The employee is provided with a company car. Company cars – prestige or a trap? When will you have to pay extra?

In a modern company, company cars are not just “work tools”. Often they are not only a way to facilitate the work process, but also an indicator of a certain career status. After all, on the one hand, a company car is required for a number of professions, such as drivers, sales agents, emergency commissioners, etc., for which it is simply impossible to perform a job function without it. On the other hand, for top managers a company car is often provided as an additional bonus. It is no secret that a company car is not always used exclusively for work purposes. The internal policies of many international companies that operate in the Ukrainian market allow the use of these cars for personal purposes by employees.

The use of company cars can be divided into business and personal use. Using a company car for work purposes means that the employee operates it within the framework and for the purpose of performing work duties. As a rule, personnel functions are regulated employment contracts, job descriptions, internal company policies. As for the use of a company car for non-business purposes, it is understood that the employee drives a company car on personal matters that are in no way related to his work functions. For example, after the end of the working day, during vacation or while on sick leave. In turn, the purpose of using company cars entails corresponding legal and tax consequences for staff and employers.

Responsibility of the employee for excessive consumption of fuel lubricants

When using company cars, employees must not exceed established standards consumption of fuels and lubricants. It is for this purpose that the Order of the Ministry of Transport of Ukraine No. 43 dated February 10, 1998 approved the Standards for fuel and lubricant consumption for road transport. Despite this, quite often employees exceed the consumption limits of fuels and lubricants when using company vehicles. Therefore, you need to know that in the event of excessive fuel consumption due to the fault of an employee (for example, a person deviated from the established route, exceeded the permissible mileage, etc.), in accordance with the law, he will always bear full financial responsibility for such excess consumption - i.e. in the amount of the full cost of overused fuel.

Moreover, the cost of such overexpenditure can be compensated by the employee either voluntarily through the enterprise’s cash desk, or be forcibly recovered by the employer if he refuses to compensate for the damage caused to the enterprise voluntarily. If a person wishes to compensate for the losses caused voluntarily, he can also return the overused fuel in kind to the enterprise.

Otherwise, if an employee refuses to reimburse the cost of overused fuel voluntarily, but the amount of such overconsumption does not exceed the average salary of this specialist, then the cost of overconsumption is deducted from his wages by written order of the head of the company. However, to make such a deduction in full size it is unlikely to succeed at one time, since with each payment of wages overall size all deductions cannot exceed 20% of salary. The exception is when alimony is collected from an employee’s salary, then the amount of deductions cannot exceed 70%. If the cost of overused fuel exceeds the average salary of an employee, the enterprise does not have the right to independently withhold the amount of such overexpenditure from the salary. In this case, the employer will be forced to file a lawsuit against the employee to reimburse the cost of overused fuel. And such collection will be carried out by the state executive service authorities on the basis of a court decision.

Responsibility of an employee for damage to a company vehicle

In some cases, labor legislation is focused on the interests of the employee, not the employer. In particular, if a company car is damaged while performing work duties general rule the employee bears not full, but limited financial liability in the amount of his average salary. This means that he is obliged to compensate the cost of damage to the company car caused through his fault, but in any case not more than his average monthly earnings.

The most common cause of damage to company vehicles is a traffic accident. In this case, the employee’s guilt must be confirmed by a court ruling finding him guilty of violating the rules traffic and bringing him to administrative responsibility.

By agreement with the employer, the employee can reimburse the cost of damage to the company car caused through his fault to the company's cash desk or repair the damage at his own expense.

If the employee’s salary is not enough to repair damage to the company car, then the company will be forced to bear the remaining costs at its own expense. If the car is insured, then these costs will be covered by insurance.

In case of refusal to voluntarily compensate for damage to the car, by order of the head of the enterprise, the amount of such compensation may be withheld from the employee’s salary. There are also restrictions on the total amount of deductions from the monthly salary - no more than 20% of wages as a general rule and no more than 70% of wages in the case of alimony payments.

