The depreciation rate is determined based on. How is the depreciation rate calculated and what does the depreciation rate depend on?
. Depreciable property property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer, are used by him to generate income and the cost of which is repaid by means of depreciation is recognized. Depreciable property is property with a term useful use more than 12 months and an initial cost of more than 40,000 rubles.
Not subject to depreciation land and other objects of nature management (water, subsoil, other Natural resources), material production stocks, goods, objects of work in progress capital construction, securities and other property.
Damping property is registered according to original cost , determined in accordance with article 257 of the Tax Code of the Russian Federation, and is distributed according to depreciation groups in accordance with its useful life. The useful life is determined by the taxpayer independently as of the date of commissioning of the depreciable property. Taxpayers have the right to include in the expenses of the reporting (tax) period expenses for capital investment in the amount of no more than 10% (no more than 30% - in relation to fixed assets belonging to the third - seventh depreciation groups) of the initial cost of fixed assets. This benefit does not apply to fixed assets received free of charge. If taxpayers exercise this right, then the corresponding items of fixed assets after their commissioning are included in depreciation groups at their initial cost less depreciation premium. In the case of the sale of these fixed assets within five years from the date of commissioning, the amount of expenses previously taken into account when forming tax base, are subject to restoration and inclusion in the tax base.
Depreciation methods
The Tax Code of the Russian Federation provides for two methods of calculating depreciation:
- linear method;
- nonlinear method.
The depreciation method is established independently for all objects of depreciable property and is reflected in accounting policies for tax purposes. A change in the depreciation method is allowed from the beginning of the next tax period... In this case, the taxpayer has the right to switch from the non-linear method to the linear depreciation method no more than once every five years.
Depreciation is charged separately for each depreciation group (subgroup) using the non-linear depreciation method or separately for each item of depreciable property when the linear depreciation method is applied.
Regardless of the depreciation method established by the taxpayer in the accounting policy for tax purposes, the linear depreciation method is applied to buildings, structures, transmission devices, intangible assets included in the eighth - tenth depreciation groups.
In relation to other objects of depreciable property, regardless of the date of putting the objects into operation, the method of depreciation is applied, which is established by the taxpayer in the accounting policy for tax purposes.
When using the linear method of calculating depreciation, the amount of depreciation accrued for one month is determined as the product of the original (replacement) cost of the depreciable property and the depreciation rate determined for this object. The depreciation rate is determined by the formula:
K = 1 / p - 100%,
- TO- depreciation rate as a percentage of the original (replacement) cost of the depreciable property;
- NS- useful life of the given object, expressed in months.
When calculating depreciation using the non-linear method, the total balance of each depreciation group is monthly reduced by the amount of depreciation accrued for this group. The amount of depreciation accrued for one month for each depreciation group is determined based on the product of the total balance of the corresponding depreciation group at the beginning of the month and the depreciation rates:
A = Bk / 100,
- A- the amount of depreciation charged for one month for the corresponding depreciation group;
- V- the total balance of the corresponding depreciation group;
- To- depreciation rate for the corresponding depreciation group.
For the purpose of applying the non-linear depreciation method, the following depreciation rates are applied.
Depreciation group - Depreciation rate (monthly):- First - 14.3
- Second - 8.8
- Third - 5.6
- Fourth - 3.8
- Fifth - 2.7
- Sixth - 1.8
- Seventh - 1.3
- Eighth - 1.0
- Ninth - 0.8
- Tenth - 0.7
Methods for calculating depreciation of fixed assets
In accordance with Accounting Regulations for Fixed Assets and guidelines amortization deductions for any method of depreciation is determined taking into account the useful life of fixed assets.
See further: Depreciation of fixed assets is performed using one of the following methods of depreciation:- linear way;
- by way of decreasing balance;
- by the method of writing off the cost according to the sum of the number of years of the useful life;
- method of writing off the cost in proportion to the volume of products.
The application of one of the methods for a group of homogeneous objects of fixed assets is carried out during the entire useful life.
Linear depreciation
At linear way the annual amount of depreciation is determined based on original cost object of fixed assets and depreciation rates calculated taking into account.
