Having considered the issue, we came to the following conclusion:
An asset such as a pharmaceutical refrigerator is not directly indicated in the OKOF, therefore the decision of authorized officials to assign them to a particular OKOF code should be based on professional judgment.
In particular, a pharmaceutical refrigerator may belong to OKOF code 14 2919611 “Refrigeration cabinet” or 14 2919619 “Other refrigeration equipment”.
Rationale for the conclusion:
In accordance with paragraph.
OKOF 330.28.2 - Other general purpose machinery and equipment
45 "Instructions for the application of the Unified Chart of Accounts...", approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as Instruction N 157n), the grouping of fixed assets into the corresponding accounts of the Unified Chart of Accounts is carried out in accordance with the sections of the Classification established All-Russian classifier of fixed assets OK 013-94, approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 N 359 (hereinafter referred to as OKOF).
In addition, the useful life of non-financial assets for the purpose of accounting for fixed assets and calculating depreciation is determined, in particular, based on the content of the Classification of fixed assets included in depreciation groups (hereinafter referred to as the Classification), approved by Decree of the Government of the Russian Federation dated 01.01. 2002 No. 1 (for fixed assets included in depreciation groups from the first to the ninth) (clause 44 of Instruction No. 157n).
Note that neither the Classification nor the OKOF contains a separate independent code for such an object as a pharmaceutical refrigerator.
In our opinion, a pharmaceutical refrigerator can be classified in the fourth depreciation group (property with a useful life of over five years to seven years inclusive) according to OKOF code 14 2919000 “Other general purpose machinery and equipment”, subsection 14 2919611 “Refrigeration cabinet” or subsection 14 2919619 "Other refrigeration equipment."
Note that in the situation under consideration, the final decision on assigning a pharmaceutical refrigerator to a certain OKOF code must be made by officials of the institution, taking into account the specific characteristics of the fixed asset object.
At the same time, the useful life of the asset in question can be determined on the basis of the manufacturer’s documents, and in the absence of such information in these documents, on the basis of the decision of the specialized commission. The commission's decision must be based on the factors listed in paragraphs 5-8 of clause 44 of Instruction No. 157n.
In conclusion, we note that financial department specialists draw attention to the fact that in order to include a specific type of depreciable property in the Classification, an organization can apply to the Ministry of Economic Development of Russia (see, for example, letter of the Ministry of Finance of Russia dated November 16, 2009 N 03-03-06/1/756 ). Specialists from the Russian Ministry of Economic Development can also provide explanations on the procedure for applying OKOF (see, for example, letter from the Russian Ministry of Economic Development dated August 15, 2006 N D19-73).
Prepared answer:
Expert of the Legal Consulting Service GARANT
Sinelnikova Tatyana
Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor Monaco Olga
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
All consultations in this section
We purchased industrial equipment for the cafe: a refrigerator, a juicer, a dishwasher and an ice maker (each item costing over 40,000 rubles).
Requirements for depreciation groups
What is the depreciation period for this equipment in accounting and tax accounting? Which group of the Fixed Asset Classification does it belong to?
Depreciation of purchased equipment is calculated based on the original cost and the depreciation rate calculated based on its useful life. In accounting, the useful life of an item of fixed assets by virtue of clause 20 of PBU 6/01 “Accounting for fixed assets”*(1) is determined when accepting it for accounting based on:
— the expected period of its use in accordance with the expected productivity or capacity;
— expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, and the repair system;
— regulatory and other restrictions on its use (for example, from the rental period).
Thus, in accounting, the useful life is determined by the organization independently based on the criteria specified in paragraph 20 of PBU 6/01, formed taking into account the characteristics of the enterprise’s production activities. For example, the manufacturers of some ice makers promise customers that with proper use and regular care they can last 10 years or more.
In tax accounting according to clause 1 of Art. 258 of the Tax Code of the Russian Federation, the useful life is determined independently in accordance with the provisions of this article and taking into account the Classification of fixed assets approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1. Paragraph 1 of this resolution establishes that this classification can also be used for accounting purposes.
