Go to a new octop. Work on bugs

With the definition of a specific depreciation group. It is from it that the period is depends during which the cost of the OS will be taken into account in income tax expenses. Upon classification of a particular object of property to the depreciation group, the company should be guided by the classification of fixed assets, according to the Decree of the Government of the Russian Federation No. 1 of January 1, 2002. And this document in turn is based on the all-Russian classifier of fixed assets (OKOF), approved by the Resolution of the State Standard of Russia dated December 26, 1994 No. 359. In this huge document, perhaps all possible types of facilities that could only have importance to keeping accounting Companies at the time of the introduction of a document. Nevertheless, this classifier in the current form will very soon lose its relevance. New OKOF codes from 2017 are introduced into operation.

About basic changes in the eye

In the current classifier, the encoding of fixed assets had a 9-digit value of the species XX XXXXXXX. In the new OKOF from 2017, it will be a digital designation of the xxx.xx.xx.xx.xxx format. This innovation rather significantly changed the structure of the classifier.

Some of the positions of the old classifier were actually removed, and in the new ekof, they were replaced by generalizing names. For example, instead of unique species of various software, written by separate lines in OKOF-1994 (operating systems and means of their expansion, data database management software, service programs, design applications, etc., just a dozen names of software) will appear Object as "information resources in electronic optics". At the same time, there will be a lot of objects in the EKOF-2017, the analogues in the previous edition was established in principle, including due to the actual lack of such equipment in the 90s of the last century

Among the changes of the ECOF from 2017, it is also possible to note the new location of individual fixed assets relative to a particular depreciation group. In fact, this means the introduction of other timing of the useful use of individual objects of OS, and therefore a change in that period, during which the initial cost of such property was traditionally written off in tax accounting so far.

Transition to a new OKOF from 2017

At the same time, it should be noted that the new Handbook of the OKOF from 2017 will be applied only to those fixed assets that the company will be commissioned from January 1 of the next year. Simply put, it is not necessary to determine the re-depreciation group of OS purchased earlier, even if according to OKOF-2017 with decoding and group, the useful life of such an object would have to change.

Consider depreciation on the "old" basic means will need to be in the same order, that is, without changing the initially defined lifetime of spending.

For the property with which companies will work after the New Year, special tools have been developed, allowing relatively painless to make a transition to new OKOF from 2017. These are the so-called straight and inverse transition keys between the editors of the All-Russian Classifier of the Basic Funds of the 1994 and OKOF-2017. And depreciation groups with decoding you get from this document immediately on both editions.

They are presented in the order of Rosstandart dated April 21, 2016 No. 458. The document offers a comparative table in which specific fund objects are compared. With this table, it is relatively easy to choose a new encoding for a particular object. By the way, if the code still the OKOF was registered in the card accounting card, it should be updated. However, in the sample form of OS-6, the indication of such code was not mandatory. Accordingly, if the firm did not use the encoding from the OKOF when the inventory card is issued, then the new code will not need to make it.

Hello! In this article we will tell about the features of the new Ekof, which appeared in 2017 and continues to operate in 2019.

Today you will learn:

1. For what purposes is a classifier in groups of fixed assets;
2. What changes touched the OKOF;
3. How to correct the old and new values \u200b\u200bof depreciation terms.

Objectives OKOF.

Each accountant in the enterprise is obliged to control the depreciation on facilities on the balance sheet of the enterprise. It helps to respond in a timely manner to wear funds, as well as update the available equipment.

For these purposes, a all-Russian classifier for fixed assets was created. It is called the OKOF and is a grouped assets for depreciation timing.

The Ekof plays the following role in the life of the enterprise, as well as the country's economy:

• Coding and systematization of existing information in order to simplify accounting operations;
• Compliance with international standards in the field of economic operations;
• Evaluation of the available fixed assets (their size, important components and general wear);
• Improvement of calculations;
• Calculation of the most important internal coefficients of the enterprise related to the indicators of the effective use of basic assets;
• Identification of the period for the thorough repair of worn out balances;
• Information equipment organizations.

