Which depreciation group does the registration system belong to? Classification of fixed assets. Types (groups) of fixed assets. The principle of constructing depreciation groups of fixed assets of the classifier

All fixed assets, without exception, depending on which depreciation group they belong to, have a useful life. Installed Classifier allows to fully determine the depreciation group of the object, as well as the intended service life.

Table of fixed assets

Used updated version of the fixed assets table.

Group serial number	What is included in the group of fixed assets	What is the period of use
1	The group includes all assets, and their useful life is short.	No more than 2 years
2	Everything except vehicles and other equipment. In addition, the group includes durable plantings.	No more than 36 months
3	This group includes not only structures, but also vehicles.	No more than 5 years
4	Contains non-residential real estate and various draft animals.	No more than 7 years
5	Contains transmission equipment, vehicles and various structures.	No more than 10 years
6	Residential property and a variety of perennial seedlings.	No more than 15 years
7	Fixed assets that have not yet appeared in other groups.	No more than 20 years
8	Numerous structures (of various types) and a variety of vehicles.	Up to 25 years
9	Various structures, transmission equipment, vehicles.	No more than 30 years old
10	A variety of equipment, various seedlings, vehicles and so on.	More than 30 years

In order to find out exactly which group the main asset belongs to, it will be enough to use the classifier table.

It is worth paying attention to the fact that companies are given the opportunity to find out on their own information regarding which group a particular OS belongs to.

In the event that the required object is not in the classifier, the period of application of the OS can be found out based on the manufacturer’s recommendations or available technical documentation.

How can you find out the SPI for objects that have already been in operation? In the process of acquiring those objects that were previously in use by their companies, some difficulties may arise in the process of calculating the period under consideration.

To facilitate the necessary calculations, it will be enough to use one of several options, namely:

• The time period is formed in accordance with the adopted classifier, but it must be reduced for the operational period by the previous owner;
• The temporary segment, which was formed by the previous owner, must be reduced by the actual period of application.

Using one of the indicated methods, you can without any effort determine the period of useful use of the former equipment in the operation.

According to Article 258 of the Tax Code of the Russian Federation, the company's Cose, depending on the period of useful use of specific property directly for the purpose of taxation of income, may be attributed to one of the established groups.

Concerning period of useful use of the PF, the company on its own must calculate it with the obligatory account of a specially developed classification, which was approved by the Decree of the Government of the Russian Federation.

For 2019, Government Decree No. 640 is in force. Also valid All-Russian classifier of OS (abbreviated version OKOF). In parallel with this, the previous OKOF OK 013-94 was canceled.

For this reason, the OS Classifier is also subject to modification. Moreover, on the basis of the order of Rosstandart, direct and transition keys were adopted.

Determination of useful life includes several stages, namely:

1. Determination of the OS group regarding the classification, which was approved by the Decree of the Government of the Russian Federation in accordance with paragraph 4 of Article 258 of the Tax Code of the Russian Federation.
2. In the event that the OS is not in the classification and OKOF, then it is necessary to determine the period on the basis of the operational period (on the basis of paragraph 6 of Article 258 of the Tax Code of the Russian Federation).
3. The period that was established must be recorded in the so -called inventory accounting card of the OS (compiled in form). In a situation where the tax and accounting period varies with each other, then in the second section of the form it will be necessary to add the corresponding column.

In the process of compliance with these stages, it is not difficult to determine the useful period. It is enough to adhere to a clear sequence of actions and avoid various kinds of mistakes.

Let's consider the calculation using a specific example: the company bought a Gazelle cargo vehicle, which has a carrying capacity of 1.5 tons. We will determine the period of its useful use, taking into account all the available nuances.

According to the approved OS Classifier, general use freight vehicles with a specified carrying capacity within 0.5-5 tons belong to the fourth group.

