Furniture wooden okof. Furniture: depreciation group

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 (term beneficial use) 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:

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.

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 existing 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 was assigned the 4th depreciation group, for which the useful life (LI) 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.

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 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 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.

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.