The procedure for accrual depreciation in accounting. How depreciation of fixed assets is accrued: techniques and their features. What is the method of depreciation to choose

§ linear method;

§ a method of reduced residue;

§ a way to write off the cost of the number of numbers useful use;

§ The way to write off the cost is proportional to the volume of products (works).

At the same time, the annual amount of depreciation deductions is determined (paragraph 19 of PBU 6/01):

"With a linear method, based on initial cost or (current (restorative) cost (in the case of a revaluation) of the object of fixed assets and the rate of depreciation, calculated on the basis of the useful life of this object;

with the method of reduced residue - based on residual value The object of fixed assets at the beginning of the reporting year and the rate of depreciation, calculated on the basis of the useful life of this object and the coefficient not higher than 3, established by the Organization;

with the method of debiting the cost of the sum of the number of years of useful use - based on the initial cost or (current (restorative) cost (in the case of a revaluation) of the object of fixed assets and the relation, in the numerator of which - the number of years remaining until the end of the useful use of the object, And in the denominator - the amount of the number of years of useful use of the object.

With the method of writing off the value in proportion to the volume of production (works), the accrual of depreciation deductions is made on the basis of the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial value of the object of fixed assets and the alleged volume of products (works) for the entire object of fixed assets. "

The use of one of the methods for accrualing depreciation on a group of homogeneous facilities of fixed assets is made during the entire useful use of objects included in this group.

With a linear method, the annual amount of depreciation deductions is determined based on the initial value or the current (reducing) cost (in the case of revaluation) of the object of fixed assets and the rate of depreciation, calculated on the basis of the useful life of this object.

The useful life of objects is determined by the organization independently when making an object to accounting.

Determining the useful life of the facility of fixed assets is made on the basis of:

Expected time to use this object in accordance with expected performance or power;

Expected physical wear, depending on the mode of operation (number of shifts), the natural conditions and influence of the aggressive environment, repair system;

Regulatory and other restrictions on the use of this facility (for example, the lease term).

In cases of improving (increase) of the initially adopted regulatory indicators of the functioning of the facility of fixed assets as a result of reconstruction or modernization, the organization is revised by the useful life for this object.

Until January 1, 2002, when determining the useful use of fixed assets of the organization was guided by the decision of the USSR Council of Ministers of October 22, 1990 No. 1072 "On the uniform norms of depreciation on the full restoration of fixed assets national economy THE USSR".

Based on the letter of the Ministry of Finance Russian Federation Of August 29, 2002 No. 04-05-06 / 34, when applying this resolution, the specified classification uses the specified classification to determine the useful use of the facilities of fixed assets adopted by accounting (debit of account 01 "Fixed assets"), starting with January 1, 2002.

Depreciation on the facilities of fixed assets adopted by accounting until January 1, 2002 for accounting purposes continues to be accrued based on the usefulness of the useful use of the object for accounting and the selected organization for a group of homogeneous objects of depreciation.

Example 1.

The cost of the object of fixed assets is 260,000 rubles. In accordance with the classification of fixed assets included in, approved by Decree No. 1, the object is assigned to the third depreciation group with a useful life of over 3 years to 5 years inclusive. Useful use of 5 years. Annual depreciation rate of 20% (100% / 5 years), annual depreciation amount of 52,000 rubles (260,000 x 20/100), monthly depreciation amount 4,333, 33 rubles (52,000 / 12).

The method of a reduced residue to determine the useful life is established in the case when the efficiency of the use of the facility of fixed assets with each subsequent year is reduced.

The annual depreciation amount is determined on the basis of the residual value of the object of fixed assets at the beginning of the reporting year and the rate of depreciation, calculated on the basis of the useful use of this object and the coefficient not higher than 3, established by the organization (paragraph 19 of PBU 6/01).

According to the new rules of paragraph 19 of PBU 6/01, the order of the Ministry of Finance of the Russian Federation No. 147n, when used to accruize the depreciation, the method of reduced residue can apply the coefficient not higher than 3.

The coefficient is established by the organization independently and its value must be reflected in the organization's accounting policy. Previously, PBU 6/01 such an opportunity did not provide for. But in paragraph 54 Methodical instructions No. 91n indicated that in accordance with the legislation of the Russian Federation, small businesses may apply the acceleration coefficient equal to 2; A PO movable propertythat constitutes the object of financial leasing and attributable to the active part of fixed assets, the acceleration coefficient can be used in accordance with the terms of the financial lease agreement not higher. In practice, this provision could not be used, since neither Federal law dated October 29, 1998 №164-ФЗ "On financial lease (leasing) "nor federal law of June 14, 1995 No. 88-FZ" On state support Small business in the Russian Federation "such a coefficient is not established.

Example 2.

The cost of the main fund is 260,000 rubles. Useful use of 5 years. Acceleration coefficient 2. Annual depreciation rate of 20%. Annual depreciation rate, taking into account the acceleration coefficient of 40%.

In the first year of operation:

The annual amount of depreciation will be determined on the basis of the initial cost formed when taking into account the object of fixed assets, and will amount to 104,000 rubles (260,000 x 40% \u003d 104,000).

In the second year of operation:

The depreciation will be determined on the basis of the residual value of the object at the end of the first year of operation, will be 62,400 rubles ((260,000 - 104,000) \u003d 156,000 x 40%).

For the third year of operation:

The depreciation will be determined on the basis of the residual value of the object at the end of the second year of operation, will be 37,440 rubles ((156,000 - 62 400) \u003d 93,600 x 40%).

In the fourth year of operation:

The depreciation will be determined on the basis of the residual value of the object at the end of the third year of operation, will be 22,464 rubles ((93,600 - 37,440) \u003d 56 160 x 40%).