Based on this, the SPI for the fourth group varies within from 5 to 7 years inclusive. Thus, the minimum useful life in months is:

5 years * 12 calendar months + 1 month = 61 months

As for the maximum period, it is:

7 years * 12 calendar months = 84 months

It should be noted that companies have the full legal right to independently establish the useful life of vehicles within from 61 to 84 months.

Change

Based on the generally accepted rule, the useful life period is subject to revision if the fact of a significant improvement in the initial established standard values ​​of the object based on the results is confirmed (based on paragraph 1 of Article 258 of the Tax Code of the Russian Federation):

• completed completion;
• completed reconstruction;
• carried out modernization.

It is necessary to pay attention to the fact that for the purposes of direct tax accounting, an increase in the useful life period can be made only within the time frame established exclusively for the specific group that includes a specific asset.

To significantly facilitate the transition to the new established OKOF, so-called special compliance keys were generated. By keys we mean the names of not only subgroups, but also the groups themselves.

In the process of working with the keys in question, it is necessary to pay attention to such nuances, How:

1. For developed forward jump tables it was accepted that the old indicator corresponded to the new one (and one or more). If the exact name of the objects is not in the list, then it is necessary to take into account the most suitable name.
2. For generated reverse transition tables it was accepted that the new indicator corresponded to the old one (also for one or several).

It is necessary to additionally pay attention to the prescribed procedure for the transition process, which consists in next:

1. Using transitional keys, clearly define the new code of a specific fixed asset object.
2. Display all necessary information regarding the new code in the existing inventory record card of the object. It is imperative to make a certain note indicating that the new code has taken effect. Moreover, it is important to remember that there is no need to requalify the OS, since it is enough to just indicate their new code indicators. In other words, only property that is directly related to .
3. It is necessary to create a new group for the OS (this must be done exclusively in relation to those objects that have been put into operation). This means that there is no need for old OS objects to modify their useful life. If a suitable code is not available, then it is imperative to take into account the indicator of the highest level.

Provided that the prescribed algorithm is followed, the necessary transition can be carried out without any special difficulties. It is enough just to avoid various kinds of errors or typos, since otherwise you may receive unreliable information.

Application

According to the generally accepted rule, the period under review is subject to revision at the moment when there was a significant improvement in the initially established values ​​of the functioning of a particular facility as a result of completion, modernization, reconstruction or additional equipment.

It is worth recalling that in tax accounting, an increase in the period under review can be carried out exclusively within the framework of the period that was established directly for the group of fixed assets where the funds were previously entered.

In this situation, if the period under consideration upon completion of reconstruction, modernization or technical re-equipment has been increased, then the company has a unique opportunity to calculate depreciation at the rate that is calculated on the basis of the new adopted useful life period of the fixed asset (based on the Letter of the Ministry of Finance of Russia) .

However, such a recalculation of the norm may lead to the fact that a particular object will take longer to depreciate. For this reason, for a company in such a situation, the most optimal solution would be to implement according to the old standards.

If, upon completion of the modernization/reconstruction, the initial cost of the object has changed, but the period under consideration remains at the same level, then the depreciation rate in the process of applying the directly linear option in tax accounting will be impossible to revise, and for the period of completion of the considered SPI, the fixed asset will not be depreciated at to the fullest.

In parallel with this, according to the existing clarifications of the Ministry of Finance of the Russian Federation, companies in such a situation are allowed to continue calculating depreciation using the straight-line method until the cost of the fixed assets is fully repaid and at the end of the period under consideration, if it was not subject to revision after the modernization/reconstruction of the fixed assets (based on the Ministry of Finance RF from July 2011).

If, upon completion of the modernization/reconstruction, the technical parameters of the facility have been modified to such an extent that they now fully comply with the new established OKOF code (this year there is a need to analyze both old and new codes), the object must be considered as a newly created OS.

Classifier in accounting

Resolution No. 1, which approved the OS Classifier for tax accounting purposes in 2019, clearly states the fact that the Classification must be used in tax accounting.

