Determining the depreciation group of a car - which one includes cars, trucks, and transport?

Is the property classified as fixed assets?

No. 1. If the company put it into operation in 2021, it is necessary to apply the classifier taking into account the changes that are in effect from January 1, 2021 (Resolution of the Government of the Russian Federation of July 7, 2021 No. 640). For fixed assets that the company put into operation before 2021, there is no need to change the useful life period in accordance with the updated classification (letter of the Russian Ministry of Finance dated November 8, 2021.

No. 03-03-RZ/65124). To choose the right depreciation group, it is not enough to study the huge Classification (approved.

by Decree of the Government of the Russian Federation of January 1, 2002

No. 1) and the All-Russian Classifier of Fixed Assets - OKOF (approved.

Decree of the State Standard of Russia dated December 26, 1994

No. 359). We need to start with something else. Here are step-by-step instructions. In tax accounting, the useful life of an asset must exceed 12 months, and the cost must be 100,000 rubles.

(Clause 1 of Article 256 of the Tax Code of the Russian Federation). If the property is suitable

→ → Current as of: May 14, 2021

Fixed assets (FPE) of an organization, depending on the useful life (USE) of this property for profit tax purposes, belong to one or another depreciation group of fixed assets (). The organization itself determines the useful life of the OS, taking into account the special classification approved by the Government of the Russian Federation. In 2021, the Classification approved by .

In accordance with this Classification, all fixed assets are divided into 10 depreciation groups. Please note that the latest amendments to the Classification came into force retroactively and apply to legal relations that arose from 01/01/2019.

Having found it, you will see which group this OS belongs to. If your OS is not named in the Classification, then you have the right to independently determine the useful life of this property, focusing on the service life specified in the technical documentation or the manufacturer’s recommendations.

The established SPI will tell you which depreciation group your OS falls into.

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.

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?

In OKOF, 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).

In tax accounting, the useful life period of fixed assets is determined exclusively by the Classifier approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. If the company put it into operation in 2021, the classifier must be applied taking into account the changes that are in effect from January 1, 2017 (Resolution of the Government of the Russian Federation of July 7, 2021 No. 640).

For fixed assets that the company put into operation before 2021, there is no need to change the useful life period in accordance with the updated classification (letter of the Ministry of Finance of Russia dated November 8, 2021 No. 03-03-RZ/65124).

To correctly select the depreciation group, it is not enough to study the huge Classification (approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1) and the All-Russian Classifier of Fixed Assets - OKOF (approved by Decree of the State Standard of Russia of December 26, 1994 No. 359). We need to start with something else. Here are step-by-step instructions.

In tax accounting, the useful life of an asset must exceed 12 months, and the cost must be 100,000 rubles. (Clause 1 of Article 256 of the Tax Code of the Russian Federation). If the property meets these criteria, a group and useful life must be selected for such an asset, and then written off through depreciation. In accounting, the rules are the same, but with one difference - fixed assets cost more than 40,000 rubles. As a result, the assets are more expensive than 40,000, but cheaper than 100,000 rubles. there will be differences between accounting and tax accounting (PBU 18/02).

If you bought a used object, check whether the seller correctly determined and wrote this period in the acceptance certificate. If not, determine the correct period according to the Classification and OKOF. Then subtract the months of operation of the asset. Suppose the property is in the Classification, but according to technical documents the period of use is different. How to determine it? According to Classification. It is possible to set a period according to technical documents if the object is not in the Classification at all.

Is it possible to set a shorter period of use than the Classification? Only in accounting (clause 20 of PBU 6/01). And if you know that the object will last less. Justify this need in writing and record the new deadline in the order.

Brief information about the KAMAZ automobile plant

This December will mark the half-century anniversary of the start of construction of the Kama Automobile Plant (KAMAZ) in Naberezhnye Chelny. The economic situation in the Soviet Union and the state housing construction program required a sharp increase in the fleet of heavy-duty trucks (from 8 to 20 tons).

After much comparison and comparison of more than 70 different options, Naberezhnye Chelny turned out to be the most suitable due to the fact that, in terms of geographical location, the town was located almost in the very center of the USSR. In addition, one of the largest construction companies, KamGESenergostroy, operated there. And this made it possible to build a dam and hydroelectric power station in the shortest possible time.

