Decree 1 classification of fixed assets. Classification of fixed assets included in depreciation groups

→

GOVERNMENT OF THE RUSSIAN FEDERATION

ON THE CLASSIFICATION OF FIXED ASSETS,
INCLUDED IN DEPRECIATION GROUPS

(as amended by Decrees of the Government of the Russian Federation of 09.07.2003 N 415,
dated 08/08/2003 N 476, dated 11/18/2006 N 697, dated 09/12/2008 N 676,
dated 24.02.2009 N 165, dated 10.12.2010 N 1011,
dated 06.07.2015 N 674)

First group cars and equipment

Second group cars and equipment perennial plantings

Third group cars and equipment Means of transport Industrial and economic inventory

Fourth group Building Structures and transmission devices cars and equipment Means of transport Industrial and economic inventory worker cattle perennial plantings

Fifth group Building Structures and transmission devices cars and equipment Means of transport Industrial and economic inventory perennial plantings Fixed assets not included in other groups

Sixth group Structures and transmission devices Dwellings cars and equipment Means of transport Industrial and economic inventory perennial plantings

Seventh group Building Structures and transmission devices cars and equipment Means of transport perennial plantings Fixed assets not included in other groups

Eighth group Building Structures and transmission devices cars and equipment Vehicles Industrial and economic inventory

Ninth group Building Structures and transmission devices cars and equipment Vehicles

Tenth group Building Structures and transmission devices Dwellings cars and equipment Vehicles perennial plantings

GOVERNMENT OF THE RUSSIAN FEDERATION

ON THE CLASSIFICATION OF FIXED ASSETS,
INCLUDED IN DEPRECIATION GROUPS

According to Article 258 tax code Russian Federation The Government of the Russian Federation decides:

1. Approve the attached Classification of fixed assets included in cushioning groups.

The paragraph became invalid as of January 1, 2017. - Decree of the Government of the Russian Federation of 07.07.2016 N 640.

2. Ministry economic development of the Russian Federation, together with interested federal executive bodies, to submit to the Government of the Russian Federation within a month from the date of introduction of amendments and additions to All-Russian classifier fixed assets proposals to clarify and supplement the Classification of fixed assets included in depreciation groups.
(as amended by Decree of the Government of the Russian Federation of 07.07.2016 N 640)

3. Establish that the Classification of fixed assets included in depreciation groups is applicable from January 1, 2002.

Prime Minister
Russian Federation
M.KASYANOV

Approved
Government Decree
Russian Federation
dated January 1, 2002 N 1

CLASSIFICATION
FIXED ASSETS INCLUDED IN DEPRECIATION GROUPS

First group cars and equipment

Second group cars and equipment Means of transport perennial plantings

Third group cars and equipment Means of transport

Fourth group Building Structures and transmission devices cars and equipment Means of transport Industrial and economic inventory worker cattle perennial plantings

Fifth group Building Structures and transmission devices cars and equipment Means of transport Industrial and economic inventory

Sixth group Structures and transmission devices Dwellings cars and equipment Means of transport Industrial and economic inventory perennial plantings

Seventh group Building Structures and transmission devices cars and equipment Means of transport perennial plantings Fixed assets not included in other groups

Eighth group Building Structures and transmission devices cars and equipment Vehicles Industrial and economic inventory

Ninth group Building Structures and transmission devices cars and equipment Vehicles

Tenth group Building Structures and transmission devices Dwellings cars and equipment Vehicles perennial plantings

V.D. Clayey,
Head of Division, Department of Methodology accounting and reporting of the Ministry of Finance of Russia

The Ministry of Finance of Russia receives many requests for comment Decree of the Government of the Russian Federation of 01.01.2002 N 1 "On the Classification of Fixed Assets Included in Depreciation Groups" for accounting purposes.

Numerous explanations on this subject have been published in periodicals covering accounting topics, however, questions regarding this decree of the Government of the Russian Federation still arise.