Example... An object worth 120,000 rubles was purchased. with a useful life of 5 years. The annual rate of depreciation is 20%. The annual amount of depreciation deductions will be 24,000 rubles. (120,000 * 20/100).
Diminishing balance depreciation
At diminishing balance method the annual amount of depreciation is determined based on residual value object of fixed assets for beginning of the reporting year and depreciation rates calculated taking into account the useful life of this object and the acceleration factor established in accordance with the legislation of the Russian Federation. The acceleration factor is applied according to the list of high-tech industries and efficient types of machinery and equipment approved by federal authorities executive power.
By movable property, which constitutes the object of financial leasing and attributed to the active part of fixed assets, an acceleration coefficient of not more than 3 can be applied in accordance with the terms of the lease agreement.
Example... An item of fixed assets was acquired for the cost of 100 thousand rubles. with a useful life of 5 years. The annual depreciation rate is 40. The depreciation rate calculated based on the useful life of 20% is increased by acceleration factor 2(100 thousand rubles / 5 = 20 thousand rubles) (100 * 20 thousand rubles / 100 thousand rubles * 2) = 40.
V first year of operation the annual rate of amortization deductions is determined taking into account the initial cost formed during the posting of the object, and will amount to 40 thousand rubles. In second year operation, depreciation is charged in the amount of 40% (100 * 40/100) of the residual value, i.e. the difference between the initial cost of the object and the amount of depreciation accrued for the first year ((100 - 40) * 40/100) and will be 24 thousand . rub. V third year operation - in the amount of 40% of the difference between the residual value of the object formed at the end of the second year of operation and the amount of depreciation accrued for the second year of operation, and will amount to 12.4 thousand rubles. ((60 - 24) * 40/100) etc.
When the residual value of fixed assets will reach 20% of the original value, this balance is fixed, the monthly amount of depreciation is determined by dividing the fixed residual value of fixed assets by the number of months remaining until the end of the useful life (Article 259 of the Tax Code of the Russian Federation).
Depreciation by the method of writing off the cost according to the sum of the number of years of useful life
At method of writing off the value by the sum of the number of years of useful life the annual amount of depreciation deductions is determined taking into account original cost object of fixed assets and annual ratio, where the numerator is the number of years remaining until the end of the object's service life, and the denominator is the sum of the number of years of the object's service life.
Example... An item of fixed assets was acquired for the cost of 150 thousand rubles. The useful life is set at 5 years. The sum of the numbers of years of service life is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the specified object, depreciation can be charged in the amount of 5/15, or 33.3%, which will amount to 49.95 thousand rubles, in the second year - 4/15, which will amount to 39.9 thousand rubles, in the third year - 3/15, which will amount to 30 thousand rubles. etc.
Depreciation by the method of writing off the cost in proportion to the volume of production
With the method of writing off the cost in proportion to the volume of production (work), depreciation deductions are calculated based on the natural indicator of the volume of production (work) in reporting period and the ratio of the initial cost of the item of fixed assets and the estimated volume of production (work) for the entire useful life of the item of fixed assets.
Example... A car with a carrying capacity of more than 2 tons was purchased, with an estimated mileage of up to 400 thousand km, at a cost of 80 thousand rubles. In the reporting period, the mileage is 5 thousand km, therefore, the amount of depreciation, taking into account the ratio of the initial cost and the estimated volume of production, will be 1 thousand rubles. (5 * 80/400).
Reflection in accountingDepreciation charges accrued for fixed assets are reflected in accounting in the reporting period to which they relate, and are charged regardless of the results of the organization's activities in the reporting period.
The amount of accrued depreciation is reflected in accounting on the debit of accounts for accounting for production or circulation costs (except for leased fixed assets) in correspondence with the credit of the depreciation account (account 02 "Depreciation of fixed assets").
Rice. 4.3. General scheme of correspondence of accounts when calculating depreciation of fixed assetsAccrual of depreciation deductions for fixed assets during the reporting year is made monthly, regardless of the method of calculation used in the amount of 1/12 of the calculated annual amount... The beginning and the end of depreciation - from the first day of the month following the month of commissioning or, respectively, disposal of the fixed asset. After the end of the useful life of property, plant and equipment, depreciation is not charged.
