A government agency has decided to assign property (sports equipment: balls, clubs, dumbbells, exercise equipment, etc.; electrified tools: drill, grinder, etc.; hand construction tool: hammers, saws, axe, etc.), purchased in 2017, to fixed assets.

Having considered the issue, we came to the following conclusion:

Sports equipment can be assigned OKOF code 330.28.99.39.190 "Equipment special purpose other not included in other groups." Electrified and hand-held construction tools can be assigned OKOF code 330.28.1 "Machinery and equipment general purpose".

Rationale for the conclusion:

Let us recall that making a decision to classify property as material reserves or fixed assets and, in particular, the determination of the appropriate OKOF code is within the competence of the commission for the receipt and disposal of assets (clause 34 of the Instruction approved by Order No. 157n dated 01.12.2010, hereinafter referred to as Instruction No. 157n, Commission). When determining the possibility of classifying a specific object as fixed assets, it is guided by the provisions of paragraphs. 38, 39, 41, 45 Instructions No. 157n.

In turn, OKOF is used for the purposes of budgetary (accounting) accounting by organizations public sector in cases provided for by federal standards, unless otherwise established by the authorities government regulation accounting(Introduction to All-Russian classifier OK 013-2014 (SNS 2008), adopted and put into effect by order of Rosstandart dated December 12, 2014 N 2018-st, hereinafter - OKOF). Instruction No. 157n provides for the use of the All-Russian Classifier of Fixed Assets to determine analytical accounting fixed assets with them (see letters of the Ministry of Finance of Russia dated December 27, 2016 N 02-07-08/78243, dated December 30, 2016 N 02-08-07/79584).

In particular, the OKOF code is necessary to solve several important problems:

Grouping of fixed assets by accounting accounts;

Determination of useful life for accounting purposes;

Definitions of depreciation group for tax accounting purposes;

Compilation of statistical reports.

Thus, when deciding whether to classify property as fixed assets or inventories, the norms of Instruction No. 157n take precedence over the provisions of OKOF.

According to the decision made by the institution, the property listed in the question, acquired in 2017, is classified as fixed assets.

The OKOF code can be searched by the name of the fixed asset or by its purpose. At the same time, financial department specialists note that in the OKOF description there is no procedure for assigning classification objects to a specific code. Therefore, the determination of the OKOF code is in any case based on subjective judgment. In addition, when choosing an OKOF code, it is advisable to proceed from the principle of prudence. The main thing is to prevent overestimation of depreciation charges and, as a consequence, underestimation tax base on 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 a fixed asset and its purpose, it is possible to search for the OKOF code using a direct transition 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 04/21/2016 N 458 (hereinafter referred to as the Direct adapter key).

According to the previous OK 013-94 classifier, sports equipment was assigned the same code 16 3693000. According to the Direct Transitional Key this code OKOF establishes compliance with group 220.42.99.12 “Facilities for sports and recreation.”

At the same time, according to the Introduction to the OKOF, the “Structures” group (group 220) includes engineering and construction projects erected using construction and installation works. A structure is the 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.

In addition, using the reverse transition key from OKOF OK 013-2014 (SNS 2008) to OKOF OK 013-94, approved by order of the Federal Agency for Technical Regulation and Metrology dated April 21, 2016 N 458, the codes from subsection 12 “Structures” are matched. .

Many elements of sports equipment are listed in the National Standard of the Russian Federation GOST R 55789-2013 "Sports equipment and inventory. Terms and definitions", approved by order of the Federal Agency for Technical Regulation and Metrology dated November 22, 2013 N 1589-st.

Therefore, in our opinion, it would be more correct to classify sports equipment as OKOF 330 “Other machines and equipment, including household equipment, and other objects." The most suitable 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, the OKOF grouping “Other machines and equipment, including household equipment, and other objects” classifies machines, equipment and devices that are not related to vehicles and ICT equipment. To this group for reflection national characteristics includes household inventory, that is, items not directly used in the production process, as well as production inventory, that is, items for technical purposes that are involved in the production process, but cannot be classified as either equipment or structures.

Electrical tools and hand-held construction tools may be classified under code 330.28.1, General Purpose Machinery and Equipment. This is confirmed by the provisions of Decree of the Government of the Russian Federation dated 01.01.2002 N 1 “On the Classification of fixed assets included in depreciation groups”, according to which grouping 330.28.1 also includes hand-held and mechanized construction and installation tools (see “Note”).

Prepared answer:

Expert of the Legal Consulting Service GARANT

Kireeva Anna

The answer has passed quality control

Having considered the issue, we came to the following conclusion:
Equipment purchased for a sports ground (boom log, barriers, goals with a basketball truss, multi-level horizontal bars) can be set to OKOF code 330.32.30.15 “Gears, equipment and other equipment for sports or outdoor games; swimming pools and swimming pools for rowing." Such fixed assets should be accounted for on account 101 06 “Industrial and household inventory”.

