The main source of covering costs associated with the renewal of fixed assets are the enterprises' own funds. They accumulate over the entire service life of fixed assets in the form of depreciation charges.

Depreciation– the process of gradually transferring the cost of OPF as wear and tear to manufactured products (in the form depreciation charges), and the accumulation of financial resources for the purpose of subsequent reproduction of fixed assets. Consequently, the economic essence of depreciation is that it is the monetary expression of the physical and moral wear and tear of fixed assets. The amount of depreciation depends on the cost of fixed assets, the time of their operation, and the costs of modernization.

Sinking fund– a special monetary reserve intended for the reproduction of fixed assets. It is a financial resource for capital investments. The depreciation fund is intended for the simple reproduction of fixed assets, for replacing worn-out assets with new copies of equal value. However, in conditions of high rates of scientific and technological progress, depreciation serves as a source of expanded reproduction of fixed assets.

A significant role in the depreciation system is played by methods of its calculation. They actively influence the volume of the depreciation fund, the degree of concentration of resources in different periods of operation of fixed assets, and the amount of deductions included in the cost of production. In the practice of calculating depreciation, the following are used:

proportional methods ;

accelerated depreciation methods (regressive);

slow depreciation methods (progressive).

Proportional depreciation methods are characterized by the fact that annually, throughout the entire period of operation, depreciation charges are calculated at the same rate based on the original cost of fixed assets. These methods include: straight-line and depreciation depending on the work performed.

Advantages of proportional methods:

uniformity of contributions to the depreciation fund,

stability and proportionality in attributing depreciation to the cost of production,

simplicity and high accuracy of calculations.

Along with the positive aspects, proportional methods also have disadvantages:

they do not always ensure a complete transfer of the value of fixed assets to the manufactured product; “under-depreciation” of the means of labor is formed, which represents a direct loss of value, a loss;

uniform depreciation does not provide the concentration of resources necessary for the rapid replacement of equipment subject to the active influence of obsolescence.

In world practice, numerous accelerated depreciation methods. The main ones are: the declining balance method and the cumulative method, or the “sum of numbers” method.

With accelerated depreciation, the bulk of the charges are concentrated in the first years of operation of fixed assets, the depreciation period is shortened, and financial conditions are created for the accelerated replacement of equipment. The underlying premise for using these methods is that many types of capital goods operate more efficiently while they are new (that is, in the first years of their operation) and have higher productivity capabilities. This meets the matching rule, which is that most depreciation is written off at the beginning of an asset's life (rather than at the end) if its usefulness and productive capacity are significantly greater in the early years than in subsequent years. Accelerated methods are also explained by the fact that, due to the improvement of technology, many types of equipment quickly lose their value (become morally obsolete). Thus, it seems more appropriate to write off more depreciation in the current accounting period than in the future. Another argument in favor of accelerated methods is that repair costs tend to be greater at the end of the service life than at the beginning. This leads to the fact that the total amount of repair costs and depreciation charges remains almost constant for a number of years. As a result, the utility of fixed asset items remains the same over many years.

Accelerated depreciation methods are especially valuable in conditions of inflation, as they allow you to quickly write off the costs of acquiring fixed assets as expenses, as a result of which the amount of depreciation savings is formed in a period with greater purchasing power of the monetary unit.

However, this method does not guarantee a complete write-off of the cost of capital. The annual depreciation charge is reduced, and depreciation is spread over many years.

Progressivemethods depreciation is used much less frequently than regressive ones. These methods enable the enterprise to postpone the write-off of the main part of the costs of fixed assets to a later period and receive a significant profit along with large capital investments.

Developing a depreciation policy is a painstaking and creative undertaking. Basic principles of its development:

1) compliance of the depreciation policy with the strategic objectives of the enterprise;

2) taking into account the financial policy of the enterprise;

3) taking into account the influence of scientific and technological progress on the specifics of production and, accordingly, the degree of depreciation of fixed assets;

4) taking into account inflation rates;

5) taking into account the time horizon.

In the Russian Federation in accordance with PBU 6/01 “Accounting for fixed assets” depreciation of fixed assets is calculated in one of the following ways: linear method, as well as reducing balance methods, write-off of cost by the sum of the numbers of years of useful life, write-off of cost in proportion to the volume of production (work).

With the linear method- based on the initial (replacement) cost of an item of fixed assets and the depreciation rate (annual), calculated based on the useful life of this item:

A YEAR = OF FIRST N A; (13)

where A YEAR is annual depreciation charges;

N A – depreciation rate (in% per year);

T NORM – standard service life (depreciation period), years.

With the reducing balance method- based on the residual value of an item of fixed assets and the depreciation rate (annual), calculated based on the useful life of this item and the coefficient k not higher than 3, established by the organization:

A YEAR = OF OST N A; (15)

; (16)

OF OST = OF FIRST - I, (17)

where I is the accumulated depreciation for the period.

With the method of writing off cost based on the sum of the numbers of years of useful life- based on the initial (replacement) cost of an object of fixed assets (OF PERV) and the depreciation rate, which is a ratio in the numerator of which is the number of years remaining until the end of the useful life of the object (T NORM + 1 - i), and in the denominator - sum of natural numbers of years of useful life of an object (1 +…+ m):

, (18)

where i is the ordinal year of service life (1, 2, 3, . . ., i);

m is the service life in years.

For example, with T H = 10 years, the conditional number of years (1+m) is equal to:

T USL = 1 + 2 + ... + 9 + 10 = 55 condition. years.

T USL = T N ∙ (T N +1) / 2. (19)

In the first year, the depreciation rate is:

In the second year:

For the tenth year:

The cumulative method ensures full reimbursement of the cost of depreciable labor assets by the end of their standard service life. At the same time, the main share of depreciation charges falls on the first years of service. This method is widely used in industries with high rates of obsolescence of fixed production assets.

With the method of writing off the cost in proportion to the volume of products (works) depreciation charges are calculated based on the natural indicator of the volume of production (work) in the reporting period (Q YEAR) and the ratio of the initial cost of the fixed asset item (OF SR) and the estimated volume of production (work) for the entire useful life of the fixed asset item (Q NORM) .

, (20)

where Q YEAR is the annual volume of work (for transport – annual mileage);

Q NORM – standard volume of work for the entire service life of the fixed asset.

Currently in the Russian Federation there is the following procedure for calculating depreciation (Tax Code of the Russian Federation, Art. 256 - 259).

Depreciable property property, results of intellectual activity and other objects of intellectual property are recognized that are used to generate income and the cost of which is repaid by depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 40,000 rubles. (Article 256 of the Tax Code of the Russian Federation)

Not subject to depreciation land and other natural resources (water, subsoil and other natural resources), as well as inventories, goods, capital construction projects in progress, securities, financial instruments of futures transactions (including forwards, futures contracts, option contracts).

The following types of depreciable property are not subject to depreciation:

1) property of budgetary organizations, with the exception of property acquired in connection with the implementation of entrepreneurial activities and used to carry out such activities;

2) property of non-profit organizations received as earmarked proceeds or acquired at the expense of earmarked proceeds and used to carry out non-commercial activities;

3) property acquired (created) using budget funds for targeted financing. This norm does not apply to property received by the taxpayer during privatization;

4) external improvement facilities (forestry facilities, road facilities, the construction of which was carried out with the involvement of sources of budgetary or other similar targeted funding, specialized navigation facilities) and other similar facilities;

5) purchased publications (books, brochures and other similar objects), works of art. In this case, the cost of purchased publications and other similar objects, with the exception of works of art, is included in other expenses associated with production and sales in full at the time of acquisition of these objects, etc.

From the composition of depreciable property fixed assets are excluded:

transferred (received) under contracts for free use;

transferred by decision of the organization’s management to conservation for a period of more than 3 months;

which, by decision of the management of the organization, are undergoing reconstruction and modernization for a period of more than 12 months.

When an object of fixed assets is re-mothballed, depreciation on it is accrued in the order that was in effect before the moment of its mothballing, and the useful life is extended for the period that the object of fixed assets is in mothballing.

An enterprise has the right to increase the useful life of an object of fixed assets after the date of its commissioning if, after reconstruction, modernization or technical re-equipment of such an object, an increase in its useful life occurs. In this case, an increase in the useful life of fixed assets can be carried out within the time limits established for the depreciation group in which such fixed assets were previously included.

Depreciable property is distributed by depreciation groups in accordance with its useful life. The useful life is the period during which an item of fixed assets or an item of intangible assets serves to fulfill the goals of the taxpayer's activities. The useful life is determined independently on the date of commissioning of this depreciable property in accordance with the provisions of Art. 258 and taking into account the classification of fixed assets approved by the Government of the Russian Federation.

