PRACTICAL LESSON No. 1.

Calculation of depreciation charges.

The student must:

know:

depreciation of fixed assets.

be able to:

calculate depreciation charges.

Guidelines

Depreciation fixed assets (fixed assets) is the gradual transfer of the value of fixed assets during their operation to the cost of manufactured products. Economically, depreciation compensates for the wear and tear of fixed assets and ensures their safety in monetary terms. In other words, depreciation - monetary expression of depreciation of fixed assets in the process of their productive functioning.

The sum of the cost of depreciation of fixed assets over a period of time is called depreciation charges. The amount of annual depreciation depends on the cost of fixed assets and the time of their operation. In practice, it is more convenient to calculate depreciation charges using the depreciation rate.

Depreciation rate, or depreciation rate , is the percentage ratio of the amount of depreciation to the cost of fixed assets (fixed assets).

The most common method of calculating depreciation is the straight-line method, in which depreciation of fixed assets is accrued in equal parts over their entire service life.

With the linear (uniform) method of calculating depreciation, the annual depreciation rate for complete restoration (renovation) is determined by the formula:

Because
, That

Where N A - annual depreciation rate, %;

P With- initial cost of the fixed assets object, rub.;

L With- - liquidation value of fixed assets, rub.;

D eat- cost of dismantling liquidated fixed assets and other costs associated with liquidation, rub.;

T A- depreciation period (service life of the object), years.

The monthly depreciation rate is equal to 1/12 of the annual depreciation rate.

Depreciation charges for fixed assets begin from the first month following the month the object was accepted for accounting, and are carried out until the cost of the object is fully repaid or it is written off from accounting in connection with the termination of ownership or other property rights.

Annual depreciation charges are calculated in one of the following ways:

- "in a linear way" , based on the original cost of fixed assets and the depreciation rate according to the formula:

If the liquidation value of fixed assets and the cost of dismantling liquidated fixed assets and other costs associated with liquidation are not specified or unknown, then the depreciation rate for complete restoration (renovation) with the linear method of calculating depreciation charges is determined by the formula:

For example: An object worth 620 thousand rubles was purchased. with a useful life of 5 years.

2) Annual amount of depreciation:

- "reducing balance method" , based on the residual value of fixed assets and the depreciation rate according to the formula:

ABOUT With- residual value of fixed assets ( OS = P With – Wear), rub.,

Wear– the amount of previously accrued depreciation (depreciation), rub.

Then

Depreciation rate with the reducing balance method, it is determined by the formula:

For example:

An item of fixed assets worth 500 thousand rubles was purchased. with a useful life of 5 years. Acceleration factor - 2.

1) Annual depreciation rate:

2) Annual amount of depreciation: 1st year -

5th year - remaining amount

- “the method of writing off the cost by the sum of the number of years of useful life” , based on the original cost of fixed assets and depreciation rates.

The depreciation rate is calculated as an annual ratio, where the numerator is the number of years remaining until the end of the asset’s service life ( T a.ost), the denominator is the sum of the numbers of years of service life of the object ( Σп) according to the formula:

For example:

An item of fixed assets worth 1,500 thousand rubles was purchased. Useful life - 5 years.

1) Sum of numbers of years of service life:

2) 1st year- Annual depreciation rate:

2nd year

Amount of annual depreciation charges:

3rd year– Annual depreciation rate:

Amount of annual depreciation charges:

4th year- Annual depreciation rate:

Amount of annual depreciation charges:

5th year- Annual depreciation rate:

Amount of annual depreciation charges:

- “by writing off the cost in proportion to the volume of products (work)” , based on the initial cost of fixed assets, the volume of output in physical terms in the reporting period and the depreciation rate per unit of production (volume of work) for the entire useful life of fixed assets.

