General provisions

In accounting, fixed assets accounted for on account 01 or 03 are depreciated. Assets reflected in inventories are not subject to depreciation (clauses 4, 5, 17 PBU 6/01 “Accounting for fixed assets”). Also, objects that we additionally described in a separate article are not subject to depreciation.

Through depreciation, the entire initial cost of property classified as depreciable is written off (clauses 8 and 17 of PBU 6/01 “Accounting for fixed assets”).

Over what period is depreciation calculated?

Depreciation on fixed assets in accounting is accrued from the 1st day of the month following the month in which the object was accepted for accounting (clause 21 of PBU 6/01 “Accounting for fixed assets”). Attention: there is no need to wait for the property to start operating.

Depreciation is accrued until the cost of the object is paid off in full or until the object is written off from accounting (clause 21 of PBU 6/01 “Accounting for fixed assets”). Accordingly, depreciation ends on the 1st day of the month following the month of full repayment of the cost of this object or its deregistration (clause 22 of PBU 6/01 “Accounting for fixed assets”).

During the period beneficial use depreciation of the object is not suspended. An exception is cases of transfer of a fixed asset to conservation for a period of more than three months, as well as a period of restoration of an object lasting more than 12 months (clause 23 of PBU 6/01 “Accounting for fixed assets”).

How is depreciation of fixed assets reflected in accounting accounts?

Accounting for accrued depreciation is carried out depending on the purposes for which the depreciable fixed asset is used. Postings can be as follows (Instructions for the Chart of Accounts):

Debit 20 (23, 25, 44...) Credit 02

Depreciation has been accrued on fixed assets used in the production of goods (performance of work, provision of services) or in trading activities;

Debit 08 Credit 02

Depreciation has been accrued on fixed assets used in the creation (modernization, reconstruction) of a non-current asset;

Debit 91 subaccount “Other expenses” Credit 02

Depreciation is accrued on fixed assets used in other activities.

See a convenient table with postings here.

What are the methods for calculating depreciation?

In accounting, depreciation of fixed assets can be calculated using one of four methods (clause 18 of PBU 6/01 “Accounting for fixed assets”):

• linear method;
• reducing balance method;
• method of writing off value by the sum of the numbers of years of useful life;
• method of writing off cost in proportion to the volume of products (works).

Below we will consider each method in detail.

Record the chosen method of calculating depreciation in your accounting records for accounting purposes. Please keep in mind: in accounting it is permissible to apply different methods to different groups of homogeneous fixed assets. However, it is impossible to change the method of calculating depreciation for a specific object after the property has been put into operation. That is, during the entire period of useful use of the object, one method must be used (clause 18 of PBU 6/01 “Accounting for fixed assets”).

Linear method in accounting

When depreciating using the straight-line method, the annual rate is first calculated using the formula:

Then - the annual amount of depreciation according to the formula:

The amount of depreciation that must be accrued monthly is equal to 1/12 of the annual amount (clause 19 of PBU 6/01 “Accounting for fixed assets”).

Example of straight-line depreciation

The organization purchased a fixed asset - a laptop at a price of 45,000 rubles. (without VAT). In accordance with the Classification approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1, the laptop belongs to the second group (useful life from two to three years inclusive). The accountant determined the useful life of the laptop to be 3 years (36 months). The method of depreciation, the company's accounting policy for fixed assets in accounting, is linear.

The total annual depreciation rate is:

1: 3 years × 100% = 33.3334%.

Annual amount of depreciation:

45,000 rub. × 33.3334% = 15,000 rub..

Monthly depreciation amount:

Reducing balance method

With the reducing balance method, the annual depreciation rate is first determined using the formula:

Afterwards, the annual depreciation amount is calculated using the formula:

The monthly depreciation amount is equal to 1/12 of the annual amount (clause 19 of PBU 6/01 “Accounting for fixed assets”).

Please note: the residual value of the property is taken at the beginning of each year, so the annual depreciation amount will gradually decrease. Accordingly, the monthly depreciation amounts will decrease annually.

The company sets the increasing coefficient to the depreciation rate independently, approving a specific value in accounting policy. The maximum value of the coefficient is 3.0 (clause 19 of PBU 6/01 “Accounting for fixed assets”). In this case, the coefficient of 3.0 can only be applied when depreciating fixed assets put into operation after December 31, 2005. For other fixed assets, it is necessary to apply the increasing coefficients originally established when they were put into operation (order No. 147n dated December 12, 2005, letter of the Ministry of Finance of Russia dated June 22, 2007 No. 03-05-06-01/71).

