Gazelle car group of fixed assets. The depreciation group depends on the car class

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.

Shock absorption group of a passenger car

According to the Classification, passenger cars are classified into the third depreciation group (code 15 3410010). Consequently, their useful life is over three years to five years inclusive, that is, from 37 to 60 months inclusive. Most passenger cars belong to this group. The exceptions are:

— small class passenger cars for disabled people (Classification code 15 3410114). They are included in the fourth depreciation group with a useful life of over five years to seven years inclusive, that is, from 61 to 84 months inclusive;

— large class passenger cars (with an engine displacement of over 3.5 liters) and high class (Classification codes 15 3410130 - 15 3410141). They are classified in the fifth depreciation group with a useful life of over seven years to ten years inclusive, that is, from 85 to 120 months inclusive.

Shock absorption group of a truck

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

— general purpose trucks with a carrying capacity of up to 0.5 tons (code 15 3410191) are included in the third depreciation group with a useful life of over three years to five years inclusive, that is, from 37 to 60 months inclusive;

— general-purpose trucks with a carrying capacity of over 0.5 tons, but not more than 5 tons (Classification code 15 3410020) are classified in the fourth depreciation group with a useful life of over five years to seven years inclusive, that is, from 61 to 84 months inclusive;

— general purpose trucks with a carrying capacity of over 5 tons (Classification codes 1510197) are included in the fifth depreciation group with a useful life of over seven years to ten years inclusive, that is, from 85 to 120 months inclusive.

The fifth depreciation group includes truck tractors (Classification codes 15 3410210 - 15 3410216).

Road semi-trailer tractors, vans, tractor-trailers and dump trucks are included in the fourth depreciation group.

Depreciation rates

Classification of fixed assets included in depreciation groups

(approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 (as amended by Decrees of the Government of the Russian Federation dated 09.07.2003 No. 415, dated 08.08.2003 No. 476))

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

Except 15 341 0114

(small class passenger cars for disabled people),
15 341 0130 - 15 341 0141
(large class passenger cars (with engine displacement over 3.5 l) and high class)

General purpose trucks with a carrying capacity of up to 0.5 tons.

Motorcycles, scooters, mopeds and trailers for them

Bicycles and wheelchairs

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

Other lifting and transport equipment (forklifts)

Special vehicles for municipal services

Special vehicles and attachments for city cleaning machines

Except 14 341 0330 — 14 341 0335, 14 341 0391, 14 341 0421

(firefighting vehicles; garbage trucks, hydraulic lift trucks)

Small class passenger cars for disabled people

Trucks, road tractors for semi-trailers (general vehicles, flatbeds, vans, tractors, dump trucks)

Except 15 341 0191

(general purpose cargo vehicles with a carrying capacity of up to 0.5 tons);
15 341 0195, 15 341 0196
(general purpose trucks with a carrying capacity over 5 to 15 tons),
15 341 0197
(general purpose trucks with a carrying capacity over 15 tons),
15 341 0211 - 15 341 0213
(tractor vehicles with efficient with load on the saddle up to 7.5 tons);
15 341 0214 - 15 341 0216
(tractor vehicles with a saddle load of over 7.5 tons)

15 341 0250-15 341 0265

Extra small and small buses up to 7.5 m long, inclusive

15 341 0300-15 341 0302

Tankers for transporting petroleum products, fuel and oils; chemical substances.

15 341 0380-15 341 0449

Vehicles specialized for logging; specialized others; other special, except those included in group 14 341 0040 (special vehicles and equipment attached to city cleaning vehicles, except 14 341 0330 - 14 341 0335, 14 341 0391, 14 341 0421 (fire fighting vehicles; garbage trucks, hydraulic lift trucks))

Trailers and semi-trailers

(property with a useful life of over 7 years up to 10 years inclusive)

14 341 0330-14 341 0335, 14 341 0391, 14 341 0421

Fire engines (cars) ; garbage trucks, hydraulic lifts

15 341 0130- 15 341 0141

Large class passenger cars (with engine displacement over 3.5 liters) and high class

15 341 0195, 15 341 0196

General purpose trucks with a carrying capacity of over 5 to 15 tons.

15 341 0211-15 341 0213

Truck tractors with a saddle load of up to 7.5 tons.

