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 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 period beneficial use, and with a nonlinear scheme - 200 for 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the introduction of new technologies in areas of the national economy, it also reduces the cost of repairing already outdated equipment and vehicles.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. "Guidelines for accounting OS", 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 annual rate depreciation deductions are 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– increase in the amount of deductions that were determined 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 annual depreciation+ initial 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.

It is called a long-term operation of gradual transfer of the value of fixed assets to the products manufactured by the enterprise, the purpose of which is to create a special depreciation money fund. Subsequently, these funds are used for partial or complete renovation, that is, of fixed assets.

The law fixes annual interest rates, which determine the amount of annual deductions to pay off the cost of fund objects. Such interest rate is called the depreciation rate.

General information

Funds accrued for depreciation are included in the cost of manufactured products. That is, after the sale of goods, part of the proceeds goes to the depreciation fund. They are calculated taking into account their depreciation period and use in the production process.

• is the property of the taxpayer;
• used by him to make a profit;
• compensated by depreciation charges.

The following are not subject to depreciation:

• property, from third parties,
• objects housing stock, unless they are used to generate income;
• immutable and irreplaceable types of fixed assets: land, forests.

Main functions of depreciation means:

• restoration of completely worn out or unusable;
• gradual renewal of funds;
• acquisition new technology and funds.

The accrual of depreciation amounts begins from the date of capitalization; the last period for accrual of depreciation will be the moment the means of production are removed from the balance sheet. Charges are not made during repairs, reconstruction or conservation for a period of at least three years.

The concept of depreciation rate

The depreciation rate is calculated by dividing the total amount of depreciation for 1 year by the initial cost of production assets (in %). In other words, this value is inversely proportional to the period of useful use of the object.

The standards can be established according to the data in the special Directory, but enterprises have the right to independently establish or calculate the depreciation rate.

The depreciation rate is directly related to the useful life various means fixed assets. is determined taking into account the pace of development of science and technology, technical capabilities for the production of new products, and the relationship between needs and capabilities in the sphere of production.

Methods for their calculation

To determine the standards, it is necessary to know the initial cost and useful life of fixed assets.

There are usually no problems with determining the initial cost, but determining the period of use of production objects can sometimes be quite difficult. Some enterprises set these terms independently, in particular, when depreciating intangible assets.

Using a single Classifier

But you can apply a single Classifier according to , approved by Decree No. 1 of the Government of the Russian Federation dated 01/01/2002. If a depreciable object belongs to several groups at the same time, the period can be set independently within the permissible groups. After this, you can calculate the monthly depreciation rate.

To calculate the amount for the year, multiply the monthly rate by 12. If you need to calculate the depreciation rate for a period of more than a year or less, the monthly rate should be multiplied by the number of months that have passed since the date.

• Coefficient physical wear and tear determined by the formula: CFI = Depreciation: Initial cost of fixed assets.
• The suitability coefficient serves to determine the condition of the object on the date of calculation and is calculated using the formula: KG = Residual value: Initial cost of fixed assets.

Obsolescence is the depreciation of funds before they reach complete physical wear and tear. The degree of obsolescence is determined by the formula:

In fact, the degree of wear and tear of funds does not always affect their normal functioning. IN modern conditions enterprises strive to introduce new technologies and use more modern means of production. For this purpose it is used

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.

Depreciation is provided to pay off the cost of fixed assets. The concept of depreciation can be considered in a narrow and broad sense. In a narrow sense, depreciation is a percentage expression of depreciation of fixed assets. In a broad sense, depreciation is the process of gradually transferring the value of fixed assets to manufactured goods (work, services). In accordance with Accounting Regulation No. 6/01 “Accounting for Fixed Assets”, the useful life of fixed assets is the period during which the use of an item of fixed assets will bring economic benefits. The depreciation rate depends on the useful life and initial cost of the fixed asset.

Initial cost

The initial cost is the actual costs of the enterprise for the acquisition, construction and manufacture of an object, minus value added tax. For example, the actual costs of purchasing a fixed asset item amounted to 10,000 rubles (including VAT of 1,525.42 rubles). In this case, the initial cost will be equal to 8474.58 rubles.
Also, the actual costs for the acquisition, construction and manufacture of fixed assets can include:

1. Costs for delivery of the object.
2. Cost of construction work.
3. Information and consulting services related to the acquisition of fixed assets.
4. Customs duties and fees.
5. Cost of intermediary services.
6. Other costs for the acquisition, construction and production of fixed assets.

Methods for calculating depreciation

PBU 6/01 provides the following methods for calculating depreciation:

1. Linear method.
2. Reducing balance method.
3. A method of writing off cost based on the sum of the numbers of years of useful life.
4. The method of writing off the cost is proportional to the volume of products (works).

Linear method

When using the straight-line method, depreciation is calculated based on the original cost of the fixed asset at the beginning of the reporting period and the depreciation rate. The depreciation rate depends on the useful life. The useful life is determined by the accountant independently when accepting the fixed asset for accounting.
The depreciation rate is calculated using the formula: 100% / useful life.
The annual amount of depreciation charges is determined by the formula:
(original cost * depreciation rate) / 100%
Accordingly, to obtain the monthly depreciation amount, the resulting annual depreciation amount should be divided by 12 months.

In accordance with the given data, we calculate the monthly depreciation amount.
1. Determination of depreciation rate: 100% / 4 = 25%
2. Definition annual amount depreciation: (15000 * 25%) / 100% = 3750
3. Determination of the monthly depreciation amount: 3750 / 12 = 312.50.

