The cost of fixed assets in accounting is written off at the cost of production (works, services) or on sales costs (in commercial organizations) not immediately, but gradually, parts and depends on the term useful use. For example, the initial cost of the computer is written off 2 years, and the cost of the building of the workshop is 20 years. This process of gradual transfer of value is called depreciation of fixed assets.
Depreciation is charged over all fixed assets, except for those in which consumer properties do not change over time:
land;
Objects of environmental management (water, subsoil);
objects related to museum subjects and museum collections.
Depreciation is also not accrued:
- on the objects of fixed assets non-Profit Organizations. On them on the off-balance account reflects the amount of wear;
according to the basic funds used to implement the legislation of the Russian Federation on mobilization preparation and mobilization.
Depreciation is accrued, even if the property is not used or does not generate income. You can suspend its accrual only if:
- the mainstater is translated into preservation for a term more than three months;
- the main remedy is restored, that is, repair, modernization or reconstruction more than 12 months.
Depreciation
Depreciation is accrued monthly, starting from the month following the month in which the main remedy was commissioned (reflected in the account 01). For example, the organization acquired a machine in March and in the same month put it into operation, depreciation will begin to accrue from April.
The depreciation is terminated from the first day of the month following the month when the main remedy has dropped out or was completely spiny. For example, the machine with a not redeemed useful life is sold in February, in March, depreciation is not charged, February is the last month of accrual.
What happens to the main means when its cost is fully transferred to expenses and its residual value is zero? It can be continued to use or write off as moral and physically obsolete.
Depreciation is reflected in the loan of 02 depreciation of fixed assets in correspondence with expenses:
Debit 08, 20, 23, 25, 26, 29, 91-2, 97 Credit 02.
Depending on the nature of the use of the OS, the depreciation accrued on it turns on:
- in the cost of ordinary species activities (accounts 20,23,25,26,29, 44),
- the composition of other expenses (score 91-2),
- in the composition of capital investments (account 08).
Useful life (sleep)
The useful life of the facility of fixed assets The organization determines independently 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).
If, as a result of reconstruction or modernization, the initially adopted regulatory indicators of the use of the facility of fixed assets improved, the organization can reconsider the life of its useful use.
Methods for accrual depreciation
Accounting depreciation is charged in the following ways:
- linear way;
- a method of reduced residue;
- a way to write off the cost of the number of years of useful use;
- the method of debiting value is proportional to the volume of products (works).
Organizations It is necessary to divide all fixed assets of the organization for homogeneous groups for general features, for example, a group of "Buildings". For each group, you need to establish a method of depreciation. It can not be changed in the future.
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.
Linear way
Depreciation with a linear way is calculated by the formula:
Monthly depreciation \u003d initial (current, reducing) cost of OS x Amortization rate / 12.
Example: The initial cost of a passenger car is 720,000 rubles. Useful use - 5 years. Depreciation rate \u003d 100/5 \u003d 20. The amount of monthly depreciation - 720,000 x 20% / 12 \u003d 12 000 rubles.
The linear method is the easiest in the calculation, evenly accrues depreciation during the entire usefulness. This is the only way that is also used in tax accounting to accrual depreciation. If you use a linear method and accounting and tax accounting, you can avoid difference.
Method of reduced residue
Depreciation is calculated, just like with a linear method, only instead initial cost The residual value of the OS at the beginning of the reporting year is taken into account.
Organizations can apply enhance the coefficientbut not more than 3.0. Until 2006 maximum size The coefficient could apply only small enterprises. The size of the coefficient must be reflected in accounting policies.
Monthly depreciation \u003d (residual value of the OS at the beginning of the year x rate of depreciation x raising coefficient) / 12
Depreciation rate \u003d 100 / Useful use, years.
Example: The initial cost of a passenger car is 720,000 rubles. Useful use - 5 years. Increased coefficient - 3. Depreciation rate \u003d 100/5 \u003d 20.
Calculation of depreciation
| Year use |
Depreciation rate,% | Depreciation for the year, rub. (Count 2 x Count 3 x KOEF.3) |
Depreciation for the month, rub (Graph 4:12) |
(Graph 2 - Count 4) |
|
| 1 | 2 | 3 | 4 | 5 | 6 |
| 1 | 720 000 | 20 | 432 000 | 36 000 | 288 000 |
| 2 | 288 000 | 20 | 172 800 | 14 400 | 115 200 |
| 3 | 115 200 | 20 | 69 120 | 5 760 | 46 080 |
| 4 | 46 080 | 20 | 27 648 | 2 304 | 18 432 |
| 5 | 18 432 | 20 | 11 059,2 | 921,6 | 7 372,8 |
Useful use - 5 years ended, but the residual value is not zero. What to do with it? There may be two options, so the chosen way the organization must consolidate in accounting policies:
- 1 option - to accrue depreciation to the disposal of the fixed assessment: sales, moral, physical wear.
- 2 Option - the residual cost to write off on costs in the last month of its useful life.
What is good way to reduce the remainder, the fact that in the first years of using the OS, the depreciation is faster. The disadvantage is the useful life of the OS in short, than its period full repayment.
