3 depreciation group of fixed assets. Depreciation groups: useful life

Instruction

When classifying an object as fixed assets, check whether it has the following features:
- the ability to bring economic benefits to the enterprise in the future;
- the organization does not intend to further resale the property;
- is used for a long period of time (duration of use exceeds 12 months or one operating cycle lasting more than 12 months). If the property accepted for accounting meets the above criteria, then it should be reflected in the accounts of fixed assets.

You should know that all fixed assets are divided into groups, each of which has its own distinctive features.

1. Buildings are architectural and construction objects that create the necessary conditions for production activities, storage material assets, and are also used for administrative and non-production needs.

2. Structures are engineering and technical facilities that perform technical functions for servicing the production process, but not related to changing the objects of labor (tunnels, drains, flyovers, etc.).

3. Transmission devices are devices by which energy is transmitted various kinds, as well as liquid and gaseous substances (heating networks, gas networks, etc.).

4. Machinery and equipment, including:
- power machines and equipment intended for generation and distribution of energy;
- working machines and equipment directly involved in the production process;
- measuring and regulating instruments and devices;
- computer and electronic engineering.

5. Vehicles.

6. Tools - means of labor involved in the production process for more than 1 year.

7. Production equipment and household supplies that are used to perform production operations and create conditions for safe work (workbenches, work tables, etc.).

8. Household inventory, which provides conditions for work and maintenance of production (copiers, office furniture, etc.).

9. Land plots and perennial plantings.

10. Working, productive livestock and other fixed assets.

Please note that in accounting for taxation and depreciation purposes, all fixed assets are divided into 10 depreciation groups depending on their useful life. the period during which the object of fixed assets is able to serve the purposes of the organization's activities is considered. The first depreciation group includes property with a useful life of 1-2 years, the second - 2-3 years, the third - 3-5 years, the fourth - 5-7 years, the fifth - 7-10 years. The sixth includes property with a useful life of 10-15 years, the seventh - 15-20 years, the eighth - 20-25 years, the ninth - 25-30 years, the tenth - over 30 years.

note

There are the following groups of fixed assets (including according to PBU 6/01) Each enterprise has at its disposal fixed and working capital. The totality of fixed production assets and working capital of enterprises forms their production assets.

Useful advice

For the purposes of accounting and tax accounting, the Classification of fixed assets included in cushioning groups(Approved by Decree of the Government of the Russian Federation of January 01, 2002 No. 1 as amended on 10.12.2010). The cost of previously accounted fixed assets, the operation of which continues in the current year, is not subject to revision

Sources:

• How to write off the loss that has developed during the period of simplified taxation

All property of the enterprise accepted for accounting is depreciated, that is, it wears out over time. Depending on the useful life, it belongs to one of the depreciation groups. The useful life is the period during which the assets of the enterprise are able to generate income.

Instruction

All depreciable property belongs to one or another depreciation group. There are ten such groups in total. So, the first depreciation group includes short-lived assets, which range from one to two years. The second depreciation property, the term of which is 2-3 years, the third - 3-5 years, the fourth - 5-7 years, the fifth - 7-10 years, the sixth - 10-15 years, the seventh - 15-20 years, the eighth - 20- 25 years, the ninth - 25-30 years, the tenth - over 30 years.

Depreciation groups- these are the groups into which depreciable property is divided in accordance with the useful life on the basis of regulatory enactments.

The concept of "depreciation group" is used primarily for income tax, and is also used for the purposes accounting.

The main meaning of referring a particular object to one or another depreciation group is to determine, in order to establish the depreciation rate, and calculate the amount of depreciation.

In tax accounting, for the calculation of depreciation depending on the useful life (SPI), they are distributed into ten depreciation groups in ascending order.

The first depreciation group - all non-durable property with a useful life of 1 to 2 years inclusive;

The second depreciation group is property with a useful life of more than 2 years up to 3 years inclusive;

The third depreciation group - property with a useful life of more than 3 years to 5 years inclusive;

Fourth depreciation group - property with a useful life of more than 5 years up to 7 years inclusive;

Fifth depreciation group - property with a useful life of more than 7 years to 10 years inclusive;

Sixth depreciation group - property with a useful life of more than 10 years to 15 years inclusive;

Seventh depreciation group - property with a useful life of more than 15 years to 20 years inclusive;

Eighth depreciation group - property with a useful life of over 20 years up to 25 years inclusive;

Ninth depreciation group - property with a useful life of over 25 years to 30 years inclusive;

Tenth depreciation group - property with a useful life of over 30 years.

The useful life of fixed assets is the period (number of months) during which the company expects to use the fixed asset and receive economic benefits from it.

