Calculate depreciation correctly: new classifier of fixed assets

Which depreciation group does the Data Storage System belong to?

OKOF code (version from 01.01.2021) 330.28.23.23 - Other office machines (including personal computers and printing devices for them; servers of various capacities; network equipment for local computer networks; data storage systems ; modems for local networks; modems for backbone networks)
OKOF code (version until 01/01/2021) 14 3020210 - Electronic computing equipment, including personal computers and printing devices for them; servers of various performance; network equipment of local computer networks; data storage systems ; modems for local networks; modems for backbone networks.

OKOF hard drive

If the cost of a flash card exceeds 1000 rubles. (but, as a rule, it does not exceed 10,000 rubles), the accountant should charge a one-time depreciation in the amount of 100% of the book value when the “flash drive” is put into operation, which will be reflected in the accounting entry in the debit of account 1 40101 271 “Depreciation costs of fixed assets and intangible assets" or 2 10604 340 (271) "Increase in the cost of manufacturing materials, finished products (work, services)" (code 271) in correspondence with the credit of account 0 10404 410 "Decrease in the cost of machinery and equipment due to depreciation."

Computers belong to the fixed assets of an institution, since they are tangible objects of property with a useful life of more than 12 months, intended for repeated or permanent use with the right of operational management during the activities of the institution when performing work, providing services, for the exercise of government powers (functions). ) or for the management needs of the institution (clause 38 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, 2021 No. 157n; hereinafter referred to as Instruction No. 157n). A computer consists of a whole set of components - motherboard, processor, RAM, hard drive, monitor, keyboard, mouse and others. But, let us recall that the object of fixed assets is an object with all the fixtures and accessories, or a separate structurally isolated object intended to perform certain independent functions, or a separate complex of structurally articulated objects representing a single whole and intended to perform a specific job (p 41 Instructions No. 157n). Currently, there are two main approaches to accounting for a computer as a fixed asset:

What is vending machine depreciation and how to calculate it

Hello, friends.

Some sellers and manufacturers of vending machines place on their websites forms for calculating the payback of vending equipment. For example, such forms can be seen at Wendland or on the website of the Siba-Vending company.

If we look carefully at these forms, then, among other data, we will see the columns “depreciation of machines” and “depreciation period of machines”. What do they mean? Let's figure it out.

What is depreciation

First, let's look at the classic definition of depreciation:

Depreciation is the gradual transfer of the value of a company's funds and its intangible assets to the final cost of the manufactured product.

If, after reading this sentence, everything immediately became clear to you, you are probably an accountant or economist. But for me, as, I think, for most vending machine operators, this definition of depreciation is a clever set of words... Therefore, let’s leave this scientific and economic jungle and look at what depreciation is using a specific example:

Suppose we bought a vending machine for a certain amount, for example, 245 thousand rubles. Like any technical device, our machine has a service life. For vending machines, this period is determined within the framework of the All-Russian Classifier of Fixed Assets (OKOF):

OKOF code 14 2919960 - machines for selling goods (vending machines and semi-automatic machines, change machines, cash registers and check-printing machines and other machines for selling goods) - over 7 years up to 10 years inclusive (fifth depreciation group). (In 2021, OKOF was changed, vending machines were assigned code 330.28.29.43 with an indefinite depreciation group, but this does not change the useful life of the machines.)

This does not mean at all that after this period the machine will be sent to a landfill; it can continue to work, but its physical and moral wear and tear by that time will be so significant that we will have to think about replacing it.

And so, in order for us to painlessly replace our vending machine with a new one, we will need to make monthly deductions from profits throughout its entire service life. This is depreciation.

As a result, through constant depreciation charges, a depreciation fund is formed, which is inviolable until the equipment is replaced.

That is, these are not deductions for current repairs and other operating expenses (although there is such a common but erroneous opinion), but an emergency reserve that allows you to save the initial amount of money invested in the machines within the business.

And this cash reserve has an important purpose - updating our fleet of vending machines.

