Depreciation group car passenger. Determination of the car depreciation group - to which passenger cars include, cargo cars, transport? Depreciation trailer Group

22.08.2019

Vehicles purchased by the Organization can be attributed to the amortized property.

In this regard, the car owners have a need for a TC to account for accounting to determine the depreciation group on the classifier of fixed assets for them.

What does the movable property belong?

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

• designed for long-term operation;
• the ultimate goal of the application of the car is to obtain economic benefits;
• used in industrial or managerial needs;
• as a rule, the cost is always higher than the limit for accounting and tax goals (up to 40,000 and from 100,000, respectively).

If the organization does not plan to sell cars, then the machine can be taken as the main tool.

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

In accounting, the service life can be installed without binding to depreciation group Based on the planned period of operation and the conditions of use of the car.

If you wish in accounting, you can establish a deadline for use equal to the tax accounting for the classification of fixed assets. 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 determined useful life as a range of years, within which you can choose any duration of operation to calculate the depreciation.

On calculating depreciation for cars.

Vehicles, depending on their type and use purposes, can be attributed to the group from the second to the fifth inclusive.

Table

Depreciation group	Service life	Type of motor vehicle
2	2-3	Freight and passenger lifts with platforms
3	3-5	Passenger transport. Small buses up to 7.5 meters. Trucks up to 3.5 tons. Specialists not included in other groups
4	5-7	Passenger cars for disabled Middle I. long buses up to 24 meters Trolley buses Dump trucks side trucks, vans, tractors SpetsTransport - Catami, Flashing, Forestry, Machines for maintenance of roads and utilities Police Machines, Emergency Services Cars carrying petroleum products, gas
5	7-9	Cars of Large and Top 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 Spets transport - tractor pads, hydraulic lifters, garbage trucks Semi-trailers and trailers

Passenger cars

Cars can be attributed to the third depreciation group, and the OKOF 310.29.10.2 is set for them. Range of service life from 3 to 5 years.

If a passenger car Designed for disabled (OKOF 310.29.10.24), then for it you need to install 4 groups with a period of 5 to 7 years.

The passenger cars with an engine capacity from 3.5 liters of large and top class (OKOF 310.29.10.24) belong to the 5 amortization group, accrual depreciation on them from 7 to 9 years.

Cargo transport

Trucks of small sizes with a maximum permissible mass of 3.5 tons and less belong to the 3 amortization group with a period of 3 to 5 years.

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

Onboard machines, dump trucks, vans, as well as tractors for semi-trailers (OKOF 310.29.10.4) are included in the 4 group, it is possible for them from 5 to 7 years.

By the 5th, it is possible to include trucks with a lifting capacity from 3.5 to 12 tons and above with a diesel and gasoline engine.

Bus

A small buses can also be attributed to the third group to accrual depreciation, which does not exceed 7.5 meters long. For urban small buses, OKOF is installed 310.29.10.30.111, for others - 310.29.10.30.119.

Middle-length buses up to 12 m and especially large up to 24 m are included in the 4 amortization group and set the time of operation from 5 to 7 years.

The same group includes both city buses and those that move between cities - far follow.

Trolleybuses are also included in the 4group.

Bus trains in length over 16.5 m to 24 m are included in the 5 amortization group, it can be used from 7 to 9 years inclusive.

conclusions

Automotive movable property - passenger and trucks, Buses, SpetsTransport can be included in fixed assets that entails the mandatory establishment of a depreciation group for them in tax accounting.

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

Depending on the useful life of (SP), the amortized property (fixed assets and intangible assets) is distributed through depreciation groups (clause 1 of Article 258 of the Tax Code of the Russian Federation). What depreciation groups include motor vehicles, tell us in our consultation.

How to determine the amortizing group of the car?

Depreciation groups of fixed assets, incl. Autotransports are determined in accordance with the classification of fixed assets included in depreciation groups (government decree dated 01.01.2002 No. 1). In this classification, the facilities of fixed assets are distributed over depreciation groups with I by X. In the I depreciation group, the fixed assets are included with the SCH 1 year to 2 years inclusive, and in X - the fixed assets whose sleep over 30 years. More information about the updated classification of fixed assets, which is valid from 01.01.2017, we told in.

