Question:

The Company is building a mining and metallurgical plant in an area equivalent to the regions of the Far North. Most of the Company's employees work on a rotational basis. Employees live in the Administrative and Hotel Building, which also houses office space and a canteen. The building was re-planned - the area of ​​​​office premises, living rooms was increased, and a gym equipped with sports equipment (simulators) was equipped to ensure normal working and rest conditions for employees. Also, shower cabins, a sauna, a billiard table were equipped in the room next to the gym. There is no recreational infrastructure in the staff camp.

According to the direct transition key from OKOF OK 013-94 to OKOF OK 013-2014 (SNA 2008) for sports equipment (code 16 3693000 according to OKOF OK 013-94), the OKOF code 220.42.99.12 (Facilities for sports and recreation), depreciation group - the second (property with a useful life of more than 2 years to 3 years inclusive).

1. Can the depreciation of the building, taking into account the gym, as well as the depreciation of the equipment of the gym (exercise equipment, shower room with shower cabins, sauna) be included in expenses for income tax purposes?

2. Is the OKOF code 220.42.99.12 correctly selected, taking into account the fact that simulators and other sports equipment are not structures, and are included in the OS group “Industrial and household equipment”?

Answer:

The possibility of recognition in the tax base for income tax depreciation expenses for the premises and equipment of the gym is an ambiguous issue. According to the Ministry of Finance and tax authorities, such expenses are not taken into account for tax purposes. However, there are court decisions in which the court supported the taxpayer, allowing similar expenses to be taken into account. In this case, you need to make your own decision regarding this tax risk, taking into account all the objective factors you have.

Instead of the OKOF code 220.42.99.12 for simulators and other sports equipment, it is recommended to use the code 330.32.30.14 "Projectiles, inventory and equipment for physical education, gymnastics and athletics, classes in gyms, fitness centers."

Rationale:

In accordance with the norms of labor legislation, the employer is obliged to finance measures to improve working conditions and labor protection, in the amount of at least 0.2% of the cost of production of products, works, services (Article 226 of the Labor Code of the Russian Federation).

A typical list of activities annually implemented by the employer at the expense of these funds was approved by Order of the Ministry of Health and Social Development of Russia dated March 1, 2012 No. 181n. According to paragraph 32 of this list, the employer can purchase, maintain and update sports equipment, as well as install new or reconstruct existing sports facilities. The document states that a specific list of measures to improve working conditions and labor protection is determined by the employer based on the specifics of his activities.

According to most experts, these expenses can be taken into account for profit tax purposes as expenses due to the direct requirements of labor legislation. Nevertheless, we note that in this case, there are still significant tax risks.

The point is that when calculating tax base for income tax, income is reduced by the amount of expenses incurred, with the exception of expenses listed in Article 270 of the Tax Code of the Russian Federation. And according to paragraph 29 of Article 270 of the Tax Code of the Russian Federation, expenses for paying employees for classes in sports sections, for paying for goods for personal consumption of employees, as well as other similar expenses incurred in favor of employees, are not taken into account for tax purposes. As a rule, inspectors give priority to this norm, considering the expenses for the physical education of employees, not due to their direct labor duties, as not taken into account for tax purposes on the basis of clause 29 of Article 270 of the Tax Code of the Russian Federation. The fact that the need to make such expenses is due to the requirements of labor legislation, in their opinion, does not prevent their exclusion from the tax base.

The Ministry of Finance has also repeatedly spoken out against accounting for such expenses for tax purposes. Thus, Letter No. 03-03-06/1/56736 dated November 11, 2014 states that, according to the agency, the costs of implementing measures to develop physical culture and sports are not taken into account when calculating corporate income tax. At the same time, the letter contained a reference to the aforementioned item 32 of the List of Standard Measures, from which it follows that, according to specialists of the Ministry of Finance, the mention of the relevant expenses in the Standard List of Measures does not guarantee the possibility of taking them into account for tax purposes. And in Letter No. 03-03-06/1/75464 dated December 16, 2016, it is indicated that activities related to the physical education and sports of employees are carried out outside working hours and are not related to the production activities of employees of the organization, therefore, these expenses, as well as other similar expenses incurred in favor of employees are expenses not taken into account when forming the tax base for corporate income tax. With this provision, clause 29, article 270 of the Tax Code of the Russian Federation, priority is given to clause 7, clause 1, article 264 of the Tax Code of the Russian Federation, according to which other costs associated with the production and (or) sale include, in particular, the costs of ensuring normal working conditions and safety measures provided by law Russian Federation. The Ministry of Finance in the letter draws attention to the fact that such expenses, taken into account for tax purposes, should be directly related to the production activities of an employee of the organization.