The plant, and with it residential buildings and all the necessary infrastructure for its future workers, was built at an accelerated pace, and already in 1974, trial production was launched, and in 1975, the first engine was assembled. On February 16, 1976, the first truck rolled off it - KAMAZ-5320.

The Kama Automobile Plant developed rapidly, and already in 1979, having produced 100 thousand vehicles, it became the world leader in terms of production of trucks. In the period from 1976 to 1978, three basic models were produced: KAMAZ-5320 with a lifting capacity of 8 tons, a modification on its basis of the KAMAZ-5511 construction dump truck with a capacity of 10 tons, and a KAMAZ-5410 truck tractor with a lifting capacity of 20 tons.

Then a ten-ton KAMAZ-53252 truck with an extended wheelbase, a dump truck for agricultural needs, and a KAMAZ-54112 truck tractor designed for road trains with a lifting capacity of 33 tons were developed.

In February 1980, the 150,000th KAMAZ was produced. And in 1981, the second stage of the plant was put into operation, after which the production of six-ton ​​KAMAZ-4310 vehicles began. The basic model was prepared for military purposes, for which it was equipped with a winch. Based on the same model, the agricultural KAMAZ-43105 was created.

In addition to trucks and dump trucks, the plant produced automotive equipment for a wide range of applications: loaders, tractors, truck tractors, flatbed trucks and even buses. In the early 80s, each base model was equipped with modified engines producing 220 horsepower with a 10-speed gearbox. By the mid-80s, the plant gained good momentum, and in 1988 the millionth truck rolled off the factory assembly line.

The company continued to introduce new models. By this time, almost a third of the cargo fleet of our entire vast country consisted of vehicles from the Kama Automobile Plant, but they still could not withstand competition with foreign analogues. In this regard, a decision was made to develop and build a new generation of heavy-duty trucks.

In the 90s of the twentieth century, the country switched to market relations, and imported trucks began to appear on the roads. The plant experienced serious difficulties with sales, which led to a crisis and almost bankruptcy. But, as they say, trouble does not come alone - in the spring of 1993, an unprecedented fire occurred in Naberezhnye Chelny, destroying the engine plant, the main production building and almost all complex technological equipment.

It seemed that everything was lost: the symbol of freight transport of the USSR could no longer rise... However, at the end of the 90s, the KAMAZ plant, thanks to the invaluable help and support of the government of the Russian Federation and Tatarstan, again began producing trucks.

And in the early 2000s, the positive results of the enterprise allowed it to begin improving the model range of popular trucks. Thanks to foreign investments (10% of KAMAZ shares were sold to the German concern Daimler AG) and the creation of two joint ventures with it, a rapid renewal of the line of manufactured models began. Thus, in 2013, serial production of the new flagship KAMAZ-5490 tractor began, which served as the basis for a whole family of trucks.

On February 15, 2012, the Kama Automobile Plant produced the two millionth KamAZ. Currently, the plant produces more than 30 thousand trucks of various modifications per year, which allows it to operate stably.

Determining the depreciation group of a passenger car

Select any number of years within the specified range. For example, the third group includes assets with a useful life from 3 years 1 month to 5 years inclusive. Therefore, a period of 37 to 60 months can be set (3 years × 12 months 1 month or 5 years × 12 months).

In accounting for assets worth over 100,000 rubles. It is better to set the same period as in tax accounting. This will avoid discrepancies between accounting and tax accounting. It happens that the required asset is not in either the Classification or the OKOF. Then determine the deadline using the technical documentation (clause 6 of Article 258 of the Tax Code of the Russian Federation).

Write down information about the period of use on the inventory card (for example, according to form No. OS-6). If you decide to set different deadlines for accounting and tax accounting, also record this in the documents.

Since 2021, officials have abolished the rule that the tax classification of fixed assets can be used for accounting (Resolution of the Government of the Russian Federation of July 7, 2021 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.

It is possible that the main thing for a company is to simplify accounting. Then you can always set the same SPI in both accounts.

