Useful life of UAZ. Depreciation group passenger car

09.04.2019

If the company has a luxury car on its balance sheet, then the accountant has a question: how to choose a depreciation group? Elena Seledtsova, expert on accounting and taxation of DKPO of the U-Soft group of companies, knows the answer to this question.

The term "representative class car" is absent in the Classifier of fixed assets OK 013-94, approved by the Decree of the State Standard of Russia of December 26, 1994 N 359. It is also not in the Order of the Federal Customs Service of Russia of August 15, 2014 N 233-r "On classification according to TN VED TS of certain goods". So how do you choose a depreciation group?

Defining a class

Moscow tax authorities in the Letter of December 21, 2011 N 16-15 / [email protected] to determine the class of a car, it is advised to refer to the All-Russian classifier of fixed assets OK 013-94, approved by the Decree of the State Standard of Russia of December 26, 1994 N 359. According to this document, the vehicle can be divided into five classes depending on engine size (see table 1). But from the classification it is clear that it will still be difficult to understand which car belongs to the representative class. The term "executive class car" itself is rather generalizing.

Table 1. All-Russian classifier of fixed assets

Class	Engine capacity, l	OKOF codes
Extra small	Up to 1.2	15 3410100 - 15 3410103
Small	Over 1.2 to 1.8 inclusive	15 3410110 - 15 3410114
Average	Over 1.8 to 3.5 inclusive	15 3410120 - 15 3410123
Big	Over 3.5	15 3410130, 15 3410131
Higher	Indefined	15 3410140, 15 3410141

In the above Letter, the service agreed that neither the Classifier nor other legal acts establish the procedure for determining whether a car belongs to the highest (representative) class. In this case, the inspectors suggest using the recommendations set out in the Letter of the State Customs Committee of Russia dated February 26, 1997 N 04-30 / 3515 "On the classification auto Vehicle", according to which the signs that distinguish high-end cars should be considered brand reputation, price, dimensions, engine power (displacement, number of cylinders), the difference between this model and basic model, the presence of a body made according to special order, body armor, body shape (sedan, limousine), speed, interior comfort, availability of additional equipment.

Thus, a car can be attributed to the highest (representative) class by comparing its characteristics with the data of other vehicles. According to the Federal Tax Service, in each case, this issue should be resolved taking into account the characteristics of a particular machine.

But for accounting, it doesn’t matter that the car belongs to this type of car. The main thing is to correctly determine the depreciation group of an expensive vehicle and set a deadline beneficial use. This will help the Classification of fixed assets included in depreciation groups, which can be used for accounting (approved by Decree of the Government of the Russian Federation of January 1, 2002 N 1). For clarity, we present the information in the form of table 2. I note that the engine size is indicated only in the fifth group (3.5 l), so this indicator does not play a decisive role in determining the useful life.

Table 2. Depreciation groups

Depreciation group	Useful life	Name according to OS classification	OKOF codes
Third	Over 3 years up to 5 years inclusive (37 - 60 months)	Cars	153 410 010
Fourth	Over 5 years up to 7 years inclusive (61 - 84 months)	Small cars for the disabled	153 410 114
Fifth	Over 7 years up to 10 years inclusive (85 - 120 months)	Cars big class(with engine displacement over 3.5 l) and top class	15 3410130 - 15 3410141

Define a group

From the analysis of the OKOF codes given in Table 1, we can conclude that passenger cars the highest class, that is, the most luxurious vehicles, should be included in the fifth depreciation group. The useful life of cars in this group is from 7 to 10 years (85 - 120 months). If we figured this out, then what if the car is used?

According to paragraphs 7 and 12 of Art. 258 of the Tax Code of the Russian Federation, a used car is included in the same depreciation group to which it was assigned by its previous owner. Accordingly, based on this group, we determine the useful life.

However, there is one difficulty here. If this period was determined incorrectly by the previous owner, for example, the vehicle was assigned to the third group, then it is better to assume that this is the main asset of the fifth group, and then reduce this period by the period of operation former owner. Let's consider the situation with an example.

Example. A car worth 5 million rubles. was mistakenly assigned by the previous owner to the third group, the useful life of the car was set to 3 years. After 2 years, the vehicle was sold for 3 million rubles. The remaining useful life is 1 year (12 months). The new owner wrote off 3 million rubles. for 12 months, 250,000 rubles each. per month.

