Under the acronym OS is generally understood to mean two completely different concepts: fixed assets and operating systems. Since the title of the article does not specify something specific, we will consider both of them within its framework. Thus, the OS classification will be different depending on the object in question.
Classification criteria for fixed assets
We begin our article with the classification of fixed assets, which include buildings, structures, cars, equipment and other funds, called fixed assets.
According to the use and composition, a group division of the funds under consideration is performed. OS classification by groups is carried out according to the following indicators:
- kinds;
- age and duration of use;
- industry affiliation;
- functional purpose;
- ownership of property;
- influence on the subject of labor;
- degree of use.
Each classification group has an independent structure in which the corresponding subgroups are distinguished. Let's consider them in more detail.
Types of fixed assets
These include:
- buildings - buildings in which the activities of business entities are carried out;
- constructions - engineering constructions with special. functions;
- machinery and equipment - various devices belonging to an economic entity;
- tools - are the means of labor, with the help of which a direct impact on the subject of labor;
- transmission devices - objects whose purpose is to transport or transfer the necessary energy, gas, suspensions, liquid and solid substances;
- vehicles - the whole range of equipment belonging to an economic entity;
- inventory and accessories - necessary to ensure the necessary working conditions;
- everything else - everything that was not included in the previous groups.
This is the 1st OS classification by type. There is another division of them - depreciation groups, which will be discussed below.
Life Classification
The division of fixed assets into types discussed above represents the main classification of fixed assets on the basis of which others are built.
According to the criteria specified in the section heading, 5 groups of similar funds are distinguished:
- up to 5 years;
- 5-10;
- 10-15;
- 15-20;
- more than 20 years.
The first two groups include machines and various mechanisms belonging to an economic entity. The third of them includes special. constructions, as well as equipment and machines designed for long-term operation. The last two groups include buildings and structures.
Industry Classification
OS are related to the industry, as well as products manufactured with their use. So, road transport can be used in various fields of industry, and therefore its classification should be carried out within the framework of a specific economic entity.
Functionality Division
It includes the classification of the OS for its intended purpose. Within its framework, 2 groups are distinguished:
- Production, taking part in the production process, with the help of which the necessary conditions for its implementation are provided. They, in turn, are divided into 2 subgroups: agricultural and non-agricultural.
- Non-production - employees to ensure the socio-cultural infrastructure.
Property classification
It is own and rented. The latter is taken into account separately, and there are also features of its operation. The first requirement is due to the fact that it is necessary to take into account the interests of the landlord, and the second - because in case of breakage, it is necessary to draw up repair and modernization procedures, which are not necessary for their own funds.
Classification of the impact on the subject of labor
Here, all fixed assets are divided into active, which directly affect the manufactured products, forming the range, quality and volume of production, and passive. They create conditions for him, but are not directly involved in it. The same OS in some industries can act as active, and in others - passive.
Classification by degree of use
By this principle, all operating systems are divided into active and inactive. The former take part in the manufacturing process, and the latter do not, while they may be:
- to simple;
- in reserve - typical of continuous production with the goal of quickly replacing failed equipment;
- at the completion stage - typical of large structures;
- on preservation - for long-term storage of equipment that can be put into operation immediately after withdrawal from this state;
- ready-to-start - those fixed assets that have completed acceptance tests that can be put into operation after the preparatory work;
- decommissioned;
- intended for implementation.
Classification by depreciation groups
For all fixed assets that are on the balance sheet of an economic entity, it is planned to write off their value as depreciated on the value of manufactured goods. There is a special document called “Classification of fixed assets included in depreciation groups”. It is carried out according to the useful life, rate and its amount. A similar document was approved by a decree of the government of the Russian Federation back in 2002.
Based on such a classification, income tax is accrued for business entities.
The classifier includes 10 depreciation groups, for each of which the OKOF code and its name are indicated, as well as notes that decipher the purpose of the OS included in it. Within them, subgroups are distinguished that are slightly different from the previously given division of the OS by species. These include:
- building;
- dwellings;
- structures and transmission devices;
- means of transport;
- cars and equipment;
- livestock;
- perennial plantings.
Consider depreciation groups within this classification (terms in months):
- This includes machinery and equipment with a useful life of 13-24.
- This includes machinery and equipment, vehicles, household and industrial equipment, perennial plantings with a period of 25-36.
- This includes the same OS, except for perennial plantings, instead of which structures and transmission devices with a period of 37-60 are introduced.
- Perennial plantings are returned to this group, all the same ones that were in the third group are included, in addition, buildings and livestock with a period of 61-84 are added.