15 341 0270-15 341 0283

Medium and large buses up to 12 m long inclusive

Special vehicles, except those included in the group 14 34 1 0040

(special vehicles and attachments for city cleaning vehicles, except
14 341 0330 - 14 341 0335, 14 341 0391, 14 341 0421
(firefighting vehicles; garbage trucks, hydraulic lift trucks))

Except 15 341 0361

(tankers for transporting petroleum products, fuel and oils; chemicals),
15 341 0380-15 341 0449
(specialized vehicles for logging; other specialized; other special, except those included in the group
14 341 0040
(special vehicles and attachments for city cleaning vehicles, except
14 341 0330 - 14 341 0335, 14 341 0391, 14 341 0421
(firefighting vehicles; garbage trucks, hydraulic lifts))

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

Airfield refueling vehicles

General purpose trucks with a carrying capacity of over 15 tons.

15 341 0214-15 341 0216

Truck tractors with a saddle load of over 7.5 tons.

15 341 0290 -15 341 0292

Extra large buses (bus trains) with a length of over 16.5 to 24 m inclusive

Rationale

From 01/01/2017

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

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

Motor transport vehicles, trucks, road tractors for semi-trailers (general purpose vehicles: flatbeds, vans, tractors; dump trucks) (OKOF code 310.29.10.4).

Trucks with a diesel engine having a technically permissible maximum weight of over 3.5 tons, but not more than 12 tons (OKOF code 310.29.10.41.112)

Trucks with a diesel engine having a technically permissible maximum weight of over 12 tons (OKOF code 310.29.10.41.113)

Trucks with a gasoline engine having a technically permissible maximum weight of over 3.5 tons, but not more than 12 tons (OKOF code 310.29.10.42.112)

Trucks with a gasoline engine having a technically permissible maximum weight of over 12 tons (OKOF code 310.29.10.42.113)

Motor vehicles for special purposes, truck tractors (OKOF code 310.29.10.5)

Transport vehicles equipped with lifts with working platforms (hydraulic lifts) (OKOF code 310.29.10.59.270)

Other special purpose motor vehicles, not included in other groups (garbage trucks) (OKOF code 310.29.10.59.390)

Until 01/01/2017

General purpose trucks with a carrying capacity of up to 0.5 tons (OKOF code 15 3410191)

15 3410195 — General purpose trucks with a carrying capacity of over 5 to 8 tons;

15 3410196 — General purpose trucks over 8 to 15 tons;

15 3410197 — General purpose trucks with a carrying capacity of over 15 tons.

15 3410211 - Cars - truck tractors with a saddle load of up to 3 tons;

15 3410212 - Cars - truck tractors with a saddle load of over 3 to 5.4 tons;

15 3410213 - Cars - truck tractors with a saddle load of over 5.4 to 7.5 tons;

15 3410214 - Cars - truck tractors with a saddle load of over 7.5 to 12 tons;

15 3410215 - Cars - truck tractors with a saddle load of over 12 to 18 tons;

15 3410216 - Cars - truck tractors with a saddle load of over 18 tons.

Trucks, road tractors for semi-trailers (general purpose vehicles: flatbeds, vans, tractors; dump trucks) (OKOF code 15 3410020) except for vehicles with OKOF code - 15 3410191, 15 3410195 - 15 3410197, 1510216.

In addition, there may be specialized vehicles.

From 01/01/2017

Passenger cars (OKOF code 310.29.10.2).

Motor vehicles for transporting people, other vehicles (small class passenger cars for disabled people, OKOF code 310.29.10.24)

Motor vehicles for transporting people, other large class passenger cars ((with an engine displacement of over 3.5 l) and high class, OKOF code 310.29.10.24).

Until 01/01/2017

Passenger cars (OKOF code 15 3410010, except 15 3410114, 15 3410130 - 15 3410141).

Thus, in general, a passenger car belongs to the 3rd depreciation group.

Small class passenger cars for disabled people (OKOF code 15 3410114) - such cars belong to the 4th depreciation group (property with a useful life of over 5 years up to 7 years inclusive).

Large class passenger cars (with an engine displacement of over 3.5 liters) - (OKOF code 15 3410130) - such cars belong to the 5th depreciation group (property with a useful life of over 7 years to 10 years inclusive).

Large class passenger cars for individual and official use - (OKOF code 15 3410131) - belong to the 5th depreciation group (property with a useful life of over 7 years up to 10 years inclusive).

High-class passenger cars - (OKOF code 15 3410140) - belong to the 5th depreciation group (property with a useful life of over 7 years up to 10 years inclusive).

High-end passenger cars for official use - (OKOF code 15 3410141) - belong to the 5th depreciation group (property with a useful life of over 7 years up to 10 years inclusive).

What types of passenger cars are classified as luxury cars?

