How to calculate accumulated depreciation. Straight line depreciation formula example
Each company has the opportunity to take into account the costs that are directly related to the purchase of certain categories of assets using the depreciation method. It is in this way that the expenses incurred by the company are taken into account when calculating taxes. Due to the fact that the actual amount of depreciation has a direct impact on the amount of corporate income tax, the importance of correct calculation is an important task for an accountant. Consider in practice examples of calculating the depreciation of property belonging to the group of fixed assets.
Depreciation methods
All the main points related to the calculation of depreciation are reflected in PBU 6/01 “Accounting for fixed assets”. This legal document discloses techniques that allow wear to be determined. These include:
- Linear;
- diminishing balance;
- Write-offs in proportion to the volume of products produced;
- Write-offs by the sum of the numbers of years of SPI.
It is important for an accountant to know that these techniques are available for use strictly in accounting for the purposes of an organization's accounting. As for tax accounting, the law establishes the existence of only 2 permitted methods - non-linear and linear.
Let us consider in more detail each proposed method of calculation in a practical situation.
Example of straight-line depreciation
This technique is notable for its simplicity. That is why it has gained the greatest popularity among companies. The meaning of the methodology boils down to the fact that during the JPI, depreciation should be accrued in the same amounts using the formula:
A \u003d St-t OS initial. * The rate of am-tion, while the rate of wear will be calculated as follows:
Norm am-tion \u003d 1 / Number of months of SPI.
Empire LLC for 170 tr. Weaving equipment belonging to the OF group was purchased on 03/20/17. Based on the technical documentation, the SPI was established for 84 months.
Let's determine how the amount of deductions for weaving equipment will be calculated:
A \u003d 170 tr. * (1/84*100%) = 2,024 tr.
Therefore, starting from April 01, 2017, the company will take into account depreciation in the amount of 2,024 tr. for 7 years.
The reasonably linear method is considered the most popular due to its ease of application in practice.
Depreciation: Declining Balance Calculation Examples
The Avangard company purchased expensive computer equipment belonging to the OS category, worth 230 tr. beneficial use will be 8 years or 84 months. It was determined by the company's internal documentation that depreciation would be calculated using the declining balance method. The management of the company assumes that the maximum income from the operation of the specified equipment will be received in the first years after the purchase. As a result, Avangard decided to use the acceleration factor in the calculations, the value of which is determined in the amount of 1.6%.
- Calculate the depreciation rate for 1 year:
HA = 100% / 8 years = 12.5%
- The annual depreciation rate, taking into account the acceleration factor, will be determined as follows:
ON = 12.5% * 1.6% = 20%.
- The size depreciation charges for the first year after the commissioning of the equipment is calculated:
A = 230 tr. * 20% = 46 tr. (46 tr / 12 months).
A feature of the practical use of this method is the ability to take into account the specifics of the intensity of use of equipment.
- The amount of depreciation charges for the second year after commissioning of the equipment is determined by:
A \u003d (230 tr. - 46 tr.) * 20% \u003d 36.8 tr. per year or 3,067 tr. per month (36.8 tr / 12 months).
- The amount of depreciation charges for the third year after commissioning of the equipment is calculated as follows:
A \u003d (230 tr. - 46 tr. - 36.8 tr.) * 20% \u003d 29.44 tr. per year or 2,453 tr. monthly (29.44 tr / 12 months).
Depreciation: an example of a write-off calculation in proportion to the volume of output
The Tandem organization purchased a machine for the production of components for 780 tr. At the same time, the DPI is 5 years, that is, 60 months. The registration was made in March 2017. Based on the technical passport, the company's management assumes that this tool will be able to produce 70,000 units of components for the entire JFS. At the same time, 1,500 units were actually manufactured in April, and 1,800 units in May. Determine the amount of depreciation in April and May 2017.
Apr = 780 tr. / 70,000 units * 1500 units = 16.714 tr.;
And May = 780 tr. / 70,000 units * 1800 units = 20.057 tr.
This method also allows you to take into account the intensity of use of equipment, not taking into account those months when production is idle. However, in cases where the absence of orders is of a regular nature, the use of this technique is inappropriate.
Depreciation of fixed assets: an example of the calculation by the write-off method by the sum of the numbers of years of the SPI
The company bought a camera for painting Vehicle for 460 tr. and DPI of 6 years or 72 months. Calculate the amount of wear in the first three years of using the OS object.
- Ammunition rate \u003d 6 / (1 + 2 + 3 + 4 + 5 + 6) * 100% \u003d 28.57%;
And annual = 460 tr. * 28.57% = 131.422 tr, i.e. 10.952 tr. monthly.