During the fifth year of exploitation:

The depreciation will be determined on the basis of the residual value of the object at the end of the fourth year of operation, will amount to 13,478.40 rubles ((56 160 - 22 464) \u003d 33,696 x 40%).

Depreciated for five years, depreciation will be 239,782.40 rubles. The difference between the initial cost of the object and the amount of accrued depreciation in the amount of 20,217,60 rubles is the liquidation cost of the object, which is not taken into account when depreciation by year, except the last year of exploitation. IN last year Depreciation is calculated by subtraction from the residual value of the object at the beginning of the last year of liquidation cost.

With this method, the annual rate of depreciation is determined on the basis of the initial value of the object of fixed assets and the annual relationship, where in the number - the number of years remaining until the end of the service life of the object, and in the denominator - the amount of the number of years of the useful use of the facility.

Example 3.

The cost of the main fund is 260,000 rubles. Useful use of 5 years. The sum of the number of years of useful use will be 1 + 2 + 3 + 4 + 5 \u003d 15.

In the first year of operation, the ratio coefficient will be 5/15, the amount of accrued depreciation will be 86,666.67 rubles (260,000 x 5/15).

In the second year of operation, the coefficient of ratio 4/15, the amount of accrued depreciation 69,333.33 rubles (260,000 x 4/15).

In the third year of operation, the ratio of the 3/15 ratio, the amount of accrued depreciation of 52,000 rubles (260,000 x 3/15).

In the fourth year of operation, the ratio of the 2/15 ratio, the amount of accrued depreciation 34,666.67 rubles (260,000 x 2/15).

In the last, fifth year of operation, the 1/15 ratio coefficient, the amount of accrued depreciation 17 333.33 rubles (260,000 x 1/15).

In the method of writing off the value of the main means in proportion to the volume of products (works, services), the accrual of depreciation deductions is made on the basis of the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial value of the object of fixed assets and the intended volume of products (works) for the entire useful use of the facility fixed assets.

Example 4.

The cost of the car is 65,000 rubles, the estimated mileage of the car is 400,000 km. In the reporting period, the car mileage amounted to 8000 km., Depreciation amount for this period will be 1,300 rubles (8,000 km. X (65,000 rubles: 400,000 km.)). Depreciation amount for the entire distance of 65,000 rubles (400,000 km. X 65,000 rubles: 400,000 km.).

End of example.

After analyzing various methods of depreciation accrual, it can be concluded that when using the methods of reduced residue and write-off costs for the sum of the number of years of useful use, the amount of depreciation deductions decreases over the years. Choosing to accrual depreciation among these methods, accountants must remember that the accrued amount of depreciation affects products performed by the work provided.

In organizations with the seasonal nature of production, the annual depreciation deductions for fixed assets is accrued even during the period of the organization's work in the reporting year.

The monthly rate of amortization deductions in all cases will be 1/12 part of the annual rate of depreciation.

In more detail with questions regarding the procedure for assessing fixed assets, ways of receipt, types of repair and methods of disposal of fixed assets, you can find in the book of CJSC BKR-Intercom-Audit "Fixed assets".

Depreciation is a gradual transfer of the entire cost of fixed assets (OS) on that products, work or services that the company produces. The amount of depreciation must be calculated each month for each main means separately, which belong to the company for property rights.

Methods of depreciation

For the concept of calculating deductions, we give specific example Different methods for accrual depreciation deductions. They are installed p. 18 PBU 6/01

General information: The cost of the OS object is 214,150 rubles. The object refers to the III depreciation group, has useful time - 5 years. The acceleration coefficient is 1.5.

Linear way

In this way, the OS depreciation is calculated from the initial (or restored) value of the OS object, as well as from the depreciation norms. Depreciation standards are set (according to classification) based on the period until the OS will benefit (useful). The deductions go since the OS object was taken to account.
Example. Wear (depreciation) per year is 100% / 5 years old \u003d 20%, therefore, per year of deductions: 214 150 * 20% \u003d 42 830 rubles.
Thus, every month you need to deduct 42 830/12 \u003d 3 569.17 rubles.

Method of reduced residue

In this way, the OS wear is calculated from the value of the OS object, which remained after last year's deductions, at the beginning of the next reporting period, the wear norm and the coefficient, which the organization itself can be established. The acceleration coefficient cannot be more than 3.
Example:

• 1 year: annual depreciation: (214 150 * 20%) * 1,5 \u003d 64 245 rub.;
• 2nd year: (214 150 - 64 245) * 30% \u003d 49 972 rub.;
• 3rd year: (214 150 - 64 245 - 49 972) * 30% \u003d 29 980 rub.;
• 4th year: (214 150 - 64 245 - 49 972 - 29 980) * 30% \u003d 20 986 rub.;
• 5th year: (214 150 - 64 245 - 49 972 - 29 980 - 20 986) * 30% \u003d 14 691 rub.

Depreciation deductions for 5 years:

64 245 + 49 972 + 29 980 + 20 986 + 14 691 \u003d 179 874 rub.

The difference between the initial cost and accrued depreciation:

214 150 - 179 874 = 34 276

This suggests that the object is liquidid.

Method of the amount of annual numbers

In this case, the method of writing off the cost of fixed assets, comes from the sum of the number of years of useful use. The accrual will go from the amount of the initial (restored) cost of the OS and the private number of years, which remained until the end of the useful period to the sum of the number of this period.
Example: The sum of the numbers of "useful" years is 15 (5 + 4 + 3 + 2 + 1).

