Parameters of depreciation 1s 8.2. How to change the depreciation of fixed assets
It is quite difficult to find an enterprise that would not have fixed assets on its balance sheet: without them it is impossible to organize the production process, they serve more than 12 months and have an impressive cost estimate. Their acquisition - as a rule, this is a significant investment that will pay off only in the process of their operation and over time. How to take into account the costs of the acquired expensive property in accounting and correctly calculate the profit? They are recorded evenly by crediting depreciation. How to calculate depreciation of fixed assets in 1C * you will learn from this article. We will look at this process using the configuration example “1C: Accounting”, revision 3.0.
* The main condition for this is that the operating system entered the organization, was accepted for accounting and put into operation.
Arrival, acceptance and commissioning of the OS
The OS can be registered in accounting using the “Assets of fixed assets”, which is available from the section “OS and intangible assets” of the main menu of the system.
The document, the heading, the tabular section and the basement are required to be filled in the document.
In the header of the document are indicated:
- Supplier invoice number and date
- Name of the supplier counterparty;
- An agreement between the organization and the counterparty;
- Location of the operating system as a unit of the organization;
- Materially responsible person, as an individual receiving a fixed asset;
- OS accounting group - is selected from the proposed predefined list.
Particular attention should be paid to the props "Method of recording depreciation expenses". As you fill out the above details of the header, the mentioned attribute is gradually automatically filled with the data of the current document. This is what the created method usually looks like:
The element belongs to a specific organization, in our case, Spetsavtomatika LLC. It indicates the cost account. By default, the cost account is substituted from the accounting policy of the organization, configured at the start of operation of the accounting configuration. You can go to the accounting policy through the link in the organization’s card.
Here the cost account can be replaced with any necessary value - 20, 23, 25, 29, 44, 91.
After installing the necessary cost account, you will need to fill in all the elements of analytics:
- For accounts 20, 23, 29 - units, item groups, cost items;
- For accounts 25, 26 - units, cost items;
- For account 44 - cost items;
- For account 91.02 - items of other expenses.
A very important function is performed by the last attribute of the method - “Coefficient”. Its use makes sense if the fixed asset is involved in several categories of accounting costs during the reporting period. For example, operating systems are used for managerial purposes and for the purposes of trading activities, as an expense on sales. To correctly configure the depreciation method, it is necessary to determine the shares falling in each cost category. These shares must be reflected as coefficients.
In the given example, the values \u200b\u200bof the coefficients are equal to units, they mean that the depreciation will be equally / halfly divided and accrued between the expense accounts 26 and 44.
So you can manage the ratios of the amounts of depreciation credited to the asset.
Fill in the receipt table.
Using the "Add" button in the tabular section, a new row is created.
In this line, you must fill out the object by selecting or creating it in the directory of the same name.
For correct accrual, you need to fill in the card for the operating group, the code for the All-Russian Classifier of Fixed Assets (OKOF) * and the depreciation group.
* OKOF must be preloaded into the system from an external file that comes with the configuration installation package.
The tabular part is completed by indicating the value of the fixed asset, VAT rate, and useful life.
The document under consideration provides for the registration of the receipt of a non-current asset, acceptance for registration and putting the OS into operation. After the document, the following postings will be generated:
It is noteworthy that the document “Receipt of OS” allows you to register a fixed asset, the depreciation of which will be credited in a linear manner. To select other methods, it is recommended to use the sequential creation of the documents “Receipt (act, invoice)” and “Acceptance of accounting OS”.
In this example, the OS is used in business operations, so you can go to the next step.
Accrual of depreciation of fixed assets in 1C
Fixed assets transfer their value to the expenses of the organization gradually, by calculating depreciation from the month following the month of putting the fixed assets into operation.
This is essentially a routine operation performed once a month. All such operations are performed in “1C Accounting” using the tool “Closing of the month”. You can run it from the "Operations" section of the main menu of the system.
Closing a month is a workplace, a user assistant, which contains a list of all necessary routine operations. If any operation is not displayed in the assistant, it means that the accounting system does not need to be performed.
To calculate the depreciation is the operation "Depreciation and depreciation of fixed assets".
To complete the operation, you must click on the button "Perform closing month" and the system will first complete the procedure for re-documenting, and then depreciation is calculated. If the depreciation is calculated without errors, then the accrual procedure line will change color to green.