At the same time, an employee’s liability for damage to a company car is not always limited by the amount of his salary. And this is logical, otherwise such restrictions would lead to unjustified abuses. For example, an employee will bear full financial responsibility for damage to a company car through his fault if he:

Damaged a company car not while performing his job duties - for example, when using it for personal purposes (after working hours, on vacation, on sick leave);

Damaged a company car while drunk – it does not matter whether this happened while performing work duties or not. Please note that the fact of alcoholic or drug intoxication must be installed either by special technical means by police officers, or by the conclusion of a medical institution. Interestingly, the conclusion of not every medical institution has legal force. In fact, only those medical institutions that are included in the corresponding list of health departments in each region have the right to conduct examinations and establish the fact of being in a drunken state. Carrying out such inspections by other institutions that are not included in the specified list is prohibited;

Damaged a company car as a result of actions that have signs of a crime - that is, the damage to the company car was caused by criminally punishable actions of an employee (for example, when an employee took a company car without permission from management - illegally took possession of it - and committed an accident).

Thus, the degree of financial liability of the employee - full or limited - depends on the circumstances under which the damage to the company car occurred.

An example from judicial practice

The company filed a lawsuit against its employee to recover the cost of damage to a company car as a result of a traffic accident and referred to the fact that the employee was drunk at the time of the accident. Despite this, the court refused to satisfy the claim, since in order to prove the fact that the employee was in a state alcohol intoxication the enterprise presented a medical report from the enterprise's medical center. The court made this decision precisely for the reason that the enterprise’s medical center was not included in the list of authorized medical institutions that have the right to give such opinions.

Employee liability for harm caused to third parties

The circumstances and purposes of using a company car also determine the conditions for compensation for damage caused by the employee to third parties. For example, if he caused harm to third parties while performing his job duties, the company must compensate him. So, if he, while performing his job duties in a company car, committed an accident through his own fault, then the employer is obliged to compensate the victims for the damage caused in full. In the future, the company has the right, through the court, by way of recourse, to recover from the employee the paid amount in full.

If the employee's civil liability is insured and this case is covered by insurance, then the damage caused by him will be paid by the insurance. If the insurance compensation is insufficient, the company pays only the difference between the actual amount of damage and the amount of the insurance payment. In turn, the company can subsequently recover this difference from the employee.

Completely different legal consequences will occur if an employee causes harm to third parties when using a company car for his personal purposes. In this case, he compensates for the damage caused in full and at his own expense. In this case, the employer will not bear any responsibility for damage caused by its employee while not performing his official duties.

An example from judicial practice

After an accident, the victim filed a lawsuit against the company and demanded compensation for damage caused by an employee of this company in a company car. However, the court refused to satisfy such demands by the victim, because on the day when the accident occurred, the employee had a day off and he used the company car for his personal purposes, and not to perform work duties.

Tax consequences of using a company car

From the point of view Tax Code Ukraine, the use of company cars by employees for personal purposes is considered an additional benefit that should be subject to income tax individuals at a rate of 15%. And since the employer is the tax agent of his employees, it is he who is obliged to charge, withhold at the expense of the employee and transfer personal income tax to the budget. In addition, the employer (and not the employee) is also responsible for non-payment of tax. Thus, for non-accrual, non-withholding and/or non-payment (non-transfer) of tax, the employer faces a fine in the amount of 25% of the amount of tax that was payable. In addition, for late payment of a tax obligation, the employer will be charged a penalty in the amount of 120% of the annual discount rate of the National Bank of Ukraine.

So, a company car is not only prestige, but also responsibility and tax obligations in certain cases. It is worth paying attention to the fact that if the free use of cars by staff for personal purposes is provided for by a collective agreement, then this will not be considered an additional benefit and will be subject to personal income tax. With the help of a collective agreement, it is possible to legally eliminate the tax risks associated with the use of company cars by employees for non-work purposes.

As we can see, knowledge of legislative nuances allows us to determine the optimal policy for the use of company cars, balance the interests of the company and employees and minimize tax risks.