The way to write off the cost of the number of numbers
Depreciated by the method of writing the cost in numbers is calculated by the formula:
Monthly amortization \u003d (number of years remaining until the end of the SS OS: the sum of the number of years of the SP * initial value of the OS): 12
Example: The initial cost of a passenger car is 720,000 rubles. Useful use - 5 years. The sum of the number of years of useful use \u003d 1 + 2 + 3 + 4 + 5 \u003d 15.
| Year use |
The number of years remaining until the end of the page | Residual cost at the beginning of the year, rub | Depreciation for the year, rub. (Graph 2:15 * |
Depreciation for the month, rub (Graph 4:12) |
Residual cost at the end of the year, rub (Graph 2 - Count 4) |
| 1 | 2 | 3 | 4 | 5 | 6 |
| 1 | 5 | 720 000 | 240 000 | 20 000 | 480 000 |
| 2 | 4 | 720 000 | 192 000 | 16 000 | 288 000 |
| 3 | 3 | 720 000 | 144 000 | 12 000 | 144 000 |
| 4 | 2 | 720 000 | 96 000 | 8 000 | 48 000 |
| 5 | 1 | 720 000 | 48 000 | 4 000 | 0 |
Depreciation by the method of reduced residue in the first years of operation OS faster than with a linear method. In contrast to the method of reduced residue, useful life and the period of repayment of the cost coincide.
The way to write off the cost is proportional to the volume of products (works)
Formula of calculation:
The actual volume of products (works) produced using OS for a month (in natural meters) * The initial value of the OS:
Estimated volume of products (works) for the entire SPE OS (in natural meters)
Example: equipment purchased, the initial cost is 1000,000 rubles, allowing to produce 200,000 units of the product. In January, 5,000 products were issued, in February 10,000, in March 8,500.
Depreciation in January: 5 000 * 2 000 000/200 000 \u003d 50 000 rubles.
Depreciation in February: 10 000 * 2 000 000/200 000 \u003d 100 000 rub
Depreciation in March: 8 500 * 2 000 000/200 000 \u003d 85 000 rub.
The method of debiting value is proportional to the volume of production (works) allows you to most accurately calculate the physical depreciation of the fixed assets. The lack of a method is a high laboriousness of calculations.
To test your knowledge, go through the test ""
Fixed assets are an important part of the assets of any company. In the process of operation, equipment, buildings, machines come into disrepair, lose their original properties.
To show real value Funds taking into account all factors, accountants charge depreciation.
What it is?
Depreciation - transfer part of the cost of objects non-current assets Enterprises for the entire time of operation on the cost of the organization.
With this procedure, reimbursement of funds related to the acquisition of equipment and its installation, due to the inclusion of these expenses in the cost price finished products.
It is calculated in all basic funds that are part of the property of the enterprise and are used to profit.
However, there are some exceptions. It is impossible to calculate wear for the following categories of assets:
- housing Fund not used in production, such as hostel;
- the main funds used in the mobilization that this moment Conducted and not used in order to profit;
- fixed assets whose properties do not change over time, for example, land, reservoirs, natural resources, as well as museum collections;
- plantings under the age of exploitation;
- productive cattle.
Calculation is produced from the first day of the month following the commissioning date. The inclusion of part of the value of the object in costs throughout the service life continues. This period of time is calculated separately for each agent at the time of adopting it to account.
The procedure is suspended only in two cases:
- OS is preserved for a period of three months;
- property is on modernization or reconstruction for more than a year.
Organizations need to calculate the depreciation for each object, since the inclusion of the cost of property in the price of finished products allows you to return to the acquisition of assets tools. This money enterprise can use as follows:
- timely update the composition of the funds to replace the moral and physically obsolete vehicles, equipment, equipment;
- accumulate cash As a reserve for the repair or purchase of the failed manufacturing equipment.
Methods for calculating the annual depreciation rate are regulated PBU 6 "Fixed Tools". IN accounting The entire accumulated amount is fixed on the contrala score 02..
Methods of accrual
Organizations choose a technique based on their own convenience and specificity. The selected method must be described and approved in.
PBU 6 sets 4 methods. Each has its own characteristics, the formula for calculating and the scope of application.
Linear way
The amount of deductions is calculated as a product of the initial cost of objects and the established depreciation rate defined by the service life.
This method is the most popular due to its simplicity and lack of bulky incomprehensible formulas. The following expression is used to calculate:
- From the first-perplex value of the OS;
- N A is the rate of depreciation.
Method of reduced residue
Apply, if due to the specifics of the activity, the effectiveness of the use of funds is reduced every year. In this case, a special acceleration coefficient is used, it is installed individually. Legislation determined that this show can be not higher than 3..
The calculation is carried out by the formula:
- To y - established coefficient;
- From the Ost - the residual value;
- N A is the rate of depreciation.
Write-off for the amount of useful life
The method is also called cumulative. The amount of depreciation here is a product of the value of the property and the indicator, which is calculated as the relationship of the residue of the operating time and the total number of this period.
The formula looks like this:
- T Ost - the number of years remaining until the end of the service life;
- From the first-perplex value;
- T - a long time.
Example. Palatov LLC entered the machine at the cost of 90 thousand rubles. The period of its operation is defined in 7 years. Accordingly, the amount of the period number is 28 (1 + 2 + 3 + 4 + 5 + 6 + 7).
The procedure for accruals is presented in the form of a table:
| Year | Residual value of the object at the beginning of the period (thousand rubles) | Calculation of depreciation rate (thousand rubles) | Annual depreciation (thousand rubles) | Residual cost at the end of the period (thousand rubles) |
|---|---|---|---|---|
| 1 | 90 | 90*7/28 = 22,5 | 22.5 | 90 - 22,5 = 67,5 |
| 2 | 67.5 | 90*6/28 = 19,286 | 19.286 | 67,5 - 19,286 = 48,214 |
| 3 | 48.214 | 90*5/28 = 16,071 | 16.071 | 48,214 - 16,071 = 32,143 |
| 4 | 32.143 | 90*4/28 = 12,857 | 12.857 | 32,143 - 12,857 = 19,286 |
| 5 | 19.286 | 90*3/28 = 9,643 | 9.643 | 19,286 - 9,643 = 9,643 |
| 6 | 9.643 | 90*2/28 = 6,429 | 6.429 | 9,643 - 6,429 = 3,214 |
| 7 | 3.214 | 90*1/28 = 3,214 | 3.214 | 3,214 - 3,214 = 0 |
The method is similar to the calculation of the reduced residue. The difference is that this method allows to pay off the cost of funds completely.
Write-off in proportion to the volume of products
The method is also called production. It is based on the use of the natural indicator of the volume of issued products and its intended volume for the entire use of the OS. An annual rate is defined as a product of this value with the initial value of the property.
Most often, it is used in enterprises that use a large number of machines and equipment. For example, transport, construction, mining organizations. In such companies, the technique is used unevenly, therefore, a universal linear method or a method of reduced residue is not suitable for calculating the wear.
Formula of calculation:
- B is the planned volume of manufactured products (or works);
- C - initial cost;
- V is a natural product indicator.
Example. Ltd. Domini acquired a vehicle for 200 thousand rubles. Its mileage is approximately 500 thousand km. According to travel sheets, in January, the car passed 10 thousand km., In February - 12 thousand km., In March - 11 thousand km.
- Depreciation rate for the entire service life of the car: 200/500 \u003d 0.4 rubles. 1 km. Run.
- Depreciation for January: 10 * (200/500) \u003d 10 * 0.4 \u003d 4 thousand rubles.
- For February: 12 * (200/500) \u003d 12 * 0.4 \u003d 4.8 thousand rubles.
- For March: 11 * (200/500) \u003d 11 * 0.4 \u003d 4.4 thousand rubles.
Instructions for accrual in the program 1C is presented in the following video:
Depreciation
Accounting strictly regulates the accrual of wear and use of each of four ways calculation. According to the legislation, to write off the part residual value It follows every month until the full transfer of property in the cost of the enterprise.
Accrual is fixed on the basis of settlement statement. The amount is reflected in the credit balance of the account 02:
| Operation | Debit | Credit |
|---|---|---|
| Accrued depreciation | 20 (23, 25, 26, 44) | 02 |
| Write-off of the accumulated amount when disposal | 02 | 01 / Choose |
| Depreciation of depreciation upon disposal of material values | 02 | 03 |
| Objects transferred to branches of the organization | 02 | 78 |
| Replacing depreciation at the markup | 02 | 83.2 |
| Recalculates at the request of the OS | 83 | 02 |
. Amortized property Property, the results of intellectual activity and other objects of intellectual property, which are at the taxpayer on ownership, are used by them to extract the income and the cost of which is redeemed by depreciation. Amortized property recognizes property with a useful life of more than 12 months and the initial value of more than 40,000 rubles.
Do not subject to depreciation Earth and other objects of environmental management (water, subsoil, other natural resources), material- productive reserves, goods, objects of unfinished capital construction, securities And other property.
Amortized property is made to record at the initial valuedefined in accordance with Article 257 of the Tax Code of the Russian Federation, and is distributed to depreciation groups in accordance with the timing of its useful use. The term of useful use is determined by the taxpayer independently on the date of commissioning of the object of depreciable property. Taxpayers have the right to include the costs of reporting (tax) period capital investments In the amount of not more than 10% (no more than 30% - in relation to fixed assets related to the third - seventh depreciation groups) of the initial value of fixed assets. This benefit does not apply to fixed assets obtained free of charge. If taxpayers use the specified right, then the relevant facilities of fixed assets after their commissioning are included in the depreciation groups on their initial cost less the depreciation prize. In the case of the implementation of these fixed assets for five years from the moment of commissioning, the amount of expenses previously taken into account in the formation tax baseare subject to restoration and inclusion in the tax base.
Methods for accrual depreciation
The Tax Code of the Russian Federation provides for two depreciation methods:
- linear method;
- nonlinear method.
The depreciation method is established independently in relation to all objects of depreciable property and is reflected in accounting policies for tax purposes. Changing the depreciation method is allowed from the beginning of the next tax period. At the same time, the taxpayer has the right to go with nonlinear method On the linear method of depreciation accrual not more than once every five years.
Depreciation is charged separately for each depreciation group (subgroup) when applying a nonlinear depreciation method or separately for each object of amortized property when applying a linear depreciation method.
Regardless of the taxpayer established by the taxpayer in accounting policies for the purpose of taxation of the depreciation method, the linear method of depreciation accrual is applied to buildings, structures, transfer devices, intangible assets included in the eighth are the tenth depreciation groups.
With regard to other objects of depreciable property, regardless of the exploitation of objects, the method of depreciation is applied to operation, which is established by the taxpayer in accounting policies for tax purposes.
When using a linear method for calculating depreciation, the amount accrued in one month of depreciation is defined as a product of the initial (restorative) value of the object of amortized property and the depreciation rate defined for this object. The rate of depreciation is determined by the formula:
K \u003d 1 / n - 100%,
- TO - the rate of depreciation in percentages to the initial (restorative) value of the object of depreciable property;
- p - The useful life of this object, expressed in months.
When calculating depreciation using the nonlinear method, the total balance of each depreciation group decreases monthly to the amounts accrued under this depreciation group. The amount of depreciation accrued in one month for each depreciation group is determined on the basis of the product of the total balance of the corresponding depreciation group at the beginning of the month and the rate of depreciation:
A \u003d VK / 100,
- BUT - amount accrued in one month of depreciation for the corresponding depreciation group;
- IN - the total balance of the corresponding depreciation group;
- to - The rate of depreciation for the corresponding depreciation group.
In order to use the nonlinear method of calculating depreciation, the following depreciation rates are applied.
Depreciation group - depreciation rate (monthly):- The first - 14.3
- Second - 8,8.
- Third - 5.6
- Fourth - 3.8.
- Fifth - 2.7
- Six - 1,8.
- Seventh - 1,3.
