Access control system shock absorption group 2021

The legal topic is very complex, but in this article we will try to answer the question “Access control system depreciation group 2021.” Of course, if you still have questions, you can consult with lawyers online for free directly on the website.

telephone apparatus and special devices, payphone apparatus and radiotelephones; subscriber unit of compaction equipment; equipment for multiplexing subscriber lines; Smart Service Control Node (SCP); service border router (BRAS/BNG/BSR); optoelectronic interface converter; batteries at communication facilities; uninterruptible power supplies - third group

(property with a useful life of more than 3 years up to 5 years inclusive)

OKOF-2 (as amended on 05/08/2020, taking into account changes came into force on 07/01/2020) All-Russian classifier of fixed assets OK 013-2014 (SNA 2008) came into force on January 1, 2017 to replace OKOF OK 013-94 For To convert the OKOF code to the OKOF2 code, use the OKOF to OKOF2 code converter.

320.26.30.11.190

automatic and semi-automatic telephone stations; automatic and semi-automatic intercity and international telephone stations - sixth group

(property with a useful life of over 10 years up to 15 years inclusive)

The All-Russian Classifier of Fixed Assets (OKOF), which determines the depreciation group of fixed assets, remains unchanged. Since January 1, 2017, OKOF OK 013-2014 (SNS 2008), approved by Rosstandart order No. 2020-st dated December 12, 2014, has been in effect. The same classifier will be in effect in 2021.

Depreciation groups of fixed assets: how to determine in 2021

The organization determines the useful life of a fixed asset in order to calculate depreciation in accounting and tax accounting. From 12 May 2021, accountants will apply the updated Classification of Property, Plant and Equipment. Let's tell you in more detail what has changed and how to determine depreciation groups in 2021.

How to determine the useful life of an OS

Fixed assets (FPE) of an organization, depending on their useful life (SPI), for profit tax purposes are assigned to one or another depreciation group (Clause 1, Article 258 of the Tax Code of the Russian Federation). The useful life of the OS is determined by the organization itself, taking into account the classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 (Resolution No. 1).

IMPORTANT. There are objects that are not in the OS classifier. The company must then determine the useful life based on the manufacturer's recommendations or specifications. This is stated in paragraph 6 of Article 258 of the Tax Code of the Russian Federation.

ATTENTION. There are OKOF codes with less than 12 digits. In particular, for office machines, including a computer and a printer - 330.28.23.23. For steam boilers, including water heaters - 330.25.30, etc. This is due to the fact that OKPD2 codes for these objects consist of less than nine characters.

Which OKOF to use in 2021

Printers belong to the second depreciation group, where the minimum useful life is two years and one month, and the maximum is three years. The organization has the right to choose any useful life in the range from 25 months to 36 months inclusive.

In 2015, the company purchased a metal fence, which, according to OKOF (version before 01/01/2017) had code 12 3697050 and belonged to the 8th depreciation group, the service life of which was set from 20 to 25 years inclusive, the company set a useful life of 25 years .

First of all, we look for a fixed asset in the Classifier of fixed assets by depreciation groups in 2021 - a detailed table with codes is later in the article. It is a table that is divided by depreciation group. For each group the following are indicated:

How to determine useful life

To calculate depreciation in tax accounting, the accountant determines which depreciation group the fixed asset belongs to. This will allow you to find out over what period the fixed assets need to be depreciated. There are ten depreciation groups in 2021. Here are instructions on how to assign an OS to a specific group.

When registering a fixed asset, you need to assign it a depreciation group and indicate its useful life. They do this on the basis of OKOF. The article contains an up-to-date directory for 2021 with transcript and group, which can be downloaded.

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OKOF 2021 with transcript and group

Since 2021, officials have abolished the rule that the tax classification of fixed assets can be used for accounting (Regulation of the Government of the Russian Federation dated July 7, 2016 No. 640). In accounting, the company independently determines how much it plans to use the facility (clause 20 of PBU 6/01). You can focus on tax classification. But if, according to the forecast, the period of use will be significantly less than in the classification, it is necessary to set the expected period. Otherwise, the company will charge depreciation in an amount less than necessary and will overstate the cost of the fixed asset in the financial statements.

Goals for using OKOF in 2021

The new OKOF Classifier (2020) with depreciation groups (OKOF 013-2014) began to be used for fixed assets that were put into operation from January 1, 2021. The document allows you to assign depreciation groups and useful lives to objects based on the new OKOF codes for 2021. For fixed assets that you put into operation before 2021, there is no need to revise the useful life. This was indicated by the Russian Ministry of Finance in letter dated October 6, 2016 No. 03-05-05-01/58129. Let us remind you that fixed assets include property with a useful life of more than 12 months and more than 100,000 rubles. (RUB 40,000 for accounting).

