Okof is an all-Russian classifier of fixed assets. New classifiers of fixed assets: okof and depreciation groups Codes for okof of fixed assets

The new OKOF was developed to replace the previously used OKO 013-94 classifier, approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359. Let us recall that the previous OKOF was in effect for 20 years (from 1996 to 2016). During this time, many of its concepts and terms became outdated. Despite periodic adjustments to the old classifier, experts in the field of standardization decided to introduce a new document, which should comply not only with Russian realities, but also with international rules for grouping fixed assets.

It is worth noting that today, in international practice, fixed assets are classified in accordance with the System of National Accounts (SNA 2008) of the United Nations, the European Commission of the Organization for Economic Cooperation and Development, the International Fund and the World Group. The new OKOF is as close as possible to such a system and allows for the transition organizations to the classification of fixed assets accepted throughout the world.

Differences between the new OKOF and the old one.

The objects of classification in the new OKOF are still fixed assets, while the OKOF code numbers and their grouping are radically different from those previously adopted.

FYI

Fixed assets include manufactured assets that are used repeatedly or continuously over a long period of time, but not less than one year, to produce goods and provide services.

Code structure. The new OKOF codes consist of 12 characters, not 9. In addition to the characters corresponding to the grouping of fixed assets according to the 2008 SNA, the structure of the new OKOF code includes the code assigned to an object of fixed assets according to the All-Russian Classification of Products by Type of Economic Activities (OKPD 2) OK 034 -2014 (CPA 2008).

*All-Russian classifier of types of economic activities, products and services OK 004-93, approved by Decree of the State Standard of the Russian Federation dated 08/06/1993 No. 17. This classifier has become invalid since 2017 due to the introduction of OKPD 2.

Grouping of fixed assets. Let us consider in the table the grouping of fixed assets in the new and old OKOF.

Having analyzed the information given in the table, it is worth noting that among most groups of fixed assets allocated in both the new and old OKOF, a correspondence can be made, for example, group 100 corresponds to group 13, group 220 to group 12, group 310 to group 15 and etc.

Read also

• New OKOF and updated OS Classification
• Transition to the use of a new classifier of fixed assets
• New OKOF
• About the transition to the new edition of OKOF

At the same time, differences should be noted. In particular, group 330 “Other machinery and equipment, including household inventory, and other objects” of the new OKOF combined three subsections that were contained in the old classifier: 14 “Machinery and equipment”, 16 “Industrial and household inventory”, 19 "Other material fixed assets."

We also note the allocation of completely new groups:

• 400 "Weapons Systems". This group includes such fixed assets acquired for military purposes as weapons (small arms, artillery, complexes and launchers of unguided missiles, etc.), means of controlling troops and weapons (fire), rocket and space systems (complexes), aircraft military devices (airplanes, helicopters, unmanned systems and aircraft, etc.), equipment for take-off, landing and maintenance aircraft, orbital assets and means of preparing them for launch, ships, vessels, small military vessels, pontoons and floating docks, ground-based control systems for orbital assets and special complexes, combat tracked and wheeled vehicles (tanks, combat vehicles infantry and landing, etc.);
• 600 “Costs for the transfer of ownership of non-produced assets.” These are the costs associated with the transfer of ownership of non-produced assets, the cost of which is attributed to produced assets, but cannot be included in the cost of other produced assets. Therefore, these costs should be taken into account as separate category fixed assets. An exception is made for land plots, in respect of which the costs associated with the transfer of ownership rights are generally considered, in accordance with established practice, as costs for land improvement.

Features of the transition to the new OKOF.

It has been established that OKOF is used for the purposes of budgetary (accounting) accounting by public sector organizations in cases provided for by federal standards, unless otherwise established by authorized state regulatory bodies accounting.

Federal accounting standards for the public sector are expected to be introduced in 2018. To date general provisions on the organization and maintenance of accounting (budget) records in state (municipal) institutions (SMU) are established by Instruction No. 157n. This instruction provides for the use of OKOF in accounting when grouping fixed assets, that is, to determine the analytical accounting of fixed assets when they are registered (clause 53 of Instruction No. 157n).

It is worth noting that previously there was a direct relationship between the grouping of fixed assets in accounting and OKOF. In other words, the same values ​​were used in the designations and names of the section (subsection) OKOF (OK 013-94) and the analytical account for fixed assets. For example, this is subsection 15 “Transport vehicles” and analytical account 0 101 05 000 “Vehicles”, subsection 16 “Industrial and economic inventory” and analytical account 0 101 06 000 “Industrial and economic inventory”. In the new OKOF there is no such connection.