- Eight - 1.0
- Ninth - 0.8.
- Tenth - 0,7
Methods for calculating the depreciation of fixed assets
In accordance with Accounting Regulations for fixed assets and Methodical instructions the size of amortization deductions With any method of depreciation determined by the service life of the useful use of fixed assets.
See Dale: Depreciation of fixed assets is made in one of the following depreciation methods:- linear way;
- method of reduced residue;
- way to write off the cost of the number of years of useful use;
- the method of writing off the cost is proportional to the volume of products.
The use of one of the methods for the group of homogeneous facilities of fixed assets is carried out during the entire usefulness.
Linear method of depreciation
For linear method The annual amount of depreciation accrual is determined based on initial cost facility of fixed assets and depreciation normscalculated taking into account.
Example. Acquired object worth 120000 rubles. With a useful life of 5 years. The annual rate of depreciation deductions is 20%. The annual depreciation amount will be 24,000 rubles. (120000 * 20/100).
Depreciation by the method of reduced residue
For method of reduced residue The annual depreciation amount is determined based on residual value facility of fixed assets on start of the reporting year and depreciation norms, calculated taking into account the useful life of this object and the acceleration coefficient established in accordance with the legislation of the Russian Federation. The acceleration coefficient is applied to the list of high-tech industries and effective types of machinery and equipment approved by the federal executive bodies.
On movable property constituting an object financial leasing and attributable to the active part of fixed assets, can be applied in accordance with the terms of the lease agreement the acceleration coefficient not higher than 3.
Example. Purchased facility of fixed assets worth 100 thousand rubles. With a useful life of 5 years. The annual depreciation rate is 40. The rate of depreciation, calculated on the basis of the useful life of 20%, increases acceleration coefficient 2. (100 thousand rubles. / 5 \u003d 20 thousand rubles) (100 * 20 thousand rubles. / 100 thousand rubles. * 2) \u003d 40.
IN first year of operation The annual rate of depreciation deductions is determined taking into account the initial cost formed when the object is gaining, and will be 40 thousand rubles. In second year The depreciation is accrued in the amount of 40% (100 * 40/100) from the residual value, i.e. the difference between the initial cost of the object and the amount of depreciation accrued for the first year ((100 - 40) * 40/100) and will be 24 thousand . rub. IN third year Operation - in the amount of 40% of the difference between the residual value of the object formed at the end of the second year of exploitation, and the amount of depreciation accrued for the second year of operation, and will be 12.4 thousand rubles. ((60 - 24) * 40/100), etc.
When the residual value of fixed assets will reach 20% of the initial costThis residue is fixed, the monthly depreciation amount is determined by the division of the fixed residual value of fixed assets by the number of remaining months until the end of the useful life (Article 259 of the Tax Code of the Russian Federation).
Depreciation by the way to write off the cost of the number of years of useful use
For the method of writing off the cost of the number of years of useful use The annual amount of depreciation deductions is determined taking into account initial cost facility of fixed assets and annual relationshipwhere in the numerator - 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 service life of the object.
Example. Purchased facility of fixed assets worth 150 thousand rubles. Useful use is set for 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, depreciation in the amount of 5/15, or 33.3%, which will amount to 49.95 thousand rubles, in the second year - 4/15, which will be 39.9 thousand rubles, On the third year - 3/15, which will be 30 thousand rubles. etc.
Depreciation by the way to write off the cost is proportional to the volume of products
With the method of writing off the value in proportion to the volume of products (work), the accrual of depreciation deductions are 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 facility of fixed assets and the intended volume of products (works) for the entire useful use of the facility of fixed assets.
Example. Acquired car With a lifting capacity of more than 2 tons, with an estimated mileage of up to 400 thousand km, worth 80 thousand rubles. In the reporting period, the mileage is 5 thousand km, therefore, the amount of depreciation deductions, taking into account the ratio of the initial value and the intended volume of products, will be 1 thousand rubles. (5 * 80/400).
Reflection in accountingDepreciations accrued in fixed assets are recorded in accounting in the reporting period to which they relate, and are charged regardless of the results of the organization's activities in the reporting period.
The amount of accrued depreciation is reflected in accounting on the debit of accounting accounts for the cost of production or circulation (with the exception of objects leased objects) in correspondence with the loan account of the depreciation account (score 02 "Depreciation of fixed assets").
Fig. 4.3. General scheme Correspondence of accounts when accrued depreciation of fixed assetsAccrual depreciation on fixed assets during the reporting year is made monthly independently of the method of accrual in the amount of 1/12 calculated annual sum. The beginning and end of depreciation accrual - from the first day of the month following the month of entering or, accordingly, the disposal of the fixed assessment. After the expiration of the useful use of fixed assets, the depreciation is not accrued.
Depreciation of fixed assets - systematic distribution of the cost of the asset over the time of useful use. In what order accrued depreciation of fixed assets by official institutions, as well as reflecting depreciation charges in budget accounting, we will tell in this article.
General Depreciation Rules
State (municipal) institutions, including state institutions, charge the depreciation of fixed assets according to the rules established by Instruction No. 157n . Recall these rules.| Rules for accrual depreciation of fixed assets | Item Instruction No. 157n |
| Linear depreciation method | 85 |
| During the fiscal year, depreciation is accrued monthly in the amount of 1/12 annual sum | |
| During the useful use of the main tool, the depreciation is not suspended * | |
| Depreciation begins from the first day of the month following the month of making fixed assets to accounting | 86 |
| Depreciation is terminated from the first day of the month following the month of full repayment of the value of the fixed assessment or over the month of its disposal with accounting | 87 |
| Depreciation Calculation cannot be made over 100% of the value of the amortized object. | 86 |
| On fixed assets worth over 40,000 rubles. Depreciation is accrued in accordance with the calculated depreciation standards | 92 |
| On fixed assets worth up to 40,000 rubles. inclusive depreciation is accrued in the amount of 100% balance value in a relationship: Real estate when making it to account; Library fund when issuing it into operation; Other facilities of fixed assets when issuing to operation, with the exception of objects, the cost of which does not exceed 3,000 rubles. |
|
| On fixed assets worth up to 3,000 rubles. inclusive, with the exception of the library fund and real EstateDepreciation is not accrued |
In addition to the conservation of the facility of fixed assets for preservation for more than three months, as well as during the restoration period of which the duration of which exceeds 12 months.
