November 2, 2012

On this issue we take the following position:
The video surveillance system can be classified into the fourth depreciation group - property with a period of beneficial use over 5 years up to 7 years inclusive.

Justification for the position:

Tax accounting

Depreciable property is property that is owned by the taxpayer, used by him to generate income, and the cost of which is repaid by calculating depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 40,000 rubles (clause 1 of Article 256 of the Tax Code of the Russian Federation).
Based on paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, depreciable property is distributed among depreciation groups in accordance with its useful life. The useful life is the period during which an item of fixed assets (fixed assets) serves to fulfill the goals of the taxpayer's activities.
The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of Art. 258 of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets included in depreciation groups (hereinafter referred to as the Classification), approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1.
When assigning an asset to a depreciation group according to the Classification, one should be guided by the All-Russian Classifier of Fixed Assets OKOF (OK 013-94), approved by Resolution of the State Standard of Russia dated December 26, 1994 N 359.
For those types of fixed assets that are not indicated in depreciation groups, the useful life is established by the taxpayer in accordance with technical specifications or recommendations of manufacturers (clause 6 of article 258 of the Tax Code of the Russian Federation).
Similar explanations are contained in letters of the Ministry of Finance of Russia dated January 25, 2010 N 03-03-06/1/21, dated November 16, 2009 N 03-03-06/1/756.
If the technical passport of the manufacturer or other similar technical documentation does not indicate the useful life of the fixed asset, then, if possible, you should contact the manufacturer with a corresponding request.
In the absence of any information about the useful life installed system video surveillance we consider it possible to be guided by the following.
An analysis of arbitration practice indicates that when resolving disputes, the subject of which was the question of whether a video surveillance system belongs to one or another depreciation group, the courts recognize the inclusion of this system in the fourth group as justified. depreciation group(see, for example, decisions of the Federal Antimonopoly Service of the North-Western District dated 02/11/2008 N A56-14866/2007; Eighteenth Arbitration Court of Appeal dated 03/29/2012 N 18AP-12884/11).
Previously, there was an opinion that video surveillance systems can be classified as a group of photographic and film equipment (code 14 3322000) under code 14 3322162 “Land range surveillance, tracking, photo and film registration equipment.” According to the Classification, such equipment is included in the fifth depreciation group with a useful life of 7 to 10 years.
However, the resolution of the Ninth Arbitration Court of Appeal dated 01.03.2011 N 09AP-278/2011 states that the video surveillance system used to protect the premises (building) cannot be classified as equipment for field surveillance, tracking, photo and film recording.
The same resolution contains a conclusion on the legality of assigning the video surveillance system to the third depreciation group. It should be recognized that in in this case the taxpayer could confirm the established service life of the object with the technical specifications and recommendations of the manufacturers.
Taking into account the above, we believe that the video surveillance system can be classified in the fourth depreciation group - property with a useful life of more than 5 years up to 7 years inclusive, under code OKOF 14 3230000 “Television and radio receiving equipment” or under code 14 3221137 “Video recording and playback equipment general use."
In this case, the depreciation group of the fixed asset and its useful life must be approved by a local act (order or directive of the head of the organization.

Accounting

In accordance with clause 20 of PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01), the useful life of an asset is determined by the organization when accepting the object for accounting.
In this case, the useful life of an OS object is determined based on:
- the expected period of use of this object in accordance with the expected productivity or capacity;
- expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, and the repair system;
- regulatory and other restrictions on the use of this object (for example, rental period).
Thus, in accounting, the useful life of an asset can be determined by the organization independently.
Please note that according to clause 1 of the Decree of the Government of the Russian Federation dated 01.01.2002 N 1, the classification established for the purposes of determining useful life in tax accounting can (but is not obligated) to be applied by an organization when determining useful life for accounting purposes.
At the same time, the use of the Classification for the purpose of determining the useful life in accounting makes it possible to eliminate the differences between accounting and tax accounting.
At the same time, it is necessary to stipulate in the accounting policy of the organization that the useful life of the fixed assets is established in accordance with the Classification.

The answer was prepared by:
Expert of the Legal Consulting Service GARANT
professional accountant Molchanov Valery

Response quality control:
Reviewer of the Legal Consulting Service GARANT
professional accountant Rodyushkin Sergey

October 19, 2012

The material is prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

The answer was prepared by:
Expert of the Legal Consulting Service GARANT
professional accountant Molchanov Valery

Response quality control:
Reviewer of the Legal Consulting Service GARANT
professional accountant Rodyushkin Sergey

The organization purchased a video surveillance system. The organization does not have a technical passport or recommendations from the manufacturer. Which depreciation group does this fixed asset belong to?

