Gazelle next shock absorption group. Car shock absorption group

The useful life of a vehicle refers to the period during which the vehicle provides economic benefit. When determining this criterion, the depreciation of the car is taken into account - the degree of physical wear and tear. This data is necessary for tax and accounting reporting. In addition, calculating depreciation allows you to determine the service life of the vehicle, which is listed on the balance sheet of the enterprise, and draw up an estimate for maintenance and repairs.

Depreciation group of vehicles

Establishing the SPI of any car depends on its technical characteristics. In most cases, this is the purpose of the vehicle, load capacity, and engine type. The required data is indicated in the model's PTS (lines 2-4) or the operating manual. In order for the depreciation of vehicles to be calculated correctly in the accounting of an organization, it is necessary, first of all, to establish a group according to the OS Classifier, approved in Resolution No. 1 of 01/01/02. This directory was updated from 01/01/17 with the entry into force of Resolution No. 640 of 07/07/16

The new requirements must be applied to those vehicles that were put into operation already in 2021. If the property began to be used earlier than the specified date, depreciation should be calculated in the same manner. According to the Classification, almost all passenger cars (classes 1-3) belong to group 3 with STI from 3 to 5 years. (code 310.29.10.2). More precisely, the group can be established by vehicle class - small, extra small, medium or large, depending on the engine size.

But if a passenger car is classified as class 4, that is, intended to be driven by a disabled person (code 310.29.10.24), group 4 is established with SPI from 5 to 7 years. And expensive class 5 passenger vehicles depreciate even longer - from 7 to 10 years, and group 5 is approved for them. The highest class is, according to officials, executive models, for example, Mercedes-Benz CLS, Lexus, Jaguar, SAAB, etc.

How to determine the useful life of vehicles

Based on the norms of Art. 258 of the Tax Code, the useful life of vehicles is the expected period of operation of the facility. In order to put the car into operation, it is necessary to establish the SPI within the time limits according to the Classifier and indicate it in the act in the OS-1 form. Please keep in mind that:

• 1 especially small class of passenger vehicles are cars with an engine capacity of no more than 1.2 liters.
• 2 small class - no more than 1.8 liters.
• 3 middle class - no more than 3.5 liters.
• 4 large class - more than 3.5 liters.
• 5th highest class - executive (in accordance with the explanations of the Customs Committee in Letter No. 04-30/3515 dated February 26, 1997).

For example, a VAZ 2114 car belongs to class 2, as indicated by the first number 2 in the model name. Consequently, group 3 is selected for calculating depreciation: SPI is set at 37 months. (ranging from 37 months to 60 months). Approval of the same period in NU and BU will avoid the occurrence of differences in subsequent calculations.

Useful life of a car by class

In accordance with the provisions of Article 258 of the Tax Code, all depreciable property is divided into 10 groups. If you divide by class, passenger cars fit the criteria of 2 groups:

• Group 3 - covers small cars and middle class cars. This includes cars of class 1-3 inclusive. Useful lives are set at 3-5 years;
• Group 5 - refers to executive class vehicles, sets a useful life of 7-10 years.

Small cars, which are intended for the movement of people with disabilities, are excluded from the general classification, but their useful life period is set at 5-7 years. This classifies such vehicles into the 4th depreciation group.

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Article 258 of the Tax Code of the Russian Federation “Depreciation groups (subgroups). Features of including depreciable property in depreciation groups (subgroups)"

Executive class car

Considering that luxury cars are not determined by engine size criteria, other parameters apply to them. There are 3 main indicators:

• length - more than 5 meters;
• width - from 1.7 meters;
• model - by default, luxury vehicles include Mercedes, BMW, Lexus and other cars with the prefix “premium”.

The following parameters play a secondary determining role:

• market price;
• speed characteristics;
• body type;
• interior comfort;
• security: reservation.

It should be clarified that a combination of primary and secondary characteristics helps classify a car as a representative class. For example, a car may fit this category in terms of body size and model, but not according to secondary indicators. In this case, the car is included in depreciation group 3-4.

In addition, Russian and European classifications differ significantly. For example, in the Russian Federation, cars are divided according to engine size, while in Europe size is considered a key parameter. Therefore, the manufacturer’s statement that a foreign car belongs specifically to the executive class is not always true. Therefore, in order to classify a car as the highest category, an expert opinion is required.