At first glance, the rules of depreciation accrual, provided for by Instruction No. 157n, some accountants cause questions. For example, the question associated with the basic means for which it is necessary to accruize 100% depreciation. If the specified fundamental remedy is made to account and put into operation in one month, at what point must be accrued to depreciation: in a month of taking into account or starting next month?
According to the author, the above rule on the accrual depreciation from the month following the month of adoption of the fixed assessment, acts in relation to those fixed assets for which depreciation is accrued monthly in linear way in accordance with the calculated depreciation standards. As for the fixed assets for which one-time depreciation is provided in the amount of 100% book value, then in this case the accrual should be made on the date of commissioning of the facility. In other words, if the specified object is put into operation in a month of adopting it into account, then the depreciation on it is accrued in the same month, and not in the following.
Calculation of depreciation
The main indicators necessary to calculate the depreciation of the fixed assessment are its value and the rate of depreciation, calculated on the basis of the useful use of the amortized fixed assets.Useful life. The useful life of the fixed assessment is recognized during which the use of a fixed assessment in the process of the institution's activities is provided for which it has been acquired, created and (or) obtained (in scheduled purposes). The procedure for determining the useful life of the fixed assessment is presented in p. 44 Instructions No. 157n. Next, we give the scheme to determine such a term.
| Useful use is determined based on: | ||||
| The information contained in the legislation of the Russian Federation, which establishes the timing of the useful use of property in order to accrual depreciation. In this case mean Decree of the Government of the Russian Federation of 01.01.2002 No.1 "On the classification of fixed assets included in depreciation groups"and Decree of the Council of Ministers of the USSR of 10/22/1990 No. 1072 "On approval of unified reasons for depreciation on the full restoration of fixed assets national economy THE USSR" . If there is no information, then on the basis of: | ||||
| Recommendations contained in the documents of the manufacturer included in the package of fixed assets. If there is no information, then on the basis of: | ||||
| Decisions of the Commission of the institution for the admission and disposal of assets adopted, taking into account: | ||||
| The expected use of this object in accordance with the expected productivity or power | Expected physical wear, depending on the mode of operation, natural conditions and influence of the aggressive environment, repair system | Regulatory and other restrictions on the use of this object | warranty period of use of the object | The timing of the actual operation and the previously accrued amount of depreciation |
Public health care facility has acquired a medical instrument. Its carrying cost - 47,000 rubles. It is necessary to determine its useful use and calculate the amount of monthly depreciation.
Medical tools (OKOF code 14,331,01010) are included according to the classification of fixed assets included in depreciation groups, in the first depreciation group (as property with a useful life from one year to two years inclusive). In this case on the basis of p. 44 Instructions No. 157n Useful use is set to the highest period defined for the specified depreciation group. Consequently, the useful life of a medical instrument is recognized as equal to two years (24 months).
Taking into account this, the monthly depreciation on this object will be 1,958.33 rubles. (47 000 rubles / 24 months).
Calculation of depreciation based on the residual value. The residual value of the primary means is used to calculate the depreciation in the following cases:
When, as a result of the completion, its initially adopted regulatory indicators of the functioning changed, its initially adopted regulatory indicators of the operation was changed, which resulted in a change in useful use. In this case, since the month, the useful life was changed, the depreciation is calculated on the basis of the residual value of the fixed assessment and remaining at the date of useful use ( p. 85 Instructions No. 157n);
If the object was recorded with previously accrued depreciation. In this case, the calculation of the depreciation is made on the basis of the residual value of the amortized object on the date of its acceptance and the rate of depreciation, calculated on the basis of the remaining useful life on the date of its acceptance to account ( p. 85 Instructions No. 157n).
At the same time, under the residual value of the fixed assessment, its carrying amount is understood to the relevant date, reduced to the amount accrued to the appropriate date of depreciation, and under the remaining useful life on the appropriate date - the useful life of the depreciable fixed assessment, reduced by the term of its actual use on the appropriate date .
As a result of the reconstruction of the building, which listed on the balance sheet of a state institution, its book value increased by 500,000 rubles. (from 1.5 million rubles. up to 2 million rubles.). As a result of the work carried out on the reconstruction, the regulatory indicators of the building were improved. In this connection, by the decision of the Commission, its useful use was revised. Such a term has been increased from 20 years to 25 years. At the time of change of useful use, the building was operated 17 years, and the amount of accrued depreciation on it was 1,275,000 rubles. It is necessary to calculate the amount of monthly depreciation, accrued from the month, in which the useful life was changed.
So, at the date of change of useful use, the residual cost of the building will be 725,000 rubles. (1,500,000 + 500 000 - 1,275,000), and the remaining useful life - eight years (25 - 17). In this way, monthly sum Depreciation since the month, in which the useful life was changed, will be 7,552,08 rubles. (725 000 rubles / 96 months).
A government institution in the framework of an internal transfer received a car previously obtained from the transmission side. According to the documents, the book value of the transmitted car is 500,000 rubles, and the amount of depreciation accrued on it is 300,000 rubles. The useful life of this car is five years. At the time of accepting it to accounting by the institution, it was operated for three years. It is necessary to calculate the amount of monthly depreciation on the car.
