Accelerated depreciation of fixed assets per year. Depreciation acceleration factor
Accelerated depreciation enables good tax optimization. But if not all conditions are met, the company will be accused of unreasonable tax benefits. Read how and under what conditions accelerated depreciation can be applied.
Many people believe that tax optimization through depreciation, especially accelerated depreciation, is a laborious and risky way of saving. This is a misconception, since it is permitted by law to charge depreciation at an increased rate. And if all the conditions are met, there is no reason for concern. We will tell you who can apply accelerated depreciation and when, so as not to cause complaints from inspectors.
Why Apply Accelerated Depreciation
Accelerated depreciation is used in order to quickly transfer the cost of fixed assets to manufactured products. The company has the opportunity to save income tax on property tax of legal entities.
Savings in income tax is achieved due to the fact that depreciation deductions increase costs, and therefore reduce the tax base. And in accordance with clause 3 of article 375 of the Tax Code of the Russian Federation the tax base for corporate property tax is defined as average annual cost fixed assets according to accounting... Since accelerated depreciation is also used in accounting, it also saves corporate property tax.
Ultimately, accelerated depreciation of fixed assets contributes to the renewal of fixed assets and stimulates the development of the enterprise. But since it comes on tax optimization, legislators have clearly limited the conditions for accelerated write-off of costs.
Conditions for applying the accelerated depreciation method 2019
The Tax Code does not allow accelerated depreciation to be applied to any property, plant and equipment, but only to some. The list of objects to which acceleration can be applied in tax accounting is given in article 259.3 of the Tax Code of the Russian Federation:
- An acceleration factor of no more than 2 is applied for the following types of fixed assets:
- Fixed assets operating in conditions of high aggressiveness of the environment or increased shifts,
- Fixed assets used for conducting agricultural production activities,
- Property of organizations-residents of a free or special economic zone,
- Property of companies operating in industrial-production or tourist-recreational areas,
- Fixed assets manufactured on the basis of a special investment agreement,
- Fixed assets (excluding buildings) with high energy efficiency,
- An acceleration factor of up to 3 is applied to the following types of fixed assets:
- Leased property
- OS used in offshore hydrocarbon production,
- Objects used for the development of new offshore hydrocarbon deposits,
- Property used only for the purposes of scientific and technical activities,
- Water supply and sewerage assets.
When deciding on the use of accelerated depreciation, you need to take into account a few more conditions.
Firstly, the Tax Code limits the maximum rates that a company can use to accelerate property write-off. However, it is not forbidden to set smaller coefficients, only the maximum limit is limited. The organization must independently establish the coefficient used within the permissible limits and fix it in its accounting policies.
Secondly, Article 259.3 of the Tax Code of the Russian Federation establishes the requirement to apply the same coefficient for homogeneous groups of fixed assets. However, there is no prohibition on setting different ratios for different groups of fixed assets. The main thing is to fix the established coefficients in the accounting policy.
In accounting, the use of accelerated depreciation is limited to the following framework:
- A coefficient of no more than 3 can be applied to those companies that calculate depreciation using the diminishing balance method. This is a requirement of Clause 19 PBU 6/01 "Fixed Assets",
- Small businesses have the right to set a coefficient of no more than 2 (subparagraph "b" of paragraph 54 of the Methodological Instructions, approved by Order of the Ministry of Finance dated 13.10.2003 No. 91n).
Depreciation acceleration factor in aggressive environment
An aggressive environment is considered to be natural or man-made factors, under the influence of which the depreciation of fixed assets is significantly accelerated (clause 1 of clause 1 of article 259.3 of the Tax Code of the Russian Federation). For example, operating the OS in conditions Far north or contact with toxic materials.
Officials believe that accelerated depreciation can be applied to objects that were not originally intended to operate in an aggressive environment. If in the documentation for the OS there is a mention of its suitability for work in such an environment, then acceleration can be applied when real conditions exceed the standards specified in the documentation.
A company can accelerate amortization by no more than two times. In this case, the fixed asset must be registered before 01.01.2014. and should not be included in the first, second and third depreciation groups.
Similar requirements and conditions are established for property operated in conditions of increased shifts.
Accelerated depreciation on leases
The Tax Code of the Russian Federation allows the acceleration factor to be applied to leased property. Depreciation is charged by the balance holder, it can be both the lessor and the lessee, the parties stipulate this condition in the contract.
The use of acceleration for leasing is associated with several features:
- A coefficient of no more than three is applied,
- If the leased asset is an enterprise as a property complex, then accelerated depreciation can be charged on all property on the balance sheet of the enterprise. Exception - fixed assets of the first, second and third depreciation groups,
- The lessor has the right to continue the accrual of depreciation, even if the lessee changes (letter from the Ministry of Finance dated July 14, 2009 No. 03-03-06 / 1/463),
- If the object is listed on the lessee's balance sheet, he is entitled to accrue accelerated depreciation on the object transferred to him from the previous lessee. At the same time, there is no need to be guided by the size of the coefficient that was used by the previous lessee (letter of the Ministry of Finance dated 09.09.2013 No. 03-03-06 / 1/37022).
In accounting, the acceleration factor is applied if the company depreciates in a declining balance method. The formula for determining the annual depreciation rate will look like this:
A annual amount depreciation is calculated using the following formula:
Let's show with an example:
The company acquired a fixed asset worth RUB 1,200,000. (excluding VAT). The facility was put into operation in December 2017, the company starts calculating depreciation from January 2018. Term useful use OS - eight years. In the accounting policy, the accelerated depreciation coefficient is set at 2, since the object will be used in an aggressive environment.
- The annual depreciation rate is 2/8 * 100 = 25%.
- The annual depreciation amount is:
- In the first year of OS operation: 1,200,000 * 25% = 300,000 rubles,
- In the second year of operation: (1,200,000 - 300,000) * 25% = 225,000 rubles,
- In the third year: (1,200,000 - 300,000 - 225,000) * 25% = 168,750 rubles. and so on until the end of its useful life.
Review of the latest changes in taxes, contributions and salaries
You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.
From January 1, 2017, a number of changes in the taxation of income tax will come into force in the Tax Code, in particular, on operations of enterprises with fixed assets (PP). So, accelerated depreciation of fixed assets of the fourth group is allowed (Section XX Subsection 4, paragraph 43 of the GCC).
What is included in the fourth group of fixed assets
The fourth group of fixed assets according to paragraph 138.3.3 of the GCC includes machines and equipment and, in fact, consists of two subgroups:
- computer equipment, telephones, microphones, walkie-talkies, etc., the useful life of which can be at least 2 years;
- other machines and equipment for which the useful life can be at least 5 years (these may include working machines and equipment, power plants, measuring instruments, medical equipment, agricultural equipment, etc.).
Conditions for obtaining the right to accelerated depreciation
From January 1, 2017, the minimum permissible period of tax amortization of all items of fixed assets of the fourth group, including other machinery and equipment, may be 2 years... This rule applies only to income tax payers who are obliged to adjust the financial one to determine the object of taxation. Also, to obtain such a right, the following conditions must be met simultaneously:
- OS were not put into operation and were not used on the territory of Ukraine;
- Fixed assets were put into operation within one of the tax (reporting) periods from January 1, 2017 to December 31, 2018;
- OS are used in their own economic activity and are not sold or leased to other persons (with the exception of taxpayers whose main activity is property lease services).
In this case, another condition for the use of accelerated depreciation of this group of objects is the use of an exclusively straight-line depreciation method.
What does accelerated depreciation give to a taxpayer?
The taxpayer gets the opportunity to save more on income tax payments during the first two years of operation of such an object. Let's see how it looks like in an example.
