30. 05. 2013 | website

Regulatory framework

1) Order of the Ministry of Finance dated March 30, 2001 N 26n “On approval of the accounting regulations “Accounting for fixed assets” PBU 6/01 (as amended on December 24, 2010 N 186n);

2) Guidelines for accounting of fixed assets (as amended on December 24, 2010 N 186n).

The cost of fixed assets is repaid using depreciation.

Depreciation- transfer of the value of the object to the products (works, services) created with his participation. Depreciation charges create a source for simple reproduction, i.e. we actually increase the cost of the corresponding final products (works, services) by 5-7% for the subsequent replacement and repair of this equipment (when the time comes). In other words, we transfer the money spent on the purchase of fixed assets to those goods and (or) services gradually and include them in the final price.

Objects for which depreciation is not charged:

• fixed assets whose consumer properties do not change over time (natural resources, land plots, museum objects, etc.);
• housing stock, but only if it is not used for the purpose of generating income;
• external improvement and road maintenance;
• productive livestock;
• perennial plantings that have not reached operational age;
• objects that are used for mobilization and mobilization preparation are mothballed and are not used for production or for management needs and provision for paid temporary use.

In the production process, in order to produce some item (perform work, provide services), the organization spends materials, electricity and heat, pays wages to the worker, etc. - all these are costs that form production cost.

But in order to produce products, it needs an administrative building, a workshop building (depending on the activity of the enterprise, there may not be a workshop building at all), special equipment, trucks, a fence around the plant, etc. - all this fixed assets.

If materials can be purchased (purchased) and spent (for production needs) in a short period of time (usually less than 1 calendar year), then the machine or workshop building, which was also used in production, will remain and will work for many years and produce the same products.

The costs of purchasing OS are high (more expensive than materials), but the machines also wear out, the building begins to age and crumble, finally the machine is sold for scrap, and the building is demolished or undergoes major repairs.

Funds are needed to purchase a new machine.

Therefore, the company needs to include in the price the funds that buyers pay for the released product.

This is why there is a concept depreciation charges and transferring the value of fixed assets to created products (work, services). There are several ways to calculate how much of the purchased equipment is allocated annually to the cost of manufactured products.

1) Linear method

2) Reducing balance method

3) Method of writing off value by the sum of the numbers of years of useful life

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

The organization has the right to use one of the above methods, which is recorded in Accounting policy and cannot be changed during the year.

When applying any method, it is taken into account useful life(SPI) of an object is the period during which an object of fixed assets (buildings, structures, machinery, equipment, etc.) must generate income and serve to fulfill the goals of the company.

An organization determines SPI when it accepts a fixed asset for accounting based on the following factors:

Expected physical wear and tear, depending on the operating mode (number of shifts, aggressive environment, systematic repairs, etc.);

Regulatory and other restrictions (SPI is determined based on the classification of fixed assets included in depreciation groups).

The classifier consists of 10 groups into which all fixed assets are distributed.

1) Linear method of calculating depreciation

The annual amount of depreciation charges is determined based on the original cost of the object (its market value upon purchase, receipt as a gift, contribution by investors to the authorized capital, etc.) and the depreciation rate. The cost of accrued depreciation is constant throughout the entire service life of the fixed asset (we accrue depreciation until (during its SPI) until the residual value is zero, this will mean that we have completely transferred the funds spent on the purchase of this object to the final product and/or service). As a rule, you can calculate a monthly or annual (or quarterly) depreciation amount, which is included in the cost of production of current period products over the entire service life, along with materials, raw materials and wages of workers.

Example,

The useful life of the object is 5 years (computer), annual depreciation rate (20%, i.e. 1/5 x 100%). Determine the amount of depreciation included in production costs.

		Annual depreciation amount (20%), rub.	Accumulated depreciation, rub.	Residual value, rub.

2) Reducing balance method

With the declining balance method, the annual amount of depreciation in the first year of operation is determined based on the original cost of the object and the depreciation rate, while the depreciation rate is multiplied by the acceleration factor (the organization sets itself), and in subsequent years - based on residual value and depreciation rates.

The residual value of the fixed asset at the beginning of each subsequent year is reduced by the amount of accrued depreciation of the previous year.