• 1 year: (214 150 * 5) / 15 \u003d 71 383 rubles;
• 2nd year: (214 150 * 4) / 15 \u003d 57 107 rub.;
• 3rd year: (214 150 * 3) / 15 \u003d 42 830 rubles;
• 4th year: (214 150 * 2) / 15 \u003d 28 553 rubles;
• 5th year: (214 150 * 1) / 15 \u003d 14 277 rub.

Production method

At the same time, the promotion of the value is proportional to the volume of products issued (works). Calculated on the basis of the cost of OS and private between the volume of products in reporting period and the estimated volume of products for the entire period. And in our example it is assumed that with the help of this OS will be issued for the entire life of 1,200,000 units of products.
Example:

Depreciation deductions begin to be calculated from the 1st day of the month, which goes after accepting the OS to account. Organizations that are only created by reorganization, the OS wear will be accrued from the 1st day of the month, which goes after registering a new (reorganized) legal entity (pP. 2 p.5 tbsp. 259 NK RF).

The enterprise that is eliminated by the OS wear is terminated from the 1st day of the month, when the company was eliminated ( pP. 1 p. 5 tbsp. 259 NK RF).

Modernization of fixed assets for well

For accounting

In order to increase the efficiency of using OS, it is possible to improve it or. Calculation of deductions for such an object of the main means for the purposes of accounting and tax accounting are different.

Modernization is an improvement initial qualities object. For example, now the main tool can work with greater performance. Funds spent on improving properties (modernization) can increase the cost of the object in which it was initially taken to account on the balance sheet.

Depreciation OS after improving (upgrading) is charged, as a rule, linear method. This is stated in p.60 "Methodical instructions and explanations" in the letter of the Ministry of Finance dated 06.23.2004 No. 07-02-14 / 144.

Depreciation deductions for the year will be equal to private from the addition of the value of the object on the balance sheet (before improvement) and the amounts that were spent on improving the "useful" period (the law provides an increase in).

Example: 15 475 rubles were spent on the improvement of the OS. His useful time rose for a year. Annual wear will be equal to:

(214 150+ 14 475) / (100% / (5 years + 1 year) \u003d 13 692 rub.

For tax accounting

The funds that were spent on modernization are taken into account in a separate tax register. According to p. 2 art. 257 NK RF Initial (on balance) The cost of OS after modernization for tax accounting increases. Also, you can increase the "useful" OS term ( p. 1 Art. 258 NK RF).

Tax law ( art. 259 NK RF) Provides extremely two ways to calculate and accrual depreciation deductions for tax accounting:

1. linear - Based on the initial (on the balance) of the cost.
2. nonlinear - Based on the residual value of the OS, which remained after the annual deductions, and the rate of depreciation.

If the "useful" period has not changed, then the wear is calculated on the basis of the old term.

Depreciation for accounting and tax accounting

IN accounting Wear depreciation (depreciation) of fixed assets is charged from the 1st day of the next month, after accepting the OS to account. For the tax accounting - from the 1st day of the next month, after the commissioning of the OS commissioning. Consequently, if the OS is in stock and is not commissioned, then depreciation deductions are accrued for accounting, and for tax - no.

If it is required that registration was carried out on the OS object, then for the purposes of accounting, depreciation deductions will be carried out after commissioning, and for the tax - from the 1st day of the next month, after the commissioning of the OS commissioning. date state registration OS does not matter.

Termination of depreciation charges and accounting, and for tax accounting is the same - from the 1st day of the next month, when the OS was completely burned or was written off from the balance.

Depreciation of fixed assets in wiring

Instructions on the procedure for accrualing the depreciation of fixed assets and intangible assets, approved by the Decree of the Ministry of Economy, the Ministry of Finance and the Ministry of Internal Affairs No. 37/18/6 (hereinafter referred to as the instruction No. 37/18/6), contains a sufficiently large arsenal of instruments and depreciation mechanisms of fixed assets whose rational use allows On the one hand, to ensure the receipt of resources for the reproduction of fixed assets, and on the other, to influence the size of depreciation deductions at different stages of the organization's development, optimizing production costs.

One of the tools of the organization's depreciation policy is the use of various depreciation methods. The main approaches to apply depreciation methods are given in ch. 4 Instructions No. 37/18/6.

Recall that organizations are allowed to apply various ways to accrual depreciation:

- linear;

- nonlinear, comprising a method of reduced residue; Direct method of the number of numbers of years; reverse method of the amount of years;

- productive, Allowing depreciation depending on the natural indicators of the volume of products (works, services) issued (executed) in the current period.

When choosing ways and depreciation methods, you must remember the following:

1) on the facilities of fixed assets used in business activities, the organization independently determines the methods and methods of depreciation accrual (clause 37 of Instructions No. 37/18/6);

2) on objects unused in business, as well as objects budget organizations Only a linear method can be used;

3) Nonlinear depreciation accrual methods do not apply for the following fixed assets (clause 41 instructions No. 37/18/6):

Buildings, structures, with the exception of antennas and runways;

Machines, equipment and vehicle with the regulatory service life of up to 3 years, cars (except operated as service attributable to special, as well as used for taxi services);

Civil aviation equipment, the useful life of which is determined on the basis of the time resource;

Unique equipment intended for use in testing, production of experienced product batches;

Interior items, including office furniture;

Leisure, leisure and entertainment;

Branded items, trademarks;

4) Methods and methods of depreciation calculation using the objects of one name may be different (clause 37 of Instructions No. 37/18/6);

5) until the expiration of the useful use of amortized objects and depreciation methods are allowed to revise:

Since the beginning of the reporting year with mandatory reflection Such an opportunity in the organization's accounting policy. IN this case The revision can be carried out even under the constant conditions of operation of the facility of fixed assets;

During the reporting year, in cases of completion of modernization, reconstruction of fixed assets, their retrofitting, completion, technical diagnosis and survey with their full stop, as well as in case of unforeseen change in the conditions of production, sales of products (works, services) leading to deterioration financial state and the emergence of damages.

