22.08.2019

Vehicles purchased by an organization can be classified as depreciable property.

In this regard, car owners need to determine the depreciation group for them according to the Classifier of Fixed Assets at the stage of accepting the vehicle for accounting.

What is movable property?

Transport is the main means in terms of accounting and tax accounting, since:

• designed for long-term operation;
• the ultimate goal of using a car is to obtain economic benefits;
• used in production or management needs;
• as a rule, the cost always exceeds the limit for accounting and tax purposes (up to 40,000 and from 100,000, respectively).

If the organization does not plan to sell cars, then the car can be accepted as a fixed asset.

In tax accounting for such an object, it is imperative to establish a depreciation group, in accordance with which it will be determined.

In accounting, the service life can be set without reference to depreciation group based on the planned period of operation and the conditions of use of the vehicle.

If desired, in accounting, you can set the period of use equal to that defined in tax accounting according to the Classification of fixed assets. The legislation does not prohibit this.

In addition, the same service time will minimize possible discrepancies in accounting activities.

The Classifier provides 10 depreciation groups.

Each has a time limit. beneficial use in the form of a range of years within which you can choose any duration of operation for calculating depreciation.

About the calculation of depreciation for cars.

Vehicles, depending on their type and purpose of use, can be classified into groups from the second to the fifth inclusive.

table

Depreciation group	Service life, years	Type of vehicle
2	2-3	Cargo and passenger lifts with platforms
3	3-5	Light transport. Small buses up to 7.5 meters. Trucks up to 3.5 tons. Special vehicles not included in other groups
4	5-7	Cars for the disabled Medium and long buses up to 24 m Trolleybuses dump trucks, flatbed trucks, vans, tractors Special vehicles - hearses, fuel trucks, timber trucks, road maintenance and utility vehicles Police cars, emergency services Cars carrying oil products, gas
5	7-9	Passenger cars of large and higher class (engine over 3.5 l) Bus trains from 16.5 to 24 m Trucks from 3.5 to 12 tons with any type of engine Special vehicles - truck tractors, hydraulic lifts, garbage trucks Semi-trailers and trailers

Passenger car

Passenger cars can be attributed to the third depreciation group, while OKOF 310.29.10.2 is established for them. Service life range from 3 to 5 years.

If passenger car is intended for the disabled (OKOF 310.29.10.24), then it is necessary to establish group 4 for it with a period of 5 to 7 years.

Passenger cars with an engine capacity of 3.5 liters of large and premium class (OKOF 310.29.10.24) belong to the 5th depreciation group, depreciation can be charged on them from 7 to 9 years.

Freight transport

Trucks of small dimensions with a maximum permissible weight 3.5 tons and less belong to the 3rd depreciation group with a period of 3 to 5 years.

This includes trucks with both diesel and gasoline engine(OKOF 310.29.10.41.111 and 310.29.10.42.111, respectively).

On-board vehicles, dump trucks, vans, as well as tractors for semi-trailers (OKOF 310.29.10.4) are included in group 4; a service period of 5 to 7 years is possible for them.

The 5th category includes trucks with a carrying capacity of 3.5 to 12 tons and more with diesel and gasoline engines.

Bus

The third group for depreciation can also include small buses, the length of which does not exceed 7.5 meters. For urban small buses, OKOF 310.29.10.30.111 is established, for others - 310.29.10.30.119.

Buses of medium length up to 12 m and especially large ones up to 24 m inclusive are assigned to depreciation group 4 and the operating time is set for them from 5 to 7 years.

This group includes both city buses and those that move between cities - long distance.

Trolleybuses are also included in group 4.

Bus trains with a length of more than 16.5 m to 24 m are included in depreciation group 5, they can be used from 7 to 9 years inclusive.

conclusions

Motor transport movable property- cars and trucks, buses, special vehicles can be included in fixed assets, which entails the mandatory establishment of a depreciation group for them in tax accounting.

In accordance with a certain group, the required service life is selected, during which depreciation will be charged.

Approved by Decree of the Government of the Russian Federation No. 1 of 01.01.02

Starting from 01.01.17, an updated version of this legislative act is in force (implemented by government decree No. 640 of 07.07.16). The amendments relate to the new OKOF codes used since 2017.

What kind amortization periods installed now for freight transport? What is the procedure for approving the LI (useful life) for cars purchased before 2017? We will understand the features of choosing a depreciation group for a truck in accordance with current legislation.

Which depreciation group does the truck belong to?

grouping Vehicle for the purpose of calculating depreciation is made depending on the type of engine, weight and purpose of the vehicle. Most freight transport is included in 3-5 classification groups. The exact data is shown in the table below.