How to calculate depreciation on a vending machine

Let's return to our example and calculate depreciation using the classic straight-line method. Let’s set the useful life of our vending machine to 7 years, make some simple calculations and get the depreciation rate:

1 / (7*12) * 100% = 1.1905%, Where: 7 is the useful life of the machine in years

12 – number of months in a year

Now let’s calculate the amount of monthly depreciation deductions:

(245000 * 1.1905%) / 100% = 2916.7 rubles per month Where: 245000 – cost of the machine

1.1905 is the depreciation rate, which we calculated a little higher.

Thus, if from the moment of purchasing a vending machine we set aside a monthly amount of 2917 rubles from the profit, then after 7 years the money spent on the equipment will be fully returned.

But can we use it to buy a new vending machine? Perhaps we can do some, but definitely not the one we want. Firstly, in 7 years, the cost of our vending machine model will increase, don’t go to grandma’s here. No one has canceled inflation and other government disasters.

Secondly, in addition to the physical wear and tear of the equipment, there is also obsolescence - the machine becomes technologically obsolete.

It may also happen that by that time our vending machine model will exist only on the used equipment market, and its updated, more modern analogues will have a completely different price tag.

For these reasons, the classical linear method “according to an economics textbook” will not suit us. Let's leave it for accounting and tax accounting; it definitely has no place in real business practice. And let's count differently.

We will use the linear method with periodic revaluation of equipment. Consider this situation:

By the end of the first year, the market value of our vending machine model was 258 thousand rubles, and by the end of the third year - 270 thousand rubles. Then the model was discontinued and, by the 7th year of operation of our machine, a new model with a similar configuration appeared at a price of 300 thousand rubles.

As we calculate: By the end of the second year, our depreciation fund is 35,004 rubles (2917 rubles * 12 months). Since the cost of the machine has increased to 258 thousand.

, we recalculate deductions based on the new price: (258000 * 1.1905%) / 100% = 3072 rubles per month Let’s calculate the underpayment for the first year: (3072 * 12 months) – 35.004 = 1860 rubles.

Let's distribute the underpayment among all further deductions for the remaining period:

1860/72 months=26; 3072+26=3098 rubles per month

For another couple of years, we regularly save 3,098 rubles per month. By the beginning of the 4th year, our fund was replenished by 109,356 rubles. With a new price increase to 270 thousand.

, again we recalculate depreciation charges in a similar way: (270000 * 1.1905%) / 100% = 3215 rubles per month Let's calculate the underpayment for previous years: (3215 * 36 months) - 109356 = 6384 rubles.

Let's distribute the underpayment among all further deductions: 6384/48 months = 133; 3215+77=3348 rubles per month

I think you understand the logic.

Deductions in the 7th year of operation of the vending machine, when the price of the model proposed for purchase is 300,000 rubles, will be calculated in the same way.

Our fund will be 109356+(3292*36 months) = 229884 rubles (300000 * 1.1905%) / 100% = 3572 rubles per month Let's calculate the underpayment for previous years: (3572 * 72 months) - 229884 = 27300 rubles We will distribute the underpayment among all further deductions :

27300 /12 months

=2275; 3572+2275=5847 rubles per month will be depreciation charges in the 7th year of the machine’s life.

Let's make a table by year:

As a result, by the end of the 7th year of operation of our vending machine, we will receive the amount we need to replace it with new equipment in a normal configuration. The above situation is, of course, abstract. Prices for machines can increase abruptly, or they can grow steadily by 5-10% per year. But this does not change the essence of the calculation.

Despite the fact that this method of calculating depreciation reflects the real state of affairs and indeed allows you to promptly replace the machine with a new one, it has one significant drawback.

The amount of depreciation charges grows from year to year, while the machine itself wears out, and the share of profit in revenue is gradually reduced due to the increasing costs of repairing aging equipment.

In order to take this factor into account when calculating the depreciation of commercial equipment, another method is used, which is called the method of accelerated deductions with periodic adjustments. But more about this some other time.