- Ammunition rate \u003d 5 / (1 + 2 + 3 + 4 + 5 + 6) * 100% \u003d 23.81%;
And annual = 460 tr. * 23.81% = 109.526 tr, i.e. 9.127 tr. monthly.
- Ammunition rate \u003d 4 / (1 + 2 + 3 + 4 + 5 + 6) * 100% \u003d 19.05%;
And annual = 460 tr. * 19.05% = 87.630 tr., i.e. 7.303 tr. monthly.
Each company, based on its own needs and specifics of its activities, individually determines the methods for calculating depreciation.
. depreciable property recognized as 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 accruing depreciation. Depreciable property is property with a useful life of 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 and production inventory, goods, work in progress capital 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 life. 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 expenses on capital investments in the amount of not more than 10% (not more than 30% - in relation to fixed assets belonging to the third - seventh depreciation groups) of the initial cost of fixed assets. This exemption does not apply to fixed assets received free of charge. If taxpayers use this right, then the relevant fixed assets, after they are put into operation, are included in cushioning groups at its original cost less depreciation. In the event 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 tax base are subject to recovery and inclusion in the tax base.
Depreciation methods
The Tax Code of the Russian Federation provides for two methods for calculating depreciation:
- linear method;
- non-linear method.
The depreciation method is set independently for all items of depreciable property and is reflected in accounting policy for tax purposes. A change in the depreciation method is allowed from the beginning of the next tax period. At the same time, the taxpayer has the right to switch from the non-linear method to the straight-line method of depreciation calculation no more than once every five years.
Depreciation is calculated separately for each depreciation group (subgroup) when using the non-linear depreciation method or separately for each depreciable property when using the straight-line depreciation method.
Regardless of the method of accruing depreciation established by the taxpayer in the accounting policy for tax purposes, the straight-line method of depreciation is applied to buildings, structures, transmission devices, intangible assets included in the eighth - tenth depreciation groups.
With regard to other objects of depreciable property, regardless of the period of putting the objects into operation, the depreciation method established by the taxpayer in the accounting policy for tax purposes is applied.
When using the straight-line method of calculating depreciation, the amount of depreciation accrued for one month is determined as the product of the initial (replacement) cost of the depreciable property object 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 original (replacement) cost 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 reduced monthly 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=Vk/100,
- BUT- the amount of depreciation accrued for one month for the corresponding depreciation group;
- AT- 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 apply.
Depreciation group - Depreciation rate (monthly):- First - 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 for calculating depreciation of fixed assets
In accordance with Regulation on accounting of fixed assets and Guidelines depreciation amount any method of depreciation determined taking into account the useful life of fixed assets.
See below: Depreciation of fixed assets is carried out using one of the following depreciation methods:- in a linear way;
- reducing balance method;
- the method of writing off the cost by the sum of the numbers of years of the useful life;
- method of writing off the cost in proportion to the volume of production.
The use of one of the methods for a group of homogeneous fixed assets is carried out during the entire useful life.
Linear depreciation method
At linear way The annual depreciation charge is based on original cost property, plant and equipment 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 depreciation rate is 20%. The annual amount of depreciation deductions will be 24,000 rubles. (120000 * 20/100).
Declining balance depreciation
At reducing balance method The annual depreciation amount is based on residual value property, plant and equipment 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 coefficient 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, constituting the object of financial leasing and attributable to the active part of fixed assets, can be applied in accordance with the terms of the leasing agreement, the acceleration factor is not higher than 3.
Example. An object of fixed assets worth 100 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate is 40. The depreciation rate based on the useful life of 20% is increased by acceleration factor 2(100 thousand rubles / 5 \u003d 20 thousand rubles) (100 * 20 thousand rubles / 100 thousand rubles * 2) \u003d 40.
AT first year of operation the annual rate of depreciation 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 amount to 24 thousand . rub. AT 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 cost, this balance is fixed, the monthly depreciation amount is determined by dividing the fixed residual value of fixed assets by the number of months remaining until the end of their useful life (Article 259 of the Tax Code of the Russian Federation).
Depreciation by write-off method based on the sum of numbers of years of useful life
At write-off method based on the sum of numbers of years of useful life the annual amount of depreciation deductions is determined taking into account original cost property, plant and equipment and annual ratio, where the numerator is the number of years remaining until the end of the life of the object, and the denominator is the sum of the number of years of the life of the object.
