And legal entities have the basic funds necessary for the functioning of the organization. During operation, they gradually lose their original characteristics. They can be expressed in monetary terms, but for this you need to know the depreciation groups of fixed assets. According to the law, the calculated amounts can be deducted when calculating personal income tax.

Fixed assets and their types

Fixed assets are elements of property that are used repeatedly for the production and sale of products (services) or to satisfy organizational needs for a period exceeding one year. These include everything that is necessary for the organization’s activities: building structures, buildings, equipment, computing, measuring and control equipment, transport, production and auxiliary tools. It should be understood that the personal resources of an entrepreneur and created intangible assets (intellectual property, computer programs) used in activities are not fixed assets.

What property is subject to depreciation?

Depreciation may not be calculated in all cases. According to the law, a fixed asset must be the property of a businessman with a useful life of at least one year and a cost of more than 10 thousand rubles. Otherwise, it is not depreciable, and the cost of its purchase can be written off as a lump sum. In addition, depreciation cannot be charged if the property is transferred or received for free use under contracts, or if there is no documentary evidence of the actual costs of its purchase or manufacture. You need to know that depreciation cannot be charged on various natural resources, purchased works of art, publications (magazines, books), domesticated wild animals, securities, forward and futures transactions, as well as objects for the creation of which budget funds were raised or were previously free assistance was provided.

The first and second categories of fixed assets subject to depreciation

The acquired property first brings profit to the organization or helps achieve its goal. Over time, it is subject to moral or physical wear and tear. Fixed assets are accepted for accounting only at their first cost. In connection with this, the Tax Code defines depreciation groups of fixed assets. The first includes property whose useful life is from 1 to 2 years. This can be manual construction and installation equipment, products for forestry use, metal and woodworking machines, instruments for gas and oil production, labor tools for drilling and small-scale mechanization. The second includes property with a useful life of 2 to 3 years: different types of pumps (feed, sand, soil, condensate), engineering instruments, construction and installation equipment, computers, medical devices, industrial, household and sports equipment.

Third depreciation group

Fixed assets, the operation of which is economically justified for 3-5 years (inclusive), are included in the third group. These are machines for agriculture and laboratory work, timber bulldozers, devices for sorting metals, sewing machines (exception: book stitching machines), vehicles with a carrying capacity of up to 500 kg, buses with dimensions up to 7.5 m, devices for determining the number of coins, banknotes, telephones, transformers and devices for detecting radio interference, tension, service dogs.

Depreciation groups of fixed assets: fourth category

According to the law, the fourth category usually includes property whose useful life is from 5 to 7 years (inclusive): metal stalls, agricultural equipment (with the exception of tractors), equipment for making furniture, welding, soldering, structures made of film, instruments for sharpening woodworking tools, products that provide uninterrupted power supply to base stations, television and radio receivers.

Fifth depreciation category

This category includes fixed assets with a useful life from 7 to 10 years (inclusive). Among them are the following: construction complexes for breeding animals, devices for delivering goods (with the exception of conveyors), different types of combines (for collecting grain, corn, potatoes, beets), equipment for cutting and processing metals, structures for gas supply, buses length from 16.5 to 24 meters, large and high-class passenger cars, trailers, semi-trailers, trucks (lifting weight from 5 tons).

Sixth depreciation category

The property of a businessman or legal entity, the useful life of which is from 10 to 15 years (inclusive), belongs to the sixth category. The following types of fixed assets are distinguished: perennial plantings of plants (stone fruits), an oil well, bathroom items (sinks, trays, washbasins, bathtubs, showers, flush tanks, taps), lightweight dwellings.

Seventh depreciation category

If the period of economically justified operation of the property is from 15 to 20 years (inclusive), then it belongs to the seventh group. This can be packaging equipment, non-residential building structures (panel, frame, wood-metal, panel, adobe and other similar ones), various types of amplifiers, musical instruments, switchboards and electrical power supplies, sewerage equipment.

