Depending on the useful life (SPI), depreciable property (fixed assets and intangible assets) is distributed into depreciation groups (clause 1 of Article 258 of the Tax Code of the Russian Federation). We will tell you which depreciation groups vehicles belong to in our consultation.
How to determine the depreciation group of a car?
Depreciation groups of fixed assets, incl. vehicles are determined in accordance with the Classification of fixed assets included in depreciation groups (Government Decree No. 1 of 01.01.2002). In this Classification, fixed assets are distributed into depreciation groups from I to X. Depreciation group I includes fixed assets with a fixed income of more than 1 year to 2 years inclusive, and X includes fixed assets with a fixed income of more than 30 years. We talked in more detail about the updated Classification of fixed assets, which is valid from 01/01/2017.
Depreciation groups of vehicles
Motor vehicles, in accordance with the Classification of fixed assets, are classified into III-V depreciation groups. Let us recall that the SPI for them is set as follows:
- III - over 3 to 5 years inclusive;
- IV - over 5 to 7 years inclusive;
- V - over 7 to 10 years inclusive.
Here are examples of vehicles classified in these groups:
| Depreciation group | Name of the vehicle |
|---|---|
| III | Passenger cars (with an engine capacity of no more than 3.5 liters); Buses are especially small and small, up to 7.5 m long inclusive; Trucks with a diesel or gasoline engine, having a technically permissible maximum weight of not more than 3.5 tons |
| IV | Small class passenger cars for disabled people; Extra large city buses (bus trains) with a length of over 16.5 to 24 m inclusive; Long distance buses; Buses are medium and large, up to 12 m long inclusive; Trucks, road tractors for semi-trailers (general purpose vehicles: flatbeds, vans, tractors; dump trucks); Hearses; Concrete trucks; Timber trucks; Vehicles for public utilities and road maintenance |
| V | Large class passenger cars (with engine displacement over 3.5 liters) and high class; Other especially large buses (bus trains) with a length of over 16.5 to 24 m inclusive; Trucks with a diesel engine having a technically permissible maximum weight of over 3.5 tons; Truck tractors; Automotive hydraulic lifts; Garbage trucks |
If the vehicle falls into one of these groups, then the organization determines the SPI within the period provided for the corresponding group. For example, for a passenger car with an engine capacity of over 3.5 liters, the SPI can be set from 85 months to 120 months inclusive.
And, for example, what is the depreciation group for a car crane?
The truck crane is located in the “Vehicles” section with code 310.29.10.51. According to the Tax Classification, special-purpose motor vehicles with code according to OKOF 310.29.10.5 are assigned to depreciation groups IV and V. Therefore, an organization can independently classify a truck crane into any of these groups. Please note that in addition to truck cranes, the Classification also contains mention of other cranes that are not classified as vehicles. Thus, lifting cranes are generally assigned to depreciation group VII (SPI over 15 to 20 years inclusive). Also in certain groups of the Classification you can find other references to cranes. Thus, boom-type lifting cranes are classified in accordance with the Classification as depreciation group II (SPI over 2 to 3 years inclusive), and derrick cranes, hoisting cranes, portal cranes, self-propelled or non-self-propelled vehicles equipped with a crane - to depreciation group III (SPI over 3 to 5 years inclusive). Other self-propelled machines and trolleys equipped with a crane, not included in other groups, belong to depreciation group IV (SPI over 5 to 7 years inclusive). Thus, the shock-absorbing group of a truck crane, depending on its type, can be installed from those proposed above.
If an organization purchased a car and identified it type like a truck or bus, the next step to determine its useful life is to select a depreciation group number. The assignment of a truck or bus to one or another depreciation group depends on a number of factors that are discussed in this article.
We distribute freight vehicles by depreciation groups
Let me remind you that Freight transport includes not only flatbed trucks, but also vans, dump trucks, tractors, tanks, trailers and semi-trailers.
For flatbed trucksThe useful life is determined by its carrying capacity, which can be defined as the difference between columns 14 “Permitted maximum weight” and 15 “Unladen weight” in the vehicle passport (PTS).With a small load capacity (not exceeding 500 kg), they will fall into depreciation group 3 (SPI over 3, but not more than 5 years).
Depreciation group 4 will include:
- flatbed trucks, if their carrying capacity is more than 500 kg, but does not exceed 5 tons;
- dump trucks, regardless of their load capacity;
- other trucks, such as all-terrain vehicles and electric trucks.
- some special vehicles such as vans and tanks, if they:
- intended for municipal services, logging,
- are chip trucks or hearses
- designed for transportation of liquefied gas, oil products or radioactive waste
Truck tractors (intended for towing semi-trailers), trailers, semi-trailers and trucks with a carrying capacity of over 5 tons are included in depreciation group 5 (SPI over 7 to 10 years). This same depreciation group will also include special vehicles such as vans and tanks, with the exception of those that fall into depreciation group 4.
