GOVERNMENT OF THE RUSSIAN FEDERATION
ON THE CLASSIFICATION OF FIXED ASSETS,
INCLUDED IN DEPRECIATION GROUPS
In accordance with Article 258 of the Tax Code Russian Federation The Government of the Russian Federation decides:
1. Approve the attached Classification of fixed assets included in depreciation groups.
The paragraph became invalid as of January 1, 2017. - Decree of the Government of the Russian Federation of 07.07.2016 N 640.
2. The Ministry of Economic Development of the Russian Federation, together with the federal executive authorities concerned, shall submit proposals to the Government of the Russian Federation within one month from the date of making changes and additions to the All-Russian Classifier of Fixed Assets to clarify and supplement the Classification of Fixed Assets Included in Depreciation Groups.
(as amended by Decree of the Government of the Russian Federation of 07.07.2016 N 640)
3. Establish that the Classification of fixed assets included in depreciation groups is applicable from January 1, 2002.
Prime Minister
Russian Federation
M.KASYANOV
Approved
Government Decree
Russian Federation
dated January 1, 2002 N 1
CLASSIFICATION
FIXED ASSETS INCLUDED IN DEPRECIATION GROUPS
| First group cars and equipment |
| Second group cars and equipment Means of transport perennial plantings |
| Third group cars and equipment Means of transport |
| Fourth group Building Structures and transmission devices cars and equipment Means of transport Industrial and economic inventory worker cattle perennial plantings |
| Fifth group Building Structures and transmission devices cars and equipment Means of transport Industrial and economic inventory |
| Sixth group Structures and transmission devices Dwellings cars and equipment Means of transport Industrial and economic inventory perennial plantings |
| Seventh group Building Structures and transmission devices cars and equipment Means of transport perennial plantings Fixed assets not included in other groups |
| Eighth group Building Structures and transmission devices cars and equipment Vehicles Industrial and economic inventory |
| Ninth group Building Structures and transmission devices cars and equipment Vehicles |
| Tenth group Building Structures and transmission devices Dwellings cars and equipment Vehicles perennial plantings |
→
GOVERNMENT OF THE RUSSIAN FEDERATION
ON THE CLASSIFICATION OF FIXED ASSETS,
INCLUDED IN DEPRECIATION GROUPS
(as amended by Decrees of the Government of the Russian Federation of July 9, 2003 N 415,
dated 08/08/2003 N 476, dated 11/18/2006 N 697, dated 09/12/2008 N 676,
dated 24.02.2009 N 165, dated 10.12.2010 N 1011,
dated 06.07.2015 N 674)
| First group cars and equipment |
| Second group cars and equipment perennial plantings |
| Third group cars and equipment Means of transport Industrial and economic inventory |
| Fourth group Building Structures and transmission devices cars and equipment Means of transport Industrial and economic inventory worker cattle perennial plantings |
| Fifth group Building Structures and transmission devices cars and equipment Means of transport Industrial and economic inventory perennial plantings Fixed assets not included in other groups |
| Sixth group Structures and transmission devices Dwellings cars and equipment Means of transport Industrial and economic inventory perennial plantings |
| Seventh group Building Structures and transmission devices cars and equipment Means of transport perennial plantings Fixed assets not included in other groups |
| Eighth group Building Structures and transmission devices cars and equipment Vehicles Industrial and economic inventory |
| Ninth group Building Structures and transmission devices cars and equipment Vehicles |
| Tenth group Building Structures and transmission devices Dwellings cars and equipment Vehicles perennial plantings |
Classification of fixed assets included in depreciation groups— a regulatory document in which the types of fixed assets are divided into depreciation groups (10 depreciation groups).
The classification of fixed assets included in depreciation groups was approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1.
The document is updated regularly. An overview of the changes is at the end of this article.
The classification of fixed assets included in depreciation groups is a document on the basis of which the useful life of fixed assets, the rate and amount of depreciation are determined. This document was approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1 and has been applied since January 1, 2002.
The classification of property, plant and equipment is used for corporate income tax. This is directly indicated by paragraph 1 of Art. 258 of the Tax Code of Russia (TC RF).
The classification of fixed assets is a classifier of types of fixed assets, grouped into 10 depreciation groups.
For each type of fixed assets in the Classification, the OKOF code (All-Russian Classifier of Fixed Assets), name and note are indicated.
Within the depreciation groups, fixed assets are grouped into subgroups - Machinery and equipment, Means of transport, Buildings, Dwellings, Plantings perennial, Livestock working.
Depreciable property is consolidated into the next ten depreciation groups(Clause 3, Article 258 of the Tax Code of Russia):
Example
The organization purchased a passenger car with an engine capacity of 2.5 liters.
To define a depreciation group, you need to find the corresponding type of fixed asset in the Classifications list.
