The procedure for calculating depreciation is regulated by Article 259 of the Tax Code of the Russian Federation. Objects that are subject to depreciation are tangible property or intellectual property owned by the taxpayer and used to generate income.

Basic Concepts

The depreciation rate is a certain part of the company's fixed assets, which is expressed as a percentage of the depreciation for the year to the value of the property that was originally.

Depreciation of fixed assets is the loss of property in whole or in part of its original value. This can happen both during their use and when they are not used.

The following property is not subject to depreciation:

• Earth;
• natural objects (water resources, subsoil);
• production inventories;
• construction projects (including unfinished ones);
• securities.

Depreciation can be moral and physical.

Economic meaning of depreciation

The main purpose of depreciation is to accumulate money that should be used for further restoration of worn-out property. From an economic point of view, depreciation performs the following functions:

• compensates for the depreciation of fixed assets in cash equivalent;
• invests money in production development;
• creates costs of production and sale of products;
• determines the profit that is taxed;
• justifies investments from the economic side;
• prevents fixed assets from becoming critically worn out morally or physically;
• allows you to accelerate the pace of development of scientific and technological progress.

The basis for calculating depreciation is depreciation rates. They are established in accordance with the passport data on the operating time of a certain property. There are special formulas for their calculation.

Depreciation methodology

Depreciation is greatly influenced by the methods by which it is calculated. They have a very strong influence on the following factors:

• the size of the depreciation fund;
• concentration of resources in a particular period of the company’s activity;
• on the volume of deductions that affect the cost of products.

In practice, two types of methods are often used:

• regressive methods;
• proportional methods.

The first type is also called accelerated depreciation methods. Such methods provide for wear and tear of equipment in the first years of its use and its accelerated replacement. Proportional methods are characterized by the use of one norm throughout the entire period of use of the property.

Proportional methods include:

• uniformly straight;
• method of calculating depreciation of property, which is determined from the period of use of the equipment;
• method of calculating depreciation based on work performed on equipment.

In the world, the main method of calculating depreciation is considered to be straight-line. It involves calculating the amount of depreciation in the following stages:

• distribute all fixed assets into groups with the same depreciation;
• calculate the average cost per year in each group;
• multiply the depreciation rate by the average annual cost.

As a result, you can get the depreciation amount.

The uniformly rectilinear method has a number of advantages:

• contributions to the depreciation fund are received evenly;
• depreciation proportionally affects the cost of production products;
• The calculations are very accurate and simple.

But there are also some negative points:

• not in all cases the price of fixed assets corresponds to the cost of manufactured products;
• the property may not be completely worn out, which leads to loss of funds;
• there is no compensation for replacing worn-out equipment;
• Depreciation is practically not affected by obsolescence.

Depreciation is greatly stimulated after the application of accelerated wear methods. They can be either progressive or regressive, but are mainly divided into three types:

• a method in which the service life of equipment or other fixed assets is fixed;
• fixed or constant interest method;
• cumulative method.

The first of the above methods involves recording the time during which fixed assets are written off. For example, if the period is 10 years, then every year 10% of the value of the property is transferred to the depreciation fund. Today, the use of this method can be found not so often.

The constant interest method is also called the decreasing remainder method. If we compare it with the straight-line method, then depreciation is charged at double the rate. The bulk of the capital stock is written off in the first few years, after which the depreciation percentage decreases significantly. This allows the bulk of the written-off money to be used to purchase new property. But at the same time, this method does not guarantee that the cost of the equipment will be written off completely.

The amount of wear will become less and less every year, which will stretch this process over a very long time.

The cumulative method includes the two previous methods of calculating depreciation. At the same time, the service life of the equipment is fixed and the wear rate in the first years of service increases. Thanks to this method, the cost of the equipment is completely depreciated until the end of the specified period. The main amount of depreciation falls precisely on the first three to four years of equipment operation. In addition, this method stimulates depreciation very well.

Depreciation rate - essence

During the use of fixed assets of organizations, they are necessarily subject to wear and tear and their value decreases. Wear is divided into two types:

1. Physical. This refers to the equipment that is installed at the enterprise. During operation, it is subject to wear and tear and must be written off after its entire resource has been exhausted.
2. Moral. This type of wear and tear occurs when installed technologies become obsolete and are replaced by more modern ones. New equipment can perform a larger volume of work in the same time frame and using the same resource. Because of this, obsolete equipment significantly loses value even when its technical condition is still good.

The main task of depreciation is to accumulate funds for the purchase of new equipment. To do this, the cost of depreciation is transferred to those goods that were produced on the demolished equipment.

After the sale of goods, part of the proceeds is transferred to the depreciation fund. The money is stored there until an amount is collected that will cover the initial cost of the equipment. Then this money is used to purchase new equipment. Thus, there is a renovation of the technical side of production.

