Multifunctional devices (MFPs) belong to the Third depreciation group.

The useful life of an MFP can be set in the range from over 3 years to 5 years inclusive.

Rationale

A multifunctional device (MFP) is a device with additional functions of a printer, scanner, fax machine, and copier.

Directly in the Classification of fixed assets included in depreciation groups, MFIs are not mentioned. At the same time, in this document in the Third Depreciation Group the copying means are indicated:

Code OKOF (version from 01/01/2017)

Code OKOF (version before 01/01/2017) 14 3010210 — Photocopying equipment

MFPs also include printers and fax devices, which belong to the 2nd depreciation group:

Code OKOF (version from 01/01/2017) 330.28.23.23 - Other office machines (including personal computers and printing devices for them; servers of various capacities; network equipment for local computer networks; data storage systems; modems for local networks; modems for backbone networks)

OKOF code (version before 01/01/2017) 14 3020000 - Electronic computing equipment, including personal computers and printing devices for them; servers of various performance; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks.

Since the MFP is a single device, the maximum depreciation group of the included components should be used.

Accordingly, Multifunctional devices (MFPs) belong to the Third depreciation group, with a useful life of over 3 years and up to 5 years inclusive.

Moscow arbitrators clarified which depreciation group to include MFPs in (E.G. Vesnitskaya)

In the Resolution of the Moscow District Arbitration Court dated September 8, 2015 No. F05-12104/2015, the judges also came to the conclusion that MFIs belong to the third depreciation group. The same conclusion is in the Resolution of the 9th Arbitration Court of Appeal dated March 11, 2016 No. 09AP-4567/2016.

Some experts classify MFPs as OKOF code 320.26.20.15 - Other electronic digital computing machines, whether or not containing in one housing one or two of the following devices for automatic data processing: storage devices, input devices, output devices

Additionally

Third depreciation group - property with a useful life of more than 3 years up to 5 years inclusive

Materials on the topic "Depreciation group"

Which depreciation group does the fixed asset belong to?

Depreciation group is a group of depreciable property objects (fixed assets and intangible assets), formed on the basis of useful lives. The main purpose of a depreciation group is to determine the useful life of an object.

