Once upon a time there was an old man and an old woman, they had a daughter, Alyonushka, and a son, Ivanushka. An old man...
The grouping "BUILDINGS (EXCEPT RESIDENTIAL)" includes non-residential buildings in whole or in part, not intended for use as housing and representing architectural and construction objects, the purpose of which is to create conditions (protection from atmospheric influences, etc.) for labor, social - cultural services for the population, storage of material values, etc. This type of fixed assets also includes landing stages with buildings erected on them and similar "floating" buildings. The structure of non-residential buildings and their parts also includes fittings, devices and equipment that are their integral parts, as well as historical monuments identified primarily as non-residential, i.e. the total useful area of non-residential premises which occupies at least 50% of the total useful residential and non-residential area.
Non-residential buildings can be objects such as warehouses, garages and industrial buildings, commercial (retail) buildings, buildings for entertainment events, hotels, restaurants, schools, hospitals, prisons, etc. The premises of prisons, colonies, detention centers, barracks for prisoners, barracks for the military, dormitories of correctional and educational colonies, medical correctional institutions, schools and hospitals are considered as non-residential buildings, despite the fact that they can serve as a place of residence.
The object of classification of this type of fixed assets is each separate building. If the buildings are adjacent to each other and have a common wall, but each of them is an independent structural unit, they are considered separate objects.
External extensions to the building that have independent economic significance, stand-alone boiler house buildings, as well as outbuildings (warehouses, garages, fences, sheds, fences, wells, etc.) are independent objects.
In cases where different premises of the same building (including premises built into buildings) have different owners (including in the case of privatization of apartments) or are used for different types of activities, separate premises may be objects of classification.
Buildings include communications inside buildings necessary for their operation, such as: a heating system, including a boiler plant for heating (if the latter is located in the building itself); internal network of water supply, gas pipeline and sewerage with all devices and equipment; internal network of power and lighting wiring with all lighting fittings, internal telephone and signaling networks, ventilation devices for general sanitary purposes, lifts and elevators.
Boiler plants built into buildings (boiler rooms, heat points), including their equipment as accessories, also belong to buildings. Fixed assets of stand-alone boiler houses are accounted for in the relevant groupings.
Water, gas and heat-conducting devices, as well as drainage devices, are included in buildings, starting from the inlet valve or tee near the buildings, or from the nearest manhole, depending on the place where the supply pipeline is connected.
Electric lighting wiring and internal telephone and signaling networks are included in buildings, starting from an inlet box or cable terminations (including box and couplings) or bushings (including the bushings themselves).
Foundations under all kinds of objects, such as boilers, generators, machine tools, machines, apparatuses and others located inside buildings, are not included in the building, except for the foundations of large-sized equipment. The foundations of these objects are part of the objects installed on them, the foundations of large-sized equipment, constructed simultaneously with the construction of the building, are part of the building. They, like a number of other specialized engineering and construction structures, are integral parts of the buildings themselves.
Mobile homes for industrial purposes (workshops, boiler rooms, kitchens, automatic telephone exchanges, etc.) and non-industrial purposes (residential, domestic, administrative, and others) are buildings, the equipment installed in them is related to machinery and equipment or other groups of fixed assets, respectively.
The grouping "BUILDINGS (EXCEPT RESIDENTIAL)" includes non-residential buildings in whole or in part, not intended for use as housing and representing architectural and construction objects, the purpose of which is to create conditions (protection from atmospheric influences, etc.) for labor, social - cultural services for the population, storage of material values, etc. This type of fixed assets also includes landing stages with buildings erected on them and similar "floating" buildings. The structure of non-residential buildings and their parts also includes fittings, devices and equipment that are their integral parts, as well as historical monuments identified primarily as non-residential, i.e. the total useful area of non-residential premises which occupies at least 50% of the total useful residential and non-residential area.
Non-residential buildings can be objects such as warehouses, garages and industrial buildings, commercial (retail) buildings, buildings for entertainment events, hotels, restaurants, schools, hospitals, prisons, etc. The premises of prisons, colonies, detention centers, barracks for prisoners, barracks for the military, dormitories of correctional and educational colonies, medical correctional institutions, schools and hospitals are considered as non-residential buildings, despite the fact that they can serve as a place of residence.
The object of classification of this type of fixed assets is each separate building. If the buildings are adjacent to each other and have a common wall, but each of them is an independent structural unit, they are considered separate objects.
External extensions to the building that have independent economic significance, stand-alone boiler house buildings, as well as outbuildings (warehouses, garages, fences, sheds, fences, wells, etc.) are independent objects.
