MFP useful life according to okof. Which depreciation group does the scanner belong to?
OKOF code 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.
The scanner can be classified into the OKOF group (OK 013-2014 (SNS 2008)) Computers and peripheral equipment - 320.26.2 (for example, to 320.26.20.15 - Other electronic digital computers, containing or not containing in one housing one or two of the following devices for automatic data processing: storage devices, input devices, output devices).
Meaning of the OKOF code for the printer
Why is correct group selection required, and what coding should be done if not explicitly stated? We are talking about writing off depreciation value. According to the third category, equipment is written off within 2-3 years. On the one hand, this is true in large companies. On the other hand, modern peripherals are designed to operate for at least 3 years. The manager of the enterprise will not encourage the write-off of expensive color laser printing equipment with a scanner from fixed assets. What conclusion can be drawn from this?
On January 1, 2019, a new classifier of fixed assets came into force, it is also known as OKOF-2. Accordingly, new coding for fixed assets should be used, while the old classifiers continue to be valid. For quick translation, the OKOF-2 converter is used. At the same time, in new version There is also no concept of a multifunctional device, and difficulties arise with coding equipment.
Accounting outsourcing, Green Square LLC
Question: The organization purchased a multifunctional device that can be used to both print and copy/scan documents. However, in the process of operation, the MFP is used primarily for printing documents (as a printer). The scanning and copying functions are used significantly less. Which depreciation group should the device be classified into: the second (as electronic computing equipment) or the third (as a photocopying device)
Moscow arbitrators explained which depreciation group to include MFPs in (Vesnitskaya E
As an analysis of arbitration practice has shown, the Moscow District is a leader in the consideration of cases related to the choice of depreciation group for MFIs. At least, we were able to find judicial acts on similar topics only in the practice of this district. Let's give examples.
It is impossible to imagine a modern office without computers and office equipment. Printers, copiers, scanners, faxes are no longer a luxury, but a production necessity. Recently, more and more business entities are giving preference to multifunctional devices (MFPs), which can combine all of the listed types of office equipment. Typically, MFIs meet the criteria for depreciable property. This means that in tax and accounting their value is transferred to the organization’s expenses through the depreciation mechanism. To calculate its monthly amount, the taxpayer must decide which depreciation group to assign the MFI to. This, as it turns out, is not easy to do. Indeed, in the OS Classification, on the basis of which the depreciation group of an OS object is usually established, the multifunctional device is not named. The competent authorities do not help income tax payers in any way in resolving this problem. Therefore, as often happens, the arbitrators, including the Moscow District, have to take the rap. In 2015, they reviewed at least two cases on the topic of interest to us. It should be noted that the courts are not uniform in their positions (as are the tax authorities).
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Approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1.
OKOF codes for office electronics
Answer: Light panels with built-in lamps are a type of electric lighting fixtures, an electrical household appliance, i.e. belong to the OKOF code group “Other machinery and equipment, including household equipment, and other objects” (code 330). Consequently, by the commission for the receipt and disposal of assets, they can quite reasonably be assigned to the OKOF group code 330.28.29 “Machinery and equipment general purpose other, not included in other groups" (letter of the Ministry of Finance of Russia dated December 27, 2019 N 02-07-08/78243).
Answer: In this case, a contextual search for the name of the specified fixed asset does not produce results. The most suitable code 330.31.01.1 - Furniture for offices and retail establishments has been canceled since 08/01/2019.
Consequently, since the new classifier does not provide separate codes for the named fixed asset, then, in our opinion, it can be assigned a conditional code 330.28.99.39.190 “Other special-purpose equipment, not included in other groups,” or it can also be recommended to consider it remotely suitable code 330.32.50.30 - Medical furniture, including surgical, dental or veterinary furniture; barber chairs and similar chairs and parts thereof.
It should be noted that the determination of the appropriate OKOF code is within the competence of the commission for the receipt and disposal of assets
Which depreciation group should office equipment be classified into?
Taking into account the technical capabilities of the specified multifunctional device, it can be attributed to the second depreciation group (property with a period of beneficial use over 2 years to 3 years inclusive) - 14 3020000 “Electronic computing equipment (including personal computers and printing devices for them; servers of various capacities; network equipment for local computer networks; data storage systems; modems for local networks; modems for backbone networks) .
Depreciation groups are established by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 “On the Classification of fixed assets included in depreciation groups.” At the same time, paragraph 1 of the Resolution specifically stipulates that the approved Classification can also be used for accounting purposes.
From server to MFP: how to take into account unusual office equipment
- store and control information in one place;
- access the Internet from every workplace;
- use one program or one technical device(printer, fax, copier, etc.) for several employees at the same time, and with the ability to do this remotely.
A single server, which usually looks like a computer system unit, does not cause any particular problems. If you suddenly managed to get a device for 40,000 rubles. or less (including the cost of the software), then in accounting and tax accounting it can be included in expenses immediately upon commissioning clause 5 of PBU 6/01; subp. 3 p. 1 art. 254 Tax Code of the Russian Federation.
