How to determine the useful life of a non-residential building

What is the useful life of buildings and structures

Serious engineering communications, such as buildings and structures, as a rule, serve as fixed assets for a long time: years and decades. They slowly lose properties useful for use. But the concept of “long” is very vague. In each specific case, the useful life (USI) can vary greatly. How exactly to set this deadline and document it correctly, what points to pay attention to when regulating, read in this article.

Why determine SPI

Useful lives are established for adequate accounting purposes. But in accounting and tax accounting, the features of their establishment are different, since the goals are different:

1. SPI for accounting. It is necessary in order to correctly determine the decrease in the value of a fixed asset and correctly calculate depreciation on it. PBU 6/01 in paragraph 20 says that the organization can set this period at its discretion, taking into account the following key parameters:
   how long it is planned to actively use the building or structure;
2. what factors influence physical wear and tear in this particular case;
3. what degree of wear is acceptable;
4. Are there any special restrictions for a specific property (for example, staying in a rental, leasing, etc.).
5. SPI for tax accounting . It is established to classify fixed assets according to the time of their useful operation (clause 1 of Article 258 of the Tax Code of the Russian Federation). For this purpose, all fixed assets are divided into groups, the composition of which is fixed in the classification table. This document was approved by the Government of Russia in Resolution No. 1 of January 1, 2002. The table shows codes according to the classifier adopted for fixed assets (OKOF) and the distribution of fixed assets by groups. For each group, a time range is established within which the SPI can be assigned for each asset (including “long-term” ones, such as buildings and structures).

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NOTE! When maintaining accounting records, it is convenient to use the Tax Classification to determine the SPI of real estate: in this case, the calculations will be the same, that is, depreciation deductions will be calculated at a minimum. But it is also possible to set a smaller SPI in accounting.

The method for determining SPI must be recorded in the accounting policies of the organization.

Redemption of municipal property. Depreciation calculation. Including “forgotten”

Purchase of premises from the municipal committee in installments for 5 years. How to calculate depreciation (the certificate of registration of title was issued in 2011)? If depreciation was not charged, what should I do?

Relations arising in connection with alienation

from state property of constituent entities of the Russian Federation or from municipal property
of real estate leased by small and medium-sized businesses
, including the specifics of the participation of small and medium-sized businesses in the privatization of leased property, are regulated by Federal Law No. 159-FZ of July 22, 2008.

Relations related to the participation of small and medium-sized businesses in the privatization of leased property and not regulated by Law No. 159-FZ are regulated by Federal Law No. 178-FZ of December 21, 2001 “On the privatization of state and municipal property”

(Clause 3 of Article 1 of Law No. 159-FZ).

In accordance with Art. 35 of Law No. 178-FZ payment for what is purchased by the buyer

of state or municipal
property is carried out in a lump sum or in installments
.
The installment period
cannot be more than one year.

According to Art. 5 of Law No. 159-FZ, payment for real estate that is in state ownership of constituent entities of the Russian Federation or in municipal ownership and acquired by small and medium-sized businesses when exercising the preemptive right to purchase leased property is carried out in a lump sum or in installments

.

Installment payment period

such property acquired by small and medium-sized businesses when exercising the preemptive right to purchase leased property
is established by the laws of the constituent entities of the Russian Federation
.

Until January 1, 2013

Law of the Sverdlovsk region dated 04.02.2008 No. 10-OZ “On the development of small and medium-sized businesses in the Sverdlovsk region” establishes
the term for payment in installments for leased real estate acquired by small and medium-sized businesses
from the state property of the Sverdlovsk region or municipal property of municipalities in the sale of preferential The right to acquire real estate was set at
five years
.

From January 1, 2013

The installment payment period has been increased from 5
to 7 years
.

If the leased property is purchased by the lessee in installments

, the specified
property is pledged to the seller until full payment is made
.

The owner of the property can pledge property ( Article 209 of the Civil Code of the Russian Federation

).

The pledge ensures the fulfillment of the obligation ( Article 329 of the Civil Code of the Russian Federation

).

Creditor

(the municipality is also the pledgee)
has the right,
in the event of failure of the debtor to fulfill the obligation to pay the redemption price of municipal property, to receive satisfaction from the value of the pledged property preferentially before other creditors of the person who owns this property (the pledgor).

According to the general rule established by Art. 338 Civil Code of the Russian Federation

,
the pledged property remains with the pledgor
.

Real estate pledge rules

established by the Federal Law of the Russian Federation of July 16, 1998 No. 102-FZ
“On mortgage (mortgage of real estate)”
.

According to the mortgage agreement

real estate may be pledged, the rights to which are registered in the manner established for state registration of rights to real estate and transactions with it, including
enterprises, as well as buildings, structures and other real estate used in business activities
.

A mortgage can be established on the specified property, which belongs to the mortgagor by right of ownership

or on the right of economic management.

In addition, according to Art. 29 of the Federal Law of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it”

State registration of a mortgage is carried out on the basis of an application from the mortgagor or mortgagee
after the state registration of the mortgagor’s real rights
to real estate.

