Depreciation group: cargo car. The car depreciation group to which depreciation group includes a freight semi-trailer
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
Depreciation group a passenger car It 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 the Higher Class recommended to include representatives of the representative class (letter of the SCC 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 |
Depreciation |
|
No more than 7.5 m long |
Over 3 years to 5 |
||
Over 7.5 m to 16.5 m long |
Over 5 years to 7 |
||
Especially large - over |
Over 7 years to 10 |
||
Car |
Truck loading |
Over 3 years to 5 |
|
and in common |
General Trucks |
Over 7 years to 10 |
|
Sadelle tractors |
|||
Other cars: cargo, |
Over 5 years to 7 |
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).
The category "B", in addition to passenger cars, 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 place to him in the 4th depreciation group, 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 S. diesel enginehaving a technically permissible maximum mass no more than 3.5 tons (OKOF code 310.29.10.41.111)
Cargo cars S. gasoline enginehaving a technically permissible maximum mass of no 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)
Methods of motor transport special purpose Cars-tractors Sadle (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.
- 310.29.20.23.110 - Trailers (semi-trailers) to passenger and trucks, motorcycles, motorwaves and quadricycles
- 310.29.20.23.120 - tank trailers and tank semi-trailers for transportation of petroleum products, water and other liquids
- 310.29.20.23.130 - trailers and semi-trailers Tractor
- 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.
- 310.29.10.51 - Autocran
- 310.29.10.52 - Tools for traffic for snow, cars for transporting golfers and similar vehicles equipped with engines
- 310.29.10.59 - Funds of motor vehicles not included in other groupings
- 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, such as cars of a large class, cars passenger top class 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 in 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 the classification of vehicles". At the same time, in the last letter there are no clear criteria for car assignment to one or another 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.
If the organization has acquired a car and defined it a type As a cargo or bus, the next step to determine its useful life is the choice of the depreciation group number. The attribution of a truck or a bus to a particular depreciation group depends on a number of factors that are discussed in this article.
We allocate for amortizing groups of cargo vehicles
Let me remind you that truck motor transport Not only cargo sideboards, but also vans, dump trucks, tractors, tanks, trailers and semi-trailers.
For cargo side carsuseful use is determined by its lifting capacity, which can be determined as the difference in Count 14 "Allowed Maximum Mass" and 15 "Mass without Load" in a vehicle passport (TCP).With a small lifting capacity (not exceeding 500 kg), they will fall into a 3 amortization group (sleep over 3, but not more than 5 years).
To 4 depreciation groups will relate:
- onboard trucks if their lifting capacity is greater than 500 kg, but does not exceed 5 tons;
- dump trucks, regardless of their carrying capacity;
- other trucks such as snow-robber and freight electric cars.
- some special vans type machines and tanks, if they are:
- designed for utilities, logging,
- are slim and autocata pot
- designed for the transport of scent gas, petroleum products or radioactive waste
Saddle tractors (intended for towing semi-trailers), trailers, semi-trailers and trucks With a lifting capacity of over 5 tons are included in the 5 amortization group (surpass over 7 to 10 years). To the same depreciation group will also be special cars Type of van, tanks, with the exception of those in the 4 amortization group.
Select the depreciation group number for buses
Depreciation number number Like a 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), the bus class is determined by its length, which can be viewed in the car's user manual or annex to the contract for its acquisition, which indicates specifications. In addition, for the buses of domestic production are distributed by classes depending on their dimensions inaccording to With industry standard, it is 025 270-66, according to which the graph of the TCP "Model, Mark Tc" is filled. The first digit of the bus model and will denote its class.
If the overall length of the bus does not exceed 5.5 meters, then it refers to 2 (especially small) class. For the bus to be attributed to 3 (small) class, its overall length should be in the range from 6 to 7.5 m. Buses 2 and 3 of the class are included in the 3 amortization group with a useful life of 3 to 5 years.
For example,
Model UAZ 2206- is a small class bus, since the second digit of the model determining the type of vehicle "2", i.e. the bus, and the first figure (class) indicates its belonging to a particularly small class. Such a minibus is amortized from 3 to 5 years.
Middle and large buses occupy a place in the 4 amortization group. They are depreciated over 5 and 7 years. According to the industry Normal, if the bus has dimensions from 8.5 to 10m, then it refers to 4 (average) class, and the bus with dimensions from 11 to 12 m - to 5 (large) class. At the same time, the windows prescribe to the middle buses those whose length from 8.5 to 9 m, and to large, if their dimensions are from 10.5 to 12 m.
In addition to buses 4 (medium) and 5 (large) class to 4 depreciation groups relateother buses To which sanitation buses and buses with an electric motor are attributed. Thus, if in column 3 "name (TC)" TCP destination of the bus is indicated as a sanitary, or a graph 12 "engine type" contains an indication of its equipment with an electric motor, then it must be absorbed from 5 to 7 years.
Important clarification: Buses are distributed over depreciation groups according to their overall sizes, but for other buses, no limitations are not provided for size. As a result, if for example, the size of the sanitary bus will not exceed 7.5 m - it falls only in the 4 amortization group. And if the size of the sanitary bus or the bus equipped with an electric motor will exceed 12 m, it is possible that the inspector will insist on the inclusion of its 5 amortization group with a useful life of 7 to 10 years to which buses 6 (especially large class) include buses With a length of 16.5 to 24 m.
Non-standard bus: What to do?
The greatest complexity causes the definition of a depreciation group for buses, whose length does not fit into the "Procrust Lodge" overall dimensions. For example, if the bus has a length of 7.5 and to 8m. or from 12 to 16 m., There are disputes about which depreciation group they should treat, it is unlikely to be able to avoid. After all, the buses of this length are not attributed to any class, nor in the industry normal, nor in the conquer.
For example,
The 3204 PAZ model has a length of 7.6 m, according to the alphanumeric designation, it is a small class bus. At the same time, to assign it to 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 to debate with tax authorities, then based on the restriction, tested both in the industry, and the OUND, buses having a length of more than 7.5 and up to 8 m., It is safer to 4 (average ) Class and amortizing more than 5 years.
But this bus can be taken into account in the 3 amortization group, focusing on the 11th article of the Tax Code of the Russian Federation, which provides that the terms of the branches of the legislation are applied in what they are used in these sectors 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 in the industry Normal Normal, it is 025270-66 the system of their classification and notation is established. Consequently relying on the designation system established in the industry normal, this bus can be attributed to a small class and amortized not more than 5 years.
Unfortunately, buses of foreign production do not have a digital class designation in the name of its model. It is most likely that the tax authorities will require that "non-standard" buses in size have been attributed to a higher depreciation group.
Read how to determine the type of car. Find out what affects the usefulness of the passenger car. Whether it is worth the state duty to include in the initial value of the main fund
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.
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 motor vehicles 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 of 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; Buses far follow; 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 with a diesel engine, having a technically permissible maximum mass of over 3.5t; Cars-tractors Sadle; Autoogidpex; Garbage trucks |
If a motor vehicle It falls into one of these groups, the organization determines the SC in the limits provided for for the relevant 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. According to the tax classification, the means of motor vehicles with the code according to OKOF 310.29.10.5 are 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 autocrants, the classification contains a mention and other cranes, not referred 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.