Attention, starting from 2021, a new Classifier of Fixed Assets (OKOF) has appeared, with new codes - OK 013-2014 (SNA 2008)! For fixed assets put into operation from 2021, useful lives will have to be determined using new codes OK 013-2014 (SNA 2008) and depreciation groups. The deadlines for OS adopted before 2021 will remain in accordance with the old classifier and, if according to the new classifier the OS belongs to another group of the organization, then the deadlines will not have to be changed.
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) |
| Fifth group (property with a useful life of more than 7 years up to 10 years inclusive) |
| Sixth group (property with a useful life of over 10 years up to 15 years inclusive) |
Third depreciation group
The third depreciation group is property with a useful life of more than 3 years up to 5 years inclusive.
Dzhaarbekov Stanislav, tax consultant, lawyer. Website: Taxd.ru
The third depreciation group includes property with a useful life of more than 3 years up to 5 years inclusive (clause 3 of Article 258 of the Tax Code of the Russian Federation).
The list of fixed assets belonging to the 3rd depreciation group is indicated in the Classification of fixed assets included in depreciation groups.
Useful life
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).
Compound
The 3rd depreciation group may include fixed assets of the category:
— Facilities and transmission devices
- Cars and equipment
— Industrial and household equipment
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)
Features of taxation
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).
List of OS objects
Extract from the Classification of fixed assets included in depreciation groups, approved. By Decree of the Government of the Russian Federation dated 01.01.2002 N 1:
Third group
(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 | — |
cars and equipment
| Code OKOF | Name | Note |
| 320.26.30.11.150 | Radio-electronic communications | portable transmitting and receiving radio stations, automobile and motorcycle |
| 320.26.30.11.190 | Other communication equipment transmitting with receiving devices, not included in other groups | telephone apparatus and special devices, payphone apparatus and radiotelephones; subscriber unit of compaction equipment; equipment for multiplexing subscriber lines; Smart Service Control Node (SCP); service edge router (BRAS/BNG/B SR); optoelectronic interface converter; batteries at communication facilities; uninterruptible power supplies |
| 330.26.51.20 | Radar, radio navigation and radio remote control equipment | — |
| 330.26.51.41 | Instruments and apparatus for measuring or detecting ionizing radiation | — |
| 330.26.51.43 | Instruments for measuring electrical quantities without a recording device | electrical measuring instruments laboratory analog portable combined |
| 330.26.51.5 | Instruments for monitoring other physical quantities | instruments for measuring field strength and radio interference; radio measuring generators |
| 330.26.51.53 | Instruments and equipment for physical or chemical analysis, not included in other groups | moisture meters for gases, non-aqueous liquids, solids and granular substances |
| 330.26.51.6 | Other instruments and instruments for measurement, control and testing | equipment for electrical and radioactive logging |
| 330.26.51.65 | Instruments and apparatus for automatic regulation or control, hydraulic or pneumatic | — |
| 330.26.51.66 | Instruments, instruments and machines for measurement or control, not included in other groups | except for fixed assets included in other groups |
| 330.26.51.70 | Thermostats, pressure stabilizers and other devices and equipment for automatic regulation or control | — |
| 330.26.70 | Optical devices and photographic equipment | — |
| 330.26.70.2 | Other optical devices | — |
| 330.28 | Machinery and equipment not included in other groups | pumping machines |
| 330.28.13 | Other pumps and compressors | — |
| 330.28.21.13.117 | Electric induction melting furnaces | — |
| 330.28.22.1 | Lifting and transport equipment | elevators |
| 330.28.22.11 | Hoists and hoists not included in other groups | equipment for attractions, traveling circuses, menageries, theaters; equipment for theatrical, entertainment and cultural institutions |
| 330.28.22.14 | Derrick cranes; cranes; movable lifting trusses, gantry cranes, self-propelled or non-self-propelled machines equipped with a crane | — |
| 330.28.22.18 | Lifting, transporting and other loading and unloading equipment | other mobile belt conveyors; passenger belt and plate conveyors; general purpose plate conveyors; vibration conveyors (horizontal, vertical) |
| 330.28.22.18.180 | Loading and unloading equipment for rolling mills, not included in other groups | in the production of secondary non-ferrous metals |
