Instructions

Depreciation charges are usually calculated if the book value of the object exceeds 10,000 rubles. – the cost of purchasing an object and the costs of bringing it to working condition, minus refundable taxes, such as VAT. Calculation depreciation charges fixed assets begins from the first month following the month of their acquisition.

Depending on the expected service life (from 1 year to over 30 years), fixed assets are classified into 10 fixed assets. The specific service life of certain equipment, based on classification data, is determined by the enterprise independently.

A distinction is made between depreciation calculation using linear and nonlinear methods. The second method is not used due to its greater complexity, therefore, for the purposes of accounting Only the linear method is used. The nonlinear method can only be used in .

Depreciation is calculated using the linear method using the formula: K = (1/n)*100, where K is monthly depreciation in percent, n – term beneficial use fixed assets in months.

Example: you need depreciation charges for a metal-cutting machine worth 140 thousand rubles, purchased in July. According to the classification of fixed assets, a metal-cutting machine belongs to group 5 with a service life of 7 years 1 month to 10 years inclusive. The company set the useful life to 9 years (9 * 12 = 108 months).

We determine the monthly depreciation rate. It is equal to 0.93% (1/108 * 100).

Thus, monthly depreciation charges for a metal-cutting machine, starting in August, will amount to 1,302 rubles (140,000 * 0.93%).

When calculating non-linear depreciation, the formula K = (2/n)*100 is used.

In this case, in the first month of operation it is calculated from book value equipment, and in all subsequent periods - from the residual value of the equipment, i.e. minus estimated depreciation.

Example: calculating the depreciation of a laptop worth 36,000 rubles purchased in January using the nonlinear method. It belongs to group 3 according to the classification of fixed assets. The service life ranges from 3 years 1 month to 5 years inclusive. The organization has established a useful life of 5 years (60 months).

The depreciation rate will be 3.33% (2 / 60 * 100). In February, depreciation charges will amount to 1,200 rubles (36,000 * 3.33%). In March it will be 1158 rubles. 84 kopecks (36000-1200)*3.33%. In April – 1120 rubles. 25 kopecks (34800-1158.84)*3.33%.

Depreciation in this way until the residual value of the laptop decreases to 8,000 rubles. Then it is written off in equal shares, starting from the month following the month in which the residual value became no more than 8,000 rubles.

Let's say that in October the residual value became equal to 7890 rubles, and there were 6 months left until the end of the useful life. In this case, monthly depreciation charges, starting from November and until fixed assets, will amount to 1315 rubles (7890/6).

Sources:

• how to calculate equipment depreciation

Under wear and tear equipment imply a loss of cost and productivity. It can occur due to many reasons: aging equipment, loss of its competitiveness, etc. On this moment, applying Newest technologies, it is possible to achieve success in the fight against wear and tear, thereby extending the service life equipment, but still this task remains very relevant.

Instructions

Describe and classify equipment. This work is the most complex and time-consuming. It requires time and considerable effort, since it is due to the fact that it is quite difficult to use existing databases, for example, accounting records, since they were compiled according to completely different principles, i.e. there is no description hierarchy, no link to technical locations, etc.

Inspect the equipment "live", although this leads to a time investment. This is necessary, since during reconstruction and modernization its technology system, device, etc. Such changes were not always included in the technical documentation and passport, or they were lost. Thus, in practice it is not enough to use only technological data and passports equipment. The only way to solve this problem is to describe equipment and him overhaul.

Define Hierarchy equipment, i.e. divide it into main, auxiliary, etc. The topmost stage must correspond to the technological objects (elements of the technological chain) that carry out the production of products. Individual units follow equipment, and then the components and assemblies of which they consist.

Determine wear equipment: describe and classify the equipment of the workshop’s technological chain; develop key indicators that characterize the state of the unit’s productive capabilities equipment; determine the weights that are required to calculate the integral wear rate of a unit equipment(determined expert assessment); determine the current values ​​of key indicators and compare them with reference values; carry out wear calculations for the same type equipment (equipment, which produces the same products or technological operations); calculate the wear of the technological chain, where data on actual wear by groups is taken as a basis equipment.

note

It should be noted that the method still has a number of disadvantages: high complexity of implementation and keeping databases up to date by type of equipment, normal functioning tracking systems physical wear and tear on these principles is almost impossible without information system, erroneous conclusions are possible when determining the physical state of various groups of equipment.

Sources:

• Depreciation of equipment

Fixed assets are one of the most important components of a company's property. During operation, they wear out and there is a need for write-off, since the initial cost of fixed assets decreases.

Instructions

As a rule, depreciation is calculated on property worth more than 10 thousand rubles. and above, the period of which is more than a year. In this case, the object is taken into account - the amount of all expenses that the organization incurred for its acquisition, delivery and bringing into working condition (except for VAT and other refundable taxes).