Determination of useful life by depreciation group

Note that the lower limit of each depreciation group begins with the phrase "above", and the upper limit of each depreciation group ends with the phrase "inclusive".

This means that, for example, for the third group, the lower limit is 37 months (3 years and 1 month), and the upper limit is 60 months (5 years).

Depreciation groups set the useful life interval.

So, for example, the 5th group includes objects with a useful life of more than 7 years to 10 years inclusive.

It should be noted that within this interval it independently determines the specific period of each object.

So, paragraph 1 of Art. 258 of the Tax Code of the Russian Federation indicates that "The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of this article and taking into account the Classification ...".

OS classification

The useful life of an item of depreciable property is determined by the taxpayer independently on the date of commissioning of fixed assets in accordance with the provisions of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets.

OS classifications is a table in which for each group the name of the OS included in it and the corresponding code of the All-Russian Classifier of Fixed Assets (OKOF) are indicated.

Currently, the Classification is a table consisting of three columns, the first of which indicates the OKOF code, the second column contains the name of the OS, and the third column contains "Notes on OS names" (where exceptions or additional explanations may be indicated) .

Within the depreciation groups, fixed assets are grouped into subgroups - Machinery and equipment, Means of transport, Structures and transmission devices, Buildings, Dwellings, Plantings perennial, Livestock working.

Note that the tax legislation does not establish the unconditional application of the maximum useful life for the purposes of depreciation calculation.

So, according to the rules of paragraph 3 of Article 258 of the Tax Code of the Russian Federation, the taxpayer classifies fixed assets into one of ten depreciation groups.

At the same time, the OS Classification provides for the useful life of objects in the range of minimum and maximum values.

Thus, the Tax Code of the Russian Federation does not oblige the company to establish the maximum allowable useful life of an asset.

Procedure if the OS object is not in the classification

Not all types of fixed assets can be found in the OS Classification.

In this case, you should look at the asset code in the OKOF and determine the depreciation group according to this code.

If the object is not indicated in the OKOF, then to determine the useful life, you should use its technical documentation or manufacturers' recommendations (clause 6, article 258 of the Tax Code of the Russian Federation).

In the absence of such information, to resolve the issue of determining the useful life of a fixed asset, one should contact the Ministry of Economic Development of Russia.

Useful life of used fixed assets for income tax purposes

If a used fixed asset was acquired, then the depreciation rate for this property, in order to apply the straight-line depreciation method, is determined taking into account the useful life established in the usual manner, minus the number of years (months) of its operation by previous owners.

When applying the non-linear method, the depreciation rate does not depend on the specific useful life of the asset, but on the depreciation group to which it belongs.

In this case, the acquired fixed assets that were in use are included in the depreciation group (subgroup) in which they were included from the previous owner.

If the period of actual use of fixed assets by the previous owner turns out to be equal to the period determined in accordance with the Classification, or exceeding this period, then the company has the right to independently establish the useful life, taking into account safety requirements and other factors (clause 7 of article 258 of the Tax Code of the Russian Federation) .

Thus, the norms of the Tax Code of the Russian Federation give organizations the right to independently decide which procedure for determining the useful life of used fixed assets should be applied.

Along with this, the organization must document the depreciation group to which the property was assigned by the previous owner.

These can be acts of acceptance and transfer of fixed assets, drawn up according to forms independently developed by the transferring party or according to unified forms N OS-1 or N OS-1a, tax accounting documents of the transferring party or any other documents confirming the useful life of this property and, accordingly, the depreciation group (subgroup).

Change in the useful life of property, plant and equipment

By general rule the useful life is reviewed when the initially established normative indicators of the object improved based on the results (clause 1, article 258 of the Tax Code of the Russian Federation; clause 20 PBU 6/01):

completion;

additional equipment;

reconstruction;

modernization.

At the same time, for the purposes of tax accounting, an increase in the useful life can be made only within the terms established for the depreciation group in which the asset was included earlier.

Application of the OS classification in accounting

Note that the rule that the specified OS Classification can be used for accounting purposes from 01/01/2017 is recognized as invalid.

Therefore, in accounting, when establishing useful lives, the rules established by accounting regulations should be applied.

So if the organization independently sets the useful life of fixed assets, guided by the provisions of paragraph 20 of PBU 6/01, then in this case the useful life of fixed assets is determined based on:

the expected life of the facility in accordance with its expected performance or capacity;

expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, a repair system, etc.;

regulatory and other restrictions on the use of the object (for example, the lease term).

The established useful life of fixed assets should be recorded in the fixed assets inventory card (form No. OS-6).