During the tax audit, it was found that initially the car should have belonged to the fifth group with a useful life of 7 to 10 years. Then new owner is obliged to write off its cost as expenses for at least 5 years, 50,000 rubles each. per month (3 million: 5: 12). For three years, during which the tax authorities have the right to conduct an audit, a considerable amount of understatement of the income tax base is accumulated - 1.2 million rubles: 3 million - 1.8 million (50,000 x 12 x 3). Accordingly, the tax arrears will amount to 240,000 rubles. (1.2 million x 20%). Add to these figures a fine of 20 percent of the arrears - 48,000 rubles. Well, penalties for the days of delay. Runs up about 300,000 rubles, which is a tenth of the cost of the car.

When purchasing an expensive executive car, it is important not to make a mistake with the definition of the depreciation group. After all, the regulatory authorities are already biased in accepting expenses for expensive vehicles, so you should not give them another reason to reduce the company's expenses.

Please tell me, I doubt which depreciation group to attribute to. Foreign passenger car 2 mil. rubles engine capacity 2400, power 200 (147), for the head of the Organization

Determine the useful life when putting the car into operation based on the period during which the car is planned to be used in activities related to generating income and the expected operating conditions of the car. This is stated in paragraph 20 of PBU 6/01.

Also, the useful life can be determined on the basis of the Classification approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1 (clause 1 of the Decree of the Government of the Russian Federation of January 1, 2002 No. 1). According to the Classification of fixed assets, a passenger car is included in the third depreciation group. The useful life of the objects of this group is more than three and up to five years inclusive. The tax code of the Russian Federation regulates general order determining the useful life of fixed assets. In particular, a range of terms has been established within which it can be set for an asset belonging to a particular depreciation group. The specific useful life within the approved range is set by the enterprise independently (when the facility is put into operation).

The rationale for this position is given in the materials of the BSS Chief Accountant for commercial organizations:

Cars that meet the criteria for property, plant and equipment transfer their cost to costs through depreciation.*

Start and end of depreciation

Depreciation must be charged starting from the month following the one in which the car was taken into account as a fixed asset (clause 21 PBU 6/01). In the future, accrue depreciation on a monthly basis, regardless of the results of the organization's activities (clauses 19, 24 PBU 6/01).

It is necessary to stop accruing depreciation starting from the month following the one in which the car retired or fully paid off its cost (clause 22 PBU 6/01). *

Suspension of depreciation

Sometimes depreciation may be suspended. In particular, depreciation is not charged:

For a period of conservation of the car lasting more than three months;

For a period of restoration (reconstruction, repair or modernization) of a car lasting more than 12 months.

This procedure is provided for in paragraphs 23 and 26 of PBU 6/01.

A complete list of cases in which depreciation is suspended is presented in the table.

Methods of accrual

In accounting, depreciation can be charged:

in a linear way;

reducing balance method;

The method of writing off the cost by the sum of the numbers of years of the useful life;

By writing off the cost in proportion to the volume of products (works).

Any of the listed depreciation methods can be applied to cars without restrictions. However, after the vehicle is put into operation, it is impossible to change the selected depreciation method (clause 18 PBU 6/01). Increasing (reducing) coefficients can be applied to depreciation rates only when depreciation is calculated using the reducing balance method. The maximum value of the multiplying factor is 3.0 (clause 19 PBU 6/01).

To calculate depreciation, you need to know the original cost of the car (replacement if it was revalued) and its useful life. The list of expenses that form the initial cost of the fixed asset is given in the table.

Useful life

The useful life is determined when the vehicle is put into operation based on the following:

The period during which the car is planned to be used in activities related to the extraction of income;

Estimated operating conditions of the vehicle.

This is stated in paragraph 20 of PBU 6/01.

Sergei Razgulin,

Valid state

RF Advisor 3rd class

2. Directory: Depreciation groups, which can include various categories of cars

OKOF code Name (characteristic) of the vehicle Excluded OKOF codes

The third depreciation group - cars with a useful life

Over 3 to 5 years inclusive

15 3410010 Cars

15 3410130–15 3410141*

3. Decree of the Government of the Russian Federation of 01.01.2002 No. 1 “On the Classification of Fixed Assets Included in Depreciation Groups”

The third group (property with a useful life of more than 3 years up to 5 years inclusive)

cars and equipment

Means of transport

The article will deal with the depreciation of the vehicle. What is this procedure, why is it necessary, and how is it carried out - further. Full cost purchased vehicle is not immediately written off.

It is deducted gradually over the useful life. Depreciation is calculated both in tax and in accounting. It is important to have an idea of how to properly depreciate.

General information

Car depreciation is carried out with the aim of writing off its value in parts when they have worn themselves out. It is considered if - the organization has purchased a vehicle or an employee has been hired with his own transport.

When calculating depreciation, you must follow the rules:

The organization chooses the method	It must be specified in the accounting policy
The method that was chosen	Used for the entire useful life of the asset
Payments are made every month	In the amount of 1/12 of the total amount for the year
Calculation start from the month	Which follows after the vehicle has been put into service
If the object is fully depreciated	There is no need to accrue depreciation on it (if the car is used further, then it is simply debited from the balance of the organization)
Accrual displayed	By loan 02

It is necessary to determine the service life of cars before full depreciation is charged.

There are several payment methods:

linear;
diminishing balance;
writing off in proportion to the amount of work performed;
accelerated method.

The simplest is linear. Calculated using a simple formula. Consider an example - a company purchased a vehicle worth 500,000 rubles with a service life of 10 years.

Divide 500 thousand by 10, it turns out 50,000. That is, every year the cost of a car decreases by 50 thousand rubles. This method has the disadvantage that it does not take into account all the costs of the car, so the results may be inaccurate.

Depreciation is calculated in such cases:

if a private entrepreneur or entity submits documentation to the tax service;
when assessing the real value of the vehicle by insurers;
using personal car At work;
during the lease.

Depreciation deductions are of several types - physical and moral. The first is to change the value of the vehicle during its use.

He is influenced mechanical influences, natural phenomena and other factors. The reason for obsolescence is the emergence of newer technologies.

To determine depreciation, you need to know its mileage. To calculate it, you need to know several indicators:

the cost of all the materials that went into maintaining the car in working condition. The data is taken for the year;
the cost of the replaced fluid;
information about the cost of oil.

For the correct calculations, you can write down all expenses in a notebook. In tax accounting, the amount of accrued depreciation on a vehicle is included in indirect costs.

What it is

Vehicle depreciation is the reimbursement for the wear and tear of a vehicle in monetary terms. The car has a useful life.

As soon as the vehicle wears out, depreciation is charged. In the course of its implementation, it is established whether the car can be used further or written off.

Purpose of the procedure

Information about depreciation makes it possible to set the time and frequency of the car inspection outside the plan with maximum accuracy.

Also, depreciation is necessary to establish the period of further use of the vehicle. With the help of this process, the finances that were spent on the purchase of the vehicle are reimbursed.

Legal framework

Depreciation is calculated on the basis of .

The depreciation of a car depends on its class. Passenger models have 5 of them - the first 4 depend on the engine size.

Classification:

If the car is class 1-3, then the depreciation period is from 3 to 5 years. For vehicles of 4 groups - up to 7 years.
A car of a large and higher class is included in category 5, they have a period of up to 10 years.

For such cars, engine size is not important. Group 5 can include any light vehicle - there are no criteria for assignments in legislative acts.

Employees of the tax office refer to this class cars with a popular brand, high price, size - sedan, limousine and others.

In vehicles of a domestic manufacturer top class indicated by the number 5 in the model number (it will come first).

There is no classification by class in foreign cars, therefore, when determining the depreciation period, you should rely on the conclusion from the manufacturer.

When calculating the depreciation factor, the following indicators are taken into account:

the age of the vehicle;
current mileage;
manufacturer;
operating conditions, frequency of use, climate;
ecological situation in the area of use;
the use of the car is a city, village or town.

If the vehicle is no more than 5 years old, then the formula is much simpler - depreciation costs will be 15% -20% per year.

Truck

When an organization purchases a vehicle and defines it as a freight vehicle, the next step is to establish its useful life. When assigning a truck to a particular depreciation group, a number of factors are taken into account.

Depreciation group classification trucks next:

Freight by car are trucks, vans, tractors, trailers.

When leasing

- a popular and demanded procedure. This is the most comfortable shape purchase of a vehicle.

Depreciation deductions are applicable only to subjects of financial and economic activity, individuals they don't touch. Accelerated depreciation makes it possible to write off funds faster and replace them with new ones.

Leasing has advantages and disadvantages. The first ones are:

minimal ;
reduction of the tax base;
the opportunity to buy the leased object at the final price.

When determining tax base is the basis residual value. With accelerated depreciation, it will decline faster.

When accepting a car under leasing, the recipient must establish the useful life. The term may be specified in the contract.

In other cases, the organization sets it on its own. Depreciation starts from the moment the car is put into use.

Life time

Service life and warranty period are different concepts, do not confuse them. According to the law, the service life is the period during which the vehicle manufacturer is obliged to fulfill the following:

ensure the possibility of using the car for its intended purpose;
responsible for the shortcomings caused by his fault.

The buyer during the entire service life has the right to expect the following:

vehicle maintenance and repair;
setting requirements regarding the quality of the car;
compensation for harm.

Since the truck is a working category of transport, its service life is measured not in years, but in kilometers.

To increase the service life you need:

pass on time technical inspection;
do not overload transport;
use high quality lubricants;
in time to change the oil;
replace candles, filters and other materials;
buy high quality parts;
undergo service in special centers.

Life time passenger transport depends on the conditions of use. The operating period can last up to 15 years. Foreign cars can last longer, cars domestic manufacturers- no more than 8 years.

Every vehicle needs consumable which needs to be changed periodically. Both the comfort of the ride and the life of the owner of the vehicle depend on its condition.

The more the car travels, the longer term his service. All vehicle components also have their own service life. As soon as they wear out, they need to be replaced.

Generator

The alternator affects the performance of the battery. Its service life is much less than that of the engine - about 160,000 km.

shock absorbers

The shock absorber is affected bad road And fast driving. As a result, the part is destroyed. In cars of domestic manufacturers, the serviceability of a part can last for 30,000 km, in foreign cars - up to 70,000 km.

battery

A modern vehicle is equipped with a battery. It charges with electrical energy all the systems of the car.

Like any other part, a battery has a lifespan. On average at normal conditions use period is up to 5 years.

To extend the deadline, you must do the following:

do not use a discharged battery;
facilitate starting the engine;
do not discharge the battery during start-up;
undergo regular maintenance;
turn off electrical devices when the vehicle is not moving.

A radiator is needed to cool the engine. Its service life is insignificant - no more than 2 years. Once a year it is necessary to inspect the radiator, as it can wear out ahead of time.

tires

The wear of the part depends on the nature of driving. Manufacturers claim that tires can last up to 10 years. However, they are changed every 5-6 years, it happens more often.

When determining the service life of tires, the mileage of the vehicle is taken into account. At cars it is 45,000 km, for trucks - 60,000 km.

Even the most expensive tire wears out over time. The driver must monitor the level of wear and change tires in time. This is the key to an accident-free ride.

Thus, any vehicle is subject to depreciation. Its term is set either independently, or data is taken from the contract. Each part of the car has its own service life.

There are many ways to extend the term. The main thing is to pass a technical inspection of the vehicle in a timely manner and replace obsolete parts with new ones.

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

Starting from 01/01/17, valid updated version this legislative act(introduced into force by government decree No. 640 of 07.07.16). The amendments relate to the new OKOF codes used since 2017.

Which amortization periods installed now for freight transport? What is the procedure for approving the LI (useful life) for cars purchased before 2017? We will understand the features of choosing a depreciation group for a truck in accordance with current legislation.

Which depreciation group does the truck belong to?

The grouping of vehicles for the purpose of calculating depreciation is carried out depending on the type of engine, weight and purpose of the vehicle. Most freight transport is included in 3-5 classification groups. The exact data is shown in the table below.

Depreciation groups for transport for freight traffic– from 01.01.17

Group	SPI (years)	Type of truck	Code of the current OKOF
		Diesel transport with a maximum load capacity of 3.5 tons.	Actual value 310.29.10.41.111
		Petrol vehicles with a maximum load capacity of 3.5 tons.	Actual value 310.29.10.42.111
Fourth		Trucks and tractors road type to semi-trailers (for example, vans, dump trucks, flatbed vehicles, tractors)	Actual value 310.29.10.4
		Diesel transport from 3.5 to 12 tons maximum	Actual value 310.29.10.41.112
		Diesel vehicles over 12 tons.	Actual value 310.29.10.41.113
		Petrol vehicles weighing over 3.5 to 12 tons.	Actual value 310.29.10.42.112
		Petrol vehicles with a possible carrying capacity of more than 12 tons.	Actual value 310.29.10.42.113
		Special purpose vehicles (truck tractors)	Actual value 310.29.10.5
		Auto-hydraulic lifts	Actual value 310.29.10.59.270
		Special purpose vehicles not included in other groups (such as garbage trucks)	Actual value 310.29.10.59.390

The procedure for applying the new edition of the OS Classifier

Updated groups for the establishment of JFS came into force in connection with the adoption of the new OKOF. It is necessary to apply these standards in relation to the transport that began to operate on January 1, 2017. It is not required to change the group and SPI for vehicles put into operation before 2017.

For example, in June 2016, an organization purchased a freight flatbed car models Kamaz-5320, and since July the transport has been put into operation. The accountant established the depreciation group "Kamaz" as the fourth (term of 5-7 years), intended for general-purpose airborne transport.

As can be seen from the table for the new Classification, the group has not changed for this type of freight transport.

Important! To facilitate the transition to the new OKOF codes, Rosstandart formed a comparative recommendation table - order of the department No. 458 of 04/24/16.