In this case, the residual cost of the car is 200,000 rubles. (500,000 - 300,000), and the remaining useful life - two years (5 - 3).
The amount of monthly depreciation accrued in the institution will be 8,333.33 rubles. (200 000 rubles / 24 months).
Reflection in budget accounting depreciation charges
Accrued depreciation on objects non-financial assets Reflected in the budget accounting of a state institution by accumulating on relevant analytical accounts with reflection accounting records in the order provided for by Instruction number 162n . Depending on the type of amortized facility of fixed assets, institutions accounting for accrued depreciation is carried out in the following accounts:- 1 104 10 000 "Depreciation of real estate" :
1 104 11,000 "Depreciation of residential premises - real estate institutions";
1 104 12 000 "Depreciation non-residential premises - real estate institution ";
1 104 13 000 "Depreciation of facilities - real estate institutions";
1 104 15 000 "Depreciation vehicle - real estate institution ";
1 104 18 000 "Depreciation of other fixed assets - real estate institutions";
- 1 104 30 000 "Depreciation of other movable property of institution" :
1 104 31 000 "Depreciation of residential premises - other movable property of the institution";
1 104 32 000 "Depreciation of non-residential premises - other movable property of the institution";
1 104 33 000 "Depreciation of structures - other movable property of the institution";
1 104 34 000 "Depreciation of machinery and equipment - other movable property of the institution";
1 104 35 000 "Depreciation of vehicles - other movable property of the institution";
1 104 36,000 "Depreciation of the production and economic inventory - other movable property of the institution";
1 104 37 000 "Depreciation of the Library Fund - other movable property of the institution";
1 104 38 000 "Depreciation of other fixed assets - other movable property of the institution";
- 1 104 40 000 "Depreciation of leased items" :
1 104 41 000 "Depreciation of residential premises - leasing items";
1 104 42 000 "Depreciation of non-residential premises - leasing items";
1 104 43 000 "Depreciation of structures - leasing items";
1 104 44 000 "Depreciation of machines and equipment - leasing items";
1 104 45 000 "Depreciation of vehicles - leasing items";
1 104 46 000 "Depreciation of the production and economic inventory - leased items";
1 104 47 000 "Depreciation of the Library Fund - Leasing Object";
1 104 48 000 "Depreciation of other fixed assets - leasing items";
- 1 104 50 000 "Depreciation of property constituting a treasury" :
1 104 51 000 "Depreciation of real estate as part of the property of the treasury";
1 104 58 000 "Depreciation of movable property in the composition of the property of the treasury".
Depreciation operations are reflected by loan listed above accounts in correspondence with debit following accounts ( p. 19 Instructions No. 162n):
- 1 401 20 271 "Expenses for depreciation of fixed assets and intangible assets";
- 1 106 34 340 "Increasing investments in material reserves - other movable property institutions ";
Relevant analytical accounts bills1 109 00 271 "Costs for the manufacture of finished products, performance, services" (in terms of depreciation of fixed assets).
The adoption of the previously accrued depreciation at gratuitous obtaining fixed assets is reflected in correspondence with debit following accounts ( p. 19 Instructions No. 162n):
- 1 304 04 310 "Intraward calculations on the acquisition of fixed assets" (within the framework of the movement of non-financial assets between the institutions subordinate to the One Chief Region (manager) of budget funds);
- 1 401 10 151 "Revenues from income from other budgets budget system Russian Federation"(Within the movement of objects between institutions of different levels of budgets);
- 1 401 10 180 "Other revenues" (as part of the movement of facilities between institutions, concluded by different main managers (managers) of budgetary funds of one budget level, as well as when received from state and municipal organizations).
In February 2014, the following fixed assets were received in the state institution:
a) acquired at the expense of budget funds:
Tables and chairs in the amount of 13 000 rubles. (the value of the unit does not exceed 3,000 rubles) (commissioned in the month of acquisition);
Library Fund for the amount of 7,000 rubles. (commissioned in the month of acquisition);
Equipment worth 50,000 rubles. (useful life - three years (36 months));
b) received free of charge from the state institution a car worth 450,000 rubles. The term of its useful use is five years (60 months). This car is transferred with depreciation accrued in two years, equal to 180 024 rubles. The remaining useful life on it is three years (36 months);
c) acquired for use in the framework of the income-generating activities of the following fixed assets:
Computer worth 20,000 rubles. (commissioned in the month of acquisition);
Woodworking machine under the lease agreement. According to the terms of the contract, the machine is taken into account on the balance sheet of the institution. The costs of the lessor for its acquisition amounted to 170,000 rubles. Useful life under the lease agreement was established five years (60 months).
According to the accounting policy of the establishment of the depreciation amount accrued in fixed assets used in the framework of the income-generating activities relate to the cost of paid services provided.
