Wi-Fi router: which OKOF should you choose in 2026?

The question of how to correctly classify fixed assets often baffles accountants and IT specialists, especially when it comes to network equipment. Wi-Fi router, being an integral part of the local network, must be correctly reflected in the accounting and tax records of the organization. Depending on the code All-Russian Classifier of Fixed Assets (OKOF) you assign to a device directly affects its useful life and, consequently, the amount of monthly depreciation.

The situation is complicated by the fact that modern routers are complex devices that combine switching, routing, and wireless data transmission functions. The classification system doesn't specifically list "Wi-Fi routers," so it's necessary to search for the closest functional match. Errors in this process can lead to claims from regulatory authorities when calculating income or property taxes.

In this article, we'll examine in detail the current OKOF codes for 2026, analyze the depreciation group this equipment belongs to, and examine controversial issues that arise when accounting for network devices of varying complexity.

What is OKOF and why does a router need it?

All-Russian Classifier of Fixed Assets (OKOF) is a systematized list of all types of property that can be used as fixed assets. For a router, this is necessary to determine its classification within a specific asset group. Without assigning a code, it is impossible to correctly calculate depreciation, which is an expense that reduces the taxable base.

Coding allows for standardized accounting across all enterprises in the country. A router purchased for an office ceases to be just a box with antennas and becomes an asset with a defined service life. Typically, this equipment falls under the category of "Information, Computer, and Telecommunications (ICT) Resources." It's important to understand that the code is assigned to an asset once it's registered and, as a rule, remains unchanged throughout its entire service life.

⚠️ Attention: If you purchase a router as part of a complex server solution or as part of a unified Smart Office system, its coding may differ from that of a single device. Always check the contract specifications.

Incorrectly defining the code can result in you depreciating an asset too quickly or too slowly. For example, if you classify a router as communications equipment with one service life, but it's actually a computer peripheral with a different service life, this will lead to discrepancies with the Classification of Fixed Assets Included in Depreciation Groups.

Current OKOF codes for network equipment

Finding the correct code in the current version of the classifier (OKOF OK 013-2014) requires careful attention. For wireless routers, the code most often used is 320.26.30, which pertains to communications equipment. Within this group, there are detailed sections allowing you to select the most suitable option.

The most commonly used code for regular office and home routers is 320.26.30.23It describes "Switching or routing apparatus." This definition accurately captures the essence of a Wi-Fi router's operation, which routes data packets between a local network and the internet. This code covers a wide range of devices, from simple home models to enterprise gateways.

In some cases, if the router is a dedicated module or embedded in another system, accountants may review the code 320.26.30.11 (Equipment for receiving, transmitting or transceiving for radiotelephone communications), however, this is more of an exception for highly specialized carrier-class telecom equipment, rather than for standard access points.

Table of correspondence between old and new codes

Previously, code 14 3322110 "Switching equipment" was used; it has now been replaced by codes from group 320.26.30. When switching to the new OKOF, recalculating depreciation is generally not required if the service life has not changed.

It is important to note that the encoding does not depend on the brand of the device. Whether it is Keenetic, MikroTik or TendaThe functional purpose remains the same—routing. Therefore, the classifier does not differentiate by manufacturer, but only by the type of function performed.

Depreciation group and service life

After determining the OKOF code, it is necessary to refer to RF Government Resolution No. 1, which approves the Classification of Fixed Assets. According to this document, switching and routing equipment (code 320.26.30.23) is classified as second depreciation groupThis is a critical point for planning a company's expenses.

The second depreciation group assumes a useful life of over two years, up to and including three years. This means that an organization has the right to independently set the router's service life within the range of 25 to 36 months. The specific period chosen depends on the intensity of use and the planned fleet renewal policy.

