Determination and calculation of the residual cost of funds. How to calculate and reflect the residual value of fixed assets. How often is the revaluation of fixed assets

The concept of carrying (accounting, residual) cost is used in accounting to account for the impairment of depreciation on the value of assets. Unimportable assets B. financial statements Displays at their initial cost, but the value of amortized assets, such as buildings and equipment, is reduced over time due to their depreciation (wear). An asset in the financial statements is still displayed at the initial value, and the depreciation amount is indicated on a separate line. To calculate the book value of the asset, it is necessary to simply subtract the amount of depreciation from the initial value of the asset.

Steps

Part 1

Understanding book value

Determination of the book value. The carrying amount of the asset is the difference between its initial cost and the amount of depreciation. According to the Financial Reporting Rules, assets are always displayed at the initial cost, which allows to unify accounting. But the cost of large assets, such as factory equipment, is reduced over time, so it is necessary to take into account their depreciation (wear). Extinguishing the amount of depreciation from the initial value of the asset, you will receive its balance value.

Determine the initial value of the asset. It needs to be known to correctly calculate the balance value. The initial value of the asset is the amount paid for its acquisition. The initial value of the asset is displayed in the overall accounting book.

Determine the depreciation of the asset. Finding out the initial value of the asset, find the amount of its depreciation (at the current date). This amount is displayed in the general accounting book in the string (or in the section) "Accumulated depreciation". However, as a rule, the depreciation of each asset is not displayed, so find the depreciation schedule of the asset that interests you.

Part 2

Calculation of amortization

Determine the depreciation method. Depreciation of fixed assets is gradual write-off The cost of the asset to the annual costs. Depreciation can be accrued in several methods. The most common method is the method of uniform depreciation, but there are other methods used, such as the method of a reduced residue and the amount of the number of numbers (years). The choice of the method depends on the asset.

Use the uniform depreciation method. In this case, the depreciation amount will be constant throughout the entire period of use of the asset. For example, if the equipment was purchased for 10,000,000 rubles, and its operating time is 10 years, then the annual depreciation amount will be equal to 10% of 10,000,000 rubles, that is, 100,000 rubles.

Take advantage of the reduced residue. This is a method accelerated depreciationat which its sum is greater at the beginning of the service life of the asset (compared with the sum at the end of this period). In this case, you need to use the percentage of uniform depreciation. For example, the percentage of depreciation with a double decrease in the asset residue, the service life of which is 10 years, is 2 x 10% \u003d 20%. This means that the new value of the carrying amount of the asset at the end of the reporting period will be 20% less than the previous value. In our example, in the first year of operation, depreciation will be 200,000 rubles (20% of 10,000,000 rubles).
- To further explain this method, we calculate the depreciation of the asset for the second year of its operation. To begin with, we define the book value of the asset at the end of the first year of its operation: 10,000,000 - 200000 \u003d 800000 rubles. For the second year of operation asset, depreciation will be 160,000 rubles (20% of 800,000 rubles), and book value Asset at the end of the second year of its operation will be 800,000 - 160000 \u003d 640000 rubles.
Take advantage of the amount of numbers (years). This method is based on the calculation algorithm (formula), very similar to the algorithm used in the method of a decreasing residue, but other values \u200b\u200bare used here. The formula has the following form: A \u003d (NS - Ls) * (nn + (n - 1) + (n - 2)....) (\\ DisplayStyle A \u003d (NS-LS) * ((\\ FRAC (N) (N + (N-1 ) + (N-2) ...))))

Determine the amount of accumulated depreciation asset. This is a balance displayed in the "Accumulated depreciation" section. We use the above example and method of uniform depreciation. Suppose you want to find out the amount of depreciation after 6 years. Since the annual depreciation amount is 100,000 rubles, then the accumulated depreciation will be equal to 600,000 rubles. When using other depreciation methods, repeat the described process for each year until you reach the year you need.
Delete accumulated depreciation from the cost of the asset. To calculate the carrying amount of the asset, simply deduct the amount of the depreciation (on the current date) from the cost of the asset. In our example, the carrying amount of the asset will be equal in 6 years: (1,000,000 - 600000) \u003d 400000 rubles.
- Please note that the carrying amount of the asset cannot be less than its liquidation cost, even if the asset is operated during such a long time that, when calculating the carrying amount of the asset, it turns out less than its liquidation cost. In this case, the carrying amount of the asset is equated to its liquidation value until the asset is sold (in this case its value becomes equal to zero).

