In addition to GOST, OKOF also has a lot of equipment, but not many know what it is.
OKOF stands for the All-Russian Classifier of Fixed Assets. This is a regulatory document that includes a list of qualifications for fixed assets in Russia. Basically, it includes funds that last more than a year.
The main fund is something that is used on a daily basis, constantly, for a long time. The service life is not less than 1 year. That is why a lifting platform for disabled people gets into OKOF. When a customer installs such equipment, he counts on its many years of service.
Lifting platforms for disabled people are needed to move people with disabilities. If there is a lifting platform, a disabled person can easily climb or descend to the desired floor on their own. In this case, the lifting structure must comply with all the rules of GOST and OKOF. The lifting platform for the disabled should be sized to allow the person to maneuver while the person is in motion.
The lifting platform can be operated by buttons or remote control.
Under the Russian Accessible Environment program, every modern building must have passenger equipment for disabled people. This ensures all accessibility to people with disabilities. this is the goal of this program.
If you want to choose a vertical lift without shaft limitation, there are a few details to know.
A lifting platform without a mine limitation is suitable for a low building, since the lifting height of such a platform does not provide more than 2 meters. Of course, OKOF has a lifting platform for disabled people without mine fencing.
For taller buildings, it is worth choosing a vertical type lift with a shaft fence. Such a platform can be installed outside the building.
Inclined lifts are not divided because they do not have fences. It is worth choosing if your building has a wide staircase of more than 2 meters. Also, a platform with an inclined lift is installed in buildings that are not adapted to the device of a vertical platform type.
There is another option - these are mobile lifts.
And they are used in the event that the building is too old and its reconstruction is not possible, if it is part of the history of the city, etc. Most often, mobile lifts can be seen in public buildings, private shops and clinics.
More recently, a person in a wheelchair was practically isolated from the outside world. But recently, such people began to take care of. The state creates a program, and people who are active and full of life implement it. More and more buildings are equipped with modern platforms and elevators, which are able to provide comfortable movement of both ordinary people and disabled people. at the same time, the carrying capacity of the building becomes many times greater. And the desire of a disabled person to visit the place again leads him to action.
The lifting equipment industry is actively developing now. Quite a lot of space in this matter is occupied by lifting equipment for disabled people. We offer a wide range of services both for ordering and for servicing this equipment. Our prices will pleasantly surprise you, and the quality of service will delight you.
Turning to us, you can definitely be sure of a conscientious attitude and excellent quality of work performed.
A ramp is a necessary device for the free movement of people with disabilities. Not every elderly person can easily climb the stairs. This is also difficult for a patient in a wheelchair. The telescopic handicap ramp solves this problem.
Stationary and portable structures
Unfortunately, our society is not too inclined to take care of the people with limited mobility. Not every public institution is equipped with this kind of structure, and even in residential buildings it is almost impossible to meet it.
Initially, the structure is divided into removable and non-removable devices.
- Non-removable - that is, fixed in one place. It can be stationary and folding. The first is a long, gentle slope, most often made of concrete. The folding one is made of metal or wood and differs in that it can be removed from the common staircase and fixed on the wall.
- Removable - a portable structure that can be installed anywhere and dismantled at any time. There are several design options:
- frame - the smallest portable sliding version. Suitable for overcoming a small height in a wheelchair - a threshold of a house, a curb and the like;
- roll ramp - a larger product made of folding sections;
- portable telescopic ramp - its peculiarity is that the sections move out here, forming a structure of the required length.
The issue of moving in a wheelchair remains relevant. In this case, they resort to mobile structures. The photo shows the telescopic ramp mr-207.
Design features
Telescopic wheelchair ramps are the most versatile option. The product was originally intended for loading and unloading small wheeled vehicles like a motorcycle or ATV near the back door of a warehouse. As a rule, the main entrance to the warehouse is equipped with a permanent ramp, but more often it is used by heavy trucks.
