Depreciation groups fixed assets in 2016 and the classification of the assets included in them were approved by Decree of the Government of the Russian Federation dated 01.01.02 No. 1. Based on this information, companies determine the useful life of fixed assets.

We have compiled a handy cheat sheet - table

Depreciation groups of fixed assets 2016.

Depreciation groups of fixed assets 2016

The depreciation groups of fixed assets in 2016 and the classification of the assets included in them were approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1. Based on this information, companies determine the useful life of fixed assets. We have compiled a convenient cheat sheet - a table of depreciation groups of fixed assets 2016.

By general rule the company depreciates the asset over its useful life, which is determined by the classifier (see table). If the asset is not on the list, the period can be set on the basis of the technical specifications or recommendations of the manufacturer (clause 6 of article 258 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated December 24, 2014 No. 03-03-06 / 1 / 66911). For example, if a company assembles the equipment itself, then it is the manufacturer. This means that it can itself develop recommendations to confirm the life of the asset. They can be issued in free form. For example, in the form of an order from the head to establish the term of service.

Depreciation groups of fixed assets 2016 table

A complete list of depreciation groups of fixed assets in 2016 and the classification of fixed assets, approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1.

To confirm the date of commissioning of the fixed asset, it is necessary to draw up an appropriate act. This is necessary for the timely accrual of property tax, the deduction of VAT from the cost of acquiring an object, and the start of depreciation. And also to confirm the initial cost, useful life, depreciation group, etc. that are set for the object. We brought:

• The document will be needed to fix the useful life of the fixed asset. Based on this period, monthly depreciation charges will be calculated.

In practice, difficult situations often arise when it is not clear to which depreciation group of fixed assets an asset should be attributed and whether it is necessary to specify the service life of used assets. Let's explore these questions with specific examples.

Which depreciation group of fixed assets include the iPhone

According to the classification of fixed assets (approved by Decree of the Government of the Russian Federation of 01.01.02 No. 1), telephones belong to the fourth depreciation group with a useful life of three to five years (OKOF code 14 3222000 “Cable communication facilities and wired communication equipment terminal and intermediate” ). But this group includes wired communication means, that is, stationary devices. A smartphone is not one of these devices.

If the company cannot rank the asset in any of the positions of the classifier, then the service life is determined by itself based on the technical conditions and recommendations of the manufacturer (clause 6, article 258 of the Tax Code of the Russian Federation). Since the smartphone has the functions of a pocket computer, code 14 3020000 “Electronic computing equipment” is closest to its purpose. And this code is included in the second depreciation group with a period of use from two to three years.

Whether it is necessary to specify the life of used assets

The useful life of used fixed assets must be corrected if the previous owner made a mistake in this indicator. Such a conclusion follows from the decision of the court (decree of the Arbitration Court of the West Siberian District dated December 11, 2014 No. Ф04-12840/2014).

The dispute arose after the company bought several buildings. The previous owner attributed them to the seventh depreciation group, and the company did not change it. But the tax authorities said that the buildings belong to the eighth to tenth groups with a longer service life. This means that the company underestimated the term, and overestimated the depreciation. The auditors recalculated depreciation. The judges agreed with them. According to the court, when buying used assets, it was necessary to check their characteristics from the technical passports and acceptance certificates with the Classification of fixed assets (approved by Decree of the Government of the Russian Federation of 01.01.02 No. 1). The company did not do this, which means that they really overestimated depreciation.

In other districts, companies manage to prove that they are not obliged to correct the mistakes of previous owners in accounting for used assets (Resolution of the Federal Arbitration Court of the Volga District of October 24, 2013 No. A65-24092/2012). That is, the company is not responsible for excessive depreciation due to someone else's mistake.

The organization determines the useful life of the fixed asset in order to accrue depreciation in accounting and tax accounting. From May 12, 2018, accountants apply the updated Classification of property, plant and equipment. 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 (OS) of the organization, depending on the useful life (SPI), for the purposes of taxation of profits, are assigned to one or another depreciation group (clause 1, article 258 of the Tax Code of the Russian Federation). The useful life of fixed assets is determined by the organization itself, taking into account the classification approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (Resolution No. 1).

