In 2020, the new OKOF classifier is used, which does not contain codes for office furniture. Let's take a closer look at what to do in such a situation.

Which OKOF is used for office furniture in 2020 and which depreciation group to use for these fixed assets, see later in the article.

OKOF for office furniture

From August 1, 2017 grouping 330.31.01.1, which was used to keep records of property for offices and commercial enterprises, was cancelled. In this regard, the question arises: what code should these OS objects now belong to?

In such a situation, the commission for accounting for the receipt and disposal of assets of the organization has all the authority to assign a conditional code to the furniture. Most often, code 330.28.99.39.190 is used for these purposes, which is intended for other special-purpose equipment that is not included in other groups.

When determining the code, it is most advisable to proceed from what the furniture is intended for. For example, school desks, chairs, and other furniture for educational institutions can be attributed to OKOF 330.32.99.53.110, which keeps records of equipment for teaching labor processes.

OKOF furniture for preschool institutions and schools is selected on a case-by-case basis. For example, tables for kindergartens and nurseries can be reflected by code 330.26.51.32.

OKOF 330.32.50.30.110 is suitable for furniture in medical institutions, including surgical, dental and veterinary purposes, as well as laboratory furniture.

Note! By order of Rosstandart dated May 8, 2018 No. 225-st, OKOF codes for furniture were returned:

Shock absorption group for office furniture

Office furniture is recognized as an object of fixed assets and is subject to accounting (if its cost exceeds 40 thousand rubles), tax accounting(if its initial cost is more than 100 thousand rubles) and depreciation.

For tax purposes, it is very important to correctly determine the depreciation group for property. Each depreciation group has its own permitted period of use of fixed assets.

Before the adjustment of the Classification, furniture belonged to depreciation group 4, where the service life was in the range of 5-7 years. But since in given time office furniture is not reflected in the Classification, then according to clause 6 of Article 258 of the Tax Code of the Russian Federation, an organization can independently set its term beneficial use, based technical specifications and manufacturer's recommendations.

In practice, some accountants still use depreciation group 4, if this does not contradict the recommendations and technical documentation.

OKOF for medical equipment and tools

By virtue of paragraphs 45, 53, 57 of Instruction No. 157n, accounting entities group fixed assets and intangible assets for accounting (budget) accounting purposes by type of property corresponding to the subsections of the classification, OKOF. In other words, OKOF is used to determine the analytical account for accounting for fixed assets when they are registered.

In connection with OKOF, the Classification of fixed assets is used, according to which the useful life of an accounting object is determined for calculating depreciation in accounting and tax accounting. Note that this document was changed and when breaking down property into depreciation groups, OK 013-2014 (SNA 2008) was used.

In order to correctly apply both documents in practice, let us consider the structure of the new OKOF.

Structure OK 013-2014 (SNA 2008)

The new classifier includes seven generalizing types of fixed assets:

– 100 “Residential buildings and premises”;

– 200 “Buildings (except residential) and structures, expenses for land improvement”;

– 300 “Machinery and equipment, including household equipment, and other objects”;

– 400 “Weapon systems”;

– 500 “Cultivated biological resources”;

– 600 “Costs for the transfer of ownership of non-produced assets”;

– 700 “Objects of intellectual property”.

Some of the listed types of fixed assets are divided into subtypes. For example, view 300 "Machinery and equipment, including household inventory, and other objects" is divided into the following subspecies:

Each subtype of fixed assets type also has details. For example, subspecies 330.32.50 "Medical instruments and equipment" has subspecies:

Individual subspecies have clarifying positions. For example, code 330.32.50.21 “Therapeutic instruments and devices; breathing equipment" is detailed according to the following items:

Next, we draw the attention of readers that the new OKOF is used when grouping fixed assets acquired and accepted for accounting from January 1, 2017. It is not used for old objects (accepted for accounting before 01/01/2017); operations to transfer fixed asset balances to new groups are not performed. These clarifications are given in Letter of the Ministry of Finance of the Russian Federation dated December 27, 2016 No. 02-07-08/78243.

Applying a new classifier

In order to more correctly and quickly transition to the use of OK 013-2014 (SNS 2008), Rosstandart issued Order No. 458 dated April 21, 2016, which approved the transitional editions between OK 013-94 and OK 013-2014 (SNS 2008). This document contains:

– direct transition key, providing for the transition from the old OKOF to the new one (volume 1);

– a reverse transition key, providing for the transition from the new OKOF to the old one (volume 2).

