Depreciation groups and useful lives. Search for groups by OKOF code online.
The fixed assets classifier serves to assign a depreciation period for material assets and uses codes from the All-Russian Classifier of Fixed Assets. For fixed assets put into operation since 2017, the useful life is determined by the codes of the new OKOF OK 013-2014. For fixed assets introduced before 2017, the terms are determined by the codes of the old OKOF OK 013-94. If, according to the new classifier, the fixed asset belongs to another group of the organization, then the terms do not change. 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, 2016 No. 401-FZ.
Determination of depreciation group and useful life using the OKOF code:
Classification by one table in MS Excel format, 51Kb Download
Depreciation groups:
- The first group is all short-lived property with a useful life from 1 year to 2 years inclusive
- cars and equipment
- The second group is property with a useful life of more than 2 years up to 3 years inclusive
- cars and equipment
- Means of transport
- Perennial plantings
- Third group - property with a useful life of more than 3 years up to 5 years inclusive
- cars and equipment
- Means of transport
- Industrial and household equipment
- The fourth group is property with a useful life of over 5 years up to 7 years inclusive
- Building
- Facilities and transmission devices
- cars and equipment
- Means of transport
- Industrial and household equipment
- Working livestock
- Perennial plantings
- Fifth group - property with a useful life of over 7 years up to 10 years inclusive
- Building
- Facilities and transmission devices
- cars and equipment
- Means of transport
- Industrial and household equipment
- Sixth group - property with a useful life of over 10 years up to 15 years inclusive
- Facilities and transmission devices
- Dwellings
- cars and equipment
- Means of transport
- Industrial and household equipment
- Perennial plantings
- Seventh group - property with a useful life of over 15 years up to 20 years inclusive
- Building
- Facilities and transmission devices
- cars and equipment
- Means of transport
- Perennial plantings
- Fixed assets not included in other groups
- Eighth group - property with a useful life of over 20 years up to 25 years inclusive
- Building
- Facilities and transmission devices
- cars and equipment
- Vehicles
- Industrial and household equipment
- Ninth group - property with a useful life of over 25 years up to 30 years inclusive
- Building
- Facilities and transmission devices
- cars and equipment
- Vehicles
- Group ten - property with a useful life of over 30 years inclusive
- Building
- Facilities and transmission devices
- Dwellings
- cars and equipment
- Vehicles
- Perennial plantings
The organization determines the useful life of a fixed asset in order to calculate depreciation in accounting and tax accounting. Since May 12, 2018, accountants have been using the updated Classification of Fixed Assets. Let us tell you in more detail what has changed and how to determine depreciation groups in 2019.
Classifier of fixed assets. What changed?
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 useful life of the OS is determined by the organization itself, taking into account the classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 (Resolution No. 1).
In 2018, all depreciation classification groups changed, except the first. The changes apply to legal relations arising from January 1, 2018.
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.
Classifier of fixed assets by depreciation groups with examples of fixed assets:
| Depreciation group number | Useful life of OS | Example of fixed assets belonging to the depreciation group |
|---|---|---|
| 1 | From 1 year to 2 years inclusive | General purpose machinery and equipment |
| 2 | Over 2 years up to 3 years inclusive | Liquid pumps |
| 3 | Over 3 years up to 5 years inclusive | Radio-electronic communications |
| 4 | Over 5 years up to 7 years inclusive | Fences (fences) and reinforced concrete barriers |
| 5 | Over 7 years up to 10 years inclusive | Forest industry buildings |
| 6 | Over 10 years up to 15 years inclusive | Water intake well |
| 7 | Over 15 years up to 20 years inclusive | Sewerage |
| 8 | Over 20 years up to 25 years inclusive | Main condensate and product pipelines |
| 9 | Over 25 years up to 30 years inclusive | Buildings (except residential) |
| 10 | Over 30 years | Residential buildings and structures |
The All-Russian Classifier of Fixed Assets (OKOF), which determines the depreciation group of fixed assets, remains unchanged. Since January 1, 2017, OKOF OK 013-2014 (SNS 2008), approved by Rosstandart order No. 2018-st dated December 12, 2014, has been in effect. The same classifier will be in effect in 2019.
How to determine the useful life of an OS
Stage 1 - establish the depreciation group of the fixed asset according to the classification approved by Resolution No. 1
The classification of fixed assets is a table in which, for each depreciation group, the names of the fixed assets included in it and the corresponding codes of the All-Russian Classifier of Fixed Assets are listed.
For tax accounting purposes, according to the classification of fixed assets, the following is determined:
- depreciation group to which the fixed asset belongs. All depreciable property is combined into 10 depreciation groups depending on the useful life of the property (clause 3 of Article 258 of the Tax Code of the Russian Federation). Depreciation groups are also important in determining the amount of depreciation bonus that can be applied to a specific asset;
- the useful life must be within the limits established for each depreciation group (Letter of the Ministry of Finance of Russia dated July 6, 2016 No. 03-05-05-01/39563). Choose any period within the SPI, for example the shortest, in order to quickly write off the cost of the fixed assets as expenses (Letter of the Ministry of Finance of the Russian Federation dated July 6, 2016 No. 03-05-05-01/39563).
