Which depreciation group does the furniture belong to? Furniture: shock-absorbing group Furniture for school okof

Office furniture of an organization generally satisfies the conditions for recognizing it as fixed assets (clause 4 of PBU 6/01, clause 1 of Article 257 of the Tax Code of the Russian Federation). And if it also exceeds the cost limit established by the organization in its own (no more than 40,000 rubles per unit), then it is subject to accounting as part of fixed assets on account 01 “Fixed assets” (clause 5 of PBU 6/01, Order of the Ministry of Finance dated October 31, 2000 No. 94n). In tax accounting, furniture is recognized as an object of fixed assets if it initial cost exceeds 100,000 rubles per unit. Recognizing furniture as an object of fixed assets, it must be depreciated (clause 17 PBU 6/01, clause 1 of Article 256 of the Tax Code of the Russian Federation). What is the depreciation group for office furniture? And what is the deadline beneficial use install furniture in accounting? We'll talk about this in our consultation.

Furniture: shock-absorbing group

To find out which depreciation group applies to office furniture, you must refer to the Classification of fixed assets included in depreciation groups (Government Decree No. 1 of 01.01.2002). After all, it is on the basis of this Classification that fixed assets are distributed into depreciation groups (clause 1 of Article 258 of the Tax Code of the Russian Federation). However, office furniture is not mentioned in the Tax Classification itself. The Tax Code of the Russian Federation establishes that if any types of fixed assets are not indicated in depreciation groups, their useful life is established by the organization, taking into account technical specifications or recommendations of manufacturers (clause 6 of article 258 of the Tax Code of the Russian Federation). Please note that before bringing the Classification in line with the new OKOF, office furniture belonged to the 4th depreciation group, for which the useful life was over 5 years up to 7 years inclusive. If the organization has no other information about the service life of office furniture, it can classify it as the 4th depreciation group.

Depreciation of office furniture in accounting

In accounting, the useful life of office furniture is established by the organization independently (clause 20 of PBU 6/01). For this purpose, in particular, the expected periods of use and physical wear and tear are taken into account. To bring accounting and tax accounting data closer together, an organization can establish the useful life of office furniture in accounting similar to the “tax” period, justifying this by the fact that such a period is the expected period of use of office furniture.

All-Russian classifier of fixed assets OKOF OK 013-2014, adopted and put into effect on January 1, 2017. By order of Rosstandart dated December 12, 2014. No. 2018-st (SNA 2008), has undergone four changes since its approval: 1/2016, 2/2016, 3/2017 , 4/2017 . The most significant changes 3/2017 entered into force on 01.08.2017.

In its turn, amendments to the Classification of fixed assets included in depreciation groups(approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1) were approved by Decree of the Government of the Russian Federation from 04/28/2018 No. 526 and came into effect only from 05/12/2018.

However, the changes in OKOF OK 013-2014 did not end there, and by the Order of Rosstandart dated 05/08/2018. No. 225-st was adopted and put into effect for the first time in 2018. change 5/2018, which comes into force from 07/01/2018, i.e. relevant for facilities put into operation from 07/01/2018. More details from hierarchical structure new codes, the procedure for determining the depreciation group (useful life) and tax preferences can be found in the “Reference Classifier” program.

The fifth change introduces eleven new codes into OKOF OK013-2014, included in the groups 220.00.00.00.000 “Structures” and 330.00.00.00.000 “Other machinery and equipment, including household equipment, and other objects.” All new codes, except OKOF code 330.30.11.50.110 “Rafts”, form previously non-existent groupings, and ascend from the root codes (220.00.00.00.000, 330.00.00.00.000).

Now in the group 220.00.00.00.000 “Structures” there are codes that can be used to classify cable cars and ski lifts. Since these codes are not available in the Classification of the Government of the Russian Federation No. 1, depreciation groups for such objects can only be determined by the higher code OKOF 220.00.00.00.000 “Structures” with the verbal note “structures and transmission devices, except those included in other groups” (in connection with what is contained in the document principle of inheritance- a hierarchical method in which lower-level OKOF OK 013-2014 codes inherit a set of depreciation groups from higher-level codes presented in the Classification of Government Decree of the Russian Federation No. 1) and they will correspond to depreciation group 10 (property with a useful life of over 30 years).

In grouping 330.00.00.00.000 “Other machinery and equipment, including household equipment, and other objects,” codes have appeared that can be used to classify rafts, furniture for offices and retail establishments, as well as other metal furniture, musical instruments, sports equipment, equipment and other equipment, swimming pools. Separately, please note that now the issue of classifying office furniture and other metal furniture with the OKOF code is closed. Moreover, the legislator reintroduced the previously canceled OKOF codes 330.31.01.1 “Furniture for offices and trade enterprises” and 330.31.01.11 “Metal furniture for offices.” It is worth noting that before new groupings of types of fixed assets are introduced into the Classification of the Government of the Russian Federation No. 1, the useful life of such objects will be established on the basis technical documentation for an object (clause 6 of article 258 of the Tax Code of the Russian Federation), the depreciation group will be determined in accordance with clause 3 of art. 258 Tax Code of the Russian Federation. Therefore, be sure to ask the manufacturer for everything Required documents, in which the deadline will be indicated. Otherwise you will have to do a number of additional actions.