Both transition keys are presented in the form of tables, in which the codes and names of positions of the old and new OKOF are indicated for comparison. For clarity, we present several positions from the direct transition key.

Let's look at examples of the application of OK 013-2014 (SNA 2008).

Read also

• Transition to the use of a new classifier of fixed assets
• New classifiers of fixed assets: OKOF and depreciation groups
• About the transition to the new edition of OKOF
• Errors and violations identified as a result of inspections
• Accounting for photographic and film equipment

Example 1.

Children's clinic, which is budgetary institution health care, at the expense of compulsory medical insurance, purchased 10 blood pressure measuring devices. The cost of one device is 4,350 rubles. The said property should be taken into account.

In accordance with paragraph 38 of Instruction No. 157n, tangible assets, regardless of their cost, with a useful life of more than 12 months are taken into account as part of fixed assets. The purchased pressure measuring device meets the specified requirements.

In order to determine the code of the purchased fixed asset (in this case, a tonometer (code 14 3311223)), we find the code in OK 013-94 and then look for this position in the direct transition key from OK 013-94 to OK 0130-2014 (SNA 2008 ). For the tonometer, the specified code is 330.32.50.50. The said property is subject to accounting account 0 101 04 000"Cars and equipment".

In accordance with Instruction No. 174n, the following transactions are reflected in accounting:

* When commissioning a fixed asset facility worth from 3,000 to 40,000 rubles. inclusive, depreciation is accrued in the amount of 100% of its book value (clause 92 of Instruction No. 157n).

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 taking into account the changes that were made to this document, some fixed assets that were previously listed in one depreciation group could be transferred to another depreciation group or were completely absent.

Example 2.

A dental clinic, which has the status of an autonomous institution, for the purchase and installation of a household air conditioner for a pharmacy warehouse. The total cost of the contract is 45,000 rubles. (without VAT). In this case, the supplier organization supplies and installs the purchased equipment. Payment of expenses was made from funds received from the provision of paid services. The specified property should be taken into account.

When reflecting the costs of purchasing an air conditioner, it is necessary to take into account: since this property has been used for more than one year, regardless of its value in the organization’s accounting, this object is recognized as a fixed asset (clause 38 of Instruction No. 157n).

Further, it should be noted that household air conditioners, electric air coolers (code 16 2930274) are not included in OK 013-2014 (SNS 2008) (a direct transition key from OK 013-94 to OK 013-2014 (SNS 2008) suggests selecting the appropriate code from 330.28.23 – 330.28.29). As department officials note in letters dated December 27, 2016 No. 02-07-08/78243, dated December 30, 2016 No. 02-08-07/79584, the commission for the receipt and disposal of the organization’s assets can accept independent decision on assigning accounting objects to the corresponding group of codes OK 013-2014 (SNA 2008) and determining their useful life in the case of:

– the presence of contradictions in the use of direct and reverse transition keys in the old and new OKOF;
– the absence of positions in OK 013-2014 codes (SNA 2008) for accounting objects previously included in the groups of material assets, which, according to their criteria, are fixed assets.

Taking into account these clarifications, a household air conditioner can be classified as air conditioning equipment not included in other groups (code 330.28.25.12.190). The specified property is subject to accounting on account 0 101 04 000 “Machinery and equipment”. However, we note that previously household air conditioners in accordance with OK 013-94 were included in section. 16 “Industrial and household inventory.” For the purpose of comparability of accounting data with previously existing similar equipment, the institution’s commission may decide to account for new property as part of the production inventory on account 0 101 06 000 “Industrial and business inventory”.

As for the useful life of this property, in the Classification of fixed assets, machinery and equipment not included in other groups (code 330.28) are classified in the third depreciation group with a useful life of three to five years inclusive. The useful life specifically for an air conditioner is not defined by the named document, so the institution’s commission can establish it based on technical documentation or manufacturer’s recommendations, or establish the general useful life recommended for a given group of fixed assets in the Classification of fixed assets.

Let's assume that the commission determined the useful life of the air conditioner to be 60 months. Thus, the monthly amount of depreciation charges will be 750 rubles. (45,000 rubles / 60 months).

