Let's calculate the monthly depreciation rate:

K =100% = 1.04%

Thus, depreciation equal to 1,404 rubles will be charged monthly on the machine. (135,000 1.04%).

As already mentioned, for tax purposes depreciation can also be calculated not linear method. To do this, the residual value of the fixed asset at the beginning of the month is multiplied by its depreciation rate. And in the first month of operation of a fixed asset, depreciation is calculated from its initial cost. But, as noted above, after the residual value of a fixed asset becomes equal to 20 percent of its original cost, the procedure for calculating depreciation must change. Next month, this residual value is taken as the base value and depreciation from it is calculated in equal shares (as with the straight-line method). This is stated in paragraph 5 of Art. 259 Tax Code.

The monthly depreciation rate is calculated using the formula:

,

where K is the depreciation rate as a percentage;

n – term beneficial use fixed assets in months.

Example 2

In January 2002, Pride LLC purchased a computer worth 48,000 rubles. (including VAT - 8,000 rubles) and put it into operation in the same month. According to accounting policy For tax purposes, the enterprise calculates depreciation of fixed assets using the non-linear method.

The classification places computers in the third depreciation group. Their useful life can range from three years one month to five years inclusive. The organization has determined that the lifespan of the computer will be three and a half years (42 months).

Depreciation of the computer must be calculated from February 2002. Its depreciation rate will be:

In February, depreciation of 1,904 rubles will be accrued. (40,000 rubles 4.76%), and in March – 1,813 rubles. ((RUB 40,000 – RUB 1,904) 4.76%).

So depreciation will need to be charged until the residual value of the computer drops to 8,000 rubles. (RUB 40,000 20%).

In October 2004, the residual value of the computer will be 7,960 rubles. Therefore, from November 2004 until the end of its useful life (until June 2005 inclusive, i.e. within 8 months), depreciation will need to be charged in the amount of 995 rubles. ( ).

The Tax Code establishes restrictions on the use of the non-linear method in relation to buildings, structures, transmission devices included in the eighth - tenth depreciation groups.

To compare linear and nonlinear methods, it is advisable to create a table depreciation charges, where you can clearly depict their dynamics.

Example 3

Let's take the following initial data to build the table: the initial cost of the fixed asset is 500,000; The useful life is 20 months. Accordingly, the depreciation rate for the linear method will be = 5%, and for nonlinear - = 10%.

	Linear method				Nonlinear method
	Initial cost.	The term is useful. use			Initial cost.	We're standing there.	The term is useful. use

Shock absorption groups– these are groups into which depreciable property is divided in accordance with its useful life on the basis of regulations.

The concept of "depreciation group" is used primarily for income tax purposes, and is also used for accounting.

The main point of assigning a specific object to a particular depreciation group is to determine the depreciation rate for the purpose of establishing the depreciation rate and calculate the depreciation amount.

In tax accounting, for calculating depreciation, depending on the useful life (SPI), they are distributed into ten depreciation groups in ascending order.

The first depreciation group is all short-lived property with a useful life from 1 year to 2 years inclusive;

The second depreciation group is property with a useful life of more than 2 years up to 3 years inclusive;

The third depreciation group is property with a useful life of more than 3 years up to 5 years inclusive;

The fourth depreciation group is property with a useful life of more than 5 years up to 7 years inclusive;

The fifth depreciation group is property with a useful life of over 7 years up to 10 years inclusive;

The sixth depreciation group is property with a useful life of over 10 years up to 15 years inclusive;

The seventh depreciation group is property with a useful life of over 15 years up to 20 years inclusive;

The eighth depreciation group is property with a useful life of over 20 years up to 25 years inclusive;

The ninth depreciation group is property with a useful life of over 25 years up to 30 years inclusive;

The tenth depreciation group is property with a useful life of over 30 years.

The useful life of a fixed asset is the period (number of months) during which the company expects to use the fixed asset and receive economic benefits from it.

Determination of useful life by depreciation group

Note that the lower bound of each depreciation group begins with the phrase “above,” and the upper limit of each depreciation group ends with the phrase “inclusive.”

This means that, for example, for the third group, the lower limit is 37 months (3 years and 1 month), and the upper limit is 60 months (5 years).

Depreciation groups establish the interval of useful life.

So, for example, group 5 includes objects with a useful life of over 7 years up to 10 years inclusive.

It should be noted that within this interval it independently determines the specific period of each object.

So, paragraph 1 of Art. 258 of the Tax Code of the Russian Federation indicates that “The useful life is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of this article and taking into account the Classification...".