Example. An object of fixed assets worth 150 thousand rubles was purchased. The useful life is set at 5 years. The sum of the numbers of years of service is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the said facility, 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 write-off method in proportion to the volume of production
With the method of writing off the cost in proportion to the volume of products (works), depreciation is charged based on the natural indicator of the volume of products (works) in reporting period and the ratio of the initial cost of an 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, costing 80 thousand rubles. In the reporting period, the 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).
Reflection in accountingDepreciation charges accrued on fixed assets are reflected in the accounting records 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 the accounting records in the debit of accounts for accounting for production or distribution costs (with the exception of 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 charges on fixed assets during the reporting year is made on a monthly basis, regardless of the method of accrual used, in the amount of 1/12 of the calculated annual amount. The beginning and end of depreciation is from the first day of the month following the month of commissioning or, respectively, the retirement of the fixed asset. After the end of the useful life of property, plant and equipment, depreciation is not charged.
The main source of covering the costs associated with the renewal of fixed assets are the own funds of enterprises. They are accumulated throughout the life of fixed assets in the form of depreciation.
Depreciation- the process of gradual transfer of the cost of the OPF as it wears out to manufactured products (in the form depreciation charges), and the accumulation of financial resources for the subsequent reproduction of fixed assets. Consequently, the economic essence of depreciation is that it is the monetary expression of the physical and moral depreciation of fixed assets. The amount of depreciation deductions depends on the cost of fixed assets, the time of their operation, the cost of modernization.
Sinking fund- a special monetary reserve intended for the reproduction of fixed assets. He is financial resource for capital investment. The depreciation fund is intended for simple reproduction of fixed assets, for the replacement of worn-out funds with new copies of equal value. However, in conditions of high rates of scientific and technological progress, depreciation serves as a source of expanded reproduction of fixed assets.
play a significant role in the depreciation system methods of its calculation. They actively influence the volume of the depreciation fund, the degree of concentration of resources in different periods of the operation of fixed assets, and the amount of deductions included in the cost of production. In practice, depreciation is used:
proportional methods ;
methods accelerated depreciation(regressive);
delayed depreciation methods (progressive).
Proportional depreciation methods are characterized by the fact that annually during the entire period of operation, depreciation deductions are calculated at the same rate from the initial cost of fixed assets. These methods include: straight-line and depreciation depending on the work performed.
Advantages of proportional methods:
uniformity of receipt of deductions to the depreciation fund,
stability and proportionality in attributing depreciation to the cost of manufactured products,
simplicity and high accuracy of calculations.
Along with the positive aspects, proportional methods also have disadvantages:
they do not always provide a complete transfer of the value of fixed assets to the product being produced; “underdepreciation” of the means of labor is formed, which is a direct loss of value, a loss;
straight-line depreciation does not provide the concentration of resources needed to quickly replace equipment that is actively affected by obsolescence.
In world practice, numerous accelerated depreciation methods. The main ones are: the declining balance method and the cumulative method, or the “sum of numbers” method.
With accelerated depreciation, the main part of the accruals is concentrated in the first years of operation of fixed assets, the depreciation period is reduced, and financial conditions are created for the accelerated replacement of equipment. The initial premise for using these methods is that many types of fixed assets for production purposes operate more efficiently while they are new (ie, in the first years of their operation) and have higher productive capacities. This corresponds to the compliance rule, which writes off most of the depreciation at the beginning of the life of fixed assets (rather than at the end), if their usefulness and productive capacity are significantly greater in the early years than in subsequent years. Accelerated methods are also explained by the fact that in connection with the improvement of technology, many types of equipment quickly lose their value (morally become obsolete). Thus, it seems more correct to write off a large amount depreciation in the current reporting period than in the future. Another argument in favor of accelerated methods is that repair costs are usually higher at the end of the life than at the beginning. This leads to total amount repair costs and depreciation charges remained virtually constant for a number of years. As a result, the utility of fixed assets remains the same over many years.
Especially valuable are accelerated depreciation methods in inflationary conditions, as they allow you to quickly write off the costs of acquiring fixed assets as expenses, as a result of which the amount of depreciation accumulation is formed in a period with a greater purchasing power of the monetary unit.
However, this method does not guarantee a complete write-off of the cost of capital. The annual amount of depreciation charged is reduced, and depreciation is stretched over many years.
progressivemethods depreciation are used much less frequently than regressive ones. These methods enable the company to postpone the write-off of the main part of the costs of fixed assets to a later period and receive a significant profit at a time with large capital investments.
