The refrigerator as a fixed asset: depreciation group, OKOF code and accounting in 2026

A refrigerator is an integral attribute of both households and businesses: from small cafes to large food warehouses. But if in everyday life its purchase is limited to choosing a model based on price and functionality, then for entrepreneurs and accountants the key question is how to correctly write off its cost through depreciation. Errors here can result in fines from the tax office, overpayment of taxes, or, conversely, understatement of expenses. to which group of fixed assets (FPE) does the refrigerator belong? and how to correctly write off its cost through depreciation. Mistakes here can result in fines from the tax office, overpayment of taxes, or, conversely, understatement of expenses.

In 2026, the classification of refrigeration equipment in OKOF (All-Russian Classifier of Fixed Assets) has undergone clarification, and tax authorities have tightened control over the validity of classifying property as one or another another depreciation group. In this article we will look at current OKOF codes for refrigerators of various types (household, industrial, commercial purposes), their useful life and accounting nuanceswhich will help avoid claims during inspections.

What are fixed assets and why does a refrigerator fall into this category

According to st. 257 of the Tax Code of the Russian Federation, fixed assets (fixed assets) are property that is used in production or for management needs for more than 12 months and is more expensive 100,000 rubles (for tax accounting). A refrigerator fits this definition if:

• 🏠 Household models —used in offices, hotels or rented out (for example, mini-refrigerators in hotel rooms).
• 🏭 Industrial refrigerators —freezers, cabinets for storing food in restaurants, shops.
• 🚛 Transport refrigerators - refrigeration units in vans for transporting perishable goods.

Important: if the refrigerator was purchased for personal use (for example, by the director of an LLC for home), it is not recognized as the company's main asset. Also, cheap models costing up to 100,000 rubles. are not covered by the OS - they are written off as material expenses at a time.

In accounting (PBU 6/01) the criteria are broader: to OS refers to property with a cost of 40,000 rubles. and a service life of > 12 months. This means that even an inexpensive refrigerator for 50,000 rubles.used in business can be depreciated.

OKOF codes for refrigerators in 2026: how to find correct

In effect since 2017 OKOF OK 013-2014which replaced the old classifier. Refrigerators in it are divided into several categories depending on the type and purpose. Main codes:

⚠️ Attention: If your refrigerator does not fit into any of the categories, use the code 330.28.25.13.190 ("other equipment"). However, be prepared to justify the choice of this code to the tax office - for example, by attaching a technical passport with characteristics.

To clarify the code, you can use official OKOF classifier (enter the name of the equipment in the search). If the refrigerator is part of a more complex object (for example, refrigeration unit as part of a production line), it is taken into account as part of a fixed asset with the code of this object.

Depreciation groups of refrigerators: how to determine the service life

The useful life (SPI) of the refrigerator depends on it depreciation group, which is assigned on the basis of Classification of fixed assets by depreciation groups (approved by Decree of the Government of the Russian Federation No. 1). In 2026, the following rules apply:

• 🧊 Household refrigerators (330.28.25.13.110) — 3rd group (SPI from 3 to 5 years inclusive).
• 🛒 Commercial refrigerators and display cases (330.28.25.13.140) — 4th group (SPI from 5 to 7 years).
• ❄️ Industrial freezers (330.28.25.13.130) — 5th group (SPI from 7 to 10 years).

⚠️ Attention: If the refrigerator is used in aggressive conditions (for example, on a fishing boat or in a workshop with high humidity), its SPI can be reduced by 30% according to the rules p. 6 tbsp. 258 of the Tax Code of the Russian Federation. This will require a technical justification (for example, a conclusion about increased wear).

An example of calculating depreciation for a household refrigerator costing 120,000 rubles. (3rd group, SPI = 5 years, linear method):

Monthly depreciation = 120,000 rub. / (5 years × 12 months) = 2,000 rubles/month

For accelerated depreciation (for example, when using nonlinear method), increasing factors are applied. However, this is rarely relevant for refrigerators, since they do not belong to high-tech equipment.

