OKOF: code 330.28.29
330.28.29 — Other general purpose machinery and equipment, not included in other groups
Classifier: OKOF OK 013-2014 Code: 330.28.29 Name: Other general purpose machinery and equipment, not included in other groups Subsidiary elements: 0 Depreciation groups: 4 Straight adapter keys: 143
Grouping 330.28.29 in OKOF is final and does not contain subgroups.
In the classification of fixed assets included in depreciation groups, code 330.28.29 is listed in the following groups:
| Group | Subgroup | Deadlines | Note |
| First group | cars and equipment | all short-lived property with a useful life from 1 year to 2 years inclusive | tools for metalworking and woodworking machines; diesel engines and diesel generators with a cylinder diameter over 160 mm (diesel and drilling diesel generators) |
| Third group | cars and equipment | property with a useful life of over 3 years up to 5 years inclusive | diesel and diesel generators with a cylinder diameter over 120 - 160 mm inclusive (diesel and drilling diesel generators); household appliances |
| Fourth group | cars and equipment | property with a useful life of over 5 years up to 7 years inclusive | electric motors for electric drilling rigs; crane electric motors |
| Fifth group | cars and equipment | property with a useful life of over 7 years up to 10 years inclusive | internal combustion engines, except engines for vehicles; AC electric motors with a power of 0.25 kW and above (except for special power and large-sized ones); special power electric motors; except for fixed assets included in other groups |
To move from the old OKOF to the new OKOF, use a direct transition key:
Source
What has changed in depreciation of fixed assets
Let's give an example of the OKOF code with a decoding for an item such as an office calculator. It belongs to the type of fixed assets “Other machinery and equipment, including household equipment, and other objects.” This type corresponds to the numbers 330. OKPD2 code for electronic calculators is 28.23.12.110. It turns out that the OKOF code for the 2021 calculator is 330.28.23.12.110.
A Instructions for the use of the unified chart of accounts, approved. Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), provides for the grouping of fixed assets and the procedure for analytical accounting in accordance with the previous OKOF OK 013-94 classifier.
Previously, before the classification was adjusted for the new OKOF, furniture belonged to depreciation group 4 with a service life of 5 to 7 years. Code 330.28.93.17.170 is not mentioned in the Classification. The equipment in question can be classified as Equipment for the production of food, beverages and tobacco products, code 330.28.93 (fifth depreciation group (property with a useful life of more than 7 years up to 10 years inclusive)).
Question: To which OKOF code and to what shock-absorbing group do seam cutters belong (airfield service) Answer: To determine the OKOF code (and accordingly the shock-absorbing group), you need to have complete information about the object, so...
The useful life is the period during which an item of fixed assets serves to fulfill the goals of the taxpayer's activities.
First of all, we look for a fixed asset in the Classifier of fixed assets by depreciation groups in 2021 - a detailed table with codes is later in the article. It is a table that is divided by depreciation group.
The OKOF code is a combination of numbers that contains basic information regarding equipment used in production. All codes are contained in a database called the All-Russian Classifier of Fixed Assets. He is OKOF. At the moment, OKOF is the most commonly used classifier of fixed assets in Russia.
Previously, until the end of 2021, another standard was in force - OKOF OK 013-94. For the transition from the old OKOF to the new, special keys have been developed (approved by order of Rosstandart dated 04/21/16 No. 458).
If you do not find a fixed asset in the classification, then look at its code in OKOF and use it to determine which depreciation group the asset belongs to. Companies must determine the depreciation periods of assets in tax accounting according to the new classification of fixed assets. The Government of the Russian Federation made changes to the current classification by resolution No. 640 dated 07/07/16.
A manual joint cutter is a very useful tool that has many advantages over other units. The device comes in three types.
- Diesel. Used on roads and large industrial facilities. These are the most powerful of all devices; they can easily cope with high industrial loads. Can cut to a depth of up to 10,000mm.
- Electric. They are used mainly for work in closed areas. The main advantages are the absence of exhaust gases and low noise levels. The main disadvantage is the small area of use, which completely depends on the length of the electrical cable. Can cut to a depth of up to 500 mm.
- Benzinov. These are the most popular and sought after models. The main advantages are autonomy and high power. The main disadvantage is exhaust gases, which limit their scope of application.