To the 3rd depreciation group fixed assets include (useful life over 3 and up to 5 years):
Passenger cars (OKOF code 310.29.10.2).
To the 4th depreciation group fixed assets include (useful life over 5 and up to 7 years):
Vehicles for transporting people, other vehicles (small class cars for the disabled, OKOF code 310.29.10.24)
To the 5th depreciation group fixed assets include (useful life over 7 and up to 10 years):
Vehicles for the transportation of people, other passenger cars of a large class ((with an engine capacity of more than 3.5 liters) and a higher class, OKOF code 310.29.10.24).
Accordingly, a passenger car with an engine capacity of 2.5 liters. belongs to the third depreciation group. The useful life of such a car can be set from 3 years and 1 month to 5 years.
Features of taxation of depreciation groups
1) According to the property tax of organizations, the objects of fixed assets included in first or second depreciation group in accordance with the Classification of fixed assets approved by the Government of the Russian Federation (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation). The property of other depreciation groups may be subject to property tax (clause 25, article 381, article 381.1. of the Tax Code of the Russian Federation, see Corporate property tax).
2) For fixed assets related to 1-2 and 8-10 depreciation groups a depreciation premium of no more than 10% may be applied (see Depreciation premium, clause 9, article 258 of the Tax Code of the Russian Federation).
3) For fixed assets related to 3-7 depreciation groups a depreciation premium of no more than 30% may be applied (see Depreciation premium, clause 9, article 258 of the Tax Code of the Russian Federation).
4) By fixed assets 3-7 cushioning groups the Investment tax deduction may apply (Article 286.1. of the Tax Code of the Russian Federation).
5) The increased depreciation rate of 3 (for corporate income tax) for the leased asset does not apply to fixed assets related to 1 - 3 depreciation groups(clause 2, article 259.3. of the Tax Code of the Russian Federation, see Increased depreciation rate).
6) Taxpayers have the right to apply an increased depreciation factor of 2 (for corporate income tax) in respect of depreciable fixed assets included in 1 - 7 depreciation groups and produced in accordance with the terms of a special investment contract (clause 6, clause 1, article 259.3 of the Tax Code of the Russian Federation, Participants in special investment contracts).
7) In relation to buildings, structures, transmission devices 8 - 10 cushioning groups only the straight-line depreciation method (for corporate income tax) can be applied. The non-linear depreciation method cannot be applied to such assets (Clause 3, Article 259 of the Tax Code of the Russian Federation, see Non-linear depreciation method).
Depreciation groups of some fixed assets
Laptop
Printer belongs to the Second depreciation group ➤ More
Personal Computer belongs to the Second depreciation group ➤ More
Server belongs to the Second depreciation group ➤ More
Multifunction devices (MFPs) belong to the Third depreciation group ➤ More
Office furniture belongs to the Fourth depreciation group ➤ More
Cars belong to depreciation groups depending on their type.
Most of cars refers to the 3rd depreciation group of fixed assets ➤ More
Trucks belong to depreciation groups depending on their carrying capacity and type. Most of them belong to the 3rd - 5th depreciation groups. ➤ More
Building belong to 4 - 10 depreciation groups depending on their type ➤ More
Not all types of property, plant and equipment can be found in the Classification. For those types of fixed assets that are not specified in depreciation groups, the useful life is set by the taxpayer in accordance with specifications or manufacturers' recommendations (clause 6, article 258 of the Tax Code of Russia).
It should be noted that the All-Russian Classifier of Fixed Assets (OKOF) is more detailed and detailed than the Classification of Fixed Assets Included in Depreciation Groups. So, in the Classification, often groups of fixed assets are indicated up to the class level. In OKOF, fixed assets are indicated to a more detailed level - to the type. Therefore, as a rule, in order to determine the depreciation group and, accordingly, the depreciation rate, you must first determine the OKOF code of a specific fixed asset, and then, based on the OKOF code, determine the depreciation group according to the classification of fixed assets included in depreciation groups.
Example*
We determine the depreciation group of the purchased household air conditioner. There is no such object in the Classification of fixed assets included in depreciation groups (since there are enlarged groups of fixed assets).
In OKOF we find under the code 16 2930274 "Household air conditioners".
In the Classification of fixed assets included in depreciation groups, the group of fixed assets with the code 16 2930000 "Household appliances" belongs to the third depreciation group. This means that the household air conditioner belongs to the third depreciation group.
* example is given for OKOF version before 01/01/2017.
Using the Asset Classification in Accounting
Until January 1, 2017, paragraph 2 of clause 1 of Decree of the Government of the Russian Federation of 01.01.2002 N 1 directly indicated the possibility of applying the classification in accounting:
“This Classification may be used for the purposes accounting.»
But, this paragraph was excluded from 01/01/2017 by Decree of the Government of the Russian Federation of 07/07/2016 N 640. Accordingly, from 01/01/2017 in accounting, when establishing useful lives, the rules established by regulations on accounting.
