Depreciation bonus in accounting policy example. Accounting for depreciation bonus: postings, calculation

" № 2/2018

When calculating the taxable base for income tax, taxpayers take into account depreciation charges for fixed assets used in activities related to generating income as expenses. Thus, the costs of acquiring an operating system are taken into account evenly over its useful life.

Chapter 25 of the Tax Code of the Russian Federation provides for a unique benefit - the so-called depreciation bonus. Its essence lies in the fact that the taxpayer reflects part of the initial cost (10 - 30%) as expenses immediately, and depreciates the remaining part over the useful life.

Let us immediately note that a unitary enterprise is given such an opportunity only in relation to those fixed assets for which it actually incurred expenses (that is, in relation to fixed assets received from the owner for economic management, the depreciation bonus is not applied).

How to calculate the amount of accrued depreciation bonus in tax accounting? In what cases is it subject to restoration? How to take this premium into account in relation to fixed assets used during the construction of the facility? How to reflect the amount of the subsidy received for partial compensation of the costs of acquiring fixed assets if a depreciation bonus for fixed assets is applied to this fixed asset? You will find answers to these and other questions from our article.

The depreciation bonus is taken into account as a lump sum expense.

According to para. 1 clause 9 art. 258 of the Tax Code of the Russian Federation, depreciable property is taken into account at its original cost, determined in accordance with Art. 257 of the Tax Code of the Russian Federation, unless otherwise provided by this chapter. This “other” is discussed in paragraph. 2 clause 9 art. 258: the taxpayer has the right to include in expenses of the reporting (tax period) no more than 10% (30%) of the original cost of fixed assets (except for fixed assets received free of charge).

Wherein:

no more than 30% of expenses – for 3 – 7 depreciation groups;

no more than 10% - for other depreciation groups (1st, 2nd, 8 - 10th).

The use of bonus depreciation is a taxpayer’s right (and not an obligation), which we recommend enshrining in the accounting policy for tax purposes in order to avoid disagreements with the tax authorities. If the specified right is used, the corresponding fixed assets after their commissioning are included in the original cost minus the depreciation bonus.

Now a few words about the procedure for recognizing expenses.

According to paragraph 3 of Art. 272 of the Tax Code of the Russian Federation, the depreciation premium for fixed assets is recognized as indirect expenses of the reporting (tax) period for which, in accordance with Chapter. 25 of the Tax Code of the Russian Federation accounts for the start date of depreciation (the date of change in the original cost) of fixed assets in respect of which capital investments were made.

According to paragraph 4 of Art. 259 of the Tax Code of the Russian Federation, the calculation of depreciation for depreciable property objects, including fixed assets, the rights to which are subject to state registration, begins on the 1st day of the month following the month in which this object was put into operation (regardless of the date of its state registration ).

It turns out that based on the provisions of paragraph 3 of Art. 272 of the Tax Code of the Russian Federation, the depreciation premium for fixed assets should be recognized as expenses:

when purchasing fixed assets - in the month when depreciation began (that is, in the month following the month of commissioning);

when carrying out “reconstruction-modernization” - in the month of change in the initial cost (that is, when capital investments are completed and put into operation).

Note that the date of change in the initial cost of the fixed asset is the date of completion of work on the reconstruction of the object, confirmed by a document drawn up in accordance with the requirements of clause 1 of Art. 252 of the Tax Code of the Russian Federation (for example, an act of acceptance and delivery of reconstructed fixed assets). A similar opinion is expressed in Letter of the Ministry of Finance of Russia dated December 4, 2009 No. 03-03-06/1/788.

Example 1:

In December 2017, the unitary enterprise acquired a fixed asset used in activities aimed at generating income. The equipment was put into operation in the same month. The initial cost of the OS is 2,000,000 rubles.

The fixed asset belongs to the 4th depreciation group. Installed – 70 months. The depreciation rate is 1.4286% (1/70 months).

The accounting policy provides for the use of bonus depreciation for depreciation groups 3–7 in the amount of 30% of the original cost.

In March 2018, the organization modernized the OS using a specialized organization. The work completion certificate was signed on March 31, 2018. Expenses amounted to 118,000 rubles. (including VAT - 18,000 rubles).

January 2018. This is the month following the month of commissioning. Depreciation bonus equal to 600,000 rubles. (RUB 2,000,000 x 30%) will be included in expenses.

The amount from which depreciation will be calculated is 1,400,000 rubles. (2,000,000 - 600,000).

The monthly depreciation amount starting from January 2018 is 20,000 rubles. (RUB 1,400,000 x 1.4286%).

March 2018. This is the month of change in the initial cost of the OS.

The cost of work excluding VAT is 100,000 rubles. (118,000 - 18,000). The company will one-time reflect in its expenses the amount of depreciation bonus in the amount of 30,000 rubles. (RUB 100,000 x 30%).

The initial cost of the equipment will be increased by 70,000 rubles. (100,000 - 30,000) and will amount to 1,470,000 rubles. (1,400,000 + 70,000).

April 2018. Taking into account the established G l. 25 of the Tax Code of the Russian Federation of the general rules for the beginning and termination of the accrual of depreciation, depreciation on an asset that was not taken out of service during the modernization period is accrued based on the changed initial cost of this object starting from the 1st day of the month following the month on which the date of its change falls original cost. That is, the monthly depreciation amount, starting in April 2018, will be equal to 21,000 rubles. (RUB 1,470,000 x 1.4286%).

When the modernization of a fixed asset occurs in the same month as the date of its commissioning, the taxpayer has the right to take into account a depreciation bonus in the amount of 10% (30%) of the costs incurred during the modernization in the month that coincides with the period of commissioning of this OS. This opinion was expressed by the Ministry of Finance in letters dated December 14, 2011 No. 03-03-06/2/198, dated November 14, 2011 No. 03-03-06/2/171.

This means that the depreciation bonus related to the costs of modernizing the acquired fixed asset can be included in expenses in the month of its commissioning, that is, earlier than the right arises to take into account the depreciation bonus on capital investments for the acquisition of the fixed asset itself.

Sale of fixed assets in respect of which a depreciation bonus was applied.

General rule

Suppose a unitary enterprise decided to sell a fixed asset for which it applied a depreciation bonus. As a general rule, accounting should be kept as follows.