Thus, after concluding a purchase and sale agreement for municipal property and registering ownership of this property, you are recognized as the owner of this property

.

And as the owner, you transfer the property as collateral.

According to clause 4 of PBU 6/01 “Accounting for fixed assets”

, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n,
an asset is accepted
by the organization
for accounting
as fixed assets if
the following conditions are simultaneously met
:

A)

the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization, or to be provided by the organization for a fee for temporary possession and use or for temporary use;

b)

the object is intended to be used for a long time, i.e. a period exceeding 12 months or the normal operating cycle if it exceeds 12 months;

V)

the organization does not intend the subsequent resale of this object;

G)

the object is capable of bringing economic benefits (income) to the organization in the future.

Consequently, the acquired premises meet the criteria for accounting for it as part of fixed assets

for accounting purposes.

Fixed assets are accepted for accounting at historical cost

.

Initial cost of fixed assets

purchased for a fee, the amount of the organization's actual costs for the acquisition is recognized,
with the exception of VAT
and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

Actual costs for the acquisition of fixed assets

are, in particular, amounts paid in accordance with the contract to the supplier (seller), as well as amounts paid for delivering the object and bringing it into a condition suitable for use.

Actual costs in your case

will be the full cost of the premises specified in the purchase and sale agreement.

The cost of fixed assets is repaid through depreciation.

Calculation of depreciation charges

for an object of fixed assets
begins on the first day of the month following the month in which this object was accepted for accounting
, and is carried out
until the cost of this object is fully repaid
or this object is written off from accounting.

In a letter dated 06/08/2012 No. 03-05-05-01/31, the Ministry of Finance of the Russian Federation indicated that clause 4 of PBU 6/01 does not contain conditions on the need for actual operation of the facility

.

In addition, in accordance with paragraph 52 of the Guidelines for accounting of fixed assets

, approved by order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n, for real estate objects for which capital investments have been completed,
depreciation is accrued
in the general manner
from the first day of the month
following the month
the object was accepted for accounting
.

Real estate objects for which ownership rights are not registered

in accordance with the procedure established by law, are accepted for accounting
as fixed assets with allocation in a separate sub-account to the fixed assets accounting account
.

For income tax purposes, depreciable property

property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation), are used by him to generate income and the cost of which is repaid by calculating depreciation are recognized.

Depreciable property

property is recognized with a useful life of
more than 12 months
and an initial
cost of more than 40,000 rubles
(
Article 256 of the Tax Code of the Russian Federation
).

Depreciable property is accounted for at its original cost.

, determined in accordance with
Art.
257 Tax Code of the Russian Federation .

Under fixed assets

means part of the property used as means of labor for the production and sale of goods (performing work, providing services) or for managing an organization with an initial cost of more than 40,000 rubles.

Initial cost of the fixed asset

is defined as the amount of expenses for its acquisition,
excluding VAT
and excise taxes, except in cases provided for by the Tax Code of the Russian Federation (
Article 257 of the Tax Code of the Russian Federation
).

According to Art. 258 Tax Code of the Russian Federation

depreciable property
is distributed among depreciation groups
in accordance with its useful life.

Useful life

is determined by the taxpayer independently on the date of commissioning of this object of depreciable property, taking into account the classification of fixed assets approved by the Government of the Russian Federation.

Fixed assets, the rights to which are subject to state registration

in accordance with the legislation of the Russian Federation,
they are included
in the corresponding depreciation group
from the moment of the documented fact of filing documents for registration of these rights
.

Used depreciable property acquired by the organization

, are included in the depreciation group (subgroup)
in which they were included by the previous owner
.

Taxpayers have the right to choose one of the following methods for calculating depreciation:

:

1)

linear method;

2)

nonlinear method.

At the same time, regardless of the depreciation method established by the taxpayer in the accounting policy for tax purposes, the straight-line depreciation method is applied to buildings

, structures, transmission devices, intangible assets
included in the eighth to tenth depreciation groups, regardless of the commissioning period of the relevant facilities
.

Depreciation calculation

for objects of depreciable property
begins
on the 1st day of the month following the month in which this object was put into operation (
Article 259 of the Tax Code of the Russian Federation
).

In letter dated September 15, 2009 No. 03-03-06/2/170, the Ministry of Finance of the Russian Federation emphasized that depreciation

for an item of fixed assets
can be taken into account
when forming the tax base for the purposes of calculating income tax
if the following conditions are met
:

– acquisition of property rights (transfer and acceptance certificate);

– commissioning

in income-generating activities.

In accordance with paragraph 1 of Art.
272 of the Tax Code of the Russian Federation , when using the accrual method
, expenses are recognized in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment and are determined taking into account the provisions of
Art.
318-320 Tax Code of the Russian Federation .

Therefore, officials pointed out, depreciation

for a real estate item
purchased under an installment purchase agreement
and the initial cost of which has been formed,
may be accrued provided that this item is accepted for accounting
(account 01 “Fixed Assets”)
and put into operation, but not earlier than the moment of documentary confirmation of the fact of filing documents for registration of rights
.

In addition, to calculate depreciation on a real estate item, it is necessary to include the real estate in the depreciation group

.