Classification of fixed assets by depreciation groups: operation for more than 20 years

Property whose useful life is from 20 to 25 years (inclusive) is considered to be an integral part of the eighth depreciation group. It includes non-residential lightweight construction structures (frameless, reinforced concrete, brick, etc.), metal fences, products intended for the safety of valuables (safes, armored chambers or doors). The legislation provides for depreciation groups of fixed assets, which include property with a longer useful life. This is the ninth group (from 25 to 30 years), which includes: storage facilities with stone walls (for vegetables, fruits), water supply purification structures, sewerage equipment. The tenth group includes building structures, transfer technologies, as well as residential complexes and transport, which are not included in other categories. Now that the entrepreneur knows the classification of fixed assets included in depreciation groups, he can determine the duration of useful operation and make all the necessary calculations.

Name: All-Russian Classifier of Fixed Assets Abbreviation: OKOF Designation: OK 013-2014 (SNS 2008) In English: Russian classification of fixed assets Responsible: Rosstekhregulirovanie Reason: Order of Rosstandart dated December 12, 2014 No. 2018-st Date of introduction: 01/01/2017 Date endings: not set (there is no order to cancel the classifier or replace it with a new one) Last change: No. 5, effective from July 1, 2018 Reason for change: Order of Rosstandart dated 05/08/2018 No. 225-st Adopted to replace OKOF OK 013-94.

Harmonization of OKOF with SNA 2008

OKOF OK 013-2014 was developed on the basis of harmonization 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. This means that the new OKOF, introduced on January 1, 2017, uses the classification of fixed assets accepted in international practice. Below is a table of correspondence between OKOF codes and SNA 2008 designations.

SNA 2008		OKOF
Designation		Code	Name of types of fixed assets
AN111	Residential buildings	100 100.00.00.00	Residential buildings and premises
AN112	Other buildings and structures	200 200.00.00.00.000	Buildings (except residential) and structures, expenses for land improvement
AN1121	Non-residential buildings	210 210.00.00.00.000	Buildings (except residential)
AN1122	Other structures	220 220.00.00.00.000	Facilities
AN1123	Land Improvements	230 230.00.00.00	Expenses for land improvement
AN113	Machinery and equipment	300 300.00.00.00.000	Machinery and equipment, including household equipment, and other objects
AN1131	Transport equipment	310 310.00.00.00.000	Vehicles
AN1132		320 320.00.00.00.000	Information, computer and telecommunications (ICT) equipment
AN1133	Other machines and equipment	330 330.00.00.00.000	Other machinery and equipment, including household equipment, and other objects
AN114	Weapon systems	400 400.00.00.00	Weapon systems
AN115		500 500.00.00.00.000	Cultivated biological resources
AN1151	Resources of animals that produce products on a regular basis	510 510.00.00.00.000	Cultivated animal resources that produce products repeatedly
AN1152	Resources of trees, crops and plantings that produce products on a regular basis	520 520.00.00.00	Cultivated resources of plant origin that produce products repeatedly
AN116	Costs associated with transferring ownership of non-produced assets	600 600.00.00.00	Costs of transferring ownership of non-produced assets
AN117	Intellectual Property Products	700 700.00.00.00	Intellectual property objects
AN1171		710 710.00.00.00	Research and development
AN1172	Exploration and evaluation of mineral reserves	720 720.00.00.00	Expenses for subsoil exploration and assessment of mineral reserves
AN1173	Computer software and databases	730 730.00.00.00	Software and Databases
AN11731	Computer software	731 731.00.00.00	Software
AN11732	Databases	732 732.00.00.00	Databases
AN1174	Original entertainment, literary and artistic works	740 740.00.00.00	Original works of entertainment, literature or art
AN1179	Other intellectual property products	790 790.00.00.00	Other intellectual property

Shock absorption groups

Fixed assets are divided into depreciation groups. The depreciation periods of material assets (the useful life of the property) are determined by depreciation groups. The groups use OKOF classifier codes. In the appendix to the Decree of the Government of the Russian Federation of January 1, 2002 No. 1, the classification of fixed assets included in depreciation groups was approved for the old OKOF OK 013-94, which has become invalid. In 2016, a new classification was introduced into the Resolution taking into account the codes of the new OKOF OK 013-2014. The classification groups are presented below. Use the form to search for a group of fixed assets and useful life by OKOF code.

