The formula for calculating the residual value of fixed assets. Depreciation, amortization and residual value of equipment. Sale at residual value

The concept of book (accounting, residual) value is used in accounting to account for the impact of depreciation on the value of assets. Non-depreciable assets in financial statements are displayed at their initial cost, but the cost of depreciable assets, such as buildings and equipment, decreases over time due to their depreciation (depreciation). The asset in the financial statements is still displayed at its initial cost, and the depreciation amount is indicated on a separate line... To calculate the carrying amount of an asset, you simply subtract the depreciation amount from the initial value of the asset.

Steps

Part 1

Understanding book value

Determination of the book value. The carrying amount of an asset is the difference between its initial cost and the depreciation amount. According to the rules of financial reporting, assets are always displayed at their initial value, which allows unification of accounting. But the value of large assets, such as plant equipment, decreases over time, so depreciation (depreciation) must be taken into account. Subtracting the depreciation amount from the initial cost of the asset will give you its carrying amount.

Determine the initial cost of the asset. You need to know it in order to correctly calculate the book value. The initial cost of an asset is the amount paid to acquire it. The initial value of the asset is displayed in the general ledger.

Determine the depreciation of the asset. After finding out the initial cost of the asset, find the amount of its depreciation (as of the current date). This amount appears in the general ledger on the Accumulated Depreciation line (or section). Usually, however, the depreciation of each asset is not shown, so find the depreciation chart of the asset you are interested in.

Part 2

Depreciation calculation

Decide on the depreciation method. Depreciation of fixed assets is gradual write-off the cost of the asset into annual expenses. Depreciation can be accrued using several methods. The most common method is straight-line depreciation, but there are other methods used, such as the declining balance method and the sum of numbers (years) method. The choice of method depends on the asset.

Use the straight-line depreciation method. In this case, the depreciation amount will be constant throughout the entire period of use of the asset. For example, if the equipment was purchased for 1,000,000 rubles, and its service life is 10 years, then the annual depreciation amount will be 10% of 1,000,000 rubles, that is, 100,000 rubles.

Use the diminishing balance method. This is the method accelerated depreciation, in which its amount is greater at the beginning of the asset's life (compared to the amount at the end of this period). In this case, you must use a straight-line depreciation percentage. For example, the percentage of depreciation for a double reduction in the balance of an asset that has a useful life of 10 years is 2 x 10% = 20%. This means that the new value of the book value of the asset at the end of the reporting period will be 20% less than the previous value. In our example, for the first year of operation of the asset, depreciation will be 200,000 rubles (20% of 1,000,000 rubles).
- To further explain this method, let's calculate the depreciation of the asset for the second year of its operation. First, let's determine the book value of the asset at the end of the first year of its operation: 1,000,000 - 200,000 = 800,000 rubles. For the second year of operation of the asset, depreciation will be 160,000 rubles (20% of 800,000 rubles), and book value asset at the end of the second year of its operation will be 800,000 - 160,000 = 640,000 rubles.
Use the sum of numbers (years) method. This method is based on a calculation algorithm (formula), very similar to the algorithm used in the decreasing remainder method, but different quantities are used here. The formula looks like this: A = (NS - LS) ∗ (nn + (n - 1) + (n - 2)...) (\ Displaystyle A = (NS-LS) * ((\ frac (n) (n + (n-1 ) + (n-2) ...))))

Determine the amount of accumulated depreciation of the asset. This is the balance that appears in the Accumulated Depreciation section. Let's use the example above and the straight-line depreciation method. Suppose you want to know the depreciation amount in 6 years. Since the annual depreciation amount is RUB 100,000, the accumulated depreciation will be RUB 600,000. If you use other methods of calculating depreciation, repeat the process described for each year until you reach the year you want.
Subtract accumulated depreciation from the value of the asset. To calculate the carrying amount of an asset, simply subtract the depreciation amount (to date) from the asset value. In our example, the book value of the asset in 6 years will be: (1,000,000 - 600,000) = 400,000 rubles.
- Note that the carrying amount of an asset cannot be less than its residual value, even if the asset has been in use for such a long period that, when calculated, the asset's carrying amount is less than its residual value. In this case, the carrying amount of the asset is equated to its residual value until the asset is sold (in this case, its value becomes zero).

Part 3

Use of book value

Difference in book value from market value asset. The carrying amount is not an accurate estimate of the price of the asset, that is, this value does not reflect the real market value of the asset. Book value defines the percentage of the initial value of the asset, which can be attributed to expenses (due to the depreciation of the asset).
- The market value of an asset is the price that a potential buyer of an asset is willing to pay. For example, factory equipment was purchased for 1,000,000 rubles, and the depreciation amount over 4 years was 400,000 rubles. On this moment the carrying amount of the asset is RUB 600,000. But this equipment is morally outdated (thanks to new technologies), so buyers are ready to pay only 200,000 rubles for it.
- The market value of some assets, such as complex large machine tools, is significantly higher than their book value. This means that even if the asset has been in operation for a long time and therefore its depreciation is quite high, it still functions properly and is in demand.

Fixed assets of the enterprise - property funds that are used in the production processes of the company. Their residual value is the difference between the original / replacement price of the object and its accumulated depreciation over the operating period. It is also called the book price of the asset on a specific date.

The main material resources of a company / institution can receive:

by exchange, purchase on a paid basis;
free of charge (disinterested transfer);
during the construction of a building / structure (construction);
from contributions to the authorized capital.

According to the classifier, fixed assets include:

buildings, various structures, premises;
land;
transport;
office equipment and computing devices;
measuring devices;
breeding cattle;
production and household equipment;
museum funds;
perennial trees, etc.

What is the residual value necessary for and when is it used?

Residual value is required for:

determining the degree of wear and tear of the property fund, as well as its write-off (if necessary);
calculation of tax deductions for property;
evaluating the effectiveness of the use of basic resources;
analysis of the general state of production.

The residual value of fixed assets is used in the following procedures:

when concluding transactions related to the purchase / sale / exchange of the company's property funds;
when carrying out credit operations secured by tangible assets;
when calculating the amount of the insured amount;
when making intangible assets in the authorized capital;
when conducting bankruptcy proceedings or when restructuring an institution;
when resolving property disputes.

Calculation of the residual value of fixed assets

To objectively determine the size of the residual value, a correct calculation of such an indicator as depreciation deductions is required.

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Depreciation of fixed assets can be carried out in several ways:

linear;
nonlinear;
production;
by the sum of the number of years;
by the size of the reduced balance of property and the period of its useful use.

The useful life is the period during which the fixed assets will be used by the enterprise to make a profit.

Depreciation is not charged on material objects that do not change their consumer properties during the entire period of their use. These include:

museum exhibits, collections;
land;
objects of nature management.

Calculation formula:

OS = VS / PS - NA, where

OS - residual price;

ВС / ПС - recovery / initial cost;

HA - accumulated depreciation.

In the postings, the residual value calculation will be reflected as the difference between the debit balance of account 01 and the credit balance - 02.

The residual value of fixed property assets can be zero only if the accumulated depreciation reaches their original value.

The initial

– actual price main resources at the date of their purchase and entry into accounting documents enterprises. In other words, these are the funds spent by the institution on the production / construction / purchase of basic material resources, excluding VAT and other deductions due to reimbursement. Decrease / increase in the initial cost of fixed assets - modernization / reconstruction or liquidation material object, must be reflected in accounting documents.

Restorative

- the cost of tangible assets (OS) after the revaluation.

Revaluation of fixed assets is carried out to identify their real (market value).

To do this, the initial price of the fixed asset is recalculated taking into account market prices and current conditions reproduction. In this case, objects are revalued at their current value once a year at the end of the reporting period (December 31).

When calculating the replacement cost of fixed resources, the following can be used:

market prices for similar goods set by manufacturers;
the average price level published in the media;
information on the market value of products obtained from Rosstat;
opinion of financial analysts.

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The concept of the residual value of objects

The value of a business using the discounted cash flow method depends significantly on the expected value of the business at the end of the forecast period. The residual value of a business can be calculated not only by the Gordon model.

How to calculate the residual value of fixed assets

In some cases, the application of other calculation methods below can be justified.

With effective business management, its life span tends to infinity. However, it is impractical to forecast the expected income streams for several decades ahead: the longer the forecasting period, the lower the forecast accuracy. To take into account the income that the assessed business can bring outside the forecasting period, the expected value of the enterprise (business) at the end of the forecast period is determined - "residual value of the business", "cost of reversion", "post-forecast (terminal) value" (this is the term used in FSO No. 8 "Business Appraisal"; at the same time terminal value- from the English "terminal value").

Depending on the prospects for business development in the post-forecast period, one of the following methods is selected to calculate the value of the business at the end of the forecast period:

- cost calculation method net assets can be used for a stable capital-intensive business, the cost of which significantly depends on the value of its tangible assets. The method is also applicable if the sale of the company's assets is expected at the end of the forecast period. It is reasonable to apply the method in the case when the period of the enterprise's existence is chosen as the forecast period based on the plans of its owners and management.

- the proposed sale method, according to which reversion cost calculated by multiplying the annual value cash flow by the expected value of the multiplier at the date of the end of the forecast period. The method is applicable if there is an active market for transactions for the purchase and sale of similar companies as of the valuation date and reasonable forecasts of the development of this market during the forecast period. In Russian business valuation practice, this method is rarely used.

- the Gordon model is applied if, by the end of the forecast period, the growth rate of the company's cash flows stabilizes at a low level, provided there is a reasonable assumption that a small stable long-term average annual cash flow growth rate will remain in the post-forecast period. It is reasonable to apply the Gordon model in the case when the period is chosen as the forecast period, after which the growth rate of the company's cash flows will stabilize at a low level.

Most often, to calculate the residual value of the appraised business, they use Gordon model, formula which is presented in the following two options:

where OS is the residual value of the business at the end of the forecast period;

d - discount rate;

q - stable long-term growth rates of cash flows in the post-forecast period;

DPn and DP (n + 1) are the values of the cash flow, respectively, of the last (n-th) year of the forecast period (DPn) and the first year of the post-forecast period (DP (n + 1)).

Obviously, the above formulas are the same, since their numerators are equal: DP (n + 1) = DPn × (1 + q).

The amount of depreciation of fixed assets and their residual value after revaluation (except for revaluation based on the opinion of the appraiser) are determined in the following order.

The replacement cost of the object is multiplied by the specific weight (in percentage) of accumulated depreciation in the original cost of the object at the date of revaluation.

The share of accumulated depreciation at the revaluation date for each item of property, plant and equipment is calculated as the ratio of the accumulated depreciation to its historical cost before the revaluation (including costs separately accounted for during the period since the previous revaluation).

The residual value of property, plant and equipment is defined as the difference between the replacement cost and the revalued amount of accumulated depreciation.

When revaluation of fixed assets is carried out on the basis of the appraiser's opinion, the residual value of the objects is determined by the residual value specified in the appraiser's opinion.

The amount of depreciation after revaluation is determined by the difference between the replacement cost and the residual value of each item indicated in the appraiser's opinion.

If a revaluation is carried out on the basis of a conclusion prepared by an appraiser, a deviation of the proportional ratio of the replacement value, residual value and the amount of accumulated depreciation for each object after revaluation is allowed.

3 Depreciation and amortization of fixed assets and intangible assets of the enterprise, their types and scope.

Distinguish between physical and obsolescence of the OS.

Physical deterioration - this is the loss of the OS of its initial production and technical qualities under the influence of the labor process, the forces of nature, as well as as a result of their inaction.

Depending on the service life, the physical wear and tear of the OS can be determined by the following formula:

where TF- actual service life, years;

Tn–Standard service life, years.

Obsolescence - occurs before the end of the physical life, i.e. before physical wear and tear. Thus, the OS can physically still be used, but economically it is no longer feasible.

In economics, it is customary to distinguish between MI of the first and second forms:

where NS- the initial cost of fixed assets;

V- the replacement cost of the OS.

MI1 means the loss of the cost of fixed assets as a result of the reduction in the cost of manufacturing similar fixed assets on the day of assessment as a result of the achievements of scientific and technological progress in production.

where Mon and Ps- respectively, the performance of new and outdated OS.

MI2 leads to a reduction in the life of the OS, which is due to a decrease in their performance and power.

4 Depreciation of fixed assets and intangible assets of the enterprise

In pursuance of clauses 2 and 5 of the Resolution of the Council of Ministers of the Republic of Belarus dated November 16, 2001 No. 1668 "On measures to ensure the transition to new conditions for calculating depreciation", the Regulation "On the procedure for calculating depreciation of fixed assets and intangible assets" was adopted on November 23, 2001 No. 187 s subsequent changes and additions.

Depreciation as the process of transferring the value of fixed assets and intangible assets or part of the cost of fixed assets to the cost of products (works, services) produced with their use in the process of entrepreneurial activity, includes:

distribution by a rational method (chosen by the organization independently on the basis of the procedure set forth in clauses 19-32 of this Regulation) method of the value of objects between the reporting periods, which together make up the period useful use each of them;

systematic inclusion depreciation charges- the value of the objects used in relation to this reporting period - in the costs of production or circulation.

Life time - the period during which items of fixed assets or intangible assets retain their consumer properties.

Useful life - the period of depreciation of individual objects of fixed assets and intangible assets and / or selected groups (positions) of depreciable property established by regulatory legal acts and / or the commission of the organization for the implementation of the depreciation policy * in accordance with these Regulations.

Amortized cost - the cost, from the value of which depreciation deductions are calculated. As a rule, the initial (replacement) cost of the fixed assets acts as the depreciable one. When revaluing the amortized cost of fixed assets as amortized cost for the year following the reporting year, their residual value after revaluation is established (with an appropriate calculation of residual standard service lives and / or residual useful lives):

for fixed assets revalued by the direct valuation method with the involvement of an appraiser;

for fixed assets, the initial cost of which was increased as a result of writing off costs separately accounted for in the current. the period since the previous revaluation;

for fixed assets for which a productive method of depreciation will be applied in the year following the reporting year;

for fixed assets, for which, from January 1 of the year following the reporting year, the methods or methods of depreciation will be changed.

Depreciation objects are fixed assets and intangible assets of organizations, both used and not used in business. For individual entrepreneurs, fixed assets and intangible assets that are not used in entrepreneurial activity are not depreciated objects.

For the calculation of depreciation, the rates of depreciation are applied, calculated based on the useful lives established in accordance with the Regulation "On the procedure for calculating the amortization of fixed assets and intangible assets" dated November 23, 2001 No. 187. This Regulation specifies the ranges of useful lives set in multiples of the standard periods specified in the Provisional Classifier. Within the range, the entity independently determines the useful life of an item of property, plant and equipment.

Depreciation is charged on a monthly basis until the property is fully paid off or retired. Accrual of depreciation by linear and non-linear methods for fixed assets and intangible assets is carried out for newly put into operation - from the first day of the month following the month of their commissioning. Accrual of depreciation on fixed assets and intangible assets in a productive manner begins from the date of their commissioning.

Depreciation is terminated:

when using linear and non-linear methods - from the first day of the month following the month of retirement; when using the productive method - from the date of the end of operation in connection with the disposal; for depreciated items of fixed assets and intangible assets - from the first day of the month following the month of full inclusion of the cost of these items in production or circulation costs.

Depreciation of fixed assets and intangible assets is charged:

for objects used in entrepreneurial activity - based on the selected useful life in linear, non-linear and productive ways;

for objects not used in entrepreneurial activity - based on the standard service life according to the Temporary Classifier in a linear way.

The organization independently determines the methods and methods for calculating depreciation, including for objects of the same name. Until the end of the useful life of depreciable objects, the methods and methods of calculating depreciation are allowed to be revised at the beginning of the calendar year from mandatory reflection in accounting policy. When revising the methods and methods for calculating depreciation, the under-depreciated cost of an item is allocated to the remaining useful life.

Linear way consists in the even (by years) accrual of depreciation by the organization over the entire standard service life or useful life of an item of fixed assets or intangible assets.

With the linear method annual amount depreciation charges are determined based on the initial cost of an item of fixed assets or intangible assets and the standard service life or its useful life by multiplying the initial cost by the accepted annual linear rate of depreciation charges:

Example: An object with an amortized cost of 15 million rubles was acquired with a useful life of 5 years. The annual rate of depreciation is 20% (100% / 5 years). The annual amount of depreciation deductions will be 3000 thousand rubles. (15 million rubles x 20/100).

Non-linear way consists in uneven (by years) accrual of depreciation by the organization during the useful life of an item of fixed assets or intangible assets. The non-linear method of calculating depreciation does not apply to the following types of machinery, equipment and vehicles:

machinery, equipment and vehicles with a standard service life of up to 3 years, cars (except for those operated as official vehicles and used for taxi services);

interior items, including office furniture;

items for recreation, leisure and entertainment, etc.

With the non-linear method, the annual amount of depreciation deductions is calculated by the method of the sum of the numbers of years or by the method of decreasing balance with an acceleration factor from 1 to 2.5 times. The depreciation rates in the first and each of the subsequent years of the life of the non-linear method may be different.

Application the method of sum of numbers of years involves the determination of the annual amount of depreciation charges based on the initial cost of fixed assets and intangible assets and relations, in the numerator of which is the number of years remaining until the end of the useful life of the object, and in the denominator is the sum of the number of years of the useful life of the object.

Example: An object with an amortized cost of RUB 15 million with a useful life of 5 years was acquired.

The sum of the numbers of years of useful life is 15 years (1 + 2 + 3 + 4 + 5 = 15).

In the first year of operation of the specified facility, depreciation will be charged in the amount of 5/15, or 33.3%, which will amount to 5 million rubles. In the second year - 4/15, which will amount to 4 million rubles, in the third year - 3/15, which will amount to 3 million rubles. In the fourth year - 2/15, which will amount to 2 million rubles. In the fifth year - 1/15, which will amount to 1 million rubles. The total amount of accrued depreciation over the entire useful life of the facility will be 15 million rubles (5 + 4 + 3 + 2 + 1).

With the method diminishing balance the annual amount of accrued depreciation is calculated based on the residual value determined at the beginning of the reporting year and the depreciation rate calculated based on the useful life of the object and the acceleration factor (from 1 to 2.5 times) adopted by the organization. In this case, the depreciation rate ( On) is calculated as:

where Nse- standard operating life of the OS, years;

NS- acceleration factor (from 1 to 2.5).

Example: An object with an amortized cost of RUB 15 million with a useful life of 5 years was acquired. Ku is taken at a rate of 2.0.

Annual At = 100/5 * 2 = 40%.

1 year: 15,000 thousand rubles. * 40/100 = 6000 thousand rubles.

Year 2: (15000 - 6000) * 40/100 = 3600 thousand rubles.

3 year: (15000 - 6000 - 3600) * 40/100 = 2160 thousand rubles.

4 year: (15000 - 6000 - 3600 - 2160) * 40/100 = 1296 thousand rubles.

5 year: 15000 - 6000 - 3600 - 2160 - 1296 = 1944 thousand rubles.

Productive way accrual of depreciation of an asset or intangible assets consists in the accrual of depreciation by the organization based on the amortized cost of the object and the ratio of natural indicators of the volume of products produced in the current period to the resource of the object.

Example: An object with an amortized cost of 10,000 thousand rubles was acquired. The volume of products (works) predicted during the life of the facility is 25 thousand units. Issued for the reporting month 500 units. Depreciation per unit of production - 400 rubles. (10,000 thousand rubles / 25 thousand units). Depreciation deductions for the reporting month - 200 thousand rubles (400 rubles x 500 units).

The monthly depreciation rate for linear and non-linear methods of its calculation is 1/12 of its annual rate from the month the depreciation began.

Accounting for the formation and use of the depreciation fund is kept on the off-balance accounts "Depreciation fund for the reproduction of fixed assets" and "Depreciation fund for the reproduction of intangible assets".

Without knowing how to count residual value, the accountant will not be able to correctly calculate depreciation, draw up a balance sheet and prepare a financial justification for writing off or selling a particular asset. Residual value is an asset pricing formula that takes into account different types of depreciation. To calculate it, you need the values of the initial cost and the amount of accumulated depreciation.

When is it necessary to calculate the residual value

The residual value calculation is required in procedures for:

exchange transactions with property;
implementation of the transaction for the sale and purchase of high-value assets;
assessing the value of the contribution made to authorized capital if it was carried out in the form of a fixed asset.

The calculation of the residual value is necessary in the process of obtaining a loan secured by property assets. Data on the residual value is also essential in the case of debt restructuring of an enterprise. Other reasons may be:

the beginning bankruptcy of the institution;
active phase of resolving property-type disputes;
calculation of the sum insured.

At the time of depreciation, the calculation of the residual value is required in the method for determining depreciation using the diminishing balance method. For purposes tax accounting the calculation of the residual value is necessary in the method of non-linear accrual of depreciation and in calculating the average annual value of fixed assets, the value of which is necessary to determine the tax base for property tax.

How to calculate the residual value

The methodology for calculating depreciation for fixed assets is disclosed in PBU 6/01, for intangible assets - PBU 14/2007. The objectivity of the resulting residual value depends on the correctly calculated depreciation indicator. The formula assumes finding the difference between the original cost and the depreciation value. The amount of depreciation deductions is taken for calculation activities at the date of determination of the residual value.

On what date do you need the residual value of the OPF? The formula requires value to be reflected at the beginning of the year. In the case of real estate sales, the date must be the same as the day legal registration transactions. If the residual value of equipment (the formula in the base case is applicable to different types depreciable assets) is at the beginning of the year, then for intangible assets, monthly calculations are required.

How to find the residual value after revaluation

PBU 6/01 states that enterprises can revalue assets in the form of fixed assets once a year. This is necessary to balance cost indicators between accounting and market prices. How to determine the residual value of equipment after the first and subsequent revaluations - in this case, for calculations, it is required to use not the original cost, but the replacement one. The replacement cost implies the recalculation of the value of objects from the number of fixed assets at the end of the period. The formula will look like this:

Residual value = Replacement value - Depreciation.

How to calculate the residual value of a property - reflected in transactions

How to calculate the residual value based on the correspondence of invoices:

When valuing fixed assets, the formula assumes finding the difference between the value of the balance of account 01 (debit) and the balance of account 02 (credit).
When finding the residual value for an object or a group of objects from the category of intangible assets, the balance formed in the credit of account 05 is subtracted from the balance on account 04 (debit value).

If the residual value is written off as a result of the sale, the transaction charges the revenue to other income:

D91 - K01 at the time of writing off the residual value;
D02 - K01 to write off depreciation on the sold object.

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Problem number 1

Determine the residual value, the degree of wear and tear of the equipment, if the initial cost of the equipment is 40 thousand rubles, the depreciation rate is 15%, the actual service life is 3 years.

Let's calculate the depreciation charges based on the knowledge of the depreciation rate according to the formula:

Am.year - the annual amount of depreciation deductions

SB - the initial cost of the object = 40 thousand rubles.

Us - depreciation rate = 15%

Am. Year = 40 x 15% / 100% = 6 thousand rubles.

Let's take the method where, the amount of depreciation is the same every year, so the depreciation over three years will be equal to:

I = Am.year x 3years

And - the degree of wear;

I = 6 3 = 18 thousand rubles.

Sost = First (east) - And

Comp - residual value;

Sperv (east) - the initial cost;

Comp = 40 - 18 = 22 thousand rubles.

Let us determine the standard service life of the equipment from the formula:

Us = 100% / tn

Us - the rate of depreciation. = 15%

Тн - standard equipment service life (years);

15% = 100% / Тн

Тн = 100% / 15% = 6.66.

Answer: The standard service life of the equipment is 6.6 years.

The residual value is 22 thousand rubles.

Problem number 2

It is known that the initial cost of equipment is 30 thousand dollars. Calculate depreciation and residual value for each year of the operating period in accordance with three methods. Moreover, for linear method and the method by the sum of the number of years, the service life of the equipment is 5 years, and for the method of declining balance, the depreciation rate is 40%.

Let's calculate the depreciation deductions using the linear method:

Equipment cost (F) = $ 30 thousand

Service life (T) = 5 years;

Am. year = 30 hours 5 = 6 thousand dollars

The depreciation amount is the same every year, so the depreciation over 5 years will be equal to:

I = Am.year X5 years

I = 6 H 5 = 30 thousand dollars.

Let's determine the residual value of the equipment using the formula:

Sost = First (east) - And

Comp = 30 - 30 = 0 thousand dollars.

4) Let's calculate the depreciation deductions using the method of writing off the cost according to the sum of the number of years:

a) Determine the rate of depreciation by the formula:

where n is the service life of the equipment.

b) we will determine the depreciation deductions by the formula:

SB - the initial cost of the object

Adding the depreciation amounts over 5 years, we get the depreciation amount:

I = 9.99 + 7.99 + 6 + 3.99 + 1.9 = 29.87 thousand dollars.

c) Determine the residual value of the equipment using the formula:

Sost = First (east) - And

Comp = 30 - 29.87 = 0.13 thousand dollars.

5) Let's carry out the calculation according to the method of decreasing balance:

Us - depreciation rate = 40%

SB - the initial cost of the object = 30 thousand dollars.

Decreasing balance - the value of funds minus the amount of accrued depreciation at the moment. Depreciation is charged as a percentage of the declining balance:

Depreciation is equal to the amount of depreciation over 5 years:

I = 12 + 7.2 + 4.32 + 2.59 + 1.55 = 27.66 thousand dollars.

Comp = 30 - 27.66 = 2.34 thousand dollars.

Problem number 3

Determine the monthly wage of a fifth-grade time worker, if he worked 150 hours in a month, and was on another vacation for two days in a given month. The average daily wage of a worker for the previous period is 500 rubles. For the length of service, the worker has a 15% premium to the wage rate. For the high-quality performance of the task, the worker receives 30% of the wage rate. The NPV of a worker of the first category is 50 rubles, the tariff coefficient of the fifth category is 1.8.

Let's define the FTS of a worker of the 5th category:

a) The FTS of a worker of the 1st category is multiplied by the tariff coefficient of the fifth category:

ChTS5 category = 50 H 1.8 = 90 rubles.

b) For the length of service, the worker has a 15% premium to the wage rate.

15% H 90/100% = 13.5 rubles.

13.5 + 90 = 103.5 rubles.

c) For the high-quality performance of the task, the worker receives 30% of the wage rate:

30% x 90/100% = 27 rubles.

27 + 90 = 117 rubles.

ChTS5 category + 15% + 30% = 90 + 13.5 + 27 = 130.5 rubles.

Let's calculate the number of hours of work for 1 shift:

Average daily wage of a worker / HRT5 category

500/90 = 5.5 hours

Let's define the monthly fund of working time:

150 + 5.5 H 2 days (next vacation this month) = 161 hours.

Let's calculate the tariff salary of an employee of the 5th category from the formula:

HTS5 = Tariff salary of an employee of the 5th grade / monthly working time fund

The tariff salary of an employee of the 5th grade = 90 H 161 = 14,490 rubles.

Let's determine the number of working days in a month:

Monthly fund of working time / number of hours of work for 1 shift

161 / 5.5 = 29 days

Let's calculate the additional salary according to the formula:

ZPdop = 14490H (29? 2) = 999.3 rubles.

ЗПосн = 14,490 rubles.

Drab = 29 days

Dotp = 2 days

Let's determine the monthly salary of a 5th grade time worker:

Let us add 15% chTS5, add 30%, multiply by the number of hours worked and add an additional charge. fee

ChTS5 category + 15% + 30% = 130.5 rubles.

Hours worked = 150 hours

Additional wage= 999.3 rubles.

130.5 H 150 + 999.3 = 19575 + 999.3 = 20,574.3 rubles.

Answer: The monthly salary of a 5th grade time worker = 20,574.3 rubles.

Task№ 4

The company sold 3,000 units in the third quarter. products. The total fixed costs are 35 thousand rubles, specific variable costs are 30 rubles, the unit price is 40 rubles.

In the fourth quarter, the firm with the same variables (price, fixed, variable costs) plans to increase its profit by 5% compared to the third quarter. Determine how much the sales volume should be increased in order to increase profits by 5%.

Let's define the profit of the enterprise in the 3rd quarter:

a) Revenue from products sold:

Number of units sold products H unit price

3000 H 40 = 120,000 rubles. - Revenue from products sold

b) Total production costs:

Total fixed costs 35 thousand rubles. + specific variable costs 30 thousand rubles.

35,000 + 30,000 = 65,000 rubles.

c) Net profit:

Revenue from products sold - total costs for production

120,000 - 65,000 = 55,000 rubles.

d) Profit increased by 5%:

5% H (55000/100%) = 2750 rubles. - profit increased by 5%

Let's determine the cost of 1 unit of production:

Total production costs / number of products sold

65,000? 3000 = 21.66 rubles.

Let's define the net profit from 1 unit of production:

Price of 1 unit of production - Cost of 1 unit of production

40 - 21.66 = 18.34 rubles.

Let's determine the volume of product sales:

2750? 18.34 = 149.94? 150 units products.

Answer: The volume of sales of products should increase by 150 units to increase profits by 5%.

Problem number 5

The cost of 1 unit of production in base period is 240 rubles., in the reporting 330 rubles. The standard of profitability of products in the basic and reporting period is 25%.

Determine the price level of the base and reporting period, as well as the dynamics of their change.

As a rule, for cost pricing, a product profitability indicator is used, calculated as the ratio of profit to cost. The calculation of the price by this method can be represented by the following formula:

OTSizg = C + (C Ch Rn% / 100%)

ОЦизг - estimated wholesale price of the manufacturer;

WITH? total unit cost;

Rн - the rate of profitability of products (k full cost), in percents.

OTsizg (basic) = 240 + (240 H 25% / 100%) = 240 + 60 = 300 rubles.

OTsizg (reporting) = 330 + (330 H 25% / 100%) = 330 + 82.5 = 412.5 rubles.

Lvl. prices = 412.5 - 300 = 112.5 rubles.

Answer: OTsizg (basic) = 300 rubles. OTsizg (reporting) = 412.5 rubles.

The price level of the reporting period increased by 112.5 rubles.

Problem number 6

amortization profit enterprise

The company has invested $ 4 million in an innovative firm for the production of new materials. At the same time, the investor expects to receive income from the exploitation of innovations in the amount of $ 2 million, the life of the facility is 5 years, the specified rate of return is 20%. economic efficiency project.

We define interest rate for invested investments:

Expected income from the exploitation of innovations $ 2 million

Service life 5 years

20,000,000 / 5 = 400,000 thousand dollars per year

4,000,000 / 400,000 = 10% - interest rate

Rate of return 20% = 4,000,000 x 20% / 100% = $ 800,000

Let's calculate the PS (present value) according to the formula:

R? the amount of rent (the amount paid in the same payments).

R = 800,000 thousand dollars

i - (Target Rate of Return) = $ 400,000 = 10% (0.1)

PS = 800,000 H 3.8 = $ 3040000 million

Let's define the project efficiency by the method of net present value according to the formula: