Which depreciation group does the washing machine belong to in 2021?

Depreciation groups of fixed assets in 2021 are determined according to new rules. The table will help you determine exactly where to place your property. And the instructions will tell you which classifier to use for depreciation groups.

To avoid making mistakes in calculations, an accountant needs:

• use a new classifier of fixed assets,
• view the table of classification of depreciation groups of fixed assets in 2021,
• calculate the useful life.

Companies must determine the depreciation periods of assets in tax accounting according to the new classification of fixed assets. The Government of the Russian Federation made changes to the current classification by resolution No. 640 dated 07/07/16.

All fixed assets in the classification are divided according to codes from OKOF. In 2021, OKOF OK 013-2014 (SNA 2008) is in effect. It was approved by order of Rosstandart dated December 12, 2014 No. 2018-st.

Classification of fixed assets included in depreciation groups

To calculate depreciation in tax accounting, the accountant determines which depreciation group the fixed asset belongs to. This will allow you to find out over what period the fixed assets need to be depreciated. There are ten depreciation groups in 2021. Here are instructions on how to assign an OS to a specific group.

An error when choosing a depreciation group for a fixed asset can lead to the additional charge of two taxes at once - on profit and on property. Inspectors often find such errors. This was recently confirmed by the Federal Tax Service in a review of typical violations, which it posted on its website. Use our cheat sheet to check if you are choosing the correct depreciation group

First of all, we look for a fixed asset in the Classifier of fixed assets by depreciation groups in 2021 - a detailed table with codes is later in the article. It is a table that is divided by depreciation group. For each group the following are indicated:

• OKOF codes,
• names of fixed assets that are included in it,
• notes.

If you do not find a fixed asset in the classification, then look at its code in OKOF and use it to determine which depreciation group the asset belongs to.

It may happen that your fixed asset is not in OKOF or in the Classifier. Then you determine the useful life and depreciation group according to technical documentation or manufacturer’s recommendations (letter of the Ministry of Finance dated March 22, 2017 No. 03-03-06/1/16322).

An error when choosing a depreciation group for a fixed asset can lead to the additional charge of two taxes at once - on profit and on property. Inspectors often find such errors. This was recently confirmed by the Federal Tax Service in a review of typical violations, which it posted on its website. If a fixed asset is in the wrong group, it is safer to reconsider its useful life and recalculate depreciation.

First group (all short-lived property with a useful life from 1 year to 2 years inclusive)

Code OKOF

Name	Note
cars and equipment
320.26.30.11.190	Other communication equipment transmitting with receiving devices, not included in other groups	special tool kits for telecommunications equipment and line-cable works; devices and equipment for operational work in connection with
330.26.51.66	Instruments, instruments and machines for measurement or control, not included in other groups	equipment and auxiliary equipment for well research
330.28	Machinery and equipment not included in other groups	equipment for preparatory work during repair and maintenance of production wells
330.28.1	General purpose machinery and equipment	hand and mechanized construction and installation tools
330.28.12.12.120	Air motors, rotary air motors, air turbines	—
330.28.13.1	Pumps for pumping liquids; liquid lifters	condensate, feed and sand pumps, soil pumps, slurry pumps
330.28.13.24	Mobile air compressors on wheeled chassis	—
330.28.13.28	Other compressors	—
330.28.22.18	Lifting, transporting and other loading and unloading equipment	mobile scraper belt conveyors; equipment, tools and fixtures, fastening devices for the production and installation of ventilation and sanitary products and products; mechanisms, tools, devices, instruments and devices for electrical installation and commissioning work on equipment for industrial enterprises
330.28.22.18.180	Loading and unloading equipment for rolling mills, not included in other groups	steel rolling rolls for section rolling, strip and sheet rolling mills
330.28.29	Other general purpose machinery and equipment, not included in other groups	tools for metalworking and woodworking machines; diesel engines and diesel generators with a cylinder diameter over 160 mm (diesel and drilling diesel generators)

OKOF codes in 2021

All-Russian classifier of fixed assets. Its official abbreviated name is OK 013-2021 (SNS 2008) or OKOF. In 2021, it is still approved by order of Rosstandart dated December 12, 2021 No. 2021-st. At the beginning of 2021, the latest edition of OKOF was dated 05/08/2021. This means that there are no new OKOF codes or changes to them in 2021.