If you decide to act according to the rules of PBU and set the accounting period less than according to the classification, do not get confused about the property tax. There is no need to pay tax on objects of the first and second depreciation groups. The accountant does not reflect their cost in lines 020-110 of section 2 of the calculation. But we are talking about groups according to tax classification (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation).

For new movable property of the third to tenth tax classification group, the company has the right to a benefit (clause 25 of Article 381 of the Tax Code of the Russian Federation).

If the company received the object from a dependent person, the benefit does not apply during reorganization or liquidation. Then, when checking, the tax authorities will probably have questions about why the period differs from the classification. The accounting policy will help justify the calculation.

— small class passenger cars for disabled people (Classification code 15 3410114). They are included in the fourth depreciation group with a useful life of over five years to seven years inclusive, that is, from 61 to 84 months inclusive;

— large class passenger cars (with an engine displacement of over 3.5 liters) and high class (Classification codes 15 3410130 - 15 3410141). They are classified in the fifth depreciation group with a useful life of over seven years to ten years inclusive, that is, from 85 to 120 months inclusive.

— general purpose trucks with a carrying capacity of up to 0.5 tons (code 15 3410191) are included in the third depreciation group with a useful life of over three years to five years inclusive, that is, from 37 to 60 months inclusive;

— general purpose trucks with a carrying capacity of over 0.5 tons, but not more than 5 tons (Classification code 15 3410020) are classified in the fourth depreciation group with a useful life of over five years to seven years inclusive, that is, from 61 to 84 months inclusive;

— general purpose trucks with a carrying capacity of over 5 tons (Classification codes 1510197) are included in the fifth depreciation group with a useful life of over seven years to ten years inclusive, that is, from 85 to 120 months inclusive.

The fifth depreciation group includes truck tractors (Classification codes 1510216).

Road semi-trailer tractors, vans, tractor-trailers and dump trucks are included in the fourth depreciation group.

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.

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). Tax authorities also refer to this Letter from the State Customs Committee (Letter of the Federal Tax Service of Russia for Moscow dated December 21, 2011 N 16-15/ [email protected] ). 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 machine as a small class one, 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 Guide RD 37.009.015-98, approved by the Ministry of Economy of Russia on June 4, 1998). 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 did not belong to the highest class (and therefore, it did not need to be included in the 5th depreciation group (Resolution 17 AAS dated 08.12.

2008 N 17AP-8900/2008-AK)). True, there are also opposite court decisions (Resolution 11 of the AAC dated February 24, 2011 in case No. A72-6500/2010). However, 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.

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) (Letters of the Ministry of Finance of Russia dated 03/19/2010 N 03-05-05-04/05, dated 01/17/2008 N 03-05-04-01/1 ).

If in line 4, for example, type “C” is indicated, in line 3 it says “Truck”, and the second digit of the vehicle brand number in line 2 is “3”, then there is no doubt: we have a truck in front of us (Industry standard OH 025 270-66; Appendix No. 3 to the Methodological Recommendations, approved by the Order of the Ministry of Transport of Russia dated March 14.

NoteBy the way, sometimes in line 3 of the PTS, traffic police officers write different names for the same vehicle. For example, in the PTS for Sobol-Barguzin there are the following options: “cargo-passenger”, “specialized passenger vehicle with 6 seats”, “station wagon”, etc. Which can completely confuse an accountant. In this case, the only correct guideline is the second digit in the vehicle model.

Sometimes from lines 2 or 3 it follows that the car is not a passenger car (truck, bus, special, etc.), and in line 4 of the PTS there is category “B”. Some accountants believe that this category means that the car is a passenger car. After all, normal rights are required to operate it! Some organizations managed to defend this position in court.

For example, once a court considered cars to be passenger cars only because category “B” was indicated in their title (Resolution of the Federal Antimonopoly Service of the Moscow Region dated January 14, 2011 N KA-A40/17115-10). But this is rare. Category “B” for a vehicle does not mean at all that this is a passenger car. What other courts directly point out (Resolutions of the Federal Antimonopoly Service of the North Caucasus Region dated 09.12.

