Government Decree 1 on depreciation. Classification of fixed assets included in depreciation groups. Classification of fixed assets included in depreciation groups

Classification of fixed assets included in depreciation groups - a regulatory document in which the types of fixed assets are distributed over depreciation groups (10 amortization groups).

The classification of fixed assets included in the depreciation groups approved by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1.

The document regularly make changes. An overview of the changes is given at the end of this material.

The classification of fixed assets included in depreciation groups is a document based on which the useful use of fixed assets is determined, the norm and depreciation amount. This document was approved by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1 and applies from January 1, 2002.

The classification of fixed assets is applied to the income tax. This directly indicates paragraph 1 of Art. 258 of the Tax Code of Russia (Tax Code of the Russian Federation).

The classification of fixed assets is a classifier for types of fixed assets grouped into 10 depreciation groups.

For each type of fixed assessment in the classification, the OKOF code is specified (All-Russian Classifier for Funds), Name and Note.

Within depreciation groups, fixed assets are grouped according to subgroups - machinery and equipment, means of transport ,, buildings, dwellings, perennial areas, livestock working.

Amortized property is combined in the following ten depreciation groups (paragraph 3 of Art. 258 of the Tax Code of Russia):

Example

The organization acquired a passenger car with a 2.5 liter engine.

To determine the amortization group, you need to find the corresponding type of fixed assessment in the classification list.

To the 3rd depreciation group Funds include (useful life over 3 and up to 5 years):

Cars passenger (OKOF code 310.29.10.2).

To the 4th depreciation group Funds include (useful life more than 5 and up to 7 years):

Machines for transportation of people Other cars (passenger small class for disabled, OKOF code 310.29.10.24)

To the 5th depreciation group Funds include (useful life over 7 and up to 10 years):

Machines for transportation of people Other cars are passenger cars ((((with engine working volume over 3.5 liters) and top class, OKOF code 310.29.10.24).

Accordingly, the passenger car with a 2.5 liter engine. refers to the third depreciation group. Useful use for such a car can be set from 3 years and 1 month and up to 5 years.

Features of taxation of depreciation groups

1) the property tax is not recognized by the objects of taxation facilities included in first or second depreciation group In accordance with the classification of fixed assets approved by the Government of the Russian Federation (paragraph. 8 of paragraph 4 of Art. 374 of the Tax Code of the Russian Federation). The property of other depreciation groups can be taxed by property tax (clause 25 of Art. 381, Art. 381.1. The Tax Code of the Russian Federation, see the property tax).

2) for fixed assets belonging to 1-2 and 8-10 depreciation groups A shock absorption premium in the amount of not more than 10% (see the amortization premium, paragraph 9 of Art. 258 of the Tax Code of the Russian Federation).

3) for fixed assets belonging to 3-7 amortizing groups A shock absorption premium in the amount of not more than 30% can be used (see the amortization premium, clause 9 of Art. 258 of the Tax Code of the Russian Federation).

4) by fixed assets 3-7 depreciation groups An investment tax deduction may be applied (Art. 286.1. of the Tax Code of the Russian Federation).

5) the increased coefficient of depreciation 3 (for tax on the profit of organizations) on the subject of leasing does not apply to fixed assets relating to 1 - 3 amortization groups (paragraph 2 of Art. 259.3. NK of the Russian Federation, see the increased coefficient of depreciation).

6) taxpayers have the right to apply an increased depreciation rate 2 (for tax on the profit of organizations) against depreciable fixed assets included in 1 - 7 depreciation groups and produced in accordance with the terms of the Special Investment Contract (PP. 6, paragraph 1 of Article 259.3 of the Tax Code of the Russian Federation, participants in special investment contracts).

7) in relation to buildings, structures, transfer devices 8 - 10 depreciation groups Only a linear depreciation method can be applied (for the income tax). The nonlinear depreciation method to such assets can not be used (clause 3 of Article 259 of the Tax Code, see the nonlinear depreciation method).

Depreciation groups of some fixed assets

Notebook

Printer refers to the second depreciation group ➤ Read more

Personal Computer refers to the second depreciation group ➤ Read more

Server refers to the second depreciation group ➤ Read more

Multifunctional devices (MFP) belong to the third depreciation group ➤ Read more

Office furniture refers to the fourth depreciation group ➤ Read more

Cars Refer to depreciation groups depending on their type.

Most of the passenger cars belongs to the 3rd depreciation group of fixed assets ➤ Read more

Trucks Refer to depreciation groups depending on their carrying capacity and type. Most of them belongs to the 3rd - 5th depreciation groups. ➤ More details

Building refer to 4 - 10 amortizing groups depending on their type of ➤ Read more

Not all types of fixed assets can be found in classification.. For those types of fixed assets that are not specified in depreciation groups, useful life is established by the taxpayer in accordance with the technical conditions or guidelines of manufacturers (clause 6 of Article 258 of the Tax Code of Russia).