Thus, the claims of the tax authorities regarding the validity of the recognition of depreciation amounts for the building in the part occupied by the gym and sports equipment are not ruled out. There is a good chance that when checking, the inspectors will rely on the literal content of the norm of clause 29 of Art. 270 of the Tax Code of the Russian Federation and exclude these expenses from the tax base.

In the same time arbitrage practice on this issue, in some cases, it is in favor of the taxpayer.

Thus, in the Decree of the Federal Antimonopoly Service of the Moscow District dated December 13, 2010 No. KA-A40 / 15021-10, the possibility of accounting for the purposes of taxation of profits for the maintenance and operation of the premises of the recreation complex (a gym with sports equipment, a billiard room with a corner sofa and a bar counter, a room rest, showers, bathrooms, swimming pool, steam room). The tax authorities insisted on the exclusion of expenses from the tax database, referring to their economic groundlessness, the absence of employment contracts references to the provision by the employer of the employee with the specified premises for their use for recreation purposes. It was also pointed out that the nature of the production activities carried out by the company did not require the allocation of separate premises for recreation and, accordingly, the incurring costs for the maintenance and operation of these premises in order to ensure normal working conditions for employees. The judges supported the taxpayer, pointing out that the possibility of using the health-improving complex by employees is indicated in the Internal Labor Regulations, which were referred to in employment contracts. The court also pointed out that the obligation of the employer to ensure normal working and rest conditions for employees is not related to any special nature of work or type of activity, and the legislation does not establish specific requirements for equipping premises for rest, psychological relief and sanitary services for employees.

In the Decree of the Federal Antimonopoly Service of the Urals District dated 05.09.11 No. F09-5411 / 11, the court recognized that the costs in the form of depreciation of a room equipped as a rest room and psychological relief, as well as depreciable property (sports equipment, treadmills, a billiard table, an exercise bike) were taken into account by the taxpayer for the purposes of taxation of profits lawfully.

Thus, accounting in the tax base for depreciation amounts for the premises and equipment of the gym, in our opinion, is legitimate, but is associated with a high risk of claims. tax authorities. At the same time, taking into account the existing arbitration practice, there is a possibility of challenging such claims in court.

If you decide to take into account these expenses for tax purposes, we recommend fixing in the labor or collective agreement the corresponding obligation of the employer to provide employees with certain working and living conditions during the shift period. If employees have the opportunity to use the gym during the working day, this day will make it possible to consider these costs in the same way as the costs of maintaining a relaxation room and psychological unloading (an approach that can be traced in court decisions). The fact that there is no health-improving infrastructure in the staff residence may also become an additional argument in your favor for the judges. However, before taking on these tax risks, we recommend that you first evaluate the costs of financial and other resources associated with a possible litigation and make a final decision based on its appropriateness.

According to the current OKOF (put into effect by the Order of Rosstandart of December 12, 2014 No. 2018-st), code 220.42.99.12 is intended to reflect facilities for sports and recreation, incl. sports grounds for sports games, mainly outdoors, recreational facilities (golf courses, beach facilities, mountain shelters, park areas, etc.)

The explanations given to Table 1 of the document indicate that the "Constructions" group includes engineering and construction facilities erected with the help of construction and installation works. Structure - the result of construction, which is a three-dimensional, planar or linear building system, which has ground, above-ground and (or) underground parts, consisting of load-bearing, and in some cases, enclosing building structures and designed to perform production processes various types, storage of products, temporary stay of people, movement of people and goods.