In accordance with Art. 258 of the Tax Code of the Russian Federation (TC RF), Decree of the Government of the Russian Federation dated 01.01.2002 N 1 approved the Classification of fixed assets, combined into 10 depreciation groups in accordance with the timing of their beneficial use entered into force on January 1, 2002. The useful life of fixed assets is determined by the taxpayer independently on the date of commissioning of this depreciable property on the basis of the Classification of fixed assets, which can be used for accounting purposes only in relation to fixed assets accepted for accounting starting from January 1, 2002 (debit accounts 01). Why? The author of this article will try to answer this and other questions.

Readers of the journal need to keep in mind that the issues of accounting for fixed assets should be considered comprehensively. According to Civil Code Russian Federation (CC RF) accounting for fixed assets is determined by who owns the ownership of them. In accordance with Art. 6 federal law dated 11/21/1996 N 129-FZ "On Accounting" responsibility for the organization of accounting in organizations, compliance with the law when performing business transactions are borne by the heads of organizations who have been granted the right to set a lower limit on the value of items for their acceptance for accounting as part of funds in circulation.

Accounting for fixed assets has undergone a number of changes during 2000-2002. Thus, by order of the Ministry of Finance of Russia dated 18.05.2002 N 45n, a change was made to the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, approved by order of the Ministry of Finance of Russia dated 30.03.2001 N 26n, according to which there was a change in the value of fixed assets by replacing words with “no more than 2000 rubles. per unit" by "no more than 10,000 rubles. per unit or other limit established in accounting policy based technological features”, which can be written off to production costs as they are released into production or operation. Upon learning of this change, most accountants decided to urgently revise the limit set in the accounting policy and write off all fixed assets worth less than 10,000 rubles. per unit as of January 1, 2002 (Dt 20, 44 Kt 01), however, forgetting, firstly, about the norm given in paragraphs 14 and 20 of PBU 6/01, according to which the useful life the use of an object of fixed assets is determined by the organization when accepting the object for accounting. A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed only in cases of completion, additional equipment, modernization, partial liquidation and revaluation of fixed assets, as well as in case of improvement (increase) of the initially accepted performance indicators of the fixed asset as a result of the carried out reconstruction or modernization (the useful life of this object is being reviewed). Secondly, the new cost limit, established by order of the Ministry of Finance of Russia dated May 18, 2002 N 45n, applies only to those fixed assets that were put into operation starting from financial statements 2002, and applies to fixed assets accepted for accounting since January 1, 2002. If fixed assets were acquired by the organization before January 1, 2002 and cost no more than 10,000 rubles. per unit, they could not be written off for production costs (sales expenses) at a time in terms of under-depreciated cost and thereby reduce the organization's property tax for 2002 in accordance with the letter of the Ministry of Taxation of Russia dated 06.09.2002 N ШС-6-21 / 1377 " About the tax on the property of enterprises.

Thirdly, the fixed assets themselves are not actually written off, but their value is written off. These facilities continue to be operated, modernized, subject to current and overhaul. In fact, these are ordinary expenses of the organization for the modernization of fixed assets, which should not be taken at a time for calculation. financial result organizations.

However, a curious situation arises if the head of the organization has decided to modernize an object worth up to 10,000 rubles. (that is, the cost of upgrading the fixed asset would amount to, for example, 8000 rubles).

When upgrading an object of fixed assets worth up to 10,000 rubles. all costs are initially recorded on account 08 “Investments in fixed assets”, and then, by decision of the head of the organization, they are either immediately written off to production costs (sales expenses), or after the registration of the object they are credited to account 01 “Fixed assets”, and depreciation is charged on the fixed asset object from the 1st day of the month following month of acceptance of this object for accounting, until full repayment its cost or write-off of the object from accounting. Such items of fixed assets should be accounted for for control purposes on a separate sub-account of account 01 "Fixed assets". At the same time, the accounting procedure for such fixed assets should be established by the relevant order, the order of the head of the organization in accordance with the Accounting Regulation "Accounting policy of the organization" PBU 1/98, approved by order of the Ministry of Finance of Russia dated 09.12.1998 N 60n.

What's new in fixed asset accounting over the past two years?

