OKOF for medical equipment and instruments

By virtue of paragraphs 45, 53, 57 of Instruction No. 157n, accounting entities group fixed assets and intangible assets for the purposes of accounting (budgetary) accounting by types of property corresponding to subsections of the classification, OKOF. In other words, OKOF is used to determine the analytical account for accounting for fixed assets when they are registered.

In conjunction with the OKOF, the Classification of fixed assets is used, in accordance with which the useful life of an accounting object is determined for depreciation in accounting and tax accounting. It should be noted that this document was changed and OK 013-2014 (SNA 2008) was used when breaking down property into depreciation groups.

In order to correctly apply both documents in practice, consider the structure of the new OCOF.

Structure of OK 013-2014 (SNA 2008)

The new classifier includes seven generalizing types of fixed assets:

- 100 "Residential buildings and premises";

– 200 “Buildings (except residential) and structures, expenses for land improvement”;

- 300 "Machinery and equipment, including household inventory, and other objects";

- 400 "Weapon Systems";

- 500 "Cultivated biological resources";

- 600 "Expenses for the transfer of ownership of non-produced assets";

– 700 “Intellectual property objects”.

Some of the listed types of fixed assets are divided into subspecies. For example, view 300 "Machinery and equipment, including household inventory, and other objects" is divided into the following subspecies:

Each subspecies of the type of fixed assets also has a detail. For example, subspecies 330.32.50 "Medical instruments and equipment" has subspecies:

Separate subspecies have clarifying positions. For example, code 330.32.50.21 “Therapeutic instruments and devices; breathing equipment” is detailed by the following positions:

Further, we draw the attention of readers to the fact that the new OKOF is applied when grouping fixed assets acquired and taken into account from January 1, 2017. In relation to old objects (accepted for accounting before 01/01/2017), it is not used, operations to transfer the balances of fixed assets to new groups are not performed. These clarifications are given in the Letter of the Ministry of Finance of the Russian Federation dated December 27, 2016 No. 02-07-08 / 78243.

Applying a new classifier

In order to more correctly and quickly switch to the use of OK 013-2014 (SNA 2008), Rosstandart issued Order No. 458 dated April 21, 2016, which approved transitional between the editions of OK 013-94 and OK 013-2014 (SNA 2008). This document contains:

- direct transitional key, providing for the transition from the old OKOF to the new one (Volume 1);

- reverse transition key, providing for the transition from the new OKOF to the old one (Volume 2).

Both transitional keys are presented in the form of tables, in which, for comparison, the codes and names of the positions of the old and new OKOF are indicated. For clarity, we present several positions from the direct transitional key.

Consider examples of the application of OK 013-2014 (SNA 2008).

Read also

• Transition to the use of a new classifier of fixed assets
• New classifiers of fixed assets: OKOF and depreciation groups
• About the transition to the new edition of OKOF
• Errors and violations revealed by the results of inspections
• Accounting for photo and film equipment

Example 1

The children's polyclinic, which is a budgetary health care institution, purchased 10 blood pressure measuring devices at the expense of compulsory medical insurance. The cost of one device is 4,350 rubles. The said property should be taken into account.

In accordance with clause 38 of Instruction No. 157n, tangible assets, regardless of their value, with a useful life of more than 12 months are accounted for as fixed assets. The purchased pressure measuring device meets the specified requirements.

In order to determine the code of the acquired fixed asset (in this case, a tonometer (code 14 3311223)), we find the code in OK 013-94 and then look for this position in a direct transitional key from OK 013-94 to OK 0130-2014 (SNA 2008 ). For a tonometer, the indicated code is 330.32.50.50. The said property is to be accounted for account 0 101 04 000"Cars and equipment".

In accordance with Instruction No. 174n, the following operations are reflected in the accounting:

* When issuing into operation an object of fixed assets worth from 3,000 to 40,000 rubles. inclusive, depreciation is charged in the amount of 100% of its book value (clause 92 of Instruction No. 157n).

It should be noted that the number and names of depreciation groups, as well as the useful lives established for them, remained the same. At the same time, when applying the new Classification of fixed assets, one must be extremely careful, because, taking into account the changes that were made to this document, some fixed assets that were previously listed in one depreciation group could be transferred to another depreciation group or not at all.

Example 2

A dental clinic with the status of an autonomous institution for the purchase and installation of a household air conditioner for a pharmacy warehouse. The total cost of the contract is 45,000 rubles. (without VAT). At the same time, the supplier organization carries out the supply and installation of the purchased equipment. Payment of expenses was made at the expense of funds received from the provision of paid services. The said property should be taken into account.

When reflecting the costs of purchasing an air conditioner, one must take into account: since this property has been used for more than one year, regardless of its value, this object is recognized as a fixed asset in the accounting of the organization (clause 38 of Instruction No. 157n).

Further, it should be noted that there are no household air conditioners, electric air coolers (code 16 2930274) in OK 013-2014 (SNA 2008) (a direct transitional key from OK 013-94 to OK 013-2014 (SNA 2008) suggests choosing the appropriate code from 330.28.23 – 330.28.29). As officials of the department note in letters dated December 27, 2016 No. 02-07-08 / 78243, dated December 30, 2016 No. 02-08-07 / 79584, the commission for the receipt and disposal of assets of the organization can make an independent decision on attributing accounting objects to the appropriate group codes OK 013-2014 (SNA 2008) and determining their useful life in the case of:

– the presence of contradictions in the use of direct and reverse transitional keys in the old and new OKOF;
- the absence of positions in the codes OK 013-2014 (SNA 2008) for accounting items previously included in groups of material assets, which, according to their criteria, are fixed assets.

Taking into account these clarifications, a household air conditioner can be classified as air conditioning equipment not included in other groups (code 330.28.25.12.190). The specified property is subject to accounting on account 0 101 04 000 “Machinery and equipment”. However, we note that earlier household air conditioners in accordance with OK 013-94 were included in Sec. 16 "Production and economic inventory". For the purpose of comparability of accounting data with previously existing similar equipment, the institution's commission may decide to take into account new property as part of the production inventory on account 0 101 06 000 "Production and household equipment".

As for the useful life of this property, in the Classification of fixed assets, machinery and equipment not included in other groups (code 330.28) are assigned to the third depreciation group with a useful life of three to five years inclusive. The useful life specifically for the air conditioner is not defined by the named document, so the commission of the institution can establish it based on the technical documentation or manufacturer's recommendations, or set the total useful life recommended for this group of fixed assets in the Classification of fixed assets.

Suppose that the commission has determined the useful life of the air conditioner to be 60 months. Thus, the monthly amount of depreciation deductions will be 750 rubles. (45,000 rubles / 60 months).

In accordance with Instruction No. 183n, the following operations are reflected in the accounting:

* Acceptance of the air conditioner for accounting is carried out on the basis of the documents of the supplier and the act of acceptance and transfer of the fixed asset (except for buildings, structures) (f. 0306001).

** According to clause 85 of Instruction No. 157n, an autonomous institution calculates depreciation on fixed assets using the straight-line method. Its accrual begins on the 1st day of the month following the month of acceptance of the object for accounting, and is carried out until the cost of this object is fully repaid or it is written off from accounting. During the financial year, depreciation on fixed assets is charged monthly in the amount of 1/12 of the annual amount (clauses 85, 86 of Instruction No. 157n).

Features of the application of the new OKOF

Next, let's pay attention to the explanations of the specialists of the Ministry of Finance (see letters dated December 27, 2016 No. 02-07-08 / 78243, dated December 30, 2016 No. 02-08-07 / 79584). They note the following. If material assets, which, in accordance with Instruction No. 157n, relate to fixed assets, are not included in OK 013-2014 (SNA 2008), then they are taken into account as fixed assets with a grouping in accordance with OK 013-94.

For example, by virtue of OK 013-94, medical enamelled cast-iron baths have code 14 2897401, however, in accordance with OK 013-2014 (SNA 2008), these accounting objects do not apply to fixed assets. In this regard, the health care institution accounts for them as part of fixed assets on the basis of the old OKOF as equipment on account 0 101 04 000"Cars and equipment".

If, according to OK 013-2014 (SNA 2008), material assets are classified as fixed assets, but based on paragraph 99 of Instruction No. 157n they are inventories (despite the fact that the useful life of these objects is more than 12 months), such objects are accepted for accounting in accordance with Instruction No. 157n as part of inventories.

For example, by virtue of the new OKOF, wheelchairs (except for parts and accessories) are assigned to the type of fixed assets 310 "Vehicles", according to which they are assigned the code 310.30.92.20. At the same time, in accordance with paragraphs 99, 118 of Instruction No. 157n, disabled equipment and vehicles for disabled people are classified as inventories and are subject to reflection on account 0 105 06 000 "Other inventories" regardless of their useful life. Thus, on the basis of paragraph 34 of Instruction No. 157n, the decision to register wheelchairs as part of inventories is made by the commission for the receipt and disposal of assets created in the healthcare institution.

In addition, it should be noted that low-voltage electrical equipment (up to 1,000 V), in accordance with the definition of fixed assets given in OK 013-2014 (SNA 2008), does not apply to fixed assets. In particular, it includes: switches, knife switches, control and protection relays; starters, switches, magnetic amplifiers, control chokes; distribution panels, lighting boards, cathodic protection devices.

Let us briefly formulate the main conclusions.

1. When accounting for fixed assets acquired in 2017, one should be guided by OK 013-2014 (SNA 2008). In relation to old objects (accepted for accounting before 01/01/2017), it is not used, operations to transfer the balances of fixed assets to new groups are not performed.

2. If, according to the new classifier, material assets are classified as fixed assets, but in accordance with Instruction No. 157n they are inventories, they are accounted for as inventories.

3. Tangible assets that, by virtue of Instruction No. 157n, are classified as fixed assets, but are not included in OK 013-2014 (SNA 2008), are accepted for accounting as fixed assets with a grouping in accordance with OK 013-94.

fixed assets depreciation medical activities

In 2020, a new OKOF classifier is used, which does not contain codes for office furniture. Let's take a closer look at what to do in such a situation.

Which OKOF is used for office furniture in 2020 and which depreciation group to use for these OS objects, see later in the article.

OKOF for office furniture

From August 1, 2017 grouping 330.31.01.1 was canceled, according to which property records were kept for offices and trade enterprises. In this regard, the question arises: to what code do these OS objects now belong?

In such a situation, the commission for accounting for the receipt and disposal of the organization's assets has all the authority to assign a conditional furniture code. Most often, the code 330.28.99.39.190 is used for these purposes, which is intended for other special-purpose equipment that is not included in other groups.

It is most expedient when determining the code to proceed from what the furniture is intended for. For example, school desks, chairs, and other furniture for educational institutions can be attributed to OKOF 330.32.99.53.110, which keeps records of equipment for training in labor processes.

OKOF furniture for preschools and schools is selected on a case-by-case basis. For example, tables for kindergartens and nurseries can be reflected by the code 330.26.51.32.

For furniture in medical institutions, including surgical, dental and veterinary purposes, as well as laboratory furniture, OKOF 330.32.50.30.110 is suitable.

Note! By order of Rosstandart dated 05/08/2018 No. 225-st, the OKOF codes for furniture were returned:

Depreciation group for office furniture

Office furniture is recognized as an item of fixed assets and is subject to accounting (if its cost exceeds 40 thousand rubles), tax accounting (if its initial cost is more than 100 thousand rubles) and depreciation.

For taxation, it is very important to correctly determine the depreciation group for property. Each depreciation group has its own permitted period of use of fixed assets.

Prior to the adjustment of the Classification, the furniture belonged to the 4th depreciation group, where the service life was in the range of 5-7 years. But since at present office furniture is not reflected in the Classification, according to paragraph 6 of Article 258 of the Tax Code of the Russian Federation, an organization can independently determine its useful life, based on the technical conditions and recommendations of the manufacturer.

In practice, some accountants still use the 4 depreciation group, if this does not contradict the recommendations and technical documentation.

Valova S., expert of the information and reference system "Ayudar Info"

From January 1, 2017, OK 013-2014 (SNA 2008) “All-Russian Classifier of Fixed Assets”, approved by the Order of Rosstandart dated December 12, 2014 No. 2018-st (hereinafter - OK 013-2014 (SNA 2008)), is in force. Since the document is new, there are questions about its use. In this material, we will consider the main provisions of this document and the procedure for its application in practice.

Briefly about the application of OKOF

By virtue of clauses 45, 53, 57 of Instruction No. 157n, accounting entities group fixed assets and intangible assets for the purposes of accounting (budgetary) accounting by types of property corresponding to the classification subsections established by the OKOF. In other words, OKOF is used to determine the analytical account for accounting for fixed assets when they are registered.

In conjunction with the OKOF, the Classification of fixed assets is used, in accordance with which the accounting object is determined for depreciation in accounting and tax accounting. It should be noted that this document was changed and OK 013-2014 (SNA 2008) was used when breaking down property into depreciation groups.

In order to correctly apply both documents in practice, consider the structure of the new OCOF.

Structure of OK 013-2014 (SNA 2008)

The new classifier includes seven generalizing types of fixed assets:

- 100 "Residential buildings and premises";

– 200 “Buildings (except residential) and structures, expenses for land improvement”;

- 300 "Machinery and equipment, including household inventory, and other objects";

- 400 "Weapon Systems";

- 500 "Cultivated biological resources";

- 600 "Expenses for the transfer of ownership of non-produced assets";

– 700 “Intellectual property objects”.

Some of the listed types of fixed assets are divided into subspecies. For example, view 300 "Machinery and equipment, including household inventory, and other objects" is divided into the following subspecies:

Each subspecies of the type of fixed assets also has a detail. For example, subspecies 330.32.50 "Medical instruments and equipment" has subspecies:

Separate subspecies have clarifying positions. For example, code 330.32.50.21 “Therapeutic instruments and devices; breathing equipment” is detailed by the following positions:

Further, we draw the attention of readers to the fact that the new OKOF is applied when grouping fixed assets acquired and taken into account from January 1, 2017. In relation to old objects (accepted for accounting before 01/01/2017), it is not used, operations to transfer the balances of fixed assets to new groups are not performed. These clarifications are given in the Letter of the Ministry of Finance of the Russian Federation dated December 27, 2016 No. 02-07-08 / 78243.

Applying a new classifier

In order to more correctly and quickly switch to the use of OK 013-2014 (SNA 2008), Rosstandart issued Order No. 458 dated April 21, 2016, which approved the transition keys between the editions of OK 013-94 and OK 013-2014 (SNA 2008). This document contains:

- direct transitional key, providing for the transition from the old OKOF to the new one (Volume 1);

- reverse transition key, providing for the transition from the new OKOF to the old one (Volume 2).

Both transitional keys are presented in the form of tables, in which, for comparison, the codes and names of the positions of the old and new OKOF are indicated. For clarity, we present several positions from the direct transitional key.

Consider examples of the application of OK 013-2014 (SNA 2008).

Example 1

The children's polyclinic, which is a budgetary health care institution, purchased 10 blood pressure measuring devices at the expense of compulsory medical insurance. The cost of one device is 4,350 rubles. The said property should be taken into account.

In accordance with clause 38 of Instruction No. 157n, tangible assets, regardless of their value, with a useful life of more than 12 months are accounted for as fixed assets. The purchased pressure measuring device meets the specified requirements.

In order to determine the code of the acquired fixed asset (in this case, a tonometer (code 14 3311223)), we find the code in OK 013-94 and then look for this position in a direct transitional key from OK 013-94 to OK 0130-2014 (SNA 2008 ). For a tonometer, the indicated code is 330.32.50.50. The said property is to be accounted for account 0 101 04 000"Cars and equipment".

In accordance with Instruction No. 174n, the following operations are reflected in the accounting:

* When issuing into operation an object of fixed assets worth from 3,000 to 40,000 rubles. inclusive, depreciation is charged in the amount of 100% of its book value (clause 92 of Instruction No. 157n).

It should be noted that the number and names of depreciation groups, as well as the useful lives established for them, remained the same. At the same time, when applying the new Classification of fixed assets, one must be extremely careful, because, taking into account the changes that were made to this document, some fixed assets that were previously listed in one depreciation group could be transferred to another depreciation group or not at all.

Example 2

The dental clinic, which has the status of an autonomous institution, entered into an agreement for the purchase and installation of a household air conditioner for a pharmacy warehouse. The total cost of the contract is 45,000 rubles. (without VAT). At the same time, the supplier organization carries out the supply and installation of the purchased equipment. Payment of expenses was made at the expense of funds received from the provision of paid services. The said property should be taken into account.

When reflecting the costs of purchasing an air conditioner, one must take into account: since this property has been used for more than one year, regardless of its value, this object is recognized as a fixed asset in the accounting of the organization (clause 38 of Instruction No. 157n).

Further, it should be noted that there are no household air conditioners, electric air coolers (code 16 2930274) in OK 013-2014 (SNA 2008) (a direct transitional key from OK 013-94 to OK 013-2014 (SNA 2008) suggests choosing the appropriate code from 330.28.23 – 330.28.29). As officials of the financial department note in letters No. 02-07-08/78243 dated December 27, 2016, No. 02-08-07/79584 dated December 30, 2016, the commission for the receipt and disposal of assets of the organization can make an independent decision on attributing accounting objects to the corresponding group of codes OK 013-2014 (SNA 2008) and determining their useful lives in the case of:

– the presence of contradictions in the use of direct and reverse transitional keys in the old and new OKOF;
- the absence of positions in the codes OK 013-2014 (SNA 2008) for accounting items previously included in groups of material assets, which, according to their criteria, are fixed assets.

Taking into account these clarifications, a household air conditioner can be classified as air conditioning equipment not included in other groups (code 330.28.25.12.190). The specified property is subject to accounting on account 0 101 04 000 “Machinery and equipment”. However, we note that earlier household air conditioners in accordance with OK 013-94 were included in Sec. 16 "Production and economic inventory". For the purpose of comparability of accounting data with previously existing similar equipment, the institution's commission may decide to take into account new property as part of the production inventory on account 0 101 06 000 "Production and household equipment".

As for the useful life of this property, in the Classification of fixed assets, machinery and equipment not included in other groups (code 330.28) are assigned to the third depreciation group with a useful life of three to five years inclusive. The useful life specifically for the air conditioner is not defined by the named document, so the commission of the institution can establish it based on the technical documentation or manufacturer's recommendations, or set the total useful life recommended for this group of fixed assets in the Classification of fixed assets.

Suppose that the commission has determined the useful life of the air conditioner to be 60 months. Thus, the monthly amount of depreciation deductions will be 750 rubles. (45,000 rubles / 60 months).

In accordance with Instruction No. 183n, the following operations are reflected in the accounting:

* Acceptance of the air conditioner for accounting is carried out on the basis of the documents of the supplier and the act of acceptance and transfer of the fixed asset (except for buildings, structures) (f. 0306001).

** According to clause 85 of Instruction No. 157n, an autonomous institution calculates depreciation on fixed assets using the straight-line method. Its accrual begins on the 1st day of the month following the month of acceptance of the object for accounting, and is carried out until the cost of this object is fully repaid or it is written off from accounting. During the financial year, depreciation on fixed assets is charged monthly in the amount of 1/12 of the annual amount (clauses 85, 86 of Instruction No. 157n).

Features of the application of the new OKOF

Next, let's pay attention to the explanations of the specialists of the Ministry of Finance (see letters dated December 27, 2016 No. 02-07-08 / 78243, dated December 30, 2016 No. 02-08-07 / 79584). They note the following. If material assets, which, in accordance with Instruction No. 157n, relate to fixed assets, are not included in OK 013-2014 (SNA 2008), then they are taken into account as fixed assets with a grouping in accordance with OK 013-94.

For example, by virtue of OK 013-94, medical enamelled cast-iron baths have code 14 2897401, however, in accordance with OK 013-2014 (SNA 2008), these accounting objects do not apply to fixed assets. In this regard, the health care institution accounts for them as part of fixed assets on the basis of the old OKOF as equipment on account 0 101 04 000"Cars and equipment".

If, according to OK 013-2014 (SNA 2008), material assets are classified as fixed assets, but based on paragraph 99 of Instruction No. 157n they are inventories (despite the fact that the useful life of these objects is more than 12 months), such objects are accepted for accounting in accordance with Instruction No. 157n as part of inventories.

For example, by virtue of the new OKOF, wheelchairs (except for parts and accessories) are assigned to the type of fixed assets 310 "Vehicles", according to which they are assigned the code 310.30.92.20. At the same time, in accordance with paragraphs 99, 118 of Instruction No. 157n, disabled equipment and vehicles for disabled people are classified as inventories and are subject to reflection on account 0 105 06 000 "Other inventories" regardless of their useful life. Thus, on the basis of paragraph 34 of Instruction No. 157n, the decision to register wheelchairs as part of inventories is made by the commission for the receipt and disposal of assets created in the healthcare institution.

In addition, it should be noted that low-voltage electrical equipment (up to 1,000 V), in accordance with the definition of fixed assets given in OK 013-2014 (SNA 2008), does not apply to fixed assets. In particular, it includes: switches, knife switches, control and protection relays; starters, switches, magnetic amplifiers, control chokes; distribution panels, lighting boards, cathodic protection devices.

Let us briefly formulate the main conclusions.

1. When accounting for fixed assets acquired in 2017, one should be guided by OK 013-2014 (SNA 2008). In relation to old objects (accepted for accounting before 01/01/2017), it is not used, operations to transfer the balances of fixed assets to new groups are not performed.

2. If, according to the new classifier, material assets are classified as fixed assets, but in accordance with Instruction No. 157n they are inventories, they are accounted for as inventories.

3. Tangible assets that, by virtue of Instruction No. 157n, are classified as fixed assets, but are not included in OK 013-2014 (SNA 2008), are accepted for accounting as fixed assets with a grouping in accordance with OK 013-94.