Gazelle car group of fixed assets. The depreciation group depends on the car class

Depreciation group of vehicles

Establishing the SPI of any car depends on its technical characteristics. In most cases, this is the purpose of the vehicle, load capacity, and engine type. The required data is indicated in the model's PTS (lines 2-4) or the operating manual. In order for the depreciation of vehicles to be calculated correctly in the accounting of an organization, it is necessary, first of all, to establish a group according to the OS Classifier, approved in Resolution No. 1 of 01/01/02. This directory was updated from 01/01/17 with the entry into force of Resolution No. 640 of 07/07/16

The new requirements must be applied to those vehicles that were put into operation already in 2021. If the property began to be used earlier than the specified date, depreciation should be calculated in the same manner. According to the Classification, almost all passenger cars (classes 1-3) belong to group 3 with STI from 3 to 5 years. (code 310.29.10.2). More precisely, the group can be established by vehicle class - small, extra small, medium or large, depending on the engine size.

But if a passenger car is classified as class 4, that is, intended to be driven by a disabled person (code 310.29.10.24), group 4 is established with SPI from 5 to 7 years. And expensive class 5 passenger vehicles depreciate even longer - from 7 to 10 years, and group 5 is approved for them. The highest class is, according to officials, executive models, for example, Mercedes-Benz CLS, Lexus, Jaguar, SAAB, etc.

OKOF: code 310.29.10.5

310.29.20.23 - Other trailers and semi-trailers

Classifier: OKOF OK 013-2014 Code: 310.29.20.23 Name: Other trailers and semi-trailers Subsidiary elements: 4 Depreciation groups: 1 Direct adapter keys: 31

310.29.10.5 — Special purpose motor vehicles

Classifier: OKOF OK 013-2014 Code: 310.29.10.5 Name: Special-purpose motor vehicles Subsidiary elements: 4 Depreciation groups: 2 Direct transition keys: 27

How to determine the useful life of vehicles

Based on the norms of Art. 258 of the Tax Code, the useful life of vehicles is the expected period of operation of the facility. In order to put the car into operation, it is necessary to establish the SPI within the time limits according to the Classifier and indicate it in the act in the OS-1 form. Please keep in mind that:

• 1 especially small class of passenger vehicles are cars with an engine capacity of no more than 1.2 liters.
• 2 small class - no more than 1.8 liters.
• 3 middle class - no more than 3.5 liters.
• 4 large class - more than 3.5 liters.
• 5th highest class - executive (in accordance with the explanations of the Customs Committee in Letter No. 04-30/3515 dated February 26, 1997).

For example, a VAZ 2114 car belongs to class 2, as indicated by the first number 2 in the model name. Consequently, group 3 is selected for calculating depreciation: SPI is set at 37 months. (ranging from 37 months to 60 months). Approval of the same period in NU and BU will avoid the occurrence of differences in subsequent calculations.

Depreciation of vehicles - calculation

Depreciation charges are calculated depending on the chosen method. In tax accounting, it is allowed to use a linear or non-linear method (Article 259 of the Tax Code). In accounting - linear, reducing balance, proportional to the joint venture or proportional to the volume of goods/work. To simplify accounting, it is recommended to select the linear method in accounting and accounting.

For example, a company bought a passenger car in April worth 700,000 rubles. Registration took place in the same month, and in May the facility was put into operation. Based on the existing operating characteristics, the accountant assigned depreciation group 3, the SPI was set at 40 months. The accrual method is linear in both NU and BU. The first depreciation is accrued in June, monthly amount = 17,500 rubles.

From July 1, 2017, a new line 8 “Identifier of the government contract, agreement (agreement)” appeared in invoices. Naturally, you only need to fill out this information if it is available. Otherwise, this line can simply be left blank.

Obtaining property tax benefits has been simplified

Starting next year, citizens entitled to benefits on property tax, transport and/or land tax will not have to submit documents confirming their right to the benefit to the Federal Tax Service.

Depending on the useful life (SPI), depreciable property (fixed assets and intangible assets) is distributed into depreciation groups (clause 1 of Article 258 of the Tax Code of the Russian Federation). We will tell you which depreciation groups vehicles belong to in our consultation.

