The depreciation rate is determined on the basis of. How is depreciation calculated and what does depreciation depend on?
. Depreciable Property recognized property, results of intellectual activity and other objects of intellectual property that are held by the taxpayer on the right of ownership, are used by him to generate income and the value of which is repaid by depreciation. Depreciable property is property with a useful life of more than 12 months and an initial value of more than 40,000 rubles.
Not subject to depreciation land and other natural resources (water, mineral resources, other natural resources), inventories, goods, assets under construction, securities and other property.
Depreciable property is recorded at historical cost, determined in accordance with Article 257 of the Tax Code of the Russian Federation, and is distributed among depreciation groups in accordance with its useful lives. The useful life is determined by the taxpayer independently on the date of commissioning of the depreciable property. Taxpayers have the right to include in the expenses of the reporting (tax) period capital expenditures in the amount of not more than 10% (not more than 30% in respect of fixed assets belonging to the third to seventh depreciation groups) of the initial cost of fixed assets. This benefit does not apply to fixed assets received free of charge. If taxpayers use this right, then the corresponding fixed assets, after their commissioning, are included in depreciation groups at their original cost minus the depreciation premium. In the case of the sale of these fixed assets within five years from the date of commissioning, the amounts of expenses previously taken into account when forming the tax base are subject to recovery and inclusion in the tax base.
Depreciation Methods
The Tax Code provides for two methods of depreciation:
- linear method;
- nonlinear method.
The depreciation method is established independently for all objects of depreciable property and is reflected in the accounting policy for tax purposes. Changing 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 method of depreciation not more than once every five years.
Depreciation is charged separately for each depreciation group (subgroup) when applying the non-linear depreciation method or separately for each object of depreciable property when applying the linear depreciation method.
Regardless of the method of calculating depreciation established by the taxpayer in the accounting policy for the purposes of taxation, the linear method of calculating depreciation is applied to buildings, structures, transmission devices, intangible assets included in the eighth to tenth depreciation groups.
In relation to other objects of depreciable property, regardless of the date of putting the objects into operation, the depreciation method established by the taxpayer in the accounting policy for tax purposes is applied.
When applying the linear method of calculating depreciation, the amount of depreciation calculated for one month is determined as the product of the initial (replacement) value of the depreciable property and the depreciation rate determined for this object. The depreciation rate is determined by the formula:
K \u003d 1 / p - 100%,
- TO - depreciation rate as a percentage of the initial (replacement) value of the depreciable property;
- p - the useful life of this 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 calculated on this group. The amount of depreciation calculated 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 depreciation rates:
A \u003d BK / 100,
- AND - the amount of depreciation calculated for one month for the corresponding depreciation group;
- IN - the total balance of the corresponding depreciation group;
- to - depreciation rate for the corresponding depreciation group.
In order to apply the non-linear method of calculating depreciation, the following depreciation rates apply.
Depreciation group - Depreciation rate (monthly):- The first is 14.3
- The 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 of calculating depreciation of fixed assets
In accordance with Fixed asset accounting regulations and guidelines depreciation amount with any depreciation method determined taking into account the useful life of fixed assets.
See further: Depreciation of fixed assets is carried out using one of the following methods of depreciation:- linear way;
- the method of reducing residue;
- the method of writing off the value by the sum of the number of years of the useful life;
- the method of writing off the value in proportion to the volume of production.
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 method
At linear way the annual amount of depreciation is determined based on initial cost fixed assets and depreciation ratescalculated taking into account.
Example. Acquired object worth 120,000 rubles. with a useful life of 5 years. The annual depreciation rate is 20%. The annual amount of depreciation will be 24,000 rubles. (120000 * 20/100).
Depreciation reduction method
At reduced residue method the annual amount of depreciation is determined based on residual value fixed assets beginning of the reporting year and depreciation ratescalculated taking into account the useful life of this object and the acceleration coefficient established in accordance with the legislation of the Russian Federation. The acceleration coefficient is applied according to the list of high-tech industries and effective types of machinery and equipment, approved by federal executive bodies.
For movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration coefficient of not higher than 3 may be applied in accordance with the terms of the lease agreement.
Example. An item of fixed assets worth 100 thousand rubles was acquired. with a useful life of 5 years. The annual depreciation rate is 40. The depreciation rate calculated on the basis of the useful life of 20% is increased by acceleration coefficient 2 (100 thousand rubles / 5 \u003d 20 thousand rubles) (100 * 20 thousand rubles / 100 thousand rubles * 2) \u003d 40.
IN first year of operation the annual rate of depreciation is determined taking into account the initial cost formed upon capitalization of the object, and will amount to 40 thousand rubles. In second year depreciation is charged at a rate 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 amount to 24 thousand . rub. IN 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 initial cost, this balance is fixed, the monthly amount of depreciation is determined by dividing the fixed residual value of fixed assets by the number of remaining months until the end of the useful life (Article 259 of the Tax Code).
Depreciation on a charge-off basis over the sum of the years of useful life
At the method of writing off the value by the sum of the number of years of the useful life the annual amount of depreciation is determined taking into account initial cost fixed assets and annual ratio, where in the numerator is the number of years remaining until the end of the service life of the object, and in the denominator is the sum of the number of years of the service life of the object.
Example. An item of fixed assets worth 150 thousand rubles was purchased. Useful life is set at 5 years. The sum of the years of service life is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of this facility, depreciation 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, can be calculated. in the third year - 3/15, which will be 30 thousand rubles. etc.
Depreciation by write-off of the value in proportion to the volume of production
With the method of writing off the value in proportion to the volume of production (work), depreciation is calculated on the basis of the natural indicator of the volume of production (work) in the 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, worth 80 thousand rubles. In the reporting period, mileage is 5 thousand km, therefore, the amount of depreciation deductions, taking into account the ratio of the initial cost and the estimated volume of production, will be 1 thousand rubles. (5 * 80/400).
Accounting ReflectionDepreciation deductions accrued on 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 for the debit of accounts for the accounting of production or distribution costs (except for fixed assets leased) in correspondence with the credit of the depreciation accounting account (account 02 "Depreciation of fixed assets").
Fig. 4.3. The general scheme of correspondence of accounts when calculating depreciation of fixed assetsDepreciation on fixed assets during the reporting year is accrued monthly regardless of the accrual method used in the amount of 1/12 of the calculated annual amount. The beginning and the end of depreciation accrual - from the first day of the month following the month of commissioning or correspondingly 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 repaying the value of fixed assets. The concept of depreciation can be considered in a narrow and broad sense. In a narrow sense, depreciation is a percentage of the depreciation of fixed assets. In a broad sense, depreciation is the process of gradually transferring the value of fixed assets to manufactured goods (work, services). In accordance with the Regulation on accounting No. 6/01 "Accounting for fixed assets" the useful life of fixed assets is the period during which the use of fixed assets will bring economic benefits. The depreciation rate depends on the useful life and the initial cost of the property, plant and equipment.
Initial cost
The initial cost is the actual cost of the enterprise for the acquisition, construction and manufacture of the object minus value added tax. For example, the actual cost of acquiring a fixed asset amounted to 10,000 rubles (including VAT 1,525.42 rubles). In this case, the initial cost will be equal to 8474.58 rubles.Also, the actual costs of the acquisition, construction and manufacture of fixed assets can include:
- Cost of delivery of the object.
- The cost of construction work.
- Information and consulting services related to the acquisition of fixed assets.
- Customs duties and fees.
- The cost of intermediary services.
- Other costs for the acquisition, construction and manufacture of fixed assets.
Depreciation Methods
PBU 6/01 provides the following methods for calculating depreciation:- Linear way.
- The method of reducing residue.
- The method of writing off the value by the sum of the number of years of the useful life.
- The method of writing off the value in proportion to the volume of production (work).
Linear way
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The depreciation rate is calculated by the formula: 100% / useful life.
The annual amount of depreciation is determined by the formula:
(historical cost * depreciation rate) / 100%
Accordingly, to obtain the monthly depreciation amount, the received annual amount of depreciation should be divided into 12 months.
In accordance with the above data, we calculate the monthly depreciation amount.
1. Determination of the depreciation rate: 100% / 4 \u003d 25%
2. Determination of the annual depreciation amount: (15000 * 25%) / 100% \u003d 3750
3. Determination of the monthly depreciation amount: 3750/12 \u003d 312.50.
Reduced residue method
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For example, the actual cost of acquiring a fixed asset minus VAT amounted to 15,000 rubles. The accountant determined a useful life of 4 years. The coefficient is 2.
The depreciation rate is 25% (100/4). Given the coefficient, the annual depreciation rate will be 50% (25% * 2).
To calculate depreciation, we compile a calculation table.
Year of use of OS | |||
The first | 15000 | 7500 | 7500 |
Second | 7500 | 3750 | 11250 |
Third | 3750 | 1875 | 13125 |
Fourth | 1875 | 1875 | 15000 |
The method of writing off the value by the sum of the number of years of the useful life
With the method of writing off the cost by the sum of the number of years of the 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 numbers of years of the useful life of the object.For example, the actual cost of acquiring a fixed asset minus VAT amounted to 15,000 rubles. The accountant determined a useful life of 4 years.
The sum of the years of useful life is determined as follows:
1 + 2 + 3 + 4 = 10.
To calculate depreciation, we compile a calculation table.
Year of use of OS | The cost of fixed assets at the beginning of the billing period (rubles) | Annual depreciation amount (RUB) | Accumulated depreciation (RUB) |
The 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 |
The method of writing off the value in proportion to the volume of production (work)
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With this method, the calculation of depreciation per unit of production is carried out by dividing the initial cost of the fixed assets by the estimated volume of production (work).
For example, the actual cost of acquiring a fixed asset minus VAT amounted to 15,000 rubles. The accountant determined a useful life of 4 years. The annual output was 1,000 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 at enterprises in which the volume of production directly depends on the frequency of use of the fixed asset.
Any equipment or fixed asset in use is subject to wear. It can be moral or physical. Moral written off in cases when the technical equipment is outdated 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 exceptions includes land ownership land, assets of intangible origin.
Depreciation is depreciation of an object during its operation, which affects the size of its value. The depreciation rate (ON) is the part of the value of the property, which is expressed as a percentage equivalent.
- value is written off based on the total number of years of useful use;
- by reducing the residue;
- in proportion to the volume of products in the production process of which the calculation object is involved;
For tax methodology:
- In a linear pattern.
- Nonlinear method.
To implement some methods, it is necessary to calculate the depreciation rate.
Stage 2. If the calculations are performed in a linear way, then wear should be sought by dividing 100 by the useful life, and with a non-linear scheme, 200 by the same indicator.
Stage 3. Useful lives (STIs) are measured in months and determined by the company on its own, based on several factors:
- restrictions on the application, regulated by regulatory legal acts and requirements;
- on the term of the intended use - depends on the intensity of operation and the desired productivity;
- expected deterioration of a physical nature - this is affected by the mode of use and the natural environment.
Stage 4. The decree of the Government of the Russian Federation, which contains information on the classification and grouping of fixed assets, contains information that regulates the life of assets. There are 10 such categories in total, all of them are described in this act - it serves as the legal basis for regulating the calculation.
One of the main regulatory documents that control the accrual of the depreciation rate is Decree of the USSR Council of Ministers of 10.22.1990 No. 1072. The regulated norms and rules contained in the text of the document, allow you to create favorable economic conditions for timely updating of the OS and the introduction of new technologies in the areas of the national economy, also reduces the cost of repairing outdated equipment and vehicles.
Other legal acts:
- "Guidelines for 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 object to be subject to depreciation, it must:
- be in operation for more than 12 months;
- bring economic benefits;
- not intended for resale.
The useful life depends on how much equipment will be beneficial - this is determined independently, guided by operational characteristics and information from the OS classifier.
The depreciation amount is regulated by Order of the Ministry of Finance of the Russian Federation No. 147n dated 12.12.2005. The list of OS is given in the text of PBU 6/01.
Accrual methods
Linear circuit. In this situation, the annual depreciation rate for depreciation is set using the acquisition cost and ON. Throughout the reporting period, it is necessary to make deductions at the rate of 1/12 every month.
Balance reduction - calculations are based on the residual price at the beginning of the period (reporting year), ON, acceleration coefficient with a value less than 3. ON is calculated by taking into account the service life according to the second formula.
Cumulative way - it is applied based on the purchase price, the ratio of the remaining term of use to the past.
According to the goods produced - proportional. The calculation takes place by providing information on the natural value of the output and the ratio of the initial purchase price of the fixed asset to the expected volume of production for the entire period of operation.
Expedited way - increase the size of deductions that were determined by the linear method. The value of assets is fully included in production costs.
Formulas
In the Tax Code of the Russian Federation there is only two methods: linear and nonlinear.
Depreciation starts from the beginning of the month following the month in which it was made. The accrual stops at the moment when the value of the object becomes repaid or for any reason the object is no longer in use.
With a linear method, the norm is considered for each asset separately.
ON \u003d 1 / useful life * 100%
With this scheme, ONs are charged evenly over the entire period of use. With the nonlinear method, the AT is calculated not separately for each object, but for the group of assets as a whole.
Amount of depreciation per month \u003d Total balance of the cost of grouping objects * (ON, expressed as a percentage / 100%)
In the calculation of HA for accounting, two formulas are developed.
The first method is annual depreciation rate:
ON \u003d (Pst - L st) / (An * Pst) * 100%, where
Pst - the initial purchase price of the object (rubles), Lst - the value of the asset when it is decommissioned (rubles), Up - period of wear (years).
The second method - the size of the indicator is determined using calculations using the life of a particular object:
ON \u003d (1 / T) * 100%, where
T - the life of the asset in years.
Also for taxation, there is another formula:
ON \u003d (2 / Tm) * 100%, where
Tm - period of operation in monthly terms.
In percents
To determine the NA in the percentage display, you must use one of the formulas - linear or in accordance with a specific group. However, you can use this formula:
ON \u003d Amount of annual depreciation + original cost * 100%
The firm determines the useful life period on its own, but it should be guided by the appropriate classifier. If an object fits several classification groups at the same time, then the planned term of use is preferred.
Examples of calculating depreciation are presented in this video.
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, with its help, money that was spent on the construction or purchase of property is compensated.
Depreciation deductions are made over a long period - throughout the entire time of the practical operation of the property: from putting on the balance sheet of the enterprise in connection with the commissioning to removing it from the register. 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.
The linear method of depreciation of fixed assets
The linear depreciation method involves writing off the value of a fixed asset in equal proportional parts over the entire time of its use.
Which objects apply
Each organization has the right to independently choose the method of writing off depreciation deductions.
Fixed assets are divided into 10 depreciation groups depending on the time period of their operation. The linear depreciation method must be applied to buildings, structures and transmission devices belonging to three groups:
- VII group - 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.
It is allowed to apply to any other objects 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 selected depreciation principle could not be changed for another throughout the entire term of deductions for this facility. Starting January 1, 2014, an organization is entitled to make the transition from a non-linear method to a linear one every five years. For the reverse transition - from linear to non-linear - there are no time restrictions, it is allowed to do this at any time, after making amendments to the provision on the accounting policy of the enterprise.
Video - methods for calculating depreciation of fixed assets:
How to calculate depreciation of fixed assets in a linear way
To determine the amount of monthly depreciation deductions in a linear way, it is necessary to know the initial cost of the object, its operational life and calculate the depreciation rate.
1. The initial value of the object
As the basis for the calculation, the initial value of the object is used, which is calculated by summing up all the costs of its purchase or construction. If a revaluation of the value of the property has been carried out, then an indicator such as replacement cost is used for the calculation.
2. Operational period
The operational period is established by studying the classification list of fixed assets that differentiate them into depreciation groups. If the object is not fixed in the list, then the period of its operation is assigned by the organization depending on:
- predicted time of use;
- perceived physical wear;
- expected operating conditions.
3. The depreciation rate formula
The annual depreciation rate is expressed as a percentage of the primary (replacement) value of the property and is calculated by the formula:
K \u003d (1: n) * 100%,
where K is the annual depreciation rate;
n - period of operation 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. The formula for calculating depreciation
With the linear depreciation method, the calculation formula is:
A \u003d C * K / 12,
where A is the amount of monthly depreciation;
C is the primary value of the property;
K - depreciation rate calculated by the formula in paragraph 3.
Depreciation Procedure
In case of uniform depreciation, they are guided by the general rules for depreciation deductions, namely:
- depreciation must be calculated 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 are considered to be the conservation of the facility for a period of 3 months or its long-term repair (more than a year). Deductions are renewed immediately after returning to service;
- depreciation deductions cease from the 1st day of the month following the month of deduction for depreciation, deduction from the balance sheet or loss of ownership of this property.
Advantages and disadvantages of the linear method
Main advantages linear 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 write off the value of the property. Depreciation deductions occur for each specific object (in contrast to non-linear methods, where depreciation is calculated on the residual value of all objects of the depreciation group).
- Uniform Cost Transfer at cost. With non-linear methods in the initial period, depreciation is more than in the subsequent period (write-offs are performed in descending order).
The linear method is convenient to use in cases where it is planned that the object will bring the same profit throughout the entire period of its use.
The main disadvantages linear method:
The method is impractical to apply to equipment subject to rapid obsolescence, since a proportional write-off of its value 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. And depreciation in the meantime will go evenly, in the same amounts as at the beginning of operation, since the linear method does not provide otherwise.
It is more convenient for enterprises planning to quickly upgrade production assets to use non-linear methods.
The total value 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.
Linear depreciation calculation example
A fixed asset worth 1,000,000 rubles was put on the balance sheet of the enterprise in March. The accountant determined that his operating life, according to differentiation by depreciation groups, would be 10 years.
The linear depreciation calculation procedure for this example:
- Determine the annual depreciation rate: K \u003d 1/10 * 100% \u003d 10%.
- The monthly depreciation rate will be: 10% / 12 \u003d 0.83%.
- Determine the size of the monthly depreciation deductions:
1,000,000 * 10% / 12 \u003d 8333 rubles.
- The value of depreciation for the year of operation is:
1,000,000 rubles / 10 years \u003d 100,000 rubles.
Thus, using the linear method, depreciation must be charged from April in the amount of 8333 rubles per month.
Depreciation of used property
Often at the disposal of the organization are objects that were in use, for example:
- objects purchased in a new condition;
- 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 in a linear manner for such objects will be the same as with the new property. The only difference for used assets 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 period of operation established by the previous owner.
conclusions
The linear method of depreciation calculation assumes that the physical wear of the 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. Depreciation of fixed assets
Depreciation of fixed assets, reflected in accounting, accumulates over the entire period of their service in the form of depreciation on accounts for depreciation. In each reporting period, the depreciation amount is debited from depreciation accounts to accounts for the accounting of production costs. Together with the proceeds from the sale of products and services, depreciation is credited to the account of the enterprise on which it accumulates. 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 onto the product produced with their help. Depreciation is a monetary expression of the physical and moral depreciation of fixed assets. The amount of depreciation accrued during the functioning of fixed assets shall be equal to their initial (replacement) value.
Objects for depreciation are fixed assets located in the organization on the basis of ownership, economic management, operational management.
Depreciation is not charged on the following types of fixed assets:
· For fixed assets received under a gift agreement and free of charge during the privatization process;
· Housing stock (except for objects used to generate income);
· Objects of fixed assets whose consumer properties do not change over time (land and nature management objects).
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, the state regulates the rate and nature of reproduction in the industries.
Useful life - This is the average life of objects of this type.
Depreciation rate - This is the annual percentage rate set by the state for the reimbursement of the value of fixed assets.
In Russia, uniform depreciation rates are applied for depreciation. Depreciation rate is defined for each type of fixed assets.
Depreciation rate for full recovery, calculated by the expression
where N in - annual depreciation rate for full recovery; FROM first - the initial value 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; T and - 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 manufacture 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 associated with the useful life of the 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 property, plant and equipment, depreciation charges are not suspended, except when they are being reconstructed or modernized 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 value of newly received fixed assets begins on the first day of the month following the month of their receipt. Depreciation of fixed assets depreciation ceases on the first day of the month following the month of their disposal
Test control
1. Depreciation of fixed assets