OKOF codes for office electronics

As amended from 01/01/09 —>

Code OKOF	Name	Note
Fourth group (property with a useful life of more than 5 years up to 7 years inclusive)
Building
11 0000000	Buildings (except residential)	buildings made of film materials (air-supported, pneumatic frame, tent, etc.); mobile all-metal; mobile wood-metal; kiosks and stalls made of metal structures, fiberglass, pressed plates and wood
Facilities and transmission devices
12 0001110	Technological pipelines	indoor and outdoor
12 2811133	Excluded as of January 1, 2007. — Resolution of the Ruler	Government of the Russian Federation dated November 18, 2006 N 697
12 2811841	Cooling towers	wooden
12 4526080	Communications facilities	wooden masts
cars and equipment
14 2911102	Diesels and diesel generators with a cylinder diameter over 120 to 160 mm inclusive	diesel engines and drilling diesel generators
14 2912010	Centrifugal, piston and rotary pumps	except 14 2912102, 14 2912103
14 2912020	Compressor and vacuum equipment (air separation units, air and gas compressors, vacuum pumps, low vacuum pumping units, elements of vacuum systems)	except 14 2912132, 14 2912133
14 2914134	Electric heaters
14 2915070	Other lifting and transport equipment (forklifts)
14 2919911	Production lines for cardboard and paper containers
14 2919730 — 14 2919735	Material classifiers
14 2921000	Agricultural and forestry machinery and equipment (except tractors)	except 14 2921030, 14 2921327, 14 2921365, 14 2921404, 14 2921417, 14 2921517, 14 2921660 - 14 2921690
14 2922626, 14 2922627	Equipment for sharpening and preparing wood-cutting tools; specialized machines
14 2922643	Woodworking equipment for furniture production
14 2922060	Soldering and welding equipment (equipment for mechanical welding, electric welding, thermocompression, ultrasonic, laser welding, etc.)
14 2923115	Dispensers	weighing dispensers
14 2923144	Separators	cone separators
14 2923262	Machines for casting and transporting iron, steel and slag	conveyor filling machines
14 2923297	Mixers	head mixers
14 2923315	Lined buckets
14 2923317	Containers, molds, trolleys and other machines and mechanisms for loading and transportation
14 2923530 — 14 2923532	Rolling steel rolls	support rollers
14 2923581	Lifts, electric cars
14 2923583	Vacuum buckets
14 2924280 — 14 2924284	Rock complex equipment, mechanized loading points, shunting devices, coal warehouse equipment
14 2924020	Other self-propelled machines and equipment	excavators, bulldozers, scrapers and graders, ditch diggers, sewer cleaners and others
14 2924620 — 14 2924635	Technological equipment for concrete mixing plants, concrete mixing plants
14 2926475	Embroidery machines
14 2928100 — 14 2928106	Drilling rigs for production and deep exploration drilling
14 2928302	Mobile steam heating units
14 2928520 — 14 2928526	Surface equipment for well development and repair
14 2928530 — 14 2928539	Equipment for tripping and hoisting operations in production wells (except for mobile lifting equipment)
14 2928600 — 14 2928604	Equipment for collection, accounting, primary processing and transportation of oil in the fields
14 2929270 — 14 2929277	Phototypesetting equipment and typesetting-programming devices
14 2929510 — 14 2929519	Machines and units for cutting and shredding tires, rubber waste and reclaim packaging; cutting and roughening machines and units in the production of rubber and rubber-asbestos products; lines for the production of rubber-asbestos products and reclaims
14 2929560 — 14 2929565	Rubber injection machines and units and lines for the preparation of rubber mixtures and glue
14 2929610 — 14 2929617	Machines and units for hose assembly
14 2929640 — 14 2929644	Lines for assembling and restoring tires and rubber shoes
14 2929727	Lines and units for the production of extruded latex products
14 2944000	Machinery and equipment for municipal services, including fire-fighting equipment (special vehicles for municipal services and fire fighting vehicles 14 3410000)
14 2945000	Technological equipment for trade and public catering enterprises
14 2946000	Technological equipment for the medical industry	except 14 2946050
14 3010000	Means of mechanization and automation of management and engineering work	except 14 3010210, 14 3010440
14 3113020, 14 3113030	Electric motors for electric drilling rigs; crane electric motors
14 3149130, 14 3149140	Mobile power plants; electrical power units
14 3190040	Other electrical equipment not included in other groups
14 3222130	Telephone devices and subscriber devices	telephone fax machines, electronic subscriber terminals; digital mini-PBXs (rural, institutional, remote)
14 3222182	Power supplies	alkaline batteries at communication facilities; uninterruptible power supplies for base stations
14 3230000	Television and radio receiving equipment
14 3311000	Medical and surgical equipment	except 14 3311010
14 3312040	Instruments and instruments for measuring or checking the quantitative characteristics of electricity	except 14 3312446, 14 3312541, 14 3312551
14 3313000	Process control equipment
14 3314000	Test equipment
14 3319000	Nuclear and radioisotope instruments, instruments and equipment for automatic fire extinguishing and fire alarm systems, special equipment for instrument making
14 3321010	Optical instruments for general industrial and scientific use (optical-mechanical control and measuring instruments; optical machine tools, geodetic, surveying instruments, instruments for spectral analysis and others)
14 3330000	Clocks (except household ones) and time devices	special watches and time instruments (marine and aviation watches, chronometers, stopwatches, chronoscopes, chronographs, time counters, time relays); instruments for monitoring watches, components and parts of watch mechanisms
14 3440000	Garage and gas station equipment (machines and equipment for car repair and maintenance)
14 3520584	Equipment for selling railway tickets
14 3520624	Mouldboard plows
14 3520633	Travel trolleys
Means of transport
15 3410114	Small class passenger cars for disabled people
15 3410020	Trucks, road tractors for semi-trailers (general purpose vehicles: flatbeds, vans, tractors; dump trucks)	except 15 3410191, 15 3410195 - 15 3410197, 15 3410211 - 15 3410216
15 3410270 — 15 3410283	Medium and large buses up to 12 m long inclusive
15 3410300 — 15 3410302	Other buses
15 3410032	Trolleybuses
15 3410361	Tankers for transporting petroleum products, fuel and oils; chemical substances
15 3410380 — 15 3410449	Vehicles specialized for logging; specialized others; other special, except those included in the group 14 3410040
15 3599000	Other means of transport, not included in other groups	except 15 3599501
Industrial and household equipment
16 2929000, 16 3222000, 16 3311000, 16 3612000	Furniture for printing production; cable and wire communications enterprises; medical; children's, school and preschool institutions; trade, catering and consumer services enterprises; libraries, theatrical and entertainment enterprises and cultural institutions; administrative premises, train stations, financial institutions and communications enterprises; other special furniture
16 3330000	Hours (except special ones)	mechanical wrist watches, mechanical pocket watches, table watches, wall watches, floor watches, alarm clocks; electro-mechanical and electronic watches
Working livestock
17 0000000	Working, productive and breeding livestock (except for young animals and livestock for slaughter)	horses, camels, donkeys and other draft animals (except oxen, buffaloes, deer)
Perennial plantings
18 0160012	Plantings of perennial berry crops	except 18 0160171, 18 0160176

Printers copiers scanners Okof MFP in Chita

Rationale for the conclusion: Accounting The rules for the formation in accounting of information about fixed assets of organizations (with the exception of credit institutions and state (municipal) institutions) are established by PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01). According to clause 4 PBU 6/01 an asset is accepted by a commercial organization for accounting as fixed assets if the following conditions are simultaneously met: a) the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization or for provision by the organization for a fee in temporary possession and use or for temporary use; b) the object is intended for use for a long time, i.e.

Accounting for expenses on office equipment, in particular, cartridges and their refills

LOAN 012 - the disposal of an object from the balance sheet is reflected (due to wear and tear, sale, etc.). This posting will mean that the property is no longer used in your business. And confirmation of this will be the write-off act. The form of such an act is approved by Resolution No. 71a.

However, it is too cumbersome and inconvenient for writing off low-value property. Therefore, it is better to develop your own sample act and approve it in the accounting policy for accounting purposes. An example of such a document is presented below. Please note: Property should be assigned to an off-balance sheet account and written off from this account using single entries, without double entries.

The described procedure for accounting for “low value” on the balance sheet will allow you to establish control over objects from the moment they begin to be used until the time when they are written off due to wear and tear or disposal. Method two: get a “low value” accounting card.