In budget accounting, these operations will be affected as follows:
| Contents of operation | Debit | Credit | Amount, rub. |
In February 2014 |
|||
| Received and adopted for accounting tables and chairs | 1 106 31 310 | 1 302 31 730 | 13 000 |
| 1 101 36 310 | 1 101 31 310 | ||
| Acquired tables and chairs were issued (with simultaneous adoption for off-balance accounts) * | 1 401 20 271 | 1 101 36 410 | 13 000 |
| 21 | |||
| Received and adopted to account library Foundation | 1 106 31 310 | 1 302 31 730 | 7 000 |
| 1 101 37 310 | 1 106 31 310 | ||
| Accrued depreciation on the library foundation in the amount of its book value | 1 401 20 271 | 1 104 37 410 | 7 000 |
| Received and taken to account equipment | 1 106 31 310 | 1 302 31 730 | 50 000 |
| 1 101 34 310 | 1 106 31 310 | ||
| Reflected free car receipt: In the amount of transmitted book value | 1 101 35 310 | 1 401 10 180 | 450 000 |
| - in the amount of passed accrued depreciation | 1 401 10 180 | 1 104 35 410 | 180 024 |
| Received and accepted to account Computer | 1 106 31 310 | 1 302 31 730 | 20 000 |
| 1 101 34 310 | 1 106 31 310 | ||
| An acquired computer was issued | 1 109 60 271 | 1 104 34 410 | 20 000 |
| Received and accepted to account the machine - the subject of leasing | 1 106 41 310 | 1 302 31 730 | 170 000 |
| 1 101 44 310 | 1 106 41 310 | ||
Starting from March 2014 |
|||
| Accrued monthly depreciation on acquired equipment 50 000 rubles. / 36 months | 1 401 20 271 | 1 104 34 410 | 1 388,89 |
| Accrued monthly depreciation for free car received (450 000 - 180 024) rub. / 36 months | 1 401 20 271 | 1 104 35 410 | 7 499,33 |
| Accrued depreciation on the machine - the subject of leasing 170 000 rub. / 60 months. | 1 109 60 271 | 1 104 44 410 | 2 833,33 |
Accounting for the commissioning fixed assets worth up to 3,000 rubles. inclusive is carried out on offline account 21.with the name of the same name in order to ensure the safety and proper control over their movement. These objects are accounted for by the balance until they write off or dispose of other grounds.
Although the rules for accrual of depreciation, established by the instructions No. 157n, No. 162n, are not valid, some accountants have their use causes some difficulties. We hope that the article described in the article will help state institutions not only to recall these rules for accrualing the depreciation of fixed assets, but also to resolve the issues related to the calculation of depreciation amounts and reflection in budget accounting.
Any enterprise on the balance sheet has property used in manufacturing and administrative purposes. In the course of operation, it is subjected to natural wear: furniture, technique, manufacturing, commercial, office equipment, vehicles and other fixed assets over time lose their initial characteristics, are obsolete, their technical condition is worsening, and, therefore, their cost is reduced.
When setting the property to accounting, he is assigned a certain value in monetary terms, initially equal to the cost of purchase, and, of course, it should be regularly adjusted towards the decrease. For this, accounting has been writing off part of the cost of fixed assets, which is called depreciation.
What are the fundamental funds relate to amortized?
The depreciable property includes material and intangible values, which belong to the enterprise on ownership or ownership, are used to extract profits (production, provision of services and works) for more than 12 months and have the initial cost of more than 40,000 rubles.
Thus, the accrual of depreciation of fixed assets apply to the following assets:
- premises, buildings, communications, engineering networks;
- equipment, devices;
- mechanized and manual tools, work inventory;
- office equipment, furniture;
- vehicles;
- tribal cattle, workers animals;
- planting perennial farm crops;
- intangible assets (intellectual property objects).
Lands and other natural resources, objects of unfinished construction, tools are not subject to depreciation. stock markets, art objects, fixed assets received as a gift or acquired at the expense of target subsidies.
Depreciation rules
We list the basic rules for depreciation:
- In fact, the certificate of property must be done depreciation deductionsFrom the first day of the month following the month of commissioning of the facility.
- Finish to accrue depreciation by the first day of the month after full repayment of the value of the property or his write-off from the balance.
- Depreciation should be suspended by property, waste for 3 months and more; Sent by overhaul, reconstruction for longer than the calendar year.
- Depreciation does not depend on financial results Activities of the enterprise reporting period and should be reflected in the accounting of this period.
- Depreciation amounts are charged by accumulating at a special account in the amount of 1/12 part of the annual depreciation rate monthly.
- Objects residential foundation, external improvement, property of non-profit organizations are depreciated at the end of the year by taking into account the accrued deposit amounts on the cash balance sheet "Depreciation of fixed assets".
Useful use and depreciation groups of fixed assets
Depending on the useful life of fixed assets, property is distributed on depreciation groups (see Table). IN tax accounting Apply the grouping provided for by the Tax Code of the Russian Federation, and the installation of the depreciation period in accounting from it most often coincides.
A complete classification of fixed assets for the term of useful exploitation is contained in the Government Decree of January 1, 2002, from the moment of the publication of which the addition and exclusion of certain property objects periodically occur. We give an exemplary list of depreciation groups in accordance with the current version of the document.
| Depreciation number number | Amortized property | Useful use |
| 1 | drilling, gas, oil-producing equipment; tool related to small mechanization in forestry; manual and mechanized assembly and construction, production inventory; medical instruments |
1-2 years |
| 2 | Cargo lifts and cranes; Some types of conveyors; submersible pumps; feeding machines; mining tools; computing equipment (computer and network equipment); Economic and Sports Inventory |
2-3 years |
| 3 | diesel and thermal generators; timber industrial tractors, sawmills; separators, agricultural equipment; elevators; sewing machines; Copy machines; Scales, laboratory and domestic measuring instruments; passenger cars and minibuses, cycling, moto, water transport; Service dogs |
3-5 years old |
| 4 | kiosks, tents of wood, metal structures, film materials; pipelines; Forklifts, excavators; buses; furniture machines; equipment for welding; electronics; Perennial berry plantings; working cattle; Office furniture, trading, for institutions |
5-7 years old |
| 5 | Collapsible, mobile non-residential objects; heat trap and gas pipelines; livestock farms; Agreecultural machines. Agreecultural equipment; Machines for metal and wood; Heating boilers, furnaces; weapons; equipment for pulp and paper and polymer production; Cinema and photo equipment; Small ships; Sounds of perennial oilseeds and citrus crops |
7-10 years old |
| 6 | oil-producing wells; Frame-cacisic and other lightweight dwellings; Plumbing equipment; Foundry machines; equipment for reinforced concrete production, textile industry, high voltage power grids; ships and air transport; agricultural population perennial bone plants |
10-15 years old |
| 7 | Wooden, frame, global non-residential objects; steel, cement sewage; mines; Martin furnaces; Bridges and roads; transformers and other power supplies; Vineyards |
15-20 years old |
| 8 | armored, metal cabinets, doors, etc.; Buildings of non-residential foundation with overlappings; domain; railways, city contact networks for electric transport; Fraussazhire river ships |
20-25 years old |
| 9 | sewer networks from ceramics; storage of stone, buildings with reinforced concrete floors; claiming facilities; Sea vessels |
25-30 years old |
| 10 | residential buildings, capital non-residential structures; forest protection strips; Perennial vanishing landings |
Over 30 years |
The term of depreciation for property that does not fall under the classification is determined by the enterprise independently when putting on the balance, based on the intended time during which the object will bring economic benefits. When installing, an organization can be guided by such factors as the intensity of the use of property, the effect of aggressive environmental factors that can accelerate physical wear. As exploitation materials This period may be revised, for example, if an improvement in the technical condition occurred due to modernization, reconstruction.
