Depreciation is the gradual transfer of costs incurred for the purchase or construction of fixed assets to the cost of the finished product. In other words, it compensates cash that were spent on the construction or purchase of property.

Depreciation deductions are made over a long period - throughout the entire time of the practical operation of the property: from putting it on the balance sheet of the enterprise in connection with its commissioning to deregistration. The procedure for depreciation charges is approved by Article 259 of the Tax Code of the Russian Federation.

There are four methods for calculating depreciation, one of which is linear, the rest are non-linear. Due to its simplicity, the linear method is the most widely used in practice.

Straight-line method of depreciation of fixed assets

The straight-line method of depreciation involves writing off the cost of a fixed asset in the same proportional parts throughout the entire period of its use.

What objects does it apply to?

Each organization has the right to independently choose the method of writing off depreciation.

Objects of fixed assets are divided into 10 depreciation groups depending on the period of their operation. Without fail, the straight-line method of depreciation must be applied to buildings, structures and transmission devices belonging to three groups:

• Group VII - objects with a period of operation of 20-25 years;
• XI group - objects with a period of operation of 25-30 years;
• X group - objects with a period of operation of more than 30 years.

For the rest of the objects, it is allowed to apply any method of depreciation at the choice of the organization, fixed in the order on accounting policy.

The straight-line method of depreciation can be used both for new property and for objects that were previously in use (operation).

IMPORTANT! Until recently, the chosen depreciation principle could not be changed to another throughout the entire period of deductions for this object. From January 01, 2014, the organization has the right to make the transition from the non-linear method to the linear one once every five years. For the reverse transition - from linear to non-linear - there are no time limits, it is allowed to do this at any time, after amending the provision on the accounting policy of the enterprise.

Video - methods for calculating depreciation of fixed assets:

How to calculate the depreciation of fixed assets using the straight-line method

To determine the amount of monthly depreciation deductions in a linear way, it is necessary to know the primary cost of the object, its operational life and calculate the depreciation rate.

1. The primary cost of the object

The basis for the calculation is the primary cost of the object, which is calculated by summing up all the costs of its purchase or construction. If a revaluation of the value of the property was carried out, then such an indicator as the replacement cost is used for the calculation.

2. Operating period

The operating period is established by studying the classification list of fixed assets, differentiating them into depreciation groups. If the object is not recorded in the list, then the period of its operation is assigned by the organization depending on:

• predicted time of use;
• expected physical wear;
• expected operating conditions.

3. Depreciation rate formula

The annual depreciation rate is expressed as a percentage of the primary (replacement) value of the property and is calculated using the formula:

K \u003d (1: n) * 100%,

where K is the annual depreciation rate;

n is the service life in years.

If you need to find out the monthly depreciation rate, then the result is divided by 12 (the number of months in a year).

4. Formula for calculating depreciation

With the straight-line depreciation method, the calculation formula is:

A \u003d C * K / 12,

where A is the amount of monthly depreciation;

C - the primary cost of the property;

K - depreciation rate calculated according to the formula in the 3rd paragraph.

Depreciation order

Equal depreciation is based on general rules works of depreciation deductions, namely:

• it is necessary to charge depreciation from the 1st day of the month following the month of putting this property on the balance sheet of the enterprise;
• make depreciation charges regardless of financial results;
• make depreciation deductions every month and take them into account in the corresponding tax period;
• the grounds for suspension of depreciation deductions are considered to be the conservation of the object for a period of 3 months or its long-term repair (more than a year). Deductions are renewed immediately after the return to service;
• depreciation deductions cease from the 1st day of the month following the month of write-off for depreciation, withdrawal from the balance sheet or loss of ownership of this property.

Advantages and disadvantages of the linear method

Main advantages straight line depreciation method:

• Ease of calculation. The calculation of the amount of deductions must be made only once at the beginning of the operation of the property. The amount received will be the same for the entire period of operation.
• Accurate accounting writing off the value of the property. Depreciation deductions occur for each specific object (unlike non-linear methods, where depreciation is charged on the residual value of all objects of the depreciation group).
• Equal transfer of costs at cost. With non-linear methods, depreciation is greater in the initial period than in the subsequent one (write-off occurs in descending order).

The linear method is convenient to use in cases where it is planned that the object will bring the same profit during the entire period of its use.

Main disadvantages linear method:

The method is inappropriate to apply to equipment subject to rapid obsolescence, since the proportional write-off of its cost does not provide the proper concentration of resources needed to replace it.

Production equipment is characterized by a decrease in productivity with an increase in the number of years of operation. As a result, it will require additional costs for maintenance and repair, due to breakdowns and failure. Meanwhile, depreciation will be written off evenly, in the same amounts as at the beginning of operation, since the linear method does not provide otherwise.

For enterprises planning to quickly update production assets, it will be more convenient to use non-linear methods.

The cumulative amount of property tax over the entire life of the property, to which the straight-line method is applied, will be higher than with non-linear methods.

Example of calculating depreciation using the straight-line method

A fixed asset worth 1,000,000 rubles was placed on the company's balance sheet in March. The accountant determined that its operational life, according to differentiation by depreciation groups, would be 10 years.

The procedure for calculating depreciation using the straight-line method for this example:

• We determine the annual depreciation rate: K \u003d 1/10 * 100% \u003d 10%.
• The monthly depreciation rate will be: 10%/12 = 0.83%.
• Determine the amount of monthly depreciation:

1,000,000 * 10% / 12 \u003d 8333 rubles.

• The amount of depreciation deductions for the year of operation is:

1,000,000 rubles / 10 years = 100,000 rubles.

Thus, using the straight-line method, depreciation must be charged from April in the amount of 8333 rubles per month.

Depreciation of used property

Often, objects that were in use fall into the disposal of the organization, for example:

• objects purchased in not new condition;
• property received as a contribution to the authorized capital;
• fixed assets transferred to the enterprise on the basis of succession after the reorganization.

The scheme and procedure for accruing depreciation on a straight-line basis for such objects will be the same as with new property. The only difference for used property, plant and equipment is the calculation of the useful life. In order to determine it, you need to subtract the number of years (months) of its actual use from the service life established by the previous owner.

conclusions

The straight-line method of depreciation assumes that the physical depreciation of property occurs evenly throughout the entire operational period. This mainly applies to stationary structures, which do not wear out and become obsolete as quickly as equipment.

Let's take a look at the concept of depreciation. Here you will learn how to calculate the depreciation of fixed assets. Starting from 2002 and up to the present day, in accounting there are the following depreciation methods: straight-line method of depreciation, declining balance method, method in proportion to the volume of output, as well as the method by the sum of numbers of years of the period beneficial use. In the article, we will analyze these 4 methods for calculating depreciation with examples.

The calculation of depreciation deductions for fixed assets involves the use of the initial or residual value and the depreciation rate of fixed assets. The initial cost is the cost at which the object is accepted for accounting upon receipt by the enterprise. Read more about the receipt of fixed assets. The residual value of fixed assets is the difference between the original cost and accrued depreciation.

The general formula for calculating depreciation:

Cost (initial or residual) * depreciation rate / 100%.

Calculating the rate is very simple, for this you need to divide the entire depreciation (taken as 100%) by. Then you can calculate the amount of depreciation for the past year, that is, multiply the initial cost by the rate and divide by 100%. How to calculate depreciation per month? To do this, it remains only to divide the amount received by the previous action by the number of months in a year.

OPF depreciation. depreciation rates.

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

Depreciation - this is the reimbursement of the cost of depreciation of the fixed assets by including them in production costs throughout the entire period of use of the fixed assets (depreciation deductions for full restoration, i.e., renovation - simple reproduction). Depreciation is carried out for the purpose of full replacement (recovery) of fixed assets when they are disposed of.

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

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

established service life, cost, operating conditions, etc.

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

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

1) all non-permanent property with a useful life of 1 to 2 years inclusive;

2) 2 - 3 years;

3) 3 - 5 years;

4) 5 - 7 years;

5) 7 - 10 years;

6) 10 - 15 years;

7) 15 - 20 years;

8) 20 - 25 years;

9) 25 - 30 years old;

10) over 30 years.

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

The selected depreciation method is fixed in accounting policy for the purposes of accounting and tax accounting.

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

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

1. Accrued depreciation of fixed assets

D 20,23,26,44 K 02

2. Revaluation (revaluation) of depreciation was made

3. Revaluation (markdown) of depreciation was made:

4. Depreciation written off: D02 K01-B

5. Depreciation accrued: D 010 K -

Depreciation is calculated using one of the following methods:

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

A \u003d Sp * At / 100%, where A is the monthly (annual) amount

depreciation, rub.