Various access control systems that work with electronic passes can be equipped at the checkpoint and at the entrances to departments. As a rule, for the operation of any system, special software is required to expand the functionality of the installed system. So, in addition to protection against unauthorized entry, the system can be used for personnel records. Thus, to implement an electronic access system, in addition to electronic locks and passes, an institution needs to purchase equipment (turnstiles), as well as the corresponding software (hereinafter referred to as the software). Expenses for these purposes must be made according to the articles (subarticles) of KOSGU: - 310 “Increase in the value of fixed assets”; — 340 “Increase in the cost of inventories”; — 226 “Other works, services.” Based on paragraph 45 of Instruction No. 157n, the turnstile as an inventory item of fixed assets must be taken into account in accordance with the requirements of OKOF. In 2021, turnstiles with a reading device used to open them were classified under the subsection “Machinery and Equipment” under one of the old OKOF codes 14 3319250 “Security and fire alarm reception and control devices.” From January 1, 2021, the old OKOF code was converted into a new one - 330.26.30.50 “Security or fire alarm devices and similar equipment.” This is the sixth depreciation group, the maximum service life is 15 years. A user license agreement is concluded for the software. Depending on the provisions of the accounting policy, these expenses may be: - written off to the financial result; - included in the cost of services (for example, through write-off to general business expenses); — taken into account in future expenses. Let's consider using one of the approaches to writing off software, as well as other expenses, using an example.

ACS is a set of technical means with the help of which the problem of monitoring and managing passage and entry both directly into the territory of a medical institution and into its individual zones must be solved. ACS will not only prevent terrorists from entering an institution, but will also help with maintaining personnel records, as it will make it possible to control the movement of workers around the institution, as well as compliance with working hours (arrival, departure, lunch break, tardiness, etc.). The data, accordingly, can be taken into account when calculating (depriving) incentive payments. However, achieving the highest level of efficiency of ACS is possible by implementing a number of measures.

Accounting for access control and management systems

As part of strengthening anti-terrorism security, fencing made of prefabricated reinforced concrete elements and metal sections is coming to the fore. In this case, the fences, together with the building for which they were erected, constitute one inventory object. This is stated in paragraph 45 of the Instructions for the application of the Unified Chart of Accounts (approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n; hereinafter referred to as Instruction N 157n). However, if the fence ensures the functioning of two or more buildings, then it must be capitalized as an independent inventory item and, moreover, as a fixed asset. From January 1, 2021, it is necessary to classify fixed assets on the basis of OK 013-2014 (SNA 2008) “All-Russian Classifier of Fixed Assets” (hereinafter referred to as OKOF), adopted and put into effect by Order of Rosstandart dated December 12, 2014 N 2020-st. In this case, the accountant uses OKOF codes: - 220.23.61.12.191 - fences (fences) and reinforced concrete barriers; — 220.25.11.23.133 — metal fences. Note that in 2016, for metal fences and fences, code 12 3697050 was in force according to the old OKOF, approved by Decree of the State Standard of Russia dated December 26, 1994 N 359. Objects according to it could be included in two groups: - fences made of metal and brick - 6th group depreciation (from 10 to 15 years inclusive); - metal fences - 8th group (from 20 to 25 years inclusive). In connection with the transition to the new OKOF from 2021, all metal fences moved to the 6th group. This means that their service life will be 10 years shorter. According to paragraph 53 of Instruction No. 157n, installed fences are taken into account in the analytical accounting account 0 10103 000 “Structures”. The receipt of the installed fencing must be formalized, for example, in accordance with paragraph 9 of the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter referred to as Instruction N 174n), the act of acceptance and transfer of the building (structure) ( f. 0306030). At the same time, documents confirming the state registration of real estate in cases established by law must be attached to such an act.

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Some names contained in the old classifier were removed, and in OKOF-2017 they were replaced with generalizing positions. For example, now there are no separate lines for unique types of various software, but a common object “Other information resources in electronic form” has appeared.

No votes yet. Please wait... Tags: Accounting OKOF-2 code: 330.13.92.2 If blinds are recognized as an object of fixed assets, then for income tax purposes, when determining the useful life (SPI) and depreciation group, it is necessary to find out the OKOF code of such property.

