Accelerated depreciation for tax purposes. The procedure and cases of application of accelerated depreciation in accounting and tax accounting - formulas and examples About depreciation calculations

All objects (equipment, cars, etc.) tend to wear out. As they age, deductions are made from the cost of the final product to the depreciation fund. They will be used to update facilities in the future. In some cases, an entrepreneur has to apply accelerated depreciation rates (AC). Let's consider all the nuances of their use.

Purposes of using accelerated depreciation rates

The main goal of UA is the accelerated distribution of asset value. In the future, increased accruals will be used to reimburse costs during the operation period. This helps stimulate the pace of development, as well as the correct distribution of spending on modernization. Contributions are not subject to tax payments.

Accelerated depreciation is used for those objects that wear out quickly. Accelerated obsolescence makes it necessary to use special coefficients.

Types of odds

The types of coefficients are prescribed in Article 259.3 of the Tax Code of the Russian Federation. The act states that an entrepreneur can use coefficients from 1 to 3.

Factor up to two

A coefficient not exceeding 2 is relevant for the following objects:

• Operated in aggressive conditions or with extended shifts.
• They are the property of industrial entities operating in the field of agriculture.
• Are the property of resident companies of a special or free economic zone.
• Characterized by increased energy productivity.
• Manufactured on the basis of a special investment agreement.

For all of the above objects, a coefficient of 1-2 is relevant.

Factor up to three

A coefficient not exceeding 3 is relevant for these assets:

• Considered to be the subject of a finance lease agreement if the asset is on the balance sheet of the company determining depreciation. That is, this asset should not be the property of the entity that provided the lease.
• Applicable only within the framework of scientific and technical activities.
• Used as part of carbon extraction at a new deposit.
• Used in water supply and sanitation.

Article 259.3 of the Tax Code of the Russian Federation states that the same coefficient is used for funds from homogeneous groups. Objects are subject to the application of the same coefficient even when they are subject to accelerated depreciation according to several criteria.

IMPORTANT! A coefficient not higher than three can only be used if depreciation is calculated using the reducing balance method. The relevant rules are contained in paragraph 19 of PBU 6/01, paragraph 29 of PBU 14/2007.

Features of calculating accelerated depreciation

To determine the amount of deductions for depreciation, you need this formula:

Ar = Og / SPI x K.

The formula uses these values:

• Ag is the amount of annual depreciation deductions.
• Og – the residual value of the asset at the beginning of the reporting year.
• SPI is the period of useful operation of the asset in years.
• K is the required acceleration coefficient.

This formula is relevant for calculating annual deductions. However, you can also determine monthly deductions. The following formula is used for this:

Am = Ohm / SPIO x K.

The formula uses these values:

• Am – the amount of monthly deductions for depreciation.
• SPIO – remaining useful life period at the beginning of the month.
• Om – residual value at the beginning of the month.

Typically, an accountant calculates depreciation for the year.

When accelerated depreciation becomes beneficial to a company

When a company decides to buy or manufacture an operating system, it must determine a method for writing off the funds spent. The method of accelerating depreciation is relevant if there is a need to write off the cost of objects as quickly as possible.

For example, the basic potential of an asset is applied by an entrepreneur in the first years of acceptance for accounting. Such an asset could be office equipment. PCs, laptops and other machines are rapidly decreasing in value, although specifications objects remain the same. Accelerated depreciation helps write off expenses associated with the purchase or production of an asset, taking into account the load on.

FOR YOUR INFORMATION! Accelerated depreciation is one of the advantages of financing under a leasing contract.

Accelerated depreciation when leasing

Accelerated depreciation on the leased asset provides these advantages:

• Reduced property tax on the leased item.
• Reduction during the term of the leasing contract.
• A chance to buy out the leased asset upon completion of the transaction at a minimum residual value.

Accelerated depreciation allows a company to reap a number of benefits. However, it is important to determine its size correctly.

AU in relation to leased items is regulated by Federal Law No. 164 “On Leasing” dated October 29, 1998 and subparagraph 1 of paragraph 2 of Article 259.3 of the Tax Code of the Russian Federation. These regulations give the accountant the right to apply accelerated depreciation under a leasing agreement.