Cn - initial cost of fixed assets

(balance sheet), rub.

The depreciation rate for each object is determined by the formula

Na \u003d 1 / N * 100%, where N is the useful life of the OS (in months),%

Depreciation rate: Na = 1/N * 100%

On \u003d 1/5 * 100% \u003d 20%

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

Depreciation charges for the year:

A \u003d Cn * On / 100%

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

Depreciation deductions per month: 52,000:12=4333 rubles.

or A \u003d Sp * On (month) / 100%

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

2) Nonlinear method involves a monthly reduction in depreciation deductions.

a) decreasing balance method (basic)

Calculated according to the formula:

A \u003d Co * At / 100%, where Co is the residual value of the fixed asset at the beginning

month, rub.

The depreciation rate is determined by the formula:

Na \u003d 2 / N * 100%, where N is the useful life of the OS (in months),%

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

Ames \u003d Sat / N, where Sat is the cost of the OS base, rub.

N is the number of months in operation until the end

useful life

m decreasing balance method (2nd option)

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

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

Example: OS cost - 260,000 rubles.

The useful life is 5 years.

Acceleration factor - 2

Annual depreciation rate - 20%

In the 1st year of operation:

A \u003d Cn * (On * k) / 100%,

where A is the annual depreciation amount, rub.

Cn - the cost of fixed assets initial (balance sheet), rub.

k - acceleration factor

A \u003d 260,000 * (20% * 2) / 100% \u003d 260,000 * 40% / 100% \u003d 104,000 rubles.

In the 2nd year of operation:

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

Comp = 260,000-104,000 = 156,000 rubles.

A \u003d 156,000 * 40% / 100% \u003d 62,400 rubles. in a year.

In the 3rd year of operation:

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

Comp = 156,000-62400 = 93,600 rubles.

A \u003d 93,600 * 40% / 100% \u003d 37,440 rubles. in a year.

In the 4th year of operation:

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

Comp. \u003d 93 600-37 440 \u003d 56 160 rubles.

A \u003d 56,416 * 40% / 100% \u003d 22,464 rubles. in a year

In the 5th year of operation:

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

Comp. = 56 160-22 464 = 33 696 rubles.

A \u003d 33,696 * 40% / 100% \u003d 13,478.4 rubles. in a year

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

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

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

Example: OS cost - 260,000 rubles.

The useful life is 5 years.

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

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

260,000*5/15=86,666.67 rubles

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

The amount of depreciation charged will be:

260,000*4/15=69,333.33 rubles

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

260,000*3/15=52,000 rubles

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

260,000*2/15=34,666.67 rubles

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

260,000 * 1/15 \u003d 17,333.33 rubles.

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

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

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

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

In the reporting period, the car's mileage was 8,000 km.

The amount of depreciation for this period will be:

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

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

400,000 km. * (65,000 rubles / 400,000 km.) \u003d 65,000 rubles.

3. Evaluation of the effectiveness of the use of fixed assets in vehicles.

1) Return on assets - an indicator that reflects the amount of income attributable to 1 rub. OPF cost.

a) In value terms:

Fo \u003d D / Csg, where Fo - capital productivity, rub

D - the amount of income

Ссг is the average annual cost of OPF, rub.

b) In kind:

Fo \u003d Q / Csg, where Q is the number of products (works, services)

2) Capital intensity is an indicator of the return on capital productivity, it characterizes the cost of OPF attributable to each ruble of income.

a) In value terms:

Fe \u003d Csg / D \u003d 1 / Fo

b) In kind

Fe \u003d Csg / Q \u003d 1 / Fo (Q)

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

Fv \u003d Csg / N, where N - average headcount ATP workers, i.e. number of persons.

4) Profitability OF - shows how much profit (balance sheet or net) falls on 1 rub. OPF.

Rof \u003d Pbal / Csg * 100%, where Pb - balance sheet profit

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

Except listed indicators, the following coefficients are used to assess the use of BPF in vehicles:

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

Kint \u003d Wf / Wp, where Wf is the actual amount of work performed per unit of time.

Wp - the planned amount of work per unit of time

Kint \u003d Wf / Wmax, where Wmax is the maximum amount of work for the same time.

2) Extensive load factor, i.e. extensive use of OF - determines the loading of the BTF over time.