Example. Savings on income tax
In February 2017, the company purchased an FDB MASCHINEN Turner 410x1500SM metalworking machine for UAH 314,995 including VAT. Initial cost machine is 314 995 × 5/6 = 262 495.83 UAH. The straight-line depreciation method and zero residual value were chosen. Comparing options with a service life of 2 and 5 years, from the table below you can see that the company saves on income tax for the first 2 years operation of the machine UAH 47,249.25 against UAH 18,899.70. The difference is UAH 28,349.55. This is the amount of money that the company will save on paying income tax during the first two years of operation of this machine.
Accelerated depreciation allows you to use the funds freed from paying income tax for the first 2 years for other needs of the enterprise, for example, for updating the same OS. This opportunity applies to machines and equipment purchased in 2017 and 2018.
What to do if conditions are met
In case of violation of the above conditions regarding the application of accelerated depreciation, the company must make adjustments. For example, a taxpayer decided to sell or stop using the acquired fixed asset in its business before the end of the accelerated depreciation accrual period. Then, in the tax (reporting) period when such a violation occurred, he will be obliged for the entire period of its accrual:
- increase the financial result before tax - by the entire amount of accelerated depreciation accrued in accounting (i.e., for a service life of 2 years);
- reduce the financial result before tax - by the amount of depreciation accrued according to the rules of paragraph 138.3 (that is, for a minimum period of 5 years or more).
Example 2. Adjustments in case of violation of conditions
The company put the purchased machine into operation (see example 1) in February and decided to amortize it on a straight-line basis, applying the norm of Section XX, Subsection 4, clause 43 of the GCC, that is, 2 years (instead of 5 years in accordance with clause 138.3 of the GCC). The first month of depreciation of the machine is March 2017. In December 2017, the equipment was sold. Consequently, the machine was depreciated for 10 months (March to December). Depreciation for one month is equal to 131,247.92 / 12 = 10,937.33 UAH. For 10 months, depreciation will be charged in the amount of 109,373.27 UAH (= 131,247.92 × 10/12).
If the company depreciated the machine using the straight-line method with a period of 5 years, then the monthly depreciation amount would be 52 499.17 / 12 = 4 374.93 UAH. For 10 months, the accrued depreciation amount would have amounted to UAH 43,749.31 (= 52,499.17 × 10/12). Therefore, in the declaration for 2017, such a taxpayer must make the following adjustments:
- increase the financial result by UAH 109,373.27;
- reduce the financial result by 43,749.31.
Potential problems and accounting policies
Having considered the above adjustments, we see that the use of accelerated depreciation of fixed assets does not create any problems for the taxpayer during their operation, for example, in a situation of early retirement. Even in the event of its reorganization or separation, the right to continue the application of accelerated depreciation of an asset of the fourth group is transferred to the legal successor of the payer of income tax (Section XX Subsection 4, clause 43 of the TCU).
When calculating depreciation, some in terms of certain fixed assets may use the right to apply special coefficients to the basic depreciation rate. The norms governing the use of multiplying factors are established by Art. 259.3 of the Tax Code of the Russian Federation. In clause 1 of this article, objects of depreciable fixed assets are listed, for which it is possible to apply a special increasing coefficient to the main depreciation rate, not exceeding 2, in clause 2 - a raising coefficient not exceeding 3.
Article 259.3 of the Tax Code of the Russian Federation does not contain the requirement to consolidate the possibility in the accounting policy. During inspections, tax authorities often admit the illegality of using increasing coefficients if the possibility of their application is not provided for by the accounting policy (Letters of the Ministry of Finance of Russia dated June 16, 2006 N 03-03-04 / 1/521, Federal Tax Service of Russia in Moscow dated June 20, 2012 N 16 -15/ [email protected]).
Arbitration courts, in turn, note that tax legislation does not bind the right to use increasing coefficients with the consolidation of such an opportunity in the accounting policy of the organization. For this, a written order of the head of the organization is sufficient, in which the size of the multiplying coefficient will be fixed, and the objects of fixed assets in respect of which this coefficient will be applied (Resolutions of the Federal Antimonopoly Service of the Moscow District of 12.08.2011 N A40-107482 / 10-114-591 ( By the definition of the Supreme Arbitration Court of the Russian Federation of 08.12.2011 N BAC-15800/11, the transfer of the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision was refused), dated 04.03.2011 N KA-A40 / 1148-11, FAS of the Volga District of 17.02.2011 N A65 -34405/2009, FAS of the Far Eastern District of 05.07.2011 N F03-2566 / 2011, FAS of the Ural District of 27.02.2008 N F09-656 / 08-C3 (By the definition of the Supreme Arbitration Court of the Russian Federation of 22.05.2008 N 6444/08 in The Presidium of the Supreme Arbitration Court of the Russian Federation was refused for review by way of supervision)).
In order to avoid conflict situations with taxpayers in their accounting policies, it is still desirable to secure the possibility of using increasing coefficients. The presence of the condition that the value of the coefficient is set at the time the facility is put into operation will allow the organization to have some maneuver in terms of depreciation.
Coefficient not higher than 2
To the main depreciation rate, a multiplying factor of no more than 2 can be used in the following cases.
- work in an aggressive environment
In relation to depreciable fixed assets used to work in an aggressive environment, taxpayers have the right to apply a special coefficient to the basic depreciation rate, the value of which can vary from one to two (paragraph 1 of clause 1 of clause 1 of article 259.3 of the Tax Code of the Russian Federation).
Under an aggressive environment for the purposes of Ch. 25 of the Tax Code of the Russian Federation is understood as a set of natural and (or) artificial factors, the influence of which causes increased wear (aging) of fixed assets during their operation. To work in an aggressive environment is also equated with the finding of fixed assets in contact with an explosive, fire hazardous, toxic or other aggressive technological environment, which can serve as a cause (source) of initiation of an emergency (paragraph 3, clause 1, clause 1, article 259.3 of the Tax Code RF).
The list of fixed assets that can be classified as fixed assets operating in an aggressive environment is determined by the taxpayer independently.
Example 1
... In July 2013, the organization acquired a fixed asset attributable to the fourth depreciation group, worth 324,441 rubles, including VAT of 49,491 rubles. Accounting policy for tax purposes, it is envisaged to apply the straight-line depreciation method for all objects. When the facility was put into operation this month, its useful life was set at 65 months. In August, the facility begins to be used in a hostile environment. For such fixed assets, the multiplying factor is determined by the organization in the amount of 1.9.
When using the straight-line depreciation method, depreciation is charged for each facility. The depreciation rate with this method is determined from the expression:
k = 1: n x 100%,
where k is the rate of depreciation in percentage;
n is the useful life of this depreciable property, expressed in months (clause 2, article 259.1 of the RF Tax Code).
Consequently, the value of the basic depreciation rate for the introduced object is 1.5385% (1: 65 x 100%). The use of a multiplying factor of 1.9 brings it to 2.9231% (1.5385% x 1.9).
Thus, in tax accounting, 8037 rubles will be included in the accrued depreciation amount included in August in expenses that reduce income received when calculating tax. (274,950 rubles x 2,6389%), where 274,950 rubles. (324 441 - 49 491) - the initial cost of the object.
In the opinion of financiers, depreciable fixed assets used in winter in conditions of low temperatures in the Far North and equivalent areas and in the absence of highways (Letter of the Ministry of Finance of Russia dated 27.08. 2007 N 03-03-06 / 1/604).
Towards the end of 2009, first, the Ministry of Finance of Russia, in a Letter dated October 14, 2009 N 03-03-05 / 182, and then the Federal Tax Service of Russia, in a Letter dated November 17, 2009 N SHS-17-3 / 205, clarified the following.
When determining the factors of an aggressive technological environment (including explosive, fire hazardous, toxic), one should take into account the provisions of the Federal Law of 21.07.1997 N 116-FZ "On industrial safety of hazardous production facilities"defining the list of hazardous substances (Appendix No. 1 of the said Law).