Depreciation is calculated using a linear and non-linear method. In the first case, calculations are made using the formula K=100/n, where K is the depreciation rate ( ), and n is the useful life of the object. For those who use a nonlinear approach, the number 100 in the formula is replaced by 200, i.e. looks like this – K=200/n.

Both methods can be used in tax accounting. Accountants should only use the linear approach because... the second will be much more difficult for them.

For example, let's calculate depreciation for a plastic processing machine. The organization purchased it in January for 135 thousand rubles. According to the classification, such a machine belongs to the fifth group, which provides a useful life from 7 years and one month to 10 years inclusive. The company decided that the equipment would last 8 years (96 months). Depreciation rate in in this case(we use the linear approach) will be equal to 1.04% (K= 100/96=1.04). Do we multiply the cost of the machine by the depreciation rate? 135000*1.04/100=1404 rub. Thus, we get the amount that should be written off every month.

In this case we use a nonlinear method. Then the depreciation rate will be 2.08% (K = 200/96 = 2.08%). In February, the amount of deductions will be 2808 rubles, and in March the cost of the object (13500–2808=132192). Means, deductions in March they will already be calculated from a price of 132,192 rubles. and will amount to 2750.

Sources:

• Calculation of depreciation charges in small businesses (methods)
• calculate the amount of depreciation charges

Property accepted for accounting at an enterprise is subject to... The exception is non-depreciable property, which includes environmental management facilities, construction in progress, current facilities etc. There are several ways to calculate depreciation. Each of them is based on the useful life of the objects.

Instructions

The useful life is determined in accordance with the classification of fixed assets. In it, all property is divided into 10 groups. Each of them has its own useful life, i.e. the period during which the property is capable of generating income for the enterprise and serving the purposes of its activities.

Depreciation can be calculated using the straight-line method. In this case, its annual amount is determined based on the initial cost of the fixed asset and the norm calculated on the basis of its useful life. Let's say an organization acquired a fixed asset worth 100,000 rubles. Its useful life is 5 years, which means the depreciation rate is 20%. That's why annual amount depreciation will be 20,000 rubles. (100,000*20%).

When calculating depreciation using the reducing balance method, its annual amount is determined based on the residual value of the fixed asset at the beginning of the reporting period, the depreciation rate and the acceleration factor. The latter is established by law for each type of property. For example, an enterprise purchased equipment worth 100,000 rubles. Useful life is 5 years. The depreciation rate is 20%, but it will be increased to 40% since the acceleration coefficient is 2. Therefore, for the first year of operation of the equipment it will be 40,000 rubles. In the second year it will be 40% of the residual, i.e. 24,000 rub. (60,000*40%), etc.

Another way to calculate depreciation is by the sum of the number of years of its useful life. In this case, the amount of depreciation for the year is determined based on the original cost of the property and the ratio, the numerator of which will be the number of years remaining until the end of the asset’s life, and the denominator will be the sum of the numbers of years. For example, an enterprise purchased property worth 100,000 rubles. Its useful life is 5 years. The sum of the numbers of years will be 15 (5+4+3+2+1). Accordingly, for the first year, depreciation will be 33,333.33 rubles. (100,000*5/15), in the second year 26,666.67 rubles. (100,000*4/15), etc.

When calculating depreciation in proportion to the volume of products produced, the accrual is carried out based on natural indicators and the ratio of the estimated volume of products produced over the useful life. For example, an enterprise purchased a car worth 200,000 rubles. Estimated mileage over the entire useful life period is 500 thousand km. In the first year the car traveled 10 thousand km. Consequently, the annual amount of depreciation will be 4,000 rubles. (10/500*200,000).

Accelerated depreciation is a method in which the value of fixed assets is transferred at a faster rate than traditional ways depreciation charges due to artificially reducing the useful life of funds and increasing the rate of deductions.

Instructions

The use of such depreciation makes it possible to accelerate the write-off of the value of property to the cost of production, resulting in the taxable profit of the enterprise. The advantages of this method of calculating depreciation include rapid reimbursement of most of the costs in a shorter period of time. However, the use of this method leads to an unreasonable increase in the cost of production, and, consequently, the selling price.

IN Russian practice In accounting, accelerated depreciation is not widely used. In relation to fixed assets that operate in aggressive environments or extended shift, a special coefficient can be applied to depreciation, but not higher than 2, i.e. depreciation can be increased by 2 times. If the property belongs to the taxpayer on the basis of , then he has the right to apply a special coefficient, but not more than 3. But at the same time, for depreciable property that belongs to the first, second or third, if depreciation on it is calculated using the method this rule does not apply.

Straight-line depreciation method implies writing off the cost of a fixed asset in equal proportional parts throughout the entire period of its use.