Vehicle depreciation rate

To confirm the date of commissioning of a fixed asset, draw up such a report. In particular, this is necessary for the timely calculation of property tax, deduction of VAT from the cost of purchasing an object, and the start of depreciation. And also to confirm the original cost, useful life, depreciation group, etc., which are established for the object.

Taxpayers have the right to apply special coefficients to the basic depreciation rate - increasing or decreasing (Article 259.3 of the Tax Code of the Russian Federation).

Car. Let's consider the concept of this term, its features and implementation.

Depending on the useful life (SPI), depreciable property (fixed assets and intangible assets) is distributed into depreciation groups (clause 1 of Article 258 of the Tax Code of the Russian Federation). We will tell you which depreciation groups vehicles belong to in our consultation.

How to determine the depreciation group of a car?

Depreciation groups of fixed assets, incl. vehicles are determined in accordance with the Classification of fixed assets included in depreciation groups (Government Decree No. 1 of 01.01.2002). In this Classification, fixed assets are distributed into depreciation groups from I to X. Depreciation group I includes fixed assets with a fixed income of more than 1 year to 2 years inclusive, and X includes fixed assets with a fixed income of more than 30 years. We talked in more detail about the updated Classification of fixed assets, which is valid from 01/01/2017.

Shock-absorbing group for tractor unit

Please note that depreciation on fixed assets that were previously in use is calculated in accordance with the generally established procedure provided for in clauses 85, 86 of Instruction No. 157n (in a straight-line manner starting from the 1st day of the month following the month the object was accepted for accounting), and is carried out until the cost of this object is fully repaid or it is written off from the register. The annual depreciation amount is calculated based on the book value of the property and the depreciation rate calculated taking into account its useful life. During the financial year, depreciation is calculated monthly at 1/12 of the annual amount. If the period of actual use of the object by the previous owners turns out to be equal to its useful life, determined by the OS Classification, or exceeds this period, the institution has the right to independently determine the useful life of the car, taking into account safety requirements and other factors. This conclusion is based on the provisions of tax legislation (para.

2 clause 7 art. 258 of the Tax Code of the Russian Federation). We believe that the useful life of fixed assets that were previously in use should be determined in a similar way in order to accept them for budget accounting. Accountants use the Classification of fixed assets included in depreciation groups, approved. Decree of the Government of the Russian Federation dated 01.01.02 No. 1 (hereinafter referred to as Classification) to determine which depreciation group a passenger car belongs to.

In 2021, a new edition of this document is in effect, taking into account the changes introduced by the Decree of the Government of the Russian Federation dated 07.07.16 No. 640. The new edition indicates new OKOF codes, which have been used since 2021 and continue to be valid in 2021. (All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008).)

Important! Since 2021, an edited version of the Classification with amendments has been in force in accordance with Government Decree No. 640 of 07/07/16. The updated standards should be followed when commissioning facilities in 2021. For facilities that the enterprise began to use before the specified date, the old ones apply rules for determining depreciation groups and useful lives (SPI).

Depreciation groups of vehicles

Motor vehicles, in accordance with the Classification of fixed assets, are classified into III-V depreciation groups. Let us recall that the SPI for them is set as follows:

• III - over 3 to 5 years inclusive;
• IV - over 5 to 7 years inclusive;
• V - over 7 to 10 years inclusive.

Here are examples of vehicles classified in these groups:

If the vehicle falls into one of these groups, then the organization determines the SPI within the period provided for the corresponding group. For example, for a passenger car with an engine capacity of over 3.5 liters, the SPI can be set from 85 months to 120 months inclusive.

And, for example, what is the depreciation group for a car crane?

The truck crane is located in the “Vehicles” section with code 310.29.10.51. According to the Tax Classification, special-purpose motor vehicles with code according to OKOF 310.29.10.5 are assigned to depreciation groups IV and V. Therefore, an organization can independently classify a truck crane into any of these groups. Please note that in addition to truck cranes, the Classification also contains mention of other cranes that are not classified as vehicles. Thus, lifting cranes are generally assigned to depreciation group VII (SPI over 15 to 20 years inclusive). Also in certain groups of the Classification you can find other references to cranes. Thus, boom-type lifting cranes are classified in accordance with the Classification as depreciation group II (SPI over 2 to 3 years inclusive), and derrick cranes, hoisting cranes, portal cranes, self-propelled or non-self-propelled vehicles equipped with a crane - to depreciation group III (SPI over 3 to 5 years inclusive). Other self-propelled machines and trolleys equipped with a crane, not included in other groups, belong to depreciation group IV (SPI over 5 to 7 years inclusive). Thus, the shock-absorbing group of a truck crane, depending on its type, can be installed from those proposed above.

Approved by Decree of the Government of the Russian Federation No. 1 of 01/01/02.

Starting from 01/01/17, an updated version of this legislative act is in force (put into force by government decree No. 640 of 07/07/16). The amendments concern new OKOF codes used from 2021.

What depreciation periods are currently established for freight transport? In what order are SPI (useful lives) approved for cars purchased before 2021? Let's look at the features of choosing a depreciation group for a truck in accordance with current legislation.

Depreciation period of a passenger car

Info
Thus, boom-type lifting cranes are classified in accordance with the Classification as depreciation group II (SPI over 2 to 3 years inclusive), and derrick cranes, hoisting cranes, portal cranes, self-propelled or non-self-propelled vehicles equipped with a crane - to depreciation group III group (SPI over 3 to 5 years inclusive). Other self-propelled machines and trolleys equipped with a crane, not included in other groups, belong to depreciation group IV (SPI over 5 to 7 years inclusive).

To do this, use tables with depreciation groups. The depreciation period is the useful life, i.e. the period of time when the machine brings benefits to the company. It is during this period that you will charge depreciation. Determine the deadline for the date of commissioning. To confirm the date of commissioning of a fixed asset, draw up such a report.

Attention

In particular, this is necessary for the timely calculation of property tax, deduction of VAT from the cost of purchasing an object, and the start of depreciation. And also to confirm the original cost, useful life, depreciation group, etc.

etc., which are set for the object. Taxpayers have the right to apply special coefficients to the basic depreciation rate - increasing or decreasing (Article 259.3 of the Tax Code of the Russian Federation).

Return back to Depreciation groups 2018Look at the ready-made table to find out which depreciation group the passenger car belongs to. In 2021, to determine the group by car, use the updated OKOF code book.

Important

Accountants use the Classification of fixed assets included in depreciation groups, approved. Decree of the Government of the Russian Federation No. 1 (hereinafter referred to as Classification) to determine which depreciation group a passenger car belongs to. A new edition of this document is in effect, taking into account the changes made by Decree of the Government of the Russian Federation No. 640.

The new edition contains new OKOF codes that are used (All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008)). To find out which depreciation group a passenger car belongs to, let’s look at the Classification. Passenger cars belong to three depreciation groups.

And since it is “2”, then this is not a passenger car, but a bus. If for some reason you cannot find clear information in the PTS about what type of vehicle your vehicle is, this can be considered as an irremovable ambiguity that should be interpreted in your favor (Clause 7, Article 3 of the Tax Code of the Russian Federation). But it can be much easier to clarify the situation by sending a request to the manufacturer (its representative) or to the traffic police. This request can be made in any form.

For example, you can use the template below. * * * Once you put your car into service, you can write off the depreciation bonus as an indirect expense in your tax accounting. The good news is that the limit for such a premium is the same for all cars: it cannot be more than 30% (Clause 9 of Article 258 of the Tax Code of the Russian Federation).

At least on this issue you will not have any doubts. July 2012 Also, there will be no difficulties in determining the group for inexpensive small cars: budget cars cannot get into the top class. Most likely, they will fall into the 3rd depreciation group. The most difficult thing to decide on is the depreciation group of respectable cars with an engine capacity of up to 3.5 liters.

Thus, doubts may arise, in particular, when purchasing an Audi A8 or Nissan Teana. To what class should they be classified: higher or other? There are no clear guidelines in the OS Classification.

