A government institution has acquired an object of fixed assets (a passenger car), which was previously in operation. How to determine its useful life in order to accept it for budget accounting and depreciation?
In accordance with paragraph 44 of Instruction No. 157n, the useful life of a fixed asset is the period during which it is intended to be used in the course of the institution's activities for the planned purposes.
By general rule determination of the useful life of fixed assets (including objects that were previously in operation) in order to accept them for accounting and depreciation is based on:
- information contained in the legislation of the Russian Federation, which establishes the useful life of property for the purpose of depreciation;
- recommendations contained in the manufacturer's documents included in the package of the property (in the absence of norms in the legislation of the Russian Federation providing for the useful life of the property for the purpose of depreciation);
- decision commissions of the institution for the receipt and disposal of assets (in cases where information is not available in the legislation of the Russian Federation and the manufacturer's documents).
You should be aware that for fixed assets that were previously in operation, the expiration date of their useful life is determined taking into account the period of their actual operation (paragraph 12, clause 44 of Instruction No. 157n). That is, institutions, in order to calculate depreciation for these objects, have the right to provide for a depreciation rate, taking into account the useful life, reduced by the number of years (months) of operation of this property by previous owners.
If the period of actual use of the object by the previous owners turns out to be equal to its useful life, determined by the FA Classification, or exceeds this period, the institution has the right to independently determine the useful life of the car, taking into account safety requirements and other factors. Such a conclusion is based on the provisions of tax legislation (paragraph 2, clause 7, article 258 of the Tax Code of the Russian Federation). We believe that the useful life of fixed assets that were previously in operation should be determined in a similar way in order to accept them for budget accounting.
The period of actual operation of a used item of fixed assets must be documented. If there are no documents, then the useful life is set in accordance with the OS Classification, as for a new fixed asset (letters of the Ministry of Finance of the Russian Federation dated 06/16/2010 No. 03‑03‑06 / 1/414,).
Note that depreciation on fixed assets that were previously in operation is charged in accordance with the generally established procedure provided for in clauses 85, 86 of Instruction No. 157n ( linear way starting from the 1st day of the month following the month when the object was taken into account) and is made until the full repayment of the cost of this object or its deregistration. The calculation of the annual depreciation amount is carried out on the basis of the book value of the property and the depreciation rate calculated taking into account its useful life. During the financial year, depreciation is charged monthly in the amount of 1/12 of the annual amount.
For clarity, let's take an example.
A government institution purchased a car, previously in operation, worth 420,000 rubles. The period of its actual operation by the previous owner is documented and is 2 years 8 months. (32 months). It is necessary to determine the useful life of the car and the amount of monthly depreciation charges.
According to the OS classification, the total useful life passenger car equals five years (60 months).
At the time the car was taken into account, it had already been in operation for 2 years 8 months. (32 months), so the remaining useful life will be 2 years 4 months. (28 months) (5 years (60 months) - 2 years 8 months (32 months)).
Monthly during the specified period, depreciation will be charged in the amount of 15,000 rubles. (420,000 rubles / 28 months).
Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.
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).
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
Passenger cars (OKOF code 310.29.10.2).
Vehicles for transporting people, other vehicles (small class cars for the disabled, OKOF code 310.29.10.24)
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):
Passenger cars ( 15 3410010, except for 15 3410114, 15 3410130 - 15 3410141).
Thus, in general case, a passenger car belongs to the 3rd depreciation group.
The exception is:
Cars of a small class for the disabled ( 15 3410114) - such cars belong to the 4th depreciation group (property with a useful life of more than 5 years up to 7 years inclusive).
Cars of a large class (with an engine capacity of more than 3.5 liters) - ( 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- ( 15 3410131) - belong to the 5th depreciation group (property with a useful life of more than 7 years up to 10 years inclusive).
Cars of the highest class - ( 15 3410140) - 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 for official use - ( 15 3410141) - belong to the 5th depreciation group (property with a useful life of more than 7 years up to 10 years inclusive).
What types of cars are classified as luxury cars?
Regulatory documents apply this concept (for example,), 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 February 26, 1997 N 04-30 / 3515 "On the classification vehicles". At the same time, the last letter does not contain clear criteria for assigning cars to one class or another. It only indicates the signs that must be taken into account in this case.
