not at all excluded that the useful life of certain types of these non-financial assets, determined in in the prescribed manner, will not exceed 12 months. And therefore, the acquisition of such assets will be carried out at the expense of Article 340 “Increase in the value of inventories” of KOSGU.

A. Semenyuk, Expert of the Legal Consulting Service GARANT

V. Pimenov, Reviewer of the Legal Consulting Service GARANT

Based on materials from the reference book "Annual Report of Budgetary and Autonomous Institutions"
edited by V. Vereshchaki

When an institution acquires property, the accountant is faced with the question of where to classify it: to inventories under KOSGU article 340 or fixed assets under KOSGU article 310. After all, this is not always easy to do. We provided recommendations on how to define an article and showed them with examples: flags, fire extinguishers, banners, blinds and other property.

How to apply articles and subarticles of KOSGU in accounting is explained in Section V of the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. KOSGU are the same for all budget levels.

Decoding KOSGU:

Definition of the KOSGU article:

Transcript 310 KOSGU

In accordance with Order No. 65, article KOSGU 310 “Increase in the value of fixed assets” includes the expenses of institutions for the acquisition or manufacture of objects that are classified as fixed assets. Including precious stones, nuggets precious metals, bars and bars of gold, silver, platinum and palladium, as well as coins of precious metals, except those that are not the currency of the Russian Federation.

Transcript 340 KOSGU

Article KOSGU 340 “Increase in the cost of inventories” includes the costs of paying for contracts for objects that are classified as inventories, including:

• medicines and dressings;
• medical equipment implanted into the patient’s body;
• food;
• fuels and lubricants;
• building materials;
• soft equipment, including property functionally oriented to occupational health and safety, civil defense;
• spare parts or components for machines, equipment, office equipment, computer technology, telecommunications systems and local computer networks, systems for transmitting and displaying information, information security, information computing systems, communications, etc.;
• special equipment for research and development work;
• kitchen equipment;
• young animals of all types of animals and fattening animals, birds, rabbits, fur-bearing animals, bee families, regardless of their cost, experimental animals, livestock for slaughter;
• feed, care products, training, equipment for animals;
• seedlings of perennial plantings (planting material), including fruit and berry plantings of all types until they reach operational age or before fruiting;
• material reserves as part of the treasury property and the state material reserve;
• blank products (except for strict reporting forms);
• other similar expenses.

The commission for the receipt and disposal of non-financial assets decides which category the property belongs to - fixed assets or inventories. Members of the commission make their decisions based on:

• to the provisions of the Instructions to the Unified Chart of Accounts No. 157n;
• on the purpose, timing and procedure for using material assets;
• on the provisions of the accounting policy - it prescribes an exact list of property that is classified as fixed assets or inventories in the accounting of the institution.

The decision of the commission may not coincide with the opinion of the inspectors. But if it is based on accounting policies, then there is no need to fear liability. After all, the order that is prescribed in accounting policy, is obliged to apply both the institution itself and the regulatory agencies when checking accounting

Making a banner

The KOSGU code depends on the subject of the agreement. If these are advertising services, when the contractor prepares and places the banner himself without transferring it to the customer, use subarticle KOSGU 226 “Other work, services.”

And if the agreement is for placing an electronic banner on the Internet - subarticle KOSGU 226 “Other works, services”. Subsection KOSGU 221 cannot be used, since these are advertising services, not communication services.

This conclusion follows from Section V of the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

Fire extinguishers

Rechargeable fire extinguishers are classified as fixed assets, and disposable ones are classified as inventories.

There are two types of fire extinguishers, non-rechargeable – disposable and rechargeable. Rechargeable fire extinguishers are charged again after use and can be stored further. Attribute them to expense item KOSGU 310.

With disposable fire extinguishers, not everything is so simple. If this useful life is more than 12 months, the fire extinguisher can be classified as OS. If not, then to material reserves.

Enshrine this procedure in the accounting policy by agreeing with the founder. After all, the responsibility for correctness decision taken borne by the institution.

Curtains and blinds

Include curtains and blinds as part of fixed assets and assign them to expense item KOSGU 310. In accounting, the main criterion for fixed assets is its useful life. It must exceed 12 months. Curtains and blinds last more than 12 months. If the other criteria are met, classify them as fixed assets.

One more argument. Material reserves include valuables that are used in the activities of the institution. Curtains and blinds do not participate in the activity, but are decorative in nature. They are used for management needs. This means that there is no need to reflect expenses according to KOSGU 340.

Making stamps

Prints can be classified as both fixed assets and inventories. Determine the period during which you will use the seal or stamp and for what purposes.

