* According to the Order of the Ministry of Finance of the Russian Federation dated December 27, 2017 No. 255n “On Amendments to the Instructions on the Application budget classification Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n "from 01/01/2018 to reflect the depreciation on account 0 104 00 000 "Depreciation", subarticle 411 "Depreciation of fixed assets" of KOSGU is applied.
When organizing sports and campfire sites, special attention should be paid to the safety of these facilities, compliance with all necessary requirements established by GOST and other regulatory documents.
In conclusion, let us once again note the importance of the decisions of the commission on the receipt and disposal of assets in terms of determining the term beneficial use sports, campfire sites and other facilities for organizing leisure. The assignment of property to one or another depreciation group affects average annual cost property and, consequently, on the amount of corporate property tax.
After considering the issue, we came to the following conclusion:
Equipment purchased for a sports ground (boom-log, barriers, goals with a basketball farm, horizontal bars of different levels) can be assigned the OKOF code 330.32.30. rowing." Such fixed assets should be accounted for on account 101 06 "Production and household inventory".
Rationale for the conclusion:
It should be noted that from 01/01/2018, budgetary institutions for the purpose of accounting for fixed assets apply the provisions of the federal standard accounting for organizations of the public sector "Fixed Assets", approved by the Ministry of Finance of Russia dated December 31, 2016 N 257n (hereinafter referred to as the GHS "Fixed Assets").
Objects are accounted for as fixed assets if they meet the criteria established by clause 8 of the CGS "Fixed Assets" and Instruction N 157n. In particular, the useful life of the objects must exceed 12 months, it is planned to obtain economic benefits or useful potential from the use of the object. More details on the criteria for classifying objects as fixed assets are discussed in the material:. Fixed assets. Account 101 00 (for the public sector).
In 2018, when placing objects on the balance sheet, one should take into account the possibility of combining objects into one inventory object, which is recognized for accounting purposes as a complex of fixed assets. In accordance with paragraph 10 of the GHS "Fixed Assets", such a complex may combine fixed assets with the same useful life, the cost of which is not significant.
What value is considered insignificant in order to combine objects into one complex, is established accounting policy institutions. For example, in paragraph 4 methodological recommendations on the application of the GHS "Fixed Assets", brought to the Ministry of Finance of Russia dated December 15, 2017 N 02-07-07 / 84237, it was established that in order to combine fixed assets into one inventory object (a set of fixed assets objects), the accounting subject has the right within the framework of accounting policy determine that the criteria for classifying the cost of fixed assets as insignificant are the criteria established by the SGS "Fixed Assets" for charging 100% depreciation upon commissioning.
In the situation under consideration budget institution equipment for sports activities was purchased (boom-log, barriers, gates with a basketball farm, multi-level horizontal bars). Such objects meet the criteria for inclusion in property, plant and equipment. Moreover, the institution may decide to combine them into a complex of fixed assets, while simultaneously observing the conditions:
- the useful life of the objects is the same;
- the cost of objects is not significant in accordance with the criterion established by the accounting policy.
That is, depending on the value criterion of materiality selected by the accounting policy, the acquired items can be accounted for as separate fixed assets or as one inventory item (a set of fixed asset items). More information about the possible combination of objects into a complex can be found in. Group accounting of fixed assets (for the public sector).
In order to determine the type of property (in particular, machinery and equipment, production and household equipment, etc.) in relation to fixed assets, authorized officials of the institution must determine the OKOF code for specific objects (Instructions N 157n).
Currently, OKOF is determined in accordance with the All-Russian Classifier of Fixed Assets OK 013-2014 (SNA 2008), adopted and put into effect on January 1, 2017 by Rosstandart dated December 12, 2014 N 2018-st (hereinafter - OKOF OK 013-2014).
According to Amendment N 5 / 2018, adopted and introduced by Rosstandart of 08.05.2018 N 225-st, from July 1, 2018, codes 330.32.30.14 "Projectiles, inventory and equipment for physical education, gymnastics and athletics, classes in gyms, fitness centers" and 330.32.30.15 "Projectiles, stock and equipment for sports or outdoor games; swimming pools and rowing pools".
Since in this situation the equipment is mounted on an open air site, it can be assigned the OKOF code 330.32.30.15. Specified code refers to the OKOF grouping "Other machines and equipment, including household inventory, and other objects." According to the Introduction to OKOF OK 013-2014, this grouping includes household equipment, that is, items not directly used in the production process, as well as production equipment, that is, technical items that participate in the production process, but cannot be attributed to any equipment or facilities.
The objects in question (boom-log, barriers, basketball truss gates, multi-level horizontal bars) are not machines and equipment or structures. Accordingly, their accounting should be carried out as part of the production and household inventory on account 101 06. If the property is classified as especially valuable, then analytical account 101 26 "Inventory of production and household inventory - especially valuable" will be used movable property institution". If the property is not classified as especially valuable, then account 101 36 is applicable for its accounting.
Thus, equipment purchased for a sports ground (boom-log, barriers, goals with a basketball truss, horizontal bars of different levels) can be assigned the OKOF code 330.32.30.15 "Projectiles, inventory and equipment for other sports or outdoor games; swimming pools and rowing pools. Such fixed assets should be accounted for on account 101 06 "Production and household inventory".
Prepared answer:
Legal Consulting Service Expert GARANT
Suldyaykina Valentina
Answer passed quality control
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
In a government institution, a decision was made to classify property (sports equipment: balls, clubs, dumbbells, exercise equipment, etc.; electrified tools: drill, grinder, etc.; hand-held construction tools: hammers, saws, an ax, etc. .), acquired in 2017, to fixed assets.
After considering the issue, we came to the following conclusion:
Sports equipment can be assigned the OKOF code 330.28.99.39.190 "Other special-purpose equipment not included in other groups." Electrified and hand-held construction tools can be assigned the OKOF code 330.28.1 "Machinery and equipment for general purposes".
Rationale for the conclusion:
Recall that the decision to classify property as inventories or fixed assets and, in particular, the determination of the appropriate OKOF code are within the competence of the commission for the receipt and disposal of assets (clause 34 of the Instruction approved by order of 01.12.2010 N 157n, hereinafter - the Instruction N 157n, Commission). When determining the possibility of classifying a particular object as fixed assets, it is guided by the provisions of paragraphs. 38, 39, 41, 45 Instructions N 157n.
In turn, OKOF is used for the purposes of budgetary (accounting) accounting by public sector organizations in cases provided for federal standards unless otherwise provided by the authorities state regulation accounting (Introduction to the All-Russian classifier OK 013-2014 (SNA 2008), adopted and put into effect by the order of Rosstandart dated December 12, 2014 N 2018-st, hereinafter - OKOF). Instruction N 157n provides for the use of the All-Russian classifier fixed assets to determine analytical accounting fixed assets with them (see letters of the Ministry of Finance of Russia of December 27, 2016 N 02-07-08 / 78243, of December 30, 2016 N 02-08-07 / 79584).
In particular, the OKOF code is needed to solve several important tasks:
Grouping fixed assets according to accounting accounts;
Determining the useful life for accounting purposes;
Depreciation group definitions for purposes tax accounting;
Drafting statistical reporting.
Thus, when deciding whether to classify property as fixed assets or inventories, the norms of Instruction N 157n take precedence over the provisions of the OKOF.
According to the decision made in the institution, the property listed in the question, acquired in 2017, refers to fixed assets.
The search for the OKOF code can be carried out by the name of the fixed asset or by its purpose. At the same time, specialists of the financial department note that in the description of the OKOF there is no procedure for classifying objects of classification to a specific code. Therefore, the determination of the OKOF code is in any case based on subjective judgment. In addition, when choosing the OKOF code, it is desirable to proceed from the principle of prudence. The main thing is to prevent overestimation of depreciation charges and, as a result, underestimation of the taxable base for property tax (letter of the Ministry of Finance of Russia dated September 21, 2017 N 02-06-10 / 61195).
In addition to searching by the name of the fixed asset and its purpose, it is possible to search for the OKOF code using a direct transitional key between the editions of OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian Classifier of Fixed Assets, approved by order federal agency on technical regulation and metrology dated April 21, 2016 N 458 (hereinafter referred to as the Direct Transitional Key).
According to the former classifier OK 013-94, sports equipment was assigned the code of the same name 16 3693000. According to the Direct Transitional Key, this OKOF code corresponds to the group 220.42.99.12 "Facilities for sports and recreation."
At the same time, according to the Introduction to the OKOF, the "Constructions" grouping (group 220) includes engineering and construction facilities erected with the help of construction and installation works. Structure - the result of construction, which is a three-dimensional, planar or linear building system, having ground, above-ground and (or) underground parts, consisting of bearing, and in individual cases and protecting building structures and designed to perform production processes of various types, storage of products, temporary stay of people, movement of people and goods.
In addition, according to the reverse transitional key from OKOF OK 013-2014 (SNA 2008) to OKOF OK 013-94, approved by order of the Federal Agency for Technical Regulation and Metrology of 04.21.2016 N 458, codes from subsection 12 "Constructions" are aligned .
Many elements of sports equipment are listed in the National Standard of the Russian Federation GOST R 55789-2013 "Sports equipment and equipment. Terms and definitions", approved by order of the Federal Agency for Technical Regulation and Metrology of November 22, 2013 N 1589-st.
Therefore, in our opinion, sports equipment would be more correctly attributed to the OKOF 330 grouping "Other machines and equipment, including household equipment, and other objects." The most appropriate code in this grouping would be OKOF code 330.28.99.39.190 "Other special-purpose equipment not included in other groups."
According to the Introduction to the OKOF, in the OKOF grouping "Other machines and equipment, including household inventory, and other objects", machines, equipment and devices that are not related to vehicles and ICT equipment. This grouping, to reflect national characteristics, includes household inventory, that is, items not directly used in the production process, as well as production equipment, that is, technical items that participate in the production process, but cannot be attributed to either equipment or structures.
Electrified tools and hand tools for construction can be assigned to code 330.28.1 "Machinery and equipment for general purposes". This is confirmed by the provisions of Decree of the Government of the Russian Federation of 01.01.2002 N 1 "On the Classification of Fixed Assets Included in Depreciation Groups", according to which grouping 330.28.1 includes, among other things, construction and installation tools, manual and mechanized (see "Note").
Prepared answer:
Legal Consulting Service Expert GARANT
Kireeva Anna
Answer passed quality control
when determining the depreciation group, first of all, you must be guided by the Classification approved. According to the All-Russian Classifier of Fixed Assets, simulators and sports equipment are included in section 16 3693000 - “Sports Inventory”, and this corresponds to the second depreciation group - property with a useful life of over 2 years to 3 years inclusive.
The rationale for this position is given below in the materials of the Glavbukh System
In tax accounting, depreciate property over its useful life.
The useful life of the fixed asset is determined independently according to the following rules: *
Such rules are established by paragraphs and articles 258 tax code RF.
If the fixed asset is not mentioned in the Classification, and there is no technical documentation for it, you can determine the depreciation group and useful life by contacting the Ministry of Economic Development of Russia with a corresponding request. Such recommendations are contained in the letter of the Ministry of Finance of Russia dated November 3, 2011 No. 03-03-06/1/711.*
In addition, in such situations, depreciation is allowed according to uniform rates, approved by the Decree of the Council of Ministers of the USSR of October 22, 1990 No. 1072. However, the legitimacy of using these rules, most likely, will have to be defended in court. In arbitration practice, there are examples of court decisions confirming the validity of this approach (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation dated January 11, 2009 No. VAS-14074/08, the decisions of the Federal Antimonopoly Service of the West Siberian District of May 5, 2012 No. A27-10607 /2011 , Far Eastern District dated May 19, 2010 No. A16-1033 / 2009 and dated December 29, 2009 No. F03-5980 / 2009, North-Western District dated September 15, 2008 No. A21-8224 / 2007).
Elena Popova,
state councilor tax service RF I rank
2. Decree of the Government of the Russian Federation of 01.01.2002 No. 1 “On the Classification of Fixed Assets Included in Depreciation Groups (as amended as of December 10, 2010)”
Second group
(property with a useful life of more than 2 years up to 3 years inclusive)
3. Decree, Classifier of the State Standard of Russia of December 26, 1994 No. 359, OK 013-94 “All-Russian Classifier of Fixed Assets (OKOF). OK 013-94 (codes 14 3010000 - 25 0004000) (as amended on April 14, 1998)"
After considering the issue, we came to the following conclusion:
Sports equipment can be assigned the OKOF code 330.28.99.39.190 "Other special-purpose equipment not included in other groups." Electrified and hand-held construction tools can be assigned the OKOF code 330.28.1 "Machinery and equipment for general purposes".
Rationale for the conclusion:
Recall that the decision to classify property as inventories or fixed assets and, in particular, the determination of the appropriate OKOF code are within the competence of the commission for the receipt and disposal of assets (clause 34 of the Instruction approved by the Ministry of Finance of Russia dated 01.12.2010 N 157n, hereinafter - N 157n, Commission). When determining the possibility of classifying a specific object as fixed assets, the Commission is guided by the provisions of paragraphs. 38, 39, 41, Instructions N 157n.
In turn, OKOF is used for the purposes of budgetary (accounting) accounting by public sector organizations in cases stipulated by federal standards, unless otherwise established by the authorized bodies of state regulation of accounting (Introduction to the All-Russian Classifier OK 013-2014 (SNA 2008), adopted and introduced into effect of Rosstandart dated December 12, 2014 N 2018-st, hereinafter - OKOF). th N 157n provides for the use of the All-Russian classifier of fixed assets to determine the analytical accounting of fixed assets when they are registered (see the Ministry of Finance of Russia of December 27, 2016 N 02-07-08 / 78243, of December 30, 2016 N).
In particular, the OKOF code is needed to solve several important tasks:
- grouping of fixed assets according to accounting accounts;
- determining the useful life for accounting purposes;
- determination of the depreciation group for the purposes of tax accounting;
- preparation of statistical reports.
Thus, when deciding whether to classify property as fixed assets or inventories, the norms of N 157n take precedence over the provisions of the OKOF.
According to the decision made in the institution, the property listed in the question, acquired in 2017, refers to fixed assets.
The search for the OKOF code can be carried out by the name of the fixed asset or by its purpose. At the same time, specialists of the financial department note that in the description of the OKOF there is no procedure for classifying objects of classification to a specific code. Therefore, the determination of the OKOF code is in any case based on subjective judgment. In addition, when choosing the OKOF code, it is desirable to proceed from the principle of prudence. The main thing is to prevent overestimation of depreciation charges and, as a result, underestimation of the taxable base for property tax (Ministry of Finance of Russia dated 09.21.
In addition to searching by the name of the fixed asset and its purpose, it is possible to search for the OKOF code using a direct transitional key between the editions of OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian Classifier of Fixed Assets, approved by order of the Federal Agency for Technical Regulation and Metrology dated April 21. 2016 N 458 (hereinafter - Direct transitional key).
According to the former classifier OK 013-94, sports equipment was assigned the code of the same name 16 3693000. According to the Direct Transitional Key, this OKOF code corresponds to the group 220.42.99.12 "Facilities for sports and recreation."
At the same time, according to the Introduction to the OKOF, the "Constructions" grouping (group 220) includes engineering and construction facilities erected with the help of construction and installation works. Construction - the result of construction, which is a three-dimensional, planar or linear building system, which has ground, above-ground and (or) underground parts, consisting of load-bearing, and in some cases, enclosing building structures and designed to perform production processes of various types, store products, temporary stay of people, movement of people and goods.
In addition, according to the reverse transitional key from OKOF OK 013-2014 (SNA 2008) to OKOF OK 013-94, approved by order of the Federal Agency for Technical Regulation and Metrology of 04.21.2016 N 458, codes from subsection 12 "Constructions" are aligned .
Many elements of sports equipment are listed in the National Standard of the Russian Federation "Sports equipment and inventory. Terms and definitions", approved by order of the Federal Agency for Technical Regulation and Metrology of November 22, 2013 N 1589-st.
Therefore, in our opinion, sports equipment would be more correctly attributed to the OKOF 330 grouping "Other machines and equipment, including household equipment, and other objects." The most appropriate code in this grouping would be OKOF code 330.28.99.39.190 "Other special-purpose equipment not included in other groups."
According to the Introduction to the OKOF, in the OKOF grouping "Other machines and equipment, including household inventory, and other objects", machines, equipment and devices that are not related to vehicles and ICT equipment are classified. This grouping, to reflect national characteristics, includes household inventory, that is, items not directly used in the production process, as well as production equipment, that is, technical items that participate in the production process, but cannot be attributed to either equipment or structures.
Electrified tools and hand tools for construction can be assigned to code 330.28.1 "Machinery and equipment for general purposes". This is confirmed by the provisions of the Government of the Russian Federation of 01.01.2002 N 1 "On the Classification of Fixed Assets Included in Depreciation Groups", according to which group 330.28.1 also includes construction and installation tools, manual and mechanized (see "Note").
Prepared answer:
Legal Consulting Service Expert GARANT
Kireeva Anna
Answer passed quality control
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
