Transition code code okof 2. The order of transition to the new okof and updated OS classification

It should be noted that specific items from the group according to OK 013-94 may belong to another group according to OK 013-2014. For example, if in OKOF (OK 013-94) there was no corresponding position for an object, some accountants assigned code 19 0000000 to objects. For code 19 0009000 “Other material fixed assets not specified in other groupings,” the table of transition keys says: “Not are fixed assets." In this case, for each object from such a group, you should independently determine the codes according to the new OKOF and indicate them to the objects. 3. To specify individual codes for group objects, select the corresponding line and click the “Configure by object” button. In the form that opens for object-by-object change of OKOF codes, you should specify a new OKOF code for each object.

Code okof-2: okof-2

Which group should I choose to set the deadline? beneficial use? According to the explanations given in the Letter of the Ministry of Finance of the Russian Federation dated December 27, 2016 No. 02-07-08/78243, if there are contradictions in determining the OKOF code, the commission for the receipt and disposal of assets of the institution can make an independent decision on classifying the disputed objects to the corresponding group of OKOF codes and determining their useful life. At the same time, in the opinion of the department, based on the goals of preventing overestimation of expenses associated with depreciation charges (understating the tax base for property tax), when choosing OKOF codes to determine the depreciation group in accordance with the OS Classification, it is advisable to choose depreciation group with the longest useful life (Letter dated September 21, 2017 No. 02-06-10/61195).

OKOF, as well as in the absence of positions in the new OKOF for accounting objects previously included in the groups of material assets, which, according to their criteria, are fixed assets, the commission for the receipt and disposal of assets of the accounting entity can make an independent decision on classifying these objects to the corresponding group of OKOF codes and determining their useful life; 4) if the disputed object can be attributed to several OKOF codes, which are included in different depreciation groups, it is advisable to select the depreciation group with the longest useful life; 5) when filling out a property tax return in line 040, section. 2.1, the 12-digit code OKOF is entered according to the new classifier, effective from 01/01/2017.

Replacement of excluded windows 08/01/2018

Transition rules Fixed asset items accepted for accounting from January 1, 2017 are grouped according to the new OKOF. Their useful life periods are established on the basis of the Classification as amended, effective from 01/01/2017.
Fixed assets that were accepted for accounting before January 1, 2017 are reflected in accordance with Instruction No. 157n grouped according to the old OKOF. The useful life of these objects, established on the basis of the Classification (as amended, valid until 01/01/2017), does not change.
The depreciation group also remains the same. It means that:

• fixed assets continue to be accounted for using the same analytical codes of the synthetic account type as previously (clause.

Also, having copied the new code in the transition keys table, you can paste it into the corresponding row of the object-by-object change table of OKOF Assistant codes, having previously made the row active, and confirm the entry by pressing the “Enter” key. The list of objects with installed codes can be printed (the “Output list” button).

Having specified the new codes, you should click the “OK” button on the object-by-object form for changing OKOF Assistant codes. If one new code can be applied to the entire group of objects, it can be set directly in the main form of the Assistant. This code will be applied to all OS objects of the group. 4. To recode, click the “Replace codes” button. Recoding is possible in several stages.

Attention

And then find the code from the new OKOF OK 013-2014, using the Transition key between OKOF OK 013-94 and OKOF OK 013-2014, approved. by order of Rosstandart dated April 21, 2016 No. 458. If it is impossible to determine the OKOF code in the new classifier using the listed methods, then the institution should designate the fixed asset object with a conditional code that is remotely suitable in meaning for this fixed asset. In any case, the determination of a specific OKOF code is based on a subjective judgment officials of the institution.

Is it necessary to replace OKOF codes for fixed assets accepted for accounting before 01/01/2017? In 2018, no official explanations were given regulating the replacement of OKOF codes for fixed assets accepted for accounting before 01/01/2017.

Instructions No. 157n);

• the useful life of the object and the depreciation group do not change;
• the object code according to OKOF is replaced according to the new classifier.