OS classification

The useful life of an object of depreciable property is determined by the taxpayer independently on the date of putting the fixed asset into operation in accordance with the provisions of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets.

OS classifications are a table in which for each group the name of the operating systems included in it and the corresponding code are indicated All-Russian classifier fixed assets (OKOF).

Currently, the Classification is a table consisting of three columns, the first of which indicates the OKOF code, the second column - the name of the OS, and the third column contains “Notes on OS names” (where exceptions or additional explanations may be indicated) .

Within the depreciation groups, fixed assets are grouped into subgroups - Machinery and equipment, Transport vehicles, Structures and transmission devices, Buildings, Dwellings, Perennial plantings, Working livestock.

Note that tax law does not establish for the purposes of calculating depreciation the unconditional application of the maximum useful life.

Thus, according to the rules of paragraph 3 of Article 258 of the Tax Code of the Russian Federation, the taxpayer classifies fixed assets into one of ten depreciation groups.

At the same time, the OS Classification provides for the useful life of objects in the range of minimum and maximum values.

Thus, the Tax Code of the Russian Federation does not oblige the company to establish exactly the maximum permissible useful life of an asset.

Procedure if the OS object is not in the classification

Not all types of fixed assets can be found in the OS Classification.

In this case, you should look at the OS code in OKOF and determine the depreciation group according to this code.

If the object is not indicated in the OKOF, then to establish its useful life, you should use it technical documentation or recommendations of manufacturers (clause 6 of article 258 of the Tax Code of the Russian Federation).

In the absence of such information, to resolve the issue of determining the useful life of a fixed asset, you should contact the Ministry of Economic Development of Russia.

Useful life of used fixed assets for profit tax purposes

If a used asset was purchased, then the depreciation rate for this property for the purpose of applying the straight-line depreciation method is determined taking into account the useful life established in as usual, minus the number of years (months) of its operation by the previous owners.

When applying the non-linear method, the depreciation rate does not depend on the specific useful life of the asset, but on the depreciation group to which it belongs.

In this case, purchased used fixed assets are included in the depreciation group (subgroup) in which they were included from the previous owner.

If the period of actual use of the OS by the previous owner turns out to be equal to the period determined in accordance with the Classification, or exceeds this period, then the company has the right to independently determine the useful life, taking into account safety requirements and other factors (clause 7 of Article 258 of the Tax Code of the Russian Federation) .

Thus, the norms of the Tax Code of the Russian Federation give organizations the right to independently decide which procedure for determining the useful life of used fixed assets should be applied.

Along with this, the organization must document the depreciation group to which the previous owner assigned the property.

These may be acts of acceptance and transfer of fixed assets, drawn up according to forms independently developed by the transferring party or according to unified forms N OS-1 or N OS-1a, documents tax accounting the transferring party or any other documents confirming the useful life of this property and, accordingly, the depreciation group (subgroup).

Change in useful life of fixed assets

By general rule the useful life is revised when there is an improvement in the initially established standard indicators of the object based on the results (clause 1 of article 258 of the Tax Code of the Russian Federation; clause 20 of PBU 6/01):

completions;

retrofitting;

reconstruction;

modernization.

At the same time, for tax accounting purposes, the useful life can be increased only within the time limits established for the depreciation group in which the asset was previously included.

Application of the OS Classification in accounting

Let us note that the rule that the specified Classification of fixed assets can be used for accounting purposes from 01/01/2017 was declared invalid.

Therefore, in accounting, when establishing useful lives, one should apply the rules established regulations in accounting.

So, if an organization independently sets the useful life of fixed assets, guided by the provisions of paragraph 20 of PBU 6/01, then in this case the useful life of fixed assets is determined based on:

the expected life of the facility in accordance with its expected productivity or capacity;

expected physical wear and tear depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system, etc.;

regulatory and other restrictions on the use of the facility (for example, lease term).

The established useful life of fixed assets should be recorded in inventory card accounting for fixed assets (form No. OS-6).

Still have questions about accounting and taxes? Ask them on the accounting forum.

Depreciation groups: details for an accountant

• On changing the SPI of an asset and transferring it to a different depreciation group

  These objects are classified in the sixth depreciation group. Is it necessary to change the useful life of fixed assets. Property is distributed into depreciation groups in accordance with its terms... 2813000 OKOF), belonged to the sixth depreciation group (property with a useful life... year should be classified as the sixth depreciation group. Thus, in relation to objects... ] Classification of fixed assets included in depreciation groups, approved by the Decree of the Government of the Russian Federation dated...