Note that depreciation is a gradual transfer of costs incurred for the purchase or construction of fixed assets to cost finished products, goods, works or services. In other words, with its help, funds that were spent on the construction or purchase of property are compensated.

Depreciation deductions are made during the actual operation of the property, starting with the placement of a fixed asset item on the company’s balance sheet in connection with the commissioning of this facility and ending with the deregistration of the property.

Methods for calculating depreciation

There are four methods for calculating depreciation. One of these methods is linear, the rest of the methods are nonlinear methods. Note that due to its ease of application, the linear method is the most widely used method in practice.

Advantages and disadvantages of the linear method

The main advantages of the linear depreciation method:

Easy to calculate. The calculation of the amount of deductions needs to be made only once at the beginning of the operation of the property. The amount received will be the same throughout the entire service life.

Accurate recording of property write-offs. Depreciation deductions occur for each specific object (in contrast to non-linear methods, where depreciation is calculated on the residual value of all objects in the depreciation group).

Uniform transfer of costs to production costs. With non-linear methods, depreciation charges in the initial period are greater than in the subsequent period (write-off occurs in descending order).

Another advantage is that the legislation provides for the possibility of using this method both in accounting and tax accounting, which avoids the occurrence of differences under PBU 18/02.

The linear method is convenient to use in cases where it is planned that the object will generate the same profit throughout the entire period of its use.

The main disadvantages of the linear method:

The method is not advisable to use for equipment subject to rapid obsolescence, since the proportional write-off of its cost does not ensure the proper concentration of resources necessary for its replacement. Manufacturing equipment is characterized by a decrease in productivity as the number of years of operation increases. As a result, it will require additional costs for maintenance and repairs due to breakdowns and failures. Meanwhile, depreciation will be written off evenly, in the same amounts as at the beginning of operation, since the linear method does not provide otherwise. The total amount of property tax over the entire life of the property to which the linear method is applied will be higher than with non-linear methods. For enterprises planning to quickly update production assets, it will be more convenient to use nonlinear methods.

Linear depreciation method in accounting

Any company has the right to independently choose the method of writing off depreciation charges. According to current legislation, fixed assets are divided into ten depreciation groups depending on the time period of their operation.

In this case, the straight-line depreciation method must be applied to buildings, structures and transmission devices belonging to three groups, namely:

VIII group – objects with a service life of 20-25 years;

Group IX – objects with a service life of 25-30 years;

Group X – objects with a service life of more than 30 years.

For other objects, you can use any method of depreciation at the organization’s choice, which must be recorded in the order accounting policy.

Note that the straight-line depreciation method can be used both for new property and for objects that were previously in use (operation).

Linear method of calculating depreciation in tax accounting

According to Art. 259 Tax Code for the purposes tax accounting When writing off depreciation, taxpayers can use one of the proposed methods - linear or nonlinear.

If the linear depreciation method is used, the amounts of deductions are determined monthly and for each object separately (clause 2 of Article 259).

The method for calculating depreciation amounts must be fixed in the company’s working accounting policy. At the same time, you need to remember that according to the property, out of 8-10 grams. (structures, buildings, intangible assets, transmission devices) it is allowed to choose only the linear depreciation method. Note that established by the organization The method of calculating depreciation in tax accounting can be changed, but only from the beginning of the next tax year. At the same time, you can change the non-linear method to the linear depreciation method once every 5 years (clause 1 of Article 259).

How to calculate depreciation of fixed assets using the straight-line method

To determine the amount of monthly depreciation deductions using a linear method, it is necessary to have data on the initial cost of the object, establish and calculate the depreciation rate.

1. Initial cost object

The initial cost of an object is calculated by adding up all the costs of its acquisition or construction.

2. Useful life (operational period)

The useful life (operational period) is established by studying the list (classification) of fixed assets, which is divided into.

If the object is not indicated in the list, then its service life is assigned by the organization depending on:

predicted time of use;

expected physical wear and tear;

expected operating conditions.

3. Formula for depreciation rate

Annual norm depreciation is calculated using the formula:

K = (1: n)* 100%,

where K is the annual depreciation rate;

n – service life in years.

If you need to find out the monthly depreciation rate, then the result is divided by 12 (the number of months in a year).

4. The formula for calculating depreciation using the linear method is as follows:

A = PS*K/12,

where A is the amount of monthly depreciation charges;

PS – primary cost of property;

K – depreciation rate, calculated according to the formula in paragraph 3.

Based on these formulas, it becomes clear that the main difference of this method is the uniform transfer of the value of property to the company’s costs.

Thus, it is advisable to use the linear method of calculating depreciation if economic activity It is stable, brings even profit and does not require quick write-off of fixed assets.

Linear calculation is not suitable for calculating wear on quickly worn-out objects, with high intensity of production processes, as well as with premature obsolescence of property.

