Having considered the issue, we came to the following conclusion:
Equipment purchased for a sports ground (boom log, barriers, goals with a basketball truss, multi-level horizontal bars) can be set to OKOF code 330.32.30.15 “Gears, equipment and other equipment for sports or outdoor games; swimming pools and swimming pools for rowing." Such fixed assets should be accounted for on account 101 06 “Industrial and household inventory”.

Rationale for the conclusion:
Let us note that from 01.01.2018, budgetary institutions, for the purpose of accounting for fixed assets, apply the provisions of the federal accounting standard for public sector organizations “Fixed Assets”, approved by the Ministry of Finance of Russia dated December 31, 2016 N 257n (hereinafter referred to as the GHS “Fixed Assets”).
Objects are taken into account as part of fixed assets if the criteria established in clause 8 of the GHS “Fixed Assets” and Instruction No. 157n are met. In particular, the useful life of the objects must exceed 12 months; it is planned to obtain economic benefits or useful potential from the use of the object. The criteria for classifying objects as fixed assets are discussed in more detail in the material:. Fixed assets. Account 101 00 (for the public sector).
In 2018, when placing objects on the balance sheet, one should take into account the possibility of combining objects into one inventory object, recognized for accounting purposes as a complex of fixed assets. In accordance with clause 10 of the GHS “Fixed Assets”, such a complex can combine fixed assets with the same useful life and the cost of which is not significant.
What value is considered insignificant for the purpose of combining objects into one complex is established by the accounting policy of the institution. For example, in paragraph 4 of the Methodological Recommendations for the application of the GHS "Fixed Assets", communicated by the Ministry of Finance of Russia dated December 15, 2017 N 02-07-07/84237, it is established that in order to combine fixed assets into one inventory object (a set of fixed assets objects ) the accounting entity has the right, within the framework of the accounting policy, to determine that the criteria for classifying the cost of fixed assets as insignificant are the criteria established by the GHS "Fixed Assets" for calculating 100% depreciation upon commissioning.
In the situation under consideration, a budgetary institution purchased equipment for sports (boom log, barriers, goals with a basketball truss, multi-level horizontal bars). Such objects meet the criteria for inclusion in fixed assets. Moreover, the institution may decide to combine them into a complex of fixed assets while simultaneously meeting the following conditions:
- the useful life of the objects is the same;
- the cost of the items is not significant in accordance with the criterion established by the accounting policy.
That is, depending on the cost criterion of materiality chosen by the accounting policy, acquired objects can be accounted for as separate fixed assets or as one inventory item (a set of fixed asset objects). More information about the possible combination of objects into a complex can be found in. Group accounting of fixed assets (for the public sector).
In order to determine the type of property (in particular, machinery and equipment, production and business equipment, etc.) in relation to fixed assets, authorized officials of the institution need to determine the OKOF code for specific objects (Instructions No. 157n).
Currently, OKOF is determined in accordance with the All-Russian Classifier of Fixed Assets OK 013-2014 (SNS 2008), adopted and put into effect on January 1, 2017 by Rosstandart dated December 12, 2014 N 2018-st (hereinafter referred to as OKOF OK 013-2014).
According to Amendment N 5/2018, adopted and introduced by Rosstandart dated 05/08/2018 N 225-st, from July 1, 2018, OKOF OK 013-2014 included codes 330.32.30.14 “Parameters, inventory and equipment for physical education, gymnastics and athletics, classes in gyms, fitness centers" and 330.32.30.15 "Other equipment, implements and equipment for sports or outdoor games; swimming pools and rowing pools."
Since in this situation the equipment is installed on an outdoor site, it can be assigned OKOF code 330.32.30.15. The specified code belongs to the OKOF grouping “Other machinery and equipment, including household equipment, and other objects.” According to the Introduction to OKOF OK 013-2014, this group includes household equipment, that is, items not directly used in the production process, as well as production equipment, that is, technical items that are involved in the production process, but cannot be classified as equipment or structures.
The objects in question (boom log, barriers, goals with a basketball truss, multi-level horizontal bars) are not machines and equipment or structures. Accordingly, their accounting should be carried out as part of production and business inventory in account 101 06. If the property is classified as particularly valuable, then analytical account 101 26 “Production and business inventory - particularly valuable movable property of the institution” will be used. If the property is not classified as particularly valuable, then account 101 36 will be used to account for it.
Thus, equipment purchased for a sports field (boom log, barriers, goals with a basketball truss, multi-level horizontal bars) can be set to OKOF code 330.32.30.15 “Other equipment, implements and equipment for sports or outdoor games; swimming pools and rowing pools." Such fixed assets should be accounted for on account 101 06 “Industrial and household inventory”.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Suldyaykina Valentina

