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depreciation groups. Useful life of fixed assets in accounting

Without exception, all fixed assets, depending on which depreciation group they belong to, have a useful life. Installed Classifier allows you to fully determine the depreciation group of the object, as well as the expected service life.

Table of fixed assets

used updated version of the table of fixed assets.

Group number	What is included in the group of fixed assets	What is the period of use
1	The group includes all property, and their useful life is short.	Not more than 2 years
2	Everything except vehicles and other equipment. In addition, the group includes durable plantings.	No more than 36 months
3	The group includes not only buildings, but also vehicles.	Not more than 5 years
4	It contains non-residential real estate and various labor livestock.	Not more than 7 years
5	Contains transmission equipment, vehicles and various structures.	Not more than 10 years
6	Residential property and a variety of perennial seedlings.	Not more than 15 years old
7	Fixed assets that have not yet appeared in other groups.	Not more than 20 years old
8	Numerous structures (of various types) and a variety of vehicles.	Up to 25 years old
9	A variety of facilities, transmission equipment, vehicles.	Not more than 30 years old
10	A variety of equipment, various seedlings, vehicles and so on.	Over 30 years

In order to find out which group the fixed asset belongs to, it will be enough to use the classifier table.

It is worth paying attention to the fact that companies are given the opportunity to find out on their own information regarding which group this or that OS belongs to.

In the event that the required object is not in the classifier, the period of application of the OS can be found on the basis of the manufacturer's recommendations or the available technical documentation.

How can I find out the SPI for objects that have already been in operation? In the process of acquiring those objects that were previously used by their companies, some difficulties may arise in the process of calculating the period under consideration.

To facilitate the necessary calculations, it will be enough to use one of several options, namely:

the time period is formed according to the adopted Classifier, but it must be reduced for the operational period by the previous owner;
the time period that was formed by the previous owner must necessarily be reduced by the actual period of application.

Using one of these methods, you can, without any effort, determine the useful life of used equipment.

According to article 258 of the Tax Code of the Russian Federation, the fixed assets of a company, depending on the period of useful use of a particular property, directly for the purposes of income taxation, can be assigned to one of the established groups.

Concerning useful life of OF, then the company is obliged to calculate it on its own with the obligatory consideration of a specially developed Classification, which was approved by the Decree of the Government of the Russian Federation.

For 2019, Decree of the Government of the Russian Federation No. 640 is in force. Also valid All-Russian classifier of OS (in the abbreviated version of OKOF). In parallel with this, the previous OKOF OK 013-94 was annulled.

For this reason, the OS Classifier is also subject to modification. Moreover, on the basis of the Order of Rosstandart, direct and transitional keys were adopted.

The definition of useful life includes several stages, namely:

The definition of the OS group regarding the Classification, which was approved by the Decree of the Government of the Russian Federation in accordance with paragraph 4 of Article 258 of the Tax Code of the Russian Federation.
In the event that the OS is not in the Classification and OKOF, then it is necessary to determine the period based on the operational period (based on paragraph 6 of Article 258 of the Tax Code of the Russian Federation).
The period that has been established must be fixed without fail in the so-called inventory card of fixed assets (drawn up in the form). In a situation where the tax and accounting period differ from each other, then in the second section of the form it will be necessary to add the corresponding column.

In the process of following these steps, it will not be difficult to determine the useful life. It is enough to follow a clear sequence of actions and avoid various kinds of mistakes.

Consider the calculation on a specific example: a company bought a Gazelle cargo vehicle, whose carrying capacity is 1.5 tons. Let us determine the period of its useful use, taking into account all the available nuances.

According to the approved OS Classifier, cargo vehicles of general use with a specified carrying capacity within 0.5-5 tons belong to the fourth group.

Based on this, the SPI for the fourth group varies within from 5 to 7 years inclusive. Thus, the minimum useful life in months is:

5 years * 12 calendar months + 1 month = 61 months

As for the maximum period, it is:

7 years * 12 calendar months = 84 months

It should be noted that companies have the full legal right to independently determine the useful life of vehicles within 61 to 84 months.

