Accelerated depreciation in what cases? Application of accelerated depreciation? work in extended shift conditions

The use of accelerated depreciation in relation to a finance lease is one of the main advantages of this financing option. However, potential clients of leasing companies often have questions regarding the benefits and the very mechanism for calculating accelerated depreciation of fixed assets.

The main advantages of accelerated depreciation

Among the advantages of using the method of accelerated depreciation of a leased asset, the following should be highlighted:

reduction of income tax during the validity of the leasing agreement;
reduction of property tax on the subject of the agreement;
the possibility of purchasing the subject of the contract at the end of the financial lease at the minimum residual price.

Let's look at them in more detail.

Reduction of income tax during the term of the leasing agreement

The use of the method of accelerated depreciation of fixed assets makes it possible to reduce the tax base for income tax. This happens due to an increase in volumes depreciation charges on the subject of the contract. The effect described above is achieved during the term of the financial lease.

However, when assessing income tax savings, it is worth taking into account the fact that the initial cost of the property for finance leases and direct purchase of fixed assets is the same. That is, the total amount classified as expenses by depreciation of fixed assets will also be the same - both with the usual scheme for calculating depreciation charges and when using accelerated depreciation. The only difference in these two options is that with the accelerated option for calculating depreciation, this will happen somewhat faster.

However, at the end of the finance lease agreement, if its object is completely written off, depreciation on it will no longer be included in expenses. With the usual option of depreciation, fixed assets will be depreciated, thereby reducing the income tax base.

In the process of using accelerated depreciation, you should regularly monitor the total amount of expenses and financial results company activities. Large amounts Accelerated depreciation charged on a leased asset increases costs and may subsequently lead to losses during the period of accelerated depreciation, especially when purchasing expensive property. It is worth noting that this feature can be considered as a disadvantage of using this mechanism.

Reduction of property tax on the subject of the agreement

As is known, the basis for determining tax base For property tax, the residual value of fixed assets is used. It is obvious that using the method of accelerated depreciation of fixed assets, the decrease in their residual value will occur much faster than if depreciation is calculated according to the usual scheme.

In addition, the complete write-off of fixed assets when using accelerated depreciation with a coefficient, for example, 3, is carried out 3 times faster. These features make it possible to significantly reduce the amount and period of payment of property taxes when using the accelerated depreciation method.

Possibility of purchasing the leased asset at the minimum residual price

Typically, leasing transactions are concluded for a period that allows the object of the contract to be completely written off using an accelerated depreciation mechanism. For example, if equipment under a financial lease agreement belongs to the fifth depreciation group, where the period beneficial use ranges from 7 to 10 years (85-120 months), the accelerated depreciation mechanism for such an object (with a leasing coefficient of 3) makes it possible to write it off within just 28 months (less than 3 years).

At the end of the financial lease agreement, the residual value of the property will be minimal - conditional or completely zero. It is at this cost that the leased asset will be reflected in the client’s own fixed assets.

Zero or minimal cost will be beneficial to the lessee, for example, when selling a leased car or equipment. Client in in this case on completely legal grounds can sell such property at an independently established price. This scheme is very often used by the managers of lessees, who buy cars into ownership upon completion of the lease at the lowest possible cost.

Calculation of accelerated depreciation

In accordance with current legislation, the balance holder of a financial lease object has the right to apply an accelerated depreciation mechanism with a coefficient of no higher than 3 in relation to such an object. There is a limitation here - the accelerated depreciation coefficient cannot be used in relation to property included in 1-3 depreciation groups and having a term useful operation more than a year to five years.

When using an accelerated depreciation rate, the current depreciation rate is multiplied by an increasing factor. In this case, the coefficient can be selected in the range of 1-3 and take not only integer values.

Formula and example of calculating accelerated depreciation

The formula used to calculate accelerated depreciation looks like this:

AMu=AM * AMC

In this case, AMu is the accelerated depreciation indicator, AM is the depreciation rate based on the useful depreciation period of the object, and AMC is, accordingly, the accelerated depreciation rate.

To better understand the mechanism for calculating accelerated depreciation, we should consider it using a specific example.

So, under a financial lease agreement, equipment is purchased, the initial cost of which is 1,000,000 rubles excluding VAT. This equipment is included in depreciation group 4, where the useful life is more than 5 and less than 7 years. The duration of the leasing agreement is 3 years (36 months).

Based on the information above, the most optimal option here would be to determine the accelerated depreciation rate, which will allow the equipment to be completely written off upon expiration of the leasing contract.

That is, the monthly deduction rate using this coefficient will be 2.778% in this case. Thus, the equipment will be fully depreciated over the course of deadline The validity of the financial lease agreement is 3 years.

In this calculation example, it is also possible to recognize the useful life of the equipment, for example, as equal to 80 months. Then, with normal depreciation, its rate will be equal to 1.25, and when using an increasing coefficient - 2.22 -2.775%. At the same time, the financial lease object will also be completely written off within 36 months.

In any case, the use of the accelerated depreciation method has some nuances, and in order to select the most optimal scheme in this case, you should seek help from professionals.

To purchase expensive fixed assets, businessmen often resort to the use of borrowed funds. financial resources. One of the common options for such financing is leasing. It not only makes it possible to buy the necessary equipment or machinery, but also allows you to optimize costs for income and property taxes. For this purpose, the accelerated depreciation method is used. Let's consider when accelerated depreciation can be used, and what advantages and disadvantages this method has.

Accelerated depreciation mechanism

The accelerated method of calculating depreciation consists in applying an increasing coefficient by which the “standard” for a given object is increased depreciation rate. The depreciation acceleration factor for leasing can take values not exceeding 3. It is used in both accounting and tax accounting. However, for this to happen certain conditions must be met:

Accelerated depreciation in accounting can only be used if the organization uses the reducing balance method (clause 19 of PBU 6/01).
The depreciation acceleration coefficient for leasing in tax accounting cannot be used in relation to fixed assets from the first to third depreciation groups (Clause 2 of Article 259.3 of the Tax Code of the Russian Federation). Those. We are talking about objects with a useful life of up to 5 years.
The provision on the use of accelerated depreciation and the value of the coefficient must be reflected in the leasing agreement.
Acceleration can only be used by the organization (lessor or lessee) on whose balance sheet the property is reflected. This must also be stated in the leasing agreement.

Benefits of Accelerated Depreciation

The main advantage of the accelerated depreciation method is the ability to optimize tax payments.

Property tax is calculated based on the residual value of fixed assets. If an asset depreciates at an accelerated rate, its residual value decreases at a faster rate. Accordingly, “full” depreciation, i.e. write-off of the entire cost of the object will occur faster. Therefore, property taxes will be paid in a smaller amount and for fewer periods.

From an income tax perspective, depreciation is an expense. Therefore, the higher it is, the lower the amount of tax payable. Those. and in this case, accelerated depreciation of fixed assets will lead to a decrease tax burden. However, regarding income tax, the following should be taken into account:

The entire cost of an object is written off as an expense over its service life. total amount accrued depreciation does not change due to the use of an accelerating factor. It’s just that in this case the write-off occurs faster and the income tax is reduced more significantly in the first years after the acquisition of the property. Those. in fact, savings here are related to the concept of the time value of money - from the point of view of this concept, it is better to reduce payments current year than expected in the future.

Example

The organization leased a car worth 1 million rubles. with a useful life of 10 years. In accounting, depreciation for this car is calculated using the reducing balance method; in tax accounting, it is calculated using the straight-line method. According to the leasing agreement, accelerated depreciation of the car is used with a coefficient of 2. Let's consider the calculation of depreciation for the second year of use of the object

In accounting:

Ab. = OS x N x K, where
OS - residual value at the beginning of the second year

OS = PS – PS x N, where
PS – initial cost

N – depreciation rate

N = 100/ SPI (useful life)

K = 2 – acceleration coefficient

Ab. = (1000 tr. – 1000 tr. x (100% / 10)) x 10% x 2 = (1000 tr. – 100 tr.) x 10% x 2 = 900 tr. . x 10% x 2 = 180 tr.