To transition from the use of the old OKOF in 2016 to the new OKOF in 2017, by order of Rosstandart dated April 21, 2016 No. 458, direct and reverse keys (hereinafter referred to as Transitional Keys) were developed. From them it is clear that the grouping of fixed assets in the old and new OKOF does not completely coincide - a number of objects are excluded from the composition of fixed assets, others, on the contrary, are added, some objects are classified differently.
We present the positions when grouping fixed assets in the Unified Chart of Accounts accounting and OKOF in the editions of OK 013-94 and OK 013-2014 do not coincide.
Is it necessary to establish new useful lives and recalculate depreciation for objects accepted for accounting before 01/01/2017? 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. Therefore, there is no need to recalculate depreciation (Letter of the Ministry of Finance of the Russian Federation dated December 27, 2016 No. 02-07-08/78243). How to correctly indicate the OKOF code in section. 2.1 property tax returns? The property tax return, starting with reporting for 2017, is submitted according to new form, approved by Order of the Federal Tax Service of the Russian Federation dated March 31, 2017 No. ММВ-7-21/
In relation to fixed assets accepted for accounting before the specified date, the grouping was carried out in accordance with the old OKOF (OK 013-94). At the same time, no transfers to new groupings are required for these objects. Taking into account general requirements To fill out text, numeric, code indicators of the property tax declaration, such indicators are entered from left to right starting from the 1st (left) character. If to indicate any indicator it is not necessary to fill out all the spaces in the corresponding field, a dash is placed in the unfilled spaces on the right side of the field. Taking into account the above, as well as the explanations of the Federal Tax Service given in letters dated 09/05/2017 No. BS-4-21/, dated 08/24/2017 No. BS-4-21/, when filling out section.
Instructions No. 157n Code Name of type of fixed assets Analytics code Name of type of fixed assets 100 Residential buildings and premises 1 Residential premises 200 Buildings (except residential) and structures, expenses for land improvement 2 Non-residential premises 300 Machinery and equipment, including household equipment, and other objects (including vehicles) 3 Structures 400 Weapon systems 4 Machinery and equipment 500 Cultivated biological resources 5 Vehicles 600 Expenses for the transfer of ownership rights to non-produced assets 6 Industrial and business inventory 700 Intellectual property objects 7 Library collection 8 Other fixed assets So, the grouping of fixed assets accepted for accounting (budget) accounting from January 1, 2017 should be carried out in accordance with grouping provided for by OKOF (OK 013-2014).

On 01/01/2017, OK 013-2014 (SNA 2008) “All-Russian Classifier of Fixed Assets”, adopted by Rosstandart Order No. 2018-st dated 12/12/2014 (hereinafter referred to as the new OKOF), will come into force. Also, from this date, the new edition of the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 (hereinafter referred to as the Classification of fixed assets), will be applied. We will talk about new classifiers and the procedure for switching to them in this article.

New OKOF

The new classifier is being introduced to replace the current OKOF (OK 013-94), approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359, which has been used for the last 20 years. It is obvious that many terms and concepts contained in the current OKOF no longer correspond to today's realities.

In addition, the need to improve and update all-Russian classifiers is also provided for by the Action Plan for the formation of a methodology for systematization and coding of information, approved by the Deputy Chairman of the Government of the Russian Federation on July 31, 2014 No. 4970p-P10. In order to implement such a plan, a new OKOF has been developed.

It is worth noting that this classifier is a normative document in the field of standardization. Its development was carried out in accordance with the System of National Accounts (SNA 2008) of the United Nations, the European Commission, the Organization economic cooperation and development, International currency board and groups World Bank, as well as with OK 034-2014 (CPES 2008) “All-Russian classifier of products by type economic activity(OKPD2)."

OKOF is intended to provide information support in solving such problems as:

• transition to the classification of fixed assets adopted in international practice based on the 2008 SNA;
• carrying out work to assess the volume, composition and condition of fixed assets;
• implementation of a set of accounting functions for fixed assets;
• implementation of international comparisons on the composition of fixed assets;
• calculation of economic indicators, including capital intensity, capital-labor ratio, capital productivity and others;
• calculation of recommended standards for capital repairs of fixed assets.

