Under the abbreviation OS, it is generally accepted to understand 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.
Criteria for classifying fixed assets
Let's start our article with the classification of fixed assets, which include buildings, structures, machinery, inventory and other funds, called fixed assets.
According to the use and composition, a group division of the funds in question is made. Classification of OS by groups is carried out according to the following indicators:
- species;
- age and service life;
- industry affiliation;
- functionality;
- belonging to property;
- effect on the object of labor;
- degree of use.
Each classification group has an independent structure in whichrelevant subgroups. Consider them in more detail.
Types of fixed assets
These include:
- buildings - buildings in which business entities operate;
- constructions - engineering structures with spec. functions;
- machinery and equipment - various devices belonging to an economic entity;
- tools - are the means of labor, with the help of which there is a direct influence on the object of labor;
- transfer devices - objects whose purpose is to transport or transfer the necessary energy, gas, suspensions, liquid and solid substances;
- vehicles - the whole complex of equipment owned by an economic entity;
- inventory and supplies - necessary to ensure the right working conditions;
- other - everything that was not included in the previous groups.
This is 1 OS classification by type. There is another division of them - by depreciation groups, which will be discussed below.
Classification by service life
The above division of fixed assets into types is the main classification of fixed assets, on the basis of which others are built.
According to the criterion indicated in the heading of the section, 5 groups of such funds are distinguished:
- under 5;
- 5-10;
- 10-15;
- 15-20;
- for over 20 years.
The first two groups include machines and various mechanisms belonging to the economicsubject. The third one includes special structures, as well as equipment and machines intended for long-term operation. The last two groups include buildings and structures.
Classification by industry
OS belong to the same industry as the products made with their use. Thus, road transport can be used in various industries, and therefore its classification must be carried out within the framework of a specific business entity.
Department by functions performed
It includes the classification of OS by 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 provide social and cultural infrastructure.
Classification by property ownership
It can be 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 lessor, and the second is due to the fact that in the event of a breakdown, it is necessary to draw up repair and modernization procedures that do not need to be carried out for own funds.
Classification according to the impact on the subject of labor
Here, all fixed assets are divided into active ones, which directlyaffect manufactured products, forming the assortment, quality and volume of production, and passive. They create conditions for it, but do not directly participate in it. The same OS in some industries can act as active, and in others - passive.
Classification by degree of use
According to this principle, all operating systems are divided into active and inactive. The former take part in the manufacturing process, while the latter do not, while they may be:
- to simple;
- in reserve - typical for continuous production in order to quickly replace failed equipment;
- at completion stage - typical for large structures;
- on conservation - for long-term storage of equipment that can be put into operation immediately after decommissioning from this state;
- ready for start-up - those fixed assets that have completed acceptance tests, which can be put into operation after the preparatory work;
- decommissioned;
- destined for implementation.
Classification by depreciation groups
For all fixed assets on the balance sheet of an economic entity, it is planned to write off their value as they wear out on the cost of goods produced. There is a special document called "Classification of fixed assets included in depreciation groups." It is carried out according to the useful life, the rate and its amount. This document was approvedRussian government back in 2002.
Based on this classification, income tax is charged 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, which are somewhat different from the previously given division of OS by type. These include:
- buildings;
- dwellings;
- structures and transmission devices;
- means of transport;
- machinery and equipment;
- working livestock;
- perennial plantations.
Let's 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 production equipment, perennial plantations with a period of 25-36.
- These include the same fixed assets, except for perennial plantations, instead of which structures and transmission devices are introduced with a term of 37-60.
- Perennial plantings are returning to this group, all the same ones that were in the third group are included, buildings and working livestock with a period of 61-84 are additionally added.
- Working livestock and perennial plantings are excluded from here, the rest are left unchanged, OS are added that are not included in other groups with a period of 85-120months.
- This includes dwellings, vehicles, household and industrial equipment, perennial plantings, structures and transmission devices with a term of 121-180.