According to paragraphs. 1 clause 1 art. 268 of the Tax Code of the Russian Federation, the seller has the right to reduce income from the sale of depreciable property by its residual value, determined in accordance with clause 1 of Art. 257 Tax Code of the Russian Federation. Paragraph 8 of this rule states that the residual value of fixed assets is defined as the difference between the original cost and the amount of depreciation accrued over the period of operation. In the penultimate paragraph of paragraph 1 of Art. 257 states that when determining the residual value of fixed assets in respect of which a depreciation bonus was applied, instead of the indicator of the original cost, the indicator of the cost at which such objects are included in the corresponding depreciation groups is used.

The formula for calculating the result of the OS implementation will look like this:

POS (UOS) = DOS - OS = DOS - (PS - AP - Am) , Where:

POS (UOS) – profit (loss) from the sale of fixed assets;

DOS – income from the sale of fixed assets.

OS – residual value;

PS - initial cost;

AP – depreciation bonus;

Am – the amount of depreciation accrued over the period of operation.

Example 2:

Let's use the data from example 1.

In December 2018, the organization sells fixed assets at a price of RUB 2,242,000. (including VAT - 342,000 rubles). Sales income amounted to RUB 1,900,000.

The monthly depreciation amount was 20,000 rubles from January to March, 21,000 rubles from April to December. In total, by the time the asset was sold, a depreciation amount of 249,000 rubles had been accrued. (RUB 20,000 x 3 months + RUB 21,000 x 9 months).

Profit from the sale of fixed assets is equal to 679,000 rubles. (1,900,000 - ((2,000,000 + 100,000) - (600,000 + 30,000) - 249,000)).

OS sold to related party

If the fixed asset in respect of which the depreciation bonus was applied was sold by a unitary enterprise earlier than five years from the date of commissioning to a person who is interdependent with it, then in tax accounting it is necessary:

the amount of the premium previously included in expenses should be restored by including it in non-operating income in the reporting (tax) period in which such sales were made (paragraph 4, clause 9, article 258 of the Tax Code of the Russian Federation);

the residual value upon sale of the specified depreciable property shall be increased by the amount of expenses in the form of the amount of the restored depreciation bonus (paragraph 2, paragraph 1, paragraph 1, article 268 of the Tax Code of the Russian Federation).

If we express this as a formula, we get the following:

POS (UOS) = DOS - OS = DOS - (PS - AP - Am + AP) = DOS - (PS - Am)

Example 3:

Let's use the data from example 2 with the only difference that the sale of the fixed asset was made to an interdependent party.

Non-operating income will include the amount of the restored depreciation bonus in the amount of 630,000 rubles. (600,000 + 30,000).

Profit from the sale of fixed assets will be 49,000 rubles. (1,900,000 - ((2,000,000 + 100,000) - 249,000)).

If the results of examples 2 and 3 are reflected in the income tax return for 2018 (assuming that the company had no other operations), then the picture will be like this:

As you can see, in example 2, sales income reflects the amount of 679,000 rubles. In example 3, income from the sale of fixed assets will include 49,000 rubles, and non-operating income will include 630,000 rubles. Ultimately, for tax purposes, the total amount of income will be 649,000 rubles, that is, the same figure as in example 2.

It turns out that when selling a fixed asset, there is no difference in the final amount of the income tax return for the same period, only the income will be reflected on different lines. Why did the legislator provide an exception to the general rule for the implementation of OS to an interdependent person?

Note that the “same” result occurs when the OS is sold at a profit. If the fixed assets are sold at a loss, then the tax accounting procedure will be as follows.

Example 4:

Let’s use the data from examples 2 and 3, changing only one condition: income from the sale of fixed assets amounted to 1,100,000 rubles.

Option 1. The fixed assets are sold to an organization that is not an interdependent entity with respect to the seller.

The loss from the sale of fixed assets will be 121,000 rubles. (1,100,000 - ((2,000,000 + 100,000) - (600,000 + 30,000) - 249,000)).

Option 2. The fixed assets are sold to an organization that is an interdependent entity in relation to the seller.

Non-operating income will include the amount of the restored depreciation bonus in the amount of 630,000 rubles.

The loss from the sale of fixed assets will be 751,000 rubles. (1,100,000 - ((2,000,000 + 100,000) - 249,000)).

So, in the first option, the loss will reduce the taxable base by 121,000 rubles.

In the second option, the taxable base will increase by 630,000 rubles. and will decrease by 751,000 rubles, and if the result is “collapsed”, then in the end it will decrease by the same 121,000 rubles. The numbers again yield the “same” result.

But let us remember that, according to paragraph 3 of Art. 268 of the Tax Code of the Russian Federation, the loss received from the sale of fixed assets is included in the taxpayer’s other expenses in equal shares over a period defined as the difference between the useful life of this property (70 months) and the actual period of its operation until the moment of sale (12 months).

It turns out that in the first case the loss is 121,000 rubles. will be taken into account evenly over 58 months, whereas in the second option, the write-off of a loss in the amount of 751,000 rubles will extend over this period, while non-operating income in the amount of 630,000 rubles will be reflected at a time. on the date of sale.

Thus, we believe that the legislator, having prescribed special rules for cases of sale of fixed assets to interdependent persons, had the goal of stopping abuses in the use of depreciation premium by these persons (when a taxpayer acquires fixed assets, reflects the depreciation premium in expenses, and then within 5 years sells this fixed assets to an interdependent the person with the loss).

What does this look like in the declaration?

Proceeds from the sale of depreciable property are reflected in Appendix 3 to Sheet 02 on lines 030 and 340, then in Appendix 1 to Sheet 02 on Lines 030 and 040, then on Sheet 02 on Line 010.

The residual value of the sold depreciable property is reflected in Appendix 3 to Sheet 02 on lines 040 and 350, then in Appendix 2 to Sheet 02 on Lines 080 and 130, then on Sheet 02 on Line 030.

Losses from the sale of depreciable property are reflected in Appendix 3 to sheet 02 on lines 060 and 360, then fall into sheet 02 on line 050.

Note: the proceeds from the sale of fixed assets fell into line 010 of sheet 02, and the expenses - into line 030 of sheet 02. So that the loss received from the sale of depreciable property was not taken into account at a time for profit tax purposes, the developers of the declaration in sheet 02 “carried out” the loss from sales in a separate line 050, which is included in the calculation of profit on line 060 with a “+” sign.