Yulia CHERKASHINA,

senior lawyer, lawyer

JSC "Law Firm "PARITET"

“The prestige of a country is determined by the presence of missiles, the number of Olympic gold medals and the president’s limousine” - these words belong to John Kennedy’s younger brother, Robert Kennedy, who served as US Attorney General. American presidents switched to four-wheeled vehicles at the beginning of the 20th century. The first to use a car for official purposes was William Taft (the 27th President of the United States), who drove a Model M car from White Motor Company, and then a Cadillac model G. Today, the leaders of even the poorest countries have official transport, and it is the presidential or The prime minister's cortege is one of the most visible attributes of power. In a number of countries, top officials of the state travel in limousines specially created for them, while in others, on the contrary, they use mass-produced models.

Russian President Vladimir Putin - Mercedes S-600 Guard Pullman made in Germany

Russian President Vladimir Putin rides in an armored Mercedes-Benz S-600 Guard Pullman limousine made in Germany. The length of the car is 6.2 m and the weight is about 3 tons. The car is equipped with a 6-liter V12 engine producing 400 hp. Its armor protects against small arms and grenades, it is equipped with fire extinguishing systems and protection against gas attacks, and its interior, equipped with the latest technology, is a comfortable office on wheels. A video camera built into the trunk helps you monitor what is happening behind the limousine. The vehicle's communication and security systems are kept in the strictest confidence. According to the most conservative estimates, the cost of such a car is over 900,000 euros.

US President Barack Obama - Cadillac One made in USA

US President Barack Obama's official car, the US-made Cadillac One, nicknamed “The Beast,” is not just a luxury limousine, it can be called the most armored and protected in the world. "The Beast" manufactured by the concern General Motors on the platform of the GMC TopKick pickup truck, weighs more than eight tons, its length is 5.5 m. 20-centimeter door armor and 12-centimeter window armor are capable of withstanding direct shots from large-caliber weapons. Oxygen cylinders are available in case of a chemical attack. Here you can also find tear gas cannons, guns for security, as well as containers with the president's blood for transfusion. The car's gas tank is protected and isolated from the outside world. Fuel consumption is huge - 3 liters of diesel per 10 km. Probably, the presidential limousine is the most armored and most secure car on our planet. How much does 20-centimeter, and 12-centimeter thick armored glass cost? Let's not forget about Kevlar reinforced Goodyear tires, which, even after an attempted shooting and a shell hitting them, will be able to take the president to his destination. The car interior is practically cut off from the outside world and has several air filtration systems, which reduces the likelihood of a chemical attack on the car to zero. The Beast's gas tank is protected and isolated from the outside world in case of a directed impact or damage when driving over rough terrain

Queen Elizabeth II of Great Britain – Bentley State Limousine made in Great Britain

The Queen of Great Britain uses the exclusive State Limousine sedan from Bentley, manufactured in Great Britain, released in 2002 in honor of the 50th anniversary of her accession to the throne. The twin turbine engine (6.75 liters) V8 produces 400 horsepower. Maximum speed 210 km/h. Elizabeth II also owns a fleet of Rolls-Royce sedans, including the one-off Phantom VI with a folding roof made in 1978. However, the Queen also has a newer and no less rare car. A unique Bentley Arnage Red Label, made especially for Elizabeth II. This car is equipped with air conditioning and a bar. It also protects Her Majesty from poisonous gases with a special air filter. The cost of the exclusive “royal” Bentley Arnage Red Label is about 475,000 euros.

British Prime Minister David Cameron - Jaguar XJ Sentinel V8 made in Great Britain

Prime Minister of the United Kingdom David Cameron, like his predecessors Tony Blair and Gordon Brown, prefers a sedan Jaguar brand XJ Sentinel V8 made in the UK. The armored XJ Sentinel V8 is painted dark blue. Under the hood of this “monster” is an engine with a power of 395 hp, allowing the car to accelerate to 240 km/h and reach “hundreds” in just 5.2 seconds. The safety of both cars is excellent. The gas tank, roof and trunk are explosion-proof, and the doors are closed with 3.7 mm thick bulletproof steel panels. Also, high-ranking passengers are not afraid of poisonous gas, which will not allow a special air filter. Predecessors preferred silver and green, respectively. The traditional black color of executive cars is not held in high esteem by British leaders.