Depreciation is provided for repayment of the value of fixed assets. The concept of depreciation can be viewed in a narrow and broad sense. In the narrow sense, depreciation is the percentage of depreciation of fixed assets. In a broad sense, depreciation is a process of gradual transfer of the value of fixed assets to produced goods (works, services). In accordance with Accounting Regulations No. 6/01 "Accounting for Fixed Assets", the useful life of fixed assets is the period during which the use of an item of fixed assets will bring economic benefits... The depreciation rate depends on the useful life and the historical cost of the item of property, plant and equipment.
Initial cost
The initial cost is the actual costs of the enterprise for the acquisition, construction and manufacture of the facility minus value added tax. For example, the actual costs of purchasing an item of property, plant and equipment amounted to RUB 10,000 (including VAT RUB 1,525.42). In this case, the initial cost will be equal to 8474.58 rubles.Also, the actual costs of the acquisition, construction and manufacture of an item of fixed assets can include:
- Delivery costs of the object.
- The cost of construction work.
- Information and consulting services related to the acquisition of fixed assets.
- Customs duties and taxes.
- The cost of intermediary services.
- Other costs for the acquisition, construction and manufacture of an item of fixed assets.
Depreciation methods
PBU 6/01 provides for the following methods for calculating depreciation:- Linear method.
- Decreasing balance method.
- The method of writing off the value by the sum of the number of years of useful life.
- Method of writing off the cost in proportion to the volume of products (works).
Linear way
When using the linear method, depreciation is calculated based on the initial cost of the item of fixed assets at the beginning of the reporting period and the depreciation rate. The depreciation rate depends on the useful life. The useful life is determined by the accountant independently when the fixed asset is accepted for accounting.The depreciation rate is calculated using the formula: 100% / useful life.
The annual amount of depreciation deductions is determined by the formula:
(original cost * depreciation rate) / 100%
Accordingly, to obtain the monthly depreciation amount, the resulting annual depreciation amount should be divided by 12 months.
In accordance with the given data, we will calculate the monthly depreciation amount.
1. Determination of the depreciation rate: 100% / 4 = 25%
2. Determination of the annual depreciation amount: (15000 * 25%) / 100% = 3750
3. Determination of the monthly depreciation amount: 3750/12 = 312.50.
Decreasing balance method
When using the diminishing balance method, depreciation is calculated based on the residual value of the fixed asset at the beginning of the reporting period and the depreciation rate. The depreciation rate depends on the useful life and the coefficient, which cannot exceed 3.For example, the actual cost of acquiring a fixed asset net of VAT was 15,000 rubles. The accountant determined the useful life of 4 years. The coefficient is 2.
The depreciation rate is 25% (100/4). Taking into account the coefficient, the annual depreciation rate will be 50% (25% * 2).
To calculate depreciation, we will draw up a calculation table.
Year of use of the OS | |||
First | 15000 | 7500 | 7500 |
Second | 7500 | 3750 | 11250 |
Third | 3750 | 1875 | 13125 |
Fourth | 1875 | 1875 | 15000 |
Method of writing off the cost by the sum of the number of years of useful life
With the method of writing off the value by the sum of the number of years of useful life, depreciation is calculated based on the initial cost of the fixed asset and the ratio of the number of years remaining until the end of the useful life of the object to the sum of the number of years of the useful life of the object.For example, the actual cost of acquiring a fixed asset net of VAT was 15,000 rubles. The accountant determined the useful life of 4 years.
The sum of the numbers of useful years is determined as follows:
1 + 2 + 3 + 4 = 10.
To calculate depreciation, we will compose a calculation table.
Year of use of the OS | Cost of fixed assets at the beginning of the billing period (rubles) | Annual depreciation amount (RUB) | Accumulated depreciation (RUB) |
First | 15000 | 15000 * 4 / 10 = 6000 | 6000 |
Second | 9000 | 15000*3/10 = 4500 | 10500 |
Third | 4500 | 15000*2/10 = 3000 | 13500 |
Fourth | 1500 | 15000*1/10 = 1500 | 15000 |
Method of writing off the cost in proportion to the volume of products (works)
With the method of writing off the cost in proportion to the volume of production (work), depreciation is calculated based on the natural indicator of the volume of production (work) in the reporting period and the estimated volume of production (work) for the entire period of use of the fixed asset.With this method, the calculation of depreciation per unit of production is made by dividing the initial cost of the item of fixed assets by the estimated volume of production (work).