In accordance with Instruction No. 183n, the following transactions are reflected in accounting:

* Acceptance of the air conditioner for accounting is carried out on the basis of the documents of the supplier and the act of acceptance and transfer of the fixed asset (except for buildings, structures) (f. 0306001).

** According to clause 85 of Instruction No. 157n, an autonomous institution calculates depreciation on fixed assets using the straight-line method. Its accrual begins on the 1st day of the month following the month the object was accepted for accounting, and is carried out until the cost of this object is fully repaid or it is written off from accounting. During the financial year, depreciation on fixed assets is charged monthly in the amount of 1/12 of the annual amount (clauses 85, 86 of Instruction No. 157n).

Features of the use of the new OKOF

Next, let us pay attention to the explanations of specialists from the Ministry of Finance (see letters dated December 27, 2016 No. 02-07-08/78243, dated December 30, 2016 No. 02-08-07/79584). They note the following. If material assets, which, in accordance with Instruction No. 157n, relate to fixed assets, are not included in OK 013-2014 (SNA 2008), then they are taken into account as fixed assets grouped according to OK 013-94.

For example, by virtue of OK 013-94, medical cast-iron enameled bathtubs have code 14 2897401, however, in accordance with OK 013-2014 (SNA 2008), these accounting objects are not classified as fixed assets. In this regard, the healthcare institution takes them into account as part of fixed assets based on the old OKOF as equipment for account 0 101 04 000"Cars and equipment".

If, according to OK 013-2014 (SNA 2008), material assets are classified as fixed assets, but based on clause 99 of Instruction No. 157n they are inventories (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.

For example, due to the new OKOF, wheelchairs (except for parts and accessories) are classified as fixed assets 310 " Vehicles", according to which they were assigned code 310.30.92.20. At the same time, in accordance with paragraphs 99, 118 of Instruction No. 157n, disabled equipment and vehicles for disabled people are classified as inventories and are subject to reflection on account 0 105 06 000 "Other inventories" regardless of their useful life. Thus, on the basis of clause 34 of Instruction No. 157n, the decision to register wheelchairs as part of inventories is made by the commission for the receipt and disposal of assets created in the healthcare institution.

In addition, it should be noted that low-voltage electrical equipment (up to 1,000 V), in accordance with the definition of fixed assets given in OK 013-2014 (SNA 2008), does not apply to fixed assets. In particular, it includes: switches, knife switches, control and protection relays; starters, switches, magnetic amplifiers, control chokes; distribution panels, lighting panels, cathodic protection devices.

Let us briefly formulate the main conclusions.

1. When accounting for fixed assets acquired in 2017, one should be guided by OK 013-2014 (SNA 2008). In relation to old objects (accepted for accounting before 01/01/2017), it is not used, operations to transfer the balances of fixed assets to new groups are not performed.

2. If, according to the new classifier, material assets are classified as fixed assets, but in accordance with Instruction No. 157n they are material reserves, they are accounted for as material reserves.

3. Tangible assets that, by virtue of Instruction No. 157n, are classified as fixed assets, but are not included in OK 013-2014 (SNA 2008), are accepted for accounting as fixed assets with a grouping in accordance with OK 013-94.

fixed assets depreciation medical activities

Valova S., expert of the information and reference system “Ayudar Info”

From January 1, 2017, OK 013-2014 (SNA 2008) “All-Russian Classifier of Fixed Assets”, approved by the Order of Rosstandart dated December 12, 2014 No. 2018-st (hereinafter - OK 013-2014 (SNA 2008)), is in force. Since the document is new, questions arise regarding its use. In this material, we will consider the main provisions of this document and the procedure for its application in practice.

Briefly about the use of OKOF

By virtue of clauses 45, 53, 57 of Instruction No. 157n, accounting entities group fixed assets and intangible assets for accounting (budget) accounting purposes by type of property corresponding to the classification subsections established by OKOF. In other words, OKOF is used to determine the analytical account for accounting for fixed assets when they are registered.

In connection with OKOF, the Classification of fixed assets is used, according to which the accounting object is determined for calculating depreciation in accounting and tax accounting. Note that this document was changed and when breaking down property into depreciation groups, OK 013-2014 (SNA 2008) was used.

In order to correctly apply both documents in practice, let us consider the structure of the new OKOF.

Structure OK 013-2014 (SNA 2008)

The new classifier includes seven generalizing types of fixed assets:

– 100 “Residential buildings and premises”;

– 200 “Buildings (except residential) and structures, expenses for land improvement”;

– 300 “Machinery and equipment, including household equipment, and other objects”;

– 400 “Weapon systems”;

– 500 “Cultivated biological resources”;

– 600 “Costs for the transfer of ownership of non-produced assets”;

– 700 “Objects of intellectual property”.

Some of the listed types of fixed assets are divided into subtypes. For example, view 300 "Machinery and equipment, including household inventory, and other objects" is divided into the following subspecies:

Each subtype of fixed assets type also has details. For example, subspecies 330.32.50 "Medical instruments and equipment" has subspecies:

Individual subspecies have clarifying positions. For example, code 330.32.50.21 “Therapeutic instruments and devices; breathing equipment" is detailed according to the following items:

Next, we draw the attention of readers that the new OKOF is used when grouping fixed assets acquired and accepted for accounting from January 1, 2017. It is not used for old objects (accepted for accounting before 01/01/2017); operations to transfer fixed asset balances to new groups are not performed. These clarifications are given in Letter of the Ministry of Finance of the Russian Federation dated December 27, 2016 No. 02-07-08/78243.

Applying a new classifier

In order to more correctly and quickly transition to the use of OK 013-2014 (SNS 2008), Rosstandart issued Order No. 458 dated April 21, 2016, which approved the transition keys between the editions of OK 013-94 and OK 013-2014 (SNS 2008). This document contains:

– direct transition key, providing for the transition from the old OKOF to the new one (volume 1);

– a reverse transition key, providing for the transition from the new OKOF to the old one (volume 2).

Both transition keys are presented in the form of tables, in which the codes and names of positions of the old and new OKOF are indicated for comparison. For clarity, we present several positions from the direct transition key.

Let's look at examples of the application of OK 013-2014 (SNA 2008).

Example 1.

The children's clinic, which is a budgetary healthcare institution, purchased 10 pressure measuring devices using compulsory medical insurance funds. The cost of one device is 4,350 rubles. The specified property should be taken into account.

In accordance with paragraph 38 of Instruction No. 157n, tangible assets, regardless of their cost, with a useful life of more than 12 months are taken into account as part of fixed assets. The purchased pressure measuring device meets the specified requirements.

In order to determine the code of the purchased fixed asset (in this case, a tonometer (code 14 3311223)), we find the code in OK 013-94 and then look for this position in the direct transition key from OK 013-94 to OK 0130-2014 (SNA 2008 ). For the tonometer, the specified code is 330.32.50.50. The said property is subject to accounting account 0 101 04 000"Cars and equipment".

In accordance with Instruction No. 174n, the following transactions are reflected in accounting:

* When commissioning a fixed asset facility worth from 3,000 to 40,000 rubles. inclusive, depreciation is accrued in the amount of 100% of its book value (clause 92 of Instruction No. 157n).

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 taking into account the changes that were made to this document, some fixed assets that were previously listed in one depreciation group could be transferred to another depreciation group or were completely absent.

Example 2.

A dental clinic, which has the status of an autonomous institution, entered into an agreement for the purchase and installation of a household air conditioner for a pharmacy warehouse. The total cost of the contract is 45,000 rubles. (without VAT). In this case, the supplier organization supplies and installs the purchased equipment. Payment of expenses is made from funds received from the provision of paid services. The specified property should be taken into account.

When reflecting the costs of purchasing an air conditioner, it is necessary to take into account: since this property has been used for more than one year, regardless of its value in the organization’s accounting, this object is recognized as a fixed asset (clause 38 of Instruction No. 157n).

Further, it should be noted that household air conditioners, electric air coolers (code 16 2930274) are not included in OK 013-2014 (SNS 2008) (a direct transition key from OK 013-94 to OK 013-2014 (SNS 2008) suggests selecting the appropriate code from 330.28.23 – 330.28.29). As officials of the financial department note in letters dated December 27, 2016 No. 02-07-08/78243, dated December 30, 2016 No. 02-08-07/79584, the commission for the receipt and disposal of assets of an organization can make an independent decision on classifying accounting objects to the appropriate group of codes OK 013-2014 (SNA 2008) and determining their useful life in the case of:

– the presence of contradictions in the use of direct and reverse transition keys in the old and new OKOF;
– the absence of positions in OK 013-2014 codes (SNA 2008) for accounting objects previously included in the groups of material assets, which, according to their criteria, are fixed assets.

Taking into account these clarifications, a household air conditioner can be classified as air conditioning equipment not included in other groups (code 330.28.25.12.190). The specified property is subject to accounting on account 0 101 04 000 “Machinery and equipment”. However, we note that previously household air conditioners in accordance with OK 013-94 were included in section. 16 “Industrial and household inventory.” For the purpose of comparability of accounting data with previously existing similar equipment, the institution’s commission may decide to account for new property as part of the production inventory on account 0 101 06 000 “Industrial and business inventory”.

As for the useful life of this property, in the Classification of fixed assets, machinery and equipment not included in other groups (code 330.28) are classified in the third depreciation group with a useful life of three to five years inclusive. The useful life specifically for an air conditioner is not defined by the named document, so the institution’s commission can establish it based on technical documentation or manufacturer’s recommendations, or establish the general useful life recommended for a given group of fixed assets in the Classification of fixed assets.

Let's assume that the commission determined the useful life of the air conditioner to be 60 months. Thus, the monthly amount of depreciation charges will be 750 rubles. (45,000 rubles / 60 months).

In accordance with Instruction No. 183n, the following transactions are reflected in accounting:

* Acceptance of the air conditioner for accounting is carried out on the basis of the documents of the supplier and the act of acceptance and transfer of the fixed asset (except for buildings, structures) (f. 0306001).

** According to clause 85 of Instruction No. 157n, the autonomous institution calculates depreciation on fixed assets using the linear method. Its accrual begins on the 1st day of the month following the month the object was accepted for accounting, and is carried out until the cost of this object is fully repaid or it is written off from accounting. During the financial year, depreciation on fixed assets is accrued monthly in the amount of 1/12 of the annual amount (clauses 85, 86 of Instruction No. 157n).

Features of the use of the new OKOF

Next, let us pay attention to the explanations of specialists from the Ministry of Finance (see letters dated December 27, 2016 No. 02-07-08/78243, dated December 30, 2016 No. 02-08-07/79584). They note the following. If material assets, which, in accordance with Instruction No. 157n, relate to fixed assets, are not included in OK 013-2014 (SNA 2008), then they are taken into account as fixed assets grouped according to OK 013-94.

For example, by virtue of OK 013-94, medical cast-iron enameled bathtubs have code 14 2897401, however, in accordance with OK 013-2014 (SNA 2008), these accounting objects are not classified as fixed assets. In this regard, the healthcare institution takes them into account as part of fixed assets based on the old OKOF as equipment for account 0 101 04 000"Cars and equipment".

If, according to OK 013-2014 (SNA 2008), material assets are classified as fixed assets, but based on clause 99 of Instruction No. 157n they are inventories (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.

For example, due to the new OKOF, wheelchairs (except for parts and accessories) belong to the type of fixed assets 310 “Vehicles”, according to which they are assigned code 310.30.92.20. At the same time, in accordance with paragraphs 99, 118 of Instruction No. 157n, disabled equipment and means of transportation for disabled people are classified as material reserves and are subject to reflection in account 0 105 06 000 “Other material reserves”, regardless of their useful life. Thus, on the basis of clause 34 of Instruction No. 157n, the decision to register wheelchairs as part of inventory is made by the commission for the receipt and disposal of assets created in the healthcare institution.

In addition, it should be noted that low-voltage electrical equipment (up to 1,000 V), in accordance with the definition of fixed assets given in OK 013-2014 (SNA 2008), does not apply to fixed assets. In particular, it includes: switches, knife switches, control and protection relays; starters, switches, magnetic amplifiers, control chokes; distribution panels, lighting panels, cathodic protection devices.

Let us briefly formulate the main conclusions.

1. When accounting for fixed assets acquired in 2017, one should be guided by OK 013-2014 (SNA 2008). In relation to old objects (accepted for accounting before 01/01/2017), it is not used, operations to transfer the balances of fixed assets to new groups are not performed.

2. If, according to the new classifier, material assets are classified as fixed assets, but in accordance with Instruction No. 157n they are material reserves, they are accounted for as material reserves.

3. Tangible assets that, by virtue of Instruction No. 157n, are classified as fixed assets, but are not included in OK 013-2014 (SNA 2008), are accepted for accounting as fixed assets with a grouping in accordance with OK 013-94.