Let's list all the new OKOF OK 013-2014 codes included in the classifier by amendment 5/2018 from 07/01/2018:

With the definition of a specific depreciation group. The period during which the cost of fixed assets will be taken into account in income tax expenses depends on it. When assigning a particular property to a depreciation group, the company must be guided by the Classification of fixed assets, in accordance with Decree of the Government of the Russian Federation No. 1 of January 1, 2002. And this document, in turn, is based on the All-Russian Classifier of Fixed Assets (OKOF), approved by Decree of the State Standard of Russia of December 26, 1994 No. 359. This huge document presented, perhaps, all possible types of objects that could be important for accounting company at the time of entry into force of the document. However, this classifier in its current form will very soon lose its relevance. New OKOF codes have been introduced since 2017.

About the main changes in OKOF

In the current classifier, the coding of fixed assets had a 9-digit value of the form XX XXXXXXX. In the new OKOF, starting from 2017, it will be a digital designation of the format XXX.XX.XX.XX.XXX. This innovation quite significantly changed the very structure of the classifier.

Some positions of the old classifier were actually deleted, and in the new OKOF they were replaced with generalized names. For example, instead of unique species various software, registered in separate lines in OKOF-1994 ( OS and means for their expansion, database management software, service programs, application programs for design, etc., more than a dozen software items in total) an object such as “Information resources in in electronic format others." At the same time, in OKOF-2017 there will be many objects for which there were basically no analogues installed in the previous edition, including due to the virtual absence of such equipment in the 90s of the last century

Among the changes in OKOF since 2017, one can also note the new location of individual fixed assets relative to one or another depreciation group. In fact, this means the introduction of other useful life individual fixed assets, and therefore a change in the period during which the initial cost of such property has traditionally been written off in tax accounting until now.

Go to new OKOF since 2017

However, it should be noted that new directory OKOF from 2017 will apply only to those fixed assets that the company will put into operation from January 1 of the next year. Simply put, there is no need to re-determine the depreciation group of an asset purchased earlier, even if, according to OKOF-2017 with decoding and group, the useful life of such an object would have to change.

Consider depreciation for the “old” fixed assets it will be necessary in the same order, that is, without changes initially certain period write-off of expenses.

For the property that companies will work with after the new year, special tools have been developed that will allow a relatively painless transition to the new OKOF starting in 2017. These are the so-called direct and reverse transition keys between the edition of the All-Russian Classifier of Fixed Assets, sample 1994, and OKOF-2017. And you get depreciation groups with decoding from this document for both editions at once.

They are presented in the Order of Rosstandart dated April 21, 2016 No. 458. The document suggests comparison table, which compares specific fund objects. Using this table, you can relatively easily select a new encoding for a particular object. By the way, if the OKOF code was still registered in the fixed asset accounting card, then it should be updated. However, in typical form OS-6 specifying such a code was not mandatory. Accordingly, if the company did not use the encoding from OKOF when drawing up the inventory card, then enter it into it new code not required.

In 2017, the service life of certain fixed assets for depreciation purposes will change. The point is that it starts to work since 2017 new OKOF classifier. Our consultation on what an accountant needs to do in this regard.

OKOF since 2017

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

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

In OKOF OK 013-2014, ten depreciation groups remain, as before. However, some assets were transferred to other groups. New classifier OKOF since 2017 You can view and download on our website here:

Consequences OKOF changes since 2017

All fixed assets from the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation dated January 1, 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. In this case, one must be guided exclusively new OKOF codes from 2017 of the year. Changes to the current Classification of fixed assets for tax depreciation purposes were made by Decree of the Government of the Russian Federation dated July 7, 2016 No. 640.

View and download the changes in full OKOF 2017 and depreciation groups with explanation on our website you can use this link:

What has changed with the arrival OKOF in 2017 year

Please note that in the updated Classification of Assets for depreciation purposes:

• codes changed OKOF directory since 2017;
• some objects changed their depreciation group.

EXAMPLE
In 2016, for metal fences and fences the code according to the old OKOF is 12 3697050. Objects according to it can be included in 2 groups:

• fences made of metal and brick - 6th depreciation group (from 10 to 15 years incl.);
• just metal fences - 8th group (from 20 to 25 years incl.).

By virtue of transition from 2017 to new OKOF all metal fences moved to group 6. Their new code is 220.25.11.23.133. This means that their service life will be 10 years shorter.

How to use new OKOF since 2017

When the law requires an adjustment to the useful life of an asset if OKOF 2017 with decoding and depreciation group shows that the latter has changed?

We hasten to reassure: enterprises do not need to revise the depreciation rate if, according to the updated OS Classification, the asset falls into a different depreciation group and has a new useful life.

To old OS objects OKOF since 2017 but not spreading. It is relevant only for those assets that the company will put into operation from January 1, 2017. In this case, a new service life must be determined.

To prevent accountants from getting confused in old and new codes, Rosstandart approved a comparative table of old and new OKOF codes (order No. 458 dated April 21, 2016). Below is an example: on the left is the old code, on the left is new OKOF codes from 2017 of the year. And some objects have ceased to be fixed assets altogether.

Read and download the table of old and new codes in full OKOF since 2017 on our website using the following link.