You will need
  • - classifier OKOF;
  • - classification of fixed assets included in depreciation groups;
  • - passport of the vehicle.
Select the classifier OKOF section "means of transport". Each position of the classifier includes a nine-digit decimal digital code, control number (CN) and the name of the asset. The control number is used for the protection codes of the classifier.
Define code in the qualifier for the purchased car. In some cases, to determine the code require additional information about the car: engine displacement (for passenger cars) and loading capacity (for trucks).
Open the classification of fixed assets included in depreciation groups. For the selected code OKOF find the depreciation group for your car. Install the useful life of the car within the limits established for the depreciation group.
If you purchased the car for any reason, you cannot assign the code for the classifier OKOF, determine the term of its useful use alone. The General rules of its determination set out in paragraph 20 of PBU 6/01 "Accounting of fixed assets". According to them, the organization may establish useful life based on technical documentation to the asset, and considering his condition.
Place your order for signature of the Director on the establishment of the useful life of the car. In order to be linked to lack of information on this asset in classifier OKOF. The same local normative act establishes the useful life, if the organization took a car to rent. In this case it will be equal to the period of the lease.
Install the useful life for a used car considering the time of its operation from the previous owner. To do this, subtract the useful life determined by the classification of fixed assets included in depreciation groups, the amount of time the actual operation of the vehicle from the previous owner.