If an aggressive process medium is in direct contact only with the equipment itself, this equipment is a mechanical boundary of the aggressive medium and in operation is a hazardous production facility. Fulfillment of safety precautions for the operation of a hazardous facility leads to the fact that the corrosive medium does not leave the equipment that is in direct contact with the corrosive medium.
In this case, if the organization does not declare the operation dangerous objects with a safety violation, then other property located on the territory of the organization where hazardous facilities are operated, but separated by the air from these hazardous production facilities, cannot be considered as having direct contact with an explosive, fire hazardous, toxic or other aggressive technological environment. The application by the taxpayer of a multiplying factor of 2 for such fixed assets should be recognized as unjustified.
If a particular equipment is intended to work precisely in contact with a hazardous environment and is used in the mode established by the relevant manufacturer's documentation, this environment cannot be considered as a cause of accelerated (compared to that specified by the manufacturer) wear and tear of such equipment.
The use of a multiplying factor 2 for fixed assets in accordance with the considered norm of paragraphs. 1 p. 1 of Art. 259.3 of the Tax Code of the Russian Federation, in the opinion of officials, is legitimate if the owner of the equipment uses it in a mode not established by the relevant manufacturer's documentation, or uses equipment that is not intended for operation in such conditions to work in contact with a hazardous environment. Such circumstances must be documented.
During the inspections, the fiscal authorities followed the above explanations, recognizing that the accrual of the depreciation amount using a multiplying factor for fixed assets located on the territory of the organization where hazardous facilities are operated, but separated from them by the air environment, was unreasonable.
This argument has been repeatedly rejected by the arbitration courts. So, the judges of the FAS of the Moscow District considered that the impact of an aggressive environment on fixed assets could be:
- in the influence of a combination of natural and (or) artificial factors causing increased wear (aging) of fixed assets during their operation;
- in finding fixed assets in contact with an explosive, fire hazardous, toxic or other aggressive technological environment, which can serve as a reason (source) for initiating an emergency.
The RF Tax Code, in their opinion, distinguishes between an aggressive environment and an aggressive technological environment.
The impact of an aggressive environment is understood as a set of natural and (or) artificial factors affecting fixed assets.
Under the influence of an aggressive technological environment is meant the presence of fixed assets in contact with an explosive, fire hazardous, toxic or other aggressive technological environment.
Thus, in the first case, it is necessary to establish the fact of the influence of an aggressive environment on fixed assets, that is, the offensive for the fixed asset negative consequences as a result of such contact.
In the second, it is enough to establish only the fact of contact of the fixed asset with an aggressive technological environment, which creates the risk of emergencies (the mentioned Resolution of the Federal Antimonopoly Service of the Moscow District N A40-107482 / 10-114-591).
When applying the specified increasing coefficient, the taxpayer must confirm that the fixed asset is actually used (used) in an aggressive environment, since the special coefficient is applied to the main depreciation rate only in the period in which the conditions actually took place, with which the legislation connects the possibility of its application ( Letter of the Federal Tax Service of Russia dated 23.09.2005 N 02-1-08 / [email protected]). The presence of such conditions must be confirmed by the relevant internal documents of the organization.
When deciding on the application of a multiplying coefficient, the taxpayer must establish the period of use of an item of fixed assets in an aggressive environment. It is determined taking into account the requirements technical documentation operated fixed assets or another document (manufacturer's recommendations), which sets out the procedure for using this object under normal conditions, as well as the possibility of its use in an aggressive environment.
The documents confirming the possibility of operating a fixed asset in an aggressive environment may include technical documentation for the facility, documentation of the manufacturer for the operation of the facility, GOST, conclusions of technical services (bureaus), expert opinions, etc.
At the end of the term of use of fixed assets in an aggressive environment, depreciation is charged in accordance with the generally established procedure, starting from the 1st day of the month following the month when the use of fixed assets in this mode is terminated.
End of example 1
... Let's supplement the condition of the example: the introduced object, according to the order, functioned in an aggressive environment from August 2013 to December 2014, since January 2015 it has been used under normal conditions.
In an aggressive environment, the object was used for 17 months. (5 + 12), where 5, 12 is the number of months of depreciation accrual in 2013 and 2014. respectively. The amount of accrued depreciation for this time is 136,629 rubles. (8037 rubles / month x 17 months).
Starting from January 2015, 4230 rubles will be included in the accrued depreciation amount. (274 950 rubles x 1.5385%). This value will be taken into account for another 31 months ((274,950 rubles - 136,629 rubles): 4230 rubles / month - 1 month). Last month depreciation becomes September 2017, when the remaining 2,961 rubles will be taken into account in expenses. (274,950 rubles - 136,629 rubles - 4230 rubles / month x 32 months).
- work in conditions of increased shift
A multiplying factor of no more than 2 can also be applied to objects used when working in conditions of increased shifts (paragraph 1 of clause 1 of clause 1 of article 259.3 of the Tax Code of the Russian Federation).
The concept of "increased shift" in contrast to the definition of "aggressive environment" by the legislator in Ch. 25 of the Tax Code of the Russian Federation remained undisclosed. To reveal this concept, by virtue of paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, it is necessary to refer to the Labor Code of the Russian Federation, because it is associated with the concept of "shift work", which is defined by labor legislation. Shift work is work in two, three or four shifts (Article 103 of the Labor Code of the Russian Federation). It is introduced in cases where the duration of the production process exceeds the permissible duration of daily work, as well as in order to more efficiently use equipment, increase the volume of products or services provided. In case of shift work, each group of workers must work for the established duration of working hours in accordance with the shift schedule. At the same time, the normal duration of working hours should be no more than 40 hours per week (Article 91 of the Labor Code of the Russian Federation).
The provisions of the Labor Code of the Russian Federation do not directly establish what is considered an increased shift. The Ministry of Economic Development of Russia came to the aid of taxpayers. The specialists of the Ministry in Letter No. D19-284 dated 20.03.2007 explained that the concept of "shift" in economic practice traditionally refers to the mode of operation of machines and equipment used in intermittent technological processes, the duration of which can be confined to the duration of the work shift.
At the same time, they stated that the useful lives of fixed assets given in the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1) were established on the basis of a two-shift mode of their operation. At the same time, the useful life of machines and equipment operating in conditions of continuous production technology, established in the Classification, already take into account the specifics of their operation.
There are no such clauses in the Classification itself. But if we turn to the Uniform norms of depreciation deductions previously used in taxation for the full restoration of fixed assets of the national economy of the USSR (approved by the Decree of the USSR Council of Ministers of 10/22/1990 N 1072), then in a note to the document we find that depreciation rates for machines and equipment were established based on the operating mode in two shifts (with the exception of continuous production equipment, forging and pressing equipment weighing more than 100 tons, for which the norms were established based on the operating mode in three shifts, and forestry equipment, for which the norms were established based on the operating mode in one shift).
After four years, the specialists of the Ministry of Economic Development of Russia clarified that the round-the-clock operation of fixed assets can be both intermittent (for example, three-shift) and continuous. Each specific case of a taxpayer applying a multiplying coefficient to the depreciation rate of fixed assets operated around the clock requires a detailed study of the circumstances of its application (Letter of the Ministry of Economic Development of Russia dated January 13, 2011 N d13-13).
The specialists of the Ministry of Finance of Russia, taking this as a basis, have repeatedly stated that the regime of increased shift for tax purposes can be the operation of these fixed assets in three shifts or more (Letters of the Ministry of Finance of Russia dated 12/14/2012 N 03-03-06 / 1/658, dated 09.10.2012 N 03-03-06 / 1/525). And then there followed a repetition of the last paragraphs of the Letter of the Ministry of Economic Development of Russia N d13-13:
- in relation to machines and equipment operating in conditions of continuous production technology, the useful life established in the Classification already takes into account the specifics of their operation, as a result of which the specified coefficient cannot be applied;
- round-the-clock operation of fixed assets can be both discontinuous (for example, three-shift) and continuous;
- Each specific case of a taxpayer's application of a multiplying coefficient to the depreciation rate of fixed assets operated around the clock requires a detailed study of the circumstances of its application.