• New classifiers of fixed assets: OKOF and depreciation groups

  Classifications of fixed assets included in depreciation groups. Learn more about the use of new classifiers... Classification of fixed assets included in depreciation groups. Details about the use of new classifiers... Note that the number and names of depreciation groups, as well as those established for them... in the old classification in one depreciation group, according to new classification may be... included in another depreciation group. Let us remind you that the OS classification is...

• SPI for used property

  SPI established by the buyer within the depreciation group selected by the seller Option 4 Term... SPI established by the buyer within the depreciation group selected by the seller - Actual service life... Tax Code SPI for the corresponding depreciation group, increased by one month; ... and not the period corresponding to the third depreciation group. The judges supported the inspectors, admitting... to independently change the SPI and depreciation group in case of an error in the previous one...

• Depreciation bonus as a way of tax optimization

  ... – 7th depreciation groups; no more than 10% - for the remaining depreciation groups (1st, ... are included in operation in depreciation groups at their original cost... the asset belongs to the 4th depreciation group. The useful life is established - ... for 3 - 7th depreciation group in the amount of 30% of the original cost... such objects are included in the corresponding depreciation groups. The formula for calculating the result of sales... The fixed assets belong to the 4th depreciation group. In the same month...

• Fixed assets in depreciable groups and establishment of personal investment information: what documents to use?

  It is known that an error in determining the depreciation group of an asset is an unreasonable reduction in the useful life... vehicles, belonging to the fifth depreciation group. It is important that on the inspection side... should be assigned to the fifth depreciation group with a useful life exceeding... documents can be used in determining the depreciation group and in relation to other types... accounting after reconstruction - to the seventh depreciation group. The inspection indicated an understatement of tax...

• Frame building with sandwich panels: useful life

  Read more in the article. To which depreciation group should prefabricated buildings representing... be included? The main disputes revolve around two depreciation groups - the seventh and tenth, which... objects named in the tenth depreciation group Resolution of the Moscow Region AS of 10 ... corresponding to objects included in the seventh depreciation group. However, modern buildings are durable... objects should be classified in the tenth depreciation group and the useful life should be established...

• Tax accounting for partial liquidation of fixed assets

  Within the framework of the total balance of the corresponding depreciation group (subgroup), since by virtue of... it excludes this object from the composition of the depreciation group (subgroup) without changing its... year. The object belongs to the seventh depreciation group (property with a useful life... within the total balance of the corresponding depreciation group. This conclusion follows from the letters... continues to be written off in the total mass of the depreciation group. A few years earlier, the financial department...

• Explanations from the Ministry of Finance on the use of OKOF

  Fixed assets included in depreciation groups, approved by the Decree of the Government of the Russian Federation... that the number and names of depreciation groups in the updated classification remained the same... the old classification in one depreciation group, according to the new classification can... With the OS classification, it is advisable to choose a depreciation group with longest useful life... included in different depreciation groups, it is advisable to choose the depreciation group with the longest useful life...

• How to determine depreciation rates for purchased used assets

  Depreciable property) is distributed among depreciation groups. The organization carries out such distribution... The Russian taxpayer does not have the right to change the depreciation group established by the previous owner. Between... fixed assets are unreasonably assigned to depreciation groups that do not correspond to the actual... useful use of objects and their depreciation groups. Let's add: the chances of challenging... the previous owner incorrectly set the depreciation group (based on the useful life...

• Income tax disputes (Practice of the Supreme Court of the Russian Federation for 2018)

  Their technical characteristics correspond to the tenth depreciation group with a useful life of 30... the inclusion of disputed objects in the seventh depreciation group resulted in an overestimation of the amount of the depreciation bonus... named, therefore, their inclusion in the depreciation group is carried out based on the useful life... 22 years , which corresponds to the eighth depreciation group. Determination dated June 29, 2018...

• We buy a car on lease. Attention: finance lease!

  The useful life determined according to the depreciation group of the property, if after the end of the contract... the bus was assigned to the fourth depreciation group with a useful life of 84..., if they are not assigned to depreciation groups from the first to the third. Method... in general, based on depreciation groups. For tax accounting purposes, the cost...

• Property tax reporting in 1C: Accounting 8, rev 3.0

  Office furniture assigned to the third depreciation group, which as a result of the reorganization is transferred... OS with the first or second depreciation group, then you are in luck, so... the benefit is automated, you just need to select the depreciation group in the OS card. If the benefit... then it belongs to the fourth depreciation group, it is accepted for accounting... accounting in the asset accounting card. Depreciation group in the asset accounting card. ... property with depreciation groups 1 and 2 is not subject to taxation according to...

