How to determine the useful life of office furniture and calculate depreciation - examples

Computer shock-absorbing group

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 07/07/2020.

Depreciation groups for fixed assets from the beginning of 2021 are determined based on new rules regulated by the adopted Classification of fixed assets by depreciation groups and updated OKOF codes. In this regard, ordinary users have many questions regarding the determination of the depreciation group of a particular property.

OKOF 2021 with transcript and group

Since 2021, officials have abolished the rule that the tax classification of fixed assets can be used for accounting (decree of the Government of the Russian Federation dated 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. But if, according to the forecast, the period of use will be significantly less than in the classification, it is necessary to set the expected period. Otherwise, the company will charge depreciation in an amount less than necessary and will overstate the cost of the fixed asset in the financial statements.

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

Depreciation groups of fixed assets: how to determine in 2020

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

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

How to write off furniture

Worn-out furniture that cannot be repaired is written off from the balance sheet on the basis of the corresponding act of a permanent commission at the enterprise listing specific defects. The same document also formalizes other disposal of an asset - sale, gratuitous donation or disposal.

The basis for writing off furniture that has not lost its operational characteristics is the end of its service life, specified by the manufacturer in the technical passport. According to the law, such furniture poses a potential threat to human health and the environment. In this case, in the write-off act a reference is made to the Decree of the Government of the Russian Federation dated June 16, 1997 No. 720.

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Depreciation groups 2021

• useful life - must be within the limits established for each depreciation group (Letter of the Ministry of Finance of Russia No. 03-05-05-01/39563). Choose any period within the SPI, for example, the shortest, in order to quickly write off the cost of the fixed assets as expenses (Letter of the Ministry of Finance of the Russian Federation No. 03-05-05-01/39563).

• Maintain accounting of fixed assets in 2021 in the same order as before: take into account the fixed assets on the date of bringing them to a state of readiness for operation. If you sell an operating system, then include the remuneration received as income, and the residual value of the operating system as expenses. Similar rules apply to the sale of unfinished properties.

Property tax: 1, 2 depreciation groups

Recently, the Government of the Russian Federation made changes to the Classification of fixed assets (Resolution of the Government of the Russian Federation dated April 28, 2021 N 526). Moreover, despite the fact that the Resolution came into force on May 12, 2021, the changes made apply to legal relations that arose from January 1, 2021. That is, the changes began to take effect retroactively.

If the useful life of the fixed asset is from two to three years inclusive, then such property belongs to the second depreciation group. For example, such property is other office machines, that is, PCs, printing devices for them, etc. (OKOF code 330.28.23.23).

Mobile phone OKOF 2021 depreciation group

- railway flat cars 10 >30 years - buildings, except those included in other groups (with reinforced concrete and metal frames, with walls made of stone materials, large blocks and panels, with reinforced concrete, metal and other durable coatings);

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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.

OKOF code for furniture in 2021 and depreciation group

In such a situation, the commission for accounting for the receipt and disposal of assets of the organization has all the authority to assign a conditional code to the furniture. Most often, code 330.28.99.39.190 is used for these purposes, which is intended for other special-purpose equipment that is not included in other groups.

When determining the code, it is most advisable to proceed from what the furniture is intended for. For example, school desks, chairs, and other furniture for educational institutions can be classified as OKOF 330.32.99.53.110, which records equipment for teaching labor processes.

Office furniture what depreciation group 2021

No direct indication of office partitions was found in OKOF, but the adjacent features of office partitions with other objects of office complexes make it possible to find that treasured code that has “damaged” the reputation of many accountants, because the cost of office partitions, depending on the size and design, can reach significant amounts.

Office furniture of an organization generally satisfies the conditions for recognizing it as fixed assets (clause 4 of PBU 6/01, clause 1 of Article 257 of the Tax Code of the Russian Federation). And if it also exceeds the cost limit established by the organization in its Accounting Policy for accounting purposes (no more than 40,000 rubles per unit), then it is subject to accounting as part of fixed assets in account 01 “Fixed Assets” (clause 5 of PBU 6 /01, Order of the Ministry of Finance dated October 31, 2000 No. 94n). In tax accounting, furniture is recognized as an object of fixed assets if its initial cost exceeds 100,000 rubles per unit. Recognizing furniture as an object of fixed assets, it must be depreciated (clause 17 of PBU 6/01, clause 1 of Article 256 of the Tax Code of the Russian Federation). What is the depreciation group for office furniture? And what is the useful life of furniture to set in accounting? We'll talk about this in our consultation.

How to calculate depreciation charges?