Thank you for your attention.

Source: https://www.vendoved.ru/chto-takoe-amortizatsiya-torgovogo-avtomata-i-kak-ee-rasschitat/

Data storage system depreciation group of fixed assets

Depreciation of fixed assets is calculated and recorded monthly until their cost is fully repaid. For newly registered fixed assets, depreciation is calculated starting from the 1st day of the month following the month of receipt. For disposed objects, depreciation is stopped starting from the first day of the month following the month of disposal.

Monthly calculation of depreciation of fixed assets for accounting and tax accounting purposes in the program is carried out using the document “Closing the month” with the “BU” and “NU” checkboxes selected to perform the action Accrual of depreciation of fixed assets.

Depreciation groups of fixed assets – 2021

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.

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.

Okof Data Storage System

Communication system equipment includes: terminal devices (transmitting and receiving), devices of switching systems - stations, nodes used to transmit information of any kind (speech, alphanumeric, visual, etc.) by signals distributed through wires, optical fibers or radio signals, i.e. telephone, telegraph, fax, telecode communication equipment, cable radio and television broadcasting.

Premises built into buildings and intended for shops, canteens, hairdressing salons, ateliers, rental points for cultural, household and household items, kindergartens, nurseries, post offices, banks and other organizations, the purpose of which is other than the main purpose of the building, includes part of the main building.

OKOF, school automation system

As a general rule, the decision on where to classify material assets (as fixed assets or inventories) is made by the institution.

But according to clarifications from the Russian Ministry of Finance, a video surveillance system does not need to be included in fixed assets. But its individual elements will have to be taken into account as fixed assets.

* We will explain why, and also show you how to reflect these expenses in accounting.

In the situation under consideration, the code OKOF is not defined for the floor turnstile.

Therefore, the institution has the right to establish a useful life based on restrictions other than those established by the Classification of fixed assets, for example, the expected life of use in accordance with technical specifications or manufacturers’ recommendations.

The decision of authorized officials to assign an asset to a particular OKOF code must be based on their professional judgment.

Accordingly, depending on the design of such objects, their principle of operation and technical characteristics, officials of the institution may decide to classify the floor turnstile to the subsection “Machinery and Equipment” - devices that convert energy, materials and information, with the assignment of code 14 3699000 “Other machinery and equipment, not included in other groups.”

Okof hard drive

In accordance with OKOF, external storage devices (code 14 3020340), which include “flash drives,” are included in group 14 3020040 “Peripheral devices and intersystem communication devices of computer complexes and electronic machines,” which in turn is included in group 14 3020000 “ Electronic computer technology.”

Answer: Recently, flash cards - “flash drives” - are storage devices that allow you to store a significantly larger amount of information than floppy disks or computer disks (CDs).

In addition, you can record information on them much faster than on CDs or DVDs, they can be connected via a USB port to almost any modern computer, and thanks to their miniature size, they are easy to carry with you.

Which depreciation group does the computer belong to?

For profit tax purposes, depreciable property is distributed into depreciation groups depending on its useful life (USI).

This period is set by the organization on the date the facility is put into operation, based on the Classification of fixed assets included in depreciation groups (Government Decree No. 1 of 01.01.2002).

In accordance with the Classification, personal computers are classified in the 2nd depreciation group, for which the SPI is established for more than 2 to 3 years inclusive.

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A computer is one of the main types of property of an organization, regardless of its industry, scale and other features of its activity.

If a computer in an organization is used for the production and sale of goods (performing work, providing services) or for management purposes and its cost exceeds 100,000 rubles, it is recognized as an object of fixed assets and, therefore, is subject to depreciation (clause 1 of Art.

256, paragraph 1, art. 257 of the Tax Code of the Russian Federation). What is the depreciation group for the computer?

Which depreciation group should the server be assigned to?

The next step for the accountant is to determine the depreciation group of the server. To do this, the accountant must refer to the Classification of Fixed Assets, approved by the Decree of the Government of the Russian Federation dated 01.01.

