6 group of depreciation. Depreciation groups: useful life

Any receipt of an object of fixed assets (OF), whether it is a purchase, a gratuitous transfer or an acquisition by exchange, entails a mandatory determination of the depreciation group, which is assigned based on the useful life of the property. It is during this period that the value of the property gradually becomes part of the company's expenses. Writing off the accrued depreciation amounts is carried out in one of four ways that are relevant for accounting for fixed assets, enshrined in the accounting policy of a particular enterprise.

Depreciation groups

Objects of fixed assets when registering are assigned to a certain depreciation group. There are 10 of them, they are listed in the Classification of fixed assets by depreciation groups. The main criterion for combining units of property into any of the depreciation categories is the useful life (SPI) of the object. It is determined by enterprises for each facility of the facility, based on the expected useful period, operating conditions and regulations governing the use of property.

SPI is the main criterion for classifying an asset into one of the depreciation groups presented.

According to general rules, the organization depreciates the asset received during the SPI, determined by the Classifier (see table). If the company cannot find an object in the list, then the term is set based on the technical specifications of the asset or the manufacturer's recommendations. If the asset is manufactured in a company, then the company's specialists independently develop recommendations confirming the period of effective operation of the property. They are drawn up in any form. This can be an order of the head or another document that defines the asset's IPI. Consider the characteristic features of the property attributed to each depreciation group.

1 and 2 depreciation groups

The first depreciation group includes short-lived assets that are depreciated over a period of 1 year and 1 month to 2 years inclusive. Basically, these are types of property of the category "Machinery and equipment" (OKOF 330.28 and 330.32), which unites tools and equipment for various areas of production, the SPI of which does not exceed 2 years.

The second depreciation group (AG) is represented by several types of property:

• Machinery and equipment, incl. office, tunneling, hay-harvesting machines, technological equipment for various industries (OKOF codes 330.28);
• TS with OKOF codes 310.29.10;
• production and household equipment (sports facilities 220.42.99);
• perennial plantations (520.00.10).

Assets related to the second AG have SPI from 2 to 3 years. For example, this is the useful life of MFPs (multifunctional devices) . Therefore, upon receipt of this asset, it is assigned the 2nd AG.

3 depreciation group: useful life

The third depreciation group includes assets with SPIs ranging from 3 to 5 years. The range of assets worn out during these periods is much wider in comparison with the above two groups. In addition to the listed types of property, depreciation group 3 contains:

• structures with OKOF 220.41.20 codes operated in various industries;
• cars of different carrying capacity, motor vehicles, pleasure craft, aircraft (OKOF 310.29 and 310.30).

The AG of production equipment includes animal resources, among which, for example, circus or service dogs (510.01.49).

4 depreciation group: useful life

The fourth depreciation group includes assets, the SPI of which is from 5 to 7 years. It includes:

• non-residential buildings (OKOF 210.00.00);
• various structures, wells, power transmission lines, technological pipelines (OKOF 220.41.20 and 220.42).

The section of machines of the 4 amortization group is represented by various types of communication equipment and measuring instruments (OKOF 320.26 and 330.26), ES devices (330.27), machine tools (330.28; 330.29; 330.30).

The fourth group of depreciation includes special vehicles, buses and trolleybuses (310.30).

In addition to the section of production inventory, which includes communication equipment (330.26) and medical furniture (330.32), depreciation of group 4 is charged on draft animals (510.01) and plant resources (520.00).

5 depreciation group: useful life

Group 5 depreciation covers property with a period of operation from 7 to 10 years. This includes:

• non-residential collapsible buildings (OKOF 210.00);
• the category of structures, which includes the 5th depreciation group, includes structures of energy, petrochemical, metallurgical companies, forestry, agricultural and construction industries, heating networks (OKOF 220.41.20), highways (220.42);
• in the section "Machinery and equipment" the fifth depreciation group includes steam boilers (OKOF 330.25), measuring and navigation equipment, tools and other devices (330.26), steam and gas turbines, sweepers (330.28), fire trucks (330.29), laying technician for railways (330.30;
• the transport of the 5th depreciation group includes large-sized buses, tractors with the OKOF code 310.29.

In addition, this group includes cultural plantations (520.00), land improvement costs (230.00), equipment for servicing aircraft (400.00), intellectual property (790.00).

6 depreciation group: useful life

This group lists assets whose SPI ranges from 10 to 15 years:

• in the section "structures" property with codes OKOF 220.25; 220.41 & 220.42;
• dwellings (100.00);
• machines and equipment with codes OKOF 320.26; 330.00; 330.25; 330.26; 330.27; 330.28; 330.30;
• sea ​​vessels, railway cars, electric locomotives, helicopters, airplanes (310.30), containers (330.29).

The sixth depreciation group includes cultural plantations of stone fruit (520.00).

8 amortization group: useful life

8 amortization group unites assets, the effective use of which lasts from 20 to 25 years. For example:

• non-residential buildings of lightweight masonry (OKOF 210.00);
• construction industry structures, product pipelines, railways (220.41), berths and piers (220.42);
• communication facilities (330.26);
• cargo and passenger ships, locomotives, wagons, balloons (310.30).

10 amortization group: useful life

This group includes assets with a service life of more than 30 years. These include non-residential buildings (OKOF 210.00) and residential (100.00), as well as:

• structures not included in other groups (220.00);
• power cables (320.26), floating structures (330.30), escalators (330.28);
• ships and vessels - combined, cruise, floating docks (310.30);
• forest shelter belts and plantations (520.00).

Fixed assets of the organization, depending on the useful life, belong to one or another depreciation group for profit tax purposes (clause 1 of article 258 of the Tax Code of the Russian Federation). The useful life (SPI) of the fixed assets is determined by the organization itself, taking into account the special classification approved by the Government of the Russian Federation.

Classification of fixed assets included in depreciation groups

In 2019, the Classification approved by the Decree of the Government of the Russian Federation of 01.01.2002 N 1 is in force (as amended on 28.04.2018). In accordance with this Classification, all fixed assets are divided into 10 depreciation groups.

Please note that the latest amendments to the Classification entered into force retroactively and apply to legal relationships that arose from 01/01/2018.

Depreciation groups of fixed assets-2019: table

The classifier of fixed assets by depreciation groups-2019 is as follows:

How to define a depreciation group

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 the given OS belongs to.

If your OS is not named in the Classification, then you have the right to independently establish the useful life of this property, focusing on the service life specified in the technical documentation or manufacturer's recommendations. The installed SPI will tell you which depreciation group your OS fell into.

Instructions

When assigning an object to fixed assets, check whether it has the following characteristics:
- the ability to bring economic benefits to the company in the future;
- the organization does not intend to further resell the property;
- is used for a long period of time (duration of use exceeds 12 months or one operating cycle lasting more than 12 months). If the property taken into account corresponds to the above criteria, then it should be reflected in the accounts of fixed assets.

You should know that all fixed assets are subdivided into groups, each of which has its own distinctive characteristics.

1. Buildings are architectural and construction objects that create the necessary conditions for the implementation of production activities, storage of material assets, and are also used for managerial and non-production needs.

2. Structures are engineering and technical objects that perform technical functions for servicing the production process, but are not associated with changes in the objects of labor (tunnels, drains, overpasses, etc.).

3. Transfer devices are devices with the help of which energy of various types is transferred, as well as liquid and gaseous substances (heating systems, gas networks, etc.).

4. Machinery and equipment, including:
- power machines and equipment designed for the generation and distribution of energy;
- working machines and equipment directly involved in the production process;
- measuring and regulating instruments and devices;
- computing and electronic equipment.

5. Vehicles.

6. Tools - means of labor that have been involved in the production process for more than 1 year.

7. Production equipment and household accessories that are used to perform production operations and create conditions for safe work (workbenches, work tables, etc.).

8. Household equipment that provides conditions for work and maintenance of production (copying equipment, office furniture, etc.).

9. Land plots and perennial plantings.

10. Working, productive livestock and other fixed assets.

Please note that in accounting for taxation and depreciation purposes, all fixed assets are divided into 10 depreciation groups, depending on their useful life. is the period during which an item of fixed assets is able to serve the purposes of the organization. The first depreciation group includes property with a useful life of 1-2 years, the second - 2-3 years, the third - 3-5 years, the fourth - 5-7 years, and the fifth - 7-10 years. The sixth includes property, the useful life of which is 10-15 years, the seventh - 15-20 years, the eighth - 20-25 years, the ninth - 25-30 years, the tenth - over 30 years.

note

There are the following groups of fixed assets (including according to PBU 6/01). Each company has at its disposal fixed assets and working capital. The totality of fixed production assets and circulating assets of enterprises forms their production assets.

