Mobile phone depreciation period. Take the smartphone as the main tool. How to determine the depreciation group

In the organisation cellular telephone listed as the main asset. In accordance with the Classification of property, plant and equipment, a cell phone is assigned to the third depreciation group. The certificate for the phone indicates its service life - 3 years. Is it possible to write off expenses for the phone, guided by the period specified in the certificate? If yes, on what legal grounds?

In accounting, a cell phone is usually included in property, plant and equipment (PE) because its life beneficial use more than one year (clause 4 PBU 6/01 "Accounting for fixed assets"). If the cost of the device does not exceed 10,000 rubles, then it can be written off as expenses at the time the phone is put into operation (clause 18 PBU 6/01).
In order to tax accounting fixed assets worth less than 10,000 rubles. are not taken into account in the composition of depreciable property (clause 1, article 256 of the Tax Code of the Russian Federation). Expenses for the purchase of cell phones worth less than 10,000 rubles. in the full amount are included in the composition of material costs as they are put into operation (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).
If a cell phone costs more than 10,000 rubles, then both in accounting and in tax accounting, its cost will be depreciated over the entire useful life of the device (clause 17 PBU 6/01, clause 1 article 256 of the Tax Code of the Russian Federation).
In accounting, the useful life of an fixed assets object is determined by the organization when the object is accepted for accounting. The useful life of an asset is determined based on:
- the expected period of use of this object in accordance with the expected productivity or capacity;
- expected physical wear and tear, depending on the operating mode, natural conditions and the influence of an aggressive environment, of the repair system;
- regulatory and other restrictions on the use of this facility (for example, the lease term) (clause 20 PBU 6/01).
In this case, the cell phone certificate indicates its service life - three years, i.е. the expected period of its use and physical wear and tear is determined. Therefore, in accordance with PBU 6/01, an organization has the right to charge depreciation by setting the useful life of the phone to three years.
For tax purposes, the useful life of depreciable property is determined on the basis of the Classification of fixed assets (approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1), i.e. within the period determined for the corresponding depreciation group (clause 1, article 258 of the Tax Code of the Russian Federation).
Cellular phones, in accordance with the Classification, belong to the third depreciation group as property with a useful life of more than 3 and up to 5 years inclusive, or 37 - 60 months (code 14 3222135).
Thus, in tax accounting, the organization must establish the useful life of the phone in excess of three years, for example, three years and one month.
I. Gorshkova
Signed for print
28.12.2005
"New accounting", 2006, N 1

Situation

The organization bought a smartphone (mobile phone) (hereinafter referred to as a smartphone) containing precious metals for a cashless payment on the terms of 100% prepayment, at a cost of 629 rubles. (including VAT 104.83 rubles). The director uses it to perform official duties.

Attention!
The situation does not consider the removal of scrap and waste containing precious metals when decommissioning a smartphone.

In the documents received with the smartphone, the content of precious metals is not determined. In the documents on its accounting, an entry was made: “There are precious metals, the content of which will be determined after the write-off.”

According to accounting policy:

- inventory, household supplies and tools (hereinafter referred to as inventory) include, among other things, smartphones;

- assets related to inventory, if their value is less than 30 BV (excluding VAT), are accepted for accounting as part of funds in circulation<1> ;

- the value of assets classified as assets in circulation is repaid in the amount of 50% upon transfer to operation and 50% upon disposal due to unsuitability;

Accounts 15 “Procurement and purchase of materials” and 16 “Deviation in the cost of materials” are not used to account for materials.

Smartphone: inventory or fixed asset (OS)

Inventory refers to inventory. At the same time, it can be taken into account as an OS in accordance with the accounting policy. Recall that assets are accepted for accounting as fixed assets if certain conditions are met at the same time<2> .

But what if the inventory can be attributed to both stocks and fixed assets at the same time? There is a response from the Ministry of Finance in this regard. According to it, for such cases, the organization in its accounting policy may establish additional conditions for the recognition of fixed assets, including the cost criterion<3> .

