Okof 330.32 50.50 useful life. Okof for medical equipment and tools. Applying a new classifier

OKOF for medical equipment and instruments
By virtue of paragraphs 45, 53, 57 of Instruction No. 157n, accounting entities group fixed assets and intangible assets for the purposes of accounting (budgetary) accounting by types of property corresponding to subsections of the classification, OKOF. In other words, OKOF is used to determine the analytical account for accounting for fixed assets when they are registered.

In conjunction with the OKOF, the Classification of fixed assets is used, in accordance with which the useful life of an accounting object is determined for depreciation in accounting and tax accounting. It should be noted that this document was changed and OK 013-2014 (SNA 2008) was used when breaking down property into depreciation groups.

In order to correctly apply both documents in practice, consider the structure of the new OKOF.

Structure of OK 013-2014 (SNA 2008)

The new classifier includes seven generalizing types of fixed assets:

- 100 "Residential buildings and premises";

– 200 “Buildings (except residential) and structures, expenses for land improvement”;

- 300 "Machinery and equipment, including household inventory, and other objects";

- 400 "Weapon Systems";

- 500 "Cultivated biological resources";

- 600 "Expenses for the transfer of ownership of non-produced assets";

– 700 “Objects intellectual property».

Some of the listed types of fixed assets are divided into subspecies. For example, view 300 "Machinery and equipment, including household inventory, and other objects" is divided into the following subspecies:

Each subspecies of the type of fixed assets also has a detail. For example, subspecies 330.32.50 "Medical instruments and equipment" has subspecies:

Separate subspecies have clarifying positions. For example, code 330.32.50.21 “Therapeutic instruments and devices; breathing equipment” is detailed by the following positions:

	Name
330.32.50.21.111	Therapeutic instruments
330.32.50.21.112	Therapeutic equipment
330.32.50.21.120	Breathing equipment
330.32.50.21.121
330.32.50.21.122	Resuscitation devices
330.32.50.21.129	Other respiratory equipment, not included in other groups
330.32.50.30.110

Further, we draw the attention of readers to the fact that the new OKOF is applied when grouping fixed assets acquired and taken into account from January 1, 2017. In relation to old objects (accepted for accounting before 01/01/2017), it is not used, operations to transfer the balances of fixed assets to new groups are not performed. These clarifications are given in the Letter of the Ministry of Finance of the Russian Federation dated December 27, 2016 No. 02-07-08 / 78243.

Applying a new classifier

In order to more correctly and quickly switch to the use of OK 013-2014 (SNA 2008), Rosstandart issued Order No. 458 dated April 21, 2016, which approved transitional between the editions of OK 013-94 and OK 013-2014 (SNA 2008). This document contains:

- direct transitional key, providing for the transition from the old OKOF to the new one (Volume 1);

- reverse transition key, providing for the transition from the new OKOF to the old one (Volume 2).

Both transitional keys are presented in the form of tables, in which, for comparison, the codes and names of the positions of the old and new OKOF are indicated. For clarity, we present several positions from the direct transitional key.

Item name according to OK 013-94		Item name according to OK 013-2014 (SNA 2008)
Medical instruments
Probing instruments, bougienage		Medical products, including surgical, other
Medical kits		Medical products, including surgical, other
Radiotherapy, X-ray therapy and ultrasound devices and apparatus	330.32.50.21.110	Therapeutic instruments and equipment
Devices for inhalation anesthesia, lung ventilation, aerosol therapy, compensation and treatment of oxygen deficiency	330.32.50.21.121	Devices for inhalation anesthesia
Vacuum pressure devices for infusion and irrigation		Medical products, including surgical, other
Other instruments and apparatus for treatment		Medical products, including surgical, other
Medical furniture		Medical furniture, including surgical, dental or veterinary furniture, and parts thereof
Tables for medical institutions	330.32.50.30.110	Medical furniture, including surgical, dental or veterinary furniture, and parts thereof
Pharmacy tables	330.32.50.30.110	Medical furniture, including surgical, dental or veterinary furniture, and parts thereof
Pressure measuring instruments		Medical products, including surgical, other
Ophthalmic instruments		Medical products, including surgical, other
Other devices for functional diagnostics		Medical products, including surgical, other
Means of transportation and medical transportation (stretchers, trolleys, etc.)		Medical products, including surgical, other
Equipment for offices and wards, equipment for laboratories and pharmacies		Medical products, including surgical, other
Dental, denture, otorhinolaryngological equipment		Medical products, including surgical, other

Consider examples of the application of OK 013-2014 (SNA 2008).

