Depreciation period of a bus for transporting passengers: rules

The depreciation period of a passenger bus is a key parameter for transport companies, municipal carriers and private entrepreneurs involved in transportation. Not only the tax burden, but also the financial strategy of the business depends on the correct determination of this period. In 2026, strict rules apply for classifying vehicles by depreciation groups, and accounting errors can lead to fines from the Federal Tax Service or distortion of financial statements.

In this article we will look at how to determine useful life of the bus depending on its type (city, intercity, school), mileage and technical characteristics. Let's look at the differences between tax and accounting taking into account, as well as nuances for gas buses, electric buses and used equipment. We will pay special attention to changes in the OS classifier from 2023 and how they affect depreciation policy.

What is bus depreciation and why is it important?

Depreciation is the process of gradually transferring the cost of a bus to the cost of transportation through regular deductions. For passenger buses, this mechanism allows:

• 📉 Reduce taxable income due to monthly expenses
• 💰 Optimize property tax (if a bus costs more than 300 thousand rubles)
• 📊 Correctly assess the wear and tear of the fleet and plan equipment renewal

The main difficulty is choice useful life (SPI). If it is too high, the company will lose tax benefits; if you underestimate, there will be claims from the tax authorities. For example, for bus "LiAZ-5292" with a diesel engine, the minimum SPI for tax accounting is 61 months (group 5), but an accountant can set it to 8 years if he justifies it with technical documentation.

Pay special attention buses with a mileage of more than 500 thousand km or over 10 years old — for them, the tax office may require an expert opinion on the residual resource. Without such a document, SPI will have to be established according to minimum standards, which will increase the tax burden.

Classifier of fixed assets 2026: depreciation group for buses

In Russia, all fixed assets (FPE) are divided into 10 depreciation groups depending on their service life. Passenger buses get into 3–5 groups, but the exact classification depends on:

• 🚌 Bus type: city, suburban, intercity, school
• 🔧 Engine type: diesel, gasoline, gas, electric
• 📏 Dimensions: extra small (up to 5 m), small (6–7.5 m), large (10–12 m), articulated
• 📅 Year of manufacture: new models or used (over 5 years)

Depreciation group	Useful life (months)	Examples of buses
3 group	37–60	GAZelle Next (up to 9 places), Ford Transit minibus, small electric buses
4 group	61–84	PAZ-3205, LiAZ-4292, MAZ-203 (urban, suburban)
5 group	85–120	Volvo 9700 (long-distance), Mercedes-Benz Travego, articulated buses

Important: from January 1, 2023, changes have been made to the OS classifier for electric buses and buses to compressed gas (CNG). Now they belong to group 3–4, regardless of size, if their service life according to the passport does not exceed 500 thousand km. For example, electric bus "KAMAZ-6282" with lithium-ion batteries can be depreciated over 5 years (60 months), while the diesel equivalent will fall into group 4–5.

How to determine the depreciation period: step-by-step instructions

To correctly install the SPI for a bus, follow the algorithm:

1. Define OKOF code. This is common for passenger buses. 310.29.10.2 (other buses). Check with OKOF classifier.
2. Check the group in the OS classifier. Use Government Decree No. 1 of 01/01/2002 (2023 ed.).
3. Check the bus passport. Manufacturer indicates life before major overhaul (for example, 800 thousand km for LiAZ-5292).
4. Consider the operating conditions. For buses in an aggressive climate (Far North), the SPI can be reduced by 20%.

Calculation example:

For bus "NefAZ-5299" 2022 model year (diesel, 12 m, urban) rated life - 1 million km. With an annual mileage of 100 thousand km, the SPI will be 10 years (120 months), which corresponds to group 5. If the bus operates in a two-shift mode (mileage 150 thousand km/year), the STI can be reduced to 7 years (84 months) - group 4.

⚠️ Attention: If the bus was purchased from an individual (not an individual entrepreneur), the tax office may require an independent assessment of its market value. Without this, the SPI will have to be set according to the maximum period for the group.

Tax vs Accounting: Key Differences

In tax accounting (TA), the depreciation period of a bus is strictly tied to depreciation group from the classifier. In accounting (AC), the company has the right to establish SPI independently, based on:

• 📄 Expected physical wear and tear (according to technical inspection data)
• 💡 Obsolescence (for example, for buses with Euro-3 in regions with strict environmental standards)
• 📈 Economic factors (plans for fleet renewal, subsidies for the purchase of new equipment)

Criterion	Tax accounting (NU)	Accounting (Accounting)
Basis for the SPI	OS classifier (resolution No. 1)	Technical documentation + internal analysis
Minimum SPI for group 4 bus	61 months (5 years 1 month)	May be less (eg 4 years)
Accelerated depreciation	Only for leasing (coefficient up to 3)	Possible with justification (for example, aggressive environment)

The difference in SPI between NU and BU leads to temporary differences (PBU 18/02). For example, if a used bus is depreciated over 6 years, and a NU bus over 7 years, then in the first years there will be deferred tax asset (SHE). This requires an income tax adjustment.

Case study:

The company bought bus "SKANIA Tourist" for 12 million rubles. At NU he ended up in group 5 (SPI 10 years), and at BU they established SPI 8 years. As a result:

• Monthly depreciation in used accounting: 125 thousand rubles. (12 million / 96 months)
• Monthly depreciation in NU: 100 thousand rubles. (12 million / 120 months)
• Difference: 25 thousand rubles. per month → IT is growing.

Features of depreciation of used buses

When purchasing a used bus, the SPI is determined by residual resource, and not by classifier. Algorithm:

1. Install initial SPI (according to the classifier for new technology).
2. Subtract actual service life from the previous owner (according to PTS or certificate).
3. Adjust by wear rate (according to the diagnostic report).

Formula: SPI_used = (SPI_new − Actual_life) × Wear_coefficient

Where Wear_factor determined by an expert (usually 0.7–0.9 for buses older than 5 years).

Example: Bus "Ikarus-280" 2015 release (initial SPI 10 years). The previous owner used it for 6 years. According to the diagnostic report, the wear coefficient is 0.8. SPI = (120 months − 72 months) × 0.8 = 38 months. → Group 3.

⚠️ Attention: If a used bus was purchased from an individual without documents about mileage, the tax office has the right to refuse depreciation. In this case, the cost of the bus is written off through other expenses within 1 year.

What to do if there is no mileage data?

If the PTS does not contain information about mileage, request an extract from the traffic police or conduct an independent examination. Without this, the SPI will have to be set according to the maximum period for the group (for example, 10 years for group 5), which is unprofitable.

Depreciation of gas and electric buses: new rules for 2026

From 2023 for environmentally friendly transport Preferential depreciation conditions apply:

• 🔋 Electric buses: SPI is reduced to 3–5 years (group 3–4) regardless of size.
• ⛽ CNG/LNG buses: TPI is 20% less than for diesel analogues.
• 🔄 Hybrids: belong to group 4 (SPI 5–7 years).

Conditions for applying benefits:

1. There must be a bus new (not used).
2. The passport indicates an environmental class of at least Euro 5.
3. The company must confirm the intended use (passenger transportation).

Example: Electric bus "KAMAZ-6282" costs 25 million rubles. With SPI for 5 years (60 months), monthly depreciation will be 416 thousand rubles. against 208 thousand rubles. with SPI 10 years for a diesel bus. Savings on income tax - up to 80 thousand rubles. per month (at a rate of 20%).

Typical mistakes when depreciating buses and how to avoid them

Tax inspectors most often make claims for the following violations:

• 📝 Invalid OS group: for example, school bus assigned to group 3 instead of group 4.
• 🔄 Change in SPI mid-term without justification (allowed only during modernization).
• 💸 Unaccounted costs for major repairs, which should increase the cost of the OS.
• 📅 Late write-off bus after decommissioning.

How to avoid fines:

1. Fix the procedure for determining PPI in accounting policy companies.
2. For used buses, always inquire technical condition certificate.
3. When upgrading (for example, replacing the engine with a gas one), recalculate the TPI taking into account the new characteristics.

⚠️ Attention: If the bus is used for less than 3 months a year (for example, seasonal tourist transportation), depreciation is charged only during the period of operation. This rule is often ignored, which leads to an understatement of the tax base.

FAQ: Frequently asked questions about bus depreciation

Is it possible to depreciate a bus faster than specified by the classifier?

Yes, but only in two cases:

1. If the bus operates at aggressive environment (for example, in mountainous areas or extreme temperatures). This must be confirmed by an order on accounting policies.
2. If the bus is picked up at leasing — you can apply an acceleration factor of up to 3.

In all other cases, accelerated depreciation will lead to disputes with the tax authorities.

How to depreciate a bus if it is used both for transportation and for official needs?

If the bus is in use less than 50% for transportation, it cannot be taken into account as an operating system in a transport company. In this case:

• The cost is written off via other expenses evenly over 3–5 years.
• Property tax is not paid (if the value is < 300 thousand rubles).

For separate accounting, enter waybills indicating the purpose of each trip.

Is it necessary to depreciate a bus if it is in storage?

Yes, but depreciation suspended for the conservation period (more than 3 months). To do this:

1. Issue a conservation order indicating a deadline.
2. Remove the bus from registration with the traffic police (if preservation > 1 year).
3. Upon return to service, resume depreciation taking into account the remaining TIP.

How to take into account the costs of converting a bus (for example, into a school bus)?

If costs exceed 10% of the original cost of the bus, they increase the cost of the OS and prolong SPI. Example:

Bus "PAZ-3205" cost 3 million rubles, conversion into a school one cost 400 thousand rubles. (13% of the cost). The new cost of the operating system is 3.4 million rubles, the SPI is recalculated taking into account the increased resource.

What to do if the tax office does not agree with the chosen SPI?

Algorithm of actions:

1. Prepare written justification SPI with links to:
• Bus technical passport
• Independent examination report (if the bus is used)
• Order on accounting policies

If the tax office insists on its position, submit updated declaration or appeal the decision to a higher authority.

In 70% of cases, disputes are resolved in favor of the company if a complete package of documents is available.