2002 No. 1. According to this document, the server belongs to electronic computer technology, 2nd depreciation group. This means that the useful life of a company server can be set in the range from 25 to 36 months.

1. As an OS - if the server is more expensive than 100,000 rubles. In this case, you need to determine the depreciation group and depreciation method. Thus, accounting for property more expensive than 100,000 rubles. coincides both in accounting (BU) and in tax accounting (TA).
2. Property less than 100,000 rubles. in tax accounting, the company does not have the right to depreciate - this is a gross violation of accounting rules (Article 120 of the Tax Code of the Russian Federation). But such property can be classified as material expenses and written off evenly, taking into account its useful life. In this case, when accounting for fixed assets, it is more expensive than 40,000 rubles, but cheaper than 100,000 rubles. NU and BU of the company will coincide.
3. The company can write off property worth less than RUB 100,000. to material expenses immediately - this method is convenient to choose if the server costs less than 40,000 rubles. Then the NU and BU will also coincide. Otherwise, temporary differences will arise in accordance with clause 4 of PBU 18/02.

Selecting a storage system

The implementation of hardware in data storage systems (DSS) is similar to the implementation of personal computer architecture. Why, then, use storage systems at all in the architecture of an organization’s local network, why can’t it be provided and implemented on the basis of a regular PC?

In addition to the simple principle - one device, one function ensuring reliability. All main components: power supplies, storage system controllers are duplicated, which of course further increases the reliability of the system, but affects the price of the final product.

Description of types and groups of OKOF (OK 013-2014)

Non-residential buildings can include facilities such as warehouses, garages and industrial buildings, commercial (retail) buildings, entertainment buildings, hotels, restaurants, schools, hospitals, prisons, etc.

The premises of prisons, colonies, pre-trial detention centers, prison barracks, military barracks, dormitories of correctional and educational colonies, medical correctional institutions, schools and hospitals are considered as non-residential buildings, despite the fact that they may serve as a place of residence.

The group “COSTS ON LAND IMPROVEMENT” includes the result of actions that lead to a significant increase in the quantity, improvement in quality or productivity of land, or prevent its deterioration, for example, costs for reclamation work, land clearing, land reclamation, changes in relief (territory planning). These improvements cannot be physically separated from the land itself and do not result in the creation of tangible assets (buildings, structures) that could be shown on balance sheets separately from the land itself.

Requirements for depreciation groups

The most widespread practice is to use a general standard based on dividing fixed assets into single depreciation groups. The most detailed classification, logically related to grouping by age, by natural material, is called the OKOF classification.

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Incorrect OS reflection causes many problems for enterprises.

An important term used in their accounting is “fixed assets,” which include two types of property: tangible and intangible. Fixed assets are the tangible assets of a company.

This conclusion is made on the basis of concepts enshrined in legislative norms.

Meaning of the OKOF code for the printer

When purchasing a new office printing device, the question of how to place it on the balance sheet of the enterprise certainly arises. Confusion often arises regarding MFPs, since these devices simultaneously include a printing device, a fax machine, and a scanner.

The OKOF code for a printer and scanner within one device is selected according to the maximum depreciation group of individual components, in this case we are talking about blueprinting equipment.

Next, we describe in detail how OKOF is selected for new multifunctional office equipment, including the 2021 version of the classifier.

On January 1, 2021, a new classifier of fixed assets came into force, it is also known as OKOF-2.

Accordingly, new coding for fixed assets should be used, while the old classifiers continue to be valid. For quick translation, the OKOF-2 converter is used.

At the same time, the new version also lacks the concept of a multifunctional device, and difficulties arise with coding the equipment.

Which depreciation group does the split system belong to in 2021?

