Okof depreciation group. To which okof code should this equipment be attributed? Okof on the heat energy meter

Please, help to understand the following situation. Our institution has in operational management the 2nd floor in a 2-storey building. On the ground floor of the building there is a heat energy meter installed by our organization. Under what article should this equipment be credited? 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 belongs to us, because the meter is installed on the 1st floor, i.e. on the territory of another owner) or is it inventory? Is it possible to apply paragraph 99 of Instruction 157n in this case? This equipment could only be put into operation after assembling its parts and attaching it (inset) to the heating system of the building. In addition, the equipment was registered at the city's heating network institution and assigned to the building. In other words, if it is removed and disassembled, it will no longer be possible to use it for its intended purpose, it will not serve the purpose (calculation of Gcal) for which it was installed.

Answer

We determine correctly the OKOF code and the depreciation group for the control unit and commercial metering of thermal energy - read the article.

Question: Node for management and commercial accounting of thermal energy. Our organization is engaged in the trade of non-food products. We ordered a node project, purchased materials, the contractor installed the node. The initial cost is 150 thousand rubles.

Answer: According to the classifier OKOF code

Answered by Alexander Sorokin,

recommendations ".

330.26.51.52 - "Instruments for measuring or controlling the flow, level, pressure or other variable characteristics of liquids and gases."

According to the classification of fixed assets, this is the third depreciation group, the useful life is from 3 to 5 years, code

330.26.51.66 "Tools, instruments and machines for measuring or checking, not included in other groups"

Rationale

Decree of the Government of the Russian Federation of 01.01.2002 No. 1 On the Classification of Fixed Assets Included in Depreciation Groups

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

Instruments and apparatus for measuring or detecting ionizing radiation

Instruments for measuring electrical quantities without a recording device

electrical measuring instruments laboratory analog portable combined

Devices for monitoring other physical quantities

instruments for measuring field strength and radio interference; radio measuring generators

Instruments and apparatus for physical or chemical analysis, not included in other groups

moisture meters for gases, non-aqueous liquids, solids and granular substances

Other instruments and apparatus for measurement, control and testing

equipment for electric and radioactive logging

Instruments and apparatus for automatic regulation or control, hydraulic or pneumatic

Instruments, appliances and machines for measuring or checking, n.e.c.

other than fixed assets included in other groups

Thermostats, pressure stabilizers and other instruments and apparatus for automatic regulation or control

Answered by Alexander Sorokin,

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

“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, 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 return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, look at

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

To which OKOF code should this equipment be attributed?

After reviewing, we came to the following conclusion:

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

Rationale for the conclusion:

According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property is recognized as property that is owned by the taxpayer and is not used by him to generate income and the value of which is repaid by depreciation, as well as with a useful life of more than 12 months and an initial 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 the object of fixed assets serves to fulfill the objectives 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 of 01.01.2002 N 1.

When attributing an object of fixed assets 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 the Decree of the State Standard of Russia of December 26, 1994 N 359.

In the Rules for accounting for thermal energy and heat carrier (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 a heat network and distributing a heat carrier by type of heat consumption. Metering devices are devices that perform one or more functions: measuring, accumulating, storing, displaying information about the amount of thermal energy, mass (or volume), temperature, coolant pressure and the operating time of the devices themselves.

The Rules for the technical operation of thermal power plants (approved by order of the Ministry of Energy of the Russian Federation of March 24, 2003 N 115) contain the concept of "individual heat point" - this is a heat point designed to connect heat consumption systems of one building or part of it. At the same time, a heating point is a complex of devices located in a separate room, consisting of elements of thermal power plants that ensure the connection of these to the heating network, their performance, control of heat consumption modes, transformation, regulation of the parameters of the coolant.

However, neither the Classification nor the OKOF explicitly names such an item of fixed assets as an "individual heat point". At the same time, based on the purpose of the ITP, which consists in the transfer, heat metering and regulation of heat supply for a building or part of it, it is natural to attribute it to public utilities. 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.

In subsection OKOF 14 0000000 "Machinery and equipment" are presented, in particular:

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

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

Thus, we believe that an individual heat point with metering devices and automatic control of heat supply can be assigned to the fourth depreciation group (property with a useful life of more than five years to seven years inclusive) according to the 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 specified in depreciation groups, the useful life is set by the taxpayer in accordance with the technical specifications or recommendations of manufacturers. And therefore, in order 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, determine the useful life for it yourself (see , for example, letters of the Ministry of Finance of Russia of 01.25.2010 N 03-03-06 / 1/21, of 11.16.2009 N 03-03-06 / 1/756, as well as a letter of the Ministry of Economic Development and Trade of the Russian Federation of 08.15.2006 N D19-73). If it is impossible to determine the useful life of the fixed asset using these documents, then you can contact the manufacturer with a corresponding request.

For your information:

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

The expected life of this facility in accordance with the expected performance 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, the lease term).

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

It should be noted that the Classification of fixed assets established for the purposes of determining the useful lives in tax accounting, the organization can (but is not obliged to) use when determining the useful lives for accounting purposes, as specifically indicated in paragraph 1 of the Decree of the Government of the Russian Federation dated 01/01/2002 No. 1.

Experts of the Legal Consulting Service Alexander Kalashnikov, Elena Melnikova

How to correctly determine the OKOF code of the fixed asset: which OKOF code to attribute the heat metering unit to - read the article.

Question: Tell me where to include the heat energy metering unit according to the Classifier of fixed assets.

Answer: The heat energy metering unit can be attributed to 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 "Meters, batchers and high-speed flow meters", the useful life is from 3 to 5 years.

Answered by Alexander Sorokin,

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

“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, 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 return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, see the recommendations.

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

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 contacting the Ministry of Economic Development of Russia with a corresponding request.

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 ascending 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 specified in the Classification, then its useful life can be determined 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 contacting the Ministry of Economic Development of Russia with a corresponding request. Such recommendations are contained in the letter of the Ministry of Finance of Russia dated November 3, 2011 No. 03-03-06/1/711.

In addition, in such situations, depreciation can be charged according to uniform standards approved by Decree 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 such an approach (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation dated January 11, 2009 No. VAS-14074/08, the decisions of the FAS of the West Siberian District of May 5, 2012 No. A27-10607 /2011, Far Eastern District dated May 19, 2010 No. А16-1033/2009 and December 29, 2009 No. Ф03-5980/2009, North-Western District dated September 15, 2008 No. А21-8224/2007).