Depreciation premium for fixed assets. Depreciation premium - what is it? Depreciation of objects when using a depreciation bonus
The use of a depreciation bonus is a right, not an obligation, of the taxpayer (letters of the Ministry of Finance of Russia dated October 30, 2014, dated May 6, 2009 No. 03-03-06 / 2/94). Therefore, an organization that has decided to use this benefit must fix its choice in the tax accounting policy (). In addition, the accounting policy should reflect:
- depreciation premium. Please note: the legislation establishes only the maximum amount - no more than 10 or 30 percent of the initial cost of the fixed asset or the cost of modernization, depending on which depreciation group it belongs to (). This means that the company has the right to charge a depreciation premium in smaller amounts within the limits provided for in paragraph 9 of Art. 258 of the Tax Code of the Russian Federation. At the same time, the organization is not obliged to justify the chosen amount of the bonus;
- criteria according to which the depreciation bonus will be applied to all or individual depreciation property (letter of the Ministry of Finance of Russia dated October 30, 2014 No. 03-03-06/1/55106). In other words, the organization can choose the category of objects for which the benefit will be applied (letter of the Federal Tax Service of Russia for Moscow dated August 13, 2012 No. 16-15 / [email protected]). For example, only real estate or vehicles, or all depreciable property. Also, as a criterion, you can use the cost of the object (letter of the Ministry of Finance of Russia dated November 17, 2006 No. 03-03-04 / 1/779).
If the accounting policy does not provide for the use of a depreciation bonus, tax authorities can exclude its amount from income tax expenses. Such a conclusion can be drawn from the letter of the Ministry of Finance of Russia dated September 23, 2008 No. 03-03-06/1/539. Note that the courts are of a different opinion. Thus, the Federal Antimonopoly Service of the Urals District decided that the absence in the order on accounting policy of an indication of the right to apply the depreciation bonus and its amount is not a reason for not including these costs in the expenses, since the tax legislation does not contain such a condition (Decree No. F09- dated 17.06.2008 4302/08-C3). Similar conclusions are contained in other court decisions (decisions of the Federal Antimonopoly Service of the Moscow District dated November 30, 2009 No. KA-A40 / 12576-09 in case No. A40-89853 / 08-141-432, FAS of the Central District dated October 28, 2009 in case No. 5702/2008).
Tax accounting: when to include in expenses
The right to use the depreciation bonus is provided for in paragraph 9 of Art. 258 of the Tax Code of the Russian Federation. When registering a fixed asset, expenses can include up to 10 percent of its initial cost, and for fixed assets that belong to depreciation groups 3-7 - up to 30 percent. In the same order, you can reduce the cost of completion, reconstruction, modernization.
First, let's deal with the depreciation premium for acquired fixed assets. The depreciation premium for them is recognized as indirect expenses of the tax period in which the depreciation start date () falls.
You can depreciate an object from the 1st day of the month following the month in which the OS was put into operation ().
This means that the depreciation premium applied to the costs of acquiring fixed assets is included in tax expenses in the month following the month when the fixed asset is put into operation.
Now, as for completion, modernization, reconstruction. As stated in paragraph 2 of Art. 257 of the Tax Code of the Russian Federation, in cases of completion, additional equipment, modernization, partial liquidation, the initial cost of fixed assets changes. In accordance with paragraph 3 of Art. 272 of the Tax Code of the Russian Federation, expenses in the form of a depreciation bonus are recognized as indirect expenses of the reporting (tax) period in which the date of change in the initial cost of fixed assets, in respect of which capital investments were made, falls.
The depreciation premium for capital investments in existing fixed assets is taken into account in the period of change in the initial cost of fixed assets. In this case, the date of change in the initial cost of fixed assets is the date of completion of the relevant work, confirmed by a document that is drawn up in accordance with the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated August 20, 2014 No. 03-03-06/1/41628). The same position was expressed by the Arbitration Court of the West Siberian District (ruling dated August 18, 2014 in case No. A75-4980/2013).