Which depreciation group does the scanner belong to?
Answer: Depreciable property is distributed among depreciation groups in accordance with its useful life. The organization determines this period independently, taking into account the classification of fixed assets, approved. Decree of the Government of the Russian Federation dated January 1, 2001 No. 1 (clause 1, 4 of Article 258 of the Tax Code of the Russian Federation). If the fixed asset is not indicated in this classification, then its useful life is established in accordance with the technical specifications or recommendations of the manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation).
MFP in classification, approved. by Decree of the Government of the Russian Federation dated January 1, 2001 No. 1, are not directly named. Moreover, such devices combine several devices with different functions (printer, copier, scanner) and different useful life.
MFP – third depreciation group – from 3 years to 5 years
The Federal Tax Service Inspectorate indicated that the MFP has different functions; it can be used both as a printing device (it only works in conjunction with a computer) and as a copying device (it works independently). In this regard, it is subject to inclusion in the 3rd depreciation group with a useful life of over 3 years up to 5 years inclusive.
The arbitrators indicated that, in accordance with the Classification of fixed assets included in depreciation groups, photocopying equipment (including copying and operational duplication equipment) belongs to the third depreciation group with code OKOF 14 3010210 (property). At the same time, according to the note to this position, photocopying means include copying and rapid reproduction means.
Requirements for depreciation groups
Each enterprise uses in its work various fixed assets that are its property and are used in the production of goods, provision of services, and performance of work. To accept them for accounting, the initial cost is determined. Accounting during use is carried out at residual value.
Incorrect OS reflection causes many problems for enterprises. An important term used in their accounting is “fixed assets,” which include two types of property: tangible and intangible. Fixed assets are the tangible assets of a company. This conclusion is made on the basis of concepts enshrined in legislative norms.
05 Aug 2018 2984As a rule, a multifunctional device (in short - MFP) belongs to the second depreciation group. According to judges and the tax inspectorate, this is wrong. In this article we will tell you how to avoid claims from inspectors.
What is MFP
A multifunctional device is equipment that refers to copying and computing tools. In this case, an object should be understood as each unit equipped with all accessories and devices necessary to perform the assigned tasks. MFPs include duplicating and copying equipment, calculators, typewriters, etc. In other words, these are office equipment, without which the work of any company is impossible.
What property is subject to depreciation?
In tax accounting, depreciable property is property with an original cost of more than 100,000 rubles, which:
- has a useful life of over 12 months
- intended for economic benefit
- is owned by the taxpayer (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation)
The cost of depreciable property is expensed through depreciation. Each object has its own depreciation group. The distribution is made based on the useful life (clause 1 of Article 258 of the Tax Code of the Russian Federation).
Shock absorption groups
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Group |
Useful life |
|---|---|
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from 1 to 2 years inclusive |
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from 2 to 3 years inclusive |
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from 3 to 5 years inclusive |
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from 5 to 7 years inclusive |
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from 7 to 10 years inclusive |
|
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from 10 to 15 years inclusive |
|
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from 15 to 20 years inclusive |
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from 20 to 25 years inclusive |
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from 25 to 30 years inclusive |
|
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over 30 years |
The useful life is established on the date of putting the object into operation and is determined by the taxpayer independently, taking into account the provisions of Chapter. 25 of the Tax Code of the Russian Federation and the classification of fixed assets approved by the Government of the Russian Federation.
For fixed assets that are not indicated in depreciation groups, the taxpayer has the right to establish a useful life based on the manufacturer’s recommendations and technical specifications (clause 6 of Article 258 of the Tax Code of the Russian Federation).
What is the depreciation group for MFPs?
Other office machines (including PCs and printing devices for them) - code 330.28.23.23 - belong to the second depreciation group with a useful life of 2 to 3 years inclusive.
Sheet-fed offset copying machines for offices - code 330.28.23.22 - to the third depreciation group with a useful life of 3 to 5 years inclusive.
There is no code for a multifunctional device in the All-Russian Classifier of Fixed Assets OK 013-2014 (SNS 2008), approved by Rosstandart Order No. 2018-st dated December 12, 2014.
According to tax inspectorate specialists, for the purpose of calculating income tax, the multifunctional device “copier-printer-scanner” belongs to the third depreciation group, since according to OKOF (OK 013-94) it corresponds to code 143010210 “Blueprinting means”. The opinion of the judges on this issue coincides with the inspectors (Resolution of the Moscow District Arbitration Court dated September 8, 2015 No. F05-12104/2015 in case No. A40-88095/14). When a fixed asset performs several independent functions at once, then in this case it is necessary to proceed from the maximum depreciation group and useful life. In the case under consideration, the judges took into account the Classification of fixed assets, which was in force until January 1, 2017 (as amended on July 6, 2015).