The result of the depreciation accrual procedure is accounting entries, which can be seen by opening the context-sensitive menu via a hyperlink and selecting the “Show Postings” command.
This is how the transactions for our fixed asset look, the acquisition of which we are considering in this article.
Recall that the method for recording depreciation expenses contained for our fixed assets two cost accounts — 26 and 44. The depreciation between the accounts should have been divided equally, because the method specified the same ratios for each of the two lines.
Taking into account that the initial cost of the OS was 110 959 rubles. (VAT is not included in the price), as well as the useful life of 61 months, with the linear method of calculating depreciation, its monthly amount will be 1 819 rubles, that is, 909 rubles are charged to each cost account. 50 kopecks
For the convenience of users, this operation is additionally isolated in the "OS and NMA" section of the main system menu.
After clicking on a command in the system, a list of scheduled accrual operations will be opened.
If it is necessary to recalculate as a result of making changes to the primary documents, it is possible to cancel depreciation in 1C using the “Cancel operation” function.
A canceled operation is indicated by a white sheet icon.
The capabilities of the 1C: Accounting 8.3 accounting system are not limited to depreciation. The system has a multi-functional journal “OS Depreciation Parameters”, which is also available from the “OS and NMA” section of the main menu of the system.
It has the opportunity to create specialized documents related to the features of these charges. At the same time, they can be used to figure out how to change depreciation in 1C 8.3.
Using these documents, it is necessary to take into account their significant feature - they affect the calculation of depreciation from the month following the month of their registration in the system.
Fixed assets (OS) - are means of labor that are repeatedly used in the manufacturing process of products, the term of use of which is more than 12 months, the cost of which exceeds 40,000 rubles. (as of 2016). Let's consider step-by-step instructions on how to calculate depreciation in 1C 8.3. This instruction is also suitable for 1C 8.2, the only difference is the other program interface.
For the formation of depreciation in 1C 8.3 (Accounting), you must record the following business operations:
- accrual of depreciation of fixed assets.
When buying new equipment, we draw up the document ““:
OS and NMA -\u003e Receipt of fixed assets -\u003e Receipt of equipment
We fill in the details of the document:
On the tab “Advanced” it is possible to fill in the fields Shipper, Consignee, Invoice
The result of the document is opened for viewing by clicking:
To the account 08.04 “Acquisition of fixed assets” we received:
- woodworking machine 2 pcs. at the price of 100 000 rubles .;
- slipway for assembling doors 2 pcs. at the price of 70,000 rubles.
In addition, payables in the amount of 401,200 rubles were formed.
When we receive an extract from the bank, it will be necessary to confirm the fact of debiting funds from the current account in the program and create postings. To do this, enable the checkbox in the document “Write-off from the current account" Confirmed by bank statement:
After the document is completed, postings will be generated confirming the fact of payment of received tangible assets (fixed assets).
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Acceptance and commissioning of fixed assets
We received the main asset, paid for it, now we need to take it to accounting.
OS and NMA -\u003e Acceptance of accounting OS
If you purchase several objects of the same type of fixed assets, you must take into account each inventory object. Therefore, each of our two woodworking machines must be assigned a unique inventory number for accounting.
The details of the document are filled with the following data:
- from - date of acceptance of fixed assets
- MALL - from the directory “Individuals” indicates the materially responsible person responsible for the safety of this inventory object
- Location - from the directory "Divisions" selects the unit in which the OS will be operated
- OS event - indicate "Acceptance for registration with commissioning"
Fill the tab “Non-current asset”:
- Type of operation - Equipment
- Method of admission - Purchase for a fee
- Equipment - from the directory “Nomenclature” we select the equipment received on the account 08.04
- Warehouse - indicate the warehouse where the equipment arrived
- Score - populated with default value
Our next bookmark for registration will be "Fixed assets". Using button Add enter the rows in the tabular section containing our inventory objects.
For the classification of fixed assets, the details are important:
- oS accounting group
- depreciation group;
- eNAOF code.
We return to the document “Acceptance for accounting of fixed assets” and go to the bookmark “Accounting”, which is very important in terms of depreciation. If depreciation is not charged in 1C 8.3, we highly recommend that you double-check this data. It is with the data indicated on this tab that the calculation of depreciation in the program begins.
Similarly, the tab is filled in:
So, at this stage, we are fully prepared for the calculation of depreciation. After the document “Acceptance for accounting”, entries in the information registers appear:
- The location of the OS.
