One of the criteria for determining the amount of depreciation is the useful life (USI) of the fixed asset item in question. It determines which depreciation group of the current OS Classifier the asset will be assigned to in tax accounting (clause 1 of Article 258 of the Tax Code of the Russian Federation) and how quickly it will transfer its value to the cost of manufactured products. Let's find out which depreciation group the video surveillance system belongs to and what service life is most optimal for such property.
Accounting
Equipment, the commissioning of which is possible only after all its parts have been assembled and attached to the supporting structures of the building, for accounting purposes is equipment that requires installation.
Equipment requiring installation is taken into account in an assessment equal to the contract value paid to the seller (excluding VAT, subject to deduction) (paragraph 2, 3, clause 23 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n).
