System unit what depreciation group 2021. uristtop.ru

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.

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 07/07/2016.

Which depreciation group does the Laptop belong to?

Code OKOF (version from 01/01/2020) 330.28.23.23 - Other office machines (including personal computers and printing devices for them; servers of various capacities; network equipment for local computer networks; data storage systems; modems for local networks; modems for backbone networks)

OKOF code (version until 01/01/2020) 14 3020000 - Electronic computing equipment, including personal computers and printing devices for them; servers of various performance; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks.

Depreciation group of a personal computer

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.

A personal computer (PC) is a familiar and familiar thing even to children. Its purpose is very clear. Its capabilities have been studied quite well. But when it comes to computer technology as an object of accounting, then doubts and questions arise.

Computer shock-absorbing group

The complex is ready for operation and is a monoblock (the shock-absorbing group is also the second), which is considered as a computer combined with a monitor in a single case and does not require additional equipment. But the situation is somewhat different with an object such as a monitor.

Which depreciation group does the laptop belong to?

There really are no such objects as “laptop” and “netbook” in the Classification. But we must take into account that the Classification includes such a type of fixed assets as electronic computer equipment (code 14 3020000). And such equipment belongs to the second depreciation group, its useful life is over 2 years to 3 years inclusive. Computer technology, along with personal computers, also includes laptops.

The names “laptop” or “netbook” are not found in Classification <1>, on the basis of which the useful life of fixed assets is determined for profit tax purposes <2>. Is it possible to determine the period of use of a laptop independently in tax accounting?

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Okof Monitor In 2021 And Depreciation Group

If we talk about property that is already involved in the business activities of the organization, then there is no need for it to recalculate the useful life period, including depreciation.

Laser printers and MFPs are classified as office equipment; their service life is 3-5 years. Timely write-off of depreciation cost allows the company to timely generate funds for the purchase of new equipment. The nature of the decrease in the value of fixed assets is described using the rules by which depreciation is carried out, where OKOF is the normative source.

Depreciation groups of fixed assets: how to determine in 2020

depreciation group to which the fixed asset belongs. All depreciable property is combined into 10 depreciation groups depending on the useful life of the property (clause 3 of Article 258 of the Tax Code of the Russian Federation). Depreciation groups are also important in determining the amount of depreciation bonus that can be applied to a specific asset;
the useful life must be within the limits established for each depreciation group (Letter of the Ministry of Finance of Russia dated July 6, 2020 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 dated July 6, 2020 No. 03-05-05-01/39563).

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.

Examples

Let's look at several examples of purchasing computer equipment and establishing a useful life for it in accounting and tax accounting.

Purchasing a laptop

Initial data:

The company bought a laptop for 50,000, which has a minimum set of computer software.

Delivery costs amounted to 1,000, payment for programmer’s services for setup - 3,000 rubles.

What useful life can be estimated?

Solution:

Initial cost of the laptop = 50,000 + 1,000 + 3,000 = 54,000.

A laptop is recognized as a fixed asset for accounting purposes only.

For tax purposes, its value of 54,000 is less than the 100,000 limit.

After analyzing the totality of factors influencing the operation of the laptop, the company decided to set the SPI for it = 24 months.

Buying a PC

Initial data:

The organization bought:

computer components for 118,000 (including VAT 18,000) - motherboard, video card, hard drive, RAM, processor;
keyboard – 944 (including VAT 144);
monitor – 23,600 (including VAT 3,600);
mouse – 590 (including VAT 90);
delivery costs – 1,180 (including VAT 180);
payment for PC assembly services – 3,540 (including VAT 540);
software – 11800 (including VAT 1800).

How to determine the useful life of a personal computer assembled from components?

Solution:

Initial cost = 100,000 + 800 + 20,000 + 500 + 1,000 + 3,000 + 10,000 = 135,300.

The computer is assigned to depreciation group 2 and has a useful life of 25 months.

In accounting, the same SPI is adopted as in tax accounting = 25 months.

The depreciation method is linear.

Depreciation rate = 1 / 25 * 100% = 4%

Monthly depreciation = 135,300 * 4% = 5,412.

Depreciation groups of fixed assets 2021 according to OKOF: table

To determine the group, the Classification (OKOF 2020) is used, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1. You need to find the type of fixed asset in the classifier and see which group it belongs to. For example, non-residential buildings belong to the “Buildings” group from the fifth group, and this is property with a useful life of 7 to 10 years (see table above).

As a general rule, a company depreciates an asset over the useful life corresponding to a particular group. For example, the first group is property with a short useful life of 1 to 2 years, and the second is property with a useful life of 2 to 5 years, etc. See the table for the list of groups.

Code OKOF-2

OKOF-2 (as amended on 10/13/2020, taking into account changes came into force on 12/01/2020) All-Russian classifier of fixed assets OK 013-2014 (SNA 2008) came into force on January 1, 2020 to replace OKOF OK 013-94 For To convert the OKOF code to the OKOF2 code, use the OKOF to OKOF2 code converter.

special tool kits for telecommunications equipment and line-cable works; devices and equipment for operational work in communications - first group

(all short-lived property with a useful life from 1 year to 2 years inclusive)

Which depreciation group does the computer belong to?