Buildings are objects that are firmly connected to the ground. Examples of structures are such objects as highways, streets, automobile, railways, airfield runways; bridges, flyovers, tunnels; waterways, dams and others hydraulic structures; main pipelines, communication and power lines; local pipelines, mines and facilities for recreation, entertainment and leisure activities. The equipment installed on the structure is not included in the structure and is classified in the relevant groupings of machinery and equipment.

As you rightly pointed out, exercise machines and other sports equipment of the gym for the purposes of the OKOF classification cannot be considered as structures.

By order of the Federal Agency for Technical Regulation and Metrology dated 08.05.2018 No. 225-st, Amendment 5/2018 OKOF was introduced, which included new codes in OKOF, including code 330.32.30.14 “Projectiles, inventory and equipment for physical education, gymnastics and athletics , classes in gyms, fitness centers. This code refers to the OKOF grouping "Machinery and equipment, including household inventory, and other objects", the group "Other machines and equipment" and is currently more suitable for accounting for gym equipment.

* According to the Order of the Ministry of Finance of the Russian Federation dated December 27, 2017 No.  255n “On Amendments to the Instructions on the Application budget classification of the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n "from 01/01/2018, subarticle 411 "Depreciation of fixed assets" of KOSGU is applied to reflect the depreciation on account 0.104.00.000 "Depreciation".

When organizing sports and campfire sites, special attention should be paid to the safety of these facilities, compliance with all necessary requirements established by GOST and other regulatory documents.

In conclusion, let us once again note the importance of the decisions of the commission on the receipt and disposal of assets in terms of determining the useful life of sports, campfire sites and other leisure facilities. The assignment of property to one or another depreciation group affects the average annual cost of property and, consequently, the amount of tax on property of organizations.

If it is impossible to determine the OKOF code in the new classifier by the listed methods, then the institution should designate the fixed asset object with a conditional code that is remotely suitable in meaning to this fixed asset.
In any case, the determination of a specific OKOF code is based on the subjective judgment of the institution's officials.

Is it necessary to replace OKOF codes for fixed assets accepted for accounting before 01/01/2017.

In 2018, no official clarifications were given regulating the replacement of OKOF codes for fixed assets accepted for accounting before 01/01/2017. However, institutions that have fixed assets and intangible assets, must submit Form No. 11 (short), Form No. 11 (transaction), as well as a Declaration on property tax to the territorial statistical bodies. One of the indicators of these forms is the OKOF codes, so in 2018 it is still desirable to replace the OKOF codes for fixed assets accepted for accounting before 01/01/2017.

Table of the most common OKOF codes

The main thing	Code according to OKOF OK 013-2014 (SNA 2008)
Microwave	330.28.93.15.120 - Industrial cooking or heating equipment
Iron	330.28.94.21 - Machinery for washing, cleaning, wringing, ironing, pressing, dyeing, winding and similar processes of textile yarn and textile articles; felt processing equipment
Fitness equipment	330.32.99.53.120 - Vocational training simulators
Projection screen	330.26.70.17 - Flashlights; photo enlargers; equipment for photographic laboratories; negatoscopes, projection screens
Information Table
Thermometer	330.26.51.51 - Hydrometers, thermometers, pyrometers, barometers, hygrometers and psychrometers
coffee machine	330.28.93.17.220 - Equipment for the preparation or production of beverages
laminator	330.28.99.11.146 - Film lamination machines
Dictaphone	330.28.23.12.120 - Devices for recording, copying and outputting data with the functions of counting devices, pocket
camouflage net
angle grinder	330.28.93.13.132 - Grinding and polishing machines
Theatrical scenery and props
Musical instruments	330.32.99.53 - Instruments, apparatus and models intended for demonstration purposes
Panel on the wall	330.32.99.53.190 - Models, models and similar display items
sun canopy	330.13.92.29.190 - Other finished textile products, not included in other groups
Educational literature	740.00.10.01 - Literary works
Office furniture	330.28.99.39.190 - Other special-purpose equipment not included in other groups
Uninterruptable power source	320.26.30.11.190 - Other communication transmitting equipment with receiving devices, not included in other groups

Article prepared

when determining the depreciation group, first of all, you must be guided by the Classification approved. According to the All-Russian Classifier of Fixed Assets, simulators and sports equipment are included in section 16 3693000 - “Sports Inventory”, and this corresponds to the second depreciation group - property with a useful life of over 2 years to 3 years inclusive.

