The useful life is established by the organization when the fixed asset is taken into account for calculating and calculating depreciation. It is determined using the OKOF classifier (All-Russian Classifier of Fixed Assets) and taking into account the classification of fixed assets included in depreciation groups.
It is necessary
- - OKOF classifier;
- - classification of fixed assets included in depreciation groups;
- - vehicle passport.
Instructions
Step 1
Select the section "Means of transport" in the OKOF classifier. Each position of the classifier includes a nine-digit numeric decimal code, check number (CC) and the name of the fixed asset. The check number is used to protect the classifier codes.
Step 2
Determine the code in the classifier for the purchased vehicle. In some cases, to determine the code, additional information about the car is required: engine displacement (for cars) and carrying capacity (for trucks).
Step 3
Open the classification of the fixed assets included in depreciation groups. Find the amortization group for your car using the selected OKOF code. Set the useful life of the car within the limits established for this depreciation group.
Step 4
If for some reason the purchased car cannot be assigned a code according to the OKOF classifier, determine its useful life yourself. The general norms for its determination are established in clause 20 of PBU 6/01 "Accounting for fixed assets". In accordance with them, the organization has the right to establish the useful life, based on the technical documentation for the fixed asset, as well as taking into account its condition.
Step 5
Issue an order signed by the head of the establishment of the useful life of the car. The order must refer to the lack of information about this basic tool in the OKOF classifier. The same local normative act establishes the useful life if the organization rented a car. In this case, it will be equal to the car rental period.
Step 6
Set the useful life of a used vehicle based on the time it was used by the previous owner. To do this, subtract from the useful life, determined by the classification of fixed assets included in depreciation groups, the amount of time the car was actually used by the previous owner.
