Depending on the useful life (SPI), the depreciable property (fixed assets and intangible assets) is divided into depreciation groups (clause 1 of article 258 of the Tax Code of the Russian Federation). We will tell you which depreciation groups the vehicles belong to in our consultation.

How to determine the car depreciation group?

Depreciation groups of fixed assets, incl. vehicles are determined in accordance with the Classification of fixed assets included in depreciation groups (Government Decree of 01.01.2002 No. 1). In this Classification, fixed assets are divided into depreciation groups from I to X. Depreciation group I includes fixed assets with SPI over 1 year to 2 years inclusive, and in X - fixed assets, whose SPI is over 30 years. For more information about the updated Classification of Fixed Assets, which is effective from 01/01/2017, we told in.

Depreciation groups of motor vehicles

Motor vehicles in accordance with the Classification of Fixed Assets are assigned to the III-V depreciation groups. 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.

Let's give examples of cars vehicleassigned to the indicated groups:

If the vehicle falls into one of the specified groups, then the organization determines the JFS within the period provided for the corresponding group. For example, for passenger car with a working volume of the engine over 3.5L, the SPI can be installed from 85 months to 120 months inclusive.

And, for example, what is the depreciation group for an automobile crane?

The truck crane is located in the "Vehicles" section with the code 310.29.10.51. According to the Tax Classification, special-purpose vehicles with the OKOF code 310.29.10.5 are assigned to IV and V depreciation groups. Therefore, the organization can independently attribute the truck crane to any of these groups. Please note that, in addition to truck cranes, the Classification contains a mention of other cranes that are not classified as vehicles. So, lifting cranes are generally assigned to VII depreciation group (SPI over 15 to 20 years inclusive). Also, in separate groups of the Classification, you can find other references to cranes. So, in accordance with the Classification, lifting cranes of the shooting type are assigned to the II amortization group (SPI over 2 to 3 years inclusive), and derrick cranes, cranes, portal cranes, self-propelled or non-self-propelled machines equipped with a crane, to the III amortization group (SPI over 3 to 5 years inclusive). Other self-propelled machines and trolleys equipped with a crane, not included in other groups, belong to the IV depreciation group (SPI over 5 to 7 years inclusive). Thus, the depreciation group of the truck crane, depending on its type, can be set from those proposed above.

Car depreciation group for tax purposes, it is not always easy to define unequivocally. Meanwhile, an oversight made in this case threatens with incorrect depreciation. As a result - errors in the calculation of income tax. In addition, an incorrect determination of the type of vehicle can lead to an error in the calculation of the vehicle 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.

Determine the amortization group of a passenger car

The amortization group of a passenger car depends not only on the working volume of its engine, but also on its class.

As you can see, if the engine size of your new car exceeds 3.5 liters, then its amortization group is definitely the 5th. Also, there will be no difficulties in determining the group for inexpensive small cars: budget cars cannot get into the upper class in any way. Most likely, they will fall into the 3rd depreciation group.
The most difficult thing is to decide on the amortization group of respectable cars with an engine capacity of up to 3.5 liters. So, doubts may arise, in particular, when buying an Audi A8 or Nissan teana... To what class should they be attributed: to the highest or another? 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 (Subparagraph 4, 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 of the Customs Committee, in which it is recommended to classify executive class cars as the highest class (Letter of the State Customs Committee of Russia dated 02.26.1997 N 04-30 / 3515). The tax authorities also refer to this Letter of the State Customs Committee (Letter of the Federal Tax Service of Russia for Moscow dated 21.12.2011 N 16-15 / [email protected]). And what is considered representative cars - is decided individually, taking into account the prestige of the brand, price, cabin comfort, and so on.
For example, in hybrid Lexus CT 200h gasoline engine - 1.8 liters, and the price of a car can go up to 1.7 million rubles. Of course, it is possible to classify such a car as a small class, but it will certainly raise questions among the inspectors.
As experts, they can attract specialists from the manufacturing company. And for sure they will confirm to the tax authorities (as they have already confirmed to us in a telephone conversation) that all Lexus cars are of the executive class, which means they are of the highest class.
There is another approach: only passenger cars with a length of more than 4.9 m are classified as the upper 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 04.06.1998). And in one litigation, the organization managed to defend its position - referring to the small length of its car, it argued that the car did not belong to the upper class (and therefore, it should not be included in the 5th depreciation group (Resolution 17 of the AAC dated 12/08/2008 N 17AP-8900/2008-AK)). True, there are also opposite court decisions (Resolution 11 of the AAC dated February 24, 2011 in case N A72-6500 / 2010).
At the same time, if your car is longer than 4.9 m, but does not pull the upper class (it may be inexpensive station wagon), 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. Consequently, it cannot establish any rules of the game.