According to the Classification of Fixed Assets, technological equipment for trade and public catering enterprises (code 14 2945000) is included in the fourth group: property with a useful life of more than 5 years up to 7 years inclusive. In accordance with the All-Russian Classification of Fixed Assets (OK 013-94)*(2), a juicer and a dishwasher belong to this type of equipment. The fourth group also includes other general purpose machinery and equipment (code 14 2919000)*(3). According to the All-Russian Classifier of Fixed Assets, this group includes refrigeration equipment (cabinets, chambers, counters and display cases) for trade and public catering enterprises (code 14 2919610). Accordingly, refrigerators and ice makers are also included in the fourth depreciation group, only as part of a different group of fixed assets. At the same time, the above provisions of the regulations allow us to conclude that in order to eliminate discrepancies between accounting and tax accounting, a catering enterprise has the right to establish one useful life for the above equipment.
Let us also recall that in tax accounting, by virtue of clause 6 of Art. 258 of the Tax Code of the Russian Federation for those types of fixed assets that are not indicated in depreciation groups, the useful life is established by the taxpayer in accordance with the technical conditions or recommendations of the manufacturers.
N.V. Lebedeva,
magazine editor
"Catering establishments:
accounting and taxation"
"Public catering enterprises: accounting and taxation", N 12, December 2011.
————————————————————————-
*(1) Approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 N 26n.
*(2) Approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 N 359.
*(3) Let us recall that until 01/01/2009 they belonged to the fifth depreciation group (Resolution of the Government of the Russian Federation of 09/12/2008 N 676).
Application of the new OKOF in accounting for public sector organizations
- OKOF - All-Russian Classifier of Fixed Assets
- 300.00.00.00.000 – Machinery and equipment, including household equipment, and other objects
- 330.00.00.00.000 - Other machinery and equipment, including household equipment, and other objects
- 330.28 - Machinery and equipment not included in other groups
- 330.28.2 - Other general purpose machinery and equipment
- 330.28.25.1 - Heat exchangers; industrial equipment for air conditioning, refrigeration and freezing equipment
- 330.28.25.13 - Refrigeration and freezing equipment and heat pumps, except household equipment
- 330.28.25.13.110 — Refrigeration and freezing equipment, except household equipment
OKOF: code 330.28.25.13.110
Classifier: OKOF OK 013-2014
Code: 330.28.25.13.110
Name: Refrigeration and freezing equipment, except household equipment
Child elements: 6
Depreciation groups: 0
Straight adapter keys: 9
Subgroups
Group 330.28.25.13.110 in OKOF contains 6 subgroups.
- 330.28.25.13.111 — Refrigerating cabinets
- 330.28.25.13.112 — Prefabricated refrigeration chambers
- 330.28.25.13.113 — Refrigerated counters, display cases
- 330.28.25.13.114 — Refrigerated display cases
- 330.28.25.13.115 — Equipment for cooling and freezing liquids
- 330.28.25.13.119 — Other refrigeration equipment
Shock absorption groups
Code 330.28.25.13.110 does not belong to any depreciation group (based on the appendix to the Decree of the Government of the Russian Federation “On the Classification of fixed assets included in depreciation groups”).