An example of calculating depreciation using the reducing balance method

The organization purchased a laptop. The initial cost of the fixed asset, formed in accounting, is 45,000 rubles. The facility was put into operation in December 2014. Useful life - 3 years.

According to the accounting policy, in accounting, depreciation on laptops is calculated using the reducing balance method using an increasing factor of 1.5.

Depreciation on this laptop has been calculated since 2015. The residual value at the beginning of 2015 is equal to its original value, since depreciation was not accrued in 2014.

The annual depreciation rate is:

1: 3 × 100% = 33.3334%.

The calculation of depreciation charges for the useful life of a laptop is shown in the table:

When writing off the residual value of a fixed asset, the accountant chose from two options:

Option 1. Write off the residual value of the object to accounts 02 in the last month of its useful life.

Option 2. Continue to depreciate the item using the reducing balance method until it is written off due to disposal (sale, obsolescence or physical depreciation, etc.).

Taking into account the significance of the balance, the accountant chose option 2.

Method of writing off cost based on the sum of the numbers of years of useful life

When writing off the cost by the sum of the numbers of years of the useful life, the annual amount of depreciation is immediately calculated using the formula:

The amount of depreciation that must be accrued monthly is equal to 1/12 of the calculated annual amount (clause 19 of PBU 6/01 “Accounting for fixed assets”).

An example of calculating depreciation based on the sum of the numbers of years of useful life

The organization purchased a laptop. The initial cost of the fixed asset, formed in accounting, is 45,000 rubles. The established useful life of the facility is 3 years.

According to the accounting policy, in accounting, depreciation on laptops is calculated by writing off the cost based on the sum of the numbers of years of useful life.

The sum of the numbers of years of useful life of a laptop is equal to:

1 + 2 + 3 = 6 .

In the first year of operation of the facility, the annual depreciation amount will be:

3: 6 × 45,000 rub. = 22,500 rub..

The amount of monthly deductions is equal to:

22,500 rub. : 12 months = 1875 rub..

In the second year of operation of the facility, the annual depreciation amount will be:

2: 6 × 45,000 rub. = 15,000 rub..

Amount of monthly deductions:

15,000 rub. : 12 months = 1250 rub..

And in the third year of operation of the facility, the annual amount of depreciation is equal to:

1: 6 × 45,000 rub. = 7500 rub.

Amount of monthly deductions:

7500 rub. : 12 months = 625 rub..

The method of writing off the cost in proportion to the volume of products (works)

When writing off the cost of a fixed asset in proportion to the volume of production (work), the amount of monthly depreciation is determined monthly according to the formula (clause 19 of PBU 6/01 “Accounting for fixed assets”):

Example of depreciation proportional to the volume of production (work)

The organization purchased a laptop, with the help of which products can be manufactured, presumably in the amount of 500 units. The initial cost of the fixed asset, formed in accounting, is 45,000 rubles.

According to the accounting policy, in accounting, depreciation on laptops is calculated in proportion to the volume of products produced.

In September 2015, 35 units were made using the laptop.

The amount of depreciation accrued on the laptop in the specified month was:

35 pcs. × 45,000 rub. : 500 pcs. = 3150 rub..

Depreciation of fixed assets is when property transfers its value to expenses gradually. In this case, the property must meet the criteria of a fixed asset: cost and useful life. We will tell you in the article how to calculate depreciation of fixed assets in 2019 in accounting and tax accounting.

What is the difference between depreciable property for accounting and tax purposes >>>

The cost of property that has been in use for more than a year is written off as expenses in parts. Depreciation deductions allow you to stabilize monthly expenses and reduce the likelihood of situations where significant capital investments automatically lead to losses.

That is, what is depreciation of fixed assets in simple words? This is taking into account part of the cost of the object in the expenses of the current month.

Calculation of depreciation of fixed assets

After the facility is put into operation, the company begins to write off depreciation.

• selects the accrual method (in accounting there are four options, in tax accounting there are two);
• establishes the useful life (in accounting they depend on the expected service life and expected physical wear and tear, in tax accounting - on the depreciation group according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1).