• Air conditioners as fixed assets: accounting and reflection of expenses

  Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated... No. 1 (hereinafter referred to as Classification), into depreciation groups from the first to the ninth, period... for the longest period, established for the indicated depreciation groups, and included in the tenth depreciation..., household air conditioners belonged to the third depreciation group with a maximum useful life...

• Sports and fire pits: organization and accounting

  OKOF belongs to the 2nd depreciation group with a useful life from... .20.900 - to the 6th depreciation group with a useful life over... belonging to one or another depreciation group and the useful life will be... by their own codes OKOF and established depreciation groups. But Changes 3/2017 codes... of property to one or another depreciation group affects average annual cost property...

• Do I need to pay transport tax and property tax on a car trailer?

  To the first or second depreciation group in accordance with the Classification of fixed assets... to the first or second depreciation group in accordance with the Classification of fixed assets... included in depreciation groups. They are still not recognized... Classification of fixed assets included in depreciation groups, approved by decree of the Russian Government dated... movable property, belonging to the fifth depreciation group, we come to the conclusion that in...

MODULE 2.4. DEPRECIATION OF FIXED ASSETS

Depreciation of fixed assets reflected in accounting accumulates throughout their service life in the form of depreciation charges in depreciation accounts. In every reporting period the amount of depreciation is written off from depreciation accounts to accounts for accounting for production costs. Together with revenue for sold products and services, depreciation is transferred to the company's current account, where it is accumulated. Depreciation charges are spent directly from the current account to finance new capital investments in fixed assets.

Depreciation- this is a systematic process of transferring the value of means of labor as they wear out to the product produced with their help. Depreciation is the monetary expression of physical and moral wear and tear of fixed assets. The amount of depreciation accrued during the operation of fixed assets must be equal to their original (replacement) cost.

Objects for calculating depreciation are fixed assets that are in the organization under the right of ownership, economic management, and operational management.

Depreciation is not charged for the following types of fixed assets:
· for fixed assets received under a gift agreement and free of charge during the privatization process;
· housing stock(except for objects used to generate income);
· objects of fixed assets, the consumer properties of which do not change over time ( land and environmental management facilities).

Depreciation policy is an integral part economic policy any state. By establishing the depreciation rate or useful life, the procedure for calculating and using depreciation charges, the state regulates the pace and nature of reproduction in industries.

Useful life- This average term services of objects of this type.

Depreciation rate- this is the annual percentage of reimbursement of the cost of fixed assets established by the state.

In Russia, uniform depreciation rates are used to calculate depreciation. The depreciation rate is determined for each type of fixed assets.

The depreciation rate for complete restoration is calculated using the expression

Where N V – annual rate depreciation for full restoration; WITH first– initial cost of fixed assets; L– liquidation value of fixed production assets; D– the cost of dismantling fixed assets being liquidated and other costs associated with liquidation; TA– useful life.

Depreciation rates are differentiated by groups and types of fixed assets. They also depend on the conditions in which fixed assets are operated.

Thus, for buildings they range from 0.4 to 11%, for power and working machines and equipment from approximately 3 to 50%, for heat exchangers in the production of plastics with a non-aggressive environment - 6.7%, for the same devices used in production of plastics with aggressive environments – 10%.

The depreciation rate is related to the useful life of the fixed asset. We can assume that the useful life is the reciprocal of the depreciation rate.

During the useful life of an object of fixed assets, the accrual of depreciation charges is not suspended, except when they are under reconstruction or modernization by decision of the head of the organization. The accrual of depreciation is also suspended for fixed assets transferred by decision of the head of the organization to conservation for a period of more than three months.

Depreciation on the cost of newly received fixed assets begins on the first day of the month following the month of their receipt. For retired fixed assets, depreciation ceases on the first day of the month following the month of their disposal.

Test control

1. Depreciation of fixed assets

For each fixed asset, the concepts of depreciation and norms are applied.

The first term means a consistent process of transferring the cost of an object to manufactured products and services into expenses.

The second is the percentage of replacement of the cost of the fixed asset, which depends on the useful life.

To understand the concept of depreciation rate, you need to understand the mechanism and significance of the depreciation process.

The depreciation procedure is an important process, because:

• directs cash flows for the reproduction of fixed assets;
• divides large investments by periods.

