From server to MFP: how to take into account unusual office equipment. Scanner to which depreciation group does the MFP depreciation group of fixed assets belong?

When purchasing a new office printing device, the question of how to place it on the balance sheet of the enterprise certainly arises. Confusion often arises regarding MFPs, since these devices simultaneously include a printing device, a fax machine, and a scanner. The OKOF code for a printer and scanner within one device is selected according to the maximum depreciation group of individual components, in this case we are talking about blueprinting equipment. Next, we describe in detail how OKOF is selected for new multifunctional office equipment, including the 2018 version of the classifier.

OKOF – features and principles of code selection

OKOF is an all-Russian classifier of fixed assets, which is used to account for fixed assets of an enterprise. Taken together, the use of certain codes helps government statisticians assess the nature and quality of enterprise property.

Laser printers and MFPs are classified as office equipment; their service life is 3-5 years. Timely write-off of depreciation cost allows the company to timely generate funds for the purchase of new equipment. The nature of the decrease in the value of fixed assets is described using the rules by which depreciation is carried out, where OKOF is the normative source.

Computers and printers - second depreciation group

According to the classifier of fixed assets, any digital printing devices that are computer peripherals can be classified into the following categories:

• OKOF code for a laser printer (since January 1, 2017) is 320.26.2, the category “Computers and peripheral equipment” includes personal computers, various peripheral devices, including printers. Code 320.26.20.13 is used if the printer has a central processor (by default on all modern models).
• OKOF code until January 1, 2017 – 14 3020000, category “Electronic computing equipment”.

On January 1, 2017, a new classifier of fixed assets came into force, it is also known as OKOF-2. Accordingly, new coding for fixed assets should be used, while the old classifiers continue to be valid. For quick translation, the OKOF-2 converter is used. At the same time, the new version also lacks the concept of a multifunctional device, and difficulties arise with coding the equipment.

MFP - third depreciation group

To register an MFI on its balance sheet, the tax regulator recommends using one of the options of the third depreciation group. The device is evaluated as a whole and individually, so that the maximum amount of depreciation is selected as a result.

Due to the lack of multifunctional devices in the classifier of fixed assets (2018 inclusive), to select OKOF its components are used: printer, scanner, copier and fax, if available, which subcategory should be selected:

• Printing devices belong to depreciation group II - 320.26.20.13;
• If a specialized device is installed that does not have a processor or other features, it may be classified as 330.28.99 “Special-purpose equipment not included in other groups” or 330.28.23.2 “Office equipment” not related to computer peripherals;
• Copiers and blueprinting equipment are classified in depreciation group III - 330.28.23.21, this subcategory includes contact copiers, including thermal copiers;
• Faxes also belong to the office equipment of the second group - 320.26.30.23 “Other telephone devices.”

Accordingly, the resulting OKOF code for the printer and MFP is 330.28.23.21. The depreciation life of a copier is 2-3 years.

Conclusion

Why is correct group selection required, and what coding should be done if not explicitly stated? We are talking about writing off depreciation value. According to the third category, equipment is written off within 2-3 years. On the one hand, this is true in large companies. On the other hand, modern peripherals are designed to operate for at least 3 years. The manager of the enterprise will not encourage the write-off of expensive color laser printing equipment with a scanner from fixed assets. What conclusion can be drawn from this?

The fact is that a multifunctional device can be classified as a computer peripheral and be operated according to the classifier for 3-5 years. With a high intensity of work in large offices, you can completely use the third category and write off a multifunctional black-and-white laser printing device with a copier in 2 years, otherwise you need to use subcategory 320.26.20.13 and write off, for example, an infrequently used color printing device in 5 years . There is no further clarification in the new 2018 version.

Answer

Multifunctional devices (MFPs) belong to the Third depreciation group.

The useful life of an MFP can be set in the range from over 3 years to 5 years inclusive.

Rationale

A multifunctional device (MFP) is a device with additional functions of a printer, scanner, fax machine, and copier.