The content of this resolution excludes the fact that the Classifier in question can be applied directly in accounting. In fact, this is natural. This is largely due to the fact that current legislation should not regulate issues regarding accounting. But can this really mean that the Tax Classifier cannot be used in accounting?

It is necessary to understand that the period of useful use in accounting is the time period during which an asset is required to fully bring economic benefit to the company (in other words, profit).

In strict accordance with PBU 6/01 regarding the accounting of fixed assets, which were adopted by the Order of the Ministry of Finance of the Russian Federation in March 2001, the useful life period can be calculated based on:

• the predicted period of use of a particular object in strict accordance with the expected productivity or power;
• predicted physical wear and tear, which directly depends on the operating period (number of shifts), as well as natural conditions and the level of environmental influence, taking into account the frequency of repair work;
• various regulatory and other restrictions on the use of a specific object (for example, the rental period).

Based on all of the above, we can conclude that in accounting the company has every right to calculate the useful life period on its own, without taking into account any established standards or classifiers.

It is necessary to take into account the fact that there is no prohibition on the use of the OS Classifier adopted for tax purposes in accounting.

Most companies use this Classification for accounting purposes, and have consolidated a similar procedure in their own. This method is chosen solely for the purpose of optimizing accounting work, as well as the possible convergence of accounting and tax accounting (including the possible goal of avoiding the obligation to use temporary differences).

Additional information is in this video.

Any receipt of an object of fixed assets (F), whether it be a purchase, gratuitous transfer or acquisition in exchange, entails the mandatory determination of a depreciation group, which is assigned based on the useful life of the property. It is during this period that the cost of the property gradually becomes part of the company's costs. Write-off of accrued depreciation amounts is carried out in one of four ways that are relevant for accounting for fixed assets, enshrined in the accounting policies of a particular enterprise.

Shock absorption groups

When registering, PF objects are assigned to a specific depreciation group. There are 10 of them in total; they are listed in the OS Classification by depreciation groups. The main criterion for combining units of property into any of the depreciation categories is the useful life (USI) of the object. It is determined by enterprises for each PF facility, based on the expected useful period, operating conditions and regulations governing the use of the property.

SPI is the main criterion for classifying an asset into one of the presented depreciation groups.

Group	SPI property
	From 1 year to 2 years
	From 2 to 3 years
	From 3 to 5 years
	From 5 to 7 years
	From 7 to 10 years
	From 10 to 15 years
	From 15 to 20 years
	From 20 to 25 years
	From 25 to 30 years
	Over 30 years

According to the general rules, the organization depreciates the received asset over the period of fixed income, determined by the Classifier (see table). If the company cannot find an object on the list, then the deadline is set based on the specifications of the asset or the manufacturer’s recommendations. If the asset is manufactured in a company, then the company’s specialists independently develop recommendations confirming the effective life of the asset. They are drawn up in any form. This may be an order from the manager or another document defining the PPI of the asset. Let's consider the characteristic features of property classified in each depreciation group.

1 and 2 depreciation groups

The first depreciation group includes short-lived assets that wear out over a period of 1 year and 1 month to 2 years inclusive. Basically, these are types of property in the “Machinery and Equipment” category (OKOF 330.28 and 330.32), which combines tools and equipment for various areas of production, the SPI of which does not exceed 2 years.

The second depreciation group (AG) is represented by several types of property:

• Machinery and equipment, incl. office, tunneling, hay harvesting machines, technological equipment for various industries (OKOF codes 330.28);
• Vehicles with OKOF codes 310.29.10;
• production and economic equipment (sports facilities 220.42.99);
• perennial plantings (520.00.10).

Assets belonging to the second AG have a life expectancy of 2 to 3 years. For example, this is the useful life of MFPs (multifunction devices) . Therefore, upon receipt of this asset, it is assigned the 2nd AG.