Depreciation is charged only on those assets that have a long useful life. Among the exceptions you can find only land and intangible assets, if the enterprise uses them.

Depreciation rates are established and controlled by government agencies. Thanks to this, the state can control such indicators as the rate of development of production in each industry. OPFs have more than a dozen groups, each of which has its own depreciation rate.

Depreciation rate: calculation formula

The main factor for calculating depreciation is the formula for transferring the cost of depreciation to a manufactured product. To do this, use the following formula:

Ng=(Fn-Fk)+S/(Fn*P)*100%

• Ng is the annual depreciation rate;
• Fn – value of fixed assets at the beginning of the reporting period;
• Фк – the final price of assets upon their liquidation;
• C – cost of old equipment;
• P is the standard period for which the equipment is fully depreciated.

In practice, quite often the service life of equipment does not correspond to its complete physical wear and tear. For example, a computer can operate for both 15 and 20 years, while its service life according to the depreciation rate cannot exceed 5 years. During this period, the company must purchase new equipment to replace outdated ones.

• Na is the depreciation rate;
• C – primary cost of equipment;
• P – period of use.

Moreover, the final price when calculating depreciation may be zero, but this does not mean that the equipment ceases to be worth something. It can last for many more years and has real value. The residual depreciation price only indicates that the company covered its expenses for the purchase of this equipment.

Useful life

In the classifier of fixed assets, you can find 10 groups highlighted. Each of them has its own useful life. But each enterprise has the right to independently set this period for the property it has acquired.

Useful life is the period of time during which the use of fixed assets brings real income to the enterprise or fulfills other goals that the organization has set for it. This period is determined in accordance with the established procedure in the accounting records of fixed assets.

If it is impossible to establish a useful life for a certain object in accordance with the standards established by law, then the enterprise can do this independently. The calculation is carried out based on the following indicators:

• planned period of use of the object;
• degree of expected wear;
• restrictions on the use of equipment.

You can independently calculate the useful life only for equipment that was purchased after 1998.

Fixed assets are classified according to technical characteristics, making up groups, for example, buildings and structures, power machines and equipment, etc. The existing classifier of fixed assets distinguishes 10 groups based on the duration of the life cycle: the first groups include objects with less useful time, the last - with more long lasting What objects are depreciated? Legislators classify into the category of depreciable property objects whose life expectancy is more than 12 months, and whose acquisition cost exceeds 40 thousand rubles. Not all fixed assets can be considered depreciable. Depreciation is not accrued on used leased fixed assets, land, environmental management facilities, road and forestry facilities, water resources or perennial plantings. Initial and residual value of fixed assets Let's return to the property objects for which it is necessary to charge depreciation.

Calculation of depreciation using the linear method and its features

IMPORTANT! Until recently, the chosen depreciation principle could not be changed to another throughout the entire period of deductions for this object. From January 1, 2014, an organization has the right to make a transition from a nonlinear to a linear method once every five years.

For the reverse transition - from linear to nonlinear - there are no time restrictions; this can be done at any time, having previously made amendments to the regulations on the enterprise’s accounting policies. Video - methods for calculating depreciation of fixed assets: How to calculate depreciation of fixed assets using the straight-line method To determine the amount of monthly depreciation charges using the straight-line method, you need to know the primary cost of the object, its operational life and calculate the depreciation rate.

1.

Calculating depreciation using the straight-line method: example

Info

The linear method of calculating depreciation implies that the following formula for calculating depreciation charges is used: Am = OS × k where Am is the amount of depreciation charges for the month; k – monthly depreciation rate, expressed as a percentage; OS is the initial or replacement cost of a depreciable fixed asset. The depreciation rate for each fixed asset item is determined based on its useful life in months and is calculated using the formula: k = (1 / n) × 100% where n is the number of months of useful use of the fixed asset item.

This indicator is established on the basis of the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 (hereinafter referred to as the Classification of fixed assets).

An example of calculating depreciation using the straight-line method. depreciation of fixed assets

The basis for the calculation according to the linear principle is the following formula: the product of the original or replacement (if revaluation took place) cost and the depreciation rate established for this object, calculated as follows: N = 1/n * 100%, where n is the SPI in months or years. An example of calculating depreciation using the straight-line method. The Company acquired and put into operation an object worth RUB 180,000.

Attention

SPI for the OS group corresponding to the classifier – 5 years. Option 1: Let's calculate the annual depreciation rate: N = 100% / 5 years = 20%, i.e. 20% of the cost should be written off every year. In the amount of 180,000 * 20 / 100 = 36,000 rubles, i.e. over the year the price of the object decreases by 36 thousand rubles.

Monthly rate – 36,000 / 12 = 3,000 rubles. Option 2: monthly depreciation, calculation formula: H = 100%/60 months. = 1.6667 For the month, the amount of depreciation amounted to 180,000 * 1.6667 = 3000 rubles. This is how straight-line depreciation is calculated.