1) a new interpretation of determining the useful life of fixed assets has appeared - this is the period during which the use of an object of fixed assets brings economic benefits (income) to the organization;

2) RAS 6/01 now also applies to profitable investments in material values(account 03 "Profitable investments in material assets");

3) for certain groups of fixed assets, the useful life is determined based on the quantity of products (volume of work in physical terms) expected to be received as a result of the use of this object;

4) there was a cancellation of such an independent type of assets as part of fixed assets, as low-value and wearing items, previously accounted for in accounts 12 and 13 of the old Chart of Accounts;

5) from January 1, 2001, the cost criterion for accepting individual items as fixed assets was canceled - 100 minimum wages per unit, regardless of the useful life. For accounting purposes, as well as for calculating income tax, organizations should take into account the norm of Chapter 25 of the Tax Code of the Russian Federation on the non-inclusion of property with an initial cost of 10,000 rubles into depreciable property. per unit inclusive. The cost of such property is included in the composition of material expenses in full as it is put into operation and is subject to write-off to production costs (sales expenses). Taking into account the problem that has arisen on the stated issue, the Ministry of Finance of Russia, together with the Department tax policy The Ministry of Finance of Russia prepared letters dated 29.08.2002 N 04-05-06 / 34 and dated 16.09.2002 N 16-00-14 / 359 * 1, according to which:
_____
*1 Although these letters do not have legal force and are not regulations(see Decree of the Government of the Russian Federation of August 13, 1997 N 1009 “On approval of the rules for the preparation of regulatory legal acts of federal executive bodies and their state registration”), they can be taken into account in practice.

1) when applied Decrees of the Government of the Russian Federation of 01.01.2002 N 1 for accounting purposes, the organization uses the Classification of fixed assets given in it to determine the useful life of fixed assets accepted for accounting (account 01 debit) starting from January 1, 2002.

The effect of the norm set forth in the last paragraph of paragraph 18 of PBU 6/01 (as amended by order dated 18.05.2002 N 45n ), in terms of cost restrictions “no more than 10,000 rubles per unit or other limit established in the accounting policy based on technological features” also applies only to fixed assets accepted for accounting from January 1, 2002.

Depreciation on fixed assets accepted for accounting before the specified date continues to be charged for accounting purposes based on the useful life determined when the object was registered and the depreciation method chosen by the organization for a group of homogeneous objects.

The procedure and methods for calculating depreciation of fixed assets for accounting purposes are established by PBU 6/01.

In accordance with this Regulation, when using the reducing balance method, the organization has the right to apply the acceleration factor established in accordance with the legislation of the Russian Federation;

2) all objects of accounting, which, before the entry into force of Chapter 25 Tax Code of the Russian Federation were included in fixed assets, for the purposes of accounting in accordance with PBU 6/01 (as amended by additions and changes) remain in fixed assets until their disposal (sale, gratuitous transfer, obsolescence or physical depreciation), regardless of their value and the remaining useful life. Depreciation on fixed assets accepted for accounting before the specified date continues to be charged for accounting purposes based on their useful life, determined when the fixed asset item was registered and the depreciation method chosen by the organization for a group of homogeneous objects.

With regard to income tax legislation, with the introduction of Chapter 25 Tax Code of the Russian Federation the above items of fixed assets are excluded from the composition of depreciable property if their initial (replacement) cost is 10,000 rubles. (inclusive) or service life - less than 12 months.

The mechanism for including in expenses the amounts subject to a one-time write-off for tax purposes when forming tax base transitional period is carried out in accordance with Art. 10 of the Federal Law of 06.08.2001 N 110-FZ "On amendments and additions to part two Tax Code of the Russian Federation and certain other acts of the legislation of the Russian Federation on taxes and fees, as well as on the invalidation of certain acts (provisions of acts) of the legislation of the Russian Federation on taxes and fees” (as amended by subsequent additions and amendments);

6) the main condition for accepting assets for accounting as fixed assets is their use for a long time, that is, a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months;

7) when an organization makes a decision on the revaluation of fixed assets, one should keep in mind the condition that fixed assets are subsequently revalued regularly so that their cost, at which they are reflected in accounting and reporting, does not differ significantly from the current (replacement) value (fair value) ). The specified procedure for reflecting the results of the revaluation of fixed assets in accounting takes into account the requirement to the maximum international standard financial reporting 16 “Fixed Assets” (according to IFRS 16 “Fixed Assets” are accounted for at actual cost, and in accordance with RAS 6/01 - at historical cost) - the regularity of revaluation of fixed assets. Not subject to revaluation separate objects, and groups of homogeneous fixed assets by indexing or by direct recalculation according to documented market prices with the attribution of the resulting differences to the account additional capital organizations, unless otherwise provided by the legislation of the Russian Federation. When revaluing fixed assets, the amount of accrued depreciation must also be adjusted;