Still have questions about accounting and taxes? Ask them on the accounting forum.

Depreciation groups: details for an accountant

• On changing the SPI of an OS object and transferring it to another depreciation group

  These objects are assigned to the sixth depreciation group. Whether it is necessary to change the useful life of ... fixed assets. The property is divided into depreciation groups in accordance with its terms ... 2813000 OKOF), belonged to the sixth depreciation group (property with a useful life ... year, should be attributed to the sixth depreciation group. Thus, in relation to objects ... ] Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated ...

• New classifiers of fixed assets: OKOF and depreciation groups

  Classifications of fixed assets included in depreciation groups. More about the application of new classifiers... Classifications of fixed assets included in depreciation groups. Details on the use of new classifiers... Note that the number and names of depreciation groups, as well as those established by them ... in the old classification in one depreciation group, according to the new classification can be ... included in another depreciation group. Recall that the OS classification is ...

• DPI for used property

  FTI set by the buyer within the depreciation group selected by the seller Option 4 Term ... FTI established by the buyer within the depreciation group selected by the seller - Actual operation period ... by the Tax Code of the FTI for the relevant depreciation group, increased by one month; ... and not the period corresponding to the third depreciation group. The judges supported the inspectors, recognizing ... to independently change the SPI and the depreciation group in case of an error of the previous ...

• Depreciation premium as a way of tax optimization

  ... - 7th depreciation group; no more than 10% - for other depreciation groups (1st, ... in operation are included in depreciation groups at their original cost ... the tool belongs to the 4th depreciation group. The useful life is established - ... for 3 - 7th depreciation group in the amount of 30% of the original cost ... such objects are included in the corresponding depreciation groups. The formula for calculating the result of the implementation ... The asset belongs to the 4th depreciation group. In the same month ...

• Fixed asset objects in depreciable groups and the establishment of SPI: what documents to use?

  It is known that an error in determining the depreciation group of fixed assets is an unreasonable reduction in the useful life ... vehicles relating to the fifth depreciation group. It is important that on the inspection side ... should be assigned to the fifth depreciation group with a useful life of more than ... documents can be used in determining the depreciation group and in relation to other types ... accounting after reconstruction - to the seventh depreciation group. The inspector pointed to an underestimation of the tax ...

• Tax accounting in case of partial liquidation of fixed assets

  Within the framework of the total balance of the corresponding depreciation group (subgroup), since, by virtue of p ..., excludes this object from the composition of the depreciation group (subgroup) without changing its ... year. The object belongs to the seventh depreciation group (property with a useful life ... within the total balance of the corresponding depreciation group. This conclusion follows from the letters ... continues to be written off in the total mass of the depreciation group. A few years earlier, the financial department ...

• We buy a car on lease. Attention: financial lease!

  Useful life determined according to the depreciation group of property, if after the end of the contract ... the bus was assigned to the fourth depreciation group with a useful life of 84 ..., if they are not assigned to depreciation groups from the first to the third. Method... in general order based on depreciation groups. For tax purposes, the cost...

• Income tax disputes (Practice of the Supreme Court of the Russian Federation for 2018)

  His technical specifications correspond to the tenth depreciation group with a useful life of 30 ... accounting for disputed objects in the seventh depreciation group resulted in an overestimation of the depreciation premium ... named, therefore, their assignment to the depreciation group is carried out based on the useful life ... 22 years, which corresponds to eighth depreciation group. Definition dated 06/29/2018 ...

• Clarifications of the Ministry of Finance on the application of OKOF

  Fixed assets included in depreciation groups, approved by the Decree of the Government of the Russian Federation ... that the number and names of depreciation groups in the updated classification remained the same ... of the old classification in one depreciation group, according to the new classification, they can ... With the OS classification, it is advisable to choose a depreciation group with the longest useful life ... are included in different depreciation groups, it is advisable to choose the depreciation group with the longest useful life ...

• How to determine depreciation rates for acquired fixed assets that were in use

  Depreciable property) is divided into depreciation groups. The organization carries out such distribution... RF taxpayer is not entitled to change the depreciation group established by the previous owner. Between ... fixed assets are unjustifiably assigned to depreciation groups that do not correspond to the actual ... useful use of objects and their depreciation groups. Let's add: the chances to challenge ... the previous owner incorrectly set the depreciation group (based on the useful life ...

• Property tax reporting in "1C: Accounting 8", edition 3.0

  Office furniture, assigned to the third depreciation group, which as a result of the reorganization is transferred to ... OS with the first or second depreciation group, then you are lucky, so ... the benefit is automated, you just need to select the depreciation group in the OS card. If the benefit ... then what belongs to the fourth depreciation group, it is accepted for accounting ... accounting in the OS accounting card. Depreciation group in the OS accounting card. ... property with depreciation groups 1 and 2 is not subject to taxation according to ...