3 depreciation group: useful life

The third depreciation group combines assets whose life expectancy varies from 3 to 5 years. The range of assets that wear out within these periods is noticeably wider in comparison with the two above groups. In addition to the listed types of property, depreciation group 3 contains:

• structures with OKOF codes 220.41.20, operated in various industries;
• cars of different carrying capacity, motor vehicles, recreational watercraft, aircraft (OKOF 310.29 and 310.30).

The AG of production equipment includes animal resources, including, for example, circus or service dogs (510.01.49).

4 depreciation group: useful life

The fourth depreciation group includes assets whose life expectancy is from 5 to 7 years. It includes:

• non-residential buildings (OKOF 210.00.00);
• various structures, wells, power lines, process pipelines (OKOF 220.41.20 and 220.42).

The section of machines of the 4th depreciation group is represented by various types of communication equipment and measuring instruments (OKOF 320.26 and 330.26), ES devices (330.27), machine tools (330.28; 330.29; 330.30).

The fourth depreciation group includes special vehicles, buses and trolleybuses (310.30).

In addition to the production equipment section, which includes communications equipment (330.26) and medical furniture (330.32), group 4 depreciation is charged on draft animals (510.01) and plant resources (520.00).

5 depreciation group: useful life

Depreciation group 5 covers property with a service life of 7 to 10 years. These include:

• non-residential demountable buildings (OKOF 210.00);
• the category of structures, which includes depreciation group 5, includes structures of energy, petrochemical, metallurgical companies, forestry, agricultural production and construction industries, heating networks (OKOF 220.41.20), roads (220.42);
• in the “Machinery and Equipment” section, the fifth depreciation group includes steam boilers (OKOF 330.25), measuring, navigation equipment, tools and other instruments (330.26), steam and gas turbines, harvesting machines (330.28), fire trucks (330.29), laying equipment for railways (330.30;
• Transport of the 5th depreciation group includes large-sized buses and tractor-trailers with code OKOF 310.29.

In addition, this group includes cultural plantings (520.00), costs for land improvement (230.00), equipment servicing aircraft (400.00), and intellectual property (790.00).

6 depreciation group: useful life

This group lists assets whose life expectancy is from 10 to 15 years:

• in the “structures” section, property with OKOF codes 220.25; 220.41 and 220.42;
• housing (100.00);
• machines and equipment with codes OKOF 320.26; 330.00; 330.25; 330.26; 330.27; 330.28; 330.30;
• sea ​​vessels, railway cars, electric locomotives, helicopters, airplanes (310.30), containers (330.29).

The sixth depreciation group includes cultural plantings of stone fruits (520.00).

8 depreciation group: useful life

8 depreciation group combines assets, the effective use of which lasts from 20 to 25 years. For example:

• non-residential buildings of lightweight masonry (OKOF 210.00);
• construction industry structures, product pipelines, railways (220.41), berths and piers (220.42);
• communication structures (330.26);
• cargo and passenger ships, locomotives, wagons, balloons (310.30).

10 depreciation group: useful life

This group represents assets whose service life exceeds 30 years. These include non-residential buildings (OKOF 210.00) and residential (100.00), as well as:

• structures not included in other groups (220.00);
• power cables (320.26), floating structures (330.30), escalators (330.28);
• ships and vessels - combined, cruise, floating docks (310.30);
• forest shelterbelts and plantings (520.00).

The organization's fixed assets, depending on their useful life, belong to one or another depreciation group for profit tax purposes (Clause 1, Article 258 of the Tax Code of the Russian Federation). The useful life of the asset 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 Decree of the Government of the Russian Federation dated January 1, 2002 N 1 (as amended on April 28, 2018) is in effect. 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 2019 classification of fixed assets by depreciation groups is as follows:

Depreciation group number	Useful life of OS	Example of fixed assets belonging to the depreciation group
First group	From 1 year to 2 years inclusive	General purpose machinery and equipment
Second group	Over 2 years up to 3 years inclusive	Liquid pumps
Third group	Over 3 years up to 5 years inclusive	Radio-electronic communications
Fourth group	Over 5 years up to 7 years inclusive	Fences (fences) and reinforced concrete barriers
Fifth group	Over 7 years up to 10 years inclusive	Forest industry buildings
Sixth group	Over 10 years up to 15 years inclusive	Water intake well
Seventh group	Over 15 years up to 20 years inclusive	Sewerage
Eighth group	Over 20 years up to 25 years inclusive	Main condensate and product pipelines
Ninth group	Over 25 years up to 30 years inclusive	Buildings (except residential)
Tenth group	Over 30 years	Residential buildings and structures

How to determine 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 OS is not named in the Classification, then you have the right to independently determine the useful life of this property, focusing on the service life specified in the technical documentation or the manufacturer’s recommendations. The established SPI will tell you which depreciation group your OS falls into.

And legal entities have the basic funds necessary for the functioning of the organization. During operation, they gradually lose their original characteristics. They can be expressed in monetary terms, but for this you need to know the depreciation groups of fixed assets. According to the law, the calculated amounts can be deducted when calculating personal income tax.

Fixed assets and their types

Fixed assets are elements of property that are used repeatedly for the production and sale of products (services) or to satisfy organizational needs for a period exceeding one year. These include everything that is necessary for the organization’s activities: building structures, buildings, equipment, computing, measuring and control equipment, transport, production and auxiliary tools. It should be understood that the personal resources of an entrepreneur and created intangible assets (intellectual property, computer programs) used in activities are not fixed assets.

What property is subject to depreciation?

Depreciation may not be calculated in all cases. According to the law, a fixed asset must be the property of a businessman with a useful life of at least one year and a cost of more than 10 thousand rubles. Otherwise, it is not depreciable, and the cost of its purchase can be written off as a lump sum. In addition, depreciation cannot be charged if the property is transferred or received for free use under contracts, or if there is no documentary evidence of the actual costs of its purchase or manufacture. You need to know that depreciation cannot be charged on various natural resources, purchased works of art, publications (magazines, books), domesticated wild animals, securities, forward and futures transactions, as well as objects for the creation of which budget funds were raised or were previously free assistance was provided.

The first and second categories of fixed assets subject to depreciation

The acquired property first brings profit to the organization or helps achieve its goal. Over time, it is subject to moral or physical wear and tear. Fixed assets are accepted for accounting only at their first cost. In connection with this, the Tax Code defines depreciation groups of fixed assets. The first includes property whose useful life is from 1 to 2 years. This can be manual construction and installation equipment, products for forestry use, metal and woodworking machines, instruments for gas and oil production, labor tools for drilling and small-scale mechanization. The second includes property with a useful life of 2 to 3 years: different types of pumps (feed, sand, soil, condensate), mechanical engineering instruments, construction and installation equipment, computers, medical devices, industrial, household and sports equipment.

Third depreciation group

Fixed assets, the operation of which is economically justified for 3-5 years (inclusive), are included in the third group. These are machines for agriculture and laboratory work, timber bulldozers, devices for sorting metals, sewing machines (exception: book stitching machines), vehicles with a carrying capacity of up to 500 kg, buses with dimensions up to 7.5 m, devices for determining the number of coins, banknotes, telephones, transformers and devices for detecting radio interference, tension, service dogs.

Depreciation groups of fixed assets: fourth category

According to the law, the fourth category usually includes property whose useful life is from 5 to 7 years (inclusive): metal stalls, agricultural equipment (with the exception of tractors), equipment for making furniture, welding, soldering, structures made of film, instruments for sharpening woodworking tools, products that provide uninterrupted power supply to base stations, television and radio receivers.

