New okof ok 013. Okof is an all-Russian classifier of fixed assets. Types of fixed assets and their code

Name: All-Russian Classifier of Fixed Assets Abbreviation: OKOF Designation: OK 013-2014 (SNS 2008) In English: Russian classification of fixed assets Responsible: Rosstekhregulirovanie Reason: Order of Rosstandart dated December 12, 2014 No. 2018-st Date of introduction: 01/01/2017 Date endings: not set (there is no order to cancel the classifier or replace it with a new one) Last change: No. 5, effective from July 1, 2018 Reason for change: Order of Rosstandart dated 05/08/2018 No. 225-st Adopted to replace OKOF OK 013-94.

Harmonization of OKOF with SNA 2008

OKOF OK 013-2014 was developed on the basis of harmonization with the System of National Accounts (SNA 2008) of the United Nations, the European Commission, the Organization for Economic Cooperation and Development, the International Monetary Fund and the World Bank Group. This means that the new OKOF, introduced on January 1, 2017, uses the classification of fixed assets accepted in international practice. Below is a table of correspondence between OKOF codes and SNA 2008 designations.

SNA 2008		OKOF
Designation		Code	Name of types of fixed assets
AN111	Residential buildings	100 100.00.00.00	Residential buildings and premises
AN112	Other buildings and structures	200 200.00.00.00.000	Buildings (except residential) and structures, expenses for land improvement
AN1121	Non-residential buildings	210 210.00.00.00.000	Buildings (except residential)
AN1122	Other buildings	220 220.00.00.00.000	Facilities
AN1123	Land Improvements	230 230.00.00.00	Expenses for land improvement
AN113	cars and equipment	300 300.00.00.00.000	Machinery and equipment, including household equipment, and other objects
AN1131	Transport equipment	310 310.00.00.00.000	Vehicles
AN1132		320 320.00.00.00.000	Information, computer and telecommunications (ICT) equipment
AN1133	Other machines and equipment	330 330.00.00.00.000	Other machinery and equipment, including household equipment, and other objects
AN114	Weapon systems	400 400.00.00.00	Weapon systems
AN115		500 500.00.00.00.000	Cultivated biological resources
AN1151	Resources of animals that produce products on a regular basis	510 510.00.00.00.000	Cultivated animal resources that produce products repeatedly
AN1152	Resources of trees, crops and plantings that produce products on a regular basis	520 520.00.00.00	Cultivated resources of plant origin that produce products repeatedly
AN116	Costs associated with transferring ownership of non-produced assets	600 600.00.00.00	Costs of transferring ownership of non-produced assets
AN117	Intellectual Property Products	700 700.00.00.00	Intellectual property objects
AN1171		710 710.00.00.00	Research and development
AN1172	Exploration and evaluation of mineral reserves	720 720.00.00.00	Expenses for subsoil exploration and assessment of mineral reserves
AN1173	Computer software and databases	730 730.00.00.00	Software and Databases
AN11731	Computer software	731 731.00.00.00	Software
AN11732	Database	732 732.00.00.00	Database
AN1174	Original entertainment, literary and artistic works	740 740.00.00.00	Original works of entertainment, literature or art
AN1179	Other intellectual property products	790 790.00.00.00	Other intellectual property

Shock absorption groups

Fixed assets are divided into depreciation groups. The depreciation periods of material assets (the useful life of the property) are determined by depreciation groups. The groups use OKOF classifier codes. In the appendix to the Decree of the Government of the Russian Federation of January 1, 2002 No. 1, the classification of fixed assets included in depreciation groups was approved for the old OKOF OK 013-94, which has become invalid. In 2016, a new classification was introduced into the Resolution taking into account the codes of the new OKOF OK 013-2014. The classification groups are presented below. Use the form to search for a group of fixed assets and useful life by OKOF code.

with changes from 04/17/2018

As you know, the All-Russian Classifier of Fixed Assets OK 013-2014 (SNA 2008) (hereinafter referred to as OKOF) has been in effect since 2017. Its predecessor OK 013-94 operated for almost two decades - since 1998.

OKOF is applied in cases provided for by federal standards, unless otherwise established by the authorized bodies of state regulation of accounting. This proposal requires some explanation.

From 01/01/2018, public sector institutions must organize accounting (budget) accounting using 5 federal standards, including the federal standard “Fixed assets”, approved. by order of the Ministry of Finance of Russia dated December 31, 2016 N 257n (hereinafter referred to as the Standard “Fixed Assets”). There are no references to OKOF in the Fixed Assets Standard. However, this fact does not mean that there is no need to determine OKOF codes for fixed assets, because clause 53 of the Instructions, approved. No one canceled the order of the Ministry of Finance of Russia dated December 1, 2010 N 157n. The above norm stipulates that the grouping of fixed assets is carried out according to property groups and types of property corresponding to the classification subsections established by OKOF.

We have compiled a convenient table of OKOF codes for office equipment, based on the direct and reverse transition keys between the editions of OK 013-94 and OK 013-2014 (SNS 2008), approved by order of Rosstandart dated April 21, 2016 No. 458.

It is worth noting that for some objects it is possible to use several OKOF codes at once. Decisions on such issues are made by authorized officials of the institution - as a rule, a permanent commission on the receipt and disposal of assets.

OKOF code table for office electronics

	OK 013-94	OK 013-2014
OKOF code for printer	143020360	320.26.20.15
OKOF code for scanner	143010210	320.26.20.15
OKOF code for MFP (multifunctional device)	143020360	320.26.20.15
OKOF code for a personal computer	143020209	320.26.20.14
OKOF code for laptop	143020204	320.26.20.11.110
OKOF code for tablet	143020204	320.26.20.11.110
OKOF code for computer speakers	143221125	320.26.30.11.150
OKOF code for server	143020100	320.26.20.14
OKOF code for modem or router	143313450	320.26.30.11.190
OKOF code for telephone (landline)	143222134	320.26.30.23
OKOF code for charger	143440142	330.26.51.66
OKOF code for the projector	143322030	330.26.70.1
OKOF code for uninterruptible power supply	143313450	320.26.30.11.190
OKOF code for cell phone	-	320.26.30.22

We answer your questions

>Question: What is the OKOF for light panels with built-in lamps?

Answer: Light panels with built-in lamps are a type of electric lighting fixtures, an electrical household appliance, i.e. belong to the OKOF code group “Other machinery and equipment, including household equipment, and other objects” (code 330). Consequently, by the commission for the receipt and disposal of assets, they can quite reasonably be assigned to the OKOF group code 330.28.29 “Other general purpose machinery and equipment, not included in other groups” (letter of the Ministry of Finance of Russia dated December 27, 2016 N 02-07-08/ 78243).

>Question: When filling out short form 11, there was an inconvenience with grouping by old and new OKOFs. Is it possible to rename old OKOFs to new ones without changing the depreciation group?

Answer: To replace OKOF in the 1C Accounting program of a government agency, you must use the processing "OKOF Replacement Assistant". When replacing OKOF using this processing, the depreciation group in the fixed asset card will not change.

>Question: To which OKOF should a copy machine, monitor, and system unit be classified according to the old and new ones?