• Air conditioners as fixed assets: accounting and reflection of expenses

  Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated ... No.   1 (hereinafter referred to as the Classification), in depreciation groups from the first to the ninth, the period ... longest term, established for the specified depreciation groups, and included in the tenth depreciation ... , household air conditioners belonged to the third depreciation group with a maximum useful life ...

• Sports and campfire sites: organization and accounting

  OKOF belongs to the 2nd depreciation group with a useful life from ... .20.900 - to the 6th depreciation group with a useful life over ... belonging to one or another depreciation group and useful life will be ... their own codes OKOF and established depreciation groups. But by Amendments 3/2017, the codes ... of property to a particular depreciation group affect the average annual cost of property ...

• Do I have to pay transport tax and property tax on a car trailer?

  To the first or second depreciation group in accordance with the FA Classification ... to the first or second depreciation group in accordance with the Classification of fixed assets ... included in depreciation groups. They are still not recognized ... The classification of fixed assets included in depreciation groups, approved by the Decree of the Government of Russia from ... movable property belonging to the fifth depreciation group, we conclude that in ...

• Supreme judges spoke out against the disaggregation (crushing) of fixed assets

  Defined its inventory number and depreciation group. However, such a decision caused claims ... of fixed assets for the 7th depreciation group, in connection with which, tax ... property to one or another depreciation group for the purposes of taxation of profits, the taxpayer ... -11) and belong to different depreciation groups. In view of the foregoing, the court came ... each of which has an independent depreciation group. So in this case...

RESOLUTION
dated July 7, 2016 N 640
ON INTRODUCING AMENDMENTS TO THE DECISION OF THE GOVERNMENT OF THE RUSSIAN FEDERATION OF JANUARY 1, 2002 N 1

Government Russian Federation decides:
1. Approve the attached changes that are being made to Decree of the Government of the Russian Federation of January 1, 2002 N 1 "On the Classification of Fixed Assets Included in Depreciation Groups" (Collected Legislation of the Russian Federation, 2002, N 1, Article 52; 2003, N 28, item 2940; N 33, item 3270; 2006, N 48, item 5028; 2008, N 39, item 4434; 2009, N 9, item 1128; 2010, N 51, item 6942; 2015 , N 28, item 4239).
2. This resolution shall enter into force on January 1, 2017.

In the work of each enterprise or organization, fixed assets are used, which are part of the property of the organization, used as a means of producing goods, services, works or any management needs of the enterprise for a long time. When an organization takes into account a fixed asset, its initial cost is determined based on the actual, objective costs of acquiring, manufacturing, constructing, transporting, etc. excluding VAT.

To account for fixed assets during operation, their residual value is determined, which is the difference between the initial cost and depreciation during operation.

As you know, all the property that an enterprise has is depreciated and wears out over time. Depreciation of fixed assets is considered to be the transfer of part of the cost of fixed assets to the cost of products, works or services. Depreciation is charged over the entire useful life (SLI) of the object, i.е. the period of time during which the use and use of an item of property, plant and equipment can bring economic benefits to the organization. Each enterprise can determine the useful life on its own or use the classification of fixed assets developed on the basis of OKOF - the All-Russian Classifier of Fixed Assets.

Further, depending on this indicator - SPI - the fixed asset can be assigned to one of the depreciation groups. The Tax Code defines only ten depreciation groups, and the classification of fixed assets included in one or another group, in turn, is approved by the Government of the Russian Federation.

Such a concept as "depreciation group" is used both for the purposes of tax accounting for the calculation of income tax, and for accounting purposes. The definition of depreciation of fixed assets for tax and accounting purposes varies.

Each depreciation group establishes a clear interval, expressed by the useful life. It must be remembered that the lower limit of the interval of each depreciation group begins with the word "above", that is, the lower limit is not included in the interval, and the upper limit ends with the word "inclusive", that is, this figure is included in the interval of the depreciation group. For example, the third depreciation group is determined for a period of more than 3 years and up to 5 years inclusive. That is, the fixed asset for which the DTI is set as 3 years is included in the second group, and with the DTI of 3 years 1 month in the third, at the same time the fixed asset with the established DTI of 5 years will still belong to the 3rd depreciation group.

For taxpayers who have a good profit, it is most beneficial to establish a JI as early as possible, which will make it possible to write off the cost of the object to expenses earlier. For example, for the same third depreciation group, it is most advantageous to set a period of 3 years 1 month.