Accounting for receipt of fixed assets (documents, postings)

The Chart of Accounts for accounting financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n (hereinafter referred to as the Chart of Accounts and the Instructions, respectively), provides for a separate balance sheet account 03 “Income-generating investments in material assets”, intended for generalization of information about the availability and movement of the organization’s investments in part of the property, buildings, premises, equipment and other valuables that have a tangible form, provided by the organization for a fee for temporary use (temporary possession and use) for the purpose of generating income.

Which account should I credit the printer to?

The essence of the issue Choose a convenient method for you to control the safety of low-value property and write it down in the accounting policy for accounting purposes. Fill out such a low-value property registration card for each object. And make entries in it on the basis of receipt and expenditure documents (receipt orders, invoices for the release of materials, etc.) on the day of the transaction.
For example, when moving from one department of the organization to another or when leaving your company. Thanks to such a low-value property accounting card, you will always know when and who received these objects, how long they were used in business and when they were written off. In addition, if the tax authorities during the audit ask for documents confirming the movement of inexpensive property, you can provide them with this card.

Which account should I credit the printer to?

Tax Code of the Russian Federation, are taken into account as part of material costs either in full as they are put into operation, or over several reporting periods (clause 3, clause 1, article 254, clause 2, article 272 of the Tax Code of the Russian Federation). We also recommend that you familiarize yourself with the following materials: - Encyclopedia of Solutions. Accounting for fixed assets acquired for temporary use; - Encyclopedia of solutions. Accounting for the transfer of fixed assets for hire. Answer prepared by: Expert of the Legal Consulting Service GARANT Gilmutdinov Damir Response quality control: Reviewer of the Legal Consulting Service GARANT Candidate of Economic Sciences Dmitry Ignatiev August 27, 2015

To what account should I credit the printer in 1c?

Then, after putting the facility into operation, write off its cost as expenses for ordinary activities (clauses 5 and 7 of PBU 10/99 “Organizational Expenses”, clause 93 of the Methodological Guidelines for Accounting for Inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

Which depreciation group do multifunctional devices (MFPs) belong to?

The accounting entry will be: DEBIT 20 (26, 44) CREDIT 10 subaccount “Low-value property” - the cost of the property is written off as expenses when it is put into operation. Note: In accounting, reflect “low value” in the “Low value property” subaccount opened to account 10 “Materials”.

As you can see, payment for valuables is not important in accounting, and they can be written off immediately on the day they begin to be used. Example 2. Accounting for “low value property” Let’s use the conditions of example 1 and see what entries the accountant of Vesna LLC will make: June 11 DEBIT 10 subaccount “Low value property” CREDIT 60 - 7000 rubles.
If an organization decides to reflect such objects as part of inventories, then in accounting they are taken into account in accordance with the Guidelines for accounting for inventories, approved by Order of the Ministry of Finance dated December 28, 2001 N 119n. Such assets are reflected in account 10 “Materials” and are written off as production costs at a time from the moment they are put into operation (clause 93 of the Methodological Instructions). There is no need to use account 01 “Fixed Assets” when capitalizing such objects. Such objects are immediately accepted for accounting in account 10 “Materials”. Thus, a printer purchased by an organization costs 5,000 rubles. can be reflected in accounting as follows: Debit 10 - Credit 60 - 5000 rubles. — a printer purchased by the organization from a supplier has been capitalized (excluding VAT). According to the Russian Ministry of Finance (see.

To what account should the printer and cartridge be credited?

Then we immediately write off the cost of the received OS as expenses D91/2 K10. Accounting for the receipt of fixed assets (purchase, donation, contribution, creation) Now let's talk about how fixed assets arrive at the enterprise. There are several ways:

1. Accounting for the receipt of fixed assets upon purchase We will take into account fixed assets at their original cost, which will be the sum of all actual costs of acquisition and installation, transportation costs minus VAT.

To what account should I post a printer cartridge?

Inventory). In which account should these assets be recorded in accounting: on account 03 “Income-generating investments in material assets” or on account 10 “Materials”? If the account is 03, then how to write off the cost of purchased office equipment as expenses in accounting and tax accounting? Having considered the issue, we came to the following conclusion: The organization in the situation under consideration, in accordance with the provisions of the accounting policy for accounting purposes, must account for office equipment costing less than 40,000 rubles, intended for further lease to legal entities, on account 10. For tax purposes, office equipment profits costing no more than 40,000 rubles, regardless, in particular, of the procedure for its accounting, is not a fixed asset and depreciable property. Its cost is taken into account as part of material costs.

• 320.00.00.00.000 - Information, computer and telecommunications (ICT) equipment

Subgroups

Group 320.26.2 in OKOF contains 4 subgroups.

1. 320.26.20.11 - Portable computers weighing no more than 10 kg, such as laptops, tablet computers, handheld computers, including those combining the functions of a mobile telephone, electronic notebooks and similar computer equipment
2. 320.26.20.13 - Electronic digital computers containing in one housing a central processor and an input and output device, whether combined or not for automatic data processing
3. 320.26.20.14 - Electronic digital computers supplied in the form of systems for automatic data processing
4. 320.26.20.15 - Other electronic digital computers, whether or not containing in one housing one or two of the following devices for automatic data processing: storage devices, input devices, output devices

Shock absorption groups

Code 320.26.2 does not belong to any depreciation group (based on the appendix to the Decree of the Government of the Russian Federation “On the Classification of fixed assets included in depreciation groups”).

