Split system Classifier of fixed assets 2020: necessary documents, fresh amendments
Air conditioning is a device responsible for creating and automatic maintenance in closed rooms of all or individual parameters: temperature, humidity, cleanliness, air speed.
Household air conditioners based on their design can be divided into three groups: window, mobile and split systems. The first two types, as a rule, consist of one device. a monoblock.
Split systems include at least two blocks: external (noisy part of the system) installed on the street and internal, placed directly in the room. These blocks are connected by a pipeline through which Freon flows. Several internal ones can be connected to the outer block-such a system is called a multi-split system.
Split systems are currently most popular, they are most often installed in office rooms.
Until 2017, domestic air conditioners (code 16 2930274) were included in OKOF (OK 013-94 ) as part of the “Production and Commercial Inventory” group. On the basis of this institution, these objects were attributed to the inventory.
Since 2017, in OKOF (OK 013-2014 ), household air conditioners have not been directly mentioned. The transition key from the old classifier to the new  proposes, according to these objects, select the most suitable code from the range 330.28.23. 330.28.29 new classifier. Such is code 3184.108.40.206.190 “Equipment for air conditioning other, not included in other groups”. Thus, according to the current classifier, household air conditioners should be considered equipment.
According to the explanations of the Ministry of Finance, if the object is not explicitly mentioned in the new OKOF, and when applying transitional keys there were contradictions, the commission on the receipt and disposal of the assets of the institution independently decides to assign such an object to the corresponding group of fixed assets (letter from 27.12.2016 2-07-08/78243).
In our opinion, the decision to attribute the household air conditioner to code 3220.127.116.11.190 and it is advisable to fix it as part of the Machine and Equipment group in accounting policy.
Innovations of 2017
In 2017, a government decree 40 of 07.07.2016. a new classifier of fixed assets was adopted. The document applies to fixed assets that are commissioned from 01.01.2017. Those companies that have an OS accepted for accounting in previous periods, there is no need to determine the SPI again. old rules apply for them.
Thus, when buying property such as a split system in 2017, the useful life will be associated with the new editorial board of the classifier.
Split system OKOF 2022 Amortization group as amended
Accordingly, the useful life of the household air conditioner is set in the interval of 3 years and 1 month to 5 years. Justification with 01.01.2022 The 3rd group of fixed assets includes (classification of fixed assets included in depreciation groups): Code of OKOF 330.28.29-Machines and equipment of general purposes are other, not included in other groups (diesel and diesel generators with a cylinder with a diameter of more than 120-160 mm inclusive (diesel and diesel generators drilling); household appliances). Household air conditioning belongs to household appliances.
The company purchased air conditioners in the office I accept them for accounting as fixed assets whether air conditioners belong to the group of fixed assets “Office Equipment” ? Answer ordinary office air conditioners correspond to OKOF 16 2930274 “Household air conditioners, electric air cookers” (class 16 2930000) and belong to the third depreciation group (property with a useful life of more than 3 years to 5 years inclusive).
In 2022, innovations appeared in the procedure for determining the depreciation group of climatic technology, which should be paid attention to. To create comfortable conditions at the workplace today, almost every organization acquires and sets the air conditioner. This technique has been operating for more than a year and costs a lot, so the accountant includes it in fixed assets.
/ / 05.03.2022 4,406 Views 08.03.2022 08.03.2022 08.03.2022 New OKOF and fixed assets accepted for accounting after January 1, 2022, grouping of fixed assets that are accepted for accounting from January 1, 2022, must comply with the new OKOF, and the useful life of the Government Decree of January 1, 2002 (as amended (as amended After January 1, 2022). Air conditioner which OKOF 2022. 700 “Objects of intellectual property”. Some of the listed types of fixed assets are divided into subspecies.
