An indicator of the average annual complete accounting value of fixed assets may be needed by the company's accountant for the preparation of various accounting and statistical reporting, definitions of the tax base for property, as well as internal management and financial goals. What data are included in the calculation? What sources take information from? Consider the rules for determining the average annual accounting value of fixed assets - the calculation formula and a specific example are shown below.
In the laws governing accounting on russian enterprises, there is no such concept. But if you turn to the order of Rosstat No. 563 dated 24.11.15, namely, paragraph 6, it becomes clear that under the complete accounting value of the office, the initial price of the object, adjusted on the amount of revaluation or depreciation, as well as due to reconstruction, retrofitting , modernization, completion and partially conducted liquidation.
At the same time, because in the process of operation, the main funds are subjected to wear and lose (in whole or in part) their initial properties, the calculation of the average annual full accounting value of fixed assets affects the definition of the residual value. The latter is formed by subtracting depreciation deductions from the sum of the original full accounting price Asset for the required period of its use.
Thus, the main difference between the full and residual value, according to the regulations of Order No. 563, is the magnitude of the depreciation, which is taken into account when determining the residual, and is not taken when calculating the initial total cost. In the process of reporting and accrual tax payments For property, accountant is also required to know as in accordance with paragraph 4 of Stat. 376 NK defines the average annual cost of office basic formula is shown below.
How to calculate the average annual accounting value of fixed assets
To understand how to calculate the average annual full accounting value of fixed assets, it is necessary to take into account the differences between the full indicator and the average. The latter calculation is made without taking into account the date of disposal or, on the contrary, the commissioning of assets is important to the beginning and end of the period. Additionally, the number of months is used as a denominator in a given reporting (for calculating the advance payments) and the tax period (to calculate the ultimate amount tax obligations per year).
The methodology for calculating the average annual complete accounting value of fixed assets / means allows you to get more detailed, in-depth attention. In this case, the company's balance sheet takes values \u200b\u200bat the beginning of the year, and then this value is adjusted to the average indicators of the retired and commissioned property. In accordance with paragraph 24 of Section I of Order No. 563, the calculation of the average full accounting value of fixed assets per year is carried out by dividing by 12 months. The amounts of incoming and outgoing costs, taking into account the revaluation and the cost of office produced in this period of each of the remaining months, taking into account the depreciation. If the business is eliminated, the calculation is still made for the year as a whole. The same procedure operates in relation to organizations formed in the middle of the year. At the same time, the periods are rounded to full months and, accordingly, the cost indicators are taken. To understand the essence of the designated issue, we turn directly to formulas and examples.
The average annual complete accounting value of fixed assets - formula
To determine the average annual full accounting value of OF, taking the common full formula:
The average annual value is complete \u003d (total average average at 01.01 + cost is the total average for 31.12) / 2 + (the cost of the incoming number of operations of operation) / 12 - (the value of the departure of the number of days of disposal) / 12.
When calculating, all indicators are used at the initial cost, which consists at the time of purchase at appropriate periods, if the revaluation was not carried out. If the company overestimated his property, the cost is taken at the date of the last revaluation.
To determine the average value of the property for calculating the tax on it, the cost indicators at the beginning of the period and the end are taken. The estimates of the disposal of assets and commissioning are not included. This applies the following basic formula:
The cost is average \u003d (cost at the beginning of the period + cost at the end of the period) / number of months in the period.
During the year, the total number of reporting months is taken equal to Number 13, for 9 months - number 10, in half - 7, for the quarter - 4. The indicators are taken from the balance of the balance. Calculus can be applied when determining property tax or financial coefficients - profitability, fund-studies, etc.
The average annual complete accounting value of fixed assets - an example
Apply on specific example The aforementioned formula, taking into account the months of write-off / entering objects. Suppose on the basis of data accounting The following data are available:
- Cost of on 01.01 - 350000 rubles.
- Commissioned OF - in April by 75,000 rubles, in August 125,000 rubles.
- Dropped from the Balance of PF - in March per 100,000 rubles.
- Cost of 12.12 - 450000 rubles.
How to find the average annual accounting value of fixed assets? For calculation is used full formula, not basic:
Full accounting cost \u003d (350000 + 450000) / 2 + (8/12 x 75000 + 4/12 x 125000) - (9/12 x 100000) \u003d 416666.67 rub.
And how to determine the average annual accounting value of fixed assets without taking into account months of disposal and input? It is even easier to do this:
The average annual value \u003d (350000 + 450000) / 2 \u003d 400000 rubles.