The use of one of the depreciation methods for each of the objects of fixed assets affects the distribution of depreciation amounts during the useful use of the facility of fixed assets, resulting in:

Depreciation is uniformly;

Most of the depreciation is at the beginning of (end) of the period of operation (nonlinear methods);

Depreciation deductions are calculated strictly in accordance with the volume of products manufactured using this object of fixed assets (productive method).

Now consider in more detail the methods and methods of depreciation.

Linear depreciation method

The simplest is the linear method of depreciation. Under it, depreciation accrual occurs evenly during the entire regulatory life or useful life of the facility of fixed assets, intangible assets (clause 38 of Instructions No. 37/18/6).

In the general case, the linear method is targeted to apply in the case when it can be assumed that the income received from the use of the facility of fixed assets is the same in each period over the period of operation, i.e. A decrease in the utility of the object is evenly.

With a linear method, an annual (monthly) organization is entitled to choose one of the options for calculating the amounts of depreciation deductions (clause 39 of Instructions No. 37/18/6):

By multiplying the depreciable value on the calculated annual (monthly) rate of depreciation;

By dividing the depreciable value to the established regulatory service life (useful life) in years (months).

Consider the calculation of depreciation deductions in each of the options.

Example 1.

The initial cost of the facility of fixed assets is 150 million rubles. Useful use - 5 years.

1) Calculation of the amount of depreciation based on the norm.

The annual rate of depreciation deductions is calculated as the value, the rates of useful use of the object (paragraph 27 of Instructions No. 37/18/6), and will be 20% (1/5 × 100%).

The monthly norm is 1/12 of its annual norm: 1.666,667% (20% / 12). The monthly depreciation amount will be 2.5 million rubles. (150 million rubles. × 1.666 667%).

Reference:the depreciation rate is calculated as a percentage of 2 decimal signs, and computer processing information is not less than 6 decimal places (paragraph 31 of Instructions No. 37/18/6).

2) calculation of the amount of depreciation by dividing the depreciable value on set time useful use.

The annual depreciation amount will be 30 million rubles. (150 million rubles / 5 years), and the monthly rate is 2.5 million rubles. (30 million rubles / 12).

From the example under consideration, it can be seen that regardless of the variant of calculating depreciation deductions within the linear method, the depreciation amount does not change (2.5 million rubles per month), no matter how we calculated depreciation deductions: using depreciation norms expressed as percent (annual or monthly), or distributing the residual value for the residual depreciation period (in years or months).

Important!However, as required by paragraph 31 of the instructions No. 37/18/6, the choice of the calculation of the depreciation based on the monthly depreciation rate or the depreciation amount is fixed. accounting policies Organizations and during the reporting year there is no revision. Accordingly, at the beginning of each year, you can move from one to another calculation option.

Paragraph 38 of Instructions No. 37/18/6 It is also provided that when using a linear method for accrualing depreciation, the annual standards of depreciation charges in the first and each of the subsequent years of the operation of the object in one balance holder or the owner must coincide. The incompatination of these norms is possible in cases of changing the operating conditions of objects, other changes in the procedure for accrualing depreciation, regardless of the causes of such changes.

The rate of depreciations in the first and subsequent years of operation of the object may differ in any changes in the order of depreciation (changing the depreciable cost or use of useful use). In other words, in the case when as an amortized value by the object of fixed assets for a specific date in obligatory Speakers an undoamed (residual) cost, depreciation rate will also change.

Example 2.

With the source data of Example 1, they assume that after 2 years of operation of the facility, the organization decided to revise the useful life since the beginning of the reporting year - up to 6 years.

After reviewing the useful life of the base for calculating depreciation deductions is the incomportant cost of the object. Depreciation norms are determined based on the residual useful life of the object (clause 66 of Instructions No. 37/18/6).

The residual useful life, taking into account its revision after 2 years of operation of the facility, will be 4 years (6 - 2). The residual value (initial minus the amount of depreciation accrued in 2 years) will be equal to 90 million rubles. (150 million rubles. - (2.5 million rubles. × 2 × 12)).

Accordingly, the new rate of depreciation contributions will be 25% (1/4 years × 100%).

The monthly rate will also be changed and will be equal to 2.083 333% (25% / 12). Thus, throughout the expansion period of the rate of depreciation in the first and subsequent years of operation, it does not coincide: in the first 2 years of operation of the object, the annual rate of depreciation deductions was 20%, in subsequent years of useful use - 25%.

Nonlinear depreciation method

Methods are dominated among nonlinear methods. accelerated depreciation - The method of reduced residue and direct method of the number of years that allow us to provide an accelerated transfer of the value of fixed assets in the form of depreciation for the cost finished products (works, services), significantly increase the size of depreciation deductions in the first years of operation of fixed assets, reducing them subsequently.

Note that certain types of fixed assets are more efficient at the beginning of operation. In addition, in the face of improving technology, the equipment quickly obsolete morally. Therefore, in order to create financial conditions To speed up the process of updating fixed assets, inclusion in the first years of their operation of the maximum part of the amortized value of the objects involved in business activities in the costs of production (expenditures), organizations can apply the methods of accelerated depreciation.

The direct method of the number of years is to determine the annual depreciation amount based on the depreciable value of the facilities of fixed assets and the relationship, in the numerator of which - the number of years remaining until the end of the useful use of the object, and in the denominator - the amount of the number of years of useful use of the object (n . 42 Instructions No. 37/18/6).