At the same time, the Letter of the Ministry of Finance of Russia dated February 27, 2013 N 03-03-06 / 1/5567 states the possibility of applying a special coefficient to the main depreciation rate, but not higher than 2 in relation to depreciable property used by the organization around the clock. But at the same time, the financiers again recalled that in relation to fixed assets intended for operation in a continuous technological cycle, the useful life established in the Classification already takes into account the specifics of their operation, as a result of which the specified coefficient cannot be applied.
Not all commercial courts are of this opinion. So, in the Resolution of the FAS of the Moscow District of November 30, 2012 N А40-77244 / 11-129-330, it is indicated that the technical ability to operate the equipment around the clock is not a circumstance that excludes the possibility of using a special coefficient, since such an exception from the rules of the Tax Code of the Russian Federation is not contain. Therefore, the argument tax office on the possibility of operating the equipment around the clock as a factor precluding the use of a special coefficient, the judges rejected it as contrary to the Tax Code of the Russian Federation. The conclusion of the lower courts that the work in the mode of increased shifts includes round-the-clock work of both equipment and the personnel servicing this equipment and providing round-the-clock provision of communication services was supported by them.
The point on this issue was put by the Presidium of the Supreme Arbitration Court of the Russian Federation in the Resolution of November 20, 2012 N 7221/12. The classification when attributing certain types of fixed assets to depreciation groups, in the opinion of the highest judges, does not contain an indication of whether the period of use of machines and equipment combined into the corresponding type of fixed assets was determined, based on their use in continuous production technology or outside such.
The classification contains the names of the depreciable property, which corresponds to All-Russian classifier fixed assets OK 013-94 (approved by the Resolution of the State Standard of Russia dated 26.12.1994 N 359).
In order to eliminate the uncertainty in the issue of the legality of the taxpayer's application of the increasing coefficient, according to the highest judges, it should be assumed that accelerated depreciation of fixed assets due to their operation in an increased shift mode is applied in all cases, except for machines and equipment named in the section " Machines and equipment "Classifier OK 013-94 as fixed assets of continuous production.
In the case under consideration, the tax authorities considered it unlawful to apply a multiplying coefficient when calculating depreciation for fiber-optic communication lines, cable communication lines, telecommunication equipment, which were operated by the company around the clock.
Since fiber-optic communication lines, cable communication lines, telecommunication equipment were operated by the company around the clock, but in the OK 013-94 Classifier these fixed assets are not indicated as continuous equipment, the Presidium of the Supreme Arbitration Court of the Russian Federation considered that the grounds for canceling the judicial act of the cassation instance, that recognized the inspectorate's approval of the company's unlawful inclusion of the specified amount of accrued depreciation in profit tax expenses as erroneous, is not available.
At the same time, the Resolution indicates that the judicial acts that have entered into legal force arbitration courts in cases with similar factual circumstances, adopted on the basis of the rule of law in an interpretation that is at variance with the interpretation contained in the above-mentioned Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation N 7221/12, may be revised on the basis of paragraph 5 of part 3 of Art. 311 of the APC RF, if there are no other obstacles for this.
The use of a special coefficient for the main rate of depreciation for profit taxation purposes obliges the taxpayer to have documents confirming the operation of facilities in a multi-shift mode. It is not defined by what documents - tax legislation. The judges of the Federal Antimonopoly Service of the Moscow District in Resolution No. KA-A40 / 11099-10 of 09/28/2010 indicated that the Tax Code of the Russian Federation does not provide for the submission of certain documents by the taxpayer confirming expenses in the form of accrued depreciation, taking into account the increased coefficient. Consequently, such evidence by virtue of the provisions of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation there will be any documents and information indicating the use of fixed assets in conditions of increased shifts.
According to the Moscow tax authorities, these may be (Letter of the Federal Tax Service of Russia for Moscow dated 20.06.2012 N 16-15 / [email protected]):
- administrative document of the head of the organization (order) on the application of a special coefficient in relation to specific fixed assets (a list of fixed assets with an indication of their inventory numbers, codes for the Classification of fixed assets, dates of commissioning, useful lives);
- a monthly compiled document substantiating the list of objects accounted for during a given month as part of those working in conditions of increased shifts;
- administrative document on the mode of operation of the taxpayer and its individual subdivisions;
- time sheet of employees of the organization.
This list is not exhaustive. Taxpayers depending on specific situation to justify the use of special coefficients when calculating depreciation deductions, other documents may also be drawn up.
Example 2
... In August 2013, the organization put into operation a fiber-optic communication line. At the same time, the period of its use is set at 125 months (according to the Classification of Fixed Assets, the equipment is assigned to the sixth depreciation group). The initial cost of the object is 825,000 rubles. The accounting policy for tax purposes for 2013 provides for the use of a straight-line depreciation method for all assets. In September, the facility begins to be used around the clock. For such fixed assets, the size of the multiplying coefficient is set by the administrative document of the head of the organization.
The value of the basic depreciation rate for the introduced object is 0.8% (1/125 x 100%). The use of a multiplying coefficient brings it to 1.6% (0.8% x 2).
Based on this, in tax accounting, the accrued depreciation amount, included in September in expenses that reduce the income received when calculating the tax, will also include the amount calculated for the introduced fiber-optic communication line - 13,200 rubles. (825,000 rubles x 1.6%).
The Tax Code of the Russian Federation does not restrict the possibility of setting different values of the multiplying coefficients to different types fixed assets. But in this case, the taxpayer must justify the establishment of such values.
Example 3
... The organization carries out both three-shift and round-the-clock production modes. The taxpayer provides for the use of increasing factors of 2 and 1.8 for fixed assets operated in three-shift (all) and round-the-clock modes (except for the equipment named in the "Machinery and equipment" section of Classifier OK 013-94), respectively.
Equipment has to be suspended between shifts. Therefore, the value of the multiplying coefficient for fixed assets used in a three-shift mode exceeds its value for facilities operating around the clock.
The Tax Code of the Russian Federation establishes a restriction when applying a special coefficient in relation to depreciable fixed assets used to work in an aggressive environment and (or) increased shifts. The use of the non-linear method of calculating depreciation does not allow using the specified special coefficient for fixed assets belonging to the first - third depreciation groups (paragraph 4 of clause 1 of clause 1 of article 259.3 of the Tax Code of the Russian Federation).
When using an object of fixed assets simultaneously in conditions of both an aggressive environment and an increased shift, the value of the multiplying coefficient according to the working conditions is limited by the same two units.
The fact that the possibility of the simultaneous application of several increasing coefficients to the depreciation rate of the object of the depreciable property of Ch. 25 of the Tax Code of the Russian Federation is not provided, the Ministry of Finance of Russia confirmed in a Letter dated 09.14.2012 N 03-03-06 / 1/481. At the same time, the financiers recommended that the taxpayer, in the event that during the depreciation of a fixed asset there are grounds for applying several coefficients to the depreciation rate, determine in the accounting policy which of these coefficients will be applied for tax purposes of corporate profits.