If new production is being developed, it is recommended to slow down the write-off of wear and tear; and in cases where the organization does not lack cash and can update obsolete assets in a timely manner, the optimal option would be accelerated depreciation with subsequent replacement of written-off equipment, machinery, tools, etc.

Example. Straight-line depreciation method

The organization purchased passenger vehicles for RUB 400,000. excluding VAT.

According to the classification rules, the car is included in 3 gr.

The useful life is set at 48 months.

To calculate monthly/annual depreciation amounts, you need to determine the annual depreciation rate and then the depreciation amount.

Annual depreciation rate = 1/4 = 25%;

monthly depreciation rate using the straight-line method, expressed as a percentage = 1/48 = 2.083%.

Monthly depreciation = 400,000 rubles. x 2.083% = 8332 rub.

Annual depreciation = 400,000 rubles. x 25% = 100,000 rub.

If the initial cost of the fixed asset and the useful life in tax accounting are established similar, the organization will recognize a monthly expense in the same amount when calculating the income tax base.

Postings for calculating depreciation using the straight-line method

When calculating depreciation, you should do it monthly typical wiring depending on where the main asset or intangible asset is used. The accounts used depend not only on the type of depreciable property (for loan 02 - for fixed assets, and 05 - intangible assets), but also on the type of its use. For example, depreciation of industrial objects is reflected, as a rule, in the debit of account 20, and trade organizations Depreciation is usually accrued on the debit of account 44. The attribution of depreciation to expenses in accounting is reflected by the following entries:

Account debit Account credit – reflects the write-off of depreciation of an object for the main production.

Account debit Account credit – reflects the write-off of depreciation of an auxiliary production facility.

Account debit Account credit – reflects the write-off of depreciation of an object for general production purposes.

Debit of the account Credit of the account - reflects the write-off of depreciation of a general purpose object.

Account debit Account credit – reflects the write-off of depreciation of the trading company object.

Account debit Account credit – reflects the write-off of depreciation for an object leased.

Account debit ( , , , ) Account credit – reflects the write-off of depreciation on intangible assets.

Procedure for calculating depreciation

When calculating depreciation evenly, they are guided by general rules products of depreciation charges, namely:

Depreciation should be calculated from the 1st day of the month following the month the property was put into operation;

depreciation deductions must be made monthly and these expenses must be taken into account in the period in which they are incurred;

grounds for suspending depreciation deductions are considered to be conservation of an object for a period of 3 months or its long-term repair (more than one year). In this case, depreciation charges begin again immediately after this property is returned to operation;

depreciation deductions stop on the 1st day of the month following the month the property is written off the balance sheet.

Depreciation of used property

Organizations often purchase used fixed assets. The mechanism for calculating depreciation using the straight-line method for such objects will be the same as for new property. The only difference for used fixed assets is a special calculation of their useful life. In order to determine it, it is necessary from the service life established previous owner, subtract the number of years (months) of its actual use.

1. Straight accrual method (linear) assumes that the functional utility of an asset depends on the time of its use and does not change throughout its useful life, i.e. A constant amount of depreciation is charged over the entire useful life of the asset.

With this method, monthly depreciation deductions are made in the same amounts throughout the entire useful life of fixed assets.

When applying the linear method, the amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its original (replacement) cost and the depreciation rate determined for this object.

When applying the linear method, the depreciation rate for each item of depreciable property is determined by the formula:

K = (1/n) x 100%,

where K is the depreciation rate as a percentage of the original (replacement) cost of the depreciable property;

n is the useful life of a given depreciable property item, expressed in months (years).

Example. An object worth 120 thousand was purchased. rub. with a useful life of 5 years. The annual depreciation rate is (1/5)x100%=20%.

The annual amount of depreciation charges will be:

120,000 x 20%: 100% = 24,000 (rub.)

2. Reducing balance method. With this method, the annual amount of depreciation charges is determined by the residual value of the fixed asset item at the beginning of the reporting year and depreciation rates calculated based on the useful life of this item and the acceleration factor established in accordance with the legislation of the Russian Federation. For movable property that constitutes the object of financial leasing and is classified as the active part of the operating system, in accordance with the terms of the leasing agreement, the acceleration factor cannot be higher than 3. Example. P The initial cost of the object is 100,000 rubles; useful service life - 5 years; annual depreciation rate - 20%; increasing factor - 2.

Depreciation calculation:

1st year: 100,000 x 40% (20 x 2) = 40,000 rub. (residual value - 60,000 rubles);

2nd year: 60,000 x 40% = 24,000 rub. (residual value -36,000 rub.);

3rd year: 36,000 x 40% = 14,400 rubles. (residual value -21,600 rub.);

4th year: 21600 x 40% = 8640 rubles. (residual value -12960 rub.);

5th year: 12960 x 40% = 5184 rubles. (residual value -7776 rub.).