The development of a depreciation policy is a painstaking and creative business. The main principles of its development:
1) compliance of the depreciation policy with the strategic objectives of the enterprise;
2) accounting for the financial policy of the enterprise;
3) taking into account the impact of scientific and technological progress on the specifics of production and, accordingly, the degree of depreciation of fixed assets;
4) accounting for inflation rates;
5) taking into account the time horizon.
In the Russian Federation in accordance with PBU 6/01 "Accounting for fixed assets" depreciation of fixed assets is carried out in one of the following ways: straight-line method, as well as decreasing balance methods, depreciation by the sum of numbers of years of the useful life, depreciation in proportion to the volume of products (works).
With the linear method- based on the initial (replacement) cost of an item of fixed assets and the depreciation rate (annual) calculated based on the useful life of this item:
A YEAR \u003d OF THE FIRST N A; (thirteen)
where A YEAR - annual depreciation;
N A - depreciation rate (in% per year);
T NORM - standard service life (amortization period), years.
With the reducing balance method- based on the residual value of the fixed asset item and the depreciation rate (annual), calculated on the basis of the useful life of this item and the coefficient k not higher than 3, established by the organization:
A YEAR \u003d OF OST N A; (fifteen)
; (16)
OF OST \u003d OF PERV - I, (17)
where I is the accumulated depreciation for the period.
With the method of writing off the cost by the sum of the numbers of years of the useful life- based on the initial (replacement) cost of the fixed asset object (OF PERV) and the depreciation rate, which is a ratio, in the numerator of which is the number of years remaining until the end of the useful life of the object (T NORM + 1 - i), and in the denominator - the sum of natural numbers of years of the useful life of the object (1 + ... + m):
, (18)
where i is the ordinal year of service life (1, 2, 3, . . ., i);
m is the length of service life in years.
For example, at T N = 10 years, the conditional number of years (1 + m) is:
T CONV = 1 + 2 + ... + 9 + 10 = 55 arb. years.
T CONV = T N ∙ (T N +1) / 2. (19)
In the first year, the depreciation rate is:
For the second year:
For the tenth year:
The cumulative method provides full reimbursement of the cost of depreciable means of labor by the end of their standard service life. At the same time, the main share of depreciation deductions falls on the first years of service. This method is widely used in industries with high rates of obsolescence of fixed assets.
With the method of writing off the cost in proportion to the volume of products (works) depreciation charges are charged based on the natural indicator of the volume of production (work) in the reporting period (Q YEAR) and the ratio of the initial cost of the fixed asset object (OF SR) and the estimated volume of production (work) for the entire useful life of the fixed asset object (Q NORM) .
, (20)
where Q YEAR - the annual scope of work (for transport - the annual mileage);
Q NORM - the standard amount of work for the entire life of the fixed asset.
At present, in the Russian Federation there is the following procedure for calculating depreciation (TC RF, art. 256 - 259).
depreciable property property, results of intellectual activity and other objects of intellectual property are recognized that are used to generate income and the cost of which is repaid by accruing depreciation. Depreciable property is property with a useful life of more than 12 months and an initial cost of more than 40,000 rubles. (Article 256 of the Tax Code of the Russian Federation)
Not subject to depreciation land and other objects of nature management (water, subsoil and other natural resources), as well as inventories, goods, capital construction in progress, securities, financial instruments term transactions (including forward, futures contracts, option contracts).
The following types of depreciable property are not subject to depreciation:
1) property of budgetary organizations, with the exception of property acquired in connection with the implementation of entrepreneurial activities and used to carry out such activities;
2) property of non-commercial organizations received as earmarked receipts or acquired at the expense of earmarked receipts and used for non-commercial activities;
3) property acquired (created) with the use of budgetary funds for targeted financing. This norm does not apply to property received by a taxpayer during privatization;
4) objects of external improvement (forestry objects, road facilities, the construction of which was carried out with the involvement of sources of budgetary or other similar targeted financing, specialized structures for navigable conditions) and other similar objects;
5) acquired publications (books, brochures and other similar objects), works of art. At the same time, the cost of acquired publications and other similar objects, with the exception of works of art, is included in other expenses related to production and sale in full at the time of the acquisition of these objects, etc.
From depreciable property fixed assets are excluded:
transferred (received) under contracts for gratuitous use;
transferred by decision of the management of the organization to conservation for more than 3 months;
which, by decision of the management of the organization, are under reconstruction and modernization for a period of more than 12 months.
When an item of fixed assets is reactivated, depreciation on it is charged in the manner that was in force until the moment of its conservation, and the useful life is extended for the period the item of fixed assets was on conservation.