8) when using the reducing balance method, the organization has the right to apply the acceleration factor established in accordance with the legislation of the Russian Federation;

9) PBU 6/01 does not contain a subsection on the lease of fixed assets (see subsection 6 "Rent of fixed assets" of the Accounting Regulation "Accounting for fixed assets" PBU 6/97, approved by order of the Ministry of Finance of Russia dated 03.09.1997 N 65n);

10) apartments are classified as fixed assets. Before January 1, 2001, they were included in intangible assets(account 04);

11) accounting of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in common property. The share of each of the parties, as a rule, is determined in an agreement between all owners.

Example.

JSC "Stroyservis" built an industrial building (shopping complex). The construction of the shopping complex was carried out Building company(contractor). The cost of building the facility amounted to 2,400,000 rubles. (including VAT - 400,000 rubles). For the construction of the facility, funds raised by Vianko LLC were used - 600,000 rubles. According to the contract between OAO Stroyservis and OOO Vianko, the constructed shopping mall is common property these organizations. The share of ownership of Vianko LLC is equal to the contribution to the construction, that is, 600,000 rubles. In accounting, operations related to the construction of a shopping complex are reflected as follows:

Dt 51 Kt 86 - 600,000 rubles. - funds received from equity holders 000 Vianco;

Dt 08 Kt 60 - 2,000,000 rubles. (2,400,000 rubles - 400,000 rubles) - costs associated with the construction of a shopping center (excluding VAT);

Dt 19 Kt 60 - 400,000 rubles. - VAT included on the cost of construction and installation works;

Dt 60 Kt 51 - 2,400,000 rubles. - paid for construction and installation works.

The share of property owned by OAO Stroyservis is RUB 1,800,000. (2,400,000 rubles - 600,000 rubles). This amount includes VAT - 300,000 rubles. (1,800,000 rubles x 20%: 120).

Accordingly, OJSC "Stroyservice" trade complex must be accepted for accounting at a cost equal to 1,500,000 rubles. (1,800,000 rubles - 300,000 rubles);

Dt 01 Kt 08 - 1,500,000 rubles. - the trade complex was registered in the share owned by OAO Stroyservis;

Dt 68 Kt 19 - 400,000 rubles. - Accepted for crediting VAT paid to the construction organization.

In turn, the share of ownership of Vianko LLC will be equal to 600,000 rubles. [including VAT - 100,000 rubles. (600,000 rubles x 20%: 120)];

Dt 86 Kt 08 - 500,000 rubles. - the share of property owned by Vianko LLC was transferred;

Dt 86 Kt 51 - 100,000 rubles. - part returned Money equal to the amount of VAT attributable to the share of Vianko LLC.

The following operations are reflected in the accounting records of Vianko LLC:

Dt 76 Kt 51 - 600,000 rubles. - money resources of OAO Stroyservis were transferred;

Dt 08 Kt 76 - 500,000 rubles. - the share of ownership of Vianko LLC is reflected;

Dt 01 Kt 08 - 500,000 rubles. - a part of the shopping complex owned by Vianko LLC was accepted for accounting;

Dt 51 Kt 76 - 100,000 rubles. - received a part of funds equal to the amount of VAT attributable to the share of Vianko LLC.

Therefore, for the purposes of accounting, clause 1 of Decree of the Government of the Russian Federation of 01.01.2002 N 1 can be applied only to those fixed assets that are accepted for accounting (according to the debit of account 01) starting from January 1, 2002. The Ministry of Taxes and Taxes of Russia adheres to exactly the same position. Leaders of organizations need to pay special attention to this.

Managers and chief accountants of organizations should keep in mind that all the Regulations on accounting (standards) and others adopted so far guidelines in accounting used solely for accounting purposes.

The Tax Ministry of Russia has not been granted the right to regulate accounting and reporting issues.

