Correspondence table of okof codes for a year. New classifiers of fixed assets: okof and depreciation groups
In 2017, the life of some fixed assets for depreciation purposes will change. The thing is, it's starting to work. since 2017 the new OKOF classifier. Our advice on what the accountant has to do in this regard.
OKOF since 2017
All accountants are required to apply since 2017 new OKOF– All-Russian classifier of fixed assets. It was adopted by the order of Rosstandart dated December 12, 2014 No. 2018-st. Its abbreviated name is OK 013-2014 (SNA 2008).
At the same time, the former Classifier of fixed assets OK 013-94 ceases to operate. It was approved by the Decree of the State Standard of Russia of December 26, 1994 No. 359.
In OKOF OK 013-2014, ten depreciation groups remain, as before. However, some assets have been transferred to other groups. New classifier OKOF since 2017 can be viewed and downloaded on our website here:
Effects OKOF changes since 2017
All fixed assets from the Fixed Assets Classification included in depreciation groups (approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1) are divided by codes from the All-Russian Classifier of Fixed Assets. That's why transition to new OKOFs from 2017 changed the depreciation period of some assets in tax accounting. At the same time, it is necessary to be guided exclusively by new OKOF codes from 2017 of the year. Changes to the current classification of fixed assets for the purposes of tax depreciation were introduced by Decree of the Government of the Russian Federation of July 07, 2016 No. 640.
Full view and download changes OKOF 2017 and depreciation groups with decoding on our website, follow this link:
What has changed since the arrival OKOF in 2017 year
Note that in the updated FA classification for depreciation purposes:
- codes changed OKOF reference book since 2017;
- some objects have changed the depreciation group.
Also note that the OKOF code is one of the details of the OS-6 inventory cards (approved by Resolution No. 7 of the State Statistics Committee of the Russian Federation dated January 21, 2003).
It was adopted and put into effect by the order of Rosstandart dated December 12, 2014 No. 2018-st (hereinafter - OK 013-2014, new OKOF).
The objects of classification OK 013-2014 are fixed assets - produced assets that are used repeatedly or constantly for a long period of time (but not less than one year) for the production of goods and the provision of services.
The new OKOF is designed to provide specialists with the necessary information when solving such problems as:
- assessment of the volume, composition and condition of fixed assets;
- accounting of fixed assets;
- calculation of economic indicators (capital intensity, capital-labor ratio, capital productivity, etc.);
- calculation of recommendatory standards for capital repairs of fixed assets.
Public sector organizations apply OKOF for the purposes of budgetary (accounting) accounting in cases stipulated by federal standards, unless otherwise established by the authorized bodies of state accounting regulation.
The Ministry of Finance of Russia, in a letter dated December 27, 2016 No. 02-07-08 / 78243 and in a letter issued in addition to it dated December 30, 2016 No. 02-08-07 / 79584, explained that institutions, first of all, should be guided by the requirements of the instruction, approved . by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter - Instruction No. 157n), and in the part that does not contradict its provisions, by the classifier.
Instruction No. 157n provides for the use of OKOF to determine the analytical accounting of fixed assets when they are registered. The useful life of non-financial assets is determined in accordance with the Classification of fixed assets included in depreciation groups, approved. Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (hereinafter referred to as the Classification). This Classification is based on the grouping of property, plant and equipment in the OKOF.
If the object initially does not meet the criteria for referring to fixed assets established by paragraphs. 38 , , 41 of Instruction No. 157n, it must be taken into account as part of inventories, and regardless of the presence of this position in the OKOF.
Transition rules
Items of fixed assets accepted for accounting from January 1, 2017 are grouped according to the new OKOF. Their useful lives are established on the basis of the Classification as amended, effective from 01/01/2017.
Items of fixed assets that were accepted for accounting before January 1, 2017 are reflected in accordance with Instruction No. 157n grouped according to the old OKOF. The useful life of these objects, established on the basis of the Classification (in the version that was in force before 01/01/2017), does not change. The depreciation group also remains the same. It means that:
- fixed asset items continue to be accounted for under the same analytical codes of the type of synthetic account as before (clause 53 of Instruction No. 157n);
- the useful life of the object and the depreciation group do not change;
- object code according to OKOF is replaced according to the new classifier.