Let us consider in the table how analytical accounts for fixed assets correlate with the groupings of fixed assets in the new OKOF.

It is worth noting that according to the new OKOF, fixed assets accepted for accounting from January 1, 2017 should be grouped. For old objects (accepted for accounting before 01/01/2017), nothing needs to be changed. No operations to transfer fixed asset balances to new groups are performed. This is indicated by the Ministry of Finance in Letter dated December 27, 2016 No. 02-07-08/78243.

Transitional In order to transition from the use of the old OKOF (OK 013-94) to the new classifier (OK 013-2014) in 2017, by Order of Rosstandart dated April 21, 2016 No. 458 (hereinafter referred to as Order No. 458), direct and reverse keys between OK 013- 94 and OK 013-2014.

Both keys are presented in the form of reference tables, in which the codes and names of positions of the old and new OKOF are given for comparison. Compliance is established for one or several positions at once.

Some positions that existed in the old OKOF are presented in an enlarged form in the new classifier or, conversely, are detailed. For example, positions OK 013-94 11 4521011 “Power plant buildings”, 11 4521103 “Diesel power plant”, 11 4521104 “Nuclear power plant”, 11 4521105 “Hydraulic power plant (except storage)” corresponds to position 210.00.11.10.110 “Power plant buildings » from OK 013-2014.

If there are contradictions in the application of the direct (reverse) transition key, as well as the absence of positions in the new codes OK 013-2014 for accounting objects that, according to their criteria, are fixed assets, the commission for the receipt and disposal of assets of the institution can make an independent decision on the classification specified objects to the corresponding group of codes OK 013-2014 (Letter of the Ministry of Finance of the Russian Federation dated December 27, 2016 No. 02-07-08/78243).

By individual positions(for example, “household inventory”, “catalog and filing cabinets”, “folding furniture sets”) in a direct transitional key you can find the wording: “They are not fixed assets.” In other words, these objects included in the old OKOF, according to the new classifier, do not belong to fixed assets. What does it mean? Are they recognized as fixed assets in accounting?

Explanations on this are given in letters of the Ministry of Finance of the Russian Federation dated December 30, 2016 No. 02-08-07/79584, dated December 27, 2016 No. 02-07-08/7824. They note that the criteria for classifying objects material assets to fixed assets are established by Instruction No. 157n, and not by OKOF. In this regard, if, in accordance with Instruction No. 157n, material assets are classified as fixed assets, but they are not included in new OKOF(OK 013-2014), such objects are taken into account as fixed assets with grouping according to the old OKOF (OK 013-94). And vice versa, if, according to the new classifier, material assets are classified as fixed assets, but in accordance with clause 99 of Instruction No. 157n, these values ​​are classified as material reserves (despite the fact that the useful life of these objects is more than 12 months), such objects are accepted for accounting in accordance with Instruction No. 157n as part of material inventories.

Updated OS Classification and features of its application.

As stated above, since 2017, a new edition of the OS Classification has been applied (as amended by Decree of the Government of the Russian Federation dated July 7, 2016 No. 640). Fixed assets in it are grouped according to new OKOF codes.

Note that the number and names of depreciation groups, as well as the useful lives established for them, remained the same. At the same time, when applying the new Classification of fixed assets, you need to be extremely careful, since some fixed assets listed in the old classification in one depreciation group, according to the new classification, may be included in another depreciation group.

Let us recall that the classification of fixed assets is the main document for determining the useful life required when registering an object of material assets as a fixed asset, as well as when calculating depreciation for the purposes of not only accounting, but also tax accounting.

The updated Classification of fixed assets is applied to fixed assets put into operation from January 1, 2017 (letters of the Ministry of Finance of the Russian Federation dated November 8, 2016 No. 03-03-RZ/65124, dated October 6, 2016 No. 03-05-05-01/58129) .

Thus, for fixed assets put into operation (accepted for accounting) before 01/01/2017, the useful life remains the same. There is no need to change it in accordance with the new OS Classification.

Since 2017, a new OKOF has been applied, and a new edition of the OS Classification has also been in effect.