Кext \u003d Tf / Tv, where Tf is the time actually worked by the BPF per shift (month, year, hour)

TV - possible (normative) operating time of the BPF per shift, hour.

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

3) Integral loading coefficient of the BFA - determines the loading of the BFA in terms of time and power.

Kinintegr = Kint * Kext

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

Kcm \u003d Ms / M, where Ms is the number of workers worked in all shifts

machine shift

M is the number of installed equipment.

In some enterprises, the following coefficients are also determined:

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

Cob \u003d Sp / Sk, where Sp is the cost of the OPF, newly commissioned for reporting period, rub.

Ск is the cost of OPF at the end of the reporting period, rub.

2) Retirement rate - determines the need to replenish the OPF.

Kv \u003d Sv / Sn, where Sv is the cost of retired OPF for

reporting period, rub.

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

period, rub.

3) Depreciation coefficient - reveals the degree of depreciation of the BPF

Ki \u003d Av / Sk, where Av are depreciation deductions for

full recovery, rub.

Sk - cost of OPF at the end of the reporting period

period, rub.

4) Suitability coefficient - characterizes the degree of suitability

Kg \u003d 1 - Ki, where Ki is the wear factor

Depreciation of the fixed assets is the reimbursement of the cost of depreciation of the fixed assets by including them in production costs throughout the entire period of operation of the fixed assets (depreciation deductions for full restoration or renovation - Av).

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

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

Methods for calculating depreciation rates and amounts for rolling stock (PS)

The following notation is used in the formulas:

C 0 - the residual value of the car, rubles;

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

L A - depreciation mileage of the car, km;

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

The amount of depreciation is determined by three methods: uniform, uniformly accelerated and accelerated. The uniform method for determining the amount of depreciation is focused on the uniform physical and obsolescence of fixed assets.

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

Currently, uneven depreciation is applied, in which most of the cost of fixed assets is included in production costs in the first years of operation. For example, in the first year - 50%, the second - 30%, the third - 20%. This allows the enterprise in the conditions of inflation to quickly recoup the costs incurred and direct them to further updating the OF.

4. Evaluation of the effectiveness of the use of OF on vehicles.

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

To assess the effectiveness of the use of fixed assets in vehicles, indicators of capital productivity, capital intensity, capital-labor ratio and profitability of fixed assets, as well as various coefficients, are used.

1. return on assets- an indicator that reflects the amount of income attributable to 1 rub. OPF cost.

a) In value terms:

Fo \u003d D / Csg, where Fo - capital productivity, rub.

D - the amount of income, rub.

Ссг is the average annual cost of OPF, rub.

b) In kind:

Fo \u003d Q / Csg, where Q is the number of products (works, services)

2.capital intensity- an indicator of the return on capital productivity, it characterizes the cost of OPF attributable to each ruble of income.

A) In value terms:

Fe \u003d Csg / D \u003d 1 / Fo, where Csg is the average annual cost of the OPF, rub.

b) In kind

Fe \u003d Csg / Q \u003d 1 / Fo (Q)

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

Fv \u003d Csg / N, where N is the average number on the list

MODULE 2.4. DEPRECIATION OF FIXED ASSETS

Depreciation of fixed assets, reflected in accounting, accumulates over the entire period of their service in the form of depreciation deductions on depreciation accounts. In each reporting period, the depreciation amount is written off from the depreciation accounts to the accounts for accounting for production costs. Together with the proceeds from sold products and services, depreciation is credited to the current account of the enterprise, where it is accumulated. Depreciation deductions are spent directly from the current account to finance new capital investments in fixed assets.

Depreciation- this is a systematic process of transferring the value of the means of labor as they wear out to the product produced with their help. Depreciation is a monetary expression of the physical and obsolescence of fixed assets. The amount of depreciation accrued during the operation of fixed assets should be equal to their original (replacement) cost.

Objects for depreciation are fixed assets that are in the organization on the basis of ownership, economic management, operational management.

Depreciation is not charged for the following types of fixed assets:
· for fixed assets received under a donation agreement and free of charge in the process of privatization;
housing stock (except for objects used to generate income);
objects of fixed assets, consumer properties of which do not change over time ( land and natural resources).

Depreciation policy is an integral part of the economic policy of any state. By setting the depreciation rate or useful life, the procedure for calculating and using depreciation charges, the state regulates the pace and nature of reproduction in industries.