Companies that seek to bring together data in accounting and taxation choose the linear method of calculating depreciation of fixed assets. With this option, depreciation of fixed assets is charged evenly over their useful life. However, the linear method does not save on taxes. Therefore, accountants who are also involved in tax planning use non-linear methods for calculating depreciation of fixed assets.

You will find calculation formulas for each method in the next section.

Methods for calculating depreciation of fixed assets

Let's look at each method of depreciation of fixed assets separately, algorithm and examples.

In accounting

In accounting, the following types of depreciation are distinguished:

• linear;
• reducing balance method;
• the method of writing off the cost by the sum of the numbers of years of useful life;
• by writing off the cost in proportion to the volume of products (works).

Fix the chosen method in the accounting policy (clause 7 of PBU 1/2008). Let's consider all the methods in detail.

It will help to correctly set depreciation in accounting

Reducing balance method

To calculate using the reducing balance method, you need to know residual value at the beginning of the year andits useful life.

First, determine the annual depreciation rate. To do this, use the formula:

Then calculate the annual depreciation amount. To do this, use the formula:

The amount that must be accrued monthly is 1/12 of the annual amount (clause 19 of PBU 6/01). Since the residual value is taken at the beginning of each accounting year, the annual depreciation amount will gradually decrease. In this case, the monthly amount will remain unchanged for each year.

If an organization uses the reducing balance method, then it can use an increasing coefficient to the depreciation rate, but not more than 3.0 (clause 19 of PBU 6/01). The specific value of this coefficient must be fixed in the accounting policy (clause 7 of PBU 1/2008).

A small company has the right to charge depreciation of production and business equipment at a time in the amount of 100 percent of the original cost. In this case, the object is not deregistered until its actual disposal or termination of use.

If a small enterprise immediately charges depreciation in full, it will bring accounting closer to tax accounting. Often the cost of inventory does not exceed 100,000 rubles. When calculating income tax, the cost of such inventory is

Previously, only small enterprises could apply the maximum coefficient value (3.0). Restrictions on the use of this coefficient have been lifted since January 1, 2006. This means that all organizations can apply the 3.0 coefficient only for facilities put into operation after December 31, 2005.

For other facilities, it is necessary to apply the increasing coefficients initially established during their commissioning (letter of the Ministry of Finance of Russia dated June 22, 2007 No. 03-05-06-01/71).

Example:

The organization purchased a car. The initial cost formed in accounting is 600,000 rubles. The vehicle was put into operation in December 2014. The useful life of the car is 4 years.

According to the accounting policy, in accounting depreciation is vehicles accrued using the reducing balance method using a multiplying factor of 2.0. Depreciation on this car has been calculated since 2015. The residual value at the beginning of 2015 is equal to its original value.

The annual depreciation rate is 25% (1: 4 x 100%). The calculation of deductions for the useful period is presented in the table below.

Method of writing off cost based on the sum of the numbers of years of useful life

To calculate the method of writing off value by the sum of the numbers of years of useful life, you need to know:

• initial cost (replacement cost if the object was revalued);
• useful life.

Determine the annual depreciation amount immediately. To do this, use the formula:

Monthly contributions are 1/12 of the annual amount. This accrual procedure is established by clause 19 of PBU 6/01.

Example:

The organization purchased a condensate pump. Initial cost - 45,000 rubles. When putting the pump into operation, its useful life was set at 2 years. According to the accounting policy, depreciation on machinery and equipment is calculated by writing off the cost based on the sum of the numbers of years of useful life.

The sum of the numbers of years of useful life of the pump is 3 (1 + 2). In the first year of operation of the pump, the annual depreciation amount will be 30,000 rubles. (2: 3 × 45,000 rub.). The amount of monthly deductions is 2500 rubles. (RUB 30,000: 12 months).

In the second year of operation of the pump, the annual depreciation amount will be 15,000 rubles. (1: 3 × 45,000 rub.). The amount of monthly deductions is 1250 rubles. (RUB 15,000: 12 months).

Depreciation is calculated in proportion to the volume of production (work)

To calculate the method of writing off the cost in proportion to the volume of products (works), you need to know:

• initial cost;
• the estimated volume of products (work) that can be produced using a fixed asset over the entire useful life of it (in natural measurements);
• actual volume of products (works) produced using this facility for reporting period(in comparable natural measures).