Transition keys
To move from the old OKOF to the new OKOF, use a direct transition key:
| OKOF OK 013-94 | OKOF OK 013-2014 | ||
|---|---|---|---|
| Code | Name | Code | Name |
| 142919590 | Refrigeration units with a refrigeration capacity of over 2.5 thousand standard kcal/h (industrial) | 330.28.25.13.110 | Refrigeration and freezing equipment, except household equipment |
| 142919595 | Special refrigerating machines | ||
| 142919596 | Refrigeration equipment and hardware units | ||
| 142919597 | Auxiliary equipment | ||
| 142919600 | Quick-freezing equipment for food products and semi-finished products (for trade and catering establishments) | ||
| 142919603 | Freezing devices using cryogenic liquids | ||
| 142919604 | Auxiliary equipment | ||
| 142919609 | Other quick-freezing equipment for food products and semi-finished products | ||
| 142919610 | Refrigeration equipment (cabinets, chambers, counters and display cases) for trade and catering establishments |
2018 okof2.ru - All-Russian classifier of fixed assets with decoding and search
with changes from 04/17/2018
As you know, the All-Russian Classifier of Fixed Assets OK 013-2014 (SNA 2008) (hereinafter referred to as OKOF) has been in effect since 2017. Its predecessor OK 013-94 operated for almost two decades - since 1998.
OKOF is applied in cases provided for by federal standards, unless otherwise established by the authorized bodies of state regulation of accounting. This proposal requires some explanation.
From 01/01/2018, public sector institutions must organize accounting (budget) accounting using 5 federal standards, including the federal standard “Fixed assets”, approved. by order of the Ministry of Finance of Russia dated December 31, 2016 N 257n (hereinafter referred to as the Standard “Fixed Assets”). There are no references to OKOF in the Fixed Assets Standard. However, this fact does not mean that there is no need to determine OKOF codes for fixed assets, because clause 53 of the Instructions, approved. No one canceled the order of the Ministry of Finance of Russia dated December 1, 2010 N 157n. The above norm stipulates that the grouping of fixed assets is carried out according to property groups and types of property corresponding to the classification subsections established by OKOF.
We have compiled a convenient table of OKOF codes for office equipment, based on the direct and reverse transition keys between the editions of OK 013-94 and OK 013-2014 (SNS 2008), approved by order of Rosstandart dated April 21, 2016 No. 458.
It is worth noting that for some objects it is possible to use several OKOF codes at once. Decisions on such issues are made by authorized officials of the institution - as a rule, a permanent commission on the receipt and disposal of assets.
OKOF code table for office electronics
| OK 013-94 | OK 013-2014 | |
| OKOF code for printer | 143020360 | 320.26.20.15 |
| OKOF code for scanner | 143010210 | 320.26.20.15 |
| OKOF code for MFP (multifunctional device) | 143020360 | 320.26.20.15 |
| OKOF code for a personal computer | 143020209 | 320.26.20.14 |
| OKOF code for laptop | 143020204 | 320.26.20.11.110 |
| OKOF code for tablet | 143020204 | 320.26.20.11.110 |
| OKOF code for computer speakers | 143221125 | 320.26.30.11.150 |
| OKOF code for server | 143020100 | 320.26.20.14 |
| OKOF code for modem or router | 143313450 | 320.26.30.11.190 |
| OKOF code for telephone (landline) | 143222134 | 320.26.30.23 |
| OKOF code for charger | 143440142 | 330.26.51.66 |
| OKOF code for projector | 143322030 | 330.26.70.1 |
| OKOF code for uninterruptible power supply | 143313450 | 320.26.30.11.190 |
| OKOF code for cell phone | - | 320.26.30.22 |
We answer your questions
>Question: What is the OKOF for light panels with built-in lamps?
Answer: Light panels with built-in lamps are a type of electric lighting fixture, an electrical household appliance, i.e. belong to the OKOF code group “Other machinery and equipment, including household equipment, and other objects” (code 330). Consequently, by the commission for the receipt and disposal of assets, they can quite reasonably be assigned to the OKOF group code 330.28.29 “Other general purpose machinery and equipment, not included in other groups” (letter of the Ministry of Finance of Russia dated December 27, 2016 N 02-07-08/ 78243).
>Question: When filling out short form 11, there was an inconvenience with grouping by old and new OKOF. Is it possible to rename old OKOFs to new ones without changing the depreciation group?
Answer: To replace OKOF in the 1C Accounting program of a government agency, you must use the processing "OKOF Replacement Assistant". When replacing OKOF using this processing, the depreciation group in the fixed asset card will not change.