And currently the Ministry of Finance of the Russian Federation repeats that to begin calculating depreciation

For a fixed asset, the rights to which are subject to state registration,
two conditions must be met
:
the inclusion
of this fixed asset
in the depreciation group
(the presence of a documented fact of filing documents for registration of these rights), as well as its
commissioning
(letter dated 06/08/2012 No. 03-05-05-01/31).

As a general rule, ownership

the acquirer of a thing under a contract arises
from the moment of its transfer
, unless otherwise provided by law or contract (
Article 223 of the Civil Code of the Russian Federation
).

Art. 491 Civil Code of the Russian Federation

a special procedure
for the transfer of ownership is provided

The purchase and sale agreement may provide that ownership

the goods transferred to the buyer
are retained by the seller until payment for the goods
.

If a special procedure for the transfer of ownership rights is not provided for in the contract

, then the fixed asset transferred to the buyer belongs to the buyer by right of ownership from the moment it is transferred by the seller,
regardless of whether the fixed asset is fully paid for or not
(letter dated August 16, 2010 No. 03-03-06/1/550).

If the same conditions are met, depreciation may be charged.

for a property purchased
under an installment purchase agreement
and the initial cost of which has been formed (letter of the Ministry of Finance of the Russian Federation dated September 15, 2009 No. 03-03-06/2/170).

Since, in accordance with clauses 7, 8 of PBU 10/99 “Expenses of the organization”

, approved by order of the Ministry of Finance of the Russian Federation dated 05/06/1999 No. 33n, depreciation amounts form expenses for ordinary activities and are reflected in accounting as the debit of production cost accounts (selling expenses) and the credit of account 02, then these amounts form the cost of sales .

Not charging depreciation is a mistake

, which needs to be corrected.

Rules for correcting errors and the procedure for disclosing information about errors in accounting and reporting of organizations are established by PBU 22/2010 “Correcting errors in accounting and reporting”

, approved by order of the Ministry of Finance of the Russian Federation dated June 28, 2010 No. 63n.

The procedure for correcting errors depends on whether the error is considered significant or insignificant

.

The error is considered significant

, if it, individually or in combination with other errors for the same reporting period, may affect the economic decisions of users made on the basis of the financial statements prepared for this reporting period.

The organization determines the significance of the error independently

, based on both the size and nature of the relevant item(s) of the financial statements.

Note!

Identified errors and their consequences are subject to mandatory correction.

.

We can assume that you discovered the error in 2012 after the date of signing the financial statements for 2011.

Error of the previous reporting year

(2011),
which is not significant
, identified
after the date of signing of the financial statements
for this year,
is corrected by entries
in the relevant accounting accounts
in the month of the reporting year in which the error was identified
.

Profit or loss resulting from correction

the specified error are reflected in
other income or expenses of the current reporting period
:

DEBIT 91

subaccount “Other expenses” CREDIT
02
– reflects the amount of depreciation accrued for 2011.

Procedure for correcting a significant error

depends
on the time of its detection
.

1. A significant error in the previous reporting year was identified after the date of signing the financial statements for this year, but before the date of submission of such statements to the shareholders of the JSC, members of the LLC, government body, local government body or other body authorized to exercise the rights of the owner, etc.

In this case, the significant error is corrected

entries in the relevant accounting accounts
for December
of the reporting year (the year for which the annual financial statements are prepared).

Moreover, if the specified financial statements
were submitted to the tax office
, then they
are subject to replacement
with statements in which the identified significant error has been corrected (
revised financial statements
).

2. A significant error in the previous reporting year was identified after the presentation of the financial statements for this year to the shareholders of the JSC, members of the LLC, etc., but before the date of approval of such statements in the manner prescribed by the legislation of the Russian Federation.

In this case, the significant error is also corrected

entries in the relevant accounting accounts
for December of the reporting year
(the year for which the annual financial statements are prepared).

At the same time , the revised financial statements disclose information

that
these financial statements replace the originally presented financial statements
, as well as the basis for drawing up the revised financial statements.

3. A significant error in the previous reporting year was identified after approval of the financial statements for this year.

Let us recall that in accordance with paragraphs. 11 clause 1 art. 48 of the Federal Law of December 26, 1995 No. 208-FZ “On Joint-Stock Companies”

and p.p.
6 clause 1 art. 33 of the Federal Law of 02/08/1998 No. 14-FZ “On Limited Liability Companies”, approval of annual financial statements
falls within the competence of
the general meeting of shareholders
(
general meeting of LLC participants
).

In case of correction of a significant error

of the previous reporting year,
identified after the approval of the financial statements
, the approved financial statements for previous reporting periods
are not subject to revision, replacement and re-presentation
to users of the financial statements.

In this case, the error is corrected in the current reporting period when it was discovered

:

– records are made

according to the relevant accounting accounts
in the current reporting period
.

In this case, the corresponding account in the records is the retained earnings account

(
uncovered loss
) (
account 84
);

–
the comparative indicators
of the financial statements for the reporting periods reflected in the financial statements of the organization for the current reporting year are

That is, the interim accounting reporting indicators are recalculated

.