Accounting: no such benefit
A fixed asset is accepted for accounting at historical cost (clauses 7, 8 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated 30.03.2001 No. 26n).
From the month following the month of acceptance for accounting of an object as part of fixed assets, depreciation is accrued in the accounting records of the organization, which is taken into account as part of expenses for ordinary activities. This procedure is established by paragraphs 17, 21 PBU 6/01, par. 6 p. 5, p. 16 of the Accounting Regulations "Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n.
Thus, in accounting, the use of a depreciation bonus is not provided.
PBU 18/02: we take into account the difference
In accounting, in the first month of depreciation, the amount of expenses in the form of depreciation will be less than the expenses in tax accounting, which consist of tax depreciation and depreciation premium. As a result, a taxable temporary difference (NVR) and the corresponding deferred tax liability (IT) arise in the organization’s accounting, which is reflected in the credit of account 77 “Deferred tax liabilities” in correspondence with the debit of account 68 “Calculations for taxes and fees” (p. p. 12, 15 of the Accounting Regulations “Accounting for corporate income tax settlements” PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n).
As depreciation is accrued, there is a decrease in the resulting NVR and the corresponding IT, since the amount of monthly depreciation recognized in accounting will exceed the amount of accrued depreciation in tax accounting (). That is, on the last day of each month, IT decreases, which is reflected in the entry on the debit of account 77 and the credit of account 68 (Instructions for the application of the Chart of Accounts).
In January 2015, the organization purchased equipment belonging to the 4th depreciation group, worth 1,416,000 rubles. (including VAT - 216,000 rubles).
In the same month, the equipment was put into operation.
Depreciation on it is charged starting from February 2015.
The useful life is set at 65 months. Depreciation rate - 1.5385% (1/65).
The accounting policy for the 3rd - 7th depreciation groups provides for the use of a depreciation premium in the amount of 30% of the initial cost.
Reporting periods for corporate income tax are a quarter, six months, nine months.
The initial cost of the fixed asset amounted to 1.2 million rubles. (1,416,000 - 216,000).
The depreciation premium is 360,000 rubles. (1,200,000 rubles × 30%). It will be included in the costs in the month following the month of commissioning, that is, in February 2015.
The amount from which depreciation will be charged in tax accounting is 840,000 rubles. (1,200,000 - 360,000).
The monthly amount of tax depreciation starting from February 2015 is 12,923 rubles. (840,000 rubles × 1.5385%).
The monthly amount of accounting depreciation starting from February 2015 is 18,462 rubles. (1,200,000 rubles × 1.5385%).
Then, in the accounting of the organization in the first month of depreciation (in February), the amount of expenses is 18,462 rubles, and in tax accounting in the same month, expenses in the amount of 372,923 rubles will be recognized. (360,000 rubles + 12,923 rubles).
The taxable temporary difference will be RUB 354,461. (372,923 rubles - 18,462 rubles). The IT corresponding to it will be 70,892 rubles. (354,461 rubles x 20%).
As depreciation is accrued (in our case, from March), there is a decrease in the resulting NVR and the corresponding IT, since the amount of monthly depreciation deductions recognized in accounting (18,462 rubles) exceeds the amount of accrued depreciation in tax accounting (12,923 rubles). ). That is, during the remaining period of using the OS on the last day of each month, IT decreases by the amount of 1,108 rubles. ((18,462 RUB – 12,923 RUB) x 20%).
.The journal entries will be as follows:
January 2015
DEBIT 01 CREDIT 08
- 1,200,000 rubles. - the OS object is accepted for accounting.
Monthly for the remaining period of OS use (64 months):
- 18,462 rubles. – accrued depreciation on the OS object;
- 1108 rubles. - reduced IT.
As a result of these operations, the balance on account 77 will be equal to zero, which confirms the correctness of the calculations and the application of PBU 18/02.