Methods and rates of depreciation calculation for tax purposes
Tax legislation provides 2 methods of depreciation:
- The linear method - implies accrual for each object separately. Regardless of the accepted accounting Policy This method B. obligatory It is used in relation to buildings and structures, intangible assets, gear ratios from depreciation groups No. 8 - 10. The amortization of the linear method is charged on the initial value of the asset.
- The nonlinear method is charged depreciation not by single objects, but by groups. The basis of calculations take the residual book value of the property included in a certain group of fixed assets.
The company itself chooses a method that will apply to all depreciable objects, and switch from nonlinear to a linear method once every five years, from the beginning of the tax year.
Calculation of the amount to write off is based on the concept of depreciation rate.
With a linear method, the depreciation rate is calculated as a monthly percentage of the initial value of the property:
K \u003d 1 / n * 100, where
K is the depreciation coefficient;
n is the useful life of the object in months.
The depreciation rates for each group with nonlinear accrual are established by Art. 259.2 NK RF:
| Group number | K,% per month |
| 1 | 14,3 |
| 2 | 8,8 |
| 3 | 5,6 |
| 4 | 3,8 |
| 5 | 2,7 |
| 6 | 1,8 |
| 7 | 1,3 |
| 8 | 1,0 |
| 9 | 0,8 |
| 10 | 0,7 |
Methods accounting accrual Depreciation
- linear;
- method of reduced residue;
- write-off the cost of the amount of useful life;
- production method.
During the entire period of useful use, depreciation on the object must be written off in the same way.
Linear amortization
With a linear method, depreciation is calculated on the initial value of fixed assets, which is determined, in accordance with Art. 257 of the Tax Code of the Russian Federation, as the case of the costs of their purchase, transportation, installation, commissioning, and other necessary to start exploitation.
Depreciation amount is defined as:
A \u003d st * k, where
A - depreciation amount per month;
St - initial value of the main fund;
K is the rate of depreciation.
Example: The organization has acquired property in the amount of 120,000 rubles, its useful service life is 5 years. Accordingly, the monthly rate of depreciation will be 1.66%, annual - 20%. Thus, accounting for the year will write off 24,000 rubles of depreciation deductions.
Depreciation with a decrease in residue
The method of reduced residue is based on determining the annual depreciation amount, based on the residual value of the property at the beginning of the reporting period. This amount It can be adjusted taking into account the acceleration coefficient allowed for use for a number of high-tech industries and equipment.
For example, an object worth 100,000 rubles has a life of 5 years. According to the legislation, this kind Property to enterprises can independently install the acceleration coefficient (not more than 3). In this case accelerated depreciation For the year will be 40% (annual norm of 20% * acceleration coefficient 2), the amount of deductions is 40,000 rubles for the first year of operation. In subsequent years, the depreciation will be calculated on the residual value of the object.
The way to write off the amount of the number of years
This method is the calculation of depreciation based on the work of the initial value of the main means and the annual coefficient. The coefficient in this case is the ratio: the number of years remaining until the end of the service life is divided into the amount of the number of years that make up this period. For example, under the useful life of 5 years, the amount of numbers is 15 (1 + 2 + 3 + 4 + 5). Thus, in the first year of operation, depreciation will be 5/15 of the value of the property, for the second year - 4/15 and so on until the end of the period.
These are the basic methods of depreciation accrual used by most organizations. The last method, the so-called production, has significant differences from other.
Write off value depending on production volumes
In this method of depreciation, useful life is not submitted in years, but in the expected production indicators. The production method consists in accrual of depreciation in proportion to the actual volume of manufactured products rendered for the reporting period.
Write-off is made from the residual book value divided by the volume that will be allegedly produced for the entire use of the fixed assessment. For example, the organization acquired a car for transportation, calculating that during operation it will emit 400 thousand km. Based on the cost of a car 800,000 rubles and a run for a reporting period of 5 thousand km, depreciation amount will be 5000 * 800000/400000 \u003d 10,000 rubles.
Depreciation and intangible assets
If everything is clear with the depreciation of the property, then how to be in the case of intangible assets that are not subject to physical wear and do not always have useful time use?
In fact, many intangible fixed assets can be determined by the service life: this may be a period of action set in licenses, patent, the acquisition agreement, etc. If there is no such information, for a useful period of use, 10 years or the life of the enterprise are taken if it is known.
The depreciation of intangible assets is made at a residual value, and the methods that are used for this are not different from the depreciation of property fixed assets. If the organization of the organization is suspended, wondering intangible asset Also temporarily stops.