The telescopic sliding model was installed near ancillary exits or tailgate, where a properly equipped platform was not available. The product was removed after use.
The same principle applies when the telescopic ramp is used by disabled people. Moreover, since the product is foldable, it can be used in several modes:
- when folded, the runners can be used as a means of lifting into a car or to overcome a high threshold of the porch;
- when extended, the 2-section or 3-section version is installed on the stairs and forms a gentle slope.
When using, it is necessary to observe several rules related to the design features of the product:
- the maximum march length is 18 m, while it is necessary to ensure that the runners rest against all steps of the ladder;
- according to GOST, the structure can be mounted at an inclination of no more than 5 degrees;
- the maximum allowable height difference during installation is 50 cm;
- the maximum possible load on a 3-section model is 650 kg, a 2-section model is 280 kg.
Violation of operating conditions can lead to a threat to the health of a disabled person.
Varieties of products
There are 2 design options for disabled people, depending on the number of sliding sections.
- The 2-section telescopic ramp is an installation with aluminum runners 15.5 or 17.2 cm wide, like the model mr-207, and an outer width of 19 cm. The maximum weight for the product is 270 kg. The runners are covered with an anti-slip coating that does not allow wheelchairs to slide out when stopped. In the photo - model mr-207.
Another option for 2-section is folding. The runners are made of corrugated metal, their internal width reaches 19 cm, the carrying capacity is up to 270 kg.
- 3-section telescopic ramp for disabled people - made of extruded aluminum, its working load is 300 kg. The runners are also covered with a special anti-slip coating. 3-section structures allow you to build a longer march length - up to 3.7 m.
Reinforced three-section models are also available - they can withstand a load of up to 650 kg. This option is redundant for moving wheelchairs. However, three-section structures are readily used when unloading vehicles.
The telescopic three-section ramp is not a valuable asset. Such a structure costs less than 40 thousand rubles, that is, it is not a depreciable property from the point of view of taxation. And, therefore, the corresponding Okof code for him is absent.
The Okof telescopic ramp is a household tool, therefore the most acceptable option is to assign the design code Okof 16 3697050 - metal equipment, in addition to cast and tin. There is no corresponding OKof code in the depreciation group.
The Accessible Environment program will run until 2020. In this regard, many educational institutions will receive targeted subsidies for the purchase of specialized equipment for the disabled.
Accessible Environment Program: direction
The Ministry of Education and Science of Russia participates in the state program "Accessible Environment" for 2011–2020. One of its tasks is to make general, secondary vocational and higher education more accessible for schoolchildren and students with disabilities. Therefore, many educational institutions will receive targeted subsidies for the purchase of specialized tools and equipment for changing rooms, toilets and canteens.
The accountant may be faced with such an acquisition for the first time. Therefore, I will tell you about what requirements the equipment must meet and how to keep records.
Accessible Environment Program: Accessible Environment Criteria
On January 1, a new version of the Federal Law of November 24, 1995, No. 181-FZ "On social protection of disabled people in the Russian Federation" (hereinafter - Law No. 181-FZ) came into force. It is now the responsibility of all institutions to create facilities for people with disabilities, including those using wheelchairs and guide dogs.
In particular, it is necessary to make the entrance to the building and movement around it convenient from July 1, 2016. And for this you need to correctly place special equipment and information carriers at the facilities of the institution. This rule applies to objects that are re-commissioned or underwent reconstruction (modernization).
The building accessibility criteria are defined by the Code of Rules “SP 59.13330.2012. Accessibility of buildings and structures for people with limited mobility. Updated edition of SNiP 35-01-2001 "(hereinafter - the Code of Rules). It was approved by order of the Ministry of Regional Development of Russia dated December 27, 2011 No. 605.
The set of rules contains a lot of useful information that will help fulfill the requirements of Law No. 181FZ. So, in paragraph 5.1.9 it is explained when the building should have not only stairs, but also ramps, lifting platforms for disabled people or lifts. They must be provided if the entrance to the premises is not located at ground level, but at the height of the first floor of the building.