Features of accounting for refrigerators for individual entrepreneurs and small businesses

Individual entrepreneurs (IP) on STS “Income minus expenses” or UTII can write off the cost of the refrigerator at a time if its price does not exceed 100,000 rubles. (clause 1, clause 1, article 346.16 of the Tax Code of the Russian Federation). However, there are nuances:

• 📄 If the refrigerator is standing more than 100,000 rubles., it needs to be depreciated (even on the simplified tax system).
• 🔄 When selling a refrigerator before the expiration of 3 years from the date of purchase, the individual entrepreneur must restore VAT (if it was accepted for deduction).
• 🏢 For individual entrepreneurs on OSNO the rules are the same as for legal entities.

For small enterprises (simplified accounting system) there is a benefit: fixed assets worth up to 100,000 rubles. can be written off immediately as expenses (clause 5 of PBU 6/01). But it is important to record this in accounting policy the company.

Example: A cafe purchased a refrigerated display case for 85,000 rubles. on the simplified tax system. An accountant can:

1. Write off the entire amount as expenses in the month of purchase (if the display case costs ≤ 100,000 rubles).
2. Depreciate it over 5 years (if it is decided to account for it as fixed assets).

Tax risks: typical errors when accounting for refrigerators

Tax inspectors often pay attention to refrigeration equipment during inspections. Common mistakes that lead to fines:

1. Incorrect OKOF code —for example, a household refrigerator was classified as commercial equipment (330.28.25.13.140 instead of 330.28.25.13.110). This leads to an understatement of income tax.
2. Lack of documents —there is no commissioning certificate or technical passport. Without them, the tax office may exclude the refrigerator from the operating system.
3. Unreasonable reduction of SPI - if the company has reduced its service life without technical justification (for example, from 5 to 3 years).
4. Accounting as material expenses - refrigerator cost 110,000 rubles. written off at a time, although it must be depreciated.

⚠️ Attention: If the refrigerator was purchased in leasing, it is taken into account by the lessor (if the property is on its balance sheet) or lessee (if on your balance sheet). In the latter case, depreciation is calculated according to the general rules, but the initial cost includes all leasing payments.

To avoid claims, check:

• 🔍 Compliance OKOF code technical characteristics (in the equipment passport).
• 📑 Availability primary documents (invoice, acceptance certificate, contract).
• ⏳ Validity useful life (link to OS Classification).

Industrial refrigerators: nuances for warehouses and production

Refrigeration equipment in industries (meat processing plants, dairies, fish processing plants) is often included technological lines. In this case, it is taken into account as part of a complex OS object with a common OKOF code. For example:

• 🍖 Freezing tunnels for shock freezing of meat - code 330.28.25.13.130 (5th group).
• 🥛 Milk cooler tanks - code 330.28.29.11.190 ("equipment for the dairy industry")
• 🐟 Refrigerated containers for storing fish - code 330.28.25.13.190.

For such objects the SPI can reach 10 years (5th group), and depreciation is calculated taking into account shift rate (if the equipment operates in 2-3 shifts). For example, in a meat processing plant, the refrigeration chamber is operated around the clock - its wear and tear will be higher than that of an office refrigerator.

⚠️ Attention: If the refrigeration equipment built into the building (for example, the freezer is part of warehouse), it is taken into account separately only if it can be dismantled without damaging the structure. Otherwise, it becomes part of the building and is depreciated according to its SPI (up to 30 years!).

Accounting entries: how to reflect a refrigerator in accounting

The procedure for reflecting a refrigerator in accounting depends on its cost and type (OS or material costs). Let's consider typical postings:

Example for LLC BASIC:

1. A refrigerator was purchased for 150,000 rubles. (including VAT 27,000 rubles.):

Dt 08.04 Kt 60.01 - 123,000 rubles (cost without VAT)
Dt 19.01 Kt 60.01 - 27,000 rubles (VAT)
Dt 68.02 Kt 19.01 - 27,000 rubles (VAT) deduction)

2. Put into operation (OKOF 330.28.25.13.110, SPI = 5 years):

Dt 01.01 Kt 08.04 - 123,000 rub.

3. Monthly depreciation (linear method):

Dt 44 Kt 02.01 - 2,050 rubles (123,000 / 60 months)

Frequently asked questions about accounting for refrigerators

Dt 03 Kt 08 - commissioning
Dt 02.03 Kt 03 - depreciation (monthly)