Let's use the data of example 1, but suppose that in April 2015 the organization carried out the modernization of equipment by a specialized organization.
The accounting policy for the 3rd - 7th depreciation groups provides for the use of a depreciation bonus in the amount of 30 percent of the costs incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets.
The certificate of completion was signed on 04/30/2015. Expenses amounted to 708,000 rubles. (including VAT - 108,000 rubles).
The cost of work, excluding VAT, is 600,000 rubles. (708,000 - 108,000).
Useful life (SPI) did not change.
In April 2015 (the month of change in the initial cost of fixed assets), the organization will reflect in expenses the amount of a depreciation bonus in the amount of 180,000 rubles. (600,000 rubles × 30%).
The initial cost of equipment in tax accounting will be increased by 420,000 rubles. (600,000 - 180,000) and will amount to 1,260,000 rubles. (840,000 + 420,000).
The Tax Code does not provide for a change in the depreciation rate during modernization (letter of the Ministry of Finance of Russia dated February 11, 2014 No. 03-03-06/1/5446). Therefore, the taxpayer continues to depreciate the increased tax value of fixed assets at the same rate.
That is, the monthly amount of tax depreciation, starting from May 2015, will be equal to 19,385 rubles. (1,260,000 rubles/65 months).
Thus, for the remaining 62 months. tax depreciation in the amount of 19,385 rubles will be charged. x 62 months = 1,201,870 rubles
For 3 months from February 2015 to April 2015, tax depreciation in the amount of 38,769 rubles was accrued. (12,923 rubles x 3 months)
Total RUB 1,240,639 (1,201,870 rubles +38,769 rubles)
The remaining tax value of the asset in the amount of 19,361 rubles. (1,260,000 - 1,240,639) will be written off after the end of the JIT within the next 1 month (19,361 rubles / 19,385 rubles). In accounting, in the next month after the end of the JPI, an IT should be formed in the amount of 3,872 rubles. (19,361 rubles x 20%)
In accounting, the cost of equipment will be 1.8 million rubles. (1,200,000 rubles + 600,000 rubles). Starting from May 2015, depreciation in the amount of RUB 28,139 will be charged. ((1,800,000 rubles -18,462 rubles x 3 months) / 62 months). The depreciation premium for modernization costs (180,000 rubles) is the source of an increase in IT by 36,000 rubles. (180,000 rubles x 20%)
As depreciation is accrued (since May), there is a decrease in the resulting NVR and the corresponding IT, since the amount of monthly depreciation deductions recognized in accounting (28,139 rubles) exceeds the amount of accrued depreciation in tax accounting (19,385 rubles). That is, during the remaining period of using the OS on the last day of each month, IT decreases by the amount of 1,751 rubles. ((28,139 RUB – 19,385 RUB) x 20%).
The accounting entries will be as follows:
January 2015
DEBIT 01 CREDIT 08
- 1.2 million rubles. - the OS object is accepted for accounting.
In February 2015 (first month of depreciation):
DEBIT 20 (26, 44, etc.) CREDIT 02
- 18,462 rubles. - accrued depreciation on the OS object;
DEBIT 68 / Income tax CREDIT 77
- 70 892 rubles. - IT is reflected.
In March (the second month of depreciation):
DEBIT 20 (25 etc.) CREDIT 02
- 18,462 rubles. - Accrued depreciation on the OS object;
DEBIT 77 CREDIT 68/Income tax
- 1 108 rubles. - reduced IT.
In April (period of completion of modernization):
DEBIT 08 CREDIT 76
- 600,000 rubles. - reflected the cost of upgrading the OS;
DEBIT 01 CREDIT 08
- 600,000 rubles. - increased the initial cost of the OS;
DEBIT 20 (25 etc.) CREDIT 02
- 18,462 rubles. - accrued depreciation on the OS object;
DEBIT 77 CREDIT 68/Income tax
- 36,000 rubles. - IT has been added.