In tax accounting:

An = PS x N x K = 1,000 tr. x 10% x 2 = 200 tr.

"Pitfalls" of accelerated depreciation

So, accelerated depreciation during leasing in 2018 allows you to significantly save on tax payments. However, its use is not without drawbacks.

Deterioration of financial results. If we are talking about the purchase of an expensive object, the use of an accelerating factor may lead to losses for the organization in the first years after concluding a leasing transaction. The presence of losses may raise questions from regulatory authorities, as well as difficulties when working with banks, potential investors, etc.
Complicating accounting. From an accounting point of view, the only acceptable accelerated method of calculating depreciation of fixed assets is the reducing balance method. It has no analogues in tax accounting. Therefore, the accelerated depreciation method assumes in any case the appearance tax differences between two types of accounting. This can be seen, in particular, from the example above. In addition, the reducing balance method itself is more complex compared to the traditionally used linear method.

Conclusion

Accelerated depreciation allows you to quickly write off the cost of leased fixed assets. This makes it possible to reduce costs for income and property taxes. However, the use of acceleration complicates accounting and may, under some conditions, lead to losses. Therefore, when deciding to use accelerated depreciation, you need to take into account all possible consequences.

Firm managers are often interested in what accelerated depreciation is. Let's consider the main features of such accruals, the main advantages and disadvantages, as well as the methods used in 2019.

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An enterprise that has intangible assets and fixed assets must accrue depreciation. In certain situations, it is possible to use accelerated depreciation methods. Let's define the main nuances.

Basic moments

There are two depreciation methods. In the first case, depreciation is charged in equal parts over a certain period. In the second case, accelerated depreciation is used. Let's consider what its essence is and what its functions are.

Required terms

Wear and tear is the decrease in the primary price of objects when worn out in the production process or due to obsolescence. Depreciation is reflected every month at depreciation charges.

Depreciation is the gradual wear and tear of an object and the transfer of their price evenly to the goods produced. The accrued depreciation amount is included in the cost of the goods that are produced, or distribution costs.

They create depreciation funds that are used when carrying out restoration work. A common technique that provides faster taxes on assets is accelerated depreciation.

With its help, owners can receive more income to offset costs at certain stages of enterprise development.

The use of specific forms of depreciation is based on the search for ways to reduce the tax burden on the company. Accelerated depreciation is called depreciation at an inflated rate, when an increase in the rate is permissible no more than 2 times.

That is, most of the asset price is written off as expenses in the first years of use of the facilities, and this will allow managers to reduce profits.

Direct depreciation mechanisms are not used here. But it will also impact your ability to claim depreciation on assets in the coming years.

Functions performed

The purpose of depreciation is to distribute the price tangible assets that are used for a long time at costs over the operating period.

The basis is the use of systematic and rational records. There is a procedure of distribution, not evaluation.
Accelerated depreciation allows you to stimulate the pace of development of the industrial sector.

In Excel, when calculating accelerated depreciation charges, the following functions are used:

The legislative framework

When determining depreciation charges, you should be guided by the following regulations:

Features of the procedure

Keeping depreciation records is a way for a company to reduce taxes.

During inflation, the straight-line depreciation method can lead to an increase in the tax amount from the company, which means it is more advisable to use the accelerated depreciation method.

It is worth considering that accelerated depreciation is not charged:

With this type of depreciation, several methods are used to calculate depreciation amounts with increasing factors (but not more than 2). Thanks to the accelerated type of depreciation, the main cash can be written off faster.

When calculating depreciation, you need to use the following method:

discrete depreciation (write-off methods taking into account the operating period);
reducing balance;
degressive geometric damping.

Accelerated depreciation is applicable to leased assets. Then the coefficient indicator is no more than 3.

Accelerated depreciation reduces taxes on property objects and on, but the leasing discount is retained in active modes.

At the end of the leasing contract, lessees can buy the object at a small residual price. The benefit is that the person must pay a small amount at the end of the deadline. Let's look at it in more detail below.

Methods used

There are the following ways to determine depreciation for specific objects:

linear;
writing off the price in proportion to the volume of goods;
write-off of the price based on the sum of the numbers of years of the useful life period;
reducing balances.

The last two methods are used for accelerated depreciation. Assets wear out faster during the first period of use, which means that depreciation deductions will be less over time.

There is also the following division of methods:

double remainder, which decreases;
sums of years;
one and a half decreasing remainder.

If assets were put into operation later than 1986, then depreciation is calculated taking into account the operating period and other factors using the straight-line write-off, one-and-a-half or double balance methods, which decreases.

The most accelerated depreciation in accounting is represented by the simplest formula. For example, objects that have a service life of 4 years will have the following sum of years:

This means that in the first year of use, deductions for depreciation will be 4/10 of the price of the equipment, in the second – 3/10, etc.

When using the declining balance method, the percentage of deductions should be determined according to the straight-line write-off method. The rate then doubles for the first year.

In the second year, depreciation is set by multiplying twice the percentage by the price that has not been written off. As a result, the amount of depreciation deductions will be less than with the straight-line write-off method.

Under the unit of operation method, firms must change the deduction rate in proportion to the intensity of use of assets in the reporting periods. This smoothes out the income indicator.

Fixed assets

The list of objects for which accelerated depreciation can be calculated is in Art. 259.3 NK.

This applies to:

Expenses for the purchase and creation of operating systems, the environment of which is aggressive, can be written off as a reduction in taxable income 2 times faster (). The coefficient is set to 2.

In order to have the right to use accelerated depreciation, one condition must be met - to use the object in an aggressive environment, when the OS wears out faster, or to use the object in an environment that is equivalent to an aggressive one.

For example, the OS may come into contact with such an environment, resulting in a risk of emergency situations. But you cannot use the accelerated depreciation method for objects 1, 2, 3 depreciation group.

Motor transport

For example, an organization draws up a leasing agreement, the subject of which is a crane. The book value will be reduced 3 times faster than in cases where the object is purchased on credit or with own funds.

After a few years, you can pay several times less for the vehicle in order to buy it back. But keep in mind that while you are using the car, it will not be added to the company’s balance sheet.

And when buying at the residual price (75-25% of the primary price), it will also be reflected in the declarations. As a result, and will be reduced.

Depreciation is not charged for repairs or modernization of an object. The accrual of depreciation amounts for up to a year ceases.

Such amounts are not accrued when transferring a vehicle for use free of charge, or when storing a vehicle for a period of more than 3 months.

Under the declining balance method, larger amounts of depreciation are written off initially compared to later charges. First determine annual amount deductions. In this case, the residual prices of fixed assets at the beginning of the year are taken into account.

The depreciation rate can be increased by acceleration coefficients, which are established by the federal ministry and department in the list of the effective type of machine for the high-tech industry.

Leasing coefficient

The use of accelerated depreciation during leasing is the main advantage of financing under a leasing agreement. But how exactly does the mechanism for calculating depreciation of fixed assets work in this case?

Advantages of using accelerated depreciation when leasing:

The basis for establishing the property tax base is residual price indicators. It is possible to completely write off fixed assets when using accelerated depreciation from factors up to 3 three times faster.

When the leasing transaction ends and the leased object is completely written off, depreciation on it is not included in the costs, whereas with ordinary depreciation charges the fixed asset is depreciated, reducing the tax base.

Using accelerated depreciation, it is necessary to monitor the overall cost indicators and financial results of the enterprise; a significant amount can lead to a loss during the period of depreciation, which is considered as a disadvantage of using such a mechanism.

Compiled for the period during which it is possible to write off the leased item using accelerated depreciation methods.

For example, if an object belongs to depreciation group 5, which has a useful life of 7-10 years, the accelerated type of depreciation will allow it to be written off in 3 years.