Fifth depreciation category

This category includes fixed assets with a useful life from 7 to 10 years (inclusive). Among them are the following: construction complexes for breeding animals, devices for delivering goods (with the exception of conveyors), different types of combines (for collecting grain, corn, potatoes, beets), equipment for cutting and processing metals, structures for gas supply, buses length from 16.5 to 24 meters, large and high-class passenger cars, trailers, semi-trailers, trucks (lifting weight from 5 tons).

Sixth depreciation category

The property of a businessman or legal entity, the useful life of which is from 10 to 15 years (inclusive), belongs to the sixth category. The following types of fixed assets are distinguished: perennial plantings of plants (stone fruits), an oil well, bathroom items (sinks, trays, washbasins, bathtubs, showers, flush tanks, taps), lightweight dwellings.

Seventh depreciation category

If the period of economically justified operation of the property is from 15 to 20 years (inclusive), then it belongs to the seventh group. This can be packaging equipment, non-residential building structures (panel, frame, wood-metal, panel, adobe and other similar ones), various types of amplifiers, musical instruments, switchboards and electrical power supplies, sewerage equipment.

Classification of fixed assets by depreciation groups: operation for more than 20 years

Property whose useful life is from 20 to 25 years (inclusive) is considered to be an integral part of the eighth depreciation group. It includes non-residential lightweight construction structures (frameless, reinforced concrete, brick, etc.), metal fences, products intended for the safety of valuables (safes, armored chambers or doors). The legislation provides for depreciation groups of fixed assets, which include property with a longer useful life. This is the ninth group (from 25 to 30 years), which includes: storage facilities with stone walls (for vegetables, fruits), water supply purification structures, sewerage equipment. The tenth group includes building structures, transfer technologies, as well as residential complexes and transport, which are not included in other categories. Now that the entrepreneur knows the classification of fixed assets included in depreciation groups, he can determine the duration of useful operation and make all the necessary calculations.

Shock absorption groups– these are groups into which depreciable property is divided in accordance with its useful life on the basis of regulations.

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

The main point of assigning a specific object to a particular depreciation group is to determine the depreciation rate for the purpose of establishing the depreciation rate and calculate the depreciation amount.

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

The first depreciation group is all short-lived property with a useful life from 1 year 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 is property with a useful life of more than 3 years up to 5 years inclusive;

The fourth depreciation group is property with a useful life of more than 5 years up to 7 years inclusive;

The fifth depreciation group is property with a useful life of over 7 years up to 10 years inclusive;

The sixth depreciation group is property with a useful life of over 10 years up to 15 years inclusive;

The seventh depreciation group is property with a useful life of over 15 years up to 20 years inclusive;

The eighth depreciation group is property with a useful life of over 20 years up to 25 years inclusive;

The ninth depreciation group is property with a useful life of over 25 years up to 30 years inclusive;

The tenth depreciation group is property with a useful life of over 30 years.

The useful life of a fixed asset 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 establish the interval of useful life.

So, for example, group 5 includes objects with a useful life of over 7 years up 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 item of depreciable property in accordance with the provisions of this article and taking into account the Classification...”.

OS classification

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

OS classifications are 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 - 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, Transport vehicles, Structures and transmission devices, Buildings, Dwellings, Perennial plantings, Working livestock.

Let us note that tax legislation does not establish for the purposes of calculating depreciation the unconditional application of the maximum useful life.

Thus, 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 exactly the maximum permissible 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 OS code in OKOF and determine the depreciation group according to this code.

If the object is not indicated in the OKOF, then to establish its useful life, you should use its technical documentation or the recommendations of the manufacturers (clause 6 of 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, you should contact the Ministry of Economic Development of Russia.

Useful life of used fixed assets for profit tax purposes

If a used asset was purchased, then the depreciation rate for this property for the purpose of applying 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 the 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, purchased used fixed assets are included in the depreciation group (subgroup) in which they were included from the previous owner.

If the period of actual use of the OS by the previous owner turns out to be equal to the period determined in accordance with the Classification, or exceeds this period, then the company has the right to independently determine 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 previous owner assigned the property.