Shock absorption group video surveillance system

00.00.00 Expenses for land improvement—400.00.10.04 Armament and other sports weapons, hunting and dual-use military equipment 400.00.50 Equipment for take-off, landing and maintenance of aircraft—790.00.90.09 Other intellectual property objects—Sixth group (property with a useful life exceeding 10 years to 15 years inclusive) Structures and transfer devices 220.25.11.23.133 Metal fences—220.25.11.23.139 Various industrial structures (including torches) smoke pipes 220.25.11.23.140 Structures in the form of metal structures concrete cooling towers 220.25.29.1 2.191Containers for compressed or liquefied gas made of ferrous metal or aluminum small-capacity steel cylinders 220.41.20.20.300 Structures of fuel and energy, metallurgical, chemical and petrochemical enterprises, except for oil refining industry structures 220.41.20.20.302 Line

To find out the depreciation group and SPI of an object, from 2021 you should focus on the new OKOF OK 013-2014 directory (SNA 2008). In accordance with the specified regulatory document, devices with encoding 320.26.30.1 from the 4th group are closest to a video surveillance system. Moreover, according to the Classifier, such operating systems correspond to the name “Communication equipment, radio or television transmission equipment.” Therefore, video surveillance can be classified into group 4 with generally accepted SPI over 5 but less than 7 years.

If the enterprise has security protection, a natural question may arise: which depreciation group does the video surveillance system belong to? To answer, you will first need to approve the useful life (useful life) of such electrical equipment, and only then calculate depreciation charges in the owner’s accounting.

Which depreciation group does the video surveillance system belong to?

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n.

Unified functioning systems, such as a fire alarm system, a video surveillance system and others, perform their functions only after installation (installation) in a building or structure, and not independently.

To ensure the safety and security of various property objects (buildings, individual premises, cars, safes, etc.), various security alarm systems are used. Let's consider the features of budget accounting for this non-financial asset.

What is a burglar alarm? To determine the security alarm system, we turn to the departmental documents of the Ministry of Internal Affairs. A security alarm system is a set of jointly operating technical means for detecting intrusion (intrusion attempts) into a protected object, collecting, processing, transmitting and presenting in a given form information about intrusion (intrusion attempts) and other service information. A technical security device is a structurally complete device that performs independent functions and is part of security, alarm, access control and management systems, CCTV, lighting, warning and other systems designed to protect the facility (RD 78.36.003-2002 “Engineering -technical strength. Technical means of security. Requirements and design standards for the protection of objects from criminal attacks", approved by the Ministry of Internal Affairs of the Russian Federation on November 6, 2002).

A video surveillance system is understood as a set of jointly operating technical means, including television cameras with lenses, video monitors and auxiliary equipment necessary for organizing video control (Order of the Ministry of Internal Affairs of the Russian Federation dated July 16, 2012 N 689 “On approval of the Instructions for organizing the activities of private security units of territorial bodies of the Ministry of Internal Affairs of the Russian Federation to ensure the protection of objects, apartments and places of storage of citizens’ property using technical security means”).

For your information. To equip facilities, technical security means included in the List of technical means of private security authorized for use in ____ (current year) must be used. If such a list does not include technical security equipment with the tactical and technical characteristics necessary to protect the facility, it is allowed (in agreement with the Main Directorate of Military District of the Ministry of Internal Affairs) to use others that have a Russian certificate of conformity (clause 2.6 of RD 78.36.003-2002).

This terminology will be useful to the accountant so that he can understand in general terms what kind of object is to be included in budget accounting. KOSGU article to reflect expenses. According to Instructions N 65n*(1), costs associated with the purchase, installation and maintenance of security alarm systems should be attributed to: - Article 310 “Increase in the cost of fixed assets” of KOSGU - costs for the purchase of a security alarm system as a whole or its individual devices and equipment related for the purposes of budget accounting to fixed assets; – for Article 340 “Increase in the cost of inventories” of KOSGU – expenses for the acquisition (manufacturing) of spare parts for the repair of security alarms; – for subarticle 225 “Works, services for property maintenance” of KOSGU - expenses for troubleshooting (restoring operability) of a security alarm system, ventilation system, etc.), which is part of individual objects of non-financial assets; – for subarticle 226 “Other work, panic button”, as well as work on modernization of these systems (with the exception of the cost of fixed assets necessary for modernization and supplied by the contractor, the cost of payment for which should be reflected in article 310 “Increase in the cost of fixed assets” of KOSGU ). Instructions No. 65n explain that when concluding an agreement, the subject of which is the modernization of a unified functioning system that is not an inventory facility (for example, a fire alarm system, a local computer network, a telecommunications center, etc.), the costs of paying for it are reflected according to subarticle 226 “Other work, Machinery and equipment.” Thus, the security alarm system must be taken into account as part of fixed assets in account 1 101 34 000 “Machinery and equipment - other movable property of the institution” (clause 4 of Instruction No. 162n * (4)). Documenting. As a fixed asset, the receipt of a security alarm system for accounting is formalized by an act of acceptance and transfer of fixed assets (except for buildings, structures) (f. 0506001), an act of acceptance and delivery of repaired, reconstructed, modernized fixed assets (f. 0306002). Analytical accounting of fixed assets is maintained in inventory cards for recording fixed assets (f. 0504031). Depreciation. Like all fixed assets, security alarm systems must be subject to depreciation in the following order (clause 92 of Instruction No. 157n): - for objects costing over 40,000 rubles. – in accordance with the depreciation rates calculated in accordance with the established procedure; – for objects worth up to 3,000 rubles. inclusive – do not charge; – for other objects worth from 3,000 to 40,000 rubles. inclusive - in the amount of 100% of the book value when the facility is put into operation. The depreciation operation is reflected by the following entry: Debit account 1 401 10 271 “Expenses for depreciation of fixed assets and intangible assets” Credit account 1 104 34 410 “Reduction due to depreciation of the cost of machinery and equipment - other movable property of the institution” Acceptance for accounting. In accordance with the provisions of Instruction No. 162n, expenses associated with the acquisition, installation and maintenance of a security alarm system are reflected in the following accounting entries:

Let's look at examples of the use of these transactions (these data are conditional).

Example 1 An institution purchased a set of security alarm equipment in the amount of 20,000 rubles. and entered into an agreement with a specialized organization for its installation in the amount of 10,000 rubles. In the institution’s accounting, the indicated transaction will be reflected in the following entries:

Example 2 An institution entered into a contract for the repair of a security alarm in the amount of 3,500 rubles, the cost of spare parts is included in the total amount of the contract. These transactions must be recorded in the following way:

Example 3 The institution acquired material assets: a monitor, security cameras, etc. for a video surveillance system in the amount of 31,000 rubles, and also entered into an agreement with a third-party organization for its installation in the amount of 10,500 rubles. All components of the system have the same useful life, so it is taken into account as a single inventory item. The following accounting entries should be made:

Car alarm. Separately, it should be said about car alarms. If the alarm is installed before the vehicle is put into operation, the amount of money spent should be included in its initial cost. Changes in the initial (book) value of fixed assets are made in cases of completion, additional equipment, reconstruction, including elements of restoration, technical re-equipment, modernization, partial liquidation (dismantling), as well as revaluation (clause 27 of Instruction No. 157n). Please note that no such changes occur with the installation of an alarm system. Therefore, this operation must be taken into account as part of the costs of purchasing materials under Article 340 “Increase in the cost of inventories” of the KOSGU, and the costs of installing an alarm system – under Sub-Article 226 “Other work, Power ministries and departments: accounting and taxation”

“Power ministries and departments: accounting and taxation”, N 3, March 2015.

───────────────────────────────────────── ───────── ─────────────────────── *(1) Instructions on the procedure for applying the budget classification of the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 N 65n.

*(2) Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n.

*(3) OK 013-94 “All-Russian Classifier of Fixed Assets”, approved. Resolution of the State Standard of the Russian Federation dated December 26, 1994 N 359.

*(4) Instructions for the use of the Chart of Accounts for Budget Accounting, approved. By order of the Ministry of Finance of the Russian Federation dated December 16, 2010 N 162n.

Tags: budget accounting, alarm, accounting

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Okof CCTV systems in 2021

Equipment for take-off, landing and maintenance of aircraft—790.00.90.09 Other intellectual property—Group Six (property with a useful life of over 10 years to 15 years inclusive) Structures and transfer devices 220.25.11.23.133 Metal fences—220.25 .11.23.139 Various industrial structures (including flares) smoke pipes 220.25.11.23.140 Structures in the form of metal structures concrete cooling towers 220.25.29.12.191 Tanks for compressed or liquefied gas made of ferrous metal or aluminum small-capacity steel cylinders 220.41.20.20.300 Fuel structures o-energy, metallurgical, chemical and petrochemical enterprises, except for oil refining industry facilities 220.41.20.20.302 Line

Depreciation groups 2020

If the enterprise has security protection, a natural question may arise: which depreciation group does the video surveillance system belong to? To answer, you will first need to approve the useful life (useful life) of such electrical equipment, and only then calculate depreciation charges in the owner’s accounting.