Attention! The class of a car is also important when classifying it as an energy-efficient OS for the possibility of using accelerated depreciation and property tax benefits (Subclause 4 of clause 1 of Article 259.3, clause 21 of Article 381 of the Tax Code of the Russian Federation). There is a rather old Letter from the Customs Committee, in which it is recommended that executive class cars be classified as the highest class (Letter of the State Customs Committee of Russia dated February 26, 1997 N 04-30/3515).

General purpose trucks with a carrying capacity of over 5 tons (OKOF code 1510197), namely: 15 3410195 - General purpose trucks with a carrying capacity of over 5 to 8 tons; 15 3410196 — General purpose trucks over 8 to 15 tons; 15 3410197 — General purpose trucks with a carrying capacity of over 15 tons.

Home → Accounting consultations → Fixed assets Current as of: July 18, 2021 Depending on the useful life (SPI), depreciable property (fixed assets and intangible assets) is distributed into depreciation groups (p.

1 tbsp. 258

Tax Code of the Russian Federation). We will tell you which depreciation groups vehicles belong to in our consultation. How to determine the depreciation group of a car? Depreciation groups of fixed assets, incl.

vehicles are determined in accordance with

Classification of fixed assets included in depreciation groups (Government Decree No. 1 of 01.01.2002). In this Classification, fixed assets are distributed into depreciation groups from I to X.

Depreciation group I includes fixed assets with fixed assets over 1 year to 2 years inclusive, and group X includes fixed assets with fixed assets over 30 years.

By the way, tax specialists are not averse to playing with the law, turning it in one direction or the other, depending on what is beneficial to them in a particular situation. Thus, when demanding a transport tax from the owners of the controversial Gazelles and Sobols, they will insist that these cars have nothing to do with cars.

However, when inspectors checked the manufacturer of the same cars, they began to prove the opposite. And it is no coincidence - only when selling cars you need to pay excise tax.

The inspectorate assessed additional excise taxes and VAT to Automobile LLC, considering the sold cars of the GAZ-2217, 22171, 22177, 221717, 3221, 32217 brands to be cars. However, the courts did not support the tax service (Resolution of the Federal Antimonopoly Service of the North-West District dated December 10, 2010 in case No. A56-7511/2010 ). They recommended looking at the type of car (the second digit of the model).

Passenger car with a diesel engine 310.29.10.23 We found out which depreciation group the passenger car belongs to. Let's move on to trucks. Trucks are classified in the Classification into the following depreciation groups: Vehicle type OKOF OK 013 Depreciation group Useful life Truck with a maximum weight of no more than 3.5 tons 310.29.10.41.111 310.29.10.42.

111 Three over 3 years to 5 years inclusive with a maximum mass of more than 3.5 t 310.29.10.41.112 310.29.10.41.113 310.29.10.42.112 310.29.10.42.113 Fifth more than 7 years up to 10 years, inclusive dump trucks and some other dump trucks and some other trucks, regardless of maximum weight 310.29.10.41.120 310.29.10.42.120 Fourth Over 5 years up to 7 years inclusive Now let's figure out how car depreciation is calculated. To make the calculation, first determine the useful life of the fixed asset.

Long-distance buses; Medium and large buses up to 12 m in length; Trucks, road tractors for semi-trailers (general purpose vehicles: flatbeds, vans, tractors; dump trucks); Hearses; Concrete trucks; Timber trucks; Transport vehicles for public utilities and road maintenance V Large class passenger cars (with engine displacement over 3.5 liters) and high class;

Other especially large buses (bus trains) with a length of over 16.5 to 24 m inclusive; Trucks with a diesel engine having a technically permissible maximum weight of over 3.5 tons; Tractor vehicles; Truck-mounted hydraulic lifts; Garbage trucks If the vehicle falls into one of the specified groups , then the organization determines the SPI within the period provided for the relevant group.

The depreciation group of a car for tax purposes is not always easy to determine unambiguously. Meanwhile, a mistake made in this case threatens incorrect depreciation. As a result, there are errors in calculating income taxes. In addition, incorrect determination of the type of vehicle can lead to an error in calculating the transport tax. Therefore, we will pay special attention to this issue. We will not talk about cars for disabled people and special equipment in the article.