• 📉 Tax accounting: A minimum term of 25 months allows you to write off the cost of the device more quickly, reducing income tax in the short term.
• 💻 Accounting: Here the deadline can be set based on the expected performance, but to avoid differences it is better to adhere to tax regulations.
• 🔄 Obsolescence: Considering the speed of development of Wi-Fi standards (the transition from Wi-Fi 6 to Wi-Fi 7), a period of 3 years is quite reasonable from a technical point of view.

If a router is inexpensive (less than 100,000 rubles, and starting in 2026, the limit may be increased by accounting policy to 200,000-300,000 rubles), the organization has the right to account for it as production inventory and write it off immediately upon commissioning, without accruing depreciation. However, this decision must be formalized in the accounting policy.

Accounting nuances in 2026

In 2026, issues of digitalization and IT asset accounting will be particularly pressing. The main change concerns not so much the codes themselves, but rather the requirements for asset detailing in reporting. Network equipment is increasingly being viewed as part of a unified information infrastructure, requiring a clear distinction between active and passive equipment.

Routers with firewall and deep packet inspection (DPI) features are technically still routing equipment. However, if the device is purchased as a dedicated security suite, some experts recommend considering classifying it as an information security device, although in practice, the code 320.26.30.23 remains dominant.

⚠️ Attention: Legislation and regulations are subject to change. Before submitting your annual reports, be sure to check the current OKOF codes in legal reference systems (ConsultantPlus, Garant) or contact the Ministry of Finance.

It's also worth considering that when purchasing cloud licenses for routers (for example, an antivirus subscription or advanced management features), these costs are often accounted for separately as communication services or software, without increasing the initial cost of the hardware itself.

Comparison Chart: Router vs. Switch vs. Modem

Confusion often arises between different types of network equipment. To avoid confusion, it's important to clearly understand the differences in their functionality and, consequently, their encoding, even though they often fall into the same depreciation category.

As the table shows, most active network equipment falls into the second depreciation group. Differences in codes may be limited to the last digits, but for depreciation purposes, this is often not critical, as the group is uniform.

However, correctly entering the code in the inventory card (Form OS-6) is necessary for detailed accounting and inventory control. This will help quickly identify the equipment type during an audit.

Typical errors in classification

One of the most common errors is attempting to classify a router as "computing equipment" (computers). Although a router has a processor and memory, its primary purpose is communication, not computing. Using codes from group 320.26.20 (Computers and Peripherals) here is incorrect, as this could lead to incorrect classification under the third depreciation group (3-5 years), which would delay expense write-offs.

Another mistake is lumping the router together with the cabling infrastructure. Cables, sockets, and patch cords are considered passive equipment or materials (codes may refer to other machines and equipment, or even building materials, depending on installation), while the router is an active electronic device. They cannot be counted as a single inventory item.

• 🚫 Error 1: Classification into the 3rd depreciation group as a personal computer.
• 🚫 Error 2: Write-off as office supplies at high cost.
• 🚫 Error 3: Ignoring additional licenses built into the device.

To avoid penalties and distorted financial statements, it is recommended to consolidate the chosen approach in an order on accounting policy, specifying specific OKOF codes for the typical equipment of your organization.

Is it possible to use the OKOF code from old equipment?

Codes from discontinued versions of the classifier cannot be used. If you find a code in older documentation, be sure to check its relevance in the current version of OKOF OK 013-2014 (as amended). Old codes usually have direct correspondence in the new classifier.

What should I do if my router is built into a printer or other equipment?

If a network module is an integral part of another device (for example, an MFP with Wi-Fi functionality) and cannot function separately, it is included as part of that fixed asset. A separate OKOF code is not required for it.

How do I account for a router I received for free from my provider?

Even equipment received free of charge must be assessed at market value and recorded in accounting records as fixed assets (if the value limit is met) or as inventory. An OKOF code is assigned in the usual manner.

Does 5G support affect the choice of OKOF code?

No, data transmission technology (4G, 5G, Wi-Fi 6) does not change the device's functionality as switching and routing equipment. The code remains in the 320.26.30 group.