In cases where different premises of the same building (including premises built into buildings) have different owners (including in the case of privatization of apartments) or are used for different types of activities, separate premises may be objects of classification.
Buildings include communications inside buildings necessary for their operation, such as: a heating system, including a boiler plant for heating (if the latter is located in the building itself); internal network of water supply, gas pipeline and sewerage with all devices and equipment; internal network of power and lighting wiring with all lighting fittings, internal telephone and signaling networks, ventilation devices for general sanitary purposes, lifts and elevators.
Boiler plants built into buildings (boiler rooms, heat points), including their equipment as accessories, also belong to buildings. Fixed assets of stand-alone boiler houses are accounted for in the relevant groupings.
Water, gas and heat-conducting devices, as well as drainage devices, are included in buildings, starting from the inlet valve or tee near the buildings, or from the nearest manhole, depending on the place where the supply pipeline is connected.
Electric lighting wiring and internal telephone and signaling networks are included in buildings, starting from an inlet box or cable terminations (including box and couplings) or bushings (including the bushings themselves).
Foundations under all kinds of objects, such as boilers, generators, machine tools, machines, apparatuses and others located inside buildings, are not included in the building, except for the foundations of large-sized equipment. The foundations of these objects are part of the objects installed on them, the foundations of large-sized equipment, constructed simultaneously with the construction of the building, are part of the building. They, like a number of other specialized engineering and construction structures, are integral parts of the buildings themselves.
Mobile homes for industrial purposes (workshops, boiler rooms, kitchens, automatic telephone exchanges, etc.) and non-industrial purposes (residential, domestic, administrative, and others) are buildings, the equipment installed in them is related to machinery and equipment or other groups of fixed assets, respectively.
Classifier: OKOF OK 013-2014
Code: 210.00.00.00.000
Name: Buildings (except residential)
Child elements: 4
Depreciation groups: 6
Code in 2008 SNA: AN1121
Name in the 2008 SNA: Non-residential buildings
Direct transition keys: 1
Grouping 210.00.00.00.000 in OKOF contains 4 subgroups.
In the classification of fixed assets included in depreciation groups, code 210.00.00.00.000 is listed in the following groups:
The grouping "BUILDINGS (EXCEPT RESIDENTIAL)" includes non-residential buildings in whole or in part, not intended for use as housing and representing architectural and construction objects, the purpose of which is to create conditions (protection from atmospheric influences, etc.) for labor, social - cultural services for the population, storage of material values, etc.
This type of fixed assets also includes landing stages with buildings erected on them and similar "floating" buildings. The structure of non-residential buildings and their parts also includes fittings, devices and equipment that are their integral parts, as well as historical monuments identified primarily as non-residential, i.e. the total useful area of non-residential premises which occupies at least 50% of the total useful residential and non-residential area.
Non-residential buildings can be objects such as warehouses, garages and industrial buildings, commercial (retail) buildings, buildings for entertainment events, hotels, restaurants, schools, hospitals, prisons, etc. The premises of prisons, colonies, detention centers, barracks for prisoners, barracks for the military, dormitories of correctional and educational colonies, medical correctional institutions, schools and hospitals are considered as non-residential buildings, despite the fact that they can serve as a place of residence.
The object of classification of this type of fixed assets is each separate building. If the buildings are adjacent to each other and have a common wall, but each of them is an independent structural unit, they are considered separate objects.
External extensions to the building that have independent economic significance, stand-alone boiler house buildings, as well as outbuildings (warehouses, garages, fences, sheds, fences, wells, etc.) are independent objects.
In cases where different premises of the same building (including premises built into buildings) have different owners (including in the case of privatization of apartments) or are used for different types of activities, separate premises may be objects of classification.
Buildings include communications inside buildings necessary for their operation, such as: a heating system, including a boiler plant for heating (if the latter is located in the building itself); internal network of water supply, gas pipeline and sewerage with all devices and equipment; internal network of power and lighting wiring with all lighting fittings, internal telephone and signaling networks, ventilation devices for general sanitary purposes, lifts and elevators.
Boiler plants built into buildings (boiler rooms, heat points), including their equipment as accessories, also belong to buildings.
Fixed assets of stand-alone boiler houses are accounted for in the relevant groupings.
Water, gas and heat-conducting devices, as well as drainage devices, are included in buildings, starting from the inlet valve or tee near the buildings, or from the nearest manhole, depending on the place where the supply pipeline is connected.