For the transition from the use of the old OKOF in 2016 to the new OKOF in 2017, direct and reverse keys (hereinafter referred to as the Transition keys) were developed by order of Rosstandart dated April 21, 2016 No. 458. It can be seen from them that the grouping of fixed assets in the old and new OKOF does not completely coincide - a number of objects are excluded from the composition of fixed assets, others are added, on the contrary, some objects are classified differently.
Here are the positions when the groupings of fixed assets in the Unified Chart of Accounts and OKOF in the editions of OK 013-94 and OK 013-2014 do not match.
| EPSBU account | Grouping by OK 013-94 | Grouping by OK 013-2014 | |||
|---|---|---|---|---|---|
| room | Name | the code | Name | the code | Name |
| 101 04 | cars and equipment | 14 0000000 | cars and equipment | 320.00.00.00.000 | information, computer and telecommunications (ICT) equipment |
| 330.00.00.00.000 | |||||
| 101 06 | Production and household inventory | 16 0000000 | industrial and household inventory | 330.00.00.00.000 | other machinery and equipment (including household inventory) and other objects |
| 101 07 | Library fund | 19 0001000 | Collections of libraries, bodies of scientific and technical information, archives, museums and similar institutions | - | - |
| 101 08 | Other fixed assets | 19 0009010 | capital expenditures for land improvement (reclamation, drainage, irrigation and other works) | 230.00.00.00 | land improvement costs |
| 101 08 | Other fixed assets | 17 0000000 | working, productive and breeding cattle (except for young animals and cattle for slaughter) | 510.00.00.00.000 | cultivated animal resources that repeatedly produce products |
| 18 0000000 | perennial plantings | 520.00.00.00 | cultivated plant resources that repeatedly yield products | ||
| 19 0000000 | tangible fixed assets, not included in other groups | - | are not fixed assets | ||
| - | - | 400.00.00.00 | weapons systems | ||
With a one-to-one correspondence of the code (grouping) in OK 013-94 and OK 013-2014, difficulties should not arise.
Consider the procedure in cases where there are inconsistencies or contradictions between documents.
| No. p / p | Grouping by OK 013-94 | Grouping by OK 013-2014 | Instruction No. 157n | Example | Actions |
| 1 | Object is OS | Object is not OS | Radio complexes (music centers) - code 14 3230170 OK 013-94 |
|
|
| 2 | Object is not OS | Object is OS | The object belongs to inventories in accordance with paragraphs. 99, 118 Instructions No. 157n | Textile napkins for removing dust - code 330.13.92.29.120 OK 013-2014; brooms and brushes - code 330.32.91.1 OK 013-2014 |
Take into account as part of inventories in accordance with Instruction No. 157n |
| 3 | Object is OS | The object is an operating system, but there is no one-to-one correspondence between old and new codes in the Transitional keys | The object meets OS criteria | Furniture sets for kindergartens - code 16 3612251 OK 013-94. Choose from 330.26.51.32 or 330.32.99.53 OK 013-2014 |
Commission on the receipt and disposal of assets to choose independently the appropriate code OK 013-2014 |
| 4 | Object is OS | The object is OS, but assigned to another group | The object meets OS criteria | Sets of educational and visual aids for car business - code 16 3695121 OK 013-94. Classified as "Other machines and equipment, including household inventory and other objects", code 330.32.99.53.130 OK 013-2014 |
|
During the transition period between financial years (inter-reporting period), operations to transfer the balances of fixed assets to new groupings, as well as operations to recalculate depreciation, should not be performed.
OKOF and tax classification of fixed assets by depreciation groups with a breakdown can be downloaded in the table. In general, the difference between classifiers is in the grouping of fixed assets. OKOF 2018 transitional key, its converter and comparison of the old (OKOF) and new (OKOF-2), we analyzed in the article.
Transition key OKOF 2018
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. Enough time has passed and there are assets on the balance sheet that are difficult to attribute to any group in 2002. Therefore, last year it was decided to edit it a little.
According to OKOF, the useful life of the fixed asset is established in order to calculate depreciation for tax accounting. For accounting, the organization itself determines how long it will use the fixed assets and what method of depreciation to write off. Usually, so that there are no discrepancies between these accounts, a single depreciation period for fixed assets is established.
If we talk about changes, then the very structure of the OKOF code has changed (9 characters in the old and 12 in the new), and the grouping of fixed assets has also changed.
Now fixed assets 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 - in the sixth. Previously, in the sixth group there were combined fences made of metal and brick, purely metal fences are listed in the eighth group.
Important: there is no need to revise the useful lives of assets that were recorded prior to the previous year. Even if, according to the new classifier, it falls into another depreciation group.
Converter OKOF to OKOF 2
The converter from OKOF to OKOF 2 is the translation keys. They also help to compare codes. Transition keys help to match the new OKOF with the old OKOF 2 for each specific position. All this is approved and regulated by the order of Rosstandart dated April 21, 2016 No. 458.
This document presents in tabular form:
Important: taking into account the approved keys, it is important to note that individual objects that previously existed, according to the new OKOF, may not be fixed assets. Or belongs to another group. For example, this applies to sports equipment (and for educational institutions too), educational equipment (including boards, flipcharts, educational devices, equipment and mechanisms).
At the same time, it must be remembered that the developed transitional keys are for reference only. You can find detailed information on them on the website www.gost.ru. You can also find out online the new fixed asset code for a specific position.
In a form convenient for you, below, you can download the keys for switching to the new OKOPF.
straight key
The direct transitional key will help you work with new fixed assets that have been registered since last year. The direct key will help to reflect the new agent by the new codifier.
Reverse key
The reverse key is developed and presented in the order of Rosstandart. It helps to transfer assets that were on the balance sheet before 2017 to a new classification. That is, the key goes from the opposite - from the old classifier to the new one. With it, you can find a new OKOF in the old way.
Old and new OKOF codes: how to make a comparison
To compare old and new OKOF codes, it is better to give a good example.
Example. Which OKOF group does PC belong to?
The PC was put into operation in 2016. So you need to use the reverse key.
Determine which category the product fits into. In our case, these are all types of computers: personal computers, monoblocks, tablets, laptops, netbooks, and all printing tools - printers, monitors, scanners.
In the reverse transitional key we find the corresponding group, there is a complete correspondence between these groups.
The assigned new code is 14 3020000.
In connection with the introduction from January 1, 2017 of the new All-Russian Classifier of Fixed Assets (OKOF), approved by Order of the Federal Agency for Technical Regulation and Metrology dated December 12, 2014 N 2018-st "On the adoption and implementation of the All-Russian classifier OK 013-2014 (SNA)" (hereinafter - OKOF OK 013-2014 (SNA 2008)) , the Ministry of Finance of the Russian Federation reports.
Fixed assets include produced assets used repeatedly or continuously over a long period of time, but not less than one year, for the production of goods and services.
OKOF OK 013-2014 (SNA 2008) is intended to provide information support in the framework of the transition to the classification of fixed assets adopted in international practice on the basis of the SNA 2008, to assess the volume, composition and condition of fixed assets, to implement a set of accounting functions for fixed assets , implementation of international comparisons on the composition of fixed assets, as well as the calculation of various economic indicators, including capital intensity, capital-labor ratio, capital productivity, etc.
For the purposes of budgetary (accounting) accounting by public sector organizations, OKOF OK 013-2014 (SNA 2008) is applied in cases stipulated by federal standards, unless otherwise established by the authorized bodies of state regulation of accounting (introduction of OKOF OK 013-2014 (SNA 2008) in 2017 year).
Instructions for the use of the Unified Chart of Accounts for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n (hereinafter referred to as Instruction 157n), the use of the All-Russian Classifier of Fixed Assets is provided for determining the analytical accounting of fixed assets when they are registered.
At the same time, fixed assets accepted for accounting (budgetary) accounting as part of fixed assets before January 1, 2017 are subject to reflection in accounting (budgetary) accounting in accordance with Instruction 157n with grouping in accordance with OK 013-94 and the useful life of these objects, established from taking into account the provisions of Decree of the Government of the Russian Federation of January 1, 2002 N 1 "On the classification of fixed assets included in depreciation groups" (as amended before 01/01/2017).
The grouping of fixed assets accepted for accounting (budgetary) accounting from January 1, 2017 should be carried out in accordance with the grouping provided for by the All-Russian Classifier of Fixed Assets OKOF OK 013-2014 (SNA)) and the useful lives determined by the provisions of the Decree of the Government of the Russian Federation dated January 1, 2002 N 1 "On the classification of fixed assets included in depreciation groups" (as amended by the Decree of the Government of the Russian Federation dated July 7, 2016 N 640).
In order to switch from the use of the old OKOF OK 013-94 in 2016 to the new OK 013-2014 (SNA 2008) in 2017, by order of the Federal Agency for Technical Regulation and Metrology dated April 21, 2016 N 458 (hereinafter - Order N 458) direct and reverse keys were developed between the editions of OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian classifier of fixed assets.
In case of contradictions in the application of the direct (reverse) transition keys approved by Order N 458 and OKOF OK 013-2014 (SNA), as well as the absence of positions in the new OKOF OK 013-2014 (SNA) codes for accounting objects previously included in groups of material assets that, according to their criteria, are fixed assets, the commission for the receipt and disposal of assets of the accounting entity can make an independent decision on attributing these objects to the corresponding group of OKOF OK 013-2014 (SNA) codes and determining their useful lives.
Please note that with the introduction from January 1, 2017 of the new All-Russian classifier of fixed assets
From January 1, 2017, a new All-Russian classifier of fixed assets OKOF OK 013-2014 (SNA 2008) is being introduced.
In this regard, the Ministry of Finance of Russia reports, in particular, the following:
- OKOF OK 013-2014 (SNA 2008) is designed to provide information support in the framework of the transition to the classification of fixed assets adopted in international practice on the basis of the SNA 2008, to assess the volume, composition and condition of fixed assets, to implement a set of accounting functions for fixed assets , implementation of international comparisons on the composition of fixed assets, as well as the calculation of various economic indicators, including capital intensity, capital-labor ratio, capital productivity, etc.;
- for the purposes of budgetary (accounting) accounting by public sector organizations OKOF OK 013-2014 (SNA 2008) is applied in cases stipulated by federal standards, unless otherwise established by the authorized state accounting regulatory bodies (introduction of OKOF OK 013-2014 (SNA 2008) in 2017 year);
- the grouping of fixed assets accepted for accounting (budgetary) accounting from January 1, 2017 should be carried out in accordance with the grouping provided for by the All-Russian Classifier of Fixed Assets OKOF OK 013-2014 (SNA)) and the useful lives determined by the provisions of the Decree of the Government of the Russian Federation dated January 1, 2002 N 1 "On the classification of fixed assets included in" (as amended by Decree of the Government of the Russian Federation of July 7, 2016 N 640);
- in order to switch from using the old OKOF OK 013-94 in 2016 to the new OK 013-2014 (SNA 2008) in 2017, by Order of Rosstandart dated April 21, 2016 N 458, direct and reverse keys were developed between the editions of OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian classifier of fixed assets;
- with the introduction from January 1, 2017 of the new All-Russian classifier of fixed assets OKOF OK 013-2014 (SNA), during the transition period between financial years (inter-reporting period), operations to transfer the balances of fixed assets to new groupings, as well as operations to recalculate depreciation, should not be performed.