In 2018, all depreciation groups of the classification changed, except for the first one. The changes apply to legal relations that arose from January 1, 2018.

Most of the amendments are in the subsection "Constructions and transmission devices" of the second to tenth groups. The list of fixed assets of the subsection "Machinery and equipment" of the second and ninth groups has been expanded.

Classifier of fixed assets by depreciation groups with OS examples:

The All-Russian Classifier of Fixed Assets (OKOF), which determines the OS depreciation group, is unchanged. From January 1, 2017, OKOF OK 013-2014 (SNA 2008) is in force, approved by order of Rosstandart dated December 12, 2014 No. 2018-st. The same classifier will be valid in 2019.

How to determine the useful life of an OS

Stage 1 - set the depreciation group of the fixed asset according to the classification approved by Decree 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 purposes tax accounting OS classification determines:

• depreciation group to which the OS belongs. All depreciable property is combined into 10 depreciation groups depending on the useful life of the property (clause 3, article 258 of the Tax Code of the Russian Federation). Cushioning groups are also important in order to determine the size depreciation premium, which can be applied to a specific OS;
• 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 write off the cost of fixed assets as expenses faster (Letter of the Ministry of Finance of the Russian Federation dated 07/06/2016 No. 03-05-05-01 / 39563).

In the classification, you can install a whole group of OS. The decoding of the group is presented in the OKOF.

Define the depreciation group of the fixed asset as follows:

1. In the first column of the OKOF, find the type of property to which the OS belongs (9 digits).
2. Check in the first column of the OS classification the code specified in the OKOF.
3. 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 in the OS classification either, determine the depreciation group in the second way.

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. Determining the depreciation group by 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 has a 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 to five years inclusive). This means that the rotary pump must be included in the third depreciation group.

Step 2: Refer to 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 06/18/2018 No. 03-03-20 / 41332) .

Stage 3. Fix the SPI in the fixed assets inventory card (form No. OS-6)

If the tax and accounting SPI are different, then section 2 of form No. OS-6 should be supplemented with the appropriate column.

Example. The organization purchased a cargo "Gazelle" (capacity 1.5 tons). Let's define the SPI of the car.

According to the OS classification, general-purpose trucks with a carrying capacity of more than 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 STI 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 STI of the car in the range from 61 to 84 months inclusive.

Pay attention when considering OS

• In tax accounting, the cost criterion for recognizing an asset is 100,000 rubles, in accounting - 40,000 rubles.
• Keep accounting records of fixed assets in 2019 in the same manner as before: take into account fixed assets on the date of bringing them to the state of readiness for operation. If you are selling fixed assets, then include the remuneration received as income, and the residual value of the fixed assets as expenses. Similar rules apply to the sale of unfinished properties.
• In accounting, an organization is not required 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 paragraph 4 of PBU 6/01, then in accounting it should immediately be transferred to fixed assets, that is, credited to account 01. The actual use of the object, unlike tax accounting, is optional.

In 2017, the life of some fixed assets for depreciation purposes will change. The thing is, it's starting to work. since 2017 the new OKOF classifier. Our advice on what the accountant has to do in this regard.

OKOF since 2017

All accountants are required to apply since 2017 new OKOF– All-Russian classifier of fixed assets. It was adopted by the order of Rosstandart dated December 12, 2014 No. 2018-st. Its abbreviated name is OK 013-2014 (SNA 2008).

At the same time, the former Classifier of fixed assets OK 013-94 ceases to operate. It was approved by the Decree of the State Standard of Russia of December 26, 1994 No. 359.

In OKOF OK 013-2014, ten depreciation groups remain, as before. However, some assets have been transferred to other groups. New classifier OKOF since 2017 can be viewed and downloaded on our website here:

Consequences OKOF changes since 2017

All fixed assets from the Fixed Assets Classification included in depreciation groups (approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1) are divided by codes from the All-Russian Classifier of Fixed Assets. That's why transition to new OKOFs from 2017 changed the depreciation period of some assets in tax accounting. At the same time, it is necessary to be guided exclusively by new OKOF codes from 2017 of the year. Changes to the current OS Classification for the purposes of tax depreciation introduced by Decree of the Government of the Russian Federation of July 7, 2016 No. 640.