A similar conclusion was made by the judges in the Resolution of the Ninth Arbitration Court of Appeal dated March 11, 2016 No. 09AP-4567/2016 in case No. A40-134646/15. Since a multifunctional device performs the functions of a printer, copying and scanning, the useful life and belonging of an object to a particular depreciation group must be determined based on all devices included in the object. Thus, the “copier-printer-scanner” should be classified in the third depreciation group with a useful life of more than three years up to five years inclusive.
with changes from 04/17/2018
As you know, the All-Russian Classifier of Fixed Assets OK 013-2014 (SNA 2008) (hereinafter referred to as OKOF) has been in effect since 2017. Its predecessor OK 013-94 operated for almost two decades - since 1998.
OKOF is applied in cases provided for by federal standards, unless otherwise established by the authorized bodies of state regulation of accounting. This proposal requires some explanation.
From 01/01/2018, public sector institutions must organize accounting (budget) accounting using 5 federal standards, including the federal standard “Fixed assets”, approved. by order of the Ministry of Finance of Russia dated December 31, 2016 N 257n (hereinafter referred to as the Standard “Fixed Assets”). There are no references to OKOF in the Fixed Assets Standard. However, this fact does not mean that there is no need to determine OKOF codes for fixed assets, because clause 53 of the Instructions, approved. No one canceled the order of the Ministry of Finance of Russia dated December 1, 2010 N 157n. The above norm stipulates that the grouping of fixed assets is carried out according to property groups and types of property corresponding to the classification subsections established by OKOF.
We have compiled a convenient table of OKOF codes for office equipment, based on the direct and reverse transition keys between the editions of OK 013-94 and OK 013-2014 (SNS 2008), approved by order of Rosstandart dated April 21, 2016 No. 458.
It is worth noting that for some objects it is possible to use several OKOF codes at once. Decisions on such issues are made by authorized officials of the institution - as a rule, a permanent commission on the receipt and disposal of assets.
OKOF code table for office electronics
| OK 013-94 | OK 013-2014 | |
| OKOF code for printer | 143020360 | 320.26.20.15 |
| OKOF code for scanner | 143010210 | 320.26.20.15 |
| OKOF code for MFP (multifunctional device) | 143020360 | 320.26.20.15 |
| OKOF code for a personal computer | 143020209 | 320.26.20.14 |
| OKOF code for laptop | 143020204 | 320.26.20.11.110 |
| OKOF code for tablet | 143020204 | 320.26.20.11.110 |
| OKOF code for computer speakers | 143221125 | 320.26.30.11.150 |
| OKOF code for server | 143020100 | 320.26.20.14 |
| OKOF code for modem or router | 143313450 | 320.26.30.11.190 |
| OKOF code for telephone (landline) | 143222134 | 320.26.30.23 |
| OKOF code for charger | 143440142 | 330.26.51.66 |
| OKOF code for projector | 143322030 | 330.26.70.1 |
| OKOF code for uninterruptible power supply | 143313450 | 320.26.30.11.190 |
| OKOF code for cell phone | - | 320.26.30.22 |
We answer your questions
>Question: What is the OKOF for light panels with built-in lamps?
Answer: Light panels with built-in lamps are a type of electric lighting fixtures, an electrical household appliance, i.e. belong to the OKOF code group “Other machinery and equipment, including household equipment, and other objects” (code 330). Consequently, by the commission for the receipt and disposal of assets, they can quite reasonably be assigned to the OKOF group code 330.28.29 “Other general purpose machinery and equipment, not included in other groups” (letter of the Ministry of Finance of Russia dated December 27, 2016 N 02-07-08/ 78243).
>Question: When filling out short form 11, there was an inconvenience with grouping by old and new OKOF. Is it possible to rename old OKOFs to new ones without changing the depreciation group?
Answer: To replace OKOF in the 1C Accounting program of a government agency, you must use the processing "OKOF Replacement Assistant". When replacing OKOF using this processing, the depreciation group in the fixed asset card will not change.
>Question: To which OKOF should a copy machine, monitor, and system unit be classified as old and new?
- for copying machines code OKOF 330.28.23.21 “Photocopying machines with an optical system or contact type and thermal copying machines” (previously - 14 3010230 “Electrophotographic copying equipment”);
- for a monitor - 320.26.2 "Computers and peripheral equipment" (for example, 320.26.20.15) (previously - 14 3020350 "Information display devices");
- For system unit- 320.26.2 "Computers and peripheral equipment" (for example, 320.26.20.15) (for example, 320.26.20.15) (previously - 14 3020200 "Electronic digital computing machines").
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Multifunctional devices (MFPs) belong to the Third depreciation group.
The useful life of an MFP can be set in the range from over 3 years to 5 years inclusive.
Rationale
A multifunction device (MFP) is a device with additional functions printer, scanner, fax machine, copy module.
