Accounting for depreciation of fixed assets, methods of calculating depreciation. Depreciation of fixed assets

Methods for calculating depreciation of fixed assets

The selected methods for calculating depreciation must be confirmed in the accounting company. Please note that in accounting it is permissible to use different ways to different groups of homogeneous fixed assets. But it is not allowed to change the method of calculating depreciation for a specific object after it has been put into operation. That is, during the entire useful life of the object, one method will have to be used (clause 18 of PBU 6/01 “Accounting for fixed assets”). In tax accounting, note, change the method tax depreciation possible from the beginning of the year. At the same time, switching from a nonlinear method to a linear one is allowed no earlier than five years after you started using it (paragraph 4, paragraph 1, article 259 of the Tax Code of the Russian Federation).

Possible methods for calculating depreciation of fixed assets in accounting

In accounting, depreciation of fixed assets can be calculated using one of four methods (clause 18 of PBU 6/01 “Accounting for fixed assets”):

• 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).

Linear method in accounting

The main advantage of the linear method is its ease of use: the cost of the object is repaid evenly over the entire period of its useful use. In addition, this is the only way to avoid temporary differences between accounting and tax accounting.

For depreciation in accounting using the linear method, the annual rate is first determined using the formula:

Then the annual depreciation amount is calculated using the formula:

The amount of depreciation that must be accrued monthly is equal to 1/12 of the annual amount (clause 19 of PBU 6/01 “Accounting for fixed assets”).

Please note: the depreciation rate for the straight-line method in accounting and tax accounting is calculated differently. Namely, in tax accounting the monthly norm is immediately determined. For this purpose, the useful life of the object is taken in months. In accounting, the annual rate is first calculated (based on the useful life in years, not months) and, accordingly, the annual depreciation amount. And only then the amount that is accrued monthly is displayed in accounting. This is 1/12 of the annual depreciation. Thus, taking into account these differences, due to rounding, the depreciation amounts calculated in accounting and tax accounting may differ. To avoid discrepancies, in accounting it is worth defining the indicator “Annual depreciation rate” with the maximum number of decimal places (at least four).

An example of calculating depreciation using the linear method can be found in the special article.

Reducing balance method

The advantage of the reducing balance method is that in the first years of operation, the fixed asset is depreciated faster than with the straight-line method. The disadvantage is that the period of full repayment of the cost of the object exceeds its useful life - part of the cost of the fixed asset remains, the procedure for writing off which must be determined in accounting policy companies. This will be more clear in the example we gave below.

To calculate depreciation using the reducing balance method, first determine the annual depreciation rate using the formula:

Afterwards, the annual depreciation amount is calculated using the formula:

The monthly depreciation amount is equal to 1/12 of the annual amount (clause 19 of PBU 6/01 “Accounting for fixed assets”).

Please note: since the residual value of the property is taken at the beginning of each year, the annual depreciation amount will gradually decrease. Accordingly, the monthly depreciation amounts will decrease. At the same time, the monthly depreciation amounts remain unchanged throughout the year.

The company sets the increasing coefficient to the depreciation rate independently, prescribing a specific value in the accounting policy. It cannot exceed the coefficient of 3.0 (clause 19 of PBU 6/01 “Accounting for fixed assets”). In this case, the coefficient of 3.0 can only be applied when depreciating fixed assets put into operation after December 31, 2005. For other fixed assets, increasing coefficients must be applied, initially when they are put into operation (order 147n dated December 12, 2005, letter of the Ministry of Finance of Russia dated June 22, 2007 No. 03-05-06-01/71).

An example of calculating depreciation using the reducing balance method

The organization purchased a laptop. The initial cost of the fixed asset, formed in accounting, is 45,000 rubles. The facility was put into operation in December 2014. Useful life - 3 years.

According to the accounting policy, in accounting, depreciation on laptops is calculated using the reducing balance method using an increasing factor of 1.5.

Depreciation on this laptop has been calculated since 2015. The residual value at the beginning of 2015 is equal to its original value, since depreciation was not accrued in 2014.

The annual depreciation rate is:

1: 3 × 100% = 33.3334%.

The calculation of depreciation charges for the useful life of a laptop is presented in the table:

Year of operation	Residual value at the beginning of the year, rub.	Depreciation rate, %	Annual amount of depreciation charges taking into account the increasing factor, rub. (column 2 × column 3 × 1.5)	Monthly amount of depreciation charges during the year, rub. (column 4: 12)	Residual value at the end of the year, rub. (column 2 - column 4)

When writing off the residual value of a fixed asset, the accountant chose from two options:

Option 1. Write off the residual value of the object to accounts 02 in the last month of its useful life.

Option 2. Continue to depreciate the item using the reducing balance method until it is written off due to disposal (sale, obsolescence or physical depreciation, etc.).

Taking into account the significance of the balance, the accountant chose option 2.

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

The advantage of depreciation based on the sum of the number of years of its useful life is that in the first years of operation the object is written off faster than with the straight-line method. In this case (unlike the reducing balance method), the repayment period of the cost coincides with the useful life.

Now regarding the calculation itself. An annual depreciation rate is not needed to write off the cost based on the sum of the numbers of years of the useful life. To calculate depreciation using this method, immediately calculate the annual amount of depreciation using the formula:

The amount of depreciation that must be accrued monthly is equal to 1/12 of the resulting annual amount (clause 19 of PBU 6/01 “Accounting for fixed assets”).

An example of calculating depreciation based on the sum of the numbers of years of useful life

The organization purchased a laptop. The initial cost of the fixed asset, formed in accounting, is 45,000 rubles. The established useful life of the facility is 3 years.

According to the accounting policy, in accounting, depreciation on laptops is calculated by writing off the cost based on the sum of the numbers of years of useful life.

The sum of the numbers of years of useful life of a laptop is equal to:

1 + 2 + 3 = 6 .

In the first year of operation of the facility, the annual depreciation amount will be:

3: 6 × 45,000 rub. = 22,500 rub..

The amount of monthly deductions is equal to:

22,500 rub. : 12 months = 1875 rub..

In the second year of operation of the facility, the annual depreciation amount will be:

2: 6 × 45,000 rub. = 15,000 rub..

Amount of monthly deductions:

15,000 rub. : 12 months = 1250 rub..

And in the third year of operation of the facility, the annual amount of depreciation is equal to:

1: 6 × 45,000 rub. = 7500 rub.

Amount of monthly deductions:

7500 rub. : 12 months = 625 rub..

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

Write-off of value in proportion to the volume of products (work) most accurately reflects the physical depreciation of the fixed asset. This is the advantage of this method. The disadvantage is the high complexity of calculations and the need for production planning.

When writing off the cost of a fixed asset in proportion to the volume of production (work), the annual depreciation rate and the annual depreciation amount are not determined. The fact is that the amount of depreciation depends on the volume of production. And it can change throughout the year. Accordingly, the amount of monthly depreciation must be determined monthly using the formula (clause 19 of PBU 6/01 “Accounting for fixed assets”):

Example of depreciation proportional to the volume of production (work)

The organization purchased a laptop, with the help of which products can be manufactured, presumably in the amount of 500 units. The initial cost of the fixed asset, formed in accounting, is 45,000 rubles.

According to the accounting policy, in accounting, depreciation on laptops is calculated in proportion to the volume of products produced.

In September 2015, 35 units were made using the laptop.

The amount of depreciation accrued on the laptop in the specified month was:

35 pcs. × 45,000 rub. : 500 pcs. = 3150 rub..

The amount of depreciation is determined monthly, separately for each item of depreciable property.

Accrual of depreciation begins on the 1st day of the month following the month in which this object was put into operation, stops on the 1st day of the month following the month when the cost of the object was completely written off or when this object was removed from the depreciable property .

Depreciation is calculated in accordance with the depreciation rate determined for the object based on its useful life.

Clause 18 of PBU 6/01 establishes four methods of calculating depreciation for the purposes of accounting:

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 the cost in proportion to the volume of products (works);

Regardless of which method of calculating depreciation charges an organization chooses, it must determine the annual and monthly rates of depreciation charges.

In accordance with paragraph 1 of Art. 259 of the Tax Code of the Russian Federation, for the purpose of calculating income tax, taxpayers can choose one of the methods for calculating depreciation:

– linear method;

– non-linear method.

The method chosen by the organization for calculating depreciation in relation to the object of depreciable property on the basis of clause 3 of Art. 259 of the Tax Code of the Russian Federation cannot be changed during the entire period of depreciation for this object.