Change

Based on the generally accepted rule, the useful life is subject to revision if the fact of a significant improvement in the initial established normative values of the object is confirmed based on the results (based on paragraph 1 of Article 258 of the Tax Code of the Russian Federation):

completed completion;
completed reconstruction;
carried out modernization.

It is necessary to pay attention to the fact that for the purposes of direct tax accounting, an increase in the useful life can be made only within those time frames established exclusively for a specific group, which includes a specific tool.

In order to be able to significantly facilitate the transition to the newly established OKOF, the so-called special matching keys were formed. Under the keys is meant with the name of not only subgroups, but also the groups themselves.

In the process of working with the keys in question, it is necessary to pay attention to such nuances, how:

For developed direct transition tables it was accepted that the old indicator corresponded to the new one (moreover, one or several). If the exact name of the objects is not in the list, then it is necessary to take into account the most appropriate name.
For the formed tables of the reverse transition the correspondence of the new indicator to the old one was accepted (also for one or several).

It is necessary to additionally pay attention to the envisaged procedure for the implementation of the transition, which consists in next:

With the help of transitional keys, clearly define the new code of a particular item of fixed assets.
Map all the necessary information regarding the new code to the object's existing inventory record card. It is mandatory to make a certain note that the new code has begun to operate. Moreover, it is important to remember that there is no need to requalify the OS, since it is enough just to indicate their new code indicators. In other words, only property that is directly related to is subject to retraining.
It is necessary to form a new group for the OS (this must be done only in relation to those objects that have been put into operation). This means that old OS objects do not need to modify their useful life. In the event that there is no suitable code, then it is imperative to take into account the indicator of the highest level.

Subject to the observance of the provided algorithm, it is possible to carry out the necessary transition without any special difficulties. It is enough just to avoid various kinds of errors or typos, because otherwise you can get unreliable information.

Application

According to the generally accepted rule, the period under review is subject to revision at the moment when there was a significant improvement in the initially established values of the functioning of a particular facility as a result of completion, modernization, reconstruction or additional equipment.

It is worth recalling that in tax accounting, an increase in the period under consideration can be carried out exclusively within the period that was established directly for the group of fixed assets where the funds were previously entered.

In that situation, if the period under consideration after the completion of reconstruction, modernization or technical re-equipment has been increased, then the company has a unique opportunity to charge depreciation at the rate that is calculated on the basis of the new accepted useful life of the fixed asset (based on the Letter of the Ministry of Finance of Russia) .

However, such a recalculation of the norm can lead to the fact that a particular object will be depreciated longer. For this reason, for a company in such a situation, the most optimal solution would be to carry out according to the old norms.

If, upon completion of the modernization / reconstruction, the initial cost of the object has changed, and the period under consideration has remained at the same level, then the depreciation rate in the process of applying the directly linear option in tax accounting will not be revised, and for the period of completion of the considered JI, the fixed asset will be depreciated not in to the fullest.

In parallel with this, according to the available explanations of the Ministry of Finance of the Russian Federation, in such a situation, it is permissible for companies to continue calculating depreciation using the straight-line method until the full repayment of the cost of fixed assets and at the end of the period under consideration, if it was not subject to revision after the modernization / reconstruction of fixed assets (on the basis of the Ministry of Finance RF dated July 2011).

If, upon completion of the modernization / reconstruction, the technical parameters of the facility have been modified to such an extent that they now fully comply with the new established OKOF code (this year it becomes necessary to analyze both old and new codes), the object must necessarily be considered as a newly minted operating system.

Classifier in accounting

Resolution No. 1, which approved the OS Classifier for the purpose of tax accounting in 2019, clearly states that the Classification must be used in tax accounting without fail.

The fact that the Classifier in question can be applied directly in accounting is excluded from the content of this resolution. In fact, this is natural. This is largely due to the fact that the current legislation should not regulate issues related to accounting. But can this really mean the fact that the tax classifier cannot be used in accounting?

It must be understood that the period of useful use in accounting is the time period during which the fixed asset object is obliged to fully bring economic benefits to the company (in other words, profit).