The rate is expressed as a percentage and shows what share of the costs for the acquisition of fixed assets should be transferred to expenses and invested in the cost of products, goods, and work during the year.

In other words, the norm is part of the cost of the OS, which the organization recognizes as expenses in the reporting year.

What does it depend on?

The depreciation rate depends on the following parameters:

• Depreciation calculation method– affects both accounting and tax accounting; below are the features of calculating the norm depending on the method used.
• — in accounting it is established independently, in tax accounting in accordance with the depreciation group suitable for the fixed asset.
• Depreciation group– relevant only for tax accounting with a non-linear method of calculating depreciation, when the rate is set in accordance with the selected group.

Who sets depreciation charges?

In accounting standards are not established; they are calculated by an accountant for each individual fixed asset, depending on the chosen method of calculating depreciation and deadline services.

In practice it is always calculated annual rate. The exception is the production method, which is considered monthly norm.

In tax accounting the norm is calculated only using the linear calculation method, and its monthly size is always calculated.

This value is established at the legislative level using a non-linear method in tax accounting. There is no need to count anything. It is enough to determine the depreciation group for the fixed asset, then from clause 5 of Article 259.2 of the Tax Code of the Russian Federation, select the appropriate value of the norm.

How to calculate annual percentage in accounting?

In accounting, the amount of the average annual depreciation rate is determined by the accountant independently. To do this, it is enough to set a suitable useful life for the fixed asset.

In addition, you need to decide on the depreciation method to be used. There are four of them in accounting - , .

The definition and essence of the concept of depreciation rate is most clearly visible for the linear method.

Formula for linear method(defined by clause 19 of PBU 6/01):

Formula:

Annual N.= 1 / SPI in years * 100%.

That is, it is expressed this indicator always in percentage.

Formula for the reducing balance method differs by the introduction of an increasing acceleration factor, which the organization independently accepts within 3.

Formula for calculation:

Annual N.= 1 * Ku / SPI with years * 100%.

For the method of writing off the cost in proportion to the volume of products, works, services, as well as for writing off by the sum of the numbers of years of SPI, the norm is not calculated either on an annual or monthly basis.

Calculation example

The enterprise received an asset for which a useful life of 3 years (36 months) was selected in accounting and a linear calculation method was established.

Annual N. = 1/3 * 100% = 33.33 percent.

How to determine the monthly value in accounting - formulas

The procedure for calculating the monthly rate depends on the chosen method of calculating depreciation charges.

For the linear method The monthly indicator is not calculated, however, if necessary, it can be calculated as follows:

Formula:

Monthly N.= 1 / SPI in months * 100%

The same way for the reducing balance method The calculation formula can be presented as follows:

Formula:

Monthly N.= 1 * Cu / SPI in months * 100%

If the value of a fixed asset is written off using production method, that is, in proportion to the products produced or services or work performed, the monthly norm is not calculated. In this case, it is impossible to predict in advance what amount of depreciation charges will be transferred to expenses for the year, since this indicator depends on the monthly volume of production.

How to find it in tax accounting?

Tax accounting provides only 2 methods for calculating depreciation:

• Linear– the monthly rate is calculated by dividing the unit by the useful life expressed in months. Next, the parameter is converted to percentage.
• – the norm is established at the legislative level depending on the depreciation group of the fixed asset, the current values ​​of the monthly norm can be found in Article 259.2 of the Tax Code of the Russian Federation, the annual parameter is not established.

Depreciation rate by groups of fixed assets:

In tax accounting, a depreciation group should be established for the received fixed asset, based on which the period of use is already selected.

Example

For fixed assets, depreciation group 3 and SPI equal to 60 months are established.

If the enterprise uses the linear method, then the monthly rate will be 1.6667 percent (1/60 * 100%).

With the non-linear method, you need to look at Article 259.2 of the Tax Code of the Russian Federation, where for depreciation group 3 a monthly rate of 5.6 percent is established.

conclusions

Depreciation rate is a concept used in both accounting and tax accounting. The indicator is always expressed as a percentage and shows what share of the cost of the fixed asset will need to be transferred to the organization’s expenses for a certain period of time (year, month).

For accounting purposes, this value is always calculated in annual amount, after which it is determined annual amount depreciation and its subsequent division into 12 parts.

It's fast and free!

Any equipment or fixed asset in use subject to wear and tear. It can be mental or physical. Moral written off in cases where technical equipment becomes obsolete and is replaced by new devices and devices. Physical appears during natural use and is inevitable.