The enterprise has the right to increase the useful life of an item of fixed assets after the date of putting it into operation if after the reconstruction, modernization or technical re-equipment of such an item there was an increase in its useful life. At the same time, the increase in the useful life of fixed assets can be carried out within the terms established for the depreciation group in which such a fixed asset was previously included.
Depreciable property is distributed by depreciation groups according to its useful life. Useful life is the period during which an object of fixed assets or an object of intangible assets serves to fulfill the objectives of the taxpayer's activities. The useful life is determined independently on the date of commissioning of this depreciable property in accordance with the provisions of Art. 258 and taking into account the classification of fixed assets approved by the Government of the Russian Federation.
Depreciable property is combined into the following depreciation groups:
Table 2.1 - Depreciation groups
Term of use |
|
from 1 year to 2 years inclusive |
|
over 2 years up to 3 years inclusive |
|
over 3 years up to 5 years inclusive |
|
over 5 years up to 7 years inclusive |
|
over 7 years up to 10 years inclusive |
|
over 10 years up to 15 years inclusive |
|
over 15 years up to 20 years inclusive |
|
over 20 years up to 25 years inclusive |
|
over 25 years up to 30 years inclusive |
|
over 30 years |
Taxpayers have the right to choose one of the following depreciation methods (Article 259):
1) linear method;
2) non-linear method.
The depreciation method is established by the taxpayer independently in relation to all objects of depreciable property and is reflected in the accounting policy. A change in the depreciation method is allowed from the beginning of the next tax period. At the same time, the taxpayer has the right to switch from the non-linear method to the straight-line method of depreciation calculation no more than once every five years.
The amount of depreciation for tax purposes is determined by taxpayers on a monthly basis. Depreciation is calculated separately for each depreciation group (subgroup) when using the non-linear depreciation method or separately for each depreciable property when using the straight-line depreciation method.
The straight-line method of depreciation is necessarily applied to buildings, structures, transmission devices, intangible assets included in 8-10 depreciation groups.
With regard to other objects of depreciable property, any depreciation method established by the taxpayer in the accounting policy is applied.
Depreciation on depreciable property objects starts from the 1st day of the month following the month in which this object was put into operation.
The procedure for calculating depreciation amounts when using the straight-line method of depreciation
The amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its initial (replacement) cost and the depreciation rate determined for this object.
A MONTH \u003d OF THE FIRST N A; (21)
, (22)
where A MEC - depreciation deductions for the month;
N A - depreciation rate (in% per month);
n - useful life of the depreciable property, expressed in months.
The accrual of depreciation is terminated from the 1st day of the month following the month when the value of the depreciable property object was fully written off or when this object was removed from the taxpayer's depreciable property for any reason.
The procedure for calculating depreciation amounts when using the non-linear depreciation method
On the 1st day of the tax period, from the beginning of which the use of the non-linear depreciation method is established, for each depreciation group (subgroup) the total balance is determined, which is calculated as the total cost of all depreciable property items related to this depreciation group (subgroup). In the future, the total balance of each depreciation group (subgroup) is determined on the 1st day of the month for which the amount of accrued depreciation is determined, in the manner prescribed by this article.
As the objects of depreciable property are put into operation, the initial cost of such objects increases the total balance of the corresponding depreciation group (subgroup). At the same time, the initial cost of such objects is included in the total balance of the corresponding depreciation group (subgroup) from the 1st day of the month following the month when they were put into operation.
With the non-linear method, the amount of depreciation accrued for one month for each depreciation group (subgroup) is determined based on the product of the total balance of the corresponding depreciation group (subgroup) at the beginning of the month and the depreciation rates established by Art. 259.2 of the Tax Code of the Russian Federation:
, (23)
where A is the amount of depreciation accrued for one month for the corresponding depreciation group;
OF BAL - the total balance of the corresponding depreciation group (subgroup);
N A - depreciation rate for the corresponding depreciation group (subgroup).
In order to apply the non-linear depreciation method, the depreciation rates presented in Table 2.2 are applied.
Table 2.2 - Depreciation rates for the non-linear method
Depreciation group |
Depreciation rate (monthly) |
The total balance of each depreciation group (subgroup) is monthly reduced by the amount of depreciation accrued for this group (subgroup).
The residual value of depreciable property, depreciation on which is charged using the non-linear method, is determined by the formula:
OF OST =
,
(24)
n - the number of full months that have passed since the date of inclusion of these objects in the corresponding depreciation group (subgroup);
N A - depreciation rate (including taking into account the increasing (reducing) coefficient) applied to the corresponding depreciation group (subgroup).