In strict accordance with PBU 6/01 regarding the accounting for fixed assets, which were adopted by the Order of the Ministry of Finance of the Russian Federation in March 2001, the useful life can be calculated based on:

the predicted period of use of a particular object in strict accordance with the expected performance or capacity;
predictable physical wear, which directly depends on the period of operation (number of shifts), as well as natural conditions and the level of environmental influence, taking into account the frequency of repair work;
various regulatory and other restrictions on the use of a particular object (for example, a lease period).

Based on the foregoing, we can conclude that in accounting the company has every right to calculate the useful life period on its own, without taking into account any established norms or classifiers.

It is necessary to take into account the fact that there is no prohibition on the use of the OS Classifier, adopted for the purpose of taxation, in accounting.

Most companies use this Classification for the purpose of accounting, moreover, fixing a similar procedure in their own. This method is chosen solely for the purpose of optimizing accounting labor activity, as well as the possible convergence of accounting and tax accounting (including the possible goal of avoiding the mandatory use of a temporary difference).

Additional information is in this video.

One of the tasks of an accountant is to determine the useful life of fixed assets. After all, based on it, depreciation is charged on this property both in tax and in accounting. Our article will help to determine this period correctly.

Useful life of fixed assets in accounting

The useful life of fixed assets for accounting purposes can be determined in two ways:

according to the rules established in paragraph 20 of the Accounting Regulation "Accounting for fixed assets" RAS 6/01 (approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n);
according to the approved classification.

According to the rules established in paragraph 20 of PBU 6/01, the useful life is determined based on:

the period during which it is planned to use the fixed asset for management needs, for the production of products (performance of work, provision of services) and other income generation;
the period after which the fixed asset is expected to be unsuitable for further use (i.e., physically worn out). This takes into account the mode (number of shifts) and the negative operating conditions of the fixed asset, as well as the system (frequency) of repairs;
regulatory and other restrictions on the use of a fixed asset (for example, the lease term).

Fix the chosen option for determining the useful life of a fixed asset in the accounting policy for accounting purposes.

Set the useful life of the fixed asset by order of the head, drawn up in any form. In the future, this period can be revised only after the reconstruction, modernization, completion or additional equipment of the fixed asset. In all other cases, the useful life of the fixed asset is not revised, regardless of whether the fixed asset is operated after the end of the previously established useful life. This procedure follows from paragraph 6 of clause 20 of PBU 6/01 and clauses of the Guidelines approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

Useful life of fixed assets in tax accounting

An organization must independently determine the useful life of a fixed asset for tax accounting purposes, taking into account the following rules:

first of all, you need to be guided by the Classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1. In this document, fixed assets, depending on their useful life, are combined into 10 depreciation groups and arranged in ascending order of useful life (clause 3, article 258 of the Tax Code of the Russian Federation). To determine the useful life, find the name of the fixed asset in the Classification and see which group it belongs to;
if the fixed asset is not specified in the Classification, then its useful life can be determined based on the manufacturer's recommendations and (or) technical specifications.

Such rules are established by paragraphs and articles 258 of the Tax Code of the Russian Federation.

If the fixed asset is not mentioned in the Classification, and there is no technical documentation for it, you can determine the depreciation group and useful life by contacting the Ministry of Economic Development of Russia with a corresponding request. Such recommendations are contained in the letter of the Ministry of Finance of Russia dated November 3, 2011 No. 03-03-06 / 1/711.

In addition, in such situations, depreciation may be charged on

The norms of STI for the purpose of income tax are regulated by Article 258 of the Russian tax legislation. Accounting and tax calculation methods have similar features, but there are also significant differences. We will talk about them in the article in more detail.

General concept of SPI

What is it? Not everyone can figure it out. The useful life of buildings is understood as the period during which an object of intangible assets or fixed assets can serve for the purposes pursued by taxpayers in their activities. It is calculated by the entrepreneur independently, and the date on which the property was put into operation is taken into account.

The tax system is characterized by its definition only in terms of time. Accounting also provides for the establishment of the useful life of the building, depending on the amount of production that was produced during this time. What is depreciation?

Depreciation objects

The depreciation of a building and the useful life of the same property are related concepts.