Calculation of depreciation using the linear method - an example Let us explain with a specific example how the linear method of depreciation is used in practice. On March 18, 2018, Gamma LLC purchased a woodworking machine for furniture production and registered it as a fixed asset at an initial cost of RUB 180,000.00.

The useful life of the machine was set at 72 months, since this fixed asset belongs to the 4th depreciation group according to the Classification of fixed assets. Let's calculate the amount of depreciation charges for one month: Am = 180,000.00 x (1/72 × 100%) = 2,500.00 rubles. Accountingstudy It is important to remember that depreciation is calculated only during the period of operation of the object, because only then does it wear out.

Prednalog.ru

By Artem Makarov / April 3rd, 2018 / Labor Law / No Comments After all, the amount of depreciation in this case directly depends on the size of the residual value of the fixed asset. However: after the residual value of a fixed asset becomes equal to 20 percent of its original cost, the procedure for calculating depreciation must change.
Next month, this residual value is taken as the base amount and depreciation from it is calculated in equal shares (as with the straight-line method). This is stated in paragraph 5 of Article 259 of the Tax Code of the Russian Federation.

Example 4 In January 2002, Pride LLC purchased a computer worth 48,000 rubles. (including VAT - 8,000 rubles) and put it into operation in the same month. According to the accounting policy, the enterprise calculates depreciation of fixed assets for tax purposes using a non-linear method.

Pages: 20 21 22 23 24 25 26 27 28 AMBLYOPIA (from the Greek.

Linear method of calculating depreciation of fixed assets (example, formula)

Uniform attribution to expenses of the cost of depreciable fixed assets is the main convenience of the linear method. Calculation of depreciation using the linear method - an example Let us explain with a specific example how the linear method of depreciation is used in practice.

On March 18, 2018, Gamma LLC purchased a woodworking machine for furniture production and registered it as a fixed asset at an initial cost of RUB 180,000.00. The useful life of the machine was set at 72 months, because
This fixed asset belongs to the 4th depreciation group according to the Classification of fixed assets. Let's calculate the amount of depreciation charges for one month: Am = 180,000.00 x (1/72 × 100%) = 2,500.00 rubles.

Accountingstudy

So depreciation will need to be charged until the residual value of the computer drops to 8,000 rubles. (RUB 40,000 20%). In October 2004, the residual value of the computer will be 7,960 rubles. Therefore, from November 2004 until the end of its useful life (until June 2005 inclusive, i.e. within 8 months), depreciation will need to be charged in the amount of 995 rubles. (). The Tax Code establishes restrictions on the use of the non-linear method in relation to buildings, structures, transmission devices included in the eighth - tenth depreciation groups.

To compare linear and nonlinear methods, it is advisable to draw up a table of depreciation charges, where you can clearly depict their dynamics. Example 3 Let's take the following initial data to construct the table: the initial cost of the fixed asset is 500,000; The useful life is 20 months.

Thus, depreciation is calculated annually; every year the amount of depreciation charges will decrease, but will always be greater than 0. Calculation of depreciation using the straight-line method: example Linear method of calculating depreciation of fixed assets The straight-line depreciation method implies writing off the cost of a fixed asset in equal proportional parts throughout the entire time its use.

What objects does it apply to? Each organization has the right to independently choose the method of writing off depreciation charges. Fixed assets are divided into 10 depreciation groups depending on the time period of their operation. An example of calculating depreciation using the straight-line method. depreciation of fixed assets Uniform attribution to expenses of the cost of depreciable fixed assets is the main convenience of the linear method.

How to calculate the monthly depreciation rate using the linear method

Conclusions The linear method of calculating depreciation assumes that physical wear and tear of the property occurs evenly throughout the entire operational period. This mainly applies to stationary structures, which do not wear out and become obsolete as quickly as equipment. If it is impossible to accurately determine the rate of wear and tear of property, then the linear method will be the most convenient and simplest. This method is also suitable if the company purchases property for a long period of use and does not plan to quickly replace it. Video - main points when calculating depreciation, examples of accounting entries: (16 votes, average: 4.20 out of 5) Loading…

The presence of fixed assets in an organization implies gradual depreciation of their value. Accrual of depreciation amounts is carried out according to certain standards. How to calculate the depreciation rate correctly?

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Any organization uses certain property and intangible values ​​in the process of its activities. They are classified as fixed assets if they are used for more than a year.

But over time, any things lose their original characteristics. Fixed assets also wear out. Depreciation allows you to gradually write off their value. How is the annual depreciation rate calculated correctly?

Important points

In the process of use, the main assets of the enterprise invariably wear out and lose part of their value. In this case, wear and tear can be moral or physical.

Obsolescence of equipment due to the emergence of more advanced models leads to obsolescence. That is, existing objects fall in price, even if they remain in perfect condition.