Recalculation of comparative indicators of financial statements is carried out

by correcting the financial statements as
if the error
of the previous reporting period
had never been made
(
retrospective restatement
).

Retrospective recalculation

is carried out in relation to comparative indicators
starting from the previous reporting period
presented in the financial statements for the current reporting year

the corresponding
error
was made .

In this case , in the interim balance sheet for 9 months of 2012.

It is necessary in column 5 “As of December 31, 2011”

to reduce
in line 1150 “Fixed assets”
of section I of the balance sheet asset by the amount of additionally accrued depreciation for 2011.

Accordingly, the indicators on lines 1100, 1600 of the balance sheet asset will decrease by the same amount in column 5.

On the balance sheet

in column 5, you should reduce (increase if there is a loss) the value in line 1370 “Retained earnings (loss)” by the amount of additional depreciation.

As a result of this, the indicators in column 5 of the liability on lines 1300 and 1700 will also change.

In the income statement

for 9 months of 2012, in column 5, lines 2120, 2100, 2200, 2300 and 2400 are adjusted.

At the same time, the indicator for line 2120 increases

by the amount of additionally accrued depreciation, and the indicators
on lines 2100, 2200, 2300 and 2400 are reduced by the same amount
.

Note!

Small businesses

, with the exception of issuers of publicly offered securities, as well as socially oriented non-profit organizations,
have the right to correct a significant error of the previous reporting year
, identified after the approval of the financial statements
for this year in the month of the reporting year in which the error was identified
.

That is, a significant error is corrected by small businesses in the same way as if it were insignificant.

In accounting, the correction of the error in this case will be reflected in the following entry:

DEBIT 91

subaccount “Other expenses”
CREDIT 02
– for the amount of additional depreciation.

In the explanatory note to the annual financial statements

An organization is required to disclose information only in relation to
significant errors
of previous reporting periods corrected in the reporting period.

If you did not accrue depreciation in 2012, then according to clause 5 of PBU 22/2010 , an error in the reporting year identified before the end of this year is corrected

entries in the relevant accounting accounts
in the month of the reporting year in which the error was identified
.

According to Art.
375 of the Tax Code of the Russian Federation, the tax base for the property tax of organizations
is defined as the average annual value of property recognized as an object of taxation.

When determining the tax base of property

recognized as an object of taxation,
is accounted for at its residual value
, formed in accordance with the established accounting procedure approved in the accounting policy of the organization.

Consequently, due to the fact that depreciation was not accrued on fixed assets in 2011, the tax base

for corporate property tax
was overestimated
.

In accordance with paragraphs 1 clause 1 art. 264 Tax Code of the Russian Federation

for profit tax purposes,
amounts of taxes and fees, including amounts of corporate property tax, are included in other expenses
associated with production and sales.

Amounts of accrued depreciation

refer to expenses associated with production and sales (
clause 3, clause 2, article 253 of the Tax Code of the Russian Federation
).

As a result of non-accrual of depreciation, the tax base for income tax for 2011 was overstated.

At the same time , overestimation of property taxes

for 2011
led to an understatement of the tax base for income tax
.

The total number of errors

made in 2011 due to non-accrual of depreciation,
is an overestimation of the tax base for income tax
(since the change in the amount of property tax is lower than the amount of depreciation).

Clause 1 Art. 54 Tax Code of the Russian Federation

It has been established that
if errors (distortions) are detected
in the calculation of the tax base relating to previous tax (reporting) periods,
in the current tax (reporting) period, the tax base
and tax amount are recalculated for the period in which these errors (distortions) were made.

The taxpayer has the right to recalculate the tax base and tax amount for the tax (reporting) period in which errors were identified

(distortions) relating to past tax (reporting) periods, also
in cases where errors (distortions) led to excessive payment of tax
.

Therefore, the Ministry of Finance of the Russian Federation confirms in letter dated January 23, 2012 No. 03-03-06/1/24, in cases where mistakes

(distortions)
led to excessive payment of tax
(regardless of whether it is possible or not to determine the period of their commission), the taxpayer has the right
to recalculate
the tax base and the amount of tax
for the tax (reporting) period in which errors (distortions) were identified
.

That is, in relation to your case, this means that the amount of expenses not taken into account in 2011

depreciation
must be reflected as part of expenses
taken into account for profit tax purposes for
the reporting or tax period of 2012
.

Draw up a certificate of detection and correction of errors

, in which write down in detail what caused the errors, indicate the amounts, links to primary accounting documents, and the amount of tax overpayment.

Reflect in accounting

amounts of additionally accrued depreciation, as well as excessively accrued property and profit taxes:

DEBIT 84 CREDIT 02

– the amount of additional depreciation;

DEBIT 68

subaccount “Organizational property tax” CREDIT
84
– for the amount of excessively accrued organizational property tax;

DEBIT 68

subaccount “Organizational Income Tax” CREDIT
84
– for the amount of excessively accrued income tax (by budget).