The first is the transfer of the value of the object to the products created by its use. This also includes works and services provided. Depreciation deductions help create a source for easy reproduction. Thus, in fact, it is possible to increase the cost of the final product by 5-7 percent, which will later be used to repair or replace equipment, if necessary. In other words, the depreciation of a building allows you to transfer the money spent on the purchase of fixed assets to services and goods, including them in the final cost. Depreciation is charged on the following items:

Fixed assets whose consumer properties do not change over time. This property includes land plots, museum objects, nature management objects, etc. The useful life of fixed assets (buildings and structures) is determined in accordance with the depreciation group.
Housing stock. But only in cases where it is not used with the intention of generating income.
Road facilities and external improvement.
Plantings are perennials that have not reached the operational age.
cattle.
Used for the purpose of mobilization and mobilization training. These include mothballed and closed for production and management needs facilities, as well as those leased for temporary paid use.

The essence of depreciation

The process of producing any item, work or service requires the organization to spend on the purchase of materials, energy, wages for workers, etc. These costs determine the cost of the final product. The useful life of an industrial building depends on the depreciation group. We will talk about this further.

However, for the production of certain products, a workshop and administration building is necessary, and the former directly depends on the type of products that are produced (although in some cases it is not necessary). In addition, special equipment, a fence around the plant, vehicles may be required. The useful life of a non-residential building, as mentioned, depends on the depreciation group.

Here it is necessary to take into account that the materials are purchased and used for the needs of production for a relatively short period of time (up to 12 months), while the building and machines used in the manufacture of products will remain unchanged for many more years.

The cost of acquiring funds, called basic, is sometimes more expensive than the materials themselves, however, they tend to wear out, buildings can crumble and age, machines run out of service and are sent for scrap. The facility may be demolished or refurbished after the end of the useful life of the building.

You will need money to buy new equipment. For this reason, organizations include surcharges in the cost of products, which are paid by the buyer.

Depreciation is due to the need to attribute the cost of objects to expenses and keep them accounted for. In the case of particularly expensive fixed assets, and the useful life of the building is long, depreciation is needed to gradually write off their value. This makes it possible to reduce costs. There are a number of features that should be taken into account when calculating depreciation in order to avoid mistakes and not be in the focus of attention of regulatory organizations.

How to determine the useful life of a non-residential building? The concept of a depreciation group will help answer this question.

Ten depreciation categories

What does all this mean?

Tax legislation distinguishes 10 depreciation categories. The useful life of a building depends on the depreciation group. Thus, the main task in the calculation will be the assignment of an object to a specific group. Only after that it becomes possible to establish the period of useful application. After all, the depreciation of a building and the useful life of the same property are interdependent concepts.

Learn more about depreciation groups

According to the classification given in the Tax Code, the following depreciation groups are distinguished:

First group. It includes all non-durable property, the use of which is from one to two years. The minimum period of use will be 13 months, and the maximum no more than 24 months.
The second group consists of property with a useful life of up to three years.

Both the first and the second groups are subject to depreciation premiums in the amount of not more than 10 percent.

The third group includes fixed assets with a useful life of not more than five years.

The depreciation premium for groups from the third to the seventh is calculated in the amount of up to 30 percent.

All three first groups of fixed assets are not subject to an increased depreciation rate for the subject of leasing.

Starting from 2018, property included in the third depreciation group will be subject to property tax, unless the constituent entity of the Russian Federation adopts by this time a special law on the application of benefits in the territory of a particular region.

The fourth group includes property with a useful life of up to seven years. This group includes transmission devices and structures, buildings, equipment and machinery, inventory, plantings, vehicles and livestock. This depreciation group is subject to property tax as well as the previous one.
Fifth group. Includes fixed assets with a useful life of up to 10 years. This group includes transmission devices and structures, equipment and machinery, buildings, inventory, transport, as well as property that was not included in other groups.
The sixth group includes fixed assets, the period of use of which is up to 15 years. This group includes dwellings, equipment and machinery, transmission devices and structures, transport, plantings and various implements. The taxation rules for this group are the same as in the previous three groups.
The seventh group is property with a useful life of up to 20 years. The group includes buildings, machinery, vehicles, equipment, transmission devices and structures, perennial plantings and other fixed assets.
The eighth group includes property with a service life of up to 25 years. This type of fixed assets includes buildings, transmission devices and structures, inventory and transport.