High pressure washer shock absorber group
330.30.99.10 - Other transport vehicles and equipment, not included in other groups
330.30.99.10 - introduced by Amendment No. 1/2015 OKOF, approved by Order of Rosstandart dated December 25, 2015 No. 2202-st.
Classifier: OKOF OK 013-2014 Code: 330.30.99.10 Name: Other transport vehicles and equipment, not included in other groups Subsidiary elements: 0 Depreciation groups: 1 Direct transition keys: 38
Grouping 330.30.99.10 in OKOF is final and does not contain subgroups.
In the classification of fixed assets included in depreciation groups, code 330.30.99.10 is listed in the following groups:
| Group | Subgroup | Deadlines | Note |
| Fourth group | cars and equipment | property with a useful life of over 5 years up to 7 years inclusive | garage and gas station equipment |
To move from the old OKOF to the new OKOF, use a direct transition key:
| Classifier | Code | Decoding | Number of child codes |
| OKOF | 330.28.2 | Other general purpose machinery and equipment | 17 |
Code 330.28.2 is included in the classification of fixed assets:
| Group | Chapter | Depreciation periods | Note |
| Fifth group | cars and equipment | property with a useful life of over 7 years up to 10 years inclusive | air separation and rare gas installations |
The entry in the classifier with code 330.28.2 contains 17 clarifying (child) codes.
| 330.28.21 | Chambers, furnaces and furnace burners |
| 330.28.21.1 | Chambers and furnace burners |
| 330.28.22.1 | Lifting and transport equipment |
| 330.28.23 | Office machines and equipment, excluding computers and peripheral equipment |
| 330.28.23.1 | Writing machines, word processing devices, calculators and adding machines |
| 330.28.23.2 | Office equipment |
| 330.28.25 | Industrial refrigeration and ventilation equipment |
| 330.28.25.1 | Heat exchangers; industrial equipment for air conditioning, refrigeration and freezing equipment |
| 330.28.25.2 | Fans other than table, floor, wall, window, ceiling or roof fans |
| 330.28.25.20 | Fans other than table, floor, wall, window, ceiling or roof fans |
| 330.28.29 | Other general purpose machinery and equipment, not included in other groups |
| 330.28.29.1 | Gas generators, distillation and filtration apparatus |
| 330.28.29.2 | Equipment for washing, filling, capping or packaging bottles or other containers; fire extinguishers, sprayers, steam or sandblasters; gaskets |
| 330.28.29.3 | Equipment for weighing and dosing, industrial, household, etc. |
| 330.28.29.50 | Industrial dishwashers |
| 330.28.29.60 | Installations for processing materials using processes involving changes in temperature, not elsewhere classified |
| 330.28.29.70 | Non-electric equipment and tools for soft and hard soldering or welding, and parts thereof; machines and apparatus for thermal spraying |
Hierarchy diagram in the OKOF classifier for code 330.28.2:
The organization's fixed assets, depending on their useful life, belong to one or another depreciation group for profit tax purposes (Clause 1, Article 258 of the Tax Code of the Russian Federation). The useful life of the asset is determined by the organization itself, taking into account the special classification approved by the Government of the Russian Federation.
Depreciation groups OS 2021 table
To choose a quality tool, you need to know not only the required parameters, but also familiarize yourself with the common manufacturers of this type of equipment. We list three popular brands whose products are highly reliable and have excellent performance characteristics.
Classifier of fixed assets 013-2014 defines the following groups:
- first (useful life - 1-2 years);
- second (2-3 years);
- third (3-5 years);
- fourth (5-7 years);
- fifth (7-10 years);
- sixth (10-15 years);
- seventh (15-20 years);
- eighth (20-25 years);
- ninth (25-30 years);
- tenth (over 30 years).
In the previously valid All-Russian Classifier of Fixed Assets OK 013-94, technological equipment for the meat and poultry processing industry was assigned code 14 2925100, and automatic and semi-automatic lines were assigned code 14 2925103.
If the fixed asset could not be classified by name or code, then you should use the manufacturer’s recommendations or the data specified in the technical documentation.
To fill out the Property Tax Declaration, section 2.1 “Information on real estate objects taxed at the average annual value” is required, which requires information about OKOF codes for real estate objects.