The answer has passed quality control

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

Question:

The company is constructing a mining and metallurgical plant in an area equated to the regions of the Far North. The majority of the Company's employees work on a rotational basis. Employees live in the Administration and Hotel building, which also houses office space and a canteen. The building was redeveloped - the area of ​​office space and living rooms was increased, and to ensure normal working and rest conditions for employees, a gym was equipped, which was equipped with sports equipment (simulators). Showers, a sauna, and a billiard table were also installed in the gym area. There is no leisure infrastructure in the staff residence village.

According to the direct transition key from OKOF OK 013-94 to OKOF OK 013-2014 (SNS 2008), for sports equipment (code 16 3693000 according to OKOF OK 013-94), code OKOF 220.42.99.12 (Facilities for sports and recreation) was selected, depreciation group – second (property with a useful life of more than 2 years up to 3 years inclusive).

1. Can depreciation of the building, including the gym, as well as depreciation of the gym equipment (exercise machines, shower room with showers, sauna) be taken into account as expenses for income tax purposes?

2. Is OKOF code 220.42.99.12 selected correctly, taking into account the fact that exercise equipment and other sports equipment are not structures and are classified in the OS group “Industrial and household equipment”?

Answer:

The possibility of recognizing in the income tax base expenses for depreciation of premises and equipment of a gym is a controversial issue. According to the Ministry of Finance and tax authorities, such expenses are not taken into account for tax purposes. However, there are court decisions in which the court supported the taxpayer, allowing similar expenses to be taken into account. In this case, you need to make your own decision regarding this tax risk, taking into account all the objective factors available to you.

Instead of OKOF code 220.42.99.12 for exercise equipment and other sports equipment, it is recommended to use code 330.32.30.14 “Gears, inventory and equipment for physical education, gymnastics and athletics, classes in gyms, fitness centers.”

Rationale:

In accordance with the norms of labor legislation, the employer is obliged to finance measures to improve labor conditions and safety in the amount of at least 0.2% of the amount of costs for the production of products, works, and services (Article 226 of the Labor Code of the Russian Federation).

A typical list of activities annually implemented by the employer at the expense of these funds is approved by Order of the Ministry of Health and Social Development of Russia dated March 1, 2012 No. 181n. According to paragraph 32 of this list, the employer can purchase, maintain and update sports equipment, as well as install new or reconstruct existing premises for sports. The document states that a specific list of measures to improve labor conditions and safety is determined by the employer based on the specifics of its activities.

According to most experts, these expenses can be taken into account for profit tax purposes as expenses caused by the direct requirements of labor legislation. However, we note that in this case there are still significant tax risks.

The fact is that when calculating the tax base for income tax, income is reduced by the amount of expenses incurred, with the exception of expenses listed in Article 270 of the Tax Code of the Russian Federation. And according to clause 29 of Article 270 of the Tax Code of the Russian Federation, expenses for paying employees for classes in sports sections, for paying for goods for personal consumption of employees, as well as other similar expenses made in favor of employees are not taken into account for tax purposes. As a rule, inspectors give priority to this norm, considering expenses for the physical fitness of employees that are not due to their direct work responsibilities as not taken into account for profit tax purposes on the basis of clause 29 of Article 270 of the Tax Code of the Russian Federation. The fact that the need to make such expenses is due to the requirements of labor legislation, in their opinion, does not prevent their exclusion from the tax base.