How to use OKOF in 2021

Find its OS code in OKOF. If it is 9-digit, discard the last digit and look in the Classification for the combination XXX.XX.XX.X. If unsuccessful, discard the last digit again and repeat the search. If it fails again, it means your OS is not in the Classification.

There are legally approved Lists that list tax-exempt property codes. Based on this data, enterprises analyze their facilities and decide on tax minimization.

Accounting for self-propelled vehicles

1. The first and basic rule, which applies to absolutely any equipment, is strict adherence to the user instructions. Under no circumstances should the unit be overloaded and be sure to take breaks from its operation after the time recommended by the manufacturer. Continuous operation for too long will inevitably lead to overheating of the motor and some components of the device, which can lead to premature wear.

2. In most cases, cleaning with floor scrubbers is carried out using chemicals that increase the efficiency of the process. It is very important to use only those detergents and cleaning products that are acceptable for use on this type of equipment. Powders and liquid formulations of poor quality or the wrong type can lead to damage to the cleaning machine, the repair of which can result in significant financial costs.

3. When purchasing professional technical equipment for cleaning public premises, in no case should you forget about their timely maintenance, because in essence, this is the same transport, albeit specific. Warranty, post-warranty service and repair of scrubber dryers must be carried out exclusively in official service centers and in partner organizations of the seller.

• Under no circumstances should you save on spare parts by replacing original components with cheaper analogues of dubious origin and quality.

• All consumables must be replaced on time, as required by the instructions.

• Also, do not try to repair equipment yourself, which will only aggravate the situation, unless, of course, you are a specialist in this field.

4. Both the operation and storage of automatic scrubber dryers require a special approach. After completing the work, the device must be installed in a dry, warm room. Sudden temperature changes, as well as high air humidity, can lead to corrosion processes on the metal parts of the device. You should also avoid close proximity to heat sources, which can cause the rubber seals to dry out and the unit to fail prematurely.

5. One of the common causes of breakdowns of cleaning equipment is the accumulation of dirt and dust on its individual parts. To avoid such risks, it is necessary to thoroughly clean the cleaning equipment after each work cycle, paying special attention to those elements that are in direct contact with contaminated surfaces. By observing the above operating rules and performing scheduled maintenance on time, you can significantly extend the service life of the unit and protect it from breakdowns.

Source:

The minimum useful life of the 3rd depreciation group is 37 months (3 years and 1 month);

The maximum useful life of the 3rd depreciation group is 60 months (5 years).

The 3rd depreciation group may include fixed assets of the category:

— Facilities and transmission devices

- Cars and equipment

— Means of transport

— Industrial and household equipment

Example

The 3rd depreciation group includes:

Lifting and transport equipment (Elevators) (OKOF code 330.28.22.1)

Sheet-fed offset copying machines for offices (OKOF code 330.28.23.22)

Other office machines for sorting and counting coins, banknotes and lottery tickets (OKOF code 330.28.23.23)

Passenger cars (OKOF code 310.29.10.2)

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

Motorcycles (OKOF code 310.30.91)

Household air conditioner

Refrigerator (household)

1) For fixed assets belonging to 3 – 7 depreciation groups, a depreciation bonus of no more than 30% can be applied (clause 9 of Article 258 of the Tax Code of the Russian Federation).

2) For fixed assets of 3–10 depreciation groups (with the exception of buildings, structures, and transmission devices belonging to 8–10 depreciation groups), an investment tax deduction can be applied (Article 286.1 of the Tax Code of the Russian Federation).

3) Increased depreciation rate 3 (for corporate income tax) on the leased asset does not apply to fixed assets belonging to depreciation groups 1 - 3 (clause 2 of Article 259.3 of the Tax Code of the Russian Federation, see increased depreciation rate).

4) Taxpayers have the right to apply an increased depreciation rate 2 (for corporate income tax) in relation to depreciable fixed assets included in depreciation groups 1–7 and produced in accordance with the terms of a special investment contract (clause 6, clause 1, article 259.3 of the Tax Code of the Russian Federation, participants in special investment contracts).