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.

note that 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:

Depreciation group number	Useful life of OS	Example of fixed assets belonging to a depreciation group
First group	From 1 year to 2 years inclusive	Machinery and equipment for general purposes
Second group	Over 2 years up to 3 years inclusive	Liquid pumps
Third group	Over 3 years up to 5 years inclusive	Radioelectronic means of communication
Fourth group	Over 5 years up to 7 years inclusive	Fences (fences) and reinforced concrete fences
Fifth group	Over 7 years up to 10 years inclusive	Timber industry facilities
Sixth group	Over 10 years to 15 years inclusive	Water well
Seventh group	Over 15 years to 20 years inclusive	Sewerage
Eighth group	Over 20 years up to 25 years inclusive	Main condensate pipeline and product pipeline
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 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 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 manufacturer's recommendations. The installed SPI will tell you which depreciation group your OS fell into.

Classification of fixed assets included in depreciation groups — normative document, in which types of fixed assets are distributed by depreciation groups (10 depreciation groups).

The classification of fixed assets included in depreciation groups was approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1.

The document is updated regularly. An overview of the changes is at the end of this article.

The classification of fixed assets included in depreciation groups is a document on the basis of which the useful life of fixed assets, the rate and amount of depreciation are determined. This document was approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1 and has been applied since January 1, 2002.

The classification of property, plant and equipment is used for corporate income tax. This is directly indicated by paragraph 1 of Art. 258 of the Tax Code of Russia (TC RF).

The classification of fixed assets is a classifier of types of fixed assets, grouped into 10 depreciation groups.

For each type of fixed assets in the Classification, the OKOF code (All-Russian Classifier of Fixed Assets), name and note are indicated.

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

Depreciable property is consolidated into the next ten depreciation groups(Clause 3, Article 258 of the Tax Code of Russia):

Example

The organization purchased a passenger car with an engine capacity of 2.5 liters.

To define a depreciation group, you need to find the corresponding type of fixed asset in the Classifications list.

To the 3rd depreciation group fixed assets include (useful life over 3 and up to 5 years):

Passenger cars (OKOF code 310.29.10.2).

To the 4th depreciation group fixed assets include (useful life over 5 and up to 7 years):

Vehicles for transporting people, other vehicles (small class cars for the disabled, OKOF code 310.29.10.24)

To the 5th depreciation group fixed assets include (useful life over 7 and up to 10 years):

Vehicles for the transportation of people, other passenger cars of a large class ((with an engine capacity of more than 3.5 liters) and a higher class, OKOF code 310.29.10.24).

Accordingly, a passenger car with an engine capacity of 2.5 liters. belongs to the third depreciation group. The useful life of such a car can be set from 3 years and 1 month to 5 years.

Features of taxation of depreciation groups

1) According to the property tax of organizations, the objects of fixed assets included in first or second depreciation group in accordance with the Classification of fixed assets approved by the Government of the Russian Federation (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation). The property of other depreciation groups may be subject to property tax (clause 25, article 381, article 381.1. of the Tax Code of the Russian Federation, see Corporate property tax).

2) For fixed assets related to 1-2 and 8-10 depreciation groups a depreciation premium of no more than 10% may be applied (see para. Depreciation premium, paragraph 9 of Art. 258 of the Tax Code of the Russian Federation).

3) For fixed assets related to 3-7 depreciation groups a depreciation premium of no more than 30% may be applied (see Depreciation premium, clause 9, article 258 of the Tax Code of the Russian Federation).

4) By fixed assets 3-7 cushioning groups may apply Investment tax deduction(Article 286.1. Tax Code of the Russian Federation).

5) The increased depreciation rate of 3 (for corporate income tax) for the leased asset does not apply to fixed assets related to 1 - 3 depreciation groups(clause 2, article 259.3. of the Tax Code of the Russian Federation, see Increased depreciation rate).

6) Taxpayers have the right to apply an increased depreciation factor of 2 (for corporate income tax) in respect of depreciable fixed assets included in 1 - 7 depreciation groups and produced in accordance with the conditions of a special investment contract(clause 6, clause 1, article 259.3 of the Tax Code of the Russian Federation, Participants in special investment contracts).