The depreciation group of a passenger car depends not only on the displacement of its engine, but also on its class.

As you can see, if the engine capacity of your new car exceeds 3.5 liters, then its depreciation group is definitely 5th. There will also be no difficulties in determining the group for inexpensive small cars: budget cars cannot get into the top class. Most likely, they will fall into the 3rd depreciation group.

• OKOF - All-Russian Classifier of Fixed Assets
• 300.00.00.00.000 - Machinery and equipment, including household equipment, and other objects
• 310.00.00.00.000 – Vehicles
• 310.29 – Motor vehicles, trailers and semi-trailers
• 310.29.10 — Motor vehicles
• 310.29.10.5 — Special purpose motor vehicles
• 310.29.20.23 - Other trailers and semi-trailers

• OKOF - All-Russian Classifier of Fixed Assets
• 300.00.00.00.000 - Machinery and equipment, including household equipment, and other objects
• 310.00.00.00.000 – Vehicles
• 310.29 – Motor vehicles, trailers and semi-trailers
• 310.29.10 — Motor vehicles
• 310.29.10.5 — Special purpose motor vehicles

What depreciation group does the truck belong to?

Vehicles are grouped for the purpose of calculating depreciation depending on the type of engine, weight and purpose of the vehicle. Most freight transport is included in classification groups 3-5. The exact details are shown in the table below.

Depreciation groups for transport for freight transport - from 01/01/17.

Rationale

From 01/01/2017

Trucks with a diesel engine having a technically permissible maximum weight of not more than 3.5 tons (OKOF code 310.29.10.41.111)

Trucks with a gasoline engine, having a technically permissible maximum weight of not more than 3.5 tons (OKOF code 310.29.10.42.111)

Motor transport vehicles, trucks, road tractors for semi-trailers (general purpose vehicles: flatbeds, vans, tractors; dump trucks) (OKOF code 310.29.10.4).

Trucks with a diesel engine having a technically permissible maximum weight of over 3.5 tons, but not more than 12 tons (OKOF code 310.29.10.41.112)

Trucks with a diesel engine having a technically permissible maximum weight of over 12 tons (OKOF code 310.29.10.41.113)

Trucks with a gasoline engine having a technically permissible maximum weight of over 3.5 tons, but not more than 12 tons (OKOF code 310.29.10.42.112)

Trucks with a gasoline engine having a technically permissible maximum weight of over 12 tons (OKOF code 310.29.10.42.113)

Motor vehicles for special purposes, truck tractors (OKOF code 310.29.10.5)

Transport vehicles equipped with lifts with working platforms (hydraulic lifts) (OKOF code 310.29.10.59.270)

Other special purpose motor vehicles, not included in other groups (garbage trucks) (OKOF code 310.29.10.59.390)

Until 01/01/2017

General purpose trucks with a carrying capacity of up to 0.5 tons (OKOF code 15 3410191)

15 3410195 — General purpose trucks with a carrying capacity of over 5 to 8 tons;

15 3410196 — General purpose trucks over 8 to 15 tons;

15 3410197 — General purpose trucks with a carrying capacity of over 15 tons.

15 3410211 - Cars - truck tractors with a saddle load of up to 3 tons;

15 3410212 - Cars - truck tractors with a saddle load of over 3 to 5.4 tons;

15 3410213 - Cars - truck tractors with a saddle load of over 5.4 to 7.5 tons;

15 3410214 - Cars - truck tractors with a saddle load of over 7.5 to 12 tons;

15 3410215 - Cars - truck tractors with a saddle load of over 12 to 18 tons;

15 3410216 - Cars - truck tractors with a saddle load of over 18 tons.

Trucks, road tractors for semi-trailers (general purpose vehicles: flatbeds, vans, tractors; dump trucks) (OKOF code 15 3410020) except for vehicles with OKOF code - 15 3410191, 15 3410195 - 15 3410197, 1510216.

In addition, there may be specialized vehicles.

From 01/01/2017

Passenger cars (OKOF code 310.29.10.2).

