Frying cabinet. The procedure for transition to a new office and updated classification of wasps
Operated until 2017 All-Russian classifier fixed assets (OKOF), approved by the Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359 (hereinafter - OK 013‑94). It has been relevant for 20 years. Of course, during this time changes were made to OKOF, but in reality the classifier required global changes, since many of the terms and concepts specified in it were far from the realities of the current time.
The new OKOF was developed in accordance with the United Nations System of National Accounts (2008 SNA), European Commission, Organizations economic cooperation and development, International currency board and Groups World Bank, as well as with the All-Russian Classifier of Products by Type economic activity(OKPD2) OK 034‑2014.
Let us recall that in 2017, the service life of some fixed assets for depreciation purposes changed due to the introduction of the new OKOF classifier (All-Russian Classifier of Fixed Assets). It remains relevant in 2019. In this article we will look at how accountants should apply this classifier.
Also on this page you can download the new OKOF 2019 and depreciation groups with decoding.
Classification objects in OKOFThe objects of classification in OKOF are fixed assets. Fixed assets are produced assets that are used repeatedly (constantly) over a long period of time (but not less than one year) to provide market (non-market) services and to produce goods.
Fixed assets (assets) are divided into two categories:
1. Material:
- buildings and constructions;
- cars and equipment;
- measuring and control instruments and devices;
- homes;
- computer and office equipment;
- vehicles;
- tool;
- production and household equipment;
- working, productive and breeding livestock;
- perennial plantings, etc.
2. Intangible:
- computer software;
- Database;
- original works of entertainment, literature or art;
- high-tech industrial technologies;
- other intangible fixed assets that are objects of intellectual property and the use of which is limited by the ownership rights established on them.
Due to the fact that OKOF is a complete, regularly updated classifier of fixed assets, it is necessary for accounting and taxation. On its basis, a Classification of fixed assets that are included in depreciation groups was created (Resolution of the Government of the Russian Federation dated January 1, 2002 N 1).
Classification is used to determine the depreciation group of an object, which is necessary to determine its life. beneficial use. Based given period income tax is charged. The classification can also be used for accounting purposes.
OKOF is a more detailed and detailed reference book compared to the Classification of fixed assets that are included in depreciation groups. In the Classification, as a rule, groups of fixed assets are indicated at the class level, and in OKOF, fixed assets are indicated to the type, that is, in more detail.
In order to determine the depreciation group, and, therefore, the depreciation rate, you must first determine the OKOF code of a specific fixed asset. After this (based on the OKOF code), you need to determine the depreciation group according to the Classification of fixed assets included in depreciation groups.
OKOF 2018 and its structureOKOF 2019 was adopted by order of Rosstandart dated December 12, 2014 No. 2018-st. Abbreviated name OK 013-2014 (SNA 2008). Accountants should use it.
Since 2017 previous version OKOF (OK 013-94), approved by Decree of the State Standard of Russia No. 359, has ceased to be valid.
As was previously the case, OKOF contains ten depreciation groups. At the same time, some assets were transferred to other groups. The new OKOF classifier for 2019 can be downloaded using this button:
OK 013-2014 (SNA 2008) - All-Russian classifier of fixed assets OK 013-2014 (SNA 2008), which came into force on January 1, 2017, has the following code structure: XXX.XX.XX.XX.XXX.
The first three characters are the code for the type of fixed assets. The following characters are codes from the All-Russian Classifier of Products by Type of Economic Activity OKPD2 OK 034-2014 (KPES 2008) and can have a code length from two to nine characters depending on the length of the code in OKPD2. Thus, when positions from OKPD2 are included in OKOF, a classification object should be formed that can be used as fixed assets.
If fixed assets objects do not have corresponding groupings in OKPD2 or a different classification of objects is required in OKOF, then the fourth and fifth digits of the code in OKOF will have the value “0” (in particular, such objects are: expenses for the transfer of ownership of non-produced assets, Scientific research, And so on).
For example, in OKOF there is such a grouping - “230.00.11.10 Costs of reclamation work.” Explanations are provided for some positions in the Classifier. Explanations usually begin with the words: “This group includes” (also includes, including includes, does not include).