Regulatory documents apply this concept (for example, OKOF, Classification of fixed assets included in depreciation groups), but do not define its meaning. The Letter of the Federal Tax Service of the Russian Federation for Moscow dated December 21, 2011 N 16-15/ indicates the absence of the meaning of the term “high-class passenger cars” and it is recommended to apply the Letter of the State Customs Committee of Russia dated February 26.

Mini class (A) - small-sized cars, no more than 3.6 m long and no more than 1.6 m wide.

Small class (B) - small-sized cars 3.6 - 3.9 m long, 1.5 - 1.7 m wide.

Lower middle class (C). The length of the car is 3.9 - 4.4 m, width - 1.6-1.75 m.

Middle class (D) - length 4.4 - 4.7 m, width 1.7 - 1.8 m.

Upper middle class (E) (“business class”). Length 4.6 - 4.8 m, width over 1.7 m.

Upper class (F) (“luxury”, “executive class”). Length 4.8 m or more, width over 1.7 m.

Shock absorption group for passenger car

In addition to passenger cars, category “B” also includes small buses and trucks. So if your “Gazelle”, “Sobol-Barguzin” or other similar car is intended for transporting goods and this is indicated in the title, and the second digit of the vehicle brand is not “1” or “2”, then it is safer to recognize the car as a cargo vehicle. And its place is in the 4th depreciation group, and not in the 3rd.

If the second digit is “2”, then we have a bus in front of us (3rd depreciation group). And the second number “7” in the car brand means that it is a cargo van and should be classified as the 4th depreciation group. 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. If in line 4, for example, type “C” is indicated, in line 3 it says “Truck”, and the second digit of the vehicle brand number in line 2 is “3”, then there is no doubt: we have a truck in front of us (Industry standard OH 025 270-66; Appendix No. 3 to the Methodological Recommendations, approved by Order of the Ministry of Transport of Russia dated March 14, 2008 N AM-23-r). If an organization bought an imported car, then there may not be a digital designation of its brand in line 2.

For example, it simply says “Mercedes-Benz Actros”. Then you need to look at lines 3 and 4. Note By the way, sometimes in line 3 of the PTS, traffic police officers write different names for the same vehicle. For example, in the PTS for Sobol-Barguzin there are the following options: “cargo-passenger”, “specialized passenger vehicle with 6 seats”, “station wagon”, etc. Which can completely confuse an accountant. In this case, the only correct guideline is the second digit in the vehicle model.

Shock-absorbing group for tractor unit

Please note that depreciation on fixed assets that were previously in use is calculated in accordance with the generally established procedure provided for in clauses 85, 86 of Instruction No. 157n (in a straight-line manner starting from the 1st day of the month following the month the object was accepted for accounting), and is carried out until the cost of this object is fully repaid or it is written off from the register. The annual depreciation amount is calculated based on the book value of the property and the depreciation rate calculated taking into account its useful life. During the financial year, depreciation is calculated monthly at 1/12 of the annual amount. If the period of actual use of the object by the previous owners turns out to be equal to its useful life, determined by the OS Classification, or exceeds this period, the institution has the right to independently determine the useful life of the car, taking into account safety requirements and other factors. This conclusion is based on the provisions of tax legislation (para.

2 clause 7 art. 258 of the Tax Code of the Russian Federation). We believe that the useful life of fixed assets that were previously in use should be determined in a similar way in order to accept them for budget accounting. Accountants use the Classification of fixed assets included in depreciation groups, approved. Decree of the Government of the Russian Federation dated 01.01.02 No. 1 (hereinafter referred to as Classification) to determine which depreciation group a passenger car belongs to.

In 2021, a new edition of this document is in effect, taking into account the changes introduced by the Decree of the Government of the Russian Federation dated 07.07.16 No. 640. The new edition indicates new OKOF codes, which have been used since 2021 and continue to be valid in 2021. (All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008).)

Important! Since 2021, an edited version of the Classification with amendments has been in force in accordance with Government Decree No. 640 of 07/07/16. The updated standards should be followed when commissioning facilities in 2021. For facilities that the enterprise began to use before the specified date, the old ones apply rules for determining depreciation groups and useful lives (SPI).

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.

22.08.2019

Vehicles purchased by an organization can be classified as depreciable property.

In this regard, car owners need to determine the depreciation group for them at the stage of accepting the vehicle for accounting according to the Classifier of Fixed Assets.

Depreciation group number for trucks and buses

The greatest difficulty is in determining the depreciation group for buses whose length does not fit into the Procrustean bed of overall dimensions. For example, if the bus has a length of 7, 5 and up to 8 m. or from 12 to 16 m., then disputes about which depreciation group they should belong to can hardly be avoided. After all, buses of this length are not assigned to any class, neither in the Industry Normal, nor in OKONF.