The amount of loss included monthly in other expenses (starting from January 2019) taken into account for profit tax purposes is indicated on line 100 of Appendix 2 to Sheet 02.

For the first option, the monthly amount will be 2,086 rubles. (RUB 121,000 / 58 months), for the second option – RUB 12,948. (RUB 751,000 / 58 months).

Note:

If a unitary enterprise sells fixed assets to a person who is not interdependent in relation to it, nothing needs to be restored and, accordingly, reflected in non-operating income.

If it sells an asset, in respect of which a depreciation bonus was applied, to a related party before the expiration of 5 years from the date of putting this asset into operation, the amount of the bonus is subject to restoration. It should be included in non-operating income during the period of sale of the property. In this case, the result of this transaction will be determined as income from sales minus the initial cost of fixed assets, reduced by the amount of accrued depreciation.

Depreciation bonus for fixed assets used during construction of the facility

Unitary enterprises can acquire fixed assets for use in the construction of a facility, which will subsequently participate in income-generating activities. How to correctly reflect the depreciation bonus in tax accounting in this case?

Over the years, the Ministry of Finance has given the following recommendations on this matter (see letters dated 02/26/2018 No. 03-03-06/1/11767, dated 03/11/2017 No. 03-03-06/1/72722, dated 09/30/2016 No. 03-03-06/1/57137).

Regarding depreciation amounts, officials noted that the amount of accrued depreciation on fixed assets involved in the creation of capital construction projects during the construction period forms the initial cost of the specified object. In other words, the enterprise monthly calculates the amount of depreciation on the fixed assets used in the construction of the facility and includes it in the initial cost of this facility. Thus, the amount of depreciation is not included in the calculation of the income tax base for the current reporting or tax periods.

With regard to accounting for bonus depreciation, the financial department believes that, taking into account the preferential nature of the provisions of clause 9 of Art. 258 of the Tax Code of the Russian Federation, expenses in the form of bonus depreciation in relation to fixed assets involved in the creation of capital construction projects are recognized for tax accounting purposes on the date of commencement of depreciation of such fixed assets.

In practice, taxpayers understood these clarifications as follows. If, for example, construction began in December 2017, and in the same month the fixed assets used in the construction of the facility were purchased and put into operation, then the depreciation bonus is taken into account as part of indirect expenses in January 2018, that is, in the month the depreciation began.

However, recently a court decision appeared in arbitration practice, which expressed a completely different opinion regarding the period for reflecting the amount of depreciation premium in tax expenses - Resolution of the AS PO dated November 16, 2017 No. F06-26015/2017 in case No. A12-71628/2016. The tax inspectorate considered that the amount of the depreciation bonus should be included in expenses only after the construction project has been put into operation. According to the Federal Tax Service, the possibility of using a construction project to generate income arises only with the start of operation of this facility. Therefore, the depreciation bonus should be taken into account in expenses from the moment the facility begins production. The arbitration court agreed with the conclusions of the tax authority.

Note:

The Ministry of Finance has repeatedly explained in its letters that expenses in the form of bonus depreciation in relation to fixed assets involved in the creation of capital construction projects are recognized for tax accounting purposes on the date when depreciation of such fixed assets begins. However, judging by arbitration practice, the tax authorities will not agree with this approach and will insist that the depreciation bonus should be taken into account in indirect costs after the construction project is put into operation.

If you have received a subsidy for partial compensation of the costs of purchasing an OS

Funds in the form of subsidies received by organizations (with the exception of subsidies under a remunerative agreement) are included in non-operating income in the manner prescribed by clause 4.1 of Art. 271 Tax Code of the Russian Federation. This provision provides for four options for accounting for subsidies, depending on whether they are issued to finance upcoming expenses or compensate for previously incurred expenses, as well as whether the expenses are related to the acquisition of depreciable property and property rights.

By virtue of para. 5 clause 4.1 art. 271 subsidies received to compensate for previously incurred expenses related to the acquisition of AI are taken into account as a lump sum on the date of their enrollment in an amount corresponding to the amount of accrued depreciation for previously incurred expenses related to the acquisition. The difference between the amount of subsidies received and the amount included in income on the date of their crediting is reflected in income in a manner similar to that provided for in paragraph. 3 of the specified norm, that is, as expenses are recognized, in particular for fixed assets - as depreciation is calculated.

The listed standards provide for general cases when the subsidy fully covers the costs incurred. The procedure for tax accounting in a situation where a subsidy was received for partial compensation of costs in connection with acquired depreciable property was set out by the Ministry of Finance in Letter No. 03-03-06/1/11760 dated February 26, 2018.

A part of the subsidy equal to the amount of depreciation deductions (according to tax accounting data), calculated in proportion to the share of the subsidy in the amount of previously incurred expenses associated with the acquisition of this depreciable property, is taken into account at a time as part of non-operating income.

Another letter from the Ministry of Finance (dated February 26, 2018 No. 03-03-06/1/11779) provides explanations regarding the depreciation bonus: if a depreciation bonus was applied to the acquired depreciable property, then upon receipt of a subsidy for partial compensation of costs in connection with the acquisition of this property, non-operating income includes a lump sum amount of the subsidy equal to the amount of the depreciation bonus applied to this property, calculated in proportion to the share of the subsidy in the amount of costs for the acquisition of the specified depreciable property.

Example 5:

The unitary enterprise acquired a fixed asset in December 2017. Initial cost – 1,000,000 rubles. (to simplify the example, we will not consider VAT). OS belongs to the 4th depreciation group. It was put into operation in the same month.

The useful life is set at 70 months. The depreciation rate is 1.4286% (1/70).

The accounting policy provides for the use of a depreciation premium for fixed assets belonging to this group in the amount of 30% of the original cost.

In May 2018, a subsidy in the amount of 400,000 rubles was allocated and transferred from the federal budget. (excluding VAT).

January 2018. Depreciation bonus equal to RUB 300,000. (RUB 1,000,000 x 30%) is included in expenses.

The amount from which depreciation is calculated is 700,000 rubles. (1,000,000 - 300,000).

The monthly depreciation amount starting from January 2018 is 10,000 rubles. (RUB 700,000 x 1.4286%).