For groups from 8 to 10, the depreciation premium again begins to operate in the amount of no more than 10 percent. Also, for the last depreciation groups, only the straight-line method of calculating the useful life is used.

The ninth group includes fixed assets with a service life of up to thirty years.

This group includes buildings, transmission devices and structures, equipment and machinery, vehicles, etc. The depreciation premium also amounts to 10 percent.

Tenth group. There are no restrictions on the maximum useful life of the building and other objects of this group. The composition of the property is the same as in the previous cases. The useful life of buildings of group 10 is more than 30 years.

Correct depreciation of buildings

It is generally accepted that the ratio of the cost of a building to accumulated depreciation is the degree of wear and tear, but practice shows that in reality this is far from always the case. The amount of depreciation payments is rather a mathematical and normative indicator, where there is some dependence on the useful life of buildings and structures. These deductions for the building will comply with legal regulations only if the following parameters are correctly calculated:

The final cost of funds related to fixed assets. As a result, it consists of the costs of acquiring and erecting buildings and all related operations (increases with revaluation or completion).
The useful life of the depreciation object.
The amount of depreciation on the building, which was accrued before the transfer to the present owner.
The method of calculating depreciation. Which, in turn, depends on the taxation system used and the legal form of the organization.

There are also additional parameters that affect depreciation deductions depending on the useful life of buildings and structures. These include:

SPI increased due to modernization and reconstruction. The additional value of which the company calculates independently, depending on the costs incurred. The useful life of a building that was in operation, on the contrary, can be reduced by the current owner.
SPI increases due to overhaul and conservation from three months. During this period, depreciation will not be charged.

In order for the depreciation amounts not to raise questions from the regulatory authorities, all additional information from the previous paragraphs must be entered into the inventory card of the building. To the question of what is the useful life of a brick building, the answer will be given by the classification of depreciation groups.

Period setting

Depreciation on a building occurs using such an indicator as the standard period of useful use.

What are the following documents considered for?

Government Decree No. 1, adopted in 2002. It is used in relation to buildings that are included in depreciation groups from 4th to 9th. Each of them includes buildings, taking into account their structural characteristics. Thus, the useful life of the building is determined in the range indicated for each depreciation group.
Resolution of the Council of Ministers of the Soviet Union of 1990. It regulates the calculation of depreciation for the 10th depreciation group. The value of the period of useful use in years is calculated by dividing the figure 100 by the depreciation rate of the building prescribed in the Decree.

The coefficients of the Soviet Decree can only be used in the amount of 3.3 to 0.4 percent, as this corresponds to the 10th depreciation group, which assumes a useful life of the building starting from thirty years and four months. For all other cases, the first document should be used.

Often, companies automate accounting, which can lead to reduced employee attention and errors. This may be a typo when entering the remainder into the program or the incompetence of the entered data. Therefore, it is necessary to carefully check the established periods of useful use and to correct incorrectly determined depreciation rates. It is desirable, which is logical, to do this before the error is discovered by the controlling organization.

The question of how to determine the useful life of a building, with the help of what tools and coefficients, can be answered based on the materials already considered.

Depreciation methods

It is quite easy to calculate the depreciation of a building through accounting programs. To do this, it is enough to fill out an electronic card of the fixed asset, entering all the requested data into it. Further, a special program will independently calculate.

However, in order to avoid errors, one should not only have an idea of how depreciation is calculated without the use of specialized programs, but also be well versed in the parameters of the useful life of buildings.

What does the USN offer?

Taxation includes four ways to calculate depreciation payments on buildings that are available to individuals and businesses. At the same time, the main system of taxation is characterized by only two methods prescribed by the Tax Code of Russia. These include:

Linear. The simplest and therefore most common way to calculate depreciation for a building. The amount of depreciation every month is uniform and is calculated by multiplying the depreciation rate as a percentage by the value of the object. The norm can be determined by dividing 100 by the period of useful use of the building per month. This method is used by enterprises making tax deductions for buildings from 8, 9 and 10 depreciation groups.
Nonlinear. It is considered the most profitable, since the calculation confirms the potential possibility of depositing large amounts. In accounting reports, this method is rarely used.