Compared to the old OKOF, not only the structure of the OKOF code has changed, but also the groupings of fixed assets. Developed transition keys will help you switch to the new classifier, establishing for each position of the old OKOF a correspondence to one or more positions of the new OKOF. Using transition keys, correspondence can be established both in direct (from old OKOF to new) and in reverse (from new OKOF to old) order.

In the new OS Classification, the number of depreciation groups remains the same. But in the list of fixed assets included in such groups, in comparison with the previously used classification, there are discrepancies.

It is worth noting that the new classifiers should be applied to fixed assets put into operation (accepted for accounting) after January 1, 2017.

Objects of fixed assets accepted for accounting before January 1, 2017 are subject to reflection in accounting (budget) accounting in accordance with Instruction No. 157n with grouping according to the old OKOF and the useful life of these objects, established taking into account the Classification of OS (as amended before 01/01/2017) .

During the period of transition to new classifiers between years (inter-reporting period), operations to transfer fixed asset balances to new groups, as well as operations to recalculate depreciation, are not performed.

Instructions for using the Unified Chart of Accounts for Bodies state power (government agencies), organs local government, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

fixed assets depreciation ownership

The organization's fixed assets, depending on their useful life, belong to one or another depreciation group for profit tax purposes (Clause 1, Article 258 of the Tax Code of the Russian Federation). The useful life of the asset is determined by the organization itself, taking into account the special classification approved by the Government of the Russian Federation.

Classification of fixed assets included in depreciation groups

In 2019, the Classification approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 (as amended on April 28, 2018) is in effect. In accordance with this Classification, all fixed assets are divided into 10 depreciation groups.

Please note that the latest amendments to the Classification came into force retroactively and apply to legal relations that arose from 01/01/2018.

Depreciation groups of fixed assets 2019: table

The 2019 classification of fixed assets by depreciation groups is as follows:

How to determine depreciation group

To understand which depreciation group your fixed asset belongs to, you need to find it in the Classification. Having found it, you will see which group this OS belongs to.

If your OS is not named in the Classification, then you have the right to independently determine the useful life of this property, focusing on the service life specified in technical documentation or manufacturer's recommendations. The established SPI will tell you which depreciation group your OS falls into.

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 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 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 institutions - as a rule, a permanent commission on the receipt and disposal of assets.

OKOF code table for office electronics

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 OKOFs. 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 according to the old and new ones?

• 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 the 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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In 2017, the service life of certain fixed assets for depreciation purposes will change. The point is that it starts to work since 2017 new OKOF classifier. Our consultation on what an accountant needs to do in this regard.

OKOF since 2017

All accountants are required to use from 2017 new OKOF– All-Russian classifier of fixed assets. It was adopted by order of Rosstandart dated December 12, 2014 No. 2018-st. Its abbreviated name is OK 013-2014 (SNA 2008).

At the same time, the previous Classifier of fixed assets OK 013-94 ceases to be valid. It was approved by Decree of the State Standard of Russia dated December 26, 1994 No. 359.

In OKOF OK 013-2014, ten depreciation groups remain, as before. However, some assets were transferred to other groups. New classifier OKOF since 2017 You can view and download on our website here:

Consequences OKOF changes since 2017

All fixed assets from the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1) are divided by codes from the All-Russian Classifier of Fixed Assets. That's why transition to new OKOFs from 2017 changed the depreciation period of some assets in tax accounting. In this case, one must be guided exclusively new OKOF codes from 2017 year. Changes to the current Classification of fixed assets for the purposes of tax depreciation were made by Decree of the Government of the Russian Federation dated July 7, 2016 No. 640.

View and download the changes in full OKOF 2017 and depreciation groups with explanation on our website you can use this link:

What has changed with the arrival OKOF in 2017 year

Please note that in the updated Classification of Assets for depreciation purposes:

• codes changed OKOF directory since 2017;
• some objects changed their depreciation group.

Also note that the OKOF code is one of the details of the OS-6 inventory cards (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7).

In accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, the determination of the depreciation group of an object must be made taking into account the Classification of fixed assets included in depreciation groups, approved by the Decree of the Government of the Russian Federation dated 01.01.2002. No. 1. In the case where the object is not listed in the OS Classification, on the basis of clause 3 and clause 6 of Art. 258 of the Tax Code of the Russian Federation, the group of an object is determined taking into account the useful life established for the object in the regulatory and technical (operational) documentation and its range, combining the property into groups.