Depreciation is written off when a fixed asset is disposed of. Depreciation amounts are recorded on account 02 “Depreciation of fixed assets”

4.1.1. Linear method of calculating depreciation

With the linear method of calculating depreciation, the annual amount of depreciation charges is determined based on initial cost or the current (replacement) cost (in case of revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item.

1) the expected period of use of this object in accordance with the expected productivity or capacity;

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

3) regulatory and other restrictions on the use of this object (for example, rental period).

The useful life of objects is determined by the organization independently when accepting the object for accounting.

The useful life of fixed assets may be revised by the organization in cases of improvement (increase) in the initially adopted standard indicators of the functioning of a fixed asset as a result of reconstruction or modernization.

From January 1, 2002, for tax accounting purposes, when determining the useful life of fixed assets, organizations must be guided by Resolution N1.

Based on the Letter from the Ministry of Finance Russian Federation dated August 29, 2002 N 04-05-06/34, when applying this resolution for accounting purposes, organizations use the specified Classification to determine the useful life of fixed assets accepted for accounting (debit of account 01), starting from January 1, 2002 of the year.

Depreciation on fixed assets that were accepted for accounting before January 1, 2002 for accounting purposes continues to be accrued based on the useful life determined when the object was registered and the depreciation calculation method chosen by the organization for a group of homogeneous objects.

Example.

The cost of the fixed asset is 260,000 rubles. In accordance with the classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1, the object is assigned to the third depreciation group with a useful life of over 3 years to 5 years inclusive. The useful life is set at 5 years. The annual depreciation rate is 20% (100%: 5 years), the annual depreciation amount is 52,000 rubles (260,000 x 20/100), the monthly depreciation amount is 4,333.33 rubles (52,000/12).

4.1.2. Reducing balance method

When the efficiency of using an item of fixed assets decreases with each subsequent year, the organization has the right to use the reducing balance method to determine the useful life and calculate depreciation.

The annual amount of depreciation charges is determined based on the residual value of the fixed asset item at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this item and the acceleration factor established in accordance with the legislation of the Russian Federation.

Example.

The cost of the fixed asset is 260,000 rubles. Useful life is 5 years. Acceleration factor 2. Annual depreciation rate 20%. The annual depreciation rate taking into account the acceleration factor is 40%.

In the first year of operation:

The annual amount of depreciation charges will be determined based on the initial cost formed when capitalizing the fixed asset item and will amount to 104,000 rubles (260,000 x 40% = 104,000).

In the second year of operation:

Depreciation will be determined based on the residual value of the object at the end of the first year of operation and will be 62,400 rubles ((260,000 - 104,000) = 156,000 x 40%).

In the third year of operation:

Depreciation will be determined based on the residual value of the object at the end of the second year of operation and will be 37,440 rubles ((156,000 - 62,400) = 93,600 x 40%).

In the fourth year of operation:

Depreciation will be determined based on the residual value of the object at the end of the third year of operation and will amount to 22,464 rubles ((93,600 – 37,440) = 56,160 x 40%).

During the fifth year of operation:

Depreciation will be determined based on the residual value of the object at the end of the fourth year of operation and will be 13,478.40 rubles ((56,160 – 22,464) = 33,696 x 40%).

The accumulated depreciation over five years will be 239,782.40 rubles. The difference between the original cost of the object and the amount of accrued depreciation in the amount of 20,217.60 rubles represents the liquidation value of the object, which is not taken into account when calculating depreciation for years other than the last year of operation. IN Last year operation, depreciation is calculated by subtracting the liquidation value from the residual value of the object at the beginning of the last year.

When organizations choose to calculate depreciation using the reducing balance method, it should be remembered that, starting from 2002, the mechanism of accelerated depreciation, previously established by Decree of the Government of the Russian Federation of August 19, 1994 N 967 “On the use of the mechanism of accelerated depreciation and revaluation of fixed assets,” was declared invalid. This cancellation was made by Decree of the Government of the Russian Federation of February 20, 2002 N 121 “On amendments and invalidation of certain acts of the Government of the Russian Federation on taxation of corporate profits.”

4.1.3. Write-off method based on the sum of useful years

With this method, the annual depreciation rate is determined based on the original cost of the fixed asset object and the annual ratio, where the numerator is the number of years remaining until the end of the asset’s service life, and the denominator is the sum of the numbers of years of the useful life of the object.

Example.

The cost of the fixed asset is 260,000 rubles. Useful life is 5 years. The sum of the numbers of useful years will be 1 + 2 + 3 + 4 + 5 = 15.

In the first year of operation, the ratio will be 5/15, the amount of accrued depreciation will be 86,666.67 rubles (260,000 x 5/15).

In the second year of operation, the ratio is 4/15, the amount of accrued depreciation is 69,333.33 rubles (260,000 x 5/15).

In the third year of operation, the ratio is 3/15, the amount of accrued depreciation is 52,000 rubles (260,000 x 3/15).

In the fourth year of operation, the ratio is 2/15, the amount of accrued depreciation is 34,666.67 rubles (260,000 x 2/15).

In the last, fifth year of operation, the ratio is 1/15, the amount of accrued depreciation is 17,333.33 rubles (260,000 x 1/15).

4.1.4. The write-off method is proportional to the volume of products (works, services)

When writing off the cost of a fixed asset in proportion to the volume of products (works, services), depreciation charges are calculated based on the natural indicator of the volume of products (works) in reporting period and the ratio of the initial cost of the fixed asset item and the expected volume of products (work) for the entire useful life of the fixed asset item.

Example.

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

4.1.5. Write-off of the cost of fixed assets as they are released into production

Clause 18 of PBU 6/01 stipulates that fixed assets costing no more than 10,000 rubles per unit or other limit established in the organization’s accounting policies based on technological features, as well as purchased books, brochures and similar publications, are allowed to be written off as production costs (selling expenses) as they are released into production or operation. In order to ensure the safety of these objects in production or during operation in an organization, it is necessary to organize control of their movement.

The effect of this norm in terms of cost restrictions “no more than 10,000 rubles per unit or other limit established in the accounting policy based on technological features” based on Letter of the Ministry of Finance of the Russian Federation dated August 29, 2002 N 04-05-06/34 applies only to objects fixed assets accepted for accounting after January 1, 2002.

4.2. Methods for calculating depreciation in tax accounting

In tax accounting (clause 1 of Article 259 of the Tax Code of the Russian Federation), taxpayers have the right to use one of two possible methods for calculating depreciation:

– linear;

– nonlinear.

When applying one of these methods, the amount of depreciation is determined for tax purposes on a monthly basis, in accordance with the depreciation rate, based on the useful life of the object. Moreover, depreciation is calculated separately for each item of depreciable property.

In relation to such types of depreciable property as buildings, structures and transmission devices included in the eighth to tenth depreciation groups, regardless of the period of their commissioning, tax legislation provides for the use of only the linear method of calculating depreciation.

The taxpayer can apply any of the above methods to other fixed assets.

Federal Law No. 58-FZ introduced Art. 259 of the Tax Code of the Russian Federation is a very important change.

“The taxpayer has the right to include in the expenses of the reporting (tax) period expenses for capital investments in the amount of no more than 10% of the initial cost of fixed assets (except for fixed assets received free of charge) and (or) expenses incurred in cases of completion, additional equipment, modernization , technical re-equipment, partial liquidation of fixed assets, the amounts of which are determined in accordance with Art. 257 of this Code."

These expenses should be classified as expenses associated with production and sales (in the amount of accrued depreciation) (Letter of the Ministry of Finance of the Russian Federation dated October 11, 2005 N 03-03-04/2/76).

The taxpayer does not take into account the above expenses for capital investments when calculating the amount of depreciation.

Example.

In January 2006, the organization purchased equipment worth 118,000 rubles (including VAT - 18,000 rubles). The cost of delivering the equipment amounted to 11,800 rubles (including VAT - 1,800 rubles).

The equipment was put into operation in January 2006. Let's assume that the useful life of this equipment is 5 years, the depreciation method is linear. The organization decides to take into account 10% of the initial cost of the equipment as expenses in tax accounting. The amount of these expenses is 11,000 rubles ((118,000 – 18,000 + 11,800 – 1800) x 10%).

Then in the organization’s accounting data business transactions will be reflected as follows:

As can be seen from the example, the amount of accrued depreciation in accounting monthly is 1833.33 rubles.

In tax accounting, considering the same example, the procedure for calculating depreciation according to this equipment will be slightly different, due to the fact that in tax accounting expenses in the amount of 11,000 rubles are recognized as depreciation deductions at a time. The subsequent depreciation charge (taking into account written-off expenses) is 1,650 rubles (110,000 – 11,000)/60 months.