Classification of Russian cars

To determine the class of domestic cars, it is enough to pay attention to the model number: the first digit corresponds to the class.
For example, VAZ 2109 indicates that the vehicle belongs to class 2, has an engine capacity of 1.2-1.8 liters, and has a useful life of 3-5 years. An example of calculating the useful life period

We purchased a used Suzuki car that had been in use for a year and a half. The engine capacity of the car is 2.5 liters. Using these data as a basis, you can easily calculate the useful life. To do this you need to follow 3 simple steps:

• determination of depreciation group - engine size indicates that the car belongs to group 3;
• useful life period (total) - for this group the terms vary between 3-5 years;
• useful life period (remaining) - the operating period is subtracted from the total life.

As a result, the useful life period will be 1.5-3.5 years.

Depreciation of vehicles - calculation

Depreciation charges are calculated depending on the chosen method. In tax accounting, it is allowed to use a linear or non-linear method (Article 259 of the Tax Code). In accounting - linear, reducing balance, proportional to the joint venture or proportional to the volume of goods/work. To simplify accounting, it is recommended to select the linear method in accounting and accounting.

For example, a company bought a passenger car in April worth 700,000 rubles. Registration took place in the same month, and in May the facility was put into operation. Based on the existing operating characteristics, the accountant assigned depreciation group 3, the SPI was set at 40 months. The accrual method is linear in both NU and BU. The first depreciation is accrued in June, monthly amount = 17,500 rubles.

From July 1, 2017, a new line 8 “Identifier of the government contract, agreement (agreement)” appeared in invoices. Naturally, you only need to fill out this information if it is available. Otherwise, this line can simply be left blank.

Obtaining property tax benefits has been simplified

Starting next year, citizens entitled to benefits on property tax, transport and/or land tax will not have to submit documents confirming their right to the benefit to the Federal Tax Service.

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.

Answer

In tax accounting, depreciable property should first of all be classified. To determine its useful life, you should find out which depreciation group the fixed assets belong to.

When purchasing an expensive executive car, it is important not to make a mistake in determining the depreciation group. After all, regulatory authorities are already biased in accepting the costs of expensive vehicles, so you shouldn’t give them another reason to reduce the company’s expenses. In particular, this is necessary for the timely calculation of property tax, deduction of VAT from the cost of purchasing an object, and the start of depreciation.

For profit tax purposes, depending on the useful life, depreciable property is divided into ten depreciation groups (Article 258 of the Tax Code of the Russian Federation). The classification of fixed assets included in depreciation groups was approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1.

You need to know that depreciation cannot be charged on various natural resources, purchased works of art, publications (magazines, books), domesticated wild animals, securities, forward and futures transactions, as well as objects for the creation of which budget funds were raised or were previously free assistance was provided.

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If, before changing the classification, your car belonged to another group and you put it into operation before 2021, then you do not need to change the group and useful life.

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

If you bought a used object, check whether the seller correctly determined and wrote this period in the acceptance certificate. If not, determine the correct period according to the Classification and OKOF. Then subtract the months of operation of the asset. Suppose the property is in the Classification, but according to technical documents the period of use is different. How to define it? According to Classification.

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 in more detail about the updated Classification of fixed assets, which is valid from 01/01/2017.

Classification in accounting

Information on benefits is indicated on the basis of the relevant Decrees of the Government of the Russian Federation in force on the specified date of commissioning of the facility. The conditions for applying the benefit are described in the notes to the specific resolution.

News, analytics, forecasts and other materials presented on this site do not constitute an offer or recommendation to buy or sell any assets.

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For those types of fixed assets that are not indicated in depreciation groups, the useful life is established in accordance with the technical conditions or recommendations of the manufacturers. And legal entities have the basic funds necessary for the functioning of the organization. During operation, they gradually lose their original characteristics. They can be expressed in monetary terms, but for this you need to know the depreciation groups of fixed assets. According to the law, the calculated amounts can be deducted when calculating personal income tax.

The report for the selected year (if it is less than 2017) will provide information about depreciation groups, preferences and tax benefits.

Question: When placing orders, what items should be taken into account for the costs of major repairs with the installation and installation of related equipment and systems (such as ventilation, telephone networks, etc.)? Treasury requirement: divide equipment into items in contracts - Art. 310 and work - Art. 225.

During a tax audit, it was found that initially the car should have belonged to the fifth group with a useful life of 7 to 10 years. Then the new owner is obliged to write off its cost as expenses for at least 5 years, 50,000 rubles each. per month (3 million: 5: 12).