Art. 81 Tax Code of the Russian Federation

It has been established that

a taxpayer
discovers
the tax return
submitted
by him to the tax authority information is not reflected or is incompletely reflected, as well as
errors leading to an underestimation of the amount of tax
payable, the taxpayer is obliged to make the necessary changes to the tax return and submit an updated tax return to the tax authority in the manner prescribed by this article.

If the taxpayer discovers inaccurate information in the tax return submitted to the tax authority, as well as errors that do not lead to an understatement of the tax amount

subject to payment,
the taxpayer has the right to make the necessary changes to the tax return
and submit an updated tax return to the tax authority.

In this case, an updated tax return submitted after the expiration of the established deadline for filing the return is not considered submitted in violation of the deadline.

Therefore, you have the right (but are not obligated) to submit updated tax returns for corporate property tax and income tax for 2011.

Depreciation groups of buildings and structures

According to the Classification, various types of real estate in the form of buildings and structures can be classified into several groups for calculating depreciation - from 4 to 10. Each group includes buildings of certain, strictly defined types, for which different time intervals are provided for. Table 1 shows various immovable objects with the SPI periods established for them.

Table. Depreciation groups for buildings and structures

What depreciation group do buildings belong to?

The eighth depreciation group (useful life over 20 years and up to 25 years) includes “Buildings (except residential) - “Frameless buildings with lightweight masonry walls, reinforced concrete, brick and wooden columns and pillars, with reinforced concrete, wooden and other floors; wooden buildings with cobblestone or chopped log walls; bunded structures (OKOF code 210. 00. 00. 00. 000). The ninth depreciation group (useful life over 25 years and up to 30 years) includes “Buildings (except residential) - “Vegetable - and fruit storage facilities with stone walls, reinforced concrete or brick columns, reinforced concrete coverings (OKOF code 210. 00. 00. 00 .000). The tenth depreciation group (useful life over 30 years) includes “Buildings (except residential) - “Buildings, except those included in other groups (with reinforced concrete and metal frames, with walls made of stone materials, large blocks and panels, with reinforced concrete, metal and other durable coatings)

How to determine SPI: algorithm

When a company acquires a fixed asset - any kind - it needs to be depreciated, for which it is necessary to know the period of its planned useful use. In the table it is given in approximate time frames, but for each object it must be indicated precisely. The algorithm is as follows:

1. Compare with the left column of the Classification table - determine which depreciation group your building and structure belongs to.
2. Specify the established deadline in the text of the Order signed by the head of the organization.
3. For accounting, set the SPI yourself or also use the Classification (this is much more convenient).

How to determine the depreciation period of non-residential premises in a residential building

Rationale The classification of fixed assets included in depreciation groups determines: The fourth depreciation group (useful life over 5 years and up to 7 years) includes “Buildings (except residential) - “Buildings made of film materials (air-supported, pneumatic frame, tent, etc.) ; mobile all-metal; mobile wood-metal; kiosks and stalls made of metal structures, fiberglass, pressed plates and wood (OKOF code 210. 00. 00. 00. 000).

The fifth depreciation group (useful life over 7 years and up to 10 years) includes “Buildings (except residential) - “Prefabricated and movable buildings (OKOF Code 210. 00. 00. 00. 000).

SPI for parts and the whole

What if the room for which the SPI needs to be determined is part of the building? There are accepted rules regulating quite common situations in determining the SPI of buildings and structures:

• each individual residential premises in a common residential building (for example, an apartment building) receives the same SPI as the entire building as a whole - as a rule, for at least 30 years;
• if there is a non-residential premises (hall, office, etc.) in a residential building, then it acquires the same SPI as the entire house (also, as a rule, from 30 years).

SPI upon change of owner

A piece of real estate may change its owner and end up in the hands of a new owner not new. How to determine the useful life in this case?

It is necessary to correctly establish depreciation, and from here calculate the depreciation period. This must be done separately for tax and accounting purposes.

SPI of used objects for tax accounting

The tax legislation of the Russian Federation provides for the possibility of reducing the SPI of a non-new property for the period during which it was used by the former owner (clause 7 of Article 258 of the Tax Code of the Russian Federation). This time can be easily determined from the accompanying documentation (transfer and acceptance certificate OS-1a) when purchasing a fixed asset.

IMPORTANT! If it is not possible to establish this period from the documents, then it is legally impossible to reduce the SPI. Even if such confirmation exists, a reduction in SPI is not necessary.

If there is no documentary evidence of the operation of the building, it will be considered new from the point of view of tax accounting. To determine its SPI, the above algorithm should be used.

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If you purchase a building or structure that has been in use for more than 30 years, it may end up being completely depreciated. In this case, the new owner evaluates the condition of the object according to safety regulations and sets a reasonable SPI for it at his own discretion.

SPI of non-new objects for accounting

There are no legislative regulations here, other than those prescribed in the accounting policies of the organization itself. By establishing SPI for accounting, the owner can:

• follow the requirements of the Classification (duplicate tax accounting);
• Having thoroughly assessed the object, set another appropriate period.