Motor vehicles for transporting people, other vehicles (small class passenger cars for disabled people, OKOF code 310.29.10.24)

Motor vehicles for transporting people, other large class passenger cars ((with an engine displacement of over 3.5 l) and high class, OKOF code 310.29.10.24).

Until 01/01/2017

Passenger cars (OKOF code 15 3410010, except 15 3410114, 15 3410130 - 15 3410141).

Thus, in general, a passenger car belongs to the 3rd depreciation group.

Small class passenger cars for disabled people (OKOF code 15 3410114) - such cars belong to the 4th depreciation group (property with a useful life of over 5 years up to 7 years inclusive).

Large class passenger cars (with an engine displacement of over 3.5 liters) - (OKOF code 15 3410130) - such cars belong to the 5th depreciation group (property with a useful life of over 7 years to 10 years inclusive).

Large class passenger cars for individual and official use - (OKOF code 15 3410131) - belong to the 5th depreciation group (property with a useful life of over 7 years up to 10 years inclusive).

High-class passenger cars - (OKOF code 15 3410140) - belong to the 5th depreciation group (property with a useful life of over 7 years up to 10 years inclusive).

High-end passenger cars for official use - (OKOF code 15 3410141) - belong to the 5th depreciation group (property with a useful life of over 7 years up to 10 years inclusive).

What types of passenger cars are classified as luxury cars?

Regulatory documents apply this concept (for example, OKOF, Classification of fixed assets included in depreciation groups), but do not define its meaning. The Letter of the Federal Tax Service of the Russian Federation for Moscow dated December 21, 2011 N 16-15/ [email protected] indicates the absence of the meaning of the term “high-class passenger cars” and it is recommended to apply the Letter of the State Customs Committee of Russia dated February 26.

Mini class (A) - small-sized cars, no more than 3.6 m long and no more than 1.6 m wide.

Small class (B) - small-sized cars 3.6 - 3.9 m long, 1.5 - 1.7 m wide.

Lower middle class (C). The length of the car is 3.9 - 4.4 m, width - 1.6-1.75 m.

Middle class (D) - length 4.4 - 4.7 m, width 1.7 - 1.8 m.

Upper middle class (E) (“business class”). Length 4.6 - 4.8 m, width over 1.7 m.

Upper class (F) (“luxury”, “executive class”). Length 4.8 m or more, width over 1.7 m.

The procedure for applying the new edition of the OS Classifier

Updated groups for establishing SPI came into force in connection with the adoption of new OKOFs. The specified standards must be applied to vehicles that began operation on January 1, 2021. It is not necessary to change the group and SPI for vehicles put into operation before 2021.

For example, in June 2021, the organization purchased a Kamaz-5320 flatbed truck, and the vehicle was put into operation in July. The accountant established the Kamaz depreciation group as the fourth (5-7 years), intended for general purpose on-board transport.

As can be seen from the table for the new Classification, the group has not changed for this type of freight transport.

Important! To facilitate the transition to new OKOF codes, Rosstandart created a comparative recommendation table - departmental order No. 458 dated April 24, 2016.

The operation of your own or leased transport requires tax and accounting to approve the parameters for calculating physical depreciation - period, monthly amount. Regardless of the depreciation method, the useful life of the vehicle is the determining criterion for the calculation.

Accounting legislation suggests that enterprises independently determine the time of productive operation. The Tax Code limits specialized classifiers, offering preferences. Example: the useful life of a leased car for tax purposes can be reduced by 2 times. To eliminate the occurrence of differences and to simplify accounting, paragraphs of tax legislation are used in practice.

How to determine the useful life of a passenger car

Article 258 of the Tax Code establishes 10 depreciation categories of property, systematized by periods of minimum and maximum efficiency. The classifier of fixed assets reveals which group the transport accepted on the organization’s balance sheet belongs to. It groups fixed assets according to assigned numbers in accordance with the OKOF standard (All-Russian Classifier of Fixed Assets).

To find the useful life of a car, we first select the groups into which it may belong. Then the parameters are specified through OKOF.