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GOVERNMENT OF THE RUSSIAN FEDERATION

ABOUT THE CLASSIFICATION OF FIXED ASSETS,
INCLUDED IN DEPRECIATION GROUPS

(as amended by Resolutions of the Government of the Russian Federation dated July 9, 2003 N 415,
dated 08.08.2003 N 476, dated 18.11.2006 N 697, dated 12.09.2008 N 676,
dated 02/24/2009 N 165, dated 12/10/2010 N 1011,
dated 07/06/2015 N 674)

First group Machinery and equipment

Second group Machinery and equipment Perennial plantings

Third group Machinery and equipment Means of transport Industrial and household equipment

Fourth group Buildings Facilities and transmission devices Machinery and equipment Means of transport Industrial and household equipment Working livestock Perennial plantings

Fifth group Buildings Facilities and transmission devices Machinery and equipment Means of transport Industrial and household equipment Perennial plantings Fixed assets not included in other groups

Sixth group Facilities and transmission devices Dwellings Machinery and equipment Means of transport Industrial and household equipment Perennial plantings

Seventh group Buildings Facilities and transmission devices Machinery and equipment Means of transport Perennial plantings Fixed assets not included in other groups

Eighth group Buildings Facilities and transmission devices Machinery and equipment Vehicles Industrial and household equipment

Ninth group Buildings Facilities and transmission devices Machinery and equipment Vehicles

Tenth group Buildings Facilities and transmission devices Dwellings Machinery and equipment Vehicles Perennial plantings

Depreciation groups and useful lives. Search for groups by OKOF code online.

The classifier of fixed assets serves to assign a depreciation period for material assets and uses codes from the All-Russian Classifier of Fixed Assets.

OKOF - All-Russian Classifier of Fixed Assets

For fixed assets put into operation since 2017, the useful life is determined by the codes of the new OKOF OK 013-2014. For fixed assets introduced before 2017, the terms are determined by the codes of the old OKOF OK 013-94. If, according to the new classifier, the fixed asset belongs to another group of the organization, then the terms do not change. For tax accounting, refer to clause 8, clause 4, article 374 of the Tax Code of the Russian Federation and clause 58, article 2 of the Law of November 30, 2016 No. 401-FZ.

Determination of depreciation group and useful life using the OKOF code:

Classification by one table in MS Excel format, 51Kb Download

Depreciation groups:

1. The first group is all short-lived property with a useful life from 1 year to 2 years inclusive
2. The second group is property with a useful life of more than 2 years up to 3 years inclusive
3. Machinery and equipment
4. Means of transport
5. Perennial plantings
6. Third group - property with a useful life of more than 3 years up to 5 years inclusive
7. Machinery and equipment
8. Means of transport
9. Industrial and household equipment
10. The fourth group is property with a useful life of over 5 years up to 7 years inclusive
11. Buildings
12. Facilities and transmission devices
13. Machinery and equipment
14. Means of transport
15. Industrial and household equipment
16. Working livestock
17. Perennial plantings
18. Fifth group - property with a useful life of over 7 years up to 10 years inclusive
19. Buildings
20. Facilities and transmission devices
21. Machinery and equipment
22. Means of transport
23. Industrial and household equipment
24. Sixth group - property with a useful life of over 10 years up to 15 years inclusive
25. Facilities and transmission devices
26. Dwellings
27. Machinery and equipment
28. Means of transport
29. Industrial and household equipment
30. Perennial plantings
31. Seventh group - property with a useful life of over 15 years up to 20 years inclusive
32. Buildings
33. Facilities and transmission devices
34. Machinery and equipment
35. Means of transport
36. Perennial plantings
37. Fixed assets not included in other groups
38. Eighth group - property with a useful life of over 20 years up to 25 years inclusive
39. Buildings
40. Facilities and transmission devices
41. Machinery and equipment
42. Vehicles
43. Industrial and household equipment
44. Ninth group - property with a useful life of over 25 years up to 30 years inclusive
45. Buildings
46. Facilities and transmission devices
47. Machinery and equipment
48. Vehicles
49. Tenth group - property with a useful life of over 30 years inclusive
50. Buildings
51. Facilities and transmission devices
52. Dwellings
53. Machinery and equipment
54. Vehicles
55. Perennial plantings