After depreciation has been calculated for the last year, the fixed asset retains a residual value that is different from zero (in this example, RUB 7,776). Typically, this residual value corresponds to the price of the possible capitalization of materials remaining after the liquidation and write-off of fixed assets.

3. Depreciation method based on the sum of the numbers of years of useful life. This method is also accelerated and allows depreciation payments to be made in the first years of operation in significantly larger amounts than in subsequent years. This method is used for fixed assets, the value of which decreases depending on their useful life; obsolescence sets in quickly; the cost of restoring an object increases with increasing service life. This method is advisable to use when calculating depreciation on computer equipment and communications equipment; machinery and equipment of small and newly formed organizations whose load on fixed assets falls on the first years of operation.

When writing off the cost by the sum of the number of years of its useful life, the annual amount of depreciation charges is determined based on the original cost of the fixed asset and the annual ratio, where the numerator is the number of years remaining until the end of the service life of the object, and the denominator is the sum of the number of years of the service life of the object.

Example. An item of fixed assets was purchased at a cost of 350 thousand rubles, with a useful life of 6 years. The sum of the numbers of years of service life is 21 years (1+2+3+4+5+6). In the first year of operation of the specified object, depreciation may be charged in the amount of 6/21 or 28.05%, which will be approximately 98.18 thousand rubles; in the second year – 5/21 or 23.8% (83.3 thousand rubles); in the third year - 4/21 or 19.09% (66.82 thousand rubles), etc.

4. Method of calculating depreciation depending on the volume of production or work(proportional to production volume). In this case, the annual amount of depreciation is determined by multiplying the percentage calculated when registering a given object as the ratio of its initial cost to the expected volume of output of products or work over its useful life by the indicator of the actual volume of production or work performed for a given reporting period.

Example. The cost of the car is 65,000 rubles, the estimated mileage of the car is 400,000 km. In the reporting period, the car's mileage was 8,000 km, the amount of depreciation for this period will be 1,300 rubles (8,000 km x (65,000 rubles: 400,000 km)). The amount of depreciation for the entire useful life of the fixed asset is 65,000 rubles (400,000 km x 65,000 rubles: 400,000 km).

The main source of covering costs associated with the renewal of fixed assets are the enterprises' own funds. They accumulate over the entire service life of fixed assets in the form of depreciation charges.

Depreciation– the process of gradually transferring the cost of OPF as wear and tear to manufactured products (in the form depreciation charges), and the accumulation of financial resources for the purpose of subsequent reproduction of fixed assets. Consequently, the economic essence of depreciation is that it is the monetary expression of the physical and moral wear and tear of fixed assets. The amount of depreciation depends on the cost of fixed assets, the time of their operation, and the costs of modernization.

Sinking fund– a special monetary reserve intended for the reproduction of fixed assets. He is financial resource for capital investments. The depreciation fund is intended for the simple reproduction of fixed assets, for replacing worn-out assets with new copies of equal value. However, in conditions of high rates of scientific and technological progress, depreciation serves as a source of expanded reproduction of fixed assets.

A significant role in the depreciation system is played by methods of its calculation. They actively influence the volume of the depreciation fund, the degree of concentration of resources in different periods of operation of fixed assets, and the amount of deductions included in the cost of production. In the practice of calculating depreciation, the following are used:

proportional methods ;

accelerated depreciation methods (regressive);

slow depreciation methods (progressive).

Proportional depreciation methods are characterized by the fact that annually, throughout the entire period of operation, depreciation charges are calculated at the same rate based on the original cost of fixed assets. These methods include: straight-line and depreciation depending on the work performed.

Advantages of proportional methods:

uniformity of contributions to the depreciation fund,

stability and proportionality in attributing depreciation to the cost of production,

simplicity and high accuracy of calculations.

Along with the positive aspects, proportional methods also have disadvantages:

they do not always ensure a complete transfer of the value of fixed assets to the manufactured product; “under-depreciation” of the means of labor is formed, which represents a direct loss of value, a loss;

uniform depreciation does not provide the concentration of resources necessary for the rapid replacement of equipment subject to the active influence of obsolescence.

In world practice, numerous accelerated depreciation methods. The main ones are: the declining balance method and the cumulative method, or the “sum of numbers” method.

With accelerated depreciation, the bulk of the charges are concentrated in the first years of operation of fixed assets, the depreciation period is shortened, and financial conditions are created for the accelerated replacement of equipment. The underlying premise for using these methods is that many types of capital goods operate more efficiently while they are new (that is, in the first years of their operation) and have higher productivity capabilities. This meets the matching rule, which is that most depreciation is written off at the beginning of an asset's life (rather than at the end) if its usefulness and productive capacity are significantly greater in the early years than in subsequent years. Accelerated methods are also explained by the fact that, due to the improvement of technology, many types of equipment quickly lose their value (become morally obsolete). Thus, it seems more appropriate to write off more depreciation in the current accounting period than in the future. Another argument in favor of accelerated methods is that repair costs tend to be greater at the end of the service life than at the beginning. This leads to total amount repair costs and depreciation charges remain virtually constant for a number of years. As a result, the utility of fixed asset items remains the same over many years.