| 330.28.23.22 | Sheet-fed offset copying machines for offices | — |
| 330.28.23.23 | Other office machines | machines for sorting and counting coins, banknotes and lottery tickets |
| 330.28.29 | Other general purpose machinery and equipment, not included in other groups | diesel and diesel generators with a cylinder diameter over 120 - 160 mm inclusive (diesel and drilling diesel generators); household appliances |
| 330.28.29.31.115 | Laboratory scales | — |
| 330.28.29.60 | Installations for processing materials using processes involving changes in temperature, not elsewhere classified | — |
| 330.28.30 | Machinery and equipment for agriculture and forestry | forestry tractors with traction classes up to 0.9, over 1.4 to 2, over 3 to 5; technological equipment for logging and timber rafting; machines for cutting forests, uprooting, collecting and loading stumps |
| 330.28.30.70 | Trailers and semi-trailers, self-loading or self-unloading, for agriculture | — |
| 330.28.30.8 | Other agricultural machinery and equipment | heat generators |
| 330.28.41.3 | Other metalworking machines | equipment for gas-flame processing, metal coating, thermal spraying, flexible production systems (robots) |
| 330.28.49.12.111 | Woodworking machines: circular saws, band saws and jigsaws | — |
| 330.28.49.12.119 | Other woodworking machines | single-storey sawmill frames, stationary and mobile |
| 330.28.92.12.120 | Tunneling Equipment | — |
| 330.28.92.12.130 | Drilling machines | machines and equipment for drilling, piling, pile driving |
| 330.28.92.30.190 | Other machines for excavation and construction, not included in other groups | except for fixed assets included in other groups |
| 330.28.92.40.110 | Machines for sorting, screening, separating or washing soil, stone, ore and other minerals | separators for sorting scrap and non-ferrous metal waste, separation devices |
| 330.28.92.50 | Crawler tractors | — |
| 330.28.93.17.230 | Equipment for the production of fish products | — |
| 330.28.94.2 | Other equipment for textile and clothing production, including sewing machines | — |
| 330.28.99.12.128 | Equipment for the production of photopolymer and offset printing forms | — |
| 330.28.99.3 | Special purpose equipment not included in other groups | bobbin braiding machines |
| 330.30.20.31.117 | Power and track welding machines and units | low power electric power transformers |
| 330.32.50 | Medical instruments and equipment | equipment for the production of medical equipment and prosthetic products |
Related topics
Classification of fixed assets included in depreciation groups is a normative document approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1. In the Classification, types of depreciable property are distributed into depreciation groups (10 depreciation groups).
Decree of the Government of the Russian Federation dated 01.01.2002 N 1 “On the Classification of fixed assets included in depreciation groups” (Text of the document)
Depreciation groups and OKOF codes of fixed assets (examples)
How to determine the depreciation group using the OKOF code?
All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008)
Depreciation group is a group of depreciable property objects (fixed assets and intangible assets), formed on the basis of useful lives. The main purpose of a depreciation group is to determine the useful life of an object.
Depreciable property - fixed assets and intangible assets.
Source
Table for cars in 2020
The corresponding OKOF codes for vehicles, their depreciation groups and the useful life of vehicles put into operation from 01/01/2017 are shown in the table below. It is relevant in 2021.
| Useful life | |||
| Passenger car with a gasoline engine up to 3,500 cc. cm inclusive (3.5 l) | 310.29.10.21 310.29.10.22 | Third | From 37 to 60 months inclusive |
| Passenger car with a gasoline engine with a volume of over 3,500 cc. cm (3.5 l) | 310.29.10.22 | Fifth | From 85 to 120 months inclusive |
| Passenger car with diesel engine | 310.29.10.23 | ||
| Truck (flatbed, tractor or van) with a maximum weight of not more than 3.5 tons inclusive | 310.29.10.41.111 310.29.10.42.111 | Third | From 37 to 60 months inclusive |
| Truck with a maximum weight of over 3.5 tons | 310.29.10.41.112 310.29.10.41.113 310.29.10.42.112 310.29.10.42.113 | Fifth | from 85 to 120 months inclusive |
| Dump trucks, fuel trucks, timber trucks and some other trucks, regardless of maximum weight | 310.29.10.41.120 310.29.10.42.120 | Fourth | From 61 to 84 months inclusive |
Scrubber dryer shock-absorbing group 2021
Hello, in this article we will try to answer the question: “Scrubber dryer shock-absorbing group 2021.” You can also consult with lawyers online for free directly on the website.