2018 okof2.ru - All-Russian classifier of fixed assets with decoding and search

all short-lived property with a useful life from 1 year to 2 years inclusive

Machinery and equipment

14 2928630
14 2928706Keys; fishing tool for eliminating drilling accidents; tools and devices for cutting off second trunks; drilling tools (except rock cutting tools); a tool for make-up - unscrewing and holding tubing pipes and rods suspended during the repair of production wells; fishing tools for production wells; tool for drilling geological exploration wells; tools for oilfield and geological exploration equipment, other

Code OKOF	Name	Note
14 2894000	Tools for metalworking and woodworking machines
14 2895000	Diamond and abrasive tools
14 2911103 14 2911106	Diesels and diesel generators with a cylinder diameter over 160 mm	diesel engines and diesel generators, drilling
14 2912103	Condensate, feed and sand, soil, slurry pumps
14 2912132 14 2912133	Mobile and special compressors
(introduced by Decree of the Government of the Russian Federation of September 12, 2008 N 676)
14 2915325	Mobile scraper belt conveyors
(introduced by Decree of the Government of the Russian Federation of September 12, 2008 N 676)
14 2916050	Pneumatic drive devices (pneumatic motors, pneumatic cylinders, pneumatic distributors, pneumatic tanks, pneumatic valves, pneumatic accumulators, other pneumatic equipment)
(introduced by Decree of the Government of the Russian Federation of September 12, 2008 N 676)
14 2923530	Rolling steel rolls	for section rolling, strip and sheet rolling mills
(introduced by Decree of the Government of the Russian Federation of September 12, 2008 N 676)
14 2923540 14 2923542	Excluded as of January 1, 2009. Classification of fixed assets included in depreciation groups Decree of the Government of the Russian Federation of September 12, 2008 N 676
14 2924186	Jackhammers
14 2924235	Mechanized tunnel support
(introduced by Decree of the Government of the Russian Federation of September 12, 2008 N 676)
14 2924304	Drilling rigs (self-propelled drilling carriages);
14 2924313	pneumatic rotary hammers (drill hammers)
(introduced by Decree of the Government of the Russian Federation of September 12, 2008 N 676)
14 2924670	Machines and equipment for charging and driving blast holes
(introduced by Decree of the Government of the Russian Federation of September 12, 2008 N 676)
14 2928281 14 2928284	Locks and connecting ends to drill pipes; elements of the bottom drill string assembly; drill locks for electric drills; special drill locks
14 2928040	Downhole motors and rock cutting tools (for oil wells) (turbo drills, augers, turbo bits, chisels, whipstocks, electric drills, reamers, calibrators and others)
14 2928510 14 2928514	Other equipment for various methods of oil and gas production
14 2928554	Equipment for preparatory work during repair and maintenance of production wells
(introduced by Decree of the Government of the Russian Federation of September 12, 2008 N 676)
14 2941150 14 2941155	Tools, equipment and means of small-scale mechanization for forestry use
14 2946290 14 2946294	Tools for the prosthetic industry
14 2947110 14 2947119
14 2947110 14 2947122	Construction and installation tools, manual and mechanized
(introduced by Decree of the Government of the Russian Federation of September 12, 2008 N 676)
14 2947131 14 2947132	Electric and pneumatic vibrators
14 2947160 14 2947179	Equipment, tools and fixtures, fastening devices for the production and installation of ventilation and sanitary-technical components and products; mechanisms, tools, devices, instruments and devices for electrical installation and commissioning work on equipment for industrial enterprises
(introduced by Decree of the Government of the Russian Federation of September 12, 2008 N 676)
14 3222000	Cable communication equipment and wire communication equipment, special terminal and intermediate kits	tools for telecommunications equipment and line-cable works; devices and equipment for operational work in connection with
(introduced by Decree of the Government of the Russian Federation of September 12, 2008 N 676)
14 3222280 14 3222283	Excluded as of January 1, 2009. Decree of the Government of the Russian Federation of September 12, 2008 N 676
14 3311010	Medical instruments
(introduced by Decree of the Government of the Russian Federation of September 12, 2008 N 676)
14 3315430	Equipment and auxiliary equipment for research in wells
(introduced by Decree of the Government of the Russian Federation of September 12, 2008 N 676)

Classification is used to determine the useful life on the basis of which depreciation is calculated for income taxes. Classification can also be used for accounting purposes.

That is, to determine the depreciation group of a fixed asset, we first look for the name of our fixed asset object in the regulatory document - Classification of fixed assets included in depreciation groups.