- Dwellings are excluded from here, buildings are returned, and fixed assets not included in other groups with a term of 181-240 are included.
- This includes the same groups, except for others, with a term of 241-300.
- This excludes inventory, term 301-360.
- This includes buildings, and dwellings, and perennial plantations, and structures with transmission devices, and vehicles, and machines with equipment, the term is more than 360 months.
Not all objects are included in this classification. More detailed levels are discussed in the OKOF. Therefore, when using such a classifier, you must first use the last document.
Have there been any changes? Until January 1, 2017, this classification could be used by the accounting department of business entities. However, since that date, such a sample has been excluded, so it is necessary to be guided by regulations in the field of accounting.
Thus, we have considered all the main types of classification of fixed assets as fixed assets.
The concept of operating systems
In most cases, computers that are installed at a particular business entity are classified as fixed assets. They cannot work on their own. Provide their work, in addition to the technical stuffing, the corresponding operating systems. Therefore, we will consider the concept and classification of OS, and now we will understand them asPC shells.
The operating system is understood as a set of software tools that have a specific interface to facilitate interaction between the computer hardware and the user. First of all, consider the classification and functions of the OS.
The latter include:
- management of running applications;
- data management;
- management of external devices;
- organization of an interface that provides user interaction with a computer.
Thus, we have considered the concept of the operating system. Let's move on to OS classification below.
Signs of division
Classification of operating systems (OS) is carried out according to the following criteria:
- According to the peculiarities of the sequence of actions in resource management - network and local. The former take part in managing the network, and the latter - the resources of an individual computer.
- According to the number of users performing simultaneous work - single and multi-user. Currently, the bulk of the OS belongs to the latter type, which allows you to protect the information of individual users from others by delimiting rights.
- According to tasks performed simultaneously - single and multitasking. With the help of such software, not only the user interacts with the computer, files and peripheral devices through a convenient interface, which is typical for the first type, but also manages shared resources.
- According to the methoddistribution of CPU time costs among several processes operating in the system - non-preemptive and preemptive multitasking. In the first case, the planning of actions occurs 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 located 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 (PC), clusters, servers, mainframes.
- According to 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 the way the calculation processes are organized. The first operating systems are completely executed on one processor, and applied tasks - on others. Symmetrical systems are completely decentralized. In this case, all tasks are distributed among all processors.
- If possible, parallel computing when executing one task - support for multithreading.
- Depending on the respective platforms - mobile and dependent. First, porting to a new platform ensures that only dependent locations are overwritten. Mobile OS - in machine-independent languages.
- According to the specifics of applications - real-time and time-sharing OS, as well as batch processing. The latter are used in such calculations, which are notrequire instant results, but have a large throughput. In a time-sharing OS, each user has their own terminal to communicate with a specific application. A small segment of processor time is allocated for a separate task. Therefore, users who work simultaneously on such a computer have the impression that each of them works alone. Real-time OS is used when the execution of any facility management program is limited in time.
- By building using an object-oriented approach.
- According to the way the kernel is built - micronuclear and with a monolithic kernel. The former perform a minimum of managerial functions in an administrative mode. All other actions are performed in user mode. The system is slower, but it is more flexible with the ability to modify functions. Whereas monolithic systems operate in administrative mode, making quick transitions from different procedures without requiring mode switching.
- According to available application environments in one system. As a result, they can run various programs that were developed for different operating systems.
- On the distribution of functions among networked computers. If the OS is distributed, then the user perceives the network as a single-processor computer. The distribution system includes: the presence of help, which is unified in relation to the time service and shared resources, calling remote procedures in order to distribute them among computers, multi-threadedprocessing and others.
In closing
Thus, the classification of operating systems, where the latter means fixed assets, is simpler than that for operating systems. In both cases, a multi-level division into various groups is provided. However, the classification of operating systems is carried out according to established criteria. At the same time, in relation to fixed assets, another classification is applied, determined by regulatory enactments.