Directly in the Classification of fixed assets included in depreciation groups, MFIs are not mentioned. At the same time, in this document in the Third Depreciation Group the copying means are indicated:
Code OKOF (version from 01/01/2017)
Code OKOF (version before 01/01/2017) 14 3010210 — Photocopying equipment
MFPs also include printers and fax devices, which belong to the 2nd depreciation group:
Code OKOF (version from 01/01/2017) 330.28.23.23 - Other office machines (including personal computers and printing devices for them; servers of various capacities; network equipment for local computer networks; data storage systems; modems for local networks; modems for backbone networks)
OKOF code (version before 01/01/2017) 14 3020000 - Electronic computing equipment, 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.
Since the MFP is a single device, the maximum depreciation group of the included components should be used.
Accordingly, Multifunctional devices (MFPs) belong to the Third depreciation group, with a useful life of over 3 years and up to 5 years inclusive.
Moscow arbitrators clarified which depreciation group to include MFPs in (E.G. Vesnitskaya)
In the Resolution of the Moscow District Arbitration Court dated September 8, 2015 No. F05-12104/2015, the judges also came to the conclusion that MFIs belong to the third depreciation group. The same conclusion is in the Resolution of the 9th Arbitration Court of Appeal dated March 11, 2016 No. 09AP-4567/2016.
Some experts classify MFPs as OKOF code 320.26.20.15 - Other electronic digital computing machines, whether or not containing in one housing one or two of the following devices for automatic data processing: storage devices, input devices, output devices
Additionally
Third depreciation group - property with a useful life of more than 3 years up to 5 years inclusive
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 codes for office electronics
As amended from 01/01/09 —>
| Code OKOF | Name | Note |
|---|---|---|
| Fourth group (property with a useful life of more than 5 years up to 7 years inclusive) |
||
| Buildings | ||
| 11 0000000 | Buildings (except residential) | buildings made of film materials (air-supported, pneumatic frame, tent, etc.); mobile all-metal; mobile wood-metal; kiosks and stalls made of metal structures, fiberglass, pressed plates and wood |
| Facilities and transmission devices | ||
| 12 0001110 | Technological pipelines | indoor and outdoor |
| 12 2811133 | Excluded as of January 1, 2007. — Resolution of the Ruler | Government of the Russian Federation dated November 18, 2006 N 697 |
| 12 2811841 | Cooling towers | wooden |
| 12 4526080 | Communications facilities | wooden masts |
| Machinery and equipment | ||
| 14 2911102 | Diesels and diesel generators with a cylinder diameter over 120 to 160 mm inclusive | diesel engines and drilling diesel generators |
| 14 2912010 | Centrifugal, piston and rotary pumps | except 14 2912102, 14 2912103 |
| 14 2912020 | Compressor and vacuum equipment (air separation units, air and gas compressors, vacuum pumps, low vacuum pumping units, elements of vacuum systems) | except 14 2912132, 14 2912133 |
| 14 2914134 | Electric heaters | |
| 14 2915070 | Other lifting and transport equipment (forklifts) | |
| 14 2919911 | Production lines for cardboard and paper containers | |
| 14 2919730 — 14 2919735 | Material classifiers | |
| 14 2921000 | Agricultural and forestry machinery and equipment (except tractors) | except 14 2921030, 14 2921327, 14 2921365, 14 2921404, 14 2921417, 14 2921517, 14 2921660 - 14 2921690 |
| 14 2922626, 14 2922627 | Equipment for sharpening and preparing wood-cutting tools; specialized machines | |
| 14 2922643 | Woodworking equipment for furniture production | |
| 14 2922060 | Soldering and welding equipment (equipment for mechanical welding, electric welding, thermocompression, ultrasonic, laser welding, etc.) | |
| 14 2923115 | Dispensers | weighing dispensers |
| 14 2923144 | Separators | cone separators |
| 14 2923262 | Machines for casting and transporting iron, steel and slag | conveyor filling machines |
| 14 2923297 | Mixers | head mixers |
| 14 2923315 | Lined buckets | |
| 14 2923317 | Containers, molds, trolleys and other machines and mechanisms for loading and transportation | |
| 14 2923530 — 14 2923532 | Rolling steel rolls | support rollers |
| 14 2923581 | Lifts, electric cars | |
| 14 2923583 | Vacuum buckets | |
| 14 2924280 — 14 2924284 | Rock complex equipment, mechanized loading points, shunting devices, coal warehouse equipment | |
| 14 2924020 | Other self-propelled machines and equipment | excavators, bulldozers, scrapers and graders, ditch diggers, sewer cleaners and others |
| 14 2924620 — 14 2924635 | Technological equipment for concrete mixing plants, concrete mixing plants | |
| 14 2926475 | Embroidery machines | |
| 14 2928100 — 14 2928106 | Drilling rigs for production and deep exploration drilling | |
| 14 2928302 | Mobile steam heating units | |
| 14 2928520 — 14 2928526 | Surface equipment for well development and repair | |
| 14 2928530 — 14 2928539 | Equipment for tripping and hoisting operations in production wells (except for mobile lifting equipment) | |
| 14 2928600 — 14 2928604 | Equipment for collection, accounting, primary processing and transportation of oil in the fields | |
| 14 2929270 — 14 2929277 | Phototypesetting equipment and typesetting-programming devices | |