Features of the application of the new OKOF

Next, let's pay attention to the explanations of the specialists of the Ministry of Finance (see letters dated December 27, 2016 No. 02-07-08 / 78243, dated December 30, 2016 No. 02-08-07 / 79584). They note the following. If material assets, which, in accordance with Instruction No. 157n, relate to fixed assets, are not included in OK 013-2014 (SNA 2008), then they are taken into account as fixed assets with a grouping in accordance with OK 013-94.

For example, by virtue of OK 013-94, medical enamelled cast-iron baths have code 14 2897401, however, in accordance with OK 013-2014 (SNA 2008), these accounting objects do not apply to fixed assets. In this regard, the health care institution accounts for them as part of fixed assets on the basis of the old OKOF as equipment on account 0 101 04 000"Cars and equipment".

If, according to OK 013-2014 (SNA 2008), material assets are classified as fixed assets, but based on paragraph 99 of Instruction No. 157n they are inventories (despite the fact that the useful life of these objects is more than 12 months), such objects are accepted for accounting in accordance with Instruction No. 157n as part of inventories.

For example, by virtue of the new OKOF, wheelchairs (except for parts and accessories) are classified as asset type 310 " Vehicles”, according to which they were assigned the code 310.30.92.20. At the same time, in accordance with paragraphs 99, 118 of Instruction No. 157n, disabled equipment and vehicles for disabled people are classified as inventories and are subject to reflection on account 0 105 06 000 "Other inventories" regardless of their useful life. Thus, on the basis of clause 34 of Instruction No. 157n, the decision to register wheelchairs as part of inventories is made by the commission for the receipt and disposal of assets created in the healthcare institution.

In addition, it should be noted that low-voltage electrical equipment (up to 1,000 V), in accordance with the definition of fixed assets given in OK 013-2014 (SNA 2008), does not apply to fixed assets. In particular, it includes: switches, knife switches, control and protection relays; starters, switches, magnetic amplifiers, control chokes; distribution panels, lighting boards, cathodic protection devices.

Let us briefly formulate the main conclusions.

1. When accounting for fixed assets acquired in 2017, one should be guided by OK 013-2014 (SNA 2008). In relation to old objects (accepted for accounting before 01/01/2017), it is not used, operations to transfer the balances of fixed assets to new groups are not performed.

2. If, according to the new classifier, material assets are classified as fixed assets, but in accordance with Instruction No. 157n they are material reserves, they are accounted for as material reserves.

3. Tangible assets that, by virtue of Instruction No. 157n, are classified as fixed assets, but are not included in OK 013-2014 (SNA 2008), are accepted for accounting as fixed assets with a grouping in accordance with OK 013-94.

fixed assets depreciation medical activities

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Depreciation of medical equipment

In order to determine the code of the acquired fixed asset (in this case, a tonometer (code 14 3311223)), we find the code in OK 013-94 and then look for this position in a direct transitional key from OK 013-94 to OK 0130-2014 (SNA 2008 ). For a tonometer, the indicated code is 330.32.50.50. The named property is subject to accounting on account 0 101 04 000 “Machinery and equipment”.

