Which group of assets do buildings belong to? Useful life of buildings for accounting and tax purposes

Depreciation is used in connection with the need to keep objects accounted for while attributing their value to expenses. For fixed assets that have a significant price and a long service life, this operation is also necessary to write off their value gradually, which helps to reduce the cost. Depreciation of buildings has a number of specific points that you need to know in order to avoid miscalculations and not fall under the supervision of regulatory authorities.

The most important parameters and principles for the correct depreciation of buildings

It is believed that the ratio of accumulated depreciation charges by the building to its value, is an indicator of the degree of its deterioration, but in practice this is far from always true. The amount of depreciation is rather a normative and purely mathematical value. Depreciation deductions for the building will only comply with the statutory norms when the following parameters necessary for calculation are correctly defined:

• The total cost of the property, which consists not only of the costs of the purchase or construction and related operations, but also increased during completion or revaluation;
• Term beneficial use(hereinafter - SPI) of the object;
• The amount of previously accrued depreciation on the building, when it was accepted from the previously operating owner;
• The method of calculating depreciation, depending on the organizational and legal form and the taxation system used by the organization.

Additional parameters that affect the depreciation of the building are:

• Reconstruction and modernization increase the STI of the facility, the additional value of which is determined by the enterprise independently;
• Conservation from three months and overhaul from a year increase the STI of the building for the same period. No depreciation is charged during this period.

To ensure that depreciation accounting amounts do not cause unnecessary problems with inspection bodies, information on the specified additional parameters must be entered in the inventory card.

Determination of useful life

To calculate depreciation for a building, you need to determine the standard SPI, for which you need to use two documents:

• Government Decree Russian Federation N 1 dated 01.01.2002 for buildings included in cushioning groups from the fourth to the ninth inclusive. In each group, you can find different buildings, based on the structural characteristics given in the decree. It is possible to determine the SPI of an object within the range approved for the corresponding depreciation group;
• To establish the SPI of buildings of the tenth depreciation group, it is necessary to refer to the Decree of the Council of Ministers of the USSR N 1072 of October 22, 1990, which has not yet lost its relevance, since more detailed information in resolution No. 1, except for the indication that the STI is more than 30 years. By dividing the figure "100" by the single rate of depreciation for the building approved by the document, you can set the SPI of the object in years.

Of the coefficients of Decree N 1072, it is necessary to use only those that are defined for buildings in the amount of 3.3 to 0.4 percent, which will correspond to the STI in the range from 30 years 4 months to 250 years (364 - 3000 months). Coefficients above these values ​​correspond to objects deciphered in Resolution N 1 of 01/01/2002 in groups from the fourth to the ninth.

Automation of the accountant's workplace, simplifying accounting, often leads to the fact that, having completely trusted the program, a person does not notice errors that have arisen as a result of a typo when entering balances or other actions of incompetent employees. Therefore, it is never a hindrance to the work to check the established SPIs on buildings and correct incorrectly determined depreciation parameters for buildings before it is revealed by the regulatory authority.

Choosing a depreciation method for buildings

With the help of specialized accounting programs, depreciation on buildings is calculated easily. It is enough to enter all the necessary data into the electronic card of the fixed asset so that the application program accurately performs the required operations.

However, in order to avoid errors, it is necessary not only to know how to calculate the depreciation of a building without applying software, but also navigate confidently when choosing depreciation parameters.

The choice of each of the four methods of calculating depreciation for buildings approved by PBU 6/01 is available to enterprises and individuals using the simplified tax system, since under the OSN, the requirements of Article 259 of the Tax Code of the Russian Federation predetermine only two methods:

• Linear- the most common and simple. The uniform amount of monthly depreciation is found by multiplying the value of the object by the depreciation rate, measured as a percentage. The norm is determined by dividing the number "100" by the SPI of the object in months. Only this method is required to be applied by taxpaying organizations to buildings of 8, 9 and 10 depreciation groups;
• non-linear- more profitable, since the possibility of deducting higher amounts is confirmed by calculation, but in order to accounting it cannot be used . Therefore, having chosen it, the accountant needs to apply two methods per building, which is not very convenient.

Buildings should be depreciated the next month after they are taken into account, regardless of commissioning.

Features of budget accounting for depreciation

Institutions of the public sector by Order of the Ministry of Finance N 157n dated 01.12.2010 are limited in the choice of such depreciation parameters as the accrual method and SPI. Depreciation methods:

• Depreciation deductions in the amount of 100% are made for objects worth up to 40 thousand rubles inclusive when taking into account immovable buildings and when putting them into operation movable;
• For all property worth more than 40 thousand rubles, a straight-line method is applied.

When determining the SPI, unlike others, "state employees" must choose the longest period from the range defined for the depreciation group.

With the actual separation of accounting and accounting for tax purposes in the Russian Federation, the issue of reflecting business transactions in such a way that, on the one hand, optimizes the tax burden, and on the other hand, minimizes the costs associated with maintaining parallel tax accounting, becomes acute.

One of the important issues in the activity of the enterprise is the determination of the useful life for the purposes of accounting and taxation of fixed assets, in particular those that have a service life of more than 30 years, such as buildings and structures.

When determining the useful life of depreciable property for tax purposes, one should be guided by the provisions of Article 258 of the Tax Code of the Russian Federation ():

"Depreciable property is distributed among depreciation groups in accordance with its useful life. The useful life is the period during which an object of fixed assets or an intangible asset serves to fulfill the goals of the taxpayer's activities. The useful life is determined by the taxpayer independently on the date of commissioning of this object of depreciable property in accordance with the provisions of this article and taking into account the classification of fixed assets approved by the Government of the Russian Federation.

The classification of fixed assets used to determine their useful life is established by the Decree of the Government of the Russian Federation "On the classification of fixed assets included in depreciation groups" dated 01.01.2002 No. 1 ().

In accordance with this resolution, buildings with reinforced concrete and metal frames, with walls made of stone materials, large blocks and panels, with reinforced concrete, metal and other durable coatings are classified as fixed assets with a useful life of over 30 years.

In this way, minimum term The useful life of a building that can be established for tax purposes is 30 years and 1 month (361 months).

The Tax Code of the Russian Federation gives the taxpayer the opportunity to independently determine the useful life of a fixed asset within a specific depreciation group.

In this case, the following factors can play a significant role:

engineering features of the building, which will allow to establish a useful life that significantly exceeds the minimum;

organization's tax planning policy.

In this case, the establishment of the smallest of possible dates useful use will significantly increase the expenses of the organization, taken into account when calculating income tax.

The maximum useful life of an object is not limited by regulatory documents.

Clause 1 of the said Decree of the Government of the Russian Federation establishes that the classification of fixed assets approved by it "can be used for accounting purposes."

Given the fact that the concepts of the useful life of a fixed asset in accounting and tax accounting are identical, the values ​​of such a period for taxation and accounting purposes will be the same.

Documentary confirmation of the fact of establishing a certain useful life of a fixed asset can be an act of acceptance and transfer of fixed assets (form No. OS-1), which contains the relevant details. Thus, the establishment of a specific useful life will be certified by the signatures of the members of the selection committee. Thus, the organization has the right to establish any useful life of the building, but not less than 30 years and 1 month for both accounting and taxation purposes.

Nikolay Morozov, Auditor, ACG "Prime Advice"

Answer:

The office non-residential premises acquired by the organization, located on the first floor of a panel residential apartment building, for the purposes of determining the useful life and calculating income tax, in our opinion, in 2016 could be attributed to the subsection "Residentials" OK 013-94. According to the Classification of Fixed Assets, dwellings (residential buildings) are classified as

From January 1, 2017, this object can be attributed to the grouping 210.00.00.00.000 "Buildings (except residential)" of the All-Russian Classifier of Fixed Assets OK 013-2014 (SNA 2008) and to tenth depreciation group(property with a useful life of over 30 years).

Rationale:

In tax accounting in accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, depreciable property is distributed into depreciation groups in accordance with the terms of its useful life. The useful life is the period during which the object of fixed assets serves to fulfill the objectives of the taxpayer's activities.

The useful life is determined by the taxpayer independently on the date of commissioning of the depreciable property in accordance with the provisions of Art. 258 of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1 (hereinafter referred to as the Classification of fixed assets). The list of property that relates to fixed assets is established by the OKOF.

Until January 1, 2017, the All-Russian classifier fixed assets OK 013-94, approved by the Decree of the State Standard of Russia dated December 26, 1994 N 359 (hereinafter - OK 013-94), according to which premises built into buildings and intended for shops, canteens, hairdressers, ateliers, rental points of cultural and household items purpose and household use, kindergartens, nurseries, post offices, banks and other organizations, the purpose of which is different from the main purpose of the building, are part of the main building. Though this clarification concerned the subsection "Buildings (other than residential)", we believe that the above can be attributed to the subsection "Dwellings".

Thus, according to the current OK 013-94, for the purposes of determining the useful life and calculating income tax, non-residential premises located in a residential apartment building can be attributed to the "Residentials" subsection of OK 013-94. According to the Classification of Fixed Assets, dwellings (residential buildings) are classified as tenth depreciation group with a useful life of over 30 years (code 13 0000000).

In connection with the publication of the Order of Rosstandart N 2018-st, OK 013-94, which was in force on January 1, 2017, became invalid.

In introduction to the new OK 013-2014 states that if various premises of the same building (including premises built into buildings) have different owners (including during the privatization of apartments) or are used for various kinds activities, the objects of classification can be separate premises. We believe that non-residential premises located in a residential building can be attributed to the grouping 210.00.00.00.000 "Buildings (except residential)" OK 013-2014.

In this case, the non-residential premises are located on the first floor of a panel residential building.

According to the Classification of Fixed Assets, buildings (other than residential) with durable coatings are classified as tenth depreciation group(property with a useful life of over 30 years). This period is set for buildings (except for residential buildings), with the exception of those included in other groups (with reinforced concrete and metal frames, with walls made of stone materials, large blocks and panels, with reinforced concrete, metal and other durable coatings). In some cases, based on technical characteristics, panel buildings can be classified as seventh depreciation group.

Thus, we believe that in the above situation, based on the characteristics given in the Classification of Fixed Assets, non-residential office space on the ground floor of a panel residential apartment building belongs to the tenth group (property with a useful life of over 30 years) (OKOF OK 013-2014 grouping 210.00.00.00.000 ).

The information is provided by the legal reference system "ConsultantPlus".

Ekaterina,

In accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, depreciable property is distributed among depreciation groups in accordance with its useful life. The useful life is the period during which the object of fixed assets serves to fulfill the objectives of the taxpayer's activities. The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of Art. 258 of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1 (hereinafter referred to as the Classification of fixed assets).

However, on the basis of paragraph 7 of Art. 258 of the Tax Code of the Russian Federation when acquiring used fixed assets for the purpose of applying linear method depreciation for these objects, taxpayers have the right to determine the depreciation rate for this property, taking into account the useful life, reduced by the number of years (months) of operation of this property by previous owners. At the same time, the useful life of these fixed assets can be defined as the useful life established by the previous owner of these fixed assets, reduced by the number of years (months) of operation of this property by the previous owner.
If the period of actual use of this fixed asset by previous owners turns out to be equal to its useful life, determined by the Classification of fixed assets, or exceeding this period, the taxpayer has the right to independently determine the useful life of this fixed asset, taking into account safety requirements and other factors.
Based on the foregoing, the norms of the Tax Code of the Russian Federation give the taxpayer the right to independently decide which procedure for determining the useful life of depreciable property that was in use, he should apply (letter of the Ministry of Finance of Russia dated September 23, 2009 N 03-03-06/1/608):
1) based on the useful life established taking into account the OS Classification (in accordance with paragraph 1 of article 258 of the Tax Code of the Russian Federation);
2) based on the useful life, established taking into account the classification of fixed assets, reduced by the period of actual use by previous owners (in accordance with the first sentence of paragraph 7 of article 258 of the Tax Code of the Russian Federation);
3) based on the useful life established by the previous owner, reduced by the period of actual use by the previous owner (in accordance with the second sentence of paragraph 7 of article 258 of the Tax Code of the Russian Federation).
The procedure for determining the useful life used by the organization is specified in the accounting policy for tax purposes.
If the organization decides to use the second or third of the above options, then the period of operation of fixed assets by the previous owner (owners) must be documented. This has been repeatedly pointed out by specialists from the Ministry of Finance of Russia and tax authorities (see letters of the Ministry of Finance of Russia dated 06.10.2010 N 03-03-06/2/172, dated 05.07.2010 N 03-03-06/1/448, dated 03.08.2005 N 03-03-04/1/142, dated 05/04/2005 N 03-03-01-04/1/209, Federal Tax Service of Russia for Moscow dated 05/29/2007 N 20-12/050167.2, dated 03/24/2006 N 20-12/22859, UMNS of Russia for Moscow dated September 22, 2004 N 26-12/61646). At the same time, the norms of the Tax Code of the Russian Federation do not indicate with what document the previous owner must confirm the useful life established by him and the period of actual operation of the property.
But, for example, in the letters of the Federal Tax Service of Russia for Moscow dated July 7, 2008 N 20-12 / 064109 and dated June 15, 2010 N 16-15 / [email protected] clarifies that unified forms of primary accounting documentation on accounting for fixed assets (approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 N 7), namely, forms N OS-1 and N OS-1a.
Some arbitration courts speak similarly (decision of the Seventh Arbitration Court of Appeal dated November 19, 2012 N 07AP-7618 / 12, decision of the Altai Territory Arbitration Court dated July 20, 2012 N A03-6327 / 2012).
At the same time, earlier the tax authorities expressed a more loyal opinion. So, in the letters of the Ministry of Taxes and Taxes of the Russian Federation for Moscow dated September 20, 2004 N 26-12 / 61278, dated December 25, 2003 N 26-12 / 71974, it is indicated that, in addition to the act in the form N OS-1a, the document serving as the basis for determining the actual life of the building by the previous owners, serves as the technical passport of the building (issued by the BTI based on the results of the primary technical inventory, containing information about the year the building was built and being the documentary basis for maintaining the Unified state register objects of urban planning activities) or a copy or an extract from it indicating the year of construction of the building.
And for the purpose of determining the useful life of a building, the actual life of which by the previous owners exceeds the useful life determined in accordance with the Classification of fixed assets, the taxpayer can use a certificate of the technical condition of the building.
Specialists of the Ministry of Finance of Russia also admit the possibility of using a technical passport as documentary evidence of the life of the OS by previous owners (letter of the Ministry of Finance of Russia dated 03.08.2005 N 03-03-04 / 1/142).
The judges agree with this approach, noting that in order to establish the useful life of fixed assets, taking into account its service life, the previous owners can use the data of the BTI (decree of the Seventeenth Arbitration Court of Appeal dated September 14, 2012 N 17AP-8975 / 12, decision of the Arbitration Court Sverdlovsk region dated 19.06.2012 N A60-10908/2012).