| 14 2929510 — 14 2929519 | Machines and units for cutting and shredding tires, rubber waste and reclaim packaging; cutting and roughening machines and units in the production of rubber and rubber-asbestos products; lines for the production of rubber-asbestos products and reclaims | |
| 14 2929560 — 14 2929565 | Rubber injection machines and units and lines for the preparation of rubber mixtures and glue | |
| 14 2929610 — 14 2929617 | Machines and units for hose assembly | |
| 14 2929640 — 14 2929644 | Lines for assembling and restoring tires and rubber shoes | |
| 14 2929727 | Lines and units for the production of extruded latex products | |
| 14 2944000 | Machinery and equipment for municipal services, including fire-fighting equipment (special vehicles for municipal services and fire fighting vehicles 14 3410000) | |
| 14 2945000 | Technological equipment for trade and public catering enterprises | |
| 14 2946000 | Technological equipment for the medical industry | except 14 2946050 |
| 14 3010000 | Means of mechanization and automation of management and engineering work | except 14 3010210, 14 3010440 |
| 14 3113020, 14 3113030 | Electric motors for electric drilling rigs; crane electric motors | |
| 14 3149130, 14 3149140 | Mobile power plants; electrical power units | |
| 14 3190040 | Other electrical equipment not included in other groups | |
| 14 3222130 | Telephone devices and subscriber devices | telephone fax machines, electronic subscriber terminals; digital mini-PBXs (rural, institutional, remote) |
| 14 3222182 | Power supplies | alkaline batteries at communication facilities; uninterruptible power supplies for base stations |
| 14 3230000 | Television and radio receiving equipment | |
| 14 3311000 | Medical and surgical equipment | except 14 3311010 |
| 14 3312040 | Instruments and instruments for measuring or checking the quantitative characteristics of electricity | except 14 3312446, 14 3312541, 14 3312551 |
| 14 3313000 | Process control equipment | |
| 14 3314000 | Test equipment | |
| 14 3319000 | Nuclear and radioisotope instruments, instruments and equipment for automatic fire extinguishing and fire alarm systems, special equipment for instrument making | |
| 14 3321010 | Optical instruments for general industrial and scientific use (optical-mechanical control and measuring instruments; optical machine tools, geodetic, surveying instruments, instruments for spectral analysis and others) | |
| 14 3330000 | Clocks (except household ones) and time devices | special watches and time instruments (marine and aviation watches, chronometers, stopwatches, chronoscopes, chronographs, time counters, time relays); instruments for monitoring watches, components and parts of watch mechanisms |
| 14 3440000 | Garage and gas station equipment (machines and equipment for car repair and maintenance) | |
| 14 3520584 | Equipment for selling railway tickets | |
| 14 3520624 | Mouldboard plows | |
| 14 3520633 | Travel trolleys | |
| Means of transport | ||
| 15 3410114 | Small class passenger cars for disabled people | |
| 15 3410020 | Trucks, road tractors for semi-trailers (general purpose vehicles: flatbeds, vans, tractors; dump trucks) | except 15 3410191, 15 3410195 - 15 3410197, 15 3410211 - 15 3410216 |
| 15 3410270 — 15 3410283 | Medium and large buses up to 12 m long inclusive | |
| 15 3410300 — 15 3410302 | Other buses | |
| 15 3410032 | Trolleybuses | |
| 15 3410361 | Tankers for transporting petroleum products, fuel and oils; chemicals | |
| 15 3410380 — 15 3410449 | Vehicles specialized for logging; specialized others; other special, except those included in the group 14 3410040 | |
| 15 3599000 | Other means of transport, not included in other groups | except 15 3599501 |
| Industrial and household equipment | ||
| 16 2929000, 16 3222000, 16 3311000, 16 3612000 | Furniture for printing production; cable and wire communications enterprises; medical; children's, school and preschool institutions; trade, catering and consumer services enterprises; libraries, theatrical and entertainment enterprises and cultural institutions; administrative premises, train stations, financial institutions and communications enterprises; other special furniture | |
| 16 3330000 | Hours (except special ones) | mechanical wrist watches, mechanical pocket watches, table watches, wall watches, floor watches, alarm clocks; electro-mechanical and electronic watches |
| Working livestock | ||
| 17 0000000 | Working, productive and breeding livestock (except for young animals and livestock for slaughter) | horses, camels, donkeys and other draft animals (except oxen, buffaloes, deer) |
| Perennial plantings | ||
| 18 0160012 | Plantings of perennial berry crops | except 18 0160171, 18 0160176 |
Printers copiers scanners Okof MFP in Chita
Rationale for the conclusion: Accounting The rules for the formation in accounting of information about fixed assets of organizations (with the exception of credit institutions and state (municipal) institutions) are established by PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01). According to clause 4 PBU 6/01 an asset is accepted by a commercial organization for accounting as fixed assets if the following conditions are simultaneously met: a) the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization or for provision by the organization for a fee in temporary possession and use or for temporary use; b) the object is intended for use for a long time, i.e.