In total, by the time the subsidy was received (from January to April 2018 inclusive), expenses included a depreciation amount of 40,000 rubles. (RUB 10,000 x 4 months).

May 2018. The subsidy covers part of the cost in the amount of 40% (400,000 rubles / 1,000,000 rubles).

Non-operating income will include RUB 136,000. (RUB 300,000 x 40% + RUB 40,000 x 40%).

The difference between the amount of subsidies received and the amount included in income on the date of their enrollment is equal to 264,000 rubles. (400,000 - 136,000). It will be reflected in income as depreciation is calculated.

Every month, starting from May 2018 until the end of the depreciation period (66 months), the company will simultaneously reflect 10,000 rubles. as part of expenses as the amount of depreciation charges, and as part of non-operating income - 4,000 rubles. (RUB 10,000 x 40%).

For verification: 4,000 rubles. x 66 months = 264,000 rub.

Almost every enterprise has fixed assets. They wear out, they need to be depreciated and properly accounted for.

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But there is a concept of “depreciation bonus”. Any organization has the right to apply it to all its fixed assets, except those received free of charge.

What it is

The term “bonus depreciation” does not exist in tax legislation. But accountants and economists actively use this concept.

The Tax Code of the Russian Federation states that accounting of property and objects owned by a company is carried out at their original cost.

All property of an enterprise that is subject to natural wear and tear is divided into 10 groups, each of which depends on the useful life of the property.

The taxpayer has the right to include in his expenses, which are taken into account during the reporting or tax period (depending on the chosen taxation system), expenses for capital investments of such property.

But the law sets a limit:

This “benefit” is called a “depreciation bonus”. It can also be applied to the costs of completion, re-equipment, reconstruction and modernization of fixed assets.

But, if this property is subsequently sold, the amount from the sale will need to be reduced by the amount of the premium.

If the counterparty to whom the property was sold is not interdependent, then the depreciation bonus does not reduce the profit from the sale and is not taken into account in income tax expenses.

How to write an order, its sample

If the management of the enterprise decided to apply such a bonus to fixed assets, then this should be reflected in the order on accounting policies.

The order reflects the internal rules for maintaining both accounting and tax accounting. The responsibility for implementing accounting policies rests with the chief accountant. The regulation on the accounting policy itself is an appendix to the order on its application.

The order is drawn up in printed form and must contain the following information:

• serial number. It should not “intersect” with personnel orders. They have their own numbering;
• name of the enterprise indicating the organizational and legal form;
• date and place of drawing up the order;
• the year for which this accounting policy is approved. As a rule, such an order is drawn up on the last working day of the year for the next calendar year;
• "body" of the order:
• approval of accounting policies for the next year;
• the duty of execution is assigned to all employees of the enterprise who are responsible for the execution of accounting and tax accounting;
• Full name and position of the person responsible for the execution of this order.
• position and full name of the person who is authorized to sign the order. His signature must also appear here.

The provision on the application of accounting policies itself is an appendix to the order. It is this document that stipulates the provisions and norms on accounting for depreciable property and on the application of bonus depreciation for certain groups of fixed assets.

Application in tax accounting

When an accountant calculates income tax for a tax period, he can take into account the following in the company's expenses:

The depreciation premium applies only to those fixed assets that are received under paid contracts and obligations.

In the same way, you can take into account the expenses incurred by the taxpayer for the completion, modernization or reconstruction of equipment. Even partial liquidation costs can be accounted for in the same way.

Any enterprise has the right to use the linear and non-linear depreciation method. The method of accounting for bonus depreciation depends on this.

The depreciation bonus is an indirect expense, therefore it must be taken into account in the reporting period in which the natural wear and tear of property and equipment began.

Depreciation is accrued from the 1st day of the month that follows the next month after the accounting object or property is put into operation. The date of state registration of rights to this property is not important for tax accounting.

For example, in January 2019, the enterprise purchased a milling machine worth 1,185,314 rubles (including VAT 180,811 rubles).

This equipment was assigned to the 3rd depreciation group. Therefore, the accountant can include 30% of the original cost as expenses.

The initial cost of a milling machine is:The depreciation bonus will be equal to: It is included in expenses in the next month after the milling machine is put into operation, that is, 02/01/2019.

Depreciation will be calculated from: If a company has invested in major repairs of its property, the depreciation bonus will be taken into account in the company's expenses in the month when the investment was completed and the facility was put back into operation.

For example, an organization completed equipment repairs in February 2019. The work completion certificate was signed on February 29, 2019. The amount of repairs amounted to 204,320 rubles (including VAT of 31,167 rubles).

The cost of work excluding VAT is: The month of change in the original cost is February 2019. It is in this month that the depreciation bonus will be reflected in the amount (since this equipment is classified in the 4th depreciation group):

How is it used in accounting?

The concept of bonus depreciation does not exist in accounting. The resulting difference between the amounts of tax and accounting depreciation must be correctly taken into account and reflected.

According to PBU 6/01, all objects of an enterprise, as well as its property, which belongs to the company on the basis of property rights, are always registered at their original cost.

Depreciation on this property and other objects is accrued from the next month, after the object has been officially accepted into operation, that is, registered.

The depreciation rate depends on the useful life of the property.

The amount of depreciation is taken into account as part of the expenses from ordinary activities of the enterprise. This procedure is established by other PBUs, which every accountant is required to apply when maintaining records.

Consequently, the amount of depreciation charges in the first month in accounting will be slightly less than in tax accounting.

Depreciation expenses in tax accounting consist of depreciation deductions and the applied depreciation bonus. The difference must be properly taken into account.

The resulting difference is divided into:

As depreciation on a fixed asset is deducted, the amount of NVR and IT decreases, since the amount of monthly depreciation according to accounting will be greater than depreciation for profit taxation.

When you accept a fixed asset for accounting, and then apply a “depreciation” benefit to it and then charge depreciation on it, the following accounting entries will be generated:

Then, monthly, until the useful life of this object ends, the following transactions will be generated:

When do you need to restore depreciation bonus?

The depreciation bonus can be restored only when no more than 5 years have passed between the dates of acceptance of the object for accounting and its sale. The previously written off amount will be taken into account in the company’s income when taxing profits.