Example,

The fixed asset costs 20,000 rubles. Its useful life is 5 years. The depreciation rate will be 20% (1/5 x 100%). The acceleration factor in the accounting policy is adopted as 2. The acceleration factor is adopted depending on the intensity of work at the fixed asset facility. For example, if a machine or machine operates in 2 shifts, then the coefficient is increased accordingly to 2 or 3

	Initial cost, rub.	Annual depreciation amount (20%*2), rub.	Accumulated depreciation, rub.	Residual value, rub.
		40%*(20000-8000)=
		(12000-4800)*40%=
		(7200-2880)*40%=
		(4320-1728)*40%=

3) Method of writing off value by the sum of the numbers of years of useful life

The annual amount of depreciation is determined based on the original cost of the fixed asset and the coefficient. The coefficient is calculated for each year as follows:

Number of years remaining until the end of the SPI/Sum of numbers of years of the SPI

For example,

The denominator is 15, because 1+2+3+4+5 = 15

If the SPI is 25 years, then 1+2+3+...+25 = ...

Then 1 year = 25/...

	Initial cost, rub.		Accumulated depreciation, rub.	Residual value, rub.

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

Depreciation is calculated based on the production plan year by year throughout the entire period of operation of the facility.

Example,

	Initial cost, rub.	Planned production volume, million rubles.	Annual amount of depreciation, rub.	Accumulated depreciation, rub.	Residual value, rub.
			(20000*25)/130= 3 846
			(20000*30)/130= 4 615
			(20000*30)/130= 4 615
			(20000*25)/130= 3 846
			(20000*20)/130= 3 077
Planned production volume for 5 years

Each organization chooses the method of calculating depreciation independently and formulates it in its accounting policy for the next accounting year.

It should be noted that the final cost of production and the tax base depend on the chosen method.

What is depreciation and why is it necessary, we explained in ours. In accounting and tax accounting, fixed assets (fixed assets) and intangible assets (intangible assets) are depreciated in cases provided for by law. In this case, only methods for calculating depreciation charges provided for by accounting or tax legislation are used. We will remind you about the existing methods for calculating depreciation of fixed assets and intangible assets in our consultation.

Accounting methods of depreciation

We present in the table the methods of calculating depreciation in accounting, which are used when calculating depreciation charges for fixed assets and intangible assets:

Let us recall that for all fixed assets included in one group of homogeneous objects, the same method of calculating depreciation charges must be applied (clause 18 of PBU 6/01). The group of homogeneous fixed assets may include buildings, structures, measuring instruments, computer equipment, vehicles, etc. Which objects form a group of homogeneous objects can be clarified in.

For intangible assets, only in relation to positive business reputation, the depreciation method must always be used the same - linear (clause 44 of PBU 14/2007). For other intangible assets, you can choose any method for calculating depreciation, and separately for each object.

Methods for calculating depreciation in tax accounting

In tax accounting, depreciation deductions are calculated:

• linear;
• nonlinear.

The same rules apply to the choice of depreciation method in tax accounting for both fixed assets and intangible assets. So you should always use the linear depreciation method in the following cases (clause 3 of Article 259 of the Tax Code of the Russian Federation):

• by all organizations to buildings, structures, transmission devices and intangible assets whose useful life exceeds 20 years;
• the following organizations that use OS exclusively when extracting hydrocarbons from a new offshore field:
• organizations that own licenses for the use of subsoil areas within the boundaries of which a new offshore hydrocarbon deposit is located or it is planned to conduct search, assessment or exploration of such a deposit;
• operators of a new offshore hydrocarbon field.

For depreciation of other fixed assets and intangible assets, a linear or non-linear method can be chosen. At the same time, it must be applied immediately to all depreciable fixed assets and intangible assets.

You can read more about the non-linear method of calculating depreciation in tax accounting.

Almost every commercial organization uses in its business activities fixed assets, which include both real estate and equipment, vehicles, etc. In accordance with the regulations of Federal legislation, business entities must regularly charge depreciation on PFs registered in their name and put into operation. The exception is fixed assets that are under conservation.

Definition

Depreciation represents transfer process the cost of fixed assets to the cost of manufactured products. During the operation of the OS, their natural wear and tear occurs, which reduces their value.

