Useful life of a tanker semi-trailer. Depreciation group number for trucks and buses. Depreciation groups for trucks and buses
If the organization purchased the car and determined it type like a freight or bus, the next step is to determine its term beneficial use is to select the depreciation group number. Assigning a truck or bus to a particular depreciation group depends on a number of factors 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 OH 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 example,
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 example,
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
Car depreciation group for tax purposes is not always easy to determine unambiguously. Meanwhile, an oversight made at the same time threatens with incorrect depreciation. As a result, errors in the calculation of income tax. In addition, an incorrect determination of the type of vehicle can lead to an error in the calculation of the transport tax. So let's take this issue Special attention. We will not talk about cars for the disabled and special equipment in the article.
Determining the depreciation group of a passenger car
The depreciation group of a passenger car depends not only on the working volume of its engine, but also on its class.
As you can see, if the engine size of your new car exceeds 3.5 liters, then its depreciation group is definitely the 5th. It will also not be difficult to determine a group for inexpensive small cars: budget cars can not get into the highest class. Most likely, they will fall into the 3rd depreciation group.
The most difficult thing is to decide on the depreciation group of respectable cars with an engine capacity of up to 3.5 liters. Thus, doubts may arise, in particular, when buying an Audi A8 or Nissan Teana. To what class do they belong: to the highest or to another? There are no clear guidelines in the OS Classification.
Attention! The class of a car is also important when classifying it as an energy-efficient OS for the possibility of using accelerated depreciation and property tax benefits (Subparagraph 4, clause 1, article 259.3, clause 21, article 381 of the Tax Code of the Russian Federation).
There is a rather old Letter from the Customs Committee, in which it is recommended to classify executive class cars as the highest class (Letter of the State Customs Committee of Russia dated February 26, 1997 N 04-30 / 3515). The tax authorities also refer to this Letter of the State Customs Committee (Letter of the Federal Tax Service of Russia for Moscow dated December 21, 2011 N 16-15 / [email protected]). And what to consider representative cars is decided individually, while taking into account the prestige of the brand, price, interior comfort, and so on.
For example, at hybrid Lexus CT 200h gasoline engine - 1.8 liters, and the price of a car can reach up to 1.7 million rubles. Of course, it is possible to classify such a car as a small class, but this will certainly raise questions among the inspectors.
As experts, they can involve specialists from the manufacturing company. And they will surely confirm to the tax authorities (as they already confirmed to us in a telephone conversation) that all cars brands Lexus- representative class, and therefore, the highest.
There is another approach: only cars with a length of more than 4.9 m can be classified as the highest class. It was proposed by the Ministry of Economy in 1998 (Methodological guide RD 37.009.015-98, approved by the Ministry of Economy of Russia on 04.06.1998). And in one litigation, the organization managed to defend its position - referring to the small length of its car, it argued that the car does not belong to the highest class (and therefore it should not be included in the 5th depreciation group (Resolution 17 AAC of 08.12.2008 N 17AP-8900/2008-AK)). True, there are also opposite court decisions (Decree 11 AAC dated February 24, 2011 in case N A72-6500 / 2010).
However, if your car is longer than 4.9 m, but does not pull in the highest class (this may be inexpensive station wagon), then you can safely ignore the recommendations of the Ministry of Economy.
The fact is that the Methodological Guide itself was neither registered nor published anywhere. Therefore, it cannot establish any rules of the game.
Depreciation groups for trucks and buses
For buses and trucks, everything depends solely on their technical characteristics.
|
Vehicle type |
useful life |
depreciation |
|
|
Length no more than 7.5 m |
Over 3 years to 5 |
||
|
Length over 7.5 m to 16.5 m |
Over 5 years to 7 |
||
|
Extra large - length over |
Over 7 years to 10 |
||
|
Automobile |
Truck payload |
Over 3 years to 5 |
|
|
and general |
General purpose trucks |
Over 7 years to 10 |
|
|
Truck tractors |
|||
|
Other vehicles: trucks, |
Over 5 years to 7 |
||
When choosing a depreciation group, it is important to correctly determine the type of vehicle. This information must first be sought in lines 2 - 4 of the vehicle passport (PTS) (Letters of the Ministry of Finance of Russia dated 03/19/2010 N 03-05-05-04 / 05, dated 01/17/2008 N 03-05-04-01 / 1 ).
If in line 4, for example, type "C" is indicated, in line 3 it is written "Cargo", and the second digit of the brand number of the car in line 2 is "3", then there is no doubt: we have a truck (Industry normal OH 025 270-66; Appendix No. 3 to the Guidelines, approved by Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r). If the organization bought an imported car, then the digital designation of its brand in line 2 may not be. For example, it simply says "Mercedes-Benz Actros". Then you need to look at lines 3 and 4.