Accounting for expenses on office equipment, in particular, cartridges and their refills
LOAN 012 - the disposal of an object from the balance sheet is reflected (due to wear and tear, sale, etc.). This posting will mean that the property is no longer used in your business. And confirmation of this will be the write-off act. The form of such an act is approved by Resolution No. 71a.
However, it is too bulky and inconvenient for writing off low-value property. Therefore, it is better to develop your own sample act and approve it in the accounting policy for accounting purposes. An example of such a document is presented below. Please note: Property should be assigned to an off-balance sheet account and written off from this account using single entries, without double entries.
The described procedure for accounting for “low value” on the balance sheet will allow you to establish control over objects from the moment they begin to be used until the time when they are written off due to wear and tear or disposal. Method two: get a “low value” accounting card.
Accounting for receipt of fixed assets (documents, postings)
The Chart of Accounts for accounting financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n (hereinafter referred to as the Chart of Accounts and the Instructions, respectively), provides for a separate balance sheet account 03 “Income-generating investments in material assets”, intended for generalization of information on the availability and movement of an organization’s investments in part of the property, buildings, premises, equipment and other valuables that have a tangible form, provided by the organization for a fee for temporary use (temporary possession and use) for the purpose of generating income.
Which account should I credit the printer to?
The essence of the issue Choose a convenient method for you to control the safety of low-value property and write it down in the accounting policy for accounting purposes. Fill out such a low-value property registration card for each object. And make entries in it on the basis of receipt and expenditure documents (receipt orders, invoices for the release of materials, etc.) on the day of the transaction.
For example, when moving from one department of the organization to another or when leaving your company. Thanks to such a low-value property accounting card, you will always know when and who received these objects, how long they were used in business and when they were written off. In addition, if the tax authorities during the audit ask for documents confirming the movement of inexpensive property, you can provide them with this card.
Which account should I credit the printer to?
Tax Code of the Russian Federation, are taken into account as part of material costs either in full as they are put into operation, or over several reporting periods (clause 3, clause 1, article 254, clause 2, article 272 of the Tax Code of the Russian Federation). We also recommend that you familiarize yourself with the following materials: - Encyclopedia of solutions. Accounting for fixed assets acquired for temporary use; - Encyclopedia of solutions. Accounting for the transfer of fixed assets for hire. Answer prepared by: Expert of the Legal Consulting Service GARANT Gilmutdinov Damir Response quality control: Reviewer of the Legal Consulting Service GARANT Candidate of Economic Sciences Dmitry Ignatiev August 27, 2015
To what account should I credit the printer in 1c?
Then, after putting the facility into operation, write off its cost as expenses for ordinary activities (clauses 5 and 7 of PBU 10/99 “Expenses of the organization”, clause 93 Guidelines on accounting of inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).
Which depreciation group do multifunctional devices (MFPs) belong to?
The accounting entry will be: DEBIT 20 (26, 44) CREDIT 10 subaccount “Low-valued property” - the cost of the property is written off as expenses when it is put into operation. Note: In accounting, reflect “low value” in the “Low value property” subaccount opened to account 10 “Materials”.
As you can see, payment for valuables is not important in accounting, and they can be written off immediately on the day they begin to be used. Example 2. Accounting for “low value property” Let’s use the conditions of example 1 and see what entries the accountant of Vesna LLC will make: June 11 DEBIT 10 subaccount “Low value property” CREDIT 60 - 7000 rubles.
If an organization decides to reflect such objects as part of inventories, then in accounting they are taken into account in accordance with the Guidelines for accounting for inventories, approved by Order of the Ministry of Finance dated December 28, 2001 N 119n. Such assets are reflected in account 10 “Materials” and are written off as production costs at a time from the moment they are put into operation (clause 93 of the Methodological Instructions). There is no need to use account 01 “Fixed Assets” when capitalizing such objects. Such objects are immediately accepted for accounting in account 10 “Materials”. Thus, a printer purchased by an organization costs 5,000 rubles. can be reflected in accounting as follows: Debit 10 - Credit 60 - 5000 rubles. — a printer purchased by the organization from a supplier has been capitalized (excluding VAT). According to the Russian Ministry of Finance (see.
To what account should the printer and cartridge be credited?
Then we immediately write off the cost of the received OS as expenses D91/2 K10. Accounting for the receipt of fixed assets (purchase, donation, contribution, creation) Now let's talk about how fixed assets arrive at the enterprise. There are several ways:
- Accounting for the receipt of fixed assets upon purchase We will take into account fixed assets at their original cost, which will be the sum of all actual costs of acquisition and installation, transportation costs minus VAT.
To what account should I post a printer cartridge?