When writing off cost using this method, the annual rate and amount of depreciation do not need to be determined. This is explained by the fact that the amount of depreciation depends on the volume of production, which may change during the year. Accordingly, the amount that will be written off as expenses must be determined monthly. Calculate it using the formula ( clause 19 PBU 6/01):

Example:

The organization acquired a forging press, the resource of which allows the production of 100,000 products. The initial cost of the press is 2,000,000 rubles. According to the accounting policy for forging and pressing equipment, the organization charges depreciation in proportion to the volume of products produced.

IN this year using the press, 10,000 products were produced in January, 3,000 products in February. The amount of deductions for the forging press was: in January - 200,000 rubles. (10,000 pcs. x 2,000,000 rubles: 100,000 pcs.), in February - 60,000 rubles. (3000 pcs x 2,000,000 rubles: 100,000 pcs).

In tax accounting

In tax accounting, depreciation can be calculated in one of the following ways at the organization’s discretion:

• linear;
• nonlinear.

Fix the chosen method in your accounting policy for tax purposes.

Regardless of the method chosen in the accounting policy, the cost of some fixed assets can only be written off linearly. This requirement applies:

• for buildings, structures and transmission devices, the useful life of which is more than 20 years (included in the eighth to tenth depreciation group);
• facilities whose operation is due to activities related to the production of hydrocarbons in new offshore fields.

For objects that are included in depreciation groups 1-7, the organization has the right to change the chosen method of calculating depreciation from the beginning of the next period and switch from linear to non-linear method (clause 1 of article 259 of the Tax Code of the Russian Federation).

For some objects in tax accounting, accelerated depreciation of fixed assets is charged - with an increasing factor of 2 or 3 (clauses 1, 2 of Article 259.3 of the Tax Code of the Russian Federation). For example, a depreciation acceleration factor of 3 is used for leased property of the fourth to tenth groups. It turns out that accelerated depreciation of fixed assets in 2018 allows the asset to be written off as expenses two or three times faster than usual (clause 13 of Article 258 of the Tax Code of the Russian Federation).

Linear method

Using the linear method, depreciation is calculated for each object (Clause 2 of Article 259 of the Tax Code of the Russian Federation). The depreciation rate is determined by the formula:

Then calculate the monthly depreciation amount:

Example:

The organization purchased a fixed asset - a laptop at a price of 110,000 rubles. (without VAT). The accountant determined that, in accordance with the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, the laptop belongs to the second group (useful life from two to three years). The organization decided that the costs of this fixed asset will be written off through depreciation over 25 months.

According to the accounting policy, for tax purposes, depreciation on computer equipment is calculated using the straight-line method. Depreciation bonus does not apply.

The organization's accountant calculated the depreciation rate as follows:
1: 25 months × 100% = 4%.

The monthly depreciation amount was:
110,000 rub. × 4% = 4400 rub.

Nonlinear method

A company that calculates depreciation using a non-linear method can write off almost half the cost already in the first years of operation of the facility (Article 259.2 of the Tax Code of the Russian Federation).

Monthly depreciation with this method is calculated not separately for each object, but for the depreciation group as a whole. The composition of depreciation groups for calculating depreciation using the non-linear method is determined by useful life in accordance with the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1.

If the procedure for calculating depreciation for property included in the same depreciation group differs, one or more depreciation subgroups should be distinguished within it. For example, this should be done if some of the objects with the same useful life are operated in an aggressive environment and depreciation on them is charged with an increasing coefficient (subclause 1, clause 1, article 259.3 of the Tax Code of the Russian Federation). Or if the organization uses certain objects (except for buildings) exclusively for R&D (clause 13 of Article 258 of the Tax Code of the Russian Federation).

1. Total balance of the depreciation group (subgroup) is defined as the total cost of objects that are included in the same depreciation group (subgroup). This does not take into account the cost of property, for which depreciation can only be calculated using the straight-line method.

Initially, determine the size of the total balance on the 1st day of that tax period, from which it was decided to apply the nonlinear method, subsequently - on the 1st day of each month.

Features of calculating the total balance

Under certain conditions, the total balance can either increase or decrease. In addition, the total balance is reduced monthly by the amount of accrued depreciation for this group of fixed assets for the previous month.

Determine the total balance on the 1st day of each month using the formula:

Example:

The organization purchased five laptops in January. The cost of one laptop is 110,000 rubles. (without VAT). In accordance with the Classification approved by Government Decree No. 1 dated January 1, 2002, the laptop belongs to the second depreciation group (useful life from two to three years).