You can set an entire OS group in the classification. A transcript of the group is presented in OKOF.
Define the depreciation group of the fixed asset as follows:
- In the first column of OKOF, find the type of property to which the OS belongs (9 digits).
- Check the code specified in the OKOF in the first column of the OS classification.
- If there is a code in the OS classification, look at which depreciation group the OS belongs to.
If there is no code in the OS classification, determine the depreciation group in one of the following ways:
Method 1 - by property subclass code
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.
Method 2 - by property class code
The property class differs from the property type code in that the seventh, eighth and ninth digits in it are always zeros. For example, a rotary pump belongs to class 14 2912000 (pumps and compressor equipment).
Example. Determination of depreciation group using OKOF code
The rotary pump code according to OKOF is 14 2912113. In the OS Classification, such a code, as well as subclass code 14 2912010 (centrifugal, piston and rotary pumps) are not indicated. However, it contains class code 14 2912000 (pumps and compressor equipment). It belongs to the third depreciation group (property with a useful life of more than three years up to five years inclusive). This means that the rotary pump must be included in the third shock-absorbing group.
Step 2: Consult technical documentation
If the fixed asset is not mentioned in the classification and OKOF, establish the SPI from the operating life of the OS specified in the technical documentation or manufacturer’s recommendations (clause 6 of Article 258 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated June 18, 2018 No. 03-03-20/41332) .
Stage 3. Record the SPI in the asset accounting inventory card (Form No. OS-6)
If the tax and accounting SPI are different, then add section 2 of form No. OS-6 with the corresponding column.
Example. The organization purchased a Gazelle cargo truck (carrying capacity 1.5 tons). Let's determine the SPI of the car.
According to the OS classification, general purpose 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.
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 2019 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.
For income tax.
Classification can also be used for accounting purposes. Since 2017, the indication of the possibility of using the Classification for accounting has been excluded from the text of Decree of the Government of the Russian Federation dated January 1, 2002 N 1, but before the adoption of clear rules for determining useful life in accounting, many accountants use the Classification.
1) Determination of useful life according to Classification
To determine the depreciation group of a fixed asset, we first look for the name of our fixed asset object in the regulatory document -. This is the simplest and most commonly used method for determining the useful life.
Example
We determine the depreciation group of a personal computer.
That is, in many cases you need to find the type (category, subcategory) of a fixed asset in . Then, determine which group (or subgroup) this species belongs to (according to the same OKOF). After which, find a specific group (subgroup) of fixed assets in and, accordingly, determine.
Technically, the implementation of this method of determining SPI is as follows:
a) We determine the OKOF code of our OS (it is often recommended to involve technical specialists for this).
b) Check if there is such an OS group in the Classification.
c) If there is no OS group with our OKOF code in the classification, then we remove one digit from the right in the OKOF code and again check for the presence of the object in the Classification.
If there is no object again, then we remove one more digit to the right from the OKOF code and so on until we find our OS object in the classification, or until there are only 7 digits left in the OKOF code.
If we did not find our object with 7 digits of the OKOF code, then such an object is not in the Classification. Then we use method for determining useful life 3.
Example
We determine the depreciation group of the purchased Digital Video Camera.
Annex 1
10 shock absorption groups are defined by paragraph 3 of Article 258 of the Tax Code of the Russian Federation:
Order of the FEDERAL AGENCY FOR TECHNICAL REGULATION AND METROLOGY dated April 21, 2016 No. 458 approved direct and reverse transition keys between editions OK 013-94 and OK 013-2014 (SNS 2008) of the All-Russian Classifier of Fixed Assets.
Regulatory document: Classification of fixed assets included in depreciation groups, approved. Decree of the Government of the Russian Federation dated 01.01.2002 N 1.
Explanation of the structure and procedure for applying OKOF.
Examples of determining the depreciation group of various fixed assets.
By increasing depreciation deductions, this is a rather risky and time-consuming method of tax optimization. At the same time, practice shows that many manage to increase the amount of depreciation deductions (or reduce the initial cost of the object) and thereby save income tax. Let's consider what saving methods allow organizations to reduce income tax through depreciation and how risky their use is from a tax point of view in the article "Five simple ways to reduce income taxes through depreciation."
The accountant determines it himself based on the useful life of the object using the formula:
Please note: since depreciation rates are determined depending on the useful life of the object, and such a period is determined by the so-called depreciation groups, in our table the initial indicator is the depreciation group - this will make it easier for you to use the table.