In addition to buses of 4 (medium) and 5 (large) classes, depreciation group 4 includes other buses, which include ambulance buses and buses with an electric motor. Thus, if in column 3 “Name (type of vehicle) of the PTS the purpose of the bus is indicated as sanitary, or column 12 “Engine type” contains an indication that it is equipped with an electric motor, then it must be depreciated from 5 to 7 years. If the bus is completely depreciated at the time of its purchase, then its useful life must be determined taking into account safety requirements and other factors (see paragraph.

2 clause 7 art. 258 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of the Russian Federation dated 09.02.2011 N 03-03-06/2/29, dated 05.07.2010 N 03-03-06/1/448). Since an accountant does not have the special knowledge and skills to assess the condition of a vehicle during which its use can be considered safe, in order to determine the SPI for a used bus, I would recommend contacting technical specialists. Medium and large buses occupy a place in depreciation group 4.

They are depreciated over 5 and up to 7 years. According to the Industry Standard, if a bus has dimensions from 8.5 to 10 m, then it belongs to class 4 (medium), and a bus with dimensions from 11 to 12 m belongs to class 5 (large). At the same time, OKONH prescribes that those whose length is from 8.5 to 9 m are classified as medium buses, and those whose size is from 10.5 to 12 m are classified as large ones.

Vehicle depreciation rate

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

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

Car. Let's consider the concept of this term, its features and implementation.

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.

Shock absorption group gazelle cargo

(Methodological manual RD 37.009.015-98, approved by the Ministry of Economy of Russia on June 4, 1998). 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 did not belong to the highest class (and therefore, it did not need to be included in the 5th depreciation group (Resolution 17 AAS dated 08.12 2008 N 17AP-8900/2008-AK)).

True, there are also opposite court decisions (Resolution 11 of the AAS dated February 24, 2011 in case 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. Example. Determining the SPI of a vehicle The organization purchased a Gazelle cargo truck (carrying capacity 1.5 tons). According to the OS Classification, trucks with a carrying capacity of over 0, 5 and up to 5 tons inclusive are included in the 4th depreciation group. The SPI range for the 4th depreciation group is over 5 and up to 7 years inclusive. Therefore, the minimum possible SPI in months is 61 (5 years x 12 months + 1 month), the maximum is 84 months. (7 years x 12 months).

The organization has the right to establish any vehicle SPI in the range from 61 to 84 months inclusive. Note By the way, sometimes in line 3 of the PTS, traffic police officers write different names for the same vehicle. For example, in the PTS for Sobol-Barguzin there are the following options: “cargo-passenger”, “specialized passenger vehicle with 6 seats”, “station wagon”, etc. Which can completely confuse an accountant. In this case, the only correct guideline is the second digit in the vehicle model. 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. 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. Truck Tractor Shock Absorption Group

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Attention!

Due to recent changes in legislation, the legal information in this article may be out of date! Our lawyer can advise you free of charge - write your question in the form below.

Depreciation period of a passenger car

Info
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 group (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).

To do this, use tables with depreciation groups. The depreciation period is the useful life, i.e. the period of time when the machine brings benefits to the company. It is during this period that you will charge depreciation. Determine the deadline for the date of commissioning. To confirm the date of commissioning of a fixed asset, draw up such a report.

Attention

In particular, this is necessary for the timely calculation of property tax, deduction of VAT from the cost of purchasing an object, and the start of depreciation. And also to confirm the original cost, useful life, depreciation group, etc.

etc., which are set for the object. Taxpayers have the right to apply special coefficients to the basic depreciation rate - increasing or decreasing (Article 259.3 of the Tax Code of the Russian Federation).

Return back to Depreciation groups 2018Look at the ready-made table to find out which depreciation group the passenger car belongs to. In 2021, to determine the group by car, use the updated OKOF code book.

Important

Accountants use the Classification of fixed assets included in depreciation groups, approved. Decree of the Government of the Russian Federation No. 1 (hereinafter referred to as Classification) to determine which depreciation group a passenger car belongs to. A new edition of this document is in effect, taking into account the changes made by Decree of the Government of the Russian Federation No. 640.

The new edition contains new OKOF codes that are used (All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008)). To find out which depreciation group a passenger car belongs to, let’s look at the Classification. Passenger cars belong to three depreciation groups.

And since it is “2”, then this is not a passenger car, but a bus. If for some reason you cannot find clear information in the PTS about what type of vehicle your vehicle is, this can be considered as an irremovable ambiguity that should be interpreted in your favor (Clause 7, Article 3 of the Tax Code of the Russian Federation). But it can be much easier to clarify the situation by sending a request to the manufacturer (its representative) or to the traffic police. This request can be made in any form.