Do not forget that to accrual the property tax, according to Stat. 376, a reporting number of months is taken as a denominator of the middle cost formula (the current number, enlarged per unit).
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The procedure for the accounting process of the OS is regulated by various legal acts.
The most significant documents here include:
- PBU 6/01 "Accounting of fixed assets" from 30.03.2001 No. 26n;
- Methodical instructions on accounting of fixed assets of October 13, 2003 No. 91n.
On the data regulations It should be relying when calculating the average annual value. The explanation of this is that in addition to the goals of OS accounting, conditions that are mandatory to recognize assets as such in the accounting process, etc., the procedure for the formation of their value is regulated.
In turn, the cost formed by the rules set forth in these documents will subsequently be used to calculate the average annual value of these assets.
Calculation of the average annual value in order to calculate the property tax relies on legal baseconsisting of:
- P. 4 Art. 376 2 of the Tax Code of the Russian Federation of 05.08.2000 No. 117-FZ.;
- Letters of the Ministry of Finance of the Russian Federation of 07/15/2011 N 03-05-05-01 / 55.
Purpose of fixed assets
In accordance with paragraph 6 Methodical instructionsThe account of the OS has such goals as:
- accumulation of actually incurred costsrelated to their adoption to the accounting process;
- right documenting and reflection B. deadlines operations on their movement;
- determination of reliable resultsderived from their implementation and other disposal;
- calculation of actually incurred costsassociated with their content;
- ensuring proper control over the safety of assetsadopted to the account;
- conducting an analysis of the effectiveness of their use;
- obtaining information about the OSrequired for disclosure in reporting.
Types of the cost of fixed assets
In accordance with the above legal acts, OS has three types of value:
- Initial.
- Restorative.
- Residual.
Initial formed at the moment when operating OS on accounting.
The procedure for its formation is set out in P.P. 8-11 PBU 6/01 and depends on the method of obtaining the organization of this type of assets:
- When buying or creating on your own own, this is the amount of costs actually incurred by the organizationrelated to buying or creating. It should be noted that the paid VAT and other reimbursed taxes are not taken into account.
- Upon receipt as a contribution to authorized capital Organizations - This is an assessment of the asset in monetary form, coordinated between the founders of the organization.
- Upon receipt as a gift - this is market value Asset, up to date on the date of adoption.
- When receiving on barter contracts - This is the cost of transmitted values.
The change in the initial valuation is possible only in some cases:
- with a cardinal change of OS. If their completion is made, retrofit, reconstruction, modernization, partial liquidation;
- when reassessing the OS.
This list is exhaustive.
The reducing cost is formed:
- as a result of the restoration of property involving the change in its initial valuation;
- as a result of the pre-statement or the markdown of the property.
The residual cost is the initial (restorative) cost per minus depreciation.
Methods for calculating average annual cost
Without taking into account the month of I / O, fixed assets (formula)
If no particular accuracy is required, then the average annual cost can be determined by the formula:
S-ST (CP) \u003d (S-ST (NG) + S-ST (k.g)) / 2,
where to sch (NG), S-ST (k.g) - the cost of OS, respectively, on January 1 and December 31 of the year for which the calculation is being done.
S-ST (KG) \u003d S-ST (NG) + S-ST (Introduction) - S-ST (Select),
where S-FT (Introduction), S-ST (Select) - the cost of the OS, respectively, entered and written off during the year.
In all the above calculations, the balance (residual) cost of the OS should be used.
Taking into account the month of I / O fixed assets (formula)
The most common formula used in the calculations of the indicators of the use of OS (FDOO-report, capital intensity, etc.):
C-ST (CP) \u003d S-ST (N.G) + M 1/12 × S-ST (Introduction) - m 2/12 × s-h (selected),
where m 1 and m 2 is the number of full months of the past months, respectively, from the date of entering and write off the OS by the end of the year.
The formula of the middle chronological:
S-ST (CP) \u003d [(S-ST (1N) + S-ST (1K.m)) / 2 + (S-ST (2N) + S-ST (2K.M)) / 2 ... + (S-ST (NN) + S-ST (NK.M)) / 2] / 12,
where to sch (1n.m), sch (2n.m), ... S-ST (NN.) - the value of the OS at the beginning of the 1st, 2nd, N-th month;
S-ST (1K.m), S-ST (2K.m), ... S-FT (NK.M) - the value of the OS at the end of the 1st, 2nd, N-th month, respectively.
