Answer
The depreciation group for the vehicle on which the snowplow equipment is installed is determined based on the type of vehicle.
As for snow clearing equipment, the snow clearing blade belongs to the 4th depreciation group. Accordingly, the useful life can be set in the range from over 5 years to 7 years.
In OKOF, a snow blower is an attachment that can be installed on different types of vehicles.
OKOF codes for snow blowers (from 01/01/2017):
330.29.10.59.320 Snow blowers
330.29.10.59.321 Rotary snow blowers
330.29.10.59.322 Snow plows
330.29.10.59.323 Airfield snow plows
330.29.10.59.329 Other snow blowers
OKOF codes for snow blowers (until 01/01/2017):
14 2924430 Snow blowers
14 2924431 Rotary snow blowers on tractors
14 2924432 Rotary snow blowers on a chassis
14 2924433 Small-sized rotary snow blowers
14 2924434 Snow plows on tractors
14 2924435 Snow plows on a chassis
14 2924436 Snow plows on cars (airfield - cleaning)
Snow plows are included in the subclass of fixed assets: Other self-propelled machines and equipment (excavators, bulldozers, scrapers and graders, ditch diggers, sewer cleaners and others) - OKOF code (until 01/01/2017) 14 2924020.
To the 4th depreciation group fixed assets (useful life over 5 and up to 7 years, Classification of fixed assets included in depreciation groups) include:
Machines for clearing tracks of snow, debris and vegetation (OKOF code (from 01/01/2017) 330.30.20.31.115).
Other self-propelled machines and equipment (excavators, bulldozers, scrapers and graders, ditch diggers, sewer cleaners and others) - OKOF code (until 01/01/2017) 14 2924020.
Accordingly, the useful life can be set in the range from over 5 years to 7 years.
As for vehicles on which snow plows are installed, their OKOF code should be determined based on the type of vehicle. See for example:
Which depreciation group does the tractor belong to?
What depreciation group does the forklift belong to?
Which depreciation group does the Truck belong to?
What depreciation group does the Bulldozer belong to?
Additionally
Materials on the topic “Depreciation group”
Which depreciation group does the fixed asset belong to?
Depreciation group is a group of depreciable property objects (fixed assets and intangible assets), formed on the basis of useful lives. The main purpose of a depreciation group is to determine the useful life of an object.
- OKOF - All-Russian Classifier of Fixed Assets
- 300.00.00.00.000 – Machinery and equipment, including household equipment, and other objects
- 330.00.00.00.000 - Other machinery and equipment, including household equipment, and other objects
- 330.22.22.1 — Plastic packaging products
OKOF: code 330.22.22.1
Classifier: OKOF OK 013-2014
Code: 330.22.22.1
Name: Plastic packaging products
Child elements: 5
Depreciation groups: 0
Direct transition keys: 0
Subgroups
Group 330.22.22.1 in OKOF contains 5 subgroups.
- 330.22.22.11 - Bags and bags, including conical ones, of ethylene polymers
- 330.22.22.12 - Bags and bags, including conical ones, of other plastics, except ethylene polymers
- 330.22.22.13 - Boxes, crates, baskets and similar plastic products
- 330.22.22.14 - Bottles, bottles, vials and similar products of plastics
- 330.22.22.19 — Other plastic packaging products
Shock absorption groups
Code 330.22.22.1 does not belong to any depreciation group (based on the appendix to the Decree of the Government of the Russian Federation “On the Classification of fixed assets included in depreciation groups”).
Transition keys
There is no direct transition key from the old OKOF to code 330.22.22.1 of the new OKOF.
2018 okof2.ru - All-Russian classifier of fixed assets with decoding and search
Having considered the issue, we came to the following conclusion:
Expenses for the purchase of a suitcase with a set of tools can be made both through Article 310 “Increase in the cost of fixed assets” of the KOSGU, and through Article 340 “Increase in the cost of inventories” of the KOSGU.
The final decision to classify the acquired property as inventory (fixed assets) can be made by competent officials of the institution within the scope of their powers based on the specific characteristics of the set of tools, taking into account the expected conditions of their use (operation).
Rationale for the conclusion:
According to the Instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n, expenses for the acquisition of objects, which in the future, in accordance with the current accounting procedure, can be taken into account as part of non-financial assets, are included in the corresponding articles of group 300 “Receipt of non-financial assets” of KOSGU.
Thus, expenses for the acquisition of objects related to fixed assets are carried out at the expense of Article 310 “Increase in the cost of fixed assets” of the KOSGU, and expenses for the acquisition of objects related to inventories are carried out at the expense of Article 340 “Increase in the cost of inventories” of the KOSGU.
The conditions for classifying specific types of property as fixed assets are given in paragraphs. 38, 39, 41 of the Instruction approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as Instruction N 157n).
In addition, as a general rule, items of non-financial assets cannot be classified as fixed assets if they must be accounted for as part of inventories in accordance with the requirements of clause 99 of Instruction No. 157n.