For example, the actual cost of acquiring a fixed asset net of VAT was 15,000 rubles. The accountant determined the useful life of 4 years. The annual production volume was 1000 tons.
If we assume that 1000 tons of products will be produced annually, the depreciation per unit of production will be equal to 15 rubles / ton (15000/1000).
The application of this method is advisable in enterprises where the volume of products produced directly depends on the frequency of use of the fixed asset.
Any equipment or fixed asset in use exposed to wear... It can be moral or physical. Moral written off in cases where technical means become obsolete and new devices and devices come to replace them. Physical appears in the process of natural use, and it is inevitable.
Characteristic
All non-current assets are depreciated. The list of exclusions includes landownership land, assets of intangible origin.
Depreciation is deterioration of the object during its operation, which affects the size of its valuation. The depreciation rate (HA) is the part of the property's value, which is expressed in percentage terms.
- the cost is written off based on the total years of useful operation;
- by reducing the balance;
- in proportional dependence on the volume of products, in the production process of which the object of calculation is involved;
For tax methodology:
- According to a linear scheme.
- Non-linear method.
To implement some methods, it is necessary to calculate the depreciation rate.
Stage 2... If calculations are made in a linear way, then wear should be sought by dividing 100 by the useful life, and in a non-linear scheme - 200 by the same indicator.
Stage 3... The useful life (SPI) is measured in months and is determined by the company independently, based on several factors:
- restrictions on use, regulated by regulatory legal acts and requirements;
- on the period of the intended use - depends on the intensity of operation and the desired productivity;
- expected wear and tear of a physical nature - this is influenced by the mode of use and the natural environment.
Stage 4... The decree of the government of the Russian Federation, containing information on the classification and grouping of fixed assets, contains information that regulates the service life of assets. There are 10 such categories in total, all of them are described in this act - it serves as a legal basis for regulating the calculation.
One of the main normative documents exercising control over the accruals of the depreciation rate is the Resolution of the Council of Ministers of the USSR dated 10.22.1990 No. 1072. Regulated rules and regulations contained in the text of the document, allow to create favorable economic conditions for the timely updating of the OS and the introduction of new technologies in the fields of the national economy, it also reduces the cost of repairing already outdated equipment and vehicles.
Other legal acts:
- "Methodological guidelines for the accounting of fixed assets", ratified by Order of the Ministry of Finance of the Russian Federation No. 91n of 13.10.2003.
In order for an item to be subject to depreciation, it must:
- be in operation for more than 12 months;
- bring benefits of an economic nature;
- not intended for resale.
The useful life depends on how much the equipment will be useful - this is determined on an independent basis, guided by the operational characteristics and information from the OS classifier.
The accrual of the amortization amount is regulated by Order of the Ministry of Finance of the Russian Federation No. 147n of 12.12.2005. The list of fixed assets is given in the text of PBU 6/01.
Accrual methods
Linear circuit... In this situation, the annual depreciation rate is set using the acquisition cost and the asset. Throughout the entire reporting period, deductions must be made at the rate of 1/12 every month.
Reducing the remainder- calculations are carried out on the basis of the residual price at the beginning of the period (reporting year), HA, acceleration factor with a value less than 3. HA is calculated by taking into account the service life according to the second formula.
Cumulative way- it is applied on the basis of the purchase price, the ratio of the remaining period of use to the already past one.
In accordance with the manufactured goods - proportional... The calculation is carried out by providing information on the natural value of the manufactured products and the ratio of the initial purchase price of the OS to the expected volume of production for the entire period of operation.
Accelerated way- increase in the amount of deductions, which were determined on a straight-line basis. The cost of assets is fully included in production costs.
Formulas
The Tax Code of the Russian Federation contains only two methods: linear and non-linear.