Depreciation groups of motor vehicles

Motor vehicles in accordance with the classification of fixed assets are assigned to III-V depreciation groups. Recall that the following is set for them:

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

We give examples of cars vehicle, assigned to the specified groups:

Depreciation group	Name of motor vehicle
III	Cars passenger (with engine working volume not more than 3.5l); Buses are especially small and small up to 7.5 m inclusive; Cargo cars with a diesel or gasoline engine having a technically permissible maximum mass no more than 3.5t
IV	Cars passenger small class for disabled; Buses urban highly large (bus trains) longer than 16.5 to 24m inclusive; Long-distance buses; Buses are medium and large up to 12m inclusive; Cars cargo, road tractors for semi-trailers (general-purpose cars: onboard, vans, car tractors; car dump trucks); Car accidents; Concreteren marines; Autotesovoza; Tools for utilities and road content
V.	Large class cars (with engine working volume Over 3.5 l) and top class; Buses Other particular large (bus trains) with a length of over 16.5 to 24m inclusive; Cargo cars S. diesel enginehaving a technically permissible maximum mass of over 3.5t; Cars-tractors Sadle; Autoogidpex; Garbage trucks

If the vehicle falls into one of these groups, the organization defines the SC within the limits provided for for the corresponding group. For example, for a passenger car with an engine working volume, over 3.5 liters can be set from 85 months to 120 months inclusive.

And, for example, on the crane the car depreciation group?

The car crane is located in the "Vehicle" section with code 310.29.10.51. On tax classification special purpose The code according to the OKOF 310.29.10.5 is attributed to IV and V amortization groups. Therefore, the organization may independently attribute a truck crane to any of these groups. Please note that in addition to truck cranes, the classification contains a mention and other cranes not related to vehicles. Thus, the cranes are in general, in general, are attributed to the VII depreciation group (SCH Over 15 to 20 years inclusive). Also in separate classification groups, you can find other references to cranes. So, the cranes of the lifting rifle type are classified in accordance with the classification to the II amortization group (SCH Over 2 to 3 years inclusive), and derrick cranes, cranes, portal cranes, self-propelled or non-communicable machines equipped with a lifting crane - to the III depreciation group (Sleep over 3 to 5 years inclusive). Other machines self-propelled and carts equipped with a lifting crane not included in other groupings belong to the IV depreciation group (SCH 5 to 7 years inclusive). Thus, the carcraft depreciation group depending on its type can be established from the above.

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

Starting from 01/01/17, acts updated version This legislative act (introduced by the Decree of Government No. 640 dated 07.07.16). The amendments relate to new OKOF codes used since 2017.

Which depreciation deadlines are installed now for cargo transport? What is the order of the sleep (useful life) for cars purchased until 2017? We will understand in the peculiarities of choosing a depreciation group for a cargo car in accordance with the current legislation.

Which depreciation group includes a cargo car?

A grouping of vehicles in order to calculate depreciation is made depending on the type of engine, mass and assignment of the car. Most freight transport is included in 3-5 classification groups. The exact details are shown in the table below.

Depreciation groups on transport for freight traffic - Since 01/01/17

Group	Sleep (years)	View of a truck	Code of the acting OKOF.
		Diesel transport with limit load capacity of 3.5 tons.	Actual value of 310.29.10.41.111
		Gasoline vehicles with limit load capacity of 3.5 tons.	Actual value of 310.29.10.42.111
Fourth		Cargo vehicles and tractor-type tractors to semi-tramps (for example, vans, dump trucks, onboard transport, tractor)	Actual value of 310.29.10.4
		Diesel transport from 3.5 to 12 tons. Maximum	Actual value of 310.29.10.41.112
		Diesel transport more than 12 tons.	Actual value of 310.29.10.41.113.
		Gasoline transport with a mass of over 3.5 to 12 tons.	Actual value of 310.29.10.42.112
		Gasoline transport with possible lifting capacity over 12 tons.	Actual value of 310.29.10.42.113
		Motor transport Special forces (saddle tractors)	Actual value of 310.29.10.5
		AVTOGIDROPODERS	Actual value 310.29.10.59.270
		Motor transport special substation not included in the rest of the groups (such as garbage trucks)	Actual value of 310.29.10.59.390

The procedure for applying the new edition of the OS classifier

Updated groups for installing SPE came into effect in connection with the adoption of new OKOF. It is necessary to apply the specified norms regarding the transport that began to be operated from January 1, 2017 to change the group and sleep on cars previously improved 2017, not required.