Note
By the way, sometimes in line 3 of the PTS, traffic police officers write different names for the same vehicle. For example, in the PTS on "Sobol-Barguzin" there are such options: "cargo-passenger", "specialized passenger vehicle 6 seats", "station wagon", etc. Which can be confusing for an accountant. In this case, the only true guideline is the second digit in the vehicle model.
Sometimes from lines 2 or 3 it follows that the car is not a passenger car (truck, bus, special, etc.), and in line 4 of the TCP there is category "B". Some accountants believe that this category means that the car is a passenger car. After all, its management requires ordinary rights! Some organizations managed to defend this position in court. For example, once the court considered cars to be passenger cars only because category “B” was indicated in their PTS (Resolution of the Federal Antimonopoly Service of the Moscow Region dated 14.01.2011 N KA-A40 / 17115-10). But this is rare. Category "B" for a vehicle does not mean at all that we have a passenger car in front of us. What other courts directly indicate (Resolutions of the FAS SKO dated December 9, 2010 in case N A32-10605 / 2008-12 / 122; FAS UO dated November 24, 2011 N F09-7735 / 11). By the way, the Ministry of Finance, referring to one of the Definitions of the Supreme Arbitration Court of the Russian Federation (Determination of the Supreme Arbitration Court of the Russian Federation of October 14, 2009 N VAS-11908/09), directly indicates that the GAZ-2705 ("Gazelle-Business") belongs to the category of trucks (despite the fact that that category "B" is indicated in line 4 of the PTS of such machines) (Letter of the Ministry of Finance of Russia dated 10.21.2010 N 03-05-06-04 / 251).
And all these disputes are far from idle. As you probably know, the type of vehicle is also very important when calculating vehicle tax. So, with the same engine power, for example, from 100 to 150 horsepower, the base rate for a passenger car is 3.5 rubles. for 1 horsepower, for the bus - 5 rubles / l. s., for a truck - 4 rubles / l. from.
Which depreciation group does the car belong to?
(Clause 1, Article 361 of the Tax Code of the Russian Federation).
Note
Base rates transport tax can be increased or decreased by the law of the constituent entity of the Russian Federation (but not more than 10 times) (Clause 2, Article 361 of the Tax Code of the Russian Federation).
Category "B", in addition to cars, also includes small buses and trucks. So if your "Gazelle", "Sobol-Barguzin" or other similar car is intended for the carriage of goods and this is indicated in the TCP, and the second digit of the vehicle brand is not "1" and not "2", then it is safer to recognize the car as a truck. And his place is in the 4th depreciation group, and not in the 3rd. If the second digit is "2", then we have a bus (3rd depreciation group). And the second digit "7" in the brand of the car means that this cargo van and it should be attributed to the 4th depreciation group.
Attention! The type of vehicle directly affects not only its useful life, but also the amount of transport tax.
By the way, tax officials are not averse to playing with the law, turning it in one direction or the other, depending on what is beneficial to them in a particular situation. Yes, demanding transport tax from the owners of the controversial Gazelles and Sables, they will insist that these cars have nothing to do with cars. However, when the inspectors checked the manufacturer of the same machines, they began to prove the opposite. And it is no coincidence that only when selling cars you need to pay excise duty. The Inspectorate charged GAZ Avtozavod LLC with excises and VAT, considering the sold cars of the GAZ-2217, 22171, 22177, 221717, 3221, 32217 brands as passenger cars. However, the courts did not support the tax service (Resolution of the FAS SZO dated 10.12. 7511/2010). They recommended looking at the type of car (the second digit of the model). And since it is "2", then we have not a car, but a bus.
If for some reason you cannot find clear information in the TCP about what type of vehicle your vehicle has, this can be regarded as an unremovable ambiguity that should be interpreted in your favor (Clause 7, Article 3 of the Tax Code of the Russian Federation). But it can be much easier to clarify the situation by sending a request to the manufacturer (his representative) or to the traffic police.
This request can be made in any form. For example, you can use the template below.
As soon as you put your car into operation, you can write off the depreciation premium as an indirect expense in tax accounting. The good news is that the limit for such a premium for all cars is the same: it cannot be more than 30% (Clause 9, Article 258 of the Tax Code of the Russian Federation). At least in this matter you will have no doubts.
July 2012
Answer
Trucks belong to depreciation groups depending on their carrying capacity and type.
Which depreciation group does the truck belong to?
Most of them belong to 3 - 5 depreciation groups.
Rationale
From 01.01.2017
To the third depreciation group
Trucks with diesel engine, having technically admissible maximum weight no more than 3.5 tons (OKOF code 310.29.10.41.111)
Trucks with gasoline engine having a technically permissible maximum weight of not more than 3.5 tons (OKOF code 310.29.10.42.111)
To the fourth depreciation group
Means of motor vehicles, trucks, trucks, road tractors for semi-trailers (general purpose vehicles: flatbed, vans, tractor vehicles; dump trucks) (OKOF Code 310.29.10.4).
To the Fifth depreciation group
Trucks with a diesel engine having a technically permissible maximum mass of more than 3.5 tons, but not more than 12 tons (OKOF code 310.29.10.41.112)
Trucks with a diesel engine having a technically permissible maximum mass of more than 12 tons (OKOF code 310.29.10.41.113)
Trucks with a gasoline engine, having a technically permissible maximum mass of more than 3.5 tons, but not more than 12 tons (OKOF code 310.29.10.42.112)
Trucks with a gasoline engine, having a technically permissible maximum mass of more than 12 tons (OKOF code 310.29.10.42.113)
Vehicles special purpose truck tractors (OKOF code 310.29.10.5)
Vehicles equipped with lifts with working platforms (auto-hydraulic lifts) (OKOF code 310.29.10.59.270)
Other special-purpose vehicles not included in other groups (garbage trucks) (OKOF code 310.29.10.59.390)
Until 01.01.2017
To the 3rd depreciation group fixed assets (useful life over 3 and up to 5 years, Classification of fixed assets included in depreciation groups) include:
Trucks of general purpose with carrying capacity up to 0.5 t (OKOF Code 15 3410191)
To the 5th depreciation group fixed assets (useful life over 7 and up to 10 years, Classification of fixed assets included in depreciation groups) include:
Trucks of general purpose with a carrying capacity of more than 5 tons (OKOF Code 15 3410195 - 15 3410197), namely:
15 3410195 - Trucks of general purpose with a carrying capacity of more than 5 to 8 tons;
15 3410196 - Trucks of general purpose over 8 to 15 tons;
15 3410197 - Trucks of general purpose with a carrying capacity of more than 15 tons.
To the 5th depreciation group fixed assets (useful life over 7 and up to 10 years, Classification of fixed assets included in depreciation groups) include:
Truck tractors (OKOF Code 15 3410210 - 15 3410216), namely:
15 3410211 - Cars - truck tractors with a saddle load of up to 3 tons;
15 3410212 - Cars - truck tractors with a saddle load of more than 3 to 5.4 tons;
15 3410213 - Cars - truck tractors with a saddle load of more than 5.4 to 7.5 tons;
15 3410214 - Cars - truck tractors with a saddle load of more than 7.5 to 12 tons;
15 3410215 - Cars - truck tractors with a saddle load of more than 12 to 18 tons;
15 3410216 - Cars - truck tractors with a saddle load of more than 18 tons.
To the 4th depreciation group fixed assets (useful life over 5 and up to 7 years, Classification of fixed assets included in depreciation groups) include:
Trucks, road tractors for semi-trailers (general purpose vehicles: drop-side trucks, vans, tractors; dump trucks) (OKOF Code 15 3410020) 3410216.
In addition, there may be specialized vehicles.
Additionally
Which depreciation group does the car belong to?
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 up to 10 years inclusive
Truck tractor truck depreciation group
Subgroups
Grouping 310.29.20.23 in OKOF contains 4 subgroups.