The concept of "depreciation group" is formulated in paragraph 1 of Article 258 of the Tax Code of the Russian Federation and is used mainly for tax accounting purposes.

Please provide a written explanation on the issue of taxation of movable property acquired after January 01, 2015. Since from January 1, 2015, movable property included in depreciation groups 3-10 in accordance with the OS Classification is subject to taxation in accordance with Art. 374 of the Tax Code of the Russian Federation, is it possible to apply a tax benefit to this movable property in accordance with paragraph 25 of Article 381 of the Code?

Yes, you can, provided that such movable property was not acquired in reorganization or transactions between related parties(Clause 25, Article 381 of the Tax Code of the Russian Federation).

At the same time, reorganization is understood, among other things, as cases of a change in the organizational and legal form legal entity, except for cases of reorganization in connection with the new requirements of Chapter 4 of the Civil Code of the Russian Federation. For example, if a CJSC becomes a non-public joint stock company (). Such clarifications are contained in the letters of the Ministry of Finance of Russia dated February 9, 2015 No. 03-05-05-01 / 5111 and the Federal Tax Service of Russia dated January 20, 2015 No. BS-4-11 / 503.

The rationale for this position is given below in the materials of the Glavbukh System

Recognized as movable property objects that do not fall under the definition of real estate.

When determining the composition of property, also be guided by the Law of December 30, 2009 No. 384-FZ and the All-Russian Classifier of Fixed Assets (OKOF), approved by the Decree of the State Standard of Russia of December 26, 1994 No. 359. Such clarifications are also in the letter of the Ministry of Finance of Russia dated February 25, 2013 No. 03-05-05-01 / 5322.

Thus, the following are subject to property taxation:
- fixed assets, the accounting of which is regulated by the rules of PBU 6/01 and Methodological instructionsapproved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n;
- residential buildings and residential premises, regardless of whether they are fixed assets or not.

From this rule, there are two exceptions.

Firstly, you do not need to pay tax on fixed assets that are recognized as movable or immovable property, but which are excluded from the list of objects of taxation by paragraph 4 of Article 374 tax code RF.

These fixed assets include:
– land, water bodies and natural resources;
- the main means of power structures;
– objects of cultural heritage;
- nuclear installations used for scientific purposes, as well as storage facilities for nuclear materials, radioactive substances and wastes;
– icebreakers, nuclear-powered ships and nuclear-technological service vessels;
– space objects;
– ships registered in the Russian International Ship Register;
- any fixed assets included in the first or second depreciation group according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1.

And secondly, you do not need to pay tax on fixed assets that are recognized as objects of taxation, but which are subject to benefitsprovided by the Tax Code of the Russian Federation.

Important: along with benefits of a sectoral or social nature, the Tax Code of the Russian Federation establishes a benefit that can be used by any organization that has movable property on its balance sheet. We are talking about exemption from taxation of movable property registered on January 1, 2013 and later. This benefit cannot be applied to movable property that was registered as a result of:
– reorganization (liquidation) of the organization;
- transactions between related parties.

If the property registered after December 31, 2012, the organization acquired through an intermediary, it can also take advantage of the benefits provided for in paragraph 25 of Article 381 of the Tax Code of the Russian Federation. But only on condition that the seller of the property is not an interdependent person either in relation to the intermediary, or in relation to the customer organization itself. This is stated in the letter of the Ministry of Finance of Russia dated March 30, 2015 No. 03-05-05-01 / 17304 *.

The following table will help determine the composition of movable property from which tax must be paid in 2015:

Fixed assets of the organization, depending on the useful life, belong to one or another depreciation group for the purposes of profit taxation (clause 1, article 258 of the Tax Code of the Russian Federation). The useful life (SPI) of fixed assets is determined by the organization itself, taking into account the special classification approved by the Government of the Russian Federation.

Classification of fixed assets included in depreciation groups

In 2019, the Classification approved by the Decree of the Government of the Russian Federation of 01.01.2002 N 1 (as amended on 04.28.2018) is in force. In accordance with this Classification, all fixed assets are divided into 10 depreciation groups.

Please note that the latest amendments to the Classification came into force retroactively and apply to legal relations that arose from 01/01/2018.

Depreciation groups of fixed assets-2019: table

The classifier of fixed assets by depreciation groups-2019 is as follows:

How to determine the depreciation group

To understand which depreciation group your fixed asset belongs to, you need to find it in the Classification. Having found it, you will see which group this OS belongs to.

If your fixed asset is not named in the Classification, then you have the right to independently establish the useful life of this property, focusing on the service life specified in technical documentation or manufacturer's recommendations. The installed SPI will tell you which depreciation group your OS fell into.