Overview of changes that have been made to the Classification of property, plant and equipment included in depreciation groups
Decree of the Government of the Russian Federation of April 28, 2018 N 526 "On Amendments to the Classification of Fixed Assets Included in Depreciation Groups"
05/04/2018 on the official Internet portal of legal information pravo.gov.ru.
Beginning of the document: 12.05.2018
In accordance with paragraph 2, the document applies to legal relations that arose from January 1, 2018.
The essence of the changes:
The subsections "Constructions and transmission devices" of the Classification for 3-10 depreciation groups have been substantially corrected. Minor adjustments for subsections "Machinery and equipment" (depreciation groups 2, 9).
The changes take into account the industry-specific features of the equipment used in the oil industry, sea and river fleet, railways and other industries.
Decree of the Government of the Russian Federation of 07.07.2016 N 640 "On Amendments to the Decree of the Government of the Russian Federation of January 1, 2002 N 1"
First official publication: 07/12/2016 on the official Internet portal of legal information pravo.gov.ru.
Beginning of the document: 01.01.2017
The essence of the changes:
IN new edition new codes of the new OKOF classifier are indicated, which is applied from 01/01/2017 - the All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008). The changes are not only technical. Many positions of the Classification have been significantly updated. So, many new positions appeared and the classifier positions that were used until 2017 were removed.
The changes are large-scale and their significance is related to the fundamental differences between the old version of OKOF and its new version applied since 2017.
Historical reference
The classification of fixed assets included in depreciation groups was put into effect on January 1, 2002 by Decree of the Government of the Russian Federation of 01.01.2002 N 1 (clause 3).
Prior to January 1, 2002, the term "depreciation rate" was used instead of the term "depreciation group". From January 1, 1991 to January 1, 2002, the Uniform norms of depreciation charges for the full restoration of fixed assets of the national economy of the USSR were applied, approved. Decree of the Council of Ministers of the USSR of October 22, 1990 N 1072.
The current Classification is, in general, more beneficial to taxpayers, as its useful life is on average 30% shorter than the previous Uniform Rules (which leads to faster write-offs).
Video
Depreciation group
Additionally
Decree of the Government of the Russian Federation of 01.01.2002 N 1 “On the Classification of Fixed Assets Included in Depreciation Groups”
Materials on the topic "Depreciation group"
Does the change in the new classification of property, plant and equipment, applied from January 1, 2017, affect the useful lives of already registered items of property, plant and equipment?
All-Russian classifier of fixed assets (OKOF) OK 013-2014 (SNA 2008)
Which depreciation group does the asset belong to? (question answer)
How to determine the depreciation group by the OKOF code?
Depreciation group
Useful life
Classification of fixed assets included in depreciation groups on base.garant.ru
Classification of fixed assets included in depreciation groups on base.consultant.ru
Classification of fixed assets included in depreciation groups on klerk.ru
Decree of the Government of the Russian Federation of 07.07.2016 N 640 "On Amendments to the Decree of the Government of the Russian Federation of January 1, 2002 N 1" (consultant.ru)
GOVERNMENT OF THE RUSSIAN FEDERATION ON THE CLASSIFICATION OF FIXED ASSETS,
INCLUDED IN DEPRECIATION GROUPS
INCLUDED IN DEPRECIATION GROUPS
Decrees of the Government of the Russian Federation of 09.07.2003 N 415,
dated 08/08/2003 N 476, dated 11/18/2006 N 697, dated 09/12/2008 N 676,
dated 24.02.2009 N 165, dated 10.12.2010 N 1011,
dated 06.07.2015 N 674)
In accordance with Article 258 of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:
1. Approve the attached Classification of fixed assets included in depreciation groups. This Classification may be used for accounting purposes.
2. The Ministry of Economic Development and Trade of the Russian Federation, together with the federal executive authorities concerned, shall submit proposals to the Government of the Russian Federation within one month from the date of introduction of amendments and additions to the All-Russian Classifier of Fixed Assets to clarify and supplement the Classification of Fixed Assets Included in Depreciation Groups.
Establish that the Classification of fixed assets included in depreciation groups is applied from January 1, 2002.
