It is impossible to imagine the production process without fixed assets (Fixed Assets). Ensuring the creation of a product, they wear out, that is, they are depreciated, contributing part of their price to the cost of the released product. These amounts, accrued monthly in equal installments, are combined under the term “depreciation”, and the rate of deductions established by the state is defined as the “depreciation rate”.

Depreciation rate– a value calculated as a percentage of the price of a fixed asset operated by the enterprise. The cost of any product produced by a company always includes a share of depreciation of fixed assets. We will learn how to determine the depreciation rate and make the necessary calculations from this article.

Depreciation rate of fixed assets: concept and structure

300,000 rub. / 20 years = 15,000 rub.

The depreciation rate as a percentage will be equal to:

15,000 rub. / 300,000 rub. × 100% = 5%.

The depreciation rate is established depending on the depreciation calculation methodology adopted by the company. There are four possible accounting methods:

• linear, when deductions are made in equal shares over the full life of the object (as in the presented example);
• declining balance method, in which deductions are calculated by the ratio of the depreciation rate to its residual (rather than original) value for each reporting year. Continuing the example, let's calculate the amount of depreciation for the next year. If in the 1st year of operation 5% of 300,000 rubles amounted to 15,000 rubles, then in the 2nd calculation it will be as follows: 5% of 285,000 rubles. (300,000 – 15,000), i.e. 14,250 rubles. In this case, the depreciation rate has not changed, but the amount of depreciation has decreased. When using accelerated depreciation, its rate for the year can be calculated using the formula % = K / SPI, where K– increasing coefficient adopted in the company. It cannot be higher than 3;
• method of writing off the cost according to the aggregate SPI. When using this method, the calculation does not involve calculating the depreciation rate. However, understanding by it the share of the cost of the fixed asset recognized as the annual depreciation rate, the calculation formula may look like this: N = CHL / ∑CHL, where CHL is the number of years remaining until the end of the SPI of the OS object, and ∑CHL is the sum of the number of years of the SPI. In our example, the calculation will be like this:
  • -in the 1st year % = 20 years / (1 + 2 + 3 + 4 + 5 + 6 + 7 + 8 + 9 + 10 + 11 + 12 + 13 + 14 + 15 + 16 + 17 + 18 + 19 + 20) = 9.5%.
  • Depreciation rate (NA) = 9.5% x RUB 300,000. = 28,500 rub.;
  • - in the 2nd year % = 19 years / 210 = 9%
  • NA = 9% x 30,000 = 27,000 rub. etc.;
  • When applying this method, the depreciation rate will decrease, as will the amount of wear and tear.
• method of writing off cost in proportion to quantity products sold. With this method, the annual rate is not calculated, since the amount of depreciation is calculated from the natural indicator of the volume of production for the billing period.

When calculating depreciation rates for tax purposes, only two methods will be used - linear and nonlinear. Linear is the most popular and is used in 70% operating companies. It is considered simple, concise and precise.

Average depreciation rate

Calculation of the average annual rate - important point in planning the amount of depreciation, since this indicator affects the final financial results. The initial parameters required for calculating the average rate of depreciation are:

• Cost of fixed assets at the beginning of the period;
• Annual and future payments for the commissioning of the PF;
• Information on the planned disposal of property.

The average annual depreciation rate for the reporting period is determined by the formula:

• N a =∑A o /OF avg,
  • where N a is the depreciation rate in%;
  • ∑А о – the amount of fixed assets depreciation, calculated in reporting period, in rubles;
  • OF Wed – average annual cost OS in rub.

ON APPROVAL OF ANNUAL DEPRECIATION RATES FOR FIXED ASSETS (ASSETS) OF PUBLIC INSTITUTIONS

In accordance with the Implementation Action Plan State program development and improvement of accounting and auditing in the Republic of Kazakhstan for 1998-2000, approved by Decree of the Government of the Republic of Kazakhstan dated August 26, 1998 N 800, the Government of the Republic of Kazakhstan decides:

1. Approve the attached Annual norms depreciation on fixed assets (assets) government agencies.

2. The Ministry of Finance of the Republic of Kazakhstan shall develop and approve Rules on the procedure for determining and reflecting in accounting the depreciation of fixed assets (assets) of state institutions.