Fixed assets, the operation of which is economically justified for 3-5 years (inclusive), are included in the third group.

Depreciation groups of vehicles

Motor vehicles, in accordance with the Classification of fixed assets, are classified into III-V depreciation groups. Let us recall that the SPI for them is set as follows:

• III - over 3 to 5 years inclusive;
• IV - over 5 to 7 years inclusive;
• V - over 7 to 10 years inclusive.

Here are examples of vehicles classified in these groups:

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.

And, for example, what is the depreciation group for a car crane?

The truck crane is located in the “Vehicles” section with code 310.29.10.51. According to the Tax Classification, special-purpose motor vehicles with code according to OKOF 310.29.10.5 are assigned to depreciation groups IV and V. Therefore, an organization can independently classify a truck crane into any of these groups. Please note that in addition to truck cranes, the Classification also contains mention of other cranes that are not classified as vehicles. Thus, lifting cranes are generally assigned to depreciation group VII (SPI over 15 to 20 years inclusive). Also in certain groups of the Classification you can find other references to cranes. Thus, boom-type lifting cranes are classified in accordance with the Classification as depreciation group II (SPI over 2 to 3 years inclusive), and derrick cranes, hoisting cranes, portal cranes, self-propelled or non-self-propelled vehicles equipped with a crane - to depreciation group III (SPI over 3 to 5 years inclusive). Other self-propelled machines and trolleys equipped with a crane, not included in other groups, belong to depreciation group IV (SPI over 5 to 7 years inclusive). Thus, the shock-absorbing group of a truck crane, depending on its type, can be installed from those proposed above.

Approved by Decree of the Government of the Russian Federation No. 1 of 01/01/02.

Starting from 01/01/17, an updated version of this legislative act is in force (put into force by government decree No. 640 of 07/07/16). The amendments concern new OKOF codes used from 2021.

What depreciation periods are currently established for freight transport? In what order are SPI (useful lives) approved for cars purchased before 2021? Let's look at the features of choosing a depreciation group for a truck in accordance with current legislation.

Useful life of fixed assets: classifier 2018

At the same time, there is no prohibition to be guided in this matter by the Classifier established for tax purposes.

When putting into operation fixed assets (hereinafter referred to as fixed assets), in accordance with Art. 258 of the Tax Code and taking into account the OS classification (approved by Decree of the Government of the Russian Federation No. 1 of 01/01/2002), the taxpayer independently establishes the useful life (hereinafter referred to as the SPI) of the object. In accordance with the established SPI, the depreciation group of the fixed assets is determined.

That is, amendments to the Classification of fixed assets approved. Updating the classifier is not a reason to change the useful life and transfer assets from one group to another letter from the Ministry of Finance from But new assets acquired starting from January 1 of the year are written off taking into account the changes. We'll tell you what has changed further.

So, we have found out the power of our self-propelled vehicles. Further we will talk only about the equipment that is subject to state registration, i.e. whose power exceeds 4 kW.

Equipment and apparatus Nanotechnology research increasingly requires the development of very complex equipment and instrumentation. One could even say that one of the key moments in the creation of nanoscience was the development of scanning.

Please note that in addition to truck cranes, the Classification also contains mention of other cranes that are not classified as vehicles. Thus, lifting cranes are generally assigned to depreciation group VII (SPI over 15 to 20 years inclusive). Also in certain groups of the Classification you can find other references to cranes.

Updated groups for establishing SPI came into force in connection with the adoption of new OKOFs. The specified standards must be applied to vehicles that began operation on January 1, 2021. It is not necessary to change the group and SPI for vehicles put into operation before 2021.

It’s worth mentioning right away that we are not talking about overly specific names, since they may only be known to a limited circle of people. In addition, you should not popularize obscene words, since they are certainly not a sign of a person’s culture. The main words in automotive slang are:

• Pants - bifurcated exhaust manifold;
• Trough - air filter housing;
• Torpedo - the front panel of a car;
• Knee - crankshaft of a car;
• Kenguryatnik is a powerful metal arc mounted in front of the car bumper;
• A fly swatter is a plastic deflector that protects the edge of a car's hood;
• Brains - electronic control unit;
• Tie - a rope for towing damaged cars;
• Grenade - CV joint, a device that transmits torque to the wheels of front-wheel drive cars;
• Spider - branched intake manifold;
• Pot - an engine cylinder or its piston;
• Cracker - oil seal;
• Ski - spar or guide;
• Stretching is a transverse strength element of the body or amplifier;
• The TV is a part of the power structure that connects the front side members. Usually located behind the radiator grille;
• The spark plug is a MacPherson strut, a shock absorber passed inside a spring;
• Conder - air conditioner;
• Bucket - muffler extender or catalytic converter;
• Chocolate is a relay responsible for stabilizing the generator voltage.