Rationale for the conclusion:
Let us note that from 01/01/2018, budgetary institutions, for the purpose of accounting for fixed assets, apply the provisions federal standard accounting for public sector organizations "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 taken into account as part of fixed assets if the criteria established in clause 8 of the GHS “Fixed Assets” and Instruction No. 157n are met. 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. The criteria for classifying objects as fixed assets are discussed in more detail 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, recognized for accounting purposes as a complex of fixed assets. In accordance with clause 10 of the GHS “Fixed Assets”, such a complex can combine fixed assets with the same useful life and the cost of which is not significant.
What cost is considered insignificant for the purpose of combining objects into one complex is established accounting policy institutions. For example, in paragraph 4 Methodological recommendations on the application of the GHS “Fixed Assets”, communicated by the Ministry of Finance of Russia dated December 15, 2017 N 02-07-07/84237, it is established that in order to combine fixed assets into one inventory object (a set of fixed assets objects), the accounting entity has the right, within the framework accounting policy determine that the criteria for classifying the cost of fixed assets as insignificant are the criteria established by the GHS "Fixed Assets" for calculating 100% depreciation upon commissioning.
In this situation budgetary institution equipment for sports was purchased (boom log, barriers, goals with a basketball truss, multi-level horizontal bars). Such objects meet the criteria for inclusion in fixed assets. Moreover, the institution may decide to combine them into a complex of fixed assets while simultaneously meeting the following conditions:
- the useful life of the objects is the same;
- the cost of the items is not significant in accordance with the criterion established by the accounting policy.
That is, depending on the cost criterion of materiality chosen by the accounting policy, acquired objects can be accounted for as separate fixed assets or as one inventory item (a set of fixed asset objects). 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 business equipment, etc.) in relation to fixed assets, authorized officials of the institution need to determine the OKOF code for specific objects (Instructions No. 157n).
Currently, OKOF is determined in accordance with the All-Russian Classifier of Fixed Assets OK 013-2014 (SNS 2008), adopted and put into effect on January 1, 2017 by Rosstandart dated December 12, 2014 N 2018-st (hereinafter referred to as OKOF OK 013-2014).
According to Amendment N 5/2018, adopted and introduced by Rosstandart dated 05/08/2018 N 225-st, from July 1, 2018, OKOF OK 013-2014 included codes 330.32.30.14 “Parameters, inventory and equipment for physical education, gymnastics and athletics, classes in gyms, fitness centers" and 330.32.30.15 "Other equipment, implements and equipment for sports or outdoor games; swimming pools and rowing pools."
Since in this situation the equipment is installed on an outdoor site, it can be assigned OKOF code 330.32.30.15. The specified code belongs to the OKOF grouping “Other machinery and equipment, including household equipment, and other objects.” According to the Introduction to OKOF OK 013-2014, this group includes household equipment, that is, items not directly used in the production process, as well as production equipment, that is, technical items that are involved in the production process, but cannot be classified as equipment or structures.
The objects in question (boom log, barriers, goals with a basketball truss, multi-level horizontal bars) are not machines and equipment or structures. Accordingly, their accounting should be carried out as part of production and business inventory on account 101 06. If the property is classified as particularly valuable, then the analytical account 101 26 “Production and business inventory - particularly valuable” will be used movable property institution." If the property is not classified as particularly valuable, then account 101 36 will be used to account for it.
Thus, equipment purchased for a sports field (boom log, barriers, goals with a basketball truss, multi-level horizontal bars) can be set to OKOF code 330.32.30.15 “Other equipment, implements and equipment for sports or outdoor games; swimming pools and rowing pools." Such fixed assets should be accounted for on account 101 06 “Industrial and household inventory”.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Suldyaykina Valentina

The answer has passed quality control

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

when determining the depreciation group, you must first of all be guided by the approved Classification. Fitness equipment and sports equipment, according to the All-Russian Classifier of Fixed Assets, are included in section 16 3693000 - “Sports Equipment”, and this corresponds to the second depreciation group - property with a useful life of more than 2 years up to 3 years inclusive.

The rationale for this position is given below in the materials of the Glavbukh System

1. Recommendation: How to determine the period during which property will be depreciated in tax accounting

In tax accounting, depreciate property over its useful life.

Basic rules

Determine the useful life of a fixed asset yourself using the following rules:*

• First of all, be guided by the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. In this document, fixed assets, depending on their useful life, are combined into 10 depreciation groups and arranged in ascending order of useful life (clause 3 of Article 258 of the Tax Code of the Russian Federation). To determine the useful life, find the name of the fixed asset in the Classification and see which group it belongs to;
• if the fixed asset is not indicated in the Classification, then establish its useful life based on the manufacturer’s recommendations and (or) technical specifications.

Such rules are established by paragraphs and Article 258 Tax Code RF.