Depreciable property is combined into the following depreciation groups:

Table 2.1 – Depreciation groups

	Term of use
	from 1 year to 2 years inclusive
	over 2 years up to 3 years inclusive
	over 3 years up to 5 years inclusive
	over 5 years up to 7 years inclusive
	over 7 years up to 10 years inclusive
	over 10 years up to 15 years inclusive
	over 15 years up to 20 years inclusive
	over 20 years up to 25 years inclusive
	over 25 years up to 30 years inclusive
	over 30 years

Taxpayers have the right to choose one of the following methods for calculating depreciation (Article 259):

1) linear method;

2) nonlinear method.

The method of calculating depreciation is established by the taxpayer independently in relation to all objects of depreciable property and is reflected in the accounting policy. Changing the depreciation calculation method is allowed from the beginning of the next tax period. In this case, the taxpayer has the right to switch from the non-linear method to the linear method of calculating depreciation no more than once every five years.

The amount of depreciation for tax purposes is determined by taxpayers on a monthly basis. Depreciation is calculated separately for each depreciation group (subgroup) when using the non-linear depreciation method or separately for each item of depreciable property when using the linear depreciation method.

The straight-line method of calculating depreciation is necessarily applied to buildings, structures, transmission devices, and intangible assets included in 8-10 depreciation groups.

In relation to other items of depreciable property, any method of calculating depreciation established by the taxpayer in the accounting policy is applied.

Accrual of depreciation for depreciable property objects begins on the 1st day of the month following the month in which this object was put into operation.

The procedure for calculating depreciation amounts when using the linear depreciation method

The amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its original (replacement) cost and the depreciation rate determined for this object.

A MES = OF FIRST N A; (21)

, (22)

where A MEC is depreciation for the month;

N A – depreciation rate (in% per month);

n is the useful life of the depreciable property, expressed in months.

The accrual of depreciation stops from the 1st day of the month following the month when the cost of the depreciable property was completely written off or when this object was removed from the taxpayer’s depreciable property for any reason.

The procedure for calculating depreciation amounts when applying the non-linear depreciation method

On the 1st day of the tax period, from the beginning of which the use of the non-linear depreciation method is established, for each depreciation group (subgroup) a total balance is determined, which is calculated as the total cost of all depreciable property items assigned to this depreciation group (subgroup). In the future, the total balance of each depreciation group (subgroup) is determined on the 1st day of the month, for which the amount of accrued depreciation is determined, in the manner established by this article.

As depreciable property objects are put into operation, the initial cost of such objects increases the total balance of the corresponding depreciation group (subgroup). In this case, the initial cost of such objects is included in the total balance of the corresponding depreciation group (subgroup) from the 1st day of the month following the month when they were put into operation.

With the non-linear method, the amount of depreciation accrued for one month for each depreciation group (subgroup) is determined based on the product of the total balance of the corresponding depreciation group (subgroup) at the beginning of the month and the depreciation rates established by Art. 259.2 Tax Code of the Russian Federation:

, (23)

where A is the amount of depreciation accrued for one month for the corresponding depreciation group;

OF BAL - total balance of the corresponding depreciation group (subgroup);

N A - depreciation rate for the corresponding depreciation group (subgroup).

In order to apply the non-linear depreciation method, the depreciation rates presented in Table 2.2 are applied.

Table 2.2 – Depreciation rates for the non-linear method

Depreciation group	Depreciation rate (monthly)

The total balance of each depreciation group (subgroup) is reduced monthly by the amount of depreciation accrued for this group (subgroup).

The residual value of depreciable property, for which depreciation is calculated using the non-linear method, is determined by the formula:

OF OST =
, (24)

n - the number of full months that have passed since the date of inclusion of the specified objects in the corresponding depreciation group (subgroup);

N A - the depreciation rate (including taking into account the increasing (decreasing) coefficient) applied to the corresponding depreciation group (subgroup).

When depreciable property items are disposed of, the total balance of the corresponding depreciation group (subgroup) is reduced by the residual value of such items.

If, as a result of the disposal of depreciable property, the total balance of the corresponding depreciation group (subgroup) was reduced until the total balance reached zero, such depreciation group (subgroup) is liquidated.