However, the question arises to what depreciation group the air conditioner belongs to accounting in 2022. In the new classifier of information about air conditioners and split systems, there are no systems, but there are still “household appliances”. Thus, for the air conditioning system adopted in 2022, the depreciation group was established again, like the third, and did not undergo changes. The accountant can also be guided by technical documentation and recommendations of the producer.
Review of the air conditioning market
Further, we will consider the features of air conditioners included in the first group. Daikin includes two “warm” inverter models with a capacity of 3.0 and 3.8 kW. Their features: FTN-S and FTS-B series.
Outdated series, inferior in their characteristics of the FTK (X) S-C series, but having a higher cost. The assembly is carried out in Belgium, Thailand and Japan, the standard guarantee. 3 years.
Fujitsu General, in addition to a wide line of household split systems, semi-industrial air conditioners of channel, cassette and underground type, as well as multi-zone VRF systems, are produced by the Fujitsu brand.
The assembly is carried out at its own factories in Thailand and Japan.
Mitsubishi Heavy Assembly is carried out at its own factories in Thailand and Japan. Panasonic disadvantage of this brand, in our opinion, is the organization of the service. in the first group only Panasonic is repaired not by dealers, but by company service centers (more about two types of service organization is described below). Consider the features of some air conditioners included in the second group.
Kentatsu McQuay while McQuay air conditioning are very attractive. lower than analogues of European production. The assembly is made at its own plant in Malaysia. Hyundai / Winia Airwell in the quality and reliability of the air conditioners of Israeli and American manufacturers, we do not have reliable information.
In general, we can say that these air conditioners are more likely to the third group than to the second.
Before buying the air conditioner, we advise you to ask how and at what time the air conditioner will take place, who carries warranty obligations. a seller or a company service center.
Household air conditioning (depreciation group, OKOF)?
ten.08.2011 Organization applies a general taxation regime. What is the procedure for determining the useful life of the split system (air conditioning) in the accounting and tax accounting?
Having considered the question, we came to the following conclusion:
In our opinion, the split system can be attributed to the third depreciation group with a useful life of more than 3 to 5 years inclusive.
258 of the Tax Code and taking into account the classification of fixed assets included in the depreciation groups (hereinafter. the classification) approved by the Government Decree of 01.01.2002 N 1.
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When assigning an object of fixed assets as a depreciation group in classification, one should be guided by the All-Russian Classifier of fixed assets OKOF (OK 013-94), approved by the Decree of the State Standard of Russia from 26.12.1994 N 359.
It should be noted that neither in the classification nor in the ocher of the split systems are not directly named.
At the same time, it must be borne in mind that the split system is, in fact, the same air conditioner, consisting of external (compressor-confenscrator) and internal (evaporative) blocks. The external block of the split system is usually mounted on the facade of the buildings, the internal-indoors.
According to OKOF, air conditioners, electric heaps (code 16 2930274) belong to the group “Domes of domestic” (code 16 2930000). In turn, in accordance with the classification, household appliances (code 16 2930000) belong to the third group of depreciable property with a useful life of more than 3 years and up to 5 years inclusive.
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Given the above, we believe that the split system can be attributed to the third depreciation group with a useful life of more than 3 to 5 years inclusive.
According to p. 6 tbsp. 258 of the Tax Code 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 manufacturers (letters of the Ministry of Finance of Russia from 25.01.2010 N 03-03-06/1/21, from 16.eleven.2009 N 03-03-06/1/756).
Determination of the useful life in accounting
In accordance with. 17 PBU 6/01 “Accounting for fixed assets” (hereinafter. PBU 6/01), approved by order of the Ministry of Finance of Russia from 30.03.2001 N 26n, the cost of fixed assets is repaid by accruing depreciation.
According to p. 4 PBU 6/01 In accounting, the useful life is the period during which the use of fixed assets of fixed assets brings the organization economic benefits (income).
over, according to p. 20 PBU 6/01 in accounting, when accepting fixed assets to accounting for facilities, is determined by the organization independently based on:. the expected period of use of this object in accordance with the expected performance or power;. the expected physical wear, depending on the operating mode (number of shifts), natural conditions and the influence of the aggressive environment, the repair system;.regulatory and other restrictions on the use of this facility (for example, lease term).