For example, in June 2016, the organization acquired a cargo on-board car model KAMAZ-5320, and since July, transport was commissioned. The accountant has a depreciation group "KAMAZA", as the fourth (term 5-7 years), intended for onboard transport of general purpose.

As can be seen from the table according to the new classification, for this type of cargo transport, the group has not changed.

Important! To facilitate the transition to new codes of EKOF Rosstandart, a comparative recommendation table was formed - order of department No. 458 dated 24.04.16.

Depreciation group of car For tax purposes, it is not always easy to determine unambiguously. Meanwhile, the embossing embarrassment threatens with incorrect depreciation. As a result, errors per income tax. In addition, the incorrect definition of the type of vehicle can lead to an error in the calculation of the transport tax. Therefore, we will pay special attention to this issue. We will not speak about machines for disabled people and special equipment.

Determine the passenger car depreciation group

The shock absorption group of the passenger car depends not only on the working volume of its engine, but also from its class.

As you can see if the volume of the engine is your new car exceeds 3.5 liters, then its depreciation group is definitely 5th. Also there will be no difficulty in determining the group for low-cost small cars: budget cars can not get into the highest class. Most likely, they will fall into the 3rd depreciation group.
The most difficult right to determine the depreciation group of respectable vehicles with an engine capacity up to 3.5 liters. So, doubts may appear, in particular, when buying Audi A8 or Nissan Teana.. To which class to attribute them: to the highest or other? There are no clear guidelines in the classification of OS.

Attention! The class of the car is important when it is attributed to the energy efficient OS for the possibility of using accelerated depreciation and property tax benefits (subparagraph 4 of paragraph 1 of Art. 259.3, paragraph 21 of Art. 381 of the Tax Code of the Russian Federation).

There is a rather old letter of the customs committee, in which higher class It is recommended to attribute representatives of the representative class (a letter of the Russian GTC of Russia of 26.02.1997 N 04-30 / 3515). The GTK refers to this letter to this letter (a letter of the Federal Tax Service of Russia in Moscow of October 21, 2011 No. 16-15 / [Email Protected]). And what to consider representation machines - it is solved individually, while the prestige of the brand, the price, comfort of the cabin is taken into account, and so on.
For example, hybrid lexus. CT 200h The gasoline engine is 1.8 liters, and the price of the car can reach 1.7 million rubles. To attribute such a car to a small class, of course, it is possible, but checking it will probably call questions.
As experts, they can attract the manufacturer's specialists. And for sure they will confirm to the tax authorities (as already confirmed to us in a telephone conversation) that all LEXUS brand cars are a representative class, which means that the highest.
There is another approach: to the highest class attribute only cars with a length of over 4.9 m. It is proposed by the Ministry of Economy in 1998 (Methodological management of the RD 37.009.015-98, approved. Ministry of Economy of Russia 04.06.1998). And in one judicial dispute, the organization managed to defend his position - referring to a small length of his car, she argued that the car does not apply to the highest class (and therefore it should not be included in the 5th amortization group (Resolution 17 AAS of 08.12.2008 N 17Ap-8900/2008-AK)). True, there are opposite court decisions (decree 11 AAS of 24.02.2011 in case No. A72-6500 / 2010).
However, if your car is 4.9 m longer, but does not pull to the highest class (it can be inexpensive universal), you can safely ignore the recommendations of the Ministry of Economy.
The fact is that the Methodological Guide itself was not anywhere registered or published. And therefore, it cannot set any rules of the game.

Depreciation groups for trucks and buses

For buses and trucks, it all depends solely on their technical characteristics.

Type of vehicle		The term is useful Use	Depreciation Group
	No more than 7.5 m long	Over 3 years to 5 Overall inclusive
	Over 7.5 m to 16.5 m long inclusive	Over 5 years to 7 Overall inclusive
	Especially large - over 16.5 m to 24 m inclusive	Over 7 years to 10 Overall inclusive
Car cargo	Truck loading up to 0.5 T.	Over 3 years to 5 Overall inclusive
and in common destination	General Trucks loading capacity over 5 t	Over 7 years to 10 Overall inclusive
	Sadelle tractors
	Other cars: cargo, Road tractors for semi-trailers (cars general purpose: onboard, Vans, car tractors; Dump trucks)	Over 5 years to 7 Overall inclusive

When choosing a depreciation group, it is important to correctly determine the type of vehicle. This information must be described in line 2 - 4 of the passport of the vehicle (PTS) (letters of the Ministry of Finance of Russia dated 19.03.2010 No. 03-05-05-04 / 05, from January 17, 2008 No. 03-05-04-01 / 1 ).