When objects of depreciable property are disposed of, the total balance of the corresponding depreciation group (subgroup) is reduced by the residual value of such objects.
If, as a result of the disposal of depreciable property, the total balance of the relevant depreciation group (subgroup) has been reduced to zero, such depreciation group (subgroup) shall be liquidated.
In the event that the total balance of the depreciation group (subgroup) becomes less than 20,000 rubles, in the month following the month when the specified value was reached, if during this time the total balance of the corresponding depreciation group (subgroup) has not increased as a result of the commissioning of objects of the depreciable property, the taxpayer has the right to liquidate the specified group (subgroup), while the value of the total balance is attributed to non-operating expenses of the current period.
Application of increasing (reducing) coefficients to the depreciation rate
Taxpayers have the right to apply a special coefficient to the basic depreciation rate, but not higher than 2:
1) in relation to depreciable fixed assets used to work in an aggressive environment and (or) increased shifts. An aggressive environment is understood as a combination of natural and (or) artificial factors, the influence of which causes increased wear (aging) of fixed assets during their operation. Operation in an aggressive environment is also equated to the presence of fixed assets in contact with an explosive, fire hazardous, toxic or other aggressive technological environment, which can serve as a cause (source) of initiating an emergency.
When using the non-linear depreciation method, the specified special coefficient is not applied to fixed assets belonging to the first - third depreciation groups;
2) in relation to own depreciable fixed assets of taxpayers - agricultural organizations of an industrial type (poultry farms, livestock complexes, fur farms, greenhouse complexes);
3) in relation to own depreciable fixed assets of taxpayers - organizations that have the status of a resident of an industrial production special economic zone or a tourist and recreational special economic zone.
2. Taxpayers have the right to apply a special coefficient to the basic depreciation rate, but not higher than 3:
1) in relation to depreciable fixed assets that are the subject of a financial lease agreement (leasing agreement). The specified special coefficient does not apply to fixed assets belonging to the first - third depreciation groups;
2) in relation to depreciable fixed assets used only for the implementation of scientific and technical activities.
In tax accounting, the straight-line method of depreciation can be applied to any type of fixed assets. At the same time, in without fail Depreciation should be calculated using the straight-line method for:
- buildings, structures, transmission devices and intangible assets with a useful life of more than 20 years (included in the eighth to tenth depreciation groups);
- depreciable fixed assets, the operation of which is due to activities related to the extraction of hydrocarbons at new offshore fields . The limitation on the depreciation method is effective from January 1, 2014 and applies only if the fixed assets are used by operators of new offshore fields or organizations that have received a license to develop fields. If before 2014 such objects were depreciated using a non-linear method, then as of January 1, 2014, their residual value should be recorded in tax accounting and depreciated using a straight-line method.
This procedure follows from the provisions of paragraph 3 of Article 259 tax code RF.
For fixed assets that are included in the first to seventh depreciation groups, the organization has the right to change the selected depreciation method from the beginning of the next period and switch from linear to nonlinear method . This procedure is established by paragraph 1 of Article 259 of the Tax Code of the Russian Federation.
Accrual formula
With the straight-line method, depreciate for each item of fixed assets (clause 2, article 259 of the Tax Code of the Russian Federation).
When using the straight-line method, determine the depreciation rate for each item of fixed assets using the formula:
Then calculate the monthly depreciation amount:
Such rules for calculating depreciation using the straight-line method are established by paragraph 2 of Article 259.1 of the Tax Code of the Russian Federation.
Use the replacement cost (taking into account the revaluation or markdown) only in relation to fixed assets accepted for accounting before January 1, 2002. Starting from this date, the results of revaluations for original cost fixed assets in tax accounting are not affected. Determine the replacement cost according to the rules of paragraph 5 of clause 1 of Article 257 of the Tax Code of the Russian Federation.
An example of calculating the depreciation of a fixed asset using the straight-line method in tax accounting
The organization acquired a fixed asset - a laptop at a price of 110,000 rubles. (without VAT). The accountant determined that in accordance with the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, the laptop belongs to the second group (useful life is from two to three years). The entity has decided that the cost of this property, plant and equipment will be depreciated over a period of 25 months.
According to the accounting policy for tax purposes, depreciation on computer technology calculated on a straight line basis. Depreciation premium does not apply.
The accountant of the organization calculated the depreciation rate as follows:
1:25 mo × 100% = 4%.
The monthly depreciation amount was:
RUB 110,000 × 4% = 4400 rubles.