The category of fixed assets or the main composition of the main balance sheet items includes a group of assets used for certain purposes of industrial or other production for the production of certain products.
Providing household services or industrial work.
Carrying out highly specialized processes, exchanging information and working in a certain direction.
A category of assets that can be used as an object for lease for a short period with a strictly fixed payment under the contract.

Contributions to the formation of the management company.
Property purchased from third party companies and other manufacturers.
Property and equipment manufactured, constructed, and constructed.
Exchanged, donated for other types of fixed assets.
Receipt for free use . The main basis and form of receipt are specified in the paragraphs of the donation agreement.

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Computer: what depreciation group

Option number 2.

All computer components are accounted for separately as independent objects. This option makes life much easier for an accountant who knows how to justify his position to regulatory authorities. Firstly, components accounted for separately will most likely cost less than 40,000 rubles, which means that in tax accounting they can be written off as material costs. Secondly, where there is no fixed asset, there is no need to calculate depreciation. Thirdly, if an object fails, it can be painlessly repaired or replaced, reflecting the cost of such work as a one-time cost.

Contributions to the formation of the management company.
Property
purchased from third party companies and other manufacturers.
Property and equipment manufactured,
constructed, and constructed.
Exchanged, donated
for other types of fixed assets.
Receipt for free use
. The main basis and form of receipt are specified in the paragraphs of the donation agreement.

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 of April 28, 2020 N 526). Moreover, despite the fact that the Resolution came into force on May 12, 2020, the changes made apply to legal relations that arose from January 1, 2020. That is, the changes began to take effect retroactively.

By the way, if an organization has only 1 and/or 2 depreciation group property on its balance sheet, then it is not necessary to submit a “property” declaration to the Federal Tax Service of this organization. After all, only payers of this tax must submit reports (Article 386 of the Tax Code of the Russian Federation), and since the property owned by the company is not subject to taxation, then the organization itself is not a payer of the property tax of organizations (clause 1 of Article 373 of the Tax Code of the Russian Federation).

Meaning of the OKOF code for the printer

On January 1, 2021, a new classifier of fixed assets came into force, it is also known as OKOF-2. Accordingly, new coding for fixed assets should be used, while the old classifiers continue to be valid. For quick translation, the OKOF-2 converter is used. At the same time, the new version also lacks the concept of a multifunctional device, and difficulties arise with coding the equipment.

Why is correct group selection required, and what coding should be done if not explicitly stated? We are talking about writing off depreciation value. According to the third category, equipment is written off within 2-3 years. On the one hand, this is true in large companies. On the other hand, modern peripherals are designed to operate for at least 3 years. The manager of the enterprise will not encourage the write-off of expensive color laser printing equipment with a scanner from fixed assets. What conclusion can be drawn from this?

Which depreciation group does the computer belong to - fixed asset, monitor, block?

In the previous version of OKOF, which was valid until January 2020, the code for the system unit was determined by the indicators 14 3020000 and combined types of property in depreciation group 2 Electronic computer equipment, including PCs and printing equipment for it.

According to the Instructions, the definition of useful life period means the period during which it is possible to use, during the work of the organization, an object of non-financial assets for the purposes for which it was purchased, formed or received.

Complete computer: features of acquisition and acceptance for accounting (Mishanina M

For reference. The useful life of an object of fixed assets is the period during which it is intended to be used in the course of the institution’s activities for the purposes for which it was acquired, created and (or) received (for planned purposes) (clause 44 of Instruction No. 157n).

According to paragraph 34 of Instruction No. 157n, the acceptance of fixed assets for accounting is carried out on the basis of a decision of the permanent commission for the receipt and disposal of assets, drawn up with primary accounting documents approved by Order No. 173n, namely the act of acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001).

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Depreciation groups of fixed assets in 2021

So, in the OK 013-94 classifier the code is 142912131. Now this code should be designated in the OS Classification. After studying the document, you can see that pumps/compressor equipment with OKOF code 142912131 are classified as depreciation group No. 3 in 2020. This group includes property that has a useful life of more than three years, but less than five years (inclusive). For this reason, the accountant has the right to set any period within this interval for the purchased compressor. For example, Prazdnik LLC set a period of 4 years/48 months.

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To correctly establish the period, you need to know exactly which depreciation group this or that asset belongs to - this is where the asset classifier will help. This article will provide examples of how you can do this in 2021. switch to updated depreciation groups. The most convenient way to get acquainted with this is through examples: what happened in 2021. and what changes have occurred in 2021.

Which depreciation group should the server be assigned to?

A server is a special computer designed to perform a specific task with virtually no human intervention. The most common tasks for a server are creating an intra-company network and storing data. Almost every company has a server (and more than one). And since this is such important equipment, the question arises: how to take the server into account and determine a depreciation group for it.

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

08 Feb 2021 juristsib 507
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Are computer equipment considered fixed assets?