Example

The company bought a VAZ 2172 (Priora). In the Classifier we find that passenger cars are included in categories 3, 4, 5, in which the useful life of the car varies from 36 to 120 months. But the fourth has specialized models for disabled people, and the fifth has an engine capacity of 3.5 liters and a higher class. Domestic cars are intended for the middle class of the population and the total capacity of the Priora cylinders, according to the technical passport, is 1.6 liters.

In the third group, the useful life of a passenger car according to the classifier is 3-5 years and the general code OKOF 310.29.10.2 is indicated. Decoding the meaning will show that only new cars with an engine capacity from small to large, using diesel and gasoline, fall under this category. There is no division into manufacturers in legal acts. The technical specifications and release date are important.

How to determine the depreciation period of a used or undocumented passenger car? Tax Code in paragraph 12. Art. 258 classifies used property in the same group as new property. There are 3 options available for selecting a working suitability standard:

• Apply the depreciation periods for vehicles specified in the Classifier for new objects;
• Exclude the time of operation by the previous owner from the period accepted in the Classifier, and apply the remaining time for calculation;
• Use the car's depreciation period accepted by the previous owner minus the period before purchase.

The second and third options require documents - an acceptance certificate (Letters of the Ministry of Finance No. 03-03-01-04/1/209, No. 03-03-06/1/8587).

Important. The certificate of technical equipment does not confirm the depreciation period of the car, its operation - the decision of the Moscow District Court in case No. A40-191195/14 dated 10.14.2015.

Establish the useful life of the truck

For trucks, the time for effective operation and reasonable maintenance is determined similarly to cars. There are depreciation groups, OKOF codes. From the transcripts it is clear that:

• Transport with a carrying capacity of no more than 3.5 tons belongs to group 3;
• The useful life of a truck crane, as well as dump trucks, flatbeds, and vans is over 60 to 84 months inclusive;
• The fifth group included trucks with a carrying capacity of 3.5 tons, garbage trucks, trailers, and tractors.

In the Classifiers, the depreciation period of a truck does not depend on the engine size or fuel used. The weight transported, lifted and technical equipment are of decisive importance.

Specialized means of transportation are scattered across different groups. Example: stackers are used on a par with garbage trucks, and a concrete truck and a forklift have a useful life equal to a truck crane. Therefore, when putting property on the balance sheet, one must take into account the characteristics specified by the manufacturer. And using them to accurately determine the category of the vehicle - this will help avoid disputes with regulatory authorities.

Knowing how to determine the useful life of a car is necessary in accounting not only for the correct calculation of depreciation, but also for property insurance. Both expenses reduce taxable income, and inspectors scrutinize properties.

In the process of work, the organization can install new equipment on the vehicle to replace what has become unusable or in order to improve operational parameters. The depreciation of the car and its useful life depend on the type of innovation. Example: a van was placed on a flatbed truck - the load capacity decreased due to an increase in the total weight.

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Contents of the magazine No. 13, 2012

L.A. Elina, economist-accountant

How to determine the class of a car required for its depreciation and for calculating transport tax

The depreciation group of a car for tax purposes is not always easy to determine unambiguously. Meanwhile, a mistake made in this case threatens incorrect depreciation. As a result, there are errors in calculating income taxes. In addition, incorrect determination of the type of vehicle can lead to an error in calculating the transport tax. Therefore, we will pay special attention to this issue. We will not talk about cars for disabled people and special equipment in the article.

Determining the depreciation group of a passenger car

The depreciation group of a passenger car depends not only on the displacement of its engine, but also on its class.

As you can see, if the engine capacity of your new car exceeds 3.5 liters, then its depreciation group is definitely 5th. There will also be no difficulties in determining the group for inexpensive small cars: budget cars cannot get into the top class. Most likely, they will fall into the 3rd depreciation group.

You can read more about benefits for energy-efficient fixed assets: 2012, No. 10, p. 19

The most difficult thing is to decide on the depreciation group of respectable cars with an engine capacity of up to 3.5 liters. Thus, doubts may arise, in particular, when purchasing an Audi A8 or Nissan Teana. To what class should they be classified: higher or other? There are no clear guidelines in the OS Classification.