>Question: To which OKOF should a copy machine, monitor, and system unit be classified as old and new?
- for copying machines code OKOF 330.28.23.21 “Photocopying machines with an optical system or contact type and thermal copying machines” (previously - 14 3010230 “Electrophotographic copying equipment”);
- for a monitor - 320.26.2 "Computers and peripheral equipment" (for example, 320.26.20.15) (previously - 14 3020350 "Information display devices");
- for the system unit - 320.26.2 "Computers and peripheral equipment" (for example, 320.26.20.15) (for example, 320.26.20.15) (previously - 14 3020200 "Electronic digital computing machines").
Article prepared
If you have any questions on this topic, discuss them with our expert toll-free number 8-800-250-8837. You can view the list of our services on the website UchetvBGU.rf. You can also be the first to know about new useful publications.
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Any equipment wears out sooner or later, no matter how high-tech it is. This is especially true for welding machines, since it is used very intensively and in difficult conditions. In production, this point is taken into account and depreciation is calculated in advance so that money can be allocated for repairs or replacement of equipment.
It doesn’t matter what equipment you use for welding - or. In any case, you need to know which depreciation group the welding equipment belongs to. Previously, for these purposes it was possible to use the All-Russian Classifier of Fixed Assets (OKOF) from 2014, but in 2016 the database was updated.
In this article we will tell you what OKOF is, why it is needed and what code to choose for your welding machine in 2018.
The OKOF code is a combination of numbers that contains basic information regarding the equipment used in production. All codes are contained in a database called the All-Russian Classifier of Fixed Assets. He is OKOF. At the moment, OKOF is the most frequently used classifier of fixed assets in Russia. It is used in many areas, including welding.
Why is the All-Russian Classifier of Fixed Assets and its codes necessary? First of all, for tax accounting, so that the correct taxation can be calculated. Instead of OKOF, many use KOS (Classifier of Fixed Assets), but OKOF is much more convenient. It is very detailed and detailed; there you can find a code for any welding equipment. Using OKOF, you can easily select a shock-absorbing group.
If you keep tax records, then the OKOF code is simply necessary to find out the useful life of welding equipment. Without code, you simply will not be able to correctly form the tax base. The same problem occurs with an incorrectly selected code. This is not just a bureaucratic formality. By setting the wrong code, you will incorrectly calculate depreciation and will not be able to replace or repair welding equipment when necessary. So that you can avoid these problems, we will tell you which codes to choose.
How to choose OKOF code
The first OKOF code database was developed in 1994 and has since been updated only in 2004. Also in 2008, minor changes were made. Over time, it became obvious that the base needed a large-scale update. Therefore, in 2016, the code base of the All-Russian Classifier of Fixed Assets was updated. This is evidenced by Order No. 458, according to which the modern OKOF database consists not only of previous editions of 1994 and 2004, but also of new codes.
But despite its recent update, the base has not become simpler or more intuitive. If you open the OKOF database and try to find the code for your welding machine, you will probably encounter difficulties. The fact is that the database is very large and even if you have basic knowledge in this area, you probably won’t be able to find the right code the first time. There are a lot of categories and there is a chance that you simply choose the wrong code.
We decided to help you and suggest two codes that will probably be suitable for most welding machines. You can safely use them in your work.
The first code is 330.28.29. It is suitable for general purpose welding equipment or equipment that does not fit any code. This code is used most often.
The second code is 330.28.29.70.110. This code is suitable for welding equipment that is used in conjunction with solder (soft or hard), as well as for welding without the use of electricity.
Instead of a conclusion
Using a welding machine in a factory environment requires taking into account its operating capacity. And for these purposes you can use the OKOF code. Moreover, you cannot do without this code if you need to keep tax records.