Moreover, this can happen long before physical wear and tear, which is caused by natural use. Depreciation is always charged on long-lived assets.

The only exception is land and intangible assets used by the enterprise. Depreciation amounts are included in operating costs.

Depreciation continues throughout the useful life of the depreciable asset. In all cases of accrual of depreciation amounts, depreciation rates are determined.

These are regulated by the state, which exercises control over the speed of reproduction and growth rates in each individual economic sector.

For this purpose, ten main depreciation groups have been established. Each of them has its own depreciation rate. This average rate is used for tax accounting purposes.

In accounting, the depreciation rate of an object is established based on the period of useful use determined for this property.

In this case, the useful life period of the organization can be established either independently or by belonging to a certain depreciation group.

What is it

Depreciation is the gradual process of transferring the cost parameters of an object to production costs. The depreciation rate is the part of the cost characteristic of an asset expressed as a percentage.

The indicator shows the ratio of the annual depreciation amount and the original cost of the property. The depreciation rate is the reciprocal of the useful life of an object.

The depreciation rate determines what proportion of fixed assets should be written off during the year. The level of depreciation rate is determined by the period of useful use of the object.

The depreciation rate depends on many factors - production capabilities, the ratio of resources and needs, the pace of technical progress, etc.

For each individual object or group, its own depreciation rate is established. The depreciation rate is calculated based on the initial cost of the objects, their standard service life and salvage value.

Various methods are used to calculate the annual depreciation rate. In particular:

• linear;
• reducing balance method;
• method of writing off value by the sum of the numbers of years of the useful life period;
• a method of writing off cost in proportion to the volume of production.

For what purpose is the indicator calculated?

The main objective of depreciation is the accumulation of capital necessary for the subsequent reimbursement of fixed assets or the costs of their repair.

In each case of sale of manufactured products, part of the funds included in the amount of transferred cost is sent to the depreciation fund.

Here, funds accumulate before the cost of the object is paid off. After this, the accumulated resources are used to purchase a new object. That is, an update (renovation) of production is taking place.

The sinking fund plays a central role in achieving designated goals and fulfilling depreciation standards in the future period.

The main functions of this fund should be considered:

The main task of introducing depreciation standards into the cost parameters of fixed assets is economic compensation for physical and moral wear and tear, which is inevitable in the business process.

Simply put, with the help of depreciation rates, the cost of objects is smoothly transferred to manufactured products. It is the depreciation rate that allows you to monitor the rate of depreciation of an object and the rate of its restoration.

Current standards

Assets accepted for accounting are recognized as fixed assets if they comply with the requests established, adopted and ratified by the “Methodological guidelines for fixed assets accounting”.

The property must be used for production purposes for a period of more than twelve months, must provide economic benefit and not be intended for subsequent resale.

The useful life refers to the period during which an object brings profit to the organization.

The period is set by the entity independently, based on operational characteristics and taking into account the “Classification of fixed assets”.

According to this, depreciable property objects are divided into depreciation groups according to their useful periods.

Depreciation is calculated according to fixed assets, the list of which is given in clause 17 of PBU 6/01.

Depreciation rates are determined depending on membership in depreciation groups or on the period of useful use.

How to determine the depreciation rate

The Tax Code of the Russian Federation provides only two options for calculating depreciation - linear and non-linear. Depreciation for an object is accrued from the beginning of the month following the month the property was put into operational use.

The calculation of depreciation amounts ceases after the full cost of the object has been repaid or when the property is deregistered for any reason.

To determine the depreciation amount, a special formula is used to calculate the depreciation rate, which depends on the chosen method for calculating depreciation amounts.

Formula applied

When using the linear method, the depreciation rate is established in relation to each individual object.

A formula of this type is used for this:

With the straight-line method, depreciation amounts are calculated evenly as part of expenses throughout the entire useful life.

If an organization uses a non-linear method, then depreciation amounts are calculated not for individual objects, but for the entire depreciation group in the aggregate.

In this case, the amount of depreciation is found by the formula:

When using the non-linear option, the procedure for establishing depreciation rates is used, established by law depending on the group of depreciable property:

1	14,3
2	8,8 %
3	5,6 %
4	3,8 %
5	2,7 %
6	1,8 %
7	1,3 %
8	1,0 %
9	0,8 %
10	0,7 %

How to calculate as a percentage

You can determine the depreciation rate in percentage terms using the formula of the linear method or in accordance with the number of the depreciation group.

You can also use the following formula:

The period of useful use of an object in accounting can be determined independently, but guidance from the Classifier will help avoid unnecessary confusion.

When an object can be classified into several depreciation groups, the final choice should be based on the expected life of the property.

Calculation examples

As an example, we can consider a situation where an organization purchased equipment with an initial price of ninety million rubles. Modernization and replacement of worn-out equipment cost twenty thousand rubles.

