Fixed assets are accounted for by each enterprise in accordance with applicable law. Depreciation is charged on this property. To determine the useful life of each object, depreciation groups of fixed assets were developed. This approach allows you to correctly determine what time this or that object should be in operation. Features of this classification will be discussed later.
General definition
The property of the enterprise, which is subject to depreciation and belongs to the category of fixed assets, is divided into groups. Each of them determines the duration of use of a particular variety of assets. According to this classifier, depreciation groups of fixed assets are distributed in accordance with the useful life. The object is put on the balance on the basis of relevant regulations. The company independently determines which category this or that object will belong to.
A concept such as depreciation groups was introduced into accounting for the purpose of correctly calculating income tax. This allows you to keep records in accordance with the law.
The classifier of depreciation groups allows you to determine which group each specific object of fixed assets that the organization owns belongs to. This allows you to evaluate the length of useful life in order to accrue depreciation, determine its rate. In this case, it turns out to perform the correct calculation of deductions to the depreciation fund.
Tax accounting involves the distribution of fixed assets in ten groups. They are sequentially distributed in increasing order of useful life of the facilities.
To determine which depreciation group a particular property belongs to, an accountant is guided by Government Decision No. 1 of January 1, 2002 as amended on April 28, 2018. Here is a complete list of fixed assets and their affiliation with each category. According to this document, the organization assigns a specific code to each unit of fixed assets, and also independently determines its membership in a particular category.
Classification from the first to the fifth group
Depreciation groups with a breakdown should be considered in detail in order to understand the basic principle of the distribution of such objects. Information for convenience is presented in tabular form.
Group | Description |
First | Fixed assets fall into this category, the service life of which is from one to two years inclusive. This can be any equipment with a short lifetime. The first group includes devices involved in the production processes, characterized by quick wear |
Second | It belongs to facilities whose useful lives are two to three years. It can also be appropriate machines, assemblies and devices, cars and trucks, tools that are used by workers in the process of their main activity. Also in this category are plantations with a long growth period, pumping equipment for pumping various liquids |
Third | Depreciation on such property, plant and equipment is charged for a period of three to five years. This category includes devices for performing production tasks, structures and other objects with an appropriate wear period. It can also be radio-electronic communications. |
Fourth | This category includes objects that wear out for five to seven years. It can be buildings, outbuildings and equipment of the corresponding class. This included working cattle, plantations with a long growing period. It can also be reinforced concrete fences, fences or other fences. |
Fifth | A group of depreciation assets that have a useful life of seven to ten years. These are residential and non-residential buildings, cars, trucks, aggregates, components and mechanisms. The fifth group includes tools, as well as fixed assets that were not assigned to other categories. It can also be buildings belonging to the forest industry. |
Classification VI to X groups
This is followed by depreciation groups of fixed assets, which are characterized by the longest life. They wear out over an extended period of time.
Group | Description |
Sixth | This includes objects whose wear term is in the range of 10-15 years. The presented category includes housing complexes and various buildings, cars, ships, other types of vehicles with a long service life. It also should include tools and plantings with a long period of operation, as well as water wells. |
Seventh | A group of depreciation funds that may be in operation for 15-20 years. These are buildings, equipment, vehicles and vehicles that meet certain standards. This may be equipment with a long service life. This group also includes sewage. |
The eighth | These are fixed assets that have been in operation for 20-25 years. This includes certain categories of buildings, as well as devices and machines for transporting goods and passengers, components and mechanisms. It can be tools with a long service life, a product pipeline, a condensate line of the main type |
Ninth | This category is reserved for fixed assets that become unusable for 25-30 years. This includes, among other things, pontoons and moorings, floating and river vehicles |
Tenth | These are fixed assets that are characterized by the longest life. This period is over thirty years and has no limit. This is a special category, which includes residential and non-residential buildings, various equipment that does not lose its qualities for a long time. |
It follows that it is possible to determine, for example, belonging to the depreciation group of a car only on the basis of the relevant documentation of the manufacturer. It clearly states what is the deadline for using the machine. Such an object of vehicles may belong to different depreciation groups. Therefore, it is almost impossible to determine it yourself.
Features of determining the useful life
To determine which depreciation group a particular property belongs to, it will be necessary to consider the established procedure for conducting this process. It should be understood that the lower limit indicated for each group determines the number of months above the specified number. For example, if it is said that for the third group the borders are within 3-5 years, then fixed assets fall into it, which wear out no earlier than three years. The upper bound always implies that this date is inclusive.
For the third group under consideration, the lower limit is determined at the level of three years and one month (in the amount of thirty-seven months), and the upper - five years, or sixty months. Each category reflects the interval during which the object may wear out.
For example, the eighth group includes fixed assets that wear out over 20-25 years. It is within this period that the taxpayer can determine the period when it is necessary to decommission the asset and recalculate it for the correct tax calculation.
The taxpayer independently determines the useful life of the object on the date of putting it on the balance sheet of the enterprise. At the same time, the recommendations given in the Resolution are taken into account. The classification of fixed assets included in depreciation groups facilitates the task, allowing the owner of the facility to correctly determine the useful life.
Classification
It is possible to determine which depreciation group should be assigned to a particular object using the special provision of tax legislation and in accordance with the current Classification. This facilitates the task that the enterprise solves in the process of commissioning the facility, reducing the likelihood of making a mistake.
The classification of fixed assets is called a table, which includes the names of certain production assets that correspond to each category. Classifier code (OKOF) is also indicated here.
Current legislation approved a table in which there are three columns. In the first, the OKOF code is indicated, in the second you can see information about the name of the fixed assets. The third column provides clarifying information. This is a note that allows you to better understand which specific asset is discussed in the second column.
Inside this table, all objects of fixed assets are classified into certain subgroups. This is necessary for a more convenient search for the desired object. Depreciation groups of fixed assets are divided into subgroups.
It is worth noting that, in accordance with tax legislation, the maximum allowable period for the use of fixed assets is not established for depreciation. Some items may not wear out for more than thirty years. This period cannot be limited. Therefore, the upper limit of the permissible life in the Classification is not.
However, according to the rules of tax legislation, a taxpayer is obliged to classify the corresponding asset in one of ten groups. Outside this classification, the facility cannot be operated. The company will have to write off the facility within the time limit set by the selected group. But there is no upper limit in setting the deadline.
If the object is not in the classification
Although the table above fully discloses information on whether an object belongs to the depreciation group of fixed assets, the classification cannot cover the entire spectrum of such property. Therefore, not all types of assets of the type presented can be found in the table.
In this case, difficulties may arise. Which depreciation group corresponds to one or another object? To solve the task, you will need to find the OKOF code, which marks the property. This will determine the appropriate depreciation group. However, such code is not always present. In this case, the task is complicated.
In this case, you need to do differently. To determine the useful life, you need to look at its technical documentation. Here should be indicated the manufacturer's recommendations regarding the period during which the facility will become unusable. This information is specified in the Tax Code. In accordance with the manufacturer's recommendations, terms and depreciation groups are determined.
In some cases, information from the manufacturer, required to put the fixed assets on the balance sheet, is also missing. In this case, the company will not be able to independently resolve a similar issue. In the absence of a classifier of the main depreciation groups, manufacturer information, the useful life can be determined by the Ministry of Economic Development of the Russian Federation. The corresponding request is sent here, after the answer to which the object can be capitalized.
If the facility was in operation
An enterprise may acquire a fixed asset that has already been operated. In this case, depreciation groups also allow you to determine the useful life of the facility. For such fixed assets, depreciation is charged using the straight-line method. In this case, it is necessary to take into account the useful life. It is installed in the usual way. In this case, it will be necessary to subtract the number of years or months during which the facility was operated by another organization or user.
If bookkeeping calculates depreciation by a nonlinear method, the rate will not depend on the useful life. In this case, it will be necessary to determine to which category a particular property belongs. There is a simple rule. The object will be assigned to the same group to which it belonged to the previous owner.
In some cases, it may turn out that the period of actual use of the property by the previous company is equal to the period defined in the Classification. It happens that this period has already been exceeded. In this case, the new user independently sets the useful life of the facility. At the same time, safety requirements and other important factors must be taken into account.
In accordance with the Tax Code of the Russian Federation, they give the company the right to independently determine how long this or that property will be operated. But at the same time, the organization is obliged to confirm with documents that the object subject to depreciation belongs to one or another group. This should be done based on the procedure performed by the previous user after acquiring a new production asset.
Therefore, in the process of acquiring an object that was in use, the company must request from the previous user an acceptance certificate (the form can be drawn up by the seller) or unified forms No. OS-1 or 1a. It can also be documents for tax accounting, which were kept by the transferring party with respect to a particular object, as well as other documentation that can confirm the useful life of the asset. Based on this, an object belongs to a particular group or subgroup.
Change in useful life
The useful life of the facility can be changed, which will affect its membership in the depreciation group. Therefore, in the process of improving the initial qualities of the object, the organization must reflect such changes correctly. The useful lives of fixed assets may be increased or decreased. In the first case, this is possible in the case of completion, reconstruction, conversion or modernization of the facility.
In some cases, the useful life may be reduced. This is due to some features of the use of fixed assets or in the case of establishing the fact of obsolescence of the unit.
It is worth noting that in such cases, changes in the useful life can only be performed within the group to which the object was originally assigned. You cannot transfer it to another group. This is the basic rule that an enterprise must comply with. This feature must be taken into account when putting property on the parish. It is necessary to determine in advance at what time intervals it will be possible to operate the facility.
Accounting
It is worth noting that the depreciation groups specified in the Classification cannot be used for accounting purposes. This norm has lost its force on January 1, 2017.
For this reason, in the process of organizing accounting, setting the useful lives of objects, they rely on regulations. They were installed for accounting.
When the useful life of the asset is determined, this information is displayed in the inventory card. It is planted for each object of fixed assets. Cards are kept in accordance with the established form of OS-6.
Useful life in accounting
If the organization determines the useful life of the facility on its own, it is guided to reflect the relevant information in accounting by the provisions of RAS 6/01 p. 20.
In this case, the duration of the intended operation of the facility is set as follows:
- The expected period of use is taken into account, which depends on the expected capacity and performance of the asset.
- Physical wear and tear is also taken into account . This characteristic depends on the number of shifts at the enterprise, environmental conditions, the influence of aggressive substances, as well as the fundamental principles of repair. Other factors may be considered.
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