Useful life is the average service life of objects of this type.

Depreciation rate- this is the annual percentage of reimbursement of the cost of fixed assets established by the state.

In Russia, uniform depreciation rates are used to calculate depreciation. The depreciation rate is determined for each type of fixed assets.

The depreciation rate for full recovery is calculated by the expression

Where H V- annual depreciation rate for full recovery; WITH perv- the initial cost of fixed assets; L– salvage value of fixed production assets; D- the cost of dismantling liquidated fixed assets and other costs associated with liquidation; TA- useful life.

Depreciation rates are differentiated by groups and types of fixed assets. They also depend on the conditions in which fixed assets are operated.

So, for buildings they range from 0.4 to 11%, for power and working machines and equipment from about 3 to 50%, for heat exchangers in the production of plastics with a non-aggressive environment - 6.7%, for the same devices used in production of plastics with aggressive environment - 10%.

The depreciation rate is related to the useful life of an item of property, plant and equipment. We can assume that the useful life is the reciprocal of the depreciation rate.

During the useful life of an item of fixed assets, the accrual of depreciation deductions is not suspended, except when they are under reconstruction or modernization by decision of the head of the organization. Depreciation is also suspended for fixed assets transferred by decision of the head of the organization for conservation for a period of more than three months.

Depreciation from the cost of newly received fixed assets begins on the first day of the month following the month of their receipt. For retired fixed assets, depreciation is terminated from the first day of the month following the month of their disposal.

Test control

Any enterprise has on its balance sheet property used for production and administrative purposes. During operation, it undergoes natural wear and tear: furniture, appliances, industrial, commercial, office equipment, vehicles and other fixed assets lose their original characteristics over time, become obsolete, their technical condition deteriorates, and, consequently, their cost decreases.

When property is entered into accounting records, it is assigned a certain value in monetary terms, initially equal to the purchase price, and, of course, it must be regularly adjusted downward. To do this, the accounting department writes off part of the cost of fixed assets, which is called depreciation.

What fixed assets are depreciable?

Depreciable property includes tangible and intangible assets that belong to the enterprise on the right of ownership or possession, are used to make a profit (production, provision of services and works) for more than 12 months and have an initial value of more than 40,000 rubles.

Thus, depreciation of fixed assets is applied to the following groups of assets:

• premises, buildings, communications, engineering networks;
• equipment, devices;
• mechanized and hand tools, work equipment;
• office equipment, furniture;
• vehicles;
• breeding stock, working animals;
• planting of perennial agricultural crops;
• intangible assets (intellectual property).

Land plots and other Natural resources, construction in progress, stock market instruments, art objects, fixed assets received as a gift or acquired through targeted subsidies.

Depreciation rules

We list the basic rules for calculating depreciation:

1. Upon receipt of property, it is necessary to make depreciation deductions from it, starting from the first day of the month following the month the object was put into operation.
2. They finish accruing depreciation on the first day of the month after the full repayment of the value of the property or its write-off from the balance sheet.
3. Depreciation should be suspended for property mothballed for 3 months or more; sent for major repairs, reconstruction for a period of more than a calendar year.
4. Depreciation does not depend on the financial performance of the enterprise for the reporting period and should be reflected in accounting this period.
5. Depreciation amounts are calculated by accumulating on a special account in the amount of 1/12 of the annual depreciation rate on a monthly basis.
6. Housing facilities, external amenities, property of non-profit organizations are depreciated at the end of the year by taking into account the accrued depreciation amounts on the off-balance account “Depreciation of fixed assets”.

Useful life and depreciation groups of property, plant and equipment

Depending on the useful life of fixed assets, property is divided into depreciation groups (see table). IN tax accounting apply the grouping provided for by the Tax Code of the Russian Federation, and the setting of the depreciation period in accounting most often coincides with it.

The full classification of fixed assets by their useful life is contained in the Decree of the Government of January 1, 2002, from the moment of its publication, additions and exclusions of certain property objects take place periodically. Here is an approximate list of objects of depreciation groups in accordance with the current version of the document.

The depreciation period for property that does not fall under the classification is determined by the enterprise independently when it is put on the balance sheet, based on the estimated time during which the object will bring economic benefits. When installing, an organization may be guided by such factors as the intensity of use of property, the influence of aggressive environmental factors that can accelerate physical wear. As the material assets are used, this period may be revised, for example, if there has been an improvement in the technical condition due to modernization, reconstruction.

Methods and norms for calculating depreciation for tax purposes

Tax legislation provides for 2 methods of depreciation calculation:

1. Linear method - involves accrual for each object separately. Regardless of the accepted accounting policy this method is mandatory applied to buildings and structures, intangible assets, transfer funds from depreciation groups No. 8 - 10. Depreciation by the straight-line method is charged on the initial cost of the asset.
2. The non-linear method calculates depreciation not for single objects, but for groups. The basis of calculations is the residual book value of property included in a certain group of fixed assets.

The enterprise itself chooses the method that will be applied to all depreciable objects, and can switch from the non-linear to the linear method once every five years, from the beginning of the tax year.

The calculation of the write-off amount is based on the concept of depreciation rate.

At linear way The depreciation rate is calculated as a monthly percentage of the original cost of the property:

K=1/n * 100, where

K - depreciation coefficient;

n is the useful life of the object in months.

Depreciation rates for each group at non-linear accrual Art. 259.2 of the Tax Code of the Russian Federation:

Methods of accounting depreciation

• linear;
• reducing balance method;
• write-off of cost based on the sum of years of useful life;
• production method.

Depreciation on an item must be written off in the same way throughout its useful life.

Linear cushioning

With the straight-line method, depreciation is calculated on the initial cost of fixed assets, which is determined in accordance with Art. 257 of the Tax Code of the Russian Federation, as the sum of the costs of their purchase, transportation, installation, commissioning and other work necessary to start operation.

The amount of depreciation is defined as:

A \u003d St * K, where

A - the amount of depreciation for the month;

St - the initial cost of the fixed asset;

K is the depreciation rate.

Example: an organization acquired property in the amount of 120,000 rubles, its useful life is 5 years. Accordingly, the monthly depreciation rate will be 1.66%, and the annual rate will be 20%. Thus, the accounting department will write off 24,000 rubles of depreciation for the year.

Depreciation by declining balance

The reducing balance method is based on determining the annual depreciation amount based on the residual value of the property at the beginning of the reporting period. This amount can be adjusted taking into account the acceleration factor allowed for use for a number of high-tech industries and equipment.

For example, an object worth 100,000 rubles has a service life of 5 years. According to the legislation, for this type of property, enterprises can independently set the acceleration factor (no more than 3). In this case, accelerated depreciation for the year will be 40% (annual rate of 20% * acceleration factor 2), the amount of deductions is 40,000 rubles for the first year of operation. In subsequent years, depreciation will be calculated on the residual value of the object.

Write-off method by the sum of the number of years

This method is the calculation of depreciation based on the product of the initial cost of the fixed asset and the annual coefficient. The coefficient in this case is the ratio: the number of years remaining until the end of the life of the object, divided by the sum of the number of years that make up this period. For example, with a useful life of 5 years, the sum of the numbers is 15 (1+2+3+4+5). Thus, in the first year of operation, depreciation will be 5/15 of the value of the property, in the second year - 4/15, and so on until the end of the period.

These are the main depreciation methods used by most organizations. The last method, the so-called production method, has significant differences from the others.

Write-off of cost depending on production volumes

In this depreciation method, the useful life is not presented in years, but in expected production rates. The production method consists in depreciation in proportion to the actual volume of products created, services rendered for the reporting period.

The write-off is made from the residual book value divided by the amount that is expected to be produced over the entire life of the asset. For example, an organization purchased a car for transportation, expecting that during its operation it will travel 400 thousand km. Based on the cost of the car of 800,000 rubles and the mileage for the reporting period of 5,000 km, the depreciation amount will be 5,000*800,000/400,000=10,000 rubles.

Depreciation and intangible assets

If everything is clear with the depreciation of property, then what about intangible assets that are not subject to physical wear and tear and do not always have useful life use?

In fact, many intangible fixed assets have a useful life that can be specified in a license, patent, acquisition agreement, and so on. If such information is not available, useful period use take 10 years or the period of operation of the enterprise, if it is known.
The depreciation of intangible assets is calculated at the residual value, and the methods that are used for this do not differ from the depreciation of property fixed assets. If the activity of the organization is suspended, the write-off of the value of the intangible asset is also temporarily suspended.