In our opinion, when establishing SPI for “warehouse equipment” the following codes can be used:

• for stackers - OKOF code 14 2921030 /3/ “machinery and equipment for loading and unloading, transport, laboratory equipment for agriculture”, corresponding to code 14 2921030 of the OS classification of the section “Machinery and Equipment” and the third depreciation group (property with SPI over 3 years up to 5 years inclusive);
• for electric forklifts - code OKOF 15 3599030 /9/ “intra-facility transport vehicles with electric traction (electric vehicles, electric forklifts, electric carts and others), corresponding to code 15 3599301 “electric forklifts” of the OS classification section “Transport vehicles” and the third depreciation group (property with SPI over 3 years to 5 years inclusive).

Thus, we must turn to the technical documentation for self-propelled equipment and find out the power of the electric motor of each piece of equipment.

Ministry of Finance of Russia dated August 3, 2005 N 03-03-04/1/142). The same explanations were given by the representative of the Federal Tax Service of Russia, Mr. D.Yu. Grigorenko, adviser to the state civil service of the Russian Federation, 2nd class (see material: Problematic issues of forming the tax base for income tax (D.Yu. Grigorenko, “Russian Tax Courier”, No. 23, December 2008)).

The Tax Code of the Russian Federation distributes depreciable property into depreciation groups in accordance with its useful life. The useful life is the period during which an item of fixed assets or an item of intangible assets serves to fulfill the goals of the taxpayer's activities.

As a more clear example, we present the first section of the classifier from Resolution No. 1 of 01/01/2002 (as amended in 2019) - the first depreciation group, which includes all short-lived property with a useful life from 1 year to 2 years inclusive.

People who buy a car abroad very often come across specialized English terms. If the car has not been officially presented in Russia, it is sometimes impossible to find translated instructions. Therefore, you should know the meaning of the following English words:

• Bearing - bearing;
• Belt - belt;
• Body - car body;
• Brake - brake;
• Clutch - clutch (usually a set is meant);
• Dashboard - car front panel. Occasionally the abbreviated name Dash appears;
• Engine - motor, car engine;
• Exhaust - automobile exhaust system;
• Fender - car body fender;
• Fuse - fuse;
• Hood - car hood;
• Ignition - ignition;
• Pad - block;
• Piston - piston;
• Pump - pump;
• Relay - relay.
• Seat belt - seat belt;
• Shock absorber - shock absorber;
• Spark plug - candle;
• Supercharged - a car equipped with a mechanical compressor;
• Suspension - car suspension, chassis;
• Trunk - car trunk;
• Turbocharged - a car equipped with a turbocharger;
• Upholstery - car upholstery, trim;

Forum Okof passenger car Depreciation groups of fixed assets are a breakdown of fixed assets into groups based on their useful life. The division of this property is carried out on the basis of the All-Russian Classifier of Fixed Assets OKOF In the article you will find a table and a Directory of all groups of fixed assets current for the year.

What depreciation group does the truck belong to?

Vehicles are grouped for the purpose of calculating depreciation depending on the type of engine, weight and purpose of the vehicle. Most freight transport is included in classification groups 3-5. The exact details are shown in the table below.

Depreciation groups for transport for freight transport - from 01/01/17.

Freight transport: division into depreciation groups

Slightly different criteria apply here, but in general, the useful life is calculated according to the standard scheme.

Definition by technical characteristics

For freight vehicles, the key criterion for distribution is not the engine size, but the load capacity indicators and technical features. According to this criterion, trucks are divided into 3 groups:

• the third group - light-duty vehicles with a carrying capacity of up to 3.5 tons;
• fourth group - does not exceed 5 tons, this usually includes general purpose vehicles: dump trucks, tilt and manufactured goods vans, flatbeds, truck cranes;
• fifth group - more than 5 tons, this includes heavy special equipment: truck tractors, hydraulic manipulators, garbage trucks.

Classification

The useful life also correlates with whether the truck belongs to the depreciation group. For example:

• group 3 - useful life 3-5 years;
• group 4 - useful period 5-7 years;
• group 5 - period 7-10 years.