Selecting the depreciation group number for buses
Depreciation group numberThe cost of both a passenger car and a bus depends on its class. But if the class of a passenger car depends on the size of its engine (except for the highest class), then the class of a bus is determined by its length, which can be found in the car’s user manual or in the annex to the contract for its purchase, which indicates the technical characteristics. In addition, domestically produced buses are divided into classes depending on their dimensions in compliance with the Industry Standard OH 025 270-66, according to which the PTS column “Model, make of vehicle” is filled in. The first digit of the bus model will indicate its class.
If the overall length of the bus does not exceed 5.5 meters, then it belongs to class 2 (especially small). In order for a bus to be classified as 3 (small) class, its overall length must be in the range from 6 to 7.5 m. Buses of 2 and 3 classes are included in depreciation group 3 with a useful life of 3 to 5 years.
For example,
The UAZ 2206 model is a small class bus, since the second digit of the model determines the type of vehicle “2”, i.e. a bus, and the first digit (class) indicates that it belongs to a particularly small class. Such a minibus is depreciated over 3 to 5 years.
Medium and large buses occupy a place in depreciation group 4. They are depreciated over 5 and up to 7 years. According to the Industry Standard, if a bus has dimensions from 8.5 to 10 m, then it belongs to class 4 (medium), and a bus with dimensions from 11 to 12 m belongs to class 5 (large). At the same time, OKONH prescribes that those whose length is from 8.5 to 9 m should be classified as medium buses, and those whose size is from 10.5 to 12 m as large ones.
In addition to buses of 4 (medium) and 5 (large) classes, depreciation group 4 includes other buses , which include ambulance buses and buses with an electric motor. Thus, if in column 3 “Name (vehicle type)” of the PTS the purpose of the bus is indicated as sanitary, or column 12 “Engine type” contains an indication that it is equipped with an electric motor, then it must be depreciated from 5 to 7 years.
Important clarification: buses are divided into depreciation groups according to their overall dimensions, but for other buses there are no size restrictions. As a result, if, for example, the dimensions of an ambulance bus do not exceed 7.5 m, then it only falls into the 4th depreciation group. And if the size of a sanitary bus or a bus equipped with an electric motor exceeds 12 m, then it is possible that inspectors will insist on including it in depreciation group 5 with a useful life of 7 to 10 years, which includes buses 6 (especially large class) with a length from 16.5 to 24 m.
Non-standard bus: what to do?
The greatest difficulty is in determining the depreciation group for buses whose length does not fit into the “Procrustean bed” of overall dimensions. For example, if the bus has a length of 7.5 to 8 m. or from 12 to 16 m., then disputes about which depreciation group they should belong to can hardly be avoided. After all, buses of this length are not assigned to any class, neither in the Industry Normal, nor in OKONF.
For example,
The PAZ 3204 model has a length of 7.6 m; according to the alphanumeric designation, it is a small class bus. At the same time, to classify it as 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 for debate with the tax authorities, then based on the restrictions set both in the industry standard and OKONF, buses with a length of over 7.5 and up to 8 m are safer to classify as 4 (average ) class and depreciate over 5 years.
But this bus can also be taken into account in depreciation group 3, based on Article 11 of the Tax Code of the Russian Federation, which provides that the terms of branches of legislation are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by this Code. The Tax Code does not contain provisions that allow determining the class of a bus. At the same time, for enterprises producing cars, the Industry Standard OH 025270-66 established a system for their classification and designation. Therefore, based on the designation system established in the industry standard, this bus can be classified as a small class and can be depreciated for no more than 5 years.
Unfortunately, foreign-made buses do not have a digital class designation in their model name. It is most likely that the tax authorities will require that buses that are “non-standard” in size be assigned to a higher depreciation group.
You can read how to determine the type of car. Find out what affects the useful life of a passenger car. You can see whether the state duty should be included in the initial cost of the fixed asset
Approved by Decree of the Government of the Russian Federation No. 1 of 01/01/02.
Starting from 01/01/17, an updated version of this legislative act is in force (put into force by government decree No. 640 of 07/07/16). The amendments concern new OKOF codes used since 2017.
What depreciation periods are currently established for freight transport? In what order are SPI (useful lives) approved for cars purchased before 2017? Let's look at the features of choosing a depreciation group for a truck in accordance with current legislation.
What depreciation group does the truck belong to?
Vehicles are grouped for the purpose of calculating depreciation depending on the type of engine, weight and purpose of the vehicle. Most freight transport is included in classification groups 3-5. The exact details are shown in the table below.
Depreciation groups for transport for freight transport - from 01/01/17.
|
Group |
SPI (years) |
Type of truck |
Code of the current OKOF |
|
Diesel vehicles with a maximum load capacity of 3.5 tons. |
Current value 310.29.10.41.111 |
||
|
Gasoline vehicles with a maximum load capacity of 3.5 tons. |
Current value 310.29.10.42.111 |
||
|
Fourth |
Trucks and road-type tractors to semi-trailers (for example, vans, dump trucks, flatbed vehicles, tractors) |
Current value 310.29.10.4 |
|
|
Diesel transport from 3.5 to 12 tons maximum |
Current value 310.29.10.41.112 |
||
|
Diesel vehicles over 12 tons. |
Current value 310.29.10.41.113 |
||
|
Gasoline vehicles weighing over 3.5 to 12 tons. |
Current value 310.29.10.42.112 |
||
|
Gasoline vehicles with a possible carrying capacity of over 12 tons. |
Current value 310.29.10.42.113 |
||
|
Special purpose vehicles (truck tractors) |
Current value 310.29.10.5 |
||
|
Auto hydraulic lifts |
Current value 310.29.10.59.270 |
||
|
Special purpose vehicles not included in other groups (such as garbage trucks) |
Current value 310.29.10.59.390 |
The procedure for applying the new edition of the OS Classifier
Updated groups for establishing SPI came into force in connection with the adoption of new OKOFs. The specified standards must be applied to vehicles that began operation on January 1, 2017. It is not necessary to change the group and SPI for vehicles put into operation before 2017.
For example, in June 2016, the organization purchased a Kamaz-5320 flatbed truck, and the vehicle was put into operation in July. The accountant established the Kamaz depreciation group as the fourth (5-7 years), intended for general purpose on-board 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 new OKOF codes, Rosstandart created a comparative recommendation table - departmental order No. 458 dated April 24, 2016.
22.08.2019
Vehicles purchased by an organization can be classified as depreciable property.
In this regard, car owners need to determine the depreciation group for them at the stage of accepting the vehicle for accounting according to the Classifier of Fixed Assets.
What is movable property?
Transport is the main means from the point of view of accounting and tax accounting, since:
- designed for long-term use;
- the ultimate goal of using a car is to obtain economic benefits;
- used for production or management needs;
- as a rule, the cost always exceeds the limit for accounting and tax purposes (up to 40,000 and from 100,000, respectively).
If the organization does not plan to sell cars, then the car can be accepted as a fixed asset.
In tax accounting, for such an object it is necessary to establish a depreciation group, in accordance with which it will be determined.
In accounting, the service life can be set without reference to a depreciation group based on the planned period of operation and the conditions of use of the vehicle.
If desired, you can set a period of use in accounting equal to that determined in tax accounting according to the Classification of fixed assets. The law does not prohibit this.
In addition, the same service time will minimize possible discrepancies in accounting activities.
The Classifier provides 10 depreciation groups.
For each, a useful life is defined in the form of a range of years, within which you can choose any duration of operation to calculate depreciation.
About calculating depreciation for cars.
Vehicles, depending on their type and purpose of use, can be classified into groups from the second to the fifth inclusive.
Table
| Depreciation group | Service life, years | Type of vehicle |
| 2 | 2-3 |
|
| 3 | 3-5 |
|
| 4 | 5-7 |
|
| 5 | 7-9 |
|
Passenger car
Passenger cars can be classified as the third depreciation group, and OKOF 310.29.10.2 is established for them. Service life range from 3 to 5 years.
If a passenger car is intended for disabled people (OKOF 310.29.10.24), then group 4 must be installed for it with a period of 5 to 7 years.
Passenger cars with an engine capacity of 3.5 liters or more of large and premium class (OKOF 310.29.10.24) belong to depreciation group 5; depreciation can be calculated on them from 7 to 9 years.
Freight transport
Small trucks with a maximum permissible weight of 3.5 tons or less belong to depreciation group 3 with a period of 3 to 5 years.
This includes trucks with both diesel and gasoline engines (OKOF 310.29.10.41.111 and 310.29.10.42.111, respectively).
Onboard vehicles, dump trucks, vans, as well as tractors for semi-trailers (OKOF 310.29.10.4) are included in group 4, for which a service period of 5 to 7 years is possible.
The 5th category includes trucks with a carrying capacity from 3.5 to 12 tons and above with a diesel and gasoline engine.
Bus
The third group for calculating depreciation also includes small buses, the length of which does not exceed 7.5 meters. For city small buses, OKOF 310.29.10.30.111 is installed, for others - 310.29.10.30.119.
Buses of medium length up to 12 m and especially large ones up to 24 m inclusive are classified as depreciation group 4 and their service life is set at 5 to 7 years.
This group includes both city buses and long-distance buses that travel between cities.
Trolleybuses are also included in group 4.
Bus trains with a length of over 16.5 m to 24 m are included in depreciation group 5; they can be used from 7 to 9 years inclusive.
conclusions
Motor transport movable property - cars and trucks, buses, special vehicles can be included in fixed assets, which entails the mandatory establishment of a depreciation group for them in tax accounting.
In accordance with a certain group, the required service life is selected during which depreciation will be calculated.