Part 3.

Using book value

The difference between the book value from market value asset. Balance value is not an accurate assessment of the price of the asset, that is, this cost does not reflect the real market value of the asset. Balance value determines the percentage of the initial value of the asset, which can be attributed to expenses (due to the depreciation of the asset).
- The market value of the asset is the price that the potential buyer of the asset is willing to pay. For example, the factory equipment was bought for 10,000,000 rubles, and the depreciation amount for 4 years amounted to 400,000 rubles. On the this moment The carrying amount of the asset is equal to 600,000 rubles. But this equipment is morally outdated (thanks to new technologies), so buyers are ready to pay for it only 200,000 rubles.
- The market value of some assets, such as complex bulky machines, is significantly higher than their book value. This means that even if the asset was operated for a long time and therefore its depreciation is quite high, it still functions properly and is in demand.

The residual value of fixed assets is the difference between the initial or rehabilitation price of the object and its accumulated depreciation for the operating period.

The main material resources organization can receive:

by exchange, acquiring a fee basis;
free of charge (disinterested gear);
when building a building / facility (construction);
from contributions to the authorized capital.

According to the classifier to the main property funds include:

buildings, various facilities, premises;
land;
transport;
office equipment and computing devices;
measuring devices;
tribal cattle;
production and economic equipment;
museum Funds;
perennial trees, etc.

In what cases is the residual value

The residual value is necessary for:

determining the degree of wear of the property fund, as well as his write-off (if necessary);
calculation of tax deductions for property;
evaluation of the effectiveness of the use of basic resources;
analysis of the overall state of production.

The residual value of the OS is used in the following procedures:

when concluding transactions related to the purchase / sale / exchange of property funds of the company;
when carrying out credit operations secured by material assets;
when calculating the amount of the sum insured;
when making intangible assets in authorized capital;
when carrying out a bankruptcy procedure or during the restructuring of the institution;
when resolving property disputes.

Calculation of the residual value of fixed assets

For an objective determination of the size of the residual value, the correct calculation of such an indicator as amortization deductions is required. Depreciation of fixed assets can be carried out in several ways:

linear;
nonlinear;
production;
over the amount of the number of years;
the size of the reduced property remains and the period of its useful use.

The period of useful - the term during which the main funds will be used by the enterprise for profit. Depreciation is not charged by material objects that do not change their consumer properties during the entire period of their use. These include:

museum exhibits, collections;
earth;
objects of environmental management.

Formula of calculation:

OS - residual price;
Sun / PS - restoration / initial cost;
On - accumulated depreciation.

In the wiring, the calculus of the residual value will be reflected as the difference between the debit balance of the account 01 and credit - 02.

The residual value of the main property assets can be equal to zero, only if the accumulated depreciation reaches their initial cost.

Initial - actual price major resources on the date of their purchase and introduction in accounting documents Enterprises. In other words, these are the funds spent the facilities for the production / construction / purchase of basic material resources, with the exception of VAT and other deductions imposed on reimbursement. Reducing / Increasing the initial cost of the OS - Modernization / Reconstruction or liquidation material objectis necessarily reflected in the accounting documents.

Restorative - the cost of material assets (OS) after the revaluation produced.

The revaluation of the main property funds is carried out to identify their real (market value). To this end, the initial price of the OS is recalculated taking into account market prices and current reproduction conditions. At the same time, objects are revalued at the current cost once a year at the end of the reporting period (December 31).

When calculating the replacement value of basic resources can be used:

market prices for similar goods that are installed manufacturers;
the average price level placed in the media;
information about the market value of products obtained from Rosstat;
conclusion of financial analysts.

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Task number 1.

Determine residual value, degree of wear and shelf life, if the initial cost of equipment is 40 thousand rubles, depreciation rate of 15%, the actual life of 3 years.