The procedure for applying the new edition of the OS Classifier

Updated groups for establishing SPI came into force in connection with the adoption of new OKOFs. The specified standards must be applied to vehicles that began operation on January 1, 2021. It is not necessary to change the group and SPI for vehicles put into operation before 2021.

For example, in June 2021, the organization purchased a Kamaz-5320 flatbed truck, and the vehicle was put into operation in July. The accountant established the Kamaz depreciation group as the fourth (5-7 years), intended for general purpose on-board transport.

As can be seen from the table for the new Classification, the group has not changed for this type of freight transport.

Important! To facilitate the transition to new OKOF codes, Rosstandart created a comparative recommendation table - departmental order No. 458 dated April 24, 2016.

The operation of your own or leased transport requires tax and accounting to approve the parameters for calculating physical depreciation - period, monthly amount. Regardless of the depreciation method, the useful life of the vehicle is the determining criterion for the calculation.

Accounting legislation suggests that enterprises independently determine the time of productive operation. The Tax Code limits specialized classifiers, offering preferences. Example: the useful life of a leased car for tax purposes can be reduced by 2 times. To eliminate the occurrence of differences and to simplify accounting, paragraphs of tax legislation are used in practice.

How to determine the useful life of a passenger car

Article 258 of the Tax Code establishes 10 depreciation categories of property, systematized by periods of minimum and maximum efficiency. The classifier of fixed assets reveals which group the transport accepted on the organization’s balance sheet belongs to. It groups fixed assets according to assigned numbers in accordance with the OKOF standard (All-Russian Classifier of Fixed Assets).

To find the useful life of a car, we first select the groups into which it may belong. Then the parameters are specified through OKOF.

Example

The company bought a VAZ 2172 (Priora). In the Classifier we find that passenger cars are included in categories 3, 4, 5, in which the useful life of the car varies from 36 to 120 months. But the fourth has specialized models for disabled people, and the fifth has an engine capacity of 3.5 liters and a higher class. Domestic cars are intended for the middle class of the population and the total capacity of the Priora cylinders, according to the technical passport, is 1.6 liters.

In the third group, the useful life of a passenger car according to the classifier is 3-5 years and the general code OKOF 310.29.10.2 is indicated. Decoding the meaning will show that only new cars with an engine capacity from small to large, using diesel and gasoline, fall under this category. There is no division into manufacturers in legal acts. The technical specifications and release date are important.

How to determine the depreciation period of a used or undocumented passenger car? Tax Code in paragraph 12. Art. 258 classifies used property in the same group as new property. There are 3 options available for selecting a working suitability standard:

• Apply the depreciation periods for vehicles specified in the Classifier for new objects;
• Exclude the time of operation by the previous owner from the period accepted in the Classifier, and apply the remaining time for calculation;
• Use the car's depreciation period accepted by the previous owner minus the period before purchase.

The second and third options require documents - an acceptance certificate (Letters of the Ministry of Finance No. 03-03-01-04/1/209, No. 03-03-06/1/8587).

Important. The certificate of technical equipment does not confirm the depreciation period of the car, its operation - the decision of the Moscow District Court in case No. A40-191195/14 dated 10.14.2015.

Useful lives for new and used vehicles

For new cars, there is no need to calculate the useful life: it is enough to determine whether the vehicle belongs to the depreciation group. With used equipment the situation is somewhat more complicated.
Here it is necessary to take into account the actual service life of the vehicle by the previous owner, and then subtract this value from the classifier data. There are cases when the useful life of a purchased vehicle approaches or exceeds the maximum permissible value. For example, a company purchased a car of the third depreciation group, which was in operation for 4.5 years. For this category of car, the period of effective use cannot exceed 5 years. In this situation, the new owner can extend the useful life at his discretion, based on the technical condition of the vehicle.

Important! The service life is determined only on the basis of the technical passport.

Establish the useful life of the truck

For trucks, the time for effective operation and reasonable maintenance is determined similarly to cars. There are depreciation groups, OKOF codes. From the transcripts it is clear that:

• Transport with a carrying capacity of no more than 3.5 tons belongs to group 3;
• The useful life of a truck crane, as well as dump trucks, flatbeds, and vans is over 60 to 84 months inclusive;
• The fifth group included trucks with a carrying capacity of 3.5 tons, garbage trucks, trailers, and tractors.

In the Classifiers, the depreciation period of a truck does not depend on the engine size or fuel used. The weight transported, lifted and technical equipment are of decisive importance.