Transition keys

OKOF OK 013-94	OKOF OK 013-2014
Code	Name	Code	Name
143020020	Digital computing complexes and machines	320.26.2	Computers and peripherals
143020201	General purpose computer
143020231	Computational perforation complexes
143020232	Punching machines for preparing and processing punched cards
143020233	Computer keyboard machines
143020239	Electromechanical and other mechanical computing complexes and machines
143020030	Devices of computer systems and electronic machines
143020320	Computer devices and power supplies
143020340	External storage devices
143020350	Information display devices
143020360	Information input and output devices
143020060	Technical means for servicing electronic computer equipment (adjustment stands, simulators, tools and accessories)
143020541	Stands, complex adjustment equipment
143020542	imitators
143020543	Instrumentation equipment
143020544	Computer Tools and Supplies
143020545	Computer service devices

OKOF: code 320.26.2

320.26.2 - Computers and peripheral equipment

Code: 320.26.2
Name: Computers and peripheral equipment
Child elements: 4
Depreciation groups: 0
Straight adapter keys: 17

Meaning of the OKOF code for the printer

• OKOF - All-Russian Classifier of Fixed Assets
• 300.00.00.00.000 - Machinery and equipment, including household equipment, and other objects
• 330.00.00.00.000 - Other machinery and equipment, including household equipment, and other objects
• 330.28 - Machinery and equipment not included in other groups
• 330.28.2 - Other general purpose machinery and equipment
• 330.28.23.2 — Office equipment
• 330.28.23.22 — Sheet-fed offset copying machines for offices

Subgroups

Grouping 330.28.23.22 in OKOF is final and does not contain subgroups.

Shock absorption groups

In the classification of fixed assets included in depreciation groups, code 330.28.23.22 is listed in the following groups:

Transition keys

To move from the old OKOF to the new OKOF, use a direct transition key:

OKOF OK 013-94	OKOF OK 013-2014
Code	Name	Code	Name
143010190	Mathematical instruments and instruments. Mechanical reference tables (devices, tools and mathematical devices)	330.28.23.22	Sheet-fed offset copying machines for offices
143010210	Photocopying facilities
143010211	Stationary devices for dry copy development
143010212	Stationary devices for the wet method of developing copies
143010213	Desktop devices for dry method of developing copies
143010214	Desktop devices for wet development of copies
143010215	Blueprint projection equipment
143010216	Equipment for processing blueprints
143010220	Photocopying and microphotocopying facilities
143010260	Stationery offset printing media
143010261	Offset machines with friction feeder for stationery
143010262	Offset machines with pneumatic feeder for stationery

OKOF: code 330.28.23.22

330.28.23.22 — Sheet-fed offset copying machines for offices

Classifier: OKOF OK 013-2014
Code: 330.28.23.22
Name: Sheet-fed offset copying machines for offices
Child elements: 0
Depreciation groups: 1
Straight adapter keys: 12

2018 okof2.ru - All-Russian classifier of fixed assets with decoding and search

When purchasing a new office printing device, the question of how to place it on the balance sheet of the enterprise certainly arises. Confusion often arises regarding MFPs, since these devices simultaneously include a printing device, a fax machine, and a scanner. The OKOF code for a printer and scanner within one device is selected according to the maximum depreciation group of individual components, in this case we are talking about blueprinting equipment. Next, we describe in detail how OKOF is selected for new multifunctional office equipment, including the 2018 version of the classifier.

OKOF – features and principles of code selection

OKOF is an all-Russian classifier of fixed assets, which is used to account for fixed assets of an enterprise. Taken together, the use of certain codes helps government statisticians assess the nature and quality of enterprise property.

Laser printers and MFPs are classified as office equipment; their service life is 3-5 years. Timely write-off of depreciation cost allows the company to timely generate funds for the purchase of new equipment. The nature of the decrease in the value of fixed assets is described using the rules by which depreciation is carried out, where OKOF is the normative source.

Computers and printers - second depreciation group

According to the classifier of fixed assets, any digital printing devices that are computer peripherals can be classified into the following categories:

• OKOF code for a laser printer (since January 1, 2017) is 320.26.2, the category “Computers and peripheral equipment” includes personal computers, various peripheral devices, including printers. Code 320.26.20.13 is used if the printer has a central processor (by default on all modern models).
• OKOF code until January 1, 2017 – 14 3020000, category “Electronic computing equipment”.

On January 1, 2017, a new classifier of fixed assets came into force, it is also known as OKOF-2. Accordingly, new coding for fixed assets should be used, while the old classifiers continue to be valid. For quick translation, the OKOF-2 converter is used. At the same time, the new version also lacks the concept of a multifunctional device, and difficulties arise with coding the equipment.

MFP - third depreciation group

To register an MFI on its balance sheet, the tax regulator recommends using one of the options of the third depreciation group. The device is evaluated as a whole and individually, so that the maximum amount of depreciation is selected as a result.

Due to the lack of multifunctional devices in the classifier of fixed assets (2018 inclusive), to select OKOF its components are used: printer, scanner, copier and fax, if available, which subcategory should be selected:

• Printing devices belong to depreciation group II - 320.26.20.13;
• If a specialized device is installed that does not have a processor or other features, it may be classified as 330.28.99 “Special-purpose equipment not included in other groups” or 330.28.23.2 “Office equipment” not related to computer peripherals;
• Copiers and blueprinting equipment are classified in depreciation group III - 330.28.23.21, this subcategory includes contact copiers, including thermal copiers;
• Faxes also belong to the office equipment of the second group - 320.26.30.23 “Other telephone devices.”

Accordingly, the resulting OKOF code for the printer and MFP is 330.28.23.21. The depreciation life of a copier is 2-3 years.

Conclusion

Why is correct group selection required, and what coding should be done if not explicitly stated? We are talking about writing off depreciation value. According to the third category, equipment is written off within 2-3 years. On the one hand, this is true in large companies. On the other hand, modern peripherals are designed to operate for at least 3 years. The manager of the enterprise will not encourage the write-off of expensive color laser printing equipment with a scanner from fixed assets. What conclusion can be drawn from this?

The fact is that a multifunctional device can be classified as a computer peripheral and be operated according to the classifier for 3-5 years. With a high intensity of work in large offices, you can completely use the third category and write off a multifunctional black-and-white laser printing device with a copier in 2 years, otherwise you need to use subcategory 320.26.20.13 and write off, for example, an infrequently used color printing device in 5 years . There is no further clarification in the new 2018 version.

with changes from 04/17/2018

As you know, the All-Russian Classifier of Fixed Assets OK 013-2014 (SNA 2008) (hereinafter referred to as OKOF) has been in effect since 2017. Its predecessor OK 013-94 operated for almost two decades - since 1998.

OKOF is applied in cases provided for by federal standards, unless otherwise established by the authorized bodies of state regulation of accounting. This proposal requires some explanation.

From 01/01/2018, public sector institutions must organize accounting (budget) accounting using 5 federal standards, including the federal standard “Fixed assets”, approved. by order of the Ministry of Finance of Russia dated December 31, 2016 N 257n (hereinafter referred to as the Standard “Fixed Assets”). There are no references to OKOF in the Fixed Assets Standard. However, this fact does not mean that there is no need to determine OKOF codes for fixed assets, because clause 53 of the Instructions, approved. No one canceled the order of the Ministry of Finance of Russia dated December 1, 2010 N 157n. The above norm stipulates that the grouping of fixed assets is carried out according to property groups and types of property corresponding to the classification subsections established by OKOF.

We have compiled a convenient table of OKOF codes for office equipment, based on the direct and reverse transition keys between the editions of OK 013-94 and OK 013-2014 (SNS 2008), approved by order of Rosstandart dated April 21, 2016 No. 458.

It is worth noting that for some objects it is possible to use several OKOF codes at once. Decisions on such issues are made by authorized officials of the institution - as a rule, a permanent commission on the receipt and disposal of assets.

OKOF code table for office electronics

	OK 013-94	OK 013-2014
OKOF code for printer	143020360	320.26.20.15
OKOF code for scanner	143010210	320.26.20.15
OKOF code for MFP (multifunctional device)	143020360	320.26.20.15
OKOF code for a personal computer	143020209	320.26.20.14
OKOF code for laptop	143020204	320.26.20.11.110
OKOF code for tablet	143020204	320.26.20.11.110
OKOF code for computer speakers	143221125	320.26.30.11.150
OKOF code for server	143020100	320.26.20.14
OKOF code for modem or router	143313450	320.26.30.11.190
OKOF code for telephone (landline)	143222134	320.26.30.23
OKOF code for charger	143440142	330.26.51.66
OKOF code for the projector	143322030	330.26.70.1
OKOF code for uninterruptible power supply	143313450	320.26.30.11.190
OKOF code for cell phone	-	320.26.30.22

We answer your questions

>Question: What is the OKOF for light panels with built-in lamps?

Answer: Light panels with built-in lamps are a type of electric lighting fixtures, an electrical household appliance, i.e. belong to the OKOF code group “Other machinery and equipment, including household equipment, and other objects” (code 330). Consequently, by the commission for the receipt and disposal of assets, they can quite reasonably be assigned to the OKOF group code 330.28.29 “Other general purpose machinery and equipment, not included in other groups” (letter of the Ministry of Finance of Russia dated December 27, 2016 N 02-07-08/ 78243).

>Question: When filling out short form 11, there was an inconvenience with grouping by old and new OKOFs. Is it possible to rename old OKOFs to new ones without changing the depreciation group?

Answer: To replace OKOF in the 1C Accounting program of a government agency, you must use the processing "OKOF Replacement Assistant". When replacing OKOF using this processing, the depreciation group in the fixed asset card will not change.

>Question: To which OKOF should a copy machine, monitor, and system unit be classified according to the old and new ones?

• for copying machines code OKOF 330.28.23.21 “Photocopying machines with an optical system or contact type and thermal copying machines” (previously - 14 3010230 “Electrophotographic copying equipment”);
• for a monitor - 320.26.2 "Computers and peripheral equipment" (for example, 320.26.20.15) (previously - 14 3020350 "Information display devices");
• for the system unit - 320.26.2 "Computers and peripheral equipment" (for example, 320.26.20.15) (for example, 320.26.20.15) (previously - 14 3020200 "Electronic digital computing machines").

Article prepared

If you have any questions on this topic, discuss them with our expert toll-free number 8-800-250-8837. You can view the list of our services on the website UchetvBGU.rf. You can also be the first to know about new useful publications.

A.I. Dybov, tax expert

From server to MFP: how to take into account unusual office equipment

Accounting and tax accounting for servers, multifunctional devices, plotters and other unusual office equipment

The texts of the Letters from the Federal Tax Service and the Ministry of Finance mentioned in the article can be found: section “Financial and personnel consultations” of the ConsultantPlus system

Nowadays, an office is no longer just a room with tables and chairs. It is impossible to imagine it without modern technology, which allows us to easily solve all kinds of problems. Progress leads to the fact that new types of technology appear much faster than rule-makers responsible for accounting and taxes have time to react to it. Which might give an accountant pause. But if we don’t have special rules for unusual devices, then we’ll try to apply the general rules.

What is a server and how to take it into account?

Without going into technical details, a server is a powerful and reliable computer that can connect various electronic devices into a single network, which, in particular, allows:

• store and control information in one place;
• access the Internet from every workplace;
• use one program or one technical device (printer, fax, copier, etc.) simultaneously for several employees, and with the ability to do this remotely.

Of course, you have to pay for the pleasure, and finding a server for less than 40,000 rubles. not easy. In addition, it cannot be worked with without special software, the costs of which are included in the cost of the device as the cost of bringing it to a state suitable for use. pp. 4, 6, 8 PBU 5/01; clause 2 art. 254, paragraph 1, art. 256, paragraph 1, art. 257 Tax Code of the Russian Federation; Clause 1 Letter of the Federal Tax Service dated May 13, 2011 No. KE-4-3/7756. After all, without software, a server is a lifeless box.

A single server, which usually looks like a computer system unit, does not cause any particular problems. If you suddenly managed to get a device for 40,000 rubles. or less (including the cost of software), then in accounting and tax accounting it can be included in expenses immediately upon commissioning clause 5 PBU 6/01; subp. 3 p. 1 art. 254 Tax Code of the Russian Federation.

If the server costs more, then it is the main tool for both accounting and tax purposes. Its useful life (USL) for tax purposes is from 25 to 36 months. Usually the same amount is measured in accounting. Next, depreciation, which is customary for every accountant, is calculated. pp. 4, , 17 PBU 6/01; clause 1 art. 256, paragraph 1, art. 257, paragraph 1, art. 258 Tax Code of the Russian Federation; clause 1 of Government Decree No. 1 of 01.01.2002 (hereinafter referred to as the Decree); Classification, approved. Resolution (hereinafter - Classification).

Server platforms

Given the diversity and large volume of tasks to be solved, servers often work in groups. To do this, individual blocks, called server platforms, are inserted into special racks and combined into a single powerful server.

To understand the rack accounting options and see their pros and cons, take a look at the table.

Initial cost of one platform (including necessary software)	Pros and cons of accounting options
	Each platform and rack is a separate accounting object	The rack and all platforms form a single OS object
Up to 40,000 rub. inclusive	the cost of the platform is written off as a lump sum upon commissioning clause 5 PBU 6/01; subp. 3 p. 1 art. 254 Tax Code of the Russian Federation; removal of platforms from a rack for transfer to another rack or disposal is not reflected in accounting; There is a high risk of a dispute with tax authorities. They are accustomed to considering parts of computer equipment that work together as a single inventory item. clause 6 PBU 6/01; Letter of the Ministry of Finance dated November 14, 2008 No. 03-11-04/2/169	when accounting for platforms and racks as one OS, there will be no complaints from inspectors; it is easier to control the safety of platforms in the rack; expenses are written off through depreciation clause 17 PBU 6/01; clause 1 art. 256, paragraph 1, art. 257 Tax Code of the Russian Federation; clause 27 PBU 6/01; clause 2 art. 257 Tax Code of the Russian Federation
Over 40,000 rub.	addition of a rack with a new platform or removal of a platform Not is considered retrofitting and partial liquidation, respectively; depreciation is calculated for each platform separately, which is inconvenient with a large number of platforms	It is easier to calculate depreciation on a single object; addition of a rack with a new platform or removal of a platform is considered additional equipment and partial elimination, respectively. You will have to recalculate the original cost and depreciation clause 27 PBU 6/01; clause 2 art. 257 Tax Code of the Russian Federation

As you can see, accounting for all servers and racks as a single object is a safer option, but not always profitable.

Costs for updating system software for the server and purchasing additional programs

Replacing or radically updating the server system software, which is accounted for as a fixed asset, is considered a device upgrade in accounting and tax accounting. Accordingly, the costs for this increase the initial cost of the server and are subsequently depreciated along with it clause 27 PBU 6/01; clause 2 art. 257 Tax Code of the Russian Federation.

This is not the case with a server cheaper than 40,000 rubles, which is immediately written off as expenses. The cost of new system software for it is included in tax expenses evenly over 5 years (unless a shorter or longer period is established in the agreement with the copyright holder) Letter of the Ministry of Finance dated April 23, 2013 No. 03-03-06/1/14039.

We wrote about accounting and tax accounting of licensed programs:

As for software purchased additionally (in addition to programs without which the server simply does not work), these programs are always accounted for separately and in the same way as any other computer software with non-exclusive rights of use.

"Universal" problems

Accountants have long figured out how to account for printers, faxes, scanners, copiers and similar devices separately. But what to do if the device is a multifunctional device (MFP), for example, it combines a printer, copier, scanner, telephone, fax, and costs more than 40,000 rubles?

WE WARN THE EMPLOYEE

When purchasing office equipment you need to make sure that the invoice contains not only mysterious words in English, diluted with numbers, but also at least a brief designation of the device in Russian. Otherwise, tax authorities may consider that this prevents them from identifying the purchased goods, which means that deducting input VAT is illegal. clause 2 art. 169 Tax Code of the Russian Federation; Letter of the Federal Tax Service dated December 10, 2004 No. 03-1-08/2472/16.

There are no MFPs in the Tax Classification, and different SPIs are established for the individual devices included in it. Thus, printers belong to the 2nd depreciation group with SPI over 2 and up to 3 years inclusive, and copiers already belong to the 3rd, their SPI is over 3 and up to 5 years inclusive. Classification.

Well, for MFPs, display the arithmetic average? No, choose. The 2nd group has a shorter SPI, but the depreciation bonus is only 10%. The 3rd group has a longer TPI, but the premium is as much as 30% clause 9 art. 258 Tax Code of the Russian Federation.

The table will again help us make a choice. Let’s assume that an MFP costs RUB 52,857, the minimum possible SPI is set for it, and tax depreciation is calculated using the straight-line method.

No.	Index	MFP is assigned to the 2nd depreciation group	MFP is assigned to the 3rd depreciation group
1	Initial cost, rub.	52 857
2	SPI, months	25	37
3	Maximum depreciation bonus, %	10	30
4	Amount of depreciation bonus, rub. (page 1 x page 3)	5 286	15 857
5	Amount of monthly depreciation, rub. clause 9 art. 258, paragraph 2 of Art. 259.1 Tax Code of the Russian Federation ((page 1 – page 4) / page 2)	1 903	1 000
6	Amount of expenses for the first 12 months of SPI, rub. (page 4 + page 5 x 12 months)	28 122	27 857
7	Amount of expenses for the second 12 months of SPI, rub. (page 5 x 12 months)	22 836	12 000

As you can see, even in the first 12 months of using the MFP, a significant difference in the amount of the depreciation bonus does not make the total amount of expenses for depreciation of a device in the 3rd group greater than in the 2nd group. What can we say about subsequent periods! Therefore, group 2 is preferable. It is even more preferable if you decide to refuse the depreciation bonus so that the amount of monthly depreciation in accounting and tax accounting does not differ.

When asked by tax officials why it is supposedly the 2nd group and not the 3rd group, answer that there are no MFPs in the Classification, so you installed the SPI in accordance with the technical conditions and clause 6 art. 258 Tax Code of the Russian Federation. There is nothing to object to the inspectors.

Plotters, external storage devices and other exotics

A plotter is a large-format printing device. There are also cutting plotters (cutters) that perform contour cutting of paper, vinyl or self-adhesive film. And an external storage device allows you to greatly expand the amount of stored data without upgrading computers or servers.

Both plotters and drives for serious tasks cost more than 40,000 rubles. It is necessary to depreciate, but with what SPI? If you search for these devices in the Classification exactly by their names, you will not find anything. But in the 2nd group there are printing devices for computers and information storage systems. The plotter is quite suitable for the first, and the external drive - for the second. This means that group 2 is SPI over 2 and up to 3 years inclusive. Classification.

This is how you need to creatively approach the search for SPI for any unusual office devices costing over 40,000 rubles. If anything happens, call your system administrator for help. And only when absolutely nothing is found, install the SPI based on the recommendations of the device manufacturer and the technical conditions of its operation. Here, too, the system administrator will help you out: who, if not him, will know approximately how long the equipment will last.

With VAT when purchasing servers, MFPs and other unusual devices, everything is quite prosaic. Purchased, received an invoice, accepted for accounting, please - deduct t clause 2 art. 171, paragraph 1, art. 172 Tax Code of the Russian Federation.

As for the property tax on expensive exotic equipment, let us remind you: equipment accepted for accounting as fixed assets in 2013 or later is not subject to this tax subp. 8 clause 4 art. 374 Tax Code of the Russian Federation. If the device is older, unfortunately, the tax will have to be paid before the entire original cost is written off.

OKOF code 330.28.23.23 (Other office machines) including personal computers and printing devices for them; servers of various performance; network equipment of local computer networks; data storage systems; modems for local networks; modems for backbone networks.

The scanner can be classified as a group OKOF (OK 013-2014 (SNS 2008)) Computers and peripheral equipment - 320.26.2 (for example, to 320.26.20.15 - Other electronic digital computers, containing or not containing in one housing one or two of the following devices for automatic data processing: storage devices, input devices, output devices).

Meaning of the OKOF code for the printer

Why is correct group selection required, and what coding should be done if not explicitly stated? We are talking about writing off depreciation value. According to the third category, equipment is written off within 2-3 years. On the one hand, this is true in large companies. On the other hand, modern peripherals are designed to operate for at least 3 years. The manager of the enterprise will not encourage the write-off of expensive color laser printing equipment with a scanner from fixed assets. What conclusion can be drawn from this?

On January 1, 2019, a new classifier of fixed assets came into force, it is also known as OKOF-2. Accordingly, new coding for fixed assets should be used, while the old classifiers continue to be valid. For quick translation, the OKOF-2 converter is used. At the same time, the new version also lacks the concept of a multifunctional device, and difficulties arise with coding the equipment.

Accounting outsourcing, Green Square LLC

Question: The organization purchased a multifunctional device that can be used to both print and copy/scan documents. However, in the process of operation, the MFP is used primarily for printing documents (as a printer). The scanning and copying functions are used significantly less. Which depreciation group should the device be classified into: the second (as electronic computing equipment) or the third (as a photocopying device)

Moscow arbitrators explained which depreciation group to include MFPs in (Vesnitskaya E

As an analysis of arbitration practice has shown, the Moscow District is a leader in the consideration of cases related to the choice of depreciation group for MFIs. At least, we were able to find judicial acts on similar topics only in the practice of this district. Let's give examples.

It is impossible to imagine a modern office without computers and office equipment. Printers, copiers, scanners, faxes are no longer a luxury, but a production necessity. Recently, more and more business entities are giving preference to multifunctional devices (MFPs), which can combine all of the listed types of office equipment. Typically, MFIs meet the criteria for depreciable property. This means that in tax and accounting their value is transferred to the organization’s expenses through the depreciation mechanism. To calculate its monthly amount, the taxpayer must decide which depreciation group to assign the MFI to. This, as it turns out, is not easy to do. Indeed, in the OS Classification, on the basis of which the depreciation group of an OS object is usually established, the multifunctional device is not named. The competent authorities do not help income tax payers in any way in resolving this problem. Therefore, as often happens, the arbitrators, including the Moscow District, have to take the rap. In 2015, they reviewed at least two cases on the topic of interest to us. It should be noted that the courts are not uniform in their positions (as are the tax authorities).
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Approved by Decree of the Government of the Russian Federation dated 01.01.2002 N 1.

OKOF codes for office electronics

Answer: Light panels with built-in lamps are a type of electric lighting fixtures, an electrical household appliance, i.e. belong to the OKOF code group “Other machinery and equipment, including household equipment, and other objects” (code 330). Consequently, by the commission for the receipt and disposal of assets, they can quite reasonably be assigned to the OKOF group code 330.28.29 “Other general purpose machinery and equipment, not included in other groups” (letter of the Ministry of Finance of Russia dated December 27, 2019 N 02-07-08/ 78243).

Answer: In this case, a contextual search for the name of the specified fixed asset does not produce results. The most suitable code 330.31.01.1 - Furniture for offices and retail establishments has been canceled since 08/01/2019.
Consequently, since the new classifier does not provide separate codes for the named fixed asset, then, in our opinion, it can be assigned a conditional code 330.28.99.39.190 “Other special-purpose equipment, not included in other groups,” or it can also be recommended to consider it remotely suitable code 330.32.50.30 - Medical furniture, including surgical, dental or veterinary furniture; barber chairs and similar chairs and parts thereof.
It should be noted that the determination of the appropriate OKOF code is within the competence of the commission for the receipt and disposal of assets

Which depreciation group should office equipment be classified into?

Taking into account the technical capabilities of the specified multifunctional device, it can be attributed to the second depreciation group (property with a useful life of more than 2 years up to 3 years inclusive) - 14 3020000 “Electronic computing equipment (including personal computers and printing devices for them; servers of various capacities ; network equipment for local area networks; data storage systems; modems for local networks; modems for backbone networks).

Depreciation groups are established by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 “On the Classification of fixed assets included in depreciation groups.” At the same time, paragraph 1 of the Resolution specifically stipulates that the approved Classification can also be used for accounting purposes.

From server to MFP: how to take into account unusual office equipment

• store and control information in one place;
• access the Internet from every workplace;
• use one program or one technical device (printer, fax, copier, etc.) simultaneously for several employees, and with the ability to do this remotely.

A single server, which usually looks like a computer system unit, does not cause any particular problems. If you suddenly managed to get a device for 40,000 rubles. or less (including the cost of the software), then in accounting and tax accounting it can be included in expenses immediately upon commissioning clause 5 of PBU 6/01; subp. 3 p. 1 art. 254 Tax Code of the Russian Federation.

Which depreciation group does the scanner belong to?

Answer: Depreciable property is distributed among depreciation groups in accordance with its useful life. The organization determines this period independently, taking into account the classification of fixed assets, approved. Decree of the Government of the Russian Federation dated January 1, 2001 No. 1 (clause 1, 4 of Article 258 of the Tax Code of the Russian Federation). If the fixed asset is not indicated in this classification, then its useful life is established in accordance with the technical conditions or recommendations of the manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation).

MFP in classification, approved. by Decree of the Government of the Russian Federation dated January 1, 2001 No. 1, are not directly named. Moreover, such devices combine several devices with different functions (printer, copier, scanner) and different useful life.

MFP – third depreciation group – from 3 years to 5 years

The Federal Tax Service Inspectorate indicated that the MFP has different functions; it can be used both as a printing device (it only works in conjunction with a computer) and as a copying device (it works independently). In this regard, it is subject to inclusion in the 3rd depreciation group with a useful life of over 3 years up to 5 years inclusive.

The arbitrators indicated that, in accordance with the Classification of fixed assets included in depreciation groups, photocopying equipment (including copying and operational duplication equipment) belongs to the third depreciation group with code OKOF 14 3010210 (property). At the same time, according to the note to this position, photocopying means include copying and rapid reproduction means.

Requirements for depreciation groups

Each enterprise uses in its work various fixed assets that are its property and are used in the production of goods, provision of services, and performance of work. To accept them for accounting, the initial cost is determined. Accounting during use is carried out at residual value.

Incorrect OS reflection causes many problems for enterprises. An important term used in their accounting is “fixed assets,” which include two types of property: tangible and intangible. Fixed assets are the tangible assets of a company. This conclusion is made on the basis of concepts enshrined in legislative norms.

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