Any receipt of an object of fixed assets (PF), whether it be a purchase, free transfer or an acquisition by exchange entails the mandatory determination of a depreciation group, which is assigned based on the useful life of the property. It is during this period that the value of the property gradually becomes part of the company's costs. The accrued depreciation amounts are written off in one of four ways that are relevant for accounting for fixed assets, enshrined in the accounting policy of a particular enterprise.

Depreciation groups

Objects of fixed assets, when registered, are assigned to a specific depreciation group. There are 10 of them in total, they are listed in the OS classification by depreciation groups. The main criterion for combining property units into any of the depreciation categories is the useful life (SLI) of the object. It is determined by enterprises for each OF object, based on the estimated useful period, operating conditions and regulations governing the use of property.

DPI is the main criterion for assigning an asset to one of the presented depreciation groups.

By general rules the organization amortizes the received asset during the FTI, determined by the Classifier (see table). If the company cannot find the object in the list, then the deadline is set based on the specifications of the asset or the manufacturer's recommendations. If the asset is manufactured in the company, then the company's specialists independently develop recommendations confirming the period of effective operation of the property. They are drawn up in any form. This may be an order of the head or another document that defines the STI of the asset. Consider the characteristic features of the property attributable to each depreciation group.

1 and 2 depreciation groups

The first depreciation group includes short-lived assets that wear out over a period of 1 year and 1 month to 2 years inclusive. Basically, these are types of property of the “Machinery and Equipment” category (OKOF 330.28 and 330.32), which combines tools and equipment for various areas of production, the FTI of which does not exceed 2 years.

Second depreciation group(AG) is represented by several types of property:

• Machinery and equipment, incl. office, tunneling, hay harvesting machines, technological equipment for various industries (OKOF codes 330.28);
• Vehicles with OKOF codes 310.29.10;
• production and household equipment (sports facilities 220.42.99);
• perennial plantations (520.00.10).

Assets related to the second AG have a FTI of 2 to 3 years. For example, this is exactly the useful life of the MFP (multifunctional devices) . Therefore, upon receipt of this asset, it is assigned the 2nd AG.

3 depreciation group: useful life

The third depreciation group combines assets, the DTI of which varies from 3 to 5 years. The range of assets depreciating during these periods is noticeably wider in comparison with the two above groups. In addition to the listed types of property, depreciation group 3 contains:

• structures with codes OKOF 220.41.20, operated in various industries;
• cars of different carrying capacity, motor vehicles, pleasure craft, aircraft (OKOF 310.29 and 310.30).

The AG of production equipment includes animal resources, among which, for example, circus or service dogs (510.01.49).

4 depreciation group: useful life

The fourth depreciation group includes assets, the DTI of which is from 5 to 7 years. It includes:

• non-residential buildings (OKOF 210.00.00);
• various structures, wells, power lines, technological pipelines (OKOF 220.41.20 and 220.42).

The section of machines of the 4th depreciation group is represented by various types of communication equipment and measuring instruments (OKOF 320.26 and 330.26), ES devices (330.27), machine tools (330.28; 330.29; 330.30).

The fourth depreciation group includes special vehicles, buses and trolleybuses (310.30).

In addition to the production inventory section, which includes communication equipment (330.26) and medical furniture (330.32), group 4 depreciation is charged on working livestock (510.01) and plant resources (520.00).

5 depreciation group: useful life

Depreciation group 5 covers property with a period of operation from 7 to 10 years. These include:

• non-residential collapsible buildings (OKOF 210.00);
• the category of structures, which includes depreciation group 5, includes structures of energy, petrochemical, metallurgical companies, timber industry, agricultural production and the construction industry, heating networks (OKOF 220.41.20), roads (220.42);
• in the section "Machinery and equipment" the fifth depreciation group includes steam boilers (OKOF 330.25), measuring, navigation equipment, tools and other devices (330.26), steam and gas turbines, cleaning machines (330.28), fire trucks (330.29), laying technician for railways (330.30;
• transport of the 5th depreciation group includes large buses, autotractors with the OKOF code 310.29.

In addition, this group includes cultural plantations (520.00), land improvement costs (230.00), aircraft maintenance equipment (400.00), intellectual property (790.00).