- 310.29.20.23.110 - Trailers (semi-trailers) for cars and trucks, motorcycles, scooters and quadricycles
- 310.29.20.23.120 - Tank trailers and tank semi-trailers for transportation of oil products, water and other liquids
- 310.29.20.23.130 - Tractor trailers and semi-trailers
- 310.29.20.23.190 - Other trailers and semi-trailers, not included in other groups
Depreciation groups
In the classification of fixed assets included in depreciation groups, code 310.29.20.23 is listed in the following groups:
Transition keys
| OKOF OK 013-94 | OKOF OK 013-2014 | ||
|---|---|---|---|
| The code | Name | The code | Name |
| 142921771 | trailers | 310.29.20.23 | Other trailers and semi-trailers |
| 142921772 | Semitrailers | ||
| 153420000 | Trailers and semi-trailers | ||
| 153420020 | Trailers and semi-trailers for cars and tractors | ||
| 153420141 | Single-axle trailers with flatbed | ||
| 153420142 | Single axle trailers | ||
| 153420143 | Single-axle tipper trailers | ||
| 153420144 | Single-axle van trailers | ||
| 153420145 | Single-axle special trailers | ||
| 153420146 | Single axle trailers | ||
| 153420149 | Other single-axle trailers | ||
| 153420150 | Two-axle trailers for trucks | ||
| 153420151 | Two-axle trailers with flatbed | ||
| 153420152 | Trailers biaxial dissolutions | ||
| 153420153 | Two-axle tipper trailers | ||
| 153420154 | Trailers two-axle chassis | ||
| 153420159 | Other two-axle trailers | ||
| 153420180 | Trailers with specialized bodies, trailers | ||
| 153420181 | Trailers with specialized bodies | ||
| 153420182 | Trailers for the veterinary service | ||
| 153420183 | Trailers and special heavy trailers and semi-trailers | ||
| 153420184 | Support trucks on semi-trailers | ||
| 153420197 | Water tanks on trailers | ||
| 153420198 | Water tanks on semi-trailers | ||
| 153420199 | Trailers - other tanks | ||
| 153420200 | Car semi-trailers for general purposes | ||
| 153420201 | Car semi-trailers of general purpose with an onboard platform | ||
| 153420202 | Automotive semi-trailers of general purpose dumping | ||
| 153420203 | Automobile semi-trailers of general purpose with specialized bodies | ||
| 153420204 | Semitrailers automobile general purpose. Chassis | ||
| 153420209 | Other general-purpose automobile semi-trailers |
OKOF: code 310.29.20.23
310.29.20.23 - Other trailers and semi-trailers
Code: 310.29.20.23
Name: Other trailers and semi-trailers
Child elements: 4
Depreciation groups: 1
Direct transition keys: 31
Bought a car: Determine the class of the car for depreciation and calculation of transport tax
- OKOF - All-Russian classifier of fixed assets
- 300.00.00.00.000 - Machinery and equipment, including household inventory, and other objects
- 310.00.00.00.000 — Vehicles
- 310.29 - Motor vehicles, trailers and semi-trailers
- 310.29.10 - Motor vehicles
- 310.29.10.5 - Vehicles for special purposes
Subgroups
Grouping 310.29.10.5 in OKOF contains 4 subgroups.
- 310.29.10.51 - Truck cranes
- 310.29.10.52 - Vehicles for driving on snow, cars for transporting golfers and similar vehicles equipped with engines
- 310.29.10.59 - Vehicles for special purposes, not included in other groups
- 310.29.20.23 - Other trailers and semi-trailers
Depreciation groups
In the classification of fixed assets included in depreciation groups, code 310.29.10.5 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 | ||
|---|---|---|---|
| The code | Name | The code | Name |
| 153410198 | Trucks of general purpose. Chassis | 310.29.10.5 | Vehicles for special purposes |
| 153410200 | Other trucks | ||
| 153410201 | Cargo electric vehicles | ||
| 153410210 | Truck tractors | ||
| 153410211 | Truck tractors with saddle load up to 3 tons | ||
| 153410212 | Truck tractors with saddle load over 3 to 5.4 tons | ||
| 153410213 | Truck tractors with saddle load over 5.4 to 7.5 tons | ||
| 153410214 | Truck tractors with saddle load over 7.5 to 12 tons | ||
| 153410215 | Truck tractors with saddle load over 12 to 18 tons | ||
| 153410216 | Truck tractors with saddle load over 18 tons | ||
| 153410040 | Special vehicles, except for those included in the grouping 14 3410040 | ||
| 153410340 | Vans with specialized bodies | ||
| 153410341 | Vans for the transportation of manufactured goods | ||
| 153410342 | Vans for the transportation of perishable products (refrigerated trucks, isothermal) | ||
| 153410344 | Vans for transporting bakery products | ||
| 153410345 | Mail vans | ||
| 153410346 | Vans medical service and for the transport of medicines | ||
| 153410349 | Vans for the transport of other goods | ||
| 153410351 | Veterinary vans | ||
| 153410359 | Other specialized vans | ||
| 153410360 | tank trucks | ||
| 153410364 | Water tankers | ||
| 153410366 | Flour tank trucks (including on semi-trailers) | ||
| 153410367 | Sugar tankers | ||
| 153410379 | Other tank trucks | ||
| 153410443 | Hearse | ||
| 153410449 | Special vehicles, except for those included in the grouping 14 3410040, other |
OKOF: code 310.29.10.5
310.29.10.5 - Vehicles for special purposes
Classifier: OKOF OK 013-2014
Code: 310.29.10.5
Name: Vehicles for special purposes
Child elements: 4
Depreciation groups: 2
Direct transition keys: 27
2018 okof2.ru - All-Russian classifier of fixed assets with decoding and search
Answer
Passenger cars belong to depreciation groups depending on their type.