Thus, when calculating the amortization of the specified method, the calculated coefficient is determined. This coefficient is distinguished in different periods operation. When using this method, the amount of depreciation deductions in the first years of operation is significantly higher than in the next.

Example 3.

Consider the calculation of depreciation on direct method The sum of the number of years using the source data of Example 1.

Since useful life is 5 years, the amount of the number of years will be 15. The calculation of the amount of the number of years can be carried out by 2 methods that give the same result:

- addition of the sum of the number of years of useful use: 1 + 2 + 3 + 4 + 5 \u003d 15 years;

- using the formula contained in clause 42 instructions No. 37/18/6: 5 × × (5 + 1) / 2 \u003d 15 years.

- 1st year: 5/15;

- 2nd year: 4/15;

- 3rd year: 3/15;

- 4th year: 2/15;

- 5th year: 1/15.

- In the 1st year of operation of the specified object, depreciation in the amount of 5/15 will be accrued, which will be 50 million rubles;

- in the 2nd year - 4/15, or 40 million rubles;

- in the 4th year - 2/15, or 20 million rubles;

- in the 5th year - 1/15, or 10 million rubles.

The total amount of accrued depreciation during the entire use of the facility will be equal to 150 million rubles. (50 + 40 + 30 + 20 + 10).

With the method of reduced residue, the depreciation rate calculated on the basis of the useful use of the object increases to the acceleration coefficient of from 1 to 2.5 times adopted by the organization. At the same time, the rate of depreciation is always applied only to an undoamed (residual) value determined at the beginning of the reporting year. The amount of depreciation at the same time is reduced from year to year, and in the first years it is significantly higher.

Example 4.

We will calculate depreciation on the method of reduced remains using the initial data of Example 1 and taking into account the solution of the arrangement of the acceleration coefficient of 2.

The annual rate of depreciation will be 40% (20% × 2).

Based on the initial cost of 150 million rubles:

- In the 1st year of operation, the annual amount of depreciation deductions is determined based on the initial cost and will amount to 60 million rubles. (150 million rubles. × 40%);

- In the 2nd year of operation, depreciation is charged from the difference between the first-initial cost of the object (150 million rubles) and the depreciation amount accrued for the 1st year of operation (60 million rubles), and will amount to 36 million rubles. ((150 - 60) × 40%);

- In the 3rd year of operation, depreciation is charged from the difference between the amortized value of the object (150 million rubles) and the depreciation amount accrued for the 1st and 2nd years of operation, and will be 21.6 million rubles. ((150 - 60 - 36) × 40%);

- In the 4th year of operation, depreciation is charged from the difference between the depreciable value of the object (150 million rubles) and the depreciation amount accrued in the 1-3rd years of operation, and will amount to 12.96 million rubles. ((150 - 60 - 36 - 21.6) × 40%);

- in the 5th (last) year of operation, depreciation is the difference between the depreciable value of the object (150 million rubles) and the depreciation amount accrued in the 1st year of exploitation, and will be 19.44 million RUB. (150 - 60 - 36 - - 21.6 - 12.96).

From January 1, 2012, the instruction No. 37/18/6 in the framework of a nonlinear method of depreciation accrual introduced another method - the opposite amount of the number of years.

This method is to determine the annual amount of depreciation of depreciations based on the depreciable value of the objects of fixed assets and intangible assets and the relationship, in the numerator of which - the scope of useful use and the number of years remaining until the end of the useful use of the object, enlarged 1, and in the denominator - the amount Numbers of useful use.

In this way, annual amount Depreciation deductions are determined by the formula:

where the agode is the annual depreciation amount;

AC - amortized value of fixed assets;

Sleep - the useful life of the facility of fixed assets;

Sopi - the number of years remaining until the end of the useful use of the object;

The invoice is the amount of the number of years, calculated by the formula used in the calculation of depreciation deductions by the direct method of the number of numbers.

Example 5.

We will calculate depreciation deductions by the reverse method of the number of numbers using the initial data of Example 1.

The amount of the number of years of useful use is 15 years (see example 3).

The calculated coefficient for each year will be:

- 1st year - 1/15;

- 2nd year - 2/15;

- 3rd year - 3/15;

- 4th year - 4/15;

- 5th year - 5/15.

The amortization of the specified object will be accrued as follows:

- In the 1st year of operation of the specified object, depreciation in the amount of 1/15 will be accrued, which will be 10 million rubles;

- in the 2nd year - 2/15, or 20 million rubles;

- in the 3rd year - 3/15, or 30 million rubles;

- in the 4th year - 4/15, or 40 million rubles;

- in the 5th year - 5/15, or 50 million rubles.

The total amount of accrued depreciation during the entire use of the facility will be equal to 150 million rubles. (10 + 20 + 30 + 40 + 50).

In essence, the reverse method of the number of years is the method of slow amortization, allowing the use of the main means to accrue the minimum depreciation amounts with the gradual growth of the specified amounts in subsequent years.

Now in the table summarizes the distribution of amounts of accrued depreciation during the useful use, considered in Examples 1, 3, 4, 5.
(million rubles)

As we see, with the same total amount Accrued depreciation (150 million rubles) For the entire useful life of the depreciation amount accrued in each year, significantly varies depending on the methods applied and depreciation methods.

Productive method of depreciation

A separate method of depreciation within the framework of the instruction No. 37/18/6 is allocated a productive method of depreciation accrual, which is accrued by the depreciation based on the depreciable value of the object and the relationship of natural performance indicators (works, services) issued (completed) in the current period, to the resource of the object (clause 43 of Instructions No. 37/18/6).