Depreciation begins to be calculated from the starting dates of the month following the month in which it was incurred. The accrual is terminated at the moment when the value of the object becomes extinguished or, for any reason, the object is out of use.
With the linear method, the rate is calculated for each asset separately.
HA = 1 / useful life * 100%
With this scheme, non-cash assets are accrued evenly throughout the entire period of use. With the non-linear method, the HA is calculated not separately for each object, but for a group of assets as a whole.
Amount of depreciation per month = Total balance of the value of grouping objects * (HA, expressed as a percentage / 100%)
In the calculation of HA for accounting two formulas have been developed.
The first method is - annual depreciation rate:
NA = (Pst - L st) / (Ap * Pst) * 100%, where
Pst- the initial purchase price of the object (rubles), Lst- the cost of an asset when it is decommissioned (RUB), An- depreciation period (years).
The second method - the size of the indicator is determined using calculations using the service life of a particular facility:
HA = (1 / T) * 100%, where
T- asset life in years.
There is also another formula for taxation:
HA = (2 / Tm) * 100%, where
Tm- service life in monthly terms.
In percents
To determine HA in percentage display, you must use one of the formulas - linear or according to the correspondence to a certain group. However, you can use this formula:
HA = Amount of annual depreciation + original cost * 100%
The firm determines the term of useful use on an independent basis, but it should be guided by the appropriate classifier. If the object is suitable for several classification groups at the same time, then the planned period of use is preferred.
Examples of depreciation calculations are presented in this video.
Depreciation is the gradual transfer of costs incurred for the purchase or construction of property, plant and equipment to the cost of the finished product. In other words, it compensates for cash that were spent on building or buying 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 an enterprise in connection with its commissioning to deregistering it. The procedure for depreciation charges is approved by article 259 Tax Code RF.
There are four methods for calculating depreciation, one of which is linear, the others are non-linear. Due to its simplicity, the linear method is the most widely used in practice.
Linear method of calculating depreciation of fixed assets
The straight-line depreciation method implies the write-off of the value of a fixed asset in equal proportional parts throughout the entire period of its use.
Which objects apply
Each organization has the right to independently choose a method for writing off depreciation deductions.
Fixed asset items are divided into 10 depreciation groups depending on the time period of their operation. V mandatory The straight-line depreciation method should be applied to buildings, structures and transmission devices belonging to three groups:
- Group VII - objects with a period of operation of 20-25 years;
- Group XI - objects with a period of operation of 25-30 years;
- X group - objects with a period of operation over 30 years.
For the rest of the objects, it is allowed to apply any method of depreciation deductions at the choice of the organization, fixed in the order on accounting policy.
The linear depreciation method 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 nonlinear method to the linear one once every five years. For the reverse transition - from linear to nonlinear - there are no time restrictions, it is allowed to do this at any time, after making amendments to the regulation on the accounting policy of the enterprise.
Video - depreciation methods for fixed assets:
How to calculate 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 primary cost of the object is used as the basis for calculation, which is calculated by summing all the costs of its purchase or construction. If a revaluation of the property value was carried out, then such an indicator as the replacement value is used for the calculation.
2. Operational period
The operational 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;
- estimated physical wear and tear;
- expected operating conditions.
3. Formula of depreciation rate
The annual depreciation rate is expressed as a percentage of the primary (replacement) value of the property and is calculated using the formula:
K = (1: n) * 100%,
where K is the annual depreciation rate;
n is the service life in years.
If you need to know the monthly depreciation rate, then the result is divided by 12 (the number of months in a year).
4. Formula for calculating depreciation
With a straight-line depreciation method, the calculation formula is:
A = C * K / 12,
where A is the amount of monthly depreciation deductions;
С - the primary value of the property;
K - depreciation rate, calculated according to the formula in the 3rd paragraph.