Prime Minister
Russian Federation
M.KASYANOV
Approved
Government Decree
Russian Federation
dated January 1, 2002 N 1
CLASSIFICATION
FIXED ASSETS INCLUDED IN DEPRECIATION GROUPS
(as amended by Decrees of the Government of the Russian Federation of July 9, 2003 N 415,
dated 08.08.2003 N 476, dated 11/18/2006 N 697,
dated 12.09.2008 N 676, dated 24.02.2009 N 165, dated 10.12.2010 N 1011,
dated 06.07.2015 N 674)
| First group cars and equipment |
| Second group cars and equipment perennial plantings |
| Third group Structures and transmission devices cars and equipment Means of transport Industrial and economic inventory |
| Fourth group Building Structures and transmission devices cars and equipment Means of transport Industrial and economic inventory worker cattle perennial plantings |
| Fifth group Building Structures and transmission devices cars and equipment Means of transport Industrial and economic inventory perennial plantings Fixed assets not included in other groups |
| Sixth group Structures and transmission devices Dwellings cars and equipment Means of transport Industrial and economic inventory perennial plantings |
| Seventh group Building Structures and transmission devices cars and equipment Means of transport perennial plantings Fixed assets not included in other groups |
| Eighth group Building Structures and transmission devices cars and equipment Vehicles Industrial and economic inventory |
| Ninth group Building Structures and transmission devices cars and equipment Vehicles |
| Tenth group Building Structures and transmission devices Dwellings cars and equipment Vehicles perennial plantings |
Beresneva Natalia,
Legal Counsel of Telecom-Service IT Group of Companies
On January 1, 2002, Chapter 25 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation) came into force, which regulates the procedure for calculating income tax by organizations. New chapter brought a lot of grief and inconvenience to taxpayers. Despite the fact that after the entry into force of Chapter 25 of the Tax Code of the Russian Federation, it was revised, in particular, changes were made federal law RF dated May 29, 2002 No. 57-FZ, a lot of questions remain on the application of certain norms. One of the most urgent for taxpayers is the issue of tax accounting for depreciable fixed assets acquired before the entry into force of Chapter 25 of the Tax Code of the Russian Federation, that is, before January 1, 2002. Art. 322 of the Tax Code of the Russian Federation.
In the light of recent amendments to Art. 322 prescribes for fixed assets* put into operation before January 1, 2002, for the purposes of tax accounting, to establish the useful life as of January 1, 2002 in accordance with the classification of fixed assets determined by the Government of the Russian Federation. We note right away that it is necessary to establish the useful life for old fixed assets in accordance with Decree of the Government of the Russian Federation of January 1, 2002 No. 1 (hereinafter referred to as Decree No. 1), which approved the classification of fixed assets included in depreciation groups, is necessary only for tax accounting purposes . Depreciation for accounting purposes on such fixed assets is calculated in the same manner as established at the time of commissioning of the said fixed assets. The use of this classification for accounting purposes is possible only for fixed assets acquired after 01/01/2002 (and provided that the specified procedure is provided for by the accounting policy of the organization).
So, the first step for the purposes of tax accounting of old fixed assets is to establish the useful life in accordance with Resolution No. 1. The organization sets the useful life independently within the terms established for each depreciation group. So, for example, computers and printing devices are included in the third depreciation group and are property with a useful life of 3 to 5 years inclusive. Accordingly, the entity can set the useful life from 37 months to 60 inclusive.
The useful life is the period during which an object of fixed assets or an object of intangible assets serves to fulfill the goals of the taxpayer's activities (Article 258 of the Tax Code of the Russian Federation).
The second step is to determine the remaining useful life, since for old fixed assets from January 1, 2002, for the purposes of tax accounting, the depreciation rate is determined based on the remaining useful life according to the rules of paragraph 5 of Art. 259 - for a non-linear method, paragraph 4 of Art. 259 of the Tax Code of the Russian Federation - for the linear method of depreciation.
At this stage, problems arise due to the many options of opinion about what is considered the remaining useful life. It should be noted that the Tax Code of the Russian Federation did not establish how to calculate the remaining useful life.
At present, there are three points of view on this matter.
We believe that the third point of view does not withstand any criticism. Supporters of this view argue that since there was no tax accounting before January 1, 2002, the time limits established by Decree No. 1072 must be applied accordingly.1. The remaining useful life is obtained by subtracting from the useful life established in accordance with Decree of the Government of the Russian Federation No. 1 the period during which the fixed asset has already been actually used (actually depreciated)**.
2. The point of view of tax officials of individual inspections. The remaining useful life is equal to the useful life calculated in accordance with Decree of the Council of Ministers of the USSR dated October 22, 1990 No. 1072 (hereinafter - Decree No. 1072), minus the period of actual use (actual depreciation) of the fixed asset **.
3. The third point of view, in our opinion, is not justified at all. The remaining useful life is equal to the useful life under Decree No. 1 minus the useful life established in accordance with Decree No. 1072. That is, the actual useful life is the period established earlier during commissioning under Decree No. 1072. And if take into account that, as a rule, the terms under Decree No. 1072 are longer than the periods calculated in accordance with Decree No. 1 - almost all fixed assets fall into a separate depreciation group according to the residual value, which for tax purposes is subject to inclusion in expenses evenly over the established period , but not less than 7 years from January 1, 2002
But excuse me, even before the adoption of Chapter 25 of the Tax Code of the Russian Federation, the tax department clearly distinguished between the period of actual operation (use) and the useful life calculated on the basis of depreciation rates established by Decree No. 1072. This can be seen in the Letter of the Ministry of Taxes of September 11, 2000 No. VG -6-02/731, where the Tax Ministry explained the procedure for calculating depreciation, taken into account for tax purposes, on acquired fixed assets that were in operation. Thus, the expected useful life of the new owner of fixed assets was determined in the Letter by subtracting the useful life calculated for new fixed assets under the rules of Decree No. 1072 from the period of their actual operation. It can be seen from the Letter that the period of actual operation and useful life under Decree No. 1072 are far from being identical.
Chapter 25 of the Tax Code of the Russian Federation also does not identify the useful life and the actual life (use). This also follows from paragraph 12 of Art. 259 of the Tax Code of the Russian Federation and Art. 322. Neither the Tax Code of the Russian Federation, nor other laws indicate that, for the purposes of accounting for old fixed assets, the useful lives calculated under Decree No. 1072 are called actual service lives.
If you turn to explanatory dictionary Russian language Ozhogova S.I. and Shvedova N.Yu., "actual" means reflecting the actual state of something, corresponding to the facts.
"Fact" - a real, quite real event, phenomenon; what really happened, is happening, exists. Thus, based on the rules of the Russian language, the phrase "actual useful life" means the period during which the fixed asset was actually used. The period corresponding to the facts of use, respectively, the period during which the use actually took place. The fact of use does not depend on the change of laws. As such, it existed on the date of entry into force of Chapter 25 of the Tax Code of the Russian Federation. While the periods calculated from Decree No. 1072 are the periods during which it is possible to write off the cost of a fixed asset by applying the depreciation rates established in Decree No. 1072.
As for the second point of view regarding the determination of the remaining useful life, it also raises many questions. If we determine the remaining useful life by subtracting from the useful life calculated in accordance with Decree No. 1072 the period of actual use (which is equal to the period during which depreciation was charged - clause 1 of article 322 of the Tax Code of the Russian Federation), then the question arises, Why did the legislator even need to introduce Art. 322 if depreciation continues to accrue in the same order.
For old fixed assets, for the purposes of tax accounting, the useful life was not established at all. For Chapter 25 of the Tax Code of the Russian Federation, old fixed assets are some objects that must be taken into account. And Art. 322 shows how to take to tax accounting these undefined objects. P. 1, Art. 322 requires the taxpayer to independently determine the useful life, taking into account Government Decree No. 1. Accordingly, the legislator clearly expressed his will: when accepting old fixed assets for tax accounting, the period is set according to the new Decree. Decree No. 1072 has nothing to do with tax accounting. Indeed, once these were the norms according to which depreciation was charged when calculating income tax. But this was a tax with completely different rules.
Accordingly, in order to calculate the amount of depreciation accrued for one month on a fixed asset, we have the following information: the useful life established taking into account Resolution No. 1, the residual value of the fixed asset, the actual period of use. It remains to determine the remaining useful life, which is equal to the difference between the useful life and the period of actual use (actual depreciation period).
Example. The organization owns a computer, the initial cost of which is 15,000 rubles. The actual useful life of the computer is 36 months as of January 1, 2002. Organization in accordance with Art. 322 set the useful life in accordance with Decree No. 1 to be 60 months (depreciation group 3). The depreciation rate under Decree No. 1072 for this property is 10% per year, respectively, the useful life arising from Decree No. 1072 is 10 years.
The amount of accrued depreciation as of 01/01/2002 is (linear method):
0.1/12 months*15000 rubles*36 months=4500 rubles
Residual value as of 01.01.2002:
15000 rub. - 4500 rub. = 10500 rubles.
Remaining useful life (point of view #1):
60 months - 36 months = 24 months
The amount of depreciation according to Art. 322 and Art. 259 p. 4 based on the residual value and the remaining useful life (linear method):
Depreciation per month = 10500 rubles. / 24months * 100% / 100% = RUB 437.50
If we proceed from the calculation procedure followed by the supporters of opinion No. 2, then depreciation should be calculated based on the residual value of 10,500 rubles. and remaining useful life of 120 months. - 36 months = 84 months
Accordingly, the monthly depreciation is 10800 rubles. / 84 months * 100% / 10% = RUB 128.57
That is, the fixed asset is written off 3.5 times slower.
Considering all these approaches, the taxpayer will have to finally decide which point of view suits him best. Of course, the tax authority will suit the option of smearing the residual value for as long as possible. But the taxpayer has protection under Art. 3, Clause 7, Part 1 of the Tax Code of the Russian Federation, namely: "All unavoidable doubts, contradictions and ambiguities in acts of legislation on taxes and fees shall be interpreted in favor of the taxpayer (payer of fees)". The Tax Code of the Russian Federation did not clearly define what he means by the period of actual use, by the remaining useful life, respectively, no matter how the taxpayer sets these periods - on the basis of Art. 3, paragraph 7, the court must accept the actions of the taxpayer as correct.
* In this article, we did not consider fixed assets, the initial cost of which is up to 10,000 rubles. inclusive.
** It remains unclear the question of from what moment to count the beginning of the period of actual use: from the moment of commissioning or from the moment of depreciation start. As you know, and according to PBU "Accounting for Fixed Assets", approved by Order of the Ministry of Finance dated March 30, 2001 No. 26n, paragraph 21 and in accordance with the Tax Code of the Russian Federation (Article 259), depreciation begins on the 1st day of the month following the month, in which this facility was put into operation. In our opinion, when calculating the period of actual operation (use) under Art. 322, it is necessary to build on the actual depreciation period. This conclusion allows us to make the last paragraph of paragraph 2) of paragraph 1 of Art. 322 of the Tax Code of the Russian Federation, which clarifies the concept of "actual period of use" as "actual depreciation period". Moreover, the calculation of the period from the moment of commissioning makes it difficult to calculate the depreciation rate, since its calculation is carried out from the terms established in months. Rounding up rules full month not installed. For two persons who have purchased the same fixed assets of the same value, and whose residual value as of January 1, 2002 is the same, depreciation rates may differ if we consider the period of actual use from the date of commissioning.
The birthday number 6 remains unsurpassed. Nature is honest, frank, reliable. The views are progressive, but with a desire to create a name for themselves, to achieve the respect and location of others, to maintain peace and tranquility among friends, to improve their living conditions.
You literally radiate optimism and cheerfulness.
This number is considered one of the happiest, since it is the sum of its divisors: 6 \u003d 1 + 2 + 3. People of the number 6 are harmonious and balanced, have confidence, although sometimes they are too stubborn. They are very romantic and amorous, their interests are usually focused on home and family. They are inherent good taste, they are very conducive to themselves, easily converge with other people.
The lucky day of the week for the number 6 is Friday.
Your planet is Venus.
Advice:
Justifying the work or position entrusted to you, you are satisfied with what you have achieved and do not strive for the heights of a career or fame. In this you are sometimes hindered by complacency and complacency. The mask of dispassion does not suit you, because it does not cause great sympathy and gives reason to suspect hypocrisy.
Important:
Home, family; activities that require patience.
Six betrays a person inactive, inert, loving home comfort. It harmonizes relations with the outside world, but can develop laziness and unscrupulousness, makes a person non-conflict, but at the same time makes him work hard and hard. The number patronizes physicians, laboratory workers, jewelers, designers, animators, museum workers and collectors.
Love, sex.
These people tend to be very sexy. However, they are by no means universally loved. Material consideration plays a very important role in their choice of partner. If there is no sexual compatibility and mutual love between spouses, this will become a source of disappointment and even a break in relations.
They should be more open in expressing their feelings and affection. Then they will be more attracted to partners who will actually love them for who they are, and not for who they seem to be.
Birth number for a woman
Birth number 6 for a woman Outwardly, she seems imperturbable, coldish and even aloof, but under this lies sensuality and sexuality. In her youth, she is often naive, sentimental and shy. As an adult, it becomes reasonable. Dreamy, has a rich imagination and high intuition. Can be soft, timid, modest or seductive, flirtatious, playful. Her unpredictability gives her a special appeal. Prone to romantic relationships. Cherish every moment of love. With all my heart and soul I give myself to my feeling. She needs a sensitive and responsive partner, only such a person will make her happy. She does not tolerate half-heartedness in relationships: all or nothing. Wants to love and be loved, and to the end. Can be short-tempered and touchy. She wants security, understanding and care. Although she herself is able to withstand any life storms. Parting with a partner, he tries to maintain friendly relations. Marriage and children are top priorities. Chooses a husband who is equal in social status and with similar interests. Relations with relatives are of paramount importance to her, and she devotes a lot of time and effort to them.Birth number for a man
Birth number 6 for a man Such a man is obligatory, hardworking and reliable. Strives for stable relationships. Loves, selflessly surrendering to feelings. Easily vulnerable, prefers to give more than take. He sees the advantages and disadvantages of both the partner himself and the prospects for his relationship with him. His emotions are most fully expressed in the field of relationships, and he seeks to find a faithful, understanding companion. He can be a sincere and deeply devoted partner. His need for sensual love implies first of all the body, and then the soul. Able to adapt well to changing circumstances. If he is respected as a person, he feels confident, otherwise he changes his partner. He is very attached to his mother, and his wife has to win a place for herself in his life. He does not like innovations, observes many conventions. Has a heightened intuition. Home and family are the main thing for him. big problem in relationships is increased resentment, sensitivity to criticism and condemnation of others. Can be pedantic, demanding of others. He needs to forgive other people for their shortcomings, to value their virtues more. It is better to find a companion with similar professional interests, of your own circle, so that his friends like her, but do not stand higher in social status.Birth number 1
People born on the 1st are highly creative and inventive natures. They firmly believe in their views and have great power of persuasion. They do not like restrictions and unsolicited advice, as well as any interference in their affairs, so they prefer to work alone, independently of others. They can be dictatorial.
These people have tremendous determination and willpower, but can sometimes be stubborn and wayward. The main emotion is excessive ambition, they can direct all their mental abilities to their implementation. Emotional infatuation, as a rule, is transient, secondary, almost always subordinated to the satisfaction of their ambitions. They demand submission to themselves, humility, so their marriage is far from always successful.
These people show firm determination and stamina, do not give up on what they have planned. If this is moderated by the prudence that is inherent in them, then this can lead to excellent results. In their speech they can be very straightforward, sometimes rude and cruel.
They are in agreement with those who consciously obey them, agree to remain their shadow, do not try to be equal with them. Only those who respect their individuality, freedom, can get along with them.
These people are always outstanding, full of strong determination and creativity. Their personal qualities are of the highest order. But they have great difficulty communicating with other people. Surrounding should show understanding to them, tact.
In terms of health, their weak points are the heart, eyes, blood pressure.
Pythagorean square or psychomatrix
The qualities listed in the cells of the square can be strong, medium, weak or absent, it all depends on the number of digits in the cell.
Deciphering the Square of Pythagoras (cells of the square)
Character, willpower - 2
Energy, charisma - 2
Cognition, creativity - 0
Health, beauty - 2
Logic, intuition - 0
Diligence, skill - 2
Luck, luck - 0
Sense of duty - 0
Memory, mind - 0
Deciphering the Pythagorean Square (lines, columns and diagonals of the square)
The higher the value, the more pronounced the quality.
Self-assessment (column "1-2-3") - 4
Making money (column "4-5-6") - 4
Talent potential (column "7-8-9") - 0
Purposefulness (line "1-4-7") - 4
Family (line "2-5-8") - 2
Stability (line "3-6-9") - 2
Spiritual potential (diagonal "1-5-9") - 2
Temperament (diagonal "3-5-7") - 0
Chinese zodiac sign Snake
Every 2 years there is a change of the Element of the year (fire, earth, metal, water, wood). The Chinese astrological system divides years into active, stormy (Yang) and passive, calm (Yin).
You Snake elements Metal of the year yin
Birth hours
24 hours correspond to the twelve signs of the Chinese zodiac. Sign Chinese horoscope birth, corresponding to the time of birth, so it is very important to know the exact time of birth, it has a strong impact on the character of a person. It is argued that according to the birth horoscope, you can accurately find out the features of your character.
The most striking manifestation of the qualities of the hour of birth will take place if the symbol of the hour of birth coincides with the symbol of the year. For example, a person born in the year and hour of the Horse will show the maximum of the qualities prescribed for this sign.
- Rat - 23:00 - 01:00
- Bull - 1:00 - 3:00
- Tiger - 3:00 - 5:00
- Rabbit - 5:00 - 7:00
- Dragon - 7:00 - 9:00
- Snake – 09:00 – 11:00
- Horse – 11:00 – 13:00
- Goat – 13:00 – 15:00
- Monkey - 15:00 - 17:00
- Rooster - 17:00 - 19:00
- Dog – 19:00 – 21:00
- Pig - 21:00 - 23:00
European zodiac sign Capricorn
Dates: 2013-12-22 -2014-01-20
The Four Elements and their Signs are distributed as follows: Fire(Aries, Leo and Sagittarius) Earth(Taurus, Virgo and Capricorn) Air(Gemini, Libra and Aquarius) and Water(Cancer, Scorpio and Pisces). Since the elements help to describe the main character traits of a person, by including them in our horoscope, they help to get a more complete picture of a particular person.
The features of this element are cold and dryness, metaphysical matter, strength and density. In the Zodiac, this element is represented by an earthly trine (triangle): Taurus, Virgo, Capricorn. The Earth trine is considered a materialistic trine. Principle: stability.
The earth creates forms, laws, gives concreteness, stability, stability. Earth structures, analyzes, classifies, creates a foundation. It has such qualities as inertia, confidence, practicality, reliability, patience, rigor. In the body, the Earth gives inhibition, petrification through contraction and compression, slows down the process of metabolism.
People whose horoscopes express the element of the Earth have a melancholic temperament. These are people of sober mind and prudence, very practical and businesslike. The goal of life for them is always real and achievable, and the path to this goal is already planned in their youth. If they deviate from their goal, then very little, and then more due to internal reasons than external ones. People of this trine achieve success thanks to such excellent character traits as perseverance, perseverance, endurance, endurance, determination, and steadfastness. They do not have such a fantasy and a bright, lively imagination, like the signs of the Water trine, they do not have utopian ideas, like the signs of Fire, but they stubbornly go to their goal and always achieve it. They choose the path of least external resistance, and when obstacles arise, they mobilize their strength and energy to overcome everything that prevents them from reaching their intended goal.
People of the elements of the Earth strive for the possession of matter. The creation of material values brings them true satisfaction, and the results of labor delight their soul. All the goals that they set for themselves, first of all, should bring them benefit and material gain. If most of the planets are in the trine of the Earth, such principles will apply to all areas of life, up to love and marriage.
People with a predominance of the elements of the Earth stand firmly on their feet, prefer stability, moderation, consistency. They love a sedentary lifestyle, attached to home, property and homeland. Periods of recovery and well-being are replaced by crises, which can be prolonged due to the inertia of the trigon of the Earth. It is this inertia that does not allow them to quickly switch to the new kind activities or relationships. This shows their limited ability to adapt to anyone and anything, with the exception of the sign of Virgo.
People with a pronounced element of the Earth usually choose a profession related to material values, money or business. Often they have "golden hands", they are excellent artisans, they can be successful in applied sciences and applied arts. They are patient, submissive to circumstances, sometimes take a wait-and-see attitude, while not forgetting about their daily bread. Everything is done with one goal - to improve their physical existence on earth. There will be care for the soul, but this is on a case-by-case basis. All of the above is easily achievable for them, provided that their energy does not go to such negative character traits as ultra-egoism, excessive prudence, self-interest and greed.
Aries, Cancer, Libra, Capricorn. The cardinal cross is the cross of the will, the material basis of the universe, the new impulse of the idea. Its main quality is the desire for realization. It is always directed to the future. It gives dynamism, activity, striving for a goal. A person in whose horoscope the Sun, Moon or most of the personality planets are in cardinal signs will be a man of action. Such people are energetic and live in the present, for them the most important thing is the current moment in time and the feeling of “here and now”. Therefore, their emotions and sensations are distinguished by brightness and great strength. Their joy is as strong and sincere as their disappointment, but any emotions are short-lived, as soon these signs are immersed in new life, into new sensations, start a new business. With age, their moods become more even and come to their usual businesslike mood. Obstacles do not frighten them, but only increase the pressure and desire for the goal. However, they do not have much strength to withstand the struggle for their goal for too long. Therefore, if the struggle with an obstacle is too long or the results of one’s efforts are not visible at all, then such an obstacle begins to seem insurmountable, which leads to disappointment, causes a breakdown and can even lead to depression. Also detrimental to them is the lack of dynamics and the opportunity to take the initiative. Such a person will always strive forward and upward, captivating with his energy. He is always in sight, noticeably rises above his surroundings, achieves his life goal and reaches a high social level.
In Capricorn, the element of the Earth manifests itself on a more subtle, ideal level. The main ruler here is Saturn. The ancient symbol of Capricorn is a goat that breaks out of the Earth and even has wings. This is an animal that connects the element of Earth and the next element of Air. This duality is characteristic of you if your Sun is in the sign of Capricorn.
You are most likely a tough analyst, very aspiring. Purposefulness is the deepest, most essential quality of Capricorns. You set a goal for yourself, to which you go, using your excellent tactical abilities, using your dexterity, in worst case- deceit and conformity. In the worst case, on the way to your goal, you can literally sweep away everything, act quite tough, clear and definite. In the worst case, you are a very insidious person, and at the same time it is very difficult to catch you by the hand, because you act very subtly and delicately. For the sake of implementing your ideas and goals, you can use any means. Among these Capricorns, we see Pol Pot, who destroyed several million people in his country, Mao Zedong.
Among Capricorns, there are many people who live with an inner sense of purpose, whose goal in life is the desire to convey this sense of purpose to others. Therefore, among the high Capricorns, we find preachers, shepherds, prophets, missionaries, but with a stronger practical orientation. You can give not only a high idea, but also means to achieve, practical means, real schemes and ways to achieve high goals.
Your highest level is associated with an inner sense of high purpose. Sometimes this feeling is brought to mysticism, to an adamant desire to convey one's lofty goal to the people. Ideally, these are the saviors of the world and mankind - Zarathustra, Christ. In history, we find other Capricorns: Joan of Arc, philosopher Albert Schweitzer, Nostradamus. Among them were Gurdjieff with his "Man-Machine" system, Joseph Smith, the founder of the Mormon religion. Among Capricorns there are also many pessimists, people who are extremely secretive, not letting anyone in. Many among them are ascetics, schemniks, people who know how to limit themselves in everything.
If we talk about the dynamics of your development, then this is a direct desire for your goal and the ability to maneuver to achieve it. You sometimes climb the mountain, sometimes like a bird, jumping from ledge to ledge, leaving hunters far behind you, and climb into places that others will never get there. But it shows up in highest level spiritual development.