Enter the code in the search field. Enter the code correctly - in the format ХХХ.ХХ (for example, 330.28), ХХХ.ХХ.X (for example, 330.28.1), ХХХ.ХХ.ХХ (for example, 330.28.13), ХХХ.ХХ.ХХ.Х (for example , 330.28.13.1), ХХХ.ХХ.ХХ.ХХ (for example, 330.28.13.14) or ХХХ.ХХ.ХХ.ХХ.ХХХ (for example, 330.28.13.14.190).
Why does an accountant need to know the code of a particular property? To correctly determine its depreciation group, useful life, and then correctly calculate the amount of depreciation.
Scrubber dryer shock-absorbing group 2021
For tax accounting, refer to clause 8, clause 4, article 374 of the Tax Code of the Russian Federation and clause 58, article 2 of the Law of November 30, 2021 No. 401-FZ.
The legal topic is very complex, but in this article we will try to answer the question “Determine the code for the floor of a scrubber dryer in 2021.” Of course, if you still have questions, you can consult with lawyers online for free directly on the website.
OKOF is a detailed code with a complex structure assigned to homogeneous elements of non-current property. A complete list of them is contained in the All-Russian Classifier of Fixed Assets (the abbreviation stands for this).
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. The Tax Code of the Russian Federation clearly requires taking the useful life from the permitted range for the depreciation group to which the fixed asset is assigned.
In order to establish which depreciation group the company’s property belongs to, it is necessary to look at the Decree of the Government of the Russian Federation No. 1 “On the Classification of fixed assets included in the depreciation group.”
The asset must be used for production and management needs, generate profit and not be resold. Its long-term use over a period of more than 12 months must also be envisaged.
Most of the amendments are in the subsection “Structures and transmission devices” of the second to tenth groups. The list of fixed assets in the “Machinery and Equipment” subsection of the second and ninth groups has been expanded.
The organization determines the useful life of a fixed asset in order to calculate depreciation in accounting and tax accounting. From 12 May 2021, accountants will apply the updated Classification of Property, Plant and Equipment. Let's tell you in more detail what has changed and how to determine depreciation groups in 2021.
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 03/22/2021).
The property subclass code differs from the property type code in that the seventh digit in it is always zero. For example, a rotary pump belongs to subclass 14 2912010 (centrifugal, piston and rotary pumps). If this code is not included in the OS classification, determine the depreciation group using the second method.
Fixed assets (FPE) of an organization, depending on their useful life (SPI), for profit tax purposes are assigned to one or another depreciation group (Clause 1, Article 258 of the Tax Code of the Russian Federation).
The organization has the right to establish any vehicle SPI in the range from 61 to 84 months inclusive.
In practice, furniture can still be classified as depreciation group 4, unless otherwise provided by manufacturers and technical documentation.
Does not fit the 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).
The corresponding OKOF codes for vehicles, their depreciation groups and the useful life of vehicles put into operation from 01/01/2017 are shown in the table below. It is relevant in 2021.
Also, the concept of “fixed assets” does not correspond to property that is a finished product, that is, something that the company is going to sell, or from which it plans to build.
The corresponding OKOF codes for vehicles, their depreciation groups and the useful life of vehicles put into operation from 01/01/2017 are shown in the table below. It is relevant in 2021.
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.
High pressure washer shock absorber group
The search for fixed assets for the purpose of determining the useful life is implemented on this page using a unique algorithm. To search for fixed assets, we compare depreciation groups from Government Decree No. 1 with the All-Russian Classifier of Fixed Assets (OKOF). Interestingly, OKOF classifies “Portable computers weighing no more than 10 kg, such as laptops, tablet computers, handheld computers, including those combining the functions of a mobile telephone” to code 320.26.20.11.110.
To fill out the Property Tax Declaration, section 2.1 “Information on real estate objects taxed at the average annual value” is required, which requires information about OKOF codes for real estate objects.
This indicates the introduction of other operational periods for them, and, consequently, a change in the period for writing off their original cost in tax accounting. Innovations apply only to operating systems introduced on January 1 of the year. There is no need to re-determine the depreciation group of fixed assets available to the enterprise.
