Depreciation group for the server in 2021

The legal topic is very complex, but in this article we will try to answer the question “Which depreciation group does the server cabinet belong to?” Of course, if you still have questions, you can consult with lawyers online for free directly on the website.

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

Rationale

OKOF code (version until 01/01/2021) 14 3020000 - Electronic computing equipment, including personal computers and printing devices for them; servers of varying performance ; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks.

The depreciation group of the server is determined in accordance with the Fixed Asset Classifier. How to correctly determine the depreciation group for a server and calculate the monthly depreciation amount, read this article.

Which depreciation group does the Server belong to?

Some experts classify servers as OKOF code 320.26.20.13 - Electronic digital computers containing in one housing a central processor and an input and output device, whether combined or not for automatic data processing
OKOF code (version from 01/01/2021) 330.28.23.23 - Office machines others (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 server depreciation group

Server maintenance is a set of measures aimed at ensuring trouble-free operation of services that run on a given server, as well as increasing the service life of server equipment. 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.

Power supply. You must make sure that you have an uninterruptible power supply (UPS) and that the battery has sufficient charge. It is desirable that the UPS can send a signal to shut down the server if there is very little charge left.
Dust. From time to time, it is necessary to clean the server from accumulated dust. To do this, it is recommended to use cans of compressed air. Particular attention should be paid to coolers.
Indication. Visually inspect the server - if any of the hardware components are malfunctioning, you can see a burning red light. Most often, hard drives fail. It is necessary to notice the problem in time in order to have time to replace components and avoid data loss.
Server room. The room where the server equipment is located should have a low air temperature - monitor the operation of the air conditioning system. The room must be clean.

Which depreciation group does the server belong to in 2021?

By Government Decree No. 1 of 01.01.2021, the depreciation group to which fixed assets of this type belong, and select any period in months within the acceptable range. For example, animals of zoos and similar institutions, service dogs are classified as depreciation group 3 of fixed assets according to the 2021-2021 Classifier. This means that the SPI for such objects is over 3 years up to 5 years inclusive.

All commercial companies, without exception, are required to register every asset purchased, received free of charge, or transferred in the form of a founding contribution at its original cost. This rule is regulated by Art.

Equipment depreciation group in 2021

• In accounting, the organization is not obliged to adhere to depreciation groups, but for convenience it can determine the period according to the classification of fixed assets. This is convenient, as it brings accounting closer to tax accounting.

• 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).

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.

On March 1, 2021, Economic Analytical Center LLC bought an HP ProLiant DL20 Gen9 server worth RUB 43,356 for its own needs. The equipment was purchased from the seller using UTII, VAT was not included in the purchase price. The accounting policy of the organization for both financial accounting and financial accounting establishes the linear method of depreciation of fixed assets. Expenses for the purchase of property are less than 100,000 rubles, but more expensive than 40,000 rubles. in the accounting policy for the purposes of non-relevant assets are taken into account evenly over the useful life. Since the server costs more than 40,000 rubles, the accountant recognized the OS server in accounting and attributed it to account 01. The useful life was set at 36 months by order of the director of the company. The amount of monthly depreciation charges for the server: 43,356 rubles / 36 months = 1,209.33 rubles. For tax accounting purposes, the costs of purchasing a server will be taken into account in accordance with the accounting policy evenly over the useful life, that is, also within 36 months.

Results

Server costing more than RUB 100,000. the company must classify it in both accounting and accounting records as the 2nd depreciation group and write off its cost in parts - in accordance with the established depreciation period. Property worth from 40,000 rubles. up to 100,000 rub. it will be reflected in accounting as fixed assets, and in accounting it can be written off evenly over its useful life - then there will be no temporary differences between accounting and accounting. The server is cheaper than 40,000 rubles. both in BU and NU can be written off at the same time as inventories. The company must reflect the chosen accounting method in its accounting policy.

The article “Reflecting fixed assets in the company’s balance sheet” will tell you how to reflect the server in the company’s annual financial statements.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Computer shock-absorbing group

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.

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The previous edition of OKOF, valid until 01/01/2021, OKOF code for a personal computer was determined by the numbers 14 3020210 and combined types of property in the second depreciation group “Electronic computing equipment, incl. PCs and printing devices for them.”

Depreciation groups of fixed assets and what applies to them

The property of a businessman or legal entity, the useful life of which is from 10 to 15 years (inclusive), belongs to the sixth category. The following types of fixed assets are distinguished: perennial plantings of plants (stone fruits), an oil well, bathroom items (sinks, trays, washbasins, bathtubs, showers, flush tanks, taps), lightweight dwellings.

The acquired property first brings profit to the organization or helps achieve its goal. Over time, it is subject to moral or physical wear and tear. Fixed assets are accepted for accounting only at their first cost. In connection with this, the Tax Code defines depreciation groups of fixed assets. The first includes property whose useful life is from 1 to 2 years. This can be manual construction and installation equipment, products for forestry use, metal and woodworking machines, instruments for gas and oil production, labor tools for drilling and small-scale mechanization. The second includes property with a useful life of 2 to 3 years: different types of pumps (feed, sand, soil, condensate), engineering instruments, construction and installation equipment, computers, medical devices, industrial, household and sports equipment.

Which depreciation group does the computer belong to?

A computer is one of the main types of property of an organization, regardless of its industry, scale and other features of its activity. If a computer in an organization is used for the production and sale of goods (performing work, providing services) or for management purposes and its cost exceeds 100,000 rubles, it is recognized as an object of fixed assets and, therefore, is subject to depreciation (clause 1 of article 256, clause 1 Article 257 of the Tax Code of the Russian Federation). What is the depreciation group for the computer?

For profit tax purposes, depreciable property is distributed into depreciation groups depending on its useful life (USI). This period is set by the organization on the date the facility is put into operation, based on the Classification of fixed assets included in depreciation groups (Government Decree No. 1 dated 01/01/2021). In accordance with the Classification, personal computers are classified in the 2nd depreciation group, for which the SPI is established for more than 2 to 3 years inclusive.

Server service life for depreciation in 2021

Otherwise, temporary differences will arise in accordance with clause 4 of PBU 18/02.

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

Otherwise, temporary differences will arise in accordance with clause 4 of PBU 18/02. On March 1, 2016, Economic Analytical Center LLC bought an HP ProLiant DL20 Gen9 server worth RUB 43,356 for its own needs.

Which depreciation group does the server belong to?

Some additional ones will be introduced during the consideration of the main issue. Emerging nuances During the period of determining the depreciation group, entrepreneurs need to pay attention to some nuances. In particular, they relate to determining the OS depreciation group for a computer. Let's consider this issue in more detail. Which depreciation group does a personal computer belong to? According to the generally accepted classifier OK 013-94, which was approved by Decree of the State Standard of Russia of December 1994 No. 359, all devices and equipment, without exception, that are included in a personal computer belong to the category “Machinery and Equipment”: Processor (meaning system unit) Code 14 3020260 Monitor Code 14 3020350 According to the OS classification, which is included in depreciation groups, electronic computer equipment belongs to the 2nd group.

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Depreciation on them will be carried out in the same manner. For new property, special tools are provided for a convenient transition to the new OKOF - transition keys between editions (direct and reverse). OKOF-1994 and 2021 are available in Rosstandart order No. 458 of 2021.

OKOF 2021

The new classification of fixed assets was put into effect by Decree of the Government of Russia dated July 7, 2020 No. 640. In this document, reference to accounting is excluded. At the same time, using this classification in accounting is not prohibited and is even recommended in order to avoid unnecessary discrepancies with tax accounting.

The Ministry of Finance discussed the nuances of the transition to the new classifier in its letter dated December 27, 2020 No. 02-07-08/78243. First of all, this letter refers to the order of Rosstandart dated April 21, 2020 No. 458, which mentions special keys for determining the correspondence of old and new groups.

Which depreciation group does the computer belong to?

In the overwhelming majority of cases, domestic instructional materials and literature devoted to tax, economic and accounting systems exclude the presence of clearly defined boundaries in deciphering the concepts of accelerated depreciation mechanisms and numerous ways of its possible calculation.

According to the federal legislation in force today, namely Regulatory Acts - Resolution of the Cabinet of Ministers of the Russian Federation dated 01/01/2021 N 1 As amended on July 6, 2021 “On the Classification of fixed assets included in depreciation groups”, computer equipment belongs to the third group of the technical-electronic group, including customized personal gadgets.

Server what depreciation group 2021

In accordance with the latest changes in legislation in tax accounting, a server can be accepted for accounting in the following ways: As an OS - if the server is more expensive than rubles. In this case, you need to determine the depreciation group and depreciation method.

In accordance with the latest changes in legislation in tax accounting, the server can be accepted for accounting in the following ways:. The chosen method of writing off costs for acquired property both in the accounting system and in the tax accounting of the NU must be fixed in the accounting policy. The next step for the accountant is to determine the depreciation group of the server. To do this, the accountant must refer to the Classification of Fixed Assets, approved by the Decree of the Government of the Russian Federation dated According to this document, the server belongs to electronic computer equipment, 2nd depreciation group.

Which depreciation group does the server belong to?