7) In relation to buildings, structures, transmission devices 8 - 10 cushioning groups only the straight-line depreciation method (for corporate income tax) can be applied. The non-linear depreciation method cannot be applied to such assets (Clause 3, Article 259 of the Tax Code of the Russian Federation, see Non-linear depreciation method).

Depreciation groups of some fixed assets

Laptop

Printer belongs to the Second depreciation group ➤ More

Personal Computer belongs to the Second depreciation group ➤ More

Server belongs to the Second depreciation group ➤ More

Multifunction devices (MFPs) belong to the Third depreciation group ➤ More

Office furniture belongs to the Fourth depreciation group ➤ More

Cars belong to depreciation groups depending on their type.

Most of the cars belong to the 3rd depreciation group of fixed assets ➤ More

Trucks belong to depreciation groups depending on their carrying capacity and type. Most of them belong to the 3rd - 5th depreciation groups. ➤ More

Building belong to 4 - 10 depreciation groups depending on their type ➤ More

Not all types of property, plant and equipment can be found in the Classification. For those types of fixed assets that are not specified in depreciation groups, the useful life is set by the taxpayer in accordance with the technical specifications or recommendations of manufacturers (clause 6, article 258 of the Tax Code of Russia).

It should be noted that the All-Russian Classifier of Fixed Assets (OKOF) is more detailed and detailed than the Classification of Fixed Assets Included in Depreciation Groups. So, in the Classification, often groups of fixed assets are indicated up to the class level. In OKOF, fixed assets are indicated to a more detailed level - to the type. Therefore, as a rule, in order to determine the depreciation group and, accordingly, the depreciation rate, you must first determine the OKOF code of a specific fixed asset, and then, based on the OKOF code, determine the depreciation group according to the classification of fixed assets included in depreciation groups.

Example*

We determine the depreciation group of the purchased household air conditioner. There is no such object in the Classification of fixed assets included in depreciation groups (since there are enlarged groups of fixed assets).

In OKOF we find under the code 16 2930274 "Household air conditioners".

In the Classification of fixed assets included in depreciation groups, the group of fixed assets with the code 16 2930000 "Household appliances" belongs to the third depreciation group. This means that the household air conditioner belongs to the third depreciation group.

* example is given for OKOF version before 01/01/2017.

Using the Asset Classification in Accounting

Until January 1, 2017, paragraph 2 of clause 1 of Decree of the Government of the Russian Federation of 01.01.2002 N 1 directly indicated the possibility of applying the classification in accounting:

"This Classification may be used for accounting purposes."

But, this paragraph was excluded from 01/01/2017 by Decree of the Government of the Russian Federation of 07/07/2016 N 640. Accordingly, from 01/01/2017 in accounting, when establishing useful lives, the rules established by accounting regulations should be applied.

Overview of changes that have been made to the Classification of property, plant and equipment included in depreciation groups

Decree of the Government of the Russian Federation of April 28, 2018 N 526 "On Amendments to the Classification of Fixed Assets Included in Depreciation Groups"

05/04/2018 on the official Internet portal of legal information pravo.gov.ru.

Beginning of the document: 12.05.2018

In accordance with paragraph 2, the document applies to legal relations that arose from January 1, 2018.

The essence of the changes:

The subsections "Constructions and transmission devices" of the Classification for 3-10 depreciation groups have been substantially corrected. Minor adjustments for subsections "Machinery and equipment" (depreciation groups 2, 9).

Changes take into account the industry-specific features of the equipment used oil industry, sea and river fleet, railway industry and other industries.

Decree of the Government of the Russian Federation of 07.07.2016 N 640 "On Amendments to the Decree of the Government of the Russian Federation of January 1, 2002 N 1"

First official publication: 07/12/2016 on the official Internet portal of legal information pravo.gov.ru.

Beginning of the document: 01.01.2017

The essence of the changes:

IN new edition the new codes of the new OKOF classifier are indicated, which is applied from 01/01/2017 - the All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008). The changes are not only technical. Many positions of the Classification have been significantly updated. So, many new positions appeared and the classifier positions that were used until 2017 were removed.