We will calculate depreciation deductionsBased on the knowledge of the depreciation rate by the formula:

AM.G. - annual depreciation amount

Sat - the initial cost of the object \u003d 40 thousand rubles.

We are the rate of depreciation deductions \u003d 15%

Am. Year \u003d 40 x 15% / 100% \u003d 6 thousand rubles.

Take the method where, the amount of depreciation is the same every year, so wear for three years will be equal to:

And \u003d am.r. x 3

And - degree of wear;

And \u003d 6 · 3 \u003d 18 thousand rubles.

Cost \u003d Sperce (Vost) - and

Cost - residual value;

Sperce (Vost) - the initial value;

COST \u003d 40 - 18 \u003d 22 thousand rubles.

We define the regulatory life of the equipment from the formula:

Us \u003d 100% / tn

We are the rate of depreciation deductions. \u003d 15%

TN - regulatory service life (years);

15% \u003d 100% / TN

TN \u003d 100% / 15% \u003d 6.66.

Answer: The normative service life of the equipment is 6.6 years.

The residual value is 22 thousand rubles.

Task number 2.

It is known that the initial cost of equipment is 30 thousand dollars. Calculate depreciation deductions and the residual value for each year of the period of operation in accordance with the three methods. At the same time linear method and the method for the sum of the number of years the service life of the equipment is 5 years, and for the method of a decreasing residue, the depreciation rate is 40%.

We will calculate depreciation deductions by linear method:

The cost of equipment (f) \u003d 30 thousand dollars.

Service life (T) \u003d 5 years;

Am. Year \u003d 30 h 5 \u003d 6 thousand dollars.

The amount of depreciation is the same every year, therefore wear for 5 years will be equal to:

And \u003d am.ship h5 years

And \u003d 6 h 5 \u003d 30 thousand dollars.

We define the residual cost of equipment by the formula:

Cost \u003d Sperce (Vost) - and

COST \u003d 30 - 30 \u003d 0 thousand dollars.

4) We will calculate depreciation deductions by the method of writing the cost of the number of years:

a) We define the rate of depreciation by the formula:

where n is the service life of the equipment.

b) We define depreciation calculations by the formula:

Sat - the initial cost of the object

Folding the depreciation amount for 5 years, we get the amount of wear:

And \u003d 9.99 + 7.99 + 6 + 3.99 + 1.9 \u003d 29.87 thousand dollars.

c) We define the residual cost of equipment by the formula:

Cost \u003d Sperce (Vost) - and

Sost \u003d 30 - 29.87 \u003d 0.13 thousand dollars.

5) Conduct the calculation by the method of a decreasing residue:

We are the rate of depreciation deductions \u003d 40%

Sat - the initial cost of the object \u003d 30 thousand dollars.

The reduced residue is the cost of funds less the amount of accrued depreciation at the moment. Depreciation is accrued as a percentage of the reduced residue:

The wear is equal to the amount of depreciation for 5 years:

And \u003d 12 + 7.2 + 4.32 + 2.59 + 1.55 \u003d 27.66 thousand dollars.

Sost \u003d 30 - 27,66 \u003d 2.34 thousand dollars

Task number 3.

Determine the monthly salary of the worker - a fifth discharge voluncher, if he worked for a month for 150 hours, and two days was on the next vacation in this month. The average daily work salary for the preceding period is 500 rubles. For work experience, the work has been established for the tariff rate in the amount of 15%. For high-quality assignment, the worker receives a 30% tariff rate. Such a working first discharge is 50 rubles, the tariff coefficient of the fifth discharge is 1.8.

We define the chapter 5 discharge:

a) the chart of working 1 discharge to multiply on the tariff coefficient of the fifth discharge:

Such5 discharge \u003d 50 h 1 8 \u003d 90 rub.

b) For work experience, the work has been established to the tariff rate in the amount of 15%.

15% h 90/100% \u003d 13.5 rubles.

13.5 + 90 \u003d 103.5 rubles.

c) For quality assignment, the worker receives a 30% tariff rate:

30% x 90/100% \u003d 27 rubles.

27 + 90 \u003d 117 rubles.

Such5 discharge + 15% + 30% \u003d 90 + 13.5 + 27 \u003d 130.5 rubles.