10 depreciation groups are defined by paragraph 3 of Article 258 of the Tax Code of the Russian Federation:

The first depreciation group is all short-lived property with a useful life from 1 year to 2 years inclusive;

The second depreciation group is property with a useful life of more than 2 years up to 3 years inclusive;

The third depreciation group is property with a useful life of more than 3 years up to 5 years inclusive;

The fourth depreciation group is property with a useful life of more than 5 years up to 7 years inclusive;

The fifth depreciation group is property with a useful life of over 7 years up to 10 years inclusive;

The sixth depreciation group is property with a useful life of over 10 years up to 15 years inclusive;

The seventh depreciation group is property with a useful life of over 15 years up to 20 years inclusive;

The eighth depreciation group is property with a useful life of over 20 years up to 25 years inclusive;

The ninth depreciation group is property with a useful life of over 25 years up to 30 years inclusive;

The tenth depreciation group is property with a useful life of over 30 years.

Example

We determine the depreciation group of a personal computer.

In the Classification of fixed assets included in depreciation groups, approved. Decree of the Government of the Russian Federation dated January 1, 2002 N 1 in the Second depreciation group states:

Code OKOF 330.28.23.23 - Other office machines ( including personal computers and printing devices for them; servers of various performance; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks).

Accordingly, a personal computer belongs to the second depreciation group. The useful life of a Personal Computer is set in the range from 2 years and 1 month to 3 years*.

* Assets worth up to 100,000 rubles can be written off as expenses at a time (clause 1 of article 256 and clause 1 of article 257 of the Tax Code of Russia (TC RF)).

Determination of useful life according to OKOF

At the same time, only Classification to determine the depreciation group of fixed assets is sometimes not enough. The fact is that in the Classification, fixed assets are indicated to the group level (that is, enlarged). And in economic activity we use types (or subcategories) of fixed assets - that is, a more fractional division. For example, in the Classification you will not find a digital video camera, because “Digital video cameras” is a type of fixed assets that is included in the class “Optical devices and photographic equipment”.

The list of fixed assets by type or subcategory is indicated precisely in the All-Russian Classifier of Fixed Assets (OKOF). This document does not define depreciation rates, but it allows you to determine which group of fixed assets a particular type (category, subcategory) of fixed assets belongs to. After which, based on the OKOF code of the group of fixed assets, the depreciation group is determined by Classification of fixed assets included in depreciation groups.

That is, in many cases you need to find the type (category, subcategory) of a fixed asset in the All-Russian Classifier of Fixed Assets (OKOF). Then, determine which group (or subgroup) this species belongs to (according to the same OKOF). After that, find a specific group (subgroup) of fixed assets in the Classification of fixed assets included in depreciation groups and, accordingly, determine the depreciation group.

Example

We determine the depreciation group of the purchased Digital Video Camera.

In the Classification of fixed assets included in depreciation groups, there is no such fixed assets object (since it shows consolidated positions of fixed assets up to the group level).

In OKOF we find under the code 330.26.70.13 “Digital video cameras”. This type of fixed assets is included in the group "Optical devices and photographic equipment", OKOF code 330.26.70.

Using OKOF code 330.26.70 we find in the OS Classification in the third depreciation group:

Optical instruments and photographic equipment (OKOF code 330.26.70)

Accordingly, the Digital Video Camera belongs to the 3rd depreciation group (useful life over 3 years and up to 5 years inclusive).

All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008)(applicable from January 1, 2017)

The following code structure is adopted in OKOF:

XXX.XX.XX.XX.XXX

The first three characters correspond to the code of the type of fixed assets.

The following characters correspond to 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. When positions from OKPD2 are included in OKOF, a classification object should be formed that can be used as fixed assets.

If fixed assets do not have corresponding groupings in OKPD2 or a different classification is required in OKOF, the fourth and fifth digits of the OKOF code have the value “0”.