Accrual period
Accrue depreciation from the 1st day of the month following the month in which the property was put into operation (clause 4, article 259 of the Tax Code of the Russian Federation). Calculate depreciation in the same way capital investment in the form of inseparable improvements to fixed assets received under lease agreements or gratuitous use (loans) (clauses 3, 4 of article 259.1 of the Tax Code of the Russian Federation).
Depreciation shall cease on the 1st day of the month following the month in which the property:
Written off the register (upon sale, liquidation, etc.);
Fully cushioned;
Temporarily retired from depreciable assets.
This is stated in paragraph 5 of Article 259.1 of the Tax Code of the Russian Federation.
If the fixed asset is temporarily excluded from the depreciable property, then do not charge depreciation from the 1st day of the month following the month of its exclusion (clause 6, article 259.1 of the Tax Code of the Russian Federation).
Principles for recording impairment production assets
According to the rules accounting all legal entities are required to accrue depreciation of fixed assets (hereinafter, reductions of OS or OF are possible). Depreciation is a partial transfer of the cost of fixed assets to finished products to offset acquisition costs.
In other words, depreciation is depreciation, which is divided into two types:
- physical
- moral.
Physical- is expressed in the change in the cost of fixed assets in the course of their service life. It arises from mechanical stress, natural phenomena, such as corrosion and other factors. As a result of depreciation, the residual value of fixed assets decreases.
In order to extend the period of operation of the OS, they are repaired (major or current). The repair cost increases the residual value of the asset.
Reason for the appearance obsolescence— constantly developing scientific progress. Every year, new technologies are introduced that replace the old ones. Newer high-precision equipment is being produced with a greater degree of automation and productivity per unit of time.
The physical condition of the equipment can be good, but already obsolete. Consequently, it will be inferior in its technical characteristics to analogues of more modern models, such as computers.
In order to compensate for the cost of acquiring fixed assets and replacing them with new ones, depreciation deductions are made. There are several methods for calculating depreciation. Let's look at some types.
Rectilinear principle
The straight-line method consists in a uniform allocation of value to the accumulation fund. The amount of depreciation is determined by dividing the costs Money to purchase lifetime funds.
In order to calculate depreciation in this way, it is required to know the standard service life of the OF. Throughout the entire depreciation period, the same amount is deducted monthly to a special fund to compensate for the cost of the depreciation object. The linear method is applied to each instance of the formatting object.
Advantages this method consist in the simplicity of calculation. This is the simplest type of depreciation calculation, but it has disadvantages. The disadvantage is that it does not take into account obsolescence, which is necessarily present and plays an important role.
A l \u003d C / T / 12, where
Al - monthly amount wear
C - purchase price
T - period of service 12 - number of months
The principle of the non-linear method
This type of depreciation is applied not for a single object, but for a specific group of production assets.
Therefore, in order to determine book value one unit, a separate calculation must be made.
The non-linear method is used for accelerated depreciation. All objects in the group are subject to one coefficient set for this OS group.
The current value of the funds is multiplied by the coefficient and the amount of monthly depreciation is calculated.
The coefficients are set to legislative level and are mandatory. In the first periods, the deductions are the largest and gradually decrease to zero value.
Formula for calculating depreciation:
An \u003d Os-s *k, where
Os-s - book value
OS k - coefficient
One of the disadvantages of the method is the absence of the book value of the accounting unit, since the calculation is carried out for the group as a whole. The advantage is the speed of calculation.
Principle of the diminishing balance method
This method is non-linear. It quickly amortizes the cost of production assets. This method is effective to use when the operated equipment quickly becomes obsolete.
Allows you to quickly write off the fixed assets and replace them with new ones. Please note that this type of depreciation is not applicable to all groups.
The exception is:
- cars
- office furniture
- equipment with a service life of more than 3 years
- unique equipment.
The calculation consists in determining the annual depreciation amount based on the book value of fixed assets. Initially, for the calculation, it is necessary to establish the service life of the machines. Then calculate the depreciation rate by dividing the unit by the life of the fixed assets and apply the coefficient.
Since depreciation is performed monthly, the depreciation rate must be divided by the number of months in a year, we get the monthly rate.
Thus, we get the formula for calculating depreciation:
Aum \u003d Co * Hp * k,
Нр= 1/Тср/12, where
Co - initial or book value of fixed assets
Нр - depreciation rate
K - coefficient (from 1 to 2.5. In practice, 2)
Тср – operating life of OF
12 - number of months
According to current legislation, if the current cost of fixed assets reaches 20% of the purchase price, then it must be fixed and further calculation of monthly depreciation should be carried out using the straight-line method.