(property with a useful life of more than 3 years up to 5 years inclusive)

Facilities and transmission devices

Code OKOF	Name	Note
220.41.20.20.300	Constructions of fuel and energy, petrochemical, gas chemical and chemical enterprises	structures for maintaining reservoir pressure
220.41.20.20.342	Oil and gas gathering network	—
220.41.20.20.500	Structures for the forestry industry, flour-grinding and feed milling industries, structures for agricultural production	—
220.42.21.12.140	Process pipeline	internal and external technological communications and pipelines
220.42.21.12.190	Other local pipelines	—
220.42.99.11.142	Gas well for production drilling	—

Classifier of fixed assets in the 2021 edition

Step 3. Establish the exact service life of the object. After all, according to the OKOF code, the classifier gives a “fork” in terms of service life. For example, for passenger cars from the third depreciation group - over three years and up to five years inclusive. The company sets the exact period of use of the object itself - within the terms according to the Classifier.

Depreciation groups of fixed assets are a breakdown of fixed assets into groups based on their useful life. It is used to calculate depreciation. The division of this property is carried out on the basis of the All-Russian Classifier of Fixed Assets (OKOF 2020). Based on the period, the depreciation rate is calculated. In the article you will find a table and a Directory of all OS groups current for 2021.

The OKOF 2021 classifier is a table that includes 22 groups. Groups include codes and names of fixed assets. The code has the following structure: ХХХ.ХХ.ХХ.ХХ.ХХХ. Each group of symbols contains certain information about the OS object.

The most widespread practice is to use a general standard based on dividing fixed assets into single depreciation groups. The most detailed classification, logically related to grouping by age, by natural material, is called the OKOF classification.

In addition, in such situations, depreciation is allowed to be calculated according to uniform standards approved by the resolution of the Council of Ministers of the USSR of October 22. However, the legality of using these standards will most likely have to be defended in court. In arbitration practice there are examples of court decisions confirming the validity of this approach, see the Resolution, Classifier of the State Standard of Russia from the Decree of the Government of the Russian Federation from the Third group of property with a useful life of over 3 years to 5 years inclusive.

This huge document presented, perhaps, all possible types of objects that could only be important for the company’s accounting 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 will come into effect in 2020.

When they enter the electrolyte, they release electrons, which generate electricity by moving along the grids. Leaving the positive grid of the first element and the negative grid of the other, they produce two volts of electricity. Lead and red lead are transformed chemically. When electrons from the first element enter the second, they gain two more volts, which increases the total voltage to four volts, and so on. At the output of the sixth element, the output already has a total voltage of twelve volts, which means the battery is fully charged, which is enough to activate the starter and start the engine, after which the fuel supply system is connected, which is responsible for the further operation of the engine. The alternator is responsible for the remaining electrical functions.

Please note that the new OKOF 2021 does not in any way affect the acceptance of an object as a fixed asset in accounting. Let us remind you that in tax accounting, depreciable property includes property worth more than 100,000 rubles.

To transfer from the old OKOF to the new OKOF, a direct transition key is used: 14 2925253 ¦ 7 ¦ Air conditioners 14 2925253 ¦ 7 ¦ Air conditioners what group does it belong to? The Classification of Fixed Assets, for example, does not include scaffolding.

Battery-powered vehicles do not have these disadvantages, and they are beginning to displace network-powered modifications from the market. Autonomous equipment is equipped with a battery and charger unit. It has only one drawback - limited continuous operation time. But this problem can also be solved by purchasing an additional battery when the cleaning area is large. The absence of a cord ensures ease of use and the ability to wash floors in hard-to-reach places. In addition, the possibility of electric shock and “accidents” due to cable damage is eliminated.

Group Service life of property (useful use) Maximum useful life in months Depreciation method Monthly depreciation rate for the non-linear method (%) General subgroups of property 1 from 1 year to 2 years inclusive 24 months. Selectable: linear/non-linear 14.3

According to the All-Russian Classification of Products by Type of Economic Activities (OKPED), vacuum cleaners are not included in any generally accepted groupings based on class. The class code is 330.28. The classifier does not provide for a separate category “Cleaning and climate control equipment”, therefore vacuum cleaners, regardless of type, belong to general purpose machines.

What objects are subject to classification

• items that last less than a year;
• special tools and devices (for mass production);
• workwear, uniforms and footwear issued to employees;
• young animals, poultry, rabbits, bee families, etc.;
• temporary structures erected during construction;
• perennial plantings and planting material;
• gasoline-powered saws, loppers, etc.;
• temporary forest structures;
• items that are rented (regardless of their cost).