Depreciation procedure
In the case of straight-line depreciation, they are guided by general rules products of depreciation deductions, namely:
- it is necessary to charge amortization from the 1st day of the month following the month the property is entered 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 suspending depreciation deductions are considered to be the conservation of the object for a period of 3 months or more, or its long-term repair (more than a year). Deductions are renewed immediately upon return to operation;
- depreciation deductions cease from the 1st day of the month following the month of depreciation, withdrawal from the balance sheet or loss of ownership of the 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 (as opposed to non-linear methods, where depreciation is accrued for residual value of all objects of the depreciation group).
- Equal transfer of costs at the cost price. With non-linear methods, in the initial period, the depreciation deductions are greater than in the subsequent period (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 over 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 required for its replacement.
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 breakdowns. And in the meantime, depreciation will be written off evenly, in the same amounts as at the beginning of operation, since there is no other linear method.
Businesses planning to quickly upgrade production assets, it will be more convenient to use non-linear methods.
The aggregate amount of property tax over the entire life of the property to which the linear method is applied will be higher than with non-linear methods.
An example of calculating depreciation in a linear way
The fixed asset worth 1,000,000 rubles was put on the balance sheet of the enterprise in March. The accountant determined that its operational life, according to differentiation by depreciation groups, will be 10 years.
The procedure for calculating depreciation in a linear way for this example:
- Determine the annual depreciation rate: K = 1/10 * 100% = 10%.
- The monthly depreciation rate will be: 10% / 12 = 0.83%.
- Determine the amount of monthly depreciation charges:
1,000,000 * 10% / 12 = 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 used objects are at the disposal of the organization, for example:
- objects purchased in a not new state;
- property received as a contribution to the authorized capital;
- fixed assets transferred to the enterprise on the basis of succession after reorganization.
The scheme and procedure for calculating depreciation on a straight-line basis for such objects will be the same as for new property. The only difference for used property, plant and equipment is the estimated 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 linear method of calculating depreciation assumes that physical wear and tear of property occurs evenly throughout the entire operational period. This mainly applies to stationary structures, which do not wear out so quickly and become obsolete as equipment.
MODULE 2.4. CUSHIONING OF FIXED ASSETS
Depreciation of fixed assets, reflected in the accounting records, accumulates during their entire service life in the form of depreciation charges on the accounts for the accounting of depreciation. In each reporting period, the depreciation amount is written off from the depreciation accounts to the accounts for accounting for production costs. Along with the proceeds from products and services sold, depreciation is credited to the settlement account of the company, where it is accumulated. Depreciation deductions are spent directly from the current account to finance new capital investments in fixed assets.
Depreciation 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 the monetary value of the physical and obsolescence fixed assets. The amount of depreciation accrued during the operation of fixed assets should be equal to their initial (replacement) cost.
Objects for depreciation are objects of 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 items of fixed assets received under a gift agreement and free of charge in the process of privatization;
· housing stock(except for objects used to generate income);
Objects of fixed assets, the consumer properties of which do not change over time ( land and objects of nature management).
The amortization policy is part of economic policy any state. By setting the rate of depreciation or useful life, the procedure for calculating and using depreciation deductions, the state regulates the rate and nature of reproduction in industries.
Useful life Is the average service life of objects of this type.
Depreciation rate is the annual percentage of fixed assets reimbursement established by the state.
In Russia, unified depreciation rates are used for calculating depreciation. The depreciation rate is defined for each type of fixed assets.
The depreciation rate for full recovery is calculated by the expression
where N v- the annual depreciation rate for full restoration; WITH first- the initial cost of fixed assets; L- the liquidation value of fixed assets; D- the cost of dismantling the liquidated fixed assets and other costs associated with the liquidation; Ta- useful life.
Depreciation rates are differentiated by groups and types of fixed assets. They also depend on the conditions in which the fixed assets are used.
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 an aggressive environment - 10%.
The depreciation rate is related to the useful life of an item of property, plant and equipment. It can be assumed 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 charges is not suspended, except for the cases when they are under reconstruction or modernization by the decision of the head of the organization. The accrual of depreciation is also suspended for fixed assets transferred, by decision of the head of the organization, to conservation for a period of more than three months.
Depreciation on the value of newly received fixed assets starts from the first day of the month following the month of their receipt. For retired fixed assets, depreciation ceases from the first day of the month following the month of their retirement
Test control
1. Depreciation of fixed assets