3. This resolution comes into force from the date of signing.

Prime Minister

ANNUAL DEPRECIATION RATES for fixed assets (assets) of government institutions

Types and groups of fixed assets (assets)	Wear rate code	Annual depreciation rate (in % of original cost)
I. Buildings Buildings for industrial and economic purposes Residential buildings	010 0101 0102
II. Structures (water pumping stations, stadiums, swimming pools, roads, bridges, monuments, fences of parks, squares and public gardens, boreholes, adits and others)	011
III. Transmission devices Power transmission and communication devices Transmissions and pipelines	012 0121 0122	4 5
IV. Machinery and equipment Power machines and equipment Working machines and equipment Measuring instruments Regulating instruments and devices Laboratory equipment Computer equipment Medical equipment Office equipment Other machines and equipment	013 0131 0132 0133 0134 0135 0136 0137 0138 0139	10 12 20 20 10 25 10 10 15
V. Intangible assets (licenses, property rights, brokerage places, goodwill, software, organizational expenses and others	014 0141	10
VI. Vehicles Rolling stock of railway, water, road transport Rolling stock of air transport Horse-drawn transport Industrial transport Sports transport	015 0151 0152 0153 0154 0155	15 15 15 20 23
VII. Tools, production and household equipment Tools Industrial equipment and accessories Household equipment Other industrial and household equipment	016 0161 0162 0163 0164	30 10 15 10
VIII. Draft cattle Draft cattle	017 0171	12
IX. Other assets Perennial plantings Capital costs for land improvement Documentation on standard design Programs on technical media, educational films, magnetic disks, cassettes and others	019 0191 0192 0193	8 12 10

"Tax Bulletin", N 4, 2004

Currently on site Russian Federation Annual depreciation rates for fixed assets apply budgetary institutions and organizations approved on June 28, 1974 by the State Planning Committee of the USSR, the Ministry of Finance of the USSR, the State Construction Committee of the USSR and the Central Statistical Office of the USSR in accordance with Resolution of the Council of Ministers of the USSR dated November 11, 1973 N 824 “On the results of the revaluation of fixed assets of institutions and organizations consisting of state budget" (hereinafter - Annual wear rates).

Over the past time, significant changes have occurred in the composition of fixed assets of budgetary institutions, caused by the emergence of new machines and equipment (personal computers, copiers, faxes, etc.), as well as re-equipment and major repairs buildings and structures of the public sector (heating, security and fire extinguishing systems). At the same time, entire classes of machines and equipment that existed in the 70s of the last century (punchers, tabulators, mini-computers, etc.) have disappeared from the fixed assets of budgetary institutions.

It should be noted that the current annual depreciation rates were formed based on the specific characteristics of fixed assets, which does not correspond to modern international standards of financial and financial statements. In addition, Annual Depreciation Rates are not related to All-Russian classifier fixed assets OK 013-94 (OKOF), approved by Decree of the State Standard of Russia on December 26, 1994 N 359, which contradicts the existing principles of classification.

As a result, the use of Annual Depreciation Rates leads to significant distortions in the accounting and statistical reporting, which does not allow us to objectively display the state and reproduction of fixed assets of budgetary institutions and, accordingly, to reasonably plan the allocation financial resources from budgets of all levels for their replacement and major repairs.

In this regard, a project is currently being developed at the initiative of the Ministry of Economic Development of Russia and the Ministry of Finance of Russia normative document, which provides for the transition to new rates of depreciation of fixed assets of budgetary institutions, formed according to the deadlines beneficial use.

As is known, the Decree of the Government of the Russian Federation dated January 1, 2002 N 1 approved the Classification of fixed assets included in depreciation groups(hereinafter - Classification of fixed assets), used for tax purposes.

According to clause 1 of the above-mentioned Resolution of the Government of the Russian Federation, the Classification of fixed assets is recommended for use for accounting purposes, that is, it can also be used to calculate depreciation in budgetary institutions, but subject to a number of individual restrictions and additions. Therefore, the basis for the developed system of codification and determination of the useful life of fixed assets of budgetary institutions is based on the same principles as when developing the Classification of fixed assets.

The proposed system for forming groups of fixed assets of budgetary institutions is focused on OKOF, which is compatible, firstly, with international standards, and secondly, with the All-Russian Classifier of Species economic activity, products and services OK 004-93 (OKDP), approved by Decree of the State Standard of Russia dated 08/06/1993 N 17. Today OKOF is the only classifier that allows you to identify the species composition of fixed assets, which is important for accounting purposes.

The main guideline in determining the useful life of specific types of fixed assets provided for by the OKOF was depreciation rates established in accordance with the Unified standards of depreciation charges for the complete restoration of fixed assets of the national economy of the USSR, approved by Resolution of the USSR Council of Ministers of October 22, 1990 N 1072. However, in the majority cases, these standards were clarified on the basis of world practice by analyzing the timing of depreciation write-offs different types equipment adopted in other countries. Finally, the opinions of experts regarding the need to reduce the time limits for writing off certain types of fixed assets were taken into account.

The proposed enlarged grouping of fixed assets makes it possible to unify the useful lives of similar types of fixed assets that were previously unjustifiably differentiated by wear rates.

It should be borne in mind that the composition of fixed assets of budgetary and commercial organizations is almost the same (computers can be used both in a budgetary institution and in commercial organization), and depreciation rates and depreciation rates are determined depending on the useful life of fixed assets.