Studying the numbers in OKOF

For classification, the object is taken as a whole, that is, with all the devices and accessories that are included in it and work with it. They usually have common management or a common foundation.

by order of the Ministry of Finance of Russia dated December 31, 2021 N 257n (hereinafter referred to as the “Fixed Assets” Standard). There are no references to OKOF in the Fixed Assets Standard. However, this fact does not mean that there is no need to determine OKOF codes for fixed assets, because p.

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This period is set by the organization on the date the facility is put into operation, based on the Classification of fixed assets included in depreciation groups (Government Decree No. 1). Therefore, a laptop, depreciation group 2, like a desktop computer, which can immediately after purchase be included in the system process and begin generating income for the company, upon registration, is subject to the same useful life of 2 to 3 years.

Okof 2021 computer monitor

Having considered the issue, we came to the following conclusion: Chandeliers, by decision of the commission on receipt and disposal of assets, can be accounted for under group code OKOF 330.28.29 “Other general purpose machinery and equipment, not included in other groups” as fixed assets.

Household washing machines belong to the Third Depreciation Group, property with a useful life of over 3 years up to 5 years inclusive. Accordingly, the useful life of a washing machine is set in the range from 3 years and 1 month to 5 years. The Third depreciation group of fixed assets includes Classification of fixed assets included in depreciation groups:. Code OKOF For accounting and tax purposes, the Limit on the value of fixed assets should be taken into account.

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Which depreciation group do Washing machines (household) belong to?

The connection is formed in accordance with the direct transition key, approved by the Order of Rostekhregulirovaniya dated April 21. According to the introduction to OKOF, “classes of fixed assets are formed mainly on the basis of the corresponding classes of products according to OKDP,” which provides a direct connection between classifier codes. They include leaders from various sectors of the economy: mining, metallurgy, communications, transport, chemical industry and energy. To improve your experience, the website uses cookies.

The useful life of an object of fixed assets is one of the main indicators necessary when determining the amount of depreciation. Depending on the useful life of the SPI, the asset is included in one or another depreciation group in tax accounting. We will tell you in our consultation which depreciation group the video surveillance system belongs to in tax accounting, as well as what period for such an object can be set in accounting.

Determining the useful life of the OS

Information about depreciation makes it possible to determine with maximum accuracy the time and frequency of an off-plan vehicle inspection. Depreciation is also necessary to establish the period of further use of the vehicle. Through this process, the funds that were spent on the purchase of the vehicle are reimbursed.

Organizations are required to accept vehicles as depreciable property and determine their useful life.

During this period, the company charges monthly depreciation.

In tax accounting, the period can be set in years or months, depending on the depreciation group according to the Classification of fixed assets.

In accounting, you can choose the same SPI as for taxation, or independently determine the required duration depending on the planned operating conditions.

Fixed assets in accounting

Depreciation: Definition

Depreciation of fixed assets in 2021: what has changed

New OKOF classifier from 2021

Depreciation proportional to production volume

Any receipt of an object of fixed assets (F), whether it be a purchase, gratuitous transfer or acquisition in exchange, entails the mandatory determination of a depreciation group, which is assigned based on the useful life of the property. It is during this period that the cost of the property gradually becomes part of the company's costs. Write-off of accrued depreciation amounts is carried out in one of four ways that are relevant for accounting for fixed assets, enshrined in the accounting policies of a particular enterprise.

When registering, PF objects are assigned to a specific depreciation group. There are 10 of them in total; they are listed in the OS Classification by depreciation groups. The main criterion for combining units of property into any of the depreciation categories is the useful life (USI) of the object. It is determined by enterprises for each PF facility, based on the expected useful period, operating conditions and regulations governing the use of the property.

Washing Machine Okof 2021 Shock Absorption Group

It has been relevant for 20 years. Of course, during this time changes were made to OKOF, but in reality the classifier required global changes, since many of the terms and concepts specified in it were far from the realities of the current time.

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Which depreciation group do Washing machines (household) belong to?

According to paragraph. 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 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.

From January 1, a new classification of fixed assets by depreciation groups for 2021 has been in effect. Let's look at how depreciable property is now distributed into groups in accordance with its useful life, what Decrees of the Government of the Russian Federation set the rules, and we will provide an up-to-date table, the data from which will be useful for calculating income tax and for accounting purposes.

