The cost of production assets. The average annual value of fixed assets - formula

About what is the average value of assets, we told in. And what is understood under the full accounting value of fixed assets and how to calculate its average annual value, we will tell in this material.

Full accounting value of fixed assets is ...

In the legislation regulating the procedure for conducting accounting in the Russian Federation, the term "full accounting value of fixed assets" is absent.

Such a concept is given in the instructions on the filling of individual forms statistical reporting. For example, in directions, approved. Order of Rosstat dated July 15, 2016 No. 289, it is noted that the complete accounting value of fixed assets is their initial value, changed during the revaluation, as well as as a result of completion, modernization, retrofitting, reconstruction and partial liquidation of fixed assets.

At the same time, the main funds often include not only fixed assets, but also intangible assets. Therefore, from the point of view of the inclusion of certain objects in the composition of fixed assets, it is necessary to be guided by the instructions on the filling in the specific form of statistical reporting or management accounting policiesIf the fundamental fund indicator is used for other purposes.

Calculation of the average annual full accounting value of fixed assets

For the average full accounting value of fixed assets, the calculation of the average annual indicator can be made on the basis of paragraph 24 of the instructions. Order of Rosstat dated November 24, 2015 No. 563.

Pouxof SG \u003d ((Pouxof 01.01 + Pouxof 31.12) / 2 + Pouxof 01.02 + Pouxof 01.03 + ... + Pouxof 01.12) / 12

where Pouxof 01.01, Pouxof 01.02, ..., Pouxof 31.12 - the full accounting value of fixed assets on 01.01, 01.02 ... 31.12 of the reporting year, respectively.

How to calculate the average annual accounting value of fixed assets

For the internal objectives of the organization that are not related to the compilation of statue may be necessary to determine the average annual accounting value of fixed assets. What objects will be included in the basic funds in this case, the organization is already determined by itself, taking into account the purpose of calculating this indicator.

For the average annual accounting value of fixed assets in the calculation formula, only two indicators can be used: the cost at the beginning and end of the year:

where USOF SG is the average annual accounting value of fixed assets;

Usaof NG - the accounting value of fixed assets at the beginning of the year;

Usuof kg - the accounting value of fixed assets at the end of the year.

Of course, this is not the only option, how to calculate the average annual accounting value of fixed assets. The calculation value may be used, for example, at the beginning of each month of the reporting year, which will be divided into 12 (number of months), as well as other approaches.

In construction for measuring the level of efficiency of the use of basic production assets (OPF), the indicator of fund-student F of the OP, which is characterized by the release of products per 1 rub. The cost of the main production facilities. The indicator F of the OP is determined by the ratio of the estimated annual value of the SMR volume to the average annual value of the main production assets.

To assess the level of equipment for the construction of the OPF and their technical condition, the indicators of the product consumption of products are used, which is the value of the backdrop-report, shows the cost of the OPF, which occurs on each ruble of the products and stock project, calculated by the ratio of the cost of the OPF to the average number of workers.

2.3.2. Calculation of the average annual value of the main production facilities

The average annual value of the main production funds F of the CRH is determined by the formula

million rubles.

where f ng is the cost of the OPF at the beginning of the year in the base year, rubles; F kg - the cost of the OPF at the end of the year, rub.

The cost of the OPF at the end of the year is determined by the formula

Million rub.

where f centuries, f - the cost of the main production facilities, rubles, respectively, the cost of the main production facilities during the year, rubles.

2.3.3. Calculation of the fund indicator

FDOOUPERTACH F Deposit is determined by the formula

Million rub.

2.3.4. Calculation of the fundability indicator

The durability of the EMC of construction products is determined by the formula

where about DC is the volume of the CMR in contractual prices performed by its own; F SRG - the average annual value of the main production facilities.

2.3.5. Calculation of the stock indicator

Foundation equipment of labor F B is determined by the formula

million rubles. / person

where is the average annual number of workers on the CMR.

Indicators of using the OPF are booked in Table. four.

Table 4.

EFFICIENCY OF USE OF OPF

Conclusion: On 1 ruble, 2,74 rubles are produced. Products. Fundsacking suggests that the cost of the OPF is less than the number of workers more than 2 times.

2.4. Calculation of indicators of the efficiency of the use of working capital

Current funds are a set of funds invested in working capital and circulation funds.