One of the main criteria for classifying an object as a fixed asset is its useful life: it must be more than 12 months (clause 38 of Instruction No. 157n).
Even the most superficial analysis of the provisions of Instruction No. 157n shows: the same items of property under different circumstances can be taken into account both as part of fixed assets and as part of inventories.
When assigning material assets to the corresponding group of non-financial assets (fixed assets or inventories), the decisive role is played by the professional judgments of specific officials, which should be based on data on:
— the purpose of material assets;
- the order of their use.
At the same time, only employees of the institution in which the use (operation) of the property will be carried out have complete information to make a balanced and informed decision on this issue.
In order to avoid a subjective approach when assessing by authorized officials the legality of applying in a particular case articles KOSGU 310 “Increase in the value of fixed assets”, 340 “Increase in the value of inventories”, in recent years, specialists from the financial department have invariably formulated the following legal position: the attribution of material assets to fixed assets or material reserves falls within the competence of the recipient of budget funds, who makes a decision on this issue in accordance with the current accounting procedure (see, in particular, letters of the Ministry of Finance of Russia dated November 11, 2013 N 02-06-010/48099, dated 02/27/2012 N 02-07-10/534).
Such a decision is made with the participation of accounting service specialists by the specialized commission of the institution (clause 34 of Instruction No. 157n). According to the requirements of local regulations adopted by the institution, it can be drawn up in writing and must contain a conclusion on the fulfillment of the conditions for accounting as separate fixed assets in relation to the relevant property items or on their inclusion in material inventories.
Taking into account the above, we believe that the cost of purchasing a suitcase with a set of tools can be incurred both through Article 310 “Increase in the cost of fixed assets” of the KOSGU, and through Article 340 “Increase in the cost of inventories” of the KOSGU.
In this case, the final decision on classifying the acquired property as inventory (fixed assets) can only be made by competent officials of the institution within the framework of their powers based on the specific characteristics of the suitcase with a set of tools, taking into account the equipment (pliers, side cutters, file, hammer, scissors according to metal, a set of files, a set of screwdrivers, a tape measure, pliers, long-nose pliers, a hacksaw) and the expected conditions of its use (operation).
For your information:
There are three rules, the observance of which will significantly reduce the likelihood of claims from financial control authorities when acquiring non-financial assets.
1. Already at the stage of making a decision on the acquisition of this or that property in an institution, a “set of arguments” must be formed to justify the application of the relevant article of KOSGU. The result of such work should be a written decision of the commission on receipt and disposal of assets created in the institution on a permanent basis.
2. The institution must formulate a unified approach to classifying acquired material assets as fixed assets or inventories. In other words, cases when similar property relates to both fixed assets and inventories should be excluded.
3. The procedure for applying budget classification when acquiring certain assets (groups of assets) can be agreed upon by the authorized body approving the relevant documents or appendices (explanations) to them (such documents, for example, include estimates, assignments for the provision of state (municipal) services, methodological recommendations (instructions)).
Considering the above, it is easy to conclude: when considering the validity of an institution’s use of budget classification codes when acquiring non-financial assets, as a rule, auditors can reasonably reflect in the audit report of financial and economic activities only their professional judgment, according to which it would be advisable to take certain assets into account as part of the fixed assets or vice versa - as part of inventories. But the validity of classifying an institution’s expenses for the acquisition of property as misuse of budget funds only on the basis of such a judgment is very doubtful. As a result, such a decision can most likely be successfully challenged in the prescribed manner (including in court).
Responsibility for misuse of budget funds cannot be applied in the case where, based on the content of regulatory documents, it is impossible to clearly establish to which budget classification code of a public sector organization the expenses incurred by it should be attributed (expenses could equally be assigned to different budget codes). classification) (clause 14.1 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 22, 2006 N 23).
— Encyclopedia of solutions. The procedure for making a decision on classifying an object as a fixed asset of a state institution;
— Encyclopedia of solutions. Articles 310 “Increase in the cost of fixed assets” and 340 “Increase in the cost of inventories” of KOSGU;
— Encyclopedia of solutions. Misuse of budget funds in the acquisition of non-financial assets.
Prepared answer:
Expert of the Legal Consulting Service GARANT
Advisor to the State Civil Service of the Moscow Region, 1st class Olga Levina
Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor Monaco Olga
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
All consultations in this section
The manufacturer's technical documentation does not indicate the service life of the purchased fixed asset "self-propelled gasoline snow blower".
We believe that a self-propelled gasoline snow blower can be classified as the fourth depreciation group (property with a useful life of more than five years up to seven years inclusive).
Rationale for the conclusion:
According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property is property that is owned by the taxpayer and is used by him to generate income and the cost of which is repaid by calculating depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 40,000 rubles.
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 an item of fixed assets 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 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 (hereinafter referred to as the Classification), approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1.