Thus, in accounting, the useful life of the OS object can be determined by the organization independently. When setting a useful life, all of the provided for in P. 20 PBU 6/01 restrictions.
It should be noted that the classification of fixed assets established for the purpose of determining the useful life in tax accounting may (but is not obliged) to use it when determining the useful life for accounting purposes, which is specifically indicated in p. 1 Decree of the Government of 01.01.2002 N 1.
The answer was prepared by: Expert of the Legal Consulting Service Guarantor Member of the House of Tax Consultants Stepova Yana
Response Quality Control: Reviewer of the Legal Consulting Service Guarantor Professional accountant Svetlana Svetlana
By Semen Zelkin / 21st July, 2018 / Insurance / No Комментарии и мнения владельцев and Opinion Opinions
In turn, in accordance with the classification, household appliances (code 16 2930000) belong to the third group of depreciable property with a useful life of more than 3 years and up to 5 years inclusive.
Given the above, we believe that the split system can be attributed to the third depreciation with the useful life of more than 3 to 5 years inclusive.
Determination of the useful life in accounting
We mount in the building “System of internal air conditioning”.
As I understand it, it is a set of air conditioners (split systems). Office premises, the system is not an inseparable improvement.
Either attribute to “household air conditioners” with a period of 3 to 5 years, or “14,2919020 air conditioning and refrigeration equipment (except for household)”, which previously belonged to the group from 5 to 7.
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Depreciation groups and useful life.
Determination of the shock.absorb and useful life of the OKOF code:
Classification by one table in MS Excel format, 51kb download
- OKFS on the TIN Search for OKFS code by TIN
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- Contractor check
Information about counterparties from the database of the Federal Tax Service
Transfer of the Classifier Classifier to the OKOF2 code
Reflect the costs in “profitable” tax accounting
So, the fact that the costs of buying and installing air conditioners are justified, we have already proved. Let us now consider more details on how to consider such expenses in tax accounting. It is necessary to decide what air conditioning is: the main remedy or not. It would seem that everything is simple: we look at the cost of the air conditioner and compare it with the limit established by the Tax Code for the depreciable property. However, the peculiarity of air conditioners (split systems) is that the cost of their installation can be quite expensive (unless, of course, you decide to buy “window” mobile air conditioners that do not require installation at all). And the installation price we must include in the initial cost of our climatic technology. The specialists of the financial department adhere to a similar position.
Of the authoritative sources of Bakhvalov a.With., The Ministry of Finance of Russia “Expenses for the installation of the air conditioner relate to expenses for bringing the specified fixed asset to the state in which it is suitable for use, and are included in its initial cost. Even if the cost of the air conditioner himself is less than the limit for the depreciable property (that is, not more than 40,000), but the total amount of expenses for the purchase of the air conditioner and its installation exceeds this limit, the organization must take into account the air conditioner as the main means “.
Therefore, first you need to determine the cost of the air conditioner together with the installation (as well as taking into account other related costs for the purchase and installation) and only then choose the accounting option: (if) the cost of the air conditioner with the installation will be less or equal to 40,000, then you include such costs to others The costs aimed at ensuring normal working conditions, and write off at a time in the month in which the air conditioner will be commissioned (subparagraph 7 p. 1 tbsp. 264 NK); (if) the cost of the air conditioner with the installation exceeds 40,000, then take into account it as the main remedy (paragraph 1 of Art. 256, p. 1 tbsp. 257 NK). By the way, air conditioners (like other household appliances) belong to the 3rd depreciation group with a useful life of more than 3 years and up to 5 years inclusive (classification of fixed assets included in depreciation groups. Decree of the Government of 01.01.2002 N 1).
