Okof with transcript and group online. Application of the new okof in the accounting of public sector organizations

with changes from 14.05.2018

See also article"OKOF 2018 - apply without errors"

Since January 1, 2017, a new All-Russian classifier of fixed assets has been in force - OKOF OK 013-2014 (SNA 2008), approved by order of the Federal Agency for Technical Regulation and Metrology dated December 12, 2014 No. 2018-st. It replaced the previous All-Russian classifier of fixed assets OK 013-94 (hereinafter, respectively, the new OKOF and the old OKOF).

In this article, we will talk about accounting for fixed assets using the “new” OKOF, and also touch on tax accounting issues.

New OKOF and fixed assets accepted for accounting before January 1, 2017

Tangible assets accepted for accounting as part of fixed assets before January 1, 2017 should be grouped in accordance with OKOF OK 013-94 and the useful life of these items, which is established by the provisions of Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (as amended up to January 1, 2017).

Please note: with the introduction of the new OKOF, during the transition period between financial years, it is impossible to transfer the balances of fixed assets registered before January 1, 2017 to other groups of property, as well as recalculate depreciation.

New OKOF and fixed assets accepted for accounting after January 1, 2017

The grouping of fixed assets that are accepted for accounting from January 1, 2017 must comply with the new OKOF, and the useful lives must comply with Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 (as amended after January 1, 2017).

Note that it is not recommended to search for objects similar to the previous ones in the new OKOF, since the degree of detail of the classification objects has changed. So, in the new OKOF, the grouping of objects is mainly enlarged, as a result of which there is a “shuffling” of objects according to depreciation groups.

Let's give an example: in accordance with Instruction No. 157n, material assets are included in the composition of fixed assets. However, they are not named in the new OKOF and therefore are accepted for accounting as fixed assets with a grouping from the old OKOF (letters of the Ministry of Finance of Russia dated December 27, 2016 No. 02-07-08 / 78243 and dated December 30, 2016 No. 02-08-07 / 79584 ).

New OKOF for tax accounting purposes

Currently, the depreciation group must be determined depending on when the fixed asset was put into operation: before January 1, 2017 or after. In the first case, if the depreciation group to which the fixed asset item is assigned differs from the new tax classification, there is no need to transfer the object to this group, as well as to revise the initial or residual useful life.

If the fixed asset was put into operation after January 1, 2017, when assigning the object to the depreciation group, it is necessary to find its code in the new tax classification. If this is not possible, one should proceed by analogy with the previously applied classification.

The relevant commission chooses the approach to classifying such objects by depreciation groups. The decision on the approach must be fixed in the accounting policy for tax purposes.

How to choose codes for the new OKOF?

Consider an example: an institution has purchased a power source. Until January 1, 2017, this asset was accounted for in accounting as fixed assets with the old OKOF code 14 3222182. The direct transition key indicates that power sources are not fixed assets, and the new OKOF code for this property is not provided.

However, this does not mean that in 2017 the power source should be transferred to inventories. In a situation where the power source is taken into account after January 1, 2017, it should be taken into account and put into operation in accordance with the provisions of Instruction No. 157n and grouping according to OKOF OK 013-94.

Many current items of fixed assets are missing in the new OKOF, in particular, some “household” objects: a refrigerator (not for industrial use), a domestic air conditioner, and so on. Such fixed assets are accounted for as fixed assets on the account in accordance with Instruction No. 157n and OKOF OK 013-94. It does not matter whether they are accepted for accounting before January 1, 2017 or after.

We answer your questions

>Question: Tell me the OKOF of the electricity meter.

Answer: For the electricity meter, you can select the OKOF code 330.26.51 "Equipment for measurement, testing and navigation".

>Question: Interested in which OKOF to put sound equipment (mixer, microphone, radio system, etc.)?

Answer: For the objects indicated in the question, you can choose the OKOF code 320.26.30.11 "Communication equipment transmitting with receiving devices."

>Question: Which OKOF to deliver - a set of educational equipment for an engineering class.

Answer: For the specified fixed asset, it is recommended to consider the code 330.32.99.53.130 - Training demonstrative instruments, equipment and devices.

>Question: Please tell me the OKOF and the useful life for the laminator.

Answer: A laminator is a piece of equipment that fuses 2 pieces of plastic with some paper in between. In the case under consideration, for the indicated fixed asset, it is recommended to consider the code - 330.28.99.11.146 - Machines for film pressing.
As for the useful lives and depreciation groups of fixed assets, they are established on the basis of the Classification, approved. Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (as amended, effective from 01.01.2017) (hereinafter referred to as the Classification). In the Classification, code 330.28.99.11.146 is absent, therefore, according to clause 44 of Instruction No. 157n, in the absence of norms in the legislation of the Russian Federation establishing the useful life of property for the purpose of calculating depreciation, this period is determined based on the recommendations contained in the manufacturer's documents included in complete set of the property, and in the absence of information in the manufacturer's documents, the useful life is determined on the basis of the decision of the commission of the institution for the receipt and disposal of assets.

Article prepared

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.

O 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 the purposes of accounting by public sector organizations, OKOF OK 013-2014 is applied in the cases provided for by federal standards, unless otherwise established by the authorized bodies of state regulation of 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 clauses 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 classification subsections established by 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;
• taking into account the useful life of these 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. This document contains:

• 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 (inter-reporting period), operations to transfer the balances of fixed assets to new groupings, as well as operations to recalculate depreciation .

Tangible assets that, 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, by virtue of OKOF OK 013-94, stage clothing has code 16 3696601, however, in accordance with OKOF OK 013-2014, this accounting object does not apply to fixed assets. In this regard, the budgetary institution takes it into account 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 as part of 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 Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of 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

Question to the auditor

In connection with the transition from January 1, 2017 to the use of the new All-Russian Classifier of Fixed Assets (OKOF), the codes for fixed assets that were on the balance sheet before 01/01/2017 were replaced in the program.

Which OKOF codes to assign to the listed fixed assets if there is no suitable grouping in the new classifier:

• household refrigerators - code 16 2930100;
• household electric stoves - code 16 2930122;
• electrical appliances for cooking - code 16 2930139;
• household washing machines - 16 2930200;
• diesel generator - code 14 2911106;
• electric player - code 14 3230164;
• power supply - code 14 3222182;
• household air conditioners - code 16 2930274.

On January 1, 2017, a new All-Russian classifier of fixed assets, approved. by order of Rosstandart dated December 12, 2014 No. 2018-st (hereinafter - OK 013-2014 (SNA 2008). All-Russian classifier of fixed assets OK-013-94, approved by Resolution of the State Standard of Russia dated December 26, 1994 No. 359 (hereinafter - OK 013-94 ) has expired.

Items of fixed assets accepted for accounting before January 1, 2017 are grouped in accordance with OK 013-94. Useful life and depreciation group, established in accordance with the Classification, approved. Decree of the Government of the Russian Federation of 01.01.2002 No. 1 as amended. until 01.01.2017 (hereinafter referred to as the Classification), do not change.

Items of fixed assets accepted for accounting from January 1, 2017 are grouped in accordance with OK 013-2014 (SNA 2008). Their useful lives are determined in accordance with the Classification as amended, which is effective from 01/01/2017.

In order to switch to the use of the new classifier, by order of Rosstandart dated April 21, 2016 No. 458, direct and reverse keys between the editions of the OKOF were developed. In case of contradictions in the application of transitional keys, as well as the absence of positions in OK 013-2014 (SNA 2008) for accounting objects that, according to their criteria, are fixed assets, the commission of the institution for the receipt and disposal of assets independently assigns objects to the corresponding group of codes OK 013- 2014 (2008 SNA) and determines useful lives.

The principles for grouping objects in the new and old OKOF differ. The new OKOF is focused on the production sector, so there are no fixed assets intended for domestic needs. If it is not possible to define an object in the new classifier of fixed assets, it is necessary to use the approach that was used in the previous classification.

Since the OKOF code will subsequently be used in the preparation of statistical reporting, the old code cannot be left. Therefore, it is necessary to assign a code to an object of fixed assets that is at least remotely similar to the object (conditional).

Thus, a budgetary institution can be recommended to assign the following codes to the fixed assets listed in the question according to OK 013-2014 (SNA 2008):

• refrigerators - code 330.28.25.13.119 "Other refrigeration equipment";
• electric stoves - code 330.28.21.13.129 "Other induction or dielectric heating equipment, not included in other groups" or 330.28.93.15.122 "Kitchen stoves";
• electrical appliances - since the definition of "electrical appliances" is very capacious, one of the proposed options could be code 330.26.51.66 "Tools, instruments and machines for measuring and controlling, not included in other groups";
• washing machines - code 330.28.94.22.110 "Washing machines for laundries";
• diesel generator - code 330.28.29.11.110 "Generators for generating generator or water gas" or 330.30.99.10 "Other means of transport and equipment not included in other groups" (attributing a diesel generator to a fixed asset of a closer value is not presented possible);
• electric player - code 320.26.30.11.190 "Other communication transmitting equipment with receiving devices, not included in other groups" or 330.26.30.1 "Communication equipment, radio or television transmitting equipment";
• power source - code 330.26.51.66 "Tools, instruments and machines for measurement and control, not included in other groups";
• domestic air conditioners - code 330.28.25.12.190 "Other equipment for air conditioning, not included in other groups."

Despite the fact that the listed objects belong to the same type - "Other machinery and equipment, including household inventory, and other objects" (according to the new OKOF), they should be accounted for in accounts 101 04 and 101 06 in the same order.

Anna Gorokhova, Leading Methodologist at BDO UniconOutsourcing

Changes in accounting for fixed assets in 2017 are associated with the introduction of the new All-Russian classifier of fixed assets OK 013-2014 (SNA 2008). Decree of the Government of the Russian Federation dated 01.01.2002 No. 1, which approved the Classification of fixed assets for tax accounting purposes, has also been amended (Regulation of the Government of the Russian Federation dated 07.07.2016 No. 640). In some cases, the amendments will affect the determination of the useful life of newly acquired property.

Recall that for the purposes of tax accounting, from January 1, 2016, property with a useful life of more than 12 months and an initial cost of more than 100,000 rubles is recognized as depreciable. The new limit is valid for property put into operation since 2016. In accounting, the same limit remained - 40,000 rubles.

Depreciable property is distributed into depreciation groups in accordance with its useful life (SLI) (clause 1, article 258 of the Tax Code of the Russian Federation).

From January 1, 2017, organizations will also determine the depreciation periods for fixed assets according to the new Classifier of fixed assets OK 013-2014 (SNA 2008) (approved by order of Rosstandart dated December 12, 2014 No. 2018-st).

The old Classifier of fixed assets OK 013-94, which determined one of the ten groups of depreciable property, will be cancelled.

In the new Classifier of Fixed Assets, the codes of fixed asset objects have completely changed: their numbering has changed. Partly changed and the names of objects. In this regard, amendments were made to the Decree of the Government of the Russian Federation (Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (hereinafter referred to as Resolution No. 1)), which approved the Classification of fixed assets for tax accounting purposes, were amended (Decree of the Government of the Russian Federation of 07.07.2016 No. 640). These changes also come into effect on January 1, 2017.

Fixed assets classifier and transitional keys

In order to simplify the transition to the new Classifier of fixed assets, Rosstandart issued an order "On approval of the direct and reverse transitional keys between the editions of OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian Classifier of Fixed Assets" (Order of Rosstandart dated April 21, 2016 No. 458), which gives tables of correspondence between old and new OKOF codes (the direct transitional key establishes the transition from OK 013-94 to OK 013-2014 (SNA 2008), and the reverse transitional key, on the contrary, the transition from OK 013-2014 (SNA 2008 ) to OK 013-94).

For most objects, the name remains the same, only the code number and the name of the subgroup have changed.

For example, according to the new Classification, the 2nd depreciation group (with a useful life of more than two years and up to three years inclusive) will include computers (the subgroup "Other office machines" with code 330.28.23.23 includes: personal computers and printing devices for them ; servers of various capacities; network equipment of local area networks; data storage systems; modems for local networks; modems for backbone networks).

According to the current (old) Classifier, this subgroup (which includes personal computers and printing devices for them, servers of various performance, network equipment for local area networks, data storage systems, modems for local networks, modems for backbone networks) also belongs to 2- and depreciation group with a useful life of more than two years and up to three years inclusive. But it is called "electronic computing technology" and has the code 14 3020000.

In some cases, specific types of fixed assets are not in the Classifier of fixed assets OK 013-2014, and then the correspondence should be established based on the characteristics of similar or similar objects.

The Classifier of fixed assets OK 013-2014 (SNA 2008) defines fixed assets. These are produced assets used repeatedly or continuously over a long period of time, but not less than one year, for the production of goods and services. Some positions of the current OK 013-94 do not correspond to the new definition of fixed assets. For them, in the column "Position name" of the correspondence table, an entry was made: "They are not fixed assets."

For example, microphones, loudspeakers, headphones, headsets with code 14 3230200, microphones with code 14 3230201, loudspeakers with code 14 3230202, perforators drilling, slotted with code 14 3315443, equipment for linear equipment rooms, amplifiers and low-frequency racks with code 14 3222400 now are not fixed assets.

The accountant uses the codes of the Classifier of fixed assets when filling out the form of federal statistical observation No. 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets". Also, in some cases, the determination of the right to use the UTII system may depend on the OKOF code.

But first of all, the All-Russian Classifier of Fixed Assets is used to determine the depreciation rate of fixed assets in tax accounting, since in accordance with the Tax Code, taxpayers, when determining the depreciation group in which depreciable property should be included, are required to use the Classification of fixed assets approved by Resolution No. 1. A this Classification, in turn, is based on the OKOF classifier.

Classifier of fixed assets for determining the depreciation group and SPI

The useful life is the period (number of months) during which the company expects to use the fixed asset and receive economic benefits from it. Depending on this period, in tax accounting they belong to one or another depreciation group.

When accepting an object for accounting, each organization independently establishes the SPI on the date of its commissioning. But before you set the IRS for the acquired fixed asset, you need to determine which of the ten depreciation groups the object belongs to.

Each group has a minimum and a maximum. An entity may select a PDS within the specific depreciation group in which the fixed asset is included.

If the fixed asset belongs to the type that is not named in the Classification approved by the Government of the Russian Federation, then for such an object the SPI should be established on the basis of technical documentation or manufacturers' recommendations. If there is no SPI in the technical documentation, the organization can use the data from the Classifier of fixed assets. The code of the fixed asset must be found in the OKOF and the depreciation group must be determined according to this code (the ranges of codes in the Classifier are given in addition to the names of fixed assets in the explanation column).

Application of the Classifier of fixed assets in accounting

Decree No. 1, approving the Classification of fixed assets for tax accounting purposes from 2017, states that the Classification should be applied for tax accounting purposes. The provision that the Classification can also be used for accounting purposes has been removed from the text of this resolution. This is quite natural, since tax legislation should not regulate accounting issues. But does this mean that the tax classification can no longer be used in accounting?

The useful life in accounting is the period during which an item of fixed assets should bring economic benefits to the organization, that is, income. In accordance with PBU 6/01 "Accounting for fixed assets" (approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n), the SPI of an item of fixed assets is determined based on:

the expected life of this facility 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, the repair system;

regulatory and other restrictions on the use of this object (for example, the lease term).

Thus, in accounting, an organization can independently determine the SPI without relying on any norms or classifiers.

There is no prohibition on the use of the Classifier of Fixed Assets established for tax purposes in accounting. Most companies use this Classification for accounting purposes, fixing this order in the accounting policy of the organization. This option is chosen to optimize accounting work, to bring accounting and tax accounting closer together (including in order to avoid the need to apply temporary differences).

IDS of fixed assets that were in operation

The new codes and the new Classification will apply to property, plant and equipment acquired after January 1, 2017. And how to determine the SPI if the organization in 2017 had fixed assets that were in operation in its accounting records?

Recall that the company has the right to independently establish in tax accounting the procedure for determining the STI for such fixed assets, while we can proceed from the period that (clause 7 of article 258 of the Tax Code of the Russian Federation):

1) determined by the Classification (that is, as a new object);

2) determined according to the Classification, but reduced by the period of actual use by the previous owner (the period of operation of the fixed asset by the previous owner must be documented, for example, by an act in the OS-1 form);

3) established by the former owner and reduced by the period of its actual use by this owner (these periods must also be documented).

Such options are provided for companies using the straight-line depreciation method. When using the non-linear method, the calculation of depreciation does not depend on the useful life of the fixed asset.

In the first two cases, in 2017, organizations will have to apply the new Classification (of course, this only matters if the SPI of the object has changed in accordance with the new Classification).

If the period of actual use of the fixed asset by the previous owner turns out to be equal to the period determined in accordance with the Classification, or exceeding this period, the company has the right to independently establish the STI, taking into account safety requirements and other factors.

Application of the Classifier of fixed assets when changing the SPI

As a general rule, the SPI is revised when there has been an improvement in the initially established normative indicators of the functioning of the facility as a result of completion, additional equipment, reconstruction, modernization.

Recall that in tax accounting, an increase in the SPI can be made only within the time limits established for the depreciation group in which the fixed asset was previously included. If the useful life after the reconstruction, modernization or technical re-equipment has been increased, the organization has the right to charge depreciation at the new rate calculated based on the new useful life of the fixed asset (letter of the Ministry of Finance of Russia dated 04.08.2016 No. 03-03-06 / 1 /45862). But such a recalculation of the depreciation rate will lead to the fact that the object will be depreciated longer, therefore, in this case, it is more profitable for the organization to charge depreciation at the previous rates.

If, after modernization (reconstruction), the initial cost of the object has changed, but the FDI has remained the same, then the depreciation rate cannot be revised when using the straight-line method in tax accounting, and at the end of the FDI, the fixed asset will not be fully depreciated. However, according to the explanations of the Ministry of Finance of Russia, in this case, organizations are allowed to continue accruing depreciation on a straight-line basis until the cost of the fixed asset is fully paid off and after the end of the FIT, if it was not revised after the modernization (reconstruction) of the fixed asset (letters of the Ministry of Finance of Russia dated 05.07.2011 No. 03-03- 06/1/402, dated 10.09.2009 No. 03-03-06/2/167, dated 12.02.2009 No. 03-03-06/1/57).

When, after modernization (reconstruction), the technical characteristics of the object have changed so much that it began to correspond to the new OKOF code (in 2017, old and new codes will have to be analyzed), the object should be considered as a new fixed asset. In this case, it will be necessary to determine its initial cost and the SPI will need to be re-used using a new Classifier.

And in accounting, SPI is an estimated value. Therefore, the organization has the opportunity, without taking into account any norms, to change (clarify) the SPI in such cases as, for example, modernization or reconstruction, with the reflection of such an adjustment in accounting and reporting. At the same time, the possibility of revising the SPI as an estimated value must be fixed in the accounting policy of the organization.

Hello! In this article, we will talk about the features of the new OKOF, which appeared in 2017 and continues to operate in 2019.

Today you will learn:

1. For what purposes is the classifier used by groups of fixed assets;
2. What changes have affected OKOF;
3. How to correctly correlate the old and new depreciation periods.

Objectives of the OCOF

Each accountant at the enterprise is obliged to control depreciation charges for objects that are on the balance sheet of the enterprise. This helps to respond in a timely manner to depreciation of funds, as well as to upgrade existing equipment.

For these purposes, the all-Russian classifier for fixed assets of the organization was created. It is called OKOF and represents grouped assets by depreciation period.

OKOF plays the following role in the life of the enterprise, as well as the country's economy:

• Coding and systematization of available information in order to simplify accounting operations;
• Compliance with international standards in the field of business operations;
• Assessment of existing fixed assets (their size, important components and general depreciation);
• Improvement of calculations;
• Calculation of the most important internal coefficients of the enterprise associated with indicators of the effective use of fixed assets;
• Identification of the period of carrying out a thorough repair of worn-out objects of balance;
• Information equipment of organizations.

New classifier OKOF 2017

The OKOF, to which everyone has become accustomed for so long, has been operating since 1994. Since then, a lot has changed, and therefore required changes in some of the components of the standards. In this regard, a new OKOF appeared in 2017. Its new name is OK 013-2014.

However, it applies only to new fixed assets of the enterprise. If you already keep records, for example, for equipment, then you do not need to switch to new standards. This affects those assets that were acquired before December 31, 2016.

That is, the acceptance of funds on the company's balance sheet until 2017 allows you not to make adjustments even if the amortization period under the new rules differs from the previous ones. If the company is just starting its operation, then it must comply with the introduced standards.

The code classifier contains 10 main depreciation groups. Their composition and numerical designation have changed.

The changes affected the following features of accounting for fixed assets:

• Some objects have been moved to another group (their depreciation period has changed);
• The number of characters in the designation of assets increased from 9 to 12;
• About 500 assets have been moved to the Materials group.

Back in 2016, the limit for accounting for fixed assets for tax and accounting purposes was increased from 40,000 to 100,000 rubles. According to the rules of tax accounting, the cost of fixed assets, upon commissioning, was allowed to be written off immediately as expenses. According to the accounting rules, this OS must first be registered as a fixed asset and then its value transferred to costs through depreciation.

The next changes will affect movable property. If an organization has purchased vehicles on its balance sheet as fixed assets since 2013, then they were not taken into account as a tax base for calculation.

2019 will give local authorities the right to control this process by providing benefits to enterprises. If the regional administration does not provide such an opportunity, then you will have to pay funds to the treasury.

To determine which depreciation group the OS belongs to, you need to find in the OKOF the code that corresponds to it, then we find this code in the Classification and determine the group itself from the data.

If the object is not found, we are guided by the OKOF 2019 codes assigned to the groups of the highest level. How to use them? We replace the last digit of the code with zero, then discard two characters and do this until we find the desired code in the Classifier.

If the object is not in the OKOF and the Classification, then we determine its useful life, while being guided by the technical documentation (this can be a registration certificate, warranty card), then we set its depreciation group.

Old and new OKOF

To make it easier for you to understand the basis of the new OKOF classifier with depreciation groups, we have prepared a table. It correlates old and new OKOF values.

As you can see, the equipment classifier was combined into a large group. New lines related to the existing rights of the enterprise also appeared.

For each group, the OKOF provides for the name of the object and its code. How to navigate here?

• the first three characters indicate the type of OS;
• the following indicate compliance with codes from the All-Russian Classifier of Products by Type of Economic Activity, approved by order of Rosstat on January 31, 2014 No. 14-st. The number of characters here can be from two to nine numbers, which depends on the length of the code in OKPD2;
• the fourth and fifth characters can take on a zero value if the OS does not have approved groupings in OKPD2 or another classification is needed in OKOF.

Download OKOF 2019 with transcript and search by name HERE

We are moving to the new OKOF 2017

With the advent of a new system of accounting for enterprise assets, accountants face difficulties. In order for the transition to the new classification to be successful, the state developed tabular data with transition keys, including OKOF codes with decryption.

Download transition keys

• direct transitional
• reverse transient

• If there is no corresponding name for the new classifier, choose the most appropriate one from the old one;
• Do not indicate compliance with old and new standards if, according to new standards, the name is excluded from the groups;
• Designate those names in the accepted all-Russian classifier of fixed assets that do not match in the old one;
• If you have any questions, contact the operator on the hotline dedicated specifically for employees of companies (phone numbers are publicly available).

At this time, there is a transitional classifier that has hints, and in order to correctly generate a report, follow a few steps:

• Find out if the code is correctly indicated according to the system in force before the innovations;
• Designate a new identifier according to the correspondence tables;
• Write down the information received in the inventory cards and note that the accounting took place according to the new rules;
• If you have already entered some asset on the balance sheet of the enterprise, then change only its digital designation;
• When attributing OFs to materials that are excluded from the new table, they must be transferred to the appropriate section. This applies only to those assets that have been received since 2017. Everything that was taken into account on the balance sheet earlier does not need to be transferred to the new groups;
• Select amortization period. If there are several suitable groups in the classifier for 1C, designate the one in which this period is the largest.

In order to systematize work at the enterprise, it is possible to issue an internal standard that will explain the norm of compliance of old and new designations in each case. This will avoid many inaccuracies and give justification for the expenses incurred by the company.