How to correctly determine the OKOF code of a fixed asset: which OKOF code should the heat metering unit be assigned to - read the article.

Question: Tell me where to include the Thermal Energy Metering Unit according to the Fixed Asset Classifier.

Answer: The thermal energy metering unit can be classified as code 14 3313120 “Instruments for measuring and regulating the flow and quantity of liquids and gases.” This code corresponds to the third depreciation group 14 3313122 “Counters, dispensers and high-speed flow meters”, the useful life is from 3 to 5 years.

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, see the recommendations."

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

Situation: How to determine the useful life of a fixed asset in tax accounting if it is not provided for in the Classification, and there are no technical conditions and recommendations from the manufacturer

You can determine the depreciation group and useful life by submitting a corresponding request to the Ministry of Economic Development of Russia.

The organization must independently determine the useful life of a fixed asset, taking into account the following rules:

• first of all, you need to 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 increasing order of useful life (clause 3 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 its useful life can be established based on the manufacturer’s recommendations and (or) technical specifications.

Such rules are established by paragraphs 4 and 6 of Article 258 of the Tax Code of the Russian Federation.*

If the fixed asset is not mentioned in the Classification and there is no technical documentation for it, you can determine the depreciation group and useful life by 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, it is allowed to calculate depreciation 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 standards will most likely have to be defended in court. In arbitration practice there are examples of court decisions confirming the validity of this approach (see, for example, the ruling of the Supreme Arbitration Court of the Russian Federation dated January 11, 2009 No. VAS-14074/08, the resolution of the Federal Antimonopoly Service of the West Siberian District dated May 5, 2012 No. A27-10607 /2011, Far Eastern District dated May 19, 2010 No. A16-1033/2009 and dated December 29, 2009 No. F03-5980/2009, Northwestern District dated September 15, 2008 No. A21-8224/2007).

Please help me understand the following situation. Our institution has operational management on the 2nd floor in a 2-story building. On the ground floor of the building there is a heat meter installed by our organization. Under what heading should this equipment be capitalized? Is the metering unit an independent fixed asset, a fixed asset that increases the value of the building (but we cannot increase the value of the 2nd floor that we own, since the meter is installed on the 1st floor, i.e. on the territory of another owner) or is it inventory? Is it possible in in this case apply clause 99 of Instruction 157n? This equipment could only be put into operation after its parts had been assembled and attached (inset) to the building's heating system. In addition, the equipment was registered with the city heating network agency and assigned to the building. In other words, if it is removed and disassembled, it can no longer be used for its intended purpose, it will not serve the purpose (calculation of Gcal) for which it was installed.

Answer

The organization has a building on its balance sheet. In order to regulate heat consumption from central heat supply systems, the organization purchased an individual heating point (hereinafter referred to as ITP) with metering devices and automatic regulation of heat supply costing over 700 thousand rubles. The ITP was purchased in 2011 and installed in a dedicated separate room of the building.

Which OKOF code should this equipment be classified under?

After reviewing, we came to the following conclusion:

In our opinion, an individual heating point with metering devices and automatic regulation of heat supply can be classified as the fourth depreciation group (property with a useful life of more than five years up to seven years inclusive).

Rationale for the conclusion:

According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, property that is owned by taxpayer not used by him to generate income and the cost of which is repaid by depreciation, as well as with a useful life of more than 12 months and an original cost of more than 40,000 rubles.

In accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, depreciable property is distributed among depreciation groups in accordance with its useful life. The useful life is the period during which an item of fixed assets serves to fulfill the goals of the taxpayer's activities.

The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of Art. 258 of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets included in depreciation groups (hereinafter referred to as the Classification), approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1.

When assigning a fixed asset object to the depreciation group according to the Classification, it is necessary to be guided by the All-Russian Classifier of Fixed Assets OKOF (OK 013-94), approved by Resolution of the State Standard of Russia dated December 26, 1994 N 359.

In the Rules for Accounting for Thermal Energy and Coolant (approved by the Ministry of Fuel and Energy of the Russian Federation on September 12, 1995 N Vk-4936), a heat point is defined as a set of devices for connecting heat consumption systems to the heating network and distributing coolant by type of heat consumption. Metering devices are devices that perform one or more functions: measurement, accumulation, storage, display of information about the amount of thermal energy, mass (or volume), temperature, coolant pressure and operating time of the devices themselves.

The Rules for the Technical Operation of Thermal Power Installations (approved by Order of the Ministry of Energy of the Russian Federation dated March 24, 2003 N 115) provide the concept of “individual heating point” - this is a heating point intended for connecting the heat consumption systems of one building or part of it. In this case, a heating point is a complex of devices located in a separate room, consisting of elements of thermal power plants that ensure their connection to the heating network, their operability, control of heat consumption modes, transformation, regulation of coolant parameters.

However, neither the Classification nor the OKOF directly names such an object of fixed assets as an “individual heating point”. At the same time, based on the purpose of the ITP, which consists in transmitting, metering heat and regulating heat supply for a building or part of it, it is natural to classify it as a public utility facility. And taking into account the fact that ITP is a complex of devices, we believe it is possible to classify such an object as equipment.

Subsection OKOF 14 0000000 “Machinery and Equipment” presents, in particular:

Equipment for the operation of municipal electrical distribution networks and heat supply systems (OKOF code 14 2944160);

Equipment for heating and hot water supply systems (OKOF code 14 2944163);

Equipment for the operation of communal electrical distribution networks and other heat supply systems (OKOF code 14 2944168). We believe that ITP can be classified as one of the specified types of equipment.

The Classification according to OKOF code 14 2944000 indicates “Machinery and equipment for public utilities, including fire-fighting equipment (special vehicles for public utilities and fire fighting vehicles 14 3410000)”, including the types of equipment listed above.

Thus, we believe that an individual heating point with metering devices and automatic regulation of heat supply can be classified in the fourth depreciation group (property with a useful life of more than five years up to seven years inclusive) under OKOF code 14 2944000 “Machinery and equipment for public utilities ".

It should also be noted that according to paragraph 6 of Art. 258 of the Tax Code of the Russian Federation for those types of fixed assets that are not indicated in depreciation groups, the useful life is established by the taxpayer in accordance with the technical conditions or recommendations of the manufacturers. And therefore, to determine the depreciation groups to which such property belongs, and, accordingly, to determine its useful life, you need to use the technical documentation for this fixed asset and, based on the information obtained from this documentation, establish the useful life for it yourself (see , for example, letters from the Ministry of Finance of Russia dated January 25, 2010 N 03-03-06/1/21, dated November 16, 2009 N 03-03-06/1/756, as well as a letter from the Ministry of Economic Development and Trade of the Russian Federation dated August 15, 2006 N D19-73). If it is impossible to determine the useful life of a fixed asset using these documents, you can contact the manufacturer with a corresponding request.

For your information:

According to clause 20 of PBU 6/01 “Accounting for fixed assets” in accounting, when accepting fixed assets for accounting, their useful life is determined by the organization independently based on:

The expected useful life of this facility in accordance with the expected productivity or capacity;

Expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;

Regulatory and other restrictions on the use of this object (for example, rental period).

Thus, in accounting, the useful life of an asset can be determined by the organization independently. When establishing the useful life, you should take into account all the restrictions provided for in paragraph 20 of PBU 6/01.

It should be noted that the Classification of fixed assets established for the purpose of determining useful life in tax accounting, an organization can (but is not obliged to) use when determining useful life for accounting purposes, which is specifically indicated in clause 1 of the Decree of the Government of the Russian Federation dated 01.01.2002 N 1.

Experts from the Legal Consulting Service Alexander Kalashnikov, Elena Melnikova