Directly in the Classification of fixed assets included in depreciation groups, MFIs are not mentioned. At the same time, in this document in the Third Depreciation Group the copying means are indicated:

Code OKOF (version from 01/01/2017) 330.28.23.22 — Sheet-fed offset copying machines for offices

Code OKOF (version before 01/01/2017) 14 3010210 — Photocopying tools

MFPs also include printers and fax devices, which belong to the 2nd depreciation group:

Code OKOF (version from 01/01/2017) 330.28.23.23 - Other office machines (including personal computers and printing devices for them; servers of various capacities; network equipment for local computer networks; data storage systems; modems for local networks; modems for backbone networks)

OKOF code (version before 01/01/2017) 14 3020000 - Electronic computing equipment, 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.

Since the MFP is a single device, the maximum depreciation group of the included components should be used.

Accordingly, Multifunctional devices (MFPs) belong to the Third depreciation group, with a useful life of over 3 years and up to 5 years inclusive.

In the Resolution of the Moscow District Arbitration Court dated September 8, 2015 No. F05-12104/2015, the judges also came to the conclusion that MFIs belong to the third depreciation group. The same conclusion is in the Resolution of the 9th Arbitration Court of Appeal dated March 11, 2016 No. 09AP-4567/2016.

Some experts classify MFPs as OKOF code 320.26.20.15 - Other electronic digital computing machines, whether or not containing in one housing one or two of the following devices for automatic data processing: storage devices, input devices, output devices

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

Answer

A personal computer belongs to the Second Depreciation Group (property with a useful life of more than 2 years up to 3 years inclusive).

Accordingly, the useful life of a Personal Computer is set in the range from 2 years and 1 month to 3 years.

Rationale

The 2nd group of fixed assets includes (Classification of fixed assets included in depreciation groups):

Code OKOF (version from 01/01/2017) 330.28.23.23 - Other office machines (and printing devices for them; servers of various capacities; network equipment for local computer networks; data storage systems; modems for local networks; modems for backbone networks)

Code OKOF (version before 01/01/2017) 14 3020000 – Electronic computer technology, 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.

Note

It is interesting that OKOF classifies Computers and peripheral equipment under code 320.26.2 (320.26.20.14 - Electronic digital computers supplied as systems for automatic data processing). But, in the Classification of fixed assets included in depreciation groups, personal computers are directly designated in the second group of fixed assets in the note to Other office machines with OKOF code 330.28.23.23.

Therefore, a personal computer belongs to the second group of OS.

Additionally

Second depreciation group

Materials on the topic “Depreciation group”

Which depreciation group does the fixed asset belong to?

Depreciation group is a group of depreciable property objects (fixed assets and intangible assets), formed on the basis of useful lives. The main purpose of a depreciation group is to determine the useful life of an object.

Selecting a depreciation group for property with OKOF 320.26.20.13

Question:

We purchased a candy bar (computer) worth more than 100 thousand rubles, chose OKOF code 320.26.20.13, but there is no depreciation group. Can you tell me which shock absorption group this product belongs to?

Answer:

This monoblock (computer) should be classified as the second depreciation group.

Rationale:

Indeed, in the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1, code 320.26.20.13 “Electronic digital computers containing in one housing a central processor and an input and output device, combined or not” is not indicated for automatic data processing" according to OKOF OK 013-2014 (SNS 2008), adopted and put into effect by order of Rosstandart dated December 12, 2014 N 2018-st.

By virtue of the order of Rosstandart dated April 21, 2016 N 458 “On approval of direct and reverse transition keys between editions OK 013-94 and OK 013-2014 (SNS 2008) of the All-Russian Classifier of Fixed Assets,” this OKOF code previously corresponded to code 14 3020100 “Complexes and machines computing analog and analog-to-digital.”

As follows from the previous edition of the Classification of Fixed Assets, property with OKOF code 14 3020000 belonged to the second group.

Therefore, in our opinion, this computer should be classified in the second depreciation group.

This conclusion can also be supported by the direct classification in the Classification of other office machines, including personal computers, in the second group.