German Chancellor Angela Merkel - Audi A8 made in Germany

Angela Merkel does not travel in a limousine specially created for her, but in AUDI sedans A-8 D3/4E Security made in Germany. It is known that the armored version of the Audi A8L is capable of protecting a high-ranking passenger from gunshots and a grenade explosion under the bottom. In addition, thanks to the 6-liter engine with 450 hp. the car can escape almost any pursuit. Regarding internal equipment Chancellor's official Audi A8, it is quite standard for a luxury car and consists of a mobile office and a minibar with a refrigerator. The motorcade includes two police cars, a chancellor and security car, two motorcyclists and a medical service car. Price: from €160,500 (production version of Audi A8L W12); price of the armored version - on request

Head of the People's Republic of China Xi Jinping - FAW Hong Qi HQE made in China

The executive car of Chinese President Xi Jinping is the same as that of his predecessors - a 6.4 m long FAW Hong Qi HQE (Red Banner) limousine. To increase demand for domestically produced cars, the Chinese government in February 2012 banned local officials from driving on foreign cars, the price of which exceeds $28,500. However, the leaders of the CCP have long been driving cars made in Chinese factories. The car's debut took place in October 2009 at celebrations in honor of the 60th anniversary of the founding of the People's Republic of China. The design of the armored limousine was inspired by traditional Chinese motifs: for example, its radiator grille resembles an ancient fan. The design of the machine is a state secret. All that is known about the sedan is its weight: 4.5 tons, as well as the power of the 12-cylinder engine - at least 400 horsepower. Price: according to various sources, from $600,000 to $1.2 million (the exact cost is not disclosed)

Toyota Century Royal Limousine for the Emperor of Japan

Emperor of Japan Akihito and his wife Michiko decided to replace the good old Nissan Prince Royal, which had served them for more than 30 years, with a more modern, but no less reliable and well-built car. Toyota agreed to build a car of the appropriate level. The Century model, a kind of Japanese “six hundredth”, which is very popular among very big bosses of very large companies, received absolutely new body, created using a whole bunch of secret technologies. Main characteristics: 5-liter V12 with 350 horsepower. Interestingly, in this case Toyota “violated” the agreement Japanese manufacturers, which does not allow the production of cars with power over 280 horsepower. The “corporate” Century is produced with a 280-horsepower V12. Price: approximately $460,000.

Japanese Prime Minister Shinzo Abe - Toyota Century made in Japan

Japan is one of the leading auto manufacturing countries in the world, so it is not surprising that the Prime Minister of the Land of the Rising Sun, Shinzo Abe, prefers domestic cars. There are two company cars in his garage. The first one is Toyota Century. Japan's top leadership and imperial family have enjoyed for many years Toyota sedans Century, which are hand-assembled for them. Production of the Toyota Century began in 1967 and was timed to coincide with the 100th anniversary of the company's founder, Sakichi Toyoda. The design of the car has remained almost unchanged for 40 years. The power of the five-liter V12 is 280 horsepower (the maximum allowed by Japanese law). The sedan of Prime Minister Shinzo Abe is more democratic than the car of Emperor Akihito. The Imperial Toyota Century Royal has more impressive dimensions; the car has rice paper curtains, ceiling screens and an electric granite step - a tribute to the monarch. Another official car in Shinzo Abe’s garage is the hybrid Lexus LS 600h L (the price of the serial version is from €153,600), chosen by the Prime Minister as an opportunity to demonstrate the achievements of the Japanese automobile industry and concern for environment.