Accelerated depreciation methods are especially valuable in conditions of inflation, as they allow you to quickly write off the costs of acquiring fixed assets as expenses, as a result of which the amount of depreciation savings is formed in a period with greater purchasing power of the monetary unit.

However, this method does not guarantee a complete write-off of the cost of capital. The annual depreciation charge is reduced, and depreciation is spread over many years.

Progressivemethods depreciation is used much less frequently than regressive ones. These methods enable the enterprise to postpone the write-off of the main part of the costs of fixed assets to a later period and receive a significant profit along with large capital investments.

Developing a depreciation policy is a painstaking and creative undertaking. Basic principles of its development:

1) compliance of the depreciation policy with the strategic objectives of the enterprise;

2) taking into account the financial policy of the enterprise;

3) taking into account the influence of scientific and technological progress on the specifics of production and, accordingly, the degree of depreciation of fixed assets;

4) taking into account inflation rates;

5) taking into account the time horizon.

In the Russian Federation in accordance with PBU 6/01 “Accounting for fixed assets” depreciation of fixed assets is calculated in one of the following ways: linear method, as well as reducing balance methods, write-off of cost by the sum of the numbers of years of useful life, write-off of cost in proportion to the volume of production (work).

With the linear method- based on the initial (replacement) cost of an item of fixed assets and the depreciation rate (annual), calculated based on the useful life of this item:

A YEAR = OF FIRST N A; (13)

where A YEAR is annual depreciation charges;

N A – depreciation rate (in% per year);

T NORM – standard service life (depreciation period), years.

With the reducing balance method- based on the residual value of an item of fixed assets and the depreciation rate (annual), calculated based on the useful life of this item and the coefficient k not higher than 3, established by the organization:

A YEAR = OF OST N A; (15)

; (16)

OF OST = OF FIRST - I, (17)

where I is the accumulated depreciation for the period.

With the method of writing off cost based on the sum of the numbers of years of useful life- based on the initial (replacement) cost of an object of fixed assets (OF PERV) and the depreciation rate, which is a ratio in the numerator of which is the number of years remaining until the end of the useful life of the object (T NORM + 1 - i), and in the denominator - sum of natural numbers of years of useful life of an object (1 +…+ m):

, (18)

where i is the ordinal year of service life (1, 2, 3, . . ., i);

m is the service life in years.

For example, with T H = 10 years, the conditional number of years (1+m) is equal to:

T USL = 1 + 2 + ... + 9 + 10 = 55 condition. years.

T USL = T N ∙ (T N +1) / 2. (19)

In the first year, the depreciation rate is:

In the second year:

For the tenth year:

The cumulative method provides full refund the cost of depreciable means of labor by the end of their regulatory period services. At the same time, the main share of depreciation charges falls on the first years of service. This method is widely used in industries with high rates of obsolescence of fixed production assets.

With the method of writing off the cost in proportion to the volume of products (works) depreciation charges are calculated based on the natural indicator of the volume of production (work) in the reporting period (Q YEAR) and the ratio of the initial cost of the fixed asset item (OF SR) and the estimated volume of production (work) for the entire useful life of the fixed asset item (Q NORM) .

, (20)

where Q YEAR – annual volume of work (for transport – annual mileage);

Q NORM – standard volume of work for the entire service life of the fixed asset.

Currently in the Russian Federation there is the following procedure for calculating depreciation (Tax Code of the Russian Federation, Art. 256 - 259).

Depreciable property property, results of intellectual activity and other objects of intellectual property are recognized that are used to generate income and the cost of which is repaid by depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 40,000 rubles. (Article 256 of the Tax Code of the Russian Federation)

Not subject to depreciation land and other natural resources (water, subsoil and other natural resources), as well as inventories, goods, unfinished capital construction projects, securities, financial instruments forward transactions (including forwards, futures contracts, options contracts).

The following types of depreciable property are not subject to depreciation:

1) property of budgetary organizations, with the exception of property acquired in connection with the implementation of entrepreneurial activities and used to carry out such activities;

2) property of non-profit organizations received as earmarked proceeds or acquired at the expense of earmarked proceeds and used to carry out non-commercial activities;

3) property acquired (created) using budget funds for targeted financing. This norm does not apply to property received by the taxpayer during privatization;

4) external improvement facilities (forestry facilities, road facilities, the construction of which was carried out with the involvement of sources of budgetary or other similar targeted funding, specialized navigation facilities) and other similar facilities;

5) purchased publications (books, brochures and other similar objects), works of art. In this case, the cost of purchased publications and other similar objects, with the exception of works of art, is included in other expenses associated with production and sales in full at the time of acquisition of these objects, etc.