The rationale for this position is given below in the materials of the Glavbukh System

1. Recommendation: How to determine the period during which the property will be depreciated in tax accounting

In tax accounting, depreciate property over its useful life.

Basic Rules

The useful life of the fixed asset is determined independently according to the following rules: *

• first of all, be guided by the Classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1. In this document, fixed assets, depending on their useful life, are combined into 10 depreciation groups and arranged in ascending order of useful life (clause 3, article 258 of the Tax Code of the Russian Federation). To determine the useful life, find the name of the fixed asset in the Classification and see which group it belongs to;
• if the fixed asset is not specified in the Classification, then set its useful life based on the manufacturer's recommendations and (or) technical specifications.

Such rules are established by paragraphs and articles 258 tax code RF.

If the fixed asset is not mentioned in the Classification, and there is no technical documentation for it, you can determine the depreciation group and useful life by contacting the Ministry of Economic Development of Russia with a corresponding request. Such recommendations are contained in the letter of the Ministry of Finance of Russia dated November 3, 2011 No. 03-03-06/1/711.*

In addition, in such situations, depreciation is allowed according to uniform rates, approved by the Decree of the Council of Ministers of the USSR of October 22, 1990 No. 1072. However, the legitimacy of using these rules, most likely, will have to be defended in court. There are examples in arbitration practice judgments confirming the validity of this approach (see, for example, the definition of the Supreme Arbitration Court of the Russian Federation dated January 11, 2009 No. VAS-14074/08, the resolution of the Federal Antimonopoly Service of the West Siberian District of May 5, 2012 No. A27-10607 / 2011, the Far Eastern District of 19 May 2010 No. A16-1033 / 2009 and dated December 29, 2009 No. F03-5980 / 2009, North-Western District dated September 15, 2008 No. A21-8224 / 2007).

Elena Popova,

state councilor tax service RF I rank

2. Decree of the Government of the Russian Federation of 01.01.2002 No. 1 “On the Classification of Fixed Assets Included in Depreciation Groups (as amended as of December 10, 2010)”

Second group
(property with a useful life of more than 2 years up to 3 years inclusive)

3. Decree, Classifier of the State Standard of Russia of December 26, 1994 No. 359, OK 013-94 “All-Russian Classifier of Fixed Assets (OKOF). OK 013-94 (codes 14 3010000 - 25 0004000) (as amended on April 14, 1998)"

The crossbar, bars, goat, rings, rope, flip board, mats - all this sports equipment of an educational institution, at first glance, quite fit the definition of fixed assets. But these items cannot be found by the transition key in the new OKOF.

Is there sports equipment in the new OKOF

Both Instruction No. 157n and the Fixed Assets standard contain a key feature - the useful life, which for fixed assets must exceed 12 months. Moreover, Instruction No. 157n explicitly states that the useful life should be determined, among other things, in order to decide whether property should be classified as fixed assets or not (clause 44 of Instruction No. 157n).

The useful life is determined by the institution itself based on the expected period of receipt of economic benefits and useful potential contained in the asset (clause 35 of the Standard "Fixed Assets"). If the property is mentioned in the Government Decree No. 1 dated 01.01.2002, the useful life should be taken from this document. If it is not there, the useful life should be determined by the permanent commission of the institution for the receipt and disposal of assets.

It is useless to look for sports equipment in Resolution No. 1. Because it is based on the classifier OKOF OK 013-2014 (SNA 2008). In a transitional key, it is said that for positions OKOF OK 013-94, which, according to OKOF OK 013-2014 (SNA 2008) are not fixed assets, the entry “Not fixed assets” is made in the column “Position name”. And it will not be possible to select the OKOF code for sports equipment in the new classifier using the transition key (see table).