Accounting and tax accounting
Expenses for the acquisition of air conditioning. the object of fixed assets, which does not require installation, in accounting are first always taken into account on account 08 “investing in non.current assets”, and requiring installation. On account 07 “Equipment for installation”. Further in accordance with P.P.4 and 5 PBU 6/01 “Accounting for fixed assets” (approved. Order of the Ministry of Finance of Russia dated March 30, 2001. N 26N) The air conditioner is subject to registration as an object of fixed assets (except when it is purchased for sale or not intended for use in production, performance of work, provision of services or for managerial needs), since its useful life is at least 12 months.
Note! The equipment that requires installation also includes equipment, entered only after assembly of its parts and attaching to the foundation or supports, to the floor, interference ceilings and other supporting structures of buildings and structures, as well as the complexes of spare parts of such equipment. The composition of this equipment includes instrumentation or other devices designed for installation as part of the installed equipment.
In tax accounting, air conditioning, the initial cost of which exceeds 10,000, is recognized as depreciable property. If the cost of the air conditioner does not exceed 10,000, then the costs of its acquisition are included in the composition of material costs in the full amount when commissioned (PP.3 p.1 tbsp.254 of the Tax Code) and in full reduce the tax base of the current reporting (tax) period (p.1 and 2 st.318 NK).
Equipment with the OKOF Code 16 2930000 includes “household air conditioners” (OKOF Code 16 2930274). Since the type of fixed assets “household air conditioners” (OKOF Code 16 2930274) is part of the class of fixed assets of the OKOF 16 2930000 “Domestic devices”, the air conditioner belongs to the 3rd depreciation group. The useful life of the household air conditioner is set in the interval of 3 years and 1 month to 5 years
The third depreciation group. property with a useful life of more than 3 years to 5 years inclusive.
Shock absorption group. a group of depreciable property (fixed assets and intangible assets), formed on the basis of the useful life of. The main purpose of the depreciation group is to determine the useful life of the object.
Air conditioners, ventilation equipment as the main tool
Air conditioners are called air conditioning installations equipped with a fan with an engine and devices for changing the physicochemical properties of air, that is, for changing the temperature and humidity. In order to ensure favorable working conditions, many companies acquire and install air conditioners and various ventilation equipment in office premises. These objects, as well as other property of the organization, should be taken into account both for the purpose of the accounting and for tax accounting of the organization. We will talk about the features of accounting for such objects in this article. To date, industry and trade offer many different types of air conditioning, these are window or monoblock air conditioners, consisting of one block installed in the window opening, and split systems consisting of an external and internal units interconnected by an electric cable and Copper pipes, through which Freon circulates, channel or central air conditioners installed behind a suspended ceiling, cassette air conditioners, floor or cabinet air conditioners, VRF and VRV air conditioning systems, which are, in fact, a split system with fundamentally new opportunities. According to the generally accepted classification, trademarks of air conditioners in quality and consumer characteristics, as well as in decreasing cost, can be arranged as follows:. Business class air conditioners: Daikin, Carrier, Traany, York, Mitsubishi Electric, Mitsubishi Heavy, Fujitsu, Panasonic, Chofu, Delonghi;. First class air conditioners: General, Hitachi, Sanyo, Sharp, Toshiba;. Economic class conditioners: Daewoo, Hyundai, LG, Samsung and others. As a rule, air conditioners and ventilation equipment are taken into account as objects of fixed assets. But not every asset acquired by the organization can be directly taken into account as the main means. As practice shows, many types of the named equipment require preliminary installation and adjustment, and the inclusion in the composition of the fixed assets requiring installation is carried out after their acceptance from installation and commissioning. When forming information on fixed assets, they are guided by the accounting Regulation “Accounting for fixed assets” of PBU 6/01, approved by order of the Ministry of Finance of Russia of March 30, 2001. N 26n (hereinafter. PBU 6/01). To accounting as objects of fixed assets according to P. 4 PBU 6/01 accepts assets in respect of which four conditions are met at the same time: 1) the object is intended for use in the production of products, when performing work, providing services, for the management needs of the organization, for leasing; 2) the object is intended for use over a duration of over 12 months or the usual operating cycle, if it exceeds 12 months; 3) the organization does not imply subsequent resale of the object; 4) the object is able to bring the organization economic benefits (income) in the future. If the acquired equipment is satisfied with the listed conditions, then after work on its installation it can be credited to the fixed assets of the organization. Equipment requiring installation, in accordance with the account of accounts of financial and economic activities of organizations and instructions for its application, approved by order of the Ministry of Finance of Russia of October 31, 2000. N 94n, taken into account on account 07 “Equipment for installation”. According to the debit of account 07 “Equipment to the installation” reflects the receipt of equipment from the supplier in correspondence with the credit of account 60 “Settlements with suppliers and contractors”. The amount of VAT presented by the supplier is reflected in the debit of account 19 “Value added tax on acquired values” and credit of account 60 “Settlements with suppliers and contractors”.