- Working cattle and perennial plantings are excluded from this, the rest are left unchanged, OSs that are not included in other groups for a period of 85-120 months are added.
- This includes housing, vehicles, household and industrial equipment, perennial plantings, structures and transmission devices with a period of 121-180.
- Dwellings are excluded from this, buildings are returned, and OSs not included in other groups with a term of 181-240 are also included.
- This includes the same groups, among others, with a period of 241-300.
- The inventory is excluded from this, term 301-360.
- This includes buildings, and dwellings, and perennial plantings, and structures with transmission devices, and vehicles, and machinery with equipment, a period of more than 360 months.
Not all objects are included in this classification. More detailed levels are discussed in OKOF. Therefore, when using such a classifier, you must first use the last document.
Have any changes been made? Until January 1, 2017, this classification could be used by business accounting. However, from this date a similar sample was excluded, therefore, it is necessary to be guided by regulatory acts in the field of accounting.
Thus, we considered all the main types of OS classification as fixed assets.
The concept of operating systems
In most cases, computers that are installed at a particular business entity are fixed assets. They cannot work on their own. In addition to technical stuffing, their operating systems provide their work. Therefore, we consider the concept and classification of the OS, and now by them we mean shells for PCs.
An operating system is understood to mean a set of software tools having a specific interface to facilitate the interaction between computer hardware and the user. First of all, we consider the classification and functions of the OS.
The latter include:
- management of running applications;
- Data management;
- external device management;
- organization of an interface that provides user interaction with a computer.
Thus, we examined the concept of an operating system. We will move on to the classification of the OS below.
Unit Signs
The classification of operating systems (OS) is carried out according to the following criteria:
- According to the features of the sequence of actions in resource management - network and local. The former take part in managing the network, while the latter take part in the resources of the individual computer.
- By the number of users performing simultaneous work - single and multi-user. Currently, the bulk of the OS refers to the latter type, which allows you to protect the information of individual users from others by delimiting rights.
- For tasks performed simultaneously - single and multi-tasking. With the help of such software, not only the user interacts with a computer, files and peripheral devices through a convenient interface, which is typical for the first type, but also the management of shared resources.
- By the method of distributing the time spent on the processor between several processes operating in the system, non-crowding and crowding out multitasking. In the first case, action planning takes place in the OS. They function until they themselves transfer to the management system the right to choose another process that is already ready for work. In the second - it is between the OS and application programs. The issue of switching between processes is accepted by the system.
- By what hardware they are used in - desktop OS (PCs), clusters, servers, mainframes.
- By the presence or absence of multiprocessor processing - single and multiprocessor. The latter, when classifying operating systems (OS), are divided into asymmetric and symmetric, depending on how the calculation processes are organized. The first OSs are completely executed on one processor, and applied tasks on others. Symmetric systems are fully decentralized. Moreover, all tasks are distributed between all processors.
- If it is possible to perform parallel computing when performing one task - multi-threading support.
- Depending on the respective platforms - mobile and dependent. First, porting to a new platform provides overwriting only dependent places. Mobile OS - in machine-independent languages.
- By the features of the fields of application - real-time and time-sharing operating systems, as well as batch processing. The latter are used in such calculations that do not require instant results, but have a large bandwidth. In a time-sharing OS, each user has his own terminal for dialogue with a specific application. A small segment of processor time is allocated for a separate task. Therefore, users who simultaneously work on such a computer have the impression that each of them works alone. A real-time OS is used when the execution of an object management program is limited in time.
- By building based on the use of an object-oriented approach.
- By the method of building the nucleus - micronuclear and with a monolithic core. The former perform a minimum of managerial functions in administrative mode. All other actions are performed in user mode. The system works more slowly, but it is more flexible with the ability to modify functions. While monolithic systems operate in administrative mode, making quick transitions from different procedures, without requiring switching modes.
- According to available application environments in one system. As a result, they can execute various programs that were developed for different operating systems.
- By the distribution of functions among network computers. If the OS is distributed, then the user perceives the network as a single-processor computer. The distribution system includes: availability of help, which is uniform with respect to the time service and shared resources, calling remote procedures to distribute them to computers, multi-thread processing, and others.
Finally
Thus, the classification of the OS, where the latter refers to fixed assets, is simpler compared to that in relation to operating systems. And in fact, and in another case, a multilevel subdivision is provided for various groups. However, the classification of operating systems is carried out according to established signs. At the same time, another classification is applied to fixed assets, which is determined by regulatory enactments.