If the fixed asset is not mentioned in the Classification, but technical documentation it is missing, you can determine the depreciation group and useful life by submitting a corresponding request to the Ministry of Economic Development of Russia. 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 to be calculated according to uniform standards approved by Resolution of the Council of Ministers of the USSR of October 22, 1990 No. 1072. However, the legality of using these norms will most likely have to be defended in court. There are examples in arbitration practice court decisions, confirming the validity of this approach (see, for example, the determination of the Supreme Arbitration Court of the Russian Federation dated January 11, 2009 No. VAS-14074/08, resolutions of the Federal Antimonopoly Service of the West Siberian District dated May 5, 2012 No. A27-10607/2011, the Far Eastern District dated 19 May 2010 No. A16-1033/2009 and dated December 29, 2009 No. F03-5980/2009, Northwestern District dated September 15, 2008 No. A21-8224/2007).

Elena Popova,

state councilor tax service RF rank I

2. Decree of the Government of the Russian Federation dated January 1, 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. Resolution, Classifier of the State Standard of Russia dated 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)"

Question about the useful life of an exercise bike and a weight machine. According to the new OKOF, code 330.32.30.14 does not belong to any depreciation group. The supplier does not provide a passport, only a warranty card. How to determine the SPI of simulators?

Answer

Nadezhda Braitseva, head of the consulting company “Everything is Counted”, chief accountant, tax consultant

On January 1, 2017, the All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNS 2008) was put into effect, and the All-Russian Classifier of Fixed Assets (OKOF) OK 013-94 was canceled (Order of Rosstandart dated December 12, 2014 N 2018-st). Order of Rosstandart dated April 21, 2016 N 458 approved direct and reverse transition keys between editions OK 013-94 and OK 013-2014 (SNS 2008) OKOF. Equipment, inventory and equipment for physical education, gymnastics and athletics, classes in gyms, fitness centers from 07/01/2018 are included in OKOF OK 013-2014 (SNS 2008) under code 330.32.30.14. Such objects are not directly mentioned in the Classification. Moreover, previously (until January 1, 2017), such objects, according to OKOF OK 013-94, were classified as sports equipment under code 16 3693000.

According to the direct transition key from OKOF OK 013-94 to OKOF OK 013-2014 (SNA 2008) for sports equipment (code 16 3693000 according to OKOF OK 013-94), the code can in some cases be selected in accordance with the definition of fixed assets in OKOF OK 013 -2014 (SNA 2008) from 220.42.99.12, i.e. from the group of facilities for sports and recreation.

According to the Classification code 220.42.99.12 according to OKOF OK 013-2014 (SNA 2008) they are classified in the second depreciation group (property with a useful life of 2 to 3 years inclusive) as industrial and household inventory. At the same time, until January 1, 2017, the second group included sports equipment as industrial and household equipment (code 16 3693000 according to OKOF OK 013-94).

Conclusion

It turns out that currently in the Classification, facilities for sports and recreation are understood as industrial and household equipment, which could be assigned code 220.42.99.12. I believe that at present this may also be sports equipment, which since 07/01/2018 corresponds to code 330.32.30.14. In this regard, it would be logical to assign fixed assets with code 330.32.30.14 to the second depreciation group.

If it is impossible to determine the OKOF code in the new classifier using the listed methods, then the institution should designate a conditional code for the fixed asset object that is remotely suitable in meaning for this fixed asset.
In any case, the determination of a specific OKOF code is based on subjective judgment officials institutions.

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. However, institutions that have fixed assets and intangible assets, must be submitted to territorial bodies statistics form No. 11 (short), form No. 11 (transaction), as well as the Property Tax Declaration. One of the indicators of these forms is OKOF codes, therefore in 2018 it is still desirable to replace OKOF codes for fixed assets accepted for accounting before 01/01/2017.

Table of the most common OKOF codes

Primary means	Code according to OKOF OK 013-2014 (SNA 2008)
Microwave oven	330.28.93.15.120 - Equipment for industrial preparation or heating of food
Iron	330.28.94.21 - Equipment for washing, cleaning, wringing, ironing, pressing, dyeing, winding and similar methods of processing textile yarn and textile products; felt processing equipment
Sports equipment	330.32.99.53.120 - Simulators for vocational training
Projection screen	330.26.70.17 - Flashlights; photographic enlargers; equipment for photo laboratories; negatoscopes, projection screens
Information board
Thermometer	330.26.51.51 - Hydrometers, thermometers, pyrometers, barometers, hygrometers and psychrometers
Coffee machine	330.28.93.17.220 - Equipment for the preparation or production of beverages
Laminator	330.28.99.11.146 - Machines for film pressing
Dictaphone	330.28.23.12.120 - Devices for recording, copying and outputting data with the functions of handheld counting devices
Camouflage network
Angle grinder	330.28.93.13.132 - Grinding and polishing machines
Theatrical scenery and props
Musical instruments	330.32.99.53- Instruments, equipment and models intended for demonstration purposes
Panel on the wall	330.32.99.53.190 - Other models, mock-ups and similar products for demonstration
Sun canopy	330.13.92.29.190 - Other finished textile products, not included in other groups
Educational literature	740.00.10.01 - Literary works
Office furniture	330.28.99.39.190 - Other special-purpose equipment, not included in other groups
Uninterruptible power supply	320.26.30.11.190 - Other communication transmitting equipment with receiving devices, not included in other groups

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