What depreciation group does the furniture belong to? Furniture: depreciation group Okof office chair

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:

Effects 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. So 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 classification of fixed assets for the purposes of tax depreciation were introduced by Decree of the Government of the Russian Federation dated July 07, 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.

EXAMPLE
In 2016, for metal fences and fences, the code for the old OKOF is 12 3697050. Objects for 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 were transferred to the 6th group. Them new code– 220.25.11.23.133. This means that their service life will be less by 10 years.

How to apply new OKOF from 2017

When the law requires you to adjust the useful life of an asset if OKOF 2017 with decoding and depreciation group shows that the last one has changed?

Let's calm down: enterprises do not need to revise the depreciation rate if, according to the updated FA Classification, the asset falls into a different depreciation group and has a new useful life.

To old OS objects OKOF since 2017 but does not spread. 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 defined.

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

Fully familiarize yourself and download the table of old and new codes by OKOF since 2017 on our website using the following link.

With the definition of a specific depreciation group. It depends on it the period during which the cost of fixed assets will be taken into account in income tax expenses. When attributing a particular property to 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 the 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 only be important for accounting companies at the time of entry into force of the document. However, this classifier in its current form will 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 from 2017, it will be a digital designation of the format XXX.XX.XX.XX.XXX. This innovation has changed the very structure of the classifier quite noticeably.

Some positions of the old classifier were actually removed, and in the new OKOF they were replaced by generalized names. For example, instead of unique species various software, written in separate lines in OKOF-1994 ( Operating Systems and their extension tools, database management software, service programs, application programs for design, etc., in total more than a dozen software titles), such an object as “Information resources in in electronic format others." At the same time, in OKOF-2017 there are many objects that had no analogues in the previous edition, in principle, due to the virtual absence of such equipment in the 90s of the last century

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

Transition to the new OKOF from 2017

However, it should be noted that new guide Starting from 2017, the OKOF will only apply to fixed assets that the company will put into operation on January 1 next year. Simply put, it will not be necessary to re-determine the depreciation group of an OS purchased earlier, even if, according to OKOF-2017 with a breakdown and a group, the period beneficial use such an object would have to change.

Depreciation on "old" fixed assets will need to be taken into account in the same order, that is, without changing initially certain period writing off expenses.

For the property with which companies will work after the new year, special tools have been developed that allow relatively painlessly to make the transition to the new OKOF from 2017. These are the so-called direct and reverse transitional keys between the edition of the All-Russian Classifier of Fixed Assets of the 1994 model 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 offers a comparative table that compares specific objects of funds. Using this table, you can relatively easily choose 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 the standard form OS-6, the indication of such a code was not mandatory. Accordingly, if the company did not use the encoding from the OKOF when registering the inventory card, then it will not be necessary to enter a new code into it.

Question: In connection with the transition from January 1, 2017 to the use of the new All-Russian Classifier of Fixed Assets (OKOF), the codes for fixed assets that were on the balance sheet before 01/01/2017 were replaced in the program.

Which OKOF codes to assign to the listed fixed assets if there is no suitable grouping in the new classifier:

• household refrigerators - code 16 2930100;
• household electric stoves - code 16 2930122;
• electrical appliances for cooking - code 16 2930139;
• household washing machines - 16 2930200;
• diesel generator - code 14 2911106;
• electric player - code 14 3230164;
• power supply - code 14 3222182;
• household air conditioners - code 16 2930274.

Reply from 22.02.2017

On January 1, 2017, a new All-Russian classifier of fixed assets, approved. by order of Rosstandart dated December 12, 2014 No. 2018-st (hereinafter - OK 013-2014 (SNA 2008). All-Russian classifier of fixed assets OK-013-94, approved by Resolution of the State Standard of Russia dated December 26, 1994 No. 359 (hereinafter - OK 013-94 ) has expired.

Items of fixed assets accepted for accounting before January 1, 2017 are grouped in accordance with OK 013-94. Useful life and depreciation group, established in accordance with the Classification, approved. Decree of the Government of the Russian Federation of 01.01.2002 No. 1 as amended. until 01.01.2017 (hereinafter referred to as the Classification), do not change.

Items of fixed assets accepted for accounting from January 1, 2017 are grouped in accordance with OK 013-2014 (SNA 2008). Their useful lives are determined in accordance with the Classification as amended, which is effective from 01/01/2017.

In order to switch to the use of the new classifier, by order of Rosstandart dated April 21, 2016 No. 458, direct and reverse keys between the editions of the OKOF were developed. In case of contradictions in the application of transitional keys, as well as the absence of positions in OK 013-2014 (SNA 2008) for accounting objects that, according to their criteria, are fixed assets, the commission of the institution for the receipt and disposal of assets independently assigns objects to the corresponding group of codes OK 013- 2014 (2008 SNA) and determines useful lives.