The depreciation rate per 1 unit of the expected volume of production (work) for the entire useful life of fixed assets is determined by the formula:

,

and the amount of annual depreciation charges in the current year:

For example:

A car with a carrying capacity of more than 2 tons with an estimated mileage of 400 thousand km was purchased at a cost of 1800 thousand rubles. In the reporting period, the mileage is 5 thousand km. Solution

Depreciation rate per unit of production:

%

The amount of depreciation charges for reporting period:

For a group of homogeneous fixed assets, the selected method is applied throughout the entire useful life. During the reporting year, depreciation charges are accrued monthly, regardless of the calculation method used, in the amount of "/12 of the annual amount.

Shock absorption groups– these are groups into which depreciable property is divided in accordance with its useful life on the basis of regulations.

The concept of "depreciation group" is used primarily for income tax purposes, and is also used for accounting.

The main point of assigning a specific object to a particular depreciation group is to determine the depreciation rate for the purpose of establishing the depreciation rate and calculate the depreciation amount.

In tax accounting, for calculating depreciation, depending on the useful life (SPI), they are distributed into ten depreciation groups in ascending order.

The first depreciation group is all short-lived property with a useful life from 1 year to 2 years inclusive;

The second depreciation group is property with a useful life of more than 2 years up to 3 years inclusive;

The third depreciation group is property with a useful life of more than 3 years up to 5 years inclusive;

The fourth depreciation group is property with a useful life of more than 5 years up to 7 years inclusive;

The fifth depreciation group is property with a useful life of over 7 years up to 10 years inclusive;

The sixth depreciation group is property with a useful life of over 10 years up to 15 years inclusive;

The seventh depreciation group is property with a useful life of over 15 years up to 20 years inclusive;

The eighth depreciation group is property with a useful life of over 20 years up to 25 years inclusive;

The ninth depreciation group is property with a useful life of over 25 years up to 30 years inclusive;

The tenth depreciation group is property with a useful life of over 30 years.

The useful life of a fixed asset is the period (number of months) during which the company expects to use the fixed asset and receive economic benefits from it.

Determination of useful life by depreciation group

Note that the lower limit of each depreciation group begins with the phrase “above,” and the upper limit of each depreciation group ends with the phrase “inclusive.”

This means that, for example, for the third group, the lower limit is 37 months (3 years and 1 month), and the upper limit is 60 months (5 years).

Depreciation groups establish the interval of useful life.

So, for example, group 5 includes objects with a useful life of over 7 years up to 10 years inclusive.

It should be noted that within this interval it independently determines the specific period of each object.

So, paragraph 1 of Art. 258 of the Tax Code of the Russian Federation indicates that “The useful life is determined by the taxpayer independently on the date of commissioning of this item of depreciable property in accordance with the provisions of this article and taking into account the Classification...”.

OS classification

The useful life of an object of depreciable property is determined by the taxpayer independently on the date of putting the fixed asset into operation in accordance with the provisions of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets.

OS classifications are a table in which for each group the name of the OS included in it and the corresponding code of the All-Russian Classifier of Fixed Assets (OKOF) are indicated.

Currently, the Classification is a table consisting of three columns, the first of which indicates the OKOF code, the second column - the name of the OS, and the third column contains “Notes on OS names” (where exceptions or additional explanations may be indicated) .

Within the depreciation groups, fixed assets are grouped into subgroups - Machinery and equipment, Transport vehicles, Structures and transmission devices, Buildings, Dwellings, Perennial plantings, Working livestock.

Let us note that tax legislation does not establish for the purposes of calculating depreciation the unconditional application of the maximum useful life.

Thus, according to the rules of paragraph 3 of Article 258 of the Tax Code of the Russian Federation, the taxpayer classifies fixed assets into one of ten depreciation groups.

At the same time, the OS Classification provides for the useful life of objects in the range of minimum and maximum values.

Thus, the Tax Code of the Russian Federation does not oblige the company to establish exactly the maximum permissible useful life of an asset.

Procedure if the OS object is not in the classification

Not all types of fixed assets can be found in the OS Classification.

In this case, you should look at the OS code in OKOF and determine the depreciation group according to this code.

If the object is not indicated in the OKOF, then to establish its useful life, you should use its technical documentation or the recommendations of the manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation).

In the absence of such information, to resolve the issue of determining the useful life of a fixed asset, you should contact the Ministry of Economic Development of Russia.

Useful life of used fixed assets for profit tax purposes

If a used asset was purchased, then the depreciation rate for this property for the purpose of applying the straight-line depreciation method is determined taking into account the useful life established in the usual manner, minus the number of years (months) of its operation by the previous owners.

When applying the non-linear method, the depreciation rate does not depend on the specific useful life of the asset, but on the depreciation group to which it belongs.

In this case, purchased used fixed assets are included in the depreciation group (subgroup) in which they were included from the previous owner.

If the period of actual use of the OS by the previous owner turns out to be equal to the period determined in accordance with the Classification, or exceeds this period, then the company has the right to independently determine the useful life, taking into account safety requirements and other factors (clause 7 of Article 258 of the Tax Code of the Russian Federation) .

Thus, the norms of the Tax Code of the Russian Federation give organizations the right to independently decide which procedure for determining the useful life of used fixed assets should be applied.

Along with this, the organization must document the depreciation group to which the previous owner assigned the property.

These can be acts of acceptance and transfer of fixed assets, drawn up according to forms independently developed by the transferring party or according to unified forms N OS-1 or N OS-1a, documents tax accounting the transferring party or any other documents confirming the useful life of this property and, accordingly, the depreciation group (subgroup).

Change in useful life of fixed assets

By general rule the useful life is revised when there is an improvement in the initially established standard indicators of the object based on the results (clause 1 of article 258 of the Tax Code of the Russian Federation; clause 20 of PBU 6/01):

completions;

retrofitting;

reconstruction;

modernization.

At the same time, for tax accounting purposes, the useful life can be increased only within the time limits established for the depreciation group in which the asset was previously included.

Application of the OS Classification in accounting

Let us note that the rule that the specified Classification of fixed assets can be used for accounting purposes from 01/01/2017 was declared invalid.

Therefore, in accounting, when establishing useful lives, the rules established by regulatory acts on accounting should be applied.

So, if an organization independently sets the useful life of fixed assets, guided by the provisions of paragraph 20 of PBU 6/01, then in this case the useful life of fixed assets is determined based on:

the expected life of the facility in accordance with its expected productivity or capacity;

expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system, etc.;

regulatory and other restrictions on the use of the facility (for example, lease term).

The established useful life of fixed assets should be recorded in the fixed assets inventory card (Form No. OS-6).

Still have questions about accounting and taxes? Ask them on the accounting forum.

Depreciation groups: details for an accountant

• On changing the SPI of an asset and transferring it to a different depreciation group

  These objects are classified in the sixth depreciation group. Is it necessary to change the useful life of fixed assets. Property is distributed into depreciation groups in accordance with its terms... 2813000 OKOF), belonged to the sixth depreciation group (property with a useful life... year should be classified as the sixth depreciation group. Thus, in relation to objects...] Classification of fixed assets included in depreciation groups, approved by the Decree of the Government of the Russian Federation dated...

• New classifiers of fixed assets: OKOF and depreciation groups

  Classifications of fixed assets included in depreciation groups. Learn more about the use of new classifiers... Classification of fixed assets included in depreciation groups. Details about the use of new classifiers... Note that the number and names of depreciation groups, as well as those established for them... in the old classification in one depreciation group, according to the new classification can be... included in another depreciation group. Let us remind you that the OS classification is...

• SPI for used property

  SPI established by the buyer within the depreciation group selected by the seller Option 4 Term... SPI established by the buyer within the depreciation group selected by the seller - Actual service life... Tax Code SPI for the corresponding depreciation group, increased by one month; ... and not the period corresponding to the third depreciation group. The judges supported the inspectors, admitting... to independently change the SPI and depreciation group in case of an error in the previous one...