The difference in the reading of the norms of the Tax Code of the Russian Federation on the possibility of using a multiplying coefficient in relation to depreciable fixed assets used to work in an aggressive environment and (or) increased shifts by officials and judges, most likely, contributed to the fact that Federal Law of November 29, 2012 N 206 -FZ "On Amendments to Chapters 21 and 25 of Part Two Tax Code Russian Federation and Article 2 of the Federal Law "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and legislative acts Of the Russian Federation "clause 1 of clause 1 of article 259.3 of the Tax Code of the Russian Federation was supplemented by the rule that the provisions of this subclause apply to depreciable fixed assets that were registered before January 1, 2014 (clause 5, clause 1, clause . 1 article 259.3 of the Tax Code of the Russian Federation).
Consequently, taxpayers will not be able to apply a multiplying coefficient to the main rate of depreciation of fixed assets used to work in an aggressive environment and (or) increased shifts, which will be taken into account starting from January 1, 2014.
- objects with high energy efficiency and its high class
Taxpayers have the right to use a special coefficient for the main depreciation rate, but not higher than 2 in relation to depreciable fixed assets related to objects that have (subparagraph 4 of paragraph 1 of article 259.3 of the Tax Code of the Russian Federation):
- high energy efficiency in accordance with the list of such facilities established by the Government of the Russian Federation;
- high energy efficiency class.
Note that the possibility of applying a multiplying coefficient to the mentioned fixed assets was introduced by Art. 36 of the Federal Law of 23.11.2009 N 261-FZ "On Energy Saving and on Increasing Energy Efficiency and on Amendments to Certain Legislative Acts of the Russian Federation".
As mentioned above, for facilities with a high energy efficiency class, if, in accordance with the legislation of the Russian Federation, the definition of their energy efficiency classes is provided for such facilities, the taxpayer has the right to use a multiplying coefficient to the basic depreciation rate.
Goods produced in the territory of the Russian Federation, as well as imported for circulation in the territory of the Russian Federation, by virtue of clause 1 of Art. 10 of Law N 261-FZ must contain information on the class of their energy efficiency in the technical documentation attached to these goods, in their marking, on their labels. This requirement applies to goods from among:
- household power-consuming devices - from January 1, 2011;
- other goods - from the date set by the Government of the Russian Federation.
The list of types of goods subject to the requirements for the content of information on the energy efficiency class in the technical documentation attached to these goods, in their marking, on their labels, is approved by the Decree of the Government of the Russian Federation of December 31, 2009 N 1222.
From January 1, 2014, information on the energy efficiency class should be contained in technical documentation, marking, on the labels of televisions, electric ovens, passenger and cargo-passenger elevators.
The energy efficiency class of a product is determined by the manufacturer, importer in accordance with the rules approved by the authorized federal executive body, the principles of which are established by the Government of the Russian Federation (clause 4 of article 10 of Law N 261-FZ).
The list of principles for the rules for determining the energy efficiency class of a product is approved by the aforementioned Decree of the Government of the Russian Federation N 1222.
The List of Principles, in particular, notes that the designations from class A (highest) to class G (lowest) (seven classes in total) are used to denote energy efficiency classes of goods. When products with an energy efficiency that significantly exceed those provided for class A appear on the market, additional energy efficiency classes A +, A ++ may be installed.
Based on the List of Principles, the Ministry of Industry and Trade of Russia, by Order No. 357 dated April 29, 2010, approved the Rules for determining the energy efficiency class of a product by manufacturers and importers. These Definition Rules apply to electrical and electronic household appliances: refrigerators, washing and combined washer-dryers, air conditioners, dishwashers, kitchen electric stoves, electric ovens, microwave ovens, heating devices, color televisions, television combined equipment, as well as incandescent lamps, computer monitors, printers, copiers, passenger elevators (except for elevators used for industrial purposes).
Neither the Tax Code of the Russian Federation nor the List of Principles specify which classes should be considered high in order to apply a multiplying coefficient to the basic rate of depreciation. The explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia are also absent today. We believe that for tax purposes it is safer to apply accelerated depreciation to objects of class A and additional classes A +, A ++.
There are also facilities with high energy efficiency, for which the establishment of energy efficiency classes is not provided. If such objects are named in the List of objects with high energy efficiency, for which the establishment of energy efficiency classes is not provided (approved by Decree of the Government of the Russian Federation of 04.16.2012 N 308), the taxpayer also has the right to apply an increasing coefficient to the basic rate of their depreciation.
The possibility of applying a multiplying factor to the mentioned fixed assets was introduced by Law N 261-FZ from the beginning of 2010, the specified List of objects entered into force on May 1, 2012 (after seven days from the date of the first official publication, which took place on April 23). According to financiers, the taxpayer has the right to apply a special multiplying coefficient in relation to the objects included in the specified List of objects from January 1, 2010 (Letters of the Ministry of Finance of Russia dated June 27, 2012 N 03-03-06 / 1/325, dated June 22 .2012 N 03-03-06 / 1/317).
Consequently, organizations that have registered the fixed assets listed in the List of Objects, when deciding on the use of a multiplying coefficient, can recalculate the accrued depreciation amount for 2010 and 2011. And this will lead to a decrease in the calculated amount of income tax. In this case, taxpayers have the right to make the necessary changes to tax returns and submit to the tax authority revised tax returns for the specified tax (reporting) periods (paragraph 2, clause 1, article 81 of the Tax Code of the Russian Federation).
Of the 132 items on the List of Objects, most are equipment for the oil and gas industry, metallurgy, and steelmaking. Column 4 of the List indicates the energy efficiency indicator (IEF), units of measurement and the criterion for the IEF selection of fixed assets, determined in accordance with the manufacturer's technical documentation.
The fact that the IEF is determined in accordance with the manufacturer's technical documentation was confirmed by the Ministry of Finance of Russia in a Letter dated 30.08.2012 N 03-03-06 / 1/440. At the same time, the financiers strongly recommended not to apply the provisions of the considered paragraphs to the relevant object. 4 p. 1 of Art. 259.3 of the Tax Code of the Russian Federation in the absence of an IEF value.
At present, the IEF values may not be explicitly indicated in the technical documentation of manufacturers. In addition, in the List of objects for a number of IEF objects, it is established as an operational indicator that can be determined only during the operation of the equipment and the implementation of the technological process.
In this regard, taxpayers have repeatedly turned to the Ministry of Finance of Russia with a question: whether they have the right, due to the absence in the technical documentation of a direct indication of the IEF, to independently calculate the named indicator based on the indicators and characteristics specified in the technical documentation of the manufacturer, in accordance with the methodology approved by the organization.
The financiers unambiguously explained that the energy efficiency indicator should be calculated based on the units of measurement specified in the manufacturer's technical documentation.
At the same time, the officials recalled that the functions of developing public policy and legal regulation:
- in the field of energy conservation and energy efficiency in the turnover of goods is carried out by the Ministry of Industry and Trade of Russia (Resolution of the Government of the Russian Federation of 05.06.2008 N 438);
- in the field of energy saving and energy efficiency increase on the issues of energy audits - the Ministry of Energy of Russia (Resolution of the Government of the Russian Federation of May 28, 2008 N 400).
In this connection, regarding the application of the provisions of the List of Objects, it was proposed to contact the indicated federal bodies executive power (Letters of the Ministry of Finance of Russia dated 05.02.2013 N 03-03-06 / 1/2423, dated 31.01.2013 N 03-03-06 / 1/1912).
The list of objects also contains cars of small and extra small class (see table).
equipment identification |
IEEF fuel consumption |
||
Passenger cars of small class |
|||
With engine displacement over 1.2 to 1.8 liters inclusive |
no more than 6.54 l / 100 km |
||
For individual and official use |
no more than 6.54 l / 100 km |
||
Station wagon |
no more than 6.54 l / 100 km |
||
Passenger cars of extra small class |
|||
With engine displacement up to |
no more than 5.03 l / 100 km |
||
For individual and official use |
no more than 5.03 l / 100 km |
||
Station wagon |
no more than 5.03 l / 100 km |
In the case of using accelerated depreciation for passenger cars of small and very small class for official use, it should be borne in mind that the manufacturer in the technical documentation indicates the fuel consumption in the city, on the highway, in a combined cycle. We believe that the application of a multiplying coefficient to the basic rate of depreciation is possible only when all three indicators comply with the established rates.
The financiers on the issue of the procedure for calculating the IEF of these cars recommended contacting the Ministry of Industry and Trade of Russia (Letter of the Ministry of Finance of Russia dated 20.07.2012 N 03-03-06 / 1/353).
In the aforementioned Letter No. 03-03-06 / 1/353, the officials reiterated that the decision to apply the provisions of paragraphs. 4 p. 1 of Art. 259.3 of the Tax Code of the Russian Federation is accepted by the taxpayer independently. But at the same time, they recalled that verification of the correct application of the specified norms of the Tax Code of the Russian Federation is carried out tax authorities during events tax control, the procedure for which is established by the Tax Code of the Russian Federation.
- own facilities from agricultural organizations and SEZ residents
A special coefficient not higher than 2 to the basic depreciation rate, chosen independently, taking into account the provisions of Ch. 25 of the Tax Code of the Russian Federation, taxpayers - agricultural organizations of an industrial type can also use it. They have the right to use this coefficient only in relation to their own fixed assets (subparagraph 2 of paragraph 1 of article 259.3 of the Tax Code of the Russian Federation). For the purposes of the aforementioned norm, agricultural organizations of an industrial type are poultry farms, livestock complexes, fur farms, greenhouse complexes.
The considered coefficient can also be used by organizations that have the status of a resident of an industrial-production or tourist-recreational special economic zones.
Recall that legal regulation special economic zones are implemented by the Federal Law of 22.07.2005 N 116-ФЗ "On special economic zones in the Russian Federation".
A special economic zone is a part of the territory of the Russian Federation determined by the Government of the Russian Federation, on which a special regime for the implementation of entrepreneurial activity regulated by the aforementioned Law N 116-FZ. The purpose of creating a special economic zone is the development of manufacturing industries, high-tech industries, the production of new types of products, transport infrastructure, as well as tourism and the spa sector. In accordance with this, industrial-production, technology-innovative, tourist-recreational and port special economic zones can be created on the territory of the Russian Federation (clause 1 of article 4 of Law N 116-FZ).
A commercial organization (with the exception of a unitary enterprise) is recognized as a resident of an industrial production special economic zone:
- registered in accordance with the legislation of the Russian Federation on the territory of the municipality within the boundaries of which this special economic zone is located, and
- which has entered into an agreement with the governing bodies of special economic zones on the conduct of industrial and production activities in the manner and under the conditions stipulated by the specified Law No. 116-FZ (clause 1 of article 9 of Law No. 116-FZ).
The analogy can be traced in the part of the residents of the tourist and recreational special economic zone. They are recognized as commercial organizations(excluding unitary enterprises):
- registered in accordance with the legislation of the Russian Federation on the territory of the municipality, within the boundaries of which such a special economic zone is located (on the territory of one of municipalities if the tourist and recreational special economic zone is located in the territories of several municipalities), and
- that have entered into an agreement with the governing bodies of special economic zones on the implementation of tourist and recreational activities in the manner and on the conditions provided for by Law No. 116-FZ (clause 2.1 of article 9 of Law No. 116-FZ).
To the basic depreciation rate established for their own fixed assets, the mentioned persons have the right to apply a multiplying coefficient not higher than 2 (subparagraph 3 of paragraph 1 of article 259.3 of the Tax Code of the Russian Federation).
Coefficient not higher than 3
In tax accounting for leased property, it is possible to use an increasing depreciation rate of no more than 3 (subparagraph 1 of paragraph 2 of article 259.3 of the Tax Code of the Russian Federation).
The leased item transferred to the lessee under the lease agreement is recorded on the balance sheet of the lessor or lessee by mutual agreement of the parties (Article 31 of the Federal Law of October 29, 1998 N 164-FZ "On financial lease (leasing)"). Based on this, in tax accounting, property received (transferred) in a financial lease under a financial lease (lease agreement) is included in the corresponding depreciation group by the party whose property must be accounted for in accordance with the terms of this agreement (clause 10 of Art. 258 of the Tax Code of the Russian Federation). It is the balance holder of the leased asset that has the right to apply the considered coefficient to the basic depreciation rate established for this object.
The increasing coefficient is applied in relation to fixed assets that are the subject of a lease agreement, for any method of calculating depreciation (Letter of the Ministry of Finance of Russia dated 01.19.2009 N 03-03-06 / 1/19), with the exception of objects included in the first - third depreciation groups ( Paragraph 2, Clause 1, Clause 2, Article 259.3 of the Tax Code of the Russian Federation).
If the taxpayer decides to use the right to apply a multiplying coefficient for amortization of the leased asset, then this coefficient, in the opinion of financiers, should be set at the date of putting this property into operation. The possibility of changing the size of the coefficient during the amortization period of the leased property of the Tax Code of the Russian Federation is not provided (Letter of the Ministry of Finance of Russia dated 11.02.2011 N 03-03-06 / 1/93).
In support of their opinion, the financiers referred to par. 2 p. 13 art. 258 of the Tax Code of the Russian Federation, which states that the application of increasing coefficients to the main depreciation rates entails a corresponding reduction in the useful life of depreciable objects. In this case, the useful life of the object must be determined by the taxpayer independently on the date of commissioning of this object in accordance with the provisions of Ch. 25 of the Tax Code of the Russian Federation. It can be changed only in the cases provided for by the Tax Code of the Russian Federation - after reconstruction, modernization or technical re-equipment of the facility (paragraph 2, clause 1, article 258 of the Tax Code of the Russian Federation).
Example 4
... In July 2013, the organization received production equipment under a lease agreement, which, according to the lease agreement, is on its balance sheet. The initial cost of the fixed asset is 918,850 rubles. Since the object, according to the Classification, is assigned to the fifth depreciation group, then when it was put into operation, a useful life of 85 months was established. The accounting policy for tax purposes for 2013 for depreciable property provides for a straight-line depreciation method. The organization used the right granted to it to use the increased depreciation rate for the object received under the lease agreement, setting it equal to 3.
The basic depreciation rate for the leased asset is 1.1176% (1: 85 x 100%). When a multiplying factor is applied to it, the depreciation rate increases to 3.5294% (1.1176% x 3). Based on this, monthly, starting from August of the current year, 32,430 rubles are taken into account in expenses that reduce the income received when calculating income tax. (918,850 rubles x 3.5294%).
The lessee, in addition to the actually accrued depreciation on the leased asset, may recognize lease payments as part of other expenses. Recall that he can take into account lease payments in expenses minus depreciation, which is charged to him for such an object (clause 10, clause 1 of article 264 of the Tax Code of the Russian Federation).
When replacing the lessee, provided that the leased asset is recorded on the lessor's balance sheet, the latter has the right to continue to depreciate this object using a higher coefficient (Letter of the Ministry of Finance of Russia dated July 14, 2009 N 03-03-06 / 1/463). Upon termination or termination of the lease agreement, the right to continue applying the specified coefficient is lost, since the property ceases to be the subject of the lease agreement.
The lessee can be an individual. Financiers believe that in relation to depreciable fixed assets that are the subject of a lease agreement concluded with natural person, the lessor, in which these objects are accounted for in accordance with the terms of the lease agreement, has the right to apply a special multiplying coefficient to the basic depreciation rate (Letters of the Ministry of Finance of Russia dated 09.14.2011 N 03-03-06 / 1/552, dated 08.08.2011 N 03- 03-06 / 1/458).
If the subject of the lease agreement is an enterprise as a property complex, then the increased depreciation rate is applied to all fixed assets that are part of it (Letter of the Ministry of Finance of Russia dated 09.24.2007 N 03-03-06 / 1/692).