The salvage value of the worn-out equipment was nine and a half thousand rubles. The useful life is set at five years.

Thus it turns out:

To determine the annual depreciation rate, the following calculation is carried out:

Motor transport

Motor transport is recognized as a fixed asset in both accounting and tax accounting, since the period of its useful use obviously exceeds twelve months.

It is advisable to determine the period of useful use of vehicles using the Classifier, which will help bring tax and accounting accounting as close as possible.

Having established membership in a specific depreciation group, it is possible to establish a period of any duration within the period of the selected group.

In accounting, depreciation on vehicles can be calculated in any of the possible ways. For tax accounting purposes, depreciation is calculated in the manner prescribed by -259 of the Tax Code of the Russian Federation.

As an example, consider the purchase of a car by an LLC. The organization uses the straight-line method of calculating depreciation.

The useful life period is determined to be five years. This means that the depreciation rate is:

You can use a simpler method to determine the depreciation rate.

If the depreciation rate for the entire useful life period is taken as 100%, then the annual depreciation rate is calculated very simply:

Buildings and structures

To determine the depreciation rate, the formula is used:

The calculated rate is applied relative to the residual value of the equipment. As soon as the residual value equals twenty percent of the original value, the procedure for calculating depreciation amounts changes.

Any equipment or fixed asset in use subject to wear and tear. It can be mental or physical. Moral written off in cases where technical equipment becomes obsolete and is replaced by new devices and devices. Physical appears during natural use and is inevitable.

Characteristic

All non-current assets are subject to depreciation. The list of exceptions includes landowners' land and assets of intangible origin.

Depreciation is wear and tear of an object during its operation, which affects the size of its valuation. The depreciation rate (RA) is the part of the cost of property, which is expressed as a percentage equivalent.

• the cost is written off based on the total number of years of useful operation;
• by reducing the balance;
• in proportion to the volume of products produced, in the production process of which the calculation object is involved;

For tax methodology:

1. According to a linear scheme.
2. Nonlinear method.

To implement some methods, it is necessary to calculate the depreciation rate.

Stage 2. If calculations are made linearly, then wear should be found by dividing 100 by the useful life, and with a nonlinear scheme - 200 by the same indicator.

Stage 3. The useful life (USL) is measured in months and is determined by the enterprise independently, based on several factors:

• restrictions on use regulated by regulations and requirements;
• during the period of intended use - depends on the intensity of operation and the desired productivity;
• expected wear and tear of a physical nature - this is influenced by the mode of use and the natural environment.

Stage 4. The decree of the Government of the Russian Federation, which contains information on the classification and grouping of fixed assets, contains information that regulates the service life of assets. There are 10 such categories in total, all of them are described in this act - it serves as the legal basis for regulating the calculation.

One of the main regulatory documents that controls the calculation of depreciation rates is Resolution of the USSR Council of Ministers dated October 22, 1990 No. 1072. The regulated norms and rules contained in the text of the document, allow you to create favorable economic conditions for timely updating of the OS and the introduction of new technologies in areas of the national economy, also reduces costs for repairing already outdated equipment and vehicles.

Other legal acts:

1. “Methodological guidelines for accounting of fixed assets”, ratified by Order of the Ministry of Finance of the Russian Federation No. 91n dated October 13, 2003.

In order for an object to be subject to depreciation calculation, it must:

• be in operation for more than 12 months;
• bring economic benefits;
• not intended for resale.

The useful life depends on how long the equipment will be useful - this is determined independently, guided by the operational characteristics and information from the OS classifier.

The calculation of depreciation is regulated by Order of the Ministry of Finance of the Russian Federation No. 147n dated December 12, 2005. The list of OS is given in the text of PBU 6/01.

Accrual methods

Linear diagram. In this situation, the annual depreciation deduction rate is established using the acquisition cost and NA. During the entire reporting period, it is necessary to make deductions at the rate of 1/12 every month.

Reducing balance– calculations are carried out on the basis of the residual price at the beginning of the period (reporting year), NA, acceleration factor with a value less than 3. NA is calculated by taking into account the service life according to the second formula.

Cumulative method– it is applied on the basis of the purchase price, the ratio of the remaining useful life to the elapsed one.

In accordance with the manufactured product - proportional. Calculation occurs by providing information on the natural value of manufactured products and the ratio of the initial purchase price of the OS to the expected production volume for the entire period of operation.

Fast way– increasing the amount of deductions that were determined by the linear method. The cost of assets is fully included in production costs.

Formulas

The Tax Code of the Russian Federation contains only two methods: linear and nonlinear.

Depreciation begins to be calculated from the beginning of the month following the month in which it was produced. The accrual stops at the moment when the cost of the object becomes extinguished or for any reason the object is no longer in use.

With the linear method, the norm is calculated for each asset separately.