If in line 4, for example, the type "C" is specified, in line 3 it is written "cargo", and the second digit of the car brand number in line 2 is "3", then there is no doubt: we have a cargo machine (sectoral normal it 025 270-66; Appendix N 3 to methodical recommendations, approved by the Ministry of Transport of Russia from 14.03.2008 N AM-23-P). If the organization bought an imported machine, then the digital designation of its brand in line 2 may not be. For example, simply written "Mercedes-Benz Actros". Then it is necessary to look at the strings 3 and 4.

Note
By the way, sometimes in line 3 TCP, auto inspectors write different names for the same vehicle. For example, in the TCP on the "Sable Barguzin" there are such options: "Cargo-passenger", "Specialized Passenger TC 6 seats", "Universal", etc. What finally can confuse an accountant. In this case, the only correct landmark is the second digit in the TC model.

Sometimes from rows 2 or 3 it follows that the car is not passenger (cargo, bus, special, etc.), and in line 4 TCP costs the category "B". Some accountants believe that such a category means that the car is passenger. After all, ordinary rights are required for his management! Some organizations managed to defend such a position in court. For example, once the court considered cars passenger and only because the category "B" was indicated in their TCP (the decision of the FAS MO of 14.01.2011 N Ka-A40 / 17115-10). But it is rare. The category "in" vehicle does not mean that there is a passenger car. What other courts are indicated directly (the resolutions of the FAS SKI dated 09.12.2010 in case No. A32-10605 / 2008-12 / 122; FAS UO of 24.11.2011 n F09-7735 / 11). By the way, the Ministry of Finance, referring to one of the definitions of the Russian Federation (definition of the Supreme Arbitration of the Russian Federation of 10/14/2009 N you-11908/09), directly indicates that GAZ-2705 (Gazelle-Business) refers to the category of trucks (despite that in line 4 PTS of such machines is the category "B") (the letter of the Ministry of Finance of Russia dated 21.10.2010 No. 03-05-06-04 / 251).
And all these disputes are far from idle. As you probably know, the type of vehicle is very important and when calculating the transport tax. So, with the same engine power, for example from 100 to 150 horsepower, the base rate for the passenger car - 3.5 rubles. on 1. horsepower, for the bus - 5 rubles / l. s., For a truck - 4 rubles / l. from.

Which depreciation group includes a passenger car

(Paragraph 1, Art. 361 of the Tax Code of the Russian Federation).

Note
Basic transport tax rates can be increased or reduced by the law of the subject of the Russian Federation (but not more than 10 times) (paragraph 2 of Art. 361 of the Tax Code of the Russian Federation).

In the category "in", in addition passenger carsThe also includes small buses and trucks. So if your "gazelle", "Sable Barguzin" or another similar cars Designed for the carriage of goods and this is indicated in the TCP, and the second digit of the TC brand is not "1" and not "2", then it is safer to recognize the car by cargo. And the place to him in the 4th depreciation group, and not in the 3rd. If the second digit is "2", then our bus (3rd depreciation group). And the second figure "7" in the car brand means that this cargo van and should be attributed to the 4th depreciation group.

Attention! The type of vehicle directly affects not only for its useful use, but also by the magnitude of the transport tax.

By the way, the tax authorities do not mind to play with the law, turning it into one, then in the other direction, depending on what it is beneficial in a particular situation. So, demanding transport tax From owners of controversial "gazelles" and "Soblya", they will insist that these cars have nothing to do with the passenger. However, when the inspectors checked the manufacturer of the same machines, they began to prove the opposite. And it is not by chance - only when selling cars, you need to pay excise. Inspectorate Dinc. Avtozavodaavoda Gas excise taxes and VAT, finding passenger cars sold cars GAZ-22177, 22171, 22177, 221717, 3221, 32217. However, the courts did not support the tax service (the resolution of the FAS SZO dated December 10, 2010 in the case of N A56 7511/2010). They recommended looking at the type of car (on the second digit of the model). And since it is "2", then we are not a passenger car, and the bus.
If you are for some reason you cannot find clear information about the same type of your TC, this can be viewed as an unreasonable ambiguity that should be interpreted in your favor (paragraph 7 of Art. 3 of the Tax Code of the Russian Federation). But it happens much easier to also clarify the situation by sending the request to the manufacturer (his representative) or to the traffic police.
This request can be made in arbitrary form. For example, you can use the template below.