Taxpaying organizations carrying out scientific and technical activities are also entitled to apply a special coefficient in relation to depreciable fixed assets. The size of the coefficient cannot exceed 3 (subparagraph 2 of paragraph 2 of article 259.3 of the Tax Code of the Russian Federation).
Decoding of the concept of "scientific and technical activity" is given in Federal law dated 23.08.1996 N 127-FZ "On Science and State Scientific and Technical Policy". Such activities are understood as activities aimed at obtaining, applying new knowledge to solve technological, engineering, economic, social, humanitarian and other problems, ensuring the functioning of science, technology and production as unified system(Article 2 of Law No. 127-FZ).
In Art. 262 of the Tax Code of the Russian Federation, the legislator gave a decoding of the concept of "research and (or) experimental design development". For the purposes of Ch. 25 of the Tax Code of the Russian Federation, the mentioned developments are understood as developments related to the creation of new or improvement of manufactured products (goods, works, services).
According to financiers, research and (or) experimental and design developments specified in Art. 262 of the Tax Code of the Russian Federation, are precisely the scientific and technical activities that are mentioned in paragraphs. 2 p. 2 art. 259.3 of the Tax Code of the Russian Federation. Therefore, officials strongly recommend applying a special coefficient of no more than 3 to depreciable fixed assets that are used only for scientific research and (or) experimental development, the concept of which is given in Art. 262 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated April 14, 2008 N 03-03-06 / 1/282).
As mentioned above, the use of increasing coefficients can be carried out using a non-linear depreciation method, with the exception of the cases specified in paragraph. 4 pp. 1 p. 1 and para. 2 pp. 1 p. 2 art. 259.3 of the Tax Code of the Russian Federation.
Objects of depreciable property to which such ratios are applied form a subgroup within the depreciation group. Such depreciation groups and subgroups are accounted for separately. All the rules for creating or liquidating a group, increasing or decreasing the total balance of the group, established by clauses 2, 3, 4 of Art. 259.2 of the Tax Code of the Russian Federation, apply to such subgroups. They are subject to the depreciation rate for this depreciation group, established by clause 5 of Art. 259.2 of the Tax Code of the Russian Federation, adjusted by the value of the multiplying coefficient.
The application of increasing factors to the depreciation rates of depreciable property objects entails a corresponding reduction in the useful life of such objects. At the same time, depreciation subgroups for objects of depreciable property, to the depreciation rates of which increasing coefficients are applied, are formed as part of the depreciation group based on the useful life determined by the Classification of Fixed Assets, excluding its reduction (clause 13 of article 258 of the Tax Code of the Russian Federation).
Accounting
An economic entity, clause 18 of the Accounting Regulations "Accounting for Fixed Assets" PBU 6/01 (approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n) provides the opportunity to choose one of four methods of calculating depreciation on the fixed asset being introduced:
- linear way;
- diminishing balance method;
- method of writing off the value by the sum of the number of years of useful life;
- method of writing off the cost in proportion to the volume of products (works).
At the same time, the application of a multiplying coefficient to the main depreciation rate is provided only in the case when depreciation is calculated using the diminishing balance method (clause 19 of PBU 6/01, clause "b" clause 54 of the Methodological Instructions for the Accounting of Fixed Assets, approved by the Order of the Ministry of Finance of Russia dated 13.10.2003 N 91n). This was confirmed by the Ministry of Finance of Russia in a Letter dated 22.08.2006 N 07-05-06 / 220.
The parties to the lease agreement in accordance with par. 2 p. 1 art. 31 of Law N 164-FZ have the right, by mutual agreement, to apply accelerated depreciation of the leased asset. The Ministry of Finance of Russia in Letters dated 03.03.2005 N 03-06-01-04 / 125 and dated 28.02.2005 N 03-06-01-04 / 118 stated that movable property, which constitutes the object of financial leasing and attributed to the active part of fixed assets, by virtue of clause 19 of PBU 6/01 and clause 54 of the mentioned Methodological Instructions, an acceleration coefficient can be applied in accordance with the terms of the financial lease agreement not exceeding 3 when calculating depreciation charges in the manner of a decreasing balance ... The use of the acceleration factor when calculating depreciation deductions using the linear method PBU 6/01 is not provided.
The Presidium of the Supreme Arbitration Court of the Russian Federation in its Resolution of 05.07.2011 N 2346/11 indicated that the implementation of the right to accelerated depreciation is possible only subject to the procedure specified in clause 19 of PBU 6/01 and clause 54 of the Methodological Guidelines for accounting for fixed assets. The company, using the linear method of calculating depreciation, was not entitled to use the accelerated depreciation rate and, taking into account this coefficient, determine the useful life of the property received on lease.
The accrued depreciation amounts on fixed assets in accounting and tax accounting will be identical if in both accounts:
- the initial cost of the object is the same;
- a straight-line depreciation method and the same useful life have been established.
The use of increasing depreciation rates in tax accounting under the above conditions clearly leads to the need to refer to the Accounting Regulations "Accounting for corporate income tax expenses" PBU 18/02 (approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n).
The excess of the amount of depreciation taken into account for taxation over the amount of depreciation accrued in accounting is in this case recognized as a taxable temporary difference, since it leads to the formation of deferred income tax, which should increase the amount of tax payable to the budget in the next after the reporting or in subsequent reporting periods.
A deferred tax liability is accrued in the organization's accounting in the period in which the taxable temporary difference arises. Such liabilities are reflected as long-term and are recorded on account 77 "Deferred tax liabilities"in correspondence with account 68" Calculations for taxes and fees ", subaccount" Calculations for income tax "(clauses 8, 9, 10, 12, 15, 18, 23 PBU 18/02):
Debit 68, subaccount "Calculations of income tax", Credit 77
Deferred tax liability has been accrued.
In the future, as depreciation is calculated in accounting, when it will no longer be in tax accounting, the taxable temporary difference decreases. And this, in turn, leads to a decrease in the deferred tax liability:
Debit 77 Credit 68, subaccount "Calculations of income tax",
The deferred tax liability has been partially (fully) settled.
To purchase expensive fixed assets, businessmen often resort to using borrowed funds. financial resources... Leasing is one of the most common options for such financing. It not only makes it possible to buy the necessary equipment or machinery, but also allows you to optimize the costs of income and property taxes. For this, the accelerated depreciation method is used. Let's consider when accelerated depreciation can be applied and what advantages and disadvantages this method has.
Accelerated depreciation mechanism
Accelerated depreciation method is to apply a multiplying factor, which increases the "standard" for a given object depreciation rate... The coefficient of acceleration of amortization during leasing can take values not exceeding 3. It is used both in accounting and in tax accounting. However, for this, certain conditions must be met:
- Accelerated depreciation in accounting can only be applied if the organization uses the diminishing balance method (clause 19 of PBU 6/01).
- The coefficient of acceleration of depreciation in case of leasing in tax accounting cannot be used in relation to fixed assets from the first or third depreciation groups (clause 2 of article 259.3 of the Tax Code of the Russian Federation). Those. we are talking about objects with a useful life of up to 5 years.
- The provision on the use of accelerated depreciation and the value of the coefficient must be reflected in the lease agreement.
- Acceleration can only be used by the organization (lessor or lessee), on the balance sheet of which the property is reflected. This also needs to be specified in the lease agreement.
Benefits of accelerated depreciation
The main advantage of the accelerated depreciation method is the ability to optimize tax payments.
Property tax is calculated based on the residual value of fixed assets. If an item is depreciated at an accelerated rate, then its residual value decreases at a faster rate. Accordingly, the "full" depreciation, i.e. the write-off of the entire cost of the object will occur faster. Therefore, property tax will be paid in a smaller amount and for fewer periods.