Reducing balance method

When using the reducing balance method, depreciation is calculated based on the residual value of the fixed asset at the beginning of the reporting period and the depreciation rate. The depreciation rate depends on the useful life and the coefficient, which cannot exceed 3.
For example, the actual costs of purchasing a fixed asset minus VAT amounted to 15,000 rubles. The accountant determined the useful life to be 4 years. The coefficient is 2.
The depreciation rate is 25% (100 / 4). Taking into account the coefficient, the annual depreciation rate will be 50% (25% * 2).
To calculate depreciation, we will draw up a calculation table.

Year of OS use
First	15000	7500	7500
Second	7500	3750	11250
Third	3750	1875	13125
Fourth	1875	1875	15000

From the presented calculations it is clear that the residual value of the fixed asset will decrease every year by the amount of accumulated depreciation. But in Last year operation of the fixed asset, the entire residual value is written off.

Method of writing off cost based on the sum of the numbers of years of useful life

When writing off the cost based on the sum of the number of years of the useful life, depreciation is calculated based on the original cost of the fixed asset and the ratio of the number of years remaining until the end of the useful life of the object to the sum of the number of years of the useful life of the object.
For example, the actual costs of purchasing a fixed asset minus VAT amounted to 15,000 rubles. The accountant determined the useful life to be 4 years.
The sum of the numbers of useful years is determined as follows:
1 + 2 + 3 + 4 = 10.
To calculate depreciation, we will draw up a calculation table.

Year of OS use	Cost of fixed assets at the beginning of the billing period (RUB)	Annual depreciation amount (RUB)	Accumulated depreciation (RUB)
First	15000	15000 * 4 / 10 = 6000	6000
Second	9000	15000*3/10 = 4500	10500
Third	4500	15000*2/10 = 3000	13500
Fourth	1500	15000*1/10 = 1500	15000

From the above calculations it is clear that the amount of depreciation charges decreases every year, and in the last year of use of the fixed asset, the costs of its acquisition are written off in full.

The method of writing off the cost in proportion to the volume of products (works)

When writing off the cost in proportion to the volume of production (work), depreciation is calculated based on the natural indicator of the volume of production (work) in the reporting period and the estimated volume of production (work) for the entire period of use of the fixed asset.
With this method, depreciation per unit of production is calculated by dividing the initial cost of a fixed asset item by the expected volume of production (work).
For example, the actual costs of purchasing a fixed asset minus VAT amounted to 15,000 rubles. The accountant determined the useful life to be 4 years. The annual volume of production was 1000 tons.
If we assume that 1000 tons of products will be produced annually, depreciation per unit of production will be equal to 15 rubles/t (15000/1000).
The use of this method is advisable in enterprises where the volume of products produced directly depends on the frequency of use of the fixed asset.

Fixed assets and intangible assets are the property and intangible assets of an organization that are used in its activities and are capable of generating income for the organization from their ownership and use for a long period of time - at least 1 year (machines, tools, cars, real estate, patents for inventions, licensing or copyrights, trademarks, etc.).

Over time, machines become obsolete, tools wear out, buildings are destroyed, old patents are replaced with new, more technologically advanced ones. And if, for example, you want to sell your machine or building, then the question arises - what is its real value, taking into account active use? A 3-year-old Gazelle cannot cost the price of a new one. So we come to the need to take into account the depreciation of fixed assets ( intangible asset) or its depreciation over time. Depreciation will help us with this.

What is depreciation?

Depreciation is the process of periodically transferring the initial cost of a fixed asset or intangible asset to industrial, commercial or general running costs- depending on how this asset is used.

There are several methods of depreciation, but legal entities using the simplified tax system should probably choose the simplest one - the linear method of depreciation.

The straight-line method is that over the entire useful life of a fixed asset or intangible asset, it is written off in equal shares. Depreciation is charged monthly, starting from the next month after the property is put into operation, and until the original cost of the fixed asset or intangible asset is fully amortized.

How can we calculate depreciation?

As you can see from the formula, you will need to determine the original cost and useful life to calculate the monthly depreciation amount. If with the amount original cost There are no problems, then determining the period of use is sometimes a difficult task.

Determining the useful life

For an intangible asset, the useful life is determined by the company itself. This is the period during which the intangible asset will be used and thereby generate income.

For fixed assets in accounting, an enterprise can also set the period of use independently, but it would not be amiss to coordinate this period with already developed standards and classifiers.

Therefore, to determine the useful life, we recommend using the classifier of fixed assets by depreciation groups, approved by Government Decree No. 1 of 01.01.2002.

If a fixed asset belongs to several depreciation groups, we recommend choosing a useful life from the range of the groups to which it belongs, based on the expected service life of the fixed asset.

Thus, it will be possible to obtain the monthly depreciation amount.

If it is necessary to determine the amount of depreciation for a period, for example, as of 01/01/2019, then you should first determine the date of commissioning, and then calculate how many monthly depreciation amounts should have been made. Thus, the monthly depreciation amount can be multiplied by the number of months from the date of commissioning.

Calculation example

Romashka LLC bought a car for 600,000 rubles on 02/22/2016 and put it into operation on 03/10/2016.

As of 01/01/2019, it is necessary to determine the amount of depreciation for the period of use.

According to the classifier, passenger cars belong to the third depreciation group with a useful life of 3 to 5 years. We choose, for example, 5 years - the car is reliable, and we are going to use it for a long time.

Annual norm depreciation is equal to: 100% / 5 years = 20%

The annual depreciation amount is 600,000 rubles * 20% = 120,000 rubles.