Depreciable property is distributed among depreciation groups in accordance with its useful life (SPI) (clause 1 of Article 258 of the Tax Code of the Russian Federation). From January 1, 2021, organizations will determine depreciation groups and depreciation periods for fixed assets according to the new Classifier of fixed assets OK 013-2021 (SNS 2021) (approved by order of Rosstandart dated December 12, 2021 No. 2021-st). The old Classifier of fixed assets OK 013-94, which determined one of the ten groups of depreciable property, will be cancelled. In the new Classifier of Fixed Assets, the codes of fixed assets objects have completely changed: their numbering has changed.

Useful life in accounting is the period during which an item of fixed assets should bring economic benefits to the organization, that is, income. In accordance with PBU 6/01 “Accounting for fixed assets” (approved.

Classification

There are ten property depreciation groups. Let's look at them.

• 1 group. SPI of property objects from this group - from one year to two years. For example, special and mobile compressors.
• 2nd group. SPI OS ranges from two to three years. Examples are snow removal machines and mowers.
• 3 depreciation group of fixed assets of the classifier. For example, devices for counting coins and banknotes. Their STI ranges from three to five years.
• 4th group. This includes property whose life expectancy is from five to seven years. For example, lifts and forklifts.
• 5 depreciation group of fixed assets of the classifier. It includes property objects whose life expectancy is from seven to ten years. For example, water heaters and heating boilers.
• 6 group. The period of use of property objects of this group ranges from ten to fifteen years. This includes sea pontoons and floating piers.
• 7 group. The SPI OS of this group ranges from fifteen to twenty years. For example, trolleybus and tram networks that do not have supports.
• 8 group. It includes property objects whose useful life ranges from twenty to twenty-five years. For example, metro lines.
• 9 group. The SPI of property objects from this group ranges from twenty-five to thirty years. An example is sewer networks made of ceramics and cast iron.
• 10 group. It includes property objects whose useful life is more than thirty years. For example, cruise ships and floating docks.

MFU okof shock-absorbing group

Code OKOF (version from 01/01/2021) 330.28.23.23 - Other office machines ( including personal computers and printing devices for them; servers of various capacities; network equipment for local computer networks; data storage systems; modems for local networks; modems for backbone networks)

It is interesting that OKOF classifies Computers and peripheral equipment under code 320.26.2 (320.26.20.14 - Electronic digital computers supplied as systems for automatic data processing). But, in the Classification of fixed assets included in depreciation groups, personal computers are directly designated in the second group of fixed assets in the note to Other office machines with OKOF code 330.28.23.23.

Smartphone shock-absorbing group

Question: The organization lists a cell phone as a primary asset. According to the classification of fixed assets, a cell phone is assigned to the 3rd depreciation group (OKOF 14 3222135). At the same time, the certificate for the phone indicates its service life - three years. Is it possible to write off telephone expenses (accrue depreciation) based on the period specified in the certificate?

OKOF code (version until 01/01/2021) 14 3020210 - Electronic computing equipment, including personal computers and printing devices for them; servers of various performance; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks.

Classifier Structure

All fixed assets are combined into 10 depreciation groups (clause 3 of Article 258 of the Tax Code of the Russian Federation). The main basis for classification is the period after which a tangible asset is subject to write-off, since its useful use is impossible. Deadline figures are given “inclusive”.

1. 1-2 years: short-lived assets that quickly lose their usefulness, e.g. communications equipment, medical equipment.
2. 2-3 years: property that can last a little longer without losing its properties, such as presses, cranes, perennial plantings, etc.
3. 3-5 years: assets that are designed to last longer, such as pipelines, various analyzers, optics, transportation.
4. 5-7 years: material assets designed to provide benefits for quite a long time, these include real estate, except residential buildings, various structures, serious equipment, and some types of vehicles.
5. 7-10 years: assets intended for ten years of service, such as demountable buildings, many types of structures and equipment, agricultural machinery, etc.
6. 10-15 years: such funds cannot be written off before they have served out their significant useful life - metal structures, telecommunication lines, railways, housing.
7. Some types of buildings, utilities, and ships may be useful for 15-20 years.
8. 20-25 years: during this time, access roads, railway tracks, subway lines, carriages, and safes will not become obsolete.
9. 25-30 years of expected usefulness are allocated to agricultural storage facilities, piers, nuclear reactors, and some types of carriages.
10. More than 30 years of useful life are allocated to such types of assets as escalators, cruise ships, floating docks and timber strips, as well as those tangible assets with a corresponding service life that are not included in other subgroups.