Inventory). In which account should these assets be recorded in accounting: on account 03 “Income-generating investments in material assets” or on account 10 “Materials”? If the account is 03, then how to write off the cost of purchased office equipment as expenses in accounting and tax accounting? Having considered the issue, we came to the following conclusion: The organization in the situation under consideration, in accordance with the provisions of the accounting policy for accounting purposes, must account for office equipment costing less than 40,000 rubles, intended for further lease to legal entities, on account 10. For tax purposes, office equipment profits with a value of no more than 40,000 rubles, regardless of, in particular, the procedure for its accounting, it is not a fixed asset and depreciable property. Its cost is taken into account as part of material costs.
- 320.00.00.00.000 - Information, computer and telecommunications (ICT) equipment
Subgroups
Group 320.26.2 in OKOF contains 4 subgroups.
- 320.26.20.11 - Portable computers weighing no more than 10 kg, such as laptops, tablet computers, pocket computers, including those combining the functions of a mobile telephone, electronic notebooks and similar computer equipment
- 320.26.20.13 - Electronic digital computing machines containing in one housing CPU and input and output device, whether or not combined for automatic data processing
- 320.26.20.14 - Electronic digital computers supplied in the form of systems for automatic data processing
- 320.26.20.15 - Other electronic digital computers, whether or not containing in one housing one or two of the following devices for automatic data processing: storage devices, input devices, output devices
Shock absorption groups
Code 320.26.2 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
| OKOF OK 013-94 | OKOF OK 013-2014 | ||
|---|---|---|---|
| Code | Name | Code | Name |
| 143020020 | Digital computing complexes and machines | 320.26.2 | Computers and peripherals |
| 143020201 | General purpose computer | ||
| 143020231 | Computational perforation complexes | ||
| 143020232 | Punching machines for preparing and processing punched cards | ||
| 143020233 | Computer keyboard machines | ||
| 143020239 | Electromechanical and other mechanical computing complexes and machines | ||
| 143020030 | Devices of computer systems and electronic machines | ||
| 143020320 | Computer devices and power supplies | ||
| 143020340 | External storage devices | ||
| 143020350 | Information display devices | ||
| 143020360 | Information input and output devices | ||
| 143020060 | Technical means for servicing electronic computer equipment (adjustment stands, simulators, tools and accessories) | ||
| 143020541 | Stands, complex adjustment equipment | ||
| 143020542 | imitators | ||
| 143020543 | Instrumentation equipment | ||
| 143020544 | Computer Tools and Supplies | ||
| 143020545 | Computer service devices |
OKOF: code 320.26.2
320.26.2 - Computers and peripheral equipment
Code: 320.26.2
Name: Computers and peripheral equipment
Child elements: 4
Depreciation groups: 0
Straight adapter keys: 17
Meaning of the OKOF code for the printer
- 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
- 330.28 - Machinery and equipment not included in other groups
- 330.28.2 - Other general purpose machinery and equipment
- 330.28.23.2 — Office equipment
- 330.28.23.22 — Sheet-fed offset copying machines for offices
Subgroups
Grouping 330.28.23.22 in OKOF is final and does not contain subgroups.
Shock absorption groups
In the classification of fixed assets included in depreciation groups, code 330.28.23.22 is listed in the following groups:
Transition keys
To move from the old OKOF to the new OKOF, use a direct transition key:
| OKOF OK 013-94 | OKOF OK 013-2014 | ||
|---|---|---|---|
| Code | Name | Code | Name |
| 143010190 | Mathematical instruments and instruments. Mechanical reference tables (devices, tools and mathematical devices) | 330.28.23.22 | Sheet-fed offset copying machines for offices |
| 143010210 | Photocopying facilities | ||
| 143010211 | Stationary devices for dry copy development | ||
| 143010212 | Stationary devices for the wet method of developing copies | ||
| 143010213 | Desktop devices for dry method of developing copies | ||
| 143010214 | Desktop devices for wet development of copies | ||
| 143010215 | Blueprint projection equipment | ||
| 143010216 | Equipment for processing blueprints | ||
| 143010220 | Photocopying and microphotocopying facilities | ||
| 143010260 | Stationery offset printing media | ||
| 143010261 | Offset machines with friction feeder for stationery | ||
| 143010262 | Offset machines with pneumatic feeder for stationery |
OKOF: code 330.28.23.22
330.28.23.22 — Sheet-fed offset copying machines for offices
Classifier: OKOF OK 013-2014
Code: 330.28.23.22
Name: Sheet-fed offset copying machines for offices
Child elements: 0
Depreciation groups: 1
Straight adapter keys: 12
2018 okof2.ru - All-Russian classifier of fixed assets with decoding and search
Answer
Multifunctional devices (MFPs) belong to the Third depreciation group.
The useful life of an MFP can be set in the range from over 3 years to 5 years inclusive.
Rationale
A multifunctional device (MFP) is a device with additional functions of a printer, scanner, fax machine, and copier.