note! The amount of VAT reflected on account 19 “Value added tax on acquired values”, organization. VAT taxpayer has the right to deduct on the basis of. Art. 171, 172 GL. 21 of the Tax Code of the Russian Federation (hereinafter. NK). If the organization is not a VAT payer, the cost of purchased equipment will be taken into account on account 07 “Equipment for installation”, taking into account the amount of VAT presented by the supplier.
Regarding the moment at the deduction, the amount of VAT on purchased equipment requiring installation can be deducted, there is a lot of disputes. For example, the tax authorities who verified the taxpayer were denied the reimbursement of the amount of VAT on acquired equipment. The basis for such a decision was the fact that the equipment was accepted for accounting for account 07 “Equipment for installation”, which is confirmed by an act of acceptance-transfer and a retro-supply statement to the specified account. In the resolution of the FAS of the North Caucasus District of January 16, 2008. N F08-8924/07-3340A The court pointed out the failure of the arguments of the tax authority, citing the decision that according to P. 1 tbsp. 172 of the Tax Code of the deductions of the amounts of VAT paid during the import of fixed assets to the customs territory of the Russian Federation, including equipment for installation, are carried out in full after accepting fixed assets, including equipment for installation. The above wording means that the deduction of the amount of VAT presented by the sellers to the taxpayer upon purchase or the equipment paid to the customs territory of the Russian Federation for installation is fully carried out after accepting this equipment. According to the rules of accounting, equipment requiring installation, in accordance with P. P. 1, 3 PBU 6/01 does not apply to fixed assets and is taken to account on account 07 “Equipment for installation”. However, the procedure for accepting fixed assets, equipment for installation (including what kind of equipment requires installation is accepted by tax legislation is not established, it is determined by the above accounting rules. Thus, taking into account the equipment acquired by the organization on account 07 “Equipment to the installation” indicates its proper capitalization (accounting). Actual payment of goods, acceptance of goods, their capitalization in accounting are confirmed by the materials of the case. Under such circumstances, the conclusion of the court on the presence of a legal basis for the organization to deduct the amounts of VAT complies with the norms of C. 21 “Value Added Tax” of the NK Transfer of Equipment to Installation is reflected in the record of the debit of account 08 “investing in non-current assets”, subaccount 08-3 “Construction of fixed assets”, and credit of account 07 “Equipment for installation”. Sub-account 08-3 “Construction of fixed assets” takes into account, in particular, the cost of installing equipment, the cost of equipment transferred to the installation. The costs of acquiring equipment and other fixed assets that do not require installation are taken into account on subaccount 08-4 “The acquisition of fixed assets”. Most often, the installation of air conditioners and ventilation equipment is carried out by specialized installation organizations with special equipment and qualified specialists. The work is carried out on the basis of a contract concluded in accordance with the norms of civil law between the customer and the contractor. Delivery of the result of work by the contractor and acceptance by the customer are drawn up by an act signed by both parties.