Most of the cars belong to the 3rd depreciation group of fixed assets (the useful life is over 3 and up to 5 years).
Car depreciation group
At the same time, some types of passenger cars, for example, Cars of a large class, Cars of a higher class, belong to the 4th or 5th depreciation groups.
Rationale
From 01.01.2017
The third depreciation group of fixed assets includes (useful life over 3 and up to 5 years, Classification of fixed assets included in depreciation groups):
Passenger cars (OKOF code 310.29.10.2).
The fourth depreciation group of fixed assets includes (useful life over 5 and up to 7 years, Classification of fixed assets included in depreciation groups):
Vehicles for transporting people, other vehicles (small class cars for the disabled, OKOF code 310.29.10.24)
The Fifth depreciation group of fixed assets includes (useful life over 7 and up to 10 years, Classification of fixed assets included in depreciation groups):
Vehicles for the transportation of people, other passenger cars of a large class ((with an engine capacity of more than 3.5 liters) and a higher class, OKOF code 310.29.10.24).
Until 01.01.2017
The 3rd depreciation group of fixed assets includes (useful life over 3 and up to 5 years, Classification of fixed assets included in depreciation groups):
Passenger cars (OKOF Code 15 3410010, except for 15 3410114, 15 3410130 - 15 3410141).
Thus, in general, a passenger car belongs to the 3rd depreciation group.
The exception is:
Cars of a small class for the disabled (OKOF Code 15 3410114) - such cars belong to the 4th depreciation group (property with a useful life of more than 5 years to 7 years inclusive).
Cars of a large class (with an engine capacity of more than 3.5 liters) - (OKOF Code 15 3410130) - such cars belong to the 5th depreciation group (property with a useful life of more than 7 years to 10 years inclusive).
Cars of a large class for individual and official use - (OKOF Code 15 3410131) - belong to the 5th depreciation group (property with a useful life of more than 7 years to 10 years inclusive).
Cars of the highest class - (OKOF Code 15 3410140) - belong to the 5th depreciation group (property with a useful life of more than 7 years up to 10 years inclusive).
Automobiles of the highest class for official use - (OKOF Code 15 3410141) - belong to the 5th depreciation group (property with a useful life of more than 7 years to 10 years inclusive).
What types of cars are classified as luxury cars?
Normative documents apply this concept (for example, OKOF, Classification of fixed assets included in depreciation groups), but do not define its meaning. In the Letter of the Federal Tax Service of the Russian Federation for Moscow dated December 21, 2011 N 16-15 / [email protected] the absence of the meaning of the term "cars of the highest class" is indicated and it is recommended to apply the Letter of the State Customs Committee of Russia dated 26.02.1997 N 04-30 / 3515 "On the classification of vehicles". At the same time, in the last letter there are no clear criteria for assigning cars to one class or another. It indicates only the signs that must be taken into account.
In my opinion, in the absence of a clear regulatory framework, you can use the international classification of cars. There are six in total classes A,B,C,D,E, F. Of these, class F ("luxury", " executive class"):
Mini class (A) - small cars, no more than 3.6 m long and no more than 1.6 m wide.
Small class (B) - small cars with a length of 3.6 - 3.9 m, a width of 1.5 - 1.7 m.
Lower middle class(FROM). Vehicle length 3.9 - 4.4 m, width - 1.6-1.75 m.
Middle class (D) - length 4.4 - 4.7 m, width 1.7 - 1.8 m.
Upper middle class (E) ("business class"). Length 4.6 - 4.8 m, width over 1.7 m.
The highest class (F) ("luxury", "executive class"). Length 4.8 m or more, width over 1.7 m.
Additionally
Which depreciation group does the truck belong to?
The third depreciation group - property with a useful life of more than 3 years to 5 years inclusive
Materials on the topic "Depreciation group"
Which depreciation group does the asset belong to?
Depreciation group — a group of depreciable property (fixed assets and intangible assets) formed on the basis of useful lives. The main purpose of the depreciation group is to determine the useful life of an object.
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 mass of not more than 3.5 tons |
| 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; Buses long distance; 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 a diesel engine, having a technically permissible maximum mass 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 the Tax Classification, motor vehicles for special purposes with the 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 (STI 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.
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 the depreciation group based on the planned period of operation and the conditions for using the car.
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.
For each, the useful life is defined 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 |
|
| 3 | 3-5 |
|
| 4 | 5-7 |
|
| 5 | 7-9 |
|
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 or more of a 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 engines (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.
The same group includes both city buses and those that move between cities - long-distance routes.
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.