In accounting, there is 1 linear method for calculating depreciation and 3 non-linear ones (declining balance, based on the sum of the number of years of SPI, in proportion to the products, services, works produced).

Tax accounting provides only 2 methods for calculating depreciation charges - linear and non-linear.

An organization should determine which calculation method it will use for office furniture and consolidate its choice in accounting and tax policies.

The simplest and most common option is to use the linear method both in accounting and for taxation.

Calculation method using the linear method:

1. The depreciation rate is calculated.
2. The amount of annual depreciation is determined taking into account a certain norm.
3. The amount of monthly depreciation is calculated by dividing the annual depreciation by 12.

The resulting monthly amount will be the amount of depreciation that will be written off as expenses each month. For this amount, the accountant will reflect the entry Dt 20 (23, 25, 26, 44) Kt 02 every month. Read about what entries are made to account for depreciation in this article.

Linear calculation calculator.

Formulas for calculation using the linear method:

Norm A. = 1 / SPI in years * 100%

Annual A. = Initial cost * Norm A.

Monthly A. = Annual A. / 12 months.

You can carry out a similar calculation in months - calculate the rate in months, and then immediately determine the amount of monthly depreciation.

Thus, the linear calculation method allows you to write off the cost of furniture gradually over its entire service life.

This method is most appropriate for this property. Obsolescence of furniture occurs slowly; such fixed assets do not affect production indicators, so it is convenient not to accelerate deductions and not make them dependent on the volume of work performed, but to write off the entire service life evenly.

It is recommended to establish a straight-line method for calculating depreciation for office furniture, both in accounting and tax accounting.

MFU okof shock-absorbing group

In addition, old codes could remain in the standard forms of cards. But they are allowed not to change, because there is no penalty for this. The same applies to those fixed assets that were registered before January 1, 2021 and for which the new OKOF from 2021 provides for new codes and depreciation groups.

To maintain uninterrupted operation or minimize failures, it is necessary to perform work in at least two directions - maintaining the functionality of the hardware and error-free operation of the software. 1. Equipment maintenance

How to determine which depreciation group a building belongs to?

All fixed assets, including real estate, have a depreciation group. This classification is reflected in the OS and OKOF documents. To determine a specific depreciation group, you need to know the following information about the non-residential property:

• Its useful life - a document is required with the date the premises were put into operation.
• Useful life is the time until a fixed asset can serve the purposes of the taxpayer’s activities.

According to the Classifier, non-residential real estate objects and premises belong to group 7 if they:

• frame;
• clay-bit;
• adobe;
• panel;
• wood-metal;
• container;
• made of wood.

The useful life is 15-20 years inclusive. Group number 8 with a useful life of 20-25 years includes:

• rooms with lightweight masonry;
• paving stones;
• chopped;
• log;
• with the presence of brick and wooden pillars.

Group 9 includes mainly various storage facilities for fruits and vegetables with a useful life of 25-30 years. They are usually made of stone, with reinforced concrete columns and the same floors.

All other buildings, of stronger construction, belong to group 10. They must have a strong, durable structure, and the materials used in construction are reinforced concrete and metal.

How to choose a shock absorption group for a computer

The current legislation provides a clear definition of property recognized as depreciable. Prerequisites for the calculation of depreciation are that the object is owned by the company, as well as its participation in activities that generate economic income. The monitor, considered as a separate item, cannot meet this condition, since it is not able to bring profit to the enterprise. And only as part of a complex, combined with a processor, keyboard and having general control, can it be recognized as an inventory object. Let us recall that each position in such a complex of objects cannot function independently.

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b) Show the useful life of each PC component determined by the enterprise. They must differ significantly from each other, but comply with the regulatory boundaries for computer technology. The manufacturer's technical documentation can help with this. And then refer to clause 6 of PBU 6/01, which provides for such cases to maintain separate records for each component.

OKOF table for office equipment

In this paragraph of the article, we will consider a table in which, for the convenience of accountants, codes for the most popular types of office equipment (in the old and new editions) are presented.

Classification of fixed assets included in depreciation groups for 2021

There are a number of documents that are designed to regulate the company’s activities and simplify it. Most organizations own fixed assets, which are means of labor that retain their properties over a long period of use.

1. Initially, capital investments are depreciated, the cost of which must be reimbursed by the lessee in favor of the lessor.
2. Next comes the capital investment, the cost of which is not reimbursable.
3. After this, those injections that were made into fixed assets operated under a gratuitous use agreement are depreciated.