A computer can either be taken into account as a fixed asset with subsequent depreciation, or accepted as material assets and immediately written off without long-term depreciation charges.

First of all, the decision is influenced by the cost recognized as initial for computer equipment.

A computer cannot be taken in the form of its individual parts; it must be taken into account as a single assembled equipment, taking into account the computer programs installed on it.

Thus, the initial cost of a computer consists of the sum of costs for:

acquisition of all components;
a minimum set of computer programs installed on it, without which the computer cannot work;
consulting services;
services for delivery, setup and bringing the computer to a state suitable for use.

The cost limit for recognizing equipment as a fixed asset for accounting and tax purposes is different.

In accounting, the company sets the limit independently within 40,000 rubles, in tax accounting, the limit is determined by clause 1 of Article 257 of the Tax Code of the Russian Federation - 100,000 rubles.

For accounting

In order for an received asset to be accepted in accounting as a fixed asset, five conditions from clause 4 of PBU 6/01 must be met for it:

The purpose of using the property is production, transfer for use, management needs;
Service life – from 1 year;
The purpose of the object is to bring profit to the owner;
The organization has no desire or intention to resell the property.
The cost of such an object must exceed the established limit within 40,000 rubles.

Computer equipment is purchased by an enterprise for its further use for a long time in order to obtain economic benefits.

Thus, in accounting, a computer, laptop and other computer equipment can be classified as fixed assets and taken into account in account 01, followed by a gradual write-off of the cost as expenses using depreciation.

If the purchased computer costs less than the established limit, then even if the above four conditions are met, you can take the equipment into account as part of the materials, transferring its cost directly to expenses.

However, in this case it is necessary to control the safety and correct use of computer equipment. For example, you can organize accounting of computers that are immediately written off on an off-balance sheet account (for example, 013) or maintain a special statement on it.

For tax purposes

The criteria for classification as fixed assets in tax accounting are somewhat different and are specified in paragraph 1 of Article 257 of the Tax Code of the Russian Federation:

The purpose of the acquisition is management and production needs.
No intent to resell.
Initial cost from 100 thousand rubles.

If the conditions are met, the computer must be included in fixed assets and depreciation must be charged on it.

How to set the period for depreciation in accounting?

If a computer is recognized as a fixed asset in accounting, then its useful life must be correctly determined - the period during which the accountant will write off depreciation charges as expenses.

The rules for establishing this period from an accounting point of view are prescribed in paragraph 20 of PBU 6/01, which indicates 3 main points that must be followed:

the time during which it is planned to use the asset with the required return;
planned physical wear and tear, taking into account the totality of influencing factors;
restrictions of a regulatory or other nature provided for this asset.

This established procedure for determining the useful life allows the company to establish the most convenient depreciation period for itself.

If the computer is also recognized as the main tool for tax accounting, then you need to consider the possibility of establishing SPI in accounting equal to that established for tax purposes.

The same depreciation period for a computer for accounting and tax purposes will avoid additional discrepancies in accounting activities.

It is this path that is chosen by the vast majority of owners of computer equipment, if it is recognized as a fixed asset in tax accounting.

How are the depreciation group and SPI determined in tax accounting?

The procedure for establishing a useful life for tax purposes does not have the same freedom as in accounting.

The Tax Code clearly requires owners of fixed assets to correctly distribute them among depreciation groups in accordance with the approved Classifier approved by Decree of the Government of the Russian Federation No. 1 of 01/01/2002.

When receiving computer equipment, its initial cost is determined taking into account all the costs incurred - for component parts, computer parts, minimum required software, services of programmers who install programs and configure equipment, transportation and assembly services.

If the total amount of all expenses exceeds 100 thousand rubles, then the computer must be included in fixed assets and a depreciation group must be determined for it.

According to the approved Classification, a computer can be classified into depreciation group 2, for which a useful life of 2 to 3 years inclusive is determined.

Computer equipment according to OKOF has code 330.28.23.23 and is called “Other office machines”.

The period is defined in months and can take any value from 25 to 36 months.

Features of the definition for a laptop

A laptop also refers to computer equipment and is a portable compact device that performs the same functions as a regular personal computer.

If the components for a computer are selected separately, after which it is assembled, then the laptop already has a certain configuration.

It is purchased as a complete piece of equipment with minimal capabilities for replacing internal components.

The rules for classifying a laptop as a fixed asset and establishing a useful life for it are similar to those prescribed for computers.

If the laptop will be used for production and management purposes, will bring profit to the company and the company will not resell it, then it can be recognized as a fixed asset.

Moreover, in accounting it will be such if the total initial cost is not less than the established limit (within 40 thousand rubles), and in tax accounting - at least 100 thousand rubles.

According to the Classification of Fixed Assets, a laptop can also be classified in the second depreciation group, including it among other office machines.

In tax accounting, it is allowed to set its useful life from 25 to 36 months inclusive.

In accounting, you can set a similar value.

However, if desired, the enterprise can determine a different period of use.

However, you need to understand that depreciation charges in this case will be different, which will cause discrepancies.