After this period, the redemption value indicators will be minimal.

At this price, the object will be reflected as part of the lessees' own fixed assets. A zero residual value is beneficial to lessees when selling purchased objects.

When calculating accelerated depreciation of leased assets, the following formula is used:

So, the coefficient cannot be more than 3. This rule does not apply to depreciation group 1-3.

If the leased asset is used under a contract that was drawn up before the beginning of 2002, depreciation is calculated according to the following rules:

Benefits of using accelerated depreciation of environmental equipment

For example, the company purchased new vans. The main advantage of the accelerated depreciation method is the ability to carry out standard price depreciation in the first year of use of objects using tax deduction.

The alternative is to accelerate withdrawals and apply most of the capital over the next few years. The downside is that the price of the vans will not be generated by the tax deduction in the remaining years.

The end result is that the company is given a good tax benefit and receives new properties in the same tax year.

With accelerated depreciation, you can increase your investment within the enterprise, which consists of net income and depreciation.

Such investments are always available and can be disposed of by the organization. They have no price - they are free for the company.

The disadvantage of the accelerated type of depreciation is that you need to be careful. At first glance, this is an excellent way to obtain maximum profit from assets in the first periods.

But there is a risk that its use will lead to financial problem the rest of the time. Before deciding to use accelerated depreciation methods, it is worth checking other possibilities for solving problems.

Sometimes accelerated depreciation causes more problems. That is why it is better to consult a financial analyst or contact an accounting organization.

What about environmental funds? Accelerated depreciation methods for such funds are a globally proven incentive measure priority type work, scientific technical process.

A company, by inflating deductions for depreciation, can reduce the amount of income that must be taxed. As a result, net income increases.

Experience in using depreciation for environmental purposes in different countries shows good results - capital is quickly accumulated to upgrade equipment, environmental damage is minimized.

An enterprise can use the accelerated depreciation method if certain conditions are met and legal requirements are met. We have found out when this method is advisable and when it only brings problems.

It is up to you to fulfill the requirements regulatory documents when carrying out calculations. After all, the rules for determining the wear and tear of objects should still be followed unconditionally.

Attention!

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

That's why FREE expert consultants work for you around the clock!

Legal norms, in particular the Regulations on accounting 6/01, it is regulated that the value of fixed assets is repaid using the depreciation method. This concept can be presented as wear and tear of a PF object and the transfer of a share of its value to manufactured products.

Depreciation is calculated both in accounting and tax accounting. However, for these systems, the law defines different ways write-offs.

In some situations, a fixed asset is used so intensively that wear and tear occurs quite quickly. In these cases, it is advisable to use the accelerated depreciation coefficient in the calculation.

Accelerated depreciation methods

Let's consider the types of accelerated depreciation, that is, objects for which accelerated depreciation of fixed assets is possible:

Mainly, the acceleration factor can be applied to leased property:

All groups, with the exception of 1st, 2nd and 3rd;
The acceleration indicator value cannot be higher than 3.

Depreciation rates accrue at a higher rate for assets that are used daily in multiple shifts or are subject to constant exposure. negative environment. Art. 259 of the Tax Code of the Russian Federation determines the possibility of setting the depreciation acceleration coefficient in this case within 2.
Depreciation is intensively calculated for fixed assets that have increased energy efficiency:

Property of this kind should be assigned energy efficiency at the level of legislative acts;
The increasing factor cannot be more than 2.

Tax law allows accelerated depreciation for the category of fixed assets that are used to implement scientific and technical activities:

At the same time, the main nuance when conducting this activity is the mandatory presence of a license;
The coefficient value should not exceed 3.

Art. 259 of the Tax Code of the Russian Federation stipulates the possibility of accelerated write-off of the cost of fixed assets for property involved in the agricultural industry. In this case, the maximum allowed increasing factor is 2.
Intensive write-off of the cost of an object is allowed for all fixed assets belonging to the category of production equipment.
Accelerated write-off also applies to recreational facilities.

Despite the fact that the accelerated depreciation method is undoubtedly beneficial for companies, it can only be used by business representatives who calculate depreciation using the reducing balance method. This requirement is directly stated in the letter of the Ministry of Finance No. 07-05-06/22 dated 08.22.06.

Calculation of depreciation using the accelerated method

Based on the above information, the use of the acceleration indicator is possible in the case when an organization or entrepreneur uses the reducing balance method. This method belongs to the category of non-linear and takes as a basis the residual, that is, book value of the object.

The accelerated depreciation method (the formula will be presented below) when using the declining balance method consists of multiplying the depreciation rate determined for a specific property and an increasing factor, which, in fact, is also set separately for each object.

Since 2014, the law has prohibited the use of several increasing coefficients at the same time.

Accelerated depreciation (its calculation formula) is determined as follows:

A usc = Wear rate (Depreciation) * Increasing factor.

Let's look at how the accelerated depreciation method is used to determine the amount of monthly deductions using the reducing balance method.

Using this method of calculation, the residual value of the fixed asset is taken as a basis, which is calculated as the difference between the original cost and the accumulated depreciation for this property.

The accelerated method of calculating depreciation using the reducing balance method is carried out according to the formula:

A = Residual value. * Wear rate (depreciation) * Increasing factor / 100%.

The value of the increasing coefficient is determined by the company independently. The basis for this is the manufacturer’s technical documentation, solutions authorized bodies, documents confirming the intensity of operation (time sheets, employee output schedules, etc.).

In what cases are methods for accelerating depreciation beneficial for a company?

When a company decides to acquire or create on its own any asset classified as fixed assets, the question arises of how the funds spent will be written off in accounting.

The accelerated depreciation method is advisable to use when an organization needs to write off the cost of an asset as quickly as possible.

This situation may arise if the main potential of the equipment (or other OS object) is used by the owner in the first years after acceptance for accounting.

In most cases, such a need for intensive write-off of property value arises in relation to heating equipment, which is rapidly losing value, despite the fact that the performance characteristics remain at the same level.

Accelerated depreciation allows companies to write off costs associated with the acquisition or manufacture of an item of fixed assets, taking into account the load on the non-current asset.

When calculating depreciation, some, in relation to certain fixed assets, may take advantage of the right to apply special coefficients to the basic depreciation rate. The norms regulating the use of increasing coefficients are established by Art. 259.3 Tax Code of the Russian Federation. Clause 1 of this article lists objects of depreciable fixed assets for which it is possible to apply a special increasing coefficient not exceeding 2 to the basic depreciation rate; in paragraph 2 - an increasing coefficient not exceeding 3.
Article 259.3 of the Tax Code of the Russian Federation does not contain requirements for securing accounting policy possibilities . During audits, tax officials often recognize the illegality of using increasing coefficients if the possibility of their use is not provided for by the accounting policy (Letters of the Ministry of Finance of Russia dated June 16, 2006 N 03-03-04/1/521, Federal Tax Service of Russia for Moscow dated June 20, 2012 N 16 -15/053957@).

Arbitration courts, in turn, note that tax legislation does not link the right to apply increasing coefficients with the consolidation of such a possibility in the accounting policy of the organization. To do this, a written order from the head of the organization is sufficient, which will fix the size of the increasing coefficient, and also list the fixed assets in relation to which this coefficient will be applied (Resolution of the Federal Antimonopoly Service of the Moscow District dated August 12, 2011 N A40-107482/10-114-591 ( By the decision of the Supreme Arbitration Court of the Russian Federation dated December 8, 2011 N VAS-15800/11, the transfer of the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review in the manner of supervision was refused), dated March 4, 2011 N KA-A40/1148-11, FAS Volga District dated February 17, 2011 N A65 -34405/2009, FAS of the Far Eastern District dated 07/05/2011 N F03-2566/2011, FAS of the Ural District dated 02/27/2008 N F09-656/08-S3 (Determination of the Supreme Arbitration Court of the Russian Federation dated 05/22/2008 N 6444/08 in transferring the case to The Presidium of the Supreme Arbitration Court of the Russian Federation refused to review it by way of supervision)).
In order to avoid conflict situations with fiscal authorities, it is advisable for taxpayers to establish in their accounting policies the possibility of using increasing coefficients. The presence of a condition that the value of the coefficient is established at the time the facility is put into operation will allow the organization to have some maneuver in calculating depreciation.

