Acceleration of depreciation of fixed assets. Accelerated amortization: Formula. Identification of the leasement of the minimum residual value

Does accelerated depreciation apply on the main tool at the lessee? It is equally useful for both accounting and for tax accounting? In the provided example http://www.1gl.ru/#/document/111/10551/dfashrdpgy/ The use of accelerated depreciation is not allowed with a linear accrual method, but this article presents an example of calculating the depreciation accelerated with a linear method - whether accelerated is used Depreciation on the main means of the lessee? Is it equally used for both accounting and tax accounting? In the example http://www.1gl.ru/#/document/111/10551/dfashrdpgy/ The use of accelerated depreciation is not allowed with a linear accrual method, but this article presents an example of calculating the depreciation accelerated with a linear method - http: / /www.1gl.ru/#/document/111/12307/?step?

yes, applied.

The property, which is taken into account on the balance sheet of the lessee, is included in the composition of the amortized (when performing all required conditions). When depreciation is accrued, the lessee can apply the accelerated depreciation coefficient not higher than 3, but only in tax accounting.

The lessee can take advantage of the coefficient not higher than 3 when calculating depreciation in tax accounting, both with linear and nonlinear method. At the same time, if the depreciation is charged by a nonlinear method, the fixed assets need to be included in individual depreciation groups, since the depreciation is accrued not for each main means, but in general by the depreciation group.

At the accounting record this rule does not apply. In accounting, regardless of whether property is in leasing or not, the coefficient is not higher than 3 can be used when depreciation by the method of reduced residue.

The rationale for this position is contained below in the "Glavbuch system" materials for commercial accounting.

The depreciation on property obtained in leasing is charged by the party on the balance sheet of which the leased object is taken into account ( p. 1 tbsp. 31 of the Law of 29 october 1998. g. N. 164-FZ. , p. 10 tbsp. 258 NK RF). Therefore, the property that is taken into account on the balance sheet of the lessee, incorporate the amortized (when executed all necessary conditions).*

Exception provided:

• for objects of non-productive meaning obtained in leasing. They are not recognized by amortized property ( p. 1 tbsp. 252 and p. 1 tbsp. 256 NK RF);
• for organizations that use a cash accounting method. The fact is that the cash method is allowed to depreciate only paid property obtained ( sub. 2 p. 3 tbsp. 273 NK RF). And since the leasing property can go into the ownership of the lessee only if its redemption is provided, the resulting object is impossible to amortize the resulting object ( the letter of the Ministry of Finance of Russia from 15 november 2006. g. N. 03-03-04/1/761 ).

Lesing property depreciation serving industries and farms take into account aparticle (art. 275.1 NK RF).

The initial value of the property obtained in leasing, determine according to the lessor as the amount of its costs (excluding VAT) for the acquisition, manufacture, construction of the facility ( abz 3 p. 1 tbsp. 257 NK RF).

The initial value of the property does not include leasing payments. This is explained by the fact that these payments are made for the right to use leasing property and are not expenses related to its acquisition ( p. 1 tbsp. 257 NK RF , the letter of the Ministry of Finance of Russia from 3 november 2010. g. N. 03-07-11/434 ).

For reflection in the expenditures of leasing payments, see:

• How to reflect leasing payments in accounting and taxation under the contract without redemption ;
• As the lessee to reflect leasing payments in accounting and taxation under the contract with redemption .

Outdocent accounting

If the organization (institution) charges the depreciation by the nonlinear method, the fixed assets to which boost (down) coefficients are applied, it is necessary to include in separate depreciation subgroups ( p. 13 tbsp. 258 NK RF). The fact is that under the nonlinear method, the depreciation is charged not for each main means, but in general on depreciation groups. Since increasing (lowering) coefficients can be applied not to all fixed assets included in the depreciation group, they must be taken into account apart. This is stated in paragraph 2. subparagraph 1 of paragraph 1 of Article 259.3 of the Tax Code of the Russian Federation. *

Calculation of depreciation

The use of raising (reduced) depreciation factors entails a change in the period useful use fixed assets. When applying the boosting coefficients, it will decrease, and when applying lower coefficients - will increase. Despite this, include fixed assets in a particular depreciation group (subgroup) must be based on the useful use of the useful Classification approved decree of Government RF from 1. january 2002. g. N. 1 . Reduce or increase this period is impossible. This order follows from the provisions paragraph 2. Paragraph 13 of Article 258 of the Tax Code of the Russian Federation.

Depreciation for February amounted to:
1 750 000 rub. ? 3.8%? 3 \u003d 199 500 rubles.

Elena Popova, State Counselor tax Service RF I Rang

Property on the balance sheet of the lessee

Parties can agree that the leased subject is taken into account on the balance sheet of the lessee. Then, starting from the month following the one in which property was taken into account in the composition of fixed assets on the account 01. Start accrued depreciation.

This order follows from the provisions point 2 Article 31 of the Law of October 29, 1998 No. 164-FZ, paragraph 21 PBU 6/01, items 50 and 61 Instructions approved october 2003. g. N. 91n .