From the composition of depreciable property fixed assets are excluded:

transferred (received) under contracts for free use;

transferred by decision of the organization’s management to conservation for a period of more than 3 months;

which, by decision of the management of the organization, are undergoing reconstruction and modernization for a period of more than 12 months.

When an object of fixed assets is re-mothballed, depreciation on it is accrued in the order that was in effect before the moment of its mothballing, and the useful life is extended for the period that the object of fixed assets is in mothballing.

An enterprise has the right to increase the useful life of an object of fixed assets after the date of its commissioning if, after reconstruction, modernization or technical re-equipment of such an object, an increase in its useful life occurs. In this case, an increase in the useful life of fixed assets can be carried out within the time limits established for the depreciation group in which such fixed assets were previously included.

Depreciable property is distributed by depreciation groups in accordance with its useful life. The useful life is the period during which an item of fixed assets or an item of intangible assets serves to fulfill the goals of the taxpayer's activities. The useful life is determined independently on the date of commissioning of this depreciable property in accordance with the provisions of Art. 258 and taking into account the classification of fixed assets approved by the Government of the Russian Federation.

Depreciable property is combined into the following depreciation groups:

Table 2.1 – Depreciation groups

	Term of use
	from 1 year to 2 years inclusive
	over 2 years up to 3 years inclusive
	over 3 years up to 5 years inclusive
	over 5 years up to 7 years inclusive
	over 7 years up to 10 years inclusive
	over 10 years up to 15 years inclusive
	over 15 years up to 20 years inclusive
	over 20 years up to 25 years inclusive
	over 25 years up to 30 years inclusive
	over 30 years

Taxpayers have the right to choose one of the following methods for calculating depreciation (Article 259):

1) linear method;

2) nonlinear method.

The method of calculating depreciation is established by the taxpayer independently in relation to all objects of depreciable property and is reflected in the accounting policy. Changing the depreciation calculation method is allowed from the beginning of the next tax period. In this case, the taxpayer has the right to switch from the non-linear method to the linear method of calculating depreciation no more than once every five years.

The amount of depreciation for tax purposes is determined by taxpayers on a monthly basis. Depreciation is calculated separately for each depreciation group (subgroup) when using the non-linear depreciation method or separately for each item of depreciable property when using the linear depreciation method.

The straight-line method of calculating depreciation is necessarily applied to buildings, structures, transmission devices, and intangible assets included in 8-10 depreciation groups.

In relation to other items of depreciable property, any method of calculating depreciation established by the taxpayer in the accounting policy is applied.

Accrual of depreciation for depreciable property objects begins on the 1st day of the month following the month in which this object was put into operation.

The procedure for calculating depreciation amounts when using the linear depreciation method

The amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its original (replacement) cost and the depreciation rate determined for this object.

A MES = OF FIRST N A; (21)

, (22)

where A MEC is depreciation for the month;

N A – depreciation rate (in% per month);

n is the useful life of the depreciable property, expressed in months.

Depreciation accrual stops on the 1st day of the month following the month when the cost of the depreciable property was completely written off or when this object has been removed from the taxpayer’s depreciable property for any reason.

The procedure for calculating depreciation amounts when applying the non-linear depreciation method

On the 1st day of the tax period, from the beginning of which the use of the non-linear depreciation method is established, for each depreciation group (subgroup) a total balance is determined, which is calculated as the total cost of all depreciable property items assigned to this depreciation group (subgroup). In the future, the total balance of each depreciation group (subgroup) is determined on the 1st day of the month, for which the amount of accrued depreciation is determined, in the manner established by this article.

As depreciable property objects are put into operation, the initial cost of such objects increases the total balance of the corresponding depreciation group (subgroup). In this case, the initial cost of such objects is included in the total balance of the corresponding depreciation group (subgroup) from the 1st day of the month following the month when they were put into operation.

With the non-linear method, the amount of depreciation accrued for one month for each depreciation group (subgroup) is determined based on the product of the total balance of the corresponding depreciation group (subgroup) at the beginning of the month and the depreciation rates established by Art. 259.2 Tax Code of the Russian Federation:

, (23)

where A is the amount of depreciation accrued for one month for the corresponding depreciation group;

OF BAL - total balance of the corresponding depreciation group (subgroup);

N A - depreciation rate for the corresponding depreciation group (subgroup).

In order to apply the non-linear depreciation method, the depreciation rates presented in Table 2.2 are applied.