LeasingForum.ru - OKOF codes

Example OKOF codes

310.00.00.00.000 VEHICLES

310.29 Motor vehicles, trailers and semi-trailers

310.29.10 Motor vehicles

310.29.10.2 Passenger cars

310.29.10.21 Vehicles with a spark ignition engine, with a cylinder capacity of not more than 1500 cm3, new

310.29.10.22 Vehicles with a spark ignition engine, with a cylinder capacity of more than 1500 cm3, new

310.29.10.23 Vehicles with a piston internal combustion engine with compression ignition (diesel or semi-diesel), new

310.29.10.24 Other vehicles for transporting people

310.29.10.30 Motor vehicles for transporting 10 or more people

Old version of OKOF

Until January 1, 2017, the old version of OKOF was used - the All-Russian Classifier of Fixed Assets (OKOF) OK 013-94.

Order of the FEDERAL AGENCY FOR TECHNICAL REGULATION AND METROLOGY dated April 21, 2016 No. 458 approved direct and reverse transition keys between editions OK 013-94 and OK 013-2014 (SNS 2008) of the All-Russian Classifier of Fixed Assets.

If the OS object is not in the classifiers

Not all types of fixed assets can be found in the Classification and OKOF. For those types of fixed assets that are not listed in these directories, the useful life is established by the taxpayer in accordance with the technical specifications or recommendations of the manufacturers (clause 6 of Article 258 of the Tax Code of Russia).

Example

Truck cranes are not listed in the Classification. The acceptance certificate (certificate) stated that the service life of the crane was set at 1.5 shifts in certified mode for 10 years. Based on this, the taxpayer rightfully classified the fixed asset as group 5 (Resolution of the Federal Antimonopoly Service of the Far Eastern District dated May 19, 2010 N F03-3239/2010 in case N A16-1033/2009).

Example

The slot for the transportation of live fish is not specified in the Classification. A “slot for transporting live fish” is a navigable container used in the process of fishing, both on the river and at sea. Based on the documents that the taxpayer had, the fixed asset was assigned to the 5th depreciation group (Resolution of the Federal Antimonopoly Service of the Far Eastern District dated December 29, 2009 N F03-5980/2009 in case N A24-5934/2008).

Additionally

Materials on the topic "Depreciation group"

Depreciation group

Classification of fixed assets included in depreciation groups

OKOF code is a numeric code assigned to fixed assets in accordance with the All-Russian Classifier of Fixed Assets (OKOF).

Primary means

03/20/2015Which group of fixed assets does an external sign, coat of arms (embroidery, frame) belong to?

Having considered the issue, we came to the following conclusion:
The external sign and coat of arms can be assigned to OKOF code 19 0009000 “Other material fixed assets not specified in other groups” and, accordingly, are taken into account as part of fixed assets on account 101 00 “Fixed assets” with the assignment of an analytical code for the type of synthetic account of the accounting object 8 "Other fixed assets".
The useful life can be determined by the specialized commission of the institution (commission on the receipt and disposal of assets).

Rationale for the conclusion:
In accordance with clause 45 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), the grouping of fixed assets into the relevant accounts of the Unified Chart of Accounts is carried out in accordance with the sections of the Classification established by the All-Russian Classifier of Fixed Assets OK 013-94, approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 N 359 (hereinafter referred to as OKOF).
Situations often arise when a certain type of non-financial asset is not directly indicated in OKOF, but in accordance with the current accounting procedure it can be classified as fixed assets. In such cases, officials of the institution can reasonably make a decision to record the asset in one or another analytical account of balance sheet account 101 00 “Fixed Assets”. In this case, the characteristics of the fixed asset object and the list of assets accounted for in a specific analytical account (related to a specific OKOF code) must be taken into account.
When the specialized commission of an institution makes a decision to classify property as fixed assets, it should be remembered that material objects are accepted by the institution for accounting as fixed assets if the conditions listed in paragraphs are simultaneously met. 38, 39, 41, 45 Instructions No. 157n. In addition, the object should not be directly classified as material reserves in accordance with clause 99 of Instruction No. 157n, as well as material objects that are in transit or included in unfinished capital investments, finished products (products), goods.
The decision of authorized officials to classify an asset as a fixed asset and, accordingly, to one or another OKOF code is based on their professional judgment based on the purpose of material assets and the procedure for their use. At the same time, the decision to classify material assets into the corresponding group of non-financial assets (fixed assets or inventories) is subjective. That is why specialists from the financial department point out: such decisions fall within the competence of the institution’s employees, who have complete and reliable information necessary for their adoption (see, in particular, letter of the Ministry of Finance of Russia dated February 27, 2012 N 02-07-10/534).
One of the main criteria for classifying an object as a fixed asset is its useful life - it must be more than 12 months. In addition, the material object must be intended for repeated use, including for the management needs of the institution (clause

How to determine the depreciation group using the OKOF code?