In this situation, in order to distinguish objects between inventories and fixed assets, the organization provided in the accounting policy an additional condition of 30 BV (excluding VAT). Since the cost of a smartphone is less than 30 BV (22.79 BV ((629 rubles - 104.83 rubles) / 23 rubles)), it is classified as inventory (fund in circulation).

Accounting for precious metals

The organization can determine the content of precious metals in the property upon its acquisition or after its write-off. In this case, the second option is chosen and accounting documents the entry “Precious metals are found on the smartphone, the content of which is determined after write-off”<4> .

accounting

The transfer of 100% of the prepayment to the smartphone seller is reflected in the debit of account 60 “Settlements with suppliers and contractors” and the credit of account 51 “Settlement accounts”<5> .

When a smartphone is credited, entries are made in the accounting<6> :

- on the debit of account 10 "Materials" subaccount 10-9 "Inventory and household supplies, tools" and on the credit of account 60 - for its value without VAT;

- on the debit of account 18 "Value added tax on purchased goods, works, services" and on the credit of account 60 - for the amount of VAT presented by the seller;

- on the debit of account 68 "Calculations on taxes and fees", subaccount 68-2 "Calculations on taxes and fees calculated from the proceeds from the sale of products, goods, works, services" and on the credit of account 18 - for the amount of VAT deductible in accordance with legislation.

Regarding the write-off of the cost of a smartphone in accounting, we note the following. In this situation, the director uses it in his work. Therefore, the cost of a smartphone can be included in management expenses, which<7> :

— organizations engaged in industrial and other production activities, are taken into account on account 26 "General business costs";

- organizations engaged in trade, trade and production activities - on account 44 "Distribution costs".

At the same time, the organization writes off the cost of the smartphone as part of management expenses in the manner prescribed accounting policy: 50% - upon transfer to operation, and the remaining 50% - upon disposal due to unsuitability<8> .

When determining financial results management expenses are completely debited from account 26 (44) to the debit of account 90 “Income and expenses on current activities” sub-account 90-5 “Administrative expenses”<9> .

In this situation, when writing off a smartphone due to its unsuitability, you should pay attention to the fact that it contains precious metals. In this case, the decommissioned smartphone cannot be thrown away. Precious metals must be seized and handed over to the State Fund of Precious Metals and Precious Stones of the Republic of Belarus (hereinafter referred to as the State Fund). However, the legislation does not set a period during which this must be done. Therefore, an organization can accumulate property containing precious metals until a minimum amount is formed that ensures break-even processing, and then withdraw and hand them over to the State Fund. This can be done and outside organization(recycler)<10> .

VAT amounts presented by the supplier when purchasing a smartphone are accepted by the organization for deduction in the generally established manner<11> .

income tax

In this situation, the use of a smartphone in an organization is associated with the process of production and sale of goods (works, services), property rights. Therefore, its cost, written off in accounting as expenses, is included in expenses when taxing profits. These costs are reflected in reporting period to which they relate (accrual principle), regardless of the time (term) of payment (preliminary or subsequent)<12> .

Accounting table

In this situation, the following are open to sub-account 10-9:

- sub-account 10-9-1 "Inventory and household supplies, tools in stock";

- sub-account 10-9-2 "Inventory and household supplies, tools in operation."

The fixed assets of the organization, depending on the useful life, belong to one or another depreciation group for the purposes of profit taxation (clause 1, article 258 of the Tax Code of the Russian Federation). The useful life (SPI) of fixed assets is determined by the organization itself, taking into account the special classification approved by the Government of the Russian Federation.

Classification of fixed assets included in depreciation groups

In 2019, the Classification approved by the Decree of the Government of the Russian Federation of 01.01.2002 N 1 (as amended on 04.28.2018) is in force. In accordance with this Classification, all fixed assets are divided into 10 depreciation groups.

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

Depreciation groups of fixed assets-2019: table

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

How to determine the depreciation group

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

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

In the organization, a cell phone is listed as a fixed asset. In accordance with the Classification of property, plant and equipment, a cell phone is assigned to the third depreciation group. The certificate for the phone indicates its service life - 3 years. Is it possible to write off expenses for the phone, guided by the period specified in the certificate? If yes, on what legal grounds?

In accounting, a cell phone, as a rule, is included in fixed assets (OS), since its useful life is more than one year (clause 4 PBU 6/01 "Accounting for fixed assets"). If the cost of the device does not exceed 10,000 rubles, then it can be written off as expenses at the time the phone is put into operation (clause 18 PBU 6/01).
For the purposes of tax accounting, fixed assets worth less than 10,000 rubles. are not taken into account in the composition of depreciable property (clause 1, article 256 of the Tax Code of the Russian Federation). Expenses for the purchase of cell phones worth less than 10,000 rubles. in the full amount are included in the composition of material costs as they are put into operation (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).
If a cell phone costs more than 10,000 rubles, then both in accounting and in tax accounting, its cost will be depreciated over the entire useful life of the device (clause 17 PBU 6/01, clause 1 article 256 of the Tax Code of the Russian Federation).
In accounting, the useful life of an fixed assets object is determined by the organization when the object is accepted for accounting. The useful life of an asset is determined based on:
- the expected period of use of this object in accordance with the expected productivity or capacity;
- expected physical wear and tear, depending on the operating mode, natural conditions and the influence of an aggressive environment, of the repair system;
- regulatory and other restrictions on the use of this facility (for example, the lease term) (clause 20 PBU 6/01).
In this case, the cell phone certificate indicates its service life - three years, i.е. the expected period of its use and physical wear and tear is determined. Therefore, in accordance with PBU 6/01, an organization has the right to charge depreciation by setting the useful life of the phone to three years.
For tax purposes, the useful life of depreciable property is determined on the basis of the Classification of fixed assets (approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1), i.e. within the period determined for the corresponding depreciation group (clause 1, article 258 of the Tax Code of the Russian Federation).
Cellular phones, in accordance with the Classification, belong to the third depreciation group as property with a useful life of more than 3 and up to 5 years inclusive, or 37 - 60 months (code 14 3222135).
Thus, in tax accounting, the organization must establish the useful life of the phone in excess of three years, for example, three years and one month.
I. Gorshkova
Signed for print
28.12.2005
"New accounting", 2006, N 1

tax consultant

The organization purchases mobile phones for its employees, as well as additional accessories for them. Despite all the banality of this operation, it may be difficult for an accountant to account for it. He should keep in mind that the procedure for accounting for purchased phones depends on their value, and accessories - not only on the cost of these accessories, but also on their functional purpose.

Phones to phones are different

In accounting, regardless of the cost, a cell phone purchased by an organization must be included in fixed assets, since its useful life is more than one year (clause 4 PBU 6/01 “Accounting for fixed assets”). But the price of the telephone set will affect how its initial cost will be charged to expenses.

If the phone costs no more than 10,000 rubles *, its initial cost can be included in the costs at a time as it is put into operation (clause 18 PBU 6/01). If it costs more than 10,000 rubles, its initial cost should be written off as expenses gradually through depreciation charges (paragraph 17 of PBU 6/01).

A similar approach is applied in tax accounting. Phone worth less than 10,000 rubles. is included in the composition of material expenses as a reduction in the tax base at a time at the time of commissioning (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation). The phone is worth more than 10,000 rubles. is recognized as depreciable property and depreciation is charged on it (clause 1, article 256 of the Tax Code of the Russian Federation).

Mobile phones in accordance with the Classification of fixed assets included in (approved by Decree of the Government of the Russian Federation dated 01.01.02 No. 1) belong to the third depreciation group as property with a useful life of more than 3 and up to 5 years inclusive, or 37 - 60 months (code 14 3222135). Specific mobile phone and in accounting and tax accounting, the organization has the right to establish independently.

Antennas, cases, bags…

The treatment of accessories purchased by an entity primarily depends on whether they affect specifications phone or not.

First, let's look at those accessories that affect the technical characteristics of the phone. A typical example of such accessories can be an external antenna for a mobile phone (car or stationary high-power directional outdoor antenna for operation in areas of poor reception).

When an organization purchases an antenna, the telephone is retrofitted. Additional equipment is the addition of fixed assets with new (additional, and not replacing existing) parts, parts and other mechanisms that will form a single whole with this equipment, give it new functions or change its performance. Due to the addition of an antenna, the phone is endowed with new functions and qualities, its technical characteristics are improved.

Therefore, if the phone cost more than 10,000 rubles and depreciation is charged on it, the cost of the antenna in both accounting and tax accounting should increase its initial cost (clause 14 PBU 6/01, clause 2 article 257 of the Tax Code of the Russian Federation). And depreciation over the phone should be charged based on its remaining useful life, since when retrofitting it is impossible to change the useful life of an object, as, for example, this can be done during reconstruction or modernization (clause 20 PBU 6/01, clause 1 article 258 of the Tax Code RF).

But what if the phone cost less than 10,000 rubles and at the time of commissioning was written off in accounting as expenses, and in tax accounting as a reduction in the tax base for income tax?

There may be two options here. The first is that the initial cost of the phone plus the cost of additional equipment will be less than 10,000 rubles. Second, they will exceed this threshold.

In the first case, the phone will still not be depreciated in accounting and tax accounting. Therefore, the cost of retrofitting should be written off at a time.

In the second case, when the cost of a retrofitted telephone exceeds 10,000 rubles. there is a problem with accounting.

In accounting, despite the fact that the cost of the phone was written off, it continues to be listed as a fixed asset, but only at zero cost. Therefore, after carrying out its retrofitting, its initial cost should be increased. But at the same time, of course, it is not necessary to restore the already written off cost of the phone. The new cost after retrofitting will consist of the costs incurred for this retrofitting. It will also be depreciated, since the cost of acquiring the phone is already written off as expenses at the time it is put into operation. Depreciation in this case should be charged on the basis of the remaining useful life of the phone, which was established for it when it was included in fixed assets.

In tax accounting, everything will be different. The fact is that initially the phone was not recognized as depreciable property and, accordingly, fixed assets. And, if there was no fixed asset, then there can be no additional equipment. Therefore, in this situation, the cost of acquiring the antenna should be deducted tax base at a time as material expenses (if its cost is up to 10 thousand rubles).

However, we want to warn that some local tax authorities are of the opinion that in this situation, both in accounting and in tax accounting, it is necessary to restore the written-off cost of the phone. Since in both accounts the fixed asset remains at zero cost: according to Article 257 of the Tax Code of the Russian Federation, a telephone worth up to 10,000 rubles is a fixed asset, although not depreciable. However, we recall that Article 257 of the code is called "The procedure for determining the value of depreciable property." Remains open question: can the norms of this article be used in relation to non-depreciable property? We propose here to recall paragraph 7 of Article 3 of the Code and interpret this ambiguity in favor of the taxpayer.

But if you want to avoid disputes, then you can do the following. First, to restore the original cost of the telephone after retrofitting. Secondly, to calculate, based on the established period of its operation, depreciation deductions that could be taken into account for the past period based on the initial cost and useful life of the phone.

Their amount should be reduced new value device. Thirdly, calculate the new amount of depreciation deductions based on the new residual value(including retrofitting) and the remaining useful life of the apparatus. And based on this new amount of depreciation deductions, add to the cost of the fixed asset during the remaining useful life.

And in conclusion, accessories that do not improve or change the working qualities of the phone are not an integral part of it (that is, the phone can function without them). Such accessories, for example, include cases, bags for phones, hands free systems, etc. They should be accounted for separately from phones as materials or (depending on the useful life - in accounting, as well as cost - in tax accounting) ).

In addition, in tax accounting, one should not forget about the requirements of paragraph 1 of Article 252 of the Tax Code of the Russian Federation - about the economic justification of expenses for the purchase of certain accessories. For example, if an organization buys a “hands free” system not for a driver, but for its accountant, the company should take care to justify these costs.

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* In the accounting policy, the organization may fix a different limit on the value of fixed assets written off at a time for expenses (paragraph 18 of PBU 6/01)