French President Francois Hollande - Citroen DS5 made in France

Francois Hollande chose a Citroen DS5 made in France. It was on it that on May 15 he arrived at the Elysee Palace for his inauguration. The head of state abandoned the limousine in favor of a hatchback with a hybrid installation, thereby demonstrating concern for the environment. In addition, Hollande's bespoke Citroen DS5 was chosen as a landau convertible body style. It is worth noting that the automobile metamorphosis of the first person of France did not end with the change of his official car: Francois Hollande reduced the number of his drivers to two, and also ordered them to follow the traffic rules and stop at a red traffic light. Price: from €40,200 (serial hybrid version)

President of Italy Sergio Mattarella - Lancia Thema made in Italy

The country's president, Sergio Mattarella, remains loyal to the Italian auto industry. Main vehicle President of Italy - a five-meter Lancia Thema sedan equipped with a powerful 6.4 liter V8 engine. Italian presidents have preferred Lancia cars for several decades. People came to the inauguration of the head of state in a Lancia Flaminia. Price: from €39,900 (production version)

Ambulance(Ambulance)

Just shoot them down and they will appear! Ambulance! The red beast is on guard for the residents of Liberty City!
Specifications: in order to get to the patient in the middle of nowhere, the ambulance has four-wheel drive, acceleration to hundreds in 15 seconds and 266 km/h maximum speed.

Motor (Enforcer)

It's better not to deal with this. For many reasons.
Specifications: rear-wheel drive, 6.5 tons (armor), log handling and NOOSE filling - all this makes the Motor a dangerous car.

Buffalo FIB (FIB Buffalo)

Used exclusively by FIB, similar to the police version of the Dodge Charger R/T.
Specifications: the government spares no expense for its servants. 300 km/h is maximum speed Buffalo. Accelerates to hundreds in 12 seconds. Rear wheel drive and a strong body. Has one of these ever ridden for you yet? Then we are in a hurry to come to you!

Fire Truck

Lots of wheels, red paint, flashing beacons- in short, all the show-offs are present.
Specifications: weighs 7.5 tons, and accelerates to hundreds in 17 seconds.

Cruiser NOOSE (NOOSE Cruiser)

Appears when you earn 4 stars or more. Looks like a Police Cruiser.
Specifications:

Patriot NOOSE (NOOSE Patriot)

Appears when you earn 3 stars or more. It is used when blocking the road, as the strongest vehicle. It differs from a regular Patriot only in its paint job, siren and on-board police computer.
Specifications: 300 km/h, 12.6 seconds to hundreds.

Police Cruiser

One of two vehicles used by the Liberty City Police Department. Based on Ford Crown Victoria.
Specifications: 300 km/h, 14 seconds to hundreds.

...Read this helpful article to the end and then come back here. I invite you to become a user of our new resource, where video articles are collected. For example, “Does the director need a waybill if his car…”

Let's move on

SERVICE CAR OR PERSONAL?

There is a noteworthy analytical article on Garant-Service (the official partner of the GARANT company in Lipetsk and the Lipetsk region), but I will immediately say that this one, although supported judicial practice, but she views this issue one-sidedly.

Question about company car for personal purposes and how to register This point is considered only from the point of view of the tax authorities. And the issue of issuing a waybill, for example, is considered without taking into account another very important point - these are the requirements for ensuring road safety.

The accountant does not know that the waybill contains three measures to ensure road safety, so the conclusions drawn in this article set the wrong vector of behavior. Attention is drawn to the following points:

• the waybill can be issued for any period - from one day to one month;
• companies can choose which form of waybill to use: unified or developed independently.

And also daily marks must be made by the specialist responsible for the technical condition of the car when it is released onto the line. In addition, the waybill must indicate the driver’s work and rest schedule for each shift (because there are restrictions).

And this applies not only to the regular driver, but also to the director, if he drives himself. Therefore, let's look at the issue of a company car from a slightly different perspective.

• For your information! If you operate company vehicles, the legislator requires you to ensure road safety (road safety). A new online assistance program has been launched for you and/or your specialist. Participation in it is absolutely free.

IS THERE A DIFFERENCE IN WHAT PURPOSES IT IS USED?

Of course there is a difference. Let's take a commercial organization as an example. Its activities are aimed at making profit. And any car purchased or leased will be considered by the tax authority either as an object through which profit is made (transportation to third parties), or it is necessary for the operation of the organization as a whole (transportation for official needs).