When assigning a fixed asset item to a depreciation group according to the Classification, one should be guided by the All-Russian Classifier of Fixed Assets OKOF (OK 013-94), approved by Resolution of the State Standard of Russia dated December 26, 1994 N 359.
According to these documents, in our opinion, a self-propelled gasoline snow blower can be classified in the fourth depreciation group (property with a useful life of over five years to seven years inclusive) under OKOF code 14 2944000 “Machinery and equipment for public utilities.”
We would also like to draw your attention to the fact that, according to paragraph 6 of Art. 258 of the Tax Code of the Russian Federation for those types of fixed assets that are not indicated in depreciation groups, the useful life is established by the taxpayer in accordance with the technical conditions or recommendations of the manufacturers. Therefore, to determine the depreciation groups to which such property belongs, and, accordingly, to determine its useful life, you need to use the technical documentation for this fixed asset and, based on the information obtained from this documentation, determine the useful life for it yourself (see for example, letters from the Ministry of Finance of Russia dated January 25, 2010 N 03-03-06/1/21, dated November 16, 2009 N 03-03-06/1/756, as well as a letter from the Ministry of Economic Development and Trade of the Russian Federation dated August 15, 2006 N D19 -73).
This means that when determining the useful life of objects not included in the Classification, organizations can be guided by the technical passport of the manufacturer or other similar technical documentation. If according to these documents the useful life of the fixed asset is not possible, then you can contact the manufacturer with a corresponding request.
For your information:
In accordance with clause 20 of PBU 6/01 “Accounting for fixed assets” in accounting, when accepting fixed assets for accounting, their useful life is determined by the organization independently based on:
The expected useful 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, rental period).
Thus, in accounting, the useful life of an asset can be determined by the organization independently. It should be noted that an organization may (but is not obliged) when determining useful life in accounting, use the Classification of fixed assets established for the purpose of determining useful life in tax accounting, which is specifically indicated in clause 1 of the Decree of the Government of the Russian Federation dated 01.01.2002 N 1.
Experts from the Legal Consulting Service Lilia Fedorova, Elena Melnikova
- Enter the code correctly - in the formatХХХ.ХХ (for example, 330.28), ХХХ.ХХ.X (for example, 330.28.1), ХХХ.ХХ.ХХ (for example, 330.28.13), ХХХ.ХХ.ХХ.Х (for example, 330.28.13.1), ХХХ.ХХ.ХХ.ХХ (for example, 330.28.13.14) or ХХХ.ХХ.ХХ.ХХ.ХХХ (for example, 330.28.13.14.190).
- Make sure that the description of the code and its industry affiliation (see fieldText path) correspond to the classified object.
- A code intended to classify a specific object should not have child codes (see sectionChild codes). If there are any, choose the one that best suits your property.
- Check the correct choice of code using the transition keys (compare the name, industry affiliation and functional purpose with the descriptions given there). The order of connection of classifiers:OKOF2 - OKOF - OKDP - OKPD2 - OKP.
- You can also find the code you need by moving through the code hierarchy below this instruction.
general information
| Code: 330.29.10.59.320 |
| Description: Snow plows |
| Note: This code has child codes. It can be used to classify objects only if it is defined through a direct transition key from the OKOF OK 013-94 code. Otherwise, there is a risk of incorrectly determining the depreciation group. |
| Level: Category (9) |
| Path: 300.00.00.00.000 / 330.00.00.00.000 / 330.29.10.59.320 |
| Text path: MACHINERY AND EQUIPMENT, INCLUDING BUSINESS INVENTORY, AND OTHER OBJECTS/OTHER MACHINERY AND EQUIPMENT, INCLUDING BUSINESS INVENTORY, AND OTHER OBJECTS/Snowplows |
Child codes
There are child codes. There is a risk of incorrectly determining the depreciation group. The use of a high-level code is allowed only if it is defined through a direct transition key from the OKOF OK 013-94 code (Rosstandart order No. 458 dated April 21, 2016). To expand the list of child codes, click on the "+" sign, to collapse - on the "-" sign.
Information about depreciation groups, benefits and preferences
Italics indicate information inherited from higher-level codes.
Information about depreciation groups
| Group number | Note | SPI, months | Maximum % am. awards | Property tax | There are descendants with a different AG | GUARANTEE |
|---|---|---|---|---|---|---|
| Determined in accordance with clause 3 of Art. 258 of the Tax Code of the Russian Federation after the useful life has been established (clause 6 of Article 258 of the Tax Code of the Russian Federation). | This type of fixed asset is not specified in the Classification (clause 6 of Article 258 of the Tax Code of the Russian Federation for tangible assets). | Is established on the basis of operational documentation (clause 6 of Article 258 of the Tax Code of the Russian Federation for tangible assets) | It is installed according to the data for the group corresponding to the period determined from the operational documentation. | Not subject to taxation (clause 1 of Article 374 of the Tax Code of the Russian Federation) | No. |
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