It is stipulated 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 bodies government regulation accounting. It should be noted that to date, none of the draft federal accounting standards for the public sector has been adopted. At the same time, the need to use OKOF for the purposes of budgetary (accounting) accounting in public sector organizations is currently provided for by Instruction No. 157n, which regulates general rules organizing and maintaining accounting records for authorities state power(state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions. Thus, according to clauses 45, 53, 67 of Instruction No. 157n, these entities group fixed assets and do not tangible assets for the purposes of accounting (budget) accounting by types of property corresponding to the classification subsections established by OKOF.

The objects of classification in the new OKOF are still fixed assets.

For your information

Fixed assets are recognized as manufactured assets that are used repeatedly or continuously over a long period of time, but not less than one year, for the production of goods and the provision of services.

OKOF code structure will also change from 2017. Instead of 9 characters, the OKOF code will include 12 characters. For comparison, let us present in the table the current and new structure code OKOF.

OKOF code structure
Nine-digit code OKOF (until 2017)	Twelve-digit OKOF code (since 2017)
xx xxxxxxx	xxx.xx.xx.xx.xxx

The first two characters correspond to the section and subsection to which the fixed asset belongs according to OKOF. In this case, the section represents highest level division of classification objects, and a subsection is the level of division, taking into account the significance of objects for the economy as a whole and established traditions. The following characters correspond to the class (characters 3 - 6), subclass (characters 7 - 9) of fixed assets according to OKOF. Classes of fixed assets are formed on the basis of the corresponding classes of products according to OKPD*. The necessary detail for the selected classes is revealed by the subclass	The first three characters correspond to the code for the type of fixed assets according to the new OKOF, adopted on the basis of the 2008 SNA. Subsequent characters correspond to codes from OKPD2 and can have a code length from two to nine characters, depending on the length of the code in OKPD2. If fixed assets do not have corresponding groupings in OKPD2 or OKOF, a different classification is required; the fourth and fifth digits of the OKOF code have the value 0
Example code OKOF (passenger car)
15 3410010	310.29.10.20.000

* OK 004-93 “All-Russian classifier of types of economic activities, products and services”, 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 OKPD2.

Grouping of fixed assets. Let us present in the table the grouping of fixed assets according to the new OKOF and find out to what extent it coincides with the grouping of funds in the current OKOF.