• Depreciation bonus as a way of tax optimization

  ... – 7th depreciation groups; no more than 10% - for the remaining depreciation groups (1st, ... are included in operation in depreciation groups at their original cost... the asset belongs to the 4th depreciation group. The useful life is established - ... for 3 - 7th depreciation group in the amount of 30% of the original cost... such objects are included in the corresponding depreciation groups. The formula for calculating the result of sales... The fixed assets belong to the 4th depreciation group. In the same month...

• Fixed assets in depreciable groups and establishment of personal investment information: what documents to use?

  It is known that an error in determining the depreciation group of an asset is an unjustified reduction in the useful life... of vehicles belonging to the fifth depreciation group. It is important that on the inspection side... should be assigned to the fifth depreciation group with a useful life exceeding... documents can be used in determining the depreciation group and in relation to other types... accounting after reconstruction - to the seventh depreciation group. The inspection indicated an understatement of tax...

• Frame building with sandwich panels: useful life

  Read more in the article. To which depreciation group should prefabricated buildings representing... be included? The main disputes revolve around two depreciation groups - the seventh and tenth, which... objects named in the tenth depreciation group Resolution of the Moscow Region AS of 10 ... corresponding to objects included in the seventh depreciation group. However, modern buildings are durable... objects should be classified in the tenth depreciation group and the useful life should be established...

• Tax accounting for partial liquidation of fixed assets

  Within the framework of the total balance of the corresponding depreciation group (subgroup), since by virtue of p... it excludes this object from the composition of the depreciation group (subgroup) without changing its... year. The object belongs to the seventh depreciation group (property with a useful life... within the total balance of the corresponding depreciation group. This conclusion follows from the letters... continues to be written off in the total mass of the depreciation group. A few years earlier, the financial department...

• Explanations from the Ministry of Finance on the use of OKOF

  Fixed assets included in depreciation groups, approved by the Decree of the Government of the Russian Federation... that the number and names of depreciation groups in the updated classification remained the same... the old classification in one depreciation group, according to the new classification can... With the OS classification, it is advisable to choose a depreciation group with longest useful life... included in different depreciation groups, it is advisable to choose the depreciation group with the longest useful life...

• How to determine depreciation rates for purchased used assets

  Depreciable property) is distributed among depreciation groups. The organization carries out such distribution... The Russian taxpayer does not have the right to change the depreciation group established by the previous owner. Between... fixed assets are unreasonably assigned to depreciation groups that do not correspond to the actual... useful use of objects and their depreciation groups. Let's add: the chances of challenging... the previous owner incorrectly set the depreciation group (based on the useful life...

• Income tax disputes (Practice of the Supreme Court of the Russian Federation for 2018)

  Their technical characteristics correspond to the tenth depreciation group with a useful life of 30... the inclusion of disputed objects in the seventh depreciation group resulted in an overestimation of the amount of the depreciation bonus... named, therefore, their inclusion in the depreciation group is carried out based on the useful life... 22 years , which corresponds to the eighth depreciation group. Determination dated June 29, 2018...

• We buy a car on lease. Attention: finance lease!

  The useful life determined according to the depreciation group of the property, if after the end of the contract... the bus was assigned to the fourth depreciation group with a useful life of 84..., if they are not assigned to depreciation groups from the first to the third. Method... in general procedure based on depreciation groups. For tax accounting purposes, the cost...

• Property tax reporting in 1C: Accounting 8, rev 3.0

  Office furniture assigned to the third depreciation group, which as a result of the reorganization is transferred... OS with the first or second depreciation group, then you are in luck, so... the benefit is automated, you just need to select the depreciation group in the OS card. If the benefit... then it belongs to the fourth depreciation group, it is accepted for accounting... accounting in the asset accounting card. Depreciation group in the asset accounting card. ... property with depreciation groups 1 and 2 is not subject to taxation according to...