These may 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 useful life of fixed assets

As a general rule, the useful life is revised when there is an improvement in the initially established standard indicators of the object based on the results (clause 1 of Article 258 of the Tax Code of the Russian Federation; clause 20 of PBU 6/01):

completions;

retrofitting;

reconstruction;

modernization.

At the same time, for tax accounting purposes, the useful life can be increased only within the time limits established for the depreciation group in which the asset was previously included.

Application of the OS Classification in accounting

Let us note that the rule that the specified Classification of fixed assets can be used for accounting purposes from 01/01/2017 was declared invalid.

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

So, if an 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 productivity or capacity;

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

regulatory and other restrictions on the use of the facility (for example, 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

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• New classifiers of fixed assets: OKOF and depreciation groups

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• SPI for used property

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  ... – 7th depreciation groups; no more than 10% - for the remaining depreciation groups (1st, ... are included in operation in depreciation groups at their original cost... the asset 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 sales... The fixed assets belong to the 4th depreciation group. In the same month...

• Fixed assets in depreciable groups and establishment of personal investment information: what documents to use?

  It is known that an error in determining the depreciation group of an asset is an unjustified reduction in the useful life... of vehicles belonging 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 exceeding... documents can be used in determining the depreciation group and in relation to other types... accounting after reconstruction - to the seventh depreciation group. The inspection indicated an understatement of tax...

• Frame building with sandwich panels: useful life

  Read more in the article. To which depreciation group should prefabricated buildings representing... be included? The main disputes revolve around two depreciation groups - the seventh and tenth, which... objects named in the tenth depreciation group Resolution of the Moscow Region AS of 10 ... corresponding to objects included in the seventh depreciation group. However, modern buildings are durable... objects should be classified in the tenth depreciation group and the useful life should be established...

• Tax accounting for partial liquidation of fixed assets

  Within the framework of the total balance of the corresponding depreciation group (subgroup), since by virtue of p... it 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...

• Explanations from the Ministry of Finance on the use 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... the old classification in one depreciation group, according to the new classification can... With the OS classification, it is advisable to choose a depreciation group with longest useful life... included in different depreciation groups, it is advisable to choose the depreciation group with the longest useful life...

• How to determine depreciation rates for purchased used assets

  Depreciable property) is distributed among depreciation groups. The organization carries out such distribution... The Russian taxpayer does not have the right to change the depreciation group established by the previous owner. Between... fixed assets are unreasonably assigned to depreciation groups that do not correspond to the actual... useful use of objects and their depreciation groups. Let's add: the chances of challenging... the previous owner incorrectly set the depreciation group (based on the useful life...

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

  Their technical characteristics correspond to the tenth depreciation group with a useful life of 30... the inclusion of disputed objects in the seventh depreciation group resulted in an overestimation of the amount of the depreciation bonus... named, therefore, their inclusion in the depreciation group is carried out based on the useful life... 22 years , which corresponds to the eighth depreciation group. Determination dated June 29, 2018...

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

  The useful life determined according to the depreciation group of the 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, based on depreciation groups. For tax accounting purposes, the cost...

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

  Office furniture assigned to the third depreciation group, which as a result of the reorganization is transferred... OS with the first or second depreciation group, then you are in luck, so... the benefit is automated, you just need to select the depreciation group in the OS card. If the benefit... then it belongs to the fourth depreciation group, it is accepted for accounting... accounting in the asset accounting card. Depreciation group in the asset 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), into depreciation groups from the first to the ninth, period... the longest period 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 fire pits: 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 the useful life will be... by their own codes OKOF and established depreciation groups. But with Changes 3/2017, the codes... of property to one or another depreciation group affect the average annual cost of property...

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

  To the first or second depreciation group in accordance with the Classification of fixed assets... 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 a resolution of the Government of Russia from... movable property belonging to the fifth depreciation group, we come to the conclusion that in...