Helpful advice

For the purposes of accounting and tax accounting, the Classification of fixed assets included in depreciation groups is applied (Approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 as revised on December 10, 2010). The cost of previously accounted fixed assets, the operation of which continues in the current year, is not subject to revision

Sources:

• How to write off a loss that occurred during the period of application of the simplified code

All property of the enterprise, accepted for accounting, is depreciated, that is, wears out over time. Depending on the useful life, it belongs to one of the depreciation groups. The useful life is the period during which the assets of the enterprise are capable of generating income.

Instructions

All depreciable property belongs to one or another depreciation group. There are ten such groups in total. So the first depreciation group includes short-lived assets, which range from one to two years. The second depreciation property, the term of which is 2-3 years, the third - 3-5 years, the fourth - 5-7 years, the fifth - 7-10 years, the sixth - 10-15 years, the seventh - 15-20 years, the eighth - 20- 25 years, the ninth - 25-30 years, the tenth - over 30 years.

Each enterprise uses in its work various fixed assets that are its property and are used in the production of goods, the provision of services, and the performance of work. To take them into account, the initial cost is determined. In-use accounting is maintained at residual value.

All property objects wear out over time, are depreciated: part of their value is transferred to the cost price. Depreciation is performed over their entire useful life.

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Depending on the SPI, all fixed assets are classified into certain depreciation groups. For this, the OS Classifier and OKOF are used. In 2019, the grouping of fixed assets has undergone significant changes that you need to know for correct accounting.

Main nuances

As a general rule, businesses amortize assets over their useful lives (IWUs). They are determined by the OS Classifier (table).

OS grouping by Classifier:

Confirmation of the date of commissioning of the OS is carried out by drawing up a separate act on this. It is necessary for calculating property tax, deducting VAT, starting depreciation, and also for confirming the initial value of the property, its service life, the depreciation group established for it.

Last changes

Previously, the encoding of fixed assets was encrypted with 9-digit values ​​in the format XX XXXXXXX. Since 2019, the new encoding is XXX.XX.XX.XX.XXX. These changes have significantly transformed the structure of the OKOF.

Some of the names contained in the old classifier have been removed, and in OKOF-2017 they have been replaced with generalizing positions. For example, now there are no separate lines for unique types of various software, but a common object “Other information resources in electronic form” has appeared.

At the same time, the formatting object classifier contains new objects, which had no analogues in the previous version. These include equipment that did not exist in the last century.

Among the changes was the new location of some fixed assets in relation to belonging to the depreciation group. This indicates the introduction of other operational periods for them, and, consequently, a change in the write-off period for their initial cost in tax accounting.

The innovations apply only to operating systems that come into effect on January 1, 2019. There is no need to redefine the depreciation group of the fixed assets available to the enterprise. Depreciation on them will be carried out in the same manner.

For new property, special tools are provided for a convenient transition to the new OKOF - transition keys between editions (forward and backward). OKOF-1994 and 2019 are available in Rosstandart order No. 458 of 2019. They are presented in the form of a comparative table with a comparison of specific property objects. With its help, a new encoding is simply selected.

Important notes

What is the purpose

Regardless of the form of ownership of the company, its size and types of activity, the issue of the effectiveness of the use of fixed assets is one of the paramount. The competitiveness of the products manufactured by the company, the position in industrial production, the financial condition of the organization depend on it. Therefore, it is especially important to use the OKOF.

The main tasks that the OS classifier can solve:

• the possibility of increasing the economic efficiency of the use of property;
• access to detailed, conveniently grouped information about the work of the company;
• the emergence of the possibility of making the most profitable management decisions;
• simplification of tax administration and;
• reducing the likelihood of errors in accounting.

Control bodies devote maximum attention to checking the correctness of accounting, especially those conducted simultaneously with tax accounting. Therefore, it is important to know all the nuances and innovations in the reflection of fixed assets in accounting documents. This will eliminate the risk of making mistakes and receiving fines.

Misleading the OS is causing many problems for enterprises. An important term used in their accounting is "fixed assets", which include two types of property: tangible and intangible. Fixed assets are tangible assets of the company. This conclusion is made on the basis of the concepts enshrined in legislative norms.

Classification signs

The purpose of accounting is not only to reflect the presence, condition and movement of the firm's fixed assets, but also to correctly distribute depreciation charges by cost items. To achieve this, different methods of classification of fixed assets are used.

The most enlarged classifications:

• by functional purpose;
• by the degree of involvement in the work;
• by property and legal affiliation;
• by methods of influencing objects of labor.

A more detailed classification of fixed assets assumes their distribution by industry group. This feature is often underestimated, although, together with functionality, it helps to attribute depreciation charges to cost items. It is mandatory in accounting, analysis and reporting (mainly statistical) and is especially important in multidisciplinary structures.

