Service life of the vehicle and its components in years and kilometers

Are cars included in the fixed assets register?

Motor transport can be considered a fixed asset (FPE) both in tax accounting and accounting if the criteria prescribed by law are met.

Criteria for inclusion in the register of fixed assets of a company in tax accounting in accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation:

• exploited in the process of producing and selling products, providing services, carrying out work, and managing an enterprise;
• the cost of the object starts from one hundred thousand rubles .

What does this actually mean?

That is, in simple words, this means that after the warranty for a new car expires (usually 2 - 3 years from the date of purchasing a new car at a car dealership or 100 thousand km; for example, Korean car brands provide customers with a warranty of 5 years or 150 thousand km), the manufacturer of this car is still responsible for the quality of the vehicle.

But, to our regret, this does not actually mean that the owner of the vehicle will come to the official dealer with a breakdown after the factory warranty has expired and in a short time will get his car repaired completely free of charge. In fact, unlike the warranty obligations of a car brand, the same manufacturer’s responsibility for producing a low-quality car that breaks down after the end of the warranty will still need to be proven that it was not his fault, thereby conducting an independent examination that should establish, that significant and specific flaw in the design of the car itself during its production process.

In other words, you can say this, you will need to prove that the car breakdown was associated with a significant manufacturing defect of a part in the car itself. If this happened during the established service life of the car, which was established by the automaker itself, and the owner of this vehicle, with the help of an examination, proved precisely that the breakdown of the car was the fault of the manufacturer, then the company must send you to an official dealership technical center for free repairs. But we are in a hurry to upset our motorists.

According to established statistics, there are a lot of similar problems with cars in our country today. Almost all automobile companies in Russia, even despite the results of an independent examination, which damages the fact of a manufacturing defect in the design of the car, prefer to deny free repairs to car owners and are ready to sue them, even knowing that in the future they will lose in court.

Is it necessary to calculate SPI when determining depreciation of vehicles?

If motor transport is defined on the balance sheet of an enterprise as fixed assets, then a depreciation group .

With its help you can calculate the SPI of vehicles.

In accounting, SPI can be calculated without being assigned to such a group. It is calculated based on the estimated time and operating conditions.

The enterprise must charge depreciation throughout the service life of the vehicle until it reaches the maximum degree of wear and tear and write-off.

Factory vehicle lifespan

The factory service life of a car is not the same thing as the factory warranty that is provided for a new car by any automaker.
What is “factory car service life”? According to Russian legislation, the manufacturer of goods has the right to set service life for durable goods. This is done specifically to ensure that the manufacturer, during the specified service life of the product, bears legal responsibility for the quality of its durable products.

Article 5. Law on the protection of consumer rights of the Russian Federation

1. For a product (work) intended for long-term use, the manufacturer (performer) has the right to set a service life - the period during which the manufacturer (performer) undertakes to provide the consumer with the opportunity to use the product (work) for its intended purpose and bear responsibility for significant deficiencies on the basis paragraph 6 of article 19 and paragraph 6 of article 29 of this Law.

2. The manufacturer (executor) is obliged to establish the service life of durable goods (work), including components (parts, assemblies, assemblies), which after a certain period may pose a danger to the life and health of the consumer, cause harm to his property or the environment environment.

3. The service life of a product (work) can be calculated in units of time, as well as other units of measurement (kilometers, meters and other units of measurement based on the functional purpose of the product (result of work)).

How is it calculated in accounting?

The accounting legislation does not have a clear time frame for limiting private investment.

An enterprise can establish the SPI according to the Classifier used for tax accounting, or set its other value, guided by certain factors.

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According to clause 20 of PBU 6/01, the factors influencing the SPI of motor transport are:

• expected duration of further operation of the vehicle;
• documentary restriction of SPI of transport (end of a rental or leasing agreement for vehicles);
• operating conditions of transport : weather conditions, frequency of shifts, territorial features of the area of ​​application, etc.