Due to the different procedures for calculating depreciation in accounting and tax accounting, the taxpayer in February 2006 had a difference between the amount of depreciation in accounting and the amount of depreciation charges recognized as an expense for tax purposes, which is subject to reflection in the accounting accounts in accordance with the norms of the accounting standard PBU 18/02.

The method of calculating depreciation chosen by the taxpayer is not subject to change during the entire period of calculating depreciation for the depreciable property.

Consider linear and not linear method depreciation charges each separately.

4.2.1. Linear method of calculating depreciation

In accordance with paragraph 4 of Art. 259 Tax Code of the Russian Federation linear method represents a uniform write-off of the cost of depreciable property over its useful life, established by the organization when accepting the object for accounting.

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

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

K = (1/n) x 100%,

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

n

Example.

In January 2006, the organization put into operation a fixed asset item purchased in the same month for 60,000 rubles (excluding VAT). The acquired fixed asset item belongs to the fourth depreciation group and the organization has established a useful life of 6 years (72 months). The main asset is used in the business activities of the organization.

The monthly depreciation rate will be (1/72 months) x 100% = 1.39%.

The amount of monthly depreciation charges will be 834 rubles (60,000 rubles x 1.39%). Thus, for the purpose of calculating income tax, expenses associated with production and sales will include the amount of depreciation for this fixed asset in the amount of 834 rubles.

4.2.2. Non-linear method of calculating depreciation

Clause 5 of Art. 259 of the Tax Code of the Russian Federation, it is determined that when applying the non-linear method, the amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of the residual value of the object of depreciable property and the depreciation rate determined for this object.

When applying the non-linear method, the depreciation rate of an object of depreciable property is determined by the formula:

K = (2/n) x 100%,

Where K– the depreciation rate as a percentage of the residual value applied to a given item of depreciable property;

n– the useful life of a given depreciable property item, expressed in months.

Moreover, from the month following the month in which the residual value of the depreciable property reaches 20% of the original (replacement) cost of this object, depreciation on it is calculated in the following order:

1) the residual value of the depreciable property for the purpose of calculating depreciation is fixed as its base value for further calculations;

2) the amount of depreciation accrued for one month in relation to a given object of depreciable property is determined by dividing the base cost of this object by the number of months remaining before the expiration of the useful life of this object.

Example.

In January 2005, the organization put into operation a fixed asset worth 20,000 rubles (excluding VAT). This fixed asset item belongs to the second depreciation group; the organization has established a useful life of 2.5 years (30 months).

The monthly depreciation rate for this fixed asset item, calculated based on the useful life of the asset, will be 6.67% (2/30 months) x 100%).

From the above calculation it is clear that with each month the amount of accrued depreciation decreases.

In December 2006, the residual value of the fixed asset will be 20% of its original cost (20,000 rubles x 20% = 4,000 rubles). From the moment depreciation is calculated in in this example 23 months have passed. The remaining useful life of the object is 7 months.

The monthly amount of depreciation charges until the end of the facility’s life will be 4088.22 rubles / 7 months = 584.03 rubles.

4.3. Useful life of a fixed asset item

When accepting an object of fixed assets for accounting and tax accounting, the first thing that needs to be done is to determine the useful life of the object.

The useful life of an item of fixed assets is determined by the organization at the time the item is accepted for accounting.

The useful life of a fixed asset item is determined based on:

– the expected period of use of this object in accordance with the expected productivity or capacity;

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

– regulatory and other restrictions on the use of this object (for example, rental period).

In cases of improvement (increase) of the initially adopted standard indicators of the functioning of a fixed asset object as a result of reconstruction or modernization, the organization revises the useful life of this object.

In tax accounting, the useful life is determined within the periods established by the Classification of fixed assets (approved by Decree of the Government of the Russian Federation of January 1, 2002 N 1).

You need to look at which depreciation group the fixed asset falls into and select any useful life within the terms established for this depreciation group.

For example, telephone sets are named in the third depreciation group (OKOF code 14 3222135), which includes property with a useful life of more than 3 years up to 5 years inclusive. When purchasing a telephone, an organization can set any useful life for it ranging from 37 to 60 months inclusive, for example 40 months. No additional justification is required for why the useful life of the device is set at 40 months (and not 50 or 60).

If a fixed asset is not named in any of the depreciation groups established by the Classification of Fixed Assets, then the taxpayer does not have the right to independently determine the useful life of this object.

For such fixed assets, the useful life is established by the taxpayer in accordance with technical specifications or recommendations of manufacturing organizations (clause 5 of Article 258 of the Tax Code of the Russian Federation).

If this is impossible, then the organization has no choice but to make a request to the Russian Ministry of Economy. Without an official response from this department, the organization will not be able to charge depreciation on this object for profit tax purposes. This is precisely the position expressed by representatives of tax authorities in responses to private inquiries from taxpayers.

4.4. Annual depreciation amount

Annual sum depreciation charges are determined:

1. With the linear method – based on the original cost or (current (replacement) cost (in case of revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item.

2. With the reducing balance method – based on the residual value of an item of fixed assets at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this item and a coefficient not higher than 3, established by the organization;

3. With the method of writing off cost based on the sum of the numbers of years of useful life – based on the original cost or (current (replacement) cost (in case of revaluation) of an object of fixed assets and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the object, and the denominator is the sum of the numbers of years of the useful life of the object.

During the reporting year, depreciation charges for fixed assets are accrued monthly, regardless of the accrual method used, in the amount of 1/12 of the annual amount.

For fixed assets used in organizations with a seasonal nature of production, the annual amount of depreciation charges on fixed assets is accrued evenly throughout the period of operation of the organization in the reporting year.

When writing off the cost in proportion to the volume of production (work), depreciation charges are calculated based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset item and the estimated volume of production (work) for the entire useful life of the fixed asset item.

4.5. Depreciation bonus

According to clause 1.1. Art. 259 of the Tax Code of the Russian Federation, introduced by Law N 58-FZ, from January 1, 2006, taxpayers received the right to simultaneously include in the expenses of the reporting (tax) period the costs of capital investments in the amount of no more than 10% of the original cost of depreciable fixed assets (this is the so-called depreciation bonus ).

The inclusion of these costs in expenses is a right, not an obligation, of the taxpayer.

New standards specified in paragraph 1.1. Art. 259 of the Tax Code of the Russian Federation applies to capital investments aimed at:

1) on investments in fixed assets.

An organization can include up to 10% of the initial cost of fixed assets in expenses of the reporting (tax) period.

This rule does not apply to fixed assets received free of charge.

This rule also does not apply to fixed assets received as a contribution to authorized capital.

Formally, in paragraph 1.1 of Art. 259 of the Tax Code of the Russian Federation there is no prohibition regarding such fixed assets. However, this paragraph states that the amount of expenses for capital investments should be determined in accordance with Art. 257 Tax Code of the Russian Federation. And the procedure for determining the value of fixed assets received in the form of a contribution to the authorized capital is defined in Art. 277 Tax Code of the Russian Federation.

In accordance with Letter of the Ministry of Finance of Russia dated March 29, 2006 N 03-03-04/2/94), clause 1.1 of Art. 259 of the Tax Code of the Russian Federation also does not apply to property acquired for leasing and accounted for by the lessor organization in account 03 “Profitable investments in material values».

It should be noted that it is possible to write off up to 10% of the amount of capital investments made as expenses, i.e., take advantage of the depreciation bonus, only in relation to depreciable fixed assets that are subject to depreciation for tax purposes.

For example, they are not subject to depreciation land(Clause 2 of Article 256 of the Tax Code of the Russian Federation), therefore, an organization, having purchased a land plot, does not have the right to write off 10% of its value as expenses;

2) for expenses incurred in cases of completion, additional equipment, modernization, technical re-equipment, partial liquidation of fixed assets.

However. 1.1 Art. 259 of the Tax Code of the Russian Federation does not apply to expenses for the reconstruction of fixed assets.

In accordance with paragraph 3 of Art. 272 of the Tax Code of the Russian Federation, the depreciation bonus on fixed assets is written off as expenses for the period to which the start date of depreciation of these fixed assets refers.

The depreciation bonus for modernization costs (completion, etc.) is taken into account in expenses in the period in which the date of change in the initial cost of the modernized (completed, etc.) fixed asset falls.

Under what expense item should the amount of one-time written-off capital investments be reflected?