It should be noted that the All-Russian Classifier of fixed assets (OKOF) is more detailed and detailed than the classification of fixed assets included in depreciation groups. So, in the classification, a group of fixed assets is often indicated to the class level. In the OKOF, the same funds are indicated to a more detailed level - to the species. Therefore, as a rule, to determine the depreciation group and, accordingly, the rate of depreciation, you must first determine the code of the ECOF specific fixed assembly, and then based on the OKOF code to determine the amortization group by the classification of fixed assets included in the depreciation groups.

Example*

Determine the amortizing group of the purchased air conditioner of the household. In the classification of fixed assets included in the depreciation groups of such an object there is no (as there are integrated groups of fixed assets).

In the OKOF, we find under the code 16 2930274 "household conditioners".

In the classification of fixed assets included in the depreciation groups, a group of fixed assets with code 16 2930000 "Detailed devices" refers to the third depreciation group. This means the air conditioner consumer belongs to the third depreciation group.

* An example is given for the EKOF version until 01.01.2017.

Using the classification of fixed assets in accounting

Until January 1, 2017, paragraph 2 of clause 1 of the Decree of the Government of the Russian Federation dated 01.01.2002 N 1 directly indicated the possibility of applying the classification and in accounting:

"The specified classification can be used for accounting purposes."

But, this paragraph was excluded from 01/01/2017 by the Decree of the Government of the Russian Federation of 07.07.2016 N 640. Accordingly, from 01/01/2017 in accounting, the rules established by regulatory acts on accounting should be applied.

An overview of the changes that were submitted to the classification of fixed assets included in depreciation groups

Decree of the Government of the Russian Federation of 28.04.2018 N 526 "On Amendments to the Classification of fixed assets included in depreciation groups"

05/04/2018 On the official Internet portal of legal information PRAVO.GOV.RU.

The beginning of the document: 12.05.2018

In accordance with paragraph 2, the document applies to the legal relations arising from January 1, 2018.

The essence of changes:

Significantly corrected subsections of "facilities and gear devices" of classification of 3-10 amortization groups. Minor adjustments for the subsections "Machines and equipment" (2, 9 amortization groups).

Changes take into account the sectoral features of the equipment used by the oil industry, the sea and river fleet, railway economy and other industries.

Decree of the Government of the Russian Federation of 07.07.2016 N 640 "On Amendments to the Resolution of the Government of the Russian Federation of January 1, 2002 N 1"

First official publication: 07/12/2016 On the official Internet portal of legal information Pravo.gov.ru.

The beginning of the document: 01.01.2017

The essence of changes:

The new edition shows new codes of the new classifier of the OKOF, which is applied from 01.01.2017 - the All-Russian Classifier of the Funds (OKOF) OK 013-2014 (SNA 2008). Changes are not only technical. Many classification positions are significantly updated. So, many new positions appeared and the positions of the classifier were removed, which were used until 2017.

Changes are large-scale and their materiality is associated with fundamental differences between the old versions of the OKOF and its new version used since 2017.

Historical reference

The classification of fixed assets included in the depreciation groups was enacted from January 1, 2002 by the Decree of the Government of the Russian Federation of 01.01.2002 N 1 (paragraph 3).

Until January 1, 2002, instead of the term "depreciation group", the term "norms of depreciation rates" was used. From January 1, 1991 to January 1, 2002, a single norms of depreciation deductions were applied to the full restoration of fixed assets of the USSR national economy, applied. Decree of the Sovmina of the USSR of 10/22/1990 N 1072.

Now the current classification is generally more beneficial to taxpayers, since its useful use periods by an average of 30% shorter, in comparison with the previously existing events (which leads to a more rapid write-off on costs).

Video

Depreciation group

Additionally

Decree of the Government of the Russian Federation of 01.01.2002 No. 1 "On the classification of fixed assets included in depreciation groups"

Materials on the topic "Depreciation group"

Does the change in the new classification of fixed assets used from January 1, 2017 affect the deadlines for the useful use of fixed assets already taken into account?

All-Russian Classifier of fixed assets (OKOF) OK 013-2014 (SNA 2008)

Which depreciation group is the main tool? (question answer)

How to determine the depreciation group on the code of the OKOF?

Depreciation group

Useful use

Classification of fixed assets included in depreciation groups on Base.Garant.ru

Classification of fixed assets included in depreciation groups on base.consultant.ru

Classification of fixed assets included in depreciation groups on Klerk.ru

Decree of the Government of the Russian Federation of 07.07.2016 N 640 "On Amendments to the Resolution of the Government of the Russian Federation of January 1, 2002 N 1" (Consultant.ru)

Government of the Russian Federation

About the classification of fixed assets
Included in depreciation groups

Decisions of the Government of the Russian Federation of 09.07.2003 N 415,
from 08.08.2003 N 476, of 18.11.2006 N 697, from 09/12/2008 N 676,
dated 24.02.2009 N 165, from 10.12.2010 N 1011,
from 06.07.2015 N 674)

In accordance with Article 258 of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:

1. To approve the attached classification of fixed assets included in depreciation groups. This classification can be used for accounting purposes.