Depreciation is calculated starting from the month following the registration of the building, regardless of when it was put into operation.

Budget accounting for depreciation

Since 2010, enterprises receiving funding from the public sector, by order of the Ministry of Finance, cannot choose such depreciation indicators as the useful life and the method of accrual. For them, the following options for transferring depreciation payments are provided:

If the cost of objects is less than forty thousand rubles, then depreciation deductions are made in full. This applies to the registration of immovable buildings and the putting into use of movable objects.
If the cost of objects is more than this amount, the linear method of calculation is used, as in previous cases.

When calculating the useful life of a property, organizations of the budget direction are required to choose the longest useful life of the building from those provided by the group.

Thus, it turns out that in the field of budgetary provision, the rules for depreciation are more stringent than in the commercial one. However, the responsibility of "state employees" is incomparably greater.

How should the useful life of an asset be determined? What should be discussed in more detail when calculating the indicator and adjusting the operation of facilities in 2019?

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These questions need to be considered if you have equipment, fixtures, materials that can be classified as OS.

Almost every legal entity, when doing business, uses fixed assets, the price of which should be repaid by depreciation.

To determine such an indicator, it is worth knowing not only what the initial price of the property put into operation is, but also what period of use, called useful.

Required Information

Let's deal with the concepts that you will definitely have to face when setting the period for using the OS, called useful. This data will help beginners who cannot boast of experience in accounting.

What it is?

Depreciable property objects - property that belongs to the taxpayer by right of ownership.

Such materials, machines, equipment are used in order to make a profit, and the service life should not be less than 12 months.

The definition of such a phrase as fixed assets is reflected in. This is that part of the property objects that are used in the production process and in the sale of goods, the management of the organization.

The useful life of fixed assets is the period when the company can operate fixed assets and have a certain income. Given the time of useful operation, such objects are divided into several depreciation groups.

Why is this needed?

One of the many tasks of accountants is to correctly determine the period of time when the asset will be used in production with benefit.

After all, in this case, you can correctly calculate depreciation. Such data is necessary for the organization and maintenance of accounting, and for tax accounting.

Timing allows you to establish how long an object can bring economic benefits to the enterprise.

In some cases, the SPI may be revised:

if the object is reconstructed;
if the upgrade has been carried out;
during technical re-equipment.

If, after such work, the application period is not extended, the company must determine the depreciation rates for the remaining period.

Current regulations

Main legislative documents:

PBU 6/01, which are approved.
Tax Code of the Russian Federation.
(according to the Decree of the State Standard of Russia of December 26, 1994 No. 359, as amended on April 14, 1998).

OS commissioning is a documented activity. Even if the enterprise does not actually use the object yet, it can already wear out and become morally obsolete.

And such property should already be depreciated. Only when the OS is idle and preserved, its performance will not deteriorate.

Before depreciation of property begins, an assessment of the possibilities of its use is carried out. The primary price, depreciation group, useful life are set.

To document the commissioning, documents according to .

A paragraph is added to the unified forms, which reflects:

the number when the object is taken into work for production;
primary cost indicator;
depreciation method.

The fact that the object is ready for use is also evidenced by the conclusions of the special commission.

But it is worth remembering that the procedure for calculating indicators for accounting and tax accounting is not the same. So, let's consider how to calculate the useful life of an asset.

The procedure for determining the indicator

In accounting for a tax plan, such time periods should be determined taking into account the division into OS groups.

If the straight-line method of depreciation calculation is used, the period when the objects can be profitable, the enterprise reduces by the period during which the object was used by the previous owner.

Be sure to reflect such terms in the documentation. Otherwise, the definition of the time during which the object will be usefully used is set as for a new object.

When conducting accounting, the term is determined by the company itself. At the same time, it must be based on the criteria prescribed in. You can (but not necessarily) focus on the classification.