Characteristic

All non-current assets are subject to depreciation. The list of exceptions includes landowners' land and assets of intangible origin.

Depreciation is wear and tear of an object during its operation, which affects the size of its valuation. The depreciation rate (RA) is the part of the cost of property, which is expressed as a percentage equivalent.

• the cost is written off based on the total number of years of useful operation;
• by reducing the balance;
• in proportion to the volume of products produced, in the production process of which the calculation object is involved;

For tax methodology:

1. According to a linear scheme.
2. Nonlinear method.

To implement some methods, it is necessary to calculate the depreciation rate.

Stage 2. If calculations are made linearly, then wear should be found by dividing 100 by the useful life, and with a nonlinear scheme - 200 by the same indicator.

Stage 3. Useful life (USL) is measured in months and is determined by the enterprise independently, based on several factors:

• restrictions on use regulated by regulations and requirements;
• during the period of intended use - depends on the intensity of operation and the desired productivity;
• expected wear and tear of a physical nature - this is influenced by the mode of use and the natural environment.

Stage 4. The decree of the Government of the Russian Federation, which contains information on the classification and grouping of fixed assets, contains information that regulates the service life of assets. There are 10 such categories in total, all of them are described in this act - it serves legal framework to regulate the calculation.

One of the main regulatory documents exercising control over the calculation of depreciation rates is Resolution of the USSR Council of Ministers dated October 22, 1990 No. 1072. The regulated norms and rules contained in the text of the document, allow you to create favorable economic conditions for timely updating of the OS and the introduction of new technologies in areas of the national economy, it also reduces the cost of repairing already outdated equipment and vehicles.

Other legal acts:

1. “Methodological guidelines for accounting of fixed assets”, ratified by Order of the Ministry of Finance of the Russian Federation No. 91n dated October 13, 2003.

In order for an object to be subject to depreciation calculation, it must:

• be in operation for more than 12 months;
• bring economic benefits;
• not intended for resale.

The useful life depends on how long the equipment will be useful - this is determined independently, guided by the operational characteristics and information from the OS classifier.

The calculation of depreciation is regulated by Order of the Ministry of Finance of the Russian Federation No. 147n dated December 12, 2005. The list of OS is given in the text of PBU 6/01.

Accrual methods

Linear diagram. In this situation, the annual depreciation deduction rate is established using the acquisition cost and NA. During the entire reporting period, it is necessary to make deductions at the rate of 1/12 every month.

Reducing balance– calculations are carried out on the basis of the residual price at the beginning of the period (reporting year), NA, acceleration factor with a value less than 3. NA is calculated by taking into account the service life according to the second formula.

Cumulative method– it is applied on the basis of the purchase price, the ratio of the remaining period of use to the already elapsed one.

In accordance with the manufactured product - proportional. Calculation occurs by providing information on the natural value of manufactured products and the ratio of the initial purchase price of the OS to the expected production volume for the entire period of operation.

Fast way– increasing the amount of deductions that were determined by the linear method. The cost of assets is fully included in production costs.

Formulas

IN Tax Code RF is only two methods: linear and nonlinear.

Depreciation begins to be calculated from the beginning of the month following the month in which it was produced. The accrual stops at the moment when the cost of the object becomes extinguished or for any reason the object is no longer in use.

With the linear method, the norm is calculated for each asset separately.

ON = 1/ useful life * 100%

With this scheme, NA are accrued evenly throughout the entire period of use. With the nonlinear method, NA is calculated not separately for each object, but for the group of assets as a whole.

Amount of depreciation for the month = Total balance of the cost of group objects * (NA, expressed as a percentage / 100%)

In calculating NA for accounting, two formulas have been developed.

First method - annual depreciation rate:

NA = (Pst – L st) / (Ap * Pst) * 100%, where

Pst– original purchase price object (rub.), Lst— the cost of the asset when it is decommissioned (RUB), Up– wear period (years).

The second method - the size of the indicator is determined using calculations using the service life of a specific object:

NA = (1 / T) * 100%, where

T– life of the asset in years.

There is also another formula for taxation:

NA = (2 / Tm) * 100%, where

Tm– service life in monthly terms.

In percentages

To determine HA in percentage display, you must use one of the formulas - linear or according to correspondence to a specific group. However, you can use this formula:

NA = Amount of annual depreciation + original cost * 100%

The company determines the useful life independently, but it should be guided by the appropriate classifier. If an object simultaneously fits into several classification groups, then preference is given to the planned period of use.

Examples of depreciation calculations are presented in this video.