What has changed at OKOF since 2017?All fixed assets (from the Classification of fixed assets) that are included in the main groups are divided according to OKOF codes. Thus, starting in 2017, with the use of a new classifier of fixed assets, the depreciation period for some assets in tax accounting has changed.
Since 2017, accountants must be guided exclusively by the new OKOF. We add that changes to the classification of fixed assets for tax depreciation purposes were made by Decree of the Government of the Russian Federation dated July 7, 2016 No. 640.
You can download changes to OKOF from 2017 and depreciation groups with explanations by clicking this button:
In the updated classification of fixed assets for depreciation purposes, the following changes have occurred:
- OKOF directory codes have changed (starting from 2017);
- Some objects were moved to other groups.
Organizations may not revise the depreciation rate if, in accordance with the updated classification of fixed assets, the asset was assigned to a different depreciation group and received new term useful operation.
OKOF 2018 does not apply to old OS objects. The new All-Russian Classification of Fixed Assets is relevant only for those assets that will be put into operation by the organization starting from January 1, 2017. In this situation, a new service life must be determined.
To simplify the work of accountants, Rosstandart, by order of April 21, 2016 No. 458, approved a comparative table of old and new OKOF codes. Some objects are no longer classified as fixed assets.
It is not always easy to determine the OKOF code by name or code, to compare the group and period of use from the main classifier of fixed assets. It happens that according to OKOF an object exists, but in the classification it is not.
For example:
The main means is office furniture. OKOF code 330.31.01.1. This object is not included in the classification. In this case, the depreciation group and service life must be established using technical documentation.
You can download the table of old and new OKOF codes for 2019 using this button:
Example 111 0001190 Other industrial buildings, not included in other groups
New since 2017, the All-Russian Classifier of Fixed Assets OKOF OK 013-2014 (SNA 2008):
210.00.13.11 .110 Industrial and other buildings, not included in other groups
Example 2The former all-Russian classifier of fixed assets OKOF OK 013-94:
11 0001000 Buildings, except residential, not included in other groups
On January 1, 2017, the new All-Russian Classifier of Fixed Assets - OK 013-2014 (SNA 2008) comes into effect. This is part Unified system coding and classification of social and technical and economic information in Russia.
OKOF is the main classifier of fixed assets (fixed assets) in Russia. Fixed assets in public sector institutions, according to Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n, include tangible assets, regardless of their cost, with a useful life of more than 12 months, intended for repeated or constant use on the right of operational management in the course of the activities of the institution when performing work, providing services, exercising state powers (functions), or for management needs of institutions that are in operation, in reserve, on conservation, leased, leased (subleasing).
In this article we will understand what OKOF is and why it is needed.
OKOF has adopted the following code structure: ХХХ.ХХ.ХХ.ХХ.ХХХ. The first three characters correspond to the code of the type of fixed assets. The following signs correspond to codes from the All-Russian Classifier of Products by Type of Economic Activity OKPD2 OK 034-2014 (KPES 2008). They can consist of two to nine characters, it depends on the length of the code in OKPD2.
When items from OKPD2 are included in OKOF, a classification object should be formed that can be used as fixed assets.
If objects of fixed assets do not have corresponding groupings in OKPD2 or in OKOF they need to be classified differently, the fourth and fifth digits of the OKOF code have the value 0.
Simultaneously with the new OKOF, a new edition of the Classification of Fixed Assets will come into force. This means that from January 1, 2017, organizations will determine depreciation groups and depreciation periods for fixed assets according to the new classifier.
The good news is that the principles for calculating depreciation of fixed assets that have already been put into operation will remain unchanged. The new rules will apply only to those fixed assets that are being put back into service.
Old and new OKOF codes can be compared in Rosstandart Order No. 458 dated April 21, 2016.
The mandatory use of OKOF for accounting (budget) accounting purposes is currently established in Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n. According to paragraphs 45, 53 and 67, for accounting (budget) accounting purposes, state (municipal) institutions group fixed assets and intangible assets by type of property corresponding to the classification subsections established by OKOF.