When a premium previously taken into account in expenses is restored, this leads to an increase in the tax base for income tax in the month when the sale of this property is taken into account. This value is included in non-operating income.

Any type of premium is subject to accounting - both the one that was taken into account when the object was accepted for accounting, and the one that arose during the modernization of the object or its necessary reconstruction.

The useful life of the objects and property of an enterprise for the purpose of restoring premiums is not limited by tax legislation.

If the object is already completely worn out and all depreciation has already been accrued, and then only it is sold, then the entire amount of the depreciation bonus, which was previously applied and taken into account in expenses, is now restored and taken into account in non-operating income.

But it’s worth remembering that no more than 5 years should pass between the date of commissioning of the OS being sold and its sale.

In what cases does it not apply?

But there are exceptions when this premium does not need to be restored. This:

• When the fixed asset was put into operation and sold (or otherwise disposed of) during 2008;
• Sale of a fixed asset after 01/01/2009, but in the event that it was put into operation before 01/01/2008;
• If the OS is removed, but this is not recognized by the implementation. For example, it burned down in a fire.

How is it calculated

Let's look at examples of how the depreciation bonus is calculated, as well as NVR and ONO. Example: An enterprise purchased equipment in March 2019 worth 2,314,570 rubles, including VAT 353,070 rubles.

The equipment was put into operation in the same month, so depreciation will be accrued from April 2019. The useful life is set within 5 years, therefore, the depreciation rate is 1.5385%.

According to the accounting policy, for fixed assets belonging to the 3rd – 7th depreciation group, the depreciation bonus amount is set at 30% of the original cost.

The initial cost of the OS is:A depreciation bonus of 30 percent is equal to: It will be included in expenses in April 2019. The amount from which depreciation will be calculated from April 2019 for tax accounting purposes: Monthly depreciation amount for tax accounting:Monthly depreciation amount for accounting purposes:

Depreciation bonus- a one-time write-off as expenses provided for by law (for) part of the cost of capital investments made (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 are written off over time. The Tax Code provides the right to write off part of capital costs at a time (as a depreciation premium), and the remaining part of their cost to write off through.

Thus, paragraph 9 of Article 258 of the Tax Code of Russia (TC RF) provides the right to include in expenses the costs 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 belonging to other depreciation groups (see). The same rule applies to expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, and partial liquidation of fixed assets.

It is this write-off that is called bonus depreciation. It should be noted that the depreciation bonus applies only to. Accounting does not provide for the accrual of bonus depreciation. This is inconvenient, since if a depreciation bonus is applied, the taxpayer faces differences in accounting and tax accounting.

The depreciation bonus does not apply if capital investments are received free of charge.

For the purchased car, the organization applied a depreciation bonus in the amount of 30% - 300 thousand rubles. The remaining part of the cost (700 thousand rubles) is subject to depreciation.

A comment

The name “depreciation bonus” is unofficial - in the text of the Tax Code of Russia it is referred to as “expenses for capital investments” (clause 9 of article 258). The depreciation bonus is a significant benefit for taxpayers, as it allows one to write off a significant part of the cost of a fixed asset (10% or 30%) at a time, and depreciate the rest in the usual manner.

It should be noted that bonus depreciation does not apply to capital investments in intangible assets.

Bonus depreciation is applied for corporate income tax purposes. In accounting, bonus depreciation is not applied.

The depreciation bonus is recognized as indirect expenses (paragraph 2, paragraph 3, article 272 of the Tax Code of the Russian Federation). The inclusion of bonus depreciation in indirect costs is an additional benefit for taxpayers who produce goods and perform work. The fact is that such taxpayers write off indirect expenses as a reduction in taxable profit immediately, and direct expenses only as goods, products, and works are sold. So, in accordance with Art. 318 of the Tax Code of the Russian Federation, direct expenses include the amount of accrued depreciation on fixed assets used in the production of goods, works, and services. At the same time, when applying a depreciation bonus, it will be recognized as an indirect expense, and only the remaining part of the original cost will be depreciated and charged to direct expenses.

As noted above, the depreciation bonus on capital investments belonging to 3 - 7 depreciation groups is 30%:

The depreciation bonus for capital investments belonging to 1 - 2 and 8 - 10 depreciation groups is 10%:

Since January 1, 2013, the rule has been in effect that if a fixed asset, in respect of which a depreciation bonus was applied, is sold earlier than 5 years from the date of its putting into operation 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 sales were made (paragraph 4, paragraph 9, article 258 of the Tax Code of the Russian Federation).

At the same time, the residual value upon sale of 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 rule on restoration was introduced by Federal Law of November 29, 2012 N 206-FZ and applies to the sale of 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 sale, depreciation had been 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 necessary to restore the depreciation bonus.

Restoring the depreciation bonus means that the organization must include the amount of the previously applied depreciation bonus in the amount of 600 thousand rubles in non-operating income. In addition, the organization includes this 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 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 Expense in the form of depreciation bonus upon purchase;

900 Expense in the form of depreciation;

600 Income in the form of restored depreciation bonus;

1 100 Expense in the form of initial cost written off upon sale of fixed assets

Total cost: 2,000 rubles.

The above example shows that the restoration rule ultimately does not affect the amount of recognized expenses - the entire amount of investment in the fixed asset is written off as expenses. What is the meaning of this rule?

The reinstatement rule prevents bonus depreciation from being abused by selling the acquired asset down the chain by a group of interdependent enterprises. The fact is that clause 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 the taxpayer's other expenses in equal shares over a period defined as the difference between the useful life of this property and the actual period of its operation until the moment of sale.

Example

An organization of group 1 purchased a machine for 1 million rubles and applied a depreciation bonus in the amount of 300 thousand rubles. The next day, Organization of Group 1 sold a machine to Organization of Group 2 for 700 thousand rubles (excluding VAT). Group 2 organization applied a depreciation bonus of 210 thousand rubles (30% of the original cost).

If it were not for the reinstatement rule, then thanks to this simple scheme, group organizations would write off as expenses more than 50% of the cost of the fixed asset.

The restoration rule works in such a way that Group 1 Organization will receive a loss from the sale of a fixed asset in the amount of 300 thousand rubles and this loss will be recognized evenly over the remaining useful life on the basis of clause 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 manner).