Classifier of fixed assets by depreciation groups 2021

The third depreciation group combines assets whose life expectancy varies from 3 to 5 years. The range of assets that wear out within these periods is noticeably wider in comparison with the two above groups. In addition to the listed types of property, depreciation group 3 contains:

• structures with OKOF codes 220.41.20, operated in various industries;
• cars of different carrying capacity, motor vehicles, recreational watercraft, aircraft (OKOF 310.29 and 310.30).

The AG of production equipment includes animal resources, including, for example, circus or service dogs (510.01.49).

The fourth depreciation group includes assets whose life expectancy is from 5 to 7 years. It includes:

• non-residential buildings (OKOF 210.00.00);
• various structures, wells, power lines, process pipelines (OKOF 220.41.20 and 220.42).

The section of machines of the 4th depreciation group is represented by various types of communication equipment and measuring instruments (OKOF 320.26 and 330.26), ES devices (330.27), machine tools (330.28; 330.29; 330.30).

The fourth depreciation group includes special vehicles, buses and trolleybuses (310.30).

In addition to the production equipment section, which includes communications equipment (330.26) and medical furniture (330.32), group 4 depreciation is charged on draft animals (510.01) and plant resources (520.00).

Depreciation group 5 covers property with a service life of 7 to 10 years. These include:

• non-residential demountable buildings (OKOF 210.00);
• the category of structures, which includes depreciation group 5, includes structures of energy, petrochemical, metallurgical companies, forestry, agricultural production and construction industries, heating networks (OKOF 220.41.20), roads (220.42);
• in the “Machinery and Equipment” section, the fifth depreciation group includes steam boilers (OKOF 330.25), measuring, navigation equipment, tools and other instruments (330.26), steam and gas turbines, harvesting machines (330.28), fire trucks (330.29), laying equipment for railways (330.30;
• Transport of the 5th depreciation group includes large-sized buses and tractor-trailers with code OKOF 310.29.

In addition, this group includes cultural plantings (520.00), costs for land improvement (230.00), equipment servicing aircraft (400.00), and intellectual property (790.00).

This group lists assets whose life expectancy is from 10 to 15 years:

• in the “structures” section, property with OKOF codes 220.25; 220.41 and 220.42;
• housing (100.00);
• machines and equipment with codes OKOF 320.26; 330.00; 330.25; 330.26; 330.27; 330.28; 330.30;
• sea ​​vessels, railway cars, electric locomotives, helicopters, airplanes (310.30), containers (330.29).

The sixth depreciation group includes cultural plantings of stone fruits (520.00).

Application

APPROVED by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 (As amended, put into effect on January 1, 2017 by Decree of the Government of the Russian Federation dated July 7, 2021 N 640. - See previous edition)

Classification of fixed assets included in depreciation groups

(as amended as of December 27, 2021)

Code OKOF

Name

Note

First group (all short-lived property with a useful life from 1 year to 2 years inclusive)

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

Third group (property with a useful life of more than 3 years up to 5 years inclusive)

Fourth group (property with a useful life of more than 5 years up to 7 years inclusive)

Structure of the OKOF classifier

Let's give an example of the OKOF code with a decoding for an item such as an office calculator. It belongs to the type of fixed assets “Other machinery and equipment, including household equipment, and other objects.” This type corresponds to the numbers 330. OKPD2 code for electronic calculators is 28.23.12.110. It turns out that the OKOF code for the 2021 calculator is 330.28.23.12.110.

Which OKOF to use in 2021

ATTENTION. There are OKOF codes with less than 12 digits. In particular, for office machines, including a computer and a printer - 330.28.23.23. For steam boilers, including water heaters - 330.25.30, etc. This is due to the fact that OKPD2 codes for these objects consist of less than nine characters.

Depreciation groups of fixed assets: how to determine in 2019

Sixth group (property with a useful life of over 10 years up to 15 years inclusive)

1. The main object is presented in the classification by depreciation groups. Information is searched by name or OKOF code. If a specialist has found the asset he needs, he sets the depreciation group and useful life in accordance with the classification. If the position is not found by name, the accountant will continue the search using OKOF and determine the required group.
2. If the required item is not in the list of depreciation groups, then the useful life and the depreciation group itself are determined in accordance with the manufacturer’s recommendations, technical data sheet and other documentation of the main property (Letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/16322 dated 03/22/2017). It is allowed to submit a request for clarification to the Ministry of Economic Development of the Russian Federation or use the uniform standards established by Resolution No. 1072 of October 22, 1990.