The formula used in the calculation of the average annual value for calculating the property tax of organizations:
C-FIT (CP) \u003d (S-ST (H1) + S-ST (H2) + ... + S-ST (HN) + S-ST (K)) / 13,
where S-ST (H1), S-ST (H2) ... S-ST (HN) - the residual value of the OS on the 1st number, respectively, the 1st, 2nd ... N-th month tax period;
S-ST (K) - the residual value of the OS for the last tax period (as of December 31 of the year for which the tax is considered);
13 - The number is obtained by adding a unit to 12 months of the tax period.
When calculating the advance payments for 3, 6 and 9 months, the denominator of the calculated formula will be obtained by summing the unit, respectively, from 3, 6 and 9 months.
The calculation of the residual value of the OS for this formula does not include the cost of assets, the tax base With respect to which, is defined as their cadastral value.
To calculate the basic average value of the OS, applies simple formula, subtracting the total value of assets from the initial period during the reporting period (1 year):
The average cost \u003d (price at the time of the beginning of the year + price at the end of the reporting year) / 2
The price of assets at the end of the year is adopted taking into account the deduction of depreciation costs, restoration and other expenses spent on maintaining assets in a state suitable for operational activities.
For full average annual accounting cost OS:
The average cost \u003d initial cost (beginning of the year) + P1 / 12x
In accordance with the calculations of this formula, P1 and P2 - the cumulative number of months from the moment of capturing and write off from the balance sheet.
The full accounting value of the OS is determined by the set of factors capable of influencing the amount of assets used by the company. Reflects a complex of possible costs and total value indicators.
Calculation of tax deductions for the property used
For the correct calculation imposed on the company's property assets for reporting periodThe formula below is used:
The average cost \u003d (cost (N1) + cost (N2) + ... + cost (NN) + cost (K)) / 13
Decoding formula:
- Cost (N1), cost (N2), etc. - Residual value indicators per 1 number of each month of the reporting period
- Cost (K) - the price of the OS at the time of delivery of the reporting documentation or the end of the reporting period
- 13 - number formed when summing 12 months of the reporting period and units
The exact calculation of tax payments on the OS will allow to comply with the requirements for the provision of reporting documentation and conduct a competent tax policy of the company, without overpaying the company's material assets.
Calculation of the average annual value of the balance sheet
For the convenience of calculations of the average annual indicators of the accounting value of the OS applies formula:
FO \u003d FP (Balance) + (FVV * CR) / 12 - (FL * (12 - P)) / 12
Decide the data specified in the formula:
- FP (Balance) - the value of assets on the balance sheet, is relevant for a particular time interval
- FVV - company funds entered into assets
- CR - the amount of months, combined with a single reporting period
- FL - the cost of assets on
- R - the period (in months), during which the amortization of the OS during the reporting year was carried out
We are necessary for summing up and passing the current quarterly reporting, which determines the volume of assets.
Evaluation residual funds - one of the most important aspects accounting, allowing to possess accurate information about the state of a significant part of assets, which in turn is necessary for obtaining general information On the cost of property assets of the company.
The accurate calculation of information will allow us to provide relevant documentation for each reporting period, to produce an independent assessment of the efficiency of the use of property assets of the company.
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About what is the average value of assets, we told in. And what is understood under the full accounting value of fixed assets and how to calculate its average annual value, we will tell in this material.
Full accounting value of fixed assets is ...
In the legislation regulating the procedure for conducting accounting in the Russian Federation, the term "full accounting value of fixed assets" is absent.
Such a concept is given in the instructions on the filling of individual forms of statistical reporting. For example, in directions, approved. Order of Rosstat from 06/15/2016 No. 289, it is noted that the full accounting value of fixed assets is their initial cost, changed during the revaluation, as well as as a result of completion, modernization, retrofitting, reconstruction and partial liquidation of fixed assets.
At the same time, the main funds often include not only fixed assets, but also intangible assets. Therefore, from the point of view of the inclusion of certain objects in the composition of fixed assets, it is necessary to be guided by the instructions on the filling in the specific form of statistical reporting or management accounting policiesIf the fundamental fund indicator is used for other purposes.
Calculation of the average annual full accounting value of fixed assets
For the average full accounting value of fixed assets, the calculation of the average annual indicator can be made on the basis of paragraph 24 of the instructions. Order of Rosstat dated November 24, 2015 No. 563.
Pouxof SG \u003d ((Pouxof 01.01 + Pouxof 31.12) / 2 + Pouxof 01.02 + Pouxof 01.03 + ... + Pouxof 01.12) / 12
where Pouxof 01.01, Pouxof 01.02, ..., Pouxof 31.12 - the full accounting value of fixed assets on 01.01, 01.02 ... 31.12 of the reporting year, respectively.
How to calculate the average annual accounting value of fixed assets
For the internal objectives of the organization that are not related to the compilation of statue may be necessary to determine the average annual accounting value of fixed assets. What objects will be included in the basic funds in this case, the organization is already determined by itself, taking into account the purpose of calculating this indicator.
For the average annual accounting value of fixed assets in the calculation formula, only two indicators can be used: the cost at the beginning and end of the year:
Usuof SG \u003d (Usaof ng + Usaof kg) / 2,where USOF SG is the average annual accounting value of fixed assets;
Usaof NG - the accounting value of fixed assets at the beginning of the year;
Usuof kg - the accounting value of fixed assets at the end of the year.
Of course, this is not the only option, how to calculate the average annual accounting value of fixed assets. The calculation value may be used, for example, at the beginning of each month of the reporting year, which will be divided into 12 (number of months), as well as other approaches.
The cost of the OPF is usually transferred to finished products for a fairly long period. In some cases, it can cover several cycles. In this regard, the accounting organization is carried out in such a way that the initial form can be repaired at a time, and the price loss in time. In this case, the average annual cost of the OPF is used as a key indicator. In the article, consider how it is determined and what indicators are used. general characteristics In the production of products, funds (structures, buildings, equipment, etc.) are involved, as well as labor objects (fuel, raw materials, and so on). Together they form production funds. A certain type of labor group is partially either fully preserves a natural and real form over many cycles.
The formula of the average annual value of fixed assets
It involves the summation of the residual value of the objects for the first numbers of the reporting period and the first month coming after its completion. The amount is divided by the number of students participating in the calculation.
Data on objects not participate in the calculation:
- non-taxable property tax;
- taxable this tax on the other object ( cadastral value).
About the OS, assessed by cadastral value, read more in the article "For what objects of real estate the tax base is calculated on the basis of the cadastral value." For clarity of the explanation, we define the average value of the OS on the example.
The example of LLC Express Washing operates as a laundry of self-service in Moscow. The company has an OS in the form of laundry equipment and non-residential premises under the laundry.
Formula for calculating the average annual value of fixed assets
Attention
T.I. Yurkova, S.V. YURKOV ECONOMY ENTERPRISE ELECTRONIC TUTORIENT TYPE EXAMPLE 1. Fixed assets Task 1 Determine the average annual value of fixed assets using methods known to you.
Info
Data for solving: indicator value, thousand rubles. Cost of the year The cost of the fixed assets introduced: In March June August, the value of the retired funds: in February October 15,000 150,250,100,53,300, the solution using the data provided, you can calculate the average value of fixed assets in two ways: without taking into account the month of I / O ; Taking into account the month of I / O, fixed assets. We will calculate the average annual value, without taking into account the month in which the facilities of fixed assets were introduced or dropped out: the cost at the beginning of the year is provided with the condition of the problem.
The average annual accounting value of fixed assets - the calculation formula
To ref grade to mail the average annual value of fixed assets - the formula for which it is calculated is fixed in the Tax Code of the Russian Federation - it is taken into account when calculating the tax on the property of legal entities. About aspects of calculating this cost, read in our article.
Calculation of the average value of fixed assets Calculation of the average annual cost of the OS How to determine the average annual value of fixed assets on the balance of thousands of RUB. Results The calculation of the average value of fixed assets The average cost of fixed assets (OS) has a calculation algorithm similar to the average annual (t.
e. Middle per year) cost, but used when counting advance payments for property tax for the reporting period, the duration of which is 3, 6 and 9 months (clause 2 of Article 379 of the Tax Code of the Russian Federation). The algorithm for calculating the average cost of the OS is recorded in the para. 1 p. 4 art. 376 NK RF.
The average annual value of fixed assets: methods for calculating and analyzing
Task 3 The cost of fixed assets, million rubles, in accordance with the classification on real-natural composition on January 1, was: buildings of machinery machinery and equipment Tools inventory Production and economic equipment Fixed funds 30 8 48 6 5 3 In February of the current year, it was handed The workshop building costs 5 million rubles; In May, equipment was purchased with a total cost of 10 million rubles; In September, the moral and physically obsolete equipment in the amount of 3 million rubles was written off. Determine the structure of fixed assets at the beginning and at the end of the year, the share of active and passive parts at the beginning and end of the year, the values \u200b\u200bof the coefficients of disposal and updating fixed assets.
The decision is calculated by the structure of fixed assets at the beginning and end of the year. It should be remembered that the structure is the share of each group of fixed assets in their total cost.
The average annual cost of the OPF: Formula
A3 \u003d 160 · 8 / (10 (10 + 1) / 2) \u003d 23.27 thousand rubles. After folding the amount of depreciation in three years we obtain the amount of wear: and \u003d 29.09 + 26,18 + 23,27 \u003d 78.54 thousand rubles. Knowing the amount of wear, calculated in various ways, can be calculated residual value And the wear coefficient, using the wear coefficient formula, we find by the formula substituting the values, we obtain: a) a linear method: Sost \u003d 160 - 48 \u003d 112 thousand.
rub., Kizn \u003d 48/160 · 100 \u003d 30%; b) a method of reduced residue: Sost \u003d 160 - 78.08 \u003d 81.92 thousand rubles, Kizn \u003d 78.08 / 160 · 100 \u003d 48.08%; c) Method of the sum of years: Sost \u003d 160 - 78.54 \u003d 81.46 thousand rubles, Kizn \u003d 78.54 / 160 · 100 \u003d 49.1%. Thus, according to the results of solving this problem, it can be seen that nonlinear methods allow you to write off most of the cost in the first years of operation of the facility of fixed assets.
Scientific work: Accounting and analysis of fixed assets of the enterprise
TF / TP \u003d (8 760 · 2 - 960) / (8 760 · 2 - 720) \u003d 0.99. When calculating the intensive use coefficient of equipment, you first calculate the performance of the actual: PF \u003d 23 000 / (8 760 · 2 - 960) \u003d 1.38 t / h. Then we proceed to the calculation of the coefficient: Ki \u003d PF / PT \u003d 1.38 / 1.6 \u003d 0.86. The latter we define the integral coefficient: kin \u003d Ke · ki \u003d 0.99 · 0.86 \u003d 0.82. Calculate the coefficients for equipment producing products B. Calculate the coefficients of extensive use of the equipment: a) the coefficient of use of the mode of the CE. dir \u003d TF / TRIZ \u003d (4 000 · 3 - 520) / 4 000 · 3 \u003d 0.96; b) Coefficient of use of the planning time of CE. n \u003d (4 000 · 3 - 520) / (4 000 · 3 - 192) \u003d 0.97.
The average annual cost of the OPF: Balance Formula
And non-manufacturing fixed assets are cultural and domestic facilities (for example, a dining room or a cinema). However, from the point of view commercial organization, non-manufacturing funds to the OS are not in principle.
Therefore, often the terms "OPF" and "OS" are considered as equivalent. Nevertheless, in order to plan and analyze indicators, the organization may produce an OS facilities, referring to both other species based on any other criteria.
For example, consider the OPF only the active part of the OS, which is involved in production (for example, machines), and the plant management building to the OPF can no longer belong. Accordingly, according to the accounting data, the cost of the OPF can be as complying with the account balance 01 "fixed assets" and be only part of this indicator.
The average annual value of fixed assets example calculation
Energous funds ensure the formation of social infrastructure. Classification to the main production facilities include:
- Buildings - architecture objects designed to create labor conditions.
These include garages, buildings of workshops, warehouses, etc.
- Construction - engineering and construction facilities used to carry out the transportation process. This group includes tunnels, bridges, pathways, water supply system, and so on.
- Transmission devices - gas and oil pipelines, LPP, etc.
- Equipment and machines 0 Press, machines, generators, engines, etc.
- Measuring devices.
- EUM and other technique.
- Transportation - locomotives, cars, cranes, loaders, etc.
- Tools and inventory.
Key quantities The cost of the OPF may be restorative, residual and initial.
The average annual value of fixed assets example calculation
Suppose, based on accounting data, there are the following data:
- Cost of on 01.01 - 350000 rubles.
- Commissioned OF - in April by 75,000 rubles, in August 125,000 rubles.
- Dropped from the Balance of PF - in March per 100,000 rubles.
- Cost of 12.12 - 450000 rubles.
How to find the average annual accounting value of fixed assets? Full formula is used to calculate, and not base: full account value \u003d (350000 + 450000) / 2 + (8/12 x 75000 + 4/12 x 125000) - (9/12 x 100000) \u003d 416666,67 руб. And how to determine the average annual accounting value of fixed assets without taking into account months of disposal and input? It is even easier to do this: average annual value \u003d (350000 + 450000) / 2 \u003d 400000 rub. Do not forget that to accrual the property tax, according to Stat.