Accounting policy For tax purposes, it is determined that for fixed assets included in the second depreciation group, depreciation is calculated using a non-linear method.

As of January 1, the organization did not have fixed assets included in the second depreciation group. Therefore, the total balance of this depreciation group on January 1 is zero.

Laptops were put into operation in January. As of February 1, the total balance of the second depreciation group amounted to 550,000 rubles. (RUB 110,000 × 5 pcs.).

The depreciation rate for the second depreciation group is 8.8 percent.

The amount of accrued depreciation for February amounted to 48,400 rubles. (RUB 550,000 × 8.8%).

In February, the organization purchased another laptop worth RUB 102,000. (without VAT) and put it into operation in the same month.

The total balance of the second depreciation group as of March 1 is equal to:
550,000 rub. + 102,000 rub. - 48,400 rub. = 603,600 rub.

The amount of accrued depreciation for March was:
603,600 rub. × 8.8% = 53,117 rub.

2. Depreciation rates, which are used in the nonlinear method, are defined in paragraph 5 of Article 259.2 of the Tax Code of the Russian Federation. For each depreciation group, the rates are fixed and do not depend on the useful life.

Calculate the monthly deduction amount using the formula:

Example:

In January, the organization purchased a fixed asset - a laptop at a price of 102,000 rubles. (without VAT). In the same month, the laptop was put into operation. The accountant determined that, in accordance with the Classification approved by Government Decree No. 1 dated January 1, 2002, the laptop belongs to the second depreciation group (useful life from two to three years). The useful life of the laptop is 36 months. The organization does not have any other fixed assets included in this depreciation group.

According to the accounting policy, for tax purposes, depreciation on computer equipment is calculated using a non-linear method.

The monthly depreciation rate for fixed assets included in the second depreciation group is 8.8 percent (clause 5 of Article 259.2 of the Tax Code).

Every month, the accountant determined the total balance of the depreciation group and the amount of depreciation for this group:

After 18 months of using the laptop, the total balance dropped below 20,000 rubles. The organization did not put into operation any other fixed assets belonging to the second depreciation group.

In August 2019, the accountant included non-operating expenses the entire amount of the residual value for this depreciation group in the amount of 19,431 rubles.

Accounting for depreciation of fixed assets

Let's move on to how depreciation charges are reflected in accounting.

Please note: if in accounting and tax accounting a company depreciates fixed assets using different methods, has set different useful lives, has established or applies increased coefficients, the amounts will differ. In this case, you will have to record temporary differences and reflect the corresponding deferred tax assets and obligations.

How is depreciation of fixed assets calculated in 2019 in accounting

Companies accrue accounting depreciation of fixed assets from the month following the one in which the property was accepted for accounting as a fixed asset (clause 21 of PBU 6/01). Subsequently, depreciation is accrued monthly, regardless of the organization’s performance (clause , PBU 6/01). There is no need to depreciate property from the month following the one in which it was disposed of or fully paid off its value (clause 22 of PBU 6/01). Sometimes depreciation may be suspended.

The organization may not put the fixed asset into operation immediately. In this case, it is accepted for accounting in a separate subaccount to account 01, which may be called, for example, “Fixed assets in warehouse (in stock).” This procedure applies:

• on movable property (acquired, created, requiring installation);
• real estate (from the moment of filing documents for state registration of property rights).

Thus, after reflecting the received property on account 01, the organization must begin to depreciate it. This must be done regardless of whether the facility is put into operation or not.

New clarifications from the Ministry of Finance on the calculation of depreciation are not in favor of companies

For the first time, the Ministry of Finance explained how to calculate depreciation after the transformation of a company, for example from an LLC to a JSC. The conclusions are unfavorable for organizations, but

To what account is depreciation written off?

Depreciation in accounting must be calculated starting from the month following the month in which the property was accepted for accounting as a fixed asset (clause 21 of PBU 6/01). Thus, after reflecting the received property on account 01, the organization must begin to depreciate it. This must be done regardless of whether the organization has started using this object or not.

Reflect the amounts of accrued depreciation on account 02 “Depreciation of fixed assets” in correspondence with expense accounts. Select an account for accounting expenses depending on the reason why the property is not used (production necessity, technological features, planned delay in operation).