Electric lighting wiring and internal telephone and signaling networks are included in buildings, starting from an inlet box or cable terminations (including box and couplings) or bushings (including the bushings themselves).
Foundations under all kinds of objects, such as boilers, generators, machine tools, machines, apparatuses and others located inside buildings, are not included in the building, except for the foundations of large-sized equipment. The foundations of these objects are part of the objects installed on them, the foundations of large-sized equipment, constructed simultaneously with the construction of the building, are part of the building. They, like a number of other specialized engineering and construction structures, are integral parts of the buildings themselves.
Mobile homes for industrial purposes (workshops, boiler rooms, kitchens, automatic telephone exchanges, etc.) and non-industrial purposes (residential, domestic, administrative, and others) are buildings, the equipment installed in them is related to machinery and equipment or other groups of fixed assets, respectively.
Answer
Buildings belong to 4 to 10 depreciation groups depending on their type.
Rationale
The classification of fixed assets included in depreciation groups determines:
To fourth depreciation group(useful life over 5 years and up to 7 years) include "Buildings (except residential)" - "Buildings made of film materials (air-supported, pneumoframe, tent, etc.); mobile all-metal; mobile wood-metal; kiosks and stalls made of metal structures, fiberglass, pressed boards and wood” (OKOF Code 210.00.00.00.000).
To fifth depreciation group(useful life over 7 years and up to 10 years) include "Buildings (except residential)" - "Capable and mobile buildings" (OKOF Code 210.00.00.00.000).
To sixth depreciation group(useful life of over 10 years to 15 years inclusive) include "General-purpose residential buildings" - "frame-reed and other lightweight dwellings" (OKOF code 100.00.20.10).
To seventh depreciation group(useful life of over 15 years and up to 20 years) include "Buildings (except residential)" - "Wooden, frame and panel, container, wood-metal, frame-sheathing and panel, adobe, mud, adobe and other similar" (OKOF code 210.00.00.00.000).
To eighth depreciation group(useful life over 20 years and up to 25 years) include “Buildings (except residential)” - “Frameless buildings with lightweight masonry walls, reinforced concrete, brick and wooden columns and pillars, with reinforced concrete, wooden and other ceilings; wooden buildings with block-beam or log chopped walls; bunded structures” (OKOF code 210.00.00.00.000).
To ninth depreciation group(useful life over 25 years and up to 30 years) include "Buildings (except residential)" - "Vegetable - and fruit storage with stone walls, reinforced concrete or brick columns, reinforced concrete coatings" (OKOF code 210.00.00.00.000).
To tenth depreciation group(useful life over 30 years) include "Buildings (except residential)" - "Buildings, except for 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).
"Residential buildings and premises" - "dwellings, except for those included in other groups" (OKOF code - 100.00.00.00).
Note
The fourth depreciation group - property with a useful life of more than 5 years up to 7 years inclusive;
Fifth depreciation group - property with a useful life of more than 7 years to 10 years inclusive;
Sixth depreciation group - property with a useful life of more than 10 years to 15 years inclusive;
Seventh depreciation group - property with a useful life of more than 15 years to 20 years inclusive;
Eighth depreciation group - property with a useful life of over 20 years up to 25 years inclusive;
Ninth depreciation group - property with a useful life of over 25 years to 30 years inclusive;
The tenth depreciation group is property with a useful life of over 30 years.
Additionally
Materials on the topic "Depreciation group"
Which depreciation group does the asset belong to?
Depreciation group — a group of depreciable property (fixed assets and intangible assets) formed on the basis of useful lives. The main purpose of the depreciation group is to determine the useful life of an object.
Question: The organization purchased non-residential premises for an office on the ground floor of a panel residential apartment building.
To what depreciation group can this non-residential premises be attributed for the purpose of calculating income tax?
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, from January 1, 2016, can be attributed to the grouping 210.00.00.00.000 “Buildings ( except for residential)” of the All-Russian Classifier of Fixed Assets OK 013-2014 (SNA 2008) (adopted and put into effect by the Order of Rosstandart dated December 12, 2014 N 2018-st) (hereinafter - OK 013-2014) and to the tenth depreciation group (property with a period useful life 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, 2016, the All-Russian classifier of fixed assets OK 013-94, approved by the Decree of the State Standard of Russia of December 26, 1994 N 359 (hereinafter - OK 013-94), is in force, according to which premises built into buildings and intended for shops, canteens, hairdressers , ateliers, rental centers for cultural and household items and household items, kindergartens, nurseries, post offices, banks and other organizations whose purpose is other than the main purpose of the building, are part of the main building. Despite the fact that this clarification referred to the “Buildings (other than residential)” subsection, we believe that the above can also be referred to the “Dwellings” subsection.
