OKOF for a household refrigerator: current code 330.28.25.13.110 and depreciation rules in 2026

Household A refrigerator is an essential attribute of any home, office or retail outlet. But when it comes to its accounting, many are faced with confusion: what OKOF is assigned to this equipment? Not only the correct maintenance of documentation, but also the calculation depreciation chargesof tax deductions, and in some cases, even the possibility of writing off expenses, depends on the correct choice of code. In 2026, updated rules for the classification of fixed assets are in effect, and an error in choosing OKOF can lead to claims from the tax inspectorate.

In this article we will look at current OKOF code for household refrigerators (330.28.25.13.110), we will determine their depreciation group, useful life and accounting nuances depending on the scope of application - be it home use, equipment for office or trade. You will also learn how accounting for refrigerators differs in organizational accounting and in individual entrepreneurs, and what to do if your model does not fall under the standard classification.

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

OKOF (All-Russian Classifier of Fixed Assets) is a coding system that is used to record property in accounting. Each type of fixed asset is assigned a unique code that determines its depreciation groupservice life and the procedure for writing off expenses. For household refrigerators, this code is not just a formality, but a tool that influences:

• 📊 Tax deductions —the correct OKOF allows you to write off the cost of the refrigerator through depreciation, reducing the tax base.
• 💰 Accounting — an error in the code can lead to distortion of financial statements and fines.
• ⚖️ Checks Federal Tax Service Inspectorate —the tax service pays attention to the compliance of OKOF and the real purpose of the property.
• 🔧 Insurance and guarantees —some policies are tied to the classification of equipment.

Domestic refrigerators are classified as third depreciation group (property with a useful life of 3 to 5 years inclusive). However, this rule does not always apply - for example, industrial refrigeration chambers or trade displays may fall into other groups. It is important to understand that OKOF is assigned not by appearance, but by functional purpose equipment.

⚠️ Attention: If the refrigerator is used in trade (for example, for storing goods in a store), it may be assigned to trade equipment with a different OKOF code and depreciation period. Check the classification in Order of Rosstandart No. 2018-st or with an accountant.

Current OKOF for a household refrigerator in 2026

From January 1, 2026, the code for household refrigerators is:

330.28.25.13.110 - "Household refrigerators and freezers"

This code is included in the group "Machinery and equipment, including household equipment" i corresponds third depreciation group (service life 3–5 years). It is suitable for:

• 🏠 Refrigerators in apartments, houses, cottages (personal use).
• 🏢 Office refrigerators for employees (if not used for trade).
• 🏨 Refrigerators in hotels, hostels, rental apartments.
• 🚗 Car refrigerators (if they are not specialized trade equipment).

For comparison, other types of refrigeration equipment have different codes:

*For medical refrigerators, the depreciation group depends on their technical characteristics and purpose (for example, cryogenic freezers may belong to the 5th group).

How to determine the depreciation group of a refrigerator?

The depreciation group determines how quickly you can write off the cost of the refrigerator in accounting and tax accounting. For household models it works 3rd group, but there are nuances:

1. Useful life (SPI) - is established by the organization independently within the group (from 37 to 60 months).
2. Depreciation method —most often used linear (uniform write-off) or accelerated (for individual entrepreneurs).
3. Initial cost - if the refrigerator costs less than 100,000 rubles, it can be written off immediately as low-value property (for individual entrepreneurs on the simplified tax system).

Example of calculation of linear depreciation:

• Cost of a refrigerator: 45,000 rubles.
• SPI: 5 years (60 months)
• Monthly depreciation: 45,000 / 60 = 750 rubles/month.

If the refrigerator is used in aggressive conditions (for example, in a workshop with a high temperature), its TPI can be reduced, but this requires justification and documentation confirmation.

⚠️ Attention: For individual entrepreneurs on patent or UTII depreciation is not taken into account when calculating taxes, but can affect the accounting of expenses in the book of income and expenses (KUDiR).

Acceptance and transfer certificate (form OS-1)|Technical passport of the refrigerator|Invoice or cash receipt|Order for commissioning|Inventory card (form OS-6)-->

Features of accounting for refrigerators in different areas

The same refrigerator may have a different OKOF and depreciation group depending on where and how it is used. Let's consider the key cases:

1. Refrigerator at home (for individual entrepreneurs or individuals)

If you individual entrepreneur use the refrigerator for personal needs (for example, store food for the family), it cannot be counted as a main asset. However, if part of the refrigerator is occupied for storage of goods for business (for example, for home production), you can:

• 📋 Allocate a share of use (for example, 30% of the volume) and write off part of the cost.
• 💳 Take into account energy costs in proportion to business use.