Any receipt of an object of fixed assets (F), whether it be a purchase, gratuitous transfer or acquisition in exchange, entails the mandatory determination of a depreciation group, which is assigned based on the useful life of the property. It is during this period that the cost of the property gradually becomes part of the company's costs. Write-off of accrued depreciation amounts is carried out in one of four ways that are relevant for accounting for fixed assets, enshrined in the accounting policies of a particular enterprise.
Shock absorption groups
When registering, PF objects are assigned to a specific depreciation group. There are 10 of them in total; they are listed in the OS Classification by depreciation groups. The main criterion for combining units of property into any of the depreciation categories is the useful life (USI) of the object. It is determined by enterprises for each PF facility, based on the expected useful period, operating conditions and regulations governing the use of the property.
SPI is the main criterion for classifying an asset into one of the presented depreciation groups.
|
Group |
SPI property |
|
From 1 year to 2 years |
|
|
From 2 to 3 years |
|
|
From 3 to 5 years |
|
|
From 5 to 7 years |
|
|
From 7 to 10 years |
|
|
From 10 to 15 years |
|
|
From 15 to 20 years |
|
|
From 20 to 25 years |
|
|
From 25 to 30 years |
|
|
Over 30 years |
According to the general rules, the organization depreciates the received asset over the period of fixed income, determined by the Classifier (see table). If the company cannot find an object on the list, then the deadline is set based on the 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 effective life of the asset. They are drawn up in any form. This may be an order from the manager or another document defining the PPI of the asset. Let's consider the characteristic features of property classified in each depreciation group.
1 and 2 depreciation groups
The first depreciation group includes short-lived assets that wear out over a period of 1 year and 1 month to 2 years inclusive. Basically, these are types of property in the “Machinery and Equipment” category (OKOF 330.28 and 330.32), which combines 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);
- Vehicles with OKOF codes 310.29.10;
- production and economic equipment (sports facilities 220.42.99);
- perennial plantings (520.00.10).
Assets belonging to the second AG have a life expectancy of 2 to 3 years. For example, this is the useful life of MFPs (multifunction devices) . Therefore, upon receipt of this asset, it is assigned the 2nd AG.
Depreciation group 3: useful life
The third depreciation group combines assets whose life expectancy varies from 3 to 5 years. The range of assets that wear out within these periods is noticeably wider in comparison with the two above groups. In addition to the listed types of property, depreciation group 3 contains:
- structures with OKOF codes 220.41.20, operated in various industries;
- cars of different carrying capacity, motor vehicles, recreational watercraft, aircraft (OKOF 310.29 and 310.30).
The AG of production equipment includes animal resources, including, for example, circus or service dogs (510.01.49).
4 depreciation group: useful life
The fourth depreciation group includes assets whose life expectancy is from 5 to 7 years. It includes:
- non-residential buildings (OKOF 210.00.00);
- various structures, wells, power lines, process pipelines (OKOF 220.41.20 and 220.42).
The section of machines of the 4th depreciation 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 depreciation group includes special vehicles, buses and trolleybuses (310.30).
In addition to the production equipment section, which includes communications equipment (330.26) and medical furniture (330.32), group 4 depreciation is charged on draft animals (510.01) and plant resources (520.00).
5 depreciation group: useful life
Depreciation group 5 covers property with a service life of 7 to 10 years. These include:
- non-residential demountable buildings (OKOF 210.00);
- the category of structures, which includes depreciation group 5, includes structures of energy, petrochemical, metallurgical companies, forestry, agricultural production and construction industries, heating networks (OKOF 220.41.20), roads (220.42);
- in the “Machinery and Equipment” section, the fifth depreciation group includes steam boilers (OKOF 330.25), measuring, navigation equipment, tools and other instruments (330.26), steam and gas turbines, harvesting machines (330.28), fire trucks (330.29), laying equipment for railways (330.30;
- Transport of the 5th depreciation group includes large-sized buses and tractor-trailers with code OKOF 310.29.