If the total balance of a depreciation group (subgroup) becomes less than 20,000 rubles, in the month following the month when the specified value was reached, if during this time the total balance of the corresponding depreciation group (subgroup) did not increase as a result of the commissioning of depreciable objects property, the taxpayer has the right to liquidate the specified group (subgroup), and the value of the total balance is attributed to non-operating expenses of the current period.

Application of increasing (decreasing) coefficients to the depreciation rate

Taxpayers have the right to apply a special coefficient to the basic depreciation rate, but not higher than 2:

1) in relation to depreciable fixed assets used to work in an aggressive environment and (or) extended shifts. An aggressive environment is understood as a set of natural and (or) artificial factors, the influence of which causes increased wear (aging) of fixed assets during their operation. Working in an aggressive environment also equates to the presence of fixed assets in contact with an explosive, fire-hazardous, toxic or other aggressive technological environment, which can serve as the cause (source) of initiating an emergency.

When applying the non-linear depreciation method, the specified special coefficient does not apply to fixed assets belonging to the first - third depreciation groups;

2) in relation to taxpayers’ own depreciable fixed assets - agricultural organizations of industrial type (poultry farms, livestock complexes, fur-bearing state farms, greenhouse plants);

3) in relation to their own depreciable fixed assets of taxpayers - organizations that have the status of a resident of an industrial-production special economic zone or a tourist-recreational special economic zone.

2. Taxpayers have the right to apply a special coefficient to the basic depreciation rate, but not higher than 3:

1) in relation to depreciable fixed assets that are the subject of a financial lease agreement (leasing agreement). The specified special coefficient does not apply to fixed assets belonging to the first - third depreciation groups;

2) in relation to depreciable fixed assets used only for scientific and technical activities.

According to the requirements of current accounting and tax legislation, all business entities are required to calculate depreciation. Transferring the cost of an object to the cost of goods produced or work performed allows the organization to legally accept depreciation amounts as expenses and compensate for the funds spent. Let's look at how depreciation is calculated - the formula depends on the method used.

Depreciation charges - calculation formula

The amount of depreciation charges is determined using generally accepted formulas. The main calculation indicators are the original cost (OC) and the depreciation rate (RA). When choosing the optimal calculation method, you should take into account the specifics of the company's activities. The most common method is considered to be linear.

Linear depreciation - calculation formula

A = PS of the fixed asset object x NA.

NA = (1 / n) x 100%, where n is the number of months of the useful life of the object established in accordance with the Classification (Resolution No. 1 of 01.01.02).

Linear depreciation charges - calculation formula using an example

We will analyze linear depreciation using specific figures. Let's say an LLC owns a machine with an initial cost of 250,000 rubles. SPI was established at 6 years (group 4), that is, 72 months. Then monthly HA = 1/72 x 100% = 1.38%, depreciation amount = 250,000 rubles. x 1.38% = 3450 rub. per month. 41,400 rubles will be written off per year, the object will be written off completely in 6 years.

Non-linear depreciation - calculation formula

The nonlinear method is applied not for each OS object separately, but for a group of homogeneous objects. Moreover, for individual assets belonging to groups 8-10, the amount of depreciation charges, the formula above, is calculated exclusively by the linear method.

A = Total group balance x NA/100.

NA is determined for each depreciation group in accordance with the requirements of paragraph 5 of Art. 259.2 Tax Code of the Russian Federation.

Nonlinear amount of accrued depreciation - formula using an example

Let’s assume that an organization has assigned its existing homogeneous vehicles to group 3. The total cost of the objects is 1,200,000 rubles. The normative NA value for group 3 is 5.6. Depreciation per month for the group = RUB 1,200,000. x 5.6/100 = 67,200 rub.

How to find depreciation in accounting - formula

A description of options for calculating depreciation in company accounting is contained in PBU 6/01. Current methods are regulated by clause 18 of the Regulations:

1. Linear.
2. Proportional - by the amount of joint investment, reducing balance and by the volume of manufactured products.

The first method is discussed above, and the use of proportional methods is allowed at the request of the enterprise with the approval of the option for calculating depreciation in the accounting policy.

Declining balance method - formula:

A = OS x NA/100 x Acceleration coefficient (not higher than 3 according to clause 19 of PBU 6/01).

The method of writing off the cost in proportion to the SPI - formula:

A = PS x n/N, where n is the number of years remaining until the end of operation of the facility, and N is the total number of years according to the established SPI.

The method of writing off the cost in proportion to the production volume indicators is the formula:

A = PS x Volume of products produced (through the operation of depreciable fixed assets) / Volume of expected products for the established SPI.

How to find the amount of depreciation in tax accounting

Any of the above formulas can be used, depending on the depreciation method. For taxation purposes, enterprises have the right to use one of two acceptable methods under Art. 259 NK – linear or nonlinear. The determination of the appropriate depreciation group for establishing SPI is made according to the requirements of Art. 258 at the time the OS was accepted for use. Calculation of depreciation amounts is carried out according to the above formulas on a monthly basis until the object is completely written off or disposed of. The transition from a nonlinear method to a linear one is allowed no more than once every five years.

In this article, we looked at how to find depreciation expense. The formula is used in accordance with the accepted method of calculating wear. The correctness of depreciation calculation is important from the point of view of writing off costs, paying taxes and maintaining timely reproduction. Since in economics, depreciation funds are considered as a source of formation and renewal of fixed assets of an enterprise.

Principles for reflecting the decline in the value of production assets

According to accounting rules, all legal entities are required to charge depreciation of fixed assets (hereinafter abbreviations as OS or PF are possible). Depreciation is a partial transfer of the cost of fixed assets to finished products in order to compensate for acquisition costs.

In other words, depreciation deductions are depreciation, which is divided into two types:

• physical
• moral.

Physical— is expressed in changes in the cost of operating systems over the course of their operation. It arises from mechanical stress, natural phenomena, for example, corrosion and other factors. As a result of wear and tear, the residual value of the asset decreases.

In order to extend the period of operation of the OS, they are repaired (major or current). The cost of repairs increases the residual value of the PF.

Reason for appearance obsolescence- constantly developing scientific progress. Every year new technologies are introduced that displace old ones. Newer high-precision equipment is being produced with a greater degree of automation and productivity per unit of time.

The physical condition of the equipment may be good, but already obsolete. Consequently, it will be inferior in its technical characteristics to analogues of more modern models, for example computers.

In order to compensate for the cost of acquiring PFs and replacing them with new ones, depreciation deductions are made. There are several methods for calculating depreciation. Let's look at some types.

Straight-line principle

The straight-line method consists of uniform deduction of value into the savings fund. The amount of depreciation is determined by dividing the cost of funds for the acquisition of funds by the service life.

In order to calculate depreciation using this method, it is necessary to know the standard service life of the asset. Throughout the entire depreciation period, the same amount is transferred monthly to a special fund to compensate for the cost of the depreciation object. The linear method is applied to each instance of the formatting object.

The advantages of this method are the simplicity of calculation. This is the simplest type of wear calculation, but it has disadvantages. The disadvantage is that obsolescence is not taken into account, which is necessarily present and plays an important role.

A l = C / T / 12, Where

Al – monthly depreciation amount

C – purchase price

T – service period 12 – number of months

The principle of the nonlinear method

This type of depreciation is used not for a single object, but for a specific group of production assets.

Therefore, in order to determine the book value of one unit, it is necessary to make a separate calculation.

The non-linear method is used for accelerated depreciation. One coefficient set for this OS group is applied to all objects in the group.

The current value of the funds is multiplied by the coefficient and the amount of monthly depreciation is calculated.

The coefficients are established at the legislative level and are mandatory for use. In the first periods, the amounts of deductions are the largest and gradually decrease to zero value.

Formula for calculating depreciation charges:

An = Os-s *k, Where

Os-s – book value

OS k – coefficient

One of the disadvantages of the method is the lack of book value of an accounting unit, since the calculation is carried out for the group as a whole. The advantage is the speed of calculation.

Principle of the reducing balance method

This method is nonlinear. It quickly amortizes the cost of production assets. This method can be used effectively when the equipment in use quickly becomes obsolete.

Allows you to quickly write off financial assets and replace them with new ones. Please note that this type of depreciation is not applicable to all groups.

The exceptions are:

• cars
• office furniture
• equipment with a service life of more than 3 years
• unique equipment.

The calculation consists of determining the annual amount of depreciation based on the book value of the fixed assets. Initially, to carry out the calculation, it is necessary to establish the service life of the machines. Then calculate the depreciation rate by dividing one by the service life of fixed assets and apply the coefficient.

Since depreciation is carried out monthly, the depreciation rate must be divided by the number of months in the year, we get the monthly rate.

Thus, we obtain a formula for calculating depreciation:

Aum = Co * Hp * k,

Нр= 1/Тср/12, Where

Co – initial or book value of fixed assets

Nr – depreciation rate

K – coefficient (from 1 to 2.5. In practice they use 2)

Tsr – operating life of the PF

12 - number of months

According to current legislation, if the current cost of fixed assets reaches 20% of the purchase price, then it must be recorded and further calculation of monthly depreciation should be carried out using the linear method.

The disadvantage is that it cannot be applied to all groups of fixed assets, and it is also necessary to monitor the 20% barrier to book value. As one of the advantages, it allows you to depreciate the OF as quickly as possible.

Accounting for wear and tear based on the sum of numbers of years of service life

This method, like the previous one, allows for maximum depreciation at the initial stage of operation of fixed assets.

It is advisable to use in case of rapid obsolescence of funds. It is easy to calculate. To calculate wear and tear, we need the service life of the equipment.

Initially, we calculate the sum of the numbers of the OF service life. Then we find the coefficient by dividing the number of remaining years by the sum of the numbers of years and multiplying by the cost of acquiring fixed assets.

To get the monthly deduction amount, divide the annual amount by 12 (the number of months in a year):

LAMschl = Sper * OL/SC/12, Where

Sper – acquisition cost

OL – remaining years until the end of the PF service life

HSP – sum of numbers of years of service life

OS 12 – number of months

For clarity, we will show by example how to calculate the sum of the numbers of the service life of production assets. For example, according to regulatory documents, the service life is 3 years. The sum of the object service life numbers will be 1+2+3 = 6.

When using this method, the cost of the operating system is fully depreciated. There is no need to monitor the current value of PF in order to fully depreciate them.

Calculation by production method

The method of writing off cost in proportion to the volume of production is otherwise called the production method. The name of the method contains the principle of depreciation. The cost of fixed assets is written off based on the volume of products produced.

To apply this method, it is necessary to draw up a production plan for specific equipment. According to planned production indicators, depreciation charges are made.

The amount of monthly deductions is directly dependent on the size of the products produced. Therefore, when drawing up planned indicators, it is necessary to select calculation parameters. The calculation parameter can be the number of products produced per unit of time or the number of hours worked for a specific type of equipment.

The choice of calculation parameter depends on the type of fixed assets. For example, when depreciating vehicles, it is more convenient to use the number of vehicle mileage hours. This method does not take into account the service life of production assets.

Let's consider the calculation formula using the production method:

Apr = (Sper – Slick) * Op/Oo, Where

Sper – cost at the time of purchase

Slick – liquidation value

Op – planned volume of production

Оо – sales volume for the total service life.

It is advisable to apply the production method of depreciation to vehicles. But, it will require drawing up planned indicators: firstly, regarding the service life of production assets, and secondly, the volume of production of marketable products for the reporting month, the total service life.

Types of accelerated methods

The accelerated depreciation method includes the following types:

• sum of years
• residual value of PF

The first type of depreciation was described above. Let's consider the second method. Depreciation is based on the costs of acquiring fixed assets.

Depreciation is calculated by dividing the original cost and then the current cost by two. In the last depreciation period, the book value of fixed assets is completely written off.

The liquidation value and the amount of depreciation of all previous years are subtracted from the acquisition cost.

Thus, we obtain the depreciation amount for the last period of operation of the equipment. This method allows you to write off the cost of equipment as much as possible in the first years of operation and accumulate funds for the purchase of new equipment or for the repair of existing equipment.

It is advisable to use the residual value method for equipment subject to obsolescence.

Consider the formula for calculating depreciation:

Am1 = Sper /2- First year

Am2 = Am1/2- second year

Am3 = Am2/2- third year

Am4 = (Sper – Am1 – Am2 – Am3 – Slick), Where

Sper - the cost of funds for the purchase of the OS

Slick – write-off value

Am1, Am2, Am3, Am4 – the amount of depreciation charges for the period from the first to the fourth years

The above formula is calculated for a 4-year service life of the OF. This formula can be used for any depreciation period. To do this, we continue to divide the depreciation of the previous year by two, up to and including the penultimate period.

In the last year, we carry out depreciation according to the principle set out in the Am4 formula, i.e. from the purchase price we subtract the accumulated amount of depreciation from all previous periods and the current value. We get the amount of depreciation for the last period.

Many methods have been developed for depreciation of production assets. The choice of a specific method depends on the type of fixed assets and the purposes of depreciation accounting. The procedure for applying depreciation methods is determined by the accounting policy of the enterprise and approved by its relevant body.

Throughout the entire life of the asset, the method of depreciation must remain unchanged. Therefore, at the initial stage of depreciation, it is necessary to determine goals - it is important to write off the cost faster in order to purchase new equipment in return, or so that a greater value of fixed assets is listed on the balance sheet.

22.08.2019

The process is the gradual transfer of the value of an asset into expenses.

To calculate deductible amounts, the organization has the right to independently choose the appropriate method.

There are 4 methods for accounting and 2 methods for tax accounting.

With rare exceptions, companies have the right to choose the option that is most appropriate for a particular case.

When do depreciation charges for fixed assets begin and end?

In both accounting and tax accounting, depreciation begins on the first day of the month following the month in which the property is recorded as a fixed asset.

The same rule is also true for real estate, the ownership of which appears only after state registration, which takes a month.

Depreciation amounts must be deducted regardless of the actual date of registration of the object to the company.

In what cases does the depreciation process stop:

• Long-term modernization, if its duration exceeds one year, depreciation is suspended until the end of the activities.
• – deductions are also temporarily suspended until re-opening.
• An irreparable breakdown, obsolescence or other reason for the impossibility of further use of the property is recorded with the termination of depreciation deductions.
• Complete physical wear and tear resulting from the end of its useful life.
• as a result of its sale or transfer to another person.

The point at which depreciation ceases is the month following the month of disposal or write-off.

Deductions for depreciation are made by the accountant on a monthly basis. The exception is cases when the owner of fixed assets can be classified as a small enterprise.

For small businesses, it is acceptable to write off depreciation once a year.

4 methods of calculation in accounting

Linear method

For the calculation you will need:

• initial cost – the cost at which the asset was accepted for accounting;
• in years;
• – shows the share of cost that is transferred annually to expenses.

Norm = 1 * 100% / SPI

Depreciation per year = Initial cost * Rate in %

Depreciation per month = Depreciation. per year / 12 months

Declining balance method:

For the calculation you will need:

• residual value - calculated at the beginning of each year as the difference between the initial cost and accumulated depreciation;
• useful life;
• acceleration coefficient - you can choose any within 3. The higher the coefficient, the faster a large part of the OS cost will be transferred to expenses;
• norm in percentage.

Norm = 1 * Ku * 100% / SPI

A. for the year = Residual value * Norm in%

A. per month = A. per year / 12.

Write-off of the cost of fixed assets based on the sum of the numbers of years of SPI:

To calculate depreciation amounts you need:

• useful life - the number of years of the SPI is added up;
• remaining service life in years – determined at the beginning of each year of use;
• initial cost.

A. per year = Initial cost * Remaining term of the investment project in years / Sum of numbers of years of the investment project.

A. per month = A. per year / 12.

The production method is proportional to the volume of work produced:

To calculate depreciation you need to know:

• initial cost;
• scope of work, production output that is planned to be completed over the entire service life (determined by the manufacturer in the documentation for the fixed asset);
• actual physical indicator of work performed, products produced (as a rule, taken in the context of each month).

Norm = Initial cost / Estimated volume of work, products for the entire project.

A. per month = Actual volume per month * Norm.

Comparison table: features and differences

	Linear	Accelerated (reducing balance)	Write-off based on the sum of the numbers of years of the term	Industrial
	1 * 100% / SPI	1 * Ku * 100% / SPI	Not defined	Original We're standing. / Total volume of work (products)
Deductions for the year	Senior first * Norma A.	St. rest. * Norma A.	Senior first * Remaining SPI in years / Sum of number of years of SPI	usually not considered
Monthly deductions	Depreciation per year / 12 months			Natural indicator * Norm
Features of writing off the cost of an operating system	The same amounts for the entire service life	Fast value transfer – most of it is written off in the first years		Write-off reflects the actual process of operation
For what fixed assets is it preferably used?	For assets: with long-term SPI; whose characteristics change slowly over time; Examples: furniture, warehouse equipment, buildings	actively used in the first years of operation; who quickly become obsolete; whose operational parameters are rapidly deteriorating; Examples: equipment, machinery, computers		For OS with: the total volume of work or product output for the entire SPI has been established; work depends on the condition of the object; Examples: transport, production equipment, machine tools
	Does not allow you to quickly write off wearable objects	Difficult to use, not suitable for all assets, requires annual recalculation		Requires monthly recalculation, has limited use
	Clear and simple, no need to constantly recalculate depreciation	Allows the cost of worn-out and obsolete objects to be quickly transferred to expenses		Allows you to take into account the actual mode of operation: the OS is not used - no deductions, actively used - deductions increase

In general, in practice, the linear method, due to its simplicity, and the accelerated reducing balance method for wearable equipment and machinery are usually combined.

The other two methods of writing off value are used less frequently, as they often frighten away with their non-standard calculations.

Calculation procedure in tax accounting

Tax accounting provides a choice of only two methods - linear and non-linear.

The first is a uniform process of transferring value into expenses, the second is accelerated: in the first years, a significant share of the fixed assets is written off, and over the years the deductions decrease.

In general, these methods are discussed in Art. 259, 259.1 and 259.2 of the Tax Code of the Russian Federation.

Restrictions on application are made only for buildings, structures and transmission devices, for which it is possible to choose only the linear accrual method.

For other assets, you can choose any method.

It should be remembered that the selected calculation procedure will need to be applied to absolutely all fixed assets, except for the specified exceptions.

You can only change the deduction process from the beginning of the year.

Formulas

Linear method

The calculation is carried out for each fixed asset.

For calculation you need:

• useful life expressed in months is established by Classification and depreciation group;
• initial cost;
• monthly depreciation rate as a percentage.

Norm = 1 * 100% / SPI per month.

Depreciation per month = Initial cost of fixed assets * Norm

Nonlinear method

The calculation is carried out in the context of depreciation groups. At the beginning of each month, the value of all assets from each group is taken and a calculation is carried out for them.

If a new fixed asset is purchased in a certain month, its cost is added to the total for the depreciation group to which the new asset is assigned.

To calculate depreciation charges you need:

• the total balance of the cost of fixed assets of each group at the beginning of each month;
• the amount of accrued depreciation of these objects at the beginning of each month;
• depreciation rate is determined by the Tax Code of the Russian Federation for each depreciation group; you do not need to calculate it yourself.

Group balance = Sum of the value of all fixed assets at the beginning of the month (fixed assets for which the linear method is required are excluded).

Depreciation for the month = (Balance for the group – Accumulated depreciation at the beginning of the month) * Norm / 100.

Depreciation group
Depreciation rate

Useful video

Methods for calculating depreciation of fixed assets are discussed in detail in this video:

conclusions

Depreciation is a mandatory process for depreciable property.

For calculation, you can choose any of the 4 methods provided for accounting, and any of the 2 methods developed for tax purposes.

The organization must consolidate its choice in its accounting and tax policies.

In accounting, the method is used for all homogeneous fixed assets, in taxation - for all fixed assets available to the enterprise, with rare exceptions.

Calculation of deductions is carried out monthly. Small businesses have the right to determine depreciation once a year.

22.08.2019

The linear method is the most popular and convenient for calculating depreciation of fixed assets. We suggest calculating the amount of deductions using the presented calculator.

To make the calculation, it is enough to indicate the initial cost of the fixed asset and its useful life. Calculations are carried out automatically online.

How to calculate deductions for fixed assets online?

The linear method is used in both accounting and tax accounting. It is characterized by a uniform write-off of the cost of the operating system during the entire service period.

This method is convenient to use for fixed assets with a long useful life, as well as for OS objects that slowly lose their operational properties during use.

To calculate depreciation using the straight-line method, you should indicate your choice in your accounting policy. For accounting purposes, the method must be applied to a group of homogeneous assets, for tax purposes - for all existing fixed assets.

In order for the calculator to calculate depreciation charges online, you just need to fill out two fields in the form.

Instructions for use

This parameter is calculated at the time the equipment is accepted for accounting and represents the sum of all acquisition costs. At its original cost, the asset is accounted for in account 01. This indicator is entered into the calculator in rubles.

Example

Initial data:

An office desk has been accepted for accounting, the amount of all expenses excluding VAT is 250,000 rubles, the fixed asset is accounted for at this cost.

The period of use is set at 5 years (60 months).

The accounting policy specifies a linear method of writing off fixed assets.

The following values ​​should be entered into the online calculator:

• in the left field - 250,000;
• in the right field - 60.

Calculation result:

That is, every month for five years the organization will expense the amount of depreciation charges in the amount of 4166.67 rubles. Every year 20% of the cost of the fixed asset will be written off, every month = 1.67%.