Requirements for procurement items and accounting features
The Accessible Environment program assumes certain requirements for procurement objects. Paragraph 5.2.13 of the Code of Rules says that with a height difference of no more than 3 m, it is enough to equip the building with ramps. Otherwise, it must be equipped with lifts, lifting platforms and other similar devices.
Elevators
Requirements for lifts for disabled people are established by paragraphs 5.2.18–5.2.20 of the Code of Rules. Choose the number of elevators and their parameters should be:
- taking into account the maximum possible number of disabled people in the building;
- based on the nomenclature in accordance with GOST R 53770-2010 (ISO 4190-1: 1999) “Passenger lifts. Basic parameters and dimensions ", approved by the order of Rostekhregulirovaniya dated February 11, 2010 No. 15-st.
Lifts are divided into vertical and inclined. The first are installed where it is necessary to ensure the movement of disabled people from floor to floor. To facilitate the operation of the elevator for the visually impaired, the buttons should be labeled in Braille.
The inclined elevator is designed to overcome obstacles such as stairs. It is a platform equipped with special wheelchair holders. Inclined lifts can be installed both inside and outside the building.
However, despite the variety of models, the lift is not a separate complex of structurally articulated items and is not recognized as a separate inventory item.
Consequently, it can be taken into account as part of the building (as a single inventory item). In this case, the lift will be part of the real estate. This follows from the provisions of clause 3.4 of the annex to the order of the Ministry of Finance of Russia dated August 6, 2015 No. 124n.
Example 1
The prosecutor's office obliged the budgetary educational institution to equip the elevators in accordance with the needs of the visually impaired.
According to the approved procurement schedule, the institution announced a tender to identify a contractor for the repair (according to KFO 2). In accounting, the use of a competitive procurement method is reflected by the entry:
DEBIT 2 506 10 225
CREDIT 2 502 17 225
- reflects the obligations assumed by the institution in the amount of the initial (maximum) contract price when determining the supplier in a competitive way.
Ramps
Ramps are installed in order to freely move wheelchairs and other wheeled mechanisms from one level to another. According to the rules, the ramp must be long and flat so that any wheelchair user can move independently on it. And for the correct accounting of the new ramp, the accountant must answer two key questions. First, how to qualify the costs of the institution for the acquisition and installation of the ramp (as current or capital)? Secondly, should the ramp be considered as an independent object of fixed assets, if the costs are attributed to capital?
The answers depend on where the ramps are used, whether they are required and what they should be according to the requirements of regulatory documents.
In some cases, it is possible to replace the stairs inside and outside the building.
Example 2
The institution equips the building with a ramp.
Calculations have shown that the purchase of a finished ramp will cost more than the purchase of building materials for its construction (brick, concrete, cement, metals, etc.).
Also, the institution required services for the design and installation of the ramp. In accounting, the costs of its installation were written off on the debit of account 0 106 11 310 "Increase in investments in fixed assets - real estate of the institution." And after the accounting department received an act of acceptance and delivery of the repaired, reconstructed, modernized fixed assets (OKUD code 0504103), they debit account 0 101 12 310 "Non-residential premises - real estate of the institution."
A ramp is recognized as a separate item of fixed assets if it can be used separately from the building. This applies to portable, rolling ramps, including:
- telescopic sectional ramps;
- folding ramps;
- independently functioning platform ramps;
- ramps-ramps.
Example 3
The educational institution has purchased an aluminum folding four-section ramp.
In OK 013-94 "All-Russian Classifier of Fixed Assets" (hereinafter - OKOF), approved by Resolution of the State Standard of Russia No. 359 dated December 26, 1994, there are no special codes for ramps. Therefore, the institution used the code 16 3697050 "Inventory for household purposes, metal (except for cast and tin)" OKOF.
In the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation No. 1 dated January 1, 2002), there is also no suitable OKOF code. So the institution set the amortization period according to the manufacturer's documentation - 12 years.