6 depreciation group: useful life

This group lists assets, the FTI of which is from 10 to 15 years:

• in the "structures" section, property with OKOF codes 220.25; 220.41 and 220.42;
• dwellings (100.00);
• machinery and equipment with OKOF codes 320.26; 330.00; 330.25; 330.26; 330.27; 330.28; 330.30;
• sea ​​vessels, railway wagons, electric locomotives, helicopters, aircraft (310.30), containers (330.29).

The sixth depreciation group includes cultivated plantations of stone fruits (520.00).

8 depreciation group: useful life

8 depreciation group combines assets, the effective use of which lasts from 20 to 25 years. For example:

• non-residential buildings of lightweight masonry (OKOF 210.00);
• construction industry facilities, product pipelines, railways (220.41), moorings and piers (220.42);
• communication facilities (330.26);
• cargo and passenger ships, locomotives, wagons, balloons (310.30).

10 depreciation group: useful life

This group includes assets with a service life of more than 30 years. These include non-residential buildings (OKOF 210.00) and residential (100.00), as well as:

• structures not included in other groups (220.00);
• power cables (320.26), floating structures (330.30), escalators (330.28);
• ships and vessels - combined, cruise, floating docks (310.30);
• windbreaks and plantings (520.00).

The fixed assets registered by the company, through depreciation deductions, gradually transfer their considerable value to production costs. Several methods for calculating depreciation have been legally approved, but there are no strict guidelines for the mandatory use of any particular method. However, there are a number of approved Regulations and Instructions that state the recommended version of the formula for calculating depreciation for each specific group from the OS Qualification List.

Depreciation Methods

Based on the theses of the Legislation of the Russian Federation, depreciation property includes equipment, the duration of the productive operation of which exceeds a period of 12 months, and the initial cost is determined by the size of 40 thousand rubles. Earth, Natural resources, objects of unfinished capital construction, securities They do not wear out and therefore are not subject to depreciation.

There are several calculation methods:

• Nonlinear.

Linear way

The linear method is the most common due to its elementary nature and unpretentiousness. At the first stage of work, according to the formula for calculating the depreciation of fixed assets, the depreciation rate is determined:

LAO \u003d 1 / service life in months x 100%

The annual depreciation rate is determined as a percentage.

CAM \u003d PS x NAO / 100%,

where the PS reflects the initial cost of the fixed asset.

On the basis of the calculations obtained, the monthly values ​​​​of the norms and amounts of depreciation are found. According to this method, depreciation is performed directly for each inventory number of property that is registered by the organization.

Depreciation is calculated monthly in equal installments.

The depreciation rate does not change during the entire period of operation of the facility.

Assessment of technological equipment 550 thousand rubles. It belongs to the 4th depreciation group, the period of operation is 84 months (7 years).

Depreciation rate = 100% : 7 = 14.29% per year

Amount \u003d 550,000 x 14.29%: 100% \u003d 78,595 rubles. in year

Depreciation deductions every month = 78595 / 12 = 6550 rubles.

Nonlinear depreciation methods

The non-linear version of depreciation, in turn, is divided into several more areas:

The diminishing balance method is characterized by an accelerated depreciation process, which is based on the terms of the residual value of the property.

UOAO \u003d OS x NAO x KU / 100%,

• OS - residual value;
• KU - acceleration coefficient.

The value of the property is 300,000 rubles. The term of operation is 5 years. The acceleration factor fixed in the accounting policy is 1.5.

Depreciation rate = 100% : 5 = 20%
Depreciation of fixed assets according to the formula of the write-off method based on the sum of numbers of years of the useful life is determined by the formula:

AOCHL \u003d PS x CHLO / CHLPI,

MLO - the number of years left until the end of the service life,

ChLPI - the full useful life of fixed assets.

The initial cost of the fixed asset is 400,000 rubles. The second depreciation group, the service life is 3 years. According to the method of writing off the cost of fixed assets in proportion to the volume of output, works and services rendered, the depreciation calculation formula takes the following form:

AOVP \u003d FOP x PS x / PO,

FOP - the volume of production actually produced for a specific reporting period,

Software - the planned volume of output for the entire useful life of the equipment.

This method of accrual is fixed in the act of acceptance and transfer (OS-1 form).

The initial cost of the car is 430 thousand rubles. Expected mileage 500 thousand km.

PS / expected mileage = 430,000 / 500,000 = 0.86 rubles / km

Wear

During the period of operation, fixed assets are exposed to the external environment and other negative influences, therefore, over time, the moral and physical wear and tear of the equipment used is manifested.