Postings for depreciation of fixed assets

Depending on the nature of use of a particular property, depreciation of fixed assets is included part:

• expenses for ordinary activities (accounts 20, 08, 23, 25, 44...);
• other expenses;
• capital investments.

We have presented the entries for writing off depreciation of fixed assets, which reflect the accrual of depreciation in accounting, in the table below. They must be done monthly (clause 21 of PBU 6/01).

Table of postings for depreciation of fixed assets

How is depreciation of fixed assets calculated in tax accounting in 2019

The calculation of depreciation in tax accounting begins on the 1st day of the month following the month in which the property was put into operation (clause 4 of Article 259 of the Tax Code of the Russian Federation). In the same order, calculate depreciation on capital investments in the form of inseparable improvements to fixed assets received under lease agreements or gratuitous use (loans) (clauses 3, 4 of Article 259.1 of the Tax Code of the Russian Federation).

Depreciation accrual stops on the 1st day of the month following the month in which the property (clause 5 of Article 259.1 of the Tax Code of the Russian Federation):

• deregistered (upon sale, liquidation, etc.);
• fully depreciated;
• temporarily removed from the depreciable property.

If property is temporarily excluded from depreciable property, then do not accrue depreciation from the 1st day of the month following the month of its exclusion (clause 6 of Article 259.1 of the Tax Code of the Russian Federation).

Forms and completed sample documents that are required for correct depreciation of fixed assets:
11. Order on the application of an increasing coefficient when calculating depreciation of fixed assets in tax accounting >>>

Here we will find out the existing methods for calculating depreciation of fixed assets, as well as calculation formulas. Let's look at each method in detail and give an example of a calculation for clarity.

All existing methods of calculating depreciation are divided into linear and non-linear; a total of four are used in accounting. The organization chooses a convenient method for itself and uses it to write off depreciation charges.

Methods for calculating depreciation of fixed assets

Linear method of calculating depreciation of fixed assets

The most common way. With this method, depreciation is accrued in equal shares over the entire service life. For the calculation, the initial cost is taken, which is the sum of all costs incurred in connection with the acquisition of the object. If the object has been revalued, then the replacement cost is used for calculation.

Formula for calculating the linear method of calculating depreciation of fixed assets

A = Cost of fixed assets * Depreciation rate / 100%

An example of calculating depreciation using the straight-line method

Reducing balance method

This is an accelerated method for calculating depreciation, why it is good and when it is convenient to use it, read the article dedicated to this method “Calculating depreciation using the reducing balance method.” The calculation is based on data on the residual value of the object.

Formula for calculating the reducing balance method of depreciation

With this method, the annual amount of depreciation is calculated using the formula:

A = Residual value * Depreciation rate * Acceleration coefficient / 100%,

Residual value - initial value less accrued depreciation.

Norm A. = 100% / useful life.

Acceleration coefficient is a coefficient established by the organization itself.

An example of calculating depreciation charges using the reducing balance method

If you continue to count depreciation further, it will decrease indefinitely, but will always be greater than 0. In order to completely write off the cost of fixed assets, there is Article 259 in the tax code, which stipulates that when the residual value of the object is equal to 20% of the original cost, depreciation calculated as residual cost / number of remaining months of operation.

Fourth (last) year of operation:

A = 12,500 / 12 = 1,042.

Thus, over 4 years, the fixed asset was completely written off through depreciation.

Video lesson. Methods for calculating depreciation of fixed assets of an organization

The video tutorial explains in detail the methods for calculating depreciation of an organization's fixed assets and how it is calculated. The lesson is taught by a consultant, an expert on the site “Accounting for Dummies”, Chief Accountant Gandeva N.V. ⇓

You can download the slides and presentation for the video using the link below.

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

Formula for calculating write-off value by the sum of the number of years of useful life

Annual depreciation is calculated using the formula:

A = Initial status of the OS * number of years remaining until the end of the useful life / sum of numbers of years of useful life

Example of depreciation calculation

Method of writing off cost in proportion to the volume of products (works)

Formula for calculation using the write-off method in proportion to the volume of production

A = Actual volume of production * Initial production / Estimated volume of production for the entire useful life

Calculation example

The fixed asset is a car with an initial price of 100,000. Estimated mileage is 400,000 km.

We find the ratio:

initial cost / estimated mileage = 100,000 / 400,000 = 0.25 rub/km.

Actual mileage January - 4000 km. A = 4000 * 0.25 = 1000.