2010 in case No. A32-10605/2008-12/122; FAS UO dated November 24, 2011 N F09-7735/11). By the way, the Ministry of Finance, referring to one of the Definitions of the Supreme Arbitration Court of the Russian Federation (Definition of the Supreme Arbitration Court of the Russian Federation dated October 14, 2009 N VAS-11908/09), directly indicates that the GAZ-2705 (“Gazelle-Business”) belongs to the category of trucks (despite the fact that , that in line 4 of the PTS of such cars, category “B” is indicated) (Letter of the Ministry of Finance of Russia dated 21.10.

2010 N 03-05-06-04/251).And all these disputes are far from idle. As you probably know, the type of vehicle is also very important when calculating vehicle tax. So, with the same engine power, for example, from 100 to 150 horsepower, the base rate for a passenger car is 3.5 rubles. per 1 horsepower, for a bus - 5 rubles/l. s., for a truck - 4 rubles/l. With. (Clause 1 of Article 361 of the Tax Code of the Russian Federation).

• 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 rights are needed for a passenger Gazelle?

The passenger version of the Gazelle is designed to transport up to 15 people. As a rule, such minibuses are used for transportation within the city or for intercity flights. The legislation of Russia and the current traffic rules in particular provide for:

• Drivers of buses with more than 8 passengers must have a category “D” driving license. That is why, before starting to drive minibuses, absolutely all drivers are required to obtain this category;
• Drivers of minibuses with more than 9 but less than 16 passenger seats will need a subcategory of rights “D1”;
• The presence of a combination from category “D” and subcategory “D1” automatically allows you to use a light (not heavier than 750 kg) trailer;
• Users of heavier trailers, in a situation where its weight together with the vehicle exceeds 3.5 tons, will have to acquire either a “DE” or “D1E” license.

The model range of the GAZ brand is distinguished by pleasant diversity, because users have access to options for transporting goods and cargo, tourist models and models intended only for transporting people.

Be careful! To avoid the possibility of administrative punishment, you should know that to drive a Gazelle, the driver is required to have a license with categories from “B” to “E”. Of course, the choice of the right categories depends solely on the model of the machine you are using.

Choosing a depreciation method

Determine depreciation groups of fixed assets (2019) according to the Classification. And only if you haven’t found your main remedy in it, look at OKOF. In it, determine which code the property corresponds to. It consists of nine digits. You will find the desired depreciation group in the Classification by the first six digits of the code.

Subgroups

Grouping 310.29.10.5 in OKOF contains 4 subgroups.

1. 310.29.10.51 — Truck cranes
2. 310.29.10.52 - Vehicles for driving on snow, cars for the carriage of golfers and similar vehicles equipped with engines
3. 310.29.10.59 — Special-purpose motor vehicles not included in other groups
4. 310.29.20.23 - Other trailers and semi-trailers

Shock absorption groups

Transition keys

20 PBU 6/01). In this case, the accounting SPI can be established similar to the deadline in tax accounting.

Accordingly, “full” depreciation, i.e. write-off of the entire cost of the object will occur faster.

Therefore, property taxes will be paid in a smaller amount and for fewer periods. From an income tax perspective, depreciation is an expense.

It’s just that in this case the write-off occurs faster and the income tax is reduced more significantly in the first years after the acquisition of the property. Those. in essence, savings here are associated with the concept of the time value of money - from the point of view of this concept, it is better to reduce payments for the current year than those expected in the future.

The organization leased a car worth 1 million rubles.

The following methods are allowed in accounting (clause 8 of PBU 6/01):

• linear method;
• reducing balance method;
• method of writing off value by the sum of the numbers of years of useful life;
• method of writing off cost in proportion to the volume of products (works).

At the same time, in accounting, the depreciation method must be the same for all vehicles included in a group of homogeneous objects, and in tax accounting - in general for all depreciable assets (except for those for which depreciation, regardless of the chosen method in relation to other assets, is always accrued only linear method) (clause 18 of PBU 6/01, clauses 1,3 of Article 259 of the Tax Code of the Russian Federation).