Reference: based technical characteristics Each particular object of fixed assets is established its resource - the amount of products (works, services) in the natural indicators, which in accordance with technical documentation May be released (completed) throughout the life of the object. The resource establishes the Depreciation Policy Commission to its decision (paragraph 23 of Instructions No. 37/18/6).

The productive method of depreciation accrual is that the size of the depreciation deductions is directly dependent on the quantitative parameters of using the object of fixed assets in each specific reporting period.

The characteristic of the resource of the object and the actual use of it can be expressed in units of output, in hours of operation, in mileage units, etc. The productive method of depreciation is acceptable in cases where the life is limited mainly by technical indicators or changes in economic activity Subject.

Example 6.

Copy installation in accordance with technical passport It is capable of printing 500,000 copies or to work for 10,000 hours. The initial cost of installation is 10,000 thousand rubles.

Depreciation per unit of production will be:

Depreciation per 1 km of mileage - 0.3 million rubles. (150 million rubles. / 500 thousand km). Depreciations for the reporting month will amount to 1.2 million rubles. (4 thousand km. × × 0.3 million rubles.).

When choosing a productive method, it should be noted that there are sharp fluctuations in the amount of depreciation from the month per month, depending on the use of the production capacity of the object. At the same time, the specified method allows to provide depreciation in volumes, to the most extent corresponding to the actual use of the facility of fixed assets.

Summarizing the above, we note that the use different ways And depreciation methods allow redistribute depreciation amounts accrued in each reporting period for the useful use of each specific object.

The possibility of choice causes the need comparative analysis various depreciation options to determine the most rational of them for each specific object, at each specific stage of its use and general economic conditions Activities of organizations.

In total, the tax accounting uses two types of depreciation on costs, and in accounting as many as four. They are dedicated to the whole section III in PBU 6/01. Here they are, ways to accrual depreciation of fixed assets in accounting:

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

They differ only in the method of calculating the annual depreciation amount. The result is always one: monthly write-off of the cost of the OS to expenses. In addition, whatever ways have been elected, to determine the size of annual and monthly contributions, it is necessary to know the useful life of the OS.

Term of Use: Real and Accounting

In order to independently determine the useful life of the facility of fixed assets:

1. Calculate the expected use of the OS object depending on its performance.
2. Find out the real physical wear (in the specified mode of operation, taking into account the natural conditions and the influence of the aggressive environment).
3. Take into account possible restrictions in use (shelf life or lease).

You can simply use a special classification for this to determine the useful use of OS objects adopted for accounting (appliance. Decree of the Government of the Russian Federation). In it, all OS objects are distributed in groups and for each provided its time. It is only necessary to attribute the desired OS to one of the groups. After determining the period, you can proceed to the calculation of wear.

Linear method of accrual depreciation in accounting

Among the four ways the most common and uncomplicated is linear. His main plus, which forces it to choose its overwhelming number of companies, consists in simultaneously use in tax accounting. It is very convenient for an accountant and simplifies his tasks. How determines the rate of depreciation with a linear method in accounting? By a fairly simple formula. For her you need to know:

• initial (in the case of OS revaluation - restorative) cost (PS);
• useful life (SP).

We accept for the abstract value "1" year of operation of the OS and calculate how many percent of wear per year are provided for a specific object according to the formula:

Annual amortization \u003d 1: SP × 100%

Next, multiply the obtained annual depreciation rate (for) for the cost and get the required amount. Because from year to year we will write off to expenses. The formula is used as:

Annual on × ps \u003d depreciation amount per year

The amount per month is determined by dividing the result obtained by 12. It values \u200b\u200bthe entire period of operation of the OS and may change only if the object will be overestimated or improved.

Important: Tax and accounting have some differences in attributing expenses. The tax is calculated for every month, and in accounting for a year. Therefore, due to rounding the amount according to the version of tax and accounting, they may differ slightly. It is necessary to strive to cut as much as possible, and it is best to completely remove this difference. To do this, when calculating the annual one, it is desirable to leave the value obtained with the maximum number of decimal signs (at least 4). Then the monthly deductions can be adjusted by rounding these signs, which avoids even a minor difference in sums.

How to calculate damping by a linear way: Example

The organization put on the balance of autocar with the initial value of 300,000 rubles. A linear method of depreciation is used. OS refers to the fourth depreciation group. The useful life of the forklift will be 5 years or 60 months. We define which rate of depreciation of the loader will be on the standards tax accounting:

1: 60 × 100 \u003d 1.6666%.

Monthly deduction will be:

300 × 1.6666% \u003d 4999.8 rubles.

Annual on (according to accounting standards) will be:

(1: 5 years) × 100 \u003d 20%.

And the amount that should be attributed to expenses will be:

300 × 20% \u003d 60,000 rubles.

Or 5 000 rubles per month.

The difference was 20 kopecks. In order to correctly adjust the accountant to revise the rate of amortization of the car chamber per month (according to tax accounting):

1: 60 × 100 \u003d 1.66667% × 300 000 \u003d 5000, 01

With this scenario, a penny can be discarded, and the amounts of depreciation of the loader accrued in accounting and tax accounting for the month will be equal.

The following three methods of depreciation are more original and complex.

Method of reduced residue

In paragraph 19 section III PBU 6/01 It is said that the depreciation can be charged "based on the residual value of the OS object at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful use of this object and the coefficient not higher than 3 established by the Organization." Obviously, this is depreciated by the method of reduced residue

We will analyze it into the components:

1. What is the PS we already know. To determine the residual, you just need to take away from the initial already accrued over past periods. It means that the new OS residual value will be equal to the original one.
2. How to calculate useful useful use we considered in a linear method. In this case, the algorithm does not change.
3. The raising coefficient to the rate of depreciation is something new. It turns out an organization must independently determine the value of the acceleration coefficient and register in accounting policies (paragraph 7 of PBU 1/2008). Maximum provided - 3.