• Air conditioners as fixed assets: accounting and reflection of expenses

  Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated... No. 1 (hereinafter referred to as the Classification), into depreciation groups from the first to the ninth, period... the longest period established for the specified depreciation groups, and included in the tenth depreciation..., household air conditioners belonged to the third depreciation group with a maximum useful life...

• Sports and fire pits: organization and accounting

  OKOF belongs to the 2nd depreciation group with a useful life from... .20.900 - to the 6th depreciation group with a useful life over... belonging to one or another depreciation group and the useful life will be... by their own codes OKOF and established depreciation groups. But with Changes 3/2017, the codes... of property to one or another depreciation group affect the average annual cost of property...

• Do I need to pay transport tax and property tax on a car trailer?

  To the first or second depreciation group in accordance with the Classification of fixed assets... to the first or second depreciation group in accordance with the Classification of fixed assets... included in depreciation groups. They are still not recognized... The classification of fixed assets included in depreciation groups, approved by a resolution of the Government of Russia from... movable property belonging to the fifth depreciation group, we come to the conclusion that in...

Everyone has heard the word “depreciation” one way or another, but many underestimate the importance of this concept and do not understand the essence of the depreciation process.

Depreciation is vital to preserving the capital of a business. By constantly contributing funds to the depreciation fund, the enterprise, after the complete write-off of the object, uses it to update the OS.

Thus, the price of the final product consists of the following elements:

• cost of raw materials;
• production cost;
• wage fund;
• marketing costs;
• other expenses (mark-up + depreciation of fixed assets).

Depreciation is charged monthly as a small percentage of any business assets that may be subject to aging or wear and tear.

In other words, depreciation is the most effective way to freeze a company's financial and other assets.

Determination of depreciation charges

The main question that worries the management of any company is how much is needed Money make monthly contributions to replenish the depreciation fund.

The amount of deductions directly depends on two important elements: the depreciation rate and how much money was spent on purchasing the object (its initial cost).

The depreciation rate is a small percentage of the original cost of the property.

Calculated using the following formula:

On = [(First - Comp + W) / (First * D)] * 100%, Where

First– initial or primary cost of fixed assets;

Composition— the value of the object at the time of liquidation;

Z– costs of dismantling the facility and other costs incurred by the enterprise in connection with liquidation;

D– period of use of the object.

After you have purchased equipment or other fixed assets and placed it on the balance sheet of the enterprise, the question arises - when to start depreciation?

Everything is extremely simple: if you bought equipment in March, then we start deductions in April; if you purchased it in September, then, accordingly, we begin to deduct in October. That is, to put it in standard terms, deductions are made from the 1st day of the next month after purchase.

The situation is similar with the completion of depreciation payments. We removed or liquidated the facility in July - we have not deducted anything since August.

Another important point worth remembering: if an asset undergoes reconstruction or a decision is made to freeze it for a period exceeding 90 days, depreciation deductions are suspended.

Functions of depreciation

Depreciation is one of the elements of production costs, which is included in the cost of production. They cannot be called the most important and vital in the activities of the enterprise.

But, with a successful choice of depreciation method, a company can save a little on taxes in the initial years of using equipment, minimize inflationary losses and update the OS as quickly as possible.

Although, this technique has its pitfalls: such an accelerated method of calculating depreciation will lead to an increase in the cost of manufactured products.

Determining the useful life of an object

The operating time of a fixed asset item is determined by classification, by technical specialists in agreement with the accountant.

Useful use time can be considered the time during which you use equipment or another OS object in your business activities. In other words, this is the shelf life of the equipment.

To streamline, the government has created a classifier that identifies ten main groups of operating systems with a useful life from 1 year to 30 years or more.

It happens that a fixed asset object is not in this list of main groups. Then, to understand how long it can be used, adhere to the technical data sheet or description.

Also, it is not such a rare situation when enterprises rent an OS. In this case, the obligation to classify the object into the appropriate group remains on the party that should take this object into account under the terms of the leasing agreement.

For some groups of fixed assets, the useful life directly depends on the amount of products in physical terms that were produced using them.