There are 3 (three) options for analysis:

• exploitation for personal purposes;
• exploitation for official purposes and (if necessary) for personal purposes;
• Operation for official purposes.

I do not consider the third option, because in this case everything is clear (indicated for completeness).

As for the first option, it is categorically excluded for one simple reason. The tax office accepts justified write-offs of fuel only for company operating expenses. Fuel is not written off for personal use (there will be problems with the tax authorities).

Therefore, filling out a travel document for personal purposes is pointless. It is meaningless because even if you write out a separate waybill and the driver fills up the company car at his own expense, the accounting department will not be able to include it, since it has nothing to do with the expenses of the organization. As a result, you will have a gap between the speedometer readings (it is spinning). This gap is another reason for supervisory authorities to ask uncomfortable questions.

Now about the second option (the most common). To combine use a company car for work and personal purposes there is a way out. But I’ll say right away that it’s difficult to call this a solution, because the process itself, although it meets all the requirements of legislation and supervisory authorities, is absolutely unsuitable due to its labor intensity.

So, let's start with the fact that the speedometer on a car spins constantly (unless, of course, you are Kulibin, and have not made a separate toggle switch for it). The mileage on the speedometer and the mileage on the waybill of a company car should be the same - this is an axiom.

Also, by the way, it is an axiom that the remainder in the tank according to the waybill should be no more than car tank volume. Otherwise, the question arises: where does the driver transport the surplus?

And now we are faced with the task: how to make sure that the gap in the mileage on the speedometer, which you have added up during personal use, does not fall out of the document flow of the accounting department, as well as the document flow of the transport department.

There is a way out (if you can call it that). It is necessary to document the transfer of the car to the driver, who will use it for personal purposes with the speedometer fixed. Such a document is the acceptance certificate of the car (by the way, there is a sample of this document in).

Yes, yes. In this case, a vehicle acceptance certificate is drawn up every time company car transferred to the employee for use in personal purposes. This act is drawn up and monitored by not just the driver, as you know, but by the person responsible for the technical condition and operation (together with the driver, of course).

But, if you think that's all. That's not it. If we are talking about a driver, then it is not enough to draw up a car acceptance certificate every time. A basis for its transfer is necessary, because the deed is the final document when transferring the car.

Such a document is a lease agreement (or sublease if it is already leased). You ask what is it for? There are 2 (two) points here:

• moment of benefit for a commercial organization;
• moment of ensuring traffic safety.

Regarding the provision of traffic safety. You must understand that if a driver took a car for personal use and got into an accident with victims, then you can always say that the driver was not on official duty (here is an order for a day off, here is a rental agreement, here is an acceptance certificate) .

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RESULT OF USE FOR PERSONAL PURPOSES.

A brief summary of what documents must be in order to be able to use a company car for personal purposes:

• Order on granting a day off (if used during working hours);
• Lease agreement (sublease);
• The act of acceptance and transfer.

Now imagine if your driver or specialist uses company car for personal use. And every time there is a need to correctly prepare all the documents. That is why I immediately indicated that this option is not at all suitable for practical use. Although for rare (one-time) cases this is exactly how all documents should be drawn up.

IS EVERYTHING SO BAD?

No matter how bad it may seem, in this situation you just need to decide and make a choice. There are 3 (three) options:

• Either you put a taboo on personal use;
• Or you give it for personal use on certain time, and the driver travels at the expense of the organization and you do not reflect this in any way, taking on all the risks (if something happens to him or someone else);
• Or, as they say, a specialist (or driver) “registers” the car. An Order is officially made (if necessary), a one-time agreement with the official transfer of the car with recording of the condition, speedometer and remaining fuel in the tank.

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• The situation is certainly interesting. The use of a company car for personal purposes is practiced everywhere. And, as a rule, everyone acts according to the second option. Which one will you choose? I'm waiting for your comments.