The coefficient is not higher than 2

To the basic depreciation rate, an increasing factor of no higher than 2 can be used in the cases below.

- work in an aggressive environment

In relation to depreciable fixed assets used for work in an aggressive environment, taxpayers have the right to apply a special coefficient to the basic depreciation rate, the value of which can vary from one to two (paragraph 1, paragraph 1, clause 1, article 259.3 of the Tax Code of the Russian Federation).

Under an aggressive environment for the purposes of Ch. 25 of the Tax Code of the Russian Federation is understood as a set of natural and (or) artificial factors, the influence of which causes increased wear (aging) of fixed assets during their operation. 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 (paragraph 3, paragraph 1, clause 1, article 259.3 of the Tax Code RF).

The list of fixed assets that can be classified as fixed assets operating in an aggressive environment is determined by the taxpayer independently.

Example 1 . In July 2013, the organization acquired a fixed asset classified as the fourth depreciation group, costing RUB 324,441, including VAT RUB 49,491. Accounting policy For tax purposes, it is envisaged to use the linear method of calculating depreciation for all objects. When the facility is put into operation this month, its useful life is set at 65 months. In August, the facility begins to be used in an aggressive environment. For such fixed assets, the increasing coefficient is determined by the organization in the amount of 1.9.
When using the linear method of calculating depreciation, it is calculated for each object. The depreciation rate with this method is determined from the expression:

k = 1: n x 100%,

where k is the depreciation rate as a percentage;
n is the useful life of a given item of depreciable property, expressed in months (clause 2 of Article 259.1 of the Tax Code of the Russian Federation).
Consequently, the value of the basic depreciation rate for the introduced object is 1.5385% (1: 65 x 100%). Applying a multiplying factor of 1.9 brings it to 2.9231% (1.5385% x 1.9).
Thus, in tax accounting, the accrued amount of depreciation, included in August in expenses that reduce income received when calculating tax, will include 8,037 rubles. (RUB 274,950 x 2.6389%), where RUB 274,950 (324,441 - 49,491) - the initial cost of the object.

In the opinion of financiers, objects operating in an aggressive environment may include depreciable fixed assets used in winter time in conditions of low temperatures in the regions of the Far North and equivalent areas and in conditions of absence highways(Letter of the Ministry of Finance of Russia dated August 27, 2007 N 03-03-06/1/604).

Towards the end of 2009, first the Ministry of Finance of Russia in Letter dated October 14, 2009 N 03-03-05/182, and then the Federal Tax Service of Russia in Letter dated November 17, 2009 N ШС-17-3/205, explained the following.

When determining the factors of an aggressive technological environment (including explosion, fire, toxic), the provisions of the Federal Law of July 21, 1997 N 116-FZ “On the Industrial Safety of Hazardous Hazards” should be taken into account. production facilities", defining the list of hazardous substances (Appendix No. 1 of this Law).

If an aggressive technological environment is in direct contact only with the equipment itself, this equipment is a mechanical boundary of the aggressive environment and in operating mode represents a dangerous production facility. Compliance with safety precautions for the operation of a hazardous facility leads to the fact that the aggressive environment does not escape beyond the equipment in direct contact with the aggressive environment.

In this case, if the organization does not declare the operation of hazardous facilities in violation of safety regulations, then other property located on the territory of the organization where hazardous facilities are operated, but separated by the air environment from these hazardous production facilities, cannot be considered as having direct contact with explosion, fire hazardous, toxic or other aggressive technological environment. The taxpayer's use of increasing factor 2 for such fixed assets should be considered unfounded.

If a specific equipment is designed to operate specifically in contact with a hazardous environment and is used in the mode established by the relevant manufacturer documentation, this environment cannot be considered as the cause of accelerated wear of such equipment (compared to that specified by the manufacturer).

Application of increasing factor 2 for fixed assets in accordance with the norm under consideration, paragraphs. 1 clause 1 art. 259.3 of the Tax Code of the Russian Federation, according to officials, is legal if the owner of the equipment uses it in a mode not established by the relevant documentation of the manufacturer, or to work in contact with a hazardous environment uses equipment not intended for use in such conditions. Such circumstances must be documented.

During the inspections, the fiscal authorities followed the above explanations, recognizing as unjustified the calculation of depreciation using an increasing factor for fixed assets located on the territory of the organization where hazardous facilities are operated, but separated by air from them.

This argument has been repeatedly rejected by arbitration courts. Thus, the judges of the Federal Antimonopoly Service of the Moscow District considered that the impact of an aggressive environment on fixed assets may include:

in the influence of a combination of natural and (or) artificial factors that cause increased wear (aging) of fixed assets during their operation;
in the presence of fixed assets in contact with an explosive, fire-hazardous, toxic or other aggressive technological environment, which may serve as the cause (source) of initiating an emergency.

The Tax Code of the Russian Federation, in their opinion, distinguishes between an aggressive environment and an aggressive technological environment.

The influence of an aggressive environment is understood as a set of natural and (or) artificial factors affecting fixed assets.

Exposure to an aggressive technological environment means the presence of fixed assets in contact with an explosive, fire-hazardous, toxic or other aggressive technological environment.

Thus, in the first case, it is necessary to establish the fact of the influence of an aggressive environment on fixed assets, that is, the occurrence of negative consequences for the fixed asset as a result of such contact.

In the second, it is enough to establish only the fact of contact of the fixed asset with an aggressive technological environment, which creates the risk of emergency situations (mentioned Resolution of the Federal Antimonopoly Service of the Moscow District N A40-107482/10-114-591).

When applying the specified increasing coefficient, the taxpayer must confirm that the fixed asset is actually used (was used) in an aggressive environment, since the special coefficient is applied to the basic depreciation rate only in the period in which the conditions actually occurred with which the legislation binds the possibility of its application ( Letter of the Federal Tax Service of Russia dated September 23, 2005 N 02-1-08/200@). The existence of such conditions must be confirmed by relevant internal documents organizations.

When deciding to apply an increasing coefficient, the taxpayer must establish the period of use of the fixed asset in an aggressive environment. It is determined taking into account the requirements technical documentation operating fixed assets or other document (manufacturer’s recommendations), which sets out the procedure for using this object in normal conditions, as well as the possibility of its use in aggressive environments.

Documents confirming the possibility of operating a fixed asset in an aggressive environment may include technical documentation for the facility, documentation from the manufacturer on the operation of the facility, GOST, conclusions of technical services (bureaus), expert opinions, etc.

At the end of the period of use of fixed assets in an aggressive environment mode, depreciation is accrued in the generally established manner starting from the 1st day of the month following the month of termination of use of fixed assets in this mode.

End of example 1 . Let’s add the condition of the example: the introduced object, according to the order, functioned in an aggressive environment from August 2013 to December 2014, since January 2015 it has been used under normal conditions.
The facility was used for 17 months in an aggressive environment. (5 + 12), where 5, 12 is the number of months of depreciation in 2013 and 2014. respectively. The amount of accrued depreciation during this time is 136,629 rubles. (RUB 8,037/month x 17 months).
Starting from January 2015, the accrued depreciation amount will include 4,230 rubles. (RUB 274,950 x 1.5385%). This value will be taken into account for another 31 months ((RUB 274,950 - RUB 136,629) : RUB 4,230/month - 1 month). Last month depreciation begins in September 2017, when the remaining 2,961 rubles will be taken into account in expenses. (RUB 274,950 - RUB 136,629 - RUB 4,230/month x 32 months).