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 assigned to the 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, the previously valid OK 013-94 is no longer valid from January 1, 2016.
The introduction to the new OK 013-2014 states that if different premises of the same building (including premises built into buildings) have different owners (including during the privatization of apartments) or are used for different types of activities, the objects of classification may be separate rooms. 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 (except for residential buildings) with durable coatings belong to the 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 the technical characteristics, panel buildings can be assigned to the 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) (code 11 0000000 OK 013 -94).
Question: The organization purchased non-residential premises for an office on the ground floor of a panel residential apartment building. To what depreciation group can this non-residential premises be attributed for the purpose of calculating income tax?
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, from January 1, 2016, can be attributed to the grouping 210.00.00.00.000 “Buildings ( except for residential)” of the All-Russian Classifier of Fixed Assets OK 013-2014 (SNA 2008) (adopted and put into effect by the Order of Rosstandart dated December 12, 2014 N 2018-st) (hereinafter - OK 013-2014) and to the tenth depreciation group (property with a period useful life 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, 2016, the All-Russian classifier of fixed assets OK 013-94, approved by the Decree of the State Standard of Russia of December 26, 1994 N 359 (hereinafter - OK 013-94), is in force, according to which premises built into buildings and intended for shops, canteens, hairdressers , ateliers, rental centers for cultural and household items and household items, kindergartens, nurseries, post offices, banks and other organizations whose purpose is other than the main purpose of the building, are part of the main building. Despite the fact that this clarification referred to the “Buildings (other than residential)” subsection, we believe that the above can also be referred to the “Dwellings” subsection.
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 assigned to the 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, the previously valid OK 013-94 is no longer valid from January 1, 2016.
The introduction to the new OK 013-2014 states that if different premises of the same building (including premises built into buildings) have different owners (including during the privatization of apartments) or are used for different types of activities, the objects of classification may be separate rooms. 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 (except for residential buildings) with durable coatings belong to the 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 the technical characteristics, panel buildings can be assigned to the 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) (code 11 0000000 OK 013 -94).
In order to bring accounting and tax accounting closer together when establishing a SPI for fixed assets, it is recommended to establish the same SPI for tax and accounting purposes. For this, it is more convenient to use the OS Classification approved (Article 258 of the Tax Code of the Russian Federation, PBU 6/01).
OS classification does not contain an object - an office space. However, in the introduction to the OKOF, which is the basis of the Classification, it is said that the premises built into buildings are part of the main building. Accordingly, the depreciation group and the period of use of the OS - office must be set according to the depreciation group business center where the office is located.
According to the Classification of Fixed Assets, 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 assigned to the 10th depreciation group with a useful life over 30 years.
How to set the useful life of an asset in accounting
The useful life of a fixed asset for accounting purposes can be determined by the commission in two ways:
First way. According to the rules established in paragraph 20 of PBU 6/01, the useful life is determined based on the following factors:
For more information on determining the useful life by classification, see How to determine the period during which property will be depreciated in tax accounting.
Fix the chosen option for determining the useful life of a fixed asset in the accounting policy for accounting purposes.
Set the useful life of the fixed asset by order of the head, drawn up in any form. In the future, this period can be reviewed only after the reconstruction, modernization, completion or additional equipment of the fixed asset. In all other cases, the useful life of a fixed asset cannot be revised, regardless of whether or not the fixed asset is operated after the end of the previously established useful life. This procedure follows from paragraph 6 of clause 20 of PBU 6/01 and clauses of the Guidelines approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.
The chief accountant advises: set the same useful life of the fixed asset for the purposes of accounting and tax accounting. And then you do not have to reflect temporary differences (clause 8 PBU 18/02).
Please note: the useful life of a fixed asset, established in accounting, is important when calculating property tax. This is due to the fact that property tax is calculated from the residual value of the fixed asset formed in accounting (clause 1 of article 375 of the Tax Code of the Russian Federation).
The longer the useful life of a fixed asset established for accounting purposes, the longer the organization will pay property tax. Accordingly, the shorter the term, the smaller the amount of property tax the organization will pay to the budget.
Therefore, if in accounting the useful life is set less than in tax accounting, then it is possible that during the audit the tax inspectorate will require to justify this. To eliminate these disagreements, in the order, justify the differences in terms for the purposes of accounting and tax accounting.