Methods for calculating depreciation

After you have decided what depreciation is, when to start it and, in general, why it is needed, you should ask yourself: how exactly to make depreciation deductions.

There are not so many methods for calculating the amount of depreciation charges - there are only 4 of them, but they are fundamentally different from each other:

• linear;
• reducing balance;
• sum of year numbers;
• industrial.

Linear method

This method can be safely called the simplest and does not contain any pitfalls. According to its basic rules, the amount of money that will be credited to the depreciation fund every month does not change.

To calculate the amount of accruals, two main elements are needed: the depreciation rate and the amount of money that was spent on acquiring the object (its initial cost).

The depreciation rate is calculated as a percentage of the initial cost, which was evenly spread over the entire life of the equipment:

At = 100% / Useful life

The amount of depreciation charges for the year (A year) will be equal to:

Agod = (First * On)/100%

Having the amount of money to be deducted for the year, you can easily calculate the amount of monthly income to the depreciation fund:

Ames = Agod/12

Reducing balance method

This method is not as simple as the previous one, but it is still unlikely to cause many problems if you study the main points.

Also, as before, to calculate the amount of deductions, you need to know two values: the depreciation rate and the amount of money that was spent on the purchase of the object.

The difference is that a coefficient (usually equal to 2) is applied to the depreciation rate, which increases fixed depreciation expenses, and from the second year, not the initial, but the residual cost of the equipment is used.

Agod = (Composition * Na * K) / 100%

Another point that you definitely need to pay attention to and remember: if the residual value of the asset is 1/5 (i.e. 20%) of the initial cost, then depreciation should be calculated as the ratio of the residual value to the number of remaining months of operation.

Sum of year numbers method

This calculation method is also called the cost transfer method by summing up the years of operation of an asset. Its main difference from other methods is that the depreciation rate is not used in the calculation.

To calculate how much money will go to the depreciation fund per year, you only need to know the primary cost and “shelf life” of the equipment.

Agod = First*D/∑ number of years of useful life

Production method

The name of this method immediately suggests its specificity. It gained its popularity when calculating depreciation charges for motor vehicles, where one of the main indicators was the mileage of the car.

In other words, production method directly depends on the amount of products in physical terms that were produced using depreciable equipment or other fixed assets.

A = (Ofact – Composition)/Oplan, Where

Ofact– the amount of products that have already been produced using this equipment (km, pcs., t);

Oplan– the quantity of products that is planned to be produced using this equipment (km, pcs., t).

Comparison of methods

Each method has its own specifics and certain conditions for use. The uniform accumulation of funds for updating OS objects is considered the most common among enterprises.

But if the shelf life of the equipment is long, the deductions will be quite small, and given high inflation, after complete write-off, the accumulated amount is unlikely to cover at least half the cost of updating the OS.

If the most important thing is the volume of production, then the production method should be taken into account. Especially when writing off vehicles.

The reducing balance method is a bit ambiguous. After all, on the one hand, the depreciation fund accumulates faster, but on the other hand, wear and tear grows at the same speed. But at the same time, you can get small savings due to a large reduction in the cost of equipment.

This method is quite relevant if it is necessary to minimize inflationary losses and quickly update the OS.

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 seeking to bring accounting and tax data closer together choose linear method 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 accounting policy(Clause 7 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);
• the actual volume of products (work) produced using this facility during the 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 >>>

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

Basic Concepts

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

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

The following property is not subject to depreciation:

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

Depreciation can be moral and physical.

Economic meaning of depreciation

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

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

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

Depreciation methodology

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

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

In practice, two types of methods are often used:

• regressive methods;
• proportional methods.

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

Proportional methods include:

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

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

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

As a result, you can get the depreciation amount.

The uniformly rectilinear method has a number of advantages:

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

But there are also some negative points:

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

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

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

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

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

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

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

Depreciation rate - essence

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

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

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

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

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

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

Depreciation rate: calculation formula

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

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

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

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

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

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

Useful life

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

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

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

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

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

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