The main feature of the classification of fixed assets in accounting and tax reporting is the service life (service life). The legislation allows firms to independently assign their property to one or another depreciation group, based on the intensity of its use, the characteristics of economic and production processes and other factors that make it possible to determine the period of useful life.

The most widespread practice is to use a common standard based on the division of fixed assets into single depreciation groups. The most detailed classification, logically related to the grouping by age, - by natural-material belonging is called the classification according to OKOF.

Registration

Fixed assets should be registered step by step in a certain sequence.

First, you need to determine if the object is related to the OS. The service life of an asset in tax accounting must be more than 12 months and have a value of 100 thousand rubles or more (clause 1 of article 256 of the Tax Code of the Russian Federation). If these criteria are met, the cost of property cannot be attributed to costs at a time. You need to choose a suitable group and useful life for it. After that, you can write it off through depreciation.

At the next stage, the depreciation group is selected. It must start with a classification. If there is no type of property in it, you should contact OKOF. First of all, the code of the type of fixed asset, consisting of 9 digits, is determined. The group is located according to the first 6 designations, which must match the encoding of the Classifier.

Fixed assets available in the Classifier:

The next step is to establish the useful life of the OS. Any number of years can be selected within the specified limits. For property worth more than 100 thousand rubles, it is advisable to set the same period in tax and accounting in order to avoid discrepancies.

Sometimes the necessary tool is not available in the Classifier, but in the OKOF. In this case, it can be determined from the manufacturer's recommendations or technical documents. Other options are sending a request to the manufacturer or referring to the explanations of the Ministry of Economic Development.

At the final stage, you need to spend the life of the OS according to the documentation - enter the information into the inventory card. When setting different deadlines for tax and accounting, this needs to be reflected.

OS classification according to OKOF:

Establishment Algorithm

To correctly classify a property as a fixed asset, it is necessary to check whether it has signs:

• the ability to bring economic benefits to the owner in future activities;
• the firm does not plan to resell it further;
• long-term use is possible (more than 12 months).

If the property meets all the indicated characteristics, it is taken into account as a fixed asset.

All fixed assets are classified into groups with distinctive features depending on the useful life, which means the time during which the object can serve to achieve the company's goals in economic and production activities.

In accounting and tax accounting, the Fixed Assets Classification is used. The value of already accounted property, the use of which continues, is not revised in the current year.

How to determine the useful life

Initially, the depreciation group and useful life are established according to the Classification approved by the Government of the Russian Federation. Clause 2 of Article 258 of the Tax Code of the Russian Federation divides all fixed assets into 10 groups. The payer determines the service life independently within the limits established for each group (letter from the Ministry of Finance of the Russian Federation No. 03-05-05-01 / 39563 of 2019).

The decoding of the groups is available in the OKOF. It is used when there is no property in the OS Classifier. Searches are performed in one of two ways: by subclass coding and by property class code.

In the absence of an object in both the OS Classifier and OKOF, the period is determined according to technical documents or manufacturer's recommendations (clause 6 of article 258 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation No. 03-03-06 / 1/36323 of 2019).

Features of inclusion in depreciation groups

Fixed assets are divided into 10 depreciation groups depending on their service life: from 1 year. The first group includes short-lived objects with a service life of 1-2 years. Next comes property operated for 2-3 years (second group), 3-5 years (third group), 5-7 years (fourth group), 7-10 years (fifth group). The rest of the groups have a five-year useful life.

The classification of fixed assets to be included in depreciation groups is approved by the Government of the Russian Federation. For accounting purposes, depreciable fixed assets are taken at historical cost.

Property signs according to OKOF

OKOF is based on the attribute of natural property of property and combines fixed assets into the following groups:

• Buildings - industrial and administrative buildings, buildings, warehouses where economic activities are carried out.
• Structures - engineering and construction structures for performing technological and technical functions: tunnels, bridges, treatment facilities, wells, mines, etc.
• Transfer devices - designed for the transfer of various energy resources, transportation of gas, liquids: product pipelines, heat and power networks.
• Machinery and equipment - equipment and machine tool park (power and working machines, regulating and measuring instruments, computers). This is the largest group.
• Transport vehicles.
• Tool.
• Inventory and accessories.
• Other PF - includes categories of property that are not included in other groups.

Each OKOF group is detailed and reveals the design features of the intragroup property. The classification is built in a hierarchical manner down to the OS subclass level.