New okof year for an office chair shock-absorbing group

In grouping 330.00.00.00.000 “Other machinery and equipment, including household equipment, and other objects,” codes have appeared that can be used to classify rafts, furniture for offices and retail establishments, as well as other metal furniture, musical instruments, sports equipment, equipment and other equipment, swimming pools. Separately, please note that now the issue of classifying office furniture and other metal furniture with the OKOF code is closed.

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Articles, comments, answers to questions: OKOF furniture Answer Office furniture belongs to the Fourth depreciation group. Accordingly, the useful life of furniture can be set in the range from 5 years and 1 month to 7 years.

Directory of OKOF codes for 2021

All accountants are required to include OKOF 2020 codes in their accounting documents - from the current version of the All-Russian Classifier of Fixed Assets. It was adopted and introduced for application by order of Rosstandart dated December 12, 2014 No. 2020-st. Its official abbreviated name is OK 013-2014 (SNA 2008).

• the first three characters are the type of fixed assets (for example, for non-residential buildings the code starts with 210);
• the remaining signs correspond to codes from the All-Russian Classifier of Products by Type of Economic Activity - OKPD2 OK 034-2014 KPES 2008 (approved by order of Rosstandart dated January 31, 2014 No. 14-st).

Which depreciation groups are not subject to property tax in 2021

This benefit does not include movable property accepted for accounting after: liquidation or reorganization of a legal entity; acquisition or transfer of property from related parties. An exception to this list from 2021 is railway rolling stock produced after 01/01/2021.

Starting from January 1, 2021, this norm is set out in a new edition. According to the updated version of paragraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation, fixed assets included in depreciation groups I - II (in accordance with the Classification of fixed assets, approved by Decree of the Government of the Russian Federation dated 01.01.2021

Classifier of fixed assets by depreciation groups 2020

Accountants are accustomed to using the classification of fixed assets in both tax and accounting to simplify their work. However, it is important to take into account that the classifier has been updated and new assets must be written off taking into account the changes. See the Classifier of fixed assets by depreciation groups 2021 and find out what has changed in its subsections.

Updating the classifier is not a reason to change the useful life and transfer assets from one group to another (letter of the Ministry of Finance dated November 8, 2016 No. 03-03-РЗ/65124). But new assets acquired starting from January 1, 2021 are written off taking into account the changes. We'll tell you what has changed further.

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conclusions

Office furniture can be accepted as a fixed asset if it meets the criteria for classification as fixed assets. First of all, the condition for the value limit must be met - in accounting up to 40,000, in tax accounting - up to 100,000 rubles.

If furniture is more expensive, then the organization must recognize it as depreciable property and calculate depreciation on a monthly basis.

In 2021, a depreciation group has not been determined for office furniture, so you can set the SPI taking into account the recommendations of the manufacturers or, in the absence of such, set it according to the previous rules to depreciation group 4 and a service life of 5 to 7 years inclusive.

Office Equipment Depreciation Group 2021

Reply with quotation Top ▲ 10/17/2012, 01:22 pm #3 That’s the problem - I don’t know what is NOT common. The catch here is that there is one external unit (power 25 kW) and 5 internal units to it - 2.8-4.6 kW each (each in a separate office, apparently). I found information that such systems are “semi-industrial”. I don’t know if we can classify them as household! Reply with quotation Top ▲ 10/17/2012, 01:57 pm #4 I don’t know what is NOT common. Industrial air conditioning and refrigeration systems (all kinds of cooling towers/fan coil units), which require design, complex calculations and are not simply screwed to the wall with a screwdriver like your splits. You have change houses, don’t bother.

Dismissal of a parent of a disabled child: there are specifics In the case where an organization plans to reduce its workforce and, among others, an employee who is the parent of a disabled child falls under this reduction, it is possible that the date of his dismissal will have to be postponed or his job will generally be retained. <...Old “profitable” errors can sometimes be corrected in the current period. If an organization discovers that in one of the previous reporting (tax) periods an error was made when calculating income tax, it can be corrected in the current period only if two conditions are met.

08 Feb 2021 juristsib 395

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Fixed assets of 1st and 2nd depreciation groups: how to calculate property tax

So, movable assets classified as the first and second AM are not taxable objects under the NNIO, just like land plots, water bodies, nuclear installations, cultural heritage items, icebreakers, etc. (Clause 4 of Article 374 of the Tax Code of the Russian Federation). Consequently, the value of such property should not be included in the tax base when calculating the payment. So what are these assets?

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This means that when determining the useful life of a specific asset, one should focus on the updated classifier. If, for example, an asset was accepted for accounting according to the abolished standards, then with the entry into force of the above changes it is necessary to make appropriate adjustments to accounting and tax accounting.