2. To the Ministry of Economic Development and Trade of the Russian Federation, together with interested federal executive authorities, submit to the Government of the Russian Federation within a month from the date of making amendments and additions to the All-Russian Classifier of the Propositions of Proposals on the clarification and addition of the classification of fixed assets included in the depreciation groups.

Establish that the classification of fixed assets included in the depreciation groups is applied from January 1, 2002.

Chairman of the government
Russian Federation
M. Kasyanov

Approved
Decree of Government
Russian Federation
dated January 1, 2002 N 1

CLASSIFICATION
Fixed assets included in depreciation groups

(as amended by the decrees of the Government of the Russian Federation of 09.07.2003 N 415,
from 08.08.2003 N 476, from 11/18/2006 N 697,
from 12.09.2008 N 676, from 24.02.2009 N 165, from 10.12.2010 N 1011,
from 06.07.2015 N 674)

First group cars and equipment

Second group cars and equipment Perennial stands

Third Group Construction and transfer devices cars and equipment Tools transport Inventory manufacturing and economic

Fourth group Building Construction and transfer devices cars and equipment Tools transport Inventory manufacturing and economic Cattle working Perennial stands

Fifth group Building Construction and transfer devices cars and equipment Tools transport Inventory manufacturing and economic Perennial stands Fixed assets not included in other groupings

Sixth group Construction and transfer devices Housing cars and equipment Tools transport Inventory manufacturing and economic Perennial stands

Seventh group Building Construction and transfer devices cars and equipment Tools transport Perennial stands Fixed assets not included in other groupings

Eighth group Building Construction and transfer devices cars and equipment Vehicles Inventory manufacturing and economic

Nine Group Building Construction and transfer devices cars and equipment Vehicles

Tenth group Building Construction and transfer devices Housing cars and equipment Vehicles Perennial stands

Government of the Russian Federation

About the classification of fixed assets
Included in depreciation groups

In accordance with Article 258 of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:

1. To approve the attached classification of fixed assets included in depreciation groups.

Paragraph has lost its strength from January 1, 2017. - Decree of the Government of the Russian Federation of 07.07.2016 N 640.

2. To the Ministry of Economic Development of the Russian Federation together with interested federal executive authorities to submit to the Government of the Russian Federation within a month from the date of making changes and additions to the All-Russian Classifier of the Funds of Proposals to clarify and supplement the classification of fixed assets included in the depreciation groups.
(as amended by the Decree of the Government of the Russian Federation of 07.07.2016 N 640)

3. To establish that the classification of fixed assets included in the depreciation groups is applied from January 1, 2002.

Chairman of the government
Russian Federation
M. Kasyanov

Approved
Decree of Government
Russian Federation
dated January 1, 2002 N 1

CLASSIFICATION
Fixed assets included in depreciation groups

First group cars and equipment

Second group cars and equipment Tools transport Perennial stands

Third Group cars and equipment Tools transport

Fourth group Building Construction and transfer devices cars and equipment Tools transport Inventory manufacturing and economic Cattle working Perennial stands

Fifth group Building Construction and transfer devices cars and equipment Tools transport Inventory manufacturing and economic

Sixth group Construction and transfer devices Housing cars and equipment Tools transport Inventory manufacturing and economic Perennial stands

Seventh group Building Construction and transfer devices cars and equipment Tools transport Perennial stands Fixed assets not included in other groupings

Eighth group Building Construction and transfer devices cars and equipment Vehicles Inventory manufacturing and economic

Nine Group Building Construction and transfer devices cars and equipment Vehicles

Tenth group Building Construction and transfer devices Housing cars and equipment Vehicles Perennial stands

→

Government of the Russian Federation

About the classification of fixed assets
Included in depreciation groups

(as amended by the decrees of the Government of the Russian Federation of 09.07.2003 N 415,
from 08.08.2003 N 476, of 18.11.2006 N 697, from 09/12/2008 N 676,
dated 24.02.2009 N 165, from 10.12.2010 N 1011,
from 06.07.2015 N 674)

First group cars and equipment

Second group cars and equipment Perennial stands

Third Group cars and equipment Tools transport Inventory manufacturing and economic

Fourth group Building Construction and transfer devices cars and equipment Tools transport Inventory manufacturing and economic Cattle working Perennial stands

Fifth group Building Construction and transfer devices cars and equipment Tools transport Inventory manufacturing and economic Perennial stands Fixed assets not included in other groupings

Sixth group Construction and transfer devices Housing cars and equipment Tools transport Inventory manufacturing and economic Perennial stands

Seventh group Building Construction and transfer devices cars and equipment Tools transport Perennial stands Fixed assets not included in other groupings

Eighth group Building Construction and transfer devices cars and equipment Vehicles Inventory manufacturing and economic

Nine Group Building Construction and transfer devices cars and equipment Vehicles

Tenth group Building Construction and transfer devices Housing cars and equipment Vehicles Perennial stands

Determination of the calculated and retirement capital of the Insured person and the expected period of payment of labor pension

From January 1, 2002, the Federal Law of December 17, 2001 No. 173-FZ "On Labor Pensions in the Russian Federation" came into force 1 (hereinafter referred to as the Law of December 17, 2001), which provides for a new procedure for calculating labor pensions.