If the commission for the receipt and disposal of assets of an institution has decided to account for a non-financial asset as part of fixed assets, then the search for the corresponding OKOF code, as before, can be carried out in several ways, in particular:
- by name of the fixed asset;
- according to its purpose.
In accordance with the Classification of fixed assets, the printer belongs to the group “Other office machines” code OKOF 330.28.23.23. Useful life over 2 years up to 3 years inclusive. This is the second depreciation group.
To search for a depreciation group, you must use the fixed asset classifier approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1. This document shows the correspondence between the OKOF code, the name of the object and its useful life.
Technical characteristics of the equipment on the basis of which it can be classified as facilities using the best available technologies.
As can be seen from Table 1, one grouping of OKOF codes may correspond to several depreciation groups. Therefore, a search in the OS Classification by the OKOF code selected for the fixed asset rarely leads to results.
OKOF: 330.28.2 - Other general purpose machinery and equipment
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.
From 01/01/2021, the updated Classifier is in effect (clause 2 of Government Decree No. 640 dated 07/07/2021). The need to change it was caused by the entry into force of the new OKOF on 01/01/2021. 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 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.
The laptop belongs to the second depreciation group of fixed assets (property with a useful life of more than 2 years up to 3 years inclusive). OKOF code 330.28.23.23.
Search for fixed assets by depreciation groups
OKOF code (version until 01/01/2021) 14 3020210 - Electronic computing equipment, including personal computers and printing devices for them; servers of various performance; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks.
To understand which depreciation group your fixed asset belongs to, you need to find it in the Classification. Having found it, you will see which group this OS belongs to.
A verbal note for a depreciation group that describes the objects that can be assigned to the group.
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After the OKOF code for a fixed asset has been established by one method or another, a problem may arise with determining the useful life (for fixed assets costing over 40,000 rubles).
According to Article 258 of the Tax Code of the Russian Federation, the useful life is the period during which an object of fixed assets serves to fulfill the goals of the organization's activities. The same article of the Tax Code of the Russian Federation describes the basic rules for determining the useful life of fixed assets available in an organization.
Depreciation groups of fixed assets 2021: full classifier
Please note: the procedure for determining SPI must be enshrined in the accounting policies of the organization. This is a mandatory element.
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.
Accordingly, the useful life of the Laptop is set in the range from 2 years and 1 month to 3 years.
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.
What has changed in depreciation of fixed assets
A computer is one of the main types of property of an organization, regardless of its industry, scale and other features of its activity.
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.
Leave a comment if 1) you have additional information on the classifier code, 2) you have noticed errors and inaccuracies, 3) you want to ask a question that can be answered by other site users.
The residual value of fixed assets is the price indicator at which the property is indicated in the annual financial statements - the balance sheet.
Download the full classifier of fixed assets by depreciation groups
In 2021, the company again purchases a metal fence, but, according to OKOF (version dated January 1, 2021), the fence has code 220.25.11.23.133. Such objects belong to the 6th depreciation group, that is, the company will set a useful life in the range from 10 to 15 years inclusive.
The program was developed jointly with Sberbank-AST JSC. Students who successfully complete the program are issued certificates of the established form.
Transitional key to OKPD2 OK 034-2014 (KPES 2008) and OKOF OK 013-94. Changes in the Classification of Fixed Assets in Decree of the Government of the Russian Federation No. 1 of 01/01/2002.
Please note when accounting for OS
- In tax accounting, the cost criterion for recognizing an asset is 100,000 rubles, in accounting – 40,000 rubles.
- Maintain accounting of fixed assets in 2021 in the same order as before: take into account the fixed assets on the date of bringing them to a state of readiness for operation. If you sell an operating system, then include the remuneration received as income, and the residual value of the operating system as expenses. Similar rules apply to the sale of unfinished properties.
- In accounting, an organization is not obliged to adhere to depreciation groups, but for convenience it can determine the period according to the classification of fixed assets. This is convenient, as it brings accounting closer to tax accounting.
- If the object meets all the criteria named in clause 4 of PBU 6/01, then in accounting it should immediately be transferred to fixed assets, that is, capitalized on account 01. The actual use of the object, unlike tax accounting, is optional.
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