New OKOF Classifier 2017

Okof, to which everything has been accustomed so long ago, has been acting since 1994. Since then, a lot has changed, and therefore was required to change some components of standards. In this regard, a new OKOF appeared in 2017. His new name is OK 013-2014.

At the same time, it concerns only new fixed assets of the enterprise. If you already take into account, for example, on equipment, then you do not need to move to new standards. This affects the assets that were purchased until December 31, 2016.

That is, the adoption of funds on the balance of the company until 2017 allows not to make amendments even if the depreciation period on the new rules differs from the previous ones. If the company only starts its operation, it must comply with the entered standards.

Code Classifier contains 10 main depreciation groups. Their composition and numeric designation changed.

The changes affected the following features of fixed assets:

• Some objects were moved to another group (their depreciation period has changed);
• The number of signs in the designation of assets increased from 9 to 12;
• About 500 assets are transferred to the "Materials" group.

Back in 2016, the limit of accounting of major assets for tax purposes and accounting was increased from 40,000 to 100,000 rubles. According to the rules of tax accounting, the cost of the OS, when commissioning, was allowed to immediately write off on costs. According to the rules of accounting, this OS, you must first put pressure as the main tool and then transfer it to costs through the depreciation.

Nearest changes will affect movable property. If the organization acquired vehicles on the balance as fixed assets since 2013, they were not taken into account as a tax base for calculation.

2019 will hand over local authorities to the right to control this process by providing benefits to enterprises. If the Regional Administration does not provide such an opportunity, it will have to pay funds to the treasury.

To determine which depreciation group belongs to the OS, it is necessary to find the code that corresponds to it, then find this code in the classification and determine according to the group itself.

In case the object is not found, we are guided by the OKOF 2019 codes assigned to groupings of the highest level. How to use them? We replace the last digit of the code on zero, then throwing away two characters and do it until you find the desired code in the classifier.

If there is no object in the OKOF and classification, then we determine the life of its useful use, while we are guided by the technical documentation (this may be a vehocport, warranty card), then install its depreciation group.

Old and new eye

To make it easier for you to understand the basis of the new classifier of the ocher with depreciation groups, we have prepared a table. It correlates old and new rally values.

As you can see, the equipment classifier was combined into a large group. New lines related to the existing enterprise rights appeared.

For each group in the OKOF, the name of the object and its code is provided. How to navigate here?

• the first three signs mean the view of the OS;
• follow-up to comply with codes from the all-Russian product classifier by types of economic activity, approved by order of Rosstat on January 31, 2014 for №14-art. The number of signs here can be from two to nine numbers, which depends on the code length in OKPD2;
• the fourth and fifth signs can take a zero value if the OS does not have approved groups in OKPD2 or the OKOF is needed another classification.

Download Ekof 2019 with decoding and search by name HERE

Go to a new ekof 2017

With the advent of the new accounting system of the enterprise, there are difficulties in accountants. In order for the transition to a new classification successfully, the state has developed tabular data with transition keys, including an ocher codes with decoding.

Download transition keys

• Direct transition
• Inverse transient

• In the absence of an appropriate name on a new classifier, select the most suitable from the old one;
• Do not refer to the compliance of old and new standards, if the name is excluded from groups for new standards;
• Denote the names in the adopted all-Russian classifier of fixed assets that do not comply with the old one;
• If you have any questions, contact the hotline operator highlighted specifically for employees of firms (phone numbers are in public domain).

At this time, there is a transitional classifier that has prompts, and to correctly create a report, follow several steps:

• Find out whether the code is indicated according to the system acting to innovations;
• Recognize a new identifier according to matching tables;
• Write down the information received in the inventory cards and mark that accounting took place under the new rules;
• If you have already entered the company's balance sheet of some kind of asset, then change only its digital designation;
• If you are classified from the materials that are excluded from the new table, you must translate them to the appropriate section. This applies only to those assets that have been received since 2017. All that was taken into account on the balance sheet earlier, it is not necessary to transfer to new groups;
• Select a depreciation period. If there are several suitable groups in the classifier for 1C, mark the one in which this period is the largest.

In order to systematize work in the enterprise, it is possible to release an internal standard that will explain the norm of compliance with old and new designations in each case. This will avoid many inaccuracies and give substantiation of the company's incurred costs.

The OKOF and the tax classification of fixed assets for amortizing groups with decoding can be downloaded in the table. In general, the difference between classifiers in the grouping of fixed assets. OKOF 2018 transition key, its converter and the comparison of the old (OKOF) and the new (OKOF-2), we disassembled the article.

Transition key OKOF 2018

The OKOF is the basis for the classification of fixed assets approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. There was already enough time and there are assets that are difficult to attribute to some group of 2002. Therefore, last year it was decided to edit a little.

OKOF sets the useful life of the main means to calculate the depreciation for tax accounting. For accounting, the organization itself determines how long it uses the OS and in which depreciation method is to write off. Usually, so that there are no discrepancies between these accounts, establish a single depreciation period of the OS.

If we talk about the changes, the structure of the OKOF code (9 characters in the old and 12 in the new) has changed, and the grouping of fixed assets has been changed.

Now the main funds are grouped taking into account OKPD2. The new classification also has 10 depreciation groups. However, some fixed assets fell into other groups. For example, all metal fences are in the sixth. Earlier in the sixth group were combined fences from metal and bricks, purely metal are listed in the eighth group.

Important: No need to revise the useful life of assets, which was recorded until last year. Even if on the new classifier it falls into another amortization group.

OKOFE converter in OKOF 2

The converter from the ECOF to the OKOF 2 serve the translation keys. They help compare codes. Transition keys help to establish the correspondence of the new ekof with the old OKOF 2 for each specific position. All this is approved and regulated by order of Rosstandart dated 04.21.2016 No. 458.

This document in the form of tables presents:

Important: Taking into account the approved keys, it is important to note that individual objects that have previously existed, according to a new ECOF, the main funds can not be them. Or refers to another group. For example, it concerns the objects of sports equipment (both for educational institutions too), educational inventory (including boards, flipcharts, training devices, equipment and mechanisms).

At the same time, it is necessary to remember that the developed transition keys are reference. Detailed information on them, you can find on the site www.gost.ru. It is still online to learn a new code of the main fund for a specific position.

In a convenient form for you, below, you can download the keys to the transition to a new Troopf.

Direct key

A direct transitional key will help you in working with new main funds that were registered from the Court. The direct key will help reflect a new tool for a new codicator.

Reverse key

The return key is designed and presented in the order of Rosstandart. It helps to translate to a new classification assets that were on the balance sheet until 2017. That is, the key goes from the opposite - from the old classifier to the new one. With it, you can find a new ekof by old.

Old and new Okof codes: how to make a comparison

To compare the old and new OKOF codes, it is better to give a visual example.

Example. Which group of the OKOF is PC

PC was put into operation in 2016. So you need to use the reverse key.

Determine which category means is suitable. In our case, these are all types of computers: personal computers, monoblocks, tablets, laptops, netbooks, and all printing facilities - printers, monitors, scanners.

In the reverse transition, we find the appropriate group, there is a complete correspondence between these groups.

Assigned new code - 14 3020000.

When the company purchases the equipment, the accountant puts it into account as a fixed assessment and determines what time it will work with the greatest efficiency. Such procedures are necessary both in accounting and tax accounting. Setting deadlines, depreciation group is determined using all-Russian classifier OS..

Innovations for 2018

Legislative norms and regulations with enviable regularity are subject to change. Did not pass by the innovations and the ocoph codes. Reporting from January 1, 2017 will receive higher institutions under the new classifier, it has become other values \u200b\u200bof depreciation groups, they are meaningful for fixed assets starting the operating period from this year.

Financial managers need to provide new accounts on the OS. To help them, for better orientation, prepared table comparisons For compliance with the previous and prompted code symbols, transition keys.

Specialists in 2016 were taken as a basis classifier OK 013-94To determine the encryption of fixed assets. Since 2017, it is permissible to apply the directory OKOF 013-2014 with updated OS classification. For 2018. no change has happened.

This documentation proposes to find out the property code that will help to deal with the depreciation group. At the same time, the purchased equipment before the 101.2017 does not require changes to their operations, they remain on old parameters.

Regulations

The installation of new legal provisions, the abolition of old on the economy, accounting occurs after the decisions coming from the decisions of various levels.

For example, the approval of the old classifier occurred on the basis of the order No. 359 of December 26, 1994. Gosstandart of the Russian Federation. He was canceled and adopted a new one, according to order No. 2018, issued by Rosstandart from 12.12.2014.

The entry into force of this order happened from January 1, 2017, together with the changes that need to be adjusted, on the basis of the Government Resolution No. 640 of July 7, 2016.

The Ministry of Finance clearly explains, from which period you should use a new encoding and why the mechanisms accepted on the balance sheet until 2017 with their depreciation groups remain the same, in their letter No. 03-03-06 / 1/66701, 14.11.2016.

The position of officials is based on article 258 of the Tax Code of the Russian Federation, which is advised to the solution of companies to increase the operational timelines of any objects related to the section of fixed assets.

It is necessary the following conditions:

• introduction of the object to the balance of the enterprise and the beginning of its wear for the period of efficient work;
• carrying out reconstruction activities;
• performing modernization manipulations;
• execution of technological rearms.

After repair, the replacement of worn parts new equipment becomes newly workers, it increases its effective use. The legislation provides for moments in which the increase in the mechanisms is limited to depreciation terms in the context of the group where they were included before.

According to leading economists, change SP, after the object is put into operation, move to another depreciation section - it is impossible. The new version of the OKOF does not cause the objects to be previously added, and therefore would decrease their wear.

In the classifier in the new modification changed the Group on the main funds. Under this category includes funds that use a long period. If the asset is intended to produce goods or provide services, it should be used at least 12 months.

This definition many subjects excludedwhich were in the old classifier as OS. For ease of use and free movement from one reference set to another, an order was issued No. 458 dated 21.04.2016 by Rosstandart approval of direct and inverse transition keys.

Comparison in Table

Accountants are represented tablesWith which they compare the coded digital values \u200b\u200bin different versions. Should be taken into account if the asset does not match the new position of the OS, then in the column will stand "Not the main foundation".

So looks like accurate fragment of the table of old and new eye options. There is a significant difference between them.

Features of translation

To perfectly use the other in the form of documentation, it follows:

• purchase an OK classifier OK 013-2014;
• find by definition subject;
• when the name does not coincide with the exact name of the required funds, a section is found in which such materials with code designation are located;
• with the presence of code that is located in the graph on the left, the property in the classifier is easily removed;
• determine the depreciation group to which OS belongs;
• set the wear period or useful life.

Transition to a new classifier has the following features:

• accounted OS until December 31, 2016, it is not necessary to touch and apply a new numbering to them, although it does not hurt, if all accounts are transferred to other codes;
• useful life determines once from the moment of entering the material tool;
• revise the period of efficient use of the funds in case of its update;
• primary documents do not need to be changed, the old designations should be left;
• the transition to the new code is performed using transition keys.

Should be considered building new values \u200b\u200bfrom:

• class;
• subclass;
• groups;
• subgroups;
• species;
• categories;
• subcategory.

Consequently, the search for the subject in the new designation occurs with transition to steps Up to the detection of the desired grouping code. It can be located as part of several depreciation groups, then an analysis of the principle of distribution of objects should be made, pay attention to the presence of notes in lines.

No need to organize the search by analogy of the previous definition. The detailing of the property was made according to various principles, in the new version it is represented in an integral form, an object shuffling occurred and in depreciation groups.

Financiers developed a new document to allow tasks:

• go to the classifier adopted in international practice;
• estimate the volume and state of the OS;
• implement accounting functions of fixed assets;
• calculate economic indicators.

When a special difficult case is presented, a logical approach should be followed to which the accounting policy of the enterprise is attached. But the decision of the leadership in choosing a classification must necessarily be justified and comply with the goal of the right taxation.

From January 1, 2017, a new ekof is enforced. Within the framework of this material, the structure of the new ocofof and the order of transition to its application is analyzed.

ABOUT the classification buses in the OK 013-2014 are the main funds. Note that, in accordance with the provisions of this document, the main funds include the assets used repeatedly or permanently over a long period of time, but at least one year, for the production of goods and the provision of services.

What kind of objectives apply OK 013-2014?

For accounting purposes, the organizations of the public sector EKOF OK 013-2014 applies in cases provided for by federal standards, unless otherwise established by the authorized authorities of state regulation of accounting (the introduction of the OK 013-2014 (SNA 2008) in 2017).

Currently, the instruction No. 157n is operating. As follows from the provisions of this document (see paragraph 45, 53, 67), subjects of accounting are carried out by grouping fixed assets and intangible assets for accounting (budget) accounting by type of property corresponding to the classification subsections established by the OKOF. In other words, the OKOF is used to determine the analytical account of accounting of fixed assets when registering them.

In which cases should the OK 013-2014 be applied?

As noted in the letter of the Ministry of Finance of the Russian Federation dated December 27, 2016 No. 02-07-
08/78243, facilities of fixed assets adopted for accounting (budgetary) accounting in fixed assets until January 1, 2017 are reflected in the accounting (budget) accounting:

• in accordance with the instruction No. 157n, taking into account the group, shown in OK 013-94;
• taking into account the usefulness of the specified objects established by the classification of fixed assets included in the depreciation groups approved by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (hereinafter referred to as the OS classification) (as amended until January 1, 2017).

Grouping objects of fixed assets taken to accounting (budgetary) Accounting after January 1, 2017 should be carried out in accordance with the provisions of the EKOF OK 013-2014 and the timing of useful use defined by the OS classification (as amended by the Decree of the Government of the Russian Federation of 07.07.2016 No. 640) .

What structure does OK 013-2014?

It should be noted that the OK OK 013-2014 includes 7 generalizing types of fixed assets:

• 100 "residential buildings and premises";
• 200 "Buildings (except for residential) and structures, expenditures for improving land";
• 300 "Machines and equipment, including economic inventory, and other objects";
• 400 "Weapons Systems";
• 500 "cultivated biological resources";
• 600 "Expenditures on the transfer of property rights to unproven assets";
• 700 "Intellectual Property Objects."

Some of the listed types of fixed assets are divided into subspecies, such as the type of 300 "machines and equipment, including economic equipment, and other objects" - for the following subspecies:

• 310 "Vehicles". Vehicles include vehicles intended for the movement of people and goods;
• 320 "Informational, Computer and Telecommunication (ICT) Equipment." This equipment includes information equipment, complete machines and equipment designed to convert and storing information, which can include electronic control devices, electronic and other components that are parts of these machines and equipment. In addition, such equipment includes computing machines of various types, including computing networks, independent I / O devices, as well as communication systems equipment - transmitting and receiving equipment for radio communications, broadcasting and television, telecommunication equipment;
• 330 "Other machines and equipment, including business inventory, and other objects." This group classifies machines, equipment and devices that are not related to vehicles and to ICT equipment, as well as economic inventory (that is, items that are not directly used in the manufacturing process) and technical objects that participate in the production process, but not Can be attributed to either equipment or facilities.

Each subspecies of the type of basic funds also has a detail. For example, according to the OK, OK 013-2014 subgroup "Machines for processing meat, vegetables and test (equipment for mechanical processing of products in catering establishments)" (code 330.28.93.17.110 OKOF) contains including in addition to the position "Massive mixing machines "(Code 330.28.93.17.113) Position" Equipment for the production of bakery products "(code 330.28.93.17.120).

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

In order to more correctly and quickly transition to the use of EKOF OK 013-2014, Rosstandard issued an order from 04/21/2016 No. 458, which approved the transition keys between the editors of OK 013-94 and OK 013-2014. This document shows:

• direct transition key, providing for the transition from the old OKOF
• (OK 013-94) to the new (OK 013-2014) (Volume 1);
• reverse transition key. It gives a 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 the names of the positions of the old and new ocofof are given for comparison.