Seals with a useful life of more than one year are assigned to KOSGU 310. But only if they meet the other criteria. By purpose: the official seal of the institution will always be the OS. With its help, important documents are certified: agreements, contracts, bank documents, etc. Keep with the manager or other responsible person. In addition, its service life is more than 12 months.

Seals and stamps are counted as inventories if their useful life is less than 12 months. It will be established by the manufacturer in the technical documentation and the commission for admission and departure of NFA. In this case, reflect them under expense item KOSGU 340.

Making an evacuation plan

The KOSGU code depends on what the customer receives from the contractor: an evacuation plan or scheme on a tangible medium or an action plan for evacuation without a material object.

If the contractor prepares an evacuation plan or scheme on a tangible medium, enter the costs according to KOSGU group 300 “Receipt of non-financial assets.”

Reflect the expenses in accounting according to the items of KOSGU:

• 310 “Increase in the value of fixed assets” - ready-made schemes meet the criteria of a fixed asset;
• 340 “Increasing the cost of material inventories” - the schemes meet the criteria for inventories.

If you order the development of an evacuation action plan without a material carrier, spend the costs according to subsection KOSGU 226 “Other work, services.”

Lamp

Material inventories, regardless of their useful life, include equipment that needs to be installed or installed. Such equipment also includes material assets for construction and installation work.

According to paragraph 118 of Instruction No. 157n, the category of building materials includes:

• electrical materials (cables, lamps, sockets, rollers, cords, wires, fuses, insulators, etc.);
• ready-to-install building structures and parts (for heating, ventilation, sanitary and other systems).

That is, reflect the lamps as part of the inventory according to Article 340 of KOSGU.

Making signs

If door signs or signs are taken into account as inventories, reflect the expenses under article KOSGU 340. If you decide to take into account such property as fixed assets, use article KOSGU 310. If the contractor makes signs and signs from the customer’s materials, distribute the costs.

The arguments for classifying signs and signs as inventories are as follows. The information plate is attached to the door or wall. It is not possible to use the plate separately from the surface. Therefore, there is no reason to consider it as the main means. Attribute the plates to inventories and reflect them under article KOSGU 340 “Increase in the cost of inventories.”

The institution's commission may make a different decision and include signs or signs in the OS. For example, hanging signs that are not attached to the surface, or facade signs. Expenditures on such plates are carried out according to article KOSGU 310 “Increase in the cost of fixed assets”.

Production of printed materials

The costs of publishing a magazine or brochure from the contractor's materials should be calculated under article KOSGU 340 “Increase in the cost of inventories.” This item reflects the cost of inventories. Printed products, if they are not for library fund and not periodic, classify it as material supplies, enter expenses under article KOSGU 340.

Road signs

Road signs are classified as inventories under article KOSGU 340 “Increase in the cost of inventories.” Instruction No. 157n recommends using the classification of OS objects established by OKOF. According to the new classifier OK 013-2014 (SNA 2008) and the transition keys between the editions of OK 013-94 and OK 013-2014, road signs are not fixed assets. Therefore, the costs of purchasing road signs should be reflected in article KOSGU 340.

Key making

The KOSGU code depends on what materials the contractor prepares the keys from – his own or the customer’s.

If the contractor makes keys from his own materials, enter the costs under article KOSGU 340 “Increase in the cost of inventories.”

If the contractor prepares duplicates from the customer’s materials, distribute the costs:

• materials for duplicate keys - article KOSGU 340 “Increasing the cost of inventories”;
• services for the production of duplicates - subarticle KOSGU 226 “Other work, services.”

Flags

Flags and banners are classified as fixed assets, since their useful life is more than 12 months. Acquisition costs are included in article KOSGU 310 “Increase in the cost of fixed assets.”

Gas masks

Expenses for special clothing (including gas masks) in accounting and reporting are attributed to article KOSGU 340 “Increase in the cost of inventories.”

Electric meter

Distribute the costs for the purchase and installation of electricity meters in accounting and reporting as follows:

• if you have concluded one agreement with a contractor for the purchase and installation of a meter - article KOSGU 310 “Increase in the cost of fixed assets”;
• if you buy the meter yourself - article KOSGU 340 “Increasing the cost of inventories”, the contractor installs it - subarticle KOSGU 226 “Other work, services”.

If you are replacing an old meter with a new one, reflect the expenses in the same way. After all, an accounting meter is a separate object of non-financial assets. And when it breaks, you write it off and install another counter as a new object.

Switch

The costs of purchasing a switch are included in expense item KOSGU 310. The useful life of the switch is more than 12 months. In accordance with OKOF, the switch is included in the group “Communication equipment that performs the function of switching systems (OKOF code – 320.26.30.11.110).

Hole puncher

The hole puncher is a stationery item. By general rule stationery should be included in the Ministry of Health. This is directly stated in paragraph 118 of Instruction No. 157n. But the useful life of the hole punch exceeds 12 months. Therefore, the costs of purchasing a hole punch are included in the accounting under article KOSGU 310 “Increase in the cost of fixed assets.”

Battery

Spend expenses on batteries according to article KOSGU 340 “Increase in the cost of inventories.” Batteries are consumables, so take them into account as part of the MH (clause 118 of Instruction No. 157n), and write them off as expenses when replacing them.

Charger

The charger is a spare component that is included in the MH. The costs of purchasing a charger should be reflected in subsection KOSGU 340.

Sewing a suit

Stage costumes with a useful life of more than 12 months should be included in fixed assets. If the useful life of a suit is less than 12 months, classify it as inventory.

Costs for the production of stage costumes should be reflected in subarticles of KOSGU 310 or 340, based on the useful life.

Workwear

In accounting and reporting, expenses for workwear (overalls, gowns, respirators, gas masks, etc.) are attributed to article KOSGU 340 “Increase in the cost of inventories.” This is stated in the letter of the Ministry of Finance of Russia dated November 8, 2016 No. 02-05-11/65288.

First aid kit

Car first aid kits should be reflected under article KOSGU 340 “Increase in the cost of inventories.”

The first aid kit includes dressings and medical materials. According to OKPD2, a first aid kit is an independent category of medical products and does not apply to dressings or medications (code 21.20.24.170). Therefore, in accounting for automobiles, article KOSGU 340 “Increase in the cost of inventories.”

System unit

The components of a computer, without which it cannot work, must be taken into account as a single object of fixed assets - a computer. The components of a computer are a monitor, system unit, keyboard, mouse, speakers, etc. As a general rule, each of them performs its functions as part of a complex, and not independently. Thus, the keyboard and mouse are information input devices (entering commands, text), and the monitor is its output device. Therefore, these items must be taken into account as part of a single OS object according to KOSGU 310.

In accordance with OKOF, the computer is included in the group “Other office machines” (OKOF code – 330.28.23.23). According to the Classification, code 330.28.23.23 is the second depreciation group. The useful life is three years (clause 44 of Instruction No. 157n).

If you purchase a system unit separately, assign it to expense item KOSGU 340. Since it cannot function separately, you are replacing a component of the computer.

Modem

Equipment designed to perform certain independent functions is recognized as an OS object. The external modem independently performs its functions, that is, it is used with the computer to which it is connected. Therefore, when accounting for the cost of purchasing a modem, assign it to article KOSGU 310 “Increase in the cost of fixed assets.”

Cartridges

A cartridge is a spare part for a printer, copier, scanner, that is consumables. Therefore, in accounting it must be reflected as part of inventory under article KOSGU 340. But services for replacing the cartridge are under expense item KOSGU 225.

HDD

If you purchase a hard drive as a spare part for computer equipment for its further replacement, reflect the costs under article KOSGU 340 “Increase in the cost of inventories.” And if you purchase a removable hard drive, then use expense item KOSGU 310, since its useful life is more than 12 months and it can function separately from the computer.

Uninterruptable power source

The costs of purchasing an uninterruptible power supply are reflected in subsection KOSGU 310, since the useful life of the UPS exceeds 12 months and it is used in the activities of the institution.

The rules for establishing a useful life (SPI) for income tax purposes are established by Article 258 of the Tax Code of the Russian Federation (TC RF). They are close to those for accounting, but still different.

The useful life is the period during which an item of fixed assets or an object intangible assets serves to fulfill the goals of the taxpayer's activities. The useful life is determined by the taxpayer independently on the date of commissioning of this item of depreciable property (clause 1 of Article 258 of the Tax Code of the Russian Federation).

For income tax, the establishment of a useful life is provided only in temporary terms. There is no provision for establishing a useful life in the volume of products produced (this method is possible in accounting).

Shock absorption groups

The Tax Code of the Russian Federation distributes all fixed assets according to 10. Therefore, as a rule, the main task is to determine which depreciation group our fixed asset item belongs to, after which we set the useful life based on the terms established for this group.

Depreciable assets are combined in the following ten depreciation groups(Clause 3 of Article 258 of the Tax Code of the Russian Federation):

Selection of SPI within a depreciation group

For each depreciation group, a useful life is established in the form of an interval. For example, for the 7th depreciation group - over 15 years up to 20 years inclusive. This means that we have the right, by our decision, to choose any useful life within this interval.

Example

For the 7th depreciation group, you can set SPI from 15 years and 1 month and up to 20 years inclusive.

Please note that the lower interval is formulated as “over”, that is, the period of 15 years does not belong to the 7th depreciation group, but to the 6th. The seventh depreciation group begins with SPI of 15 years and 1 month.

We have the right to establish any SPI within the interval for the depreciation group.

Sometimes this decision will be determined in the accounting policies of the organization. For example, in the accounting policy it can be written that the organization establishes a minimum (maximum, other) SPI within each group. Then the organization must follow its accounting policies. If such an order is not defined in the accounting policy, then a decision on SPI can be made each time based on the situation. You can take one fixed asset item into account as part of the 7th group, as 16 years and 2 months, and another, as 19 years.

The SPI is set in months, so the period may not be equal to whole years.

For profitable companies, it is usually more profitable to set the minimum possible SPI. For unprofitable ones, it may be better to set the maximum SPI.

Algorithm for determining useful life

The algorithm for determining the useful life is as follows:

1) We determine the depreciation group of a fixed asset object according to the Classification of fixed assets

Approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1. This is a rather voluminous document in which fixed assets are distributed into depreciation groups. The Classification indicates (all-Russian classifier of fixed assets), name and note.

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.

Example

We determine the depreciation group of a personal computer.

In, approved. Decree of the Government of the Russian Federation dated January 1, 2002 N 1 in the Second depreciation group states:

Code OKOF 330.28.23.23 - Other office machines ( including personal computers and printing devices for them; servers of various performance; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks).

Accordingly, a personal computer belongs to the second depreciation group. The useful life of a Personal Computer is set in the range from 2 years and 1 month to 3 years.

Please note that assets worth up to 100,000 rubles can be written off as expenses at a time (clause 1, article 256 and clause 1, article 257 of the Tax Code of Russia (TC RF)).

Example

We determine the useful life of a Nissan Almera passenger car. In we find:

TO third depreciation group(useful life over 3 and up to 5 years) include:

Passenger cars (OKOF code 310.29.10.2).

Accordingly, we include a car into the third depreciation group and set any period in the range from 3 years and 1 month to 5 years.

Example

We determine the useful life of a truck with a carrying capacity of 0.4 tons. We find:

Trucks with a diesel engine having a technically permissible maximum weight of not more than 3.5 tons (OKOF code 310.29.10.41.111)

Trucks with a gasoline engine, having a technically permissible maximum weight of not more than 3.5 tons (OKOF code 310.29.10.42.111)

Accordingly, we include freight car into the third depreciation group and set any period in the range from 3 years and 1 month to 5 years.

If we have found our fixed asset object in , then the problem is solved. If you haven’t found it, then move on to the next points of our action algorithm.

2) Determine the depreciation group of a fixed asset using OKOF

It may turn out that your fixed asset item is not in . This is because fixed assets are detailed down to the class level. And each fixed asset object is one of the types that is included in a class.

In such a situation we will need . Fixed assets are listed to the type level. Therefore, it is often necessary to first determine the asset code. Then, using the code, determine the class of fixed assets. After which, accordingly, find the depreciation group and, accordingly, set the useful life.

Example

We determine the depreciation group of the purchased Digital Video Camera.

There is no such fixed assets object (since it contains consolidated positions of fixed assets to the group level).

In OKOF we find under the code 330.26.70.13 “Digital video cameras”. This type of fixed assets is included in the group "Optical devices and photographic equipment", OKOF code 330.26.70.

Using OKOF code 330.26.70 we find in the OS Classification in the third depreciation group:

Optical instruments and photographic equipment (OKOF code 330.26.70)

Accordingly, the Digital Video Camera belongs to the 3rd depreciation group (useful life over 3 years and up to 5 years inclusive).

3) Determine the SPI of an object that is missing from the OKOF and in the OS Classification

It should be noted that not all types of fixed assets can be found in and in. For those types of fixed assets that are not indicated in these directories, the useful life is established by the taxpayer in accordance with technical specifications or recommendations of manufacturers (clause 6 of article 258 of the Tax Code of Russia).

Example

Truck cranes are not listed in the Classification. The acceptance certificate (certificate) stated that the service life of the crane was set at 1.5 shifts in certified mode for 10 years. Based on this, the taxpayer rightfully classified the fixed asset as group 5.

(Resolution of the Federal Antimonopoly Service of the Far Eastern District dated May 19, 2010 N F03-3239/2010 in case N A16-1033/2009).

Example

The slot for transporting live fish is not specified in the Classification. A “slot for transporting live fish” is a navigable container used in the process of fishing, both on the river and at sea. Based on the taxpayer’s documents, the fixed asset was classified as the 5th depreciation group.