100 “Residential buildings and premises.” Residential buildings and premises include residential premises and buildings or certain parts of buildings that are used wholly or mainly as places of residence, as well as any associated annexes and structures and all permanent fixtures and equipment installed in residential buildings	Coincides with subsection 13 0000000 “Dwellings”
200 “Buildings (except residential) and structures, expenses for land improvement”
210 “Buildings (except residential).” This group includes non-residential buildings in whole or parts thereof, not intended for use as housing and representing architectural and construction objects, the purpose of which is to create conditions (protection from atmospheric influences, etc.) for labor, social and cultural services for the population, storage material assets, etc.	Coincides with subsection 11 0000000 “Buildings (except residential)”
220 "Structures". A structure is understood as a result of construction, which is a volumetric, planar or linear building system, having ground, above-ground and (or) underground parts, consisting of load-bearing, and in some cases enclosing building structures and designed to carry out production processes various types, storage of products, temporary stay of people, movement of people and goods	Coincides with subsection 12 0000000 “Structures”
230 “Costs for land improvement.” This group includes the result of actions that lead to a significant increase in the quantity, improvement in the quality or productivity of land or prevent its deterioration (for example, costs for reclamation work, land clearing, land reclamation, changes in topography (territory planning)). These improvements cannot be physically separated from the land itself and do not result in the creation of tangible assets (buildings, structures) that could be shown on balance sheets separately from the land itself	Includes fixed assets reflected under code 19 0009010 “Capital costs for land improvement (reclamation, drainage, irrigation and other works)”
300 “Machinery and equipment, including household equipment, and other objects”
310 "Vehicles". Vehicles include vehicles designed to move people and goods	Coincides with subsection 15 0000000 “Means of transport”
320 "Information, computer and telecommunications (ICT) equipment." This equipment includes information equipment, complete machines and equipment designed for converting and storing information, which may include electronic control devices, electronic and other components that are parts of these machines and equipment. In addition, such equipment also includes various types computing machines, including computer networks, independent data input/output devices, as well as communication system equipment - transmitting and receiving equipment for radio communications, radio broadcasting and television, telecommunication equipment	Partially includes fixed assets from subsection 14 0000000 “Machinery and equipment”
330 “Other machinery and equipment, including household equipment, and other objects.” This group classifies machines, equipment and devices that are not related to vehicles and ICT equipment, as well as household equipment (that is, items not directly used in the production process) and items technical purpose, which are involved in the production process, but cannot be attributed to either equipment or structures	Includes fixed assets from subsections 14 0000000 “Machinery and Equipment”, 16 0000000 “Industrial and Household Inventory”, 18 0000000 “Material fixed assets not included in other groups”
400 "Weapons Systems". Such systems include fixed assets acquired for military purposes (weapons, means of command and control of troops and weapons, rocket and space systems, military aircraft, equipment for take-off, landing and Maintenance aircraft, combat tracked and wheeled vehicles and others)	Partially includes fixed assets from subsections 14 0000000 “Machinery and equipment”, 15 0000000 “Transport vehicles”
500 “Cultivated biological resources”
510 “Cultivated resources of animal origin that repeatedly produce products.” Such resources are animals whose natural growth and restoration are under the direct control, responsibility and management of specific legal entities. Animals raised for slaughter, including poultry, do not belong to fixed assets, but are considered as inventories of material working capital	Basically coincides with subsection 17 0000000 “Working, productive, breeding livestock”
520 “Cultivated resources of plant origin that repeatedly produce products.” Such resources include all types of cultivated perennial plantings that repeatedly produce products, including rare plants, whose natural growth and restoration are under the direct control, responsibility and management of specific legal entities, regardless of the age of these plantings	Basically coincides with subsection 18 0000000 “Perennial plantings”
600 “Costs for the transfer of ownership of non-produced assets.” This group includes expenses associated with the transfer of ownership rights to non-produced assets, the cost of which relates to produced assets, but cannot be included in the value of other produced assets. Therefore, the mentioned expenses should be taken into account as a separate category of fixed assets. Costs associated with the transfer of ownership rights to land, are not included in this group. Such expenses are usually considered as expenses for land improvement
700 “Objects of intellectual property”. These objects include: works of science and other types creative activity in the production sector ( Scientific research, developments and their results - discoveries, inventions, industrial designs, expert systems, know-how, trade secrets, as well as information obtained as a result of subsoil exploration and assessment of mineral reserves, software and computer databases); original works of entertainment, literature and art; other intellectual property objects	Coincides with section 20 “Intangible fixed assets”

For the most part, the name and description of the groupings of fixed assets in OKOF remained the same. The exception is grouping 330 “Other machinery and equipment, including business equipment, and other objects” of the new OKOF, which combines three subsections contained in the current classifier: 14 0000000 “Machinery and equipment”, 16 0000000 “Industrial and household equipment” , 19 0000000 “Other material fixed assets”. It is also worth noting the allocation of new groups: 400 “Weapon systems” and 600 “Expenses for the transfer of ownership of non-produced assets.”

Currently, there is a relationship between the grouping of fixed assets in OKOF and the grouping of fixed assets in accounting (budget) accounting. For example, accounting for objects (according to the current OKOF):

• from subsection 1 5 0000000 “Means of transport” is carried out on account 0 101 0 5 000 "Vehicles";
• from subsection 1 4 0000000 “Machinery and equipment” - on account 0 101 0 4 000 “Machinery and equipment”;
• from subsection 1 6 0000000 “Industrial and household inventory” - on account 0 101 0 6 000 “Industrial and household equipment”, etc.

As you can see, the groups not only have similar names, but also the same characters contained in the OKOF code and account number.

From 2017 this relationship will be lost. Therefore, it will be much more difficult for accountants to group fixed assets for accounting (budget) accounting purposes, relying on the new OKOF.

Transition keys

You can establish compliance of the new OKOF with the current OKOF for each specific position using transition keys approved by Order of Rosstandart dated April 21, 2016 No. 458. This document presents in the form of tables:

• direct transition key from the existing to the new OKOF;
• reverse transition key from new to existing OKOF.

Taking into account the approved keys, it is important to note that individual objects that are currently named in the current OKOF, according to the new OKOF, are not fixed assets. For example, this applies to many sports equipment (including educational institutions) and educational equipment (including blackboards, educational instruments and equipment, educational mechanisms).

At the same time, it must be remembered that the developed transition keys are for reference. For more accurate information on the transition to the new OKOF, you can contact hotline listed on the website www.gost.ru.

Updated OS Classification

From 2017, the Classification of fixed assets included in depreciation groups will be presented in a new edition. The corresponding changes were made by Decree of the Government of the Russian Federation of 07.07.2016 No. 640 to Decree of the Government of the Russian Federation of 01.01.2002 No. 1.

Let us recall that this classification is used to establish useful lives for fixed assets, on the basis of which depreciation is calculated for tax and accounting purposes.

Changes to this classification are due to the introduction of a new OKOF. In the updated Classification of fixed assets, the grouping of fixed assets into depreciation groups is carried out in accordance with the new OKOF codes.

As for the depreciation groups themselves, their number and the useful lives established for them have not changed. At the same time, we note that some fixed assets listed in the old classification in one depreciation group, according to the new classification, may be included in another. The question arises: is it necessary to change the useful life of these objects?

Explanations on this issue were presented in Letter of the Ministry of Finance of the Russian Federation dated November 8, 2016 No. 03-03-RZ / 65124. It is reported that the updated OS Classification should be applied to fixed assets put into operation after 01/01/2017. For fixed assets put into operation before 01/01/2017, the useful life determined by the taxpayer when they were put into operation is applied.

Thus, institutions do not need to change the useful life if, according to the new classification, the fixed asset is in a different depreciation group. For facilities put into operation before 01/01/2017, the deadlines remain the same. Similar conclusions from experts tax authorities were previously posted on the official website of the Federal Tax Service.

Since 2017, a new OKOF has been introduced. Compared to the current classifier, the structure of the OKOF code will change radically (instead of 9 characters, the code will consist of 12 characters), and the groupings of fixed assets will also change.

In the new OKOF, fixed assets are grouped by type established by the 2008 SNA, as well as taking into account OKPD2. In order to provide practical help When transitioning to a new OKOF, transition keys have been developed that establish for each position of the current OKOF a correspondence with one or more positions of the new OKOF. Using transition keys, correspondence can be established both in the direct (from the current OKOF to the new) and in the reverse (from the new OKOF to the current) order.

With the introduction of the new OKOF, the OS Classification will also be updated. It is worth noting that setting the useful life in accordance with new edition OS classification is necessary for objects put into operation after 01/01/2017. For old objects, the period does not change, even if, according to the updated classification, such an object will be included in another depreciation group.

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

" № 2/2017

On January 1, 2017, a new OKOF came into effect. Within the framework of this material, the structure of the new OKOF and the procedure for transition to its use are analyzed.

The objects of classification in OKOF OK 013-2014 are fixed assets. Note that, in accordance with the provisions of this document, fixed assets include produced assets that are used repeatedly or continuously over a long period of time, but not less than one year, for the production of goods and provision of services.

For what purposes is OKOF OK 013-2014 used?

For accounting purposes by public sector organizations, OKOF OK 013-2014 is applied in cases provided for by federal standards, unless otherwise established by authorized state accounting regulatory bodies (introduction of OKOF OK 013-2014 (SNA 2008) in 2017).

Currently, Instruction No. 157n is in force. As follows from the provisions of this document (see paragraphs 45, 53, 67), 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 what cases should OKOF OK 013-2014 be used?

As noted in the Letter of the Ministry of Finance of the Russian Federation dated December 27, 2016 No. 02-07-08/78243, fixed assets items accepted for accounting (budgetary) accounting as part of fixed assets before January 1, 2017 are subject to reflection in accounting (budgetary) accounting:

• in accordance with Instruction No. 157n, taking into account the grouping given in OK 013-94;
• taking into account the useful life of the specified objects established by the Classification of fixed assets included in, approved by Decree of the Government of the Russian Federation dated 01.01.2002 No. 1 (hereinafter referred to as the OS Classification) (as amended before January 1, 2017).

The grouping of fixed assets accepted for accounting (budgetary) accounting after January 1, 2017 should be carried out in accordance with the provisions of OKOF OK 013-2014 and the useful lives determined by the Classification of OS (as amended by Decree of the Government of the Russian Federation dated July 7, 2016 No. 640) .

What structure does OKOF OK 013-2014 have?

Note that OKOF OK 013-2014 includes 7 general 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 listed types fixed assets are divided into subtypes, for example, type 300 “Machinery and equipment, including household equipment, and other objects” - into the following subtypes:

• 310 "Vehicles". Vehicles include vehicles designed to move people and goods;
• 320 "Information, computer and telecommunications (ICT) equipment." This equipment includes information equipment, complete machines and equipment designed for converting and storing information, which may include electronic control devices, electronic and other components that are parts of these machines and equipment. In addition, such equipment includes computers various types, including computer networks, independent data input-output devices, as well as communication system equipment - transmitting and receiving equipment for radio communications, radio broadcasting and television, telecommunication equipment;
• 330 “Other machinery and equipment, including household equipment, and other objects.” This group classifies machines, equipment and devices that are not related to vehicles and ICT equipment, as well as household equipment (that is, items not directly used in the production process) and technical items that are involved in the production process, but not can be attributed to neither equipment nor structures.

Each subtype of fixed assets type also has details. For example, according to OKOF OK 013-2014, the subgroup “Machines for processing meat, vegetables and dough (equipment for mechanical processing of products in enterprises Catering)" (code 330.28.93.17.110 OKOF) contains, in addition to the position "Kneading and mixing machines" (code 330.28.93.17.113), the position "Equipment for the production of bakery products" (code 330.28.93.17.120).

How to make the transition to the use of OKOF OK 013-2014?

In order to more correctly and quickly transition to the use of OKOF OK 013-2014, 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. This document contains:

• direct transition key providing for the transition from the old OKOF
• (OK 013-94) to new (OK 013-2014) (volume 1);
• reverse transition key. It shows the transition from the new to the old OKOF (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 given for comparison.

Thus, in the direct transition key of each position of OKOF OK 013–94, a correspondence is established with one or more positions of OKOF OK 013-2014. For example, the position “public toilets” (OKOF code 013-94 11 0001950) according to OKOF OK 013-2014 corresponds to code 210.00.12.10.810 “Toilet buildings”.

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 OKOF OK 013-2014 codes and determination of their useful life in the case of:

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

In addition, Ministry of Finance specialists draw attention to the fact that with the introduction of OKOF OK 013-2014 on January 1, 2017, during the transition period between financial years(inter-reporting period) operations should not be carried out to transfer the balances of fixed assets to new groups, as well as operations to recalculate depreciation.

Material values, which, in accordance with Instruction No. 157n, relate to fixed assets, but are not included in OKOF OK 013-2014, are taken into account as a group according to OKOF OK 013-94. For example, in accordance with OKOF OK 013-94, stage clothing has code 16 3696601, however, in accordance with OKOF OK 013-2014, this accounting object does not belong to fixed assets. Due to this state-financed organization takes it into account as part of fixed assets on the basis of the old OKOF as production and business inventory on the account of the same name 0 101 06 000.

If, according to the OKOF OK 013-2014 classifier, material assets are classified as fixed assets, but based on clause 99 of Instruction No. 157n, these assets are material reserves (despite the fact that these objects are more than 12 months old), such objects are accepted for accounting in accordance with the Instructions No. 157n as part of material reserves.

For example, by virtue of OKOF 013-2014, wheelchairs (except for parts and accessories) belong to the main background type 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 inventories and are subject to reflection in 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 material reserves is accepted by the commission on receipt and disposal of assets created in a budgetary 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 OKOF OK 013-2014, does not belong to fixed assets. This includes, in particular:

• switches, circuit breakers, 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. Since 2017, a new OKOF OK 013-2014 has been introduced. In order to provide practical assistance during the transition to the use of the new OKOF, transition keys have been developed that establish, for each position of the current OKOF, correspondence with one or more positions of the new OKOF.

2. Objects of fixed assets accepted for accounting as part of fixed assets before January 1, 2017 are subject to reflection in accounting (budget) accounting, taking into account the grouping given in OK 013-94 and the useful life established by the Classification of fixed assets (as amended until January 1, 2017).

3. When accepting for accounting new fixed assets acquired in 2017, you should be guided by OKOF OK 013-2014.

4. During the transition period between financial years (inter-reporting period), operations to transfer the balances of fixed assets to new groups, as well as operations to recalculate depreciation, should not be carried out.

5. If, according to OKOF OK 013-2014, 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.

6. Material assets that, by virtue of Instruction No. 157n, relate to fixed assets, but are not included in OKOF OK 013-2014, are taken into account as fixed assets grouped according to OKOF OK 013-94.

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

OKOF and tax classification of fixed assets by depreciation groups with explanation can be downloaded in the table. In general, the difference between classifiers is in the grouping of fixed assets. OKOF 2020 transition key, its converter and comparison of the old (OKOF) and the new (OKOF-2), we discussed in the article.

The All-Russian Classification of Fixed Assets (OKOF) came into force in 2017. There are no plans for a new OKOF in 2020, so use the current classifier. Using the links below you can download OKOF for 2020. And we will tell you what its features are and how to use it to determine the depreciation group of a fixed asset.

Which OKOF to use in 2020

The OKOF directory (OK 0.13-2014), valid in 2020, was approved by Rosstandart order No. 2018-st dated December 12, 2014. It applies from January 1, 2017. The same order canceled the previously valid OKOF classifier (OK 0.13-94).

A new reference book was needed to transition to the classification of fixed assets adopted in the international system. The updated list is harmonized with two important documents:

1. System of National Accounts (2008 SNA) of the United Nations, European Commission, Organization for Economic Co-operation and Development, International Monetary Fund and World Bank Group,
2. All-Russian classifier of products by type of economic activity (OKPD2) OK 034-2014 (KPES 2008), approved by order of Rosstandart dated January 31, 2014 No. 14-st.

Why does an ordinary taxpayer need a classifier? On its basis, the depreciation group is determined; we will describe how to do this below. It is also required to fill out section 2.1 of the corporate property tax return. Failure to use the directory or use of an outdated list will lead to incorrect calculation of depreciation, additional income tax and fines.

Structure of the OKOF classifier

The OKOF 2020 classifier is a table that includes 22 groups. Groups include codes and names of fixed assets. The code has the following structure: ХХХ.ХХ.ХХ.ХХ.ХХХ. Each group of symbols contains certain information about the OS object.

The first three characters indicate the code for the type of fixed assets. For example, code 100 means residential buildings and premises, code 220 means structures, etc. Full list These codes are given in the table:

SNA 2008		OKOF 2020
	Types of fixed assets		Types of fixed assets
	Residential buildings		Residential buildings and premises
	Other buildings and structures		Buildings (except residential) and structures, expenses for land improvement
	Non-residential buildings		Buildings (except residential)
	Other structures		Facilities
	Land Improvements		Expenses for land improvement
	cars and equipment		Machinery and equipment, including household equipment, and other objects
	Transport equipment		Vehicles
			Information, computer and telecommunications (ICT) equipment
	Other machines and equipment		Other machinery and equipment, including household equipment, and other objects
	Weapon systems		Weapon systems
			Cultivated biological resources
	Resources of animals that produce products on a regular basis		Cultivated animal resources that produce products repeatedly
	Resources of trees, crops and plantings that produce products on a regular basis		Cultivated resources of plant origin that produce products repeatedly
	Costs associated with transferring ownership of non-produced assets		Costs of transferring ownership of non-produced assets
	Intellectual Property Products		Intellectual property objects
			Research and Development
	Exploration and evaluation of mineral reserves		Expenses for subsoil exploration and assessment of mineral reserves
	Computer software and databases		Software and Databases
	Computer software		Software
	Database		Database
	Original entertainment, literary and artistic works		Original works of entertainment, literature or art
	Other intellectual property products		Other intellectual property

The remaining groups of numbers correspond to codes All-Russian classifier products by type of economic activity (OKPD2) OK 034-2014 (approved by order of Rosstandart dated January 31, 2014 No. 14-st).

It's not always easy to determine required code by name of the fixed asset. To help taxpayers, in 2016 Gosstandart released transition tables, which showed the correspondence between the old and new directories (Order No. 458 dated April 21, 2016). They show that not all positions of the old classifier have an exact match in the new list. And some fixed assets are no longer considered as such according to the new classifier.

Please note that the new OKOF 2020 does not in any way affect the acceptance of an object as a fixed asset in accounting. Let us remind you that in tax accounting, depreciable property includes property worth more than 100,000 rubles. and a useful life of more than 12 months. A classifier is used to determine the depreciation group. And in accounting, objects are taken into account as fixed assets on the basis of PBU 6/01 (approved by Order of the Ministry of Finance dated March 30, 2001 No. 26n).

How to choose a depreciation group for OKOF in 2020

To determine the depreciation group, you will need another reference book - Classification of fixed assets included in depreciation groups (approved by Government Decree No. 1 of 01.01.2002). In 2017, it was brought into compliance with the new OKOF. Using the link below you can download depreciation groups of fixed assets in the table according to OKOF.

Why use two cumbersome reference books? The fact is that in OKOF fixed assets are indicated in more detail, with decoding down to type. And in the Classification of Fixed Assets, the grouping is made at the class level.

First, look for your item in the Fixed Asset Classification. If the required name could not be found, refer to a more detailed list of OKOF. If you were unable to find your fixed asset in OKOF, determine the depreciation group yourself, taking into account:

• Expected useful life, based on power, performance and other characteristics,
• Expected physical wear and tear taking into account the operating conditions of the facility,
• Warranty period and technical documentation, manufacturer's recommendations,
• The period of actual use by the previous owner, if the property was purchased second-hand.

The opposite situation is possible, when an object can be assigned to several OKOF codes. And these codes, in turn, are included in different depreciation groups. In a letter dated December 27, 2016 No. 02-07-08/78243, Ministry of Finance officials allowed taxpayers to independently decide on choosing a depreciation group.

Please note that the updated Classification applies to fixed assets accepted for accounting from January 1, 2017. For property registered before December 31, 2016, there is no need to change the depreciation group. Even if it changed after updating the directory (letter of the Ministry of Finance dated November 8, 2016 No. 03-03-RZ/65124, letter of the Ministry of Finance dated October 6, 2016 No. 03-05-05-01/58129). There is no need to recalculate depreciation (letter of the Ministry of Finance dated December 27, 2016 No. 02-07-08/78243).

OKOF in the property tax return

The OKOF code will be needed not only to correctly calculate depreciation charges. It is needed to fill out a property tax return for legal entities. The current declaration form was approved by order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/271@. The OKOF code is indicated in section 2.1 “Information on real estate objects taxed at the average annual value.”

The code is indicated in line 040 of section 2.1 of the declaration. The field cells are grouped in the same format as the OKOF codes themselves: ХХХ.ХХ.ХХ.ХХ.ХХХ. For each property, indicate the cadastral, conditional and inventory number, OKOF code and residual value as of December 31 of the reporting year. In line 040, fill in as many code digits as are contained in the classifier. Start filling in from the leftmost space and put dashes in the empty cells.

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