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(WITH). Vehicle length 3.9 - 4.4 m, width - 1.6-1.75 m.
In accordance with clause 44 of Instruction No. 157n1, the useful life of a fixed asset is the period during which it is intended to be used in the course of the institution's activities for the planned purposes.
As a general rule, determining the useful life of fixed assets (including objects that were previously in operation) in order to accept them for accounting and depreciation is based on:
- information contained in the legislation of the Russian Federation, which establishes the useful life of property for the purpose of depreciation;
- recommendations contained in the manufacturer's documents included in the package of the property (in the absence of norms in the legislation of the Russian Federation providing for the useful life of the property for the purpose of depreciation);
- the decision of the commission of the institution on the receipt and disposal of assets (in cases where information is not available in the legislation of the Russian Federation and the manufacturer's documents).
In accordance with the Classification of fixed assets included in, approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (hereinafter referred to as the OS Classification), cars belong to the third depreciation group (property with a useful life of more than three years to five years inclusive (OKOF code 15 3410010)). According to par. 3 paragraph 44 of Instruction No. 157n for fixed assets included in depreciation groups from the first to the ninth is determined by the longest period. Therefore, the useful life of the car will be five years (60 months).
You should be aware that for fixed assets that were previously in operation, the expiration date of their useful life is determined taking into account the period of their actual operation (paragraph 12, clause 44 of Instruction No. 157n). That is, institutions, in order to calculate depreciation for these objects, have the right to provide for a depreciation rate, taking into account the useful life, reduced by the number of years (months) of operation of this property by previous owners.
If the period of actual use of the object by the previous owners turns out to be equal to its useful life, determined by the FA Classification, or exceeds this period, the institution has the right to independently determine the useful life of the car, taking into account safety requirements and other factors. Such a conclusion is based on the provisions of tax legislation (paragraph 2, clause 7, article 258 of the Tax Code of the Russian Federation). We believe that the useful life of fixed assets that were previously in operation should be determined in a similar way in order to accept them for budget accounting.
The period of actual operation of a used item of fixed assets must be documented. If there are no documents, then the useful life is set in accordance with the Fixed Assets Classification as for a new fixed asset (letters of the Ministry of Finance of the Russian Federation dated 16.06.2010 No. 03‑03‑06/1/414, dated 09.23.2009 No. 03‑03‑06 /1/608).
It should be noted that for objects of fixed assets that were previously in operation, it is accrued in accordance with the generally established procedure provided for in paragraphs 85, 86 of Instruction No. 157n (in a linear way, starting from the 1st day of the month following the month the object was accepted for accounting), and is made until full repayment of the cost of this object or its write-off from the register. The calculation of the annual depreciation amount is carried out on the basis of the book value of the property and the depreciation rate calculated taking into account its useful life. During the financial year, depreciation is charged monthly in the amount of 1/12 of the annual amount.
For clarity, let's take an example.
A government institution purchased a car, previously in operation, worth 420,000 rubles. The period of its actual operation by the previous owner is documented and is 2 years 8 months. (32 months). It is necessary to determine the useful life of the car and the amount of monthly depreciation.
According to the OS Classification, the total useful life of a passenger car is five years (60 months).
At the time the car was taken into account, it had already been in operation for 2 years 8 months. (32 months), so the remaining useful life will be 2 years 4 months. (28 months) (5 years (60 months) - 2 years 8 months (32 months)).
Monthly during the specified period, depreciation will be charged in the amount of 15,000 rubles. (420,000 rubles / 28 months).
If an organization has purchased a car for long-term use in the production of products, in the performance of work or the provision of services and does not plan its subsequent resale, it must be depreciated in accounting (clauses 4, 17 PBU 6/01). And if its initial value in tax accounting also exceeds 100,000 rubles, the object will also be depreciated for the purpose of calculating tax base on income tax (clause 1, article 256 of the Tax Code of the Russian Federation). We will tell you about the procedure for depreciating a car in accounting and tax accounting in our consultation.
When do we start depreciating a car?
In accounting, the depreciation of the machine begins to accrue from the 1st day of the month following the month of its acceptance for accounting(clause 21 PBU 6/01). Recall that fixed assets are accepted for accounting with the following entry (Order of the Ministry of Finance dated October 31, 2000 No. 94n):
Debit of account 01 "Fixed assets" - Credit of account 08 "Investments in non-current assets"
In tax accounting, depreciation expenses for a car begin to be recognized from the 1st day of the month following the month in which the facility was put into operation (clause 4, article 259 of the Tax Code of the Russian Federation).
Please note that the fact of registering a car with the traffic police does not matter for calculating depreciation (Letter of the Ministry of Finance dated 06/13/2012 No. 03-03-06 / 1/303).
Determine the useful life
The useful life (STI) of a car is the period of time during which the car is expected to bring economic benefits to the organization (paragraph 4 of PBU 6/01). Based on the SPI, the amount of monthly depreciation deductions is determined.
In tax accounting, the SPI is established by the Classification of fixed assets included in depreciation groups (Government Decree No. 1 dated January 1, 2002, clause 1, article 258 of the Tax Code of the Russian Federation).
What depreciation groups cars belong to, we told in ours.
So, for example, cars with an engine capacity of not more than 3.5 liters belong to the III-rd depreciation group. Therefore, when calculating the depreciation of a passenger car, the useful life can be chosen by the organization in the range starting from 37 months and up to 60 months inclusive.
In accounting, the SPI is established by the organization independently, taking into account the expected period of use of the car, physical wear and tear and other factors (clause 20 PBU 6/01). In this case, the accounting SPI can be established similarly to the period in tax accounting.
Choosing a depreciation method
The organization independently, both in accounting and in tax accounting, can choose the method of calculating depreciation for the car.
In accounting, such (
Determining the useful life of a car of any kind, whether it be a passenger car, truck or bus, depends on its specifications. Most of them can be obtained by analyzing the passport vehicle, or based on the description of the model specified in the appendix to the purchase agreement or in the instruction manual. This article discusses how to determine the depreciation group and useful life passenger car car.
"Engine to the stage!"
In most cases car depreciation group depends on its class. At car models only 5 classes, with the first four depending on the engine size. The engine displacement is given in column 11 of the vehicle passport, and based on it, you can determine whether the car belongs to an especially small, small, medium or big class.
Passenger car refers to:
1st - especially small class, if the working volume of its engine does not exceed 1.2 liters,
to the 2nd - small class - if the engine size is in the range of more than 1.2 to 1.8 liters
to the 3rd middle class - if the engine capacity exceeds 1.8 liters, but not more than 3.5 liters.
4th - large class - if the engine size is over 3.5 liters.
The useful life of a class 1-3 passenger car is from 3 to 5 years (depreciation group 3).
But if a passenger car of a small class is intended for a disabled person, then its place is already in the 4th depreciation group and its useful life will already be in the range of over 5 and up to 7 years.
Large and premium passenger cars are depreciated even longer, from 7 to 10 years. They are included in the 5th depreciation group.
What is the highest class of a passenger car?
For passenger cars of the highest - fifth class, the engine size does not matter, and a passenger car, even with a small engine size, can belong to the highest class. It should be noted that the criteria for classifying cars as the highest class in normative documents missing. Moscow tax officials propose to classify executive cars as the highest class. True, the concept of a representative car is also subjective, because it is proposed to rely on such vague criteria as brand reputation, price, dimensions, engine power, manufacturing according to special order, the presence of an armored body, speed, body shape (sedan, limousine), comfort, availability of additional equipment.
The only guideline for determining the class of a passenger car domestic car can be the first digit in an alphabetic — digital designation vehicle model (column 2 "Model, brand of vehicle" in the TCP).
For example,
UAZ Hunter Welcome 3 15195-162-01 is a passenger car of the 3rd (middle) class. ZIL 4 1047 - belongs to the 4th class of passenger cars (its engine capacity is 5.4 liters)
In cars domestic production top class will be identified by the first digit 5 in its model number.
Since foreign cars do not have a similar type designation, class in the brand name, then to prevent a dispute about the correctness of determining the useful life of cars foreign production, engine capacity, which is less than 3.5 liters, it is advisable to obtain a written opinion from the manufacturing plant (its representative office in Russia) about its belonging to a representative (higher) or other class.