Calculate the number of hours of work for 1 shift:

Machinery Working / ChTS5 Salary

500/90 \u003d 5.5 h.

We define the monthly flow of working time:

150 + 5.5 h 2 days (regular vacation in this month) \u003d 161 h.

Calculate the tariff salary of the employee 5 of the discharge from the formula:

Such5 \u003d Employee Tariff Salary 5 / Monthly Working Fund

Tariff salary of employee 5 discharge \u003d 90 hours 161 \u003d 14490 rubles.

We define the number of working days in the month:

Months of working time / number of hours of work for 1 shift

161 / 5.5 \u003d 29 days

Calculate additional salary by the formula:

Slap \u003d 14490ch (29? 2) \u003d 999.3 rubles.

SPOSN \u003d 14490 rub.

DAB \u003d 29 days

DOTP \u003d 2 days

We define the monthly salary of the discharge workbar 5:

Such5 discharge will add 15%, add 30%, multiply by the number of hours worked and add additional charges. fee

Such5 discharge + 15% + 30% \u003d 130.5 rubles.

Number of worked hours \u003d 150 hours

Additional wage \u003d 999.3 rubles.

130, 5 h 150 + 999.3 \u003d 19575 + 999.3 \u003d 20,574.3 rubles.

Answer: The monthly salary of the working and volunteer 5 discharge \u003d 20,574.3 rubles.

A task№ 4

The company in the third quarter realized 3000 units. Products. Cumulative permanent expenditures are 35 thousand rubles., Specific variables costs 30 rubles, the price unit of products 40 rubles.

In the fourth quarter, the company under the same variables (price, permanent, variable costs) plans to increase profits by 5% compared with the third quarter. Determine how long the sales volume should be increased to increase profits by 5%.

We define the profit of the company in the 3rd quarter:

a) revenue from realized products:

Number of implemented units. Products hp

3000 h 40 \u003d 120 000 rub. - Revenue from sales

b) total production costs:

Cumulative constant costs of 35 thousand rubles. + Specific value expenses 30 thousand rubles.

35000 + 30000 \u003d 65000 rub.

c) net profit:

Revenue from sales products - total costs on production

120000 - 65000 \u003d 55000 rub.

d) profit, increased by 5%:

5% h (55000/100%) \u003d 2750 rubles. - Profit, increased by 5%

We define the cost of 1 unit of products:

General production costs / number of products implemented

65000? 3000 \u003d 21,66 rubles.

Determine pure profit From 1 products:

Price 1 Production Units - Cost 1 Product Units

40 - 21,66 \u003d 18.34 rubles.

We define the sales volume:

2750? 18.34 \u003d 149, 94? 150 units. Products.

Answer: Product sales should increase by 150 units to increase profits by 5%.

Task number 5.

Cost 1 unit products in basic period It is 240 rubles, in the reporting 330 rubles. Product profitability in basic and reporting period is 25%.

Determine the level of prices of the base and reporting period, as well as the dynamics of their change.

As a rule, for costly pricing, the profitability indicator is used, calculated as the ratio of profit to the cost. Calculation of prices This method can be represented by the following formula:

Otizg \u003d c + (from h Rn% / 100%)

EDSG - the calculated wholesale price of the manufacturer;

FROM? Complete cost of products;

RN - product profitability rate (to complete cost), in percents.

OTI (basic) \u003d 240 + (240 hours 25% / 100%) \u003d 240 + 60 \u003d 300 rubles.

OTI (reporting) \u003d 330 + (330 hours 25% / 100%) \u003d 330 + 82.5 \u003d 412.5 rubles.

Ur. Price \u003d 412.5 - 300 \u003d 112.5 rubles.

Answer: otizg (basic) \u003d 300 rubles. OTI (reporting) \u003d 412.5 rubles.

The price level of the reporting period increased by 112.5 rubles.

Task number 6.

depreciation profit Enterprise

The company has invested in an innovative company for the production of new materials $ 4 million. At the same time, the investor expects income from the exploitation of innovations in the amount of $ 2 million, the service life of the object 5 years, a given yield rate of 20%. economic efficiency Project.