2. Refrigerator in the office

Office refrigerators (for example, Samsung RB30J3000WW or ATLANT XM 4021-000) refer to the code 330.28.25.13.110, if they are intended for personal needs of employees. If the refrigerator is used for:

• 🍽️ Storage of food for corporate events - it can be classified as economic inventory.
• 📦 Storage of stationery or product samples - OKOF clarification required (possibly 330.32.99.53 - "Other fixed assets").

3. Refrigerator in trade or catering

In this case, the equipment almost always belongs to trade inventory with code 330.28.25.13.120 (4th depreciation group). Exceptions:

• 🍷 Wine cabinets - may have code 330.28.25.13.190 (as specialized equipment).
• ❄️ Chest freezers for meat/fish - often classified as 330.28.25.13.130 (industrial).

What to do if the refrigerator does not fit the standard OKOF?

Sometimes household refrigerators have atypical characteristics, which makes them difficult to classify. For example:

• 🔌 Refrigerators with an ice generator function (for example, Liebherr ICBN 3366) - may be classified as "other refrigeration equipment". 330.28.25.13.190 as "other refrigeration equipment".
• 📱 "Smart" refrigerators (with Wi-Fi, touch screen) - sometimes classified as 320.26.30.11 - "Household machines and electronically controlled appliances".
• 🚐 Independent refrigerators (solar-powered) - may fall under 330.28.25.13.180.

In such cases, the algorithm of action:

1. Check technical data sheet - sometimes the manufacturer indicates the recommended OKOF.
2. Contact k Classifications of fixed assets (Order of the Ministry of Economic Development No. 640).
3. If the code is not obvious, use 330.32.99.53 - "Other fixed assets" and justify the choice in the accounting policy.
4. For controversial cases, request explanation from the Federal Tax Service (the written response will be an argument during verification).

⚠️ Attention: If the refrigerator was purchased for account targeted subsidies or preferential. loan, its OKOF may be strictly tied to the terms of the program. Specify this in the financing agreement.

An example of a letter to the Federal Tax Service to clarify the OKOF

Indicate the details of your organization and the address of the tax office in the header.

Text:

"Please explain the correct classification of the refrigerator [model, characteristics] to the code OKOF [your option] for tax accounting purposes. The equipment is used for [describe the purpose]. Please confirm or adjust the classification."

Attach technical passport and receipts.

Tax consequences of incorrect OKOF

An error in choosing OKOF can lead to:

• 📉 Understatement of taxes — if the depreciation period is overestimated, the Federal Tax Service will charge additional taxes and penalties.
• 📈 Overstatement of expenses —if SPI is underestimated, this will lead to losses in reporting.
• 🔍 Fine - for gross violation of accounting (up to 20% of unpaid taxes).
• ⚖️ Controversial situations - for example, if an office refrigerator was mistakenly classified as commercial equipment.

Examples from practices:

• The organization wrote off a household refrigerator for 1 year (as a low value), although its cost exceeded 100,000 rubles → additional income tax was charged.
• The individual entrepreneur used a code for industrial equipment for a household refrigerator → denied deduction according to the simplified tax system.
• The cafe classified the household refrigerator as group 3, although it was used for storing food (should be group 4) → recalculation of depreciation for 3 year.

To avoid problems:

1. Document purpose of the refrigerator (commissioning order).
2. Save receipts, passports and acts - they will confirm the classification.
3. If in doubt, choose longer SPI (lower risk of additional charges).

Frequent questions about OKOF for refrigerators

Can a household refrigerator be written off as a low-value property if it costs 90,000 rubles?

Yes, if you individual entrepreneur on the simplified tax system or UTII. For organizations on OSNO the limit is 100,000 rubles (in 2026). data-i="257">individual entrepreneur fixed assets (eg used less than 12 months).

What is the OKOF of a refrigerator purchased for renting out an apartment?

Use code 330.28.25.13.110 (household refrigerators). the refrigerator is included in furnished rental, its cost can be included in the cost of maintaining the property (for individual entrepreneurs on the simplified tax system "Income minus expenses").

Do I need to register a household refrigerator with Rostechnadzor?

No, household refrigerators with a capacity of up to 1 kW are not subject to registration. Exception - industrial installations with refrigerant weighing more than 100 kg (a hazardous object passport is required).

Is it possible to depreciate a refrigerator purchased used?

Yes, but the SPI is reduced by the period of its previous operation. For example, if the refrigerator served the previous owner for 2 years, and the standard SPI is 5 years, you can depreciate it for another 3 years. You will need an equipment condition report.

What is the OKOF of a built-in refrigerator?

Built-in models. (for example, Bosch KIV38X20) refer to the same code 330.28.25.13.110, if they are household. If the refrigerator is built into trade equipment (for example, in the bar counter of a cafe), the code may be required 330.28.25.13.120.