The changes are large-scale and their significance is related to the fundamental differences between the old version of OKOF and its new version applied since 2017.

Historical reference

The classification of fixed assets included in depreciation groups was put into effect on January 1, 2002 by Decree of the Government of the Russian Federation of 01.01.2002 N 1 (clause 3).

Until January 1, 2002, instead of the term "depreciation group", the term "norms depreciation charges". From January 1, 1991 to January 1, 2002, the Uniform norms of depreciation charges for the full restoration of fixed assets were applied. National economy USSR, approved. Decree of the Council of Ministers of the USSR of October 22, 1990 N 1072.

The current Classification is, in general, more beneficial to taxpayers, as its useful life is on average 30% shorter than the previous Uniform Rules (which leads to faster write-offs).

Video

Depreciation group

Additionally

Decree of the Government of the Russian Federation of 01.01.2002 N 1 “On the Classification of Fixed Assets Included in Depreciation Groups”

Materials on the topic "Depreciation group"

Does the change in the new classification of property, plant and equipment, applied from January 1, 2017, affect the useful lives of already registered items of property, plant and equipment?

All-Russian classifier of fixed assets (OKOF) OK 013-2014 (SNA 2008)

Which depreciation group does the asset belong to? (question answer)

How to determine the depreciation group by the OKOF code?

Depreciation group

Useful life

Classification of fixed assets included in depreciation groups on base.garant.ru

Classification of fixed assets included in depreciation groups on base.consultant.ru

Classification of fixed assets included in depreciation groups on klerk.ru

Decree of the Government of the Russian Federation of 07.07.2016 N 640 "On Amendments to the Decree of the Government of the Russian Federation of January 1, 2002 N 1" (consultant.ru)

GOVERNMENT OF THE RUSSIAN FEDERATION

ON THE CLASSIFICATION OF FIXED ASSETS,
INCLUDED IN DEPRECIATION GROUPS

Decrees of the Government of the Russian Federation of 09.07.2003 N 415,
dated 08/08/2003 N 476, dated 11/18/2006 N 697, dated 09/12/2008 N 676,
dated 24.02.2009 N 165, dated 10.12.2010 N 1011,
dated 06.07.2015 N 674)

In accordance with Article 258 of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:

1. Approve the attached Classification of fixed assets included in depreciation groups. This Classification may be used for accounting purposes.

2. The Ministry of Economic Development and Trade of the Russian Federation, together with the federal executive authorities concerned, shall submit to the Government of the Russian Federation, within one month from the date of the introduction of amendments and additions to the All-Russian Classifier of Fixed Assets, proposals to clarify and supplement the Classification of Fixed Assets Included in Depreciation Groups.

Establish that the Classification of fixed assets included in depreciation groups is applied from January 1, 2002.

Prime Minister
Russian Federation
M.KASYANOV

Approved
Government Decree
Russian Federation
dated January 1, 2002 N 1

CLASSIFICATION
FIXED ASSETS INCLUDED IN DEPRECIATION GROUPS

(as amended by Decrees of the Government of the Russian Federation of 09.07.2003 N 415,
dated 08.08.2003 N 476, dated 11/18/2006 N 697,
dated 12.09.2008 N 676, dated 24.02.2009 N 165, dated 10.12.2010 N 1011,
dated 06.07.2015 N 674)

First group cars and equipment

Second group cars and equipment perennial plantings

Third group Structures and transmission devices cars and equipment Means of transport Industrial and economic inventory

Fourth group Building Structures and transmission devices cars and equipment Means of transport Industrial and economic inventory worker cattle perennial plantings

Fifth group Building Structures and transmission devices cars and equipment Means of transport Industrial and economic inventory perennial plantings Fixed assets not included in other groups

Sixth group Structures and transmission devices Dwellings cars and equipment Means of transport Industrial and economic inventory perennial plantings

Seventh group Building Structures and transmission devices cars and equipment Means of transport perennial plantings Fixed assets not included in other groups

Eighth group Building Structures and transmission devices cars and equipment Vehicles Industrial and economic inventory

Ninth group Building Structures and transmission devices cars and equipment Vehicles

Tenth group Building Structures and transmission devices Dwellings cars and equipment Vehicles perennial plantings