- work in extended shift conditions

An increasing factor of no higher than 2 can also be applied to facilities used when working in conditions of extended shifts (paragraph 1, paragraph 1, paragraph 1, article 259.3 of the Tax Code of the Russian Federation).

The concept of “extended shifts”, in contrast to the definition of “aggressive environment” by the legislator in Chapter. 25 of the Tax Code of the Russian Federation remained unsolved. In order to reveal this concept, by virtue of paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, it is necessary to refer to the Labor Code of the Russian Federation, because it is associated with the concept of “shift work”, which is defined by labor legislation. Shift work is work in two, three or four shifts (Article 103 of the Labor Code of the Russian Federation). It is introduced in cases where the duration of the production process exceeds the permissible duration of daily work, as well as in order to more efficiently use equipment, increase the volume of products or services provided. During shift work, each group of workers must work during the established working hours in accordance with the shift schedule. In this case, the normal working hours should be no more than 40 hours per week (Article 91 of the Labor Code of the Russian Federation).

The provisions of the Labor Code of the Russian Federation do not directly establish what is considered an increased shift. The Ministry of Economic Development of Russia came to the aid of taxpayers in due time. Ministry specialists in Letter dated March 20, 2007 N D19-284 explained that the concept of “shift” in economic practice traditionally refers to the operating mode of machines and equipment used in discontinuous technological processes, the duration of which can be timed to coincide with the duration of the work shift.

At the same time, they stated that the useful life of fixed assets given in the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of January 1, 2002 N 1) was established based on a two-shift operating mode. At the same time, the useful life of machines and equipment operating under conditions of continuous production technology, established in the Classification, already takes into account the specifics of their operation.

There are no such clauses in the Classification itself. But if we turn to the Uniform norms of depreciation deductions previously used for taxation 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), then in the note to the document we find that the norms of depreciation deductions for machinery and equipment were established based on an operating mode in two shifts (with the exception of continuous production equipment, forging and pressing equipment weighing over 100 tons, for which the standards were established based on an operating mode in three shifts, and logging equipment, for which the standards were established based on an operating mode in one shift).

After four years, specialists from the Russian Ministry of Economic Development clarified that the round-the-clock operating mode of fixed assets can be either intermittent (for example, three shifts) or continuous. Each specific case of a taxpayer applying an increasing coefficient to the depreciation rate of fixed assets operated around the clock requires a detailed study of the circumstances of its application (Letter of the Ministry of Economic Development of Russia dated January 13, 2011 N d13-13).

Specialists of the Ministry of Finance of Russia, taking this as a basis, have repeatedly stated that the extended shift regime for tax purposes may be the operation of the specified fixed assets in three shifts or more (Letters of the Ministry of Finance of Russia dated December 14, 2012 N 03-03-06/1/658, dated 09.10.2012 N 03-03-06/1/525). And then there was a repetition of the last paragraphs of the Letter of the Ministry of Economic Development of Russia N d13-13:

in relation to machinery and equipment operating under conditions of continuous production technology, the useful life established in the Classification already takes into account the specifics of their operation, as a result of which the specified coefficient cannot be applied;
the round-the-clock operating mode of fixed assets can be either intermittent (for example, three shifts) or continuous;
Each specific case of a taxpayer applying an increasing coefficient to the depreciation rate of fixed assets operated around the clock requires a detailed study of the circumstances of its application.

At the same time, Letter of the Ministry of Finance of Russia dated February 27, 2013 N 03-03-06/1/5567 speaks of the possibility of applying a special coefficient to the basic depreciation rate, but not higher than 2 in relation to depreciable property used by the organization in a 24-hour operating mode. But at the same time, financiers again recalled that in relation to fixed assets intended for operation in conditions of a continuous technological cycle, the useful lives established in the Classification already take into account the specifics of their operation, as a result of which the specified coefficient cannot be applied.

Not all arbitration courts share this opinion. Thus, the Resolution of the Federal Antimonopoly Service of the Moscow District dated November 30, 2012 N A40-77244/11-129-330 states that the technical possibility of operating equipment around the clock is not a circumstance that excludes the possibility of applying a special coefficient, since there is no such exception from the rules of the Tax Code of the Russian Federation contain. Therefore the argument tax office the possibility of equipment operation around the clock as a factor excluding the use of a special coefficient was rejected by the judges as contrary to the Tax Code of the Russian Federation. The conclusion of the lower courts that extended shift work includes round-the-clock operation of both equipment and personnel servicing this equipment and providing round-the-clock provision of communication services was supported by them.

The Presidium of the Supreme Arbitration Court of the Russian Federation put an end to this issue in Resolution No. 7221/12 dated November 20, 2012. The classification when assigning certain types of fixed assets to depreciation groups, in the opinion of senior judges, does not contain an indication of whether the service life of machinery and equipment combined into the corresponding type of fixed assets was determined based on their use in continuous production technology or outside such.

The classification contains the names of depreciable property that corresponds to All-Russian classifier fixed assets OK 013-94 (approved by Resolution of the State Standard of Russia dated December 26, 1994 N 359).

In order to eliminate uncertainty regarding the legality of the taxpayer’s application of the increasing coefficient, in the opinion of senior judges, it should be assumed that accelerated depreciation of fixed assets in connection with their operation in an extended shift mode is applied in all cases, except for machinery and equipment named in section " Machinery and equipment" Classifier OK 013-94 as the main means of continuous production.

In the case under consideration, the tax authorities considered it unlawful to use an increasing coefficient when calculating depreciation on fiber-optic communication lines, cable communication lines, and telecommunications equipment, which were operated by the company around the clock.

Since fiber-optic communication lines, cable communication lines, telecommunications equipment were operated by the company around the clock, but in Classifier OK 013-94 the named fixed assets are not indicated as continuous equipment, the Presidium of the Supreme Arbitration Court of the Russian Federation considered that there were no grounds for canceling the judicial act of the cassation instance, There is no evidence that the inspectorate’s statement about the company’s unlawful inclusion of the specified amount of accrued depreciation in income tax expenses was erroneous.

The Resolution states that the entered into force judicial acts arbitration courts in cases with similar factual circumstances, adopted on the basis of a rule of law in an interpretation that diverges from the interpretation contained in the above Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 7221/12, can be revised on the basis of clause 5, part 3 of art. 311 of the Arbitration Procedure Code of the Russian Federation, if there are no other obstacles to this.

The application of a special coefficient to the basic depreciation rate for profit tax purposes obliges the taxpayer to have documents confirming the operation of facilities in a multi-shift mode. What documents exactly? tax legislation undefined. The judges of the Federal Antimonopoly Service of the Moscow District, in Resolution No. KA-A40/11099-10 of September 28, 2010, indicated that the Tax Code of the Russian Federation does not provide for the submission by the taxpayer of certain documents confirming expenses in the form of amounts of accrued depreciation taking into account the increased coefficient. Consequently, with such evidence, by virtue of the provisions of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation will be any documents and information indicating the use of fixed assets in conditions of increased shifts.

According to Moscow tax authorities, these may be (Letter of the Federal Tax Service of Russia for Moscow dated June 20, 2012 N 16-15/053957@):

administrative document of the head of the organization (order) on the application of a special coefficient in relation to specific fixed assets (list of fixed assets indicating their inventory numbers, codes for the Classification of fixed assets, dates of commissioning, useful life);
a monthly document substantiating the list of objects taken into account during a given month as part of those working in extended shift conditions;
administrative document on the taxpayer’s working hours and his individual divisions;
time sheet for employees of the organization.

This list is not exhaustive. Taxpayers depending on specific situation To justify the use of special coefficients when calculating depreciation charges, other documents may be drawn up.