Table 2.2 – Depreciation rates for the non-linear method

Depreciation group	Depreciation rate (monthly)

The total balance of each depreciation group (subgroup) is reduced monthly by the amount of depreciation accrued for this group (subgroup).

The residual value of depreciable property, for which depreciation is calculated using the non-linear method, is determined by the formula:

OF OST =
, (24)

n - the number of full months that have passed since the date of inclusion of the specified objects in the corresponding depreciation group (subgroup);

N A - the depreciation rate (including taking into account the increasing (decreasing) coefficient) applied to the corresponding depreciation group (subgroup).

When depreciable property items are disposed of, the total balance of the corresponding depreciation group (subgroup) is reduced by the residual value of such items.

If, as a result of the disposal of depreciable property, the total balance of the corresponding depreciation group (subgroup) was reduced until the total balance reached zero, such depreciation group (subgroup) is liquidated.

If the total balance of a depreciation group (subgroup) becomes less than 20,000 rubles, in the month following the month when the specified value was reached, if during this time the total balance of the corresponding depreciation group (subgroup) did not increase as a result of the commissioning of depreciable objects property, the taxpayer has the right to liquidate the specified group (subgroup), and the value of the total balance is attributed to non-operating expenses of the current period.

Application of increasing (decreasing) coefficients to the depreciation rate

Taxpayers have the right to apply a special coefficient to the basic depreciation rate, but not higher than 2:

1) in relation to depreciable fixed assets used to work in an aggressive environment and (or) extended shifts. An aggressive environment 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. Working in an aggressive environment also equates to the presence of fixed assets in contact with an explosive, fire-hazardous, toxic or other aggressive technological environment, which can serve as the cause (source) of initiating an emergency.

When applying the non-linear depreciation method, the specified special coefficient does not apply to fixed assets belonging to the first - third depreciation groups;

2) in relation to taxpayers’ own depreciable fixed assets - agricultural organizations of industrial type (poultry farms, livestock complexes, fur-bearing state farms, greenhouse plants);

3) in relation to their own depreciable fixed assets of taxpayers - organizations that have the status of a resident of an industrial-production special economic zone or a tourist-recreational special economic zone.

2. Taxpayers have the right to apply a special coefficient to the basic depreciation rate, but not higher than 3:

1) in relation to depreciable fixed assets that are the subject of a financial lease agreement (leasing agreement). The specified special coefficient does not apply to fixed assets belonging to the first - third depreciation groups;

2) in relation to depreciable fixed assets used only for scientific and technical activities.

The linear method is the most popular and convenient for calculating depreciation of fixed assets. We suggest calculating the amount of deductions using the presented calculator.

To make the calculation, it is enough to indicate the initial cost of the fixed asset and its useful life. Calculations are carried out automatically online.

Linear method used in both accounting and tax accounting. It is characterized by a uniform write-off of the cost of the operating system during the entire service period.

This method convenient to use for fixed assets with long term beneficial use, as well as for OS objects that slowly lose their operational properties during use.

To calculate depreciation using the straight-line method, you should indicate your choice in your accounting policy. For accounting purposes, the method must be applied to a group of homogeneous assets, for tax purposes - for all existing fixed assets.

For the calculator to carry out online calculations depreciation charges, just fill out two form fields.

Instructions for use

This parameter is calculated at the time the equipment is accepted for accounting and represents the sum of all acquisition costs. At its original cost, the asset is accounted for in account 01. In the calculator this indicator is paid in rubles.

Step 2. Enter months in the right field.

In tax accounting, SPI is set in accordance with depreciation group, which includes the main product.

In accounting - you can install it yourself, focusing on the specifics of the application, operating conditions, and planned service life. It is possible to assume the same useful life period in accounting as in tax accounting.

In the form online calculator and SPI should be entered in months.

After filling in two fields, automatic online calculation depreciation, as well as related parameters.

As a result of the calculation using the calculator, you can see:

• the amount of annual depreciation charges using the linear method of writing off fixed assets;
• the amount of monthly charges;
• annual and monthly depreciation rate.

Formulas for calculation using the straight-line method

The online calculator uses the following calculation formulas:

For accounting purposes:

Annual norm= 100% / SPI in years,

Monthly norm= Annual norm / 12 months,

Annual depreciation= Initial cost * Annual rate as a percentage,

Monthly depreciation i = Annual A. / 12 months.

For tax accounting purposes:

Monthly norm= 100% / SPI in months,

Monthly depreciation= Initial cost * Monthly rate.

Example

Initial data:

An office desk has been accepted for accounting, the amount of all expenses excluding VAT is 250,000 rubles, the fixed asset is accounted for at this cost.

The period of use is set at 5 years (60 months).

The accounting policy specifies a linear method of writing off fixed assets.

The following values ​​should be entered into the online calculator:

• in the left field - 250,000;
• in the right field - 60.

Calculation result: