1. 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 or an item of intangible assets serves to fulfill the objectives 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 this article and taking into account the classification

The taxpayer has the right to increase the useful life of an item of fixed assets after the date of putting it into operation if, after the reconstruction, modernization or technical re-equipment of such an item, its useful life has increased. At the same time, the increase in the useful life of fixed assets can be carried out within the terms established for the depreciation group in which such a fixed asset was previously included.

If, as a result of reconstruction, modernization or technical re-equipment of an item of fixed assets, its useful life has not increased, the taxpayer, when calculating depreciation, takes into account the remaining useful life.

Capital investments in leased items of fixed assets specified in

Capital investments, the cost of which is reimbursed to the lessee by the lessor, are depreciated by the lessor in the manner prescribed by this Chapter;

Capital investments made by the lessee with the consent of the lessor, the cost of which is not reimbursed by the lessor, are depreciated by the lessee during the term of the lease based on the depreciation amounts calculated taking into account the useful life determined for the leased items of fixed assets or for capital investments in these items in accordance with with the classification of fixed assets approved by the Government Russian Federation.

Capital investments in fixed assets received under a contract for gratuitous use, specified in paragraph one of clause 1 of Article 256 of this Code, are depreciated in the following order:

capital investments, the cost of which is reimbursed to the organization-borrower by the organization-lender, are depreciated by the organization-lender in the manner prescribed by this chapter;

Capital investments made by the borrowing organization with the consent of the lender, the cost of which is not reimbursed by the lender, are depreciated by the borrowing organization during the term of the gratuitous use agreement based on the depreciation amounts calculated taking into account the useful life determined for the received fixed assets or for capital investments in these objects in accordance with the classification of fixed assets approved by the Government of the Russian Federation.

(see text in previous edition)

2. Determination of the useful life of an object of intangible assets is based on the validity of a patent, certificate and (or) other restrictions on the terms of use of intellectual property in accordance with the legislation of the Russian Federation or the applicable legislation of a foreign state, as well as based on the useful life of intangible assets stipulated by the relevant agreements. For intangible assets for which it is impossible to determine the useful life of an object of intangible assets, depreciation rates are established based on a useful life equal to 10 years (but not more than the period of the taxpayer's activity).

(see text in previous edition)

3. Depreciable property is combined into the following depreciation groups:

the first group - all non-durable property with a useful life of 1 to 2 years inclusive;

the second group - property with a useful life of more than 2 years up to 3 years inclusive;

the third group - property with a useful life of more than 3 years up to 5 years inclusive;

fourth group - property with a useful life of more than 5 years up to 7 years inclusive;

fifth group - property with a useful life of more than 7 years up to 10 years inclusive;

the sixth group - property with a useful life of more than 10 years to 15 years inclusive;

the seventh group - property with a useful life of more than 15 years to 20 years inclusive;

the eighth group - property with a useful life of over 20 years up to 25 years inclusive;

the ninth group - property with a useful life of more than 25 years to 30 years inclusive;

the tenth group - property with a useful life of over 30 years.

4. The classification of fixed assets included in depreciation groups is approved by the Government of the Russian Federation.

5. Intangible assets are included in depreciation groups based on the useful life determined in accordance with paragraph 2 of this article.

6. For those types of fixed assets that are not specified in depreciation groups, the useful life is established by the taxpayer in accordance with specifications or manufacturer's recommendations.

7. An organization acquiring used fixed assets (including in the form of a contribution to the authorized (share) capital or in the order of succession during the reorganization legal entities), in order to apply the straight-line depreciation method for these objects, has the right to determine the depreciation rate for this property, taking into account the useful life, reduced by the number of years (months) of operation of this property by previous owners. At the same time, the useful life of these fixed assets can be defined as the useful life established by the previous owner of these fixed assets, reduced by the number of years (months) of operation of this property by the previous owner.

If the period of actual use of this fixed asset by previous owners turns out to be equal to its useful life, determined by the classification of fixed assets approved by the Government of the Russian Federation in accordance with this Chapter, or exceeding this period, the taxpayer has the right to independently determine the useful life of this fixed asset, taking into account the requirements safety and other factors.

8. For the items of depreciable property specified in paragraph one of clause 3 of Article 259 of this Code, depreciation shall be charged separately for each item of property in accordance with its useful life in the manner established by this Chapter.

9. For the purposes of this Chapter, depreciable property shall be registered at the initial cost, determined in accordance with Article 257 of this Code, unless otherwise provided by this Chapter.

The taxpayer has the right, unless otherwise provided by this chapter, to include in the expenses of the reporting (tax) period the cost of capital investments in the amount of not more than 10 percent (not more than 30 percent - in relation to fixed assets belonging to the third - seventh depreciation groups) of the initial the cost of fixed assets (with the exception of fixed assets received free of charge), as well as no more than 10 percent (no more than 30 percent - in relation to fixed assets belonging to the third - seventh depreciation groups) of expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets and the amounts of which are determined in accordance with Article 257 of this Code.

(see text in previous edition)

If the taxpayer exercises this right, the relevant fixed assets, after they are put into operation, are included in depreciation groups (subgroups) at their original cost minus no more than 10 percent (no more than 30 percent - in relation to fixed assets belonging to the third - seventh depreciation groups ) the initial cost included in the expenses of the reporting (tax) period, and the amounts by which the initial cost of objects changes in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of objects are taken into account in the total balance sheet of depreciation groups (subgroups) ( change the initial cost of objects for which depreciation is charged linear method in accordance with

1. 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 or an item of intangible assets serves to fulfill the objectives of the taxpayer's activity. The useful life is determined by the taxpayer independently as of the date of commissioning of this depreciable property in accordance with the provisions of this article and taking into account the classification of fixed assets approved by the Government of the Russian Federation.

The taxpayer has the right to increase the useful life of an item of fixed assets after the date of putting it into operation if, after the reconstruction, modernization or technical re-equipment of such an item, its useful life has increased. At the same time, the increase in the useful life of fixed assets can be carried out within the terms established for the depreciation group in which such a fixed asset was previously included.

If, as a result of reconstruction, modernization or technical re-equipment of an item of fixed assets, its useful life has not increased, the taxpayer, when calculating depreciation, takes into account the remaining useful life.

Capital investments in leased items of fixed assets specified in the first paragraph of clause 1 of Article 256 of this Code are depreciated in the following order:

capital investments, the cost of which is reimbursed to the lessee by the lessor, are depreciated by the lessor in the manner prescribed by this chapter;

capital investments made by the lessee with the consent of the lessor, the cost of which is not reimbursed by the lessor, are depreciated by the lessee during the term of the lease based on the depreciation amounts calculated taking into account the useful life determined for the leased items of fixed assets or for capital investments in these items in accordance with the classification of fixed assets approved by the Government of the Russian Federation.

Capital investments in fixed assets received under a contract for gratuitous use, specified in paragraph one of clause 1 of Article 256 of this Code, are depreciated in the following order:

capital investments, the cost of which is reimbursed to the organization-borrower by the organization-lender, are amortized by the organization-lender in the manner prescribed by this chapter;

capital investments made by the borrowing organization with the consent of the lender, the cost of which is not reimbursed by the lender, are depreciated by the borrowing organization during the term of the gratuitous use agreement based on the depreciation amounts calculated taking into account the useful life determined for the received fixed assets or for capital investments in these objects in accordance with the classification of fixed assets approved by the Government of the Russian Federation.

2. Determination of the useful life of an object of intangible assets is based on the validity of a patent, certificate and (or) other restrictions on the terms of use of intellectual property in accordance with the legislation of the Russian Federation or the applicable legislation of a foreign state, as well as based on the useful life of intangible assets stipulated by the relevant agreements. For intangible assets for which it is impossible to determine the useful life of an object of intangible assets, depreciation rates are established based on a useful life equal to 10 years (but not more than the period of the taxpayer's activity).

For intangible assets specified in subparagraphs 1 - 3, 5 - 7 of paragraph three of paragraph 3 of Article 257 of this Code, the taxpayer has the right to independently determine the useful life, which cannot be less than two years.

3. Depreciable property is combined into the following depreciation groups:

the first group - all non-durable property with a useful life of 1 to 2 years inclusive;

the second group - property with a useful life of more than 2 years up to 3 years inclusive;

the third group - property with a useful life of more than 3 years up to 5 years inclusive;

fourth group - property with a useful life of more than 5 years up to 7 years inclusive;

fifth group - property with a useful life of more than 7 years up to 10 years inclusive;

the sixth group - property with a useful life of more than 10 years to 15 years inclusive;

the seventh group - property with a useful life of more than 15 years to 20 years inclusive;

the eighth group - property with a useful life of over 20 years up to 25 years inclusive;

the ninth group - property with a useful life of more than 25 years to 30 years inclusive;

the tenth group - property with a useful life of over 30 years.

4. The classification of fixed assets included in depreciation groups is approved by the Government of the Russian Federation.

5. Intangible assets are included in depreciation groups based on the useful life determined in accordance with paragraph 2 of this article.

6. For those types of fixed assets that are not specified in depreciation groups, the useful life is established by the taxpayer in accordance with the technical specifications or manufacturers' recommendations.

7. An organization acquiring used fixed assets (including in the form of a contribution to the authorized (reserve) capital or in the order of succession during the reorganization of legal entities), in order to apply the straight-line depreciation method for these objects, has the right to determine the depreciation rate according to this property, taking into account the useful life, reduced by the number of years (months) of operation of this property by previous owners. At the same time, the useful life of these fixed assets can be defined as the useful life established by the previous owner of these fixed assets, reduced by the number of years (months) of operation of this property by the previous owner.

If the period of actual use of this fixed asset by previous owners turns out to be equal to its useful life, determined by the classification of fixed assets approved by the Government of the Russian Federation in accordance with this Chapter, or exceeding this period, the taxpayer has the right to independently determine the useful life of this fixed asset, taking into account the requirements safety and other factors.

8. For the items of depreciable property specified in paragraph one of clause 3 of Article 259 of this Code, depreciation shall be charged separately for each item of property in accordance with its useful life in the manner established by this Chapter.

9. For the purposes of this Chapter, depreciable property shall be registered at the initial cost, determined in accordance with Article 257 of this Code, unless otherwise provided by this Chapter.

The taxpayer has the right to include in the expenses of the reporting (tax) period expenses on capital investments in the amount of not more than 10 percent (not more than 30 percent - in relation to fixed assets belonging to the third - seventh depreciation groups) of the initial cost of fixed assets (with the exception of fixed assets received free of charge), as well as no more than 10 percent (no more than 30 percent - in relation to fixed assets belonging to the third - seventh depreciation groups) of expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of the main funds and amounts of which are determined in accordance with Article 257 of this Code.

If the taxpayer exercises this right, the relevant fixed assets, after they are put into operation, are included in depreciation groups (subgroups) at their original cost minus no more than 10 percent (no more than 30 percent - in relation to fixed assets belonging to the third - seventh depreciation groups ) the initial cost included in the expenses of the reporting (tax) period, and the amounts by which the initial cost of objects changes in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of objects are taken into account in the total balance sheet of depreciation groups (subgroups) ( change the initial cost of objects, the depreciation of which is calculated by the straight-line method in accordance with Article 259 of this Code) minus no more than 10 percent (no more than 30 percent - in relation to fixed assets belonging to the third - seventh depreciation groups) of such amounts.

In the event that the fixed asset, in respect of which the provisions of paragraph two of this paragraph were applied, was sold earlier than five years after its commissioning to a person who is interdependent with the taxpayer, the amounts of expenses previously included in the expenses of the next reporting (tax ) of the period in accordance with the second paragraph of this paragraph, are subject to inclusion in non-operating income in the reporting (tax) period in which such sale was carried out.

10. Property received (transferred) for financial lease under a financial lease agreement (leasing agreement) is included in the relevant depreciation group (subgroup) by the party for which this property should be accounted for in accordance with the terms of the financial lease agreement (leasing agreement).

12. The objects of depreciable property acquired by the organization that were in use are included in the depreciation group (subgroup) in which they were included from the previous owner.

13. If an organization that has established in its accounting policy application of a non-linear depreciation method, applies increasing (reducing) coefficients to depreciation rates in accordance with Article 259.3 of this Code and (or) incurs expenses for scientific research and (or) development work provided for by subparagraph 1 of paragraph 2 of Article 262 of this Code, objects depreciable property, to which such coefficients are applied, as well as depreciable property used to carry out scientific research and (or) development work, form a subgroup within the depreciation group, and such depreciation groups and subgroups are accounted for separately. All rules for the creation or liquidation of a group, increase or decrease in the total balance of the group apply to such subgroups, and the depreciation rate adjusted with the help of an increasing (decreasing) coefficient is applied to them.

The application of increasing (reducing) coefficients to depreciation rates for depreciable property objects entails a corresponding reduction (increase) in the useful life of such objects. At the same time, depreciation subgroups for objects of depreciable property, to the depreciation rates of which increasing (reducing) coefficients are applied, are formed as part of the depreciation group based on the useful life determined by the classification of fixed assets approved by the Government of the Russian Federation, without taking into account its increase (decrease).

1. 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 or an item of intangible assets serves to fulfill the objectives of the taxpayer's activity. The useful life is determined by the taxpayer independently as of the date of commissioning of this depreciable property in accordance with the provisions of this article and taking into account the classification of fixed assets approved by the Government of the Russian Federation.
The taxpayer has the right to increase the useful life of an item of fixed assets after the date of putting it into operation if, after the reconstruction, modernization or technical re-equipment of such an item, its useful life has increased. At the same time, the increase in the useful life of fixed assets can be carried out within the terms established for the depreciation group in which such a fixed asset was previously included.

If, as a result of reconstruction, modernization or technical re-equipment of an item of fixed assets, its useful life has not increased, the taxpayer, when calculating depreciation, takes into account the remaining useful life.

Capital investments in leased items of fixed assets specified in the first paragraph of clause 1 of Article 256 of this Code are depreciated in the following order:
capital investments, the cost of which is reimbursed to the lessee by the lessor, are depreciated by the lessor in the manner prescribed by this chapter;
capital investments made by the lessee with the consent of the lessor, the cost of which is not reimbursed by the lessor, are depreciated by the lessee during the term of the lease based on the depreciation amounts calculated taking into account the useful life determined for the leased items of fixed assets or for capital investments in these items in accordance with the classification of fixed assets approved by the Government of the Russian Federation (paragraph as amended by Federal Law No. 281-FZ of November 25, 2009.

Capital investments in fixed assets received under a contract for gratuitous use, specified in paragraph one of clause 1 of Article 256 of this Code, are depreciated in the following order:
capital investments, the cost of which is reimbursed to the organization-borrower by the organization-lender, are amortized by the organization-lender in the manner prescribed by this Chapter;
capital investments made by the borrowing organization with the consent of the lender, the cost of which is not reimbursed by the lender, are depreciated by the borrowing organization during the term of the gratuitous use agreement based on the depreciation amounts calculated taking into account the useful life determined for the received fixed assets or for capital investments in these objects in accordance with the classification of fixed assets approved by the Government of the Russian Federation (paragraph as amended by Federal Law No. 281-FZ of November 25, 2009.

2. Determination of the useful life of an object of intangible assets is based on the validity of a patent, certificate and (or) other restrictions on the terms of use of intellectual property in accordance with the legislation of the Russian Federation or the applicable legislation of a foreign state, as well as based on the useful life of intangible assets stipulated by the relevant agreements. For intangible assets for which it is impossible to determine the useful life of an object of intangible assets, depreciation rates are established based on a useful life equal to 10 years (but not more than the period of the taxpayer's activity).

For intangible assets specified in subparagraphs 1-3, 5-7 of paragraph three of paragraph 3 of Article 257 of this Code, the taxpayer has the right to independently determine the useful life, which cannot be less than two years.

(The paragraph was additionally included from December 30, 2010 by Federal Law No. 395-FZ of December 28, 2010; as amended by Federal Law No. 215-FZ of July 23, 2013.

The provisions of paragraph 2 of this article (as amended federal law dated December 28, 2010 N 395-FZ) shall apply from January 1, 2011 - see paragraph 5 of Article 5 of the Federal Law of December 28, 2010 N 395-FZ.

____________________________________________________________________
3. Depreciable property is combined into the following depreciation groups:
the first group - all non-durable property with a useful life of 1 to 2 years inclusive;
the second group - property with a useful life of more than 2 years up to 3 years inclusive;
the third group - property with a useful life of more than 3 years up to 5 years inclusive;
fourth group - property with a useful life of more than 5 years up to 7 years inclusive;
fifth group - property with a useful life of more than 7 years up to 10 years inclusive;
the sixth group - property with a useful life of more than 10 years to 15 years inclusive;
the seventh group - property with a useful life of more than 15 years to 20 years inclusive;
the eighth group - property with a useful life of over 20 years up to 25 years inclusive;
the ninth group - property with a useful life of more than 25 years to 30 years inclusive;
the tenth group - property with a useful life of over 30 years.

4. The classification of fixed assets included in depreciation groups is approved by the Government of the Russian Federation.
5. Intangible assets are included in depreciation groups based on the useful life determined in accordance with paragraph 2 of this article.

6. For those types of fixed assets that are not specified in depreciation groups, the useful life is established by the taxpayer in accordance with the technical specifications or manufacturers' recommendations.

7. An organization acquiring used fixed assets (including in the form of a contribution to the authorized (reserve) capital or in the order of succession during the reorganization of legal entities), in order to apply the straight-line depreciation method for these objects, has the right to determine the depreciation rate according to this property, taking into account the useful life, reduced by the number of years (months) of operation of this property by previous owners. At the same time, the useful life of these fixed assets can be defined as the useful life established by the previous owner of these fixed assets, reduced by the number of years (months) of operation of this property by the previous owner.

If the period of actual use of this fixed asset by previous owners turns out to be equal to its useful life, determined by the classification of fixed assets approved by the Government of the Russian Federation in accordance with this Chapter, or exceeding this period, the taxpayer has the right to independently determine the useful life of this fixed asset, taking into account the requirements safety and other factors.

8. For the items of depreciable property specified in paragraph one of clause 3 of Article 259 of this Code, depreciation shall be charged separately for each item of property in accordance with its useful life in the manner established by this Chapter.

9. For the purposes of this Chapter, depreciable property shall be registered at the initial cost, determined in accordance with Article 257 of this Code, unless otherwise provided by this Chapter.

The taxpayer has the right to include in the expenses of the reporting (tax) period expenses on capital investments in the amount of not more than 10 percent (not more than 30 percent - in relation to fixed assets belonging to the third - seventh depreciation groups) of the initial cost of fixed assets (with the exception of fixed assets received free of charge), as well as no more than 10 percent (no more than 30 percent - in relation to fixed assets belonging to the third - seventh depreciation groups) of expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of the main funds and amounts of which are determined in accordance with Article 257 of this Code.

If the taxpayer exercises this right, the relevant fixed assets, after they are put into operation, are included in depreciation groups (subgroups) at their original cost minus no more than 10 percent (no more than 30 percent - in relation to fixed assets belonging to the third - seventh depreciation groups ) the initial cost included in the expenses of the reporting (tax) period, and the amounts by which the initial cost of objects changes in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of objects are taken into account in the total balance sheet of depreciation groups (subgroups) ( change the initial cost of objects, the depreciation of which is calculated by the straight-line method in accordance with Article 259 of this Code) minus no more than 10 percent (no more than 30 percent - in relation to fixed assets belonging to the third - seventh depreciation groups) of such amounts.

In the event that the fixed asset, in respect of which the provisions of paragraph two of this paragraph were applied, was sold earlier than five years after its commissioning to a person who is interdependent with the taxpayer, the amounts of expenses previously included in the expenses of the next reporting (tax ) of the period in accordance with the second paragraph of this paragraph, are subject to inclusion in non-operating income in the reporting (tax) period in which such sale was carried out.

(Paragraph as amended, entered into force on January 1, 2013 by the Federal Law of November 29, 2012 N 206-FZ.

____________________________________________________________________
The provisions of paragraph 9 of this article (as amended by Federal Law No. 206-FZ of November 29, 2012) shall apply to the sale of fixed assets starting from January 1, 2013 - see paragraph 3 of Article 4 of Federal Law No. 206-FZ of November 29, 2012.

____________________________________________________________________
10. Property received (transferred) for financial lease under a financial lease agreement (leasing agreement) is included in the relevant depreciation group (subgroup) by the party for which this property should be accounted for in accordance with the terms of the financial lease agreement (leasing agreement).

11. The paragraph became invalid from January 1, 2013 - Federal Law of November 29, 2012 N 206-FZ.

12. The objects of depreciable property acquired by the organization that were in use are included in the depreciation group (subgroup) in which they were included from the previous owner.

13. If an organization that has established in its accounting policy the use of a non-linear depreciation method applies increasing (reducing) coefficients to depreciation rates in accordance with Article 259.3 of this Code and (or) incurs expenses for scientific research and (or) experimental design developments provided for subparagraph 1 of paragraph 2 of Article 262 of this Code, objects of depreciable property to which such coefficients are applied, as well as objects of depreciable property used to carry out scientific research and (or) experimental design, form a subgroup within the depreciation group and accounting for such depreciation groups and subgroups are conducted separately. All rules for the creation or liquidation of a group, increase or decrease in the total balance of the group apply to such subgroups, and they are subject to the depreciation rate, specified using an increasing (decreasing) coefficient (paragraph as amended by Federal Law dated January 1, 2012, 7 June 2011 N 132-FZ.

The application of increasing (reducing) coefficients to depreciation rates for depreciable property objects entails a corresponding reduction (increase) in the useful life of such objects. At the same time, depreciation subgroups for objects of depreciable property, to the depreciation rates of which increasing (reducing) coefficients are applied, are formed as part of the depreciation group based on the useful life determined by the classification of fixed assets approved by the Government of the Russian Federation, without taking into account its increase (decrease).

(Article as amended, entered into force on January 1, 2009 by the Federal Law of November 26, 2008 N 224-FZ.

Tax Code, N 117-FZ | Art. 258 Tax Code of the Russian Federation

Article 258 of the Tax Code of the Russian Federation. Depreciation groups (subgroups). Peculiarities of including depreciable property in depreciation groups (subgroups) (current version)

1. 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 or an item of intangible assets serves to fulfill the objectives of the taxpayer's activity. The useful life is determined by the taxpayer independently as of the date of commissioning of this depreciable property in accordance with the provisions of this article and taking into account the classification of fixed assets approved by the Government of the Russian Federation.

The taxpayer has the right to increase the useful life of an item of fixed assets after the date of putting it into operation if, after the reconstruction, modernization or technical re-equipment of such an item, its useful life has increased. At the same time, the increase in the useful life of fixed assets can be carried out within the terms established for the depreciation group in which such a fixed asset was previously included.

If, as a result of reconstruction, modernization or technical re-equipment of an item of fixed assets, its useful life has not increased, the taxpayer, when calculating depreciation, takes into account the remaining useful life.

Capital investments in leased items of fixed assets specified in the first paragraph of clause 1 of Article 256 of this Code are depreciated in the following order:

capital investments, the cost of which is reimbursed to the lessee by the lessor, are depreciated by the lessor in the manner prescribed by this chapter;

capital investments made by the lessee with the consent of the lessor, the cost of which is not reimbursed by the lessor, are depreciated by the lessee during the term of the lease based on the depreciation amounts calculated taking into account the useful life determined for the leased items of fixed assets or for capital investments in these items in accordance with the classification of fixed assets approved by the Government of the Russian Federation.

Capital investments in fixed assets received under a contract for gratuitous use, specified in paragraph one of clause 1 of Article 256 of this Code, are depreciated in the following order:

capital investments, the cost of which is reimbursed to the organization-borrower by the organization-lender, are amortized by the organization-lender in the manner prescribed by this chapter;

capital investments made by the borrowing organization with the consent of the lender, the cost of which is not reimbursed by the lender, are depreciated by the borrowing organization during the term of the gratuitous use agreement based on the depreciation amounts calculated taking into account the useful life determined for the received fixed assets or for capital investments in these objects in accordance with the classification of fixed assets approved by the Government of the Russian Federation.

2. Determination of the useful life of an object of intangible assets is based on the validity of a patent, certificate and (or) other restrictions on the terms of use of intellectual property in accordance with the legislation of the Russian Federation or the applicable legislation of a foreign state, as well as based on the useful life of intangible assets stipulated by the relevant agreements. For intangible assets for which it is impossible to determine the useful life of an object of intangible assets, depreciation rates are established based on a useful life equal to 10 years (but not more than the period of the taxpayer's activity).

For intangible assets specified in subparagraphs 1 - 3, 5 - 7 of paragraph three of paragraph 3 of Article 257 of this Code, the taxpayer has the right to independently determine the useful life, which cannot be less than two years.

3. Depreciable property is combined into the following depreciation groups:

the first group - all non-durable property with a useful life of 1 to 2 years inclusive;

the second group - property with a useful life of more than 2 years up to 3 years inclusive;

the third group - property with a useful life of more than 3 years up to 5 years inclusive;

fourth group - property with a useful life of more than 5 years up to 7 years inclusive;

fifth group - property with a useful life of more than 7 years up to 10 years inclusive;

the sixth group - property with a useful life of more than 10 years to 15 years inclusive;

the seventh group - property with a useful life of more than 15 years to 20 years inclusive;

the eighth group - property with a useful life of over 20 years up to 25 years inclusive;

the ninth group - property with a useful life of more than 25 years to 30 years inclusive;

the tenth group - property with a useful life of over 30 years.

4. The classification of fixed assets included in depreciation groups is approved by the Government of the Russian Federation.

5. Intangible assets are included in depreciation groups based on the useful life determined in accordance with paragraph 2 of this article.

6. For those types of fixed assets that are not specified in depreciation groups, the useful life is established by the taxpayer in accordance with the technical specifications or manufacturers' recommendations.

7. An organization acquiring used fixed assets (including in the form of a contribution to the authorized (reserve) capital or in the order of succession during the reorganization of legal entities), in order to apply the straight-line depreciation method for these objects, has the right to determine the depreciation rate according to this property, taking into account the useful life, reduced by the number of years (months) of operation of this property by previous owners. At the same time, the useful life of these fixed assets can be defined as the useful life established by the previous owner of these fixed assets, reduced by the number of years (months) of operation of this property by the previous owner.

If the period of actual use of this fixed asset by previous owners turns out to be equal to its useful life, determined by the classification of fixed assets approved by the Government of the Russian Federation in accordance with this Chapter, or exceeding this period, the taxpayer has the right to independently determine the useful life of this fixed asset, taking into account the requirements safety and other factors.

8. For the items of depreciable property specified in paragraph one of clause 3 of Article 259 of this Code, depreciation shall be charged separately for each item of property in accordance with its useful life in the manner established by this Chapter.

9. For the purposes of this Chapter, depreciable property shall be registered at the initial cost, determined in accordance with Article 257 of this Code, unless otherwise provided by this Chapter.

The taxpayer has the right, unless otherwise provided by this chapter, to include in the expenses of the reporting (tax) period the cost of capital investments in the amount of not more than 10 percent (not more than 30 percent - in relation to fixed assets belonging to the third - seventh depreciation groups) of the initial the cost of fixed assets (with the exception of fixed assets received free of charge), as well as no more than 10 percent (no more than 30 percent - in relation to fixed assets belonging to the third - seventh depreciation groups) of expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets and the amounts of which are determined in accordance with Article 257 of this Code.

If the taxpayer exercises this right, the relevant fixed assets, after they are put into operation, are included in depreciation groups (subgroups) at their original cost minus no more than 10 percent (no more than 30 percent - in relation to fixed assets belonging to the third - seventh depreciation groups ) the initial cost included in the expenses of the reporting (tax) period, and the amounts by which the initial cost of objects changes in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of objects are taken into account in the total balance sheet of depreciation groups (subgroups) ( change the initial cost of objects, the depreciation of which is calculated by the straight-line method in accordance with Article 259 of this Code) minus no more than 10 percent (no more than 30 percent - in relation to fixed assets belonging to the third - seventh depreciation groups) of such amounts.

In the event that the fixed asset, in respect of which the provisions of paragraph two of this paragraph were applied, was sold earlier than five years after its commissioning to a person who is interdependent with the taxpayer, the amounts of expenses previously included in the expenses of the next reporting (tax ) of the period in accordance with the second paragraph of this paragraph, are subject to inclusion in non-operating income in the reporting (tax) period in which such sale was carried out.

10. Property received (transferred) for financial lease under a financial lease agreement (leasing agreement) is included in the relevant depreciation group (subgroup) by the party for which this property should be accounted for in accordance with the terms of the financial lease agreement (leasing agreement).

12. The objects of depreciable property acquired by the organization that were in use are included in the depreciation group (subgroup) in which they were included from the previous owner.

13. If an organization that has established in its accounting policy the use of a non-linear depreciation method applies increasing (reducing) coefficients to depreciation rates in accordance with Article 259.3 of this Code and (or) incurs expenses for scientific research and (or) experimental design developments provided for subparagraph 1 of paragraph 2 of Article 262 of this Code, objects of depreciable property to which such coefficients are applied, as well as objects of depreciable property used to carry out scientific research and (or) experimental design, form a subgroup within the depreciation group and accounting for such depreciation groups and subgroups are conducted separately. All rules for the creation or liquidation of a group, increase or decrease in the total balance of the group apply to such subgroups, and the depreciation rate adjusted with the help of an increasing (decreasing) coefficient is applied to them.

The application of increasing (reducing) coefficients to depreciation rates for depreciable property objects entails a corresponding reduction (increase) in the useful life of such objects. At the same time, depreciation subgroups for objects of depreciable property, to the depreciation rates of which increasing (reducing) coefficients are applied, are formed as part of the depreciation group based on the useful life determined by the classification of fixed assets approved by the Government of the Russian Federation, without taking into account its increase (decrease).

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Commentary on Art. 258 Tax Code of the Russian Federation

1. The specifics of the rules of paragraph 1 of Art. 258 is that:

a) they apply only to depreciable property;

b) they define the useful life of depreciable property. The analysis shows that the signs of this period do not quite coincide with the signs indicated in PBU 6/01 and clause 46 of the Accounting Regulations. In this regard, priority (but only for the purposes of taxation by corporate income tax) has the definition of the useful life of property, given in paragraph 1 of Art. 258 NK;

c) they provide that the taxpayer independently determines the useful life of the property. Comparative analysis p. 1, 3 - 5 Art. 258 shows that in a specific case this period may be less than 1 year (if, for example, the property does not belong to any of the 1 - 10 depreciation groups);

d) the taxpayer determines the useful life of the property (and intangible assets):

On the date of commissioning of the object. This can be judged, for example, by an order (instruction) on commissioning, accounting documents, acts of acceptance - delivery of an object;

Based on the classification of fixed assets determined by the Government of the Russian Federation (see below). In practice, the question arose: if the property was not included in the classifier of depreciation groups, mentioned in paragraphs 1, 4 of Art. 258, whether the taxpayer himself has the right to indicate such a basis (for example, one or another qualification characteristic)? Yes, right, according to Art. 258 does not contradict this.

2. Features of paragraph 2 of Art. 258 are that:

a) they are devoted to determining the useful life of intangible assets;

b) they prescribe to determine this period on the basis of:

Patents and copyright certificates. These terms should be determined taking into account the provisions of the Patent Law, the Law on Computers, the Law on the Legal Protection of IC Topologies, as well as the norms of Art. 475 - 526 of the Civil Code of 1964 (they remain in force until the adoption of the relevant parts of the Civil Code and to the extent that they do not contradict the norms of the laws mentioned, see more about this in the book: Guev A.N. Commentary on civil legislation that was not included in parts one and two Civil Code Russian Federation. M.: INFRA-M, 2001. S. 1 - 262);

Other restrictions on the terms of use of intellectual property objects (for example, such terms are provided for in Articles 13, 43 of the Law on Authorship, Article 10 of the Law on the Legal Protection of IC Topologies, Article 6 of the Law on Computers for the exclusive rights of a legal entity to use property rights to a topology integrated circuits, computer programs) provided for by the norms of the current legislation;

The norms of the law applicable on the territory of the Russian Federation (for example, on the basis of international pacts, charters, charters, conventions, interstate and intergovernmental agreements and treaties);

The useful period of use specified in the agreement (for example, in a commercial concession agreement (Articles 1027 - 1040 of the Civil Code), in a license agreement);

c) in the event that it is impossible to determine the useful life of intangible assets (regardless of the reason), the taxpayer:

Independently determines the depreciation rates for intangible assets;

Establishes these norms for 10 years, but not more than the period of activity of the taxpayer (for example, if in memorandum of association LLC was provided that the company is created for a period of 5 years).

3. Analysis of paragraphs 3 and 4 of Art. 258 shows that:

a) for the purposes of taxation by corporate income tax (and no more), property (and not just fixed assets) is combined into 10 depreciation groups (mentioned in clause 3 of article 258);

b) paragraph 3 of Art. 258 introduced the concept of "non-durable property". This property has a useful life of 12 to 24 calendar months (inclusive). In practice, the question arose: can it be classified as short-lived property, the useful life of which is less than 12 months? Systematic interpretation of paragraphs 1, 3, 5 of Art. 258 and Art. 257 of the Tax Code shows that in a particular case this is possible.

The concept of "short-lived property" can be used only for the purposes of taxation by corporate income tax: in accounting and statistical accounting, this institution should not be used;

c) the internal classification of fixed assets included in one or another depreciation group is determined by the Government of the Russian Federation (and not by the State Statistics Committee of Russia or the Ministry of Finance of Russia, the Ministry of Taxation of Russia). In Art. 11 of Law N 110, the Government of the Russian Federation was instructed, before January 15, 2002, to approve the Classification of fixed assets included in the depreciation groups provided for in Art. 258 NK. From now on, it is necessary to be guided by the current legislation on depreciation, in particular the Uniform Depreciation Standards.

4. Describing the rules of paragraphs 5 and 6 of Art. 258, you need to pay attention to the following:

a) the rules of clause 5 apply only to fixed assets. In practice, questions arose:

Is there a contradiction between paragraphs 3, 6 of Art. 258 (that depreciable property (and not just fixed assets) is combined into 10 depreciation groups) and paragraphs 4 and 5 of Art. 258 (which deals only with depreciation of fixed assets)? Systematic interpretation of Art. 256 and 258 shows that the Tax Code distinguishes between the concept of "depreciable property" (it includes depreciation of both fixed assets and other property) and the concept of "depreciable fixed assets" (it refers only to the procedure for depreciation of fixed assets, the concept of which is legally defined in paragraph 1 article 257 of the Tax Code, see comments to it). Therefore, the contradictions between paragraphs 3, 6 (on the one hand) and paragraphs 4, 5 of Art. 258 (on the other hand) no: in one case we are talking on the depreciation of all property, and in the other - on the depreciation of only fixed assets;

Decision of the Supreme Court: Determination N VAS-14769/12, Collegium for Administrative Legal Relations, Supervision

The disputed property was sold by the company in 2009. However, the procedure for applying the depreciation bonus has changed since January 1, 2009 and is regulated by the provisions of Article 258 of the Tax Code of the Russian Federation (as amended by Federal Law No. 224-FZ of November 26, 2008). According to paragraph 4 of clause 9 of Article 258 of the Tax Code of the Russian Federation, in the event of sale earlier than five years after the commissioning of fixed assets in respect of which the depreciation bonus was applied, the depreciation premium amounts are subject to recovery and inclusion in the tax base ...

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Question: ... In accordance with paragraph 7 of Art. 258 of the Tax Code of the Russian Federation, a taxpayer acquiring used fixed assets, in order to calculate depreciation when calculating income tax, has the right to determine the depreciation rate, taking into account the useful life, reduced by the number of years of operation of fixed assets by previous owners. Does this rule if the useful life of fixed assets was determined incorrectly by the previous owner? (Expert consultation, 2009)

Question: In accordance with paragraph 7 of Art. 258 of the Tax Code of the Russian Federation in the edition effective from 01.01.2009, a taxpayer acquiring used fixed assets, in order to apply the straight-line depreciation method when calculating income tax, has the right to determine the depreciation rate for these objects, taking into account the useful life reduced by the number of years (months) of their operation by previous owners. Does this rule apply if the useful life of an item of fixed assets was determined incorrectly by the previous owner?
Answer: In accordance with paragraph 7 of Art. 258 of the Tax Code of the Russian Federation (as amended after the entry into force of the Federal Law of November 26, 2008 N 224-FZ (hereinafter - Law N 224-FZ)) an organization that acquires used fixed assets (including in the form of a contribution in the authorized (reserve) capital or in the order of succession in the reorganization of legal entities), in order to apply the straight-line depreciation method for these objects, the right to determine the depreciation rate for this property, taking into account the useful life, reduced by the number of years (months) of operation of this property by previous owners. At the same time, the useful life of these fixed assets can be defined as the useful life established by the previous owner of these fixed assets, reduced by the number of years (months) of operation of this property by the previous owner.
If the period of actual use of this fixed asset by the previous owners turns out to be equal to its useful life, determined by the Classification of fixed assets approved by the Government of the Russian Federation in accordance with Ch. 25 of the Tax Code of the Russian Federation, or exceeding this period, the taxpayer has the right to independently determine the useful life of this fixed asset, taking into account safety requirements and other factors.
The useful life is the period during which an item of fixed assets or an item of intangible assets serves to fulfill the objectives of the taxpayer's activity. 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 approved by the Government of the Russian Federation (clause 1 of article 258 of the Tax Code of the Russian Federation as amended by Law N 224-FZ).
These provisions come into force on January 1, 2009 (clause 1, article 9 of Law N 224-FZ).
Note that until 2009, a similar provision was contained in paragraph 12 of Art. 259 of the Tax Code of the Russian Federation.
The Plenum of the Supreme Arbitration Court of the Russian Federation in Resolution No. 53 of October 12, 2006 explained that the judicial practice of resolving tax disputes is based on the presumption of good faith of taxpayers and other participants in legal relations in the economic sphere. In this regard, it is assumed that the actions of the taxpayer, resulting in the receipt of tax benefits, are economically justified, and the information contained in the tax return and financial statements is reliable.
Paragraph 10 of this Decree establishes that the fact that a taxpayer's counterparty violates its tax obligations is not in itself proof that the taxpayer has received an unjustified tax benefit. A tax benefit may be recognized as unjustified if the tax authority proves that the taxpayer acted without due diligence and caution and he should have known about the violations committed by the counterparty, in particular, due to the relationship of interdependence or affiliation of the taxpayer with the counterparty.
Based on the foregoing, the taxpayer must request from the previous owner (previous owners) of the fixed asset object all the necessary primary documents, assess them for violations of the useful life of the used fixed asset object.
In the event that the existence of such violations is established, the taxpayer, in order to avoid obtaining unreasonable tax benefits, must determine the useful life of the fixed asset on his own, and in this case, the rule established by paragraph 7 of Art. 258 of the Tax Code of the Russian Federation (as amended by Law N 224-FZ), does not apply.
In addition, it seems that the taxpayer should fix this procedure in the accounting policy for tax purposes.
L.L. Gorshkova
Center for Accounting Methodology
and taxation
27.01.2009