- Accrual of depreciation of fixed assets (accounting and tax accounting).
- Depreciation parameters of fixed assets (accounting and tax accounting).
- Initial OS information.
- OS events.
- State OS organizations.
- Special factor for depreciation of fixed assets.
- Ways to reflect the costs of depreciation of fixed assets.
- OS accounting accounts.
We can view them in the appropriate tabs by clicking:
See also our video on admission and accounting of the OS:
Depreciation in 1C 8.3
To perform the operation for calculating depreciation in 1C 8.2 or 8.3, it is necessary to create a document “Scheduled operation”, the type of operation of which is “Depreciation and depreciation of fixed assets”.
- Depreciation group. The size of the depreciation premium, which will be further included in the cost of goods, products, and services, depends on the correct filling of this requisite.
The ENAOF code was used until January 1, 2002, and it is not necessary to fill it in if the facility was commissioned after this period.
After filling in the tab Main in the directory, go to the tab Information BU. The menu item Enter accounting document opens. Click on the document and create a new one:
Fill in all the tabs of the document.
The Non-current asset tab, where we specify the specified parameters and be sure to account BU 08.04, if the OS was purchased for a fee, or other sub-accounts of account 08, in accordance with the method of receipt of the object:
On the Fixed assets tab, using the Add button, add the fixed asset from the directory:
Then, on the Accounting tab, fill in the required details:
- Accounting account - 01;
- Accounting procedure - depreciation;
- The depreciation account is 02.01, and check the box “Add depreciation”. If this mark is not, then depreciation will not accrue;
- The depreciation method is linear, according to an example;
- Useful life - indicated in months, based on the number of years of OS use:
The way of reflecting depreciation expenses is depreciation, this subconto defines a cost item. You can set any cost account. When conducting a document, postings on depreciation in accounting are formed based on the specified method:
In a similar way, fill out the information on the Tax Accounting tab. If you do not want to charge depreciation in tax accounting, then you do not need to set a check mark in the Calculate depreciation box:
In our example, depreciation is not provided for in tax accounting. After filling in all the data, we hold the document and get the postings, which we can see by clicking on the DTKt icon:
How to set the depreciation parameters for accounting and tax accounting in 1C, see our video tutorial:
Depreciation in 1C 8.3 - step-by-step instruction
The next stage of work is depreciation. For this, in 1C 8.3 it is necessary to create a document Regulatory operation:
Type of operation, select Depreciation and depreciation of the asset:
Click the Create button, select the period in the window that opens, and execute the Run and Close document:
The operation will be carried out and displayed in the list of routine operations:
We can see information about the document in the postings to the document:
Or in the printed form of the Help-calculation document, which is located on the Scheduled Operations tab:
You can also generate a calculation statement in the document Closing of the month, where you can also perform the operation Depreciation charge:
The site is available for configuration 1C Accounting 8.3. Or you can on the topic of the article.
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Fixed assets are assets used as tools in the manufacture of goods, the provision of services, etc. The minimum value of fixed assets should be 100,000 rubles.
There are two types of depreciation: linear and non-linear. In this article, an example of the first method will be considered, since it is the simplest and most often found in practice.
In our case, depreciation is understood to mean the gradual transfer of the value of a fixed asset every month during the indicated period of use until all its value is written off.
Simply put, we bought a machine for 150,000 rubles, the term of use of which is 60 months (5 years). Accordingly, a sum equal to its original price divided by the number of months (150,000 rubles / 60 months \u003d 2,500 rubles / month) will be transferred monthly. For 5 years, the entire amount will be transferred.
Let's consider step-by-step instructions on how depreciation is calculated in 1C 8.3 using this example.
Acceptance and acceptance for accounting
In the 1C: Accounting program, starting with version 3.0.45, a new type of operation “Receipt of fixed assets” was introduced for the document “Receipt (acts, invoices)”. It combines the receipt itself and, if installation is not required. Postings are generated immediately for two documents, as a result of which there is no need to take into account.
In the window that opens, click on the "Create" button. In his heading, indicate the counterparty that the machine supplies us with, and select the contract. If this property is intended for rental, check this.
Now we will indicate in the field “Location of OS” the division where our fixed asset will actually be located. Indicate MOL - the employee responsible for our machine. The calculation of VAT is configured by the appropriate link (to include or not to include in the cost and method of calculation).