Determine interest rate for invested investments:

The expected income from the operation of innovation $ 2 million

Life of 5 years

20000000/5 \u003d 400,000 thousand dollars a year

4000000/400000 \u003d 10% - interest rate

The yield rate is 20% \u003d 4000000 x 20% / 100% \u003d 800,000 thousand dollars.

Calculate PS (given value) by the formula:

R? The amount of rent (amount paid by the same payments).

R \u003d 800000 thousand dollars

i - (target yield rate) \u003d 400000 thousand dollars. \u003d 10% (0,1)

PS \u003d 800000 h 3,8 \u003d $ 30.300 million.

We define the effectiveness of the project by the method of net present value by the formula:

ChPS \u003d PS - and

PS \u003d $ 30,400 million.

And (investment) \u003d $ 4000000 million

ChPS \u003d 3040000 - 4000000 \u003d - $ 90,000 thousand

Answer: ChPS \u003d - $ 90 million dollars.

ChPS<0, проект не эффективен.

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3 Wearing and depreciation of fixed assets and intangible assets of the enterprise, their types and scope of application.

There are physical and moral wear of the OS.

Physical deterioration - It is the loss of the OS of its initial production and technical qualities under the influence of the labor process, the forces of nature, as well as due to their inaction.

Depending on the service life, the physical wear of the OS can be determined by the following formula:

where TF - actual service life, years;

Tn. - Thermal service life, years.

Moral wear - comes until the end of the physical service period, i.e. Before the onset of physical wear. Thus, the OS physically can still be used, but it is more inexpedient.

In the economy, it is customary to distinguish between the first and second form:

where P - the initial value of the OS;

IN - Replacement cost of the OS.

Mi1. Indicates the loss of the value of the OS as a result of the cheapening of the manufacture of similar OS on the day of assessment as a result of NTP achievements in production.

where PN and PS. - Accordingly, the performance of new and morally outdated OS.

M2.leads to a reduction in the service life of the OS, which is due to a decrease in their performance and power.

4 Depreciation of fixed assets and intangible assets of the enterprise

Pursuant to paragraphs 2 and 5 of the decision of the RB of November 16, 2001 No. 1668 "On measures to ensure the transition to new conditions for depreciation charges" it was assumed "On the procedure for accrualing the depreciation of the OS and intangible assets" on November 23, 2001 No. 187 with Subsequent changes and additions.

Depreciation as the process of transferring the value of the OS objects and intangible assets or part of the OS value on the cost of products (works, services), produced with their use in the process of entrepreneurial activities, includes:

the distribution of rational (the selected organization independently based on the order set out in paragraphs 19-32 of this Regulation) method of the value of objects between the reporting periods constituting the useful life of each of them;

the systematic inclusion of depreciation deductions - the value of the objects used relating to this reporting period - in the costs of production or circulation.

Life time - The period during which facilities of fixed assets or intangible assets retain their consumer properties.

Useful use - established by regulatory legal acts and / or commission of an organization for carrying out depreciation policies * In accordance with this provision, the depreciation of individual facilities of fixed assets and intangible assets and / or dedicated groups (positions) of amortized property.

Depreciable value - Cost, from the value of which depreciation deductions are calculated. As a rule, the initial (restorative) cost of the OS is acting as amortized. With the revaluation of the depreciable value of fixed assets as an amortized value for the year, the next reporting is set to the residual cost after the revaluation (with the corresponding calculation of residual regulatory service life and / or residual useful uses):

on fixed assets rewarded by direct assessment with the attraction of the appraiser;

by fixed assets, the initial value of which was increased as a result of debiting costs, separately taken into account in Tech. period that has passed after the previous revaluation;

according to the main means by which the year following the reporting will apply a productive method of depreciation;

according to which the methods or methods of depreciation methods are changed from January 1 of the Year, following the reporting.

Lockers depreciation objects Fixes and intangible assets of organizations both used and not used in business activities. Individual entrepreneurs have fixed assets and intangible assets that are not used in entrepreneurial activities, are not the objects of depreciation.