ON = 1/ useful life * 100%

With this scheme, NA are accrued evenly throughout the entire period of use. With the nonlinear method, NA is calculated not separately for each object, but for the group of assets as a whole.

Amount of depreciation for the month = Total balance of the cost of group objects * (NA, expressed as a percentage / 100%)

In calculating NA for accounting, two formulas have been developed.

First method - annual depreciation rate:

NA = (Pst – L st) / (Ap * Pst) * 100%, where

Pst– initial purchase price of the object (rub.), Lst— the cost of the asset when it is decommissioned (RUB), Up– wear period (years).

The second method - the size of the indicator is determined using calculations using the service life of a specific object:

NA = (1 / T) * 100%, where

T– life of the asset in years.

There is also another formula for taxation:

NA = (2 / Tm) * 100%, where

Tm– service life in monthly terms.

Percentage

To determine NA in percentage display, you must use one of the formulas - linear or according to correspondence to a specific group. However, you can use this formula:

NA = Amount of annual depreciation + original cost * 100%

The company determines its useful life independently, but it should be guided by the appropriate classifier. If an object fits simultaneously into several classification groups, then preference is given to the planned period of use.

Examples of depreciation calculations are presented in this video.

Depreciation of OPF. Depreciation rates.

Under depreciation is understood process transferring the value of fixed assets as they wear out to newly created products.

Depreciation - this is compensation for the cost of depreciation of OPF by including them in production costs during the entire period of use of OPF (depreciation charges for complete restoration, i.e. renovation - simple reproduction). Depreciation is carried out for the purpose of complete replacement (restoration) of fixed assets upon their disposal.

Depreciation charges accumulated after the sale of products are formed in cash sinking fund. Depreciation deductions (in rubles) are made according to depreciation rates.

Depreciation rate – this is the amount of annual deductions established as a percentage of the book value of the PF. Standards are established for the complete restoration (renovation) of fixed production assets. They are developed as unified interdepartmental standards, differentiated by types and groups of PF. When developing them, the following factors are taken into account:

established service life, cost, operating conditions, etc.

The Government of the Russian Federation has adopted standard service life for fixed assets (groups with service life from 1 year to 30 years), which have been applied since January 1, 2002.

ATP depreciable property is distributed into groups in accordance with the terms of its use:

1) all non-durable property with a useful life from 1 year to 2 years inclusive;

2) 2 – 3 years;

3) 3 – 5 years;

4) 5 – 7 years;

5) 7 – 10 years;

6) 10 – 15 years;

7) 15 – 20 years;

8) 20 – 25 years;

9) 25 – 30 years;

10) over 30 years.

Enterprises independently determine the useful life of fixed assets on the date of commissioning of a specific facility on the basis of OKOF (All-Russian Classifier of Fixed Assets), which has been applied since January 1, 2002.

The chosen depreciation method is fixed in accounting policies for accounting and tax accounting purposes.

The accrual of depreciation is suspended if an asset (by decision of the head of the organization) is transferred to conservation for a period of more than 3 months, as well as during the period of reconstruction, modernization and overhaul of an asset lasting more than a year.

For fixed assets of non-profit organizations, housing stock of enterprises, housing and communal services, depreciation is calculated at the end of the reporting year according to established depreciation rates. (The movement of depreciation amounts for these objects is recorded in a separate off-balance sheet account 010 “Depreciation of fixed assets”):

1. Accrued depreciation of fixed assets

D 20,23,26,44 K 02

2. Revaluation (revaluation) of depreciation was made

3. Depreciation was revalued (depreciated):

4. Depreciation written off: D02 K01-B

5. Accrued depreciation: D 010 K -

Depreciation is calculated using one of the following methods:

1) Linear method assumes uniform depreciation over the entire useful life of the property (OS).

A = Sp * At /100%, where A is the monthly (annual) amount

depreciation, rub.

Sp – initial cost of the operating system

(balance sheet), rub.

The depreciation rate for each object is determined by the formula

On = 1/N * 100%, where N is the useful life of the OS (in months), %

Depreciation rate: Na = 1/N * 100%

On = 1/5*100%=20%

For (month) = (1/5*12) * 100% = 1.667%

Depreciation charges for the year:

A = Sp * At /100%

260,000*20% / 100% = 52,000 rub. (annually)

Depreciation charges for the month: 52,000:12=4333 rub.

or A = Sp * On (month) / 100%

260,000 * 1.667% / 100% = 4334.2 rubles. (monthly)

2) Nonlinear method assumes a monthly reduction in depreciation charges.

a) reducing balance method (basic)

Calculated using the formula:

A = Co * At /100%, where Co is the residual value of fixed assets at the beginning

month, rub.

The depreciation rate is determined by the formula:

On = 2/N * 100%, where N is the useful life of the OS (in months), %

When the residual value reaches 20% of the original value, it is fixed as base value and depreciation is calculated:

Ames = Sb/N, where Sb is the basic cost of fixed assets, rub.