• for copying machines code OKOF 330.28.23.21 “Photocopying machines with an optical system or contact type and thermal copying machines” (previously - 14 3010230 “Electrophotographic copying equipment”);
• for a monitor - 320.26.2 "Computers and peripheral equipment" (for example, 320.26.20.15) (previously - 14 3020350 "Information display devices");
• for the system unit - 320.26.2 "Computers and peripheral equipment" (for example, 320.26.20.15) (for example, 320.26.20.15) (previously - 14 3020200 "Electronic digital computing machines").

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OKOF (All-Russian Classifier of Fixed Assets) OK 013-2014 (SNA 2008) is a regulatory document that represents the main classifier of fixed assets in Russia.

The All-Russian Classification of Fixed Assets (OKOF) OK 013-2014 (SNA 2008) has been applied since January 1, 2017.

The All-Russian Classifier of Fixed Assets is often abbreviated as OKOF.

A comment

The All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNS 2008) was adopted and put into effect by Order of Rosstandart dated December 12, 2014 N 2018-st and is applied from January 1, 2017. This version of OKOF is built on a different principle, unlike the one used previously OKOF versions - (old OKOF version). Order of the FEDERAL AGENCY FOR TECHNICAL REGULATION AND METROLOGY dated April 21, 2016 No. 458 approved direct and reverse transition keys between editions OK 013-94 and OK 013-2014 (SNS 2008) of the All-Russian Classifier of Fixed Assets.

OKOF was developed on the basis of harmonization with the System of National Accounts (SNA 2008) of the United Nations, the European Commission, the Organization for Economic Cooperation and Development, the International Monetary Fund and the World Bank Group, as well as with the All-Russian Classification of Products by Type of Economic Activity (OKPD2) OK 034- 2014 (CPA 2008).

OKOF adopts the following code structure (up to 12 characters):

XXX.XX.XX.XX.XXX

The first three characters correspond to the code of the type of fixed assets (indicated in the table below).

The following characters correspond to codes from the All-Russian Classifier of Products by Type of Economic Activity OKPD2 OK 034-2014 (KPES 2008) and can have a code length from two to nine characters depending on the length of the code in OKPD2. When positions from OKPD2 are included in OKOF, a classification object should be formed that can be used as fixed assets.

OKPD 2 uses a hierarchical classification method and a sequential coding method. The code consists of 2 - 9 digital characters, and its structure can be represented as follows:

XX.X subclass

XX.XX group

XX.XX.X subgroup

OKDP2 code example

01 Products and services of agriculture and hunting

01.1 Annual crops

01.11 Cereals (except rice), legumes, oilseeds

01.11.1 Wheat

01.11.11 Durum wheat

01.11.11.110 Durum winter wheat

01.11.11.111 Winter durum wheat grain

01.11.11.112 Seeds of winter durum wheat

If fixed assets do not have corresponding groupings in OKPD2 or a different classification is required in OKOF, the fourth and fifth digits of the OKOF code have the value “0”.

Such fixed assets include expenses for land improvement, expenses for transferring ownership of non-produced assets, scientific research and development, and others.

For example, in OKOF there is a grouping “230.00.11.10 Expenses for reclamation work”. For individual positions in OKOF, explanations are provided starting with the words “This group includes” (also includes, including includes, does not include).

Types of fixed assets and their code

	Name of types of fixed assets
100	RESIDENTIAL BUILDINGS AND PREMISES
200	BUILDINGS (EXCEPT RESIDENTIAL) AND STRUCTURES, COSTS FOR LAND IMPROVEMENT
210	BUILDINGS (EXCEPT RESIDENTIAL)
220	STRUCTURES
230	COSTS FOR LAND IMPROVEMENT
300	MACHINERY AND EQUIPMENT, INCLUDING HOUSEHOLD EQUIPMENT, AND OTHER OBJECTS
310	VEHICLES
320	INFORMATION, COMPUTER AND TELECOMMUNICATIONS (ICT) EQUIPMENT
330	OTHER MACHINERY AND EQUIPMENT, INCLUDING HOUSEHOLD EQUIPMENT, AND OTHER OBJECTS
400	WEAPON SYSTEMS
500	CULTIVATED BIOLOGICAL RESOURCES
510	CULTIVATED RESOURCES OF ANIMAL ORIGIN THAT PROVIDE PRODUCTS REPEATEDLY
520	CULTIVATED RESOURCES OF PLANT ORIGIN THAT PRODUCE PRODUCTS REPEATEDLY
600	COSTS OF TRANSFER OF OWNERSHIP OF NON-PRODUCED ASSETS
700	INTELLECTUAL PROPERTY OBJECTS
710	RESEARCH AND DEVELOPMENT
720	COSTS FOR SUBSOIL EXPLORATION AND ASSESSMENT OF MINERAL RESERVES
730	SOFTWARE AND DATABASES
731	SOFTWARE
732	DATABASE
740	ORIGINALS OF ENTERTAINMENT, LITERATURE OR ART
790	OTHER INTELLECTUAL PROPERTY OBJECTS

Example OKOF codes

310.00.00.00.000 VEHICLES

310.29 Motor vehicles, trailers and semi-trailers

310.29.10 Motor vehicles

310.29.10.2 Passenger cars

310.29.10.21 Vehicles with a spark ignition engine, with a cylinder capacity of not more than 1500 cm3, new

310.29.10.22 Vehicles with a spark ignition engine, with a cylinder capacity of more than 1500 cm3, new

310.29.10.23 Vehicles with a piston internal combustion engine with compression ignition (diesel or semi-diesel), new

310.29.10.24 Other vehicles for transporting people

310.29.10.30 Vehicles for transporting 10 or more people

OKOF for accounting and taxation

For taxation and accounting, OKOF is important because it is a complete and regularly updated Russian classifier. Built on its basis, approved. Decree of the Government of the Russian Federation dated 01.01.2002 N 1. is used to determine the object, which makes it possible to determine on the basis of which income tax is calculated.

While the rules for determining the useful life in accounting have not been approved, the Classification is used by many companies to establish the useful life of fixed assets and for accounting.

The benefit of OKOF is that this reference book is more detailed and detailed than . Thus, fixed assets are often listed at the level of a group of fixed assets. In OKOF, fixed assets are indicated to a more detailed level - to a type or to a subcategory. Therefore, as a rule, in order to determine and, accordingly, the depreciation rate, you must first determine the OKOF code of a specific fixed asset, and then, based on the OKOF code, determine by (in the Classification for fixed assets, OKOF codes are indicated). Usually, to do this, you need to determine the group (subgroup) of fixed assets by OKOF and search in the Classification by OKOF code for the group (subgroup) of these fixed assets.

Example

We determine the depreciation group of the purchased Digital Video Camera.

Order of the FEDERAL AGENCY FOR TECHNICAL REGULATION AND METROLOGY dated April 21, 2016 No. 458 approved direct and reverse transition keys between editions OK 013-94 and OK 013-2014 (SNS 2008) of the All-Russian Classifier of Fixed Assets.

Since 2017, the new All-Russian Classification of Fixed Assets OK 013-2014 (SNA 2008) comes into force.

From 01/01/2017, the All-Russian Classifier of Fixed Assets OK 013-94, approved by the Decree of the State Standard of Russia dated December 26, 1994 No. 359, is canceled and the All-Russian Classifier of Fixed Assets OK 013-2014 (SNS 2008), adopted and put into effect by the Order of Rosstandart, is put into effect dated December 12, 2014 No. 2018-st (hereinafter referred to as the new OKOF). Order of Rosstandart dated April 21, 2016 No. 458 approved direct and reverse transition keys between editions of OK 013-94 (hereinafter referred to as the old OKOF) and OK 013-2014 (SNS 2008) of the All-Russian Classifier of Fixed Assets.

Resolution of the Government of the Russian Federation dated July 7, 2016 No. 640 introduced corresponding changes to Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the Classification of fixed assets included in depreciation groups.”

According to OK 013-2014, OKOF is used for the purposes of budgetary (accounting) accounting by public sector organizations in cases provided for by federal standards, unless otherwise established by the authorized bodies of state regulation of accounting. The use of OKOF for the classification of fixed assets is established by the Instructions for the use of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n.

In this regard, starting with versions 1.0.42 edition 1 (BGU1) and 2.0.47 edition 2 (BGU2), respectively, the fixed assets classifier file has been updated in the 1C: Public Institution Accounting 8 delivery okof.xml.

File okof.xml contains both classifiers - OK 013-94 and OK 013-2014. At the same time, OK 013-2014 codes are in compliance with depreciation groups in accordance with Decree of the Government of the Russian Federation dated July 7, 2016 No. 640. After loading it in the directory “ OKOF» both classifiers will be available.

From 01/01/2017, only OK 013-2014 is expected to be included in the delivery (file okof.xml).

According to the explanations of methodologists of the Department of Budget Methodology of the Ministry of Finance of Russia (Letter of the Ministry of Finance of Russia dated December 27, 2016 N 02-07-08_78243), for objects acquired before 01/01/2017, in connection with the change in OKOF, depreciation groups and useful life do not change. New depreciation groups are applied for fixed assets acquired from 01/01/2017: “The grouping of fixed assets accepted for accounting (budget) accounting from January 1, 2017 should be carried out in accordance with the grouping provided for by the All-Russian Classifier of Fixed Assets OKOF OK 013-2014 ( SNA)) and useful lives, determined by the provisions of the Decree of the Government of the Russian Federation of January 1, 2002 N 1 “On the classification of fixed assets included in depreciation groups” (as amended by the Decree of the Government of the Russian Federation of July 7, 2016 N 640)" .

The Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia has a similar position (letter of the Ministry of Finance of Russia dated November 8, 2016 No. 03-03-RZ/65124):

“The taxpayer has the right to increase the useful life of an object of fixed assets after the date of its commissioning if, after reconstruction, modernization or technical re-equipment of such an object, its useful life has increased. In this case, an increase in the useful life of fixed assets can be carried out within the time limits established for the depreciation group in which such fixed assets were previously included.

Other cases of change in useful life an object of fixed assets previously put into operation (transfer from one depreciation group to another), not provided for by the provisions of the Code.

Taking into account the above, in relation to fixed assets put into operation after 01/01/2017, the Classification of fixed assets should be applied to determine the useful life as amended by Decree of the Government of the Russian Federation dated 07/07/2016 No. 640.

In relation to fixed assets put into operation before 01/01/2017, the useful life determined by the taxpayer when putting them into operation applies.”

To replace OKOF codes in the directory " Fixed assets» processing applied « OKOF Replacement Assistant».

Attention! The operation of replacing OKOF codes in the Fixed Assets directory is irreversible; recoding “in the opposite direction” is not provided!

Before recoding, save an archive copy of the infobase.

The grouping of fixed assets in the new OKOF differs from OK 013-94.

Statistical reporting for 2016, form No. 11 (short) “Information on the availability and movement of fixed assets (funds) of non-profit organizations,” approved. by order of Rosstat dated June 15, 2016 No. 289, compiled according to the old OKOF (OK 013-94).

You should not replace OKOF codes in the directory " Fixed assets» before reporting for 2016 (the deadline for submitting form No. 11 (short) is April 1).

Loading a new OKOF (OK 013-2014)

To download a new OKOF, you should open the directory " All-Russian classifier of fixed assets»

• BGU1 - menu “OS, NMA, NPA – OKOF” of the main menu, interface “Full”;
• BSU 2 - section “Regulatory and reference information”, command of the navigation panel “All-Russian Classifier of Fixed Assets”), or in the section “ Administration"by command" Support and Maintenance» go to section « Other classifiers" and open the hyperlink "".

The directory contains the All-Russian Classifier of Fixed Assets OK 013-94, approved by Resolution of the State Statistics Committee of the Russian Federation dated December 26, 1994 No. 359 (as amended on April 14, 1998).

The new OKOF can be loaded into the directory by pressing the button " Load classifier" on the list form.

The form “ OKOF downloads", in which you should select the file okof.xml. File okof.xml located in the "StateAccounting" configuration template directory. After specifying the path to the file, click the " Download data».

The classifier loading process will begin. When the download is complete, click the " Close" There will be 2 classifiers in the directory:

Indication of new OKOF codes for objects accepted for registration from 01/01/2017

After loading a new OKOF in the documents for accepting the OS for accounting, to indicate the OKOF code to the object, you must first select the appropriate classifier.

When specifying the OKOF code depreciation group And useful life, in months. are filled in automatically if for the specified attribute value OKOF code There is only one depreciation group.

When specifying a code according to the new OKOF, the depreciation group and useful life are indicated in accordance with Decree of the Government of the Russian Federation dated 01.01.2002 No. 1 “On the Classification of fixed assets included in depreciation groups” as amended by Decree of the Government of the Russian Federation dated 07.07.2016 No. 640.

Replacing OKOF codes for fixed assets registered before 01/01/2017

To replace OKOF codes in the directory " Fixed assets» processing applied « OKOF Replacement Assistant"(BGU1 - menu “Service - Utilities” of the main menu, interface “Full”; BGU2 - section “Administration”, action panel command “OKOF Replacement Assistant”), hereinafter – Assistant.

In the Assistant form you should indicate organization, the fixed assets of which require recoding.

With a large range of fixed assets (more than 10,000), the list of processed objects can be limited by specifying the appropriate directory group " Fixed assets».

When you press the button Fill in" in the table Assistant the codes assigned to OS objects (and their names) according to the old OKOF and the corresponding codes according to the new OKOF will be reflected.

To automatically assign a code for the new OKOF, the table of transitional keys “Direct transitional key from OKOF OK 013-94 to OKOF OK 013-2014 (SNS 2008)”, approved by Rosstandart order No. 458 dated April 21, 2016, is used.

A new code is automatically determined only if the code (grouping) in OKOF OK 013-94 and OKOF OK 013-2014 clearly corresponds.

The new code may not be detected automatically for the following reasons:

• If the position in OK 013-94 according to OK 013-2014 is not a fixed asset (for example, 16 1722110 Carpet runners are not a fixed asset according to the new OKOF).
• If for grouping according to OKOF OK 013-94 there is no unambiguous correspondence in OKOF OK 013-2014, that is, objects assigned to the same code according to OK 013-94 must be assigned different codes according to OK 013-2014 (for example, for position 16 3612371 " Working tables" in the table of transitional keys it says: "In accordance with the definition of fixed assets in OKOF OK 013-2014 (SNA 2008) - select from 330.31.01.1")

In the latter case, for each object from such a group, you should indicate a new OKOF code individually.

It should be noted that specific items from the group according to OK 013-94 may belong to another group according to OK 013-2014. For example, if in OKOF (OK 013-94) there was no corresponding position for an object, some accountants assigned code 19 0000000 to objects. For code 19 0009000 “Other material fixed assets not specified in other groupings,” the table of transition keys says: “Not are fixed assets." In this case, for each object from such a group, you should independently determine the codes according to the new OKOF and indicate them to the objects .

To indicate individual codes for group objects, select the corresponding line and click the button " Configure by object».

In the form that opens for object-by-object change of OKOF codes, you should specify a new OKOF code for each object.

For example, for position 16 3612371, according to the transition keys table, a new code must be selected from the group 330.31.01.1.

In the corresponding line of the form for object-by-object change of OKOF codes Assistant open the directory " OKOF"(step 1), select a new classifier OK 013-2014. To quickly search for code 330.31.01.1 in it, disable hierarchical viewing of the directory list (step 2) and indicate code 330.31.01.1 in the search (step 3).

We see that the code 330.31.01.1 is a grouping. Select the appropriate code for the OS object (using the “ Choose" or double click).

Also, by copying the new code in the table of transition keys, it can be inserted into the corresponding row of the table of object-by-object change of OKOF codes Assistant, having previously made the line active, and confirm the entry by pressing the " Enter"(Enter).

The list of objects with installed codes can be printed (button " List»).

After specifying the new codes, click the " OK" forms of object-by-object change of OKOF codes Assistant.

If one new code can be applied to the entire group of objects, it can be set directly in the main form of the Assistant. This code will be applied to all OS objects of the group.

To recode, click the " Replace codes».

A corresponding message is displayed about completion.

Recoding is possible in several stages. When you restart the Assistant or click the “Fill” button again, only groupings according to the old OKOF are included in the table, if the objects included in those groups do not correspond to the new OKOF.

If compliance was not configured for all OKOF groupings (OS objects), in the table Assistant the corresponding lines will remain.

The remaining positions must be matched and codes replaced.

Reclassification of fixed assets

According to OK 013-2014, OKOF is used for the purposes of budgetary (accounting) accounting by public sector organizations in cases provided for by federal standards, unless otherwise established by the authorized bodies of state regulation of accounting.

According to paragraph 53 of the Instructions for the application of the Unified Chart of Accounts for Accounting, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, the grouping of fixed assets is carried out according to property groups provided for in paragraph 37 of these Instructions (real estate of the institution, especially valuable movable property of the institution, other movable property institutions, property - leased items) and types of property corresponding to the classification subsections established by OKOF.

The table shows the general correspondence between the groupings of fixed assets in the Unified Chart of Accounts and OKOF as amended by OK 013-94 and OK 013-2014.

EPSBU account		Grouping by OK 013-94		Grouping by OK 013-2014
number	Name	code	Name	code	Name
101 02	Non-residential premises	11 0000000	building (except residential)	210.00.00.00.000	building (except residential)
101 03	Facilities	12 0000000	structures	220.00.00.00.000	structures
101 01	Residential premises	13 0000000	dwellings	100.00.00.00	residential buildings and premises
101 04	Machines and equipment	14 0000000	cars and equipment	320.00.00.00.000 330.00.00.00.000	informational, computer and television communication (ict) equipment Other machines and equipment, including economic inventory and others objects
101 05	Transport facilities	15 0000000	facilities transport	310.00.00.00.000	facilities transport
101 06	Industrial and economic inventory	16 0000000	inventory industrial and economic	330.00.00.00.000	other machines and equipment, including economic inventory and others objects
101 07	Library fund	19 0001000	library funds, bodies of scientific technical information, archives, museums and similar institutions
101 08	Other basic facilities	19 0009010	capital costs for land improvement (reclamation, drainage, irrigation and other works	230.00.00.00	expenses for land improvement
101 08	Other basic facilities	17 0000000 19 0000000	working cattle, productive and tribal (except young animals and livestock for slaughter) Plantings perennial Material basic funds not included into the main groups	510.00.00.00.000 520.00.00.00	cultivated animal resources origin, repeatedly giving products Cultivated Resources animal origin, repeatedly giving products
				400.00.00.00	weapons systems

Due to the inconsistencies between the groups in the old and new OKOF, questions arise:

Based on the new OKOF code, will it be necessary to “transfer” an object accepted for accounting (budget) accounting as part of fixed assets before January 1, 2017, to another analytical accounting account?

If the corresponding position in OK 013-94 according to OK 013-2014 is not fixed assets, should the object be written off from fixed assets and taken into account as part of inventories? What records should I use to register the transfer?

These and similar questions are answered in the letter of the Ministry of Finance of Russia dated December 27, 2016 N 02-07-08_78243:

Objects of fixed assets accepted for accounting (budgetary) accounting as part of fixed assets before January 1, 2017 are subject to reflection in accounting (budgetary) accounting in accordance with Instruction 157n with grouping in accordance with OK 013-94 and the useful life of these objects, established taking into account the provisions Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the classification of fixed assets included in depreciation groups” (as amended before 01/01/2017).

If there are no positions in the new OKOF OK 013-2014 codes (SNA 2008) for accounting objects previously included in the groups of material assets, which, according to their criteria, are fixed assets, the commission for the receipt and disposal of assets of the accounting entity can make an independent decision on the classification of these objects to the corresponding group of OKOF OK 013-2014 codes (SNA 2008) and determining their useful lives.

With the introduction of the new OKOF OK 013-2014 (SNA 2008) from January 1, 2017, during the transition between financial years (inter-reporting period), operations to transfer fixed asset balances to new groups, as well as operations to recalculate depreciation, should not be carried out.

Thus, for fixed assets objects accepted for accounting (budget) accounting as part of fixed assets before January 1, 2017, OKOF OK 013-2014 (SNA 2008) is applied only for statistical accounting purposes.

As noted above, you should not replace OKOF codes for fixed assets registered before 01/01/2017, before compiling statistical reporting for 2016 (the deadline for submitting form No. 11 (short) is April 1), since the classification of all objects OS for the new OKOF will only be required for the preparation of statistical reporting for 2017. At the same time, we recommend that you carry out a test recoding in copies base in order to identify in advance objects for which a match to the new OKOF will not be automatically found, and make a decision regarding such objects.

Introduction

The All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNS 2008) is a normative document in the field of standardization.

OKOF was developed on the basis of harmonization with the System of National Accounts (SNA 2008) of the United Nations, the European Commission, the Organization for Economic Cooperation and Development, the International Monetary Fund and the World Bank Group, as well as with the All-Russian Classification of Products by Type of Economic Activity (OKPD2) OK 034- 2014 (CPA 2008).

OKOF is intended to provide information support in solving the following tasks:

Transition to the classification of fixed assets adopted in international practice based on the SNA 2008;

Carrying out work to assess the volume, composition and condition of fixed assets;

Implementation of a set of accounting functions for fixed assets;

Carrying out international comparisons on the composition of fixed assets;

Calculation of economic indicators, including capital intensity, capital-labor ratio, capital productivity and others;

OKOF is used for the purposes of budgetary (accounting) accounting by public sector organizations in cases provided for by federal standards, unless otherwise established by the authorized bodies of state regulation of accounting.

The objects of classification in OKOF are fixed assets.

Fixed assets are manufactured assets that are used repeatedly or continuously over a long period of time, but not less than one year, to produce goods and provide services.

The types of fixed assets established in the 2008 SNA and OKOF, taking into account harmonization with the 2008 SNA, are shown in table 1.

Table 1

Alphanumeric designation			Name of types of fixed assets
	Residential buildings		RESIDENTIAL BUILDINGS AND PREMISES
	Other buildings and structures		BUILDINGS (EXCEPT RESIDENTIAL) AND STRUCTURES, COSTS FOR LAND IMPROVEMENT
	Non-residential buildings		BUILDINGS (EXCEPT RESIDENTIAL)
	Other buildings		STRUCTURES
	Land Improvements		COSTS FOR LAND IMPROVEMENT
	cars and equipment		MACHINERY AND EQUIPMENT, INCLUDING HOUSEHOLD EQUIPMENT, AND OTHER OBJECTS
	Transport equipment		VEHICLES
	Information, computer and telecommunications (ICT) equipment		INFORMATION, COMPUTER AND TELECOMMUNICATIONS (ICT) EQUIPMENT
	Other machines and equipment		OTHER MACHINERY AND EQUIPMENT, INCLUDING HOUSEHOLD EQUIPMENT, AND OTHER OBJECTS
	Weapon systems		WEAPON SYSTEMS
	Cultivated biological resources		CULTIVATED BIOLOGICAL RESOURCES
	Resources of animals that produce products on a regular basis		CULTURED ANIMAL RESOURCES ORIGINS THAT PROVIDE PRODUCTS REPEATEDLY
	Resources of trees, crops and plantings that produce products on a regular basis		CULTIVATED RESOURCES OF PLANT ORIGIN THAT PRODUCE PRODUCTS REPEATEDLY
	Costs associated with transferring ownership of non-produced assets		COSTS OF TRANSFER OF OWNERSHIP OF NON-PRODUCED ASSETS
	Intellectual Property Products		INTELLECTUAL PROPERTY OBJECTS
	Research and development		RESEARCH AND DEVELOPMENT
	Exploration and evaluation of mineral reserves		COSTS FOR SUBSOIL EXPLORATION AND ASSESSMENT OF MINERAL RESERVES
	Computer software and databases		SOFTWARE AND DATABASES
	Computer software		SOFTWARE
	Database		DATABASE
	Original entertainment, literary and artistic works		ORIGINALS OF ENTERTAINMENT, LITERATURE OR ART
	Other intellectual property products		OTHER INTELLECTUAL PROPERTY OBJECTS

The following characters correspond to codes from the All-Russian Classifier of Products by Type of Economic Activity OKPD2 OK 034-2014 (KPES 2008) and can have a code length from two to nine characters depending on the length of the code in OKPD2.

When positions from OKPD2 are included in OKOF, a classification object should be formed that can be used as fixed assets.

If fixed assets do not have corresponding groupings in OKPD2 or a different classification is required in OKOF, the fourth and fifth digits of the OKOF code have the value “0”.

Such fixed assets include expenses for land improvement, expenses for transferring ownership of non-produced assets, scientific research and development, and others.

For example, in OKOF there is a grouping “230.00.11.10 Expenses for reclamation work”.

For individual positions in OKOF, explanations are provided starting with the words “This group includes” (also includes, including includes, does not include).

In the group “RESIDENTIAL BUILDINGS AND PREMISES”, residential buildings and premises include residential premises and buildings or certain parts of buildings that are used wholly or mainly as places of residence, as well as any associated extensions and structures and all permanent fixtures and equipment installed in residential buildings. This section also includes floating houses; barges and landing stages adapted for living; mobile homes and caravans used by households as their primary place of residence, and historic sites identified primarily as dwellings, the total usable living area of ​​which occupies at least 50% of the total usable residential and non-residential area. Parts of residential buildings, such as apartments, are not allocated to independent groupings, and to code them it is necessary to use the corresponding groupings of the buildings to which they belong.

Residential buildings and premises purchased for military personnel should also be classified here because they are used to provide housing services in the same way as residential buildings and premises purchased for civilians.

The grouping “BUILDINGS (EXCEPT RESIDENTIAL) AND STRUCTURES, COSTS ON LAND IMPROVEMENT” includes three groups: “BUILDINGS (EXCEPT RESIDENTIAL)”, “STRUCTURES”, “COSTS ON LAND IMPROVEMENT”.

The group "BUILDINGS (EXCEPT RESIDENTIAL)" includes non-residential buildings in whole or parts thereof, not intended for use as housing and representing architectural and construction objects, the purpose of which is to create conditions (protection from atmospheric influences, etc.) for labor, social - cultural services for the population, storage of material assets, etc. This type of fixed assets also includes landing stages with buildings erected on them and similar “floating” buildings. The composition of non-residential buildings and their parts also includes fittings, devices and equipment that are their integral parts, as well as historical monuments, identified primarily as non-residential, i.e. the total usable area of ​​non-residential premises occupies at least 50% of the total usable residential and non-residential area.

Non-residential buildings can be objects such as warehouses, garages and industrial buildings, commercial (trade) buildings, buildings for entertainment events, hotels, restaurants, schools, hospitals, prisons, etc. Premises of prisons, colonies, pre-trial detention centers, barracks for prisoners, military barracks, dormitories of correctional and educational colonies, medical correctional institutions, schools and hospitals are considered as non-residential buildings despite the fact that they can serve as a place of residence.

The object of classification of this type of fixed assets is each individual building. If buildings are adjacent to each other and have a common wall, but each of them is an independent structural unit, they are considered separate objects.

External extensions to the building that have independent economic significance, separate boiler house buildings, as well as outbuildings (warehouses, garages, fences, sheds, fences, wells, etc.) are independent objects.

In cases where different premises of the same building (including premises built into buildings) have different owners (including during the privatization of apartments) or are used for different types of activities, the objects of classification may be separate premises.

Buildings include communications inside buildings necessary for their operation, such as: a heating system, including a boiler installation for heating (if the latter is located in the building itself); internal water supply, gas and sewerage networks with all devices and equipment; internal network of power and lighting electrical wiring with all lighting fixtures, internal telephone and alarm networks, ventilation devices for general sanitary purposes, lifts and elevators.

Boiler installations built into buildings (boiler rooms, heating points), including their equipment as accessories, also belong to buildings. Fixed assets of free-standing boiler houses are accounted for in the appropriate groups.

Water, gas and heat-conducting devices, as well as drainage devices, are included in buildings, starting from the inlet valve or tee near the buildings, or from the nearest inspection well, depending on the location of the connection of the supply pipeline.

Electrical lighting wiring and internal telephone and alarm networks are included in buildings, starting from the entrance box or cable terminations (including the box and couplings) or grommets (including the grommets themselves).

Foundations for all kinds of objects, such as boilers, generators, machine tools, machines, apparatus and others located inside buildings, are not included in the building, except for the foundations of large-sized equipment. The foundations of these objects are part of the objects installed on them; the foundations of large-sized equipment, constructed simultaneously with the construction of the building, are part of the building. They, like a number of other specialized engineering and construction structures, are integral parts of the buildings themselves.

Mobile houses for industrial purposes (workshops, boiler rooms, kitchens, automatic telephone exchanges, etc.) and non-industrial purposes (residential, household, administrative and others) are classified as buildings; the equipment installed in them is classified respectively as machinery and equipment or other groupings of fixed assets.

In OKOF, the “STRUCTURES” group includes engineering and construction projects erected using construction and installation works.

A structure is a result of construction, which is a volumetric, planar or linear building system, having ground, above-ground and (or) underground parts, consisting of load-bearing, and in some cases, enclosing building structures and intended for performing various types of production processes, storing products, temporary stay of people, movement of people and goods.

Structures are objects firmly connected to the ground. For example, various types of containers for storing various types of substances, installed on foundations or otherwise firmly connected to the ground, are classified as structures. The foundations underneath are part of these structures.

Objects such as equipment for carrying out the production process by performing certain technical functions related to changing the subject of labor, installed on the foundation, do not belong to structures and are classified in the corresponding groupings of machinery and equipment. The foundation on which such objects are installed is included in this equipment.

Examples of structures include such objects as highways, streets, roads, railways, airfield runways; bridges, overpasses, tunnels; waterways, dams and other hydraulic structures; main pipelines, communication and power lines; local pipelines, mines and recreational, entertainment and leisure facilities.

The buildings also include historical monuments that cannot be defined as residential or non-residential buildings. In addition, this subsection includes breakwaters, dams, flood control embankments, etc., intended to increase the quantity and improve the quality of land located in the immediate vicinity of these structures (adjacent to them), and structures necessary for cultivation aquaculture, such as fish farms, shellfish cages, etc.

An object acting as a structure is each individual structure with all the devices that form a single whole with it.

In particular, an oil well includes a derrick and casing; the dam includes the body of the dam, filters and drainages, sheet piles and grout curtains, spillways and spillways with metal structures, slope fastenings, roads along the body of the dam, bridges, platforms, fences, etc.; the overpass includes a foundation, supports, spans, flooring, paths along the overpass, fences; the bridge includes a span structure, supports, a bridge deck (bridge guard beams, control and bridge decking); a highway within the established boundaries includes a roadbed with fortifications, a top covering and road furnishings (road signs, etc.), other road-related structures-fences, ramps, spillways, ditches, bridges no more than 10 m long.

Equipment installed on a structure is not part of the structure and is classified in the appropriate plant and equipment groupings (for example, communications equipment (antennas, electrical equipment) installed on cell towers).

Non-manufacturing facilities such as sports facilities; various kinds of attractions; construction of sports and children's playgrounds; specialized transport structures - funiculars, ski lifts, cable cars and the like, designed to move people and goods over short distances, are counted as structures, including foundations and all equipment that is an integral part of them.

This group also includes reservoirs, tanks and similar containers made of metals, steam boilers, barrels and similar containers made of ferrous metals installed on foundations connected to the ground.

The group “COSTS ON LAND IMPROVEMENT” includes the result of actions that lead to a significant increase in the quantity, improvement in the quality or productivity of land or prevent its deterioration, for example, costs for reclamation work, land clearing, land reclamation, changes in topography (territory planning). These improvements cannot be physically separated from the land itself and do not result in the creation of tangible assets (buildings, structures) that could be shown on balance sheets separately from the land itself.

Expenses for land improvement represent a category of fixed assets that differ both from fixed assets accounted for in other subsections and from non-produced assets that are not included in fixed assets, which include land. Regardless of improvements made to them, the land remains a non-produced asset and its ownership is associated with a profit or loss, regardless of price changes associated with the improvement. In cases where it is not possible to separate the cost of improvements from the value of the land before the improvement, the cost of improving the land is not included in fixed assets.

Expenses associated with the transfer of ownership of land should be classified as land improvements.

The grouping "MACHINERY AND EQUIPMENT, INCLUDING HOUSEHOLD INVENTORY, AND OTHER OBJECTS" includes three groups: "VEHICLES", "INFORMATION, COMPUTER AND TELECOMMUNICATIONS (ICT) EQUIPMENT", "OTHER MACHINERY AND EQUIPMENT, INCLUDING HOUSEHOLD INVENTORY, AND OTHER OBJECTS."

The "VEHICLES" group classifies vehicles intended for moving people and goods, railway rolling stock (locomotives, wagons, etc.); rolling stock of sea and water transport (transport vessels of all types, service and auxiliary vessels, rescue vessels, icebreakers, tugs, pontoons, floating docks, pilot vessels and others); rolling stock of road transport (trucks, cars, buses, trolleybuses, tractors, trailers and semi-trailers); rolling stock of air transport (airplanes, helicopters, spacecraft, aeronautics, gliders, unmanned systems); rolling stock of urban electric transport (subway cars, rolling stock of the monorail transport system, trams); means of floor production transport, as well as other types of vehicles. The latter may include vehicles with specialized bodies, the purpose of which is to transport goods and people (for example, tank trucks, milk, cement, flour trucks).

Automobiles and trailers, automobile and tractor, specialized and converted railway cars, floating technical equipment, the main purpose of which is to perform production or household functions, and not to transport goods and people (tugs, floating cranes, floating docks, pontoons, mobile power plants, mobile installations transformer, mobile workshops, laboratory cars, mobile diagnostic units, house cars, mobile kitchens, canteens, shops, showers, clubs, offices, etc.), are considered mobile enterprises for the corresponding purpose, and not vehicles, and are accounted for as buildings (by analogy with the corresponding stationary enterprises) and equipment.

Tugs are not classified as vehicles when they are used for the removal (launching) of ships, vessels, floating structures and floating structures from the water area of ​​the shipyard; staging and mooring of ships and vessels during factory sea trials and state tests; chipping and clearing of ice on ship routes; dismantling ship lifting pontoons; providing assistance to ships under construction and testing in emergency situations and ensuring emergency rescue operations in the port and at sea.

Floating cranes do not belong to vehicles when they are used to perform lifting operations for the formation of large-sized hull structures during the completion of ships, vessels, floating structures and floating structures.

Floating docks and pontoons do not qualify as vehicles when they are used for docking and launching ships, vessels, floating structures and floating structures.

The object of classification is each individual object with all its accessories and accessories. For example, locomotives include: crew, engines, generators, electrical equipment, braking equipment; the carriage includes a heating system, wiring and lighting fixtures; the motor ship includes engines, a power plant, a radio station, life-saving equipment, loading and unloading mechanisms, navigation and measuring instruments; the car includes a spare wheel (with tube and tire) and a set of tools; tram car (motor) includes a body, a motor, brakes, measuring instruments and a set of tools.

The group "INFORMATION, COMPUTER AND TELECOMMUNICATIONS (ICT) EQUIPMENT" includes information equipment, complete machines and equipment designed for converting and storing information, which may include electronic control devices, electronic and other components that are parts of these machines and equipment.

ICT equipment also includes various types of computers, including computer networks, independent data input/output devices, as well as communication system equipment - transmitting and receiving equipment for radio communications, radio broadcasting and television, and telecommunications equipment.

Computers include analog and analog-digital machines for automatic data processing, computing electronic, electromechanical and mechanical complexes and machines, devices designed to automate the processes of storing, retrieving and processing data related to solving various problems.

Communication system equipment includes: terminal devices (transmitting and receiving), devices of switching systems - stations, nodes used to transmit any type of information (voice, alphanumeric, visual, etc.) by signals distributed through wires, optical fibers , or radio signals, i.e. equipment for telephone, telegraph, fax, telecode communications, cable radio and television broadcasting.

The object of classification of machines and ICT equipment is considered to be each machine equipped with all the devices and accessories necessary to perform the functions assigned to it.

The OKOF group "OTHER MACHINERY AND EQUIPMENT, INCLUDING HOUSEHOLD INVENTORY, AND OTHER OBJECTS" classifies machines, equipment and devices that are not related to vehicles and ICT equipment.

The object of classification of other machines and equipment is each individual machine, apparatus, unit, installation, etc., including their included accessories, instruments, tools, electrical equipment, individual fencing, and foundation.

To reflect national characteristics, this group includes household equipment, i.e. items not directly used in the production process, as well as production equipment, i.e. items for technical purposes that are involved in the production process, but cannot be classified as equipment or structures.

In OKOF, the group "ARMAMENT SYSTEMS" includes such fixed assets acquired for military purposes as weapons (small arms, artillery, complexes and launchers of unguided missiles, etc.); means of controlling troops and weapons (fire); rocket and space systems (complexes); military aircraft (airplanes, helicopters, unmanned systems and aircraft, others); equipment for take-off, landing and maintenance of aircraft; orbital facilities and means of preparing them for launch; ships, vessels, small military vessels, pontoons and floating docks; ground-based orbital control systems and special complexes; tracked and wheeled combat vehicles (tanks, infantry and airborne combat vehicles, others).

Single-use special-purpose materials (missiles, ammunition, artillery rounds, aircraft and depth charges, grenades, mines, torpedoes, etc.) are not classified as fixed assets and are considered as inventories.

However, some disposable items, such as certain types of high-destructive ballistic missiles, can provide an ongoing service to deter aggressors and therefore meet the general criteria for classification as fixed assets.

The grouping "CULTIVATED BIOLOGICAL RESOURCES" includes two groups: "CULTIVATED RESOURCES OF ANIMAL ORIGIN, REPEATEDLY PROVIDING PRODUCTS" and "CULTIVATED RESOURCES OF PLANT ORIGIN, REPEATEDLY PROVIDING PRODUCTS."

The group "CULTIVATED BIOLOGICAL RESOURCES" includes resources of animal (live animals) and plant origin (trees and other perennial crops, i.e. orchards, vineyards, other plantations, etc.), repeatedly producing products whose natural growth and restoration are under the direct control of certain legal entities.

Where cultivated biological resources, such as crops or animals that take a long time to reach maturity, are grown by farmers or other producers for their own consumption, they are considered to be acquired by their users as they are produced and should not be considered "work in progress". production" - these assets are considered as fixed assets of the manufacturer.

This case should be distinguished from the cultivation of cultivated biological resources by specialized producers, such as breeding farms or horticultural nurseries. In this case, the end user of plants or animals whose cultivation has not yet been completed and which are not yet ready for sale or delivery is not yet known. Therefore, these assets should not be included in fixed assets. Examples include one-year-old racehorses, which cannot be sold until they reach two years of age, as well as young fruit trees that still need to grow before they begin to bear fruit for sale.

The group “CULTIVATED RESOURCES OF ANIMAL ORIGIN THAT PROVIDE PRODUCTS REPEATEDLY” includes animals whose natural growth and restoration are under the direct control, responsibility and management of specific legal entities. Animals raised for slaughter, including poultry, are not considered fixed assets, but are considered as inventories. This class excludes cultivated assets that have not reached maturity, unless they are grown for own use.

Such objects also include aquatic cultivated biological resources that repeatedly produce products cultivated for the purpose of controlled reproduction (for example, adult individuals of various fish and frogs that produce eggs and juveniles; oysters that produce pearls), as well as California worms that provide humus, etc. d.

The group “CULTIVATED RESOURCES OF PLANT ORIGIN, REPEATEDLY PROVIDING PRODUCTS” includes all types of cultivated perennial plantings that repeatedly produce products, including rare plants, whose natural growth and restoration are under the direct control, responsibility and management of specific legal entities, regardless of the age of these plantings, For example:

Fruit and berry plantings of all types (trees and shrubs);

Landscaping and decorative plantings on streets, squares, parks, gardens, public gardens, on the territory of legal entities, in the courtyards of residential buildings;

Hedges, snow and shelterbelts, plantings to strengthen sand and river banks, gully-beam plantings, etc.;

Cultivated plantings of botanical gardens, other research institutions and educational institutions for research purposes.

Trees grown for timber and producing a finished product only once after being cut are not fixed assets, just like grain crops or vegetables that produce only a single harvest.

The objects of classification are also the green spaces of each park, garden, square, street, boulevard, courtyard, territory, etc. as a whole, regardless of the number, age and type of plantings; green spaces along the street, road (within the boundaries of a designated area), including individual fences for each planting; plantings of each section (district) of shelterbelts.

The group “COSTS ON TRANSFER OF OWNERSHIP RIGHTS TO NON-PRODUCED ASSETS” includes expenses associated with the transfer of ownership rights to non-produced assets, the cost of which relates to produced assets, but cannot be included in the value of other produced assets. Therefore, these expenses should be considered as a separate category of fixed assets. An exception is made for land plots; in these cases, the costs associated with the transfer of property rights are usually considered, in accordance with established practice, as costs for land improvement.

The grouping “INTELLECTUAL PROPERTY OBJECTS” includes the following groups: “RESEARCH AND DEVELOPMENT”, “EXPENDITURES ON SUBSOIL EXPLORATION AND ASSESSMENT OF MINERAL RESERVES”, “SOFTWARE AND DATABASES”, “SOFTWARE”, “DATABASES” ", "ORIGINALS OF ENTERTAINMENT GENRE, LITERATURE OR ART", "OTHER OBJECTS OF INTELLECTUAL PROPERTY".

Intellectual property objects are intellectual products that are the result of mental, intellectual, spiritual activity, research, development, innovation, subsoil exploration activities and assessment of mineral reserves, allowing the achievement of knowledge that developers can sell or use for their own benefit in production, since the use of this knowledge is limited through legal or other protection.

Objects of intellectual property include: works of science and other types of creative activities in the field of production (scientific research, development and their results - discoveries, inventions, industrial designs, expert systems, know-how, trade secrets, as well as information obtained as a result of intelligence subsoil and mineral reserve assessments, computer software and databases); original works of entertainment, literature and art; other objects of intellectual property.

The cost of such objects that embody new knowledge increases compared to the cost of similar objects that do not embody this knowledge. Knowledge remains an asset as long as its use can create some form of monopoly benefit (profit) for its owner. When this knowledge is no longer protected or becomes obsolete due to later developments, it ceases to be an asset.

Some intellectual property items are used exclusively by the legal or natural person responsible for their development, or by the person to whom the rights to these items are transferred. An example would be subsoil exploration and assessment of mineral reserves. Other objects, such as computer programs and original works of entertainment, literature and art, are used in two forms. The first form is the original or "master copy". In this case, control (management) of such an object is usually carried out by a single legal or natural person, but there are exceptions in which the original is used to make copies, which in turn are supplied to others, where the copies can be sold directly or provided under a license .

A copy sold directly may be considered part of the capital stock if the necessary conditions are met, in particular if it will be used in production for a period of more than one year. A copy provided under a use license may also be considered part of the fixed assets if the necessary conditions are met, in particular if it is expected to be used in production for more than one year and the licensee assumes all risks and rewards associated with the implementation property rights. A typical, but not mandatory, feature is the purchase of a license through a single payment when using it over a multi-year period. If the acquisition of a copy under a use license is a purchase with recurring payments under a multi-year contract and the licensee is deemed to have acquired economic ownership rights in the copy, then this should be treated as an acquisition of an asset. If regular payments for a license to use are made without a long-term contract, then they are considered as payments for a service. If a large initial payment is made, followed by a series of smaller payments in subsequent years, the initial payment is classified as an item of fixed assets and subsequent payments are treated as payment for a service. If the license allows the licensee to reproduce (copy) the original and subsequently assume responsibility for distributing, preserving and maintaining those copies, then this situation is considered a license to reproduce (copy) and should be regarded as a sale of part or all of the original to the entity holding the license to the original. reproduction (copying).

If copies are distributed by the owner free of charge, they do not belong to fixed assets. If, despite making copies freely available, the owner still expects to receive benefits, then the present value of those benefits is classified as fixed assets. It may happen that when information is freely disseminated, it was not fully provided and the owner intends to provide more detailed paid information later. An example would be software distributed freely at the stage of trial operation (testing and debugging). In other situations, the owner justifies the expense based on the benefits derived from its own production and may make copies available for marketing purposes, acquisition of goodwill, or other occasions when it deems it useful.

It is also often characteristic of a number of intellectual property objects that some of the benefits associated with them are acquired not only by the owner, but also by other persons. This occurs to the extent that these objects stimulate the production of other intellectual property by others. An example of such a situation is a breakthrough in the development of a new class of drugs, forcing others to develop competing drugs of the same type.

Similarly, information about the success or failure of subsoil exploration in a certain territory is a signal for other persons who have exploration rights in neighboring territory. These cases are treated in the same way as other similar phenomena and, unless there are specific measurable consequences for one or both parties, they cannot be considered as an asset.

The group "RESEARCH AND DEVELOPMENT" includes the results of scientific research and experimental development, i.e., costs incurred for creative work performed on a systematic basis with the aim of increasing the stock of knowledge, including knowledge about man, culture and society, and using this stock of knowledge in new directions. The results obtained are expected to provide economic benefits to its owner, including society, in cases where they are acquired by the government.

The group "EXPENDITURES ON SUBSOIL EXPLORATION AND ASSESSMENT OF MINERAL RESERVES" includes an intellectual product created as a result of the analysis of geological information, i.e. information about the structure of deposits, mineral reserves, the conditions of their occurrence and possible ways of use, the geological structure and history of development individual areas and the earth's crust as a whole, obtained as a result of expenses for subsoil exploration and assessment of mineral reserves.

Geological information includes: primary factual material in the form of core samples and other rock material; data from measurements and observations of geological objects recorded on various media, including magnetic media, well logs and other primary geological materials; analytical and synthetic materials in the form of records, tables, graphs, maps, reports, books, databases.

Expenses for obtaining geological information include the costs of exploration for oil, natural gas and other (non-petroleum) deposits and the subsequent evaluation of discovered reserves. Such costs include licensing and acquisition costs, appraisal costs and actual exploration drilling costs, as well as the costs of aerial surveys and other surveys, transportation costs, etc., incurred to enable exploration activities, as well as expenses for revaluation of deposits that were carried out after the start of their commercial exploitation.

The "SOFTWARE AND DATABASES" grouping includes "SOFTWARE" and "DATABASES".

The "SOFTWARE" group includes system programs and specialized programs for electronic computers (computer programs).

System programs include operating systems and means for their expansion, software for database management, tools for creating and converting programs, software for interface and communication management, software for organizing the computing process, and service programs.

Specialized programs consist of specialized software for scientific research, design, for managing automated production and/or individual technical means and technological processes, for solving organizational, managerial and economic problems, for managing sales and procurement of goods (works, services), for implementing financial settlements in electronic form, to provide access to enterprise databases through global information networks, including the Internet, electronic reference and legal systems, CRM systems, ERP systems, SCM systems, BPM systems, editorial and publishing systems, anti-virus programs, training programs, as well as means of protecting information transmitted over global networks (encryption tools, electronic digital signature tools).

Computer programs are considered an asset if they are expected to be used by the owner in production for more than one year. The Software may be for your own personal use only or may be sold as copies.

The "DATABASE" grouping includes databases consisting of data files organized in such a way as to ensure not only access to data resources, but also their effective use. Databases may be developed solely for one's own use or for sale as an economic asset, or for sale through a license to obtain access to the information contained in the database. If a database, whether developed for your own use, purchased or licensed, is an asset, the same treatment applies in all cases.

The group “ORIGINALS OF WORKS OF ENTERTAINMENT, LITERATURE OR ART” includes such objects as originals of films, sound recordings, manuscripts, magnetic tapes, models, etc., on which theatrical and other dramatic productions, radio and television programs, musical performances (concerts), sporting events, literary and artistic works, etc. Such objects are often created for their own interests. They can subsequently be sold directly or through licenses. Recognition of originals and copies as fixed assets is carried out in accordance with the accepted procedure.

The grouping "OTHER OBJECTS OF INTELLECTUAL PROPERTY" covers objects that relate to objects of intellectual property, but are not included in any of the above groupings.

In particular, broadcast or cable communications of radio or television programs (broadcasting by broadcasting or cable broadcasting organizations), trade names, trademarks and service marks, appellations of origin of goods, commercial designations and other objects of intellectual property.

The classification structure of OKPD, laid down in OKOF as a basic one, allows you to use, when working with OKOF, the descriptions of groupings available in OKPD according to the inclusion of classification objects in them and groups of homogeneous products formed on the basis of categories and subcategories of OKPD in relation to types of fixed assets to describe them at the level of specific types.

The development of changes to the OKOF and its maintenance is carried out by Rosstandart in accordance with the Standardization Rules PR 50.1.024-2005 “Basic provisions and procedure for carrying out work on the development, maintenance and use of all-Russian classifiers”.