ATTENTION! Do not confuse the boundary value of an object for accounting and tax purposes. From January 1, 2021, the cost criterion for accepting an object for accounting as fixed assets in tax accounting is 100,000 rubles. (law dated 06/08/2021 No. 150-FZ).

Which depreciation group does the server belong to?

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).

Which depreciation group does the server belong to?

You will find the code of your object in the OK 013-2021 classifier, approved by order of Rosstandart dated December 12, 2021 No. 2021-st. Find the property code in the left Classification column. Determine the depreciation group in which the fixed asset falls.

20 years, but ≤ 25 years - single-track railway and access roads; - cargo-passenger river vessels; - safes and hardened metal armored or reinforced containers, specially designed for storing money and documents 9 25 years, but ≤ 30 years - vegetable and fruit storage facilities with stone walls, reinforced concrete or brick columns, reinforced concrete coverings; - wooden pier; - 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); - cruise ships; - forest protection strips and other forest belts. To determine the SPI of a specific fixed asset, you must find it in the Classifier, approved.

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Classification of fixed assets included in depreciation groups

The fixed assets classifier serves to assign a depreciation period for material assets and uses codes from the All-Russian Classifier of Fixed Assets. For fixed assets put into operation from 2021, the useful life is determined by the codes of the new OKOF OK 013-2021. For fixed assets introduced before 2021, the deadlines are determined by the codes of the old OKOF OK 013-94. If, according to the new classifier, the fixed asset belongs to another group of the organization, then the terms do not change. For tax accounting, refer to clause 8, clause 4, article 374 of the Tax Code of the Russian Federation and clause 58, article 2 of the Law of November 30, 2021 No. 401-FZ.

The first group is all short-lived property with a useful life from 1 year to 2 years inclusive
The second group is property with a useful life of more than 2 years up to 3 years inclusive
Means of transport
Industrial and household equipment
Perennial plantings
Third group - property with a useful life of more than 3 years up to 5 years inclusive
cars and equipment
Means of transport
Industrial and household equipment
The fourth group is property with a useful life of over 5 years up to 7 years inclusive
Facilities and transmission devices
cars and equipment
Means of transport
Industrial and household equipment
Cattle working
Perennial plantings
Fifth group - property with a useful life of over 7 years up to 10 years inclusive
Facilities and transmission devices
cars and equipment
Means of transport
Industrial and household equipment
Fixed assets not included in other groups
Sixth group - property with a useful life of over 10 years up to 15 years inclusive
Dwellings
cars and equipment
Means of transport
Industrial and household equipment
Perennial plantings
Seventh group - property with a useful life of over 15 years up to 20 years inclusive
Facilities and transmission devices
cars and equipment
Means of transport
Perennial plantings
Fixed assets not included in other groups
Eighth group - property with a useful life of over 20 years up to 25 years inclusive
Facilities and transmission devices
cars and equipment
Vehicles
Industrial and household equipment
Ninth group - property with a useful life of over 25 years up to 30 years inclusive
Facilities and transmission devices
cars and equipment
Vehicles
Group ten - property with a useful life of over 30 years inclusive
Facilities and transmission devices
Dwellings
cars and equipment
Vehicles
Perennial plantings

Server what depreciation group 2021

Correspondence of accounts: How to reflect in the accounting of an autonomous institution of a constituent entity of the Russian Federation the acquisition of a server at the expense of its own income? The server will be used in the income-generating activities of the institution, which are not subject to VAT. The contract for the supply of a server provides for prepayment...

This procedure follows from clause 10 of the Standard Fixed Assets,” clause. In accordance with the All-Russian Classifier of Fixed Assets (OKOF), the computer is included in the group “Other office machines” (OKOF code – 3.23). How to account for parts without which the computer works normally You can only account for those items without which the computer can operate and that meet the criteria of an asset as separate fixed assets. According to the Classification, code 3.23 is the second depreciation group. For example, a printer – code according to OKOF 3.23 “Other office machines”. As well as those components that the institution plans to operate as part of various sets of computer equipment. For example, if you plan to connect the monitor to different computers.

Which depreciation group does a computer in the Russian Federation belong to?

258 of the Tax Code of the Russian Federation:• the first category is always transitory property with a useful life from 1 to 2 years;• the second category is property with a useful life from 2 to 3 years; • the third category is property with a useful life of 3-5 years; • fourth category - property with a useful life of 5-7 years; • fifth category - property with a useful life of 7-10 years; • sixth category - property with a useful life of 10-15 years; • seventh category - property with a useful life use 15-20 years; • eighth category - property with a useful life of 20-25 years; • ninth category - property with a useful life of 25-30 years;

Initially, in order to accurately determine the depreciation group, it is necessary to consider what depreciation itself is as an accounting and economic category of a legal and accounting nature.