Accessible Environment Program: Targeted Subsidy
If the institution receives money from a targeted subsidy under the Accessible Environment program according to KFO 5, then after installation, the object is taken into account as part of the building according to the activity code 4.
To do this, at the stage of investing in fixed assets, you need to make a transfer from KFO 5 to KFO 4. Do not forget that you need to report to the founder about the use of subsidies for other purposes.
Example 4
The institution acquired and installed a ramp at the expense of a targeted subsidy.
Installation under the terms of the contract is included in the price of the ramp.
In the accounting, the accountant wrote down:
DEBIT 5 205 81 560
CREDIT 5 401 10 180
- accrued income from the receipt of targeted subsidies;
DEBIT 5 201 11 510
CREDIT 5 205 81 660
- a targeted subsidy was received for the purchase of a ramp (at the same time an entry was made on the debit of off-balance sheet account 17);
DEBIT 5 106 21 310
CREDIT 5 302 31 730
- received a ramp from the supplier;
DEBIT 5 302 31 830
CREDIT 5 201 11 610
- received a ramp from the supplier; funds were transferred to the supplier (at the same time, an entry was made on the debit of off-balance account 18);
DEBIT 5 304 06 830
CREDIT 5 106 21 310
DEBIT 4 106 21 310
CREDIT 4 304 06 730
- investments were transferred from KFO 5 to KFO 4;
DEBIT 4 101 11 310
CREDIT 4 106 21 410
- equipment included in the building is taken into account.
I.V. Vadimova,
chief accountant, consultant
A ramp (also a ramp) is a flat, inclined platform that connects two horizontal surfaces of different heights, usually to facilitate the movement of wheeled vehicles from one to the other. Ramps are used to ensure access for wheelchair users to health care, education, social protection and many others.
Accounting issues
The accountant of the institution may be faced with taking into account the ramps if, as part of the repair work, the building is equipped with them or if the ramp is purchased and installed under a separate contract.
For the correct accounting of the received ramp, the accountant needs to solve two key questions:
1) whether the costs of the institution for the acquisition and installation of the ramp are current or capital;
2) if the costs are capital, then whether the acquired ramp should be accounted for as an independent object of fixed assets.
To answer these questions, you need to know: where are the ramps used, where their presence is required and what they should be according to the requirements of regulatory documents.
Removing barriers
Methodological recommendations aimed at eliminating the most common barriers on the way of people with disabilities and other low-mobility groups of the population when visiting administrative buildings and office premises were given in the letter of the Ministry of Health and Social Development of Russia dated 04.11.2012 No. 30-7 / 10 / 2-3602. As explained in this letter, the main requirement for an institution to be open to wheelchair users is accessibility of the building.
On the territory of administrative buildings, in order to ensure the accessibility of facilities, it is necessary, among other things, to check the existing ramps for compliance with the standards for ensuring the accessibility of buildings and structures for disabled people, and in the absence of such, to equip facilities with ramps and other special devices.
The main requirements for the accessibility of buildings are set out in the Code of Rules SP 59.13330.2012 "SNiP 35-01-2001. Accessibility of buildings and structures for people with limited mobility", approved by order of the Ministry of Regional Development of Russia dated December 27, 2011 No. 605 (hereinafter - SNiP 35-01-2001 ). The specified set contains requirements that must be taken into account when designing new, reconstructed, subject to major repairs and adaptable buildings and structures.
If it is impossible to fully adapt the facility for the needs of people with limited mobility during reconstruction, major repairs of buildings and structures, etc. design should be carried out within the framework of "reasonable accommodation" when coordinating the design assignment with the territorial bodies of social protection of the population of the appropriate level and taking into account the opinion of public associations of disabled people.
The design of new buildings should also be carried out taking into account the set of rules SP 35-101-2001 "Design of buildings and structures, taking into account accessibility for low-mobility groups of the population.