Physical depreciation implies a decrease in the level of the original technical characteristics of fixed assets and depends on many factors:

• The initial state of fixed production assets;
• level of operation;
• The presence of an aggressive environment;
• Degree of skill of service personnel.

The economic essence of obsolescence lies in the fact that production assets depreciate before the end of their service life. The constant development of production leads to obsolescence due to:

• Cheaper production of fixed assets,
• The release of similar equipment with greater productivity.

Up and Down Factors

Businesses can use various ratios that speed up or slow down the depreciation process. The choice of indicators provided for in the Tax Code of the Russian Federation is reflected by firms in accounting policies.

For equipment used in aggressive atmospheres or in conditions of extensive operation, multiplying factors are applicable. When calculating the depreciation of fixed assets according to the calculation formula, multiplying factors are applied in the amounts approved by law.

The organization, at the decision of the head, may apply reducing coefficients. According to the Tax Code of the Russian Federation, special efficiency factors are applied to cars received or leased. For example, minibuses intended for passenger transportation, with an acquisition cost of more than 400 thousand rubles, are depreciated with k=1/2.

All changes regarding the application of additional coefficients are fixed in the accounting policy of the enterprise and are valid for the entire tax period. Recalculation of depreciation of fixed assets according to the calculation formula during the reporting period is not allowed.

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).

Not subject to depreciation land 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 financial results activities 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). AT 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.

Write-off is made from the residual book value divided by the volume that is expected to be produced over the entire life of the fixed 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, 10 years or the period of operation of the enterprise, if known, is taken as the useful period of use.
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.

→

GOVERNMENT OF THE RUSSIAN FEDERATION

ON THE CLASSIFICATION OF FIXED ASSETS,
INCLUDED IN DEPRECIATION GROUPS

(as amended by Decrees of the Government of the Russian Federation of 09.07.2003 N 415,
dated 08/08/2003 N 476, dated 11/18/2006 N 697, dated 09/12/2008 N 676,
dated 24.02.2009 N 165, dated 10.12.2010 N 1011,
dated 06.07.2015 N 674)

PRACTICE #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 a gradual transfer of the value of fixed assets in the process of their operation to the cost of products. Economically, depreciation compensates for the depreciation of fixed assets and ensures their safety in monetary terms. In other words, depreciation - monetary expression of depreciation of fixed assets in the course of their productive functioning.

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

depreciation rate, or depreciation rate , is the ratio of the amount of depreciation deductions to the value of fixed assets (fixed assets), expressed as a percentage.

The most common depreciation method is the straight-line method, in which the depreciation of fixed assets is charged in equal installments throughout their entire service life.

With a linear (uniform) depreciation method, the annual depreciation rate for full restoration (renovation) is determined by the formula:

Because
, then

Where H a - annual depreciation rate, %;

P with- the initial cost of the object of fixed assets, 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 deductions for fixed assets begin from the first month following the month of acceptance of the object for accounting, and are carried out until the full repayment of the value of the object or its write-off from accounting in connection with the termination of ownership or other property right.

Annual depreciation is charged in one of the following ways:

- "linear way" , based on the initial 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 full 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 depreciation amount:

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

O with- residual value of fixed assets ( Os = P with - Wear) rub.,

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

then

The depreciation rate for the reducing balance method is determined by the formula:

For example:

An object 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 depreciation amount: 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 initial 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 life of the object ( T a.ost), in the denominator - the sum of the numbers of years of the object's service life ( Σp) according to the formula:

For example:

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

1) The sum of the numbers of years of service life:

2) 1st year- Annual depreciation rate:

2nd year

Amount of annual depreciation deductions:

3rd year– Annual depreciation rate:

Amount of annual depreciation deductions:

4th year- Annual depreciation rate:

Amount of annual depreciation deductions:

5th year- Annual depreciation rate:

Amount of annual depreciation deductions:

- "by writing off the cost in proportion to the volume of products (works)" , based on the initial cost of fixed assets, the volume of output in physical terms in reporting period and depreciation rates per 1 unit of production (volume of work) for the entire useful life of fixed assets.

The depreciation rate per 1 unit of the estimated volume of products (works) for the entire useful life of fixed assets is determined by the formula:

,

and the amount of annual depreciation 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 1,800 thousand rubles. In the reporting period, the mileage is 5 thousand km. Decision

Depreciation rate per unit of production:

%

Amount of depreciation charges for the reporting period:

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