All-Russian Classifier of Fixed Assets (OKOF)

21 January 2024, 19:09

The All-Russian Classifier of Fixed Assets (OKEF) is part of the Unified System of Classification and Coding of Technical-Economic and Social Information (ESKK) of the Russian Federation.

The All-Russian Classifier of Fixed Assets was developed for use within the territory of the Russian Federation as a replacement for the All-Union Classifier of Fixed Assets.

In developing OKEF, account was taken of: The International Standard Industrial Classification of All Economic Activities (ISIC), the International Classification of Products (CPC) - Central Product Classification (CPC), United Nations standards on the international system of national accounts (SNA), the Regulation on Accounting and Reporting in the Russian Federation, as well as the All-Russian Classifier of Types of Economic Activities, Products and Services (OKDP), for which ISIC and CPC are basic.

The OKOF was developed in accordance with the State Program of the Russian Federation for transitioning to the system of accounting and statistics adopted in international practice, as well as in compliance with the requirements for the development of a market economy, and also in accordance with the Government Decree of the Russian Federation dated February 12, 1993, No. 121, implementing this state program.

The scope of application of OKOF includes organizations, enterprises, and institutions of all forms of ownership.

OKOF provides information support for solving the following tasks:

- conducting work to assess the volume, composition, and condition of fixed assets;

- implementing a set of accounting functions related to fixed assets within the framework of state statistics;

- carrying out international comparisons regarding the structure and condition of fixed assets;

- calculating economic indicators, including capital intensity, equipment per worker, asset productivity, and others;

- calculating recommended norms for conducting major repairs of fixed assets

Source: "OK 013-94. All-Russian Classifier of Fixed Assets" (approved by the Order of the Russian State Standard from 26.12.1994 No. 359) (introduction date 01.01.1996) (revision from 14.04.1998)

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Морфология

Род

Понятие «общероссийский классификатор основных фондов (окоф)» мужского рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	общероссийского классификатора основных фондов (ОКОФ)	общероссийских классификаторов основных фондов (ОКОФ)
Д	общероссийскому классификатору основных фондов (ОКОФ)	общероссийским классификаторам основных фондов (ОКОФ)
В	общероссийский классификатор основных фондов (ОКОФ)	общероссийские классификаторы основных фондов (ОКОФ)
Т	общероссийским классификатором основных фондов (ОКОФ)	общероссийскими классификаторами основных фондов (ОКОФ)
П	общероссийском классификаторе основных фондов (ОКОФ)	общероссийских классификаторах основных фондов (ОКОФ)