A total of ten depreciation groups have been approved, each of which has a corresponding useful life interval (Clause 3, Article 258 of the Tax Code of the Russian Federation, Classification of OS). In the OS Classification, OKOF OK 013-2014 codes and, if available, verbal notes to them are associated with depreciation groups.

Verbal notes to the OKOF code contain the name, technical characteristics, functional purpose and industry affiliation of the fixed asset object, which decipher the object composition of the depreciation group.

The Classification of OS (as amended by the Decree of the Government of the Russian Federation dated 07/07/2016 No. 640), valid from 01/01/2017, presents OKOF codes from the new All-Russian Classifier of Fixed Assets OK 013-2014, adopted and put into effect by Order of Rosstandart dated 12/12/2014. No. 2018-st.

Until December 31, 2016 in the Classification of OS (as amended by the Decree of the Government of the Russian Federation dated July 6, 2015 No. 674), OKOF codes were used from the old All-Russian Classifier of Fixed Assets OK 013-94, approved by the Decree of the State Standard of the Russian Federation dated December 26, 1994. No. 359.

To simplify the transition from the old to the new OKOF, by order of Rosstandart dated April 21, 2016. No. 458 approved direct and reverse transition keys between editions of OKOF OK 013-94 and OK 013-2014.

Please pay attention! In the new OS Classification, code OKOF 013-2014 may correspond to several depreciation groups, and the choice of group depends on the verbal note to the code.

In most cases, the verbal note to the OKOF OK 013-2014 code in the OS Classification of the Government of the Russian Federation No. 1 does not correspond to the name of the new code, which complicates the process of determining the depreciation group. At the same time, the name of the old code OKOF 013-94 and the description of verbal notes in the OS Classification are often identical.

Therefore, first the taxpayer needs to find the OKOF code for the classified fixed asset in OK 013-94. Next, using a direct transition key, select the corresponding OKOF 2017 code in OK 013-2014, and, by comparing the verbal notes to the new code in the OS Classification with the name of the old OKOF code, determine the depreciation group for the object.

Example:

Situation. We will determine the depreciation group for the fixed asset object “diesel generator with a cylinder with a diameter of 128 mm, for the needs of power supply to a drilling rig for exploration and development of oil fields.”

In the old OKOF OK 013-94, the object corresponds to code 142911102 “Diesel engines and diesel generators with a cylinder diameter of over 120 to 160 mm inclusive.” The name of the code and its hierarchical structure in OK 013-94 correspond to the name technical specifications And functional purpose object (see Fig. 1).

Drawing 1 . Report “Hierarchy of the OKOF OK code 013-94 - 142911102 “Diesel engines and diesel generators with a cylinder diameter of over 120 to 160 mm inclusive” from the “Reference Classifier” program.

In the direct transition key, the object is compared with the new OKOF code 013-2014 - 330.28.29 “Other general purpose machinery and equipment, not included in other groups” (see Fig. 1).

In the OS Classification, an object classified by this code corresponds to four depreciation groups (see Fig. 2), and depending on the verbal notes to the code, it is necessary to select the appropriate one.

Figure 2. Report “Selection of AG by code OKOF OK 013-2014 - 330.28.29 “Other general purpose machines and equipment, not included in other groups” from the “Reference Classifier” program.

Taking into account the main characteristics of the object, and the verbal note “diesel and diesel generators with a cylinder with a diameter of over 120-160 mm inclusive (diesel and drilling diesel generators)” to the code 330.28.29 “Other general purpose machinery and equipment, not included in other groups” the third depreciation group will be determined for the object.

We see that the description of the verbal note corresponds to the name of the old OKOF code - 142911102 “Diesel engines and diesel generators with a cylinder diameter over 120 to 160 mm inclusive.”

For information. In the “Reference Classifier” program, to facilitate work with verbal notes to the new OKOF OK 013-2014 codes in the OS Classification, depreciation groups are linked to the old OKOF codes, taking into account verbal notes, relevant for the current date (see Fig. 3).

Figure 3. Report “Search for AG by code OKOF OK 013-94 - 142911102 Diesels and diesel generators with a cylinder diameter of over 120 to 160 mm inclusive” from the “Reference Classifier” program.

Conclusion:

Thus, searching for the OKOF code for a fixed asset through the old OKOF Classifier OK 013-94 and a direct transition key in most cases is necessary to accurately determine the depreciation group for an object, taking into account the verbal notes to the OKOF code in the OS Classification.