It should be noted that some positions disappeared from the old classifier, and in the new one they were replaced by generalizing concepts. For example, the grouping in OK 013-2014 with code 330 “Other machinery and equipment, including business equipment, and other objects” contains the majority of fixed assets listed in OK 013-94 in subsections 14 0000000 “Machinery and equipment”, 16 0000000 “Inventory” production and economic" and 19,0000,000 "Other material fixed assets."
It is worth noting that many fixed assets that are listed in one group should be classified in a completely different group (with a different name, designation). For example, there is no separate grouping for fixed assets from OK 013-2014 320 “Information, computer and telecommunications (ICT) equipment” in OK 013-94; some positions are now included in subsection 14 0000000 “Machinery and equipment”.
There is also no separate grouping for fixed assets from OK 013-2014 400 “Weapon systems”. In the old OKOF, some positions are located in subsections 14 0000000 “Machinery and equipment” and 15 0000000 “Transport vehicles”.
In addition, in OK 013-2014 there is a grouping 600 “Expenses for the transfer of ownership of non-produced assets”, for which there is no corresponding grouping in OK 013-94.
Individual property items that are included in the current OKOF will not be considered fixed assets from 2017. You can check this in the transition key.
Let's summarize. For objects that were put into operation from January 1, 2017, depreciation groups and useful lives will need to be reflected according to the new OKOF. In Classification, find the desired depreciation group by code that matches the object code from OKOF. Determine the useful life by the depreciation group to which the object belongs.
We have prepared for you a video "Replacing OKOF codes for operating systems registered before 01/01/2017 in the 1C: BGU 8 program"
Article prepared
If you have any questions on this topic, discuss them with our expert toll-free number 8-800-250-8837. You can view the list of our services on the website UchetvBGU.rf. You can also be the first to know about new useful publications.With the definition of a specific depreciation group. The period during which the cost of fixed assets will be taken into account in income tax expenses depends on it. When assigning a particular property to a depreciation group, the company must be guided by the Classification of fixed assets, in accordance with Decree of the Government of the Russian Federation No. 1 of January 1, 2002. And this document, in turn, is based on the All-Russian Classifier of Fixed Assets (OKOF), approved by Decree of the State Standard of Russia dated December 26, 1994 No. 359. In this huge document, perhaps all possible types objects that could only be important for maintaining company records at the time the document was put into effect. However, this classifier in its current form will very soon lose its relevance. New OKOF codes have been introduced since 2017.
About the main changes in OKOF
In the current classifier, the coding of fixed assets had a 9-digit value of the form XX XXXXXXX. In the new OKOF from 2017 it will represent digital designation format XXX.XX.XX.XX.XXX. This innovation quite significantly changed the very structure of the classifier.
Some positions of the old classifier were actually deleted, and in the new OKOF they were replaced with generalized names. For example, instead of unique species various software, registered in separate lines in OKOF-1994 ( OS and means for their expansion, database management software, service programs, application programs for design, etc., more than a dozen software items in total) an object such as “ Informational resources V in electronic format others." At the same time, in OKOF-2017 there will be many objects for which there were basically no analogues installed in the previous edition, including due to the virtual absence of such equipment in the 90s of the last century
Among the changes in OKOF since 2017, one can also note the new location of individual fixed assets relative to one or another depreciation group. In fact, this means the introduction of different useful life periods for individual fixed assets, and therefore a change in the period during which the initial cost of such property has traditionally been written off in tax accounting until now.
Transition to new OKOF from 2017
At the same time, it should be noted that the new OKOF directory from 2017 will apply only to those fixed assets that the company will put into operation from January 1 of the next year. Simply put, there is no need to re-determine the depreciation group of an asset purchased earlier, even if, according to OKOF-2017 with decoding and group, the useful life of such an object would have to change.
It will be necessary to take into account depreciation on “old” fixed assets in the same manner, that is, without changing the initially determined period for writing off expenses.
For the property that companies will work with after the new year, we have developed special tools, allowing a relatively painless transition to the new OKOFs from 2017. These are the so-called direct and reverse transition keys between the edition of the All-Russian Classifier of Fixed Assets, sample 1994, and OKOF-2017. And you get depreciation groups with decoding from this document for both editions at once.
They are presented in Rosstandart Order No. 458 dated April 21, 2016. The document offers a comparative table in which specific fund objects are compared. Using this table you can relatively easily select new encoding for one or another object. By the way, if the OKOF code was still registered in the fixed asset accounting card, then it should be updated. However, in the OS-6 standard form, indicating such a code was not mandatory. Accordingly, if the company did not use the encoding from OKOF when drawing up the inventory card, then enter it into it new code not required.
On 01/01/2017, OK 013-2014 (SNA 2008) “All-Russian Classifier of Fixed Assets”, adopted by Rosstandart Order No. 2018-st dated 12/12/2014 (hereinafter referred to as the new OKOF), will come into force. Also, from this date, the new edition of the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 (hereinafter referred to as the Classification of fixed assets), will be applied. We will talk about new classifiers and the procedure for switching to them in this article.
New OKOFThe new classifier is being introduced to replace the current OKOF (OK 013-94), approved by the Resolution State Standard of the Russian Federation dated December 26, 1994 No. 359, which has been used for the last 20 years. It is obvious that many terms and concepts contained in the current OKOF no longer correspond to today's realities.In addition, the need to improve and update all-Russian classifiers is also provided for by the Action Plan for the formation of a methodology for systematization and coding of information, approved by the Deputy Chairman of the Government of the Russian Federation on July 31, 2014 No. 4970p-P10. In order to implement such a plan, a new OKOF has been developed.
It is worth noting that this classifier is normative document in the field of standardization. Its development was carried out in accordance with the System of National Accounts (SNA 2008) of the United Nations, the European Commission, the Organization for Economic Cooperation and Development, the International Monetary Fund and the World Bank Group, as well as OK 034-2014 (CPA 2008) “All-Russian Classification of Products by types of economic activity (OKPD2)".
OKOF is designed to provide information support in solving problems such as:
- transition to the classification of fixed assets adopted in international practice based on SNA 2008;
- carrying out work to assess the volume, composition and condition of fixed assets;
- implementation of a set of accounting functions for fixed assets;
- implementation of international comparisons on the composition of fixed assets;
- calculation economic indicators, including capital intensity, capital-labor ratio, capital productivity and others;
- calculation of recommended standards for conducting major repairs fixed assets.
The objects of classification in the new OKOF are still fixed assets.
For your information
Fixed assets are recognized as manufactured assets that are used repeatedly or continuously over a long period of time, but not less than one year, for the production of goods and the provision of services.
OKOF code structure will also change from 2017. Instead of 9 characters, the OKOF code will include 12 characters. For comparison, let us present in the table the current and new structure code OKOF.
The first two characters correspond to the section and subsection to which the fixed asset belongs according to OKOF. In this case, the section represents highest level division of classification objects, and a subsection is the level of division, taking into account the significance of objects for the economy as a whole and established traditions. The following characters correspond to the class (characters 3 - 6), subclass (characters 7 - 9) of fixed assets according to OKOF. Classes of fixed assets are formed on the basis of the corresponding classes of products according to OKPD*. The necessary detail for the selected classes is revealed by the subclass | The first three characters correspond to the code for the type of fixed assets according to the new OKOF, adopted on the basis of the 2008 SNA. Subsequent characters correspond to codes from OKPD2 and can have a code length from two to nine characters, depending on the length of the code in OKPD2. If fixed assets do not have corresponding groupings in OKPD2 or OKOF, a different classification is required; the fourth and fifth digits of the OKOF code have the value 0 |
Example code OKOF (passenger car) | |
15 3410010 | 310.29.10.20.000 |
* OK 004-93 “All-Russian classifier of types of economic activities, products and services”, approved by Decree of the State Standard of the Russian Federation dated 08/06/1993 No. 17. This classifier has become invalid since 2017 due to the introduction of OKPD2.
Grouping of fixed assets. Let us present in the table the grouping of fixed assets according to the new OKOF and find out to what extent it coincides with the grouping of funds in the current OKOF.
100 “Residential buildings and premises.” Residential buildings and premises include residential premises and buildings or certain parts of buildings that are used wholly or mainly as places of residence, as well as any associated annexes and structures and all permanent fixtures and equipment installed in residential buildings | Coincides with subsection 13 0000000 “Dwellings” |
200 “Buildings (except residential) and structures, expenses for land improvement” | |
210 “Buildings (except residential).” This group includes non-residential buildings in whole or parts thereof, 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 and cultural services for the population, storage material assets and so on. | Coincides with subsection 11 0000000 “Buildings (except residential)” |
220 "Structures". The construction is understood as the result of construction, which is a volumetric, planar or linear construction system, having ground, above-ground and (or) underground parts, consisting of load-bearing, and in some cases, enclosing building structures and intended for carrying out production processes various types, storage of products, temporary stay of people, movement of people and goods | Coincides with subsection 12 0000000 “Structures” |
230 “Costs for land improvement.” This group includes the result of actions that lead to a significant increase in the quantity, improvement in the quality or productivity of land or prevent its deterioration (for example, costs for reclamation work, land clearing, land reclamation, changes in topography (territory planning)). These improvements cannot be physically separated from the land itself and do not result in the creation of tangible assets (buildings, structures) that could be shown on balance sheets separately from the land itself | Includes fixed assets reflected under code 19 0009010 “Capital costs for land improvement (reclamation, drainage, irrigation and other works)” |
300 “Machinery and equipment, including household equipment, and other objects” | |
310 "Vehicles". TO vehicles include vehicles designed to move people and goods | Coincides with subsection 15 0000000 “Means of transport” |
320 "Information, computer and telecommunications (ICT) equipment." TO this equipment refers to information equipment, complete machines and equipment designed for converting and storing information, which may include devices electronic control, electronic and other components that are parts of these machines and equipment. In addition, such equipment also includes various types computing machines, including computer networks, independent data input/output devices, as well as communication system equipment - transmitting and receiving equipment for radio communications, radio broadcasting and television, telecommunication equipment | Partially includes fixed assets from subsection 14 0000000 “Machinery and equipment” |
330 “Other machinery and equipment, including household equipment, and other objects.” This group classifies machines, equipment and devices that are not related to vehicles and ICT equipment, as well as household equipment (that is, items not directly used in production process) and technical items that are involved in the production process, but cannot be classified as either equipment or structures | Includes fixed assets from subsections 14 0000000 “Machinery and Equipment”, 16 0000000 “Industrial and Household Inventory”, 18 0000000 “Material fixed assets not included in other groups” |
400 "Weapons Systems". Such systems include fixed assets acquired for military purposes (weapons, means of command and control of troops and weapons, rocket and space systems, military aircraft, equipment for take-off, landing and Maintenance aircraft, combat tracked and wheeled vehicles and others) | Partially includes fixed assets from subsections 14 0000000 “Machinery and equipment”, 15 0000000 “Transport vehicles” |
500 “Cultivated biological resources” | |
510 “Cultivated resources of animal origin that repeatedly produce products.” Such resources are animals whose natural growth and restoration are under the direct control, responsibility and management of specific legal entities. Animals raised for slaughter, including poultry, do not belong to fixed assets, but are considered as inventories of material working capital | Basically coincides with subsection 17 0000000 “Working, productive, breeding livestock” |
520 Cultivated Resources plant origin, repeatedly producing products.” Such resources include all types of cultivated perennial plantings that repeatedly produce products, including rare plants, whose natural growth and restoration are under the direct control, responsibility and management of specific legal entities, regardless of the age of these plantings | Basically coincides with subsection 18 0000000 “Perennial plantings” |
600 “Costs for the transfer of ownership of non-produced assets.” This group includes expenses associated with the transfer of ownership rights to non-produced assets, the cost of which relates to produced assets, but cannot be included in the value of other produced assets. Therefore, the mentioned expenses should be taken into account as a separate category of fixed assets. Expenses associated with the transfer of ownership of land plots are not included in this group. Such expenses are usually considered as expenses for land improvement | |
700 “Objects of intellectual property”. These objects include: works of science and other types creative activity in the field of production (scientific research, development and their results - discoveries, inventions, industrial designs, expert systems, know-how, trade secrets, as well as information obtained as a result of subsoil exploration and assessment of mineral reserves, software and databases for COMPUTER); original works of entertainment, literature and art; other intellectual property objects | Coincides with section 20 “Intangible fixed assets” |
For the most part, the name and description of the groupings of fixed assets in OKOF remained the same. The exception is grouping 330 “Other machinery and equipment, including business equipment, and other objects” of the new OKOF, which combines three subsections contained in the current classifier: 14 0000000 “Machinery and equipment”, 16 0000000 “Industrial and household equipment” , 19 0000000 “Other material fixed assets”. It is also worth noting the allocation of new groups: 400 “Weapon systems” and 600 “Expenses for the transfer of ownership of non-produced assets.”
Currently, there is a relationship between the grouping of fixed assets in OKOF and the grouping of fixed assets in accounting (budget) accounting. For example, accounting for objects (according to the current OKOF):
- from subsection 1 5 0000000 “Means of transport” is carried out on account 0 101 0 5 000 "Vehicles";
- from subsection 1 4 0000000 “Machinery and equipment” - on account 0 101 0 4 000 “Machinery and Equipment”;
- from subsection 1 6 0000000 “Industrial and household inventory” - on account 0 101 0 6 000 “Industrial and household equipment”, etc.
From 2017, this relationship will be lost. Therefore, it will be much more difficult for accountants to group fixed assets for accounting (budget) accounting purposes, relying on the new OKOF.
Transition keys You can establish the correspondence of the new OKOF with the current OKOF for each specific position using transition keys approved by Order of Rosstandart dated April 21, 2016 No. 458. this document presented in table form:- direct transition key from the existing to the new OKOF;
- reverse transition key from new to existing OKOF.
At the same time, it must be remembered that the developed transition keys are for reference. For more accurate information on the transition to the new OKOF, you can contact hotline listed on the website www.gost.ru.
Updated Classification of fixed assets From 2017, the Classification of fixed assets included in depreciation groups will be presented in a new edition. The corresponding changes were made by Decree of the Government of the Russian Federation of 07.07.2016 No. 640 to Decree of the Government of the Russian Federation of 01.01.2002 No. 1.Let us recall that this classification is used to establish useful lives for fixed assets, on the basis of which depreciation is calculated for tax and accounting purposes.
Making changes to this classification due to the introduction of the new OKOF. In the updated Classification of fixed assets, the grouping of fixed assets into depreciation groups is carried out in accordance with the new OKOF codes.
As for the depreciation groups themselves, their number and the useful lives established for them have not changed. At the same time, we note that some fixed assets listed in the old classification in one depreciation group, according to new classification may be included in another. The question arises: is it necessary to change the useful life of these objects?
Explanations on this issue were presented in Letter of the Ministry of Finance of the Russian Federation dated November 8, 2016 No. 03-03-RZ / 65124. It is reported that the updated OS Classification should be applied to fixed assets put into operation after 01/01/2017. For fixed assets put into operation before 01/01/2017, the useful life determined by the taxpayer when they were put into operation is applied.
Thus, institutions do not need to change the useful life if, according to the new classification, the fixed asset is in a different depreciation group. For facilities put into operation before 01/01/2017, the deadlines remain the same. Similar conclusions of tax specialists were previously posted on the official website of the Federal Tax Service.
Since 2017, a new OKOF has been introduced. Compared to the current classifier, the structure of the OKOF code will change radically (instead of 9 characters, the code will consist of 12 characters), and the groupings of fixed assets will also change.
In the new OKOF, fixed assets are grouped by type established by the 2008 SNA, as well as taking into account OKPD2. In order to provide practical assistance during the transition to a new OKOF, transition keys have been developed that establish for each position of the current OKOF a correspondence with one or more positions of the new OKOF. Using transition keys, correspondence can be established both in the direct (from the current OKOF to the new) and in the reverse (from the new OKOF to the current) order.
With the introduction of the new OKOF, the OS Classification will also be updated. It is worth noting that setting the useful life in accordance with new edition OS classification is necessary for objects put into operation after 01/01/2017. For old objects, the period does not change, even if, according to the updated classification, such an object will be included in another depreciation group.
Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.