All-Russian classifier of fixed assets OK 013-94 is a regulatory document that is the main classifier of fixed assets in Russia and was applied until January 1, 2017 ( old (inactive) version).
The all-Russian classifier of fixed assets OK 013-94 is part of the Unified System for Classifying and Coding Technical, Economic and Social Information (ESKK) of the Russian Federation.
The all-Russian classifier of fixed assets is often referred to in abbreviated form - OKOF.
A comment
The all-Russian classifier of fixed assets OK 013-94 was approved by the Decree of the State Standard of the Russian Federation of December 26, 1994 N 359. This version of the classifier was used until January 1, 2017 (from this date a new version of OKOF - is applied).
Order of the FEDERAL AGENCY FOR TECHNICAL REGULATION AND METROLOGY dated April 21, 2016 No. 458 approved direct and reverse transition keys between editions OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian classifier of fixed assets.
OKOF is the main classifier of fixed assets (fixed assets) in Russia. Under the fixed assets understand the means of labor for long-term use (over 12 months).
In modern documents, the term "" is used. The OCOF uses the term "fixed assets" but with exactly the same meaning. The fact is that in Soviet times it was the term “fixed assets” that was used for the same assets. OKOF inherited this term.
When developing the OKOF, the following were taken into account: International Standard Industrial Classification of all Economic Activities (ISIC), International Standard Industrial Classification of all Economic Activities (ISIC), Central Product Classification (CPC), United Nations standards for international System of National Accounts (SNA), the Regulations on Accounting and Reporting in the Russian Federation, as well as the All-Russian Classifier of Economic Activities, Products and Services (OKDP), for which ISIC and CPC are basic.
The objects of classification in OKOF are fixed assets.
Fixed assets are produced assets used repeatedly or permanently over a long period, but not less than one year, for the production of goods, the provision of market and non-market services. Fixed assets consist of tangible and intangible fixed assets.
Material fixed assets (fixed assets) include: buildings, structures, machinery and equipment, measuring and control instruments and devices, dwellings, computers and office equipment, vehicles, tools, production and household equipment, working, productive and breeding livestock, perennial plantings and other types of material fixed assets.
Intangible fixed assets (intangible assets) include computer software, databases, original works of entertainment genre, literature or art, high-tech industrial technologies, other intangible fixed assets that are objects of intellectual property, the use of which is limited by the rights of ownership established on them.
OKOF for accounting and taxation
For taxation and accounting, OKOF is important in that it is a complete and regularly updated Russian classifier. Based on it built, approved. Decree of the Government of the Russian Federation of 01.01.2002 N 1. is used to determine the object, which allows you to determine on the basis of which it is charged for income tax. Classification can also be used for accounting purposes.
Example
We determine the depreciation group of the purchased household air conditioner. There is no such object in (since enlarged groups of fixed assets up to the class level are indicated there). In OKOF we find under the code 16 2930274 "Household air conditioners". This type of fixed assets is included in the class "Household appliances" with the OKOF code 16 2930000.
In the group of fixed assets with the code 16 2930000 "Household appliances" refers to the third depreciation group. This means that household air conditioner belongs to the third depreciation group (useful life over three and up to five years).
All-Russian classifier of fixed assets OK 013-94
Each OKOF position includes a nine-digit numeric decimal code (OKOF code), check number (KN) and name. The control number is calculated in accordance with the current methodology for calculating and applying control numbers to protect classifier codes.
The structure of the OKOF code consists of 9 characters (numbers). A space is placed between the second and third characters of the code.
The general structure of nine-digit codes for the formation of groupings of objects in OKOF is presented in the form of the following scheme:
X0 0000000 - section
XX 0000000 - subsection
XX XXXX000 - class
XX XXXX0XX - subclass
XX XXXXXXX - view.
Groupings of objects in OKOF up to the level of subclasses are built according to the hierarchical classification method, and facets (lists) are used at the species level with their binding to the lower level of the hierarchical structure of the classifier - to subclasses within the range of codes allocated for this subclass.
Sections represent the highest level of division, formed taking into account the classification of fixed assets adopted in the SNA.
OKOF has two section:
1- material fixed assets
2 - intangible fixed assets
Subsection represents the level of division of objects of classification, taking into account their significance for the economy as a whole and established traditions.
Section 1 "Material fixed assets" contains subsections:
11 0000000 BUILDINGS (EXCEPT RESIDENTIAL)
12 0000000 FACILITIES
13 0000000 Dwellings
14 0000000 MACHINERY AND EQUIPMENT
15 0000000 VEHICLES
16 0000000 PRODUCTION AND HOUSEHOLD EQUIPMENT
17 0000000 WORKING, PRODUCTIVE AND BREEDING CATTLE (EXCLUDING YOUNG STUD AND CATTLE FOR Slaughter)
18 0000000 PERMANENT PLANTS
19 0000000 TANGIBLE FIXED ASSETS NOT INCLUDED IN OTHER GROUPS
Section 2 "Intangible Fixed Assets" contains subsections:
20 0000000 INTANGIBLE FIXED ASSETS
21 0000000 GEOLOGICAL EXPLORATION
22 0000000 COMPUTER SOFTWARE
23 0000000 ORIGINAL ENTERTAINMENT, LITERATURE OR ART WORKS
24 0000000 SCIENTIFIC INDUSTRIAL TECHNOLOGIES
25 0000000 OTHER INTANGIBLE FIXED ASSETS
Classes provide detailing of objects of classification and may be the least significant level of their classification. The classes of fixed assets are formed mainly on the basis of the corresponding product classes according to OKDP.
In cases where the OKOF class consists of groupings represented in various OKDP classes, or has no analogue in OKDP due to the specifics of fixed assets, the OKOF class code has the following structure: XX 000X000.
Subclass reveals the selected class with the necessary detail.
View provides detailing of objects of classification, necessary for the performance of accounting functions, without switching to specific types of objects.
Example
15 0000000 VEHICLES - section and subsection (15)
Inside the subsection "VEHICLES OF TRANSPORT"
15 3410000 Cars - class (15 3410)
15 3410010 Passenger cars - subclass (15 3410010)
Within the subclass "Cars" types:
15 3410100 Cars of extra small class (with engine capacity up to 1.2 l)
15 3410101 Cars of an especially small class for individual and official use
15 3410110 Cars of a small class (with engine capacity over 1.2 to 1.8 liters inclusive)
15 3410020 Trucks, road tractors for semi-trailers (general purpose vehicles: flatbed, vans, vehicles - tractors; vehicles - dump trucks) - subclass
Example
15 3510000 Vessels - class
15 3511000 Commercial and passenger ships - class
15 3511010 Self-propelled marine vessels - subclass
15 3511011 Self-propelled dry-cargo ships - subclass
15 3511102 Marine timber and cotton carriers - view
Example
We determine the depreciation group of construction equipment "formwork". Formwork (from “deck”, “formwork” - to cover with flooring from boards, etc.) - a set of elements and parts designed to give the required shape to monolithic concrete or reinforced concrete structures erected at a construction site.
There are no fixed assets in this class. Turning to OKOF, we find that the “formworks” are listed under the OKOF code 14 2924243. To determine the depreciation group, you need to determine which class, subclass does the OKOF code 14 2924243 belong to?
Based on the OKOF, we determine that this code belongs to class 14 2924000 “Machines and equipment for the mining industry, construction and operation of quarries”, subclass 14 2924010 “Elevators and conveyors for mines, mining machines and equipment”.
In fixed assets with the OKOF code corresponding to subclass 14 2924010 "Elevators and conveyors for mines, mining machines and equipment" belong to the 2nd depreciation group (useful life over two and up to three years).
OK 013-2014 (SNA 2008). All-Russian classifier of fixed assets (applicable from January 1, 2017)
The OKOF adopted the following code structure: XXX.XX.XX.XX.XXX
The first three characters correspond to the code for the type of fixed assets given in Table 1.
Subsequent characters correspond to codes from the All-Russian Classifier of Products by Type of Economic Activity OKPD2 OK 034-2014 (KPES 2008) and can have a code length of two to nine characters, depending on the length of the code in OKPD2. When items from OKPD2 are included in the OKOF, an object of classification should be formed that can be used as fixed assets.
If the objects of fixed assets do not have the appropriate groupings in OKPD2 or in OKOF a different classification is required, the fourth and fifth characters of the OKOF code have the value "0". Such objects of fixed assets include expenses for land improvement, expenses for the transfer of ownership of non-produced assets, research and development, and others.
For example, in OKOF there is a grouping "230.00.11.10 Expenses for reclamation work". For certain positions in the OKOF, explanations are provided beginning with the words "This grouping includes" (also includes, includes, does not include).
SNA 2008 |
OKOF |
||
Alphanumeric designation |
Code |
Name of types of fixed assets |
|
AN111 |
residential buildings |
RESIDENTIAL BUILDINGS AND PREMISES |
|
AN112 |
Other buildings and structures |
BUILDINGS (OTHER THAN RESIDENTIAL) AND FACILITIES, LAND IMPROVEMENT EXPENDITURE |
|
AN1121 |
non-residential buildings |
BUILDINGS (EXCEPT RESIDENTIAL) |
|
AN1122 |
Other structures |
FACILITIES |
|
AN1123 |
Land improvements |
LAND IMPROVEMENT EXPENDITURE |
|
AN113 |
cars and equipment |
MACHINERY AND EQUIPMENT INCLUDING HOUSEHOLD EQUIPMENT AND OTHER OBJECTS |
|
AN1131 |
Transport equipment |
VEHICLES |
|
AN1132 |
Information, computer and telecommunications (ICT) equipment |
INFORMATION, COMPUTER AND TELECOMMUNICATION (ICT) EQUIPMENT |
|
AN1133 |
Other machines and equipment |
OTHER MACHINERY AND EQUIPMENT INCLUDING HOUSEHOLD EQUIPMENT AND OTHER ITEMS |
|
AN114 |
Weapon systems |
WEAPON SYSTEMS |
|
AN115 |
Cultivated biological resources |
CULTIVATED BIOLOGICAL RESOURCES |
|
AN1151 |
Resources of animals that bring products on a regular basis |
CULTIVATED RESOURCES OF ANIMAL ORIGIN, REPEATEDLY PRODUCING |
|
AN1152 |
Resources of trees, crops and plantations that produce products on a regular basis |
CULTIVATED RESOURCES OF PLANT ORIGIN, REPEATEDLY PRODUCING |
|
AN116 |
Costs associated with the transfer of ownership of non-produced assets |
EXPENSES FOR TRANSFER OF OWNERSHIP OF NON-PRODUCED ASSETS |
|
AN117 |
Intellectual Property Products |
OBJECTS OF INTELLECTUAL PROPERTY |
|
AN1171 |
Scientific research and development |
||
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 specialists with the necessary information when solving such problems as:
- assessment of the volume, composition and condition of fixed assets;
- accounting of fixed assets;
- calculation of economic indicators (capital intensity, capital-labor ratio, capital productivity, etc.);
- calculation of recommendatory standards for capital repairs of 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 the analytical accounting of 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 |
|
|
| 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 |
|
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.
In 2017, the life of some fixed assets for depreciation purposes will change. The thing is, it's starting to work. since 2017 the new OKOF classifier. Our advice on what the accountant has to do in this regard.
OKOF since 2017
All accountants are required to apply since 2017 new OKOF– All-Russian classifier of fixed assets. It was adopted by the order of Rosstandart dated December 12, 2014 No. 2018-st. Its abbreviated name is OK 013-2014 (SNA 2008).
At the same time, the former Classifier of fixed assets OK 013-94 ceases to operate. It was approved by the Decree of the State Standard of Russia of December 26, 1994 No. 359.
In OKOF OK 013-2014, ten depreciation groups remain, as before. However, some assets have been transferred to other groups. New classifier OKOF since 2017 can be viewed and downloaded on our website here:
Consequences OKOF changes since 2017
All fixed assets from the Fixed Assets Classification included in depreciation groups (approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1) are divided by codes from the All-Russian Classifier of Fixed Assets. That's why transition to new OKOFs from 2017 changed the depreciation period of some assets in tax accounting. At the same time, it is necessary to be guided exclusively by new OKOF codes from 2017 of the year. Changes to the current classification of fixed assets for the purposes of tax depreciation were introduced by Decree of the Government of the Russian Federation of July 07, 2016 No. 640.
Full view and download changes OKOF 2017 and depreciation groups with decoding on our website, follow this link:
What has changed since the arrival OKOF in 2017 year
Note that in the updated FA classification for depreciation purposes:
- codes changed OKOF reference book since 2017;
- some objects have changed the depreciation group.
EXAMPLE
In 2016, for metal fences and fences, the code for the old OKOF is 12 3697050. Objects for it can be included in 2 groups:
- fences made of metal and brick - 6th depreciation group (from 10 to 15 years incl.);
- just metal fences - 8th group (from 20 to 25 years incl.).
By virtue of transition from 2017 to new OKOF all metal fences were transferred to the 6th group. Their new code is 220.25.11.23.133. This means that their service life will be less by 10 years.
How to apply new OKOF from 2017
When the law requires you to adjust the useful life of an asset if OKOF 2017 with decoding and depreciation group shows that the last one has changed?
Let's calm down: enterprises do not need to revise the depreciation rate if, according to the updated FA Classification, the asset falls into a different depreciation group and has a new useful life.
To old OS objects OKOF since 2017 but does not spread. It is relevant only for those assets that the company will put into operation from January 1, 2017. In this case, a new service life must be defined.
To prevent accountants from getting confused in old and new codes, Rosstandart approved a comparative table of old and new OKOF codes (order No. 458 dated April 21, 2016). An example is shown below: on the left is the old code, on the left is new OKOF codes from 2017 of the year. And some objects ceased to be fixed assets altogether.
Fully familiarize yourself and download the table of old and new codes by OKOF since 2017 on our website using the following link.
The accountants. What clarifications does the Ministry of Finance give on these issues?
The new OKOF (OK 013-2014) was adopted and put into effect by the Order of Rosstandart dated December 12, 2014 No. 2018-st. The same order canceled the previously operating OKOF (OK 013-94).
It should be noted that the structure of OKOF codes, as well as the grouping of fixed assets in the new classifier, is significantly different from the previous one. Now the OKOF code includes 12, not 9 bits.
For the purpose of methodological assistance in the transition to the new OKOF, the State Standard issued transition tables establishing the correspondence between the new and the old classifier in direct and reverse order (Order No. 458 dated April 21, 2016). These tables show that for certain items previously included in the old OKOF, in the new exact match classifier, such objects are not recognized as fixed assets, or according to the new OKOF.
With the adoption of the new OKOF, 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), was also changed. Since January 1, 2017, the classification has been presented in an edition containing new OKOF codes.
Recall that the OKOF code is determined in relation to the received item of fixed assets for the following purposes:
1) grouping of fixed assets by accounting accounts (application of analytics by accounts);
2) establishing a useful life for accounting purposes;
3) determination of the depreciation group for the purposes of tax accounting;
4) formation of statistical and For example, starting from the submission of the property tax declaration for 2017, organizations need to put down the OKOF codes for real estate objects in the report.
Given the need to use OKOF codes in accounting and tax accounting, we will present clarifications from the Ministry of Finance on the application of the new classifier.
Does the fact of including a material object in the OKOF affect its acceptance for accounting as part of a fixed asset?
No, it doesn't. The assignment of an object to fixed assets is carried out only in accordance with the provisions of Instruction No. 157n.
According to clause 38 of this instruction, the main criterion for including an object in fixed assets is its useful life. If it exceeds 12 months, then the object is accepted for accounting as part of fixed assets.
The useful life, as well as the belonging of the object to fixed assets, is determined by the decision of the commission of the institution for the receipt and disposal of assets.
It does not matter whether the object is mentioned in the OKOF (OK 013-2014) and whether it is a fixed asset in accordance with the wording given in the classifier.
The Ministry of Finance to this account in the Letter dated December 27, 2016 No. 02-07-08 / 78243 reports:
material assets that, in accordance with Instruction No. 157n, relate to fixed assets, but are not included in OKOF OK 013-2014, are accepted for accounting as fixed assets;
material assets classified according to OKOF (OK 013-2014) as fixed assets, but in accordance with paragraph 99 of Instruction 157n being inventories, are accepted for accounting in accordance with Instruction 157n as part of inventories.
How to group fixed assets in accounting from January 1, 2017? Do I need to change the grouping of fixed assets accepted for accounting before the specified date?
In accordance with paragraph 53 of Instruction No. 157n, the grouping of fixed assets is carried out according to the groups of property provided for in paragraph 37 of Instruction No. 157n (real estate of an institution, a particularly valuable institution, other movable property of an institution, property - leased items), and types of property corresponding to subsections classification established by the OKOF.
The new classifier was developed on the basis of harmonization with the System of National Accounts (SNA 2008) of the United Nations, the European Commission, the Organization for Economic Cooperation and Development, the International Fund and the World Group, as well as with the All-Russian Classifier of Products by Type of Economic Activity (OKPD2) OK 034-2014 ( CPA 2008) and is intended, among other things, for the transition to the classification of fixed assets adopted in international practice based on the 2008 SNA.
In this regard, the grouping of fixed assets in the new OKOF does not coincide with the grouping of fixed assets according to analytical accounts, given in clause 53 of Instruction No. 157n.
|
New OKOF (OK 013-2014) |
Grouping of fixed assets in accordance with clause 53 of Instruction No. 157n |
||
|
Name of the type of fixed assets |
Analytics code |
Name of the type of fixed assets |
|
|
Residential buildings and premises |
Living spaces |
||
|
Buildings (other than residential) and structures, land improvement costs |
non-residential premises |
||
|
Machinery and equipment, including household inventory, and other objects (including vehicles) |
Structures |
||
|
Weapon systems |
cars and equipment |
||
|
Cultivated biological resources |
Vehicles |
||
|
The cost of transferring ownership of non-produced assets |
Production and household inventory |
||
|
Objects of intellectual property |
Library fund |
||
|
Other fixed assets |
|||
So, the grouping of fixed assets accepted for accounting (budgetary) accounting from January 1, 2017 should be carried out in accordance with the grouping provided for by OKOF (OK 013-2014).
Read also
- New classifiers of fixed assets: OKOF and depreciation groups
- Transition to the use of a new classifier of fixed assets
- About the transition to the new edition of OKOF
- OKOF for medical equipment and instruments
- Accounting for highways transferred to operational management
In the event of contradictions, as well as the absence of positions in the new OKOF codes for accounting objects previously included in groups of material assets, which, according to their criteria, are fixed assets, the commission for the receipt and disposal of assets of the institution may make an independent decision on attributing these objects to the corresponding group of codes . At the same time, the Ministry of Finance draws attention to the fact that with the introduction of a new OKOF from January 1, 2017, during the transition period between years (inter-reporting period), operations to transfer the balances of fixed assets to new groupings should not be carried out (Letter No. 02-07-08 / 78243).
In another Letter of the Ministry of Finance of the Russian Federation dated December 30, 2016 No. 02-08-07 / 79584, it is reported: if material assets, which, in accordance with Instruction 157n, relate to fixed assets, are not included in the new OKOF, then such items are taken into account as fixed assets grouped according to the old OKOF.
In any case, the determination of the OKOF code in disputable situations will be based on a subjective judgment, since there are no direct instructions characterizing the procedure for classifying objects to a certain code of the OKOF subsection in the description (introduction) of the classifier (Letter of the Ministry of Finance of the Russian Federation of September 21, 2017 No. 02-06 -10/61195).
Given this, the presence of errors in the determination of the analytical accounting of property items (machinery, equipment, other fixed assets), which did not lead to incorrect calculation of depreciation (organizational property tax), does not generate deviations in the value of the institution's assets and does not affect the financial decision-making by the reporting user , and, accordingly, the presence of such a distortion in the analytical indicators of the reporting does not affect the reliability of the reporting. In other words, the incorrect definition of analytical accounts is not a basis for recognizing the reporting as unreliable (Letter of the Ministry of Finance of the Russian Federation of September 07, 2017 No. 02-06-10 / 57741).
How to determine the useful life if the object is not included in the OS Classification or in the OKOF?
The classification of fixed assets is the main document for determining the useful life required when registering an object of material assets as a fixed asset, as well as when calculating depreciation for the purposes of not only accounting, but also tax accounting.
As mentioned, from January 1, 2017, such a classification is presented in a new edition. Now fixed assets are presented in it with new OKOF codes.
Despite the fact that the number and names of depreciation groups in the updated classification remained the same, you need to be extremely careful when applying it, since some fixed assets listed in the old classification in one depreciation group, according to the new classification, can be included in another depreciation group.
In order to determine the useful life of a fixed asset that is not included in the OKOF and not mentioned in the OS Classification, it is necessary to follow the provisions of Instruction No. 157n.
In accordance with clause 44 of Instruction No. 157n, if there is no information in the OS Classification that allows determining the useful life of a fixed asset, such a period is set based on the manufacturer's documents. If there is no information in them either, then the period is set on the basis of the decision of the commission of the institution for the receipt and disposal of assets, taken taking into account:
the expected life of this facility in accordance with the expected productivity or capacity;
expected physical wear, depending on the operating mode, natural conditions and the influence of an aggressive environment, the repair system;
regulatory and other restrictions on the use of this facility;
warranty period for the use of the object;
the terms of actual operation and the previously accrued depreciation amount - for objects received free of charge from institutions, state and municipal organizations.
The disputed object of fixed assets can be attributed to several OKOF codes. Moreover, such codes are included in different depreciation groups. Which group to choose to determine the useful life?
According to the explanations given in the Letter of the Ministry of Finance of the Russian Federation dated December 27, 2016 No. 02-07-08 / 78243, in the event of contradictions in determining the OKOF code, the commission for the receipt and disposal of the institution's assets may make an independent decision on attributing the disputed objects to the corresponding group of OKOF codes and determining their useful lives.
At the same time, according to the department, based on the goals of preventing overstatement of expenses associated with depreciation charges (understatement of the taxable base for property tax), when choosing OKOF codes to determine the depreciation group in accordance with the OS Classification, it is advisable to choose the depreciation group with the longest useful life (Letter dated September 21, 2017 No. 02-06-10/61195).
Is it necessary to establish new useful lives and recalculate depreciation for items accepted for accounting before 01/01/2017?
The updated classification of fixed assets is applied to fixed assets put into operation from January 1, 2017 (letters of the Ministry of Finance of the Russian Federation dated 08.11.2016 No. 03-03-РЗ / 65124, dated 06.10.2016 No. 03-05-05-01 / 58129) .
Thus, in relation to fixed assets put into operation (accepted for accounting) before 01/01/2017, the useful life remains the same. You do not need to change it in accordance with the new OS Classification. Therefore, there is no need to recalculate depreciation (Letter of the Ministry of Finance of the Russian Federation of December 27, 2016 No. 02-07-08 / 78243).
How to correctly specify the OKOF code in sec. 2.1 property tax returns?
The property tax declaration, starting with the reporting for 2017, is submitted in a new form approved by Order of the Federal Tax Service of the Russian Federation dated March 31, 2017 No. ММВ-7-21 / [email protected] In comparison with the previous form, the declaration has been supplemented with section 2.1, which provides object-specific information on real estate taxed at the average annual value, indicating cadastral numbers (if any), conditional numbers (if any), inventory numbers (in the absence of cadastral, conditional numbers and if there is an inventory number), OKOF codes and residual value as of December 31 of the tax period.
OKOF code in sec. 2.1 is indicated on line 040. The prescribed format for filling line 040 of Sec. 2.1 of the declaration has 12 digits and corresponds to the code structure adopted in the new classifier (OK 013-2014).
Recall that the grouping of fixed assets in accordance with the new classifier is carried out in relation to objects accepted for accounting from January 1, 2017. With regard to fixed assets accepted for accounting before the specified date, the grouping was carried out in accordance with the old OKOF (OK 013-94). At the same time, no transfers to new groupings are required for these objects.
Taking into account the general requirements for filling in textual, numerical, code indicators of the property tax declaration, such indicators are put down from left to right, starting from the 1st (left) character-place. If to indicate any indicator it is not required to fill in all the character-places of the corresponding field, a dash is put in the unfilled character-places on the right side of the field.
Taking into account the above, as well as the explanations of the Federal Tax Service given in letters dated 05.09.2017 No. BS-4-21 / [email protected], dated August 24, 2017 No. BS-4-21/ [email protected], when filling out section 2.1 of the advance in respect of fixed assets, the coding of which was carried out with nine-digit codes according to the old OKOF (OK 013-94), lines 040 are filled in taking into account the general requirements for filling in code indicators, without taking into account separators in the form of dots. Thus, the nine-digit OKOF code is entered in line 040 from left to right, starting from the 1st (left) character-place with dashes in the unfilled character-places.
Summing up, we highlight several main points related to the application of the new OKOF and OS Classification:
1) the criteria for classifying a material object as fixed assets are established by Instruction No. 157n. If an object is not included in the OKOF or is not recognized as a fixed asset in accordance with the wording specified in the OKOF, this does not mean that it cannot be recognized as a fixed asset for the purposes of accounting;
1) the new OKOF and the Fixed Assets Classification are applied to fixed assets accepted for accounting from 01/01/2017. Items listed as fixed assets before the specified date are subject to accounting (budgetary) accounting in accordance with Instruction 157n with a grouping according to the old OKOF and the useful life of these items established in the OS Classification (as amended before 01/01/2017). It should be noted that in connection with the transition to the new OKOF, operations to transfer the balances of fixed assets to new groupings, as well as operations to recalculate depreciation, are not performed;
3) in the event of contradictions in the application of direct (reverse) transitional between the new and old OKOF, as well as in the absence of positions in the new OKOF for accounting objects previously included in groups of material assets that, according to their criteria, are fixed assets, the commission on receipt and disposal the assets of the accounting entity can make an independent decision on the assignment of these objects to the corresponding group of OKOF codes and the determination of their useful lives;
4) if the disputed object can be attributed to several OKOF codes that are included in different depreciation groups, it is advisable to choose the depreciation group with the longest useful life;
5) when filling out a property tax return in line 040, section 2.1, a 12-digit OKOF code is affixed according to the new classifier, effective from 01/01/2017. For objects accepted for accounting before 01/01/2017, the nine-digit OKOF code is reflected in the specified line from left to right, starting from the 1st (left) character-place with dashes in empty character-places.
fixed assets depreciation property tax
From January 1, 2017, a new All-Russian classifier of fixed assets - OK 013-2014 (SNA 2008) comes into force. This is part of the Unified System for Coding and Classifying Social and Technical and Economic Information in Russia.
OKOF is the main classifier of fixed assets (fixed assets) in Russia. The objects of fixed assets in institutions of the public sector, according to the Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n, include tangible property, regardless of their value, with a useful life of more than 12 months, intended for repeated or permanent use on the right of operational management in the course of activity institutions in the course of performing work, rendering services, exercising state powers (functions), or for managerial needs, institutions that are in operation, in reserve, on conservation, leased, leased (subleasing).
In this article, we will understand what OKOF is and why it is needed.
What does OKOF look like?
The OKOF adopted the following code structure: ХХХ.ХХ.ХХ.ХХ.ХХХ. The first three characters correspond to the code for the type of fixed assets. The following characters correspond to codes from the All-Russian Classifier of Products by Type of Economic Activity OKPD2 OK 034-2014 (KPES 2008). They can consist of two to nine characters, it depends on the length of the code in OKPD2.
When positions from OKPD2 are included in the OKOF, a classification object must be formed that can be used as fixed assets.
If the objects of fixed assets do not have the appropriate groupings in OKPD2 or they need to be classified differently in OKOF, the fourth and fifth characters of the OKOF code have the value 0.
OKOF in 2017
Simultaneously with the new OKOF, a new edition of the Classification of Property, Plant and Equipment will come into effect. This means that from January 1, 2017, organizations will determine depreciation groups and depreciation periods for fixed assets according to the new classifier.
The good news is that the principles for calculating the depreciation of fixed assets that have already been put into operation will remain unchanged. The new rules will apply only to those fixed assets that are newly put into operation.
Old and new OKOF codes can be compared in Rosstandart Order No. 458 dated April 21, 2016.
The obligatory use of OKOF for the purposes of accounting (budgetary) accounting is currently established in the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n. According to paragraphs 45, 53 and 67, for the purposes of accounting (budget) accounting, state (municipal) institutions group fixed assets and intangible assets by types of property corresponding to the classification subsections established by the OKOF.
What to pay attention to in the new year?
It should be noted that some positions disappeared from the old classifier, and in the new one they were replaced by generalizing concepts. For example, the grouping in OK 013-2014 with code 330 “Other machines and equipment, including household inventory, and other objects” contains most of the fixed assets listed in OK 013-94 in subsections 14 0000000 “Machinery and equipment”, 16 0000000 “Inventory production and economic” and 19 0000000 “Other tangible fixed assets”.
It is worth noting that many fixed assets that are listed in one group should be attributed to a completely different one (with a different name, designation). For example, there is no separate grouping for fixed assets from OK 013-2014 320 “Information, computer and telecommunications (ICT) equipment” in OK 013-94, some positions are now included in subsection 14 0000000 “Machinery and equipment”.
There is also no separate grouping for fixed assets from OK 013-2014 400 "Weapon Systems". In the old OKOF, some items are found in subsections 14 0000000 "Machinery and equipment" and 15 0000000 "Means of transport".
In addition, in OK 013-2014 there is a grouping 600 “Costs for the transfer of ownership of non-produced assets”, for which there is no corresponding grouping in OK 013-94.
Separate property items that are included in the current OKOF will not be considered fixed assets from 2017. You can check this in the transition key.
Let's summarize. For objects that were put into operation from January 1, 2017, depreciation groups and useful lives will need to be reflected in the new OKOF. In the Classification, find the required depreciation group by code that matches the object code from the OKOF. The useful life is determined by the depreciation group that includes the object.
We have prepared for you a video "Replacing OKOF codes for OSes registered before 01/01/2017 in the 1C: BGU 8 program"
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