Full view and download changes OKOF 2017 and depreciation groups with decoding on our website, follow this link:

What has changed since the arrival OKOF in 2017 year

Note that in the updated FA classification for depreciation purposes:

• codes changed OKOF reference book since 2017;
• some objects have changed the depreciation group.

Also note that the OKOF code is one of the details of the OS-6 inventory cards (approved by Resolution No. 7 of the State Statistics Committee of the Russian Federation dated January 21, 2003).

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GOVERNMENT OF THE RUSSIAN FEDERATION

ON THE CLASSIFICATION OF FIXED ASSETS,
INCLUDED IN DEPRECIATION GROUPS

According to Article 258 tax code of the Russian Federation The Government of the Russian Federation decides:

1. Approve the attached Classification of fixed assets included in depreciation groups.

The paragraph became invalid as of January 1, 2017. - Decree of the Government of the Russian Federation of 07.07.2016 N 640.

2. The Ministry of Economic Development of the Russian Federation, together with the federal executive authorities concerned, shall submit proposals to the Government of the Russian Federation within one month from the date of making changes and additions to the All-Russian Classifier of Fixed Assets to clarify and supplement the Classification of Fixed Assets Included in Depreciation Groups.
(as amended by Decree of the Government of the Russian Federation of 07.07.2016 N 640)

3. Establish that the Classification of fixed assets included in depreciation groups is applicable from January 1, 2002.

Prime Minister
Russian Federation
M.KASYANOV

Approved
Government Decree
Russian Federation
dated January 1, 2002 N 1

CLASSIFICATION
FIXED ASSETS INCLUDED IN DEPRECIATION GROUPS

The useful life of fixed assets (SPI) is important when calculating income tax, as well as corporate property tax.

The useful life is the period during which the fixed asset (OS) serves the organization (clause 1, article 258 of the Tax Code of the Russian Federation).

The amount of depreciation deducted as “profitable” expenses also depends on the useful life.

How to determine the useful life of an asset

The useful life of a particular fixed asset is determined by the organization independently, taking into account the provisions of the Tax Code of the Russian Federation and the Classifier approved by the Government of the Russian Federation (Decree of the Government of the Russian Federation of 01.01.2002 N 1).

Useful life of fixed assets: classifier-2019

This classifier divides all fixed assets into 10 groups depending on the useful life of the property.

Having found your fixed asset in this classifier, you will determine what useful life can be established in relation to this OS.

Useful lives of fixed assets: the classifier does not contain your OS

If you did not find your fixed asset in the classifier of depreciation groups, then install the SPI of this OS, based on the service life specified in the technical documentation or manufacturer's recommendations.

Change in useful life

The organization may increase the fixed asset inventory if, after its modernization / reconstruction / technical re-equipment, the useful life has increased. True, the new period must be set within the time limits established for the depreciation group in which this OS was originally included (clause 1, article 258 of the Tax Code of the Russian Federation). That is, after, for example, modernization, the fixed asset cannot change the depreciation group.

Useful life when acquiring a used OS

If an organization uses the straight-line depreciation method, then, having acquired a used fixed asset, it can set its useful life as a FTI according to the classifier, reduced by the number of years / months of operation of this asset by the ex-owner. You can take the SPI established by the previous owner and reduce it by the number of years / months of operation of the OS by this owner (clause 7, article 258 of the Tax Code of the Russian Federation).

If the SPI obtained in this way will have a zero or negative value, then the organization itself has the right to establish the useful life of the fixed assets, taking into account safety requirements and other factors.

Useful life in accounting

The useful life of a fixed asset for tax purposes may not coincide with the useful life determined for tax purposes. accounting.

In accounting, the SPI is established based on the expected terms of use and depreciation (paragraph 20 of PBU 6/01). Those. when establishing the useful life of the OS, the organization is not obliged to focus on the classifier.