Specialized means of transportation are scattered across different groups. Example: stackers are used on a par with garbage trucks, and a concrete truck and a forklift have a useful life equal to a truck crane. Therefore, when putting property on the balance sheet, one must take into account the characteristics specified by the manufacturer. And using them to accurately determine the category of the vehicle - this will help avoid disputes with regulatory authorities.

Knowing how to determine the useful life of a car is necessary in accounting not only for the correct calculation of depreciation, but also for property insurance. Both expenses reduce taxable income, and inspectors scrutinize properties.

In the process of work, the organization can install new equipment on the vehicle to replace what has become unusable or in order to improve operational parameters. The depreciation of the car and its useful life depend on the type of innovation. Example: a van was placed on a flatbed truck - the load capacity decreased due to an increase in the total weight.

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How to determine the class of a car required for its depreciation and for calculating transport tax

The depreciation group of a car for tax purposes is not always easy to determine unambiguously. Meanwhile, a mistake made in this case threatens incorrect depreciation. As a result, there are errors in calculating income taxes. In addition, incorrect determination of the type of vehicle can lead to an error in calculating the transport tax. Therefore, we will pay special attention to this issue. We will not talk about cars for disabled people and special equipment in the article.

Determining the depreciation group of a passenger car

The depreciation group of a passenger car depends not only on the displacement of its engine, but also on its class.

As you can see, if the engine capacity of your new car exceeds 3.5 liters, then its depreciation group is definitely 5th. There will also be no difficulties in determining the group for inexpensive small cars: budget cars cannot get into the top class. Most likely, they will fall into the 3rd depreciation group.

You can read more about benefits for energy-efficient fixed assets: 2012, No. 10, p. 19

The most difficult thing is to decide on the depreciation group of respectable cars with an engine capacity of up to 3.5 liters. Thus, doubts may arise, in particular, when purchasing an Audi A8 or Nissan Teana. To what class should they be classified: higher or other? There are no clear guidelines in the OS Classification.

Attention

The class of the car is also important when classifying it as an energy-efficient OS for the possibility of using accelerated depreciation and property tax benefits. 4 paragraphs 1 art. 259.3, paragraph 21 of Art. 381 Tax Code of the Russian Federation.

There is a rather old Letter from the Customs Committee, in which it is recommended that executive class cars be classified as the highest class, and Letter of the State Customs Committee dated 02.26.97 No. 04-30/3515. The tax officer and the Letter of the Federal Tax Service for Moscow dated December 21, 2011 No. 16-15/ are sent to this Letter from the State Customs Committee. What is considered an executive car is decided individually, taking into account the prestige of the brand, price, interior comfort, and so on.

For example, the hybrid Lexus CT 200h has a 1.8 liter gasoline engine, and the price of the car can reach up to 1.7 million rubles. Of course, it is possible to classify such a car into the small class, but this will certainly raise questions among the inspectors.

They can involve specialists from the manufacturing company as experts. And they will probably confirm to the tax authorities (as they already confirmed to us in a telephone conversation) that all Lexus cars are of the executive class, and therefore of the highest class.

There is another approach: only cars with a length of over 4.9 m are classified as the highest class. It was proposed by the Ministry of Economy in 1998. Methodological manual RD 37.009.015-98, approved. Ministry of Economy 06/04/98 And in one legal dispute, the organization managed to defend its position - referring to the short length of its car, it argued that the car does not belong to the highest class (and therefore, it does not need to be included in the 5th depreciation group under Resolution 17 AAS dated 08.12.2008 No. 17AP-8900/2008-AK ). True, there are also opposing court decisions and Resolution 11 of the AAS dated February 24, 2011 No. A72-6500/2010.

At the same time, if your car is longer than 4.9 m, but does not qualify for the highest class (it could be an inexpensive station wagon), then you can safely ignore the recommendations of the Ministry of Economy.

The fact is that the Methodological Guide itself was neither registered nor published anywhere. And therefore, it cannot establish any “rules of the game.”

Shock absorption groups for trucks and buses

For buses and trucks, everything depends solely on their technical characteristics.

When choosing a depreciation group, it is important to correctly determine the type of vehicle. This information must first be looked for in lines 2-4 of the vehicle passport (PTS) Letter of the Ministry of Finance dated 03/19/2010 No. 03-05-05-04/05, dated 01/17/2008 No. 03-05-04-01/1.

VEHICLE PASSPORT

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