Corporate income tax

The provisions of Chapter 25 of the Tax Code of the Russian Federation provide the taxpayer with the right to independently decide how to determine the useful life of a used fixed asset item recognized as depreciable property, in order to apply the linear method of calculating depreciation (for additional information, see letter of the Ministry of Finance of Russia dated September 23, 2009 N 03-03- 06/1/608).
In our opinion, the following options are possible: 1) based on the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 (hereinafter referred to as the Classification of OS) (clause 1 of Article 258 of the Tax Code of the Russian Federation);

2) based on the useful life determined on the basis of the OS Classification, reduced by the period of actual use of the fixed asset by the previous owners (in accordance with the first sentence of paragraph 7 of Article 258 of the Tax Code of the Russian Federation);

3) based on the useful life of the fixed asset item established by the previous owner, reduced by the period of its actual use by the previous owner (in accordance with the second sentence of paragraph 7 of Article 258 of the Tax Code of the Russian Federation).

At the same time, it should be taken into account that, in the opinion of specialists from the financial department, in the case of the acquisition of fixed assets that were used from an individual who is not an individual entrepreneur, the organization does not have the right to determine the depreciation rate for this property, taking into account the provisions of paragraph 7 of Art. . 258 of the Tax Code of the Russian Federation, since an individual does not establish the useful life of a fixed asset and does not depreciate it for tax purposes (see, for example, letters of the Ministry of Finance of Russia dated March 29, 2013 N 03-03-06/1/10056, dated March 20, 2013 N 03-03-06/1/8587, dated 03/15/2013 N 03-03-06/1/7939, dated 03/15/2013 N 03-03-06/1/7937).

In the situation under consideration, the organization acquires non-residential premises from an individual who is registered as an individual entrepreneur and who subsequently used the sold non-residential premises for rent. In this case, the specified individual entrepreneur applies the simplified tax system.

It should be noted that taxpayers who apply the simplified tax system do not charge depreciation on fixed assets acquired during the period of application of the specified taxation system for tax accounting purposes (clause 1, clause 3, article 346.16, clause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation ), which, in our opinion, indicates that there is no need to determine the useful life of fixed assets.

Taking into account the above position of the Ministry of Finance of Russia, we believe that this circumstance prevents the use in the situation under consideration of the third method of determining the useful life of a used fixed asset object, which, however, does not prevent the organization from reducing the useful life of the specified object, determined taking into account the OS Classification, by the period of its operation by two previous owners (second method), which follows from the literal meaning of clause 7 of Art. 258 Tax Code of the Russian Federation.

At the same time, we believe that the organization should document the number of years (months) of operation of non-residential premises by the previous owners.

As follows from Art. 313 of the Tax Code of the Russian Federation, confirmation of tax accounting data is provided by primary accounting documents (including an accountant’s certificate).

The Tax Code of the Russian Federation does not contain a specific list of documents necessary to confirm the service life of fixed assets by the previous owners. Therefore, we believe that the service life of non-residential premises by previous owners can be confirmed by any properly executed primary documents that directly or indirectly confirm the specified period.

The courts hold a similar point of view on this issue. For example, the resolution of the Federal Antimonopoly Service of the Volga Region dated February 24, 2009 N A12-12162/2008 notes that the legislation on taxes and fees and the legislation on accounting do not establish a specific primary document necessary to confirm the service life of the equipment by the previous owner. Therefore, based on paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, this circumstance can be confirmed by the taxpayer with any primary documents drawn up in accordance with the law, from which confirmation of the number of years (months) of operation of the property by the previous owner would follow (see also resolutions of the Federal Antimonopoly Service of the North Caucasus District dated April 15, 2010 N A32- 774/2009-33/44, FAS Volga District dated December 5, 2008 N A12-3509/08, Twelfth Arbitration Court of Appeal dated November 19, 2008 N 12AP-7254/2008).

According to specialists from the financial department and tax authorities, documentary evidence of the service life of the property by the previous owners are forms N OS-1 and (or) N OS-1a, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7 (see, for example, letters of the Ministry of Finance of Russia dated July 5 .2010 N 03-03-06/1/448, Federal Tax Service of Russia for Moscow dated 06/15/2010 N 16-15/ [email protected] ).

At the same time, it should be taken into account that from 01/01/2013 the use of unified forms of primary accounting documents is not mandatory, as follows from Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, therefore we believe that forms N OS-1 and (or) N OS-1a, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7, cannot be considered in as the only documents confirming the service life of fixed assets by the previous owners.

If it is not possible to document the service life of non-residential premises by the previous owners, then the determination of their useful life will be carried out in the general manner on the basis of the OS Classification (letter of the Ministry of Finance of Russia dated July 16, 2009 N 03-03-06/2/141).

Features of SPI for certain real estate objects

Each building and structure has a set of unique characteristics that affect the period of its possible use as a fixed asset. But there are some features that allow you to group objects to establish an adequate SPI. Let's consider the most common types of buildings and structures from the point of view of classifying them into one or another depreciation group.

Brick buildings

Brick is a very strong and durable material that is little subject to wear. Buildings constructed from it serve regularly for many decades without losing any significant characteristics. Whether they are residential buildings or other structures, their SPI will be the longest of those provided for in the Classification table. The rubricator provides for group 10 for them, according to which you can set any period over 30 years. Which one, the organization has the right to determine itself.