From May (within 62 months)
DEBIT 20 (25 etc.) CREDIT 02
- 28,139 rubles. - depreciation of fixed assets is accrued;
DEBIT 77 CREDIT 68/Income tax
- 1,751 rubles. – reduced IT;
66 month (one month after the end of the STI)
DEBIT 68 / Income tax CREDIT 77
- 3 872 rubles. - IT has been added.
Tengiz Bursulaia, Leading Auditor, CJSC Audit and Consulting Firm MIAN
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They are written off in tax accounting for income tax during the useful life of this object by accruing depreciation - monthly payments calculated according to strictly defined formulas. However, in some cases, when putting a fixed asset into operation, it is permissible to take into account a certain part of the initial cost of the object as a tax reduction, then subsequent depreciation payments will be determined based on its residual value. Such a one-time write-off of part of the costs bypassing the formulas for calculating depreciation is called a depreciation premium.
How to determine the amount of depreciation premium?
The procedure for calculating the depreciation bonus in tax accounting in 2016 is regulated by paragraph 9 of Article 258 of the Tax Code. It assumes that the company has the right to take into account as part of income tax expenses up to 10% of the initial cost of fixed assets belonging to 1-2 and 8-10 depreciation groups, and up to 30% of the cost of fixed assets from 3-7 depreciation groups (on the distribution of property for depreciation groups, we wrote in the article on tax accounting for fixed assets).
A similar rule applies to the costs of completion, additional equipment, reconstruction, modernization, technical re-equipment of fixed assets. The cost of such changes is determined in accordance with article 257 of the Tax Code, and the depreciation premium itself is calculated taking into account the above restrictions of 10% and 30%, depending on the depreciation group to which the fixed asset belongs. At the same time, in relation to fixed assets received free of charge, the depreciation bonus of fixed assets is not applied.
The depreciation bonus is reflected in tax accounting in 2016, however, as before, as part of the expenses of the period in which the fixed asset was put into operation. Further depreciation payments for this property are calculated according to general rules, but without taking into account the depreciation premium in its initial cost.
Alfa LLC acquired in March 2016 an OS facility for 200,000 rubles. Assume that the applicable depreciation premium for similar items is 10%. The organization uses the straight-line method of depreciation. The useful life of the considered property is 5 years. The facility was put into operation in April 2016. Thus:
1. Depreciation premium for fixed assets will be: 10% x 200,000 rubles. = 20,000 rubles. This amount will be included in income tax expenses for the 2nd quarter of 2016.
2. Starting from May 2016 and for 60 months, the depreciation amount for this object will be reflected in income tax expenses on a monthly basis:
(200,000 - 20,000): 60 \u003d 3000 rubles.
An important point: if the property for which the depreciation bonus was applied was sold by the company earlier than five years from the date of its commissioning, while the buyer is an interdependent person in relation to the company, then the amount of the depreciation bonus applied earlier becomes non-operating income. It must be taken into account in the reporting period in which the sale transaction was completed.
And in conclusion, it should be noted that the use of a depreciation bonus in tax accounting is a right, not an obligation of the company. However, the use of this opportunity should be systemic. An organization can fix in its accounting policy for the purposes of calculating income tax, for which specific fixed assets or depreciation groups it will apply the depreciation bonus. Similarly, it is necessary to determine
Along with the amount of accrued depreciation, the organization in 2019 has the right to attribute at a time to expenses that reduce income tax, up to 30% of the cost of capital investments. This type of expense is called the depreciation premium. We will consider the procedure for determining the depreciation premium in tax accounting in our article.
How to determine the maximum amount of depreciation premium?
The amount of the depreciation premium is limited and its maximum amount depends on the depreciation group of the fixed asset for which the premium is calculated (clause 9, article 258 of the Tax Code of the Russian Federation).
The organization itself sets the size of the depreciation bonus for specific fixed assets (groups of fixed assets) for tax purposes.
Is there a depreciation premium for intangible assets?
The depreciation premium does not apply to all depreciable property, but only to fixed assets. The use of the depreciation bonus for intangible assets is not allowed.
How does the depreciation premium affect further depreciation?
The use of a depreciation premium for fixed assets reduces the amount of the initial cost or capital expenditures incurred (for completion, reconstruction, etc.), which is used for the subsequent calculation of depreciation amounts (paragraph 3, clause 9, article 258 of the Tax Code of the Russian Federation). For example, applying a depreciation bonus of 30% to an acquired fixed asset of the IV depreciation group will lead to the fact that depreciation will be charged from the cost of the fixed asset, which is 70% of the original value.
When is depreciation premium included in expenses?
The accountant includes the depreciation bonus in the indirect costs of the reporting period in which the fixed asset begins to be depreciated or in which its initial cost changes (during completion, reconstruction, etc.). Recall that depreciation on a fixed asset begins to accrue from the next month after the month in which its operation began.
For example, a fixed asset with an initial cost of 185,000 rubles. purchased on 05/14/2019 and put into operation on 05/16/2019. The useful life is set at 25 months. The depreciation premium for the object is 10%. The organization uses the straight-line method of depreciation.
The object will be depreciated from 06/01/2019. Therefore, for the six months of 2019, the organization's income tax expenses will include a depreciation bonus in the amount of 18,500 rubles. (185,000 rubles * 10%), and also recognized an expense in the form of depreciation for June 2019 in the amount of 6,660 rubles. ((185,000 rubles - 18,500 rubles) / 25).
There are almost no such organizations in which the fixed assets are completely absent. Thus, there is an article in tax accounting that states that an organization can reduce its tax base by the amount of expenses written off for capital investments during the period of acquisition of fixed assets. In another way, this process is called depreciation premium.
Most likely, the depreciation bonus in the 2016-2017 tax accounting on the principle of previous years will be applied too rarely. This happens because the urgency of the issue of convergence and partial unification of accounting and tax accounting increases, because it is possible to reflect the costs incurred only in tax accounting, and in accounting this possibility is completely absent.
Notwithstanding the foregoing, in a situation where a company pays a large amount of tax and plans to buy or repair fixed assets with a long service life, the use of a depreciation bonus increases the effectiveness of income tax savings. Otherwise, the application of the depreciation premium will be minimally profitable.
After the organization has decided to apply the depreciation bonus, this fact should be recorded in the accounting policy for the correctness of the taxation process. In accordance with the court ruling, taxpayers should not reflect in their accounting policy the fact that a depreciation premium is used, as well as indicate its amount. But still, the presence of this record will help prevent disputes about the rules of application and calculation rules.
Calculating the amount of the premium
When calculating the amount of the depreciation bonus, it must correspond to the group that includes the specified items of fixed assets.
The tax code does not establish an exact percentage that can be attributed to expenses. Approximate information is given, therefore, in order to avoid disputes with representatives of the tax authorities, it is recommended to reflect in the company's accounting policy the planned amount of the depreciation premium for each of the presented groups.
The depreciation premium is calculated taking into account all capital investments that were involved in the creation, repair, reconstruction or technical re-equipment of fixed assets. In addition, for the calculation of the premium, it does not matter whether the investment is actually paid for - only the costs planned for the investment are important.
How the depreciation premium is reflected in the expenses of the enterprise
In accordance with paragraph 3 of Article 372 of the Tax Code of the Russian Federation, the depreciation premium in the formation of tax accounting refers to indirect expenses of the month in which:
- Depreciation of fixed assets takes place.
- The initial price of fixed assets changes due to their improvement, additional equipment or technical modernization.
In a situation where the modernization process for a specific item of fixed assets coincides with the month of its commissioning, the depreciation bonus may be accounted for in accordance with the costs of modernization. This means that it is reflected in expenses in an earlier period than the premium on capital investments in fixed assets that are simply put into operation.
Depreciation premium recovery process
Prior to 2013, when the facility for which the depreciation premium was calculated was sold in the next 5 years from the start of operation, it was required to return the amount of the premium related to expenses. Then include it in non-operating expenses.
In 2013, amendments were made to the Tax Code, which indicated that the depreciation premium could only be recovered in a situation where the object was sold to a related party. In other cases, when a fixed asset is sold, when it is transferred to the authorized capital, if it breaks down or wears out, if it is stolen or as a result of a malfunction, the premium will not need to be restored.
Calculation of the residual value of the object and the results of its sale
Paragraph 1 of Article 257 of the Tax Code of the Russian Federation states that since 2013 the residual price of fixed assets subject to a depreciation bonus is calculated as the difference between the amount of established depreciation, the original price and the amount of the depreciation bonus. It turns out that this premium in 2013 is involved in calculating the residual price of the object. The exception is the sale of an object to an interrelated person.
Paragraph 1 of Article 268 of the Tax Code of the Russian Federation provides that as a result of the sale of a fixed asset to a dependent person, its residual price will always increase by the amount of the depreciation premium restored in the income of the organization. Such manipulations reduce the profit received from the transaction. At first glance, the seller does not lose anything, since the same premium in tax accounting is already included in the income and expenses of the enterprise. Despite this, due to the increase in the residual price by the amount of the calculated premium, in comparison with similar transactions to an unrelated person, it may cause losses. This happens because the selling party has already included the depreciation premium on the date of the transaction, but the losses from the sale of the fixed asset will be included in the expenses throughout the remaining time of using the object.
An example would be the following:
- The primary price of the fixed asset in tax accounting was 300 thousand;
- The useful life of this property, plant and equipment is 50 months;
- The object belongs to the 3rd depreciation group;
- The depreciation premium percentage is 30%;
- The depreciation premium is 90 thousand rubles;
- The actual time of using the object before the sale was 40;
- The calculated depreciation for the actual time of using the object is 168 thousand rubles;
- The sale price is 80 thousand rubles;
- Tax accounting is based on the sale of an object to an unrelated person:
- The residual price of the object as a result is 42 thousand rubles.
- Profit from the sale amounted to 38 thousand rubles.
- Tax accounting is based on the sale of an object to an interrelated person:
- The residual price of the object as a result is 132 thousand rubles.
- The loss from the sale of fixed assets is 52 thousand rubles.
Prohibitions on the right to sell the depreciation bonus at the enterprise
When an enterprise receives its fixed assets free of charge, the right to use the depreciation premium is lost by law. This is stated in paragraph 9 of Art. 258 of the Tax Code of the Russian Federation.
In the opinion of the Finance Department, it is also prohibited to use depreciation bonuses for those fixed assets that were received by the company as a contribution to the authorized capital or by posting surpluses in the inventory. This approach of financiers can be explained by the fact that before that the company did not incur actual expenses for the purchase or construction of fixed assets.
Depreciation premium- a one-time write-off for expenses (for) part of the cost of capital investments provided for by law (in or in the case of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets).
The peculiarity of capital investments is that they are not immediately written off as expenses, but they are written off within . The tax code provides the right to write off part of the capital costs at a time (as a depreciation bonus), and write off the rest of their value through.
Thus, paragraph 9 of Article 258 of the Tax Code of Russia (TC RF) provides the right to include in expenses the cost of capital investments in the amount of no more than 30% in relation to fixed assets belonging to 3-7 depreciation groups and no more than 10% in relation to fixed assets relating to other depreciation groups (see). The same rule applies to expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets.
It is this write-off that is called the depreciation premium. It should be noted that the depreciation bonus applies only to . In accounting, the depreciation bonus is not provided. This is inconvenient, since in the case of a depreciation bonus, the taxpayer has differences in accounting and tax accounting.
The depreciation premium is not applied if the capital investments are received free of charge.
For the purchased car, the organization applied a depreciation bonus of 30% - 300 thousand rubles. The rest of the cost (700 thousand rubles) is subject to depreciation.
Comment
The name "depreciation bonus" is unofficial - in the text of the Tax Code of Russia it is referred to as "capital investment costs" (clause 9, article 258). The depreciation premium is a significant benefit for taxpayers, as it allows you to write off a significant part of the value of the fixed asset (10% or 30%) at a time, and depreciate the rest in the usual way.
It should be noted that the depreciation bonus does not apply to capital investments in intangible assets.
The depreciation premium is applied for corporate income tax purposes. In accounting, the depreciation bonus is not applied.
The depreciation premium is recognized as indirect expenses (paragraph 2, clause 3, article 272 of the Tax Code of the Russian Federation). The inclusion of a depreciation bonus in indirect costs is an additional benefit for taxpayers who produce goods and perform work. The fact is that such taxpayers write off indirect costs as a reduction in taxable profit immediately, and direct costs only as goods, products, works are sold. So, in accordance with Art. 318 of the Tax Code of the Russian Federation, direct costs include the amount of accrued depreciation on fixed assets used in the production of goods, works, services. At the same time, when a depreciation bonus is applied, it will be recognized as an indirect expense, and only the remaining part of the initial cost will be depreciated against direct costs.
As noted above, the depreciation premium for capital investments belonging to 3-7 depreciation groups is 30%:
The depreciation premium for capital investments belonging to 1 - 2 and 8 - 10 depreciation groups is 10%:
From January 1, 2013, the rule applies that if the fixed asset, in respect of which the depreciation bonus was applied, is sold earlier than after 5 years from the date of its commissioning to a person who is with the taxpayer, then the amount of the depreciation bonus is included in non-operating income in the reporting (tax) period in which such a sale was carried out (paragraph 4, clause 9, article 258 of the Tax Code of the Russian Federation).
At the same time, the residual value when selling the specified depreciable property increases by the amount of expenses (clause 1 clause 1 article 268 of the Tax Code of the Russian Federation).
In this form, the restoration rule was introduced by Federal Law No. 206-FZ of November 29, 2012 and is applied when selling fixed assets starting from January 1, 2013.
Example
The company purchased a car for 2 million rubles and applied a depreciation premium on it in the amount of 600 thousand rubles.
After 3 years of operation, the car was sold to the general director at a price of 1,500 thousand excluding VAT. By the time of the sale, depreciation was accrued in the amount of 900 thousand rubles (that is, the residual value of the car was 500 thousand rubles (2,000 - 600 - 900)).
Since the organization and its general director are (Article 105.1 of the Tax Code of the Russian Federation), in this case it is required to restore the depreciation bonus.
The restoration of the depreciation bonus means that the organization must include the amount of the previously applied depreciation bonus in the amount of 600 thousand rubles into non-operating income. In addition, the organization includes the same amount in the initial cost of the fixed asset, which as a result will be 500 + 600 = 1,100 thousand rubles.
When selling the car, a profit in the amount of 400 thousand rubles (1,500 - 1,100) will be revealed.
Thus, income and expenses in connection with the purchase and sale of a car will be:
600 Depreciation premium expense on purchase;
900 Depreciation expense;
600 Income in the form of recovered depreciation bonus;
1,100 Expense in the form of historical cost written off when selling a fixed asset
Total - consumption of 2,000 rubles.
The above example shows that the restoration rule does not ultimately affect the amount of recognized expenses - the entire amount of investments in fixed assets is written off as expenses. What is the meaning of this rule?
The reinstatement rule does not allow the depreciation bonus to be abused by selling the acquired object along the chain by a group of related enterprises. The fact is that paragraph 3 of article 268 of the Tax Code of the Russian Federation provides that if the residual value of depreciable property exceeds the proceeds from its sale, then the loss is taken into account for tax purposes in a special manner. The resulting loss is included in other expenses of the taxpayer in equal installments over a period determined as the difference between the useful life of this property and the actual life of its operation until the moment of sale.
Example
The organization of the 1st group purchased a machine for 1 million rubles and applied a depreciation bonus in the amount of 300 thousand rubles. The next day, the Organization of the 1st group sold the machine to the Organization of the 2nd group for 700 thousand rubles (excluding VAT). The organization of the 2nd group applied a depreciation bonus of 210 thousand rubles (30% of the initial cost).
If it were not for the replacement rule, this simple organizational structure would result in groups being charged more than 50% of the value of the asset.
The restoration rule works in such a way that the Organization of the 1st group will receive a loss from the sale of fixed assets in the amount of 300 thousand rubles, and this loss will be recognized evenly over the remaining useful life on the basis of paragraph 3 of Art. 268 of the Tax Code of the Russian Federation (that is, in fact, 300 thousand rubles will be depreciated in the usual way).
The current restoration rule is quite liberal - it requires that the used depreciation premium be included in income, but at the same time it allows it to be included in the initial cost of the object, that is, it is taken into account for taxation through depreciation or through the value of property sold.
For the first time, the rule on the restoration of the depreciation bonus was introduced on January 1, 2008 by the federal law of November 26, 2008 N 224-FZ. Until January 1, 2013, this rule was more stringent - the restoration was made in the case of any person (and not just interdependent).
The introduction of the recovery of the depreciation premium was due to the desire of the Russian Government to limit the use of the above chain sale scheme within the group of companies. The introduction of the recovery of the depreciation premium limited the possibility of applying the considered scheme, but complicated the work of many honest taxpayers. The fact is that the rule on restoration before January 1, 2013 is formulated in such a way that the amount of the depreciation bonus simply disappeared for tax purposes.
Example
The organization purchased a car (3rd group) for 1,000 thousand rubles and applied a depreciation premium in the amount of 30% - 300 thousand rubles and wrote it off as income tax expenses. After 4 years, the car decided to sell.
As a result of the restoration of the premium, the taxpayer will include in the income during the period of sale of the car the amount of the previously written off depreciation premium of 300 thousand rubles. In expenses, he will be able to include a total of 700 thousand rubles (depreciation and residual value of the car).
If the taxpayer did not apply the depreciation bonus, then he would be able to write off 1,000 rubles through depreciation and the residual value of the car.
Fixing the depreciation bonus in the accounting policy
The Tax Code of the Russian Federation does not indicate the obligatory fixing in the application of the depreciation bonus. At the same time, the Ministry of Finance of the Russian Federation and the tax authorities in their clarifications indicate that the application of the depreciation bonus should be reflected in the accounting policy (Letter of the Ministry of Finance of Russia dated 06.05.2009 N 03-03-06/2/94, Letter of the Ministry of Finance of Russia dated 11/17/2006 N 03-03-04/1/779, Letter of the Federal Tax Service of Russia dated 04/08/2009 N ШС-22-3/267, Letter of the Federal Tax Service of Russia for Moscow dated 04/27/2009 N 16-15/041125).
There are court decisions in favor of taxpayers in a situation where the taxpayer did not indicate in the accounting policy the use of a depreciation bonus, but applied it (Resolution of the Federal Antimonopoly Service of the Urals District dated June 17, 2008 N F09-4302 / 08-C3 in case N A60-32820 / 07, Decree of the Federal Antimonopoly Service of the Moscow District of November 30, 2009 N KA-A40 / 12576-09 in case N A40-89853 / 08-141-432, Resolution of the Federal Antimonopoly Service of the Central District of October 28, 2009 in case N A62-5702 / 2008).
Based on the potential for a dispute on this issue, I recommend that the use of a depreciation bonus be indicated in the accounting policy.
Application of a depreciation bonus for capital investments in leased fixed assets