The principles for grouping objects in the new and old OKOF differ. New OKOF is focused on the manufacturing sector, so the fixed assets intended for household needs, are absent in it. If it is not possible to define an object in the new classifier of fixed assets, it is necessary to use the approach that was used in the previous classification.

Since subsequently the OKOF code will be used when compiling statistical reporting, you can not leave the old code. Therefore, it is necessary to assign a code to an object of fixed assets that is at least remotely similar to the object (conditional).

Thus, a budgetary institution can be recommended to assign to the fixed assets listed in the question, the following codes according to OK 013-2014 (SNA 2008):

• refrigerators - code 330.28.25.13.119 "Other refrigeration equipment";
• electric stoves - code 330.28.21.13.129 "Other induction or dielectric heating equipment, not included in other groups" or 330.28.93.15.122 "Cooking stoves";
• electrical appliances - since the definition of "electrical appliances" is very capacious, one of the proposed options could be code 330.26.51.66 "Tools, instruments and machines for measuring and controlling, not included in other groups";
• washing machines - code 330.28.94.22.110 "Washing machines for laundries";
• diesel generator - code 330.28.29.11.110 "Generators for generating generator or water gas" or 330.30.99.10 "Other means of transport and equipment not included in other groups" (attributing a diesel generator to a fixed asset of a closer value is not presented possible);
• electric player - code 320.26.30.11.190 "Other communication transmitting equipment with receiving devices, not included in other groups" or 330.26.30.1 "Communication equipment, radio or television transmitting equipment";
• power source - code 330.26.51.66 "Tools, instruments and machines for measurement and control, not included in other groups";
• domestic air conditioners - code 330.28.25.12.190 "Other equipment for air conditioning, not included in other groups."

Despite the fact that the listed objects belong to the same type - "Other machinery and equipment, including household inventory, and other objects" (according to the new OKOF), in accounting they should be accounted for on accounts 101 04 and 101 06 in the same order.

Institutions, first of all, should be guided by the requirements of the Instruction, approved. order of the Ministry of Finance of Russia

All-Russian classifier of fixed assets OKOF OK 013-2014, adopted and put into effect on 01/01/2017. By order of Rosstandart dated December 12, 2014 No. 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 property, plant and equipment included in depreciation groups(approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1) were approved by Decree of the Government of the Russian Federation from 28.04.2018 No. 526 and entered into force on May 12, 2018.

However, the changes in OKOF OK 013-2014 did not end there, and by 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 01.07.2018, i.e. relevant for facilities commissioned 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 program "Reference classifier".

The fifth change introduces eleven new codes into OKOF OK013-2014, which are included in the groups 220.00.00.00.000 "Constructions" and 330.00.00.00.000 "Other machines and equipment, including household equipment, and other objects." All new codes, except for the OKOF code 330.30.11.50.110 "Rafts", form previously non-existing groupings, and ascend from the root codes (220.00.00.00.000, 330.00.00.00.000).

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

In the grouping 330.00.00.00.000 “Other machinery and equipment, including household inventory, and other objects”, codes have appeared that can be used to classify rafts, furniture for offices and trade enterprises, as well as other metal furniture, musical instruments, sports equipment, inventory and other equipment, swimming pools. Separately, we draw your attention to the fact 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 the introduction of new groupings of types of fixed assets in the Classification of Decree of the Government of the Russian Federation No. 1, the useful life of such objects will be established on the basis of technical documentation per object (clause 6, article 258 of the Tax Code of the Russian Federation), the depreciation group will be determined in accordance with clause 3, art. 258 of the Tax Code of the Russian Federation. Therefore, do not forget to ask the manufacturer for all Required documents, in which the deadline will be indicated. Otherwise, you will have to a number of additional steps.

We list all the new OKOF OK 013-2014 codes included in the classifier by change 5/2018 from 07/01/2018:

The office furniture of an organization in the general case satisfies the conditions for recognizing it as fixed assets (clause 4 PBU 6/01, clause 1 article 257 of the Tax Code of the Russian Federation). And if it also exceeds the cost limit set 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 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 its 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 article 256 of the Tax Code of the Russian Federation). And what is the depreciation group for office furniture? And what is the useful life of furniture to set in accounting? We will talk about this in our consultation.

Furniture: depreciation group

To find out which depreciation group office furniture belongs to, you need to refer to the Classification of Fixed Assets Included in Depreciation Groups (Government Decree No. 1 dated 01.01.2002). After all, it is on the basis of this Classification that fixed assets are distributed by depreciation groups (clause 1, 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 specifications or manufacturers' recommendations (clause 6, article 258 of the Tax Code of the Russian Federation). Please note that prior to 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 attribute it to the 4th depreciation group.

Depreciation of office furniture in accounting

In accounting, the useful life of office furniture is set by the organization independently (clause 20 PBU 6/01). For this, in particular, the expected periods of use and physical wear and tear are taken into account. To approximate accounting and tax accounting data, an organization can set 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 life of office furniture.