The depreciation standards are applied to depreciation rates, calculated on the basis of the useful uses established in accordance with the position "On the procedure for accrualing the depreciation of the OS and intangible assets" of November 23, 2001 No. 187. This Regulation indicates the ranges of useful uses set by multiple regulatory terms specified in the temporary classifier. As part of the range, the company independently determines the useful life of the facility of fixed assets.

Depreciation is charged monthly to the full repayment of the value of the object or its disposal. The depreciation of the linear and non-linear methods for OS objects and intangible assets is made by the newly commissioned - from the first day of the month following the month of their commissioning. Accrual depreciation on OS objects and intangible assets with a productive way begins with the date of their commissioning.

Depreciation is terminated:

when using linear and nonlinear methods, from the first day of the month following the month of disposal; when using the productive method - from the expiration date due to disposal; According to burners of fixed assets and intangible assets - from the first day of the month following the month of the complete inclusion of the cost of these objects in the costs of production or circulation.

Depreciation of fixed assets and intangible assets are charged:

on objects used in business activities - based on the selected useful life of linear, nonlinear and productive methods;

according to the objects not used in entrepreneurial activity, based on the regulatory service life according to the temporary classifier in a linear way.

The organization independently determines the methods and methods of depreciation, including on objects of one name. Prior to the expiration of the useful use of amortized objects, methods and methods of depreciation methods are allowed to be reviewed at the beginning of the calendar year with a mandatory reflection in accounting policies. When revising ways and methods for accrualing depreciation, the incomportant cost of the object is distributed to the remaining useful life.

Linear way lies in uniform (over the years) by depreciation organization during the entire regulatory service life or useful use of the object of fixed assets or intangible assets.

With a linear method, the annual amount of depreciation deductions is determined based on the initial value of the object of fixed assets or intangible assets and the regulatory life or its useful use by multiplying the initial value to the adopted annual linear rate of depreciations:

Example: Acquired an object with a depreciable value of 15 million rubles with a useful life for 5 years. Annual rate of depreciation deductions - 20% (100% / 5 years). The annual depreciation amount will be 3000 thousand rubles. (15 million rubles. X 20/100).

Nonlinear way It is uneven (over the years) accrual by the depreciation organization during the useful use of the object of fixed assets or intangible assets. The nonlinear method of accrual of depreciation does not apply to the following types of machines, equipment and vehicles:

machines, equipment and vehicles with regulatory service life up to 3 years, cars (except operated as service and taxi services);

interior items, including office furniture;

objects for recreation, leisure and entertainment, etc.

With a nonlinear method, the annual amount of depreciation deductions is calculated by the sum of the number of years either by the method of reduced residue with the acceleration coefficient of from 1 to 2.5 times. The rate of depreciation in the first and each of the subsequent years of the application of the nonlinear method may be different.

Application method of the amount of numbers It assumes the definition of the annual amount of depreciation deductions based on the initial value of the objects of fixed assets and intangible 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 facility.

Example:Acquired an object depreciable worth 15 million rubles with a useful life for 5 years.

The amount of the number of years of useful use is 15 years (1 + 2 + 3 + 4 + 5 \u003d 15).

In the first year of operation of the specified object, depreciation in the amount of 5/15, or 33.3%, which will amount to 5 million rubles. In the second year - 4/15, which will amount to 4 million rubles, on the third year - 3/15, which will amount to 3 million rubles. On the fourth year - 2/15, which will amount to 2 million rubles. On the fifth year - 1/15, which will be 1 million rubles. The total amount of accrued depreciation during the entire usefulness of the object will be 15 million rubles (5 + 4 + 3 + 2 + 1).

Under the method reduced residue The annual amount of accrued depreciation is calculated on the basis of the residual value and the depreciation rate determined at the beginning of the reporting year, calculated on the basis of the useful use of the object and the acceleration coefficient (from 1 to 2.5 times) adopted by the organization. At the same time, the rate of depreciation ( On the) It is calculated as:

where NSE - Regulatory service life, years;

Ku - Acceleration coefficient (from 1 to 2.5).

Example:Acquired an object depreciable worth 15 million rubles with a useful life for 5 years. Ku adopted in the amount of 2.0.

Annual by \u003d 100/5 * 2 \u003d 40%.