The application of this order has its own characteristics, depending on which the subject of pension legal relations, the pension is calculated - the person for the first time on the assignment of a pension after January 1, 2001, or a person who, as of this date, was already a pensioner.

In the event that the appeal for the assignment of the labor pension is carried out for the first time, first of all, an assessment of the rights of the applicant retirement, that is, is checked. Whether all the necessary conditions are met to acquire the right to work retirement.

Conditions are divided into general, existing in relation to all types of this pension. and special, taken into account only when appointing one of three types of labor pensions - in old age, for disability or on the occasion of the loss of the breadwinner.

The law of December 17, 2001 provides for three general conditions for acquiring the right to a labor pension:

1) the availability of Russian citizenship or permanent residence in the territory of the Russian Federation;

2) inclusion in the system of compulsory pension insurance in Russia;

3) the presence of the insured person a certain duration of insurance experience, and in cases of necessity and experience in the relevant types of work.

In assessing the right to a labor pension, the legal fact of inclusion in the system of compulsory pension insurance in the Russian Federation does not require any special proof, since it is confirmed by the presence of at least one day of insurance experience in the relevant person.

The required duration of the insurance experience varies depending on the type of labor pension. For the acquisition of the right to a retirement of old age, at least 5 years of insurance experience, and retired disability and on the occasion of the loss of the breadwinner is at least one day of such an experience. With regard to pensions on the occasion of the loss of the breadwinner, the applicant should not be responsible for the experience, but his deceased breadwinner.

In case of compliance with all the conditions for the acquisition of the right to a labor pension in accordance with the Law of December 17, 2001, it calculates its size consisting of three consecutive actions.

The first action is to determine the calculated pension capital of the insured person.

The estimated pension capital is determined in two ways:

By converting (transformation) to the estimated pension capital of pension rights acquired by the insured person until January 1, 2002;

By taking into account on the individual personal account of the insured person in the system of compulsory pension insurance of insurance premiums received for him from January 1, 2002.

In relation to persons who first enter into labor relations from January 1, 2002 and, therefore, they do not at this point by any pension rights arising from these legal relations, only a second way to form a calculated pension capital is possible.

Conversion of pension rights is carried out as follows.

The calculated amount of the pension of the insured person as of January 1, 2002 is determined. To do this, set four indicators.

The first indicator is an old coefficient.

The magnitude of the ancient coefficient depends on the duration of the total labor experience or the experience in the respective types of work, which is available in the insured person.

Under general work experience is understood as the total duration of labor and other socially useful activities (regardless of its nature) until January 1, 2002.

The Law of December 17, 2001, an exhaustive way establishes six types of labor and other socially useful activities that may be counted in the overall work experience:

1) work (by employment, in the order of membership in a cooperative organization and any other work on which the employee was subject to compulsory - retirement insurance) and the service of paramilitary organizations (WCR, special bodies, mountain-trap parts);

2) creative activities of members of the main creative unions (writers, artists, composers, cinematographers and theater figures), as well as writers and artists who were not members of creative unions;

5) military and other service equivalent to it;

4) temporary disability and disability I and P groups obtained due to injury related to production, or professional disease;

5) stay in places of conclusion over the term assigned when revising the case;

6) stay in the status of unemployed (receipt of unemployment benefits, participation in paid community work, moving to the direction of employment service, other terrain and employment).

Periods of detention, in places of detention, reference and in a special settlement (only for the repressed peoples) of rehabilitated citizens are considered since the age of 16 years of age as periods of work, based on the presumption of compulsory attracting these citizens to work, and are counted into the general employment experience Without the conversion of evidence of actual implementation in these periods of employment.

The experience in the relevant types of work means the total duration of the periods of the work specified in paragraph 1 of Art. 27 and sub. 7-13 p. 1 Art. 28 of the Law of December 17, 2001, until January 1, 2002.

All periods counted in the overall work experience and experience in the relevant types of work are calculated in a calendar, that is, day for the day (without the use of any benefits). It applies the procedure for calculating and confirming the experience, which acted until January 1, 2002.

According to paragraph 2 of Art. 29 of the Law of December 17, 2001 to the payment of insurance premiums to the Pension Fund of the Russian Federation equal to the payment of state social insurance premiums before January 1, 1991, payment of a single social tax, and a single tax on imputed income for certain types of activities. With regard to the calculation of the overall employment experience, this means that any work is counted in the specified experience, on which the employee was subject to both mandatory pension insurance and state social insurance for the period up to January 1, 1991. During periods of time when a single social tax or a single tax on imputed income for certain activities was paid for the employee, the employee remained the insured system of compulsory pension insurance.

Older coefficient in insured persons whose total labor experience is 25 or less years (men) or 20 and less years (women) - 0.55.

In case the insured person has a common work experience of greater duration, an older coefficient increases for each full year of such an experience over 25 years in men and 20 years in women by 0.01, but not more than 0.20. Thus, the highest old-factor coefficient, which can obtain the insured person, is 0.75 (0.5.5 + 0/20).