Method for calculating SPI in tax documentation using the Classifier

In the Decree of the Government of the Russian Federation dated January 1, 2002 “On the Classification of fixed assets included in depreciation groups,” you can see the SPI Classifier according to the depreciation groups of transport.

All vehicles belong to separate depreciation groups; the group number is affected by the vehicle type, size, power, and area of ​​operation.

For all cars, the SPI can vary from two to nine years .

The SPI TS classifier can be presented as the following table :

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Factors that affect the durability and service life of a car

Many automobile companies and, together with them, various auto experts have developed a list of specific factors that affect the service life of a car. Any car owner can study the developed rules (factors) for himself and then take them into account during the operation of the car, which will help to significantly increase the durability of his vehicle.

Here is a list of those rules or factors that every driver who wants to achieve maximum service life from their vehicle must adhere to:

1. Regularly change the engine oil.

2. Constant monitoring of all liquids in the machine.

3. Gearbox maintenance.

4. Regular replacement of spark plugs.

5. Timely replacement of the timing belt (chain), as recommended by the car manufacturer itself.

6. Regular replacement of the air filter in accordance with the requirements of the car brand.

7. It is necessary to know, study and use the vehicle maintenance manual in detail.

8. Regular diagnostics of all machine systems and identification of all hidden faults, as well as timely elimination of identified problems.

It is worth noting that each component of the car, whether it is cheap parts or more expensive auto parts, such as a gearbox or engine, has a different service life. Therefore, in any car, during the operation of the car itself, its owner changes spare parts during their natural wear and tear. Remember, friends, that all components in a car are connected to each other, which means that untimely replacement of one part can lead to more significant and expensive damage to other parts of the car. Replace every faulty part in your car promptly to increase the longevity of your vehicle.

But in addition to durability, there is also a service life of such a vehicle established by the manufacturer itself, which, however, does not specifically say that this car is limited to this specific set life span. More on this below.

Cars

The SPI of passenger cars can be determined depending on the dimensions and engine size of the car:

• from seven to nine years – large cars with an engine capacity of 3.5 liters or more;
• from five to seven years – small cars for people with disabilities;
• from three to five years - other passenger cars.

As an example, we will find out the SPI of a Toyota Auris 2008 . The engine capacity of this car is 1.6 liters.

This means that his SPI can range from three to five years.

Determining the depreciation group of a passenger car

Select any number of years within the specified range. For example, the third group includes assets with a useful life from 3 years 1 month to 5 years inclusive. Therefore, a period of 37 to 60 months can be set (3 years × 12 months 1 month or 5 years × 12 months).

In accounting for assets worth over 100,000 rubles. It is better to set the same period as in tax accounting. This will avoid discrepancies between accounting and tax accounting. It happens that the required asset is not in either the Classification or the OKOF. Then determine the deadline using the technical documentation (clause 6 of Article 258 of the Tax Code of the Russian Federation).

Write down information about the period of use on the inventory card (for example, according to form No. OS-6). If you decide to set different deadlines for accounting and tax accounting, also record this in the documents.

Since 2020, officials have abolished the rule that the tax classification of fixed assets can be used for accounting (Resolution of the Government of the Russian Federation of July 7, 2020 No. 640). In accounting, the company independently determines how much it plans to use the facility (clause 20 of PBU 6/01). You can focus on tax classification.

It is possible that the main thing for a company is to simplify accounting. Then you can always set the same SPI in both accounts.

If you decide to act according to the rules of PBU and set the accounting period less than according to the classification, do not get confused about the property tax. There is no need to pay tax on objects of the first and second depreciation groups. The accountant does not reflect their cost in lines 020-110 of section 2 of the calculation. But we are talking about groups according to tax classification (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation).

For new movable property of the third to tenth tax classification group, the company has the right to a benefit (clause 25 of Article 381 of the Tax Code of the Russian Federation).

If the company received the object from a dependent person, the benefit does not apply during reorganization or liquidation. Then, when checking, the tax authorities will probably have questions about why the period differs from the classification. The accounting policy will help justify the calculation.

— small class passenger cars for disabled people (Classification code 15 3410114). They are included in the fourth depreciation group with a useful life of over five years to seven years inclusive, that is, from 61 to 84 months inclusive;

— large class passenger cars (with an engine displacement of over 3.5 liters) and high class (Classification codes 15 3410130 - 15 3410141). They are classified in the fifth depreciation group with a useful life of over seven years to ten years inclusive, that is, from 85 to 120 months inclusive.

— general purpose trucks with a carrying capacity of up to 0.5 tons (code 15 3410191) are included in the third depreciation group with a useful life of over three years to five years inclusive, that is, from 37 to 60 months inclusive;

— general purpose trucks with a carrying capacity of over 0.5 tons, but not more than 5 tons (Classification code 15 3410020) are classified in the fourth depreciation group with a useful life of over five years to seven years inclusive, that is, from 61 to 84 months inclusive;

— general purpose trucks with a carrying capacity of over 5 tons (Classification codes 1510197) are included in the fifth depreciation group with a useful life of over seven years to ten years inclusive, that is, from 85 to 120 months inclusive.

The fifth depreciation group includes truck tractors (Classification codes 1510216).

Road semi-trailer tractors, vans, tractor-trailers and dump trucks are included in the fourth depreciation group.

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.

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/ [email protected] ). 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 machine as a small class one, 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 AAC dated February 24, 2011 in case No. A72-6500/2010). However, 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.

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 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 the Order of the Ministry of Transport of Russia dated March 14.

NoteBy 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 09.12.

2010 in case No. A32-10605/2008-12/122; FAS UO dated November 24, 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 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 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. per 1 horsepower, for a bus - 5 rubles/l. s., for a truck - 4 rubles/l. With. (Clause 1 of Article 361 of the Tax Code of the Russian Federation).

• 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
• 310.29.20.23 - Other trailers and semi-trailers

• 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

Buses

The SPI of buses depends on its dimensions and area of ​​use (city or intercity):

1. from seven to nine years – other types of buses, the length of which is from 16.5 to 24 meters;
2. from five to seven years - large buses up to 24 meters long, which travel within the city and between cities;
3. from three to five years – small buses up to 7.5 meters long.

For example, let's take a bus 18 meters long that transports passengers between cities.

Based on the length and place of operation, it can be determined that its depreciation group is 4, that is, its service life is from five to seven years .

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Is the property classified as fixed assets?

No. 1. If the company put it into operation in 2020, it is necessary to apply the classifier taking into account the changes that are in effect from January 1, 2020 (Resolution of the Government of the Russian Federation of July 7, 2020 No. 640). For fixed assets that the company put into operation before 2020, there is no need to change the useful life period in accordance with the updated classification (letter of the Russian Ministry of Finance dated November 8, 2020.

No. 03-03-RZ/65124). To choose the right depreciation group, it is not enough to study the huge Classification (approved.

by Decree of the Government of the Russian Federation of January 1, 2002

No. 1) and the All-Russian Classifier of Fixed Assets - OKOF (approved.

Decree of the State Standard of Russia dated December 26, 1994

No. 359). We need to start with something else. Here are step-by-step instructions. In tax accounting, the useful life of an asset must exceed 12 months, and the cost must be 100,000 rubles.

(Clause 1 of Article 256 of the Tax Code of the Russian Federation). If the property is suitable

→ → Current as of: May 14, 2020

Fixed assets (FPE) of an organization, depending on the useful life (USE) of this property for profit tax purposes, belong to one or another depreciation group of fixed assets (). The organization itself determines the useful life of the OS, taking into account the special classification approved by the Government of the Russian Federation. In 2020, the Classification approved by .

In accordance with this Classification, all fixed assets are divided into 10 depreciation groups. Please note that the latest amendments to the Classification came into force retroactively and apply to legal relations that arose from 01/01/2019.

Having found it, you will see which group this OS belongs to. If your OS is not named in the Classification, then you have the right to independently determine the useful life of this property, focusing on the service life specified in the technical documentation or the manufacturer’s recommendations.

The established SPI will tell you which depreciation group your OS falls into.

Motor vehicles, in accordance with the Classification of fixed assets, are classified into III-V depreciation groups. Let us recall that the SPI for them is set as follows:

• III – over 3 to 5 years inclusive;
• IV - over 5 to 7 years inclusive;
• V - over 7 to 10 years inclusive.

If the vehicle falls into one of these groups, then the organization determines the SPI within the period provided for the corresponding group. For example, for a passenger car with an engine capacity of over 3.5 liters, the SPI can be set from 85 months to 120 months inclusive.

And, for example, what is the depreciation group for a car crane?

In OKOF, the truck crane is located in the “Vehicles” section with code 310.29.10.51. According to the Tax Classification, special-purpose motor vehicles with code according to OKOF 310.29.10.5 are assigned to depreciation groups IV and V. Therefore, an organization can independently classify a truck crane into any of these groups.

Please note that in addition to truck cranes, the Classification also contains mention of other cranes that are not classified as vehicles. Thus, lifting cranes are generally assigned to depreciation group VII (SPI over 15 to 20 years inclusive). Also in certain groups of the Classification you can find other references to cranes.

Thus, boom-type lifting cranes are classified in accordance with the Classification as depreciation group II (SPI over 2 to 3 years inclusive), and derrick cranes, hoisting cranes, portal cranes, self-propelled or non-self-propelled vehicles equipped with a crane - to depreciation group III (SPI over 3 to 5 years inclusive).

In tax accounting, the useful life period of fixed assets is determined exclusively by the Classifier approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. If the company put it into operation in 2020, the classifier must be applied taking into account the changes that are in effect from January 1, 2017 (Resolution of the Government of the Russian Federation of July 7, 2020 No. 640).

For fixed assets that the company put into operation before 2020, there is no need to change the useful life period in accordance with the updated classification (letter of the Ministry of Finance of Russia dated November 8, 2020 No. 03-03-RZ/65124).

To correctly select the depreciation group, it is not enough to study the huge Classification (approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1) and the All-Russian Classifier of Fixed Assets - OKOF (approved by Decree of the State Standard of Russia of December 26, 1994 No. 359). We need to start with something else. Here are step-by-step instructions.

In tax accounting, the useful life of an asset must exceed 12 months, and the cost must be 100,000 rubles. (Clause 1 of Article 256 of the Tax Code of the Russian Federation). If the property meets these criteria, a group and useful life must be selected for such an asset, and then written off through depreciation. In accounting, the rules are the same, but with one difference - fixed assets cost more than 40,000 rubles. As a result, the assets are more expensive than 40,000, but cheaper than 100,000 rubles. there will be differences between accounting and tax accounting (PBU 18/02).

If you bought a used object, check whether the seller correctly determined and wrote this period in the acceptance certificate. If not, determine the correct period according to the Classification and OKOF. Then subtract the months of operation of the asset. Suppose the property is in the Classification, but according to technical documents the period of use is different. How to determine it? According to Classification. It is possible to set a period according to technical documents if the object is not in the Classification at all.

Is it possible to set a shorter period of use than the Classification? Only in accounting (clause 20 of PBU 6/01). And if you know that the object will last less. Justify this need in writing and record the new deadline in the order.

Trucks

SPI for trucks is calculated based on the load capacity and area of ​​application of the vehicle:

• from seven to nine years – trucks, the cargo weight of which is from 3.5 to 12 tons, trailers, semi-trailers;
• from five to seven years – dump trucks, vans, special equipment;
• from three to five years – small cars with a carrying capacity of up to 3.5 tons.

For example, KamAZ can be included in the group of dump trucks.

Accordingly, its depreciation group is 4, that is, its SPI is in the range from five to seven years .

What is the average vehicle lifespan set by automakers?

As a rule, the service life of cars in our country, established by many automobile companies, is 5 years (i.e. 5 years) or 100 thousand kilometers. That is, if your car has covered more than 100 thousand km and its age is more than 5 years, then, regardless of the cause of the breakdown, you do not have the right to make any claims or demands to this car brand (company), even if the breakdown was associated with a significant specific factory defect .