Elena Popova, State Adviser of the Tax Service of the Russian Federation, 1st rank
How to determine the period during which the property will be depreciated in tax accounting
In tax accounting, depreciate property over its useful life.
Basic Rules
The useful life of the fixed asset is determined independently according to the following rules:
The useful life of fixed assets that were in operation is determined in a special manner (see How to calculate the depreciation of fixed assets that were in operation in tax accounting).
Situation: how to determine the useful life of a fixed asset in tax accounting: as any period provided for by a depreciation group, or as a maximum period established for a depreciation group
When determining the useful life of a fixed asset, you can choose any period corresponding to the time interval that is provided for a particular depreciation group Classificationapproved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1. The Tax Code of the Russian Federation does not contain any restrictions on this issue, but, on the contrary, provides the organization with the opportunity to independently determine the useful life (clause 1, article 258 of the Tax Code of the Russian Federation). The legitimacy of such a conclusion is confirmed by arbitration practice (see, for example, the decision of the Federal Antimonopoly Service of the West Siberian District of September 3, 2010 No. A27-24526 / 2009).
Situation: how to determine the useful life of a fixed asset in tax accounting if it is not provided for in the Classification, and there are no technical conditions and recommendations from the manufacturer
You can determine the depreciation group and useful life by contacting the Ministry of Economic Development of Russia with a corresponding request.
The organization must independently determine the useful life of a fixed asset, taking into account the following rules:
Such rules are established by paragraphs and articles 258 of the Tax Code of the Russian Federation.
If the fixed asset is not mentioned in the Classification, and there is no technical documentation for it, you can determine the depreciation group and useful life by contacting the Ministry of Economic Development of Russia with a corresponding request. Such recommendations are contained in the letter of the Ministry of Finance of Russia dated November 3, 2011 No. 03-03-06 / 1/711.
In addition, in such situations, depreciation is allowed according to uniform rates, approved by the Decree of the Council of Ministers of the USSR of October 22, 1990 No. 1072. However, the legitimacy of using these rules, most likely, will have to be defended in court. In arbitration practice, there are examples of court decisions confirming the validity of this approach (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation dated January 11, 2009 No. VAS-14074/08, the decisions of the Federal Antimonopoly Service of the West Siberian District of May 5, 2012 No. A27-10607 / 2011, Far Eastern District of May 19, 2010 No. A16-1033 / 2009 and December 29, 2009 No. F03-5980 / 2009, North-Western District of September 15, 2008 No. A21-8224 / 2007).
From Decree of the Government of the Russian Federation of 01.01.2002 No. 1
On the Classification of Fixed Assets Included in Depreciation Groups (as amended as of December 10, 2010)
From the Decree of the State Standard of Russia of December 26, 1994 No. 359, 013-94, OK 013-94
OK 013-94 All-Russian classifier of fixed assets (OKOF) (with Amendment No. 1)
- Paragraph 1
- according to the rules established in paragraph 20 PBU 6/01;
- according to the Classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1.
- the time during which they plan to use the fixed asset to generate income. Including for management needs, production, performance of work, provision of services;
- the period after which the fixed asset is expected to be unsuitable for further use, that is, physically worn out or obsolete. At the same time, the mode (number of shifts) and the negative operating conditions of the fixed asset, as well as the system or frequency of repairs are taken into account;
- regulatory and other restrictions on the use of a fixed asset (for example, the lease term).
- Point 2
- first of all, be guided by the Classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1, paragraph 3, Art. 258 Tax Code of the Russian Federation
- Classifications, then set its useful life based on the manufacturer's recommendations and (or) specifications.
- first of all, you need to be guided by the Classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1. In this document, fixed assets, depending on their useful life, are combined into 10 depreciation groups and arranged in ascending order of useful life (clause 3, article 258 of the Tax Code of the Russian Federation). To determine the useful life, find the name of the fixed asset in the Classification and see which group it belongs to;
- if the fixed asset is not indicated in the Classification, then its useful life can be determined based on the manufacturer's recommendations and (or) technical specifications.
- Point 3
- Item 4
The object of classification of this subsection is each separate building. If the buildings are adjacent to each other and have a common wall, but each is an independent constructive whole, they are considered separate objects.
External extensions to the building that have independent economic significance, stand-alone boiler house buildings, as well as outbuildings (warehouses, garages, fences, sheds, fences, wells, etc.) are independent objects.
Premises built into buildings and intended for shops, canteens, hairdressers, ateliers, rental centers for cultural and household items and household items, kindergartens, nurseries, post offices, banks and other organizations, the purpose of which is different from the main purpose of the building, includes within the main building.