The current Classification of fixed assets by depreciation groups also provides for the distribution of fixed assets into 10 groups. We present these groups with an indication of their corresponding useful life and examples of OS objects belonging to such groups.

Since 01/01/2017, the updated Classifier has been in effect (clause 2 of Government Decree No. 640 dated 07/07/2016). The need to change it was caused by the entry into force of the new OKOF on January 1, 2017. Let us recall that in the Tax Classifier, types of fixed assets are classified into depreciation groups in accordance with their OKOF codes.

To calculate the amount of depreciation of fixed assets (FPE), it is necessary to establish not only the depreciation method, but also to determine the useful life of a particular object. This period, as a general rule, is determined by the Government-approved Classification of fixed assets included in depreciation groups. We will tell you more about the Classifier in our consultation.

The 2020 classifier of fixed assets by depreciation groups was developed and approved so that firms that are taxpayers of the “profitable” tax depreciate their fixed assets according to uniform all-Russian rules. Fixed assets are property worth more than 100,000 rubles per inventory item, which can generate income for the company and is planned to be used in profitable activities for more than 12 months without selling the item. For example, fixed assets are vehicles, residential and non-residential real estate, computers, industrial equipment, tools and inventory, inseparable improvements to leased properties, etc.

Step 1. Determine under what code the object is listed in the current edition of the All-Russian Classifier of Fixed Assets - OKOF. For example, a passenger car corresponds to OKOF code 310.29.10.2.

Step 3. Establish the exact service life of the object. After all, according to the OKOF code, the classifier gives a “fork” in terms of service life. For example, for passenger cars from the third depreciation group - over three years and up to five years inclusive. The company sets the exact period of use of the object itself - within the terms according to the Classifier.

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. 2020-st dated December 12, 2014, has been in effect. The same classifier will be in effect in 2021.

Which depreciation group does a passenger car belong to?

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.

Depreciation period of a passenger car

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.

If the vehicle falls into one of these groups, then the organization determines the SPI within the period provided for the corresponding group. For example, for a passenger car with an engine capacity of over 3.5 liters, the SPI can be set from 85 months to 120 months inclusive.

Depending on the useful life (SPI), depreciable property (fixed assets and intangible assets) is distributed into depreciation groups (clause 1 of Article 258 of the Tax Code of the Russian Federation). We will tell you which depreciation groups vehicles belong to in our consultation.

How to determine the depreciation group of a car?

Depreciation groups of fixed assets, incl. vehicles are determined in accordance with the Classification of fixed assets included in depreciation groups (Government Decree No. 1 of 01.01.2002). In this Classification, fixed assets are distributed into depreciation groups from I to X. Depreciation group I includes fixed assets with a fixed income of more than 1 year to 2 years inclusive, and X includes fixed assets with a fixed income of more than 30 years. We talked more about the updated Classification of fixed assets, which is valid from 01/01/2021, in our consultation.

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The borrower's accountant determined that the resulting building, according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, belongs to the eighth depreciation group (useful life - from 20 to 25 years). The useful life is set at 250 months. As a result of the reconstruction of the building, the useful life did not change.

The safest (from the point of view of calculating income tax) is to follow the second position. Since a decrease in the useful life of a fixed asset after its transfer to non-residential assets (the first option) will entail a faster (compared to the second option) transfer of the cost of the object to the organization’s expenses. Therefore, during an audit, the tax office may not agree with this approach and may not recognize part of the depreciation deductions. In this case, the organization will have to defend its position in court. Arbitration practice on the issue under consideration has not yet developed.

Documenting

The following arguments can be given in favor of the first option. In the situation under consideration, when a property is transferred to non-residential use, its use does not cease, and the property itself remains on the balance sheet of the organization. Only the purpose of the object and the nature of its operation change. Consequently, the organization has grounds to, without changing the overall useful life of the object, exclude from it the period during which the object was part of the housing stock. From this point of view, depreciation on such an object must be accrued over the remaining useful life minus the period of its actual operation as a residential property. This conclusion does not contradict the provisions of Article 258 of the Tax Code of the Russian Federation.

• this is owned property (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation);
• used to generate income;
• the cost of property is repaid gradually, by calculating depreciation;
• the price exceeds 100 thousand rubles;
• The SPI is at least 1 year.