Useful use of leasing property set in general order . When determining useful use, consider all factors provided paragraph 20 PBU 6/01. I.e:*

• expected useful life in accordance with performance and power;
• expected physical wear, depending on the mode of operation, natural conditions and the influence of the aggressive environment;
• regulatory and other limitations of use (for example, lease term).

If the terms of the contract redemption of the property is not provided, the lessee has the right to determine the amount of depreciation, based on the duration of the lease agreement. This method is directly provided paragraph 27 international Standard financial statements (IAS) 17 "Rent", entered into action order of the Ministry of Finance of Russia of November 25, 2011 No. 160n . It indicates that, if there is no reasonable confidence that at the end of the contract the subject financial rental The property will go to the ownership of the lessee, the asset must be fully amortized throughout the lease term. Consequently, useful life can be installed equal to the lease. *

It follows from the provisions of points 4 and 20 PBU 6/01, point 7 PBU 1/2008, point 59 Instructions approved order of the Ministry of Finance of Russia from 13 october 2003. g. N. 91n , and indirectly confirmed by the letters of the Ministry of Finance of Russia from 6. december 2011. g. N. 03-05-05-01/94 and from 11. november 2008. № 03-05-05-01 / 66 .

ATTENTION: The probability of complaints of inspectors to put account tax on property is not excluded, if the usefulness of the use, established on the basis of the contract duration, will be less provided for the leased object classification of fixed assets .

Despite the fact that this classification is subject to applying for income tax purposes, inspectors and courts in practice often use it as a criterion for reasonable useful use of useful use in accounting. Sustainable arbitration practice on this issue is not, but the very fact of occurrence tax disputes Reflected in FAS Resolutions VVO of June 3, 2010 No. A29-9910 / 2009 , UO of December 10, 2007 No. F09-10017 / 07-C3 , The Twelfth Arbitration Court of Appeal dated October 29, 2010 No. A12-12255 / 2010 .

Situation: how to reflect the lessee in accounting payments and depreciation on leasing property, which is taken into account on its balance

The lessee must accrue depreciation on leasing property. Moreover, only leasing payments should be reflected in the expenditures. This is explained by the following.

Leasing payments include the income of the lessor, as well as reimbursement of its costs associated with the acquisition, transfer of property to the lessee and other services provided for by the contract ( p. 1 tbsp. 28 of the Law of 29 october 1998. g. N. 164-FZ.). At the same time, the costs of the lessee in the form of lease payments meet all the conditions for recognizing costs in accounting established in point 16 PBU 10/99.

The depreciation of fixed assets is a way to repay their value, and this organization should be charged on the basis of which this main means is listed ( p. 17 PBU. 6/01 ). At the same time, depreciation deductions can be recognized in expenditures if they reimburse the value of the main fund ( abz 6 p. 5 PBU 10/99 ). In this situation, this condition is not performed. The lessee does not bear the cost of acquiring property, since these are the costs of the lessor. The lessee only reimburses their lessor in the amount of leasing payments. Therefore, to recognize the depreciation in the expenditure the lessee cannot. Therefore, shock absorbing to reduce the obligations reflected upon receipt of property in leasing :on the account 76. subaccount "Cost of the leased". *

Thus, reflect the accrual of leasing payments and depreciation for the current month can be as follows:

Debit 20 (25, 26, 44, 91-2 ...) Credit 60 (76) subaccount "Calculations for the use of the leased"
- Accrued leasing payment for the current month;

- depreciation for the current month of property obtained in leasing, on account of a decrease in the debt of the lessee to the lessor for the property obtained in leasing.

An example of reflection in the accounting of the lessee calculations for leasing payments. Leasing property is taken into account on the balance sheet of the lessee *

OJSC "Production Firm Master" "in January 2009 received under the lease agreement without redemption right production equipment For a period of 5 years (60 months). Under the terms of the contract, the equipment is listed on the balance sheet of the lessee. The cost of property is 967,000 rubles. (including VAT - 147 508 rub.). The total amount of leasing payments under the contract is 1,300,000 rubles. (including VAT - 198,305 rubles). The amount of monthly paid leasing payment according to the schedule - 21,667 rubles. (including VAT - 3305 rub.). The first payment is carried out in January 2009.

The "Masters" accountant was determined based on the term of the contract - 5 years (60 months). In accounting, the organization charges depreciation by a linear way.

In January, the following entries were made in the organization.

Debit 08 subaccount "Property obtained in leasing" Credit 76 subaccount "Cost of the leased object"
- 819 492 rub. (967 000 rubles. - 147 508 rubles) - reflected the cost of the property obtained on the balance sheet;

Debit 01 subaccount "Basic funds received in leasing" Credit 08 subaccount "Property obtained in leasing"
- 819 492 rub. - Equipment obtained in leasing was commissioned.