Garages

Schools

This type of structure is not residential: 24-hour stays are not planned there. If the school is capital, it is most often classified as group 10: these structures last more than 30 years.

How to determine the useful life of a non-residential building

In tax accounting, depreciate property over its useful life. Determine the useful life of a fixed asset yourself using the following rules: Determine the useful life of used fixed assets in a special manner, see How to calculate depreciation of used fixed assets in tax accounting. The validity of this conclusion is confirmed by arbitration practice, see. You can determine the depreciation group and useful life by submitting a corresponding request to the Ministry of Economic Development of Russia.

Accounted for as fixed assets

Whatever type of temporary structures they are, after completion of work they must be dismantled and disposed of. Therefore, their real lifespan is two to three years. Such structures are short-lived, and yet they are classified as fixed assets, and depreciation must be charged on them. After all, they satisfy all the necessary conditions for classification as fixed assets:

• the object is owned by the organization;
• used to generate income;
• not intended for sale;
• the useful life of the object is more than 12 months.

This means that the cost of temporary buildings and structures must be taken into account according to the accounting rules in accordance with PBU 6/01 “Accounting for fixed assets”, and in tax accounting one must be guided by Article 256 of the Tax Code. First, let's take a closer look at accounting.

To which depreciation group can non-residential premises be classified for the purpose of calculating income tax?

Each of them includes buildings taking into account their structural characteristics. Thus, the useful life of the building is determined in the range specified for each depreciation group. Moscow from Thus, in the case under consideration, documents confirming operation may be:. The third group includes fixed assets with a useful life of no more than five years.

Further calculations are carried out in exactly the same way. In a non-linear way, the cost of buildings is written off much faster than in a linear way. The method is convenient to use in organizations that prefer accelerated depreciation. Peculiarities of depreciation calculations for re-opened and reconstructed buildings When buildings are mothballed for a period exceeding three months, depreciation is paused.

Useful life of the building

The organization purchased a building that was in use. There is an extract from the technical passport of the BTI, according to which the year of construction is the Previous owner is an individual entrepreneur using the simplified tax system. Among the documents containing data to determine the actual life of the building by the previous owners, there is a purchase and sale agreement, an acceptance certificate not in the OS-1 form and an extract from the technical passport of the BTI. The building belongs to the 1st group of the Classification of fixed assets. The method of calculating depreciation is linear.

How to find out the depreciation rate for a non-residential building

Please enable JavaScript for a better site experience. Many enterprises have buildings and structures on their balance sheets, for which depreciation charges are calculated. According to it, buildings and structures belong to groups for which the maximum useful life is set at and over 30 years, respectively. Regardless of the commissioning period, to calculate depreciation for buildings and structures, use the linear accrual method, in which the cost of a fixed asset decreases evenly over the entire period of use. Accrue depreciation on the building in accordance with the depreciation rate that is determined for this object, taking into account its useful life.

They are close to those for accounting, but still different. 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. The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property item.

Tip 1: How to calculate depreciation on a building

An indispensable real estate assistant. Rubric question - answer related to real estate. The organization acquired the following real estate assets under a purchase and sale agreement for the amount of 2 rubles: a warehouse with a total area of ​​7 sq. m. When transferring property, the cost of each individual inventory item will be specified by the seller.

This is important to know: Trust management of real estate

WATCH THE VIDEO ON THE TOPIC: Depreciation by the sum of numbers of years - Calculation of depreciation using an example - Accounting - Methods of depreciation of fixed assets

In the classification of fixed assets included in depreciation groups, code Non-residential buildings can include objects such as warehouses, garages and industrial buildings, commercial retail buildings, buildings for entertainment events, hotels, restaurants, schools, hospitals, prisons, etc. Prison premises , colonies, pre-trial detention centers, barracks for prisoners, barracks for military personnel, dormitories of correctional and educational colonies, medical correctional institutions, schools and hospitals are considered as non-residential buildings, despite the fact that they may serve as a place of residence. The object of classification of this type of fixed assets is each individual building. If buildings are adjacent to each other and have a common wall, but each of them is an independent structural unit, they are considered separate objects. External extensions to the building that have independent economic significance, separate boiler house buildings, as well as outbuildings, warehouses, garages, fences, sheds, fences, wells, etc., are independent objects.

Building without a confirmed service life

This conclusion follows from paragraph 1 of Article 256 of the Tax Code. Depreciable property is distributed among depreciation groups in accordance with its useful life. 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.

The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property object, taking into account the Classification of fixed assets, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 (hereinafter referred to as Classification). This is indicated by paragraph 1 of Article 258 of the Tax Code of the Russian Federation.

Depreciation calculation: basic provisions

Question: An organization purchased non-residential premises for an office on the first floor of a panel residential apartment building. To which depreciation group can this non-residential premises be classified for the purpose of calculating income tax? Answer: An office non-residential premises acquired by an organization, located on the ground floor of a panel residential apartment building, for the purposes of determining the useful life and calculating income tax, in our opinion, from January 1. Rationale: In tax accounting according to paragraph. The useful life is recognized the period during which an object of fixed assets serves to fulfill the goals of the taxpayer’s activities. The useful life is determined by the taxpayer independently on the date of commissioning of the depreciable property in accordance with the provisions of Art. The list of property that belongs to fixed assets is established by OKOF. Until January 1

We draw your attention to the Letter of the Ministry of Finance of Russia dated April 21. In it, employees of the financial department expressed the opinion that depreciation accrued on depreciable property not used by the taxpayer in activities aimed at generating income does not reduce the income received when calculating the tax base for corporate income tax. That is, if the apartment purchased by the organization is not occupied by seconded employees for some periods, then there is a high probability that the organization will not be able to take into account expenses in the form of accrued depreciation for these periods for profit tax purposes. The new procedure for writing off the value of fixed assets can only be applied to those objects that were acquired after January 1.

Depreciation period of buildings

• Walls and foundation: 100 - 150 years;
• Floors made of various materials: 70 - 150 years;
• Staircase structures: 80 - 100 years;
• Floor coverings: 80 - 100 years;
• Internal non-load-bearing foundations: 40 - 150 years;
• Load-bearing elements of various building structures: 100 - 150 years;
• Roofing coverings: 10 – 80 years;
• Door and window structures: 20 - 30 years;
• Sewage system: 30 years;
• Heating and ventilation systems: 30 years;
• Gas installations: 20 years;
• Freight elevators without a conductor: 20 years.
• Service life of interior and exterior finishing of buildings:
• External cladding of buildings: 125 years;
• Tiling: 60 - 75 years;
• Internal cladding of buildings: 40 years;
• Painting of structures: 20 – 45 years.

1. Viability is the process of preserving the physical and other properties of structures, which are determined during the creation of the structure design and guarantee its use throughout the entire period of operation with established control and regular maintenance;
2. Durability is the ability of objects and structures to perform specified tasks throughout the entire period of use;
3. Design service life is the estimated period of operation of an object, determined by building codes or design goals, depending on the purposes of its construction with established regular technical inspection and maintenance of equipment and individual functional elements;
4. A construction site is an object that falls under the category of residential or public premises, as well as a service or engineering building.

* By order of Rosstandart dated December 23, 2010 No. 1059-st, GOST R 54257-2010 was put into effect on September 1, 2011. In connection with the approval and entry into force of GOST R 54257-2010, the use of GOST 27751-88, included in the “List of national standards and codes of practice (parts of such standards and codes of practice), as a result of which, on a mandatory basis, compliance with the requirements of the Federal Law “Technical Regulations on the Safety of Buildings and Structures”, approved by Decree of the Government of the Russian Federation dated June 21, 2010 No. 1047-r (hereinafter referred to as the List of Mandatory Use). When state registration of rights to a land plot, the annual tax amount can be contributed to the budget of one of the parties (by agreement).

Subsequently, the tax amount is from January 1 of the current year to the beginning of the month in which he transfers the land plot. The subsequent payer calculates the amount of tax for the period from the beginning of the month in which he acquired the right to the land plot.

- persons awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War; The fourth depreciation group (useful life over 5 years and up to 7 years) includes “Buildings (except residential)” - “Buildings made of film materials ( air-supported, pneumatic frame, tent, etc.); mobile all-metal; mobile wood-metal; kiosks and stalls made of metal structures, fiberglass, pressed plates and wood” (OKOF code 210. 00. 00. 00. 000). * By order of Rosstandart dated December 23, 2010 No. 1059-st, GOST R 54257-2010 was put into effect on September 1, 2011. In connection with the approval and entry into force of GOST R 54257-2010, the use of GOST 27751-88, included in the “List of national standards and codes of practice (parts of such standards and codes of practice), as a result of which, on a mandatory basis, compliance with the requirements of the Federal Law “Technical Regulations on the Safety of Buildings and Structures”, approved by Decree of the Government of the Russian Federation dated June 21, 2010 No. 1047-r (hereinafter referred to as the List of Mandatory Use). Design service life is the period of use of a construction project for its intended purpose, established in building codes or in a design assignment, until major repairs and (or) reconstruction with the required maintenance. The estimated service life is counted from the start of operation of the facility or the resumption of its operation after major repairs or reconstruction (clause 2.11);

1. Viability is the process of preserving the physical and other properties of structures, which are determined during the creation of the structure design and guarantee its use throughout the entire period of operation with established control and regular maintenance;
2. Durability is the ability of objects and structures to perform specified tasks throughout the entire period of use;
3. Design service life is the estimated period of operation of an object, determined by building codes or design goals, depending on the purposes of its construction with established regular technical inspection and maintenance of equipment and individual functional elements;
4. A construction site is an object that falls under the category of residential or public premises, as well as a service or engineering building.

When state registration of rights to a land plot, the annual tax amount can be contributed to the budget of one of the parties (by agreement). Subsequently, the tax amount is from January 1 of the current year to the beginning of the month in which he transfers the land plot. The subsequent payer calculates the amount of tax for the period from the beginning of the month in which he acquired the right to the land plot.