There is one seizure from the above rule. The older coefficient in the disabled person of the Group III (from January 1, 2004. The disabled person with a limitation of the ability to work IE degree) in all cases and regardless of the duration of its overall employment is 0.30.

In the insured persons, which simultaneously have both general labor experience and experience on the relevant types of work, there is the possibility of choosing an embodiment of its ancient coefficient. This indicator, if necessary, can be calculated on the basis of the length of experience in the relevant types of work.

For example, a man who has worked at least 10 years old on underground work, on working with harmful working conditions and in hot shops has the right to the appointment of an old age pension upon reaching the age of 50, provided that it has an insurance experience at least 20 years.

Consequently, its old-fashioned coefficient can be determined in the amount of 0.55 in the presence of the required length of the experience in these works (that is, 10 years) and increase by 0.01 for each full year of such an experience, but not more than 0.20.

The second indicator is the average monthly earnings of the insured person.

The average monthly earnings of the insured person may be calculated by his desire one of two options - for the period from January 2000 to December 2001 (that is, for the fixed 24 last month of work before the entry into force of the law of December 17, 2001) or for any 60 Consecutive months before the specified date. When applying the second variant elected by the insured person, the period should consist of 60 months, reaching a contract (each other), and not divided into a breakdown.

The variants of the average monthly earnings differ not only by temporary duration, but also in order confirmation. Earnings for the periods before January 1, 1998 are taken into account on the basis of certificates issued by the relevant services of enterprises, organizations, institutions. Data on earnings for the periods after January 1, 1998 are taken into account on the basis of information submitted by the departments of personalized accounting of the Pension Fund of the Russian Federation, which, in turn, employers provide information about all persons working on labor contracts, as well as on civil law agreements on Remuneration for which insurance premiums are charged in accordance with the legislation of the Russian Federation.

The ratio of the average monthly earnings of the insured person to the average monthly wage in the Russian Federation is taken into account in the amount of not more than 1.2.

For persons living in the regions of the Far North and equivalent areas in which district wage coefficients are installed, the ratio of the average monthly earnings of the insured person to the average monthly wage in the Russian Federation is taken into account in the following sizes:

not over 1.4 - for persons living in these areas and locations, in which the district coefficient is established to 1.5 employees, or for persons, the calculated pension of which is calculated from the average monthly earnings, taking into account the specified district coefficient;

not over 1.7 - for persons living in areas of the Far North or in areas equal to them, in which the district coefficient in the amount of 1.5 to 1.8, or for persons, the calculated amount of whose pension is calculated from the average monthly earnings, taking into account the specified district coefficient;

not over 1.9 - for persons living in the regions of the Far North or in areas equal to them, in which the regional coefficient in the amount of 1.8 and higher, or for persons, the estimated amount of whose pension is calculated from the average monthly earnings taking into account the specified district coefficient.

If, in the composition of this earnings, several different in size, the district coefficients, in determining the attitude of the average monthly earnings of the pensioner to the average monthly wage in the Russian Federation, the last time of obtaining the district coefficient is taken into account.

To the calculated pension is accrued to increase pensions that were established by Art. 110 of the Law of the Russian Federation "On State Pensions in the Russian Federation" as of December 31, 2001, if the Insured person corresponds to the categories of recipients of such increasing stipulated in this article. In this case, there is one limitation: if the insured person, along with the labor pension, is established additional material support According to which it is assumed to increase the pension according to Art. 110 of the law, the estimated pension is not increasing.

The estimated pension can not be less than 660 rubles.

The expected period of paying a labor pension is determined.

This period should fully comply with a similar period, which will be applied when the insured person of the insurance part of the labor pension is established.

According to paragraph 5 of Art. 14 of the Law of December 17, 2001 The expected period of an old-age labor pension payment period used to calculate the insurance portion of the said pension is 19 years old (228 months). However, paragraph 1 of Art. 32 of this law found that for the transition period, which begins on January 1, 2002, the indicated indicator is temporarily declining to 12 years (144 months) and then increase annually for 6 months (from January 1 of the relevant year) until the age of 16 (192 months ), after which annually increases for one year (from January 1 of the relevant year) until the age of 19 (228 months).

With regard to persons with disabilities, there is its own specificity when determining the expected period of labor pension. When establishing the insurance part of the labor pension for disability, the specified period is reduced by multiplying the ratio of the regulatory duration of the insurance experience (in months) as of the retention day of the pension by 180 months. The regulatory duration of the insurance experience until the age of 19 years old is 12 months and increases by 4 months for each full year of age since 19 years, but not more than 180 months.

3. The calculated pension capital of the insured person is determined.

To obtain the calculated pension capital of the insured person, it is necessary to subtract 450 rubles from its settlement pension. And multiply the result obtained by the expected period of work pension defined for this person. If, as of January 1, 2002, the insured person had a common work experience of less than 25 years in men and less than 20 years in women, the calculated retirement capital is subject to reduction. This reduction is made by dividing the magnitude of the calculated pension capital by the number of months of complete overall labor experience and multiplication by the number of months of actually existing experience.

The estimated pension capital, determined in the considered manner, is fixed on the individual personal account of the insured person along with the insurance premiums paid for him from January 1, 2002 and until the initiative of the insurance part of the labor pension is established in the same manner, which for the same period is applied To index the insurance parts of the pensions already appointed.

The second action is the definition of the expected period of paying a labor pension.

As already noted, the expected period of labor pension is established by law from July 17, 2001. The duration of this period is 19 years old (228 months). However, the specified duration of the expected period of paying a labor pension is not administered immediately, but gradually (starting from 12 years in 2002) with such a calculation to enter the final indicator only in 2013. At the same time, it is necessary to take into account that the insured person has the opportunity to reduce the expected duration of payment of its pension in order to obtain it at a higher amount. To do this, it is necessary to postpone the moment of retirement after reaching the retirement age at least one year.

The expected period of payments for old-age labor pensions is reduced by one year for each full year, which has expired from the day the retirement age, if the appointment of this pension has not been made (if the insured person has all the grounds giving the right to retire).

Taking into account such a reduction, the expected period of retirement pension should not be less than 14 years old (168 months). This is also a finite indicator that is enhanced gradually. Starting on January 1, 2002, the minimum possible expected period of payment of pensions in old age is 10 years (120 months), and since January 1, 2009, it increases for 6 months (from January 1 of the relevant year) to reach 14 years (168 months).

For the convenience of perception, the procedure for determining the corrective coefficient of the expected period of paying a labor pension can be represented as the following formula:

K \u003d (12 + [B - 18] x 4) / 180.

labor Pension Payment Coefficient

In the above formula, the symbol "B" marked the age of the disabled person on the day, from which he is appointed as an insurance part of disability pension. Accordingly, [in-18] is the total number of ages exceeding 18 years.

In the same procedure, the expected period of payment of the insurance part of the pension on the occasion of the loss of the breadwinner is determined. The difference consists only that the corrective coefficient of the deceased breadwinner is calculated on the basis of the regulatory duration of the progress of the breadwinner as of the day of his death.

The number of birthday 6 remains unsurpassed. Nature is honest, frank, reliable. The views are progressive, but with the desire to create a name, to achieve respect and location around, support peace and peace among friends, improve their life conditions.
You literally emit optimism and cheerfulness.

This number is considered one of the happiest, since it is the sum of its divisors: 6 \u003d 1 + 2 + 3. People of the number 6 are harmonious and weighed, they have to trust, although, sometimes there are too stubborn. They are very romantic and in love, the interests of them are usually focused on the house and family. They are inherent good taste, they are very posing to themselves, it is easy to converge with other people.

Happy week of week for a number 6 - Friday.

Your planet - Venus.

Tip:

Justifying a trusted work or position, you are satisfied with the achieved and do not seek to the tops of a career or fame. In this you sometimes interfere with complacency and complacency. The inconsistency mask does not go to you, as it does not cause big sympathy and gives reason to suspect hypocrisy.

Important:

House, family; Classes requiring patience.
Six gives a person inactive, inert, loving homemade comfort. Harmonizes relations with the surrounding world, but can develop laziness and unprincipledness, makes a person with non-conflict, but at the same time makes him a lot and painstakingly work. The number patronizes to doctors, laboratory workers, jewelers, designers, multipliers, museum workers and collectors.

Love, sex.

These people are usually very sexy. At the same time, they do not in any way enjoy love everywhere. The material consideration plays them a very important role when choosing a partner. If there is no sexual compatibility between spouses and mutual love is a source of disappointment and even breaking relationships.

They should more openly express their feelings and affection. Then they will stronger attract partners to themselves who will actually love them as they are, and not as they see.

Birth number for women

The number of birth 6 for a woman externally seems to be calm, cold and even alienated, but there is sensuality and sexuality under it. In youth often naive, sentimental and shy. Becoming an adult becomes reasonable. Dreamy, has a rich imagination and high intuition. It can be a soft, timid, modest or seductive, flirty, playful. Her unpredictability gives its special appeal. Proposed to romantic relationships. Valid every moment of love. With all my heart and soul gives him a feeling. She needs a sensitive and responsive partner, only such a person will make it happy. It does not tolerate half of the relationship: all or nothing. Wants to love and be loved, and to the end. It may be hot-tempered and touchy. She wants security, understanding and care. Although herself is capable of leaving any life storms. Parting with the partner, tries to maintain friendly relations. Marriage and children are basic priorities. Chooses a husband equal to social situation and with similar interests. Relations with relatives are of paramount importance for her, and it gives him a lot of time and strength.

Men's birth number

The number of birth 6 for a man Such a man is obligatory, hardworking and reliable. She strives for stable relationships. Loves, selflessly bypassing feelings. Easy to flood, prefers to give more than to take. Sees the merits and disadvantages of both the partner himself and the prospects of their relationship with him. The most fully, his emotions are expressed in the field of relationships, and he seeks to find a faithful, understanding his companion. He can be sincere and deeply loyal partner. His need for sensual love implies the body first, and then the soul. Conducts well adapt to changing circumstances. If he is respected as a person, he feels confident, otherwise he changes the partner. Very attached to the mother, and his wife has to dismantle the place in his life. Does not like innovations, there are many conventions. It has an aggravated intuition. Home and family - the main thing for him. A big problem in the relationship is increased syntitude, sensitivity to criticism and condemnation of others. It may be pedantic, demanding to others. He must forgive other people their shortcomings, more appreciate the advantage. It is better to find a companion with similar professional interests, his circle, so that she liked him to friends, but did not stand above on social status.

Birth number 1.

People born on the 1st - high creative and inventive nature. They firmly believe in their views and have a huge power of belief. They do not like restrictions and unborn tips, as well as any interference in their case, so they prefer to work alone, regardless of others. They may show dictatorial savages.

These people have enormous determination and power of will, but sometimes they can be stubborn and wayward. The main emotion is excessive ambitions, they can direct all their mental abilities. Emotional passion, as a rule, is transient, secondary, almost always subordinates to the satisfaction of their ambitions. They require subordination to themselves, humility, so their marriage is far from always happened.

These people show solid determination and durability, do not refuse themselves. If it is mitigated to prudence, which is inherent in them, it can lead to excellent results. In their speech can be quite straightforward, sometimes rude and cruel.

They are in harmony with those who deliberately obeys them, agrees to remain their shadow, does not try to be equal with them. Only one who respects their individuality, freedom, can get along with them.

These people are always outstanding, complete solid determination and creativity. Their personal qualities of the highest order. But they are experiencing great difficulties when communicating with other people. The surrounding should show understanding to them, tacty.
From the point of view of health, their weak points - heart, eyes, blood pressure.

Pythagorean or Psychomatrix Square

The qualities listed in the square cells can be strong, medium, weak or absent, it all depends on the number of digits in the cell.

Decryption of Pythagorean Square (square cells)

Character, power of will - 2

Energy, Charisma - 2

Knowledge, creativity - 0

Health, Beauty - 2

Logic, intuition - 0

Hardworking, skill - 2

Good luck, luck - 0

Debt feeling - 0

Memory, mind - 0

Deciphering Pythagorean Square (rows, strollers and square diagonals)

The higher the value, the more pronounced quality.

Self-esteem (column "1-2-3") - 4

Making money (column "4-5-6") - 4

Talent potential (column "7-8-9") - 0

Dedication (string "1-4-7") - 4

Family (string "2-5-8") - 2

Stability (string "3-6-9") - 2

Spiritual potential (Diagonal "1-5-9") - 2

Temperament (diagonal "3-5-7") - 0

Sign of the Chinese Zodiac Snake

Every 2 years there is a change of elements of the year (fire, earth, metal, water, wood). The Chinese astrological system divides years to active, turbulent (yang) and passive, calm (yin).

You Snake Elements Metal year Yin

Birth clock

24 hours correspond to the twelve signs of the Chinese zodiac. The sign of the Chinese horoscope of birth, the corresponding time of appearance on the light, so it is very important to know the exact time of birth, it has a strong impact on the character of a person. It is alleged that according to the birth horoscope you can find out the features of your character.

The brightest manifestation of the quality of the birthday will take place if the birthday character coincides with the SIM-WHOLE of the year. For example, a man born a year and an hour of a horse will show a maximum of the qualities prescribed by this-MU sign.

• Rat - 23:00 - 01:00
• Bull - 1:00 - 3:00
• Tiger - 3:00 - 5:00
• Rabbit - 5:00 - 7:00
• Dragon - 7:00 - 9:00
• Snake - 09:00 - 11:00
• Horse - 11:00 - 13:00
• Goat - 13:00 - 15:00
• Monkey - 15:00 - 17:00
• Rooster - 17:00 - 19:00
• Dog - 19:00 - 21:00
• Pig - 21:00 - 23:00

Capricorn European Zodiac Sign

Dates: 2013-12-22 -2014-01-20

Four elements and their signs are distributed as follows: the fire (Aries, Leo and Sagittarius), Land (Taurus, Virgo and Capricorn), Air (Twins, scales and aquarius) and Water (Cancer, Scorpio and Fish). Since the elements help describe the main features of the character of a person, including them in our horoscope, they help to make a more complete picture of a particular personality.