Within each of the depreciation groups, several subgroups are distinguished that unite tangible tangible assets on the following grounds:

• building;
• structures;
• cars and equipment;
• vehicles;
• communication and transmission devices;
• perennial plantings;
• livestock

NOTE! The classification of fixed assets by depreciation groups is less detailed than the OKOF directory: in the first, the object is classified to the class level, and in the directory it is detailed to the type.

Requirements for depreciation groups

First you need to determine whether the object belongs to the OS. The service life of the asset in tax accounting must be more than 12 months and have a cost of 100 thousand rubles (clause 1 of Article 256 of the Tax Code of the Russian Federation). If these criteria are met, the value of the property cannot be attributed to expenses at a time. You need to choose a suitable group and useful life for it. After this, you can write it off through depreciation.

Confirmation of the date of commissioning of the OS is carried out by drawing up a separate act about this. It is necessary to calculate property tax, VAT deductions, the start of depreciation, as well as to confirm the initial cost of the property, its service life, and the depreciation group established for it.

How to do accounting

All property assets whose value does not exceed 40,000 rubles are immediately written off as inventories. At the discretion of the accountant, they are registered in the fixed assets group and depreciation is calculated. All objects costing over 40,000 rubles are accounted for as a group of fixed assets. They are subject to monthly depreciation.

All objects valued at 100,000 rubles. and above, in tax and accounting they belong to groups of fixed assets.

At the same time, in accordance with Art. 256 of the Tax Code of the Russian Federation, there is a rule that in tax accounting, property worth 100,000 rubles or more, put into operation after December 31, 2015, must be classified into certain depreciation groups and monthly depreciation must be calculated. Assets worth less than RUB 100,000. written off upon admission to the institution.

All operations with fixed assets groups in budget accounting are reflected in the synthetic account 010100000 “Fixed Assets”. Receipts are recorded in account 0010600000 “Investments in non-financial assets”, disposals are recorded in separate fixed assets accounts ending with 410.

In commercial and non-commercial accounting, transactions with property objects are carried out on account 01, depreciation is recorded on account 02.

Depreciation groups of fixed assets table

• for downtime (being under repair, modernization or reconstruction);
• at the completion stage - often found for large structures (technological wells, furnaces, distillation columns);
• in stock (reserve) – typical for equipping a continuous cycle of work. If the main device wears out or breaks down, it is quickly replaced with a backup device;
• for conservation (long-term storage of functional equipment);
• ready for launch - having passed acceptance tests and awaiting completion of preparatory work;
• decommissioned and intended for sale.

Indeed, the innovations are quite significant: not only the configuration of the codes has changed (now they are written in the format ***.**.**.**.***.) but also the structure of the Classifier. With the introduction of new technologies, it takes into account objects that did not exist during the period of approval of the previous document, as well as some positions were deleted, combined or divided. For example, one generalized object “Information resources in electronic form” now includes several types of software. For some property items, changes to the OKOF code also resulted in changes in the useful life; for others, the changes affected only the code, without in any way affecting the period of effective use. Let's figure out which depreciation group the computer belongs to in accordance with the OS Classification adopted by Resolution No. 640 of 07/07/2021.

Depreciation group of fixed assets 2021 acoustic system

For many properties, this period has changed retroactively, as the Government made large-scale changes to the Classification. Urgently check and recalculate the deadline. To calculate depreciation in tax accounting, the accountant determines which depreciation group the fixed asset belongs to.

Equipment for the production of rubber and plastic products, not included in other groups. Medical furniture, including surgical, dental or veterinary furniture; barber chairs and similar chairs and parts thereof.

