Which OKOF does a household refrigerator belong to: code, depreciation group and period services

A household refrigerator is an integral attribute of the kitchen, but when it comes to its accounting or tax accounting, many people face confusion. This topic is especially relevant for entrepreneurs, landlords or organizations that purchase refrigeration equipment for office premises, hotels or hostels. The main question: to which OKOF code does a household refrigerator belong?and how does this affect depreciation?

In 2026, the classification of fixed assets by All-Russian Classifier of Fixed Assets (OKOF) has undergone changes, and household appliances, including refrigerators, are now distributed among others rules. In this article we will look at:

• 🔍 Current OKOF code for household refrigerators (including freezers and combined models).
• 📊 Depreciation group and useful life (SPI) for tax accounting.
• ⚖️ Accounting nuances for individual entrepreneurs, LLCs and individuals (for example, when renting out housing).
• ❓ Common mistakes when assigning a code and how to avoid them.

If you plan to write off the cost of the refrigerator through depreciation or just want to understand the accounting intricacies, this article will help you avoid typical misconceptions. For example, many people mistakenly classify household refrigerators as code 330.28.29.13 (industrial equipment), although in fact they fall into a different category. Next is a detailed analysis with examples and explanations.

What is OKOF and why is it important for a household refrigerator

OKOF (All-Russian Classifier of Fixed Assets) is a coding system that is used to record property in accounting and tax purposes. Each type of fixed assets (FPE) is assigned a unique code that defines its depreciation group and useful life (SPI).

Why is it needed the owner of a household refrigerator?

• 💰 Tax deductions: If the refrigerator is used in business activities (for example, in a mini-hotel or office), its cost can be written off through depreciation, reducing the tax base.
• 📑 Accounting: The correct OKOF code guarantees the correct reflection of the asset in the balance sheet company.
• ⚖️ Checks: Incorrect assignment of code can lead to claims from the tax office.

Domestic refrigerators are classified as low-value fixed assets (if their cost does not exceed 100 000 rubles), but even in this case, their accounting must comply with the current classifiers. It is important to understand that OKOF-2026 is different from previous versions (for example, OKOF-2014), so old codes may not be relevant.

⚠️ Attention: If the refrigerator was purchased for personal use (not as part of a business), there is no need to assign the OKOF code to it. The classifier is relevant only for legal entities and individual entrepreneurs.

Current OKOF code for a household refrigerator in 2026

Since 2026, household refrigerators (including freezers and refrigerator-freezers) belong to the following group in OKOF:

The main code for most household refrigerators is 330.28.23.23.120. It covers all electric models, including:

• 🧊 Single-chamber and double-chamber refrigerators.
• ❄️ Chest freezers and cabinets (household use).
• 🔄 Refrigerators with a No Frost or drip system defrosting.
• 📱 "Smart" refrigerators with a display and Wi-Fi connection.

If your refrigerator runs on gas (for example, in a country house), use the code 330.28.23.23.130. Please note: industrial refrigerators (for example, for shops or restaurants) refer to a different code - 330.28.29.13, and their SPI will be different.

⚠️ Attention: OKOF codes can be updated. Before filling out the declarations, check the current version of the classifier on the website Rosstandart or in the accounting program (1C, Kontur, etc.).

Depreciation group and useful life (SPI)

After determining the OKOF code, the next step is assignment depreciation group. The following rules apply for household refrigerators:

• 📅 3rd depreciation group: SPI from 3 to 5 years inclusive.
• ⚡ Minimum SPI: 37 months (3 years and 1 month).
• ⏳ Maximum SPI: 60 months (5 years).

This means that the cost of the refrigerator can be written off evenly over 3-5 years. For example, if a refrigerator Samsung RB30A32N0SA was purchased for 45,000 rubles, the annual depreciation will be:

• 💸 With SPI 3 years: 15,000 rubles/year.
• 💸 With SPI 5 years: 9,000 rub./year.

The choice of a specific SPI within a group depends on:

• 📄 Operating conditions (for example, wear in an office or hotel is higher than at home).
• 🔧 Warranty period manufacturer (often coincides with the minimum SPI).
• 📈 Accounting policy company (the SPI can be fixed in local regulations).

For individual entrepreneurs on the simplified tax system or UTII depreciation is not taken into account when calculating tax, but may be important for accounting (if maintained).

Features of accounting for household refrigerators in different situations

The rules for accounting for a refrigerator depend on whether by whom and for what it was purchased. Let's consider the main scenarios:

1. Refrigerator for an LLC or individual entrepreneur on OSNO

If the refrigerator is purchased for an office, canteen or hotel:

• 📌 At cost up to 100,000 rubles.: can be written off immediately as material expenses (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).
• 📌 At cost over 100,000 rubles.: accounted for as a fixed asset, depreciated over 3-5 years.

2. Refrigerator for rental housing

Landlords often include household appliances in the rental price. There are two options here:

• 🏠 If the refrigerator included in furnished housing, its cost can be included in the initial cost of the property (depreciated along with the apartment).
• 📝 If the refrigerator is taken into account separately, standard SPI 3-5 years is applied.

3. Refrigerator for personal use

Individuals (not individual entrepreneurs) are assigned the code OKOF no need. The exception is if the refrigerator is used for income-generating activities (for example, preparing food for sale). In this case, the rules are the same as for individual entrepreneurs.

Important: if a refrigerator is purchased on credit, interest on it impossible included in expenses (even for business), since this does not apply to depreciation of a fixed asset.

Typical mistakes when assigning OKOF to a household refrigerator

Even experienced accountants sometimes confuse OKOF codes for household appliances. Here are the most common misconceptions:

1. 🔄 Confusion with industrial refrigerators: The code 330.28.29.13 is intended for commercial and industrial equipment (window displays, chests for stores). Household models do not apply to it.
2. 📱 Ignoring "smart" functions: Refrigerators with Wi-Fi or touch control still fall under the code 330.28.23.23.120 —they do not need to be classified as computer equipment.
3. ❄️ Separation of the freezer compartment and refrigerator: If it is combined model (for example, LG GA-B489YGLZ), it is taken into account as a single fixed asset.
4. 📅 Incorrect SPI: Some accountants mistakenly set the SPI for 7-10 years, although for household refrigerators the maximum period is 5 years.

To avoid mistakes, use Classification of fixed assets, approved by Decree of the Government of the Russian Federation No. 1 of 01/01/2002 (as amended in 2026). In it, household refrigerators are clearly classified as third depreciation group.

⚠️ Attention: If the tax inspectorate detects a discrepancy between the OKOF or SPI code, it may charge additional taxes and penalties. For example, with an SPI of 7 years instead of 5, the amount of depreciation will be underestimated, which will lead to an overestimation of taxable profit.

How to confirm the OKOF and SPI code during an audit

If the tax office has requested documents confirming the assigned OKOF code or SPI, prepare the following package:

Special attention pay technical passport: it should indicate:

• 📌 Model (for example, Indesit DF 4180 W).
• 📌 Type (single-chamber, double-chamber, chest freezer).
• 📌 Purpose (household, not industrial).

If the type (household/industrial) is not indicated in the passport, you can request confirmation from the manufacturer or seller, for example, in a letter to the company Bosch or Atlant it must be indicated that the model relates to household appliances.

For SPI, justification is important. If you choose 5 years, indicate in the certificate that:

• 🔧 The refrigerator is operated under high load conditions (for example, in a hotel).
• 📄 The manufacturer recommends replacement after 5 years (if there is such an indication in the documentation).

What to do if the tax office does not agree with the SPI?

If the inspection insists on another SPI, ask her for a written justification. Often disputes are resolved in favor of the taxpayer if the SPI is chosen within the depreciation group (3-5 years) and is documented. In extreme cases, you can appeal the decision to a higher tax authority or court.

FAQ: Frequently asked questions about OKOF for household refrigerators

❓ Is it possible to write off a household refrigerator as a low-value property if its cost is less than 100,000 rubles?

Yes, according to paragraph 3 of clause 1 of Article 254 of the Tax Code of the Russian Federation, fixed assets worth up to 100,000 rubles can be written off as expenses immediately in full. However, for accounting purposes (if it is maintained), the refrigerator is all. should also be taken into account as a fixed asset with the assignment of the OKOF code.

❓ Which OKOF code should I use for a built-in refrigerator?

Built-in refrigerators (for example, Electrolux EUB 28011 OX) also belong to the code 330.28.23.23.120, since their purpose is household. Embedding does not affect the classification.

❓ Is it necessary to assign OKOF to a refrigerator purchased for home use?

No, individuals (not individual entrepreneurs) do not need to assign an OKOF code. The classifier is used only for business accounting and tax purposes.

❓ Is it possible to depreciate. refrigerator purchased second-hand?

Yes, but the SPI is reduced by the period of actual operation of the previous owner. For example, if the refrigerator served for 2 years with the previous owner, and you installed the SPI for 5 years, you can only depreciate it for 3 years.

❓ What if the refrigerator is used for both personal purposes and business?

In this case, the cost of the refrigerator is divided in proportion to the use. For example, if 40% of the time it works for business, then 40% of its cost can be depreciated, and 60% can be written off as personal expenses. The proportion can be confirmed by an act of use or a work schedule.