Features of this element - cold and dryness, metaphysical matter, strength and density. In the zodiac, this element is represented by the earth trigon (triangle): Taurus, Virgo, Capricorn. The land trigon is considered a materialistic trigon. Principle: Stability.
The Earth creates forms, laws, gives concreteness, stability, stability. The land structures, analyzes, classifies, creates a foundation. It is inherent in such qualities as inertia, confidence, practicalism, reliability, patience, rigor. In the body, the Earth gives braking, passing through tightening and compression, slows down the metabolic process.
People in whose horoscopes expressed Earth elements, have a melancholic temperament. These are people sober mind and calculating, very practical and business. The purpose of life is always real and achievable, and the path to this goal has been scheduled for young years. If they deviate from their purpose, it is very slightly more because of the internal reasons than external. People of this trigon achieve success due to such excellent traits, as perseverance, perseverance, excerpt, endurance, purposefulness, unshakable. They do not have such a fantasy and bright, living imagination, like the signs of the trigon of water, there are no utopian ideas, like the signs of fire, but they stubbornly go to their goal and always reach it. They choose the path of the smallest external resistance, and with emerging obstacles mobilize their strength and energy to overcome everything that it prevents them from achieving the intended goal.
People of the Earth Earth seek to hold matter. The creation of material values \u200b\u200bbrings them true satisfaction, and the results of labor make their souls. All the goals they put in front of them must first bring them benefit and material benefit. If the majority of the planets are located in the land trigon, such principles will spread to all areas of life, right up to love and marriage.
People with the predominance of the Earth's element are firmly on their feet, prefer stability, moderation, sequence. Love a settling lifestyle, tied to home, property and homeland. Lifting periods and well-being are replaced by crises that may be long due to the inertia of the Earth's trigone. It is this inertia that does not allow them to quickly switch to a new type of activity or relationship. Here is their limited ability to adapt to anyone and to anything, with the exception of the sign of the Virgin.
People with severe Earth elements usually choose a profession associated with material values, money or business. Often they have "golden hands", they are excellent artisans, can be successful in applied sciences and applied arts. They are patient, submissive circumstances, sometimes occupy an expectant position, while not forget about the bread. Everything is done with one goal - to improve their physical existence on Earth. There will be care about the soul, but this is from the case of the case. All of the above for them is easily achievable, provided that their energy does not go to such negative features of character, like ultra-humanism, excessive calcality, carefulness and greed.

Aries, Cancer, Scales, Capricorn. The cardinal cross is the cross of the will, the material basis of the universe, the new impetus of the idea. The main quality is the desire for implementation. He is always directed to the future. It gives dynamism, activity, desire for the goal. The man, in the horoscope of which the sun, the moon or most personal planets are in the cardinal signs, will be a person action. Such people are energetic and live in the present, for them the most important time and sensation of "here and now". Therefore, their emotions and sensations are characterized by brightness and great power. Their joy is the same strong and sincere, as well as disappointment, but any emotions are short-lived, because soon these signs are immersed in a new life, in new sensations, the new business is underdeveloped. With the age of their mood, they are becoming more smoother and come to the usual businessworthy for them. They are not frightened by their obstacles, but only strengthen the head and the desire for the goal. However, they do not have a lot of strength to withstand the struggle for their goal for too long. Therefore, if the struggle against the obstacle is too dragging or not at all shows the results of their efforts, then such an obstacle begins to seem insurmountable, which leads to disappointment, causes the decline of the forces and can even lead to depression. Also destructive for them the lack of dynamics and the opportunity to take the initiative. Such a person will always strive forward and up, fascinating with its energy. He is always in sight, it is noticeably towers over his surroundings, achieves his life goal and reaches a high social level.

In Capricorn, the elements of the Earth manifests itself on a thinner, ideal level. The main ruler here is Saturn. The ancient symbol of Capricorn is a goat, breaking out of the ground and even having a wings. This is an animal that binds the element of the Earth and the next element of air. Such duality is characteristic of you if your sun is in the sign of Capricorn.

You are most likely a hard analyst, very directed. Clearance is the deepest, most essential quality of the Capricarps. You set yourself the goal to which you go using your beautiful tactical abilities using your dexterity, in the worst case - cunning and conformism. At the lowest case, on the way to your goal, you can fit literally everything, act rather hard, clearly and definitely. In the worst version, you are a very cunning person, and you are very difficult to catch your hand at the same time, because you act very thinly and delicately. For the sake of implementing their ideas and goals, you can use any means. Among such Capricors we see half of the sweat, which destroyed several millions of people of their country, Mao Zeduna.
Among the Capricors there are many people living in the inner feeling of the goal whose goal of life becomes the desire to convey to others this feeling of the goal. Therefore, among high Capricors we find preachers, shepherds, prophets, missionaries, but with a stronger practical orientation. You can not give not only a high idea, but also tools for achieving, practical means, real schemes and ways to achieve high goals.

Your highest level is associated with an internal sensation of a high target. Sometimes this feeling is communicated to mysticism, to the adamant desire to convey its high goal to the people. Ideally are the savors of peace and humanity - Zarathustra, Christ. In history we find other Capricors: Jeanne D'Arark, Philosopher Albert Schweitzer, Nostradamus. Among them were Gurdjieff with their system "Man-Machine", Joseph Smith, founder of the Mormon religion. Among the Capricors are also found a lot of pessimists, people are extremely secretive, do not let anyone. Many among them askets, samnikov, people who know how to limit themselves in everything.
If we talk about the dynamics of your development, then this is the immediate desire for your goal and the ability to lavish to achieve it. You sometimes click on the mountain, sometimes like a bird jumping with a ledge on the ledge, leaving far behind the hunters behind yourself, and climb into such places that others never get there. But this is manifested at the highest level of spiritual development.