The fire system is equipped with sensors that detect the presence of smoke, temperature, gas, flame, or multi-sensor sensors that respond to all of these signs of fire. Depending on the area of ​​the premises, their number in the building, the number of exits, halls, lobbies and other features, the number of alarm loops on which detectors are mounted is determined. Each loop is connected to one output of the control panel, which is the center of the entire system. Sensors can be connected to the system physically (by wires) or transmit a radio signal. The first method is more reliable, and the second allows you to install the system without cutting walls or installing cable boxes. However, for radio sensors, it must be taken into account that they have a limited range, that is, they cannot be placed further than a certain distance from the control panel. This distance is determined in accordance with the manufacturer's data given in the technical documentation. The fire alarm system includes a communication module that allows you to send a signal to the telephone number of the duty officer or to the security console. Also, a fire alarm may have a “panic button” for manually sending a fire signal to the fire department control panel. In addition, some models allow you to remotely control fire extinguishing devices or access control systems for the speedy evacuation of people in case of fire. When installing a fire alarm, the facility incurs the costs of design, installation, and (possibly) delivery. Fire alarm installation includes installation of a control panel, installation of loops, detectors and sensors. Detectors and sensors are usually attached to the walls and ceilings of rooms. The system is connected by wires (except for radio sensors). If the alarm system has the function of sending messages via the GSM channel, a SIM card is installed in it. After installation, the alarm parameters are configured, launched and tested. The installed fire alarm system is firmly associated with the elements of the premises where it is installed. Based on this, it can be classified as one of the engineering support systems. According to paragraphs. 6 paragraph 2 art. 2 of the Federal Law of December 30, 2009 No. 384-FZ “Technical Regulations on the Safety of Buildings and Structures” (hereinafter referred to as Law No. 384-FZ), a building is the result of construction, which is a volumetric building system with above-ground and (or) underground parts, including premises, utility networks and utility systems. The engineering and technical support system is understood as one of the systems of a building or structure, including those intended to ensure safety (clause 21, clause 2, article 2 of Law No. 384-FZ). According to clause 45 of the Instructions for the application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), communications inside buildings necessary for their operation are included in the building and are not separate inventory objects.

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Order of the Ministry of Emergency Situations of Russia dated March 25, 2009 No. 175 approved “SP 5.13130.2009. Set of rules. Fire protection systems. Fire alarm and fire extinguishing installations are automatic. Design norms and rules” (hereinafter referred to as the Code of Rules). Clause 13 of these rules establishes the requirements for the composition of the fire alarm system. The fire alarm system may include the following elements:

System composition

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In accordance with the specified regulatory document, devices with encoding 320.26.30.1 from the 4th group are closest to a video surveillance system. Moreover, according to the Classifier, such operating systems correspond to the name “Communication equipment, radio or television transmission equipment.”

Okof video surveillance system 2021

Depreciation is calculated based on the useful life of the fixed asset, which is determined using a classifier in which objects are combined into groups. This classifier contains an object code, a decoding of this code with the name of the object and a note.

Okof 2021 video surveillance system

The useful life of an asset (fixed asset) is one of the main indicators necessary when determining the amount of depreciation. Depending on the useful life (SPI), the asset is included in one or another depreciation group in tax accounting (Clause 1, Article 258 of the Tax Code of the Russian Federation). We will tell you in our consultation which depreciation group the video surveillance system belongs to in tax accounting, as well as what period for such an object can be set in accounting.

Please note: with the introduction of the new OKOF, during the transition period between financial years, it is impossible to transfer the balances of fixed assets registered before January 1, 2021 to other groups of property, and also to recalculate depreciation.

Accounting for CCTV systems

A video surveillance system (shock absorption group 4) is not a single object immediately suitable for use, but a set of equipment, the operation of which is possible only after all its parts have been assembled, installed, debugged, in a word, after preparation for work. Therefore, in accounting, such an object is considered equipment that requires installation, and its initial cost is the sum of the purchase price of the asset and the actual costs incurred during installation. Accounting for such OS objects is carried out according to the following algorithm:

• Equipment purchased by the company is credited to the account. 07 “Equipment for installation” at the purchase price;
• When transferred for installation, the value of the asset is written off from the account. 07 to debit account. 08 “Investments in non-current assets”;
• on account 08 sums up all purchase and installation costs, i.e. the initial cost of the video surveillance system is formed, and when the asset is put into operation, the full cost of the object is transferred from the account. 08 to debit account. 01 "Fixed assets".

The depreciation group and SPI of the video surveillance system are established when it is accepted for accounting in the OS structure, and its cost is repaid by depreciation from the 1st day of the month following the month of commissioning. Accrued depreciation on equipment in accounting is charged to expenses for ordinary activities.

If the work of the facility is planned as an activity subject to VAT, then the tax can be reimbursed from the budget as follows:

• after posting to the account. 07 – the amount of VAT presented by the supplier upon delivery of equipment;
• after acceptance of the installed equipment - VAT presented by the installation contractor.