Damping groups for trucks and buses

For buses and trucks, everything depends solely on their technical characteristics.

When choosing a depreciation group, it is important to correctly determine the type of vehicle. This information must first of all 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 17.01.2008 N 03-05-04-01 / 1 ).

If in line 4, for example, the type "C" is indicated, in line 3 it says "Cargo", and the second digit of the car make 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 the Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r). If the organization bought an imported car, then the digital designation of its brand in line 2 may not be. For example, it just says "Mercedes-Benz Actros". Then you need to look at lines 3 and 4.

Note
By the way, sometimes in line 3 of the TCP, traffic police write different names for the same vehicle. For example, the PTS on Sobol-Barguzin has the following options: "cargo-passenger", "specialized passenger vehicle with 6 seats", "station wagon", etc. Which can finally confuse the accountant. In this case, the only correct reference point 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.), but in line 4 of the TCP there is category "B". Some accountants believe that this category means that the car is a passenger car. After all, ordinary rights are required to manage it! Some organizations have been able to defend this position in court. For example, once the court found the cars to be passenger cars only because the category "B" was indicated in their title bar (Resolution of the Federal Antimonopoly Service of the Moscow Region of 14.01.2011 N КА-А40 / 17115-10). But this is rare. Category "B" of a vehicle does not mean at all that we have a passenger car. This is directly indicated by other courts (Resolutions of the FAS SKO dated 09.12.2010 in case N A32-10605 / 2008-12 / 122; FAS UO dated 24.11.2011 N 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 of 10/14/2009 No. that the category "B" is indicated in line 4 of the PTS of such machines) (Letter of the Ministry of Finance of Russia dated 21.10.2010 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. by 1 horsepower, for a bus - 5 rubles / l. sec., for a truck - 4 rubles / l. from.

Which depreciation group does the passenger car belong to?

(Clause 1 of Article 361 of the Tax Code of the Russian Federation).

Note
The basic rates of the 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, article 361 of the Tax Code of the Russian Federation).

Category "B", in addition to cars, also includes small buses and trucks. So if your "Gazelle", "Sobol-Barguzin" or another similar car is intended for the carriage of goods and this is indicated in the TCP, and the second digit of the vehicle brand is not "1" or "2", then it is safer to recognize the car as a truck. And his place is in the 4th depreciation group, and not in the 3rd. If the second number is "2", then we have a bus (3rd depreciation group). And the second number "7" in the car brand means that this cargo van and it should be referred to 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 authorities 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. So, requiring 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 passenger cars you have to pay excise tax. The Inspectorate additionally charged GAZ Avtozavod LLC with excise taxes and VAT, considering the sold cars of the brands GAZ-2217, 22171, 22177, 221717, 3221, 32217 as cars. However, the courts did not support the tax service (Resolution of the FAS SZO dated 10.12.2010 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 we are not looking at a car, but a bus.
If for some reason in the TCP you cannot find clear information about what type your vehicle has, this can be regarded as an unrecoverable 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 (his representative) or to the traffic police.
This request can be made in any form. For example, you can use the template below.

As soon as you put your car into operation, you can write off the depreciation premium as an indirect expense in tax accounting. The good news is that the limitation for such a premium for all cars is the same: it cannot be more than 30% (Clause 9 of Art. 258 of the Tax Code of the Russian Federation). At least in this matter you will have no doubts.

July 2012

Answer

Trucks belong to depreciation groups depending on their carrying capacity and type.

Which depreciation group does the Truck belong to?

Most of them belong to 3 - 5 depreciation groups.

Justification

From 01.01.2017

To the Third depreciation group

Trucks with a diesel engine with a technically permissible maximum mass not exceeding 3.5 t (OKOF code 310.29.10.41.111)

Trucks with a gasoline engine with a technically permissible maximum mass not exceeding 3.5 t (OKOF code 310.29.10.42.111)

To the Fourth depreciation group

Vehicles, lorries, trucks, road tractors for semitrailers (general purpose vehicles: flatbed, vans, towing vehicles; dump trucks) (OKOF code 310.29.10.4).

To the Fifth depreciation group

Trucks with a diesel engine with a technically permissible maximum mass over 3.5 tons, but not more than 12 tons (OKOF code 310.29.10.41.112)

Trucks with a diesel engine with a technically permissible maximum mass over 12 t (OKOF code 310.29.10.41.113)

Trucks with a gasoline engine with a technically permissible maximum mass over 3.5 tons, but not more than 12 tons (OKOF code 310.29.10.42.112)

Trucks with a gasoline engine with a technically permissible maximum mass over 12 tons (OKOF code 310.29.10.42.113)

Motor vehicles for special purposes, truck tractors, truck (OKOF code 310.29.10.5)

Transport vehicles equipped with lifts with working platforms (auto-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 lives 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 t (OKOF code 15 3410191)

To the 5th depreciation group fixed assets (useful lives over 7 and up to 10 years, Classification of fixed assets included in depreciation groups) include:

General purpose trucks with a carrying capacity 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 lives over 7 and up to 10 years, Classification of fixed assets included in depreciation groups) include:

Semi-truck tractors (OKOF code 15 3410210 - 15 3410216), namely:

15 3410211 - Motor vehicles - truck tractors with a saddle load of up to 3 tons;

15 3410212 - Motor vehicles - truck tractors with a saddle load exceeding 3 to 5.4 tons;

15 3410213 - Motor vehicles - truck tractors with a saddle load exceeding 5.4 to 7.5 tons;

15 3410214 - Motor vehicles - truck tractors with a saddle load of over 7.5 to 12 tons;

15 3410215 - Motor vehicles - truck tractors with a saddle load of over 12 to 18 tons;

15 3410216 - Trucks - truck tractors with a saddle load of over 18 tons.

To the 4th depreciation group fixed assets (useful lives 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: flatbed, vans, tractor vehicles; 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 - property with a useful life of over 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 truck amortization group

Subgroups

The grouping 310.29.20.23 in OKOF contains 4 subgroups.

1. 310.29.20.23.110 - Trailers (semi-trailers) for cars and trucks, motorcycles, motor scooters and quadricycles
2. 310.29.20.23.120 - Tank trailers and tank semi-trailers for transportation of oil products, water and other liquids
3. 310.29.20.23.130 - Trailers and semi-trailers for tractors
4. 310.29.20.23.190 - Other trailers and semi-trailers, not included in other categories

Depreciation 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: code 310.29.20.23

310.29.20.23 - Other trailers and semi-trailers

Code: 310.29.20.23
Name: Other trailers and semitrailers
Children: 4
Depreciation groups: 1
Straight transition keys: 31

Bought a car: Determine the class of the car for depreciation and calculating transport tax

• OKOF - All-Russian Classifier of Fixed Assets
• 300.00.00.00.000 - Machinery and equipment, including household inventory, 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 - Vehicles for special purposes

Subgroups

The grouping 310.29.10.5 in OKOF contains 4 subgroups.

1. 310.29.10.51 - Truck cranes
2. 310.29.10.52 - Snow vehicles, golf cars and similar vehicles equipped with engines
3. 310.29.10.59 - Motor vehicles for special purposes, not included in other categories
4. 310.29.20.23 - Other trailers and semi-trailers

Depreciation 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 switch from the old OKOF to the new OKOF, a direct transition key is used:

OKOF: code 310.29.10.5

310.29.10.5 - Vehicles for special purposes

Classifier: OKOF OK 013-2014
Code: 310.29.10.5
Name: Special purpose vehicles
Children: 4
Depreciation groups: 2
Straight transition keys: 27

2018 okof2.ru - All-Russian classifier of fixed assets with decoding and search

Answer

Passenger cars belong to depreciation groups depending on their type.

Most of passenger cars belong to the 3rd depreciation group of fixed assets (useful lives over 3 and up to 5 years).

Car depreciation 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.

Justification

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 lives over 5 and up to 7 years, Classification of fixed assets included in depreciation groups):

Other motor vehicles for transporting people (small class cars for disabled people, OKOF code 310.29.10.24)

The fifth depreciation group of fixed assets includes (useful lives over 7 and up to 10 years, Classification of fixed assets included in depreciation groups):

Motor vehicles for the transport of people, other cars, passenger cars of a large class ((with an engine capacity of over 3.5 liters) and of the highest 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 cars for disabled people (OKOF Code 15 3410114) - such cars belong to the 4th depreciation group (property with a useful life of more than 5 years to 7 years inclusive).

Passenger cars of a large class (with an engine capacity of over 3.5 liters) - (Code OKOF 15 3410130) - such cars belong to the 5th depreciation group (property with a useful life of over 7 years to 10 years inclusive).

Passenger cars of large class for individual and official use - (Code OKOF 15 3410131) - belong to the 5th depreciation group (property with a useful life of over 7 years to 10 years inclusive).

Passenger cars of the highest class - (Code OKOF 15 3410140) - belong to the 5th depreciation group (property with a useful life of over 7 years to 10 years inclusive).

Passenger cars of the highest class for official use - (Code OKOF 15 3410141) - belong to the 5th depreciation group (property with a useful life of over 7 years to 10 years inclusive).

What types of passenger cars are top class cars?

Normative documents apply this concept (for example, OKOF, Classification of fixed assets included in depreciation groups), but do not define its meaning. In the Letter of the Federal Tax Service of the Russian Federation for Moscow from 21.12.2011 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 02.26.1997 N 04-30 / 3515 "On classification vehicles"At the same time, the last letter does not contain clear criteria for assigning cars to a particular class. It only indicates the signs that should be taken into account.

In my opinion, in the absence of a clear regulatory framework, an international car classification can be used. There are six classes A, B, C, D, E, F. Of these, class F belongs to the highest class ("luxury", "executive class"):

Mini class (A) - small-sized vehicles, no more than 3.6 m long and no more than 1.6 m wide.

Small class (B) - small cars 3.6 - 3.9 m long, 1.5 - 1.7 m wide.

Lower middle class (C). Vehicle length 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 and more, width over 1.7 m.

Additionally

Which depreciation group does the Truck belong to?

The third depreciation group - property with a useful life of over 3 years to 5 years inclusive

Materials on the topic "Amortization group"

Which depreciation group does the fixed asset belong to?

Depreciation group - a group of objects of depreciable property (fixed assets and intangible assets), formed on the basis of useful lives. The main purpose of the depreciation group is to determine the useful life of an object.

If the organization has purchased a car and identified it a type like a truck or a bus, the next step to determine its useful life is to select a depreciation group number. The assignment of a truck or bus to a particular depreciation group depends on a number of factors that are considered in this article.

We distribute freight vehicles by depreciation groups

Let me remind you that to freight vehicles include not only flatbed trucks, but also vans, dump trucks, tractors, tanks, trailers and semi-trailers.

For on-board trucksuseful 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 carrying capacity (not exceeding 500 kg), they will fall into the 3rd depreciation group (SPI over 3, but not more than 5 years).

The 4 depreciation group will include:

• flatbed trucks, if their carrying capacity is more than 500 kg, but does not exceed 5 tons;
• dump trucks, regardless of their carrying capacity;
• other trucks such as snow and swamp vehicles and electric trucks.
• some special machines type of vans and tanks, if they:

• intended for utilities, logging,
• are shippers or car transporters
• designed for the transportation of liquefied gas, oil products or radioactive waste

Semitrailer tractors (designed for towing semi-trailers), trailers, semi-trailers and trucks with a carrying capacity of more than 5 tons are included in the 5th depreciation group (SPI over 7 to 10 years). The same depreciation group will include special cars type of a van, tanks, except for those that fall into the 4th depreciation group.

Choosing the number of the depreciation group for buses

Depreciation group number both a passenger car and a bus depend on its class. But if the class of a passenger car depends on the volume of its engine (except for the upper class), then the class of the bus is determined by its length, which can be found in the car's user manual or annex to the contract for its purchase, which indicates specifications... Also for buses domestic production distributed by classes depending on their dimensions inconformity with the Industry standard OH 025 270-66, according to which the TCP column "Model, brand of the vehicle" is filled in. The first number 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 the 2nd (especially small) class. For a bus to be attributed to the 3rd (small) class, its overall length must be in the range from 6 to 7.5 m. Buses of the 2nd and 3rd class are included in the 3rd depreciation group with a useful life of 3 to 5 years.

For instance,

The UAZ 2206 model is a small class bus, since the second digit of the model, which determines the type of vehicle "2", that is, the bus, and the first digit (class) indicates its belonging to an especially small class. Such a minibus is depreciated from 3 to 5 years.

Medium and large buses rank in the 4th depreciation group. 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 the 4th (middle) class, and a bus with dimensions from 11 to 12 m - to the 5 (large) class. At the same time, OKONKh prescribes to classify as medium buses those whose length is from 8.5 to 9 m, and to large ones, if their dimensions are from 10.5 to 12 m.

In addition to buses of 4 (medium) and 5 (large) class, the 4 depreciation group includesother buses , which include ambulance buses and buses with an electric motor. Thus, if in column 3 "Name (type of vehicle)" of the PTS the purpose of the bus is indicated as sanitary, or column 12 "Engine type" contains an indication of equipping it 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 no size restrictions are provided. As a result, if, for example, the dimensions of an ambulance bus do not exceed 7.5 m, then it falls into only 4 depreciation group. And if the size of an ambulance bus or a bus equipped with an electric motor exceeds 12 m, then it is possible that inspectors will insist on the inclusion of its 5 depreciation group 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.

Custom bus: what to do?

The greatest difficulty is the determination of the amortization group for buses, whose length does not fit into the "Procrustean bed" overall dimensions... For example, if the bus has a length of 7.5 to 8m. or from 12 to 16 meters, then disputes about which depreciation group they should belong to is unlikely to be avoided. After all, buses of this length are not assigned to any class, neither in the Industry Standard, nor in the OKONF.

For instance,

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 to debate with the tax authorities, then, based on the restriction set by both the industry standard and the OKONF, buses with a length of over 7.5 and up to 8 m are safer to refer to 4 (average ) class and amortized for more than 5 years.

But this bus can also be taken into account in the 3rd depreciation group, focusing on Article 11 of the Tax Code of the Russian Federation, which provides that the terms of the branches of legislation are used in the same 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 you to determine the class of the bus. At the same time, a system of their classification and designation has been established for enterprises producing cars in the Industry Standard ОН 025270-66. Therefore, relying on the designation system established in the industry standard, this bus can be classified as a small class and amortized no more than 5 years.

Unfortunately, buses of foreign production do not have a digital designation of the class in the name of its model. It is most likely that the tax authorities will require that “non-standard” sized buses 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 car. You can see whether the state duty should be included in the initial cost

Approved by the Resolution of the Government of the Russian Federation No. 1 dated 01.01.02.

Starting from 01.01.17, valid updated version of this legislative act (entered into force by government decree No. 640 of 07.07.16). The amendments relate to the new OKOF codes used from 2017.

What amortization periods are currently set for freight transport? What is the order in which PIEs (useful life) are approved for vehicles purchased before 2017? We will understand the features of choosing a depreciation group for a truck car in accordance with current legislation.

Which depreciation group does the truck belong to?

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

Depreciation groups for transport for freight traffic - from 01.01.17

The procedure for applying the new edition of the OS Classifier

The updated groups for the establishment of the JFS came into effect in connection with the adoption of the new OKOFs. It is necessary to apply these norms in relation to the transport that began to be operated from January 1, 2017. It is not required to change the group and STI for vehicles put into operation earlier than 2017.

For example, in June 2016, the organization purchased a Kamaz-5320 flatbed truck, and in July the transport was put into operation. The accountant established the KamAZ depreciation group as the fourth (5-7 years) designed for general-purpose airborne vehicles.

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 generated a comparative recommendation table - department order No. 458 of 04.24.16.