Which OKOF standard to use

Innovations in modern tax legislation have made adjustments to the establishment of the OKOF code: this document was adopted in a new edition, the old one has become invalid, and some codes have been updated.

If your fixed assets were put into operation before 2017, you can account for them using the old classifier without changing the already established depreciation group, even if it does not coincide with the new edition of this document.

Tangible assets have the right to serve the established period without changes in accounting. But if fixed assets are acquired in 2021 and beyond, it is necessary to use the new OKOF standard.

IMPORTANT INFORMATION! For the convenience of entrepreneurs, Rosstandart has published a comparative table of previous and updated fixed asset codes for OKOF.

Data storage system depreciation group of fixed assets

Answer A household air conditioner belongs to the Third Depreciation Group (property with a useful life of more than 3 years up to 5 years inclusive). Accordingly, the useful life of a Household air conditioner is set in the range from 3 years and 1 month to 5 years. Rationale From 01/01/2021 Group 3 of fixed assets includes (Classification of fixed assets included in depreciation groups): OKOF code 330.28.29 - Other general purpose machinery and equipment not included in other groups (diesel and diesel generators with cylinder with a diameter over 120 - 160 mm inclusive (diesel and drilling diesel generators); household appliances). A household air conditioner is a household appliance. Until 01/01/1017: The 3rd group of fixed assets includes (Classification of fixed assets included in depreciation groups): OKOF code 16 2930000 “Household appliances”.

Fixed assets accepted for accounting from January 1, 2021 are grouped in accordance with OK 013-2021 (SNA 2021). Their useful life is determined according to the Classification as amended, which is valid from 01/01/2021. In order to transition to the use of the new classifier, by order of Rosstandart dated April 21, 2021 No. 458, direct and reverse keys between editions of OKOF were developed. In case of contradictions in the application of transitional keys, as well as the absence of positions in OK 013-2021 (SNA 2021) for accounting objects that, according to their criteria, are fixed assets, the institution’s commission for the receipt and disposal of assets independently assigns the objects to the corresponding group of codes OK 013- 2021 (2021 SNA) and determines the useful life. The principles for grouping objects in the new and old OKOF are different. When using the non-linear method, the calculation of depreciation does not depend on the useful life of the fixed asset. In the first two cases, in 2021, organizations will have to apply a new Classification (of course, this only matters if the SPI of the object has changed in accordance with the new Classification). If the period of actual use of the fixed asset by the previous owner turns out to be equal to the period determined in accordance with the Classification, or exceeds this period, the company has the right to independently establish the SPI, taking into account safety requirements and other factors. Application of the Classifier of Fixed Assets when changing the SPI As a general rule, the SPI is revised when there has been an improvement in the initially established standard indicators of the functioning of the facility as a result of completion, additional equipment, reconstruction, and modernization.

Depreciation rates for fixed assets

The depreciation rate for groups of fixed assets is the part of the cost of an object that is taken into account by the organization as expenses in a certain period of time. It is usually expressed as a percentage. To calculate it, the grouping of fixed assets by depreciation groups, approved by the government of the Russian Federation, is used.

According to Russian legislation, property, results of intellectual activity and other objects of intellectual property of an economic entity are subject to depreciation. Such facilities must be owned by the company, used to generate income and operated for at least 12 months.

There are two types of such property:

• fixed assets;
• intangible assets.

Let us dwell on how depreciation rates for fixed assets are determined. There are different rules for accounting and tax accounting in the Russian Federation.

Determining the useful life of fixed assets

In both accounting and tax accounting, the cost of depreciable property is taken into account by straight-line write-off over its useful life. Who sets depreciation rates? Their value depends on the useful life (USI) of the fixed asset. In accounting and tax accounting, the procedure for determining the period is different.

According to clause 20 of PBU 6/01, the useful life of an object is determined based on:

• expected service life taking into account performance or power;
• expected physical wear and tear, which depends on operating conditions and environmental influences;
• regulatory legal acts, contractual obligations, etc. related to the operation of the facility.