Also in the header, you need to select the account for the reflection of depreciation expenses. Based on these data, postings will be generated in the future. In our case, we chose the account 20.01 main production.
Now let's move on to filling out the tabular section. It is important to consider that in those cases when you acquire several identical fixed assets (for example, 3 machines), the fixed assets directory should contain the same number of items with different inventory numbers. This tabular section should also have several separate lines.
After choosing a fixed asset, the accounts are automatically filled in: accounting account 01.01, depreciation account 02.01, VAT account 19.01. Here everything was substituted correctly, and we will not change these values. Next, indicate the cost of fixed assets, VAT and useful life in months.
After you have completed all the data, post the document.
We have formed 3 postings:
- Dt 08.04.2 Kt 60.01 - receipt of fixed assets from the supplier.
- Dt 01.01 Kt 08.04.02 - acceptance of the milling machine for accounting.
- Dt 19.01 Ct 60.01 - VAT.
You can immediately create a payment order directly from the receipt document form.
All data is transferred from receipt. It remains only to verify the correctness of their filling, especially bank details.
After confirming the success of the payment, it remains only to confirm this in the program by creating a debit from the current account. It can be done on the basis of a payment order.
Depreciation and closing of the month
Depreciation is usually charged on a monthly basis at the closing of the month. All routine operations that are created are located in the "Operations" - "Routine Operations" menu. Here you can create an operation manually, conduct it, or cancel the operation.
There is also a very convenient assistant in closing the month. It is useful in that it immediately builds the correct sequence of operations. It is located in the same menu and is called "Closing of the month".
In our example, we first accrued wages. The next step is the calculation of depreciation. The black color of the recording means that the operation has not yet been performed. Green indicates success, and red indicates an error.
Click on the item "Depreciation and depreciation of fixed assets" and in the menu that appears, select "Perform operation".
In this situation, everything went well. In the transactions of this regulatory operation, we will see the amount of 2500 rubles. This is the amount of depreciation for 1 month of our machine.
Now in 1C 8.3 we can generate a certificate-calculation for depreciation, which is located in the same menu.
In the window that opens, many different reports will be available to us. Select Depreciation. The reporting month is set in the header. It can also be formed from the beginning of the year. This report reflects a detailed calculation of the depreciation charge.
See also a short video instruction on this topic:
HOW TO CHARGE DEPRECIATION IN 1C
Although in the accounting environment depreciation is considered a very long and complicated process, if you look, you will be pleasantly surprised how simple it is. By the way, this process was successfully automated in earlier versions. The accountant is only responsible for carefully filling out the source documents and reconciling the results.
Traditionally depreciation of fixed assets and fixed assets are produced at the end of the month in the process of closing the month. Sometimes at the beginning of the implementation of 1C in the enterprise, accountants practice the input of fixed assets using a document "Commissioning of the OS". This saves time for data entry during the initial implementation of the program. The disadvantage of this practice is that until the end of the service of such objects it will be necessary to fill in the depreciation cost by manually adjusting the document transactions, field “Cost for calculating depreciation” on the tab “Depreciation parameters of fixed assets (accounting)”
Figure 1: Manual adjustment of the cost for calculating depreciation in the document “Commissioning of fixed assets”.
In the document “Change in depreciation calculation parameters” On the OS tab, the basic parameters of the calculation are set, at the bottom of the tab there are directories and documents that allow you to fine-tune the display methods, tax purposes and many other parameters of depreciation.
Figure 2: Directories and documents for managing OS depreciation calculation parameters.
Even if this is your first time encountering a question how to calculate depreciation in 1C 8.2, clear names and a convenient interface with hints will help you quickly solve it.
Next, enter the document "Closing of the month", which can be called up from the same bookmark, or from the main menu Operations-\u003e scheduled operations-\u003e Closing of the month. In the new document, leave the checkboxes in paragraph "Depreciation charge"if other actions are currently not necessary.
Figure 3: Depreciation using the “Closing of the month” document.
Click OK at the bottom of the window, the charges are ready. The document will do everything itself. If error messages appear during the process, you should record this document without conducting, correct the original documents and repeat the process of our document "Closing of the month".
Figure 4: Postings for depreciation of fixed assets.
Now you know, how to calculate depreciation in 1C 8.2 and they could make sure that the system can greatly facilitate this process. It remains to verify the correct amounts and postings on the accounts.