N – number of months in operation until the end

useful life

m Declining balance method (2nd option)

The reducing balance method for determining the useful life is established in the case when the efficiency of use of an item of fixed assets decreases with each subsequent year.

The annual amount of depreciation charges is determined based on the residual value of the fixed assets at the beginning of the reporting period and the depreciation rate calculated based on the useful life of the fixed assets and the acceleration factor (not higher than 3).

Example: The cost of the OS is 260,000 rubles.

Useful life – 5 years.

Acceleration factor – 2

Annual depreciation rate – 20%

In the 1st year of operation:

A = Sp * (At * k) /100%,

where A is the annual amount of depreciation, rub.

Sp – initial cost of fixed assets (balance sheet), rub.

k – acceleration coefficient

A = 260,000 *(20% *2)/100%=260,000*40%/100%=104,000 rub.

In the 2nd year of operation:

Depreciation will be determined based on the residual value of the asset at the end of the first year of operation.

Composition = 260,000-104,000 = 156,000 rub.

A = 156,000*40%/100% = 62,400 rub. per year.

In the 3rd year of operation:

Depreciation will be determined based on the residual value of the asset at the end of the second year of operation.

Composition = 156,000-62,400 = 93,600 rub.

A = 93,600*40%/100% = RUB 37,440. per year.

In the 4th year of operation:

Depreciation will be determined based on the residual value of the asset at the end of the third year of operation.

Comp. = 93,600-37,440 = 56,160 rub.

A = 56,416 * 40%/100% = 22,464 rubles. per year

In the 5th year of operation:

Depreciation will be determined based on the residual value of the asset at the end of the fourth year of operation.

Comp. = 56,160-22,464 = 33,696 rub.

A = 33,696 *40%/100% = 13,478.4 rubles. per year

The accumulated depreciation over 5 years will be 239,782.4 rubles. The difference between the initial cost of the fixed assets and the amount of accrued depreciation in the amount of 20,217.6 rubles represents the liquidation (!) value of the object, which is not taken into account when calculating depreciation by year, except for the last year of operation. In the last year of operation, depreciation is calculated by subtracting the salvage value from the residual value of the fixed assets at the beginning of the last year.

b) write-off method based on the sum of numbers of years of useful life

The annual depreciation rate is determined based on the initial cost of the fixed asset and the annual ratio, where the numerator is the number of years remaining until the end of the service life of the fixed asset, and the denominator is the sum of the numbers of years of the useful life of the asset.

Example: The cost of the OS is 260,000 rubles.

Useful life – 5 years.

The sum of the numbers of useful years will be 1+2+3+4+5=15

In the 1st year of operation the ratio will be 5/15, the amount of accrued depreciation will be:

260,000*5/15=86,666.67 rub.

In the 2nd year of operation the ratio ratio will be 4/15,

the amount of accrued depreciation will be:

260,000*4/15=69,333.33 rub.

In the 3rd year of operation the ratio will be 3/15, the amount of accrued depreciation will be:

260,000*3/15=52,000 rub.

In the 4th year of operation the ratio will be 2/15, the amount of accrued depreciation will be:

260,000*2/15=34,666.67 rub.

In the last 5th year of operation the ratio will be 1/15, the amount of accrued depreciation will be:

260,000*1/15=17,333.33 rub.

V) method of writing off cost in proportion to the volume of products (works, services).

With this method of writing off the cost of fixed assets, depreciation charges are calculated based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset and the estimated volume of production (work) for the entire useful life of the fixed asset.

Example: The cost of a car is 65,000 rubles.

The estimated mileage of the car is 400,000 km.

During the reporting period, the vehicle's mileage was 8,000 km.

The depreciation amount for this period will be:

8,000 km.* (65,000 rub./400,000 km.)= 1,300 rub.

The amount of depreciation over the entire mileage period will be:

400,000 km.*(65,000 rub./400,000 km.)=65,000 rub.

3. Assessing the effectiveness of using PF in motor vehicles.

1) Return on assets is an indicator that reflects the amount of income per 1 ruble. cost of OPF.

a) In value terms:

Fo = D / Csg, where Fo is capital productivity, rub

D – amount of income

Ссг – average annual cost of open pension fund, rub.

b) In kind:

Фo = Q / Ссг, where Q is the quantity of products (works, services)

2) Capital intensity is an indicator inverse to capital productivity; it characterizes the cost of the open pension fund per each ruble of income.

a) In value terms:

Fe = Ssg / D = 1 / Fo

b) In kind

Fe = Csg / Q = 1 /Fo (Q)

3) Capital-labor ratio: (labor of workers) - an indicator characterizing the security of each employee of the general public fund, i.e. determines the cost of OPF attributable to each employee.