The currently applied rule on restoration is quite liberal - it requires the used depreciation premium to be included in income, but at the same time allows it to be included in the original cost of the object, that is, taken into account for taxation through depreciation or through the cost of sold property.

For the first time, the rule on restoring the depreciation bonus was introduced on January 1, 2008 by Federal Law dated November 26, 2008 N 224-FZ. Before January 1, 2013, this rule was more stringent - restoration was carried out in the case of any person (and not just an interdependent person).

The introduction of the restoration of bonus depreciation was due to the desire of the Russian Government to limit the application of the above chain sale scheme within a group of companies. The introduction of restoration of the depreciation bonus 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 passenger car (3rd group) for 1,000 thousand rubles and applied a depreciation bonus in the amount of 30% - 300 thousand rubles and wrote it off as income tax expenses. After 4 years they decided to sell the car.

As a result of the restoration of the bonus, the taxpayer will include in income during the period of sale of the car the amount of the previously written off depreciation bonus of 300 thousand rubles. The expenses can include a total of 700 thousand rubles (depreciation and residual value of the car).

If the taxpayer had not applied the depreciation premium, then through depreciation and the residual value of the car he would have been able to write off 1,000 rubles.

Securing bonus depreciation in accounting policies

The Tax Code of the Russian Federation does not indicate the obligation to fix the depreciation bonus in the application. At the same time, the Ministry of Finance of the Russian Federation and the tax authorities indicate in clarifications that the use of bonus depreciation should be reflected in the accounting policies (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 17.11.2006 N 03-03-04/1/779, Letter of the Federal Tax Service of Russia dated 04/08/2009 N ShS-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 situations where the taxpayer did not indicate in the accounting policy the use of bonus depreciation, but applied it (Resolution of the Federal Antimonopoly Service of the Ural District dated June 17, 2008 N F09-4302/08-S3 in case N A60-32820/07, Resolution of the FAS Moscow District dated November 30, 2009 N KA-A40/12576-09 in case No. A40-89853/08-141-432, Resolution of the FAS Central District dated October 28, 2009 in case N A62-5702/2008).

Based on the potential for a dispute on this issue, I recommend indicating the use of bonus depreciation in the accounting policy.

Application of depreciation bonus on capital investments in leased fixed assets

When purchasing equipment, a car or other fixed asset, the company, of course, plans to include the amount spent on the purchase as expenses and thereby reduce the income tax base. However, as you know, it is not possible to write off all costs at once, since expenses for the acquisition of fixed assets are taken into account when calculating tax through depreciation. And in this case, it is appropriate to recall such a tool as the depreciation bonus.

Basic definitions

What is a depreciation bonus and how can it be of interest to a company?

The depreciation bonus is understood as the right of the company to simultaneously include in the expenses of the reporting period expenses for capital investments in part (clause 9 of Article 258 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated June 25, 2018 No. 03-03-06/1/43333, dated December 22, 2014 No. 03-03-06/1/66272): the initial cost of fixed assets (except those received free of charge) and expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment.

In other words, the depreciation bonus is part of the cost of the operating system or part of the cost of the costs of its modernization (reconstruction), which can be included in expenses at one time, in addition to the monthly depreciation amounts. It should be borne in mind that the use of bonus depreciation is the right of entrepreneurs.

Prize amount

The organization has the right to write off up to 10 percent of the original cost of a fixed asset (depreciation bonus) at a time as expenses of the current reporting period. However, if the fixed assets belong to the third to seventh depreciation groups, then in this case it is allowed to take into account up to 30 percent of their original cost in expenses. All of the above also applies to expenses associated with the modernization and reconstruction of fixed assets (clause 9 of Article 258 of the Tax Code of the Russian Federation).

In addition, if modernization takes place several times during the operation of a fixed asset, then the depreciation bonus can be applied several times, as indicated by the Ministry of Finance in its letter dated August 9, 2011 No. 03-03-06/1/462.

Who should be deprived of bonuses?

What fixed assets are not subject to bonus depreciation? There are categories of fixed assets for which the application of a premium would be unlawful. Such objects include: fixed assets received free of charge or in payment for a share in the capital company, identified as a result of inventory (clause 9 of Article 258 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated June 8, 2012 No. 03-03-06/1/295 (clause 2), dated December 29, 2009 No. 03-03-06/1/829), as well as fixed assets that are not subject to depreciation. For example, fixed assets for which an investment deduction was applied (subclause 9, clause 2, article 256, clause 9, article 258, clause 7, article 286.1 of the Tax Code of the Russian Federation).

In tax accounting...

It is important to note that bonus depreciation can only be applied in tax accounting. At the same time, it is recognized as part of indirect expenses in the month in which depreciation begins. That is, the property, after being put into operation as fixed assets, is included in depreciation groups at its original cost minus the depreciation bonus (paragraph 3, paragraph 9, article 258 of the Tax Code of the Russian Federation, paragraph 3, article 272 of the Tax Code of the Russian Federation). In other words, the premium amount does not apply to the initial cost of the operating system.

You can use the right to apply a depreciation bonus only when putting an object into operation, that is, if the object has been depreciating for some time, then the bonus cannot be applied (letter of the Ministry of Finance of Russia dated April 21, 2015 No. 03-03-06/1/22577) .

As for the premium applied to capital investments incurred in cases of completion, additional equipment, or reconstruction of a fixed asset, such a premium is recognized as an expense on the date of change in the initial value of the property (clause 9 of Article 258, clause 3 of Article 272 of the Tax Code of the Russian Federation).

note

There are categories of fixed assets for which the application of a premium would be unlawful. Such objects include fixed assets that were received free of charge or in payment for a share in the capital company, as well as those identified as a result of inventory.

Sometimes, under certain conditions, previously recorded bonus depreciation must be included in income. This occurs when the fixed asset is sold to a related party before the expiration of five years from the date of its commissioning. And, what is important, this must be done even if the fixed asset has been completely depreciated (clause 9 of Article 258 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 27, 2010 No. 03-03-06/1/490).

By the way, the above situation is the only one in connection with which there is a need to restore the depreciation bonus. If the OS is withdrawn for any other reasons, then the bonus is not restored (clause 9 of Article 258 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated April 13, 2015 No. 03-03-06/1/20848 (clause 1), dated September 28, 2012 No. 03-03-06/1/510, dated December 15, 2011 No. 03-03-06/1/827).

