Okof ramps for the disabled in budgetary institutions. Technical characteristics of the telescopic ramp. Accessible Environment Program: direction

The Accessible Environment program will be valid until 2020. In this regard, many educational institutions will receive targeted subsidies for the purchase of specialized equipment for the disabled.

Accessible Environment Program: direction

The Ministry of Education and Science of Russia participates in the state program "Accessible Environment" for 2011-2020. One of its goals is to make general, secondary vocational and higher education more accessible to schoolchildren and students with disabilities. Therefore, many educational institutions will receive targeted subsidies for the purchase of specialized facilities and equipment for locker rooms, toilets and canteens.

The accountant may be faced with such an acquisition for the first time. Therefore, I will talk about what requirements the equipment must meet and how to keep track of it.

Accessible Environment Program: Accessible Environment Criteria

On January 1, a new version of the Federal Law of November 24, 1995 No. 181-FZ “On the Social Protection of Disabled Persons in the Russian Federation” (hereinafter - Law No. 181-FZ) came into force. It is now the responsibility of all institutions to create conditions for people with disabilities, including those who use wheelchairs and guide dogs.

In particular, it is necessary to make it convenient to enter the building and move around it from July 1, 2016. And for this, it is necessary to correctly place special equipment and information carriers at the facilities of the institution. This rule applies to facilities that are newly commissioned or have undergone reconstruction (modernization).

The building accessibility criteria are determined by the Code of Rules “SP 59.13330.2012. Accessibility of buildings and structures for people with limited mobility. Updated edition of SNiP 35-01-2001 "(hereinafter referred to as the Code of Rules). It was approved by the order of the Ministry of Regional Development of Russia dated December 27, 2011 No. 605.

The set of rules contains a lot of useful information that will help you fulfill the requirements of Law No. 181FZ. So, in paragraph 5.1.9 it is explained when the building should have not only stairs, but also ramps, lifting platforms for the disabled or elevators. They must be provided if the entrance to the room is located not at ground level, but at the height of the first floor of the building.

Requirements for procurement objects and accounting features

The "Accessible Environment" program implies certain requirements for procurement objects. Paragraph 5.2.13 of the Code of Rules states that with a height difference of not more than 3 m, it is enough to equip the building with ramps. Otherwise, it must be equipped with elevators, lifting platforms and other similar devices.

elevators

Requirements for lifts for the disabled are established by paragraphs 5.2.18–5.2.20 of the Code of Rules. Select the number of elevators and their parameters:

• taking into account the maximum possible number of disabled people in the building;
• based on the nomenclature according to GOST R 53770-2010 (ISO 4190-1:1999) “Passenger elevators. Main parameters and dimensions”, approved by the order of Rostekhregulirovanie dated February 11, 2010 No. 15-st.

Lifts are divided into vertical and inclined. The first ones are installed where it is necessary to ensure the movement of people with disabilities from floor to floor. To make it easier for visually impaired people to operate the elevator, the buttons should be labeled in Braille.

An inclined elevator is designed to overcome an obstacle such as a ladder. It is a platform equipped with special holders for wheelchairs. Inclined lifts can be mounted both inside and outside the building.

However, despite the variety of models, the lift is not a separate complex of structurally articulated items and is not recognized as a separate inventory item.

Therefore, it can be taken into account as part of the building (as a single inventory object). In this case, the lift will be part of the real estate. This follows from the provisions of paragraph 3.4 of the annex to the order of the Ministry of Finance of Russia dated August 6, 2015 No. 124n.

Example 1

The prosecutor's office ordered the budgetary educational institution to complete the elevators in accordance with the needs of the visually impaired.

According to the approved procurement schedule, the institution announced a tender to determine the contractor for repairs (according to KFO 2). In accounting, the use of a competitive procurement method is reflected in the entry:

DEBIT 2,506 10,225
CREDIT 2 502 17 225

- reflects the obligations assumed by the institution in the amount of the initial (maximum) price of the contract when determining the supplier in a competitive way.