1 year: 15,000 thousand rubles. * 40/100 \u003d 6000 thousand rubles.

2 year: (15000 - 6000) * 40/100 \u003d 3600 thousand rubles.

3 year: (15000 - 6000 - 3600) * 40/100 \u003d 2160 thousand rubles.

4 year: (15000 - 6000 - 3600 - 2160) * 40/100 \u003d 1296 thousand rubles.

5 year: 15000 - 6000 - 3600 - 2160 - 1296 \u003d 1944 thousand rubles.

Productive method Calculation of the depreciation of the OS object or intangible assets is accrued by the depreciation organization based on the depreciable value of the object and the ratio of natural indicators of the volume of products issued in the current period to the object of the object.

Example: Acquired an object with a depreciable cost of 10,000 thousand rubles. The volume of products (works) - 25 thousand units predicted during the term of operation of the object. Released for the reporting month 500 units. Depreciation per unit of products - 400 rubles. (10,000 thousand rubles / 25 thousand s). Depreciation deductions for the reporting month - 200 thousand rubles (400 rubles. X 500 units).

The monthly rate of depreciation with a linear and nonlinear methods of its accrual is 1/12 of its annual norm from the month of the start of depreciation.

Accounting for the formation and use of the depreciation fund is conducted on the off-balance accounts "Depreciation fund of the OS reproduction and" Depreciation fund of the reproduction of intangible assets ".

This is due to the fact that it is used to determine the tax base when paying property tax. Error in calculations can lead not only to an erroneous assessment of fixed assets by leadership, but also to fines from the UFNS.

Which represents the residual value of the property

The residual is made to call the cost of property that is calculated as the difference between its initial price and the amount of accrued depreciation. It gives an understanding of the real asset price at the date of the report.

This indicator is calculated not only to determine the tax base, it is also used to make management decisions, since it characterizes the degree of wear of fixed assets. According to the results of the study, the organization's management makes a decision to continue to operate the object, repair it, replace or upgrades.

The correct analysis plays an important role in accounting. In practice, inexperienced accountants often make mistakes, the market price is market and residual. As a result, get an incorrect result.

Features of the settlement

The calculation of the indicator is carried out not only to correctly determine the tax base. It is also used when implementing:

property transactions;
loans in which OS act as collateral;
calculation of the amount of compensation for insurance;
restructuring or bankruptcy.

The indicator is calculated by the algorithm:

PS - initial price;
Sa - the amount of deductions to the depreciation fund at the date of the calculation.

This formula is considered the simplest, for its application do not need special knowledge, no additional calculations need to be performed.

In practice, another calculation algorithm can be applied, but not often. It is usually used when it is necessary to determine the remaining base of the basic funds whose service life depends on the production volumes:

OS \u003d (PS-AP) -Aokhn

OS - residual cost;
PS - initial price;
AP is the amount of payments to the depreciation fund (general);
AO - the amount of transfer to the depreciation fund (monthly);
n is the number of months during which the property was used in production purposes.

To calculate the indicator, it is necessary to determine in advance the amount of deductions to the depreciation fund. This uses various methods (nonlinear, linear, decreasing residue, calculation of the amount of the number of years; production).

When calculating, some accountants parallel to calculate the liquidation value. If all actions are performed correctly, the value of the first indicator will be higher.

Sale and write-off of property

In some cases, companies have to implement property that has not served full time. It is not always possible to sell it for residual cost. If it is decided to establish the price of the implementation lower than the residual cost, the enterprise will incur damages.

In accounting in such situations, the loss is displayed instantly. The legislation of the Russian Federation no limitations for this are provided. In parallel with this, the tax accounting also forms a loss from the sale of property. It refers to other expenses of parts (not fully) throughout a certain period of time. Typically, this gap is equal to the difference between the planned operation of the sold primary agent and the actual one. Inexperienced accountants can attribute expenses at once and in full. As a result, the size of the tax costs will be significantly overestimated, which is a mistake.

The residual cost is an indicator that gives an understanding how much the cost of property has changed for its period of operation. It is used in accounting - to display information, in tax - to determine the legislative framework. And in management - to assess the state of fixed assets and decisions on their further operation or feasibility of repair (replacement).