However, certain limitations must be taken into account. In particular, coefficients are not used for assets of 1-3 depreciation groups. These groups include objects whose useful life is 1-5 years.

Calculation of the amount of accelerated depreciation

When using increasing accrual values, you need to multiply the depreciation rate by the increasing factor.

Consider the depreciation acceleration formula:

AMu = AM * KUA.

The formula uses these values:

• AMu is the norm of UA.
• AM is the depreciation rate determined based on the useful life of the assets.
• AMC – UA coefficient from 1 to 3.

It is not necessary to take whole numbers of coefficients (1,2,3). When calculating accelerated depreciation, you can use factors such as 1.5 or, for example, 1.63.

Calculation of accelerated depreciation using an example

Equipment is purchased under a leasing contract. Initial cost it is 1 million rubles excluding. The equipment belongs to the 4th depreciation group. That is, its useful life is 5-7 years. The term of the leasing contract is 36 months.

First you need to find the coefficient by which you can write off the equipment for the leasing period. It is assumed that the write-off must be complete. The balance holder of the equipment set its useful life at 6 years. This means that the monthly depreciation rate without taking into account factors is equal to 1.389%.

The parties to the contract decided that a factor of 2 would be used. That is, the monthly depreciation deductions would be equal to 2.778%. The equipment will be fully depreciated within 3 years, which means the coefficient has been chosen correctly.

Let's change the conditions of the problem. The useful life is 80 months. The monthly depreciation rate will be 1.25%. The depreciation rate using AMC is 2.775%. The coefficient will be 2.22.

Restrictions on the use of the coefficient

There are certain restrictions on the use of AMC. The use of the coefficient must be justified. These conditions may be justified:

• The asset is in direct contact with aggressive environments. That is, the latter must destroy the object and affect its useful life.
• The asset comes into contact with toxic, explosive and other aggressive elements. They can lead to an emergency and rapid breakdown of equipment.

If there is simply an aggressive environment at the enterprise, but it does not affect the equipment in any way, the coefficient cannot be used.

use of fixed assets

Accelerated tax depreciation is relevant only for income tax payers, namely those who apply adjustments (mandatory or voluntary - it makes no difference).

Also, keep in mind that accelerated tax depreciation is your right, not your obligation. Therefore, even if you have the right to use it, you don’t have to do this (for example, if you do not want to inflate expenses/losses).

What objects are possible?

Accelerated depreciation applies only to group 4 fixed assets. As you remember, this group is divided into two subgroups:

1) with a minimum useful life of 2 years - electronic computers, other machines for automatic information processing, associated means of reading or printing information, computer programs(except for programs, the acquisition costs of which are recognized as royalties, and/or programs recognized as an intangible asset), other information systems, switches, routers, modules, modems, sources uninterruptible power supply and means of connecting them to telecommunication networks, telephones (including cell phones), microphones and walkie-talkies;

2) with a minimum useful life of 5 years - other machinery and equipment.

Since accelerated depreciation is eligible to apply a 2-year useful life, it is only relevant for the 2nd subgroup of objects- i.e. for other machines and equipment.

In turn, the first subgroup is already being depreciated over a 2-year period and cannot be accelerated further.

But please note that to exercise the right to accelerated depreciation paragraph 43 subsection Section 4 XX NKU puts forward a number of such basic means additional requirements(and they must meet all these requirements at the same time):

1) the costs of their acquisition incurred (accrued) after 01/01/2017. The norm is quite vague (on the one hand, expenses are reflected/accrued by depreciation after receipt of the object and the start of its use, on the other hand, the wording is more oriented towards payment). Therefore, before the SFSU position is announced for the purpose of applying accelerated depreciation, it is safer for both of these events to occur after January 1;

2) the fixed asset item was not put into operation and was not used on the territory of Ukraine. Please note that it is formally possible to accelerate depreciation of used fixed assets that were previously used abroad and then imported into Ukraine. But domestic facilities are not;

So it will not be possible to sell and then buy back the same object for the purpose of accelerated depreciation.

3) object commissioned within one of the tax (reporting) periods starting from 01/01/2017 to 31/12/2018;

4) within the period of accelerated depreciation of the object used in own business;

5) within the period of accelerated depreciation of objects not for sale And not available for rent other persons (with the exception of payers whose main activity is services for leasing property).

Important point! Tax officers in letter No. 732 confirmed that the company has the right to use accelerated depreciation only to some OS objects of group 4, which meets the criteria from paragraph 43 subsection Section 4 XX NKU. And other operating systems of the same group should be depreciated at normal rules with a minimum permissible period of use of 5 years.

And one moment: any disposal fixed asset before the end of the 2-year accelerated depreciation period is considered violation. This follows from letters No. 732, in which controllers talk about the need to adjust the financial result not only in the event of the sale of an asset, but also in the event of its liquidation, free transfer, contribution to the authorized capital, or theft.

How to calculate accelerated depreciation?

Accelerated depreciation method - only straight.

The question arises: wouldn’t it be a violation if an enterprise is registered for tax purposes for those fixed assets of group 4 that meet the criteria from paragraph 43 subsection Section 4 XX NKU, will apply the straight-line method, and for the remaining fixed assets of group 4 - a different depreciation method?

In our opinion, there is no violation here. Calculation of tax depreciation of fixed assets is carried out in accordance with NP(S)BU or IFRS subject to the restrictions established p.p. 14.1.138 And p.p. 138.3.2 - 138.3.4 NKU (p.p. 138.3.1 NKU). In its turn, clause 28 P(S)BU 7 provides the enterprise with freedom to choose the method of calculating depreciation depending on the expected method of obtaining economic benefits from the use of the object. That is, in both accounting and tax accounting, different methods of calculating depreciation can be applied to fixed assets of the same group.

But we believe that in practice this will rarely happen. The depreciation method, as a rule, is established in the order on accounting policies - for the entire enterprise or in the context of groups of fixed assets.

Tax authorities also agree with this. IN letter No. 732 they do not object to depreciation being charged directly linear method for a minimum period of 2 years for part of OS group 4.

Now about the depreciation period. IN paragraph 43 subsection Section 4 XX NKU it is said that in relation to group 4 assets that meet the established criteria, the enterprise can use The minimum allowable depreciation period is two years.

Since we are talking about the minimum permissible period, does this mean that it is possible to apply longer period, for example, 3 or 4 years? The tax authorities' opinion on this matter is still unknown.

Another situation. As you know, in accounting, an enterprise has the right to set any operating life that it deems appropriate. In particular, the accounting life of an asset may exceed minimum permissible period, regulated p.p. 138.3.3 NKU (cf. 025069200). In this case the same p.p. 138.3.3 NKU prescribes the use of the larger of the two terms - the accounting period - for calculating tax depreciation.

In this regard, the question arises: can an enterprise that uses accelerated depreciation of group 4 fixed assets in tax accounting accrue depreciation on them in accounting based on longer periods?

We think it can. When applying accelerated depreciation rates clause 138.3 NKU do not apply in terms of accrual of depreciation in accordance with the established minimum permissible depreciation periods for fixed assets. This rule is stated in paragraph 43 subsection Section 4 XX NKU. Therefore, in our opinion, fixed assets of group 4, which in tax accounting are depreciated at an accelerated rate over 2 years, can be depreciated over a longer period of time in accounting (i.e., it is not necessary to change the order of depreciation of objects in accounting for this purpose).

This is an approach based on a formal reading NKU, however, there is a risk that the State Fiscal Service will not recognize it. Therefore, before the position of the tax authorities is made public, it is safer to change the useful life in accounting (especially since this is a change in the accounting estimate, and not in the accounting policy, which does not require retrospective recalculation).

Repair of "accelerated" OS

Not a single fixed asset, including accelerated depreciation, is insured against breakdown. And if the breakdown is serious, it may even be necessary to take the facility out of operation for the duration of repairs. Is it necessary to recalculate accelerated depreciation in this case?

Tax officials think not. IN letter No. 732 They explained that in the case of repair of fixed assets (respectively, their decommissioning or mothballing), it is necessary to recalculate depreciation within one of the tax (reporting) periods starting from 01/01/2017 and until 12/31/2018. does not occur.

However, let us remind you that if there is reconstruction, modernization, completion, additional equipment and conservation of the facility, it will be necessary suspend depreciation calculation itself (clause 23 P(S)BU 7).

Accelerated depreciation in the declaration

For “accelerated students” in Appendix AM to the income tax return there is line A4.1 2. This line reflects the book value of fixed assets of group 4, for which accelerated depreciation is accrued on the terms paragraph 43 subsection Section 4 XX NKU, at the beginning and at the end of the reporting period, and also indicate the calculated amount of accelerated depreciation for the reporting period.

Please note! Line A4.1 2 is not part of line A4. The value of page A4.1 2, along with other lines, is taken into account in the calculation of the final page A17 of Appendix AM. Tax officials also paid attention to this letter of the SFSU dated June 30, 2017 No. 16989/7/99-99-15-02-01-17.

And if they violated...

“Punitive” differences have been introduced for violators of the conditions for calculating accelerated depreciation. A payer who did not last 2 years and used the “accelerated” asset in non-business activities (in particular, liquidated it, transferred it free of charge, contributed to the authorized capital - see above) or sold it, is obliged adjust the financial result before taxation in the reporting period in which the event occurred.

On page 4.1.17 - increasing the difference by the amount of accrued accelerated depreciation;

On page 4.2.16 - reducing the difference by the amount of tax depreciation accrued according to the usual rules.

It is interesting that violators were asked to show the conversion of accelerated depreciation to regular depreciation in the form of differences, without applying any fines or penalties.

Everything is relative

As a result of the application of accelerated depreciation, taxable profit should be reduced by depreciation expenses to a greater extent than in normal conditions. We will show with an example what benefits an enterprise can receive when using different depreciation methods.

Example. In February 2017, the company purchased new equipment that belongs to group 4 OS with a minimum permissible period of use of 5 years. The initial cost of the equipment is 86,000 UAH, the liquidation value is 2,000 UAH.

Based on the same conditions, we will show how depreciation will be calculated over the life of the object when using the straight-line and accelerated methods.

Comparative table for calculating depreciation using straight-line and accelerated methods

As you can see, if the straight-line method is applied based on the results of the first two years of operation, the amount of depreciation will be only 39.1% of the original cost of the object ((16,800 UAH + 16,800 UAH) : 86,000 UAH x 100%). While accelerated depreciation allows you to depreciate 100% of the cost of the operating system in the first two years.

Accelerated depreciation allows for good tax optimization. But if not all conditions are met, the company will be accused of unjustified tax benefits. Read how and under what conditions you can use accelerated depreciation.

Many believe that tax optimization through depreciation, especially accelerated depreciation, is a labor-intensive and risky way of saving. This is a misconception, because charging depreciation at an increased rate is permitted by law. And if all the conditions are met, there is no reason to fear. We will tell you who and when can apply accelerated depreciation so as not to cause claims from inspectors.

Why use accelerated depreciation?

Accelerated depreciation is used to quickly transfer the cost of fixed assets to manufactured products. The company has the opportunity to save income tax on the property tax of legal entities.

Profit tax savings are achieved due to the fact that depreciation charges increase expenses, and therefore reduce the tax base. And in accordance with paragraph 3 of Article 375 of the Tax Code of the Russian Federation the tax base for corporate property tax is determined as the average annual cost of fixed assets according to accounting. Since accelerated depreciation is also used in accounting, it also allows companies to save property taxes.

Ultimately, accelerated depreciation of fixed assets contributes to the renewal of fixed assets and stimulates the development of the enterprise. But since we are talking about tax optimization, legislators clearly limited the conditions for accelerated write-off of costs.

Conditions for applying the accelerated depreciation method 2019

The Tax Code does not allow accelerated depreciation to be applied to any fixed assets, but only to some. The list of objects to which acceleration can be applied in tax accounting is given in Article 259.3 of the Tax Code of the Russian Federation:

• An acceleration factor of no more than 2 is applied for the following types of fixed assets:
  • Fixed assets operating in conditions of highly aggressive environments or increased shifts,
  • OS used for agricultural production activities,
  • Property of resident organizations of a free or special economic zone,
  • Property of companies operating in industrial-production or tourist-recreational areas,
  • OS manufactured on the basis of a special investment agreement,
  • Fixed assets (except buildings) with high energy efficiency,
• An acceleration factor of up to 3 is applied for the following types of fixed assets:
  • Property under lease
  • OS used in offshore hydrocarbon production
  • Facilities used for the development of new offshore hydrocarbon fields,
  • Property used only for the purposes of scientific and technical activities,
  • Water supply and wastewater assets.

When deciding whether to use accelerated depreciation, you need to take into account several more conditions.

Firstly, The Tax Code limits the maximum coefficients that a company can apply to accelerate the write-off of property values. However, setting lower odds is not prohibited; only the maximum limit is limited. The organization must independently establish the ratio used within the acceptable limits and consolidate it in its accounting policies.

Secondly, Article 259.3 of the Tax Code of the Russian Federation establishes the requirement to apply the same coefficient for homogeneous groups of fixed assets. However, there is no prohibition on establishing different ratios for different groups of fixed assets. The main thing is to consolidate the established ratios in the accounting policy.

In accounting, the use of accelerated depreciation is limited to the following framework:

• A coefficient of no more than 3 can be applied to those companies that calculate depreciation using the reducing balance method. This is the requirement of clause 19 of PBU 6/01 “Fixed assets”,
• Small businesses have the right to set a coefficient of no more than 2 (clause “b”, clause 54 Guidelines, approved Order of the Ministry of Finance dated October 13, 2003 No. 91n).

Depreciation acceleration coefficient in an aggressive environment

An aggressive environment is considered to be natural or man-made factors, under the influence of which the deterioration of fixed assets is significantly accelerated (clause 1, clause 1, article 259.3 of the Tax Code of the Russian Federation). For example, operating an OS in the Far North or in contact with toxic materials.

Officials believe that accelerated depreciation can be applied to objects that were not originally intended to operate in an aggressive environment. If the documentation for the OS contains a mention of its suitability for working in such an environment, then acceleration can be applied when real conditions exceed the standards specified in the documentation.

The company can accelerate depreciation by no more than twice. In this case, the fixed asset must be registered before 01/01/2014. and should not be included in the first, second and third depreciation groups.

Similar requirements and conditions are established for property operated under extended shift conditions.

Accelerated depreciation when leasing

The Tax Code of the Russian Federation allows the application of an acceleration factor in relation to leased property. Depreciation is calculated by the balance holder, it can be either the lessor or the lessee, this condition is fixed by the parties in the contract.

The use of acceleration in leasing is associated with several features:

• A coefficient of no more than three is applied,
• If the subject of leasing is an enterprise as a property complex, then accelerated depreciation can be charged on all property on the balance sheet of the enterprise. An exception is fixed assets of the first, second and third depreciation groups,
• The lessor has the right to continue accruing depreciation, even if the lessee changes (letter of the Ministry of Finance dated July 14, 2009 No. 03-03-06/1/463),
• If the object is listed on the lessee’s balance sheet, he has the right to charge accelerated depreciation on the object transferred to him from the previous lessee. In this case, you do not need to focus on the size of the coefficient that was used by the previous lessee (letter of the Ministry of Finance dated 09.09.2013 No. 03-03-06/1/37022).

In accounting, the acceleration factor is used if a company calculates depreciation using the reducing balance method. The formula for determining the annual depreciation rate will look like this:

And the annual depreciation amount is calculated using the following formula:

Let's show with an example:

The company acquired a fixed asset worth RUB 1,200,000. (excluding VAT). The facility was put into operation in December 2017, the company begins calculating depreciation in January 2018. The useful life of the OS is eight years. The accounting policy sets an accelerated depreciation coefficient of 2, since the object will be used in an aggressive environment.

• The annual depreciation rate is 2 / 8 * 100 = 25%.
• The annual depreciation amount is:
  • In the first year of operation of the OS: 1,200,000 * 25% = 300,000 rubles,
  • In the second year of operation: (1,200,000 – 300,000) * 25% = 225,000 rub.,
  • In the third year: (1,200,000 – 300,000 – 225,000) * 25% = 168,750 rubles. and so on until the end of its useful life.

Review of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.

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 a requirement to consolidate the possibility in the accounting policy. 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 Far Eastern District dated 07/05/2011 N F03-2566/2011, FAS Ural district dated 27.02.2008 N F09-656/08-C3 (Determination of the Supreme Arbitration Court of the Russian Federation dated 22.05.2008 N 6444/08 refused to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review in the manner 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 as 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 low temperatures in the regions of the Far North and equivalent areas and in the absence of 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 the aggressive process environment is in direct contact only with the equipment itself, this equipment is a mechanical boundary of an aggressive environment and in operating mode is 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 exploitation dangerous objects 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 an explosive, 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 presence of such conditions must be confirmed by the relevant internal documents of the organization.

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 of the technical documentation of the operating fixed assets or another document (manufacturer’s recommendations), which sets out the procedure for using this object under normal conditions, as well as the possibility of its use in an aggressive environment.

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). The last month for depreciation is 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 effective use equipment, increasing 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. Wherein normal duration 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 Unified Standards of Depreciation Charges previously used for taxation full recovery fixed assets National economy USSR (approved by Resolution of the Council of Ministers of the USSR dated October 22, 1990 N 1072), then in the note to the document we find that the norms of depreciation charges for machinery and equipment were established based on the operating mode in two shifts (with the exception of equipment for continuous production, forging and pressing equipment weighing over 100 tons, for which the standards were established based on a three-shift operating mode, and logging equipment, for which the standards were established based on a one-shift operating mode).

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 tax inspectorate’s argument about the possibility of equipment operating 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, which corresponds to the All-Russian Classifier of 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 judicial acts of arbitration courts that have entered into legal force 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 given Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 7221/12, can be revised on the basis clause 5, part 3, 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 are not determined by tax legislation. 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 working hours of the taxpayer and its individual divisions;
• time sheet for employees of the organization.

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

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). The initial cost of the object is 825,000 rubles. 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.

The Tax Code of the Russian Federation establishes a restriction when applying a special coefficient in relation to depreciable fixed assets used to work in an aggressive environment and (or) extended 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 of the Russian Federation" paragraphs. 1 clause 1 art. 259.3 of the Tax Code of the Russian Federation was supplemented by the rule that the provisions of this subparagraph apply to depreciable fixed assets that were registered before January 1, 2014 (paragraph 5, paragraph 1, clause 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 household appliances: refrigerators, washing and combined washer dryers, air conditioners, dishwashers, kitchen electric stoves, electric ovens, microwaves, heating devices, color image televisions, combined television equipment, as well as incandescent lamps, computer monitors, printers, photocopiers, 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 consists of equipment for the oil and gas industry, metallurgy, and 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 specified federal executive authorities (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 recalled that verification of the correct application of the specified norms of the Tax Code of the Russian Federation is carried out by tax authorities during tax control activities, 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”.

A 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 for carrying out business activities operates, regulated by the aforementioned Law N 116-FZ. The purpose of creating a special economic zone is the development of manufacturing sectors of the economy, high-tech industries, the 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
• having entered into an agreement with the management bodies of special economic zones on the conduct of industrial and production activities in the manner and under the conditions provided for by the said Law No. 116-FZ (clause 1 of Article 9 of Law No. 116-FZ).

An analogy can be traced with regard to residents of the tourist and recreational special economic zone. Commercial organizations are recognized as such (with the exception of 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 the 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 for the straight-line method of calculating depreciation. 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 lessor's balance sheet, 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 as a 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 the Federal Law of August 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 a single 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, paragraph “b”, clause 54 of the Methodological Guidelines for Accounting for Fixed Assets, approved by 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, constituting an object of 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 not 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, deferred tax liability. Such liabilities are reflected as long-term and are recorded as an entry in account 77 “Deferred tax liabilities” 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.

It is no secret that tax accounting provides various preferences for taxpayers. One of them is the use of an accelerated depreciation rate. What specific coefficients can a food industry enterprise use? What differences arise with accounting and what deferred taxes on them need to be reflected in accordance with PBU 18/02 “Accounting for income tax calculations”? Answers to questions are given taking into account the explanations of officials and arbitration practice.

Types of “depreciation” coefficients

The application of increasing (decreasing) coefficients to the depreciation rate is provided Art. 259.1 Tax Code of the Russian Federation- namely, coefficients 2 and 3. Taxpayers have the right to apply the first of them in relation to:

Depreciable fixed assets used for work in aggressive environments and (or) extended shifts;

Own depreciable fixed assets of industrial agricultural organizations (poultry farms, livestock farms, fur-bearing state farms, greenhouse plants);

Depreciable fixed assets owned by organizations with resident status of an industrial-production special economic zone or a tourist-recreational special economic zone;

Depreciable property related to objects with high energy efficiency, in accordance with the list of such objects established by the Government of the Russian Federation;

Objects of depreciable property that have a high energy efficiency class, if in relation to them the legislation provides for the determination of their energy efficiency classes.

An increasing factor of no higher than 3 can be applied to:

Depreciable fixed assets that are the subject of a leasing agreement (financial lease), from taxpayers for whom these fixed assets must be accounted for in accordance with the terms of the concluded agreement;

OS objects used for scientific and technical activities.

Food industry enterprises theoretically claim to apply the above-mentioned increasing coefficients for almost all reasons, with the possible exception of the last one, since the fixed assets of food workers are acquired for the production of products, and not for conducting scientific and technical activities. It is not always possible to count on the application of an increasing coefficient to the basic depreciation rate for leased property - it, as a rule, according to the terms of the concluded agreements, is taken into account by the lessor, and the food industry enterprise acts in a different role - the lessee. Although the transfer of leased property to his balance sheet cannot be ruled out ( Letters of the Ministry of Finance of the Russian Federation dated 02/08/2013 No. 03-03-06/1/3114 , dated March 11, 2013 No. 03-05-05-01/7256,dated 02/11/2013 No. 03-05-05-01/3372 ).

Is it possible to apply multiple coefficients?

In practice, it happens that the same fixed asset item meets several criteria that entitle it to an increasing coefficient. For example, if the equipment is used to work in an aggressive environment and (or) extended shifts and at the same time belongs to objects with high energy efficiency. Or the OS object is used for work in conditions of an aggressive environment and (or) increased shifts and at the same time is the subject of a leasing agreement. Is it legal for the purposes of calculating income tax to simultaneously apply several increasing factors to the basic depreciation rate in these situations? Officials give a negative answer ( Letter of the Ministry of Finance of the Russian Federation dated September 14, 2012 No. 03-03-06/1/481 ). Possibility of simultaneous application of several increasing coefficients to the depreciation rate of a depreciable property Ch. 25 Tax Code of the Russian Federation not provided. Therefore, if there are grounds for applying several coefficients to the depreciation rate of fixed assets, according to officials, the taxpayer should determine in the accounting policy which of these coefficients will be applied for profit tax purposes.

Aggressive environment and increased shifts

Such conditions may be present in the activities of various food industry enterprises. However, there are certain difficulties with using a multiplying factor not higher than 2.

Firstly, Federal lawdated November 29, 2012 No.206-FZ the right to apply such an increasing coefficient is limited until 2014 ( para. 5 pp. 1 clause 1 art. 259.3 Tax Code of the Russian Federation), and we are talking specifically about the date the OS was put into operation ( Letter of the Ministry of Finance of the Russian Federation dated January 14, 2013 No. 03-03-05/1 ). Property that is included in the fixed assets until the specified time limit continues to be depreciated after that with an increasing factor if used in an aggressive environment and (or) increased shifts.

Secondly, for tax purposes there is a separate concept of an aggressive environment. To apply the increasing factor, the following conditions must be met:

Production technology implies the presence of an explosive, fire-hazardous, toxic or other environment in the production process;

The main product is in contact with this environment;

This environment serves as the cause (source) of initiating an emergency.

The concept “in contact” means that a specific unit of fixed assets is in direct contact with an explosive, fire-hazardous, toxic and other aggressive technological environment. The Tax Code of the Russian Federation does not establish a list of documents necessary to confirm the legality of applying an increasing coefficient to the depreciation rate. In this regard, the fact of operation of fixed assets that are actually located in an aggressive environment or in contact with a fire hazardous environment can be confirmed by any evidence substantiating these circumstances. For example, work in an aggressive environment may be evidenced by an object passport, technical description and other documents that indicate essential conditions operation of the OS. At the same time, in relation to each individual fixed asset item, specific factors (natural and (or) artificial) are established that cause increased wear and tear ( Letter of the Federal Tax Service of the Russian Federation dated July 1, 2013 No.  ED-4-3/11772@).

Thirdly, in Art. 259.3 Tax Code of the Russian Federation There are no instructions regarding extended shifts. Therefore, organizations have to resolve their doubts in court. Among the landmark decisions of the arbitrators, we highlight Resolution of the Supreme Arbitration Court of the Russian Federation dated November 20, 2012 No. 7221/12 . An increased shift of work of fixed assets (exceeding their two-shift operation) is a factor that influences the physical wear and tear of depreciable property, and depends on the intensity of use of labor tools. Tax Classification of fixed assets contains the names of depreciable property to which it corresponds All-Russian classifier of fixed assets OK 013-94. In order to eliminate uncertainty regarding the legality of applying the increasing factor, it should be assumed that accelerated depreciation of fixed assets due to their operation in extended shift mode does not apply only to machinery and equipment named in the section “Machinery and Equipment” OK 013-94 as OS for continuous production. Accountants in the food industry need to pay attention at this point to avoid losing the case in court.

Differences with accounting

When maintaining accounting records, the use of an increasing factor is provided only when calculating depreciation using the reducing balance method ( para. 3clause 19 PBU 6/01 “Accounting for fixed assets”). Calculating depreciation using the usual straight-line method does not give such a right to a food industry enterprise. As a result, temporary differences in the amount of accrued depreciation arise between accounting and taxation. But here you should also remember that in tax accounting the accountant has the right to use the depreciation bonus ( para. 2 p. 9Art. 258 Tax Code of the Russian Federation). Both of these factors must be taken into account when determining the temporary difference and creating a deferred tax liability from it, which will subsequently be repaid. Application procedure PBU 18/02 In this situation, let's look at an example.

It was decided to apply to equipment worth 1,000,000 rubles. (excluding VAT) depreciation bonus (30%) and accelerated depreciation factor 2. The useful life established in accounting and tax accounting is five years.

In accounting, depreciation for the year will be 200,000 rubles. (RUB 1,000,000 / 5 years). For tax purposes, the depreciation bonus is equal to 300,000 rubles. (RUB 1,000,000 x 30%). It must be accounted for as a deferred tax liability (DTL) - 60,000 rubles. at a profit tax rate of 20%. The cost indicator at which equipment is included in the corresponding depreciation group is 700,000 rubles. (1,000,000 - 300,000). Then the amount of tax depreciation taking into account coefficient 2 is 280,000 rubles. (RUB 700,000 / 5 years x 2). For the first year, the difference in tax and accounting depreciation will be 80,000 rubles. (280,000 - 200,000), the IT accrued from it will increase by 16,000 rubles. (RUB 80,000 x 20%). The same will happen in the second year. And in the third year, the residual value and depreciation in tax accounting will amount to 140,000 rubles. (700,000 - 280,000 - 280,000). In accounting, depreciation will still be equal to 200,000 rubles. From a difference of 60,000 rubles. (200,000 - 140,000) IT will be repaid for 12,000 rubles. In the fourth and fifth years of operation, the equipment will be depreciated in accounting, with a difference of 400,000 rubles. IT will be repaid for 80,000 rubles. As a result, the IT balance will be equal to zero (60,000 + 16,000 + 16,000 - 12,000 - 40,000 - 40,000), that is, our calculations are correct.

The following entries will be made in the organization's accounting:

Contents of operation	Debit	Credit	Amount, rub.
In the first two years of operation
Equipment was introduced as an OS object*	01	08	1 000 000
It is reflected from the depreciation bonus	68	77	60 000
Depreciation is reflected in accounting for two years	20	02	400 000
Increased accrued IT	68	77	32 000
In the third year of operation
Depreciation accrued for the facility for the year	20	02	200 000
	77	68	12 000
In the fourth and fifth years of operation
Depreciation has been calculated on the facility for two years	20	02	400 000
Previously accrued IT for equipment was written off	77	68	80 000

For purposes of clarity and simplicity, we assume that the purchased equipment does not require installation and is immediately put into operation.

As you can see, there are nuances in applying coefficients to the basic depreciation rate. We hope that the article helped you understand them and consolidate your existing knowledge. In any case, you should not be afraid of accelerated depreciation; you should use this right, as well as the depreciation bonus - both of them allow you to write off more of the cost of the asset and thereby reduce the tax burden of the taxpayer.

Resolution No. 308 dated April 16, 2012.

Federal Law of November 23, 2009 No. 261-FZ “On energy saving and increasing energy efficiency and on introducing amendments to certain legislative acts of the Russian Federation.”