38 Instructions No. 157n).
If the material assets specified in the question (signboard and coat of arms) meet the given criteria, then the relevant commission can reasonably make a decision to classify these objects as fixed assets.
The objects in question do not belong to any specific OKOF code, therefore they can be classified under OKOF code 19 0009000 “Other material fixed assets not specified in other groups” and, accordingly, are accounted for as part of fixed assets on account 101 00 “Fixed assets " with the assignment of an analytical code for the type of synthetic account of accounting object 8 "Other fixed assets" (clause 53 of Instruction No. 157n).
The detailed procedure for determining the useful life of an object is given in paragraph 44 of Instruction No. 157n. At the same time, if, taking into account the contents of OKOF and the Classification approved by Decree of the Government of the Russian Federation dated 01.01.2002 N 1, it is not possible to determine the useful life of an asset, then it can be determined in the prescribed manner on the basis of the manufacturer’s documents or on the basis of a decision of a specialized commission.
Since in this case the Classification does not provide for the inclusion of code 19 0009000 in any of the depreciation groups, the useful life of assets can be determined by the institution as follows:
1) based on the recommendations contained in the manufacturer’s documents included with the property;
2) in the absence of information in the manufacturer’s documents - on the basis of a decision of the institution’s commission for the receipt and disposal of assets, taken taking into account:
— expected physical wear and tear, depending on the operating mode, natural conditions and the influence of an aggressive environment, and the repair system;
— regulatory and other restrictions on the use of this object;
— warranty period for use of the object.

We also recommend that you read the following materials:
— Encyclopedia of solutions. Grouping of fixed assets of a government institution - application of OKOF;
— Encyclopedia of solutions. We determine the OKOF code in a government agency. Search by name of fixed asset;
— Encyclopedia of solutions. We determine the OKOF code in a government agency. Search by purpose of the fixed asset.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Galimardanova Yulia

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

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GOVERNMENT OF THE RUSSIAN FEDERATION

ABOUT THE CLASSIFICATION OF FIXED ASSETS,
INCLUDED IN DEPRECIATION GROUPS

In accordance with Article 258 of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:

1. Approve the attached Classification of fixed assets included in depreciation groups.

The paragraph became invalid on January 1, 2017. - Decree of the Government of the Russian Federation dated July 7, 2016 N 640.

2. The Ministry of Economic Development of the Russian Federation, together with interested federal executive authorities, shall submit to the Government of the Russian Federation, within one month from the date of amendments and additions to the All-Russian Classifier of Fixed Assets, proposals to clarify and supplement the Classification of fixed assets included in depreciation groups.
(as amended by Decree of the Government of the Russian Federation dated July 7, 2016 N 640)

3. Establish that the Classification of fixed assets included in depreciation groups is applied from January 1, 2002.

Chairman of the Government
Russian Federation
M. KASYANOV

Approved
Government Decree
Russian Federation
dated January 1, 2002 N 1

CLASSIFICATION
FIXED ASSETS INCLUDED IN DEPRECIATION GROUPS

First group Machinery and equipment

Second group Machinery and equipment Means of transport Perennial plantings

Third group Machinery and equipment Means of transport

Fourth group Buildings Facilities and transmission devices Machinery and equipment Means of transport Industrial and household equipment Working livestock Perennial plantings

Fifth group Buildings Facilities and transmission devices Machinery and equipment Means of transport Industrial and household equipment

Sixth group Facilities and transmission devices Dwellings Machinery and equipment Means of transport Industrial and household equipment Perennial plantings

Seventh group Buildings Facilities and transmission devices Machinery and equipment Means of transport Perennial plantings Fixed assets not included in other groups

Eighth group Buildings Facilities and transmission devices Machinery and equipment Vehicles Industrial and household equipment

Ninth group Buildings Facilities and transmission devices Machinery and equipment Vehicles

Tenth group Buildings Facilities and transmission devices Dwellings Machinery and equipment Vehicles Perennial plantings