Ramps

Ramps are installed in order to freely move wheelchairs, as well as other wheeled mechanisms from one level to another. According to the rules, the ramp should be long and gentle so that any wheelchair user can independently move along it. And for the correct accounting of the new ramp, the accountant must answer two key questions. First, how to qualify the costs of the institution for the acquisition and installation of the ramp (as current or capital)? Secondly, should the ramp be taken into account as an independent item of fixed assets if the costs are classified as capital?

The answers depend on where the ramps are used, whether they are required and what they should be according to the requirements of regulatory documents.

In some cases, you can replace the stairs inside and outside the building.

Example 2

The institution equips the building with a ramp.

Calculations have shown that the purchase of a finished ramp will cost more than the purchase of building materials for its construction (brick, concrete, cement, metals, etc.).

The institution also required services for the design and installation of a ramp. In accounting, the costs of its installation were written off to the debit of account 0 106 11 310 “Increase in investments in fixed assets - real estate of the institution”. And after the accounting department received an act on the acceptance and delivery of repaired, reconstructed, modernized fixed assets (OKUD code 0504103), they debit account 0 101 12 310 “Non-residential premises - real estate of the institution”.

A ramp is recognized as a separate item of fixed assets if it can be used separately from the building. This applies to portable, erratic ramps, including:

• telescopic sectional ramps;
• folding ramps;
• independently functioning ramps-platforms;
• ramps.

Example 3

The educational institution purchased an aluminum folding four-section ramp.

In OK 013-94 "All-Russian classifier of fixed assets" (hereinafter - OKOF), approved by the Decree of the State Standard of Russia dated December 26, 1994 No. 359, there are no special codes for ramps. Therefore, the institution used code 16 3697050 “Metal household inventory (except cast and tin)” OKOF.

In the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1), there is also no suitable OKOF code. So the institution set the depreciation period according to the manufacturer's documentation - 12 years.

Accessible Environment Program: targeted subsidy

If the institution receives money from a targeted subsidy under the Accessible Environment program according to KFO 5, then after installation, the object is taken into account as part of the building according to the activity code 4.

To do this, at the stage of investing in fixed assets, you need to make a transfer from KFO 5 to KFO 4. Do not forget that you need to report to the founder about the use of the subsidy for other purposes.

Example 4

The institution purchased and installed a ramp using a targeted subsidy.

Installation under the terms of the contract is included in the cost of the ramp.

The accountant wrote:

DEBIT 5 205 81 560
CREDIT 5 401 10 180

- accrued income from the receipt of targeted subsidies;

DEBIT 5 201 11 510
CREDIT 5 205 81 660

- a targeted subsidy for the purchase of a ramp was received (at the same time, an entry was made on the debit of off-balance account 17);

DEBIT 5 106 21 310
CREDIT 5 302 31 730

- received a ramp from the supplier;

DEBIT 5 302 31 830
CREDIT 5 201 11 610

- a ramp was received from the supplier; funds were transferred to the supplier (at the same time, an entry was made on the debit of the off-balance account 18);

DEBIT 5 304 06 830
CREDIT 5 106 21 310

DEBIT 4 106 21 310
CREDIT 4 304 06 730

– investments were transferred from KFO 5 to KFO 4;

DEBIT 4 101 11 310
CREDIT 4 106 21 410

- the equipment in the building is taken into account.

Which group from the classifier of fixed assets include: Cargo hoist with a cabin speed of 0.5 m/s for 2 stops in a metal frame mine?

Answer

In addition to GOST, a lot of equipment also has OKOF, but not many people know what it is.
OKOF stands for All-Russian Classifier of Fixed Assets. This is a regulatory document that includes a list of qualifications for fixed assets in Russia. Basically, it includes funds that last more than a year.