On the one hand, the Letter of the Ministry of Finance of Russia dated December 30, 2005 N 03-03-04/3/21 states that expenses in the form of capital investments in the amount of up to 10% of the original cost of fixed assets (expenses for modernization, additional equipment, etc.) etc.) are recognized as expenses under the item “Depreciation and amortization”.

On the other hand, in new form tax return for income tax (approved by Order of the Ministry of Finance of Russia dated 02/07/2006 No. 24n) in Appendix No. 2 to sheet 02, information on the amount of expenses for capital investments (line 044) is reflected as part of information on indirect expenses.

Considering the fact that the declaration form and the procedure for filling it out are approved by order of the Russian Ministry of Finance, which is registered with the Russian Ministry of Justice, it is more expedient for organizations to recognize the depreciation bonus as an indirect expense. To avoid misunderstandings with the tax authorities, the organization can be advised to consolidate this provision in the order on accounting policies for tax purposes.

The decision to apply (or not to apply) bonus depreciation must be reflected in the order on the organization’s accounting policies for profit tax purposes. If a decision is made to use this mechanism, the order must also determine the write-off percentage (not higher than 10% of the amount of capital investments).

Please note that, having included in the accounting policy a decision on a one-time write-off of the amount of capital investments, this rule must be applied within a year to all capital investments listed in clause 1.1 of Art. 259 of the Tax Code of the Russian Federation.

The Tax Code of the Russian Federation does not provide for the possibility of applying bonus depreciation in relation to only part of fixed assets or, for example, only in relation to modernization expenses. The procedure for accounting for expenses on capital investments must be uniform for all capital investments made by the organization during the corresponding year.

When using the mechanism of one-time write-off of up to 10% of the amount of capital investments, you must keep in mind that in the future, when calculating depreciation amounts for the corresponding fixed asset, written off in accordance with clause 1.1 of Art. 259 of the Tax Code of the Russian Federation, expenses are no longer taken into account. That is, depreciation is charged on the cost reduced by the amount of capital expenses written off at a time.

Example B.

The accounting policy of Pharm LLC for 2006 provides for a one-time write-off of 10% of the amount of capital investments made in the reporting (tax) period in the manner prescribed by clause 1.1 of Art. 259 of the Tax Code of the Russian Federation.

In January 2006, Pharm LLC purchased equipment in the amount of 500,000 rubles. (without VAT). Equipment installation costs amounted to 30,000 rubles. (without VAT). Installation was carried out in February, and in the same month the equipment was included in fixed assets.

The equipment is included in the 3rd depreciation group. The useful life of the equipment is set at 4 years (48 months). The depreciation method is linear. Depreciation on equipment is accrued from March 1, 2006.

In accordance with Art. 257 of the Tax Code of the Russian Federation, the initial cost of equipment is 530,000 rubles. In March, Pharm LLC writes off 10% of the initial cost of equipment as expenses - 53,000 rubles.

Let's calculate the amount of depreciation on equipment that Pharm LLC can include in expenses monthly starting in March 2006:

(530,000 rub. – 53,000 rub.): 48 months. = 9937.5 rub. / month

Thus, in March, in tax accounting, Pharm LLC will write off two amounts as expenses:

– depreciation bonus in the amount of 53,000 rubles;

– the amount of depreciation in the amount of 9937.5 rubles.

In the future, Pharm LLC will monthly charge depreciation on equipment in the amount of 9937.5 rubles.

If an organization incurs expenses for the modernization (completion of construction, etc.) of fixed assets, then up to 10% of the amount of expenses incurred is written off as expenses at a time (Letter of the Ministry of Finance of Russia dated December 30, 2005 N 03-03-04/3/21). The remaining part of the expenses incurred increases the initial cost of the fixed asset and is written off through depreciation in the generally established manner.

Example.

Let’s assume that Pharm LLC has a computer on its balance sheet with an initial cost of 35,000 rubles. The computer was purchased in December 2004. The useful life established when putting the computer into operation is 40 months. The depreciation method is linear. Depreciation was calculated monthly on the computer in the amount of 875 rubles. (RUB 35,000: 40 months).

In 2006, Pharm LLC modernized the computer. The amount of expenses for modernization is 12,000 rubles. The upgrade work was completed in March, therefore, in March it should be credited to the increase in the original cost of the computer.

In March 2006, Pharm LLC wrote off 10% of the amount spent on computer modernization as expenses - 1,200 rubles. Accordingly, 10,800 rubles will be attributed to the increase in the initial cost of the computer.

Let's calculate the amount of depreciation that Pharm LLC will charge for the computer in tax accounting monthly, starting in April 2006:

(35,000 rub. + 10,800 rub.): 40 months. = 1145 rub. /month

Thus, in March, in tax accounting, Pharm LLC will write off as expenses the amount of depreciation bonus in the amount of 1,200 rubles. and depreciation on the computer in the amount of 875 rubles.

Starting in April, every month Pharm LLC will charge depreciation on the computer in the amount of 1,145 rubles. until the residual value of the computer becomes zero (or until it is written off from the balance sheet).

Particular attention should be paid to the fact that in accordance with clause 1.1 of Art. 259 of the Tax Code of the Russian Federation, the ability to write off at a time up to 10% of the amount of capital investments made is provided only in tax legislation.

PBU 6/01 “Accounting for fixed assets” does not provide for such a possibility. In accounting, expenses for the acquisition of fixed assets and (or) expenses for the completion (additional equipment, etc.) of fixed assets can be written off as expenses only through depreciation.

Consequently, the use of bonus depreciation for profit tax purposes will lead to a discrepancy between accounting and tax accounting data.

Organizations applying PBU 18/02 “Accounting for income tax calculations” will have to keep records of temporary differences arising in this regard.

Example.

Let's consider the conditionsexample "B" and assume that in accounting the useful life of the equipment is set to the same as in tax accounting - 4 years, the depreciation method is linear. Pharm LLC takes into account income and expenses when calculating income tax using the accrual method. The income tax rate is 24%.

In accounting, the acquisition of equipment is reflected in the following entries.

January 2006:

D-t account 08 Set of accounts 60 – 500,000 rub. – the purchased equipment was received from the supplier.

February:

Account number 08 Account number 60– 30,000 rub. – equipment installation work was carried out;

Account number 01 Account number 08 – 530,000 rub. – equipment is accepted for accounting as part of the organization’s fixed assets.

From March 2006, depreciation on equipment begins to accrue in the amount of RUB 11,041.67. per month (RUB 530,000: 48 months):

Account number 20 Account number 02 – RUB 11,041.67

In tax accounting in March, 10% of the initial cost of equipment is written off as expenses at a time - 53,000 rubles, as well as depreciation for March - 9,937.5 rubles. The total amount of expenses recognized in tax accounting in March is 62,937.5 rubles.

In accounting in March, only the amount of depreciation in the amount of 11,041.67 rubles is recognized as expenses.

Thus, the amount of expenses recognized in tax accounting exceeds the amount of expenses recognized in accounting by 51,895.83 rubles.

In accordance with clause 12 of PBU 18/02, this difference is recognized as a taxable temporary difference. Therefore, in March, the accountant of Pharm LLC must accrue the deferred tax liability corresponding to this difference, which is reflected by the posting:

Account number 68 / “Income tax” Account number 77 – 12455 rub. (RUB 51,895.83 x 24%).

In the future, the taxable temporary difference identified in March will gradually decrease as depreciation on the equipment is calculated. At the same time, the corresponding deferred tax liability will decrease.

The process of creating and reducing the taxable difference and the corresponding deferred tax tax liability during 2006 can be clearly illustrated using a table.

It is obvious that the write-off of the difference that arose in March 2006 and the corresponding deferred tax liability will be carried out throughout the entire period that the equipment is on the organization’s balance sheet.

4.6. Calculation of depreciation for housing assets

In paragraph 17 of the old edition of PBU 6/01 it was said that depreciation was not accrued for some groups of fixed assets. These included housing facilities, external amenities and other similar facilities, as well as productive livestock and perennial plantings that had not reached operational age. For such items, depreciation was accrued in a separate off-balance sheet account.

At the same time in paragraph 51 Guidelines it is said that for housing assets that are used by an organization to generate income and are accounted for in the account for income-generating investments in material assets, depreciation is charged in the generally established manner.

This provision was also consolidated in the new edition of clause 17 of PBU 6/01. For residential properties (residential buildings, dormitories, apartments, etc.) that are used to generate income and are accounted for in account 03, depreciation must be calculated in accordance with the generally established procedure. The residual value of these items is reflected in balance sheet as part of profitable investments.

4.7. Calculation of depreciation on mobilization capacities

From January 1, 2006, there is no need to charge depreciation on mobilization capacities, that is, on those fixed assets that are used by the organization to implement the legislation of the Russian Federation on mobilization preparation and mobilization (clause 17 of PBU 6/01). But only on the condition that these objects are mothballed and are not used in the production of products, when performing work or providing services, for the management needs of the organization, or for provision by the organization for a fee for temporary possession and use or for temporary use.

This addition indirectly indicates that mobilization capacities are taken into account as part of fixed assets, despite the fact that these objects are not intended for use in commercial activities organizations (clause 4 of PBU 6/01).

4.8. Fixed assets not subject to depreciation

The list of objects not subject to depreciation, the consumer properties of which do not change over time (clause 17 of PBU 6/01), was supplemented by objects classified as museum objects and museum collections. Which fixed assets belong to them can be found out from Art. 3 of the Federal Law of May 26, 1996 N 54-FZ “On the Museum Fund of the Russian Federation and Museums in the Russian Federation.” Museum objects and collections are included in the Museum Fund, may be in state, municipal, private or other forms of ownership and their civil circulation is limited.

In addition, in paragraph 17 the list of non-depreciable objects is open, i.e. it can be supplemented. Previously, these included only land plots and environmental management facilities

4.9. Acceleration of depreciation

Changes were made to clause 19 of PBU 6/01, which established the acceleration factor used when calculating depreciation using the reducing balance method. The previous version of this paragraph stated that the coefficient is established in accordance with the legislation of the Russian Federation.

Article 10 of the Federal Law of June 14, 1995 N 88-FZ “On state support of small businesses in the Russian Federation” provided that small businesses have the right to apply accelerated depreciation in an amount twice as high as legally established norms. However, this norm has been abolished since January 1, 2005 by Federal Law of August 22, 2004 N 122-FZ.

This provision was used in the leasing agreement. Article 31 of the Law of October 29, 1998 N 164-FZ “On financial lease (leasing)” establishes that 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. The parties to the leasing agreement have the right, by mutual agreement, to apply accelerated depreciation of the leased asset. Depreciation deductions are made by the party to the leasing agreement on whose balance sheet the leased asset is located. Thus, the legislator establishes the possibility of using accelerated depreciation of the leased asset by agreement of the parties to the agreement. However, the acceleration mechanism itself is not specified in this Law.

In terms of income tax, the accelerated depreciation mechanism is described in Art. 259 of the Tax Code of the Russian Federation. As for the mechanism of accelerated depreciation in terms of property tax, Art. 374 and 375 of the Tax Code of the Russian Federation, the legislator refers to the accounting procedure.

The procedure for reflecting transactions under a leasing agreement in accounting has so far been regulated only by Order of the Ministry of Finance of Russia dated February 17, 1997 N 15 “On reflecting in accounting transactions under a leasing agreement.” It states that the calculation of depreciation charges on full recovery leasing property is carried out based on its value and norms approved in the prescribed manner, or from the specified norms, increased in connection with the use of an accelerated depreciation mechanism by a factor not exceeding 3.

At the same time, clauses 50 and 54 of the Methodological Instructions determine that when calculating depreciation using the reducing balance method movable property, constituting an object of financial leasing and attributable to the active part of fixed assets, an acceleration factor may be applied by the lessor or lessee in accordance with the terms of the financial lease agreement not higher than 3. The Ministry of Finance in a letter dated February 28, 2005 N 03-06-01-04/118 reported that the use of an acceleration factor when calculating depreciation charges using the linear method of PBU 6/01 is not provided for.

The amendments made to paragraph 3 of clause 19 allow all organizations, without exception, to use a coefficient established by the organization independently when calculating depreciation using the reducing balance method.

The annual amount of depreciation charges using the reducing balance method is determined based on the residual value of the object at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object, and the coefficient not higher than 3 established in the accounting policy of the organization for a group of similar fixed assets.

4.10. Calculation of depreciation for fixed assets used in an aggressive environment

Depreciable property, in accordance with Art. 256 of the Tax Code of the Russian Federation, property, results of intellectual activity and other objects of intellectual property are recognized that are owned by the taxpayer, are used by him to generate income and the cost of which is repaid by depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 10,000 rubles. Depreciable property is distributed among depreciation groups in accordance with its useful life. The useful life is the period during which an item of fixed assets or an item of intangible assets serves to fulfill the goals of the taxpayer's activities. The useful life is determined by the taxpayer independently on the date of commissioning of this item of depreciable property in accordance with the provisions of this article and taking into account the Classification of fixed assets approved by the Government of the Russian Federation.

In accordance with Art. 259 of the Tax Code of the Russian Federation, taxpayers calculate depreciation using either the linear or non-linear method. The amount of depreciation is determined by taxpayers on a monthly basis in the manner prescribed by this article. Depreciation is calculated separately for each item of depreciable property. Accrual of depreciation for an object of depreciable property begins on the 1st day of the month following the month in which this object was put into operation. The accrual of depreciation on an object of depreciable property ceases from the 1st day of the month following the month when the cost of such an object was completely written off or when this object was removed from the depreciable property of the taxpayer for any reason.

According to paragraph 7 of Art. 259 of the Tax Code of the Russian Federation in relation to depreciable fixed assets (hereinafter - fixed assets) used for work in an aggressive environment and (or) increased shifts, the taxpayer has the right to apply a special coefficient to the basic depreciation rate, but not higher than 2. For depreciable fixed assets that are the subject financial lease agreement (leasing agreement), to the basic depreciation rate, the taxpayer, for whom this fixed asset must be taken into account in accordance with the terms of the financial lease agreement (leasing agreement), has the right to apply a special coefficient, but not higher than 3. These norms do not apply to fixed assets related to to the first, second and third depreciation groups, if depreciation according to fixed assets is calculated using a non-linear method. Taxpayers who use depreciable fixed assets to work in conditions of an aggressive environment and (or) increased shifts have the right to use the specified special coefficient only when calculating depreciation in relation to these fixed assets. The list of operating systems that can be classified as operating systems operating in an aggressive environment is determined by the taxpayer independently (in accordance with Article 259 of the Tax Code of the Russian Federation and the requirements of the technical documentation of operating operating systems). Please note that the taxpayer must confirm the actual use of the OS in a hostile environment. In this case, accelerated depreciation is accrued and taken into account for profit tax purposes only in the month (period) that the asset is in an aggressive environment.

Before considering what depreciation of fixed assets is, it is worth taking a short historical excursion. Some accounting elements reminiscent of depreciation are already found in Venetian and Florentine ledgers of the 15th–16th centuries. It is believed that it was there and then that the origins of this economic concept. However, for a long time these accounting elements were not systematic.

Depreciation first became a regular part of accounting in England in the 19th century. This was facilitated by the rapid growth of the railway industry. Construction required significant investments, for which third-party investors – shareholders – were involved. At that time, all expenses were written off as they were incurred. Because of this, incredible costs were recorded at the very beginning of construction, and equally impressive profits were recorded at the completion stage.

Naturally, passive shareholders began to claim dividends from this profit. Active shareholders, real owners, tried to spend part of the income on renovation - updating deteriorating property. This is what gave rise to such two closely related concepts as “wear” and “depreciation” as system ones.

Depreciation and amortization charges

Economic essence of depreciation

Depreciation and amortization were and are treated as a kind of one system. The classic representation of wear and tear as a fund provided for its division into two parts - renovation and depreciation. The first was created as a reserve for replacing old property. The second accumulated funds intended for overhaul. It was precisely this that was understood at one time as depreciation.

As development progressed, various interpretations of wear were substantiated. Concept by P. Samuelson, S.L. Brew and K.R. McConnell defined the essence of depreciation in the monetary assessment of the decrease in the value of consumed capital. J. Bonbright's concept represented depreciation as reserved operating expenses intended to reduce/eliminate physical depreciation of fixed assets.

The concept of V.Ya. Gorfinkel provided for the understanding of depreciation as cost compensation for depreciation of fixed assets, carried out by including part of their cost in the form of an item of production costs, ensuring complete replacement of property upon disposal.

These concepts formed the basis for the methods of price and material calculation of depreciation of fixed assets. On the basis of these methods, the system of unified centralized standards for the depreciation of property objects, the standards for depreciation charges, which still exists today, arose.

However, it is worth understanding that a wear concept that ideally meets all requirements is still missing. This is due to the fact that the concepts of “wear and tear” and “depreciation” are most often assigned identity. In fact, their meaning is very different and there are two reasons for this.

The first is that the accrual of accounting depreciation almost never coincides with the actual physical and moral depreciation of fixed assets. The temporal component of accounting is subject to artificial periodicity, while the same component of the natural accumulation of wear and tear is determined by nonlinear factors.

Obsolescence, however, is even more separate, since it is practically impossible to take into account in advance the prospect of changing the model range in the accounting registers.

The second is that the acceleration and deceleration coefficients of depreciation used in accounting schemes do not affect the actual accumulation of physical depreciation, and the stopped depreciation of non-functioning objects does not stop their wear and tear.

So, the following definition can be considered most consistent with the actual content of the term:

Depreciation is a systematic process of gradually transferring the cost of means of labor, as they wear out, to the cost of manufactured products (works, services) to accumulate funds that will be used to fully or partially compensate for these means of labor in the future. In other words, this is the cost of the organization's fixed assets in distributed monetary form, for re-investment in fixed production assets.

Depreciation policy

The effectiveness of using accumulated funds to renew property capital depends on the correct solution of several methodological problems:

• Determining the required volume of property at the stage of its formation;
• Identification of the degree and dynamics of the influence of scientific and technological progress;
• Calculation of terms of effective functioning of property;
• Determining suitable methods for calculating depreciation for accounting purposes, allowing for the renewal of fixed assets (for accounting) and optimizing the cost of paying taxes (for tax accounting), taking into account the constant need to minimize costs.

The solution to these problems is, in fact, an expression of the depreciation policy of the enterprise. After all, the only source of data on the physical and moral condition of fixed assets is depreciation, despite its aphorism regarding real wear and tear.

The theoretical and methodological basis of the concept of the organization’s depreciation policy are:

• Selection and justification for the use of accelerated or delayed depreciation for tax accounting purposes;
• Structuring the system of arguments for depreciation policy as an element of the company’s tax and financial policy;
• Creation of a package of organizational and methodological measures for the implementation of these arguments in the activities of organizations;

Principle of rationality

Depreciation deductions are a tool not only for creating reliable reporting on property, costs and financial results organization, but also the organization of accounting, as well as a measure of the effectiveness of management activities.

Accordingly, the principle of rationality is that accounting costs should be significantly lower than the economic effect of accounting information. In addition, it is assumed that the procedure for calculating depreciation in accounting should be as close as possible to the procedure for calculating it in tax accounting.

Procedure for calculating depreciation

Accounting for accounting transactions for accrual and write-off of depreciation is carried out on a synthetic passive account 02 “Depreciation of fixed assets”. In the credit account 02 reflect the accrued depreciation on received and operating fixed assets. The debit of account 02 reflects depreciation on retired fixed assets. Sample list transactions on account 02 can be represented as follows:

1) Postings for assigning accrued depreciation to cost items:

• Dt 20 – Kt 02 for facilities involved in the main production;
• Dt 26 – Kt 02 for general economic facilities;
• Dt 44 – Kt 02 for objects involved in the sales stage.

2) To calculate depreciation for objects leased on a return basis, accounting entries Dt 91 - Kt 02 are drawn up.

3) Accounting entries on disposal of fixed assets (in all cases):

• Dt 01.2 - Kt 01.1 - initial cost;
• Dt 91.2 - Kt 01.2 - residual value;
• Dt 02 - Kt 01.2 - the amount of accumulated depreciation.

The monthly contribution amount is always 1/12 of the annual rate.
In accordance with PBU, depreciation is temporarily not accrued in the following three cases:

• Conservation of the object for more than three months;
• Repair for a period of more than twelve months;
• Reconstruction for a period of over twelve months.

Depreciation is not charged for the following accounting items of fixed assets:

• Residential buildings;
• external improvement objects and the like;
• productive and draft livestock;
• perennial plantings that have not reached operational age;
• printed publications (books, albums, brochures);
• film stock and production facilities
• exhibits of the animal world;
• land;
• property of non-profit organizations.

Methods for calculating depreciation in accounting

Depreciation can be calculated only in those ways that are allowed for use. The Russian Federation provides for the following methods for calculating depreciation of fixed assets:

Linear method

Main advantage linear method- its simplicity. The annual amount of depreciation is established based on the original cost of the object and the depreciation rate calculated according to its useful life. When calculating depreciation using this method, use the formula:

A = na * OSp(b) : 100

Where:


OSp(b) – initial cost of fixed assets, rub.

The linear accrual method is suitable for those objects that, throughout the entire period of their operation, are involved in the same type and uniform amount of work. In reality, this is very rare, and the functioning of the equipment towards the end of its service life is characterized by a decrease in quality.

The solution to this problem is the accelerated depreciation mechanism. Accelerated depreciation is a method of transferring value to cost items more quickly. Its use allows us to speed up the implementation of new, more efficient facilities. In accounting, accelerated depreciation is applicable only if depreciation is calculated by reducing the balance.

Declining balance method

Method for reducing balance involves calculating the annual amount of deductions based on the residual value at the beginning of the year, depreciation rate and acceleration factor. This coefficient cannot take a value greater than 3. When calculating depreciation using this method, use the formula:

Ag = (OCo – Ag – 1) * na * K

Where:
Аg – annual amount of deductions in (g) year, rub.;
OCO – residual value of the fixed asset item at the beginning of the reporting year, rub.;
Аg – 1 – amount of deductions in (g –1) year, rub.;
na – annual depreciation rate, %;
K – acceleration coefficient.

According to the organization's PBU, in order to calculate depreciation by reducing the balance, it is necessary to determine the size of the acceleration coefficient and reflect it in the order on accounting policies.
Let's look at an example of calculating the amount of depreciation using this method.
The company purchased a diesel generator worth RUB 67,300. S.P.I. was determined to be 4 years. The accounting policy establishes:

• acceleration factor = 1.5.
• the condition that in the last year the entire residual value is written off in equal shares.

100%: 4 years = 25% calculated annual rate.
25% * 1.5 = 37.5% norm taking into account the acceleration coefficient.
67,300 * 37.5% = 25,237.5 rub. 1st year depreciation amount
25,237.5: 12 months. = 2,103.125 rub. monthly in 1st year
67,300 - 25,237.5 = 42,062.5 rubles. residual capital at the end of the 1st year
42,062.5 * 37.5% = 15,773.44 rubles. depreciation amount 2nd year
15,773.44: 12 = 1,314.45 rubles. monthly in 2nd year
42,062.5 - 15,773.44 = 26,289.06 rubles. residual capital at the end of the 2nd year
26,289.06 * 37.5% = 9,858.4 rubles. 3rd year depreciation amount
9,858.4: 12 = 821.53 rub. monthly in the 3rd year
26,289.06 - 9,858.4 = 16,430.66 rubles. residual capital at the end of the 3rd year
16,430.66: 12 = 1,369.22 rubles. monthly write-off in the last, 4th year

Cumulative (regressive) method

Cumulative method, aka method of writing off cost by the sum of numbers of years of service life (S.P.I.), is that the annual amount of deductions is calculated according to the original cost and the ratio, the numerator of which is the number of years until the end of S.P.I. object, and the denominator is the sum of numbers by year. When calculating depreciation using this method, use the formula:

A = OSp(b) * (Ti: Tch)

Where:
A – annual amount of depreciation charges, rub.;
OSp(b) – initial cost of fixed assets, rub.;
Ti – number of years remaining until the end of the operational life;
Tch – the sum of the numbers of years of operational life.

The essence of the method is in the following example. The company purchased a machine worth 50,000 rubles. SPI of the machine – 5 years. Let's determine the sum of the numbers of years of SPI of the machine: 1+2+3+4+5=15 (cumulative number). For each year of operation, the following calculation of depreciation of fixed assets will be made:
1 year 50,000 * 5/15 = 16,667 rubles;
2 year 50,000 * 4/15 = 13,333 rubles;
3 year 50,000 * 3/15 = 10,000 rubles;
4 year 50,000 * 2/15 = 6,667 rubles;
5 year 50,000 * 1/15 = 3,333 rub.

Productive way

Productive, aka the way write-off of cost in proportion to production volume (works) is based on the physical indicator of the volume of production in the reporting period and the ratio of the initial cost and planned production output for the entire S.P.I. object. When calculating depreciation using this method, use the formula:

A = Qi * (OSP: Qn)

Where:
A – annual amount of depreciation charges, rub.;
Qi – volume of products (work) in the reporting year, rub.;
OSp – initial cost at the beginning of the reporting year, rub.;
Qn – estimated volume of products (work) for the entire SPI of a fixed asset object, rub.
An example of calculations using this method.
The company purchased equipment worth 125,000 rubles. with a service life of 6 years. The planned production output by year looks like this:
first year = 1680,
second year = 1400;
third year = 1260;
fourth year = 980;
fifth year = 880;
sixth year = 800;
only 7000 units.

The calculation results in this example are easiest to present in the form of a table:

Year	Product volume, units	Depreciation charges per unit of production, rub.	Annual amount of depreciation charges, rub.	Depreciated part, %
1 2 3 4 5 6 Total	1680 1400 1260 980 880 800 7000	17,86 17,86 17,86 17,86 17,86 17,86	30 005 25 004 22 504 17 503 15 717 14 267 125 000	24,0 20,0 18,0 14,0 12,6 11,4 100

The productive method itself most accurately reflects reality. Its use provides the most accurate reflection of product costs. The more intensively the equipment is used, the greater the amount of accrued depreciation. By the time the physical wear and tear of an object reaches one hundred percent, the total depreciation charges on it will also be equal to one hundred percent of the original cost of the object. At the same time, like other methods, productive cannot take into account the obsolescence of equipment.

A significant obstacle to its widespread use is the sharp increase in the complexity of accounting work. The presented methods of calculating depreciation are used for accounting purposes.

However, depreciation is also accrued for tax purposes, and tax legislation provides for slightly different ways of accounting for depreciation.

Methods for calculating depreciation in tax accounting

The Tax Code of the Russian Federation assumes that depreciation for tax purposes is calculated using either a linear or non-linear method. In this case, the method chosen by the enterprise is applied to all property of the organization.

Linear method

At linear method the amount of depreciation accrued per month is calculated as the product of the original cost and the depreciation rate established for this object. The depreciation rate for each object is calculated using the formula:

An= * 100%

Where:
An – depreciation rate, %;
s – S.P.I. property object, months

The linear method is mandatory for buildings, structures and transmission devices included in depreciation groups 8-10, regardless of which method is adopted in the organization. Thus, since in addition to these categories of fixed assets, these groups include machine tools, transport and other equipment, then for them the organization must apply the method (linear or non-linear) that is approved by the order on the accounting policy of the enterprise.

Nonlinear method

Unlike linear, calculated by traditional application to each object, nonlinear method assumes that the calculation is carried out as a whole for the depreciation group. This means that for each group the total balance is calculated on the first day of the month for which depreciation is calculated.

The total balance is a unit of the formula and is recalculated monthly by decreasing the amount of depreciation accrued in the previous month. It should be remembered that there is an exception for property of 8–10 groups; therefore, when calculating the total balance for these groups, the subgroups “Buildings”, “Structures” and “Transmission devices” included in them should be excluded from the calculation.

Ag= Bg* N/100

Where:
Ag – depreciation by group for the month, rub.;
Bg – total balance for the group on the 1st day of the month, rub.;
N – depreciation rate for the group (subgroup).

The monthly depreciation rates established by the Tax Code are presented in the table:

Group	Depreciation rate
1	14,3
2	8,8
3	5,6
4	3,8
5	2,7
6	1,8
7	1,3
8*	1,0
9*	0,8
10*	0,7

* minus the cost of property belonging to the subgroups “Buildings”, “Structures” and “Transmission devices”
From the month before which the total cost of the group’s objects becomes less than 20,000 rubles, the organization has the right to liquidate this group (the corresponding subgroup in the case of 8-10 groups) by assigning the amount of the total balance to the item of non-operating expenses in the current accounting period.

In the case of operation of fixed assets in particularly difficult conditions and/or with increased shifts, the organization has the right to use an increase factor to the depreciation rate. This coefficient cannot be more than 2. It is important to remember that from the beginning of 2014 it is prohibited to apply increasing coefficients for several reasons; in addition, the use of these coefficients is possible only in relation to property accepted on the balance sheet before 01/01/2014.

For a number of objects listed in paragraph 2 of Article 259.3, the organization has the right to apply an adjustment coefficient with a value not exceeding 3. However, the application of these coefficients to property of 1, 2 and 3 depreciation groups is prohibited if depreciation for them is calculated using a non-linear method.

The legislation also provides for the possibility of an organization applying norms whose value is lower than those established by the Tax Code. This is determined for each specific fixed asset object, taking into account the characteristics of the economic process. Those objects for which increasing or decreasing factors are applied must be separated into subgroups as part of their depreciation groups. The procedure for applying the coefficients is fixed in the order on the accounting policy of the organization for tax purposes.

The beginning of 2014 can be called significant. This is due to the fact that this year is the first time that organizations that have decided to switch from a non-linear to a linear method can make this transition. The Tax Code sets a limit for such a transition - once every five years. Consequently, organizations that chose a non-linear method in 2009 can change it to linear only from 01/01/2014.

For the transition “in the opposite direction”, such restrictions are not established and organizations have the right to switch from the linear method to the non-linear one in the manner established for amending the order on accounting policies.
Finally, the controversial interpretation of legislative norms related to the moment when depreciation begins to be calculated for those objects, the ownership of which requires state registration.

The code provides an unambiguous interpretation - this moment in relation to an object is recognized as the moment of its commissioning, regardless of the date of its state registration. In addition, in relation to companies that began to apply this rule in January 2013 in relation to property put into operation before December 1, 2012, a legislative decision was made on “tax forgiveness” (Article 3.1 of the Federal Law of November 29, 2012 N 206-FZ ( ed. dated July 23, 2013).

METHODS OF CALCULATING DEPRECIATION OF FIXED ASSETS

Depreciation can be calculated only in those ways that are permitted for use. Currently, depreciation of fixed assets in Russia is carried out in one of the following ways:
· in a linear way;
· reducing balance method;
· the method of writing off the cost by the sum of the numbers of years of useful life;
· the method of writing off the cost in proportion to the volume of products (works);
· accelerated depreciation method (increasing the amount of deductions using the straight-line method).

The use of one of the methods for a group of homogeneous fixed assets is carried out throughout its entire useful life.

Linear method is one of the most common. It is used by approximately 70% of all businesses. The popularity of the linear method is due to its ease of use. Its essence is that every year an equal part of the cost of this type of fixed asset is depreciated.

The annual amount of depreciation is calculated as follows:

Where A– annual amount of depreciation charges; WITH first – On- rate of depreciation.

For example, a company bought a computer. The cost was 10,000 rubles, the service life was 5 years. Thus, annually we will write off 10,000/5 = 2,000 rubles for depreciation:

Year	Residual value at the beginning of the year (RUB)	Amount of annual depreciation (RUB)	Residual value at the end of the year (RUB)
1	10 000	2 000	8 000
2	8 000	2 000	6 000
3	6 000	2 000	4 000
4	4 000	2 000	2 000
5	2 000	2 000	0

The following should be noted. If the residual value of an asset is zero, this does not mean the price of the computer has become zero. This computer can have real value, be in working condition and last for many more years. The zero residual value of this computer only means that the company fully compensated the costs of its acquisition (Fig. 5).

The linear method is advisable to use for those types of fixed assets where time, and not obsolescence (obsolescence), is the main factor limiting service life.

At reducing balance method The annual amount of depreciation is determined based on the residual value of the fixed asset item at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this item:

Where From ost– residual value of the object; To– acceleration coefficient; On– depreciation rate for a given object.

For example, an enterprise bought a machine, the cost of which is 120,000 rubles, the service life is 8 years. The acceleration factor is 2. Thus, the annual depreciation amount, taking into account acceleration, will be 25% (100%: 8 × 2). The calculation of depreciation is presented in the table:

		Depreciation rate, %

It should be noted that with this method the original cost will never be written off. In our example, in the last year of depreciation there is a balance of 12,013 rubles. Despite this drawback, the method allows you to write off the maximum depreciation value in the first years of operation of the asset (Fig. 6). Thus, the enterprise has the opportunity to most effectively reimburse the costs of acquiring fixed assets.

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

Where WITH first – initial cost of the object; T ost– the number of years remaining until the end of the useful life; T– useful life.

For example, equipment worth 100,000 rubles was put into operation. Useful life is 5 years. The sum of the numbers of the period of use is 15 (1+2+3+4+5). We present the calculation in the table:

	Residual value at the beginning of the year (RUB)	Depreciation rate, %	Amount of annual depreciation (RUB)	Residual value at the end of the year (RUB)
		100000´5/15=3333
		100000´4/15=2667
		100000´3/15=2000
		100000´2/15=1333
		100000´1/15=667

This method is equivalent to the reducing balance method, but makes it possible to write off the entire cost of the object without a balance (Fig. 7).

During the reporting year, depreciation charges for fixed assets are accrued monthly, regardless of the accrual method used, in the amount of 1/12 of the annual amount.

At method of writing off the cost in proportion to the volume of products (works) depreciation charges are calculated on the basis of the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset object and the expected volume of production (work) for the entire useful life of the fixed asset object:

Where A– the amount of depreciation per unit of production; WITH– the initial cost of the fixed asset; IN– estimated volume of production.

This method is used where the depreciation of fixed assets is directly related to the frequency of their use.

Most often, the method of writing off cost in proportion to the volume of production is used to calculate depreciation in the extraction of natural raw materials.

Let's assume that the ore reserves of this deposit are 1,000,000 tons. The cost of fixed assets used in ore mining is 16,000,000 rubles.

Depreciation per unit of production is 16,000,000/1,000,000 = 16 rubles/t.

If it is planned to extract 100,000 tons of ore annually, then the annual depreciation will be 16 ´ 10,000 = 160,000 rubles, and with annual mining

5,000 t – 16 ´ 5,000 = 80,000 rub.

Method for calculating depreciation proportional to the volume of work used primarily for vehicles. Depreciation rates are set as a percentage of the original cost of the vehicle for every 1000 km driven.

Accelerated depreciation method. In order to create financial conditions for accelerating the introduction of scientific and technical achievements into production and increasing the interest of enterprises in accelerating the renewal and technical development of the active part of fixed production assets (machinery, equipment, vehicles), enterprises have the right to use the method of accelerated depreciation of the active part of production fixed assets, entered into force after January 1. 1991

Accelerated depreciation is a targeted method of faster, in comparison with the standard service life of fixed assets, the complete transfer of their book value to production and distribution costs.

Enterprises can apply the accelerated method of calculating depreciation in relation to fixed assets used to increase the output of funds computer technology, new progressive types of materials, instruments and equipment, expanding the export of products in cases where they carry out a massive replacement of worn-out and obsolete equipment with new, more productive ones.

When introducing accelerated depreciation, enterprises use a uniform (linear) method of calculation, while the rate of annual depreciation deductions for full restoration approved in the prescribed manner (for the corresponding inventory item or their group) increases, but not more than twice.

Accelerated depreciation allows you to speed up the process of updating fixed assets at the enterprise; accumulate sufficient funds for technical re-equipment and reconstruction of production; reduce income tax; maintain fixed assets at a high technical level

Test control

1. It is advisable to use the linear depreciation method if

Depreciation is the gradual transfer of costs incurred for the purchase or construction of fixed assets to the cost of the finished product. In other words, with its help they compensate cash, which were spent on the construction or purchase of property.

Depreciation deductions are made over a long period - throughout the entire time of practical operation of the property: from putting it on the balance sheet of the enterprise in connection with its commissioning to deregistering it. The procedure for depreciation charges is approved by Article 259 of the Tax Code of the Russian Federation.

There are four methods for calculating depreciation, one of which is linear, the others are non-linear. Due to its simplicity, the linear method is the most widely used in practice.

Linear method of calculating depreciation of fixed assets

The straight-line depreciation method involves writing off the cost of a fixed asset in equal proportional installments over the entire period of its use.

What objects does it apply to?

Each organization has the right to independently choose the method of writing off depreciation charges.

Fixed assets are divided into 10 shock absorption groups depending on the time period of their operation. The straight-line depreciation method must be applied to buildings, structures and transmission devices belonging to three groups:

• Group VII - objects with a service life of 20-25 years;
• Group XI – objects with a service life of 25-30 years;
• Group X – objects with a service life of more than 30 years.

For other objects, it is allowed to apply any method of depreciation at the organization’s discretion, as specified in the order on accounting policies.

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

IMPORTANT! Until recently, the chosen depreciation principle could not be changed to another throughout the entire period of deductions for this object. From January 1, 2014, an organization has the right to make a transition from a nonlinear to a linear method once every five years. For the reverse transition - from linear to nonlinear - there are no time restrictions; this can be done at any time, having previously made amendments to the regulations on the accounting policies of the enterprise.

Video - methods for calculating depreciation of fixed assets:

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

To determine the amount of monthly depreciation deductions using the linear method, it is necessary to know the primary cost of the object, its operational life and calculate the depreciation rate.

1. Primary cost of the object

The primary cost of the object is used as the basis for calculation, which is calculated by summing up all the costs of its purchase or construction. If the value of the property was revalued, then an indicator such as replacement cost is used for calculation.

2. Operational period

The operating period is established by studying the classification list of fixed assets, differentiating them into depreciation groups. If the object is not recorded in the list, then its service life is assigned by the organization depending on:

• predicted time of use;
• expected physical wear and tear;
• expected operating conditions.

3. Formula for depreciation rate

The annual depreciation rate is expressed as a percentage of the primary (replacement) cost of the property and is calculated using the formula:

K = (1: n)* 100%,

where K is the annual depreciation rate;

n – service life in years.

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

4. Formula for calculating depreciation

With the linear depreciation method, the calculation formula is:

A = C*K/12,

where A is the amount of monthly depreciation charges;

C – primary cost of property;

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

Depreciation procedure

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

• depreciation must be calculated from the 1st day of the month following the month in which this property was placed on the enterprise’s balance sheet;
• make depreciation charges regardless of financial results;
• make depreciation deductions every month and take them into account in the corresponding tax period;
• grounds for suspending depreciation deductions are considered to be the conservation of an object for a period of 3 months or its long-term repair (more than a year). Contributions resume immediately upon return to service;
• depreciation deductions cease on the 1st day of the month following the month of write-off due to wear and tear, withdrawal from the balance sheet or loss of ownership rights to the property.

Advantages and disadvantages of the linear method

Main advantages linear depreciation method:

• Easy to calculate. The calculation of the amount of deductions needs to be made only once at the beginning of the operation of the property. The amount received will be the same throughout the entire service life.
• Accurate accounting write-off of property value. Depreciation deductions occur for each specific object (in contrast to non-linear methods, where depreciation is calculated on the residual value of all objects in the depreciation group).
• Even transfer of costs at cost. At nonlinear methods in the initial period, depreciation charges are higher than in the subsequent period (write-off occurs in descending order).

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

Main disadvantages linear method:

The method is not advisable to use for equipment subject to rapid obsolescence, since the proportional write-off of its cost does not ensure the proper concentration of resources necessary for its replacement.

Manufacturing equipment is characterized by a decrease in productivity as the number of years of operation increases. As a result, it will require additional costs for maintenance and repairs due to breakdowns and failures. Meanwhile, depreciation will be written off evenly, in the same amounts as at the beginning of operation, since the linear method does not provide otherwise.

For enterprises planning to quickly update production assets, it will be more convenient to use nonlinear methods.

The total amount of property tax over the entire life of the property to which the linear method is applied will be higher than with non-linear methods.

An example of calculating depreciation using the straight-line method

A fixed asset worth 1,000,000 rubles was added to the company’s balance sheet in March. The accountant determined that its operational life, according to differentiation by depreciation groups, will be 10 years.

The procedure for calculating depreciation using the straight-line method for this example:

• We determine the annual depreciation rate: K = 1/10*100% = 10%.
• The monthly depreciation rate will be: 10%/12 = 0.83%.
• We determine the amount of monthly depreciation charges:

1,000,000*10%/12 = 8333 rubles.

• The amount of depreciation charges for the year of operation is:

1,000,000 rubles /10 years = 100,000 rubles.

Thus, using the straight-line method, depreciation must be calculated from April in the amount of 8,333 rubles per month.

Depreciation of used property

Often used objects come into the possession of an organization, for example:

• objects acquired in a condition that is no longer new;
• property received as a contribution to the authorized capital;
• fixed assets transferred to the enterprise on the basis of succession after reorganization.

The scheme and procedure for calculating depreciation using the straight-line method for such objects will be the same as with new property. The only difference for used fixed assets is the calculation of their useful life. In order to determine it, you need to subtract the number of years (months) of its actual use from the service life established by the previous owner.

conclusions

The linear method of calculating depreciation assumes that physical wear and tear of the property occurs evenly throughout the entire operational period. This mainly applies to stationary structures, which do not wear out and become obsolete as quickly as equipment.

If it is impossible to accurately determine the rate of depreciation of property, then the linear method will be the most convenient and simplest. This method is also suitable if the company purchases property for a long period of use and does not plan to quickly replace it.

Video - main points when calculating depreciation, examples of accounting entries: