Band saw machine useful life. Depreciation groups of fixed assets

There are a number of documents that are designed to regulate the company’s activities and simplify it. Most organizations own fixed assets, which are means of labor that retain their properties over a long period of use.

Their characteristic feature– long service life (from 12 months and above). It is important to understand that fixed assets are subject to depreciation (in accordance with the groups to which they belong). Groups are determined based on a special classification.

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What are these groups, why is such a classification necessary?

Classification into groups is regulated by the relevant decree of the Government of the Russian Federation dated January 1, 2002. In accordance with this document, there are 10 depreciation groups, each of which has the following subgroups:

• Building.
• Cars and equipment.
• Vehicles.
• Dwellings.
• Perennial plantings.
• Structures and transmission devices.
• Draft animals.

Absolutely Each type of fixed assets has its own personal code. In particular, cultural and recreational facilities belonging to group 6 have the number 12 4528070.

Groups are distributed based on their deadline beneficial use . This concept is defined as the period during which an object can serve to fulfill the goals that the organization faces.

The period must be determined by the businessman independently in accordance with the Tax Code of the Russian Federation (more precisely, according to Article 258).

The period may be extended if reconstruction is carried out, after which the fixed assets are ready for continued use. Finally, if modernization or so-called technical armament is carried out, it can also lead to an increase in the useful life.

If fixed assets were leased, depreciation is calculated in a strictly established manner:

1. Initially, capital investments are depreciated, the cost of which must be reimbursed by the lessee in favor of the lessor.
2. Next comes the capital investment, the cost of which is not reimbursable.
3. After this, those injections that were made into fixed assets operated under a gratuitous use agreement are depreciated.

Intangible assets, along with fixed assets, are included in depreciation groups solely based on how long they last.

The entrepreneur must be aware that if the main asset is not found in the established classification, then he must establish the period of use independently, relying either on the technical conditions of use or on the manufacturer’s recommendations. If the objects are not new, but have been in use for some time, the depreciation rate is calculated based on the period, which is reduced by the period of operation in the previous company.

Classification is necessary so that an organization can keep records. In addition, reporting to the tax authorities also requires a competent approach to dividing fixed assets into groups. For trading companies, classification is carried out not only based on service life, but also other parameters:

• Degree of purpose.
• Type of fixed asset.
• Type of use.
• Business sector, etc.

You can learn about what depreciation is and how it is calculated from the following video:

How to determine the right group?

The classifier is constantly changing - some positions are excluded from some groups and transferred to others. Last changes were produced in 2015. In general, the groups are very broad and primarily differ solely in terms of service life. Besides, in different groups contained different categories fixed assets.

A table that will give general concept about division:

Thus, the classifier of fixed assets makes it possible to clearly determine the procedure for calculating depreciation for various groups, depending on the period of use and manufacturing features. It is important to constantly monitor changes in the classifier (which appear every year) so that the codes are determined correctly and no sanctions are imposed.

According to the accounting policy of the organization, the useful life of fixed assets is determined for the purposes accounting taking into account the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 (hereinafter referred to as the Classification).
The organization purchased a breathalyzer that costs more than 40,000 rubles.
Which depreciation group does it belong to and what is its useful life?

By this issue We adhere to the following position:
Despite the fact that in the Classification and in the All-Russian Classifier of Fixed Assets OK 013-94 (OKOF) (approved by the State Standard of Russia dated December 26, 1994 N 359) (hereinafter referred to as OKOF, OKOF codes, All-Russian Classifier) ​​there is no direct mention of such objects as " breathalyzers", "alcometers", etc., these objects fully comply with the characteristics of the types of OS mentioned in the All-Russian Classifier as part of the class of objects "Medical and Surgical Equipment" (OKOF code 14 3311000).
According to the classification, such objects are classified into the fourth depreciation group with a useful life of over 5 years up to 7 years inclusive.

Justification for the position:
The useful life of fixed assets is the period during which the use of an asset brings economic benefits (income) to the organization (paragraph six of paragraph 4 of PBU 6/01 “Accounting for fixed assets”, hereinafter referred to as PBU 6/01).
The useful life is determined by the organization when accepting the object for accounting based on (clause 20 of PBU 6/01):
- the expected period of use of this object in accordance with the expected productivity or capacity;
- expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, and the repair system;
- regulatory and other restrictions on the use of this object (for example, rental period).
As stated in Decree of the Government of the Russian Federation dated 01.01.2002 N 1, the Classification approved by it in accordance with the Tax Code of the Russian Federation can be used, among other things, for accounting purposes.
When distributing depreciable property objects into depreciation groups in the Classification, in addition to brief characteristics property objects, their codes corresponding to All-Russian classifier.
For the most part The OKOF codes specified in the Classification correspond not so much to specific types of OS objects (specific names) as to enlarged groups.
General structure nine-digit codes for the formation of groupings of objects in OKOF are presented in the form of the following diagram (Introduction to OKOF):
X0 0000000 - section;
XX 0000000 - subsection;
XX XXXX000 - class;
XX XXXX0XX - subclass;
XX XXXXXXX - view.
As a digression, we note that the All-Russian Classifier provides only two sections: 10 0000000 " Material funds" and 20 0000000 "Intangible fixed assets".
According to the Classification, the fourth depreciation group includes, among other things, such a class of property objects as “Medical and surgical equipment”, with the same code OKOF 14 3311000, with the exception (according to the note) of objects under the code OKOF 14 3311010. Note here that the excluded in this case, the subclass of objects with OKOF code 14 3311010 “Medical instruments” is included according to the Classification in the first depreciation group.
According to the All-Russian Classifier, as part of subsection 14 0000000 "Machinery and equipment", class 14 3311000 "Medical and surgical equipment", subclass 14 3311020 "Medical diagnostic devices and equipment (functional diagnostic devices; diagnostic devices: endoscopic, x-ray, radiodiagnostic, ophthalmological, for auscultation, ultrasound, infrared, ultraviolet and others; instruments for sanitary-hygienic and bacteriological research; instruments for clinical diagnostic laboratory tests and others)."
Subclass 14 3311020, in turn, lists the following types of objects:
14 3311220 "Measuring devices for functional diagnostics";
14 3311226 "Instruments for measuring volume and gas composition exhaled and inhaled air and blood";
14 3311230 "Instruments and apparatus for diagnostics (except measuring)";
14 3311239 "Other devices for functional diagnostics";
14 3311240 "Instruments and apparatus for medical laboratory research";
14 3311241 "Medical analyzers for the composition and properties of biological fluids";
14 3311242 "Instruments and measuring devices for sanitary-hygienic and bacteriological research";
14 3311243 "Instruments and apparatus for clinical diagnostic laboratory tests, except analyzers";
14 3311244 "Instruments and apparatus for sanitary-hygienic and bacteriological research, except for measuring";
14 3311245 "Complexes and kits (kits) for clinical diagnostic laboratory tests";
14 3311246 "Complexes and kits (kits) for sanitary-hygienic and bacteriological research";
14 3311247 "Instruments and auxiliary devices for clinical diagnostic, sanitary, hygienic and bacteriological studies of general purpose."
Thus, in our opinion, in accordance with the Classification, breathalyzers (alcometers, etc.) can be unambiguously included in the fourth depreciation group with a useful life of over 5 years up to 7 years inclusive.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Gilmutdinov Damir

Response quality control:
Reviewer of the Legal Consulting Service GARANT
professional accountant Rodyushkin Sergey

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.