Once you put into operation your car, you can write off the depreciation premium on indirect spending in tax accounting. It is pleased that the restriction for such a premium for all cars is the same: it cannot be more than 30% (paragraph 9 of Art. 258 of the Tax Code of the Russian Federation). At least in this matter you will not have doubts.

July 2012

Answer

Trucks belong to depreciation groups depending on their carrying capacity and type.

Which depreciation group includes a cargo car?

Most of them relate to 3 - 5 amortization groups.

Justification

From 01/01/2017

To the third depreciation group

Cargo cars with a diesel engine having a technically permissible maximum mass of not more than 3.5 tons (OKOF code 310.29.10.41.111)

Cargo cars with a gasoline engine having a technically permissible maximum mass of not more than 3.5 tons (OKOF code 310.29.10.42.111)

To the fourth depreciation group

Tools Truck trucks, road tractors for semi-trailers (general-purpose cars: onboard, vans, car tractors; car dump trucks) (OKOF code 310.29.10.4).

To the fifth depreciation group

Cargo cars with a diesel engine having a technically permissible maximum mass of over 3.5 tons, but not more than 12 tons (OKOF code 310.29.10.41.112)

Cargo cars with a diesel engine having a technically permissible maximum mass of more than 12 tons (OKOF code 310.29.10.41.113)

Cargo cars with a gasoline engine having a technically permissible maximum mass of over 3.5 tons, but not more than 12 tons (OKOF code 310.29.10.42.112)

Cargo cars with a gasoline engine having a technically permissible maximum mass of over 12 tons (OKOF code 310.29.10.42.113)

Funds of motor vehicles Special Purpose Cars Sadelles (OKOF code 310.29.10.5)

Transport facilities equipped with lifts with working platforms (autohydrum) (OKOF code 310.29.10.59.270)

Fundamental specialty-based specialties, not included in other groups (garbage trucks) (OKOF code 310.29.10.59.390)

Until 01.01.2017

To the 3rd depreciation group The main funds (useful life of over 3 and up to 5 years, the classification of fixed assets included in the depreciation groups) include:

Cars of total appointment with a carrying capacity of up to 0.5 tons (OKOF code 15 3410191)

To the 5th depreciation group The main funds (useful life of more than 7 and up to 10 years, the classification of fixed assets included in the depreciation groups) include:

Cars of total appointment with a lifting capacity of over 5 tons (OKOF code 15 3410195 - 15 3410197), namely:

15 3410195 - Cars of total appointment by carrying capacity over 5 to 8 tons;

15 3410196 - Cars of total appointment Over 8 to 15 tons;

15 3410197 - Cars of total appointment with a carrying capacity of over 15 tons.

To the 5th depreciation group The main funds (useful life of more than 7 and up to 10 years, the classification of fixed assets included in the depreciation groups) include:

Cars-tractors Sadle (OKOF code 15 3410210 - 15 3410216), namely:

15 3410211 - Cars - truck tractors with a load on the saddle to 3 tons;

15 3410212 - Cars - truck tractors with a load on the saddle over 3 to 5.4 tons;

15 3410213 - Cars - truck tractors with a load on the saddle over 5.4 to 7.5 tons;

15 3410214 - Cars - truck tractors with a load on the saddle over 7.5 to 12 tons;

15 3410215 - Cars - truck tractors with a load on the saddle over 12 to 18 tons;

15 3410216 - Cars - truck tractors with a load on the saddle of over 18 tons.

To the 4th depreciation group The main funds (useful life of over 5 and up to 7 years, the classification of fixed assets included in the depreciation groups) include:

Cargo cars, road tractors for semi-trailers (general-purpose cars: onboard, vans, car tractors; car dump trucks) (OKOF code 15 3410020) besides vehicles with OKOF code - 15 3410191, 15 3410195 - 15 3410197, 15 3410197, 15 3410211 - 15 3410216.