When commissioning any equipment, it is necessary to determine its useful life. The amount of depreciation charges that must be calculated monthly depends on this. To do this, you need to assign the object to a certain depreciation group. Sometimes the main tool is easy to find in the classifier. But if the necessary data is not there, problems may arise.
The asset must be used for production and management needs, generate profit and not be resold. Its long-term use over a period of more than 12 months must also be envisaged.
To confirm the validity of the application of the benefit, it is necessary to compare the technical characteristics of the accounting object and the characteristics established by the Resolution, and also to ensure that the fixed assets are correctly classified by the OKOF code.
Depreciation groups of fixed assets 2019: table
The 2019 classification of fixed assets by depreciation groups is as follows:
| Depreciation group number | Useful life of OS | Example of fixed assets belonging to the depreciation group |
| First group | From 1 year to 2 years inclusive | General purpose machinery and equipment |
| Second group | Over 2 years up to 3 years inclusive | Liquid pumps |
| Third group | Over 3 years up to 5 years inclusive | Radio-electronic communications |
| Fourth group | Over 5 years up to 7 years inclusive | Fences (fences) and reinforced concrete barriers |
| Fifth group | Over 7 years up to 10 years inclusive | Forest industry buildings |
| Sixth group | Over 10 years up to 15 years inclusive | Water intake well |
| Seventh group | Over 15 years up to 20 years inclusive | Sewerage |
| Eighth group | Over 20 years up to 25 years inclusive | Main condensate and product pipelines |
| Ninth group | Over 25 years up to 30 years inclusive | Buildings (except residential) |
| Tenth group | Over 30 years | Residential buildings and structures |
How to take into account the operating system - a compressor and a dryer with filters?
The classifier provides for the division of all OPF into ten depreciation groups. For asset groups, the depreciation rate is determined taking into account the duration of operation of equipment, buildings, structures, and other objects. The organization has the right to establish the duration of useful use based on the time interval.
If the classifier does not mention the OS that the organization puts into operation, the period of its use is established based on the recommendations of the manufacturers and technical specifications.
The taxpayer may change the annual amount and depreciation rate. This is permitted if the service life is increased as a result of reconstruction, modernization or technical re-equipment.
When applying the nonlinear method, the depreciation rate is directly dependent on which depreciation group the object belongs to. They are established in paragraph 5 of Article 259.2 of the Tax Code of the Russian Federation.
| Group | Useful life of fixed assets, years | Depreciation rates by group, % |
| 1 | From 1 to 2 inclusive | 14,3 |
| 2 | From 2 to 3 | 8,8 |
| 3 | From 3 to 5 | 5,6 |
| 4 | From 5 to 7 | 3,8 |
| 5 | From 7 to 10 | 2,7 |
| 6 | From 10 to 15 | 1,8 |
| 7 | From 15 to 20 | 1,3 |
| 8 | From 20 to 25 | 1,0 |
| 9 | From 25 to 30 | 0,8 |
| 10 | Over 30 | 0,7 |
PPT LLC purchased a server worth RUB 120,000. According to the classifier from government decree No. 1 of 01/01/2002, such equipment belongs to the second depreciation group (SPI from 2 to 3 years inclusive). The linear method is used. The organization decided to set the SPI at 25 months. To calculate the depreciation rate as a percentage per month, use the formula:
Which depreciation group do Pumps and Compressors belong to?
Answer
Pumps and compressors belong to 1 - 4 shock-absorbing groups depending on their type.
Rationale
The 1st depreciation group of fixed assets (Classification of fixed assets included in depreciation groups) includes:
Condensate, feed and sand, soil, slurry pumps - Code OKOF 330.28.13.1 (Pumps for pumping liquids; liquid lifters)
Mobile air compressors on wheeled chassis - Code OKOF 330.28.13.24
Other compressors - Code OKOF 330.28.13.28
The 2nd depreciation group of fixed assets (Classification of fixed assets included in depreciation groups) includes:
Artesian and submersible pumps - Code OKOF 330.28.13.1 (Pumps for pumping liquids; liquid lifters).