Фв = Ссг / N, where N is the average number of ATP employees, i.e. number of people.

4) PF profitability - shows how much profit (balance sheet or net) is per 1 ruble. OPF.

Rof = Pbal / Ссг*100%, where Pb is balance sheet profit

Rof = Pch / Ssg *100% Pch – net profit

In addition to the listed indicators, the following coefficients are used to evaluate the use of OPF in vehicles:

1) Intensive load factor - determines the load of the OPF by power

Kint = Wф / Wп, where Wф is the actual amount of work performed per unit of time.

Wп – planned volume of work per unit of time

Kint = Wf / Wmax, where Wmax is the maximum amount of work during the same time.

2) Extensive load factor, i.e. extensive use of the OF – determines the load of the OFF over time.

Kext = Tf / Tv, where Tf is the time actually worked by the general employee per shift (month, year, hour)

TV – possible (standard) operating time of the OPF per shift, hour.

If we take Tp (scheduled), Tk (calendar), Tp – scheduled (nominal) time in the numerator, then as a result we can calculate the planned, calendar and routine (nominal) coefficients of extensive use.

3) OPF integral load factor – determines the OPF load in terms of time and power.

Kintegra = Kint * Kext

4) The equipment shift coefficient shows how many shifts each unit of installed equipment worked on average during the day.

Ksm = Ms / M, where Ms is the number worked in all shifts

machinist

M – quantity of installed equipment.

Some enterprises also determine the following coefficients:

1) Renewal coefficient - characterizes the intensity of the commissioning of new OPFs

Kob = Sp/Sk, where Sp is the cost of the open-use pension fund newly put into operation during the reporting period, rub.

SK – the cost of the OPF at the end of the reporting period, rub.

2) Retirement rate - determines the need to replenish the general fund.

Kv = St/Sn, where St is the cost of retired OPF for

reporting period, rub.

Сн – cost of OPF at the beginning of the reporting period

period, rub.

3) Wear coefficient - reveals the degree of wear of the OPF

Ki = Av / Sk, where Av is depreciation charges for

full restoration, rub.

SK – cost of OPF at the end of the reporting period

period, rub.

4) Suitability coefficient - characterizes the degree of suitability

Kg = 1 – Ki, where Ki is the wear coefficient

Depreciation of the general public fund is the reimbursement of the cost of depreciation of the general industrial fund by including them in production costs throughout the entire period of operation of the general industrial fund (depreciation charges for complete restoration or renovation - Av).

Depreciation deductions (in rubles) are made according to depreciation rates.

The depreciation rate for the complete restoration (renovation) of fixed assets HB is the annual percentage of repayment of the cost of the OPF, which determines the amount of annual depreciation charges (NV).

Methods for calculating rates and amounts of depreciation for rolling stock (FS)

The following notations are used in the formulas:

C 0 - residual value of the car, rub.;

T n - standard service life of the car, years;

L A - depreciation mileage of the car, km;

L f - actual total mileage of the car, km.

The amount of depreciation charges is determined by three methods: uniform, uniformly accelerated and accelerated. The uniform method of determining the amount of depreciation charges is focused on uniform physical and moral depreciation of the asset.

In case of obsolescence of the PF, the accelerated depreciation method is used, when in the first three years increased standards are applied, allowing about 2/3 of their original cost to be transferred to the cost of production. The remaining value after this is transferred at the same (stable) depreciation rates for each of the remaining years of service within the accepted depreciation period.

Currently, uneven depreciation is used, in which most of the cost of the PF is included in production costs in the first years of operation. For example, in the first year - 50%, second - 30%, third - 20%. This allows the enterprise, in conditions of inflation, to quickly recoup the costs made and use them for further updating of the financial assets.

4. Assessing the effectiveness of using PF on vehicles.

Increasing the intensity of OPF operation is an important condition and reserve for increasing production efficiency.

To assess the efficiency of using PF in motor transport, indicators of capital productivity, capital intensity, capital-labor ratio and profitability of PF, as well as various coefficients are used.

1. Capital productivity– an indicator that reflects the amount of income per 1 ruble. cost of OPF.

a) In value terms:

Fo = D / Csg, where Fo is capital productivity, rub.

D – amount of income, rub.

Ссг – average annual cost of open pension fund, rub.

b) In kind:

Фo = Q / Ссг, where Q is the quantity of products (works, services)

2.Capital intensity- an indicator inverse to capital productivity, it characterizes the cost of the open pension fund per each ruble of income.

A) In value terms:

Fe = Csg / D = 1 / Fo, where Csg is the average annual cost of the general fund, rub.

b) In kind

Fe = Csg / Q = 1 /Fo (Q)

3.Capital-labor ratio: (labor of workers) - an indicator characterizing the security of each employee of the general public fund, i.e. determines the cost of OPF attributable to each employee.

Фв = Ссг / N, where N is the average number