Different objects have different terms of use. What is the depreciation rate for fixed assets? This is a percentage. It shows what share of the cost of an object in a certain period is allowed to be taken into account in the organization’s expenses.

Article 258 of the Tax Code of the Russian Federation requires the distribution of property into depreciation groups and, based on this, determine the SPI. The classification of fixed assets by depreciation period was approved by the Government of the Russian Federation in Resolution No. 1 of 01/01/2002.

Shock absorption groups

The classifier provides for the division of all OPF into ten depreciation groups. For asset groups, the depreciation rate is determined taking into account the duration of operation of equipment, buildings, structures, and other objects. The organization has the right to establish the duration of useful use based on the time interval.

If the classifier does not mention the OS that the organization puts into operation, the period of its use is established based on the recommendations of the manufacturers and technical specifications.

The taxpayer may change the annual amount and depreciation rate. This is permitted if the service life is increased as a result of reconstruction, modernization or technical re-equipment.

How to calculate using the linear method

Using the straight-line method, an organization must calculate the amount of depreciation charges for each fixed asset item. For each object, the depreciation rate depends on its useful life and is determined individually.

With the linear method, the calculation is established by paragraph 2 of Article 259.1 of the Tax Code of the Russian Federation and has the form:

In practice, annual and monthly depreciation percentages are used. How to calculate the annual depreciation rate? In the denominator of the calculation formula, put the SPI in years. If it is necessary to determine the monthly standard, the SPI should be indicated in months.

Nonlinear method

When applying the nonlinear method, the depreciation rate is directly dependent on which depreciation group the object belongs to. They are established in paragraph 5 of Article 259.2 of the Tax Code of the Russian Federation.

Group Useful life of fixed assets, years Depreciation rates by group, %

The amount of accruals for the month is determined for each group using the formula:

Example

PPT LLC purchased a server worth RUB 120,000. According to the classifier from government decree No. 1 of 01/01/2002, such equipment belongs to the second depreciation group (SPI from 2 to 3 years inclusive). The linear method is used. The organization decided to set the SPI at 25 months. To calculate the depreciation rate as a percentage per month, use the formula:

A depreciation amount will be written off monthly as expenses in the amount of:

Source: https://ppt.ru/art/bukh/normy-amortizatsii-os

Accounting info

Pneumatic drive devices (pneumatic motors, pneumatic cylinders, pneumatic distributors, pneumatic tanks, pneumatic valves, pneumatic accumulators, other pneumatic equipment) (introduced by Decree of the Government of the Russian Federation of September 12, 2021 N 676)

• sample of filling out the act of commissioning of a fixed asset
• order for commissioning and establishing the useful life of a fixed asset. The document will be needed to secure the useful life of the fixed asset. Based on this period, monthly depreciation charges will be calculated.

OKOF data collection terminal

The specialization of the store and its format also play a big role, since this is where the requirements for the design of the checkout area are born. For example, for a boutique, the appearance and even color of the equipment plays an important role. In a supermarket, the requirements are aimed at placing the equipment most conveniently relative to the movement of the cashier in the checkout box, thereby increasing the speed and quality of customer service, as the most important indicator of the operation of such a store.

How can you save money when purchasing POS systems by choosing different components (keyboard, monitor, etc.)? The main cost part in any POS system is the fiscal registrar and computer, so savings on peripheral equipment will be insignificant. Typically, the cost of peripheral equipment (cash drawer, barcode scanner) is less than 30% of the cost of the POS system.

Depreciation groups of fixed assets

A methodology has been developed for calculating the need for each type of resource. For example, the need for clothing property is calculated taking into account the approved average annual norms for issuance, staffing levels and the volume of the minimum stock.

— a list of items belonging to customs officers. This section is compiled in accordance with the regulations, deadlines for issuing uniforms and special uniforms and taking into account the creation of a stock according to the list of items approved by the Government of the Russian Federation;