The 3rd depreciation group of fixed assets (Classification of fixed assets included in depreciation groups) includes:
Other pumps and compressors - OKOF code 330.28.13
The 4th depreciation group of fixed assets (Classification of fixed assets included in depreciation groups) includes:
Bitumen pumps - code OKOF 330.28.92.12.190 (Other tunneling machines)
Fixed assets (FPE) of an organization, depending on their useful life (SPI), for profit tax purposes are assigned to one or another depreciation group (Clause 1, Article 258 of the Tax Code of the Russian Federation). The useful life of the OS is determined by the organization itself, taking into account the classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 (Resolution No. 1).
In 2021, all depreciation classification groups have changed, except the first. The changes apply to legal relations arising from January 1, 2021.
Most of the amendments are in the subsection “Structures and transmission devices” of the second to tenth groups. The list of fixed assets in the “Machinery and Equipment” subsection of the second and ninth groups has been expanded.
Classifier of fixed assets by depreciation groups with examples of fixed assets:
| Depreciation group number | Useful life of OS | Example of fixed assets belonging to the depreciation group |
| 1 | From 1 year to 2 years inclusive | General purpose machinery and equipment |
| 2 | Over 2 years up to 3 years inclusive | Liquid pumps |
| 3 | Over 3 years up to 5 years inclusive | Radio-electronic communications |
| 4 | Over 5 years up to 7 years inclusive | Fences (fences) and reinforced concrete barriers |
| 5 | Over 7 years up to 10 years inclusive | Forest industry buildings |
| 6 | Over 10 years up to 15 years inclusive | Water intake well |
| 7 | Over 15 years up to 20 years inclusive | Sewerage |
| 8 | Over 20 years up to 25 years inclusive | Main condensate and product pipelines |
| 9 | Over 25 years up to 30 years inclusive | Buildings (except residential) |
| 10 | Over 30 years | Residential buildings and structures |
The All-Russian Classifier of Fixed Assets (OKOF), which determines the depreciation group of fixed assets, remains unchanged. Since January 1, 2017, OKOF OK 013-2014 (SNS 2008), approved by Rosstandart order No. 2018-st dated December 12, 2014, has been in effect. The same classifier will be in effect in 2021.
How to determine depreciation group
To understand which depreciation group your fixed asset belongs to, you need to find it in the Classification. Having found it, you will see which group this OS belongs to.
If your OS is not named in the Classification, then you have the right to independently determine the useful life of this property, focusing on the service life specified in the technical documentation or the manufacturer’s recommendations. The established SPI will tell you which depreciation group your OS falls into.
Source
Requirements for depreciation groups
The main difference between recognizing property as a fixed asset for accounting and tax purposes is the value limit:
- up to 40,000 rub. – for accounting (set by the enterprise independently within the specified amount, fixed in the accounting policy);
- 100,000 rub. – for tax accounting, all objects cheaper than the specified amount are not considered fixed assets, are not depreciated and are immediately written off.
To confirm the validity of the application of the benefit, it is necessary to compare the technical characteristics of the accounting object and the criteria established by the resolution, and also to ensure that the fixed assets are correctly classified by the OKOF code.
Examples of fixed assets are buildings, equipment, cars, roads, sites, transformer stations, special equipment, etc. The obligatory criterion for such objects is a service life of more than a year and a cost of more than 40,000 rubles.
Rationale
The 1st depreciation group of fixed assets (Classification of fixed assets included in depreciation groups) includes:
Condensate, feed and sand, soil, slurry pumps - Code OKOF 330.28.13.1 (Pumps for pumping liquids; liquid lifters)
Mobile air compressors on wheeled chassis - Code OKOF 330.28.13.24
Other compressors - Code OKOF 330.28.13.28
The 2nd depreciation group of fixed assets (Classification of fixed assets included in depreciation groups) includes:
Artesian and submersible pumps - Code OKOF 330.28.13.1 (Pumps for pumping liquids; liquid lifters).
The 3rd depreciation group of fixed assets (Classification of fixed assets included in depreciation groups) includes:
Other pumps and compressors - OKOF code 330.28.13
The 4th depreciation group of fixed assets (Classification of fixed assets included in depreciation groups) includes:
Bitumen pumps - code OKOF 330.28.92.12.190 (Other tunneling machines)
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