If the taxpayer understands that he is obliged to restore the premium, then he is obliged to include its amount in non-operating income in the reporting period in which he sells the fixed asset (clause 9 of Article 258 of the Tax Code of the Russian Federation).

EXAMPLE. RESTORING THE DEPRECIATION PREMIUM

An example of the restoration of depreciation bonus in the event of the sale of a fixed asset to a related party. On June 15, the organization put into operation a fixed asset (third depreciation group). The initial cost of the property was 700,000 rubles. The useful life is five years. When putting the operating system into operation, the company applied a depreciation bonus in the amount of 210,000 rubles. (30% of the original cost). On December 20 of the same year, the property was sold to a related party.

The organization included a depreciation bonus in the amount of 210,000 rubles in expenses in July and in income in December of the same year.

If an organization decides to use bonus depreciation, this should be reflected in its accounting policies. This must be done so that during the inspection there are no complaints from inspectors. At the same time, the accounting policy must provide for the procedure for calculating, the size, as well as the criteria for using the depreciation bonus, that is, to determine to which fixed assets the organization plans to apply it (all or individual objects) (letter of the Ministry of Finance of Russia dated April 21, 2015 No. 03- 03-06/1/22577).

...and in accounting

But in accounting, the use of bonus depreciation is not provided. Therefore, there will always be discrepancies between accounting and tax accounting.

If the company does not apply PBU 18/02 “Accounting for corporate income tax calculations,” then these differences are not reflected in accounting.

If a company uses PBU 18/02, then in the month in which the depreciation bonus was taken into account as an expense in tax accounting, a taxable temporary difference (TDT) and the corresponding deferred tax liability (DTL) arise in the accounting records (clause 12 , 15 PBU 18/02).

Depreciation bonus in accounting and tax accounting(BU and NU) leads to a difference in the cost of the fixed asset (FPE) being accounted for and differences in the amount of monthly depreciation accrued on it, and consequently to the formation of temporary differences between accounts. Let's look at what points you should pay special attention to when applying bonus depreciation.

Depreciation of fixed assets 2017-2018 in BU and NU: similarities and differences

In both types of accounting (both BU and NU), the cost of fixed assets is transferred to costs by calculating depreciation. The methods of this calculation and the procedure for their application are established by:

• for BU - clauses 18, 19 of PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n;
• for NU - clause 1 of Art. 259, art. 259.1, 259.2 Tax Code of the Russian Federation.

There are similarities in the calculation of depreciation between BU and NU in the following points:

• inclusion of the cost of fixed assets in expenses begins with the month following the month of commissioning, and stops with the month following the month of repayment of all this cost or the month of disposal;
• write-offs over the useful life, as a rule, are not suspended;
• the rules for applying one of the cost write-off methods are the same - linear;
• changes in the cost of fixed assets occur during reconstruction (or other similar processes: modernization, completion, partial liquidation);
• it is possible to revise the useful life if the technical characteristics of the operating system are improved due to reconstruction (or other similar processes).

For all other positions, discrepancies either exist or are allowed:

• There are different lists of fixed assets that are not subject to depreciation;
• the limit for inclusion in the OS is set in different amounts;
• The initial cost of the OS can be estimated differently;
• different estimates of useful life are possible;
• neither the number of cost write-off methods available for use during the useful life, nor the algorithms for calculating the monthly write-off amount for these methods (except for linear);
• the possibilities of applying the same method to a group of fixed assets, changing the method and using coefficients for the depreciation rate are assessed differently;
• the approach to accounting for revaluation results differs;
• In NU it is possible to write off part of the cost of the operating system at a time.

It is this opportunity to write off part of the cost as expenses to NU at a time and received the unofficial name of the depreciation bonus. There is no such option at BU.

This award is distinguished by the following characteristics (clause 9 of Article 258 of the Tax Code of the Russian Federation):

• applicability both to the cost of the operating systems themselves and to the costs of their reconstruction (or other similar processes);
• impossibility of application to intangible assets and to assets received free of charge (including as a contribution to the management company);
• the need to recognize in the month the start of depreciation or changes in the cost of the reconstructed fixed assets (clause 3 of Article 272 of the Tax Code of the Russian Federation);
• limited write-off amount:
  • no more than 10% - for OS groups 1-2 and 8-10;
  • no more than 30% - for OS groups 3-7;
• impact on the value of fixed assets accepted for accounting in the corresponding group, expressed in a decrease in this value;
• absence of dependence between the fact of application of the premium and the method (linear or non-linear) of further write-off of the cost;
• the need to restore the premium amount if the OS is sold to a related party before the expiration of 5 years from commissioning.

Establishing a depreciation premium in tax accounting

The use of a bonus such as depreciation is not necessary for the profit tax payer. Therefore, the decision on its application must be included in the accounting policy for NU (letter of the Ministry of Finance of Russia dated September 23, 2008 No. 03-03-06/1/539). But such a decision alone will not be enough, since it is also necessary to establish a number of parameters essential for calculating the bonus (letter of the Ministry of Finance of Russia dated 05/06/2009 No. 03-03-06/2/94). These options include:

• The size of a specific share of the cost of fixed assets or the cost of reconstruction (or other similar processes), established in a value not exceeding the maximum allowable premium limit for a certain group of fixed assets (letter of the Ministry of Finance of Russia dated October 30, 2014 No. 03-03-06/1/55106 ).
• The range of objects to which the bonus calculation procedure will be applied. These can be all fixed assets, or individual groups of them, or, for example, objects that have a certain value (letter from the Ministry of Finance of Russia dated November 17, 2006 No. 03-03-04/1/779 and the Federal Tax Service of Russia in Moscow dated August 13, 2012 No. 16 -15/074032@).

If the accrual of a depreciation bonus is not provided for by the accounting policy or the parameters influencing the procedure for its calculation are not established, then the application of the bonus may be considered unjustified by the tax authority.

We reflect the application of the bonus in the 1C program

In the 1C program, the parameters necessary for calculating the premium are reflected immediately at the moment the OS is registered. This is done in the document “Acceptance for accounting of fixed assets” using the “Tax accounting” tab.

The following should be reflected here for the premium in comparison with the data usually indicated in the depreciation section:

• the amount of the premium percentage corresponding to the established accounting policy for the group to which the fixed asset is assigned;
• cost account and name of the cost item to which the bonus will be linked in the NU analytics.