For example, you can use the template below. * * * Once you put your car into service, you can write off the depreciation bonus as an indirect expense in your tax accounting. The good news is that the limit for such a premium is the same for all cars: it cannot be more than 30% (Clause 9 of Article 258 of the Tax Code of the Russian Federation).

At least on this issue you will not have any doubts. July 2012 Also, there will 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. The most difficult thing to decide on is 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 a car is also important when classifying it as an energy-efficient OS for the possibility of using accelerated depreciation and property tax benefits (Subclause 4 of clause 1 of Article 259.3, clause 21 of Article 381 of the 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 (Letter of the State Customs Committee of Russia dated February 26, 1997 N 04-30/3515).

General purpose trucks with a carrying capacity of over 5 tons (OKOF code 1510197), namely: 15 3410195 - General purpose trucks with a carrying capacity of over 5 to 8 tons; 15 3410196 — General purpose trucks over 8 to 15 tons; 15 3410197 — General purpose trucks with a carrying capacity of over 15 tons.

Home → Accounting consultations → Fixed assets Current as of: July 18, 2021 Depending on the useful life (SPI), depreciable property (fixed assets and intangible assets) is distributed into depreciation groups (p.

1 tbsp. 258

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

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 fixed assets over 1 year to 2 years inclusive, and group X includes fixed assets with fixed assets over 30 years.

By the way, tax specialists are not averse to playing with the law, turning it in one direction or the other, depending on what is beneficial to them in a particular situation. Thus, when demanding a transport tax from the owners of the controversial Gazelles and Sobols, they will insist that these cars have nothing to do with cars.

However, when inspectors checked the manufacturer of the same cars, they began to prove the opposite. And it is no coincidence - only when selling cars you need to pay excise tax.

The inspectorate assessed additional excise taxes and VAT to Automobile LLC, considering the sold cars of the GAZ-2217, 22171, 22177, 221717, 3221, 32217 brands to be cars. However, the courts did not support the tax service (Resolution of the Federal Antimonopoly Service of the North-West District dated December 10, 2010 in case No. A56-7511/2010 ). They recommended looking at the type of car (the second digit of the model).

Passenger car with a diesel engine 310.29.10.23 We found out which depreciation group the passenger car belongs to. Let's move on to trucks. Trucks are classified in the Classification into the following depreciation groups: Vehicle type OKOF OK 013 Depreciation group Useful life Truck with a maximum weight of no more than 3.5 tons 310.29.10.41.111 310.29.10.42.

111 Three over 3 years to 5 years inclusive with a maximum mass of more than 3.5 t 310.29.10.41.112 310.29.10.41.113 310.29.10.42.112 310.29.10.42.113 Fifth more than 7 years up to 10 years, inclusive dump trucks and some other dump trucks and some other trucks, regardless of maximum weight 310.29.10.41.120 310.29.10.42.120 Fourth Over 5 years up to 7 years inclusive Now let's figure out how car depreciation is calculated. To make the calculation, first determine the useful life of the fixed asset.

Long-distance buses; Medium and large buses up to 12 m in length; Trucks, road tractors for semi-trailers (general purpose vehicles: flatbeds, vans, tractors; dump trucks); Hearses; Concrete trucks; Timber trucks; Transport vehicles for public utilities and road maintenance V Large class passenger cars (with engine displacement over 3.5 liters) and high class;

Other especially large buses (bus trains) with a length of over 16.5 to 24 m inclusive; Trucks with a diesel engine having a technically permissible maximum weight of over 3.5 tons; Tractor vehicles; Truck-mounted hydraulic lifts; Garbage trucks If the vehicle falls into one of the specified groups , then the organization determines the SPI within the period provided for the relevant group.

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.

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.

• OKOF - All-Russian Classifier of Fixed Assets
• 300.00.00.00.000 - Machinery and equipment, including household equipment, and other objects
• 310.00.00.00.000 – Vehicles
• 310.29 – Motor vehicles, trailers and semi-trailers
• 310.29.10 — Motor vehicles
• 310.29.10.5 — Special purpose motor vehicles
• 310.29.20.23 - Other trailers and semi-trailers

• OKOF - All-Russian Classifier of Fixed Assets
• 300.00.00.00.000 - Machinery and equipment, including household equipment, and other objects
• 310.00.00.00.000 – Vehicles
• 310.29 – Motor vehicles, trailers and semi-trailers
• 310.29.10 — Motor vehicles
• 310.29.10.5 — Special purpose motor vehicles