"In a relationship material assets, which, in accordance with Instruction No. 157n, relate to fixed assets, but these values ​​​​are not included in OKOF OK 013-2014 (SNA 2008), in this case, such objects are taken into account as fixed assets with a grouping according to the All-Russian classifier of fixed assets OK 013 -94".

For a long time, there was a misconception among accountants, treasury workers and auditors: “if it is in the OKOF, then it is a fixed asset.” In fact, there has never been such a provision in the legislation. The Ministry of Finance provides clarifications in a letter dated December 27, 2016 No. 02-07-08 / 78243:

Therefore, you first need to determine the useful life for sports equipment. And already the term will show how the item should be classified: as a fixed asset or inventories.

Table. We are looking for sports equipment by transitional key

OKOF code according to OK 013-94	Name	OKOF code according to OK 013-2014
	Sports parachutes	Are not fixed assets
	ski poles	Are not fixed assets
		Are not fixed assets
	Sports sleigh	Are not fixed assets
	Hockey balls and pucks	Are not fixed assets
		Are not fixed assets
	Judicial, training and other equipment for winter sports. Equipment for preparing equipment for winter sports	Are not fixed assets
	Water skiing and diving equipment	Are not fixed assets
	Inventory for equipment of rowing distances and pools for sports swimming and water polo	Are not fixed assets
	Referee, training and other equipment for water sports	Are not fixed assets
	Equipment for acrobatics	Are not fixed assets
	Equipment for artistic gymnastics	Are not fixed assets
	Equipment for rhythmic gymnastics	Are not fixed assets
	Referee, training and other equipment for acrobatics and gymnastics	Are not fixed assets
	Track and Field Equipment	Are not fixed assets
	Equipment for athletics throwing and pushing	Are not fixed assets
	Equipment for track and field jumps	Are not fixed assets
	Referee, training and other equipment for athletics	Are not fixed assets
	Basketball equipment	Are not fixed assets
	Volleyball equipment	Are not fixed assets
	Football and handball equipment	Are not fixed assets
	Equipment for tennis and badminton	Are not fixed assets
	Badminton equipment sets	Are not fixed assets
	Table tennis equipment	Are not fixed assets
	Field hockey equipment	Are not fixed assets
	Equipment for urban sports	Are not fixed assets
	Equipment for playing chess and checkers	Are not fixed assets
	Referee, training and other equipment for sports games	Are not fixed assets
	Other sports game equipment	Are not fixed assets
	Balls and sports balls	Are not fixed assets
	Equipment for mountaineering	Are not fixed assets
	Boxing equipment	Are not fixed assets
	Wrestling equipment	Are not fixed assets
	Equipment for equestrian sports	Are not fixed assets
	Archery equipment	Are not fixed assets
	Equipment for bullet and trap shooting (except for weapons and ammunition)	Are not fixed assets
	Weightlifting equipment	Are not fixed assets
	Fencing equipment	Are not fixed assets
	Referee, training and other equipment for applied sports	Are not fixed assets
	Sports instruments and devices for research and coaching	Are not fixed assets
	Instruments and devices for referees and information sports	Are not fixed assets
	Equipment for general physical training of the population (dumbbells, expanders, snow scooters, etc.)	Are not fixed assets
	Equipment for general physical training of athletes	Are not fixed assets
	Multipurpose cargo trainers	Are not fixed assets
	Isometric universal trainers	Are not fixed assets
	Sports products for educational institutions and preschool institutions	Are not fixed assets
	Sports equipment and inventory for educational institutions	Are not fixed assets
	Sports equipment and inventory for preschool institutions	Are not fixed assets
	Children's sports sets	Are not fixed assets
	Equipment operational sports facilities. Equipment for transportation and storage of sports equipment	Are not fixed assets
	Operational equipment for sports facilities	Are not fixed assets
	Equipment for transportation and storage of sports equipment	Are not fixed assets
	Other tourism and sports equipment	Are not fixed assets
	Other tourism equipment	Are not fixed assets
	Other sports equipment	Are not fixed assets

What decision can the committee make?

The commission for the receipt and disposal of non-financial assets may set such parameters for gymnastic apparatus.

