Which account should the refrigerator be credited to: a complete guide to accounting in 2026

Purchasing a refrigerator for a business - be it a cafe, store or office - is always accompanied by the question: to which account should it be correctly credited? An error in choosing an account can lead to a distortion of the tax base, problems during audits and even fines. In 2026, the accounting rules for fixed assets (fixed assets) and materials underwent changes, and the boundaries between inventory, equipment and product became even thinner.

This article will help you figure out when a refrigerator belongs to fixed assets (account 01), and when to materials (10) or goods (41). We will analyze the criteria for classification by costs (limit 100,000 ₽ in 2026), length of service and purpose, and also consider the nuances for individual entrepreneurs on the simplified tax system, LLCs on OSNO and government institutions. At the end, you will find ready-made transactions and answers to frequently asked questions from accountants.

1. Refrigerator as a fixed asset: account 01 or 08?

If a refrigerator is purchased for long-term use (more than 12 months) and its cost exceeds 100,000 rubles (limit for OS in 2026), it should be counted as fixed asset. In this case, its capitalization takes place in two stages:

• 📦 First to account 08 ("Investments in non-current assets") - all acquisition costs are collected here (price of the refrigerator + delivery + installation).
• 🔄 Then to account 01 ("Fixed assets") - after commissioning.

Example of postings for LLC on OSNO:

Dt 08 Kt 60 - 120,000 ₽ (refrigerator credited Samsung RB37A5200SA at the supplier)
Dt 19 Kt 60 - 21,600 ₽ (20 VAT allocated)
Dt 01 Kt 08 - 120 000 ₽ (put into operation)

⚠️ Attention: If the refrigerator is standing less than 100,000 ₽, but it is planned to use it for longer than a year, it can be taken into account as OS at the company's choice (clause 5 of PBU 6/01). However, this will require depreciation, which is not always profitable.

2. When is a refrigerator a material (count 10)?

The refrigerator falls into count 10 ("Materials") if:

• 💰 Its cost less than 100,000 ₽ (in 2026), and the company did not decide to account for it as an OS.
• 🔄 It is used less than 12 months (for example, for a temporary project).
• 🛠️ This spare part for the repair of other equipment (for example, a compressor for a refrigeration unit).

Wiring for IP on the simplified tax system:

Dt 10.09 "Inventory and household supplies" Kt 60 - 45,000 ₽

Important: Materials are written off as expenses one-time upon transfer to operation (Dt 20/26/44 Kt 10), while fixed assets are depreciated over the years. This is a key difference for tax accounting.

3. Refrigerator as a product: account 41 for shops and cafes

If a refrigerator is purchased for resale (for example, in a household appliance store) or as part of trade equipment (a display case in a cafe), it is taken into account on account 41 ("Goods"). There are two scenarios here:

For cafes and restaurants, refrigeration equipment often refers to fixed assets, even if it is used for storage inventory. The exception is small refrigerators (for example, bar costing up to 50,000 ₽), which can be taken into account as materials.

4. Features for individual entrepreneurs and small enterprises

Individual entrepreneurs and companies on USN often simplify accounting. Special rules apply for them:

• 📉 IP on the simplified tax system "Income": they may not keep accounting records at all, but must record expenses in Income and Expense Accounting Book (KUDiR). The refrigerator is included in expenses at a time upon payment.
• 📊 STS "Income minus expenses": the refrigerator is written off as expenses after payment and commissioning. If the cost is > 100,000 ₽, the write-off is extended over the service life (but not less than 1 year).
• 🏢 LLC on the simplified tax system: must keep accounting records. A refrigerator > 100,000 ₽ is taken into account as fixed assets, even if the tax is written off at a time.

⚠️ Attention: IP on a patent cannot take into account expenses for a refrigerator - the patent system does not provide for a reduction in tax on costs.

Acceptance and transfer certificate (OS-1 form for OS)|Consignment note (TORG-12)|Invoice (for OSNO)|Commissioning certificate|Payment order (to confirm payment)-->

5. Depreciation of a refrigerator: groups and terms

If the refrigerator is accounted for as fixed asset, its cost is written off through depreciation. In 2026, the following rules apply:

• 🕒 Service life: for household refrigerators - 3–5 years (3rd depreciation group), for industrial - 5–7 years (4th group).
• 📉 Accrual method: more often used linear (in equal parts), but allowed declining balance (accelerated).
• 💸 Tax accounting: depreciation starts from 1st day of the month following commissioning.

Example calculation for a refrigerator Liebherr CNef 4315 costing 180,000 ₽ (service life 5 years, linear method):

Monthly depreciation = 180,000 ₽ / 60 months = 3,000 ₽
Posting: Dt 20 (44) Kt 02 - 3,000 ₽ (monthly)

For simplified (STS), depreciation in accounting does not affect the tax base - expenses are written off according to the rules of Art. 346.16 of the Tax Code of the Russian Federation.

Dt 01.V Kt 01 - 120,000 ₽ (disposal)
Dt 02 Kt 01.V - 60,000 ₽ (written off depreciation)
Dt 91.02 Kt 01.V - 60,000 ₽ (residual value written off)

6. VAT when buying a refrigerator: when to deduct?

Companies on MASIC can accept VAT for deduction if:

• 📄 Yes correctly executed invoice from supplier.
• 💳 Refrigerator capitalized (for 08, 10 or 41 accounts).
• 💰 Goods paid (if prepayment - deduction is possible after shipment).

Transactions for VAT deduction:

Dt 19 Kt 60 - 21,600 ₽ (VAT for a refrigerator Bosch KAN92VI20R worth 120,000 ₽)
Dt 68.VAT Kt 19 - 21,600 ₽ (accepted for deduction after commissioning)

⚠️ Attention: If the refrigerator is in use in VAT-free activities (for example, in a cafe on UTII), deduction is impossible - VAT is written off on expenses (Dt 20/44 Kt 19).

7. Typical mistakes and how to avoid them

Errors in accounting for refrigerators often lead to inflated taxes or fines. Here are the most common:

• 🔢 Incorrect fixed asset limit: many people forget that from 2026 the threshold is 100 000 ₽, and not 40,000 rubles (as it was before). A refrigerator for 99,000 ₽ can be taken into account as fixed assets, but this is not always profitable.
• 📅 Missing the commissioning deadline operation: if the refrigerator has been in the warehouse for more than a month without a commissioning certificate, the tax office may exclude it from depreciable property.
• 📝 Lack of documents: without the OS-1 or TORG-12 act, inspectors charge expenses. This is especially critical for the simplified tax system.

How to avoid problems:

1. Immediately determine purchase purpose (for sale, production or office).
2. Conclude agreement with the supplierwhere the purpose of the refrigerator is indicated.
3. Execute commissioning certificate on the day of installation.

FAQ: Frequently asked questions about accounting for refrigerators