Depreciation groups for transport for freight traffic– from 01.01.17

Group	SPI (years)	Type of truck	Code of the current OKOF
		Diesel transport with a maximum load capacity of 3.5 tons.	Actual value 310.29.10.41.111
		Petrol vehicles with a maximum load capacity of 3.5 tons.	Actual value 310.29.10.42.111
Fourth		Trucks and tractors road type to semi-trailers (for example, vans, dump trucks, flatbed vehicles, tractors)	Actual value 310.29.10.4
		Diesel transport from 3.5 to 12 tons maximum	Actual value 310.29.10.41.112
		Diesel vehicles over 12 tons.	Actual value 310.29.10.41.113
		Petrol vehicles weighing over 3.5 to 12 tons.	Actual value 310.29.10.42.112
		Petrol vehicles with a possible carrying capacity of more than 12 tons.	Actual value 310.29.10.42.113
		Special purpose vehicles (truck tractors)	Actual value 310.29.10.5
		Auto-hydraulic lifts	Actual value 310.29.10.59.270
		Special purpose vehicles not included in other groups (such as garbage trucks)	Actual value 310.29.10.59.390

The procedure for applying the new edition of the OS Classifier

Updated groups for the establishment of JFS came into force in connection with the adoption of the new OKOF. It is necessary to apply these standards in relation to the transport that began to operate on January 1, 2017. It is not required to change the group and SPI for vehicles put into operation before 2017.

For example, in June 2016, the organization purchased a Kamaz-5320 flatbed truck, and in July the transport was put into operation. The accountant established the depreciation group "Kamaz" as the fourth (term of 5-7 years), intended for general-purpose airborne transport.

As can be seen from the table for the new Classification, the group has not changed for this type of freight transport.

Important! To facilitate the transition to the new OKOF codes, Rosstandart formed a comparative recommendation table - order of the department No. 458 of 04/24/16.

If the organization purchased the car and determined it a type like a truck or bus, the next step to determine its useful life is to select a depreciation group number. The assignment of a truck or bus to a particular depreciation group depends on a number of factors that are discussed in this article.

We distribute freight vehicles by depreciation groups

Let me remind you that to Freight transport includes not only flatbed trucks, but also vans, dump trucks, tractors, tanks, trailers and semi-trailers.

For flatbed trucksthe useful life is determined by its carrying capacity, which can be defined as the difference between columns 14 "Permitted maximum weight" and 15 "Unloaded weight" in the vehicle passport (PTS).With a small carrying capacity (not exceeding 500 kg), they will fall into the 3rd depreciation group (SPI over 3, but not more than 5 years).

The 4th depreciation group will include:

• flatbed trucks, if their carrying capacity is more than 500 kg, but does not exceed 5 tons;
• dump trucks, regardless of their carrying capacity;
• other trucks, such as snow and swamp vehicles and electric trucks.
• certain special vehicles such as vans and tanks, if they are:

• intended for public utilities, logging,
• are wood chip trucks or a hearse
• are intended for transportation of liquefied gas, oil products or radioactive waste

Truck tractors (designed for towing semi-trailers), trailers, semi-trailers and trucks with a carrying capacity of more than 5 tons are included in depreciation group 5 (STI over 7 to 10 years). The same depreciation group will include special vehicles type of van, tank, with the exception of those that fell into the 4th depreciation group.

Choose the depreciation group number for buses

Depreciation group numberhow passenger car so the bus depends on its class. But if the class of a passenger car depends on the volume of its engine (except for the highest class), then the class of the bus is determined by its length, which can be found in the user manual of the car or in the appendix to the contract for its purchase, which indicates specifications. Also for buses domestic production are divided into classes depending on their dimensions in accordance with the Industry standard ON 025 270-66, according to which the PTS column “Model, brand of vehicle” is filled in. The first digit of the bus model will indicate its class.

If the overall length of the bus does not exceed 5.5 meters, then it belongs to the 2nd (especially small) class. In order for a bus to be assigned to the 3rd (small) class, its overall length must be in the range from 6 to 7.5 m. Buses of the 2nd and 3rd classes are included in the 3rd depreciation group with a useful life of 3 to 5 years.

For instance,

The UAZ 2206- model is a small class bus, since the second digit of the model, which determines the type of vehicle "2", i.e. the bus, and the first digit (class) indicates its belonging to a particularly small class. Such a minibus is depreciated from 3 to 5 years.

Medium and large buses occupy a place in the 4 depreciation group. They are depreciated over 5 and up to 7 years. According to the industry standard, if a bus has dimensions from 8.5 to 10 m, then it belongs to the 4 (medium) class, and a bus with dimensions from 11 to 12 m - to the 5 (large) class. At the same time, OKONH prescribes to refer to medium buses those whose length is from 8.5 to 9 m, and to large ones if their dimensions are from 10.5 to 12 m.

In addition to buses of 4 (medium) and 5 (large) classes, depreciation group 4 includes other buses , which include ambulance buses and buses with an electric motor. Thus, if in column 3 “Name (type of vehicle)” of the PTS the purpose of the bus is indicated as sanitary, or column 12 “Engine type” contains an indication of equipping it with an electric motor, then it must be depreciated from 5 to 7 years.

Important clarification: buses are distributed into depreciation groups according to their overall dimensions, but for other buses there are no size restrictions. As a result, if, for example, the size of an ambulance bus does not exceed 7.5 m, then it falls only into the 4th depreciation group. And if the size of an ambulance bus or a bus equipped with an electric motor exceeds 12 m, then it is possible that the inspectors will insist on including it in the 5th depreciation group with a useful life of 7 to 10 years, which includes buses 6 (especially big class) with a length of 16.5 to 24 m.

Non-standard bus: what to do?

The greatest difficulty is the determination of the depreciation group for buses, whose length does not fit into the "Procrustean bed" overall dimensions. For example, if the bus has a length of 7.5 to 8m. or from 12 to 16 m., then disputes about which depreciation group they should belong to are unlikely to be avoided. After all, buses of this length are not assigned to any class, either in the Industry Normal or in OKONF.

For instance,

The PAZ 3204 model has a length of 7.6 m, according to the alphanumeric designation, it is a small class bus. At the same time, to classify it as a small class, its length should not exceed 7.5 m.

If you are a supporter of a more conservative approach, and are not ready for a debate with the tax authorities, then based on the restrictions set both in the industry standard and OKONF, buses with a length of more than 7.5 and up to 8 m are safer to refer to 4 (average ) class and depreciate over 5 years.

But this bus can also be taken into account in depreciation group 3, focusing on Article 11 of the Tax Code of the Russian Federation, which provides that the terms of branches of legislation are applied in the sense in which they are used in these branches of legislation, unless otherwise provided by this Code. The tax code does not contain provisions that allow you to determine the class of the bus. At the same time, for enterprises producing cars, the Industry Standard OH 025270-66 established a system for their classification and designation. Therefore, based on the designation system established in the industry standard, this bus can be classified as a small class and depreciated for no more than 5 years.

Unfortunately, foreign-made buses do not have a digital designation of the class in the name of its model. It is most likely that the tax authorities will require that "non-standard" size buses be assigned to a higher depreciation group.

You can read how to determine the type of car. Find out what affects the useful life of a car. You can see whether the state duty should be included in the initial cost of the fixed asset

Depending on the useful life (STI), depreciable property (fixed assets and intangible assets) is divided into depreciation groups (clause 1, article 258 of the Tax Code of the Russian Federation). To what depreciation groups vehicles belong, we will tell in our consultation.

How to determine the depreciation group of a car?

Depreciation groups of fixed assets, incl. vehicles are determined in accordance with the Classification of fixed assets included in depreciation groups (Government Decree No. 1 dated 01.01.2002). In this Classification, fixed assets are divided into depreciation groups from I to X. Depreciation group I includes fixed assets with a DTI over 1 year to 2 years inclusive, and X includes fixed assets whose DTI is over 30 years. For more information about the updated Classification of fixed assets, which is valid from 01/01/2017, we told in.

Depreciation groups of vehicles

Vehicles, in accordance with the Classification of Fixed Assets, are assigned to III-V depreciation groups. Recall that the SPI for them is set as follows:

• III - over 3 to 5 years inclusive;
• IV - over 5 to 7 years inclusive;
• V - over 7 to 10 years inclusive.

Here are examples of vehicles assigned to the indicated groups:

Depreciation group	Vehicle name
III	Passenger cars (with an engine capacity of not more than 3.5 liters); Extra small and small buses up to 7.5m inclusive; Trucks with a diesel or gasoline engine, having a technically permissible maximum weight no more than 3.5t
IV	Cars of a small class for the disabled; City buses are especially large (bus trains) with a length of over 16.5 to 24 m inclusive; Long distance buses; Buses are medium and large, up to 12m in length; Trucks, road tractors for semi-trailers (general purpose vehicles: flatbed, vans, tractors; dump trucks); Hearse; Concrete trucks; Timber trucks; Vehicles for public utilities and road maintenance
V	Cars of a large class (with an engine capacity of more than 3.5 liters) and the highest class; Other extra large buses (bus trains) with a length of over 16.5 to 24 m inclusive; Trucks with diesel engine having a technically permissible maximum weight of more than 3.5 tons; Truck tractors; Auto-hydraulic lifts; Garbage trucks

If the vehicle falls into one of the specified groups, then the organization determines the SPV within the period provided for the corresponding group. For example, for a passenger car with an engine capacity of more than 3.5 liters, the STI can be set from 85 months to 120 months inclusive.

And, for example, what is the depreciation group for an automobile crane?

The truck crane is located in the "Vehicles" section with the code 310.29.10.51. According to tax classification motor vehicles special purpose with OKOF code 310.29.10.5 are assigned to IV and V depreciation groups. Therefore, the organization can independently attribute the truck crane to any of these groups. Please note that in addition to truck cranes, the Classification contains a mention of other cranes that are not classified as vehicles. Thus, lifting cranes are generally assigned to the VII depreciation group (STI over 15 to 20 years inclusive). Also in separate groups of the Classification, you can find other references to cranes. So, cranes of shooting type are assigned in accordance with the Classification to the II depreciation group (FLI over 2 to 3 years inclusive), and derrick cranes, cranes, portal cranes, self-propelled or non-self-propelled machines equipped with a crane, to the III depreciation group (STI over 3 to 5 years inclusive). Other self-propelled machines and trolleys equipped with a crane, not included in other groups, belong to the IV depreciation group (DTI over 5 to 7 years inclusive). Thus, the depreciation group of a truck crane, depending on its type, can be set from those proposed above.