Example 2 . The organization put into operation a fiber-optic communication line in August 2013. At the same time, the period of its use is set at 125 months (equipment, according to the Classification of fixed assets, is assigned to the sixth depreciation group). Initial cost object - 825,000 rub. The accounting policy for tax purposes for 2013 provides for the use of the linear method of calculating depreciation for all objects. In September, the facility begins to be used around the clock. For such fixed assets, the administrative document of the head of the organization established the size of the increasing coefficient 2.
The basic depreciation rate for the commissioned facility is 0.8% (1/125 x 100%). The use of a multiplying factor brings it to 1.6% (0.8% x 2).
Based on this, in tax accounting, the accrued amount of depreciation, included in September in expenses that reduce income received when calculating tax, will also include the amount calculated for the introduced fiber-optic communication line - 13,200 rubles. (RUB 825,000 x 1.6%).

The Tax Code of the Russian Federation does not limit the possibility of establishing different values of increasing coefficients for different types fixed assets. But in this case, the taxpayer must justify the establishment of such values.

Example 3 . The organization implements both three-shift and round-the-clock production modes. The taxpayer provides for the use of increasing factors of 2 and 1.8 for fixed assets operated in three shifts (all) and around the clock (with the exception of equipment named in the section “Machinery and Equipment” of Classifier OK 013-94), respectively.
Equipment has to be stopped between shift changes. Therefore, the value of the increasing coefficient for fixed assets used in a three-shift mode exceeds its value for objects operating around the clock.

Tax Code The Russian Federation has established a restriction on the application of a special coefficient in relation to depreciable fixed assets used for work in conditions of an aggressive environment and (or) increased shifts. Turning to the non-linear method of calculating depreciation does not allow the use of the specified special coefficient for fixed assets belonging to the first - third depreciation groups (paragraph 4, paragraph 1, clause 1, article 259.3 of the Tax Code of the Russian Federation).

When using an object of fixed assets simultaneously in conditions of both an aggressive environment and increased shifts, the value of the increasing coefficient according to working conditions is limited to the same two units.

The fact that the possibility of simultaneous application of several increasing factors to the depreciation rate of an object of depreciable property Ch. 25 of the Tax Code of the Russian Federation is not provided for, the Ministry of Finance of Russia confirmed in Letter dated September 14, 2012 N 03-03-06/1/481. At the same time, financiers recommended that the taxpayer, if when depreciating a fixed asset there are grounds for applying several coefficients to the depreciation rate, determine in the accounting policy which of these coefficients will be applied for tax purposes of corporate profits.

The difference in the reading of the norms of the Tax Code of the Russian Federation on the possibility of using an increasing coefficient in relation to depreciable fixed assets used to work in an aggressive environment and (or) extended shifts, by officials and judges, most likely contributed to the fact that Federal Law of November 29, 2012 N 206 -FZ "On Amendments to Chapters 21 and 25 of Part Two of the Tax Code Russian Federation and Article 2 of the Federal Law "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and certain legislative acts Russian Federation" clause 1 clause 1 article 259.3 of the Tax Code of the Russian Federation was supplemented by the rule that the provisions of this subclause apply to depreciable fixed assets that were registered before January 1, 2014 (paragraph 5 clause 1 p 1 Article 259.3 of the Tax Code of the Russian Federation).

Consequently, taxpayers will not be able to apply an increasing factor to the basic depreciation rate for fixed assets used to work in an aggressive environment and (or) with increased shifts, which will be taken into account starting January 1, 2014.

- objects with high energy efficiency and high class

Taxpayers have the right to use a special coefficient to the basic depreciation rate, but not higher than 2 in relation to depreciable fixed assets related to objects that have (clause 4, clause 1, article 259.3 of the Tax Code of the Russian Federation):

high energy efficiency in accordance with the list of such facilities established by the Government of the Russian Federation;
high energy efficiency class.

Note that the possibility of applying an increasing coefficient to the mentioned fixed assets was introduced by Art. 36 of the Federal Law of November 23, 2009 N 261-FZ “On energy saving and increasing energy efficiency and on introducing amendments to certain legislative acts of the Russian Federation.”

As mentioned above, for objects that have a high energy efficiency class, if in accordance with the legislation of the Russian Federation in relation to such objects the determination of their energy efficiency classes is provided, the taxpayer has the right to use an increasing coefficient to the basic depreciation rate.

Goods produced on the territory of the Russian Federation, as well as goods imported for circulation on the territory of the Russian Federation, by virtue of clause 1 of Art. 10 of Law N 261-FZ must contain information about their energy efficiency class in the technical documentation attached to these products, in their markings, on their labels. This requirement applies to goods from:

household energy-consuming devices - from January 1, 2011;
other goods - from the date established by the Government of the Russian Federation.

The list of types of goods that are subject to requirements for the content of information about the energy efficiency class in the technical documentation attached to these goods, in their markings, on their labels is approved by Decree of the Government of the Russian Federation of December 31, 2009 N 1222.

From January 1, 2014, information about the energy efficiency class must be contained in technical documentation, markings, and on the labels of televisions, electric ovens, passenger and freight elevators.

The energy efficiency class of a product is determined by the manufacturer or importer in accordance with the rules approved by the authorized federal executive body, the principles of which are established by the Government of the Russian Federation (clause 4 of Article 10 of Law No. 261-FZ).

The list of principles for the rules for determining the energy efficiency class of a product is approved by the specified Decree of the Government of the Russian Federation N 1222.

In the List of Principles, in particular, it is noted that to designate classes of energy efficiency of goods, designations from class A (the largest) to class G (the smallest) are used (seven classes in total). When products with energy efficiency significantly exceeding that provided for class A appear on the market, additional energy efficiency classes A+, A++ can be established.

Based on the List of Principles, the Ministry of Industry and Trade of Russia, by Order No. 357 of April 29, 2010, approved the Rules for determining the energy efficiency class of a product by manufacturers and importers. These Determination Rules apply to electrical and electronic Appliances: refrigerators, washing machines and combined washer-dryers, air conditioners, dishwashers, kitchen electric stoves, electric ovens, microwaves, heating appliances, color televisions, combined television equipment, as well as incandescent lamps, computer monitors, printers, copying machines, passenger elevators (except for elevators used for production purposes).

Neither the Tax Code of the Russian Federation nor the List of Principles specifies which classes should be considered high in order to be able to apply an increasing factor to the basic depreciation rate. There are also no clarifications from the Russian Ministry of Finance and the Federal Tax Service as of today. We believe that for tax purposes it is safer to apply accelerated depreciation to objects of class A and additional classes A+, A++.

There are also objects with high energy efficiency, for which the establishment of energy efficiency classes is not provided. If such objects are named in the List of objects with high energy efficiency, for which the establishment of energy efficiency classes is not provided (approved by Decree of the Government of the Russian Federation of April 16, 2012 N 308), the taxpayer also has the right to apply an increasing coefficient to the basic rate of their depreciation.

The possibility of applying an increasing coefficient to the mentioned fixed assets was introduced by Law N 261-FZ from the beginning of 2010, and the specified List of objects came into force on May 1, 2012 (after seven days from the date of the first official publication, which occurred on April 23). According to financiers, the right to apply a special increasing coefficient in relation to objects included in the specified List of objects arises for the taxpayer from January 1, 2010 (Letters of the Ministry of Finance of Russia dated June 27, 2012 N 03-03-06/1/325, dated June 22 .2012 N 03-03-06/1/317).

Consequently, organizations that registered fixed assets listed in the List of Objects, when deciding to use an increasing factor, can recalculate the accrued depreciation amount for 2010 and 2011. This will lead to a reduction in the calculated amount of income tax. In this case, taxpayers have the right to make the necessary changes to tax returns and submit to the tax authority updated tax returns for the specified tax (reporting) periods (paragraph 2, paragraph 1, article 81 of the Tax Code of the Russian Federation).

Of the 132 items on the List of Objects, the majority are equipment for the oil and gas industry. gas industry, metallurgy, steelmaking. Column 4 of the List contains the energy efficiency indicator (EEI), units of measurement and selection criterion for IEEF of fixed assets, determined in accordance with the manufacturer’s technical documentation.

The fact that the IEEF is determined in accordance with the manufacturer’s technical documentation was confirmed by the Russian Ministry of Finance in Letter No. 03-03-06/1/440 dated August 30, 2012. At the same time, financiers strongly recommended not to apply the provisions of the paragraph in question to the relevant object. 4 paragraphs 1 art. 259.3 of the Tax Code of the Russian Federation in the absence of an IEEF value.

Currently, IEEF values may not be explicitly indicated in manufacturers' technical documentation. In addition, in the List of Facilities for a number of facilities, the IEEF is established as an operational indicator that can only be determined during the operation of the equipment and the implementation of the technological process.

In this regard, taxpayers have repeatedly contacted the Russian Ministry of Finance with the question: do they have the right, due to the lack of direct reference to the IEEF in the technical documentation, to independently calculate the said indicator based on the indicators and characteristics specified in the technical documentation of the manufacturer, in accordance with the methodology approved by the organization.

Financiers clearly explained that the energy efficiency indicator should be calculated based on the units of measurement specified in the manufacturer’s technical documentation.

At the same time, officials recalled that the functions of developing public policy and legal regulation:

in the field of energy saving and increasing energy efficiency during the circulation of goods is carried out by the Ministry of Industry and Trade of Russia (Resolution of the Government of the Russian Federation of June 5, 2008 N 438);
in the field of energy saving and increasing energy efficiency on issues of conducting energy surveys - the Ministry of Energy of Russia (Resolution of the Government of the Russian Federation of May 28, 2008 N 400).

In this connection, regarding the application of the provisions of the List of Objects, they suggested contacting the indicated federal authorities executive power (Letters of the Ministry of Finance of Russia dated 02/05/2013 N 03-03-06/1/2423, dated 01/31/2013 N 03-03-06/1/1912).

The List of Objects also includes small and especially small class passenger cars (see table).

	Name of equipment	Fuel consumption IEEF
Small class passenger cars
	With engine displacement over 1.2 to 1.8 l inclusive	no more than 6.54 l/100 km
	For individual and official use	no more than 6.54 l/100 km
	With station wagon body	no more than 6.54 l/100 km
Particularly small class passenger cars
	With engine capacity up to	no more than 5.03 l/100 km
	For individual and official use	no more than 5.03 l/100 km
	With station wagon body	no more than 5.03 l/100 km

In the case of using accelerated depreciation for small and especially small class passenger cars for official use, it should be taken into account that the manufacturer in the technical documentation indicates fuel consumption in the city, on the highway, and in the combined cycle. We believe that the application of an increasing coefficient to the basic depreciation rate is possible only when all three indicators comply with the established standards.

Financiers on the issue of the procedure for calculating the IEEF of the indicated passenger cars recommended to contact the Ministry of Industry and Trade of Russia (Letter of the Ministry of Finance of Russia dated July 20, 2012 N 03-03-06/1/353).

In the mentioned Letter No. 03-03-06/1/353, officials again repeated that the decision to apply the provisions of paragraphs. 4 paragraphs 1 art. 259.3 of the Tax Code of the Russian Federation is adopted by the taxpayer independently. But at the same time they reminded that the correct application of the specified norms of the Tax Code of the Russian Federation is verified tax authorities during events tax control, the procedure for which is established by the Tax Code of the Russian Federation.

- own facilities of agricultural organizations and SEZ residents

A special coefficient not higher than 2 to the basic depreciation rate, chosen independently taking into account the provisions of Chapter. 25 of the Tax Code of the Russian Federation, taxpayers who are industrial agricultural organizations can also take advantage of it. They have the right to use this coefficient only in relation to their own fixed assets (clause 2, clause 1, article 259.3 of the Tax Code of the Russian Federation). For the purposes of the mentioned norm, poultry farms, livestock complexes, fur-bearing state farms, and greenhouse complexes are recognized as industrial-type agricultural organizations.

Organizations that have resident status in industrial-production or tourist-recreational special economic zones can also resort to the coefficient under consideration.

Let us remind you that legal regulation special economic zones are implemented by Federal Law No. 116-FZ of July 22, 2005 “On Special Economic Zones in the Russian Federation”.

Special economic zone is a part of the territory of the Russian Federation determined by the Government of the Russian Federation, in which a special regime of implementation is in effect. entrepreneurial activity regulated by the mentioned Law N 116-FZ. The purpose of creating a special economic zone is the development of manufacturing industries, high-tech industries, production of new types of products, transport infrastructure, as well as tourism and the health resort sector. In accordance with this, industrial-production, technology-innovation, tourist-recreational and port special economic zones can be created on the territory of the Russian Federation (clause 1 of article 4 of Law No. 116-FZ).

A commercial organization (with the exception of a unitary enterprise) is recognized as a resident of an industrial-production special economic zone:

registered in accordance with the legislation of the Russian Federation on the territory of the municipality within the boundaries of which this special economic zone is located, and
concluded with the governing bodies of special economic zones an agreement on the conduct of industrial production activities in the manner and under the conditions provided for by the specified Law N 116-FZ (clause 1 of Article 9 of Law N 116-FZ).

An analogy can be traced with regard to residents of the tourist and recreational special economic zone. They are recognized as such commercial organizations(except for unitary enterprises):

registered in accordance with the legislation of the Russian Federation on the territory of the municipality within the boundaries of which such a special economic zone is located (on the territory of one of municipalities, if the tourist and recreational special economic zone is located on the territories of several municipalities), and
who have concluded an agreement with the management bodies of special economic zones on the implementation of tourist and recreational activities in the manner and under the conditions provided for by Law No. 116-FZ (clause 2.1 of Article 9 of Law No. 116-FZ).

To the basic depreciation rate established for their own fixed assets, the mentioned persons have the right to apply an increasing factor of no higher than 2 (clause 3, clause 1, article 259.3 of the Tax Code of the Russian Federation).

The coefficient is not higher than 3

Tax accounting for leased property provides for the possibility of using an increasing depreciation rate of no higher than 3 (clause 1, clause 2, article 259.3 of the Tax Code of the Russian Federation).

The leased asset transferred to the lessee under a leasing agreement is recorded on the balance sheet of the lessor or lessee by mutual agreement of the parties (Article 31 of the Federal Law of October 29, 1998 N 164-FZ “On financial lease (leasing)”). Based on this, in tax accounting, property received (transferred) for financial lease under a financial lease agreement (leasing agreement) is included in the appropriate depreciation group by the party for whom this property must be accounted for in accordance with the terms of this agreement (clause 10 of Art. 258 of the Tax Code of the Russian Federation). It is the balance holder of the leased asset who has the right to apply the coefficient in question to the basic depreciation rate established for this object.

The increasing coefficient is applied to fixed assets that are the subject of a leasing agreement, with any method of calculating depreciation (Letter of the Ministry of Finance of Russia dated January 19, 2009 N 03-03-06/1/19), with the exception of objects included in the first - third depreciation groups ( paragraph 2, paragraph 1, clause 2, article 259.3 of the Tax Code of the Russian Federation).

If the taxpayer decides to use the right to apply an increasing coefficient when depreciating the leased asset, then this coefficient, according to financiers, should be established on the date of putting this property into operation. The possibility of changing the size of the coefficient during the depreciation period of leased property is not provided for by the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated February 11, 2011 N 03-03-06/1/93).

In support of their opinion, financiers referred to paragraph. 2 clause 13 art. 258 of the Tax Code of the Russian Federation, which states that the application of increasing coefficients to the basic depreciation rates entails a corresponding reduction in the useful life of depreciable objects. In this case, the taxpayer must determine the useful life of the object independently on the date of commissioning of this object in accordance with the provisions of Chapter. 25 Tax Code of the Russian Federation. It can be changed only in cases provided for by the Tax Code of the Russian Federation - after reconstruction, modernization or technical re-equipment of the facility (paragraph 2, clause 1, article 258 of the Tax Code of the Russian Federation).

Example 4 . In July 2013, the organization received production equipment under a leasing agreement, which, according to the leasing agreement, is on its balance sheet. The initial cost of the fixed asset is RUB 918,850. Since the object, according to the Classification, is assigned to the fifth depreciation group, when it was put into operation, a useful life of 85 months was established. The accounting policy for tax purposes for 2013 for depreciable property provides linear method depreciation charges. The organization took advantage of the right granted to it to use an increased depreciation rate for the object received under the leasing agreement, setting it equal to 3.
The basic depreciation rate for the leased asset is 1.1176% (1: 85 x 100%). When applying an increasing factor to it, the depreciation rate increases to 3.5294% (1.1176% x 3). Based on this, every month starting from August of the current year, 32,430 rubles are taken into account in the form of depreciation charges in expenses that reduce income received when calculating income tax. (RUB 918,850 x 3.5294%).

The lessee, in addition to the actually accrued depreciation on the leased asset, may recognize lease payments as other expenses. Let us recall that he can take into account leasing payments in expenses minus depreciation, which is accrued by him for such an object (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation).

When replacing the lessee, provided that the leased asset is taken into account on the balance sheet of the lessor, the latter has the right to continue to depreciate this object using an increased coefficient (Letter of the Ministry of Finance of Russia dated July 14, 2009 N 03-03-06/1/463). At the end or upon termination of the leasing agreement, the right to continue to apply the specified coefficient is lost, since the property ceases to be the subject of the leasing agreement.

The lessee can be an individual. Financiers believe that in relation to depreciable fixed assets that are the subject of a leasing agreement concluded with an individual, the lessor, in whom these objects are accounted for in accordance with the terms of the leasing agreement, has the right to apply a special increasing coefficient to the basic depreciation rate (Letters of the Ministry of Finance of Russia dated 09.14.2011 N 03-03-06/1/552, dated 08.08.2011 N 03- 03-06/1/458).

If the subject of the leasing agreement is an enterprise such as Property Complex, then the increased depreciation rate applies to all fixed assets that are part of it (Letter of the Ministry of Finance of Russia dated September 24, 2007 N 03-03-06/1/692).

Taxpayer organizations engaged in scientific and technical activities also have the right to apply a special coefficient in relation to depreciable fixed assets. The size of the coefficient cannot exceed 3 (clause 2, clause 2, article 259.3 of the Tax Code of the Russian Federation).

The definition of the concept of “scientific and technical activity” is given in Federal law dated 08/23/1996 N 127-FZ "On science and state scientific and technical policy". Such activities are understood as activities aimed at obtaining and applying new knowledge to solve technological, engineering, economic, social, humanitarian and other problems, ensuring the functioning of science, technology and production as unified system(Article 2 of Law No. 127-FZ).

In Art. 262 of the Tax Code of the Russian Federation, the legislator provided a definition of the concept of “research and (or) experimental development”. For the purposes of ch. 25 of the Tax Code of the Russian Federation, the mentioned developments are understood as developments related to the creation of new or improvement of manufactured products (goods, works, services).

According to financiers, research and (or) development projects specified in Art. 262 of the Tax Code of the Russian Federation are precisely the scientific and technical activities mentioned in paragraphs. 2 p. 2 art. 259.3 Tax Code of the Russian Federation. Therefore, officials strongly recommend applying a special coefficient of no more than 3 to depreciable fixed assets that are used only for the implementation of scientific research and (or) experimental design developments, the concept of which is given in Art. 262 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated April 14, 2008 N 03-03-06/1/282).

As mentioned above, the use of increasing factors can be carried out when using a non-linear method of calculating depreciation, with the exception of the cases specified in paragraph. 4 pp. 1 clause 1 and para. 2 pp. 1 item 2 art. 259.3 Tax Code of the Russian Federation.

Objects of depreciable property to which such coefficients are applied form a subgroup within the depreciation group. Accounting for such depreciation groups and subgroups is carried out separately. All rules for creating or liquidating a group, increasing or decreasing the total balance of the group established by paragraphs 2, 3, 4 of Art. 259.2 of the Tax Code of the Russian Federation apply to such subgroups. The depreciation rate for a given depreciation group, established by clause 5 of Art. 259.2 of the Tax Code of the Russian Federation, adjusted to the value of the increasing coefficient.

The application of increasing coefficients to depreciation rates for depreciable property entails a corresponding reduction in the useful life of such objects. At the same time, depreciation subgroups for objects of depreciable property, to the depreciation rates of which increasing factors are applied, are formed as part of the depreciation group based on the useful life determined by the Classification of Fixed Assets without taking into account its reduction (clause 13 of Article 258 of the Tax Code of the Russian Federation).

Accounting

An economic entity, clause 18 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01 (approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n) provides the opportunity to choose one of four methods for calculating depreciation for the introduced fixed asset:

linear method;
reducing balance method;
method of writing off value by the sum of the numbers of years of useful life;
method of writing off cost in proportion to the volume of products (works).

At the same time, the application of an increasing coefficient to the basic depreciation rate is provided only in the case when depreciation is calculated using the reducing balance method (clause 19 of PBU 6/01, clause “b”, clause 54 Guidelines on accounting of fixed assets, approved. Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n). This was confirmed by the Russian Ministry of Finance in Letter dated August 22, 2006 N 07-05-06/220.

Parties to the leasing agreement according to paragraph. 2 p. 1 art. 31 of Law N 164-FZ have the right, by mutual agreement, to apply accelerated depreciation of the leased asset. The Ministry of Finance of Russia in Letters dated 03.03.2005 N 03-06-01-04/125 and dated 28.02.2005 N 03-06-01-04/118 stated that according to movable property composing the object financial leasing and attributable to the active part of fixed assets, by virtue of clause 19 of PBU 6/01 and clause 54 of the mentioned Methodological Instructions, an acceleration factor can be applied in accordance with the terms of the financial lease agreement of no higher than 3 when calculating depreciation charges using the reducing balance method. The use of the acceleration coefficient when calculating depreciation charges using the linear method of PBU 6/01 is not provided.

The Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 2346/11 dated July 5, 2011, indicated that the exercise of the right to accelerated depreciation is possible only if the procedure specified in clause 19 of PBU 6/01 and clause 54 of the Methodological Guidelines for Accounting for Fixed Assets is observed. The company, using the linear method of calculating depreciation, did not have the right to use an accelerated depreciation coefficient and, taking into account this coefficient, determine the useful life of the leased property.

Accrued depreciation amounts for fixed assets in accounting and tax accounting will be identical if in both accounts:

the initial cost of the object is the same;
The linear method of calculating depreciation and the same useful life are established.

The use of increasing depreciation rates in tax accounting under the above conditions clearly leads to the need to refer to the Accounting Regulations “Accounting for Income Tax Expenses of Organizations” PBU 18/02 (approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n).

The excess of the amount of depreciation taken into account for taxation over the amount of depreciation accrued in accounting, in this case, is recognized as a taxable temporary difference, since it leads to the formation of deferred income tax, which should increase the amount of tax payable to the budget in the next year after the reporting year or in subsequent reporting periods.

In the accounting of the organization, in the period in which the taxable temporary difference arose, a deferred tax liability is accrued. Such obligations are reflected as long-term and are recorded as an entry in account 77 “Deferred tax obligations" in correspondence with account 68 "Calculations for taxes and fees", sub-account "Calculations for income tax" (clauses 8, 9, 10, 12, 15, 18, 23 PBU 18/02):

Debit 68, subaccount "Calculations for income tax", Credit 77

Deferred tax liability has been accrued.

In the future, as depreciation is accrued in accounting, when it no longer appears in tax accounting, the taxable temporary difference decreases. And this, in turn, leads to a decrease in deferred tax liability:

Debit 77 Credit 68, subaccount "Calculations for income tax",

The deferred tax liability is partially (fully) repaid.