The main fund is something that is used daily, constantly, for a long time. The service life is at least 1 year. That is why the lifting platform for the disabled gets into OKOF. When a customer installs such equipment, he expects its many years of service.
Lifting platforms for the disabled are needed for the movement of people with disabilities. If there is a lifting platform, a disabled person can easily climb or descend to the desired floor on their own. In this case, the lifting structure must comply with all the rules of GOST and OKOF. The lifting platform for the disabled must have dimensions that will make it possible to maneuver while the disabled person is moving.
The lifting platform can be controlled by buttons or a remote control.

As part of the Russian program "Accessible Environment", every modern building must have passenger equipment for the disabled. This ensures all accessibility to people with disabilities. That is the purpose of this program.
If you want to choose a vertical type hoist without shaft restriction, then you need to know a few details.
A lifting platform without a shaft limit is suitable for a low building, since the lifting height of such a platform does not exceed 2 meters. Of course, the OKOF lifting platform for the disabled without a shaft fence has.
For taller buildings, it is worth choosing a vertical-type lift with a shaft fence. Such a platform can be installed outside the building.
Inclined lifts are not divided because they do not have fences. It should be chosen if your building has a wide staircase of more than 2 meters. Also, a platform with an inclined lift is installed in buildings that are not adapted to the device of a vertical type of platforms.
There is another option - these are mobile lifts.
And they are used if the building is too old and its reconstruction is not possible, if it is part of the history of the city, etc. Most often, mobile lifts can be seen in public buildings, private shops and clinics.

More recently, a person who found himself in a wheelchair was practically isolated from the outside world. But lately, such people have been taken care of. The state creates a program, and active and full of life people embody it. More and more buildings are equipped with modern platforms and elevators that can provide convenient movement for both ordinary people and the disabled. at the same time, the throughput of the building becomes many times greater. And the desire of the disabled person to visit the place again leads him to action.
Now the lifting equipment industry is actively developing. Quite a lot of space in this matter is occupied by lifting equipment for the disabled. We offer a wide range of services for both ordering and maintaining this equipment. Our prices will pleasantly surprise, and the quality of service will please.
Turning to us, you can definitely be sure of a conscientious attitude and excellent quality of work performed.

Reply from 22.02.2017

On January 1, 2017, a new All-Russian classifier of fixed assets, approved. by order of Rosstandart dated December 12, 2014 No. 2018-st (hereinafter - OK 013-2014 (SNA 2008). All-Russian classifier of fixed assets OK-013-94, approved by Resolution of the State Standard of Russia dated December 26, 1994 No. 359 (hereinafter - OK 013-94 ) has expired.

The Ministry of Finance of Russia, in letters dated December 30, 2016 No. 02-08-07 / 79584, dated December 27, 2016 No. 02-07-08 / 78243, explained how institutions should switch to the new OKOF. Read more about this here: http://its.1c.ru/db/arbit#content:4607:hdoc:

Items of fixed assets accepted for accounting before January 1, 2017 are grouped in accordance with OK 013-94. Useful life and depreciation group, established in accordance with the Classification, approved. Decree of the Government of the Russian Federation of 01.01.2002 No. 1 as amended. until 01.01.2017 (hereinafter referred to as the Classification), do not change.

Items of fixed assets accepted for accounting from January 1, 2017 are grouped in accordance with OK 013-2014 (SNA 2008). Their useful lives are determined in accordance with the Classification as amended, which is effective from 01/01/2017.

In order to switch to the use of the new classifier, by order of Rosstandart dated April 21, 2016 No. 458, direct and reverse keys between the editions of the OKOF were developed. In case of contradictions in the application of transition keys, as well as the absence of positions in OK 013-2014 (SNA 2008) for accounting objects that, according to their criteria, are fixed assets, the commission of the institution for the receipt and disposal of assets independently assigns objects to the corresponding group of codes OK 013- 2014 (2008 SNA) and determines useful lives.

The principles for grouping objects in the new and old OKOF differ. The new OKOF is focused on the production sector, so there are no fixed assets intended for domestic needs. If it is not possible to define an object in the new classifier of fixed assets, it is necessary to use the approach that was used in the previous classification.