So, in the forward transitional key of each position of the EKOF OK 013-94, a correspondence is set by one or more of the OK 013-2014 position. For example, the position "Public toilets" (code according to the OKOFE 013-94 11 0001950) according to the OK OK 013-2014 corresponds to the code 210.00.12.10.810 "Buildings of toilets".

According to officials of the financial department in letters dated December 27, 2016 No. 02-07-08 / 78243, from 12/30/2016 No. 02-08-07 / 79584, the commission for the admission and disposal of the organization's assets can make an independent decision on attributing accounting objects to the appropriate A group of OKOF codes OK 013-2014 and the determination of their useful uses in the case of:

• the presence of contradictions in the application of direct (reverse) transition keys and the OK OK 013-2014;
• there are no positions in new OKOF codes OK 013-2014 for accounting facilities previously included in the group of material values, according to their criteria that are fundamental means.

In addition, the Ministry of Finance specialists pay attention to that with the introduction of January 1, 2017, OK 013-2014 during the transition between the financial years (inter-accounting period) should not carry out operations on transferring the balances of fixed assets to new groupings, as well as depreciation transcise operations .

Material values, which, in accordance with the instructions No. 157n, refer to the facilities of fixed assets, but were not included in the OK OK 013-2014, are taken to account as fixed assets with a group according to OK 013-94. For example, by virtue of the OK, OK 013-94, the scene clothing has code 16 3696601, but in accordance with the OK 013-2014, this accounting object does not apply to the main funds. In this regard, the budgetary institution takes into account it as part of fixed assets on the basis of the old ECOF as a production and economic inventory in the invoice of 0 101 06,000.

If according to the classifier, OK 013-2014, material values \u200b\u200bare assigned to basic funds, but based on clause 99 of Instructions No. 157n, the specified values \u200b\u200bare material reserves (despite the fact that the useful use of these objects for more than 12 months), such objects are accepted Accounting according to Instruction No. 157n in the composition of material reserves.

For example, by virtue of the ECOF 013-2014, wheelchairs (except parts and accessories) include the form of the main backgrounds 310 "vehicles", according to which they are assigned code 310.30.92.20.

At the same time, in accordance with paragraph 99, 118 of the instructions No. 157n, the disabled technique and the means of transporting persons with disabilities belong to material reserves and are reflected in the account 0 105 06,000 "Other material reserves" regardless of the timing of their useful use. Thus, on the basis of paragraph 34 of Instructions No. 157n, the decision on the registration of wheelchairs in the composition of material reserves is made by the Commission for the admission and disposal of assets created in the budgetary institution.

In addition, it should be noted that the equipment is low-voltage (up to 1,000 V) in accordance with the definition of fixed assets given in the OK 013-2014 OK, does not apply to the main funds. In particular, in particular:

• switches, switches, control relays and protection;
• starters, switches, magnetic amplifiers, control chokes;
• distribution panels, lighting shields, cathode protection devices.

* * *

Briefly formulate the main conclusions:

1. Since 2017, a new OK 013-2014 is introduced. In order to provide practical assistance in the transition to the application of the new ELOF, transition keys are developed, setting for each position of the acting OKOF, compliance with one or more positions of the new OKOF.

2. The facilities of fixed assets adopted for accounting in fixed assets before January 1, 2017 are reflected in the accounting (budget) accounting, taking into account the group shown in OK 013-94, and the useful life set by the OS classification (editors until January 1, 2017).

3. When taking into account new facilities of fixed assets purchased in 2017, the OK 013-2014 should be guided.

4. During the transition between financial years (intercountable period), operations should not be carried out on transferring fixed balances to new groups, as well as transcise operations.

5. If according to the OK, OK 013-2014, material values \u200b\u200bare assigned to the main funds, but in accordance with the instructions No. 157n are material reserves, they are taken into account as material reserves.

6. Material values, which, by virtue of Instructions No. 157n, refer to the facilities of fixed assets, but did not enter the OK OK 013-2014, are taken to account as fixed assets with grouping according to the OK 013-94.

Instructions for the application of a single accounting plan for state authorities (state bodies), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions, ultrasound. Order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n.

Autonomous Institutions: Accounting and Taxation, # 2, 2017