In addition, this group includes cultural plantings (520.00), costs for land improvement (230.00), equipment servicing aircraft (400.00), and intellectual property (790.00).
6 depreciation group: useful life
This group lists assets whose life expectancy is from 10 to 15 years:
- in the “structures” section, property with OKOF codes 220.25; 220.41 and 220.42;
- housing (100.00);
- machinery 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 plantings of stone fruits (520.00).
8 depreciation group: useful life
8 depreciation group combines 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 structures (330.26);
- cargo and passenger ships, locomotives, wagons, balloons (310.30).
10 depreciation group: useful life
This group represents assets whose service life exceeds 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 shelterbelts and plantings (520.00).
Question: What OKOF code can you use to register a vacuum cleaner?
Answer: Depending on the type of vacuum cleaner, the organization has the right to decide to assign codes 330.28.25.14.124 “Wet dust collection devices”, 330.28.25.14.125 “Dry centrifugal action devices” or 330.28.25.14.129 “Gas cleaning and dust collection equipment” to the vacuum cleaner " OKOF.
Rationale: The classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation dated 01.01.2002 N 1) (hereinafter referred to as Classification) is carried out according to the codes of the All-Russian Classifier of Fixed Assets OK 013-2014 (SNS 2008) (approved by Order of Rosstandart dated 12.12. 2014 N 2018-st). Classification is used to determine the useful life of depreciable property.
From January 1, 2017, this Classification is mandatory for tax accounting purposes (clause 1 of Article 258 of the Tax Code of the Russian Federation, clause 1 of Resolution No. 1).
For accounting purposes, the useful life of an item of fixed assets is determined based on:
- from the expected life of this object in accordance with the expected productivity or capacity;
- expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, and the repair system;
- regulatory and other restrictions on the use of this object (for example, the lease period) (clause 20 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (hereinafter referred to as PBU 6/ 01)).
However, the organization has the right to apply the Classification for accounting purposes, since this is not prohibited by the legislation of the Russian Federation. The procedure for using this Classification for accounting purposes must be fixed in the accounting policies of the organization.
It is advisable to apply this procedure for the purpose of minimizing the discrepancy between tax and accounting for fixed assets with an initial cost of more than 100,000 rubles. (clause 1 of article 256 of the Tax Code of the Russian Federation, clause 5 of PBU 6/01).
However, if an organization indicates in its accounting policy that the Classification is used when determining the useful life of fixed assets for accounting purposes, then it will be obliged to apply it for objects worth 100,000 rubles. and less, which according to tax accounting will not be recognized as depreciable property.
At the same time, according to accounting, the cost limit for recognizing an object as a fixed asset cannot be more than 40,000 rubles. The organization also indicates the size of the established limit in its accounting policy (clause 5 of PBU 6/01).
Thus, if an organization has indicated in its accounting policy that it uses the Classification for accounting purposes and the cost of a vacuum cleaner exceeds the established limit, then it needs to determine the OKOF code for the vacuum cleaner and its depreciation group.
The name of the vacuum cleaner is not listed in OKOF or in the Classification. At the same time, in the All-Russian Classifier of Fixed Assets OK 013-94 (approved by Resolution of the State Standard of Russia dated December 26, 1994 N 359) there was code 16 2930331 “Electric vacuum cleaners”, by which vacuum cleaners could be taken into account.
According to the direct transition key from OKOF OK 013-94 to OKOF OK 013-2014 (SNS 2008) (approved by Order of Rosstandart dated April 21, 2016 N 458), when determining code 16 2930331 “Electric vacuum cleaners” according to the new OKOF, you must select code from 330.28.23 - 330.28.29.
Thus, in our opinion, depending on the type of vacuum cleaner, the organization has the right to decide to assign OKOF codes 330.28.25.14.124 “Wet dust collecting devices”, 330.28.25.14.125 “Dry centrifugal action devices” or 330.28.25.14.129 “Equipment” to the vacuum cleaner gas cleaning and dust collection, etc."