Attention

The class of the car is also important when classifying it as an energy-efficient OS for the possibility of using accelerated depreciation and property tax benefits. 4 paragraphs 1 art. 259.3, paragraph 21 of Art. 381 Tax Code of the Russian Federation.

There is a rather old Letter from the Customs Committee, in which it is recommended that executive class cars be classified as the highest class, and Letter of the State Customs Committee dated 02.26.97 No. 04-30/3515. The tax officer and the Letter of the Federal Tax Service for Moscow dated December 21, 2011 No. 16-15/ are sent to this Letter from the State Customs Committee. What is considered an executive car is decided individually, taking into account the prestige of the brand, price, interior comfort, and so on.

For example, the hybrid Lexus CT 200h has a 1.8 liter gasoline engine, and the price of the car can reach up to 1.7 million rubles. Of course, it is possible to classify such a car into the small class, but this will certainly raise questions among the inspectors.

They can involve specialists from the manufacturing company as experts. And they will probably confirm to the tax authorities (as they already confirmed to us in a telephone conversation) that all Lexus cars are of the executive class, and therefore of the highest class.

There is another approach: only cars with a length of over 4.9 m are classified as the highest class. It was proposed by the Ministry of Economy in 1998. Methodological manual RD 37.009.015-98, approved. Ministry of Economy 06/04/98 And in one legal dispute, the organization managed to defend its position - referring to the short length of its car, it argued that the car does not belong to the highest class (and therefore, it does not need to be included in the 5th depreciation group under Resolution 17 AAS dated 08.12.2008 No. 17AP-8900/2008-AK ). True, there are also opposing court decisions and Resolution 11 of the AAS dated February 24, 2011 No. A72-6500/2010.

At the same time, if your car is longer than 4.9 m, but does not qualify for the highest class (it could be an inexpensive station wagon), then you can safely ignore the recommendations of the Ministry of Economy.

The fact is that the Methodological Guide itself was neither registered nor published anywhere. And therefore, it cannot establish any “rules of the game.”

Shock absorption groups for trucks and buses

For buses and trucks, everything depends solely on their technical characteristics.

When choosing a depreciation group, it is important to correctly determine the type of vehicle. This information must first be looked for in lines 2-4 of the vehicle passport (PTS) Letter of the Ministry of Finance dated 03/19/2010 No. 03-05-05-04/05, dated 01/17/2008 No. 03-05-04-01/1.

VEHICLE PASSPORT

00 AA 000000

Depreciation group number for trucks and buses

The greatest difficulty is in determining the depreciation group for buses whose length does not fit into the Procrustean bed of overall dimensions. For example, if the bus has a length of 7, 5 and up to 8 m. or from 12 to 16 m., then disputes about which depreciation group they should belong to can hardly be avoided. After all, buses of this length are not assigned to any class, neither in the Industry Normal, nor in OKONF.

In addition to buses of 4 (medium) and 5 (large) classes, depreciation group 4 includes other buses, which include ambulance buses and buses with an electric motor. Thus, if in column 3 “Name (type of vehicle) of the PTS the purpose of the bus is indicated as sanitary, or column 12 “Engine type” contains an indication that it is equipped with an electric motor, then it must be depreciated from 5 to 7 years. If the bus is completely depreciated at the time of its purchase, then its useful life must be determined taking into account safety requirements and other factors (see paragraph.

2 clause 7 art. 258 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of the Russian Federation dated 09.02.2011 N 03-03-06/2/29, dated 05.07.2010 N 03-03-06/1/448). Since an accountant does not have the special knowledge and skills to assess the condition of a vehicle during which its use can be considered safe, in order to determine the SPI for a used bus, I would recommend contacting technical specialists. Medium and large buses occupy a place in depreciation group 4.

They are depreciated over 5 and up to 7 years. According to the Industry Standard, if a bus has dimensions from 8.5 to 10 m, then it belongs to class 4 (medium), and a bus with dimensions from 11 to 12 m belongs to class 5 (large). At the same time, OKONH prescribes that those whose length is from 8.5 to 9 m are classified as medium buses, and those whose size is from 10.5 to 12 m are classified as large ones.