To reduce their financial losses, each organization includes the amount of depreciation in the cost of manufactured products. As a result, the costs incurred for the acquisition of OS are reimbursed to organizations through depreciation charges.

Depreciation is calculated monthly, in the manner prescribed by Article No. 259 of the Tax Code of the Russian Federation. Property whose useful life exceeds 12 months and the initial cost of which is more than 100,000 rubles:

• buildings, structures;
• equipment;
• and specialized transport;
• objects of intellectual property and other property that, according to its parameters, belongs to the category of fixed assets.

No depreciation is charged on the following property of organizations:

• capital construction projects (unfinished);
• inventory items;
• Earth;
• objects belonging to the category of natural resources (water, subsoil, etc.).

Each commercial organization must register every fixed asset acquired, received free of charge, or transferred in the form of a founding contribution at its initial cost. This requirement is regulated by Article No. 257 of the Tax Code of the Russian Federation.

At the time of registration, the accountant is obliged to distribute fixed assets into the appropriate groups. In this case, the most important role is played, which is determined by the business entity independently on the date of their commissioning.

To understand what depreciation is, you should look at this question using an example.

A commercial organization purchased a car to carry out business activities. Its cost is $30,000. When registering, the useful life of this vehicle was set at 5 years. The accounting department will have to accrue monthly, the amount of which will gradually accumulate in the sinking fund account.

After 5 years from the date of putting the car into operation, a commercial organization can sell it at its residual value. In return, the company can buy a new car, spending money on its purchase from the depreciation fund, adding to it the amount received from the sale of the old car.

Difference for accounting and tax accounting

Business entities in tax accounting when calculating depreciation must rely on a legal framework that does not apply to accounting.

In this case, we are talking about depreciable fixed assets, the value of which should be gradually written off over time. At the same time, this process must necessarily reflected in tax accounting.

Those fixed assets, the value of which is not subject to write-off, do not belong to the category of depreciable fixed assets. Business entities should include their cost in the structure upon the start of their operation.

In practice, commercial organizations manage to simultaneously carry out tax and accounting accounting for depreciation of fixed assets. In the bay. In accounting, depreciation can be accrued immediately after fixed assets have been put into operation, and in tax accounting this process is carried out monthly, in certain amounts. The process of stopping the write-off of the cost of PF in both accounting is carried out according to same criteria.

Business entities must take into account some nuances:

1. In accordance with the regulations of Federal legislation, it is allowed to include no more than 10% of the initial cost of the PF in the expenses of the reporting period.
2. Legislation allows the inclusion of no more than 30% of the initial cost of fixed assets (groups 3-7) in the expenses of the reporting period.
3. The benefit approved by the Federal Law does not apply to property that was received by a commercial organization free of charge.
4. If a business entity decides to take advantage of this benefit, then they should immediately distribute the relevant fixed assets into groups (depreciation) according to their original cost, confirmed by primary documentation. In doing so, they will need to deduct bonus depreciation.
5. In the event that a commercial organization decides to sell such objects within 5 years from the date of commissioning, it will need to restore all previously written off costs and include them in the tax base of the reporting period.

Why is it needed in 2018?

In 2018, business entities must take into account the new version of the OKOF Classification. It defines 10 shock absorption groups, in some of them the OF has changed. It follows from this that commercial organizations will have to use these groups to determine other useful life periods of the OS.

The new systematization procedure applies to those facilities that have been in operation since 2017.

In order to correctly determine the depreciation group of a fixed asset, the organization’s accountant needs to carefully study both OKOF and perform a series of actions:

1. It is determined whether a particular property belongs to the PF category (cost more than 100,000 rubles, service life more than 12 months).
2. A depreciation group is selected (various criteria are taken into account for this).
3. The correct useful life is established and recorded in the appropriate documentation.

Depreciation methods

Commercial organizations may use several techniques:

1. Linear. If a company decides to use this depreciation method, it will need to evenly transfer the cost of acquired property to the depreciation fund. However, this amount will include the costs associated with the purchase. In the future, in order to calculate the residual value of the object, it will be necessary to subtract from its original cost the amount accumulated in a separate account for the entire period of operation.
2. Annuity. If a business entity decides to use this method of calculating depreciation, then it will have to reduce the residual value of the fixed assets by determining the percentage (depreciation) and its annual deduction on the residual price. This methodology can be adjusted at each enterprise depending on its production characteristics:

It should be borne in mind that some types of OS are subject to not only physical, but also moral wear and tear. For example, computer equipment, printers, faxes, etc. If an organization registers used equipment, then it needs to take into account its residual value, as well as depreciation rates, which will be tied to the useful life that remains for this object.

Economic essence

Every commercial organization has a depreciation fund closely interconnected with the residual price of manufactured products. In the event that even the slightest fluctuation occurs in the domestic market, for example, competitors have artificially reduced prices for similar products, this will negatively affect the process of calculating OS wear and tear in a manufacturing company.

She will have to increase the time frame that was allotted for transferring the value of old PF. That is why every manufacturing enterprise strives to maximize the useful life of its assets through proper operation.

It is also worth noting that the percentage of depreciation directly depends on the type of wear and tear that has a direct impact on the operating fixed assets. In the case where the equipment will be subject to several types of wear at once, the business entity will have to use the maximum coefficient for it.

The definition of this concept is presented below.

We considered in our consultations and provided for fixed assets and intangible assets in accounting and tax accounting. From what period is depreciation calculated?

Depreciation starts from...

Depreciation of fixed assets (fixed assets) and intangible assets (intangible assets) begins to accrue from the first day of the month following the month of acceptance of the fixed asset or intangible asset for accounting (clause 21 PBU 6/01, clause 31 PBU 14/2007). Registration means debiting the following accounts ():

• for fixed assets - by debit of account 01 “Fixed assets”;
• for intangible assets - by the debit of account 04 “Intangible assets”.

The above means that if, for example, an asset or asset was accepted for accounting on July 24, 2017, depreciation on it will need to be calculated from August 2017.

Accordingly, depreciation stops accruing from the month following the month in which the asset or intangible asset was written off or was completely depreciated (clause 22 PBU 6/01, clause 32 PBU 14/2007).

For example, an asset or asset was sold on July 23, 2017. Therefore, the last month for which depreciation will be calculated is July 2017. Accordingly, from August 2017, depreciation on such an object is no longer accrued.

In tax accounting, depreciation of fixed assets and intangible assets begins to be accrued from the 1st day of the month following the month in which this object was put into operation (clause 4 of article 259 of the Tax Code of the Russian Federation).

As a rule, the dates of acceptance of fixed assets or intangible assets for accounting and the dates of their commissioning in tax accounting coincide.

Depreciation accrued using the straight-line method stops accruing from the 1st day of the month following the month in which the cost of an asset or intangible asset was completely written off or when such an object was removed from the depreciable property (clause 5 of Article 259.1 of the Tax Code of the Russian Federation).

When using the non-linear method, depreciation stops accruing from the month following the month in which the asset or intangible asset was removed from the depreciable property (clause 8 of Article 259.2 of the Tax Code of the Russian Federation).

What is the depreciation rate?

Considering that even in the month in which the fixed asset or intangible asset was disposed of, depreciation must be calculated, the date of depreciation calculation itself is not of fundamental importance. However, taking into account the fact that depreciation is accrued monthly, and the financial result is determined at the end of the month (in particular, accounts 90 “Sales”, 91 “Other income and expenses” are closed) (Order of the Ministry of Finance dated October 31, 2000 No. 94n), then depreciation in accounting and tax accounting is usually reflected on the last day of the corresponding month.

The main feature of fixed assets or non-current assets is the ability to operate them for a long time, without changing their properties to a significant extent, which distinguishes them from current assets, such as, for example, materials or semi-finished products. However, these objects are certainly subject to wear and tear: engine parts become unusable over time, buildings are subject to major repairs, and machine tools fail. Consequently, we can say that the concept of “non-negotiable” is somewhat conditional, because these objects still turn over, albeit extremely slowly, which means that their cost must be included in the cost of finished products. However, due to the fact that fixed assets are involved in production for a long time, the process of moving their value does not occur at one moment, but in stages. This process is called depreciation. The procedure for calculating depreciation is the central issue addressed in this article.

The procedure for calculating and accounting for depreciation of fixed assets in accounting

When calculating depreciation, the following basic rules must be observed:

• Deductions should be made monthly for each machine (building, structure, etc.). It is allowed to combine objects with similar characteristics and periods of active operation into groups;
• It is necessary to start making deductions the very next month after the object is accepted onto the balance sheet of the enterprise.
• When an object is removed from accounting, accruals must stop on the first day of the month following this event.

The period of time during which a specific material object is used is usually called its useful life.

It is noteworthy that in accounting and tax accounting this period must be designated and recorded not at the time of completion of the operation of the facility, i.e. in fact, but when accepting each object for accounting, because it is one of the key parameters when calculating the volume of depreciation charges. It is usually established using an expert assessment method, taking into account the following factors:

• Estimated duration of operation;
• Estimated wear rate of parts and mechanisms;
• Operating conditions, such as the intensity of work at a given facility, temperature and humidity in the workshop, etc.

Accrued depreciation is accumulated on the credit of account 02.

If an item of fixed assets is mothballed for a period of more than three months or is under reconstruction for more than two months, then depreciation deductions for this item should not be made.

4 ways to calculate depreciation

There are several ways to calculate the amount of depreciation:

• Linear;
• Reducing balance method;
• Write-off of cost based on the sum of the numbers of years of useful use;
• Write-off of cost is proportional to the volume of products produced.

Any of the above methods has advantages and disadvantages and should be selected in accordance with the operating characteristics and needs of a particular company.

Once the calculation method is selected, it must be recorded in the organization’s accounting policies

The undeniable advantages of the linear method include:

• Convenience and simplicity;
• Visibility;
• The ability to achieve the same indicators in NU and BU.

With this approach, the total accounting value of the object is divided by the expected duration of its use (in months) and the amount calculated in this way is subject to transfer to the depreciation of this object for each month of use.

Thus, during the entire period of operation of a particular machine, the transfer of funds for its depreciation will be made evenly, and by the end of its service life its accounting value will be zero.

The second well-known calculation method, the declining balance method, which consists of reducing the value of assets by multiplying their current value by the depreciation rate, does not allow achieving such a result. Here, by the time an asset is retired from use, it will have a certain residual value.

The third method of calculation, based on the sum of the numbers of years of useful use, involves an annual reduction in deductions, which must be taken into account when planning the tax burden. The depreciation rate is calculated by dividing the remaining years of operation by the sum of the numbers of years, that is, the value obtained by adding the numbers from one to the number corresponding to the service life. For example, for a machine with a four-year lifespan, the sum of the numbers of years will be equal to 10 (Obtained by adding one, two, three and four). Obviously, the fewer years remain until parting with the machine, the lower the depreciation rate will be.

Method number four, in which the cost of the means of production is transferred to a second account in accordance with the number of goods produced, is usually used in companies that produce only a few types of products. To make a correct calculation using this method, you need to know not only the cost of the machine, but also how many units of goods are planned to be produced on it during the entire period of its operation.

By dividing the cost of the machine by the total planned number of products, you can get the amount of depreciation per product produced. By monthly multiplying this value by the number of units produced, you can obtain depreciation charge for a specific property.

Calculation of depreciation in tax accounting

It is important to understand that the value of the initial cost of an item of fixed assets in tax accounting may differ significantly from the accounting value. The reason is that for tax accounting this value is understood as the entire complex of expenses for the purchase, delivery and bringing the object into a form suitable for commencing operation. It is worth clarifying that value added tax should not be included in this amount.

If an organization received any item of tangible property belonging to the category of fixed assets free of charge, then depreciation charges on it are still allowed. To do this you need to proceed as follows:

• Determine the initial cost based on average prices for similar objects;
• Reflect the conditional cost of the object on account number 98.

In tax accounting, only two methods of calculating depreciation are allowed:

• Linear;
• Nonlinear.

The first method is completely identical to the method of the same name in accounting, which was discussed in the second paragraph of this article. When using the second method, all fixed assets of the enterprise must be distributed into 10 groups depending on the planned service life of these, and the amount of deductions for depreciation for each of the groups for the month must be calculated using the following formula:

In this case, the depreciation rate is not calculated independently by the accountant, as happened when using other methods, but is taken ready-made from the Tax Code.

A discrepancy between the amounts of depreciation deductions in accounting and tax accounting is acceptable if the organization established different useful lives for the same object, there were differences in determining the initial cost of the object, or different accrual methods were used.