In addition, there may be specialized cars.

Additionally

Which depreciation group is a passenger car?

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

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

Cargo tractor saddle depreciation group

Subgrouping

Grouping 310.29.20.23 The OKOF contains 4 subgroups.

1. 310.29.20.23.110 - Trailers (semi-trailers) to passenger and trucks, motorcycles, motorwaves and quadricycles
2. 310.29.20.23.120 - tank trailers and tank semi-trailers for transportation of petroleum products, water and other liquids
3. 310.29.20.23.130 - trailers and semi-trailers Tractor
4. 310.29.20.23.190 - Other trailers and semi-trailers not included in other groupings

Depreciation groups

In the classification of fixed assets included in the depreciation groups, the code 310.29.20.23 is listed in the following groups:

Transition keys

OK OK 013-94	OK OK 013-2014
The code	Name	The code	Name
142921771	Trailers	310.29.20.23	Other trailers and semi-trailers
142921772	Semi-trailers
153420000	Trailers and semi-trailers
153420020	Trailers and semi-trailers for cars and tractors
153420141	Monkey trailers with onboard platform
153420142	Non-zone trailers
153420143	Monkey dump truck trailers
153420144	Monkey vans trailers
153420145	Uniaxial special trailers
153420146	Monkey chassis trailers
153420149	Uniaxial trailers
153420150	Biaxial trailers to trucks
153420151	Biaxial trailers with onboard platform
153420152	Two-axle trailers
153420153	Double-axle trailers
153420154	Biaxial chassis trailers
153420159	Two-axis trailers
153420180	Trailers with specialized bodies, trailers
153420181	Trailers with specialized bodies
153420182	Trailers for veterinary service
153420183	Trailers and special heavy trailers and semi-trailers
153420184	Top aprels on semi-trap
153420197	Water tanks on trailers
153420198	Semi-trailer water tanks
153420199	Trailers - Other tanks
153420200	Commercial general purpose semi-trailers
153420201	Commercial general purpose semi-trailers with onboard platform
153420202	Automotive general purpose dump trucks
153420203	Collective general purpose semi-trailers with specialized bodies
153420204	Commercial general purpose semi-trailers. Chassis
153420209	Other automobile overalls

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
Daughter elements: 4
Depreciation groups: 1
Direct transition keys: 31

Bought a car: Determine the class of machine for depreciation and calculating the transport tax

• OKOF - All-Russian Classifier for fixed assets
• 300.00.00.00.000 - Machines and equipment, including economic equipment, and other objects
• 310.00.00.00.000 - Vehicles
• 310.29 - Matters of motor vehicles, trailers and semi-trailers
• 310.29.10 - Mobile Tools
• 310.29.10.5 - Mobile Special Force Tools

Subgrouping

Grouping 310.29.10.5 In the OKOF contains 4 subgroupings.

1. 310.29.10.51 - Autocran
2. 310.29.10.52 - Tools for traffic for snow, cars for transporting golfers and similar vehicles equipped with engines
3. 310.29.10.59 - Funds of motor vehicles not included in other groupings
4. 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 go from the old ekof to the new ekof, a direct transition key is used:

OK OK 013-94	OK OK 013-2014
The code	Name	The code	Name
153410198	Cars of general purpose. Chassis	310.29.10.5	Tools for motor vehicles
153410200	Cargo cars Others
153410201	Cars freight electric cars
153410210	Truck Cars Sadle
153410211	Cars-tractors saddle with a load on the saddle to 3 t
153410212	Cars-tractors saddle with a load on the saddle over 3 to 5.4 tons
153410213	Cars-tractors Saddle with a load on the saddle Over 5.4 to 7.5 tons
153410214	Cars-tractors saddle with a load on the saddle over 7.5 to 12 t
153410215	Cars-tractors saddle with load on the saddle over 12 to 18 t
153410216	Cars-tractors saddle with load on the saddle over 18 t
153410040	Cars special, except included in the grouping 14 3410040
153410340	Cars-vans with specialized bodies
153410341	Cars-vans for transportation of industrial
153410342	Cars-vans for transportation of perishable products (autorsatrier, isothermal)
153410344	Car Vans for Bakery Products
153410345	Car Vans for Transportation Mail
153410346	Cars of medical services and for transportation of medicines
153410349	Cars-vans for transportation of other goods
153410351	Van Cars Veterinary Service
153410359	Specialized car vans
153410360	Tank trucks
153410364	Water tank trucks
153410366	Tensystem-Mukovoz (including semi-trailers)
153410367	Sahahrovoza tank trucks
153410379	Other tank trucks
153410443	Avtokatafalka
153410449	Cars special, except included in the grouping 14 3410040, other