1. Since there are no instructions on how to choose depreciation groups for gymnastic apparatus and equipment in the current version of Decree No. 1, and the ability to independently predict the useful life, set the useful life according to the depreciation group specified in Decree No. 1 as amended on July 6, 2015 .

2. Since sports equipment is not included in fixed assets according to OK 013-2014 (SNA 2008), on the recommendation of the Ministry of Finance (letter No. 02-07-08 / 78243) for gymnastic apparatus and equipment, set the code according to OK 013-94 - 16 3693230 "Inventory for gymnastics".

balls

Prior to the entry into force of the classifier OK 013-2014 (SNA 2008), sports balls were in the list of codes OK 013-94 and were included in the second depreciation group. Therefore, during inspections, the auditors demanded that sports balls be classified as fixed assets. But a sports ball will last three years only if it has been in the closet for all three years. For example, soccer balls sometimes become unusable even after one game. Accountants may face a similar requirement now. To avoid this, you can do the following.

1. By decision of the permanent commission on the receipt and disposal of assets, establish a useful life of less than a year for sports balls and other manual sports equipment (racquets, jump ropes, shuttlecocks, hand expanders, clubs, ski poles). For example, one month, three months.

2. Prescribe in accounting policy that the types of sports equipment listed in the decision of the commission are classified as inventories. It is necessary not only to refer to the decision of the commission, but to provide a complete list of types of sports equipment.

Sportswear

Sportswear and footwear belong to soft inventory, regardless of the useful life (clauses 99 and 118 of Instruction No. 157n). Officials confirm that for material assets, which are recognized under paragraph 99 of Instruction No. 157n as material reserves, regardless of the value of the objects and the terms of their operation, the provisions of the Fixed Assets standard do not apply. Thus, in 2018, sportswear and footwear should still be considered as inventories - soft inventory.

Playground

The concept of "sports ground" in the OKOF classifier is not defined. But it contains an indication that "the structures of sports and playgrounds are counted as structures, including foundations and all equipment that is an integral part of them." In GOST R 55677-2013 “Equipment for children's sports grounds. Design safety and test methods. General requirements» says:

“3.1. Children's sports ground: a specially equipped area designed to preserve and promote health, develop the psychophysical abilities of children in the process of their conscious motor activity, including equipment and coverage of a children's sports ground.

3.2. Sports ground cover: the surface layer of a sports field with shock-absorbing properties to prevent injury to a child in the event of a fall.

That is, a children's sports ground is, first of all, an equipped area. Therefore, it is better to classify a sports ground as a structure - real estate (Article 130 of the Civil Code). But the rights to real estate require mandatory state registration. In addition, the right of operational management of the facility is not movable property cannot be registered separately from the right of permanent (unlimited) use to the corresponding land plot. The probability of registering a newly created sports ground as a real estate object is low. And without registration, the institution does not have the right to reflect the property in its accounting. There are three exits from this impasse.

1. If a children's sports ground is created on the territory of the site on which the building of the institution is located, it can be considered as an outbuilding, which is part of the inventory object "building" (clause 45 of Instruction No. 157n). In this case, the site must be reflected in inventory card(f. 0504031) buildings. And not just indicate the fact of the presence of a sports ground, but also describe the composition of the equipment. Then the inspectors will not have a reason to declare that the sports ground is not reflected in the accounting.

2. It is possible to classify a children's sports ground as an object of movable property. Base: sports equipment that is placed on the site can be dismantled. The decision on the classification of the sports ground should be taken by the permanent commission of the institution for the receipt and disposal of assets.

With this option, in the inventory card (f. 0504031) you need to fully describe all sports equipment. A suitable OKOF code would be 220.42.99.12.110 "Outdoor sports grounds". In Resolution No. 1, the depreciation group is not indicated for this OKOF code. But it is available for the group code 220.42.99.12 "Facilities for sports and recreation." This is the second depreciation group, the term is three years (36 months).

3. You can take into account and take into account not the construction of the "sports ground", but individual independent elements of sports equipment. The basis for this decision: each object of sports equipment located within the territory of the sports ground performs an independent function, can be operated independently, has a different wear mode and actual service life.