The disadvantage is the impossibility of applying to all groups of fixed assets, and it is also necessary to monitor the 20% barrier of book value. As one of the advantages, it allows you to carry out the depreciation of fixed assets as quickly as possible.
Accounting for depreciation by the sum of numbers of years of operation
This method, like the previous one, allows for the maximum depreciation of fixed assets at the initial stage of operation.
It is advisable to apply in case of rapid obsolescence of funds. It is easy to calculate. To calculate depreciation, we need the life of the equipment.
Initially, we calculate the sum of the numbers of the service life of the OF. Then we find the coefficient by dividing the number of years remaining by the sum of the numbers of years and multiplying by the cost of acquiring fixed assets.
To get the monthly amount of deductions, divide the annual amount by 12 (the number of months in a year):
LAmschl \u003d Sper * OL / MF / 12, where
Sper - acquisition cost
OL - the rest of the years until the end of the service life of the OF
STS - the sum of the numbers of years of service life
OS 12 - number of months
For clarity, we will show by example how to calculate the sum of the numbers of the life of production assets. For example, according to regulatory documents service life is 3 years. The sum of the lifetime numbers of the object will be 1+2+3 = 6.
When using this method, the cost of fixed assets is depreciated in full. There is no need to keep track of the current cost of fixed assets in order to fully depreciate them.
Calculation by the production method
The method of writing off the cost in proportion to the volume of production is otherwise called production. The name of the method contains the principle of depreciation. The cost of fixed assets is written off based on the volume of output.
To apply this method, it is necessary to draw up a production plan for a specific equipment. According to the planned indicators of production, depreciation deductions are carried out.
The amount of monthly deductions is directly dependent on the size of the output. Therefore, when drawing up planned indicators, it is necessary to select the calculation parameters. The calculation parameter can be the number of products produced per unit of time or the number of hours worked for a particular type of equipment.
The choice of the calculation parameter depends on the type of fixed assets. For example, when depreciating vehicles, it is more convenient to use the number of hours of a rally. This method does not take into account the life of production facilities.
Consider the formula for calculating the production method:
Apr \u003d (Sper - Slick) * Op / Oo, where
Sper - cost at the time of purchase
Slick - cost at liquidation
Op - the planned volume of output
Оо is the volume of sales for the total period of operation.
It is advisable to apply the production method of depreciation to vehicles. But, it will require the preparation of planned indicators: firstly, regarding the service life of production facilities, and secondly, the volume of production of marketable products for the reporting month, the total service life.
Types of accelerated methods
The accelerated depreciation method includes:
- sum of years
- residual value of OF
The first type of depreciation has been described above. Let's consider the second method. Depreciation is based on the cost of acquiring fixed assets.
Depreciation is calculated by dividing the original cost and then the current cost by two. In the last depreciation period, a complete write-off of the book value of fixed assets is made.
The salvage value and depreciation of all previous years are deducted from the purchase price.
Thus, we obtain the amount of depreciation for the last period of operation of the equipment. This method makes it possible to write off the cost of equipment as much as possible in the first years of operation and accumulate funds for the purchase of new equipment or for the repair of the existing one.
The residual value method should be used for equipment subject to obsolescence.
Consider the formula for calculating depreciation:
Am1 \u003d Sper / 2- First year
Am2 = Am1/2- second year
Am3 = Am2/2- third year
Am4 = (Sper - Am1 - Am2 - Am3 - Slick), where
Sper - the cost of funds for the acquisition of fixed assets
Slick - write-off cost
Am1, Am2, Am3, Am4 - the amount of depreciation for the period from the first to the fourth years
The above formula is calculated for a 4-year service life of the OF. This formula can be used for any depreciation period. To do this, we continue to divide the depreciation of the previous year by two, up to and including the penultimate period.
AT last year we carry out depreciation according to the principle set forth in the Am4 formula, i.e. from the purchase price we subtract the accumulated depreciation of all previous periods and the present value. We get the amount of depreciation of the last period.
Many methods of depreciation of production assets have been developed. The choice of a specific method depends on the type of fixed assets and the purpose of depreciation accounting. The procedure for applying depreciation methods is determined accounting policy enterprise and approved by its relevant body.
The method of depreciation should remain unchanged throughout the life of the asset. Therefore, at the initial stage of depreciation, it is necessary to determine the goals - it is important to write off the cost faster in order to purchase new equipment in return, or to have a greater value of fixed assets on the balance sheet.
Noskova Elena
I have been in the accounting profession for 15 years. She worked as a chief accountant in a group of companies. I have experience in passing inspections, obtaining loans. Familiar with the areas of production, trade, services, construction.