Important

In accordance with Instruction No. 174n, the following transactions are reflected in the accounting: Operation content Debit Credit Amount, rub. Accepted from the supplier material assets - blood pressure monitors 7 106 31 310 7 302 31 730 43 500 Payment for the delivered goods 7 302 31 830 7 201 11 61018 43 500 object into operation* 7,109 60,271 7,104 34,410 43,500

Okof: code 330.32.50.50

AND THE CONDITIONS OF ADMISSION OF CERTAIN TYPES OF MEDICAL DEVICES ORIGINING FROM FOREIGN COUNTRIES FOR THE PURPOSE OF PROCUREMENT TO SUPPORT STATE AND MUNICIPAL NEEDS” Russian Federation dated February 5, 2015 N 102 “On restrictions and conditions for admission certain types medical devices originating from foreign countries for the purposes of procurement for state and municipal needs” Deputy Minister of Finance of the Russian Federation Deputy Minister of Industry and Trade of the Russian Federation Deputy Minister of Health of the Russian Federation Deputy Head of the Federal Antimonopoly Service Last questions:

Question: Requirements medical organization and the recipes were destroyed according to the relevant acts.

Depreciation groups of fixed assets - 2018

Attention

Suppose that the commission has determined the useful life of the air conditioner to be 60 months. Thus, the monthly amount of depreciation deductions will be 750 rubles.

(45,000 rubles / 60 months).

Fourth depreciation group

Measuring instruments and apparatus for sanitary-hygienic and bacteriological examinations”;14 3311243 “Instruments and apparatus for clinical diagnostic laboratory examinations, except for analyzers”;14 3311244 “Instruments and apparatus for sanitary-hygienic and bacteriological examinations, except for measuring”;14 3311245 “Complexes and kits (sets) for clinical diagnostic laboratory research”;14 3311246 “Complexes and kits (sets) for sanitary and hygienic and bacteriological research”;14 3311247 “Auxiliary devices and apparatus for clinical diagnostic, sanitary and hygienic and bacteriological general-purpose research.” Thus, in our opinion, in accordance with the Classification, breathalyzers (breath meters, etc.) can be clearly included in the fourth depreciation group with a useful life of more than 5 years up to 7 years inclusive.

Okof 330.32.50 - medical instruments and equipment

However, we note that earlier household air conditioners in accordance with OK 013-94 were included in Sec. 16 "Production and economic inventory". For the purpose of comparability of accounting data with previously existing similar equipment, the institution's commission may decide to take into account new property as part of the production inventory on account 0 101 06 000 "Production and household inventory".

Source: http://www.audit-it.ru/articles/account/ Since January 1, 2017, OK 013-2014 (SNA 2008) "The All-Russian Classifier of Fixed Assets", approved by the Order of Rosstandart dated December 12, 2014 No. 2018-st, is in force (hereinafter - OK 013-2014 (SNA 2008)). Since the document is new, there are questions about its use.

In this material, we will consider the main provisions of this document and the procedure for its application in practice. Briefly about the application of OKOF By virtue of clauses 45, 53, 57 of Instruction No. 157n, accounting entities group fixed assets and intangible assets for the purposes of accounting (budgetary) accounting by types of property corresponding to the classification subsections established by OKOF.

In other words, OKOF is used to determine the analytical account for accounting for fixed assets when they are registered.

To what depreciation group do medical equipment belong?

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< … Главная → Бухгалтерские консультации → Основные средства Актуально на: 14 мая 2018 г. Основные средства (ОС) организации в зависимости от срока полезного использования (СПИ) этого имущества для целей налогообложения прибыли относятся к той или иной амортизационной группе основных средств (п.
1 st. 258 of the Tax Code of the Russian Federation). The useful life of fixed assets is determined by the organization itself, taking into account the special classification approved by the Government of the Russian Federation.

Which depreciation group include medical equipment in 2017

The fourth depreciation group is property with a useful life of more than 5 years up to 7 years inclusive. The fourth depreciation group includes property with a useful life of more than 5 years up to 7 years inclusive (p.
3 art. 258 of the Tax Code of the Russian Federation). The list of fixed assets belonging to the 4th depreciation group is specified in the Classification of fixed assets included in depreciation groups. Useful life The minimum useful life of the 4th depreciation group is 61 months (5 years and 1 month); The maximum useful life of the 4th depreciation group is 84 months (7 years).

Which depreciation group to include medical equipment

Group Section Depreciation periods Note First group Machinery and equipment all non-durable property with a useful life of 1 to 2 years inclusive tools for the prosthetic industry Second group Machinery and equipment property with a useful life of more than 2 years to 3 years inclusive technological equipment for the prosthetic industry Third group Machinery and equipment property with a useful life of more than 3 years up to 5 years inclusive equipment for the production of medical equipment and prosthetic industry products Fourth group Machinery and equipment property with a useful life of over 5 years up to 7 years inclusive, except for equipment for the production of medical equipment and prosthetic industry The entry in the classifier with the code 330.32.50 contains 2 clarifying (child) codes.

For example, code 330.32.50.21 “Therapeutic instruments and devices; breathing equipment” is detailed by the following positions: Code Name 330.32.50.21.111 Therapeutic instruments 330.32.50.21.112 Therapeutic equipment 330.32.50.21.120 Breathing equipment 330.32.50.21.121 Apparatus for inhalation anesthesia 330.32.50.21.122 Respiratory apparatus 330.32 50.21.129 Other breathing equipment, not included in other groups 330.32.50.30.110 Medical furniture, including surgical, dental or veterinary furniture, and parts thereof January 1, 2017. In relation to old objects (accepted for accounting before 01/01/2017), it is not used, operations to transfer the balances of fixed assets to new groups are not performed.

General purpose machinery and equipment Second group Over 2 years to 3 years inclusive Pumps for pumping liquids Third group Over 3 years to 5 years inclusive Radio-electronic means of communication Fourth group Over 5 years to 7 years inclusive Fences (fences) and reinforced concrete barriers Fifth group Over 7 years up to 10 years inclusive Timber industry facilities Sixth group Over 10 years to 15 years inclusive Water intake well Seventh group Over 15 years up to 20 years inclusive Sewerage Eighth group Over 20 years to 25 years inclusive Main condensate and product pipelines Ninth group Over 25 years to 30 years inclusive Buildings (except residential) Tenth group Over 30 years Residential buildings and structures How to determine the depreciation group To understand which depreciation group your fixed asset belongs to, you need to find it in the Classification.

Any receipt of an object of fixed assets (PF), whether it is a purchase, a gratuitous transfer or an exchange acquisition, entails the mandatory determination of a depreciation group, which is assigned based on the useful life of the property. It is during this period that the value of the property gradually becomes part of the company's costs. The accrued depreciation amounts are written off in one of four ways that are relevant for accounting for fixed assets, enshrined in the accounting policy of a particular enterprise.

Depreciation groups

Objects of fixed assets, when registered, are assigned to a specific depreciation group. There are 10 of them in total, they are listed in the OS classification by depreciation groups. The main criterion for combining property units into any of the depreciation categories is the useful life (SLI) of the object. It is determined by enterprises for each OF object, based on the expected useful period, operating conditions and regulations governing the use of property.

DPI is the main criterion for assigning an asset to one of the presented depreciation groups.

Group	FSI property
	From 1 year to 2 years
	From 2 to 3 years
	From 3 to 5 years
	From 5 to 7 years old
	From 7 to 10 years old
	From 10 to 15 years old
	From 15 to 20 years old
	From 20 to 25 years old
	From 25 to 30 years old
	Over 30 years

By general rules the organization amortizes the received asset during the FTI, determined by the Classifier (see table). If the company cannot find the object in the list, then the deadline is set based on the specifications of the asset or the manufacturer's recommendations. If the asset is manufactured in the company, then the company's specialists independently develop recommendations confirming the period of effective operation of the property. They are drawn up in any form. This may be an order of the head or another document that defines the STI of the asset. Consider the characteristic features of the property attributable to each depreciation group.

1 and 2 depreciation groups

The first depreciation group includes short-lived assets that wear out over a period of 1 year and 1 month to 2 years inclusive. Basically, these are types of property of the “Machinery and Equipment” category (OKOF 330.28 and 330.32), which combines tools and equipment for various areas production, the STI of which does not exceed 2 years.

The second depreciation group (AG) is represented by several types of property:

Machinery and equipment, incl. office, tunneling, hay harvesting machines, technological equipment for various industries (OKOF codes 330.28);
Vehicles with OKOF codes 310.29.10;
production and household equipment (sports facilities 220.42.99);
perennial plantations (520.00.10).

Assets related to the second AG have a FTI of 2 to 3 years. For example, this is exactly the useful life of the MFP (multifunctional devices) . Therefore, upon receipt of this asset, it is assigned the 2nd AG.

3 depreciation group: useful life

The third depreciation group combines assets, the DTI of which varies from 3 to 5 years. The range of assets depreciating during these periods is noticeably wider in comparison with the two above groups. In addition to the listed types of property, depreciation group 3 contains:

structures with codes OKOF 220.41.20, operated in various industries;
cars of different carrying capacity, motor vehicles, recreational boats, aircrafts(OKOF 310.29 and 310.30).

The AG of production equipment includes animal resources, among which, for example, circus or service dogs (510.01.49).

4 depreciation group: useful life

The fourth depreciation group includes assets, the DTI of which is from 5 to 7 years. It includes:

non-residential buildings (OKOF 210.00.00);
various structures, wells, power lines, technological pipelines (OKOF 220.41.20 and 220.42).

The section of machines of the 4th depreciation group is presented various types communication equipment and measuring instruments (OKOF 320.26 and 330.26), ES devices (330.27), machine tools (330.28; 330.29; 330.30).

The fourth depreciation group includes special vehicles, buses and trolleybuses (310.30).

In addition to the production inventory section, which includes communication equipment (330.26) and medical furniture (330.32), group 4 depreciation is charged on working livestock (510.01) and plant resources (520.00).

5 depreciation group: useful life

Depreciation group 5 covers property with a period of operation from 7 to 10 years. These include:

non-residential collapsible buildings (OKOF 210.00);
the category of structures, which includes the 5th depreciation group, includes structures of energy, petrochemical, metallurgical companies, timber industry, agricultural production and construction industry, heating network(OKOF 220.41.20), roads (220.42);
in the "Machinery and equipment" section, the fifth depreciation group includes steam boilers (OKOF 330.25), measuring, navigation equipment, tools and other devices (330.26), steam and gas turbines, cleaning machines (330.28), fire trucks (330.29), laying technician for railways (330.30;
transport of the 5th depreciation group includes large buses, autotractors with the OKOF code 310.29.

In addition, this group includes cultural plantations (520.00), land improvement costs (230.00), aircraft maintenance equipment (400.00), intellectual property (790.00).

6 depreciation group: useful life

This group lists assets, the FTI of which is from 10 to 15 years:

in the "structures" section, property with OKOF codes 220.25; 220.41 and 220.42;
dwellings (100.00);
machinery and equipment with OKOF codes 320.26; 330.00; 330.25; 330.26; 330.27; 330.28; 330.30;
sea vessels, railway wagons, electric locomotives, helicopters, aircraft (310.30), containers (330.29).

The sixth depreciation group includes cultivated plantations of stone fruits (520.00).

8 depreciation group: useful life

8 depreciation group combines assets, the effective use of which lasts from 20 to 25 years. For example:

non-residential buildings of lightweight masonry (OKOF 210.00);
construction industry facilities, product pipelines, railways (220.41), moorings and piers (220.42);
communication facilities (330.26);
cargo and passenger ships, locomotives, wagons, balloons (310.30).

10 depreciation group: useful life

This group includes assets with a service life of more than 30 years. These include non-residential buildings (OKOF 210.00) and residential (100.00), as well as:

structures not included in other groups (220.00);
power cables (320.26), floating structures (330.30), escalators (330.28);
ships and vessels - combined, cruise, floating docks (310.30);
windbreaks and plantings (520.00).

Classification is used to determine the useful life over which depreciation is charged for income tax purposes.

Classification can also be used for accounting purposes.

That is, in order to determine the depreciation group of the fixed asset, we first look for the name of our fixed asset object in the regulatory document - Classification of fixed assets included in depreciation groups.

10 depreciation groups are defined by paragraph 3 of Article 258 of the Tax Code of the Russian Federation:

The first depreciation group - all non-durable property with a useful life of 1 to 2 years inclusive;

The second depreciation group - property with a useful life of more than 2 years to 3 years inclusive;

The third depreciation group - property with a useful life of more than 3 years to 5 years inclusive;

The fourth depreciation group - property with a useful life of more than 5 years up to 7 years inclusive;

Fifth depreciation group - property with a useful life of more than 7 years to 10 years inclusive;

Sixth depreciation group - property with a useful life of more than 10 years to 15 years inclusive;

Seventh depreciation group - property with a useful life of more than 15 years to 20 years inclusive;

Eighth depreciation group - property with a useful life of over 20 years up to 25 years inclusive;

Ninth depreciation group - property with a useful life of over 25 years to 30 years inclusive;

The tenth depreciation group is property with a useful life of over 30 years.

Example

Determine the depreciation group of a personal computer.

In the Classification of fixed assets included in depreciation groups, approved. Decree of the Government of the Russian Federation of 01.01.2002 N 1 in the Second depreciation group states:

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).

Accordingly, the personal computer belongs to the second depreciation group. The useful life of a Personal Computer is set in the range of 2 years and 1 month and up to 3 years*.

* Assets worth up to 100,000 rubles can be written off as expenses at a time (clause 1, article 256 and clause 1, article 257 of the Tax Code of Russia (TC RF)).

Role of the OCOF

At the same time, only the Classification to determine the depreciation group of fixed assets is sometimes not enough. The fact is that in the Classification, groups of fixed assets are indicated up to the class level (that is, enlarged). And in economic activity we use types of fixed assets - that is, a more fractional division. For example, in the Classification you will not find an air conditioner, because "household air conditioners" is a type of fixed assets that is included in the class "household appliances".

The list of fixed assets by type is indicated just in the All-Russian Classifier of Fixed Assets (OKOF). This document does not define depreciation rates, but it allows you to determine which class of fixed assets a particular type belongs to. After that, based on the class of fixed assets, the depreciation group is determined according to the classification of fixed assets included in depreciation groups.

That is, in many cases, you need to find the type of fixed asset in the All-Russian Classifier of Fixed Assets (OKOF). Then, determine to which class (or subclass) this species belongs (according to the same OKOF). After that, find a certain class (subclass) of fixed assets in the Classification of fixed assets included in depreciation groups and, accordingly, determine the depreciation group.

OKOF has two versions:

All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008) - applied from January 1, 2017

All-Russian classifier of fixed assets (OKOF) OK 013-94 - was used until January 1, 2017.

Each of the above versions has its own approach to the formation of the OKOF code.

All-Russian classifier of fixed assets (OKOF) OK 013-2014 (SNA 2008)(applicable from January 1, 2017)

The OKOF adopts the following code structure:

XXX.XX.XX.XX.XXX

The first three characters correspond to the code for the type of fixed assets.

Subsequent characters correspond to codes from the All-Russian Classifier of Products by Type economic activity OKPD2 OK 034-2014 (CPE 2008) and can have a code length of two to nine characters, depending on the length of the code in OKPD2. When items from OKPD2 are included in the OKOF, an object of classification should be formed that can be used as fixed assets.

If the objects of fixed assets do not have the appropriate groupings in OKPD2 or in OKOF a different classification is required, the fourth and fifth characters of the OKOF code have the value "0".

Example of OKOF codes

310.00.00.00.000 VEHICLES

310.29 Motor vehicles, trailers and semi-trailers

310.29.10 Vehicles

310.29.10.2 Passenger cars

310.29.10.21 Vehicles with a spark-ignition engine, with a cylinder capacity not exceeding 1500 cm3, new

310.29.10.22 Vehicles with a spark-ignition engine, with a cylinder capacity exceeding 1500 cm3, new

310.29.10.23 Vehicles with compression-ignition internal combustion piston engine (diesel or semi-diesel), new

310.29.10.24 Other means of transport for transporting people

310.29.10.30 Vehicles for transporting 10 or more persons

All-Russian classifier of fixed assets (OKOF) OK 013-94(applied before January 1, 2017)

OKOF code of asset class is distinguished by the fact that the right three digits of such a code are zeros (for example, "Household appliances", 16 2930000).

OKOF code of subclass of fixed assets it is distinguished by the fact that the seventh digit from the left of the OKOF code must be equal to zero, and the remaining digits are not equal to zero (for example, "Buildings of woodworking enterprises", 11 4523020).

Example

We determine the depreciation group of the purchased household air conditioner. There is no such object in the Classification of Fixed Assets Included in Depreciation Groups (because there are enlarged groups of fixed assets up to the class level). In OKOF we find under the code 16 2930274 "Household air conditioners". This type of fixed assets is included in the class "Household appliances" with the OKOF code 16 2930000.

In the Classification of fixed assets included in depreciation groups, the group of fixed assets with the code 16 2930000 "Household appliances" belongs to the third depreciation group. This means that household air conditioner belongs to the third depreciation group (useful life over three and up to five years).

OKOF code structure consists of 9 characters (numbers). A space is placed between the second and third characters of the code.

The general structure of nine-digit codes for the formation of groupings of objects in OKOF is presented in the form of the following scheme:

X0 0000000 - section

XX 0000000 - subsection

XX XXXX000 - class

XX XXXX0XX - subclass

XX XXXXXXX - view.

If the object is not in the classifiers

Not all types of items of property, plant and equipment can be found in the Classification and in the OKOF. For those types of fixed assets that are not listed in these directories, the useful life is set by the taxpayer in accordance with specifications or manufacturers' recommendations (clause 6, article 258 of the Tax Code of Russia).

Example

Truck cranes are not listed in the Classification. In the acceptance certificate (certificate) it was stated that the service life of the crane is set at 1.5 shift work in passport regime for 10 years. Based on this, the taxpayer rightfully attributed the fixed asset to the 5th group (Resolution of the FAS of the Far Eastern District of May 19, 2010 N F03-3239 / 2010 in case N A16-1033 / 2009).

Example

The slot for the carriage of live fish is not listed in the Classification. "Slot for the transport of live fish" is a waterway used in the process of catching fish, both on the river and at sea. Based on the documents that the taxpayer had, the fixed asset was assigned to the 5th depreciation group (Resolution of the Federal Antimonopoly Service of the Far Eastern District dated December 29, 2009 N F03-5980 / 2009 in case N A24-5934 / 2008).

Additionally

Materials on the topic "Depreciation group"

Depreciation group

Classification of fixed assets included in depreciation groups

OKOF code - a numeric code assigned to fixed assets in accordance with the All-Russian Classifier of Fixed Assets (OKOF).

The main thing

OKOF - All-Russian classifier of fixed assets
300.00.00.00.000 - Machinery and equipment, including household inventory, and other objects
330.00.00.00.000 - Other machinery and equipment, including household inventory, and other objects
330.32.50 - Medical instruments and equipment
330.32.50.50 - Other medical products, including surgical ones

OKOF: code 330.32.50.50

Classifier: OKOF OK 013-2014
Code: 330.32.50.50
Name: Medical products, including surgical, other
Child elements: 0
Depreciation groups: 2
Direct transition keys: 69

Subgroups

Grouping 330.32.50.50 in OKOF is final and does not contain subgroups.

Depreciation groups

In the classification of fixed assets included in depreciation groups, code 330.32.50.50 is listed in the following groups:

Transition keys

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

OKOF OK 013-94	OKOF OK 013-2014
Code	Name	Code	Name
142946249	Other equipment, tooling, tools for assembly and assembly production of medical equipment products	330.32.50.50	Medical products, including surgical, other
142946250	Equipment, tooling, tools for loading and unloading, transport and storage of medical equipment products
142946259	Other equipment, tooling, tools for loading and unloading, transport and storage of medical equipment products
142946260	Equipment, fixtures, tools for the production, control and testing of medical equipment
14 3311000	Medical and surgical equipment
143311010	Medical instruments
143311100	Mechanized tools
143311101	Stitching tools
143311102	Powered cutting tools
143311109	Other mechanized tools
143311110	Stitching tools
143311120	Cutting and impact tools with a sharp (cutting) edge
143311130	Pushing tools
143311140	Multi-surface impact tools (clamping)
143311150	Probing instruments, bougienage
143311160	Medical kits
143311161	Sets for cardiovascular and abdominal surgery
143311162	Trauma kits
143311163	Otorhinolaryngological sets
143311164	Ophthalmic sets
143311165	Dental sets
143311166	Obstetric, gynecological, urological sets
143311167	Neurosurgical sets
143311168	General Purpose Kits
143311170	Traumatological instruments
143311180	Instruments for veterinary medicine, auxiliary instruments, various accessories and devices
143311020	Medical diagnostic devices and equipment (functional diagnostic devices; diagnostic devices: endoscopic, x-ray, radiodiagnostic, ophthalmic, auscultation, ultrasonic, infrared, ultraviolet and others; devices for sanitary-hygienic and bacteriological research; devices for clinical diagnostic laboratory research and others )
143311220	Measuring instruments for functional diagnostics
143311221	Devices for measuring bioelectric potentials
143311222	Means for measuring mass, force, energy, linear and angular quantities, temperature
143311223	Pressure measuring instruments
143311224	Instruments for measuring frequency, speed, acceleration, time intervals and displacement
143311225	Devices for the study of sound vibrations in human organs
143311226	Devices for measuring the volume and gas composition of exhaled and inhaled air and blood
143311227	Diagnostic signal generators
143311228	Measuring installations, complexes, signaling devices, recorders, indicators
143311230	Instruments and apparatus for diagnostics (except for measuring ones)
143311231	Endoscopic and magnifying instruments
143311232	X-ray medical diagnostic devices
143311233	Radiodiagnostic devices
143311234	Ophthalmic instruments
143311235	Devices for auscultation (listening)
143311239	Other devices for functional diagnostics
143311240	Instruments and apparatus for medical laboratory research
143311241	Analyzers of the composition and properties of biological fluids, medical
143311242	Measuring instruments and apparatus for sanitary-hygienic and bacteriological research
143311243	Instruments and apparatus for clinical diagnostic laboratory research, except for analyzers
143311244	Instruments and apparatus for sanitary-hygienic and bacteriological research, except for measuring instruments
143311245	Complexes and kits (sets) for clinical diagnostic laboratory research
143311246	Complexes and kits (sets) for sanitary-hygienic and bacteriological studies
143311247	Auxiliary instruments and apparatus for clinical-diagnostic, sanitary-hygienic and bacteriological studies of general purpose
143311261	Devices and devices for electrotherapy, low-frequency
143311262	High-frequency and quantum treatment devices
143311263	Instruments and apparatus for exposure to ultraviolet and infrared rays, endoscopes for treatment
143311267	Vacuum pressure devices for infusion and irrigation
143311268	Apparatus and devices for replacing the functions of organs and systems of the body
143311269	Other instruments and apparatus for treatment
143311040	Medical laboratory, sanitary and hygienic equipment, means of transportation and transportation
143311310	Sanitary-hygienic equipment, means of transportation and transportation
143311311	Disinfection equipment
143311312	Sterilization equipment
143311313	Washing equipment, sanitation equipment
143311314	Air purification and enrichment equipment
143311315	Means of transportation and medical transportation (stretchers, trolleys, etc.)
143311320	Equipment for offices and wards, equipment for laboratories and pharmacies
143311321	Equipment of offices and chambers
143311322	Dental, denture, otorhinolaryngological equipment
143311323	X-ray, radiological and traumatological equipment
143311324	Laboratory and pharmacy equipment

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

	Debit	Credit	Amount, rub.
Accepted from supplier material values– blood pressure monitors
Payment for goods delivered		7 201 11 610 18
Fixed assets accepted for accounting
Depreciation accrued when the facility is put into operation*

	Debit	Credit	Amount, rub.
Installed air conditioning in the dental clinic
Payment for the supply and installation of the air conditioner		2 201 11 000 18
The air conditioner is taken into account as a part of fixed assets*
Air conditioner depreciation**