OKOF: code 310.29.10.5

310.29.10.5 - Mobile Special Force Tools

Classifier: OK OK 013-2014
Code: 310.29.10.5
Name: Metals Mobile Special Forces
Daughter elements: 4
Depreciation groups: 2
Direct transition keys: 27

2018 OKOF2.RU - All-Russian Classifier for fixed assets with decoding and search

Answer

Cars belong to depreciation groups depending on their type.

Most of the passenger cars belongs to the 3rd depreciation group of fixed assets (useful life of over 3 and up to 5 years).

Depreciation group of car

At the same time, some types of passenger cars, for example, cars of a large class, high-grade passenger cars refer to the 4th or 5th depreciation groups.

Justification

From 01/01/2017

The third depreciation group of fixed assets includes (useful life for more than 3 and up to 5 years, the classification of fixed assets included in depreciation groups):

Cars passenger (OKOF code 310.29.10.2).

The fourth depreciation group of fixed assets includes (useful life more than 5 to 7 years, the classification of fixed assets included in depreciation groups):

Machines for transportation of people Other cars (passenger small class for disabled, OKOF code 310.29.10.24)

The fifth depreciation group of fixed assets includes (useful life more than 7 and up to 10 years, the classification of fixed assets included in depreciation groups):

Machines for transportation of people Other cars are passenger cars ((((with engine working volume over 3.5 liters) and top class, OKOF code 310.29.10.24).

Until 01.01.2017

The 3rd depreciation group of fixed assets includes (useful life of over 3 and up to 5 years, classification of fixed assets included in depreciation groups):

Cars passenger (OKOF code 15 3410010, except 15 3410114, 15 3410130 - 15 3410141).

Thus, in general, a passenger car refers to the 3rd depreciation group.

The exception is:

Cars passenger small class for 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).

Large class cars (with an engine working volume Over 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).

Large class cars for individual and official use - (OKOF code 15 3410131) - refer to the 5th depreciation group (property with a useful life of more than 7 years to 10 years inclusive).

Cars of high-class passenger cars - (OKOF code 15 3410140) - refer to the 5th depreciation group (property with a useful life of over 7 years to 10 years inclusive).

Cars of high-grade cars for official use - (OKOF code 15 3410141) - refer to the 5th depreciation group (property with a useful life of more than 7 years to 10 years inclusive).

What types of passenger cars belong to the highest class cars?

Regulatory documents apply this concept (for example, an octop, classification of fixed assets included in depreciation groups), but do not determine its value. In the letter of the UFNS of the Russian Federation in Moscow of December 21, 2011 No. 16-15 / [Email Protected] It is indicated on the absence of the meaning of the term "car of high-class cars" and it is recommended to apply a letter of GTC of Russia from 26.02.1997 N 04-30 / 3515 "On classification motor vehicles". At the same time, in the last letter there are no clear criteria for carrying out cars to a particular class. It indicates only on the signs that should be taken into account.

In my opinion, in the absence of a clear regulatory framework, you can use the international classification of cars. Total stands out six classes a, b, c, d, e, F. Of these, the class F (Lux "," Executive Class ") refers to the highest class.

The class of mini (a) is small-sized cars, no longer than 3.6 m long, and no more than 1.6 m wide.

Small class (c) - small-sized cars with a length of 3.6 - 3.9 m, 1.5 - 1.7 m wide.

Lower middle class (FROM). The length of the car is 3.9 - 4.4 m, width - 1.6-1.75 m.

The middle class (D) is the length of 4.4 - 4.7 m, the width is 1.7 - 1.8 m.

Upper middle class (E) ("Business Class"). Length 4.6 - 4.8 m, width over 1.7 m.

Higher class (F) ("Lux", "Executive Class"). Length is 4.8 m or more, width over 1.7 m.

Additionally

Which depreciation group includes a cargo car?

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

Materials on the topic "Depreciation group"

Which depreciation group is the main tool?

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