Estimated depreciation rates for fixed assets by depreciation groups
Depreciation group |
Useful life of a fixed asset in years |
Useful life of a fixed asset in months |
Annual depreciation rate for accounting purposes (linear method, reducing balance method), % |
Monthly depreciation rate for tax accounting purposes (linear method), % |
|---|---|---|---|---|
|
The first group is all short-lived property with a useful life from 1 year to 2 years inclusive |
||||
|
The second group is 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 over 7 years up to 10 years inclusive |
||||
|
Sixth group - property with a useful life of over 10 years up to 15 years inclusive |
||||
|
Seventh group - property with a useful life of over 15 years up to 20 years inclusive |
||||
|
Eighth group - property with a useful life of over 20 years up to 25 years inclusive |
||||
|
Ninth group - property with a useful life of over 25 years up to 30 years inclusive |
||||
|
Tenth group - property with a useful life of over 30 years |
Proper accounting at an enterprise requires strict differentiation of fixed assets among themselves.
Their division, which is based on belonging to different classification categories (groups), has become widespread.
Basic information about the classification elements used for accounting purposes is contained in regulatory documents and decrees of the Government of the Russian Federation.
Despite the established detailed structure, difficulties often arise in determining the ownership of fixed assets.
Let's consider options for distributing funds in practice to minimize possible difficulties.
Methods for classifying fixed assets
Depending on the composition and nature of use, fixed assets are divided as follows:
- by type – natural-material classification;
- by age or period of use;
- by sector of the economy, economy and industry - sectoral affiliation;
- according to functional purpose;
- by property;
- by influence on the subject of work;
- by degree of use.
Each classification group has its own structure, the elements of which distinguish individual subgroups. The criteria for classifying objects are different and include characteristics based on content and features of use.
1. Classification by species - established sequence
In total, the following types of fixed assets are distinguished:
- building– industrial and utility buildings in which the enterprise’s activities are organized;
- structures– engineering structures that perform special functions (mines, swimming pools, furnaces, wastewater treatment plants, etc.);
- transfer devices. These include objects whose functional purpose is the transmission of electricity, as well as the transportation of liquids, gases, solid raw materials and suspensions (pipelines, heating and electrical networks, conveyors);
- cars and equipment– include the equipment of the enterprise, including production, measuring and computing capacities (machine tools, computer equipment, engineering machines, cranes, etc.);
- vehicles– cover the enterprise’s transport fleet;
- tools– material objects, the use of which has a direct impact on the subject of production;
- inventory and supplies, performing a function related to production (providing the required working conditions);
- other– not included in the previous subgroups.
Based on the list of types of fixed assets and the Classification approved by the Government, the useful life and depreciation rates are determined.
There are ten depreciation groups in total.
For the first group, the monthly depreciation rate is 14.3%, and the useful life is from 1 to 2 years. For the tenth group, the depreciation rate is set at 0.7%, and the useful life is more than 30 years.
2. Classification according to actual service life
There are five age groups of fixed assets: up to 5 years, 5-10 years, 10-15 years, 15-20 years and more than 20 years (not to be confused with the useful life).
The first two groups include mainly the machines and mechanisms of the enterprise, the last two include buildings and structures.
Medium-term use is characterized by special structures, as well as machinery and equipment designed for long-term use.
3. Classification by economic sectors
Fixed assets belong to the same industry as the products produced using them. This means that the classification of fixed assets should be made at a specific enterprise.
An example of fixed assets related to various industries is road transport. Its use is widespread in all sectors of the economic, industrial and social sphere - agriculture, heavy and light industry, public utilities and the service sector.
4. Classification by functional purpose
In this section there are two groups of fixed assets:
- production - participate in production or provide appropriate conditions for its implementation. Inputs are divided into agricultural and non-agricultural;
- non-productive - exist to provide for the socio-cultural sphere (kindergartens, hospitals, educational institutions).
5. Classification by property
There are two types of property – owned and leased. The requirement for a separate classification of leased fixed assets is due to the peculiarities of their accounting and operation. When repairing your own funds, there are usually no difficulties associated with completing the repair and modernization procedure.
For leased funds, accounting is kept more strictly, which is caused by the need to take into account the interests of the lessor.
6. Classification by influence on the subject of work
This group includes active and passive fixed assets. Active agents are understood as those that have a direct impact on manufactured products and shape production volume, quality and assortment. Passive means create the conditions for production, but do not directly participate in it. Thus, for the metalworking industry, machine tools are active fixed assets, and transport performs a passive function.
Depending on the specific industry, active funds may become passive and vice versa. In the mining industry, vehicles are classified as active assets. Mechanical tools will turn from an active asset in mechanical engineering into a passive asset in the food industry.
7. Classification by degree of use
The participation of fixed assets in production requires timely deductions related to depreciation. To display the degree of participation of funds in production, they are divided into active and inactive.
Operating fixed assets are involved in the production process, while inactive ones are taken out of service for various reasons and may be located:
- for downtime (being under repair, modernization or reconstruction);
- at the completion stage - often found for large structures (technological wells, furnaces, distillation columns);
- in stock (reserve) – typical for equipping a continuous cycle of work. If the main device wears out or breaks down, it is quickly replaced with a backup device;
- for conservation (long-term storage of functional equipment);
- ready for launch - having passed acceptance tests and awaiting completion of preparatory work;
- decommissioned and intended for sale.
The planned legislative changes do not affect existing classification principles.