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
ABOUT INTRODUCTION
FIXED ASSETS (OKOF)
In connection with the introduction from January 1, 2017 of the new All-Russian Classifier of Fixed Assets (OKOF), approved by Order of the Federal Agency for Technical Regulation and Metrology dated December 12, 2014 N 2018-st "On the adoption and implementation of the All-Russian classifier OK 013-2014 (SNA)" (hereinafter - OKOF OK 013-2014 (SNA 2008)), the Ministry of Finance of the Russian Federation reports.
The objects of classification in OKOF OK 013-2014 (SNA 2008) are fixed assets.
Fixed assets include produced assets used repeatedly or continuously over a long period of time, but not less than one year, for the production of goods and services.
OKOF OK 013-2014 (SNA 2008) is designed to provide information support in the framework of the transition to the classification of fixed assets adopted in international practice on the basis of the SNA 2008, to assess the volume, composition and condition of fixed assets, to implement a set of accounting functions for fixed assets , implementation of international comparisons on the composition of fixed assets, as well as the calculation of various economic indicators, including capital intensity, capital-labor ratio, capital productivity, etc.
For the purposes of budgetary (accounting) accounting by public sector organizations, OKOF OK 013-2014 (SNA 2008) is applied in cases provided for by federal standards, unless otherwise established by the authorized bodies of state regulation of accounting (introduction of OKOF OK 013-2014 (SNA 2008) in 2017 year).
Instructions for the use of the Unified Chart of Accounts for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n (hereinafter - Instruction 157n) provides for the use of the All-Russian classifier of fixed assets to determine the analytical accounting of fixed assets when they are registered.
At the same time, fixed assets accepted for accounting (budgetary) accounting as part of fixed assets before January 1, 2017 are subject to reflection in accounting (budgetary) accounting in accordance with Instruction 157n with grouping in accordance with OK 013-94 and the useful life of these objects, established from taking into account the provisions of Decree of the Government of the Russian Federation of January 1, 2002 N 1 "On the classification of fixed assets included in depreciation groups" (as amended before 01/01/2017).
The grouping of fixed assets accepted for accounting (budgetary) accounting from January 1, 2017 should be carried out in accordance with the grouping provided for by the All-Russian Classifier of Fixed Assets OKOF OK 013-2014 (SNA)) and the useful lives determined by the provisions of the Decree of the Government of the Russian Federation dated January 1, 2002 N 1 "On the classification of fixed assets included in depreciation groups" (as amended by the Decree of the Government of the Russian Federation dated July 7, 2016 N 640).
In order to switch from the use of the old OKOF OK 013-94 in 2016 to the new OK 013-2014 (SNA 2008) in 2017, by order of the Federal Agency for Technical Regulation and Metrology dated April 21, 2016 N 458 (hereinafter - Order N 458) direct and reverse keys were developed between the editions of OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian classifier of fixed assets.
In case of contradictions in the application of the direct (reverse) transitional keys approved by Order N 458 and OKOF OK 013-2014 (SNA), as well as the absence of positions in the new OKOF OK 013-2014 (SNA) codes for accounting objects previously included in groups of material assets that, according to their criteria, are fixed assets, the commission for the receipt and disposal of assets of the accounting entity can make an independent decision on attributing these objects to the corresponding group of OKOF OK 013-2014 (SNA) codes and determining their useful lives.
Please note that with the introduction from January 1, 2017 of the new All-Russian classifier of fixed assets OKOF OK 013-2014 (SNA), during the transition period between financial years (inter-reporting period), operations to transfer the balances of fixed assets to new groupings, as well as operations in terms of depreciation.
In relation to material assets that, in accordance with Instruction 157n, relate to fixed assets, but these assets were not included in OKOF OK 013-2014 (SNA 2008), in this case, such objects are taken into account as with a grouping according to the All-Russian Classifier of Fixed Assets OK 013-94.
If, according to the classifier OKOF OK 013-2014 (SNA 2008), material assets are classified as fixed assets, but in accordance with clause 99 of Instruction 157n, these assets are classified as inventories (despite the fact that these objects are more than 12 months old), such objects are accepted for accounting in accordance with Instruction 157n as part of inventories.