On this issue we take the following position:

The video surveillance system can be classified in the fourth depreciation group - property with a useful life of over 5 years up to 7 years inclusive.

Tax accounting

Depreciable property is property that is owned by the taxpayer, used by him to generate income, and the cost of which is repaid by calculating depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 40,000 rubles (clause 1 of Article 256 of the Tax Code of the Russian Federation).

Based on paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, depreciable property is distributed among depreciation groups in accordance with its useful life. The useful life is the period during which an item of fixed assets (fixed assets) serves to fulfill the goals of the taxpayer's activities.

The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of Art. 258 of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets included in depreciation groups (hereinafter referred to as the Classification), approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1.

When assigning an asset to a depreciation group according to the Classification, one should be guided by the All-Russian Classifier of Fixed Assets OKOF (OK 013-94), approved by Resolution of the State Standard of Russia dated December 26, 1994 N 359.

For those types of fixed assets that are not indicated in depreciation groups, the useful life is established by the taxpayer in accordance with the technical conditions or recommendations of the manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation).

Similar explanations are contained in letters of the Ministry of Finance of Russia dated January 25, 2010 N 03-03-06/1/21, dated November 16, 2009 N 03-03-06/1/756.

If the technical passport of the manufacturer or other similar technical documentation does not indicate the useful life of the fixed asset, then, if possible, you should contact the manufacturer with a corresponding request.

In the absence of any information about the useful life of the installed video surveillance system, we consider it possible to be guided by the following.

An analysis of arbitration practice indicates that when resolving disputes, the subject of which was the question of whether a video surveillance system belongs to one or another depreciation group, the courts recognize the inclusion of this system in the fourth depreciation group as justified (see, for example, the decisions of the Federal Antimonopoly Service of the North-Western District dated 11.02 .2008 N A56-14866/2007; Eighteenth Arbitration Court of Appeal dated March 29, 2012 N 18AP-12884/11).

Previously, there was an opinion that video surveillance systems can be classified as a group of photographic and film equipment (code 14 3322000) under code 14 3322162 “Land range surveillance, tracking, photo and film registration equipment.” According to the Classification, such equipment is included in the fifth depreciation group with a useful life of 7 to 10 years.

However, the resolution of the Ninth Arbitration Court of Appeal dated 01.03.2011 N 09AP-278/2011 states that the video surveillance system used to protect the premises (building) cannot be classified as equipment for field surveillance, tracking, photo and film recording.

The same resolution contains a conclusion on the legality of assigning the video surveillance system to the third depreciation group. It should be recognized that in this case the taxpayer could confirm the established service life of the object with the technical conditions and recommendations of the manufacturers.

Taking into account the above, we believe that the video surveillance system can be classified in the fourth depreciation group - property with a useful life of more than 5 years up to 7 years inclusive, under code OKOF 14 3230000 “Television and radio receiving equipment” or under code 14 3221137 “Video recording and playback equipment general use."

In this case, the depreciation group of the fixed asset and its useful life must be approved by a local act (order or directive of the head of the organization.

Accounting

In accordance with clause 20 of PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01), the useful life of an asset is determined by the organization when accepting the object for accounting.

In this case, the useful life of an OS object is determined based on:

• the expected life of the facility in accordance with its expected productivity or capacity;
• expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;
• regulatory and other restrictions on the use of this object (for example, rental period).

Thus, in accounting, the useful life of an asset can be determined by the organization independently.

Please note that according to clause 1 of the Decree of the Government of the Russian Federation dated 01.01.2002 N 1, the classification established for the purposes of determining useful life in tax accounting can (but is not obligated) to be applied by an organization when determining useful life for accounting purposes.

At the same time, the use of the Classification for the purpose of determining the useful life in accounting makes it possible to eliminate the differences between accounting and tax accounting.

At the same time, it is necessary to stipulate in the accounting policy of the organization that the useful life of the fixed assets is established in accordance with the Classification.

Having considered the issue, we came to the following conclusion:

A computer network can be classified in the second depreciation group - property with a useful life of more than 2 years up to 3 years inclusive.

The telephone network and video surveillance system can be classified in the fourth depreciation group - property with a useful life of over 5 years up to 7 years inclusive.

Rationale for the conclusion:

Tax accounting

According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property is property that is owned by the taxpayer, used by him to generate income, and the cost of which is repaid by calculating depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 40,000 rubles.

In accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, depreciable property is distributed among depreciation groups in accordance with its useful life. The useful life is the period during which an item of fixed assets serves to fulfill the goals of the taxpayer's activities.

The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of Art. 258 of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets included in depreciation groups (hereinafter referred to as the Classification), approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1.

When assigning an object of fixed assets to the depreciation group according to the Classification, one should be guided by the All-Russian Classifier of Fixed Assets OKOF (OK 013-94), approved by Resolution of the State Standard of Russia dated December 26, 1994 N 359.

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A computer network can be classified in the second depreciation group - property with a useful life of more than 2 years up to 3 years inclusive, according to OKOF code 14 3020000 "Electronic computing equipment."

The telephone network can be classified in the fourth depreciation group - property with a useful life of more than 5 years up to 7 years inclusive, according to OKOF code 14 3222000 "Cable communication facilities and terminal and intermediate wire communication equipment."

Regarding the issue of the shock absorption group of the video surveillance system, we report the following.

The video surveillance system is not named in the Classification. In accordance with paragraph 6 of Art. 258 of the Tax Code of the Russian Federation for those types of fixed assets that are not indicated in depreciation groups, the useful life is established by the taxpayer in accordance with the technical conditions or recommendations of the manufacturers.

Therefore, the organization must independently determine the useful life of the video surveillance system based on the manufacturer’s recommendations or technical specifications.

The Ministry of Finance of Russia adheres to a similar point of view (see, for example, letters of the Ministry of Finance of Russia dated January 25, 2010 N 03-03-06/1/21, dated November 16, 2009 N 03-03-06/1/756).

If the technical passport of the manufacturer or other similar technical documentation does not indicate the useful life of the fixed asset, then you can contact the manufacturer with a corresponding request.

Let us note that the courts recognize the inclusion of a video surveillance system in the fourth depreciation group as justified (see, for example, decisions of the Federal Antimonopoly Service of the North-Western District dated 02/11/2008 N A56-14866/2007; Eighteenth Arbitration Court of Appeal dated 03/29/2012 N 18AP-12884/11) .

Thus, the video surveillance system can be classified in the fourth depreciation group - property with a useful life of more than 5 years up to 7 years inclusive, according to OKOF code 14 3230000 “Television and radio receiving equipment.”

Accounting

In accordance with clause 20 of PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01), the useful life of an object of fixed assets is determined by the organization when accepting the object for accounting.

In this case, the useful life of a fixed asset item is determined based on:

• the expected life of the facility in accordance with its expected productivity or capacity;
• expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;
• regulatory and other restrictions on the use of this object (for example, rental period).

Thus, in accounting, the useful life of an asset can be determined by the organization independently.

Please note that according to clause 1 of the Decree of the Government of the Russian Federation dated 01.01.2002 N 1, the classification of fixed assets established for the purposes of determining useful life in tax accounting, an organization can (but is not obliged to) apply when determining useful life for accounting purposes .

At the same time, the use of the Classification for the purpose of determining the useful life in accounting makes it possible to eliminate the differences between accounting and tax accounting.

At the same time, it is necessary to stipulate in the accounting policy of the organization that the useful life of the fixed assets is established in accordance with the Classification.

The answer was prepared by:
Expert of the Legal Consulting Service GARANT
Arykov Stepan

Response quality control:
Reviewer of the Legal Consulting Service GARANT
professional accountant Myagkova Svetlana

February 2, 2014

Accounting for the video surveillance system and its maintenance costs

In the near future, it is planned to equip all preschool educational institutions with video surveillance systems. Regarding schools and institutions of secondary and higher vocational education, then basically all of them already have this equipment or are planning to install it. We will tell you in this article how the cost of the video surveillance system itself is taken into account, as well as the costs of its installation (installation) and maintenance.

Video surveillance system accounting

In accordance with paragraph 38 of Instruction No. 157n * (1), all tangible assets, regardless of their value, with a useful life of more than 12 months, intended for repeated or permanent use by right operational management in the course of the activities of an institution when it performs work, provides services, exercises state powers (functions) or for management needs, institutions that are in operation, in reserve, on conservation, leased, leased (subleasing) are taken into account as main funds.

Note! Fixed assets do not include items that last less than 12 months, regardless of their value, tangible property related to inventories, in transit or included in unfinished capital investments, finished products(products), goods (clause 39 of Instruction No. 157n).

Video surveillance systems meet the requirements listed above, therefore, for accounting purposes, such objects should be classified as fixed assets.

An object of fixed assets is an object with all fixtures and accessories, or a separate structurally isolated object intended to perform certain independent functions, or a separate complex of structurally articulated objects that constitute a single whole and are intended to perform a specific job. In this case, a complex of structurally articulated objects is one or more objects of one or for various purposes having common devices and accessories, general management, mounted on the same foundation, as a result of which each item included in the complex can perform its functions only as part of the complex, and not independently.

Since video surveillance systems consist of several items (cameras, monitors, control panels, remote clients on iPhone 5S, etc.), they can be taken into account either as a whole or each item separately.

The video surveillance system, as a complex of structurally articulated objects, is assigned one inventory number, which means that all objects of this complex have a common useful life.

If the equipment included in the system is accounted for separately, then inventory numbers are assigned to each item and different terms beneficial use.

In accordance with OKOF *(2), equipment that may be part of a video surveillance system is assigned the following codes:

• 1 432 30 020, 1 432 30 150 - sound and video recording and playback equipment;
• 1 432 21 137 - video recording and playback equipment for general use;
• 1,430,20,000 - electronic computing equipment (processors, power supplies, keyboards, etc.).

Based on this, as well as from the provisions of instructions N 162n * (3), 174n * (4), 183n * (5), video surveillance systems are taken into account in the following accounts:

• 0 101 34 000 "Machinery and equipment - other movable property of the institution" (state-owned, budgetary and autonomous institutions);
• 0 101 24 000 “Machinery and equipment are especially valuable movable property of the institution” (only by budgetary institutions - recipients of subsidies and autonomous institutions).

So, we found out that the video surveillance system, regardless of whether it is a separate inventory object or a complex of several objects, is taken into account as part of fixed assets, therefore the costs of its acquisition in accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation * (6) should be attributed to Article 310 “Increase in the cost of fixed assets” of KOSGU, and payment costs installation work, in particular for the installation (including bringing it into a state suitable for use) of a video surveillance system - under subarticle 226 “Other work, services” of KOSGU.

Objects of the video surveillance system (video surveillance system) are accepted for accounting at their original cost. Let us recall that according to clause 23 of Instruction No. 157n, the initial cost of an object is recognized as the amount of actual investments in their acquisition, construction or production (creation), taking into account the amounts of VAT presented to the institution by suppliers and (or) contractors (except for their acquisition, construction and production in within the framework of activities subject to VAT, unless otherwise provided by the tax legislation of the Russian Federation). In particular, the actual investments in purchasing a video surveillance system include:

• amounts paid in accordance with the contract to the supplier (seller) (cost of the system, cost of equipment);
• amounts paid to organizations for work carried out in order to create a fixed asset (cost of installation work, installation of equipment);
• amounts paid to organizations for information and consulting services related to the acquisition of the system;
• costs for delivery of equipment for installation of the system;
• other costs directly related to the purchase of a video surveillance system.

The initial cost of an accounting item related to:

• to especially valuable movable property, is formed on account 0 106 21 000 “Investments in fixed assets - especially valuable movable property of the institution”;
• to other movable property - on account 0 106 31 000 "Investments in fixed assets - other movable property of the institution."

Example 1

The budgetary institution - the recipient of the subsidy entered into an agreement with the company Leader LLC. The subject of the agreement is the supply of equipment that makes up the video surveillance system (equipment cost - 25,000 rubles) and its installation (work cost - 10,000 rubles). The contract also provides for the customer’s obligation to make an advance payment of 30% of the cost of the equipment. The supplier's services are paid for through a subsidy allocated for the implementation of a government task. The institution's personal account is opened in OFK.

Often, in the contract for installing a video surveillance system, the contractor specifies the total cost of services, without highlighting the cost of the equipment. In this case, is it necessary to register the system as a fixed asset or are only the costs of its installation reflected? According to the author, it is necessary to register a video surveillance system in any case, regardless of whether its cost is highlighted as a separate line in the contract or not, since only in this case the institution will be able to control its availability and operation, produce Maintenance and repairs, including servicing remote clients using Iphone 5c smartphones. If you record only the costs of installing a video surveillance system, then there will simply be nothing to control, since there will be no accounting object itself.

Note! When carrying out work on the installation of video surveillance systems, it is necessary to be guided by the Law of the Russian Federation of March 11, 1992 N 2487-1 “On private detective and security activities in Russian Federation"According to this law, the installation of video surveillance systems must be carried out by organizations that have a license to carry out such work (Letter of the Ministry of Economic Development of the Russian Federation dated April 26, 2010 N D05-1223).

Calculation of depreciation on a video surveillance system. By general rule, established by clause 92 of Instruction No. 157n, for fixed assets, depreciation is accrued in the following order:

• for fixed assets worth up to 3,000 rubles. inclusive, except for objects of the library collection, intangible assets - not accrued;
• for other fixed assets worth from 3,000 to 40,000 rubles. inclusive - accrued in the amount of 100% of the book value when the facility is put into operation;
• for fixed assets worth over 40,000 rubles. - accrued in accordance with the calculated in the prescribed manner depreciation standards. Depreciation rates are calculated based on the useful life of the fixed asset and its book value.

The useful life of fixed assets is determined in accordance with clause 44 of Instruction No. 157n. According to this paragraph, when determining their useful life, the provisions of the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1, are taken into account first (hereinafter referred to as the Classification of fixed assets). In this classification, video surveillance systems are not directly named. At the same time, the decision of some organizations to classify the video surveillance system as the fourth depreciation group, that is, to property with a useful life of over 5 to 7 years (TV and radio receiving equipment (code 14 3230000)), is recognized by the courts as lawful (Resolution of the Federal Antimonopoly Service of the North-West District dated 11.02. 2008 N A56-14866/2007).

In addition, if institutions take into account separately the equipment included in the video surveillance system, for example, a monitor, processor, then they have the right to set a useful life for it in the range from 2 to 3 years inclusive. This is explained by the fact that electronic computing equipment, including processors, is included in the second depreciation group of the Classification of Fixed Assets.

If the said classification does not contain the information necessary to establish the useful life, then the documents of the manufacturer of the fixed asset are used to establish this period. If the specified documents do not contain the necessary information, the institution has the right to independently establish the useful life based on the decision of the commission on the receipt and disposal of assets (clause 44 of Instruction No. 157n).

The amount of depreciation accrued on video surveillance systems is recorded in the following accounts:

• 0 104 24 000 "Depreciation of machinery and equipment - especially valuable movable property of the institution";
• 0 104 34 000 "Depreciation of machinery and equipment - other movable property of the institution."

Costs for maintenance and repair of a video surveillance system

According to the Instructions on the procedure for applying the budget classification of the Russian Federation, expenses for payment of contracts for the performance of work, provision of services related to maintenance (work and services carried out to maintain and (or) restore the functional, user characteristics of an object), maintenance and repair of non-financial assets are included to subarticle 225 “Works, services for property maintenance” of KOSGU. Based on this, the costs of maintenance and repair of the video surveillance system, which is an object of fixed assets, are also reflected under this item.

It is worth noting that maintenance and repair costs do not increase the book value of the CCTV system. Confirmation that such work was carried out on the object can be indicated by an indication of it in the inventory card of the fixed asset.

Maintenance of a video surveillance system is usually carried out by the same organizations that previously installed it, or by other organizations licensed to provide such services. The institution can repair the system on our own with the involvement of in-house specialists or with the help of third-party companies or specialists.

Let's consider how the costs of repairing a video surveillance system will be reflected in accounting.

Example 2

State-owned educational institution entered into an agreement to repair a video surveillance system. The cost of repair work amounted to 3,000 rubles. Payment for work is carried out upon delivery. The institution paid for the repairs from budget funds.

In accounting, these transactions will be reflected as follows:

Example 3

To repair the video surveillance system, the autonomous educational institution purchased material in the amount of 2,700 rubles using funds received from income-generating activities. Repair work are carried out by employees of the institution for whom maintenance of building systems (security, fire alarm, ventilation) relates to their job responsibilities.

In the accounting records of the institution, these transactions will be reflected as follows:

L. Lartseva,
expert of the magazine "Educational Institutions:
accounting and taxation"

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*(1) Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n.

*(2) All-Russian classifier of fixed assets OK 013-94, approved. Resolution of the State Standard of the Russian Federation dated December 26, 1994 N 359.

*(3) Instructions for using the Chart of Accounts budget accounting, approved By order of the Ministry of Finance of the Russian Federation dated December 6, 2010 N 162n.

*(4) Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 16, 2010 N 174n.

*(5) Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 23, 2010 N 183n.