The amount of the accrued premium will be included in the volume of indirect expenses of the reporting period in which depreciation began or the cost of fixed assets was changed after reconstruction (clause 9 of Article 258 and clause 3 of Article 272 of the Tax Code of the Russian Federation).

A bonus was applied: how to calculate and how to write off its amount

The amount of the bonus is determined simply: as a share of the cost of the OS being put into operation or as a share of the costs of reconstruction (or other similar processes). It is calculated per month:

• the beginning of depreciation calculation - for the OS put into operation for the first time (i.e. in the first month following the month of commissioning);
• changes in the cost of fixed assets based on the results of reconstruction (or other similar processes), i.e. in the month of drawing up a document recording the fact of completion of reconstruction work (letter of the Ministry of Finance of Russia dated August 20, 2014 No. 03-03-06/1/41628).

At the same time, the OS itself:

• It is included in the depreciation group intended for it, but at the book value reduced by the amount of the depreciation bonus - in the 1st case.
• Remains in the same depreciation group (clause 1 of Article 258 of the Tax Code of the Russian Federation), but at a cost increased due to reconstruction costs, from which the amount of the depreciation bonus is subtracted - in the 2nd case. In this case, the service life can be revised, but only within the limits valid for the group to which the OS belongs. However, it is impossible to change the depreciation rate when revising the term (letter of the Ministry of Finance of Russia dated February 11, 2014 No. 03-03-06/1/5446).

Simultaneously with the accrual of the depreciation bonus, in the same month, ordinary planned depreciation is accrued according to the method and algorithm established for it by the accounting policy, calculating it from the cost of the fixed assets, reduced by the amount of the bonus.

Thus, in BU and NU, when using bonus depreciation, temporary differences arise in the amount of accrued depreciation, due to:

• Overstatement of the total amount of depreciation charges in NU in comparison with the accounting book due to the use of premiums that are not included in the accounting book.
• A discrepancy in the amounts of planned monthly depreciation, which will arise not only when using different methods of calculating it, but even when using the same linear method, since the calculation of monthly amounts in this case will be based on different accounting values ​​of the cost of the fixed assets. Since the accounting value in the accounting system will be less than in the accounting system, the amount of monthly planned depreciation accrued by the linear method in the accounting system will be less than in the accounting account.

Due to the depreciation bonus, the total amount of depreciation determined in the accounting book for the month in which the cost of fixed assets began to be written off will be greater than the similar amount calculated in the accounting system, i.e., a deferred tax liability (DTL) will arise, which will be reflected in the accounting system by posting (clauses 12, 15 PBU 18/02, approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n):

Dt 68 Kt 77.

In subsequent months, this difference will be leveled by taking into account in expenses different amounts of depreciation accrued in accounting and accounting records. Accordingly, there will be a decrease in the amount of IT recorded in the first month:

Dt 77 Kt 68.

Restoring the premium when selling OS: postings

Restoration of a premium associated with the fact of the sale of an asset before the expiration of 5 years from its commissioning to a person identified as an interdependent person requires reflection of its full amount as part of non-operating income for tax purposes in the period in which the sale was made (clause 9 of article 258 of the Tax Code RF). The fact that at the time of sale the tax value of the fixed assets may already be completely transferred to costs will not matter.

At the same time, the residual value of the fixed assets involved in the formation of the financial result from the sale will need to be increased by the amount of the restored premium (subclause 1, clause 1, article 268 of the Tax Code of the Russian Federation).

Thus, when selling fixed assets under conditions obliging the restoration of the premium, the result from its sale in the NU will be determined not by the usual formula for such a situation (as the difference between the income from the sale and the residual value of the fixed assets), but by summing up the income from the sale with the amount of the restored premium and a subsequent reduction of this amount by the residual value of the fixed asset, increased by the amount of the restored premium.

If the financial result from the sale, calculated using this formula, turns out to be negative (i.e. a loss is incurred), it will have to be taken into account in the usual manner for such a result: writing off in equal parts over the remaining useful life (clause 3 of Article 268 of the Tax Code RF).

In BU there will be no such additional income, nor an increase in the residual value of the fixed assets. Therefore, again there will be differences in the BU. This time there are constants, which will be reflected by transactions of the opposite direction on the same accounts for the same amount:

Dt 99 Kt 68 - for income equal to the amount of the restored premium;

Dt 68 Kt 99 - according to the amount of increase in the residual value of fixed assets.

In order for the restoration of the premium to be reflected in the 1C program, when entering data into the document “Transfer of OS” in it, on the “Additional” tab, you must make a note about the need to restore the premium.

Certain situations arising from bonus depreciation

Questions regarding bonus depreciation may arise in the following cases, for example:

• Application by the tenant to inseparable improvements to the leased operating system. The Tax Code of the Russian Federation does not contain any restrictions that apply to this type of property. Although the tax authority may have a different opinion. If these improvements, together with the leased asset, are transferred free of charge to the lessor, then no sale occurs, and there is no need to restore the premium.
• Purchase of a used asset, to which the previous owner applied a depreciation premium. There is nothing stopping the new owner
  it is also possible to apply a similar premium (letter of the Ministry of Finance of Russia dated August 15, 2016 No. 03-03-06/1/47688).
• Carrying out reconstruction (or other similar processes) for a fully depreciated OS. The write-off of the cost (which has ceased to be zero) will resume according to the norms that were in effect when the original cost of the fixed assets was written off. At the same time, it becomes possible to apply a depreciation bonus to reconstruction costs.

See also:

• “Depreciation bonus when switching from the simplified tax system to the general regime”;
• “Can the “forgotten” depreciation bonus be added to the account now without clarification?” .

Results

The rules for calculating depreciation of fixed assets in accounting and financial accounting are such that they can lead to differences in the results of this process. One of the points that determines these differences is the possibility of using in the accounting system a one-time write-off of part of the cost of fixed assets (depreciation bonus), which is absent in the accounting system. The Tax Code of the Russian Federation establishes a number of mandatory rules for the use of bonus depreciation, allowing the taxpayer to detail some of them independently. The use of premiums in NU leads to differences between BU and NU. Under certain conditions, the premium amount is subject to restoration.