Accelerated depreciation method,according to Tax Codecan be applied to fixed assets (OS) with certain conditions (Art. 259.3 of the Tax Code of the Russian Federation). When the organization is entitled to apply how to enhance the coefficients to accrual depreciation and how conditions should be followed, consider in more detail.
Terms of use of accelerated depreciation: List of situations
Accelerated depreciation - This is the transfer of the cost of an asset to the cost of production by an accelerated pace.
Insofar as depreciation deductions are accepted in income tax expenses, tax law Rigidly regulates the issue of accelerated debugging costs.
When depreciation of the main agent, the accelerated method is allowed to apply one increase in the number of possible. The ban on the use of several coefficients was previously contained only in the letters of the Ministry of Finance, but from 01/01/2014 was the legally enshrined in paragraph 5 of Art. 259.3 NK RF and sub. "B" paragraph 8 of Art. 2, part 1 Art. 6 of the Law "On Amendments to Parts of the First and Second Tax Code" of September 30, 2013 No. 268-FZ.
In the financial department, it is believed that the taxpayer is obliged to point out accounting policiesWhich coefficient of all valid will be used to accrual depreciation of accelerated pace (the letter of the Ministry of Finance of Russia of September 14, 2012 No. 03-03-06 / 1/481).
What methods are used to calculate depreciation in tax accounting, find out.
In which situations are permissible to use accelerated depreciation
List of situations that make up the use of accelerated depreciation rate:
- The conditions of aggressiveness of the medium. The use of an increase in the coefficient is enshrined in the main means operating under the conditions of high aggressiveness of the medium. Enhancement rate of depreciation ratio no more than 2.
- Conducting agricultural industrial activities provides former depreciation of all fixed assets (sub. 2, paragraph 1 of Art. 259.3 of the Tax Code of the Russian Federation). The increase in the increasing coefficient of depreciation rate is no more than 2.
- The work of the enterprise in the industrial production or tourist recreation zone gives the right to use the coefficient within 2 for all objects of fixed assets used in activities (sub. 3, 1 Art. 259.3 of the Tax Code of the Russian Federation).
- Condition energy efficiency OS. With the legislative definition of the energy efficiency class of the main means, the coefficient for objects with high efficiency is not more than 2.
NOTE! From 01/01/2018 The boosting coefficient 2 is not applied to buildings with high energy efficiency (sub. 2, paragraph 1 of Art. 1 of the "On Amendments ..." from 09/30/2017 No. 286-ФЗ).
- Finding on the balance sheet of the leaser (lessee) of the main means - the subject of the lease agreement is used by the coefficient 3.
- Use for naval hydrocarbon production. The right to accelerated depreciation is no more than 3 times, organizations have licenses for this activity, and operators of marine oil production. Such a benefit of equipment used to develop a new field (clause 8 of Article 2, Part 1 of Article 6 of Law No. 268-ФЗ) is applied).
- From 01/01/2018 accelerated depreciation in a 3-fold amount of water supply and drainage assets on the list approved by the Government of the Russian Federation.
The Tax Code does not contain a ban on the use of several coefficients for different groups of fixed assets. The criteria for applying coefficients must be specified in the accounting policy of the enterprise.
Subsequently, additional amendments will be made that allow all enterprises to use the coefficient not higher than 2 for fixed assets, including technological equipment, the list of which will be approved by the Government of the Russian Federation by 2019.
The use of increasing coefficients for OS operating in an aggressive environment
The use of an increased rate of depreciation is permissible when operating the OS in conditions of an aggressive medium, an increased replacement. Increase - no more 2. The date of the OS formulation should be no later than 01/01/2014. The application of such a norm is prohibited for OS 1, 2 and 3rd depreciation groups when using a nonlinear method.
Under the aggressive medium, the natural or technogenic factors of the external environment, accelerating the depreciation of the fixed assessment (paragraph 3 of sub. 1, 1 Article 259.3 of the Tax Code of the Russian Federation):
- climatic conditions Far North;
- contact OS with explosive or toxic materials, etc.
According to the position of officials, it is possible to use increasing coefficients subject to the following requirements:
- the accompanying documentation does not indicate that they are designed to work in an aggressive environment;
- if such a mention is available, it is possible to use benefits if the operating conditions do not comply with the documents specified in the accompanying documents.
The Ministry of Finance believes that if the documents refer to the ability to work in an aggressive environment, the use of accelerated depreciation is not justified.
The judges, on the contrary, indicate that, for the use of increasing coefficients, the presence of an aggressive environment is quite the fact of the presence of an aggressive environment (Decree of the FAS of the Volga District of 13.02.2014 No. A65-9516 / 2013).
The use of coefficients is applied only to objects subject to the influence of the aggressive medium. The remaining OS of the enterprise, if at the same time are in conditions of normal operation, cannot be amortized faster (letters of the Ministry of Finance of Russia of October 14, 2009 No. 03-03-05 / 182, FTS of Russia dated November 17, 2009 No. Shs-17-3 / [Email Protected]).
Accelerated depreciation of leasing objects
Organizations on the balance sheet leased can accrue depreciation with an accelerated rate with a ratio of no more than 3. The exceptions are objects 1, 2 and 3rd depreciation groups.
When leasing object is all enterprise as a single property complex, accelerated depreciation is charged on all OS, other than those related to 1, 2 and 3rd depreciation groups (the letter of the Ministry of Finance of Russia dated September 24, 2007 No. 03-03-06 / 1/692).
Officials of the Ministry of Finance of Russia indicate that the lessor has the right to continue the accrual rate of accelerated pace even if the lessee change occurred (a letter dated July 14, 2009 No. 03-03-06 / 1/463).
A new lessee can apply how to increase values \u200b\u200bin the range of 3 upon receipt of the leased object, which is previously lease from another user. The new owner can independently set the size of the increase, without focusing on past data (the letter of the Ministry of Finance of Russia dated 09.09.2013 No. 03-03-06 / 1/37022).
If the leased object is used under the contract concluded earlier than 01/01/2002, then accelerated depreciation is charged on the following rules (clause 3 of Art. 259.3 of the Tax Code of the Russian Federation):
- accruals correspond to the method used at the time of transfer of property;
- accrual occurs using the coefficient of not more than 3;
- the property amortized by a nonlinear way should be allocated in a separate subgroup.
When you can not use the boosting factors, see the article .
Depreciation of OS involved in scientific and technical activities
Accelerated depreciation is provided for all enterprises in terms of the use of fixed assets for scientific and technical activities. The size of the coefficient should not exceed 3 (sub. 2, paragraph 2 of Art. 259.3 of the Tax Code of the Russian Federation).
Under scientific and technical activities are aware of activities to obtain new knowledge in any of the branches of sciences when ensuring the unity of science, technology and production. (Article 2 of the Law "On Science and State Scientific and Technical Policy" of 08.23.1996 No. 127-ФЗ).
The Ministry of Finance notes that this category also includes research and development activities (Letter of 28.08.2009 No. 03-03-06 / 1/554).
RESULTS
Having written off the depreciation of the accelerated method, the taxpayer reduces the taxable income tax base. And since according to Art. 252 Tax Code of the Russian Federation All expenses should be economically justified and documented, the taxpayer should be very carefully taken to the issue of writing off the depreciation of an accelerated pace.
For the implementation of competent management of the enterprise, which has material assets, sometimes accelerated depreciation is required. This method of maintaining fixed capital allows you to significantly reduce tax payments by reducing the value of the company's existing material property.
What is amortization?
Depreciation is called reflected in accounting balance The value that affects the cost of material assets of the enterprise. This value is inversely proportional to the time during which one or another material subject is carried out in the management of the enterprise manager. Annual decrease in the value of the enterprise's material assets due to depreciation, reduces tax deductions, which is favorably reflected on financial opportunities firms.
Depreciation is accrued evenly, but under certain conditions, accelerated depreciation of property assets can be applied. Knowing all the subtleties of such accountingIt allows you to prevent excessive cash spending, but it is necessary to resort to consideration only in permissible legislation cases.
What is - accelerated depreciation, in what cases is used?
An accelerated depreciation of equipment or other material assets is possible only when their operation is carried out in a multi-seen mode, or in conditions of increased environment aggressiveness. In such conditions, the depreciation is calculated with the coefficient "2", which reduces the value of the material asset that is on the balance sheet, is twice as fast as possible depreciation.
This coefficient cannot be applied to some depreciation groups. In 2017, it is customary to distinguish between the following depreciation groups:
- 1 group - the use of fixed assets to which depreciation calculations apply, term useful use which does not exceed 2 years inclusive.
- 2 Group - from 2 to 3 years inclusive.
- 3 Group - from 3 to 5 years inclusive.
- 4 Group - from 5 to 7 years inclusive.
- 5 Group - from 7 to 10 years inclusive.
- 6 Group - from 10 to 15 years inclusive.
- 7 Group - from 15 to 20 years inclusive.
- 8 Group - from 20 to 25 years inclusive.
- 9 Group - from 25 to 30 years inclusive.
- 10 Group - Over 30 years.
The use of accelerated depreciation to groups 1 - 3 is not possible even when the main data material resources Used in an aggressive environment and in multi-mode mode, for other groups it is possible to apply nonlinear calculation of depreciation.
The accrual of accelerated depreciation with the "3" coefficient is possible only if these fixed assets refer to 4 to 10 groups and transferred to the enterprise to leasing.
These categories usually include various material values \u200b\u200bthat have a high operational period, for example: non-residential buildings; river ships; water intake wells and water purification systems; Various machines and mechanisms used for animal husbandry.
The main technical means used to implement scientific and technical activities can also be accelerated depreciation with the "3" coefficient. To date, the listed variants of accelerated depreciation are the only possible methods for reducing the tax burden on a simplified version. Competently compiled financial statements using the increase in accelerated depreciation coefficients, it makes it possible to significantly reduce the number of tax deductions, so it is important to know and apply similar accounting methods in practice.
Focal Capital Wear Coefficient
The fixed capital is part of the financial capacity of the enterprise, which, one way or another, is used in the production process and is in possession of the firm for more than 1 year. At the fixed capital, the depreciation rules are also subject to the above, but with some amendments and nuances in carrying out the calculations of accelerated depreciation.
The fixed capital is conditionally accepted to divide on the active and passive part. Active - includes all structures, mechanisms and objects directly involved in the production process.
The passive part of the fixed capital is any material items that create conditions for the trouble-free functioning of the active part of the main capital of the enterprise. To have an idea of \u200b\u200bthe cost of assets to which one or another accelerated depreciation coefficient will be applied, it is necessary to properly define the value indicator that can be 5 species:
- The initial cost is an indicator that reflects the purchasing cost of material capital, and also takes into account the costs of its delivery and installation.
- Replacement cost - a change in the value of material property, which directly depends on the value of the material capital this year, and all the indicators are specified by the table provided by the State Statistics Committee of the Russian Federation.
- The residual value is the difference between the initial cost and depreciation of material capital.
- Current value - market value Asset, which is determined by the ratio of supply and demand. This indicator is calculated only in prices of this year.
- Liquidation cost - this indicator may have both positive importance and negative.
The liquidation cost is calculated from the receipt of funds from the sale of scrap of fixed capital, less the cost of dismantling and fare. The cost of fixed capital may depend on wear, which is 2 species:
- Physical wear - represents a combination of factors that provide negative impact on the technical condition of the material capital. Physical wear depends on the conditions in which the operation of certain material values, as well as the intensity of such operation.
- Moral wear - can be caused by both overproduction of certain material values \u200b\u200bresulting from a sharp decrease in the value of new products and the release of technologically advanced models, which in comparison with the available types of material capital have greater performance.
Accelerated depreciation during leasing, its accrual
Very often, elevated depreciation factors are used in the lease acquisition of property. In addition to the obvious benefit in comparison with various species bank credit, such a type of delay payment allows not only to save cash Due to the absence of overpayments, but also to perform accelerated depreciation of technical property with an increase in the "3" coefficient. The leasing use is possible to transfer any unusual objects with the exception of land plots.
Especially profitable acquisition movable property in leasing. In this case, when the leased object is located on the leaser balance, the lessee is not required to pay for property taxes and other deductions to the budget of the Russian Federation. In this case, the object is formally owned by the leaser, which also carries out all the necessary payments.
If the driven or immovable object is drawn up into the ownership of the lessee, then in this case an accelerated depreciation is possible. Objects are made to leasing do not refer to the first 3 depreciation groups, therefore, an increase in the coefficient of accelerated depreciation can be applied to these objects.
Conclusion
The use of accelerated depreciation to the objects of material capital allows you to get rid of the ballast, which does not allow the company to develop an accelerated pace. Fully served its resource of the construction and machine, the use of which is carried out in hard operational conditions, are subject to replacement for new more advanced material objects.
Through the use of accelerated depreciation, it is possible to carry out a similar replacement in a significantly shorter period, thereby allowing the refusal to use various material objects produced in the last century, and which are largely outdated both in physical and morally.
In contact with
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 depreciation groupThey need to be considered 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 increasing (reduced) depreciation factors entails a change in the useful use of 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.). total amount leasing payments under the contract - 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 rub. (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 following years), the annual depreciation amount accountant processes, based on the residual cost of 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, in the tax accounting, the organization has the right to take into account all residual value 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
| Name of parameter | Value |
| Theme of article: | Accelerated depreciation and its methods. |
| Rubric (thematic category) | Production |
Wear and depreciation of basic funds
Wear - ϶ᴛᴏ loss of properties by any object. In the economic sense of wear - ϶ᴛᴏ loss of the object of its value.
Given the dependence of the loss of cost loss distinguishes the wear of physical and moral. Physical deterioration His reason has the loss of physical properties as a result of operation. Obsolescence It is a moral loss of value due to scientific and technological progress.
The simplest and approximate way to assess wear is the estimate of the residual value (FOC) according to the following formula (2):
FOST \u003d F first - f first × t f / t n (2)
T f, T N - according to the actual and regulatory service life of the equipment.
In this formula, the second term is an expression of wear amount.
To compensate for wear and recovery at the end of service life initial cost Basic tools are gradual transfer of the value of elements of basic funds for the cost finished products. The process of transferring the cost of basic means for the cost of finished products is called depreciation.
Expressed as a percentage of the transfer rate of value is customary called the norm of depreciation(On the):
For \u003d 1 / tn, where (3)
TN is the normative service life of basic funds.
The depreciation rates are periodically revised, as the deadlines for the service of basic funds change, the process of transferring their value to the manufactured product under the influence of scientific and technological progress and other factors is accelerated. Τᴀᴋᴎᴍ ᴏϭᴩᴀᴈᴏᴍ, a factor determining the purpose of the use of certain vehicles of depreciation to various groups Basic means is the definition of the economically reasonable useful life of the object (depreciation period).
According to the method of transferring the cost of basic tools, linas and nonlineine depreciation differ. For lin-Easy Method During the entire period of using basic funds, there is a uniform write-off of their value on the cost of the product produced. Methods neline amortization are:
Accelerated depreciation
The transfer of value is proportional to the volume of products manufactured.
Methods of accelerated depreciationspeakers: the method of double write-off value (method of a reduced residue) and the amount of the number of years.
When using accelerated depreciation methods, it is assumed that many industrial facilities are used more efficiently while they are new and have better performance, which is associated with rapid moral obsolescence. Τᴀᴋᴎᴍ ᴏϭᴩᴀᴈᴏᴍ, the purpose of accelerated depreciation methods is to provide financial conditions reproduction and preservation of the value of the production facility under the conditions of exposure to external factors.
With the method reduced residue The annual amount of depreciation deductions is determined on the basis of the residual value of the object of basic means at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful use of this object and the acceleration coefficient established in accordance with the legislation of the Russian Federation. Example.
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Purchased object of basic funds worth 100,000 rubles. With a useful life of 5 years. The rate of depreciation for the start is established, based on the linen depreciation methods and is 20% (1/5 × 100%). Next, the resulting depreciation rate is multiplied by the acceleration ratio \u003d 2. Then the rate of depreciation of this equipment during the entire period of its use will be equal to 40% (20 × 2). In the first year of operation, the annual amount of depreciation deductions is determined based on the initial cost formed when the object is gaining and will be 40000 rubles. ((100000 × 40%: 100%). In the second year of operation, the depreciation rate is accrued on the residual value, ᴛ.ᴇ. The difference between the initial cost and the amount of depreciation deductions in the first year. Thus, the amount of depreciation deductions in the second year will be 24,000 rubles. . ((100000 - 40000) × 40%): 100%). In the third year, the magnitude of the depreciation will be 12,400 rubles. ((60000 - 24000) × 40: 100), etc.
With the method writing the cost of the number of numbers The timing of useful use The annual amount of depreciation deductions is determined on the basis of the initial value of the object of basic means and the annual relationship, where the number of years remaining until the end of the service life of the object and in denominator is the amount of the number of service life of the object. Example.
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Purchased object of basic means worth 150,000 rubles. Useful life is 5 years. The amount of the number of years of service life is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the specified object, the depreciation rate is 5/15, or 33.3%. The amount of depreciation deductions in the first year is equal to 49950 rubles. (33.3 × 150000: 100), in the second year - 4/15, which will be 39900 rubles., On the third year - 3/15 and 30000 rubles. etc.
The unreasonable application of accelerated methods can lead, first, to an increase in constant costs associated with increasing depreciation deductions, due to which the level of operating leverage of the enterprise, and secondly, to the increase in cost and reduction of the company's profitability. For this reason, the accelerated depreciation is intelligent to apply to those facilities of the fundamental capital, which is determined by:
Rapid moral obsolescence due to scientific and technological progress (medical equipment, computers, office equipment, computing equipment, high-tech equipment, etc.);
Dependence on the external influences of the functioning environment (for enterprises operating under an aggressive environment)
With the way of writing off the cost is proportional to volume products accrual of depreciation deductions are made on the basis of the natural indicator of the volume of products in reporting period and the ratio of the initial cost of the object of basic tools and the intended volume of products for the entire useful life of the object of basic means. Example.
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Acquired car With a lifting capacity of more than 2 tons with an estimated mileage of up to 400 thousand km. worth 80,000 rubles. In the reporting period, the mileage will be 5 thousand km., Consequently, the amount of depreciation on the basis of the ratio of the initial value and the alleged volume of products will be 1 thousand rubles. (5 × 80: 400).
Questions for self-test:
1. What elements form the main capital of the enterprise?
2. What are the capital investments Businesses?
3. What sources are the corporate investments of the enterprise?
4. What are the types of valuation of basic funds?
5. What factors affect the change in the value of fixed capital?
6. What is the replacement cost of basic means?
7. What is the purpose of the reassessment of basic funds? What are the reassessment methods?
8. What is the residual value?
9. What is economic content Basic funds wear? What factors affect the value of wear?
10. What is the economic depreciation?
11. What factors affect the rate of depreciation?
12. What are the purpose and tasks of accelerated depreciation?
13. What are the methods of accelerated depreciation? Expand their essence.
Accelerated depreciation and its methods. - Concept and species. Classification and features of the category "Accelerated amortization and its methods." 2017, 2018.
Accelerated amortization 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. Such conditions include the areas of the Far North, the urban areas of heavy industry, arid terrain and enterprises operating with dangerous, combustible and chemical substances.
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).
