Which depreciation group does the washing machine belong to in 2021?

As always, we will try to answer the question “Machine scrubber dryer shock-absorbing group 2020”. You can also consult with lawyers for free online directly on the website without leaving your home.

The 2020 classifier of fixed assets by depreciation groups was developed and approved so that firms that are taxpayers of the “profitable” tax depreciate their fixed assets according to uniform all-Russian rules. Fixed assets are property worth more than 100,000 rubles per inventory item, which can generate income for the company and is planned to be used in profitable activities for more than 12 months without selling the item. For example, fixed assets are vehicles, residential and non-residential real estate, computers, industrial equipment, tools and inventory, inseparable improvements to leased properties, etc.

Depreciation groups: useful life

• Machinery and equipment, incl. office, tunneling, hay harvesting machines, technological equipment for various industries (OKOF codes 330.28);
• Vehicles with OKOF codes 310.29.10;
• production and economic equipment (sports facilities 220.42.99);
• perennial plantings (520.00.10).

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The third depreciation group combines assets whose life expectancy varies from 3 to 5 years. The range of assets that wear out within these periods is noticeably wider in comparison with the two above groups. In addition to the listed types of property, depreciation group 3 contains:

Depreciation groups of fixed assets are a breakdown of fixed assets into groups based on their useful life. It is used to calculate depreciation. The division of this property is carried out on the basis of the All-Russian Classifier of Fixed Assets (OKOF 2021). Based on the period, the depreciation rate is calculated. In the article you will find a table and a Directory of all OS groups current for 2021.

Structure of the OKOF classifier

Let's give an example of the OKOF code with a decoding for an item such as an office calculator. It belongs to the type of fixed assets “Other machinery and equipment, including household equipment, and other objects.” This type corresponds to the numbers 330. OKPD2 code for electronic calculators is 28.23.12.110. It turns out that the OKOF code for the 2021 calculator is 330.28.23.12.110.

Which OKOF to use in 2021

ATTENTION. There are OKOF codes with less than 12 digits. In particular, for office machines, including a computer and a printer - 330.28.23.23. For steam boilers, including water heaters - 330.25.30, etc. This is due to the fact that OKPD2 codes for these objects consist of less than nine characters.

Application of depreciation groups of fixed assets according to OKOF in 2021

Step 2. Find this OKOF code in the current edition of the Classifier of fixed assets by depreciation groups 2021. For example, a passenger car with the OKOF code 310.29.10.2 is listed as part of the transport in the “Third depreciation group” section of the Classifier.

Depreciation group of fixed assets 2021

Step 3. Establish the exact service life of the object. After all, according to the OKOF code, the classifier gives a “fork” in terms of service life. For example, for passenger cars from the third depreciation group - over three years and up to five years inclusive. The company sets the exact period of use of the object itself - within the terms according to the Classifier.

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Not all OKOF codes are in the Classification; many assets are not in OKOF at all. For such objects, it is worth first determining the useful life and establishing a depreciation group for it. To find out this period, refer to the technical documentation for the fixed asset. For example, a technical passport or warranty card (clause 6 of Article 258 of the Tax Code of the Russian Federation). The algorithm of actions when choosing a depreciation group depends on whether the asset is in the Classification. There are three possible courses of action.

Do not throw away documents on depreciable assets, despite the fact that the Ministry of Finance advises keeping them for only four years. Financiers considered the situation only from the point of view of tax accounting. There are other norms.

How to determine the depreciation group of a fixed asset in 2021

When an object is not in the Classification, you need to focus on OKOF codes that are assigned to higher-level groupings. The OKOF code has the following structure: XXX.XX.XX.XX.XXX. To determine the depreciation group of a fixed asset, first replace the last digit in the OKOF code with zero. The result will be a grouping of a higher level. Check if it is in the Classification.

If the institution has registered property objects and groups of fixed assets, then the accountant is obliged to charge depreciation on a monthly basis, that is, transfer the cost of fixed assets in parts based on their wear and tear. Depreciation deductions are made during the operational period of the main asset, starting from the first day of the month following the month the fixed asset was accepted for accounting (clause 21 of PBU 6/01). In tax accounting, depreciation is charged on fixed assets and their groups from the first day of the month following the month the asset was put into operation (clause 4 of Article 259 of the Tax Code of the Russian Federation). Depreciation charges in accounting are calculated in one of 4 ways - linear, reducing balance, write-off of value in proportion to the volume of goods, work, services, write-off of cost by the sum of the number of years of the joint venture.

Fishing tools for eliminating drilling accidents; tools and devices for cutting off second trunks; drilling tools (except rock cutting tools); a tool for screwing-unscrewing and holding tubing pipes and rods suspended during the repair of production wells; fishing tools for production wells; tool for drilling geological exploration wells; tools for oilfield and geological exploration equipment, other

How to use the fixed asset classifier

Mobile scraper belt conveyors; equipment, tools and fixtures, fastening devices for the production and installation of ventilation and sanitary products and products; mechanisms, tools, devices, instruments and devices for electrical installation and commissioning work on equipment for industrial enterprises

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).

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New OKOF 2020 with transcript and group

Classifier: OKOF OK 013-2014 Name: Other air conditioning equipment, not included in other groups Direct transition keys: 26 Group 330.28.25.12.190 in OKOF is final and does not contain subgroups.

New OKOF classifier 2021

You will learn how to use the OKOF directory in 2021 with decoding and groups from the article. You can download OKOF in the latest edition along with the OS classifier, and also look at a specific example of how to determine the depreciation group of a fixed asset.

• The capacity supplied by the battery depends on the amount of electricity consumed by the battery (Wh) in discharge mode. For example, for a capacity of 100 Ah and a voltage of 12 V, the total power will be 12 V * 100 Ah = 1200 Wh. The problem is that, once completely discharged, such a battery fails forever, so there must be a 30% power reserve, i.e. 100 Ah * 12 V * 0.7 = 840 Wh.
• If there are several batteries, their total power is the sum of the power of each battery.
• In general, you need to be guided by the fact that for maintenance-free sealed batteries, the permissible discharge depth cannot be more than 30-40%. For starter batteries – 50%. Special batteries with liquid electrolyte and gel batteries are used in cyclic battery operation modes. In the buffer mode, when the battery is in a charged state most of the time and releases energy only when the power supply goes out, AGM batteries are used.

That is, the battery has two poles - positive and negative, which are connected to the car and direct the flow of electrons that makes the windshield wipers, radio, headlights, air conditioning and most importantly - the engine starter work.

Step 2: Consult technical documentation

When they enter the electrolyte, they release electrons, which generate electricity by moving along the grids. Leaving the positive grid of the first element and the negative grid of the other, they produce two volts of electricity. Lead and red lead are transformed chemically. When electrons from the first element enter the second, they gain two more volts, which increases the total voltage to four volts, and so on. At the output of the sixth element, the output already has a total voltage of twelve volts, which means the battery is fully charged, which is enough to activate the starter and start the engine, after which the fuel supply system is connected, which is responsible for the further operation of the engine. The alternator is responsible for the remaining electrical functions.

Please note that the new OKOF 2021 does not in any way affect the acceptance of an object as a fixed asset in accounting. Let us remind you that in tax accounting, depreciable property includes property worth more than 100,000 rubles.

To transfer from the old OKOF to the new OKOF, a direct transition key is used: 14 2925253 ¦ 7 ¦ Air conditioners 14 2925253 ¦ 7 ¦ Air conditioners what group does it belong to? The Classification of Fixed Assets, for example, does not include scaffolding.

Air conditioner okof shock-absorbing group

The OKOF directory (OK 0.13-2014), valid in 2021, was approved by Rosstandart order No. 2020-st dated December 12, 2014. It applies from 1 January 2021. The same order canceled the previously valid OKOF classifier (OK 0.13-94).

• Area of ​​use: management, production, provision of services, performance of work, rental (not intended for resale).
• Service life – at least 12 months.
• Generating income through this object in the future.

Depreciation groups of fixed assets: how to determine in 2021

The property subclass code differs from the property type code in that the seventh digit in it is always zero. For example, a rotary pump belongs to subclass 14 2912021 (centrifugal, piston and rotary pumps). If this code is not included in the OS classification, determine the depreciation group using the second method.

How to determine the useful life of an OS

1. In the first column of OKOF, find the type of property to which the OS belongs (9 digits).
2. Check the code specified in the OKOF in the first column of the OS classification.
3. If there is a code in the OS classification, look at which depreciation group the OS belongs to.

An error when choosing a depreciation group for a fixed asset can lead to the additional charge of two taxes at once - on profit and on property. Inspectors very often find such errors: this was recently confirmed by the Federal Tax Service in a review of typical violations. Download a cheat sheet that will help you always accurately determine the depreciation group.

Which depreciation group does a passenger car belong to?

Now let's figure out how car depreciation is calculated. To make the calculation, first determine the useful life of the fixed asset. To do this, use tables with depreciation groups.

Depreciation period of a passenger car

The depreciation period is the useful life, i.e. the period of time when the machine brings benefits to the company. It is during this period that you will charge depreciation. Determine the deadline for the date of commissioning.

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.

Depending on the useful life (SPI), depreciable property (fixed assets and intangible assets) is distributed into depreciation groups (clause 1 of Article 258 of the Tax Code of the Russian Federation). We will tell you which depreciation groups vehicles belong to in our consultation.

How to determine the depreciation group of a car?

Depreciation groups of fixed assets, incl. vehicles are determined in accordance with the Classification of fixed assets included in depreciation groups (Government Decree No. 1 of 01.01.2002). In this Classification, fixed assets are distributed into depreciation groups from I to X. Depreciation group I includes fixed assets with a fixed income of more than 1 year to 2 years inclusive, and X includes fixed assets with a fixed income of more than 30 years. We talked more about the updated Classification of fixed assets, which is valid from 01/01/2021, in our consultation.

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The borrower's accountant determined that the resulting building, according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, belongs to the eighth depreciation group (useful life - from 20 to 25 years). The useful life is set at 250 months. As a result of the reconstruction of the building, the useful life did not change.

The safest (from the point of view of calculating income tax) is to follow the second position. Since a decrease in the useful life of a fixed asset after its transfer to non-residential assets (the first option) will entail a faster (compared to the second option) transfer of the cost of the object to the organization’s expenses. Therefore, during an audit, the tax office may not agree with this approach and may not recognize part of the depreciation deductions. In this case, the organization will have to defend its position in court. Arbitration practice on the issue under consideration has not yet developed.

Documenting

The following arguments can be given in favor of the first option. In the situation under consideration, when a property is transferred to non-residential use, its use does not cease, and the property itself remains on the balance sheet of the organization. Only the purpose of the object and the nature of its operation change. Consequently, the organization has grounds to, without changing the overall useful life of the object, exclude from it the period during which the object was part of the housing stock. From this point of view, depreciation on such an object must be accrued over the remaining useful life minus the period of its actual operation as a residential property. This conclusion does not contradict the provisions of Article 258 of the Tax Code of the Russian Federation.

• this is owned property (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation);
• used to generate income;
• the cost of property is repaid gradually, by calculating depreciation;
• the price exceeds 100 thousand rubles;
• The SPI is at least 1 year.

What is vending machine depreciation and how to calculate it

Hello, friends.

Some sellers and manufacturers of vending machines place on their websites forms for calculating the payback of vending equipment. For example, such forms can be seen at Wendland or on the website of the Siba-Vending company.

If we look carefully at these forms, then, among other data, we will see the columns “depreciation of machines” and “depreciation period of machines”. What do they mean? Let's figure it out.

What is depreciation

First, let's look at the classic definition of depreciation:

Depreciation is the gradual transfer of the value of a company's funds and its intangible assets to the final cost of the manufactured product.

If, after reading this sentence, everything immediately became clear to you, you are probably an accountant or economist. But for me, as, I think, for most vending machine operators, this definition of depreciation is a clever set of words... Therefore, let’s leave this scientific and economic jungle and look at what depreciation is using a specific example:

Suppose we bought a vending machine for a certain amount, for example, 245 thousand rubles. Like any technical device, our machine has a service life. For vending machines, this period is determined within the framework of the All-Russian Classifier of Fixed Assets (OKOF):

OKOF code 14 2919960 - machines for selling goods (vending machines and semi-automatic machines, change machines, cash registers and check-printing machines and other machines for selling goods) - over 7 years up to 10 years inclusive (fifth depreciation group). (In 2021, OKOF was changed, vending machines were assigned code 330.28.29.43 with an indefinite depreciation group, but this does not change the useful life of the machines.)

This does not mean at all that after this period the machine will be sent to a landfill; it can continue to work, but its physical and moral wear and tear by that time will be so significant that we will have to think about replacing it.

And so, in order for us to painlessly replace our vending machine with a new one, we will need to make monthly deductions from profits throughout its entire service life. This is depreciation.

As a result, through constant depreciation charges, a depreciation fund is formed, which is inviolable until the equipment is replaced.

That is, these are not deductions for current repairs and other operating expenses (although there is such a common but erroneous opinion), but an emergency reserve that allows you to save the initial amount of money invested in the machines within the business.

And this cash reserve has an important purpose - updating our fleet of vending machines.

How to calculate depreciation on a vending machine

Let's return to our example and calculate depreciation using the classic straight-line method. Let’s set the useful life of our vending machine to 7 years, make some simple calculations and get the depreciation rate:

1 / (7*12) * 100% = 1.1905%, Where: 7 is the useful life of the machine in years

12 – number of months in a year

Now let’s calculate the amount of monthly depreciation deductions:

(245000 * 1.1905%) / 100% = 2916.7 rubles per month Where: 245000 – cost of the machine

1.1905 is the depreciation rate, which we calculated a little higher.

Thus, if from the moment of purchasing a vending machine we set aside a monthly amount of 2917 rubles from the profit, then after 7 years the money spent on the equipment will be fully returned.

But can we use it to buy a new vending machine? Perhaps we can do some, but definitely not the one we want. Firstly, in 7 years, the cost of our vending machine model will increase, don’t go to grandma’s here. No one has canceled inflation and other government disasters.

Secondly, in addition to the physical wear and tear of the equipment, there is also obsolescence - the machine becomes technologically obsolete.

It may also happen that by that time our vending machine model will exist only on the used equipment market, and its updated, more modern analogues will have a completely different price tag.

For these reasons, the classical linear method “according to an economics textbook” will not suit us. Let's leave it for accounting and tax accounting; it definitely has no place in real business practice. And let's count differently.

We will use the linear method with periodic revaluation of equipment. Consider this situation:

By the end of the first year, the market value of our vending machine model was 258 thousand rubles, and by the end of the third year - 270 thousand rubles. Then the model was discontinued and, by the 7th year of operation of our machine, a new model with a similar configuration appeared at a price of 300 thousand rubles.

As we calculate: By the end of the second year, our depreciation fund is 35,004 rubles (2917 rubles * 12 months). Since the cost of the machine has increased to 258 thousand.

, we recalculate deductions based on the new price: (258000 * 1.1905%) / 100% = 3072 rubles per month Let’s calculate the underpayment for the first year: (3072 * 12 months) – 35.004 = 1860 rubles.

Let's distribute the underpayment among all further deductions for the remaining period:

1860/72 months=26; 3072+26=3098 rubles per month

For another couple of years, we regularly save 3,098 rubles per month. By the beginning of the 4th year, our fund was replenished by 109,356 rubles. With a new price increase to 270 thousand.

, again we recalculate depreciation charges in a similar way: (270000 * 1.1905%) / 100% = 3215 rubles per month Let's calculate the underpayment for previous years: (3215 * 36 months) - 109356 = 6384 rubles.

Let's distribute the underpayment among all further deductions: 6384/48 months = 133; 3215+77=3348 rubles per month

I think you understand the logic.

Deductions in the 7th year of operation of the vending machine, when the price of the model proposed for purchase is 300,000 rubles, will be calculated in the same way.

Our fund will be 109356+(3292*36 months) = 229884 rubles (300000 * 1.1905%) / 100% = 3572 rubles per month Let's calculate the underpayment for previous years: (3572 * 72 months) - 229884 = 27300 rubles We will distribute the underpayment among all further deductions :

27300 /12 months

=2275; 3572+2275=5847 rubles per month will be depreciation charges in the 7th year of the machine’s life.

Let's make a table by year:

As a result, by the end of the 7th year of operation of our vending machine, we will receive the amount we need to replace it with new equipment in a normal configuration. The above situation is, of course, abstract. Prices for machines can increase abruptly, or they can grow steadily by 5-10% per year. But this does not change the essence of the calculation.

Despite the fact that this method of calculating depreciation reflects the real state of affairs and indeed allows you to promptly replace the machine with a new one, it has one significant drawback.

The amount of depreciation charges grows from year to year, while the machine itself wears out, and the share of profit in revenue is gradually reduced due to the increasing costs of repairing aging equipment.

In order to take this factor into account when calculating the depreciation of commercial equipment, another method is used, which is called the method of accelerated deductions with periodic adjustments. But more about this some other time.

Thank you for your attention.

Source: https://www.vendoved.ru/chto-takoe-amortizatsiya-torgovogo-avtomata-i-kak-ee-rasschitat/

Fixed assets were not found in any depreciation group: how to determine the useful life

If the fixed assets are not found in the mentioned classification and are not included in any of the depreciation groups, then according to clause 6 of Art. 258 of the Tax Code of the Russian Federation, SPI can be installed according to technical specifications or according to the manufacturer’s recommendations. Moreover, the simultaneous use of both classification and technical conditions is excluded. That is, if an asset is assigned to a certain depreciation group, then its SPI is established exclusively within this depreciation group and it is prohibited to determine it according to the manufacturer’s technical conditions.