Special machines produced at the plant

Along with construction dump trucks, the following special vehicles are in particular demand:

• KamAZ-65115 Al-50 is a fire truck with a retractable ladder for localizing and extinguishing fires and evacuating people from a height of up to 50 meters.

• KamAZ-65115 “Selkhoznik” is a grain dump truck with bodies with a volume of 9 to 12 cubic meters, with three-way unloading. The KamAZ-740.30-26O engine meets the Euro-2 environmental class.

• KamAZ-65115 KDM-316 is a comprehensive road vehicle for cleaning, washing and patching road surfaces. Equipped with an 820 liter water tank, a 1100 liter emulsion tank and a two-section crushed stone hopper.

KamAZ-6520 trucks are the basic model of a promising family of new generation heavy trucks, allowing the Kama Automobile Plant to maintain a leading position in the truck market in the CIS. These are dump trucks with a lifting capacity of up to 20 tons with a 6x4 wheel arrangement and a rear unloading cargo platform.

Such a machine is simply irreplaceable when transporting various bulk cargo and building materials along roads of any condition and surface, for large-scale construction projects, quarrying and agricultural work. Serial production of this brand began in 2003. KamAZ-6520 is a completely new model, which is not a modernization of vehicles previously produced by the Kama Automobile Plant, or dump trucks from other manufacturers.

The photo shows the armored vehicle "Typhoon"

An interesting fact will be that the Typhoon armored vehicle, weighing more than 17 tons and reaching speeds of up to 18 km/h, was created on the basis of KamAZ. This miracle machine can stay on the move even with a lost wheel. At the same time, special airbags maintain balance. If the armored vehicle is damaged, the crew can eject from the cabin.

Photo of the KamAZ-63501 all-terrain vehicle

Also, for the needs of the Armed Forces, on the basis of the latest technologies, a fifteen-ton four-axle all-wheel drive 8x8 all-terrain vehicle KamAZ-63501 has been developed. Thanks to pneumatic tires with pressure regulation size 425/85 R21 and an anti-lock braking system, the trucks can easily overcome any off-road conditions, and 2 fuel tanks of 350 and 210 l reduce the frequency of refueling.

In addition to the above, the company also produces buses, tractors, dump trucks, combines, and other equipment specially adapted for domestic conditions and used in all sectors of construction and cargo transportation.

Requirements for depreciation groups

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. At the same time, the PF classifier contains new objects that had no analogues in the previous version. These include equipment that did not exist in the last century.

Among the changes was the new location of some fixed assets in relation to belonging to the depreciation group.

This indicates the introduction of other operational periods for them, and, consequently, a change in the period for writing off their original cost in tax accounting. Innovations apply only to operating systems introduced on January 1, 2021.

There is no need to re-determine the depreciation group of fixed assets available to the enterprise. Depreciation on them will be carried out in the same manner.

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, 1510141).

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.

What licenses are needed for a Gazelle with a cargo trailer?

To drive a Gazelle cargo truck with a trailer, you will need to obtain a license with a whole list of categories: “C”, “CE”, “B”, “BE” and “D”.

If the loaded maximum weight of the Gazelle is up to 3.5 tons:

• for a light (up to 750 kg) trailer, category “B” is enough;
• for a heavier (more than 750 kg) trailer, you will need (if the total weight of the vehicle exceeds 3.5 tons) the “BE” category.

Naturally, there may be situations where category “B” may not be enough to drive this car and category “C” will be needed to drive a truck.

In what situations does a Gazelle need category “C”?

If the loaded maximum weight of the Gazelle is more than 3.5 tons:

• together with a light (up to 750 kg) trailer, the car requires driver category “C”;
• in cases where the weight of a car with a heavy trailer is more than 3.5 tons, you will need a “CE” license category.

This is explained by the fact that there are various modifications of the model, for example, an extended version of the Gazelle - GAZ-33022 has a maximum permitted weight of 3.6 tons. Even though you may not plan to use this full potential, the law still requires you to have a “C” driving category.

Additionally

Which depreciation group does the Passenger Car belong to?

Third depreciation group - property with a useful life of more than 3 years up to 5 years inclusive

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

Fifth depreciation group - property with a useful life of over 7 years up to 10 years inclusive

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