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.
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, petroleum 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 numberfor 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 out. 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 from 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
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.
Car depreciation group for tax purposes it is not always easy to determine unambiguously. Meanwhile, a mistake made in this case threatens incorrect depreciation. As a result, there are errors in calculating income taxes. In addition, incorrect determination of the type of vehicle can lead to an error in calculating the transport tax. Therefore, we will pay special attention to this issue. We will not talk about cars for disabled people and special equipment in the article.
Determining the depreciation group of a passenger car
The depreciation group of a passenger car depends not only on the displacement of its engine, but also on its class.
As you can see, if the engine capacity of your new car exceeds 3.5 liters, then its depreciation group is definitely 5th. There will also be no difficulties in determining the group for inexpensive small cars: budget cars cannot get into the top class. Most likely, they will fall into the 3rd depreciation group.
The most difficult thing is to decide on the depreciation group of respectable cars with an engine capacity of up to 3.5 liters. Thus, doubts may arise, in particular, when purchasing an Audi A8 or Nissan Teana. To what class should they be classified: higher or other? There are no clear guidelines in the OS Classification.
Attention! The class of a car is also important when classifying it as an energy-efficient OS for the possibility of using accelerated depreciation and property tax benefits (Subclause 4 of clause 1 of Article 259.3, clause 21 of Article 381 of the Tax Code of the Russian Federation).
There is a rather old Letter from the Customs Committee, in which it is recommended that executive class cars be classified as the highest class (Letter of the State Customs Committee of Russia dated February 26, 1997 N 04-30/3515). Tax authorities also refer to this Letter from the State Customs Committee (Letter of the Federal Tax Service of Russia for Moscow dated December 21, 2011 N 16-15/123396@). What is considered an executive car is decided individually, taking into account the prestige of the brand, price, interior comfort, and so on.
For example, the hybrid Lexus CT 200h has a 1.8 liter gasoline engine, and the price of the car can reach up to 1.7 million rubles. Of course, it is possible to classify such a car as a small class car, but this will certainly raise questions among the inspectors.
They can involve specialists from the manufacturing company as experts. And they will probably confirm to the tax authorities (as they already confirmed to us in a telephone conversation) that all Lexus cars are of the executive class, and therefore of the highest class.
There is another approach: only cars with a length of over 4.9 m are classified as the highest class. It was proposed by the Ministry of Economy in 1998 (Methodological Guide RD 37.009.015-98, approved by the Ministry of Economy of Russia on June 4, 1998). And in one legal dispute, the organization managed to defend its position - referring to the short length of its car, it argued that the car did not belong to the highest class (and therefore, it did not need to be included in the 5th depreciation group (Resolution 17 AAS dated 08.12.2008 N 17AP-8900/2008-AK)). True, there are also opposite court decisions (Resolution 11 of the AAS dated February 24, 2011 in case No. A72-6500/2010).
At the same time, if your car is longer than 4.9 m, but does not qualify for the highest class (it could be an inexpensive station wagon), then you can safely ignore the recommendations of the Ministry of Economy.
The fact is that the Methodological Guide itself was neither registered nor published anywhere. And therefore, it cannot establish any rules of the game.
Shock absorption groups for trucks and buses
For buses and trucks, everything depends solely on their technical characteristics.
|
Type of vehicle |
Useful life |
Depreciation |
|
|
Length no more than 7.5 m |
Over 3 years to 5 |
||
|
Length over 7.5 m to 16.5 m |
Over 5 years up to 7 |
||
|
Extra large - longer than |
Over 7 years to 10 |
||
|
Automobile |
Truck load capacity |
Over 3 years to 5 |
|
|
and general |
General purpose trucks |
Over 7 years to 10 |
|
|
Truck tractors |
|||
|
Other vehicles: trucks, |
Over 5 years up to 7 |
||
When choosing a depreciation group, it is important to correctly determine the type of vehicle. This information must first be looked for in lines 2 - 4 of the vehicle passport (PTS) (Letters of the Ministry of Finance of Russia dated 03/19/2010 N 03-05-05-04/05, dated 01/17/2008 N 03-05-04-01/1 ).
If in line 4, for example, type “C” is indicated, in line 3 it says “Truck”, and the second digit of the vehicle brand number in line 2 is “3”, then there is no doubt: we have a truck in front of us (Industry standard OH 025 270-66; Appendix No. 3 to the Methodological Recommendations, approved by Order of the Ministry of Transport of Russia dated March 14, 2008 N AM-23-r). If an organization bought an imported car, then there may not be a digital designation of its brand in line 2. For example, it simply says "Mercedes-Benz Actros". Then you need to look at lines 3 and 4.
Note
By the way, sometimes in line 3 of the PTS, traffic police officers write different names for the same vehicle. For example, in the PTS for Sobol-Barguzin there are the following options: “cargo-passenger”, “specialized passenger vehicle with 6 seats”, “station wagon”, etc. Which can completely confuse an accountant. In this case, the only correct guideline is the second digit in the vehicle model.
Sometimes from lines 2 or 3 it follows that the car is not a passenger car (truck, bus, special, etc.), and in line 4 of the PTS there is category “B”. Some accountants believe that this category means that the car is a passenger car. After all, normal rights are required to operate it! Some organizations managed to defend this position in court. For example, once a court considered cars to be passenger cars only because category “B” was indicated in their title (Resolution of the Federal Antimonopoly Service of the Moscow Region dated January 14, 2011 N KA-A40/17115-10). But this is rare. Category "B" for a vehicle does not mean at all that this is a passenger car. What other courts directly point out (Resolutions of the Federal Antimonopoly Service of the North Caucasus Region dated December 9, 2010 in case No. A32-10605/2008-12/122; Federal Antimonopoly Service UO dated November 24, 2011 No. F09-7735/11). By the way, the Ministry of Finance, referring to one of the Definitions of the Supreme Arbitration Court of the Russian Federation (Definition of the Supreme Arbitration Court of the Russian Federation dated October 14, 2009 N VAS-11908/09), directly indicates that the GAZ-2705 (“Gazelle-Business”) belongs to the category of trucks (despite the fact that , that in line 4 of the PTS of such cars, category “B” is indicated) (Letter of the Ministry of Finance of Russia dated October 21, 2010 N 03-05-06-04/251).
And all these disputes are far from idle. As you probably know, the type of vehicle is also very important when calculating vehicle tax. So, with the same engine power, for example, from 100 to 150 horsepower, the base rate for a passenger car is 3.5 rubles. per 1 horsepower, for a bus - 5 rubles/l. s., for a truck - 4 rubles/l. With.
Which depreciation group does a passenger car belong to?
(Clause 1 of Article 361 of the Tax Code of the Russian Federation).
Note
The basic rates of transport tax can be increased or decreased by the law of the constituent entity of the Russian Federation (but not more than 10 times) (Clause 2 of Article 361 of the Tax Code of the Russian Federation).
In addition to passenger cars, category "B" also includes small buses and trucks. So if your “Gazelle”, “Sobol-Barguzin” or other similar car is intended for transporting goods and this is indicated in the vehicle title, and the second digit of the vehicle brand is not “1” or “2”, then it is safer to recognize the car as a cargo vehicle. And its place is in the 4th depreciation group, and not in the 3rd. If the second digit is “2”, then we have a bus in front of us (3rd depreciation group). And the second number “7” in the car brand means that it is a cargo van and should be classified as the 4th depreciation group.
Attention! The type of vehicle directly affects not only its useful life, but also the amount of transport tax.
By the way, tax specialists are not averse to playing with the law, turning it in one direction or the other, depending on what is beneficial to them in a particular situation. Thus, demanding a transport tax from the owners of the controversial Gazelles and Sables, they will insist that these cars have nothing to do with cars. However, when inspectors checked the manufacturer of the same cars, they began to prove the opposite. And it is no coincidence - only when selling cars you need to pay excise tax. The inspectorate assessed additional excise taxes and VAT to Avtozavod GAZ LLC, considering the sold cars of the GAZ brands 2217, 22171, 22177, 221717, 3221, 32217 to be cars. However, the courts did not support the tax service (Resolution of the Federal Antimonopoly Service of the North-West District dated December 10, 2010 in case No. A56- 7511/2010). They recommended looking at the type of car (the second digit of the model). And since it is “2”, then this is not a passenger car, but a bus.
If for some reason you cannot find clear information in the PTS about what type of vehicle your vehicle is, this can be considered as an irremovable ambiguity that should be interpreted in your favor (Clause 7, Article 3 of the Tax Code of the Russian Federation). But it can be much easier to clarify the situation by sending a request to the manufacturer (its representative) or to the traffic police.
This request can be made in any form. For example, you can use the template below.
Once you put your car into service, you can write off the depreciation bonus as an indirect expense in your tax accounting. The good news is that the limit for such a premium is the same for all cars: it cannot be more than 30% (Clause 9 of Article 258 of the Tax Code of the Russian Federation). At least in this matter you will not have any doubts.
July 2012
Answer
Trucks are classified into depreciation groups depending on their load capacity and type.
Which depreciation group does the Truck belong to?
Most of them belong to 3 - 5 depreciation groups.
Rationale
From 01/01/2017
To the Third depreciation group
Trucks with a diesel engine having a technically permissible maximum weight of not more than 3.5 tons (OKOF code 310.29.10.41.111)
Trucks with a gasoline engine, having a technically permissible maximum weight of not more than 3.5 tons (OKOF code 310.29.10.42.111)
To the Fourth depreciation group
Motor transport vehicles, trucks, road tractors for semi-trailers (general purpose vehicles: flatbeds, vans, tractors; dump trucks) (OKOF code 310.29.10.4).
To the Fifth depreciation group
Trucks with a diesel engine having a technically permissible maximum weight of over 3.5 tons, but not more than 12 tons (OKOF code 310.29.10.41.112)
Trucks with a diesel engine having a technically permissible maximum weight of over 12 tons (OKOF code 310.29.10.41.113)
Trucks with a gasoline engine having a technically permissible maximum weight of over 3.5 tons, but not more than 12 tons (OKOF code 310.29.10.42.112)
Trucks with a gasoline engine having a technically permissible maximum weight of over 12 tons (OKOF code 310.29.10.42.113)
Motor vehicles for special purposes, truck tractors (OKOF code 310.29.10.5)
Transport vehicles equipped with lifts with working platforms (hydraulic lifts) (OKOF code 310.29.10.59.270)
Other special purpose motor vehicles, not included in other groups (garbage trucks) (OKOF code 310.29.10.59.390)
Until 01/01/2017
To the 3rd depreciation group fixed assets (useful life over 3 and up to 5 years, Classification of fixed assets included in depreciation groups) include:
General purpose trucks with a carrying capacity of up to 0.5 tons (OKOF code 15 3410191)
To the 5th depreciation group fixed assets (useful life over 7 and up to 10 years, Classification of fixed assets included in depreciation groups) include:
General purpose trucks with a carrying capacity of over 5 tons (OKOF code 15 3410195 - 15 3410197), namely:
15 3410195 — General purpose trucks with a carrying capacity of over 5 to 8 tons;
15 3410196 — General purpose trucks over 8 to 15 tons;
15 3410197 — General purpose trucks with a carrying capacity of over 15 tons.
To the 5th depreciation group fixed assets (useful life over 7 and up to 10 years, Classification of fixed assets included in depreciation groups) include:
Truck tractors (OKOF code 15 3410210 - 15 3410216), namely:
15 3410211 - Cars - truck tractors with a saddle load of up to 3 tons;
15 3410212 - Cars - truck tractors with a saddle load of over 3 to 5.4 tons;
15 3410213 - Cars - truck tractors with a saddle load of over 5.4 to 7.5 tons;
15 3410214 - Cars - truck tractors with a saddle load of over 7.5 to 12 tons;
15 3410215 - Cars - truck tractors with a saddle load of over 12 to 18 tons;
15 3410216 - Cars - truck tractors with a saddle load of over 18 tons.
To the 4th depreciation group fixed assets (useful life over 5 and up to 7 years, Classification of fixed assets included in depreciation groups) include:
Trucks, road tractors for semi-trailers (general purpose vehicles: flatbeds, vans, tractors; dump trucks) (OKOF code 15 3410020) except for vehicles with OKOF code - 15 3410191, 15 3410195 - 15 3410197, 15 3410211 - 15 3410216.
In addition, there may be specialized vehicles.
Additionally
Which depreciation group does the Passenger Car belong to?
The fourth depreciation group is property with a useful life of more than 5 years up to 7 years inclusive
Fifth depreciation group - property with a useful life of over 7 years up to 10 years inclusive
Truck tractor shock absorbing group
Subgroups
Grouping 310.29.20.23 in OKOF contains 4 subgroups.
- 310.29.20.23.110 — Trailers (semi-trailers) for cars and trucks, motorcycles, scooters and quadricycles
- 310.29.20.23.120 — Tank trailers and tank semi-trailers for the transportation of petroleum products, water and other liquids
- 310.29.20.23.130 — Tractor trailers and semi-trailers
- 310.29.20.23.190 - Other trailers and semi-trailers, not included in other groups
Shock absorption groups
In the classification of fixed assets included in depreciation groups, code 310.29.20.23 is listed in the following groups:
Transition keys
| OKOF OK 013-94 | OKOF OK 013-2014 | ||
|---|---|---|---|
| Code | Name | 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 | Single-axle trailers with flatbed platform | ||
| 153420142 | Single axle trailers | ||
| 153420143 | Single axle dump trailers | ||
| 153420144 | Single axle van trailers | ||
| 153420145 | Single axle special trailers | ||
| 153420146 | Single axle chassis trailers | ||
| 153420149 | Other single-axle trailers | ||
| 153420150 | Two-axle trailers for trucks | ||
| 153420151 | Two-axle trailers with flatbed platform | ||
| 153420152 | Two-axle trailers | ||
| 153420153 | Two-axle dump trailers | ||
| 153420154 | Trailers with two-axle chassis | ||
| 153420159 | Other two-axle trailers | ||
| 153420180 | Trailers with specialized bodies, trailers | ||
| 153420181 | Trailers with specialized bodies | ||
| 153420182 | Trailers for veterinary services | ||
| 153420183 | Trailers and special heavy duty trailers and semi-trailers | ||
| 153420184 | Feed trucks on semi-trailers | ||
| 153420197 | Water tanks on trailers | ||
| 153420198 | Water tanks on semi-trailers | ||
| 153420199 | Trailers - other tanks | ||
| 153420200 | General purpose automobile semi-trailers | ||
| 153420201 | General purpose automobile semi-trailers with flatbed platform | ||
| 153420202 | General purpose automobile semi-trailers, tipper | ||
| 153420203 | General purpose automobile semi-trailers with specialized bodies | ||
| 153420204 | General purpose automobile semi-trailers. Chassis | ||
| 153420209 | Other general purpose automobile semi-trailers |
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
Child elements: 4
Depreciation groups: 1
Straight adapter keys: 31
Bought a car: Determine the class of the car for depreciation and calculation of transport tax
- OKOF - All-Russian Classifier of Fixed Assets
- 300.00.00.00.000 - Machinery and equipment, including household equipment, and other objects
- 310.00.00.00.000 – Vehicles
- 310.29 – Motor vehicles, trailers and semi-trailers
- 310.29.10 – Motor vehicles
- 310.29.10.5 — Special purpose motor vehicles
Subgroups
Group 310.29.10.5 in OKOF contains 4 subgroups.
- 310.29.10.51 — Truck cranes
- 310.29.10.52 - Vehicles for driving on snow, cars for the carriage of golfers and similar vehicles equipped with engines
- 310.29.10.59 — Special-purpose motor vehicles not included in other groups
- 310.29.20.23 - Other trailers and semi-trailers
Shock absorption 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 move from the old OKOF to the new OKOF, use a direct transition key:
| OKOF OK 013-94 | OKOF OK 013-2014 | ||
|---|---|---|---|
| Code | Name | Code | Name |
| 153410198 | General purpose trucks. Chassis | 310.29.10.5 | Special purpose vehicles |
| 153410200 | Other trucks | ||
| 153410201 | Electric trucks | ||
| 153410210 | Truck tractors | ||
| 153410211 | Truck tractors with a saddle load of up to 3 tons | ||
| 153410212 | Truck tractors with a saddle load of over 3 to 5.4 tons | ||
| 153410213 | Truck tractors with a saddle load of over 5.4 to 7.5 tons | ||
| 153410214 | Truck tractors with a saddle load of over 7.5 to 12 tons | ||
| 153410215 | Truck tractors with a saddle load of over 12 to 18 tons | ||
| 153410216 | Truck tractors with a saddle load of over 18 tons | ||
| 153410040 | Special vehicles, except those included in group 14 3410040 | ||
| 153410340 | Vans with specialized bodies | ||
| 153410341 | Vans for transporting manufactured goods | ||
| 153410342 | Vans for transporting perishable goods (refrigerated trucks, isothermal) | ||
| 153410344 | Vans for transporting bakery products | ||
| 153410345 | Vans for transporting mail | ||
| 153410346 | Vans for medical services and for transporting medicines | ||
| 153410349 | Vans for transporting other goods | ||
| 153410351 | Veterinary service vans | ||
| 153410359 | Other specialized vans | ||
| 153410360 | Tankers | ||
| 153410364 | Water tankers | ||
| 153410366 | Flour tanker trucks (including semi-trailers) | ||
| 153410367 | Sugar tanker trucks | ||
| 153410379 | Other tank trucks | ||
| 153410443 | Hearses | ||
| 153410449 | Special vehicles, except those included in group 14 3410040, other |
OKOF: code 310.29.10.5
310.29.10.5 — Special purpose motor vehicles
Classifier: OKOF OK 013-2014
Code: 310.29.10.5
Name: Special purpose motor vehicles
Child elements: 4
Depreciation groups: 2
Straight adapter keys: 27
2018 okof2.ru - All-Russian classifier of fixed assets with decoding and search
Answer
Passenger cars are classified into depreciation groups depending on their type.
Most passenger cars belong to the 3rd depreciation group of fixed assets (useful life over 3 and up to 5 years).
Car shock absorption group
At the same time, some types of passenger cars, for example, large-class passenger cars, high-class passenger cars, belong to the 4th or 5th depreciation groups.
Rationale
From 01/01/2017
The Third depreciation group of fixed assets includes (useful life over 3 and up to 5 years, Classification of fixed assets included in depreciation groups):
Passenger cars (OKOF code 310.29.10.2).
The Fourth depreciation group of fixed assets includes (useful life over 5 and up to 7 years, Classification of fixed assets included in depreciation groups):
Motor vehicles for transporting people, other vehicles (small class passenger cars for disabled people, OKOF code 310.29.10.24)
The Fifth depreciation group of fixed assets includes (useful life over 7 and up to 10 years, Classification of fixed assets included in depreciation groups):
Motor vehicles for transporting people, other large class passenger cars ((with an engine displacement of over 3.5 l) and high 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, Classification of fixed assets included in depreciation groups):
Passenger cars (OKOF code 15 3410010, except 15 3410114, 15 3410130 - 15 3410141).
Thus, in general, a passenger car belongs to the 3rd depreciation group.
The exceptions are:
Small class passenger cars for disabled people (OKOF code 15 3410114) - such cars belong to the 4th depreciation group (property with a useful life of over 5 years up to 7 years inclusive).
Large class passenger cars (with an engine displacement of over 3.5 liters) - (OKOF code 15 3410130) - such cars belong to the 5th depreciation group (property with a useful life of over 7 years to 10 years inclusive).
Large class passenger cars for individual and official use - (OKOF code 15 3410131) - belong to the 5th depreciation group (property with a useful life of over 7 years up to 10 years inclusive).
High-class passenger cars - (OKOF code 15 3410140) - belong to the 5th depreciation group (property with a useful life of over 7 years up to 10 years inclusive).
High-end passenger cars for official use - (OKOF code 15 3410141) - belong to the 5th depreciation group (property with a useful life of over 7 years up to 10 years inclusive).
What types of passenger cars are classified as luxury cars?
Regulatory documents apply this concept (for example, OKOF, Classification of fixed assets included in depreciation groups), but do not define its meaning. The Letter of the Federal Tax Service of the Russian Federation for Moscow dated December 21, 2011 N 16-15/123396@ indicates the absence of the meaning of the term “high-class passenger cars” 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 of motor vehicles” funds." At the same time, the latest letter does not contain clear criteria for classifying cars into one class or another. It only indicates the signs that must be taken into account.
In my opinion, in the absence of a clear regulatory framework, the international classification of cars can be used. In total, there are six classes A, B, C, D, E, F. Of these, the highest class is class F (“luxury”, “executive class”):
Mini class (A) - small-sized cars, no more than 3.6 m long and no more than 1.6 m wide.
Small class (B) - small-sized cars 3.6 - 3.9 m long, 1.5 - 1.7 m wide.
Lower middle class (C). The length of the car is 3.9 - 4.4 m, width - 1.6-1.75 m.
Middle class (D) - length 4.4 - 4.7 m, width 1.7 - 1.8 m.
Upper middle class (E) (“business class”). Length 4.6 - 4.8 m, width over 1.7 m.
Upper class (F) (“luxury”, “executive class”). Length 4.8 m or more, width over 1.7 m.
Additionally
Which depreciation group does the Truck belong to?
Third depreciation group - property with a useful life of more than 3 years up to 5 years inclusive
Materials on the topic "Depreciation group"
Which depreciation group does the fixed asset belong to?
Depreciation group is a group of depreciable property objects (fixed assets and intangible assets), formed on the basis of useful lives. The main purpose of a depreciation group is to determine the useful life of an object.