An example of applying the method of reduced residue

Purchased machine worth 100,000 rubles. With a useful life of 5 years. Annual on, calculated on the basis of the useful life, is 20%. It must be increased by the coefficient of acceleration 2, it means it will be already equal to 40%. Next, we calculate the amounts immediately for the entire period:

For the 1st year of operation, the machine is needed from its initial value formed when making to accounting, deduct the annual depreciation amount of 40,000 rubles. (100000 x 40/100).

For the 2nd year - the amount in the amount of 40% of its residual value at the beginning of the year (100 - 40) x 40/100 \u003d 24,000) - 24,000 rubles.

For the 3rd year - 12,400 rubles. - Taking into account the difference between the residual value of the object, at the end of the second year of exploitation, and the amount of depreciation accrued for the second year ((60 - 24) x 40/100).

From example, it can be seen that the formula for determining the annual ones does not differ from the one that is used at a linear method. But to find out the amount of depreciation for the year it is necessary to apply the gain (kU). Therefore, the final formula looks like this:

Annual on × ku × residual cost OS at the beginning of the reporting period \u003d amount per year

This method allows you to quickly transfer the cost of fixed assets to the cost of expenses. In practice, it is indispensable in companies that actively use objects, for example, under the lease agreement or own OS for large capital investments. All this gives them the opportunity to minimize property tax in the first years of their operation.

In addition, this method is similar to, from tax accounting. But there are significant differences between them:

• the tax accounting of the OS is determined on the basis of the total value of all objects of depreciable property, which relate to one depreciation group (clause 2 of Article 259.2 of the Tax Code of the Russian Federation);

• the use of a nonlinear method for buildings, structures is prohibited in tax accounting transfer deviceswhich are included in the eighth and nine depreciation groups (clause 3 of Article 259 of the Tax Code of the Russian Federation);

• When the total balance of the cost of the operating system from the depreciation groups will be less than 20,000 rubles. You can write them off on nonealization expenses of the current period (clause 12 of article 259.2 of the Tax Code of the Russian Federation);

• for each group there is a fixed depreciation rate, independent of the useful use of objects (clause 5 of Art. 259.2 of the Tax Code of the Russian Federation).

Write off the cost of the OS for the sum of the number of years of useful use

This method is quite original. Accountant must also be known to be a fixed assets (restorative), as well as its useful use. Next, you need to find the amount of numbers rather original way: they need to be folded among themselves.

For example, the OS object with a useful life of 5 years, the amount of numbers will be 15 years:

1 + 2 + 3 + 4 + 5 = 15

After this value is found, you can determine the amount of wear per year:

The amount by \u003d number of years remaining until the end of the useful use of the OS: the amount of the number of years of useful use, units. × ps.

The resulting result is divided by 12 and we obtain the amount you need to amortize monthly. (pb.19 PBU 6/01). There are no analogues in this method in tax accounting. It is good in that in the first years of operation of the OS, its depreciation is faster than with a linear method.

Depreciation over the sum of the number of years of useful life: Example

The balance of the depth pump was passed on the balance of 30,000 rubles. The term of its useful use is 2 years. In accounting for machinery and equipment, depreciation is used for the amount of useful use. The amount of the number of years of useful use of the pump is:

1 + 2 = 3.

Depreciation of the pump for the first year of work:

2: 3 × 30 000 rub. \u003d 20 000 rub.

So monthly deductions in the first year of operation will be 1666, 67 rubles.

For the second year:

1: 3 × 30 000 rub. \u003d 1O 000

That accordingly will give a month 833.33 rubles.

The way to write off the cost is proportional to the volume of products (works)

Fourth, final accounting method Depreciation is the most time consuming in the calculations. It is provided for by paragraph 19 times .III PBU 6/01.Depreciation proportional to the volume of products is good because it allows the most accurately reflect The intensity of the participation of a particular fixed assessment in the economic process.

The accountant is necessary for calculating the natural indicator of the volume of products (works) in the reporting period. In addition, he needs to know the ratio of the initial value of the OS object and the estimated volume of production (works, services) for the entire useful life of a specific OS. You can apply the formula:

The amount of monthly depreciation \u003d PS / the estimated volume of released products (K-Q) X actual volume of products issued for the month (K-B).

Consider these indicators carefully. The indicator "Provided Volume" means the application of planned economic values. For their correct definition, you need at least special economic service. Otherwise, the accountant will have to take this figure "from the ceiling", and this is unacceptable.

With the actual volume, of course easier, it can be taken from credentials. But all the calculations will have to produce every month. There will be no universal norm at the same time. Well, and the same method in tax accounting is not provided.

An example of depreciation accrual proportion to product volume (works)

A printing press with PS 2,000,000 rubles can print 100 thousand magazines for all time. IN accounting Policy The depreciation of such machines is provided in proportion to the volume of manufactured products.
For the year, the machine printed:

· In May - 30 thousand magazines ;;
· In August - 1 thousand magazines.

Consequently, this year, accounting should be accrued to the machine depreciation:

In May: 30 000 pcs. × 2 000 000 rub. : 100,000 pcs. \u003d 600 000 rub.
· In August: 1000 pcs. × 2 000 000 rub. : 100,000 pcs. \u003d 20 000 rub.

So, we dealt with the methods of depreciation. The simplest of them is linear, and the most reliable way in the volume of manufactured products. What to choose for application should solve each organization individually.

It is repaid by accrual depreciation, i.e. wear caused by the participation of objects of office in the manufacturing process. Depreciation deductions gradually (for a certain period) are included in the cost of production, significantly affecting the cost of the product produced by the company. We'll figure it out how depreciation is carried out in the company, and what rules this operation is obeyed.

