of January 1, 2002 No. 1
About Classification of the fixed assets included in depreciation groups
According to article 258 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:
1. Approve the enclosed Classification of the fixed assets included in depreciation groups.
The specified Classification can be used for the purposes of financial accounting.
2. To represent to the Ministry of economic development and trade of the Russian Federation together with the interested federal executive bodies to the Government of the Russian Federation from the date of modification and amendments of the All-Russian qualifier of fixed assets of the offer on refining and amendment of Classification of the fixed assets included in depreciation groups in a month.
3. Determine that Classification of the fixed assets included in depreciation groups is applied since January 1, 2002.
Russian Prime Minister
M. Kasyanov
Approved by the Order of the Government of the Russian Federation of January 1, 2002 No. 1
|
OKOF code |
Name |
Note |
|
First group (all short-lived property with useful life from 1 year to 2 years inclusive) | ||
|
Machines and equipment | ||
|
320.26.30.11.190 |
The equipment communication transferring with intakes other, not included in other groups |
special sets of the tool for the telecommunication equipment and linearly - cable works; devices and the equipment for operational works in communication |
|
330.26.51.66 |
Tools, devices and machines for measurement or control which are not switched on in other groups |
the equipment and the service equipment for researches in wells |
|
330.28 |
The machines and the equipment which are not switched on in other groups |
the equipment for preparatory work in case of repair and servicing of operational wells |
|
330.28.1 |
Machines and general machinery |
the tool construction manual and mechanized |
|
330.28.12.12.120 |
Pneumomotors, rotary pneumoengines, pneumoturbines |
- |
|
330.28.13.1 |
Pumps for transfer of liquids; elevators of liquids |
pumps are condensate, nutritious and peskovy, soil, slurry |
|
330.28.13.24 |
Compressors air portable on wheel chassis |
- |
|
330.28.13.28 |
Compressors other |
- |
|
330.28.22.18 |
The weight lifting equipment transporting and handling other |
scraper belt conveyers portable; the equipment, the tool and devices, means of fixture for production and installation of ventilating and sanitary procurements and products; mechanisms, tools, devices, devices and devices for electroinstallation and commissioning on the equipment of industrial enterprises |
|
330.28.22.18.180 |
The materials handling equipment for rolling mills which is not included in other groups |
rolls steel rolling for bar-rolling, strip and sheet-rolling mills |
|
330.28.29 |
Machines and the general machinery other, not included in other groups |
the tool for metalworking and woodworking machines; diesels and diesel generators with the cylinder with a diameter over 160 mm (diesel and diesel generators boring) |
|
330.28.30 |
Machines and the equipment for rural and forestry |
tool, stock and means of small-scale mechanization of forestry and landscape application, forest management and taxation appointment |
|
330.28.41 |
Equipment metalworking |
tool diamond and abrasive |
|
330.28.92.1 |
Equipment for mining by underground method |
equipment for various methods of oil and gas extraction |
|
330.28.92.12.129 |
Equipment for driving of tunnels other |
jackhammers; krep driving mechanized; engines bottomhole and the tool rock cutting (for oil wells) (turbo-drills, drills, turbodolota, chisels, otklonitel, electrodrills, dilators, calibrators and other) |
|
330.28.92.12.130 |
Machines boring |
- |
|
330.28.92.12.190 |
Machines are driving others |
machines and equipment for charging and zaboyka of explosive wells; locks and the connecting ends to boring pipes; elements of configuration of bottom of boring column; locks boring for electrodrill; locks are boring special |
|
330.28.92.27.190 |
Machines others, self-propelled for mining |
the tool lovilny for accident elimination when drilling; tool and devices for kickoff of the second trunks; the tool boring (except rock cutting); the tool for screwing together - discrediting and deduction on the weight of pumping and compressor pipes and bars in case of repair of operational wells; the tool lovilny for operational wells; the tool for drilling of prospecting wells; the tool for the oil-field and prospecting equipment, other |
|
330.28.92.30.190 |
Machines for dredging and construction other, not included in other groups |
vibrators electric and pneumatic |
|
330.32.50 |
Tools and equipment medical |
the tool for the prosthetic industry |
|
330.32.50.50 |
Products are medical, including surgical, other |
tools medical |
|
Second group (property with useful life over 2 years to 3 years inclusive) | ||
|
Machines and equipment | ||
|
330.25.73.50 |
Casting molds; molding for casting of metals; casting trays; models foundry |
- |
|
330.26.51.66 |
Tools, devices and machines for measurement or control which are not switched on in other groups |
equipment for control of engineering procedures |
|
330.28 |
The machines and the equipment which are not switched on in other groups |
oil-field drilling equipment and prospecting |
|
330.28.13.1 |
Pumps for transfer of liquids; elevators of liquids |
pumps artesian and submersible |
|
330.28.22.11.190 |
The elevators which are not switched on in other groups |
elevators are mast construction |
|
330.28.22.14.125 |
Hoisting cranes of shooting type |
- |
|
330.28.22.18 |
The weight lifting equipment transporting and handling other |
grabs; devices and devices load gripping, equipment assembly, devices hinged for consolidation of soil, used in case of construction; portable belt conveyers with the rubberized tape |
|
330.28.22.18.180 |
The materials handling equipment for rolling mills which is not included in other groups |
rolls basic |
|
330.28.22.18.244 |
Lift trucks grinders of silo and rough forages |
machines for procurement of rough forages |
|
330.28.22.18.245 |
Stogometateli |
- |
|
330.28.22.18.390 |
The equipment hoisting-and-transport and handling other, not included in other groups |
feeders are tape stationary |
|
330.28.23.23 |
Other office appliances |
including personal computers and printers to them; servers of various performance; network equipment of local area networks; storage systems of data; modems for local networks; modems for high-level networks |
|
330.28.29.12 |
Equipment and installations for filtering or purification of liquids |
hydroclones one-case; batteries of hydroclones |
|
330.28.29.22.190 |
Devices mechanical for spraying, dispersion or spraying other, except agricultural |
feeders (without laboratory) |
|
330.28.30.51 |
Mowers (including the devices cutting for installation on the tractor) |
- |
|
330.28.30.52 |
Haymaking machines |
plyushchilka tractor; drag harrows tractor; rake horse and tractor; voroshilka; installations of artificial dosushivaniye of hay and the machine for procurement of rough forages others |
|
330.28.30.53 |
The press for straw or hay (including press sorters) |
- |
|
330.28.30.83 |
Equipment for preparation of forages for animals |
- |
|
330.28.30.86.110 |
The equipment for agricultural industry which is not switched on in other groups |
the equipment special technological for livestock production and forage production |
|
330.28.41.24.190 |
Machines for other types of processing of metals cutting |
the equipment is nonmechanized, the manual equipment for oxygen cutting of metals and replaceable machine cutting torches |
|
330.28.91.11.120 |
Ladles for metallurgical production |
- |
|
330.28.92.11 |
Elevators and conveyors of continuous action for underground works |
- |
|
330.28.92.12.190 |
Machines are driving others |
equipment for mining productions (machine boring, pneumatic impact tools, equipment hinged boring; machines and equipment for charging and zaboyka of explosive wells; equipment mine-rescue; equipment of mine automation, alarm systems and communications and other equipment) |
|
330.28.93.13.149 |
Other processing equipment for the formula-feed industry |
bunkers for dry and damp feeds |
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