Monthly since January 2009 and before the end of payments according to the payment schedule:

Debit 20 Credit 60 subaccount "Calculations for the use of the leased object"
- 18 362 rubles. (21 667 rub. - 3305 rub.) - Accrued leasing payment for the current month;

Debit 19 Credit 60 subaccount "Calculations for the use of the leased basis"
- 3305 rub. - accounting input VAT from the amount of leasing payment for the current month;

Debit 68 subaccount "Calculations on VAT" Credit 19
- 3305 rub. - presented to deduct the entrance VAT on leasing services;

Debit 60 subaccount "Calculations for the use of leasing" Credit 51
- 21 667 rubles. - Paid leasing payment for the current month.

Monthly since February before the return of property:

Debit 76 subaccount "Cost of the leased" Credit 02 subaccount "Depreciation on property obtained in leasing"
- 13 658 rub. (819 492 rub .: 60 months) - depreciation is credited to reducing the amount of obligations at the cost of property obtained in temporary use.

When depreciation is accrued, the lessee can apply the accelerated depreciation coefficient not higher than 3, if it is consistent in the contract ( abz 2 p. 1 and p. 2 Art. 31 of the Law of October 29, 1998 No. 164-FZ, abz 3 p. 9 Instructions approved order of the Ministry of Finance of Russia of February 17, 1997 No. 15).

But the use of increasing coefficients to the rate of depreciation is provided in accounting only when depreciation is charged with a nonlinear method. It follows from the provisions point 19 PBU 6/01, point 54 Instructions approved order of the Ministry of Finance of Russia from 13 october 2003. g. N. 91n and confirmed by the decision of the Presidium of the CAP of the Russian Federation from 5 july 2011. g. N. 2346/11 .*

Example of accruals in depreciation accounting by leasing method of a reduced residue with an acceleration ratio of 3

OJSC "Master Production Company" "under the contract without redemption received in January leasing property and put it into operation. The cost of the property received is 967,000 rubles. (including VAT - 147 508 rub.). Equipment is taken into account on the balance sheet of the lessee.

Useful use of equipment - 6 years (72 months).

In accounting, depreciation on this equipment is calculated based on the method of the reduced residue with the acceleration coefficient of 3.

Annual depreciation rate is equal to:
16 years? 100% \u003d 16.6667%.

Annual depreciation amount for 2013 amounted to:
409 747 rub. ((967 000 rub. - 147 508 rub.)? 3? 16,6667%).

Starting from February 2013, the "Master" monthly charges the depreciation of the equipment in the amount of 34,146 rubles. (409 747 rubles: 12 months).

The residual cost of equipment at the end of 2013 will be:
443 886 rub. (967 000 rub. - 147 508 rub. - (34 146 rubles. 11 months).

In 2014 (and the next years), the annual amount of depreciation accountant recalculates, based on residual value equipment.

The annual depreciation amount for 2014 will be:
221 943 rub. (443 886 rub. 3? 16,6667%).

Starting from January 2014, the "Master" monthly accrues to the equipment depreciation in the amount of 18,495 rubles. (221 943 rubles: 12 months). *

Oleg Good, State Counselor of the Tax Service of the Russian Federation III Rank

• linear way;
• method of reduced residue;
• way to write off the cost of the number of years of useful use ;
• the way to write off the cost is proportional to the volume of products (works) .

Such an order is provided paragraph 18 PBU 6 / 01. *

Enhance the coefficient

If the organization applies a method of reduced residue when calculating the depreciation of fixed assets, it can use the raising coefficient to the rate of depreciation, but not more than 3.0 ( p. 19 PBU 6/01 ). * The specific value of this coefficient is necessary consolidate in accounting policies (p. 7 PBU. 1/2008 ). Previously, only small enterprises could apply the maximum coefficient value (3.0). Restrictions on the use of this coefficient were discontinued from January 1, 2006. This means that all organizations can apply the coefficient of 3.0 only when depreciation of fixed assets commissioned after December 31, 2005. For other fixed assets, it is necessary to use the increasing coefficients, originally established when commissioning them. This order follows from

Then calculate the annual depreciation amount. To do this, use the formula:

The amount of depreciation that must be accrued monthly is 1/12 annual sum.

Since the residual value of the main fund is taken at the beginning of each reporting year, annual amount Depreciation will gradually decrease. The amounts of monthly depreciation during each year will be unchanged.

Advantages and disadvantages of the method

The advantage of the method of reduced residue is that in the first years of operation, the main means is amortized faster than with a linear method. The disadvantage is that the period full repayment The cost of the object exceeds the life of its useful use.