The concepts of "depreciation deductions" or "accumulated amortization"

This term characterizes the energy wear process when used. There are two types of wear - physical and moral. If there is a loss of operational qualities in physical wear, it is considered moral to consider the loss of part of the consumer value of the facility due to the introduction of more advanced technologies. In accounting, depreciation is charged on the basis of the physical wear of the object.

so , depreciation deductions are a value expression that is transferred to production expenses, until complete zeroing.

Sometimes, financiers use the term "accumulated depreciation". This is the amount equal to the current value of the OS, accrued since the acquisition time and is the same depreciation deductions to the full restoration of the object.

There are OS for which the amortization is not accrued. These are objects:

• housing foundation, with the exception of the tenants transferred to tenants and accommodated investments;
• environmental management;
• library / museum funds;
• NKO OS.

Cases suspend depreciation

Suspend the accrual of wear can be:

• for a period of more than 12 months during the reconstruction or modernization of the enterprise;
• for more than 3 months in the conservation of the object.

Note that with the further commissioning of the facility, the sleep is extended, since the object is worn only in work, and Depreciation contributions includethe cost of costs.

Depreciation rules

Accrual depreciation in accounting and tax accounting OS object is carried out from a month coming over the month of commissioning and taking into account. Calculate wear prior to repayment of the value of the object or its disposal. Stop - from the month that comes over the month to zeroing the cost or writing off property. Accounting for depreciation is carried out on the balance sheet 02.

Calculate OS wear taking into account:

• initial cost (PS);
• useful use (sleep);
• the method of accrual adopted in the company.

SPE is determined based on:

• the alleged time of use in associating with the expected power of the object;
• features of operation, the effects of the aggressive environment, repair schedule;
• NPU, dictating deadlines effective use OS.

Depending on the properties of the object, it is referred to as one of the 10-apply depreciation groups. The separation of objects by groups is carried out by sleep.

Depreciation procedure: Methods used in accounting

Depreciation deductions are charged on asset groups in one of the methods used in the enterprise:

• in proportion to the volume of release.

Linear method - accrual of wear by equal parts throughout the entire sleep, based on the PP of the object and the rate of depreciation (B).

Example of depreciation:

OS $ 120,000 rubles, sleep - 5 years.

Calculate:

For a year - 100% / 5 years \u003d 20%

Depreciation amount for the year will be 120,000 x 20/100 \u003d 24,000 rubles,

those. Monthly deductions will be 2000 rubles. (24000/12).

The method of reduced residue is the calculation monthly sum Executions based on the residual value of the OS object, calculated at the beginning of each reporting year. In this case, the rate of deductions, in accordance with the legislation, increases twice, and the annual depreciation is established by multiplying the rate of depreciation on the residual value.

Example

Object OS cost 100,000 rubles, sleep - 5 years, annual on - 20% * 2 \u003d 40%

It must be remembered that this method does not allow to exit in zero, as it happens with a linear method. Therefore, at the end of the depreciation period, go to the linear model.

The method of writing the cost of the amount of the amount of years of the SPE is used for OS, which have a tendency to a significant change over time and bringing the maximum income in the 1st year of operation, that is, quickly obsolete morally. The essence of the method - the amount of accrued amortization is set on the basis of the PS of the object and the relation, where the number of years remaining until the end of the object, and in the denominator - the amount of the number of years of sleep. Consider the calculation algorithm in table of depreciation deductionsin the following example:

OS cost 100,000 rubles, sleep - 5 years, on - 20% * 2 \u003d 40%

	Annual depreciation amount		Residual value
	100000*5/(1+2+3+4+5)=33333,3
	100000*4/(1+2+3+4+5)=26666,7
	100000*3/(1+2+3+4+5)=20000
	100000*2/(1+2+3+4+5)=13333,3
	100000*1/(1+2+3+4+5)=6666,7

The method of depreciation is proportional to the volume of output or services rendered more often used in transport enterprises or mining industry. Annual amount depreciation In this method, it is established by multiplication of the percentage obtained by the attitude of the PS to the intended volume of production for the SP, to the value of the actually performed volume during the reporting period.

Example

Object OS - Machine at the cost of 240,000 rubles. Sleep - 8 years. Estimated production volume per year - 1,200,000 rubles, actually completed - 1,250,000 rubles.

2 400 000/1 200 000 x 1 250 000 \u003d 250 000 rubles. - accrued depreciation for the year.

Tax accounting of fixed assets

Depreciation in tax accounting assumes linear or nonlinear methods. With a linear - the amount of wear per month is calculated by the product of its PS and on the formula:

For \u003d 1 / n x 100%,

n - sleep in the month.

The nonlinear method is the definition of the amount of monthly wear by multiplying the value of the total balance depreciation group (AG) and on for this group, since the method of depreciation is charged separately for each ag. Formula:

And m \u003d b x on gr: 100,

Where and M is depreciation for the month of hypertension;

B - total balance AG;

On gr - on for AG.

Depreciation rate by groups:

The magnitude of depreciation deductions is calculated for each ag. The wear is accrued monthly, and therefore the total balance, i.e. The cost of the property for AG is determined by the beginning of each month. The cost of the purchased OS will increase this indicator. Conversely, the total balance for each aging will decrease by the amount of accrued depreciation last month. Consider how to find depreciation on ag.

Such a table is monthly, each time adjusting the amount of wear in accordance with the receipt and disposal of the OS.

Given that the size of the accrued depreciation is the value is quite projected, the company can successfully plan depreciation and rely on the result in the analysis of activities.