Furniture: depreciation group. What depreciation group does the furniture belong to Sliding wardrobe depreciation group

Often, when working in a company, the staff focuses on the fulfillment of global goals set by the management, not paying attention to the entourage of the office, which is created by many items and trifles, including furniture. It is convenient and comfortable furniture that employees are obliged to work for a very long time, bearing 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 NLA

Office furniture, as a rule, meets the requirements of current normative documents, dictating the conditions for the acceptance of property objects into the composition of the company's fixed assets. So, in accordance with paragraph 4 of PBU 6/01, fixed assets (OS) include 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 is fully covered by listed conditions, and if it exceeds the value limit for recognition of an asset in material assets(more than 40 thousand rubles per unit), then, of course, is 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 such property is recognized as OS objects, the question arises of the need to depreciate these objects. Let's figure out which depreciation group office furniture belongs to, and what criteria to follow when assigning a group to these assets and determining the period of use.

Office furniture: which depreciation group suits her

To determine the most suitable depreciation group for furniture, we 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 OS objects are distributed among depreciation groups. But here's the problem - the depreciation group "Office Furniture" is not indicated in the Classifier.

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

Recall that in the previous version of the Classification (before its transformation to comply with the updated OKOF codes) office furniture the 4th depreciation group was assigned, for which the term 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 information from the manufacturer about the service life of furniture, it can be attributed to the 4th group, and the service life is determined based on 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 set the same SPI. For furniture, this is especially true.

Let's consider what criteria can be followed 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”). Under this code, furniture items for cable and wire communication enterprises are combined, 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, they assign codes and set the 4th depreciation group for a desk and a sofa. These positions with a stretch can be attributed to the OKOF code 330.26.51.32 "Tables, other tools" and set a service life for them from 5 to 7 years.

Unfortunately, the legislator lost sight of the impressive block of property of enterprises, not indicating in the Classification which depreciation group the furniture belongs to. Let's hope that the situation will improve, but in the meantime, the SPI should be established based on the 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 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. The 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 the 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

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 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 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.

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 assigning a 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 dated 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 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 so far.

Go to new OKOF since 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 of the next year. Simply put, it will not be necessary to re-determine the depreciation group of an asset acquired earlier, even if, according to OKOF-2017 with a breakdown and a group, the useful life of such an object should have changed.

Consider depreciation for the "old" fixed assets will need to be 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 proposes comparison table, in which specific objects of funds are compared. 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 a typical 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 enter into it new code not required.