In terms of income tax, depreciation is a cost. Therefore, the higher it is, the lower the amount of tax payable. Those. and in this case, accelerated depreciation of fixed assets will lead to a decrease in the tax burden. However, in terms of income tax, the following should be considered:
The entire value of the property is expensed over its useful life. total amount the accrued depreciation does not change due to the use of the accelerating factor. It's just that in this case, the write-off is faster and the income tax is reduced more significantly in the first years after the acquisition of the object. Those. in fact, the savings here are related to the concept of the time value of money - from the point of view of this concept, it is better to reduce the payments of the current year than those expected in the future.
Example
The organization leased a car worth 1 million rubles. with a useful life of 10 years. In accounting, depreciation for a given car is calculated using the diminishing balance method, in tax accounting - using the straight-line method. According to the lease agreement, accelerated car depreciation is used with a coefficient of 2. Consider the depreciation charge for the second year of using the object
In accounting:
- Ab. = OS x H x K, where
- OS - residual value at the beginning of the second year
- OS = PS - PS x N, where
- PS - initial cost
- H - depreciation rate
- H = 100 / SPI (useful life)
- K = 2 - acceleration factor
Ab. = (1000 tr. - 1000 tr. X (100% / 10)) x 10% x 2 = (1000 tr. - 100 tr.) X 10% x 2 = 900 tr. ... x 10% x 2 = 180 tr.
In tax accounting:
An = PS x N x K = 1,000 tr. x 10% x 2 = 200 tr.
"Pitfalls" of accelerated depreciation
So, accelerated depreciation on leases in 2018 allows significant savings on tax payments... However, its use is not without its drawbacks.
- Deterioration financial result... When it comes to buying an expensive object, the use of the accelerating factor can lead to the organization receiving losses in the first years after the conclusion of the leasing transaction. The presence of losses can cause questions from regulatory authorities, as well as difficulties when working with banks, potential investors, etc.
- Complication of accounting. From the point of view of accounting, the only acceptable accelerated method for calculating depreciation of fixed assets is the method of decreasing balance. It has no analogues in tax accounting. Therefore, the accelerated depreciation method assumes, in any case, the appearance tax differences between the two types of accounting. This can be seen in particular from the above example. In addition, the diminishing residue method itself is more complicated in comparison with the traditionally used linear method.
Conclusion
Accelerated depreciation allows you to write off the cost of leased fixed assets faster. This makes it possible to reduce the cost of income and property taxes. However, the use of acceleration complicates accounting and can, under certain conditions, lead to losses. Therefore, when deciding to use accelerated depreciation, all possible consequences must be taken into account.
22.08.2019
Accelerated depreciation means the application of increasing depreciation rates for fixed assets in the production process.
The statutory provision allows the owner to apply an accelerated depreciation rate on certain grounds and within certain limits. Its application makes it possible to accelerate the formal wear and tear of equipment and fixed assets.
The essence of the accrual method in accounting and tax accounting
The essence of the accelerated depreciation method is the application of the coefficient of increased wear and tear of products and the transfer of the increased cost to the price of the final product.
In accounting, this increased coefficient cannot be more than 3, and for small businesses - more than 2.
In tax accounting, it can take on a value of 2 or 3, depending on the basis - in article 259.3 of the Tax Code of the Russian Federation, cases of application of this parameter by organizations are indicated.
The coefficient is added to the main one, increasing it.
Calculation formulas in accounting
The accelerated accrual method in accounting is called, where the residual value of the fixed asset, the acceleration factor, etc., is taken as the basis.
First, the annual depreciation is calculated, then it is divided by 12 months.
Ar = St / SPI * K
- Ag - annual depreciation;
- St - the residual value of the object (property) at the beginning of the year;
- SPI - the time of use of the fixed asset in the company. Determined in years;
- K - the acceleration factor is not higher than 3, which is set by the organization depending on the basis (small businesses cannot set the factor higher than 2).
In addition, the non-linear accrual method is also used in accounting -.
In this case, the acceleration factor is not applied, however, deductions are also made at an accelerated rate - in the first years more are written off than in subsequent years, the amount of depreciation decreases every year.
Acceleration factor in tax accounting
The acceleration factor is a statutory indicator that is used to calculate accelerated depreciation of fixed assets if the company has a corresponding basis.
Over the years, this parameter ranged from 2 to 3.
Applying this coefficient, the manufacturer puts the cost of the depreciation of his funds into the final cost of the product, taking into account the multiplication by this indicator.
Ultimately, this is reflected in the final cost of production in the direction of increase, however, it helps to offset the cost of equipment and reduce the amount of taxes.
The legislation provides for several reasons for the application of such a coefficient.
The accelerating factor with index 2 is obtained:
- Enterprises operating in special economic zones. Such enterprises besides tax incentives get the right to calculate depreciation with an increase from the usual rate by half.
- Enterprises operating on the basis of a special investment contract. For them, a special tax regime... Also, these organizations must fall under the classification of sections 1-6 of groups of depreciation according to the Tax Code of the Russian Federation.
- Agricultural organizations of industrial type with a special status. State farms fall into such categories different types, factories for the production of dairy and other food products. The accelerated depreciation method is used in this case if the company has both its own equipment and fixed assets acquired on lease.
- Enterprises operating in an unfavorable climate. These conditions include areas of the Far North, urban areas of heavy industry, arid areas and enterprises operating with hazardous, combustible and chemical substances.
It is important that these organizations are tax-registered earlier than January 1, 2014. Also in the possession, use and disposal of enterprises were objects (property) for a period of at least 3 years.
Enterprises that have the right to apply an acceleration factor for the depreciation of fixed assets equal to 3:
- In relation to items and objects covered by a lease agreement and used for 5 years or more.
- Organizations using facilities for the extraction of minerals, subsoil and hydrocarbons, provided that the facilities are used exclusively for production. Also, the company must have a special license to carry out this type of activity.
- Fixed assets used exclusively for scientific purposes. Objects of scientific institutions and organizations that are used for scientific research fall into this category.
Accelerated depreciation allows the manufacturer to distribute existing equipment costs over the production period, as well as offset these costs by incorporating equipment depreciation charges in the cost of the final product.
In the case of accelerated depreciation, such an indicator will be correspondingly higher than the standard, since there is an accelerated depreciation of the company's fixed assets.
Application cases
The use of the accelerated method of calculating and calculating depreciation of fixed assets of an enterprise is beneficial if it is necessary to speed up the process of writing off the cost of the purchased equipment.
By reducing taxable base the use of this coefficient will be able to quite strongly compensate for the costs incurred (especially effective when using leasing).
In addition, if the fixed assets are on the balance sheet of the lessor, then the accelerated method allows you to quickly return the money invested in the object.
If the asset is on the balance sheet of the lessee, then this method allows you to quickly reduce residual value an asset for the purpose of its further redemption from the lessor at a lower price.
The acceleration factor for leasing can be set to a value within three. In this case, the indicator can be fractional, for example, 2.4 or 1.6.
In tax accounting, you cannot apply an accelerating indicator for fixed assets, the useful life of which is less than five years (fixed assets belonging to 1-2 depreciation groups).
The acceleration factor is added to the depreciation rate, which is then multiplied by the value of the fixed asset.
Useful video
The methods of depreciation in accounting and methods of accrual are described in detail in this video:
conclusions
Accelerated depreciation helps companies write off fixed assets faster and cover their own expenses in an increased mode.
Also, this measure allows you to reduce the amount of deducted taxes, which has a beneficial effect on the amount of income and profit.
However, reckless use this method cancellation may lead to a violation tax legislation(Article 252 of the Tax Code of the Russian Federation).
This accrual method can also be applied to fixed assets that are leased, thereby reducing costs.
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