Furniture: shock-absorbing group. Which depreciation group does the furniture belong to? Bed new okof

Often, when working in a company, the staff focuses on achieving the global goals set by management, not paying attention to the ambiance of the office, which is created by many objects and small things, including furniture. It is convenient and comfortable furniture that employees owe to their very long working capacity, which bears fruit. Let's talk about furniture that is used in official premises and find out how it is accounted for and depreciated.

Furniture in the office from the point of view of legal regulations

Office furniture, as a rule, meets the requirements of current regulatory documents dictating the conditions for accepting property objects into the company’s fixed assets. Thus, in accordance with clause 4 of PBU 6/01, fixed assets (FA) include the following assets:

• used in production or for the management needs of the company for a long time (more than 12 months);
• purchased for use and not for subsequent resale;
• bringing economic benefits in the future.

Office furniture fully falls under listed conditions, and if it exceeds the value limit for recognizing an asset as part of material assets(more than 40 thousand rubles per unit), then, undoubtedly, subject to accounting as an object of fixed assets. Note that in tax accounting, fixed assets are considered to be property worth more than 100 thousand rubles.

When recognizing such property as fixed assets, the question arises about the need to depreciate these objects. Let's figure out which one depreciation group includes office furniture, and what criteria should be used when assigning a group to these assets and determining the period of use.

Office furniture: which depreciation group is suitable for it

To determine the most suitable depreciation group for furniture, let us turn to the OS Classification, which unites all objects grouped by type, category, and technical characteristics. It is on the basis of this document that fixed assets are distributed into depreciation groups. But here’s the thing: the depreciation group “Office Furniture” is not included in the Classifier.

Tax legislation regulates the procedure for action in such situations. Clause 6 of Art. 258 of the Tax Code of the Russian Federation allows you to set the service life of an asset based on its specifications, recommendations of the manufacturer and operating conditions. Consequently, enterprises have the right to determine the SPI of furniture based on its specific qualities.

Let us recall that in the previous version of the Classification (before converting it to correspond with the updated OKOF codes), office furniture was assigned the 4th depreciation group, for which the period beneficial use(SPI) ranged from 5 years and 1 month to 7 years. This rule is still followed today: if the enterprise does not have the manufacturer’s information about the service life of the furniture, it can be classified as group 4, and the service life can be determined based on the quality characteristics.

Furniture: depreciation group in accounting

Paragraph 20 of PBU 6/01 provides the company with the opportunity to determine the SPI of property in accounting, taking into account the planned service life and expected physical wear and tear. Often, in order to match tax and accounting data, companies establish the same SPI. This is especially true for furniture.

Let's consider what criteria can be used today when determining the depreciation group of individual items of office furniture. For example, many accountants assign the 4th depreciation group to cabinets and racks (OKOF code 320.26.30 “Communication equipment”). This code includes pieces of furniture for cable and wire communications enterprises, which is very close to the category of office furniture.

Also, based on approximate guidelines in the Classification and taking into account the reliability of a particular asset, codes are assigned and the 4th depreciation group is established for the desk and sofa. These items, with a stretch, can be attributed to OKOF code 330.26.51.32 “Tables, other tools” and a service life of 5 to 7 years can be set for them.

Unfortunately, the legislator lost sight of an impressive block of enterprise property, without indicating in the Classification which depreciation group furniture belongs to. Let's hope that the situation will improve, but in the meantime, the SPI should be established based on current legislative norms.

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

What OKOF codes should be assigned to the listed fixed assets if the new classifier does not have a suitable grouping:

• household refrigerators – code 16 2930100;
• household kitchen 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;
• domestic air conditioners - code 16 2930274.

Reply from 02/22/2017

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 referred to as OK 013-2014 (SNS 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 referred to as OK 013-94 ), has become invalid.

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 dated January 1, 2002 No. 1, as amended. until 01/01/2017 (hereinafter referred to as Classification) do not change.

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

In order to transition to the use of the new classifier, by order of Rosstandart dated April 21, 2016 No. 458, direct and reverse keys between editions of 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 institution’s commission for the receipt and disposal of assets independently assigns the objects to the corresponding group of codes OK 013- 2014 (SNA 2008) and determines the useful life.

The principles for grouping objects in the new and old OKOF are different. The new OKOF is focused on the production sector, therefore the fixed assets intended for household needs, are missing from it. If it is not possible to identify an object in the new classifier of fixed assets, it is necessary to use the approach that was used in the previously valid classification.

Since the OKOF code will subsequently be used when compiling statistical reporting, you can't keep the old code. Therefore, it is necessary to assign a code to the fixed asset object that is at least remotely suitable for the object (conditional).

Thus, it can be recommended that the budgetary institution assign the fixed assets listed in the question 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 may be code 330.26.51.66 “Instruments, instruments and machines for measurement and control, 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 producing generator or water gas” or 330.30.99.10 “Other transport vehicles and equipment not included in other groups” (classification of a diesel generator as a fixed asset closer in value is not considered 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 "Instruments, instruments and machines for measurement and control, not included in other groups";
• Domestic air conditioners - code 330.28.25.12.190 "Other air conditioning equipment, not included in other groups."

Despite the fact that the listed objects belong to the same type - “Other machinery and equipment, including business equipment, and other objects” (according to the new OKOF), - in accounting they must be accounted for in accounts 101 04 and 101 06 in the same manner.

Institutions, first of all, must be guided by the requirements of the Instructions, approved. by order of the Russian Ministry of Finance

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. amendment 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:

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 of 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 useful life of furniture to set in accounting? We'll talk about this in our consultation.

Furniture: shock-absorbing 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 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.