The Ministry of Finance has also repeatedly spoken out against accounting for such expenses for tax purposes. Thus, the Letter No. 03-03-06/1/56736 dated November 11, 2014 states that, in the opinion of the department, expenses for implementing measures for the development of physical culture and sports are not taken into account when calculating corporate income tax. At the same time, the letter contained a reference to the aforementioned paragraph 32 of the List of Standard Activities, from which it follows that, in the opinion of experts from the Ministry of Finance, the mention of relevant expenses in the Standard List of Activities does not guarantee the ability to take them into account for tax purposes. And the Letter dated December 16, 2016 No. 03-03-06/1/75464 states that events related to physical education and sports activities for employees are carried out outside working hours and are not related to the production activities of the organization’s employees, therefore these expenses, as well as other similar expenses incurred in favor of employees are expenses not taken into account when forming the tax base for corporate income tax. In this case, the norm of clause 29 of article 270 of the Tax Code of the Russian Federation is given priority over clause 7 of clause 1 of article 264 of the Tax Code of the Russian Federation, according to which other costs associated with production and (or) sales include, in particular, costs for ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation. The Ministry of Finance in the letter draws attention to the fact that such expenses, taken into account for tax purposes, must be directly related to the production activities of the organization’s employee.

Thus, claims from the tax authorities regarding the validity of recognizing in expenses the amounts of depreciation on the building in the part occupied by the gym and sports equipment cannot be excluded. There is a considerable probability that when checking, inspectors will rely on the literal content of the norm of paragraph 29 of Art. 270 of the Tax Code of the Russian Federation and will exclude these expenses from the tax base.

At the same time, judicial practice on this issue in a number of cases develops in favor of the taxpayer.

Thus, in the Resolution of the Federal Antimonopoly Service of the Moscow District dated December 13, 2010 No. KA-A40/15021-10, the possibility of taking into account for profit tax purposes expenses for the maintenance and operation of the premises of a health complex (gym with sports equipment, billiard room with a corner sofa and bar counter, room rest, showers, bathrooms, swimming pool, steam room). The tax authorities insisted on excluding expenses from the tax database, citing their economic unjustification and the absence in employment contracts of a reference to the provision by the employer of the employee of the specified premises for use for recreational purposes. It was also indicated that the nature of the production activities carried out by the company did not require, in order to ensure normal working conditions for employees, the allocation of separate premises for recreation and, accordingly, the incurrence of costs for the maintenance and operation of these premises. The judges supported the taxpayer, pointing out that the possibility of using the health center by employees was indicated in the Internal Labor Regulations, which were referenced in the employment contracts. The court also indicated that the employer’s obligation to provide normal working and rest conditions for employees is not related to any special nature of work or type of activity, and the legislation does not establish specific requirements for the equipment of premises for rest, psychological relief and sanitary services for workers.

In the Resolution of the Federal Antimonopoly Service of the Ural District dated 09/05/11 No. F09-5411/11, the court recognized that expenses in the form of depreciation of the premises equipped for a recreation room and psychological relief, as well as depreciable property (sports equipment, treadmills, billiard table, exercise bike) were taken into account by the taxpayer for profit tax purposes legally.

Thus, the inclusion in the tax base of depreciation amounts for the premises and equipment of the gym, in our opinion, is legal, but is associated with a high risk of claims from the tax authorities. At the same time, taking into account existing arbitration practice, there is a possibility of challenging such claims in court.

If you decide to take into account these expenses for tax purposes, we recommend stipulating in the employment or collective agreement the corresponding obligation of the employer to provide employees with certain working and living conditions during the shift period. If employees have the opportunity to use the gym premises during working hours, this day will make it possible to consider these expenses similarly to the costs of maintaining a relaxation room and psychological relief (an approach that can be seen in court decisions). The fact that there is no health infrastructure in the staff residence village may also become an additional argument in your favor for judges. However, before taking on these tax risks, we recommend that you first assess the costs of financial and other resources associated with possible legal proceedings and make a final decision based on its feasibility.

According to the current OKOF (put into effect by Order of Rosstandart dated December 12, 2014 No. 2018-st), code 220.42.99.12 is intended to reflect facilities for sports and recreation, incl. sports grounds for sports games, mainly outdoors, recreational facilities (golf courses, beach facilities, mountain shelters, park areas, etc.)

The explanations given in Table 1 of the document indicate that the “Structures” group includes engineering and construction projects erected using construction and installation works. A structure is a result of construction, which is a volumetric, planar or linear building system, having ground, above-ground and (or) underground parts, consisting of load-bearing, and in some cases, enclosing building structures and intended for performing various types of production processes, storing products, temporary stay of people, movement of people and goods.

Structures are objects firmly connected to the ground. Examples of structures include such objects as highways, streets, roads, railways, airfield runways; bridges, overpasses, tunnels; waterways, dams and other hydraulic structures; main pipelines, communication and power lines; local pipelines, mines and recreational, entertainment and leisure facilities. Equipment installed on a structure is not part of the structure and is classified in the appropriate groupings of machinery and equipment.

As you correctly noted, exercise machines and other sports equipment in a gym cannot be considered as structures for the purposes of the OKOF classification.

Order of the Federal Agency for Technical Regulation and Metrology dated May 8, 2018 No. 225-st introduced Change 5/2018 OKOF, which included new codes in OKOF, including code 330.32.30.14 “Parameters, inventory and equipment for physical education, gymnastics and athletics , classes in gyms, fitness centers.” This code belongs to the OKOF group “Machinery and equipment, including household equipment, and other objects”, the group “Other machines and equipment” and is currently more suitable for accounting for gym equipment.

When determining the depreciation group, you must first of all be guided by the approved Classification. Fitness equipment and sports equipment, according to the All-Russian Classifier of Fixed Assets, are included in section 16 3693000 - “Sports Equipment”, and this corresponds to the second depreciation group - property with a useful life of more than 2 years up to 3 years inclusive.

The rationale for this position is given below in the materials of the Glavbukh System

1. Recommendation: How to determine the period during which property will be depreciated in tax accounting

In tax accounting, depreciate property over its useful life.

Basic Rules

Determine the useful life of a fixed asset yourself using the following rules:*

• First of all, be guided by the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. In this document, fixed assets, depending on their useful life, are combined into 10 depreciation groups and arranged in ascending order of useful life (clause 3 of Article 258 of the Tax Code of the Russian Federation). To determine the useful life, find the name of the fixed asset in the Classification and see which group it belongs to;
• if the fixed asset is not indicated in the Classification, then establish its useful life based on the manufacturer’s recommendations and (or) technical specifications.

Such rules are established by paragraphs and Article 258 of the Tax Code of the Russian Federation.

If the fixed asset is not mentioned in the Classification, and there is no technical documentation for it, you can determine the depreciation group and useful life by submitting a corresponding request to the Ministry of Economic Development of Russia. Such recommendations are contained in the letter of the Ministry of Finance of Russia dated November 3, 2011 No. 03-03-06/1/711.*

In addition, in such situations, depreciation is allowed to be calculated according to uniform standards approved by Resolution of the Council of Ministers of the USSR of October 22, 1990 No. 1072. However, the legality of using these norms will most likely have to be defended in court. In arbitration practice there are examples of court decisions confirming the validity of this approach (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation dated January 11, 2009 No. VAS-14074/08, decisions of the Federal Antimonopoly Service of the West Siberian District dated May 5, 2012 No. A27-10607 /2011, Far Eastern District dated May 19, 2010 No. A16-1033/2009 and dated December 29, 2009 No. F03-5980/2009, Northwestern District dated September 15, 2008 No. A21-8224/2007).

Elena Popova,

State Advisor to the Tax Service of the Russian Federation, 1st rank

2. Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the Classification of fixed assets included in depreciation groups (as amended as of December 10, 2010)”

Second group
(property with a useful life of more than 2 years up to 3 years inclusive)

3. Resolution, Classifier of the State Standard of Russia dated December 26, 1994 No. 359, OK 013-94 “All-Russian Classifier of Fixed Assets (OKOF). OK 013-94 (codes 14 3010000 - 25 0004000) (as amended on April 14, 1998)"

If it is impossible to determine the OKOF code in the new classifier using the listed methods, then the institution should designate a conditional code for the fixed asset object that is remotely suitable in meaning for this fixed asset.
In any case, the determination of a specific OKOF code is based on the subjective judgment of institution officials.

Is it necessary to replace OKOF codes for fixed assets accepted for accounting before 01/01/2017?

In 2018, no official explanations were given regulating the replacement of OKOF codes for fixed assets accepted for accounting before 01/01/2017. However, institutions that have fixed assets and intangible assets must submit Form No. 11 (short), Form No. 11 (transaction), as well as a Property Tax Declaration to the territorial statistical bodies. One of the indicators of these forms is OKOF codes, therefore in 2018 it is still desirable to replace OKOF codes for fixed assets accepted for accounting before 01/01/2017.

Table of the most common OKOF codes

The main thing	Code according to OKOF OK 013-2014 (SNA 2008)
Microwave	330.28.93.15.120 - Equipment for industrial preparation or heating of food
Iron	330.28.94.21 - Equipment for washing, cleaning, wringing, ironing, pressing, dyeing, winding and similar methods of processing textile yarn and textile products; felt processing equipment
Fitness equipment	330.32.99.53.120 - Simulators for vocational training
Projection screen	330.26.70.17 - Flashlights; photographic enlargers; equipment for photo laboratories; negatoscopes, projection screens
Information Table
Thermometer	330.26.51.51 - Hydrometers, thermometers, pyrometers, barometers, hygrometers and psychrometers
Coffee machine	330.28.93.17.220 - Equipment for the preparation or production of beverages
Laminator	330.28.99.11.146 - Machines for film pressing
Dictaphone	330.28.23.12.120 - Devices for recording, copying and outputting data with the functions of handheld counting devices
Camouflage network
angle grinder	330.28.93.13.132 - Grinding and polishing machines
Theatrical scenery and props
Musical instruments	330.32.99.53- Instruments, equipment and models intended for demonstration purposes
Panel on the wall	330.32.99.53.190 - Other models, mock-ups and similar products for demonstration
Sun canopy	330.13.92.29.190 - Other finished textile products, not included in other groups
Educational literature	740.00.10.01 - Literary works
Office furniture	330.28.99.39.190 - Other special-purpose equipment, not included in other groups
Uninterruptable power source	320.26.30.11.190 - Other communication transmitting equipment with receiving devices, not included in other groups

Article prepared

* According to Order of the Ministry of Finance of the Russian Federation dated December 27, 2017 No. 255n “On amendments to the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n” from 01.01.2018 to reflect depreciation on the account 0 104 00 000 “Depreciation” subarticle 411 “Depreciation of fixed assets” of KOSGU applies.

When organizing sports and campfire sites, special attention should be paid to the safety of these facilities, compliance with all necessary requirements established by GOST and other regulatory documents.

In conclusion, we once again note the importance of the decisions of the commission on the receipt and disposal of assets in terms of determining the useful life of sports, fire pits and other leisure facilities. The assignment of property to one or another depreciation group affects the average annual value of the property and, consequently, the amount of property tax for organizations.