Boldyr A.A.,

expert in the field of budget and tax legislation

The inspectorate decided that the company unlawfully included in the second depreciation group under OKOF code 143020000 “Electronic computer equipment”, with a useful life of 36 months, a fixed asset item – a multifunctional device (MFP).

The Federal Tax Service Inspectorate indicated that the MFP has different functions; it can be used both as a printing device (it only works in conjunction with a computer) and as a copying device (it works independently). In this regard, it is subject to inclusion in the 3rd depreciation group with a useful life of over 3 years up to 5 years inclusive.

The court agreed with this.

The arbitrators indicated that, in accordance with the Classification of fixed assets included in depreciation groups, photocopying equipment (including copying and operational duplication equipment) belongs to the third depreciation group with code OKOF 14 3010210 (property). At the same time, according to the note to this position, photocopying means include copying and rapid reproduction means.

Thus, taking into account the technical characteristics and functionality of the MFP (perform the functions of copying, scanning documents, and can also be used as a printer), the company wrongfully classified the MFP in the second depreciation group.

The established circumstances have not been refuted by the company.

As a rule, a multifunctional device (in short - MFP) belongs to the second depreciation group. According to judges and the tax inspectorate, this is wrong. In this article we will tell you how to avoid claims from inspectors.

What is MFP

A multifunctional device is equipment that refers to copying and computing tools. In this case, an object should be understood as each unit equipped with all accessories and devices necessary to perform the assigned tasks. MFPs include duplicating and copying equipment, calculators, typewriters, etc. In other words, these are office equipment, without which the work of any company is impossible.

What property is subject to depreciation?

In tax accounting, depreciable property is property with an original cost of more than 100,000 rubles, which:

• has a useful life of over 12 months
• intended for economic benefit
• is owned by the taxpayer (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation)

The cost of depreciable property is expensed through depreciation. Each object has its own depreciation group. The distribution is made based on the useful life (clause 1 of Article 258 of the Tax Code of the Russian Federation).

Shock absorption groups

Group	Useful life
	from 1 to 2 years inclusive
	from 2 to 3 years inclusive
	from 3 to 5 years inclusive
	from 5 to 7 years inclusive
	from 7 to 10 years inclusive
	from 10 to 15 years inclusive
	from 15 to 20 years inclusive
	from 20 to 25 years inclusive
	from 25 to 30 years inclusive
	over 30 years

The useful life is established on the date of putting the object into operation and is determined by the taxpayer independently, taking into account the provisions of Chapter. 25 of the Tax Code of the Russian Federation and the classification of fixed assets approved by the Government of the Russian Federation.

For fixed assets that are not indicated in depreciation groups, the taxpayer has the right to establish a useful life based on the manufacturer’s recommendations and technical specifications (clause 6 of Article 258 of the Tax Code of the Russian Federation).

What is the depreciation group for MFPs?

Other office machines (including PCs and printing devices for them) - code 330.28.23.23 - belong to the second depreciation group with a useful life of 2 to 3 years inclusive.

Sheet-fed offset copying machines for offices - code 330.28.23.22 - to the third depreciation group with a useful life of 3 to 5 years inclusive.

There is no code for a multifunctional device in the All-Russian Classifier of Fixed Assets OK 013-2014 (SNS 2008), approved by Rosstandart Order No. 2018-st dated December 12, 2014.

According to tax inspectorate specialists, for the purpose of calculating income tax, the multifunctional device “copier-printer-scanner” belongs to the third depreciation group, since according to OKOF (OK 013-94) it corresponds to code 143010210 “Blueprinting means”. The opinion of the judges on this issue coincides with the inspectors (Resolution of the Moscow District Court of 09/08/2015 No. F05-12104/2015 in case No. A40-88095/14). When a fixed asset performs several independent functions at once, then in this case it is necessary to proceed from the maximum depreciation group and useful life. In the case under consideration, the judges took into account the Classification of fixed assets, which was in force until January 1, 2017 (as amended on July 6, 2015).

A similar conclusion was made by the judges in the Resolution of the Ninth Arbitration Court of Appeal dated March 11, 2016 No. 09AP-4567/2016 in case No. A40-134646/15. Since a multifunctional device performs the functions of a printer, copying and scanning, the useful life and belonging of an object to a particular depreciation group must be determined based on all devices included in the object. Thus, the “copier-printer-scanner” should be classified in the third depreciation group with a useful life of more than three years up to five years inclusive.

Each enterprise uses in its work various fixed assets that are its property and are used in the production of goods, provision of services, and performance of work. To accept them for accounting, the initial cost is determined. Accounting during use is carried out at residual value.

All property objects wear out and depreciate over time: part of their value is transferred to cost. Depreciation is carried out over their entire useful life.

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Depending on the SPI, all fixed assets are classified into certain depreciation groups. For this, the OS Classifier and OKOF are used. In 2019, the grouping of fixed assets underwent significant changes that you need to know for proper accounting.

Main nuances

As a general rule, enterprises depreciate assets over their useful lives (USI). They are determined by the OS Classifier (table).

OS grouping by Classifier:

Depreciation group	SPI, years
First	1-2
Second	2-3
Third	3-5
Fourth	5-7
Fifth	7-10
Sixth	10-15
Seventh	15-20
Eighth	20-25
Ninth	25-30
Tenth	over 30

Confirmation of the date of commissioning of the OS is carried out by drawing up a separate act about this. It is necessary to calculate property tax, VAT deductions, the start of depreciation, as well as to confirm the initial cost of the property, its service life, and the depreciation group established for it.

Last changes

Previously, the coding of fixed assets was encrypted with 9-digit values ​​in the format XX ХХХХХХХ. Since 2019, the new encoding is of the form XXX.XX.XX.XX.XXXX. Such changes significantly transformed the structure of OKOF.

Some names contained in the old classifier were removed, and in OKOF-2017 they were replaced with generalizing positions. For example, now there are no separate lines for unique types of various software, but a common object “Other information resources in electronic form” has appeared.

At the same time, the PF classifier contains new objects that had no analogues in the previous version. These include equipment that did not exist in the last century.

Among the changes was the new location of some fixed assets in relation to belonging to the depreciation group. This indicates the introduction of other operational periods for them, and, consequently, a change in the period for writing off their original cost in tax accounting.

Innovations apply only to operating systems introduced on January 1, 2019. There is no need to re-determine the depreciation group of fixed assets available to the enterprise. Depreciation on them will be carried out in the same manner.

For new property, special tools are provided for a convenient transition to the new OKOF - transition keys between editions (direct and reverse). OKOF-1994 and 2019 are available in Rosstandart order No. 458 of 2019. They are presented in the form of a comparative table with a comparison of specific property objects. With its help, a new encoding is simply selected.

Important Notes

What is the purpose

Regardless of the form of ownership of the company, its size and types of activities, the issue of efficient use of fixed assets is one of the paramount ones. The competitiveness of the company's products, its position in industrial production, and the financial condition of the organization depend on it. Therefore, the use of OKOF is especially important.

The main tasks that the OS classifier allows you to solve:

• the possibility of increasing the economic efficiency of property use;
• access to detailed, conveniently grouped information about the company’s work;
• the emergence of the opportunity to make the most profitable management decisions;
• simplification of tax and tax administration;
• reducing the likelihood of accounting errors.

Control authorities devote maximum attention to checking the correctness of accounting, especially those conducted simultaneously with tax accounting. Therefore, it is important to know all the nuances and innovations in reflecting fixed assets in reporting documents. This will eliminate the risk of filling it out incorrectly and receiving fines.

Incorrect OS reflection causes many problems for enterprises. An important term used in their accounting is “fixed assets,” which include two types of property: tangible and intangible. Fixed assets are the tangible assets of a company. This conclusion is made on the basis of concepts enshrined in legislative norms.

Classification characteristics

The purpose of accounting is not only to reflect the presence, condition and movement of the company's fixed assets, but also to correctly distribute depreciation charges among cost items. To achieve this, different methods of classifying fixed assets are used.

The most comprehensive classifications:

• by functional purpose;
• by degree of involvement in work;
• by property and legal affiliation;
• by methods of influencing objects of labor.

A more detailed classification of operating systems involves classifying them into industry groups. This feature is often underestimated, although, together with functionality, it helps to assign depreciation charges to cost items. It is mandatory in accounting, analysis and reporting (mainly statistical) and is especially important in multidisciplinary structures.

The main feature of the classification of fixed assets in accounting and tax reporting is the service life. The law allows companies to independently classify their property into one or another depreciation group, based on the intensity of its use, the characteristics of economic and production processes and other factors that allow determining the period of useful service.

The most widespread practice is to use a general standard based on dividing fixed assets into single depreciation groups. The most detailed classification, logically related to grouping by age, by natural material, is called the OKOF classification.

Registration

Fixed assets should be registered step by step in a certain sequence.

First you need to determine whether the object belongs to the OS. The service life of the asset in tax accounting must be more than 12 months and have a cost of 100 thousand rubles (clause 1 of Article 256 of the Tax Code of the Russian Federation). If these criteria are met, the value of the property cannot be attributed to expenses at a time. You need to choose a suitable group and useful life for it. After this, you can write it off through depreciation.

At the next stage, a depreciation group is selected. It starts with classification. If the type of property is not found in it, you should contact OKOF. First of all, the fixed asset type code, consisting of 9 digits, is determined. The group is located by the first 6 designations, which must coincide with the Classifier encoding.

Fixed assets available in the Classifier:

OS	Group	Service life, years	Where does it apply?
Printer	II	2-3	Electronic computer technology
Personal computer, laptop	II	2-3
MFP printing	III	3-5	Photocopying facilities
Music center, plasma TV	IV	5-7	Television and radio receiving equipment
Office furniture	IV	5-7	Furniture for printing, trade, consumer services
A car	III	3-5	Cars
Freight car	III	3-5	Trucks with a carrying capacity of up to 0.5 tons

The next step is to establish the useful life of the OS. You can select any number of years within the established limits. For property worth more than 100 thousand rubles, it is advisable to establish the same period in tax and accounting in order to avoid discrepancies.

Sometimes the necessary means are not available either in the Classifier, but in OKOF. In this case, it can be determined using the manufacturer’s recommendations or technical documents. Other options are sending a request to the manufacturer or seeking clarification from the Ministry of Economic Development.

At the final stage, you need to check the service life of the OS according to the documentation - enter information into the inventory card. When establishing different deadlines for tax and accounting, this must be reflected.

OS classification according to OKOF:

Establishment algorithm

To correctly classify a property object as an OS, it is necessary to check whether it has the following characteristics:

• the ability to bring economic benefits to the owner in future activities;
• the company does not plan its further resale;
• long-term use is possible (more than 12 months).

If the property meets all the specified characteristics, it is taken into account as a fixed asset.

All fixed assets are classified into groups with distinctive features depending on their useful life, which is understood as the time during which the object can serve the achievement of the company’s goals in economic and production activities.

In accounting and tax accounting, the OS Classification is used. The value of already recorded property, the use of which continues, is not revised this year.

How to determine useful life

Initially, the depreciation group and useful life are established according to the Classification approved by the Government of the Russian Federation. Clause 2 of Article 258 of the Tax Code of the Russian Federation divides all fixed assets into 10 groups. The payer determines the service life independently within the limits established for each group (letter of the Ministry of Finance of the Russian Federation No. 03-05-05-01/39563 of 2019).

Group decoding is available in OKOF. It is used when there is no property in the OS Classifier. The search is carried out in one of two ways: by subclass encoding and by property class code.

In the absence of an object in both the OS Classifier and OKOF, the period is determined according to technical documents or recommendations of the manufacturer (clause 6 of Article 258 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/36323 of 2019).

Features of inclusion in depreciation groups

Fixed assets are distributed into 10 depreciation groups depending on their service life: from 1 year. The first group includes short-lived objects with a service life of 1-2 years. Next comes property operated for 2-3 years (second group), 3-5 years (third group), 5-7 years (fourth group), 7-10 years (fifth group). The remaining groups differ in their five-year useful life.

The classification of fixed assets to be included in depreciation groups is approved by the Government of the Russian Federation. For accounting purposes, depreciable fixed assets are taken at historical cost.

Signs of property according to OKOF

OKOF is based on the attribute of natural property ownership of property and unites OS into the following groups:

• Buildings – industrial and administrative buildings, buildings, warehouses where economic activities are carried out.
• Structures – engineering and construction structures for performing technological and technical functions: tunnels, bridges, sewage treatment plants, wells, mines, etc.
• Transfer devices – designed for the transfer of various energy resources, transportation of gas, liquids: product pipelines, heat and electricity networks.
• Machinery and equipment – ​​equipment and machine tools (power and working machines, control and measuring instruments, computer equipment). This is the largest group.
• Vehicles.
• Tool.
• Inventory and accessories.
• Other PF - includes categories of property that are not included in other groups.

Each OKOF group is detailed and reveals the design features of intra-group property. The classification is built in a hierarchical manner down to the OS subclass level.

Since the beginning of 2017, depreciation groups for fixed assets have been determined based on new rules regulated by the adopted Classification of fixed assets by depreciation groups and updated OKOF codes. In this regard, ordinary users have many questions regarding the determination of the depreciation group of a particular property.

Indeed, the innovations are quite significant: not only the configuration of the codes has changed (now they are written in the format ***.**.**.**.***.) but also the structure of the Classifier. With the introduction of new technologies, it takes into account objects that did not exist during the period of approval of the previous document, as well as some positions were deleted, combined or divided. For example, one generalized object “Information resources in electronic form” now includes several types of software. For some property items, changes to the OKOF code also resulted in changes in the useful life; for others, the changes affected only the code, without in any way affecting the period of effective use. Let's figure out which depreciation group the computer belongs to in accordance with the OS Classification adopted by Resolution No. 640 of 07/07/2016.

Computer shock-absorbing group

The previous edition of OKOF, valid until January 1, 2017, OKOF code for a personal computer was determined by the numbers 14 3020000 and combined types of property in the second depreciation group “Electronic computing equipment, incl. PCs and printing devices for them.”

Since 01/01/2017, OKOF code 330.28.23.23 defines a general category in the second depreciation group “Other office machines”, which, along with other office equipment, includes a personal computer.

Thus, with the change of the OKOF code for the “computer” object, the depreciation group did not change (second), the useful life also remained unchanged and today, as before, is over 2 to 3 years inclusive.

So, having figured out which OKOF group the computer belongs to, you can understand that other similar office equipment belongs to the second depreciation group and is combined with OKOF code 330.28.23.23.

Note that a computer is a complex of structurally connected objects ready for operation. Therefore, a laptop (depreciation group 2), as well as a desktop computer that can immediately after purchase be included in the production process and begin generating income for the company, when registered, is subject to the same useful life of 2 to 3 years.

The complex is ready for operation and is a monoblock (the shock-absorbing group is also the second), which is considered as a computer combined with a monitor in a single case and does not require additional equipment. But the situation is somewhat different with an object such as a monitor.

Monitor: OKOF and shock absorption group

The current legislation provides a clear definition of property recognized as depreciable. The prerequisites for the calculation of depreciation are that the object is owned by the company, as well as its participation in activities that generate economic income. The monitor, considered as a separate item, cannot meet this condition, since it is not able to bring profit to the enterprise. And only as part of a complex, combined with a processor, keyboard and having general control, can it be recognized as an inventory object. Let us recall that each position in such a complex of objects cannot function independently.

Based on the presented arguments, we can state the following: the monitor separately should not be taken into account as part of the company’s fixed assets. It should be included in the accounts of materials or goods if its further sale is expected. If the monitor acts as part of a single operating complex, then such a set of equipment is an object of the “computer” OS. It is already known which depreciation group can be used for this object – the second one. In accordance with the new Classification, it is assigned the OKOF code - 330.28.23.23, and the useful life is from 2 to 3 years inclusive.