Actual mileage February - 9000 km. A = 9000 * 0.25 = 2250.

Actual mileage March - 2000 km. A = 2000 * 0.25 = 500.

Depreciation is calculated in the same way for each month. The chosen method for calculating depreciation charges is reflected in OS-1a and OS-1b, as well as in the accounting policies of the organization.

We continue the topic of fixed assets, next time I will tell you about.

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. He is 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 – 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

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

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 - 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 for work in aggressive environments 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.

1. Straight accrual method (linear) assumes that the functional utility of an asset depends on the time of its use and does not change throughout its useful life, i.e. A constant amount of depreciation is charged over the entire useful life of the asset.

With this method, monthly depreciation deductions are made in the same amounts throughout the entire useful life of fixed assets.

When applying the linear 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.

When applying the linear method, the depreciation rate for each item of depreciable property is determined by the formula:

K = (1/n) x 100%,

where K is the depreciation rate as a percentage of the original (replacement) cost of the depreciable property;

n is the useful life of a given depreciable property item, expressed in months (years).

Example. An object worth 120 thousand was purchased. rub. with a useful life of 5 years. The annual depreciation rate is (1/5)x100%=20%.

The annual amount of depreciation charges will be:

120,000 x 20%: 100% = 24,000 (rub.)

2. Reducing balance method. With this method, the annual amount of depreciation charges is determined by the residual value of the fixed asset item at the beginning of the reporting year and depreciation rates calculated based on the useful life of this item and the acceleration factor established in accordance with the legislation of the Russian Federation. For movable property that constitutes the object of financial leasing and is classified as the active part of the operating system, in accordance with the terms of the leasing agreement, the acceleration factor cannot be higher than 3. Example. P The initial cost of the object is 100,000 rubles; useful service life - 5 years; annual depreciation rate - 20%; increasing factor - 2.

Depreciation calculation:

1st year: 100,000 x 40% (20 x 2) = 40,000 rub. (residual value - 60,000 rubles);

2nd year: 60,000 x 40% = 24,000 rub. (residual value -36,000 rub.);

3rd year: 36,000 x 40% = 14,400 rubles. (residual value -21,600 rub.);

4th year: 21600 x 40% = 8640 rubles. (residual value -12960 rub.);

5th year: 12960 x 40% = 5184 rubles. (residual value -7776 rub.).

After depreciation has been calculated for the last year, the fixed asset retains a residual value that is different from zero (in this example, RUB 7,776). Typically, this residual value corresponds to the price of the possible capitalization of materials remaining after the liquidation and write-off of fixed assets.

3. Depreciation method based on the sum of the numbers of years of useful life. This method is also accelerated and allows depreciation payments to be made in the first years of operation in significantly larger amounts than in subsequent years. This method is used for fixed assets, the value of which decreases depending on their useful life; obsolescence sets in quickly; the cost of restoring an object increases with increasing service life. This method is advisable to use when calculating depreciation on computer equipment and communications equipment; machinery and equipment of small and newly formed organizations whose load on fixed assets falls on the first years of operation.

When writing off the cost by the sum of the number of years of its useful life, the annual amount of depreciation charges is determined based on the original 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 object, and the denominator is the sum of the number of years of the service life of the object.

Example. An item of fixed assets was purchased at a cost of 350 thousand rubles, with a useful life of 6 years. The sum of the numbers of years of service life is 21 years (1+2+3+4+5+6). In the first year of operation of the specified object, depreciation may be charged in the amount of 6/21 or 28.05%, which will be approximately 98.18 thousand rubles; in the second year – 5/21 or 23.8% (83.3 thousand rubles); in the third year - 4/21 or 19.09% (66.82 thousand rubles), etc.

4. Method of calculating depreciation depending on the volume of production or work(proportional to production volume). In this case, the annual amount of depreciation is determined by multiplying the percentage calculated when registering a given object as the ratio of its initial cost to the expected volume of output of products or work over its useful life by the indicator of the actual volume of production or work performed for a given reporting period.

Example. The cost of the car is 65,000 rubles, the estimated mileage of the car is 400,000 km. In the reporting period, the car's mileage was 8,000 km, the amount of depreciation for this period will be 1,300 rubles (8,000 km x (65,000 rubles: 400,000 km)). The amount of depreciation for the entire useful life of the fixed asset is 65,000 rubles (400,000 km x 65,000 rubles: 400,000 km).