When establishing the application period, take into account:

what is the expected period of use according to performance and power;
what is the expected wear, which depends on the activity of the application, natural conditions and aggressive environments;
what regulatory legal and other restrictions on the use of property

The established terms are reflected in the inventory cards for accounting for fixed assets according to ().

Please note - if accounting sets a shorter period for using the fixed assets in comparison with tax accounting, there will be differences (). Then additional information is entered in section OS-6.

Distribution into groups

Classification approved. There are 10 depreciation groups that have the following useful life:

Non-durable types of property objects	Up to 2 years are included in 1 group
Those that can be used for 2-3 years	To the second group
3-5 years	To the third group
5-7	Fourth
7-10	Fifth
10-15	the sixth
15-20	on the seventh
20-25	eighth
25-30	Ninth
Over 30 years	tenth

What to do if the purchased object is not reflected in any group? It is necessary to focus on the technical specifications or recommendations of manufacturers.

Each OS has a description of the technical plan, where the period during which it can be applied can be.

All recalculations are reflected in the accounting statements.

Used

If we are talking about a new object, the useful life of fixed assets is determined without any difficulties.

But when finding out such values relative to the object that was in operation, the tax payer may have many problems.

When buying property that was in use, the company itself can establish the rules for determining the period of useful use.

You need to take into account the time:

what is established according to the Classification;
what is established according to the Classification, reducing by the period of application upon the fact by the previous owners;
which is established by the previous owners and reduced for the period of application by such owner.

If the period of use of the object by the former owner is the same as in the Classification, or more, the company can determine this indicator itself, taking into account safety requirements and other factors (according to).

The tax legislation states that a company can independently determine the useful life if it fulfills a number of requirements. The main thing is to confirm the period of operation of the objects with the former owner with documents.

But it does not specify what documents should be prepared. This may be what is filled in when the object is sold. Necessarily based on accounting data of previous owners.

Buyers may ask to prepare a certificate, which will contain the necessary data from the analytical accounting register.

If there is no document that confirms the period of application of the objects by the former owner, then the company cannot establish it itself. It will be necessary to determine such a period as for a new OS, based on the Classification.

In paragraph 12 of Art. 258 of the Tax Code states that purchased fixed assets that have already been in operation should be included in the depreciation group in which they were included with the first owner.

Reducing the indicator in accounting

The company can change the period of operation, and thus reduce the base. The company is obliged to adhere to the standards prescribed in.

But only the indicators of the term can not only decrease, but also increase. Then there will be more property tax.

Please note that if you reduce the terms of use and continue to use the object, you cannot avoid a claim from the tax authority. All actions must be justified.

Special rules are not established. This means that when revising the period of operation, it is necessary to take into account the expected period of use of the OS, wear, etc. Any justification must be supported by an appropriate document.

So, a reduction in the SPI is allowed only if an error is found during the initial determination of such a period.

If there was no error, the change in indicators will contradict the norms of the law. If the real estate of the housing stock is transferred to non-residential, the terms of use cannot be reviewed.

Does upgrading always increase the time?

According to after the repair (when reconstruction or modernization took place), the useful life of fixed assets can be increased, but within the periods that are established for depreciation groups.

The Ministry of Finance claims that if the terms of use of fixed assets after modernization are not changed, depreciation rates are not recalculated.

The authorities believe that the standard service life for depreciation is determined at the moment when the object begins to be used and does not change in the future.

And in such a situation, the increased price of the object before the end of its useful life will not be fully transferred to the company's costs.

Many enterprises after restoration work keep records of the remaining period of application. Depreciation is calculated in equal parts over the entire period of application that remains.

In such a situation, fixed assets depreciate faster, depreciation for each month will be greater. The company has the right to increase the terms, but is not obliged.

In any case, the costs of modernization should be taken into account as part of the costs when calculating the income tax base until the time when the primary cost of fixed assets is completely written off, the object is removed from the depreciable fixed assets.

In this case, depreciation rates are used, which are established at the beginning of the operation of the fixed asset. Such rules have not been reviewed by the tax authorities to this day.

If you decide to change the SPI of modernized objects, you should know the following features. The rules for determining depreciation amounts with an increase in terms are not established at the legislative level.