Nonlinear method in tax accounting

The method of reduced residue used in accounting is similar to nonlinear depreciation method which is applied in tax accounting. However, these methods are not complete analogues. The main differences between the nonlinear method (tax accounting) on \u200b\u200bthe method of reduced residue (accounting) are as follows:

• with a nonlinear method, the amortization is calculated on the basis of the total value of all objects of the depreciable property relating to this depreciation group ( p. 2 tbsp. 259.2 NK RF);
• nonlinear method It is impossible to apply in relation to buildings, structures, transfer devicesincluded in the eighth-tenth depreciation groups ( p. 3 tbsp. 259 NK RF);
• after the total balance of the depreciation group reaches a value of less than 20,000 rubles, the organization has the right to take into account the entire residual value of the total balance of the total balance nonealization expenses The current period ( p. 12 tbsp. 259.2 NK RF);
• with a nonlinear method, a fixed rate of depreciation is installed for each depreciation group, which does not depend on the useful life of the main product included in this depreciation group ( p. 5 tbsp. 259.2 NK RF).

Sergey Razgulin, Valid State Counselor of the Russian Federation of the 3rd

In order to create financial conditions To speed up the introduction of scientific and technical achievements and increasing enterprises' interest in accelerating the update and the technical development of the active part of the main production Funds (machines, equipment, vehicle) Enterprises have the right to apply the method of accelerated depreciation of the active part of the production fundamental funds,

Accelerated depreciation is the target method of more quickly compared with the regulatory periods of the main service formsfully transferring them balance value on the cost of production and circulation.

Enterprises can apply an accelerated method for calculating depreciation against fixed assets used for:

increased output

computing equipment,

new progressive species of materials

devices and equipment,

expansion of products exports

in cases where they carry out a massive replacement of worn and morally obsolete technology of new more productive.

Accelerated depreciation method

With the introduction of accelerated depreciation of the enterprise, an uniform (linear) method is used, while approved in the prescribed manner (according to the relevant inventory or their group) the rate of annual depreciation deductions increases, but not more than twice.

Accelerated amortization allows:

speed up the process of updating fixed assets in the enterprise;

accumulate sufficient funds for technical re-equipment and reconstruction of production

reduce income tax

maintain fixed assets at a high technical level

The property of enterprises to be depreciated is combined in four categories:

1. Buildings, facilities and their structural components.

2. Automobile vehicles, light trucks, office equipment and furniture, computer equipment, information systems and data processing systems.

3. Technological, energy, transport and other equipment and material assets not included in the first and second categories.

4. Intangible assets.

(Annual depreciation standards are:

(If it is impossible to determine the use of an intangible asset, then the depreciation period is set at 10 years).

Depreciation of fixed assets is accrued in two ways, in accordance with the current Russian legislation *: a linear method and so-called nonlinear method.

According to the end of 2011, about 96% of all organizations and enterprises of Russia use mainly a linear way depreciation.

Art. The 256 Tax Code of the Russian Federation clearly defines a list of objects that can also be accrued to depreciation.

The method and method of accrual of depreciation depends on the depreciation group to which one or another property of the company can be attributed.

Almost all objects 8, 9 and 10 of the shock absorption group can be taken into account only by the linear method of depreciation: buildings and structures, as well as transfer devices.

With a linear depreciation method, property within the depreciation group can be amortized by actual, maximum and minimal useful life - depending on specific circumstances.

For each object of the main means, depreciation is accrued separately.

With a linear depreciation method, depreciation accrual is directly proportional to a term or by the resource of the main means.

With a linear method (for a term), the object wear is calculated by the formula:

Wear - this is expressed in monetary units the amount of production of the facility of fixed assets over time (monthly); M (ox) is the number of months of use of the object; M (norm) is the normative useful life of the object (in months); The cost of the object is the initial (or restorative) cost of the object of fixed assets.

With a nonlinear method for each 1 number tax periodAs well as for each 1 number of month of use of fixed assets, it is necessary to calculate the total balance of the residual value of all amortized objects for each depreciation group separately.

Then, this amount accrued depreciation. The amount of depreciation equivalently reduces the future value of the amortized property for each next month of depreciation.

The amount of amortization (wear) with a nonlinear method is calculated as (2):

Where: wear is pronounced in monetary units the amount of production of the facility of fixed assets over time; K (norm) is the coefficient of depreciation rate for the I-th depreciation group (it is established in paragraph 5 of Art. 259.2 of the Tax Code of the Russian Federation); The balance of the group Ami is the total balance of the group of amortized property at the beginning of the depreciation period (month or tax period).

Accelerated depreciation This means the use of increasing coefficients of depreciation of fixed assets in the production process.

The legislative norm allows the owner to apply an accelerated depreciation ratio in the presence of certain bases and within certain limits. Its use allows you to speed up the formal wear of equipment and objects of fixed assets.

The essence of the accelerated depreciation method is consigned to Application increased wear coefficientand transfer of increased cost in the price of the final product.

In accounting, this elevated coefficient can not be more than 3And for small enterprises - more than 2.

In tax accounting he can take a value of 2 or 3 Depending on the base - in Article 259.3 of the Tax Code of the Russian Federation, cases of applying the specified parameter by organizations are indicated.

The coefficient is added to the main, increasing it.

Calculation formulas in accounting

The accelerated method of accrual in accounting is referred to where the residual cost of the OS object is taken as the basis, the acceleration coefficient and.

First calculated annual depreciationIt is further divided by 12 months.

Formula:

AG \u003d.St / sleep * to

• Ag - annual depreciation;
• ST - the residual value of the object (property) at the beginning of the year;
• SPE - the time of using the fixed assessment in the company. Determined in years;
• K is an acceleration coefficient not higher than 3, which establishes the organization, depending on the base (small businesses cannot establish the coefficient above 2).

In addition, accounting also applied nonlinear method of accrual – .

In this case, the acceleration coefficient does not apply, however executions are also produced at an accelerated pace. - In the first years, it is written off more than in the next, every year the amount of depreciation decreases.

Acceleration ratio in tax accounting

Acceleration coefficient - This is a legislatively enshrined indicator, which is used to calculate the accelerated depreciation of fixed assets in the presence of an appropriate basis from the enterprise.

In different years, this parameter ranged from 2 to 3.

Applying this coefficient, the manufacturer, lays out the value of the wear of its funds into the final cost of the product Taking into account multiplication in this indicator.

Ultimately, this is reflected in the final cost of products towards the increase, but helps compensate for the cost of equipment and reduce the amount of taxes.

The legislation provides for several grounds for the use of such a coefficient.

Accelerating coefficient with index 2 receives:

• Enterprises operating in terms of special economic zones. Such enterprises are beyond tax benefits Get the right to calculate the depreciation with an increase in the usual indicator twice.
• Enterprises operating on the basis of a special investment contract. For them is calculated special tax regime. Also, these organizations should be subject to classification of sections 1-6 depreciation groups according to the Tax Code of the Russian Federation.
• Agricultural organizations of industrial type with a special status. Sociozes fall into such categories different types, Factories for the production of dairy and other food products. The accelerated depreciation method is used in this case If enterprise has both own equipment and OS objects acquired in leasing.
• Enterprises operating in an unfavorable climate. These conditions include areas Far North, Urban areas of heavy industry, arid terrain and enterprises operating with dangerous, combustible and chemicals.

Important, So that these organizations stood on tax accounting earlier than January 1, 2014. Also in possession, use and disposal of enterprises there were objects (property) for a period of at least 3 years.

Enterprises Apply the acceleration coefficient when depreciation of fixed assets equal to 3rd:

• With regard to objects and objects subject to lease agreements and used for 5 years or more.
• Organizations using objects for mining, subsoil and hydrocarbons, provided that objects are used exclusively for mining. Also, the enterprise should have a special license to carry out such a type of activity.
• The main funds used exclusively for scientific purposes. This category includes objects of scientific institutions and organizations used for scientific research.

Accelerated accrual Depreciation allows the manufacturer to distribute the existing equipment costs for the production period, as well as compensate for these costs by laying expenditure on depreciation of equipment in the cost of the final product.

In the case of accelerated depreciation, such an indicator will be appropriately higher than the standard, as there is an accelerated depreciation of the company's fixed assets.

Cases of application

Application of an accelerated method of calculation and accrual depreciation of fixed assets of the enterprise further, if necessary, speed up the process of writing the cost purchased equipment.

By reducing the taxable database of the application of this coefficient, quite strongly compensate the costs received (Especially effective when using leasing).

In addition, if the fixed assets are listed on the balance agent, the accelerated method allows faster return the money invested into the object.

If the OS is on the balance of the lessee, then this method allows to reduce the residual value of the asset in order to further redeem the lessor at a lesser price.

For the acceleration factor with leasing, you can set the value within three. In this case, the indicator may be fractional, for example, 2.4 or 1.6.

In tax accounting it is impossible to use an accelerating indicator for fixed assets, the useful life of which is less than five years (OS, relating to 1-2 depreciation group).

The use of accelerated depreciation against leasing is one of the main advantages of leasing financing. However, the lessees often have questions about the advantages and mechanism for calculating the accelerated depreciation of fixed assets.

Advantages of the accelerated depreciation method

The advantages of using accelerated depreciation of the leased object are as follows:

• decrease in property tax on leased;
• reduction of income tax during the period of action of the leasing transaction;
• the ability to redeem the subject of leasing at the end of the leasing transaction at the minimum residual value.

The basis for determining tax base The property tax is the residual value of fixed assets. Obviously, when using accelerated depreciation of fixed assets, their residual value will be reduced much faster than when depreciation is calculated by the usual method. In addition, the complete write-off of fixed assets when applying accelerated depreciation with the coefficient, for example, 3, is carried out three times faster. All this makes it possible to significantly reduce the amount and the period of payment of property tax when applying the accelerated depreciation method.

The use of the method of accelerated depreciation of fixed assets allows to reduce the taxable database for income tax due to an increase in the size of the depreciation of the leased object. The specified effect is achieved during the leasing transaction.

However, when assessing the economy of income tax, it should be borne in mind that initial cost Property Both with leased and when buying fixed assets is directly the same and total amount attributed to the costs of depreciation of fixed assets will also be the same as with an accelerated depreciation, and with the usual scheme for calculating depreciation deductions. The only difference is that with an accelerated depreciation method, it will happen faster. But at the end of the leasing transaction, if the leasing property is fully written off, depreciation on it will not be incorporated on it, and with the usual depreciation, the main funds will be amortized by reducing income tax base.

When applying the accelerated depreciation method, it is necessary to monitor the total value of expenses and financial results Company activities. Significant amounts of accelerated depreciation accrued on the subject of leasing increase costs and can lead to losses during periods of accelerated depreciation (especially in case of acquiring expensive property), which can be considered as a lack of using this mechanism.

Leasing transactions are usually concluded for a period allowing to completely write off the leased object using the accelerated depreciation mechanism. For example, if the equipment is assigned to the fifth depreciation group with a useful life of more than 7 to 10 years (from 85 to 120 months), accelerated amortization of equipment for leasing with a coefficient 3 will allow it for 28 months, i.e. Less than 3 years. At the end of the lease agreement, it is residual and, accordingly, the redemption price will be minimal (or zero, or conditional, equal, for example, 1,000 rubles). At this cost, the equipment will be reflected in the composition of own fixed assets of the lessee.

The minimum or zero residual value can be beneficial to the lessee, for example, in the case of the sale of equipment bought on leasing or car. The lessee on quite legal grounds can sell this property at a price, for example, 1,000 rubles. Such a scheme is often used by the leaders of the lessee who bother cars after leasing at the lowest price.

Calculation of accelerated depreciation of fixed assets

In accordance with the law "On Leasing" (Article 31) and Tax Code (subparagraph 1 of paragraph 2 of Article 259.3) Balancer holder of the leasement is entitled to apply accelerated depreciation with the coefficient to 3rd. At the same time, there is a limitation: the coefficient of accelerated depreciation is not applied to property related to the first - third amortization groups (i.e., with a useful life of more than 1 year to 5 years).

When applying an accelerated depreciation coefficient, the current depreciation rate is multiplied by an increase in the coefficient. In this case, the coefficient can be selected in the range from 1 to 3 and take not only integer values, but to be equal, for example, 1.5, 1.63, 2, 3, etc.

The formula of the accelerated depreciation is as follows:

Amma \u003d am * kua

AMU - the rate of accelerated depreciation;

AM is the rate of depreciation, calculated in accordance with the useful life of the property;

Kua - the coefficient of accelerated depreciation from 1 to 3.

Consider the mechanism of calculating the accelerated depreciation on a specific example.

Under the lease agreement, equipment is purchased by the initial value of 1,000,000 rubles (without VAT). Equipment belongs to the fourth depreciation group, useful life for which is over 5 to 7 years. The term of the lease agreement is 36 months (3 years).

The optimal will be the determination of the accelerated depreciation coefficient, in which the equipment will be fully written off for the period of leasing. Balancer equipment (which can be both the lessor and the lessee) determines the useful life of equipment to 72 months (6 years). In this case, the monthly depreciation rate of the equipment (without the acceleration ratio) will be 1.389%. The parties to the lease agreement achieved an agreement on the use of accelerated depreciation with the coefficient 2. i.e. The monthly rate of depreciation with the use of an increase in the coefficient will be 2.778%. The equipment will be completely flying for leasing - 36 months.

In this example, the calculation of accelerated depreciation is also possible to take the useful life use of equipment to be equal to, for example, 80 months. In this case, the monthly rate of depreciation will be 1.25%, the rate of depreciation using an increase in the coefficient in the amount of 2.22 is 2.775%. The equipment will also be fully written off for 36 months.

The use of the accelerated depreciation method has its own characteristics and nuances. Specialists of our company will help you understand the choice of the optimal scheme of using the accelerated depreciation mechanism.

You can send Application for leasingby clicking on the link Application for leasing

For more information on leasing, financing conditions and customer requirements, you can find in the section Articles about Leasing

Materials on the topic

The amortization of leasing property on the balance sheet of the lessee in accounting (bu) and tax accounting (well) is different. Below we will talk about the rules for accounting for leasing objects from the lessee and explain how faster it is to write off the cost of a leasing asset.

Depreciation of leasing property in accounting

Leasing is a transaction with participation of 3 sides: the lessee gives an instruction to the lessor to purchase a certain property for him from the seller. In turn, the lessor provides an acquired asset as a festival for a fee for a specific period. At the end of this period, property or is returned to the lessor, or redeems the lessee. This moment is separately stipulated in the lease agreement.

Regulatory framework for regulating leasing transactions:

• art. 665-670 of the Civil Code of the Russian Federation;
• the law of 29.10.1998 No. 164-FZ "On Leasing" - in a part that is not contrary to later NPA on accounting;
• Instructions for reflection in operations under the lease agreement (hereinafter referred to as instructions), approved by the Order of the Ministry of Finance of the Russian Federation of 02/17/1997 No. 15.

If the leasing asset is taken into account under the contract on the leaser balance, then the lessee depreciation by such asset does not charge. If the asset is taken into account on the lessee balance sheet, the latter charges the depreciation from the month following the commissioning month of commissioning (paragraph 21 of PBU 6/01, approved by the order of the Ministry of Finance of March 30, 2001 No. 26N, paragraph 50, 61 methods for accounting OS approved by the Order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91n).

In accounting, the initial cost of property is formed on the basis of all costs associated with its acquisition, with the exception of VAT and other reimbursed taxes (paragraph 8 of PBU 6/01). Thus, the lessee must determine the initial cost of leasing property in the amount of total amountsubject to payment under the lease agreement, minus VAT (other reimbursed taxes).

As for the cost of the lessee to bring the property to a state suitable for exploitation, there are two points of view about the possibility of including their inclusion in the initial cost of the leasing asset. According to the first point of view, the costs of the lessee to bring the property to a state suitable for exploitation are included in the initial cost of leasing property on the basis of paragraph 8 of PBU 6/01, para. 2 p. 8 instructions.

The second point of view is expressed in the resolution of the FAS of the North-Western District of 11/19/2010 in case number A26-11541 / 2009. The arbitrators considered that the costs of assembly, design, commissioning work produced by the lessee in accordance with the treaty do not increase the initial cost of the leased object. The basis for such an output was the absence of compensation for these costs to the leaser in the event of termination of the contract and the return of the leased.

On the order of reflection in the depreciation of leasing property, there are also two points of view.

The first point of view is based on instructions and bills of accounts (approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n). In the case when the lessee takes into account the leasing property in itself on the balance sheet, the depreciation accrual in the WW is reflected in the debit of accounting accounts and the loan account. 02 (p. 9 of instructions). And the leasing payments then the accountant reflects the internal wiring on the subaccounts of the sch. 76. This is done in order not to hide in the BU expenses: if leasing payments and depreciation will be taken into account by the debit of cost accounting accounts, expenses will be dug, which is unacceptable. Accounting wiring When depreciation of the leasing object on the balance of the lessee is as follows:

The second point of view differs significantly from the first and based on the opinion that the leasing payment of the lessee is its consumption, which includes compensation for the cost of the lessor for the purchase and transfer of property (paragraph 1 of Art. 28 of Law No. 164-FZ). But the depreciation of the asset is the mechanism of gradual inclusion of its cost to expenses. It is possible to recognize the depreciation of the costs in the bu, only if depreciation reimburses the cost of fixed assets (OS) (paragraph 5 of PBU 10/99, approved by the Order of the Ministry of Finance of the Russian Federation of 06.05.1999 No. 33N). Since the lessee does not reimburse the cost of the OS, he can recognize only leasing payments in the expenditures. If we take into account the leasing payments in expenditures, and depreciation, the accounting costs will be allowed. Therefore, the accrual of depreciation on the leasing OS, according to the second point of view, must be issued by the following records:

However, in our opinion, the second method is incorrect, since in paragraph 17 of PBU 6/01, cases are clearly listed when the cost of the OS is not repaid through depreciation, and leasing there is not named. In addition, in the second case, it will certainly have questions about the lessor, because the amount accrued on Dt 76 depreciation, in fact, will reduce the amount of payment due to the lessor under the contract. Therefore, we will continue to adhere to the first method of depreciation: on cost accounting accounts, and leasing payments to account in account internal wiring. 76.

IMPORTANT! Whatever the method of depreciation by leasing property you choose, it must be consolidated by a separate position in your accounting policies.

When removing the leasing object, depreciation over him ceases to accrue from the month following the month of disposal.

Amortization of leasing property in tax accounting

The initial cost of the leasing asset in the lessee is formed as the sum of the costs of the lessor to buy an asset, delivery, manufacturing and bringing to a state suitable for exploitation, minus VAT (paragraph 3 of paragraph 1 of Art. 257 of the Tax Code of the Russian Federation).

If the lessee carries the costs associated with the delivery of the fixed assessment received under the lease agreement, its bringing to the working condition, etc., then they are not taken into account in the initial value of such an object (the emails of the Ministry of Finance of Russia dated 03.02.2012 No. 03-03-06 / 1/64, from 01/20/2011 No. 03-03-06 / 1/19).

The depreciation group is determined by the rules of Art. 258 Tax Code. Because of the next month after entering the asset, start the depreciation.

Well depreciation deductions on leasing property depends on the accounting method of income and expenses. If the company uses the accrual method, it includes depreciation to its costs. And leasing payment is taken into account in costs less the depreciation amount (sub. 10 p. 1 of Art. 264 of the Tax Code of the Russian Federation). If you write down in the costs of well and depreciation, and leasing payment, the tax authorities are legitimately rented by the tract of the company.

But the cash payment method of income and costs involves the depreciation of the paid property belonging to the taxpayer on the ownership of the right (sub. 2 of paragraph 3 of Art. 273 of the Tax Code of the Russian Federation). Since the lessee is not the owner of a leasing asset and can only be at the time of redemption, absorb such an asset is impossible (the letter of the Ministry of Finance of the Russian Federation of November 15, 2006 No. 03-03-04 / 1/761). And leasing payments will be included in the expenses of the lessee for the purposes of taxation to the date of their payment, and not accruals (sub. 10 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation).

Simplifiers take into account income and costs in the cash method, especially for them is the material "Leasing with USN revenues minus costs - wiring" .

The coefficient of accelerated depreciation during leasing

One of the tax preferences for the participants of the leasing transaction is the possibility of the lessee to use the accelerated depreciation coefficient (paragraph 3 of paragraph 9 of the instructions). It is allowed to apply in the bu, and in well.

In tax accounting, accelerated depreciation can be used the side of the leasing agreement, on the balance sheet of which leased property is located, while leasing property should refer to the 4-10th depreciation group.

In accounting, the accelerated depreciation coefficient can be used only by the lessee (paragraph 3 of paragraph 9 of the instructions) when the depreciation is calculated by the method of reduced residue. The use of the acceleration coefficient with a different depreciation method, including linear, is not provided for by paragraph 19 of PBU 6/01, as well as paragraph 54 Methodical instructions (Letters of the Ministry of Finance of the Russian Federation of August 22, 2006 No. 07-05-06 / 220, from 03.03.2005 No. 03-06-01-04 / 125, from 28.02.2005 No. 03-06-01-04 / 118, Decree of the Presidium of you RF dated 05.07.2011 No. 2346/11, FAS of the West Siberian District of January 17, 2014 No. A03-19339 / 2012, FAS of the Volga-Vyatka district dated November 14, 2013 No. A28-12484 / 2012).

Both in accounting, and in the tax accounting coefficient of accelerated depreciation can not be more than 3.

If the lessee has the right to immediately at several raising coefficients on the lease object, then it must select only 1 and document its choice in accounting policies (clause 5, Article 259.3 of the Tax Code, the letter of the Ministry of Finance of the Russian Federation dated September 14, 2012 No. 03-03-06 / 1/481).

If the organization charges the depreciation into a nonlinear method, then the OS with an increased depreciation coefficient is included for tax purposes into separate depreciation groups (clause 13 of Art. 258 of the Tax Code of the Russian Federation).

You can read more about how to increase the coefficients in the material. "The essence and features of the use of an accelerated depreciation method" .

An example of using the depreciation acceleration coefficient when leasing

Consider the example of all the nuances of the depreciation of leasing property in the lessee.

Ltd. "Fantasy" (operates on the OSN, takes into account the receipts and costs of the accrual method) in January 2019 entered into a lease agreement as a lessee. The subject of the transaction - freight car Hyundaihd 78 worth 2 million 360 thousand rubles. (including VAT 360 thousand rubles). Leasing period - 12 months. The amount of leasing payments for 12 months is 2 million 720 thousand rubles. (Including VAT - 415 thousand rubles). The car will be taken into account on the balance sheet "Fantasy". Then the initial value of the property in the bu and will be formed as follows:

Determining the depreciation group of the asset and useful life, the accountant of "Fantasy" LLC will turn to the OS classifier OK 013-2014 (SNA 2008, approved by order of Rosstandart dated 12.12.2014 No. 2018.) According to him a cargo car with a gasoline engine HyundaiHD 78 has a code 310.29.10.42.112 - 5th depreciation group. The head of "Fantasy" LLC approved a separate order of useful use for the leasing car and in well, and in the bu - 96 months. For purposes, the accountant uses a nonlinear depreciation method and an increase in the coefficient 3. The monthly rate of depreciation, according to Art. 259.2 of the Tax Code of the Russian Federation, - 2.7. The car was put into operation at the end of January 2019.

Depreciation amount for February in well:

2 million rubles. × 2.7 × 3/100 \u003d 162 thousand rubles.

In the initial value of the asset - 2 million 305 thousand rubles, the depreciation method is a reduced residue. Monthly depreciation rate - 1.042% (100% / 96 months of useful use of the asset). Applying the increasing coefficient 3, the accountant of "Fantasy" will receive a monthly depreciation rate for Hyundaihd 78 - 3.126%.

Then the depreciation amount for February in the bu:

2 million 305 thousand rubles. × 3,126 / 100 \u003d 72 054 rub.

The difference between depreciation in well and boob in February 2019:

162 000 - 72 054 \u003d 89 946 rub.

RESULTS

The lessee depreciates the leased object, taken into account on its balance sheet, according to the rules of the Tax Code of the Russian Federation, PBU 6/01, metropotages on accounting of the OS and guidelines for leasing operations. The lessee has the right to an accelerated depreciation coefficient as well and in bu, but subject to certain conditions.

Additionally, accounting and taxation of leasing operations can be found in articles:

• "Wirings on the leasing of the car from the lessee";
• "The redemption cost of leasing property (wiring)";
• "[Profit tax]: Leasing payments - not always other consumption";
• "Who pays transport tax with the leasing of the car?".