Since the OKOF code will subsequently be used in the preparation of statistical reporting, the old code cannot be left. Therefore, it is necessary to assign a code to an object of fixed assets that is at least remotely similar to the object (conditional).

Thus, a budgetary institution can be recommended to assign the following codes to the fixed assets listed in the question according to OK 013-2014 (SNA 2008):

• refrigerators - code 330.28.25.13.119 "Other refrigeration equipment";
• electric stoves - code 330.28.21.13.129 "Other induction or dielectric heating equipment, not included in other groups" or 330.28.93.15.122 "Cooking stoves";
• electrical appliances - since the definition of "electrical appliances" is very capacious, one of the proposed options may be code 330.26.51.66 "Tools, devices and machines for measuring and controlling, not included in other groups";
• washing machines - code 330.28.94.22.110 "Washing machines for laundries";
• diesel generator - code 330.28.29.11.110 "Generators for generating generator or water gas" or 330.30.99.10 "Other means of transport and equipment not included in other groups" (attributing a diesel generator to a fixed asset of a closer value is not presented possible);
• electric player - code 320.26.30.11.190 "Other communication transmitting equipment with receiving devices, not included in other groups" or 330.26.30.1 "Communication equipment, radio or television transmitting equipment";
• power source - code 330.26.51.66 "Tools, instruments and machines for measurement and control, not included in other groups";
• domestic air conditioners - code 330.28.25.12.190 "Other equipment for air conditioning, not included in other groups."

Despite the fact that the listed objects belong to the same type - “Other machinery and equipment, including household inventory, and other objects” (according to the new OKOF), they should be accounted for in accounts 101 04 and 101 06 in the same order.

Institutions, first of all, should be guided by the requirements of the Instruction, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter - Instruction No. 157n), and in the part that does not contradict its provisions, by the classifier. If the object initially does not meet the criteria for referring to fixed assets established by paragraphs. 38, 39, 41 of Instruction No. 157n, it must be taken into account as part of inventories, regardless of the presence of this item in the OKOF.

If blinds are recognized as fixed assets, then for income tax purposes, when determining the useful life (SPI) and depreciation group, it is necessary to find out the OKOF code of such property.

Depending on the material from which the blinds are made, they may correspond to the following OKOF codes:

– 16 1721090 “Other textile garments” (class 16 1721000). Fixed assets with such a code belong to the third depreciation group (property with a DTI over 3 years up to 5 years inclusive);

- 16 3697050 “Metal household inventory (except for cast and tin)” or 19 0009000 “Other tangible fixed assets not specified in other groups” (Letter of the Ministry of Finance dated 08.02.2007 N 02-14-07 / 274). Since these OKOF codes are not listed in the OS Classification, the SPI is determined according to the technical documentation or manufacturer's recommendations (Letter of the Ministry of Finance dated 08.12.2015 N 03-03-06 / 1/71691).

In accounting, you can set the same SPI as in tax accounting.

OKOF: code 330.28.22.1

• OKOF - All-Russian classifier of fixed assets
• 300.00.00.00.000 - Machinery and equipment, including household inventory, and other objects
• 330.00.00.00.000 - Other machinery and equipment, including household inventory, and other objects
• 330.28 - Machinery and equipment n.e.c.
• 330.28.2 - Other general purpose machinery and equipment

330.28.22.1 - Lifting and transport equipment

Classifier: OKOF OK 013-2014
Code: 330.28.22.1
Name: Lifting and transport equipment
Child elements: 6
Depreciation groups: 2
Direct transition keys: 12

Subgroups

Grouping 330.28.22.1 in OKOF contains 6 subgroups.

1. 330.28.22.11 - Pulleys and hoists, not included in other groups
2. 330.28.22.12 - Winches of mine hoisting installations above the mine; special winches for underground work; other winches, capstans
3. 330.28.22.13 - Jacks; lifting gear used to lift vehicles
4. 330.28.22.14 - Derrick cranes; lifting cranes; movable lifting girders, gantry cranes, self-propelled or non-self-propelled machines equipped with a crane
5. 330.28.22.15 - Fork-lift trucks, other trucks; tractors used on railway station platforms
6. 330.28.22.18 - Other lifting, transporting and handling equipment

Depreciation groups

In the classification of fixed assets included in depreciation groups, code 330.28.22.1 is listed in the following groups:

Transition keys

To move from the old OKOF to the new OKOF, a direct transition key is used:

A ramp is a necessary device for the free movement of people with disabilities. It is far from easy for every elderly person to climb stairs. It is also difficult for a patient in a wheelchair to do this. A telescopic ramp for the disabled solves this problem.

Stationary and portable structures

Unfortunately, our society is not too inclined to take care of the low-mobility part of the population. Not every public institution is equipped with such a structure, and even in residential buildings it is almost impossible to meet it.

Initially, the structure is divided into a removable and non-removable device.

• Non-removable - that is, fixed in one place. It can be stationary and folding. The first is a long gentle slope, most often made of concrete. The folding one is made of metal or wood and differs in that it can be removed from the common stairs and fixed on the wall.
• Removable - a portable structure that can be installed anywhere and dismantled at any time. There are several design options:
  • frame - the smallest portable sliding option. Suitable for overcoming a small height on a wheelchair - the threshold of a house, a curb, and the like;
  • roll ramp - a larger product from folding sections;
  • portable telescopic ramp - its peculiarity is that the sections are put forward here, forming a structure of the required length.

The question of moving in a wheelchair remains relevant. In this case, they resort to mobile structures. In the photo - telescopic ramp mr-207.

Design features

Telescopic wheelchair ramps are the most versatile option. The product was originally intended for loading and unloading small wheeled vehicles such as a motorcycle or ATV near the back door of a warehouse. As a rule, the main entrance to the warehouse is equipped with a permanent ramp, but is more often used by heavy goods vehicles.

The telescopic sliding model was installed near additional exits or the back door, where there was no properly equipped platform. The product was removed after use.

The same principle applies when using a telescopic ramp for disabled people. Moreover, since the product is foldable, it can be used in several modes:

• when folded, the skids can be used as a means of getting into a car or to overcome a high porch threshold;
• when extended, the 2-section or 3-section version is installed on the stairs and forms a gentle descent.

When using it is necessary to observe several rules related to the design features of the product:

• the maximum length of the march is 18 m, while making sure that the runners rest against all steps of the stairs;
• according to GOST, the structure can be mounted at an inclination of no more than 5 degrees;
• the maximum allowable height difference during installation is 50 cm;
• the maximum possible load on a 3-section model is 650 kg, on a 2-section model - 280 kg.

Violation of operating conditions can lead to a threat to the health of a disabled person.

Product varieties

There are 2 design options for the disabled, depending on the number of sliding sections.

• The 2-section telescopic ramp is an installation with aluminum skids with a width of 15.5 or 17.2 cm, like the mr-207 model and an external width of 19 cm. The maximum weight for the product is 270 kg. The skids are covered with an anti-slip coating that does not allow wheelchairs to move out when stopped. In the photo - model mr-207.

Another version of the 2-section - folding. The skids are made of corrugated metal, their internal width reaches 19 cm, the load capacity is up to 270 kg.

• 3-section telescopic ramp for the disabled - made of extruded aluminum, its working load is 300 kg. The skids are also covered with a special anti-slip coating. 3-section structures allow you to build a march of greater length - up to 3.7 m.

Reinforced three-section models are also available - they can withstand loads up to 650 kg. For the movement of wheelchairs, this option is redundant. However, three-section structures are readily used when unloading vehicles.

A telescopic three-section ramp is not a valuable asset. Such a construction costs less than 40 thousand rubles, that is, it is not depreciable property from the point of view of taxation. And, therefore, there is no corresponding Okof code for it.

The Okof telescopic ramp is household equipment, therefore the most acceptable option is to assign the construction code Okof 16 3697050 - metal inventory, in addition to cast and tin. There is no corresponding Okof code in the depreciation group.