Directly in the Classification of fixed assets included in depreciation groups, MFIs are not mentioned. At the same time, in this document in the Third Depreciation Group the copying means are indicated:
Code OKOF (version from 01/01/2017) 330.28.23.22 — Sheet-fed offset copying machines for offices
Code OKOF (version before 01/01/2017) 14 3010210 — Photocopying equipment
MFPs also include printers and fax devices, which belong to the 2nd depreciation group:
Code OKOF (version from 01/01/2017) 330.28.23.23 - Other office machines (including personal computers and printing devices for them; servers of various capacities; network equipment for local computer networks; data storage systems; modems for local networks; modems for backbone networks)
OKOF code (version before 01/01/2017) 14 3020000 - Electronic computing equipment, 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.
Since the MFP is a single device, the maximum depreciation group of the included components should be used.
Accordingly, Multifunctional devices (MFPs) belong to the Third depreciation group, with a useful life of over 3 years and up to 5 years inclusive.
In the Resolution of the Moscow District Arbitration Court dated September 8, 2015 No. F05-12104/2015, the judges also came to the conclusion that MFIs belong to the third depreciation group. The same conclusion is in the Resolution of the 9th Arbitration Court of Appeal dated March 11, 2016 No. 09AP-4567/2016.
Some experts classify MFPs as OKOF code 320.26.20.15 - Other electronic digital computing machines, whether or not containing in one housing one or two of the following devices for automatic data processing: storage devices, input devices, output devices
The third depreciation group is property with a useful life of more than 3 years up to 5 years inclusive;
Answer
A personal computer belongs to the Second Depreciation Group (property with a useful life of more than 2 years up to 3 years inclusive).
Accordingly, the useful life of a Personal Computer is set in the range from 2 years and 1 month to 3 years.
Rationale
The 2nd group of fixed assets includes (Classification of fixed assets included in depreciation groups):
Code OKOF (version from 01/01/2017) 330.28.23.23 - Other office machines (and printing devices for them; servers of various capacities; network equipment for local computer networks; data storage systems; modems for local networks; modems for backbone networks)
Code OKOF (version before 01/01/2017) 14 3020000 – Electronic computer technology, 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.
Note
It is interesting that OKOF classifies Computers and peripheral equipment under code 320.26.2 (320.26.20.14 - Electronic digital computers supplied in the form of systems for automatic data processing). But, in the Classification of fixed assets included in depreciation groups, personal computers are directly designated in the second group of fixed assets in the note to Other office machines with code OKOF 330.28.23.23.
That's why personal computer belongs to the second group of OS.
Additionally
Second depreciation group
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.
Selecting a depreciation group for property with OKOF 320.26.20.13
Question:
We purchased a candy bar (computer) worth more than 100 thousand rubles, chose OKOF code 320.26.20.13, but there is no depreciation group. Can you tell me which shock absorption group this product belongs to?
Answer:
This monoblock (computer) should be classified as the second depreciation group.
Rationale:
Indeed, in the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1, code 320.26.20.13 “Electronic digital computers containing in one housing a central processor and an input and output device, combined or not” is not indicated for automatic data processing" according to OKOF OK 013-2014 (SNS 2008), adopted and put into effect by order of Rosstandart dated December 12, 2014 N 2018-st.
By virtue of the order of Rosstandart dated April 21, 2016 N 458 “On approval of direct and reverse transition keys between editions OK 013-94 and OK 013-2014 (SNS 2008) of the All-Russian Classifier of Fixed Assets,” this OKOF code previously corresponded to code 14 3020100 “Complexes and machines computing analog and analog-to-digital.”
As follows from the previous edition of the Classification of Fixed Assets, property with OKOF code 14 3020000 belonged to the second group.
Therefore, in our opinion, this computer should be classified in the second depreciation group.
This conclusion can also be supported by the direct classification in the Classification of other office machines, including personal computers, in the second group.
Boldyr A.A.,
expert in the field of budget and tax legislation
The inspectorate decided that the company unlawfully included in the second depreciation group under OKOF code 143020000 “Electronic computer equipment”, with a useful life of 36 months, a fixed asset item - a multifunctional device (MFP).
The Federal Tax Service Inspectorate indicated that the MFP has different functions; it can be used both as a printing device (it only works in conjunction with a computer) and as a copying device (it works independently). In this regard, it is subject to inclusion in the 3rd depreciation group with a useful life of over 3 years up to 5 years inclusive.
The court agreed with this.
The arbitrators indicated that, in accordance with the Classification of fixed assets included in depreciation groups, photocopying equipment (including copying and operational duplication equipment) belongs to the third depreciation group with code OKOF 14 3010210 (property). At the same time, according to the note to this position, photocopying means include copying and rapid reproduction means.
Thus, given technical specifications And functionality MFPs (perform the functions of copying, scanning documents, and can also be used as a printer), the company wrongfully classified MFPs into the second depreciation group.
The established circumstances have not been refuted by the company.