When developing a document concerning new rates of depreciation of fixed assets of budgetary institutions, it is also taken into account that their financing is carried out at the expense of budgets of different levels or state budgets off-budget funds based on estimates of income and expenses, and therefore it is necessary to monitor the use and condition state property. In this regard, it is inappropriate to give the institution itself the right to choose in determining the useful life of its fixed assets, as established in tax legislation. In addition, it is necessary to establish more stringent time limits for the use of fixed assets of budgetary institutions, namely: to slightly increase their useful life.

For these purposes, to calculate depreciation for fixed assets with useful lives of up to 30 years in each of the first nine groups, it is proposed to establish clear values ​​for useful lives. As for fixed assets with useful lives over 30 years (mainly buildings and structures), for greater transparency of their accounting and control, it is planned to divide the tenth group into three new groups of fixed assets, namely: with useful lives from 30 to 40 years years inclusive, from 40 years to 60 years inclusive and over 60 years.

In this case, it is intended to provide the right federal authorities The executive power itself establishes useful life and, accordingly, depreciation rates within each of these groups, depending on the characteristics of the operation of specific fixed assets (bearing in mind different climatic conditions, as well as the level of physical and moral aging of fixed assets). In this case, when determining wear rates, along with the need to take into account economic activity achievements scientific and technological progress, the task is to determine the real (actual) useful life of fixed assets, taking into account their physical and moral wear and tear and optimizing renovation costs.

When developing the document, the provisions of the Budget Code of the Russian Federation are taken into account, according to which depreciation rates calculated on the basis of the proposed principles for determining the useful lives of fixed assets of budgetary institutions should apply to budgetary institutions of budgets of all levels ( federal budget, budgets of the constituent entities of the Russian Federation and local budgets), as well as on organizations of state extra-budgetary funds and should be applied by executive authorities.

As for the expected timing of the entry into force of the regulatory document establishing new rules for calculating depreciation of fixed assets of budgetary institutions, in accordance with paragraph 54 of the Instructions for accounting in budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 30, 1999 N 107n, depreciation of fixed assets of budgetary institutions is determined for full calendar year regardless of what month of the reporting year the fixed assets were acquired or constructed. Consequently, the introduction of new depreciation rates, calculated on the basis of useful lives, will be carried out only from the beginning of the reporting period, that is, from January 1.

E.I. Pozdnyakov

Deputy Head

Department of Finance

Ministry of Economic Development of Russia

I.N. Titova

Department head

Department of Finance

Ministry of Economic Development of Russia

It is worth starting with the interpretation of the concept of depreciation. This term is interpreted as a gradual transfer of the amount spent on the acquisition of fixed assets to manufactured products (services).

Take place tax consequences adjustments to the amount of depreciation charges calculated according to the standards established by law. The amount of depreciation accumulations, which is set as a percentage of the existing book value OS is otherwise referred to as the depreciation rate for fixed assets.

Basic Concepts

Wear– the process of gradual loss of OS consumer value. It is divided into physical and moral. In the first case, we are talking about a decrease in consumer value due to wear of parts, the negative influence of aggressive environments, and natural factors. In the second - a decrease in value regardless of physical wear and tear.

It is customary to distinguish between obsolescence of the 1st (loss of the 1st initial value due to increasing labor productivity in the industry where OSs are manufactured) and type 2 (development of more advanced, economical technology, as a result of which there is a decrease in the relative usefulness of outdated OSs).

Objects of depreciation calculation– fixed assets that are in the company either under ownership, or operational management, or economic management.

Useful life – average duration object services of a specific type.

Depreciation rate – annual interest reimbursement of the cost of fixed assets established by the state. In our country, uniform depreciation standards are used. This indicator is defined for each type of OS.

Economic meaning of depreciation

There are several versions, namely:

1. Through the depreciation mechanism, they are formed cash flows, subsequently sent for reproduction of the OF.
2. In accordance with the accrual principle, this is a way of splitting large investments in fixed assets into periods.

The depreciation rate of fixed assets is expressed as a percentage of the existing one book value classification groups non-current assets. At the same time, the standards are widely differentiated by types of equipment, machines, as well as by the types of work where they are used, and by existing industries.

Depreciation methodology

There are only five payment methods:

Depreciation rate: calculation formula

For accounting purposes, the calculation this indicator carried out according to 2 formulas. In the first case, the annual depreciation rate is determined as follows:

Us = (Pst - Lst): (Ap · Pst) · 100%, where

Pst – 1-initial cost of fixed assets, in rubles;

Profit occupies an important place in the composition of enterprise funds used as capital investments. Today, one can observe a tendency to increase the share and absolute amount of profit in the sources of capital investment.

Finally, it is worth recalling that the article discussed such concepts as wear, depreciation deductions, depreciation rate, service life, etc.