From January 1, 2017, a new OKOF will come into effect. Within the framework of this material, the structure of the new OKOF and the procedure for the transition to its application are analyzed.

ABOUT The objects of classification in OKOF OK 013-2014 are fixed assets. Note that in accordance with the provisions of this document, fixed assets include produced assets that are used repeatedly or permanently over a long period of time, but not less than one year, for the production of goods and the provision of services.

FOR WHAT PURPOSES IS OKOF OK 013-2014 APPLIED?

For purposes accounting organizations of the public sector OKOF OK 013-2014 is applied in cases provided for federal standards, unless otherwise stated authorized bodies state regulation accounting (introduction of OKOF OK 013-2014 (SNA 2008) in 2017).

Currently, Instruction No. 157n is in force. As follows from the provisions of this document (see paragraphs 45, 53, 67), accounting entities group fixed assets and intangible assets for the purposes of accounting (budgetary) accounting by types of property corresponding to the subsections of the classification established by the OKOF. In other words, OKOF is used to determine the analytical account for accounting for fixed assets when they are registered.

IN WHAT CASES SHOULD OKOF OK 013-2014 BE APPLIED?

As noted in the Letter of the Ministry of Finance of the Russian Federation of December 27, 2016 No. 02‑07‑
08/78243, fixed assets accepted for accounting (budgetary) accounting as part of fixed assets before January 1, 2017 are subject to reflection in accounting (budgetary) accounting:

• in accordance with Instruction No. 157n, taking into account the grouping given in OK 013-94;
• subject to deadline beneficial use of the specified objects, established by the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (hereinafter referred to as the OS Classification) (as amended before January 1, 2017).

The grouping of fixed assets accepted for accounting (budget) accounting after January 1, 2017 should be carried out in accordance with the provisions of OKOF OK 013-2014 and the useful lives determined by the OS Classification (as amended by Decree of the Government of the Russian Federation of 07.07.2016 No. 640) .

WHAT STRUCTURE HAS OKOF OK 013-2014?

Note that OKOF OK 013-2014 includes 7 generalizing types of fixed assets:

• 100 "Residential buildings and premises";
• 200 "Buildings (except residential) and structures, land improvement costs";
• 300 "Machinery and equipment, including household inventory, and other objects";
• 400 "Weapon Systems";
• 500 "Cultivated biological resources";
• 600 "Expenses for the transfer of ownership of non-produced assets";
• 700 "Objects of intellectual property".

Some of the listed types of fixed assets are divided into subspecies, for example, type 300 “Machinery and equipment, including household inventory, and other objects” - into the following subspecies:

• 310 "Vehicles". Vehicles include vehicles designed to move people and goods;
• 320 "Information, computer and telecommunications (ICT) equipment". This equipment includes information equipment, complete machines and equipment designed to convert and store information, which may include electronic control devices, electronic and other components that are parts of these machines and equipment. In addition, such equipment includes computers of various types, including computer networks, independent data input-output devices, as well as equipment for communication systems - transmitting and receiving equipment for radio communication, broadcasting and television, telecommunication equipment;
• 330 "Other machinery and equipment, including household inventory, and other objects." This grouping classifies machines, equipment and devices that are not related to vehicles and ICT equipment, as well as household inventory (that is, items not directly used in the production process) and technical items that are involved in the production process, but not can be attributed to neither equipment nor facilities.

Each subspecies of the type of fixed assets also has a detail. For example, according to OKOF OK 013-2014, the subgroup "Machines for processing meat, vegetables and dough (equipment for mechanical processing of products at public catering establishments)" (code 330.28.93.17.110 OKOF) contains, in addition to the position "Kneading-mixing machines "(code 330.28.93.17.113) position" Equipment for the production of bakery products" (code 330.28.93.17.120).

HOW TO MAKE THE TRANSITION TO THE APPLICATION OF OKOF OK 013-2014?

In order to more correctly and quickly switch to the use of OKOF OK 013-2014, Rosstandart issued Order No. 458 dated April 21, 2016, which approved the transition keys between the editions of OK 013-94 and OK 013-2014. IN this document given:

• direct transitional key, providing for the transition from the old OKOF
• (OK 013-94) to the new one (OK 013-2014) (volume 1);
• reverse transition key. It contains the transition from the new to the old OKOF (Volume 2).

Both transitional keys are presented in the form of tables, in which, for comparison, the codes and names of the positions of the old and new OKOF are given.

So, in the direct transitional key, each position of OKOF OK 013-94 corresponds to one or more positions of OKOF OK 013-2014. For example, the position “public toilets” (code according to OKOF 013-94 11 0001950) according to OKOF OK 013-2014 corresponds to code 210.00.12.10.810 “Toilet buildings”.

As officials of the financial department note in letters No. 02‑07‑08/78243 dated December 27, 2016, No. 02‑08‑07/79584 dated December 30, 2016, the commission for the receipt and disposal of assets of the organization can make an independent decision on attributing accounting objects to the corresponding group of codes OKOF OK 013-2014 and determination of their useful lives in the case of:

• the presence of contradictions in the application of direct (reverse) transitional keys and OKOF OK 013-2014;
• the absence of positions in the new OKOF OK 013-2014 codes for accounting items previously included in groups of material assets, which, according to their criteria, are fixed assets.

In addition, specialists of the Ministry of Finance draw attention to the fact that with the introduction of OKOF OK 013-2014 from January 1, 2017, during the transition period between financial years(interreporting period) there should be no operations to transfer the balances of fixed assets to new groupings, as well as operations to recalculate depreciation.

Material values, which, in accordance with Instruction No.   157n, relate to fixed assets, but were not included in OKOF OK 013-2014, are accepted for accounting as fixed assets with a grouping in accordance with OKOF OK 013-94. For example, in accordance with OKOF OK 013-94, stage clothing has code 16 3696601, however, in accordance with OKOF OK 013-2014 given object accounting does not apply to fixed assets. Due to this state-financed organization considers it as part of fixed assets on the basis of the old OKOF as production and household inventory on the account of the same name 0 101 06 000.

If, according to the classifier OKOF OK 013-2014, material assets are classified as fixed assets, but based on clause 99 of Instruction No. 157n, these assets are inventories (despite the fact that the useful life of these objects is more than 12 months), such objects are accepted for accounting in accordance with Instruction No.   157n in the composition inventories.

For example, by virtue of OKOF 013-2014, wheelchairs (except for parts and accessories) belong to the main background type 310 "Vehicles", according to which they were assigned the code 310.30.92.20.

At the same time, in accordance with clauses 99, 118 of Instruction No. 157n, disabled equipment and vehicles for disabled people are classified as inventories and are subject to reflection on account 0 105 06 000 "Other inventories" regardless of their useful life. Thus, on the basis of paragraph 34 of Instruction No. 157n, the decision to register wheelchairs as part of inventories is made by the commission for the receipt and disposal of assets created in a budgetary institution.

In addition, it should be noted that low-voltage electrical equipment (up to 1,000 V), in accordance with the definition of fixed assets given in OKOF OK 013-2014, does not apply to fixed assets. Among them, in particular:

• switches, knife switches, control and protection relays;
• starters, switches, magnetic amplifiers, control chokes;
• distribution panels, lighting boards, cathodic protection devices.

* * *

Let us briefly formulate the main conclusions:

1. Since 2017, a new OKOF OK 013-2014 has been introduced. In order to provide practical assistance in the transition to the use of the new OKOF, transition keys have been developed that establish for each position of the current OKOF the correspondence to one or more positions of the new OKOF.

2. Fixed assets accepted for accounting as part of fixed assets before January 1, 2017 are subject to reflection in accounting (budgetary) accounting, taking into account the grouping given in OK 013-94 and the useful life established by the OS Classification (as amended by before January 1, 2017).

3. When taking into account new items of fixed assets acquired in 2017, one should be guided by OKOF OK 013-2014.

4. During the period of transition between financial years (inter-reporting period), operations to transfer the balances of fixed assets to new groupings, as well as operations to recalculate depreciation, should not be performed.

5. If, according to OKOF OK 013-2014, material assets are classified as fixed assets, but in accordance with Instruction No.   157n they are inventories, they are accounted for as inventories.

6. Tangible assets that, by virtue of Instruction No.   157n, relate to fixed assets, but were not included in OKOF OK 013-2014, are accepted for accounting as fixed assets with a grouping in accordance with OKOF OK 013-94.

Instructions for the use of the Unified Chart of Accounts for Public Authorities ( government agencies), local self-government bodies, state government off-budget funds, state academies sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No.? 157n.

Autonomous institutions: accounting and taxation, No. 2, 2017

It was adopted and put into effect by the order of Rosstandart dated December 12, 2014 No. 2018-st (hereinafter - OK 013-2014, new OKOF).

The objects of classification OK 013-2014 are fixed assets - produced assets that are used repeatedly or constantly for a long period of time (but not less than one year) for the production of goods and the provision of services.

The new OKOF is designed to provide professionals necessary information when solving problems such as:

• assessment of the volume, composition and condition of fixed assets;
• accounting of fixed assets;
• calculation economic indicators(capital intensity, capital-labor ratio, capital productivity, etc.);
• calculation of recommended standards for conducting overhauls fixed assets.

Public sector organizations apply OKOF for the purposes of budgetary (accounting) accounting in cases stipulated by federal standards, unless otherwise established by the authorized bodies of state accounting regulation.

The Ministry of Finance of Russia, in a letter dated December 27, 2016 No. 02-07-08 / 78243 and in a letter issued in addition to it dated December 30, 2016 No. 02-08-07 / 79584, explained that institutions, first of all, should be guided by the requirements of the instruction, approved . by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter - Instruction No. 157n), and in the part that does not contradict its provisions, by the classifier.

Instruction No. 157n provides for the use of OKOF to determine analytical accounting fixed assets when they are registered. The useful life of non-financial assets is determined in accordance with the Classification of fixed assets included in depreciation groups, approved. Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (hereinafter referred to as the Classification). This Classification is based on the grouping of property, plant and equipment in the OKOF.

If the object initially does not meet the criteria for referring to fixed assets established by paragraphs. 38 , , 41 of Instruction No. 157n, it must be taken into account as part of inventories, and regardless of the presence of this position in the OKOF.

Transition rules

Items of fixed assets accepted for accounting from January 1, 2017 are grouped according to the new OKOF. Their useful lives are established on the basis of the Classification as amended, effective from 01/01/2017.

Items of fixed assets that were accepted for accounting before January 1, 2017 are reflected in accordance with Instruction No. 157n grouped according to the old OKOF. The useful life of these objects, established on the basis of the Classification (in the version that was in force before 01/01/2017), does not change. The depreciation group also remains the same. It means that:

• fixed asset items continue to be accounted for under the same analytical codes of the type of synthetic account as before (clause 53 of Instruction No. 157n);
• the useful life of the object and the depreciation group do not change;
• object code according to OKOF is replaced according to the new classifier.

For the transition from the use of the old OKOF in 2016 to the new OKOF in 2017, direct and reverse keys (hereinafter referred to as the Transition keys) were developed by order of Rosstandart dated April 21, 2016 No. 458. It can be seen from them that the grouping of fixed assets in the old and new OKOF does not completely match - a number of objects are excluded from the composition of fixed assets, others are added, on the contrary, some objects are classified differently.

Here are the positions when the groupings of fixed assets in the Unified Chart of Accounts and OKOF in the editions of OK 013-94 and OK 013-2014 do not match.

EPSBU account		Grouping by OK 013-94		Grouping by OK 013-2014
number	Name	code	Name	code	Name
101 04	cars and equipment	14 0000000	cars and equipment	320.00.00.00.000	information, computer and telecommunications (ICT) equipment
				330.00.00.00.000
101 06	Production and household inventory	16 0000000	industrial and household inventory	330.00.00.00.000	other machinery and equipment (including household inventory) and other objects
101 07	Library fund	19 0001000	Collections of libraries, bodies of scientific and technical information, archives, museums and similar institutions	-	-
101 08	Other fixed assets	19 0009010	capital expenditures for land improvement (reclamation, drainage, irrigation and other works)	230.00.00.00	land improvement costs
101 08	Other fixed assets	17 0000000	working, productive and breeding cattle (except for young animals and cattle for slaughter)	510.00.00.00.000	cultivated animal resources that repeatedly produce products
		18 0000000	perennial plantings	520.00.00.00	cultivated plant resources that repeatedly yield products
		19 0000000	tangible fixed assets, not included in other groups	-	are not fixed assets
		-	-	400.00.00.00	weapons systems

With a one-to-one correspondence of the code (grouping) in OK 013-94 and OK 013-2014, difficulties should not arise.

Consider the procedure in cases where there are inconsistencies or contradictions between documents.

No. p / p	Grouping by OK 013-94	Grouping by OK 013-2014	Instruction No. 157n	Example	Actions
1	Object is OS	Object is not OS		Radio complexes (music centers) - code 14 3230170 OK 013-94	Take into account as part of the OS on the account in accordance with Instruction No. 157n and grouping OK 013-94 (in the example - account 101 04). Calculate depreciation according to the previous due date beneficial use. Commission on the receipt and disposal of assets to assign the most appropriate code to the object according to the new OKOF
2	Object is not OS	Object is OS	The object belongs to inventories in accordance with paragraphs. 99, 118 Instructions No. 157n	Textile napkins for removing dust - code 330.13.92.29.120 OK 013-2014; brooms and brushes - code 330.32.91.1 OK 013-2014	Take into account as part of inventories in accordance with Instruction No. 157n
3	Object is OS	The object is an operating system, but there is no one-to-one correspondence between old and new codes in the Transitional keys	The object meets OS criteria	Furniture sets for kindergartens - code 16 3612251 OK 013-94. Choose from 330.26.51.32 or 330.32.99.53 OK 013-2014	Commission on the receipt and disposal of assets to choose independently the appropriate code OK 013-2014
4	Object is OS	The object is OS, but assigned to another group	The object meets OS criteria	Sets of educational and visual aids for car business - code 16 3695121 OK 013-94. Classified as "Other machines and equipment, including household inventory and other objects", code 330.32.99.53.130 OK 013-2014	Take into account as part of the OS on the account in accordance with Instruction No. 157n and grouping OK 013-94 (in the example - account 101 06). Calculate depreciation according to the previously established useful life

During the transition period between financial years (inter-reporting period), operations to transfer the balances of fixed assets to new groupings, as well as operations to recalculate depreciation, should not be performed.

The delivery of all configurations 1C 8.3 and 8.2 includes classifiers OKOF and ENAOF. When installing a new release, you can also find these classifiers in the update folder, and the most recent version. Since 2017, new codes of the classifier OK 013-2014 (SNA 2008) have been introduced.

Where to download and how to install a new OKOF?

In Fig. 1 we see two files with the xml extension - okof and enaof - in the folder with the update. On your computer, the folder address may be different, it is selected at the time of installing a new release.

In order to install or update the classifier, you need to go to the "References" section and select the "OKOF classifier" item (Fig. 2).

In the window that opens, click the "Select File" button and specify the already familiar path where the file is located.

Get 267 1C video lessons for free:

If everything is correct, i.e. the file of the required format is selected, the path is displayed in the address bar (Fig. 4). It remains to click the "Download data" button and wait for the download process to complete.

Selecting a classifier for fixed assets

Now let's try to select the OKOF for a specific fixed asset. In our example, this building sewing shop(Fig.5).

In 1C, you can now work with classifiers of two editions:

• OK 013-2014
• OK 013-94

In 2019, a new directory of fixed assets is applied, which meets the modern international practice in the field of accounting. This is the so-called OKOF 2019.

It is important that some previous positions are excluded from the new reference book. Now excluded objects are written off as a cost at a time, and not through depreciation.

The All-Russian classifier of fixed assets was last changed on May 12, 2018. The innovations came into force retroactively and apply to fixed assets put into operation on January 1, 2018. All changes apply in 2019, we have taken into account the amendments in our article. The changes were made by Government Decree No. 526 dated April 28, 2018.

Classifier of fixed assets OKOF by depreciation groups 2019 with search by name

Popular accounting software updates take into account the change in the directory, and the transition from one code to another can be carried out automatically.

Those taxpayers who software does not allow automatic transition, they can use the usual functionality of text editors to search the list of fixed assets for the object they need.

There are resources on the Internet that, when you enter the old code, show its compliance with the new directory. But the result should be checked in official sources.

OKOF with search by name can also be downloaded on our website - these codes are taken from the official website and you can be sure that all codes are correct. It has a search by name - open the file and press the Ctrl + F buttons on the keyboard - and type the desired name into the search bar.

It should be recalled that, according to the norms of the tax code, fixed assets include property that meets the following conditions:

• useful life of more than a year;
• the cost at the time of commissioning is above 100 thousand rubles.

Depreciation is charged based on the useful life of the fixed asset, which is determined using a classifier in which objects are combined into groups. This classifier contains an object code, a decoding of this code with the name of the object, and a note.

The new classification of fixed assets was put into effect by Decree of the Government of Russia dated 07.07.2016 No. 640. This document excludes the mention of accounting. At the same time, it is not forbidden to apply this classification in accounting and is even recommended in order to avoid unnecessary discrepancies with tax accounting.

OKOF old and new: transition table

The Ministry of Finance considered the nuances of the transition to the new classifier in its letter dated 12/27/2016 No. 02-07-08 / 78243. First of all, this letter refers to the order of Rosstandart dated April 21, 2016 No. 458, which mentions special keys for determining the correspondence between old and new groups.

There are 2 types of such keys: direct and reverse. The name makes it clear how such keys are used. The direct key is a table of data correspondence of the old directory to the new one. And the reverse is a table of correspondence between the codes of the new directory and the old one.

It is noted that there is no obligation for taxpayers to transfer balances from old groups to new ones, as well as recalculate depreciation. The new OKOF should be applied only to fixed assets that are put into operation in 2017, 2018 and later. This is explained by the norm of the tax code, which provides for a change in the useful life only for reasons of reconstruction, modernization, technical re-equipment, etc. Other cases of changing the useful life or transfer of fixed assets from one group of property to another tax code does not provide.

It's all about commissioning. Even if the property was purchased in 2016 or earlier, but began to be used in activities only after January 2017, then a new classifier is applied.

A similar position is reflected in the letter of the Ministry of Finance dated November 08, 2016 No. 03-03-РЗ / 65124.

To switch to new codes, use transition keys (translation table from one classifier to another):

Direct transitional key from the old to the new OKOF (it is valid in 2019)

reverse transient

Depreciation groups with decoding

With the introduction of the new classifier, the breakdown by depreciation groups has changed. This affected only some objects. For example, metal fences used to be included in the eighth group (term from 10 to 15 years), and now they are included in the sixth (term from 20 to 25 years).

As noted above, taxpayers do not have to revise the period for calculating the depreciation of the obligation.

With regard to filling in the declarations of the Federal Tax Service, in a letter dated August 24, 2017 No. BS-4-21 / 16786@, he clarifies that codes can be reflected in accordance with the old classifier for objects put into operation before 2017.

IN inventory cards and others accounting documents there is no need to change the codes either.

OKOF (new) with name search

You can download the new handbook in the legal databases or on our website. Follow the link where you will find OKOF with decryption and groups according to useful life.

In the classifier fixed assets are divided into different groups. For example, cars, furniture, cash registers, cornices, etc.

Download OKOF 2019

Using this classifier, you can find how many years you need to depreciate various fixed assets in 2018: gas cutter, loudspeaker, trucks and cars, and others vehicles, various irradiators, KKM, traffic lights, electrical equipment.

If any goods are not included in the list, then they are not subject to depreciation, for example, a grinder, a mirror, books, voice recorders, cameras, cash registers, a bed, a ramp, a document shredder, a chainsaw, various devices, a tachometer, paintings, heat meters, banners, trampolines, synthesizers, painting machines, smartphone, video camera, extension cord, puncher, UPS, MFP, calculator, umbrella, modem, server, fax, irradiator, laptop, cornices, furniture, jigsaw, battery, TV, tripod and other property, if it costs less than 100,000 rubles.

The acquired fixed assets of the company are subject to reflection in financial accounting with a breakdown by depreciation groups. The accounting period of the value of funds in the company's income tax costs depends on this.

Accountant relates property object to a certain category for depreciation based on a special reference book - Classifier of fixed assets accepted for use by all business entities in Russian Federation in 1994. A new similar document is in effect for 2018.

The document provides for an updated encryption - OK 013-2014. It is used to determine the timing useful operation main assets accepted in 2019 and subsequent periods. Some assets have been moved to other groups.

For property objects accepted earlier, the useful life does not change and continues to be determined according to the old classifiers. If the property under the new OKOF is subject to a different category, then the terms do not need to be changed.

New edition of the reference book of fixed assets reinforces their definition. They are understood as active funds, which are used repeatedly or constantly for a long time (at least an annual period) in the production of products and the provision of services.

This definition excludes many of the tools available in the previous edition of the classifier. For ease of use and easy transition from one document to another, Rosstandart issued Order No. 458 in 2016, approving direct and reverse transition keys.

The new guide applies only to property objects from January 1, 2017. It is not required to determine the depreciation group of an asset entered earlier than this time, even if the SPI has changed in the new Classifier.

Depreciation accounting for previously acquired funds is carried out according to the same rules, i.e. The period originally set for writing off costs does not change.

For fixed assets, specialized tools, providing a smooth transition to the use of the new directory: direct and reverse keys between the old and new editions. The depreciation group with decoding is presented simultaneously for both options in the Order of Rosstandart No. 458 of 2016.

The act contains comparison table, which details the comparison of specific property objects. With its help, it is quite easy to make a selection of new code for each OS.

The direct key to the transition from the old reference set to the new OKOF is represented by a table with the codes and names of each position of both editions. The transitional key for each item in the 1994 code matches one or more items in the updated directory.

Attention! If the code for the old OKOF is entered on the asset accounting card, it must be updated. Such actions are not required only in the case when the company did not use inventory card OKOF encoding.

To use correctly new form documentation on the depreciation of fixed assets of the enterprise, accountants should follow some recommendations:

1. Find the OKOF-2017 classifier.
2. Find the desired object.
3. If the name does not match the name of the accounting asset, you need to find a section where there are similar items with an encoding.
4. With the presence of the code designation of the left column in the classifier, it is easy to find the desired object.
5. Determine the depreciation group to which the material belongs.
6. Set wear or useful life.

The features of the transition to the new reference book for the classification of fixed assets are following points:

1. It is not necessary to apply the new coding to property that was registered before 2017. However, if all accounting is transferred to a new numbering, then this will not be superfluous.
2. SPI is determined once when the property is put into operation.
3. The SPI of an object can be reviewed if it is updated;
4. Replacement primary documentation not required. The old designations do not lose their effect.
5. Switching to new codes should be done using specially designed transition keys.

The new guide is designed for solving the following problems:

1. Transition to the classification used in international practice.
2. Estimates of the state, composition and volume of funds.
3. Implementation of asset accounting functions.
4. Calculation of economic indicators.

If it occurs especially a difficult situation, it is worth being guided by the logical approach with which accounting policy business entity. But the choice of classification must be justified and consistent with the objectives of rational taxation.

The reference book on the classification of fixed assets is used by accountants to determine the depreciation group for a particular property item.

When does the law establish the obligation to adjust the useful life of a fixed asset, if a reference book with a breakdown and a depreciation group indicates a change in the latter?

Do not worry: a revision of the depreciation rate is not required if, according to OKOF-2017, the property object has moved to a different category and its STI has changed. The new edition does not apply to old assets. It is relevant only for items introduced since January 1, 2017. For them, new terms of service should be established.

To prevent accountants from getting confused, by Order No. 458 in 2016, Rosstandart approved the previously used and newly introduced codes. The table helps to replace the encryption provided by the current document with the new encoding used since 2017. It is a transitional key from one edition of the classifier to another.

For each position of the old directory, one or more types of the corresponding objects of OKOF OK 013-2014 are defined.

To the positions of the 1994 classifier that are not related to fixed assets in accordance with the definition set out in new edition directory, in the column provided for entering the name of the asset, it is written "They are not OF". Such an inscription indicates that no correspondence is determined with such positions.

Assets under the old document whose names include specific items of fixed assets not available in the 2017 OKOF are assigned a match based on the scope of definitions of the respective funds. For example, positions with names "Power Plant Buildings", "Diesel power plant", "Nuclear power plant", "Hydraulic power plant" delivered in accordance with OKOF-2017 single designation "Power Plant Building".

To easily navigate the transitional keys, it is recommended:

1. In the absence of any name according to OKOF-2017, stop choosing the most appropriate option from the previous edition.
2. Do not designate new and old standards if the name is removed by the new standards.
3. It is necessary to designate those names in the new reference book for the classification of fixed assets for which there is no correspondence in the previous document.
4. For any questions, please contact the dedicated hotline help for accountants. Phone numbers are not difficult to find, they are publicly available.

The new asset coding classifier includes 7 cushioning groups. Their composition and digital cipher have undergone a change.

Innovations touched the following features of property accounting:

1. Separate assets have moved to another category (the depreciation period has changed).
2. The number of symbols in the designation of property objects has increased from 9 to 12.
3. Approximately 500 items have been moved to "Materials".

The structure of the new designation should be taken into account, including the class, subclass, group, subgroup, species, category, subcategory. The first three characters in the new encoding ХХХ.ХХ.ХХ.ХХХ correspond to the designation of the type (group) of property. The following codes correspond to the signs of the all-Russian classification, depending on the species economic activity OKPD-2 OK 034-2014. Their number depends on the number of characters in OKPD-2 and varies between 2-9 characters.

As can be seen, the search for funds in new classification is carried out with moving up the steps until the desired grouping code is found. It can be in several depreciation groups at once. In this case, it is necessary to analyze the principle of asset allocation, paying attention to the notes in the lines.

It should not be searched similarly to the previously applied definition. The property is detailed based on different principles. IN new version detailing is done on a larger scale. The shuffling of assets in the grouping was also carried out.

The application of the new OKOF is further described in this video.