The objects of production of the mechanical engineering industry are various machines. The concept of a “machine” has been formed over many centuries. It was repeatedly clarified and the content changed. However, since ancient times, a machine has been understood as a device designed to allow the forces of nature to operate in it in accordance with human needs.

Currently, the concept of “machine” is interpreted from different positions and in different senses. For example, from a mechanical point of view: a machine is a system created by human labor to convert one type of energy into another in order to obtain a useful effect or produce useful work .

Depending on the main purpose, two classes of machines are distinguished (Fig. 1.1):

1) machine engines , with the help of which one type of energy is converted into another, convenient for use;

2) machine tools (working machines), with the help of which the shape, properties and position of the object of labor are changed.

Original product process carried out by a machine can be natural objects, raw materials or semi-finished products.

Products – This is the result of production in the form of raw materials, semi-finished products, created material goods or completed work of a production nature.

Under official purpose of the machine understand the clearly defined specific task that the machine is designed to solve.

The formulation of the service purpose of the machine must contain detailed information specifying the general task and clarifying the conditions under which this task can be solved. Thus, when formulating the official purpose of a car, it is not enough to say that the car is intended to transport goods. It is necessary to specify the nature of the goods, their weight and volume, conditions, distance and speed of transportation, road conditions, climate, requirements for appearance car and much more, in order to comprehensively determine exactly the task that the car being created should perform.

The service purpose of a machine is described not only verbally, but also by a system of quantitative indicators that determine its specific functions, operating conditions and a number of additional points in accordance with the task to be solved using the machine being created. The formulation of the service purpose of the machine is the most important document in the task for its design.

Machines and all its components in the process of their production at a machine-building enterprise are products.

A product is an item or set of production items to be manufactured at an enterprise .

Products, depending on their purpose, are divided into products of primary and auxiliary production. Main production products , intended for delivery (sale) by the consumer. Auxiliary production products – are used only for the own needs of the enterprise producing them.

GOST 2.101 – 68 establishes the following types of products:

ü detail – This is a product (component of a product) made from a material that is homogeneous by name and brand without the use of assembly operations. A characteristic feature of the part is the absence of detachable and permanent connections. For example, a roller made of one metal, a cast body, etc.;

ü assembly unit – This is a product, the components of which are to be connected to each other at the manufacturer through assembly operations (screwing, joining, riveting, welding, soldering, gluing, etc.).

ü complex – two or more specified products that are not connected by assembly operations at the manufacturer, but are intended to perform interrelated operational functions. For example: automatic workshop, drilling rig;

ü set – two or more products that are not connected at the manufacturing plant by assembly operations and represent a set of products that have a general operational purpose of an auxiliary nature. For example: a set of spare parts, a set of tools and accessories, etc.;

ü component item - this is a product of the supplier company, used as an integral part of the product produced by the manufacturer. The components of a product can be parts and assembly units.

To build an effective technological process Assembly requires dividing the product into a number of assembly units and parts. Each assembly unit includes certain types of connections (Fig. 1.2).

Where possible relative movement components connections are divided into movable And motionless .

Based on maintaining integrity during assembly, connections are divided into detachable and permanent. The connection is considered detachable , if during its disassembly the integrity of its components is maintained, and one-piece , if during disassembly its components are damaged and their integrity is compromised.

In this case, connections can be: fixed detachable (threaded, grooved, conical), fixed one-piece (connections by pressing, flaring, riveting); movable detachable (sliding bearings, plungers-bushings, gear teeth, carriages-beds), movable one-piece (roller bearings, shut-off valves).

Number of detachable connections in modern cars and mechanisms makes up 65–85% of all connections.

Permanent connections during operation and repair are often subject to disassembly, which causes great difficulties and often leads to damage to the mating surfaces (one or both parts of the connection), as well as additional fitting, modification or replacement.

According to the shape of the mating surfaces connections are divided into:

ü cylindrical (up to 35–40% of all connections);

ü flat (15 – 25%);

ü conical (6–7%);

ü spherical (2 – 3%);

ü screw;

ü profile.

By method of formation of compounds they are divided into;