The following indicators of use are calculated for the planned and reporting years. current means.

Turnover of working capital (duration of turnover). Characterizes the time during which a complete circuit circuit occurs, is determined in days and is calculated by the formula

where the OS is the average balance of working capital, rubles; T - the period of time on which turnover is calculated, days; B - revenue from the sale of products, rub. (The volume of construction and installation work in contractual prices performed by its own).

Direct turnover coefficient. Characterizes the return of working capital and shows the number of revolutions that they pass over the period of time T. is calculated by the formula

The reverse coefficient of turnover, or the coefficient of loading of working capital. Characterizes the durability of working capital, determined in relative terms by the formula

Indicators of the efficiency of the use of working capital of the enterprise are booked in Table. five.

Table 5.

Efficiency of working capital

Conclusion: The period of turnover of working capital is in 100 days, the year passes 3.6 turnover, the durability of working capital is 0.27.

The fixed capital participates repeatedly in the production process and transfers its value to the finished product gradually. The presence of fixed assets in general and their individual species can be defined for a specific date and for the period average. During the year occurs movement of fixed assetsassociated with their receipt and disposal. Given this, the value of fixed assets at the end of the OFC period is determined by the formula:

OFK \u003d OFN + OFP - FEV Where the PN is the cost of fixed assets at the beginning of the period,
OFP, FEV - the value of the received and retired fixed assets.

Fondo studio and capital capacity

Characterize the efficiency of using basic production assets.

1. FD is determined by the formula:

2. The fund-student of the active part of the basic funds is determined by the formula:

where q is the cost of manufactured products,
OTO is the average annual cost of the active part of the main funds.

3. Calculated by the formula:

4. Fundsacking FV is determined by the ratio of the average annual value of fixed assets to the average number of workers engaged in the most filled shift.

The cost of fixed assets

Determined by the formula for medium chronological. Since the main funds come and drop off during the year unevenly, the average annual cost is determined by the formula:

where is the OFP, the average annual value of the received and retired fixed assets,
MI - the number of full months of non-workers of retired funds from the moment of disposal by the end of the year;
Ni - the number of full months of work received funds from the moment of receipt by the end of the year.

Motion indicators of fixed assets

1. The coefficient of receipt of the CP is calculated by the formula:

2. The cobun update ratio is determined by the formula:

Where are offline - the cost of new funds

3. The coefficient of disposal of a kV is calculated by the formula:

4. CL liquidation coefficient is determined by the formula:

Where OPL is the cost of liquidated funds.

Statistics of fixed assets

1. The coefficient of wear ki characterizes the proportion of part of the basic funds, which is transferred to the product and is calculated by the formula:

2. The coefficient of the worthy kg characterizes the unavailable part of the funds:

where and is the amount of depreciation of funds,
Offpill - full value Funds,
Offlet - the residual cost of funds.

The cost of fixed assets of the enterprise is a very significant value in economic analysis. It indicates many economic factors, as well as financial documents of the organization.

All calculation processes are focused on the average value of the cost of production fixed assets (OS) during the year: and base accounting property tax, and income tax, and the calculation of indicators of the effectiveness of the application of the OS.

We will cover the main objectives that pursue the accounting of the main funds of the enterprise, as well as show exactly how to calculate the average annual value of the main property assets.

Legislative regulation

The accounting process on the main entrepreneurial production funds is registered in various regulatory documents. They are not only clarified by the calculation procedure itself, but also noted the tasks of tracking these indicators, the terms of the recognition of funds are main, the path of formation of value, etc. The main documents on which the taxpayer is focused (entrepreneur, accountant) are:

• PBU 6/01 "Accounting for fixed assets" of March 30, 2001 No. 26n;
• Metroplascription accounting fixed assets of October 13, 2003 No. 91n.

Calculating property tax, should be relying on the following provisions tax Code RF and Information of the Ministry of Finance of the Russian Federation relating to average annual accounting of the value of assets:

• paragraph 4 of Art. 376 Tax Code of October 05, 2000 No. 117-FZ.;
• Letter of the Ministry of Finance of the Russian Federation of July 15, 2011. No. 03-05-05-01 / 55.

Why should the cost of major assets

It is not only about the fact that the accounting of fixed assets requires existing legislation and controlling the authorities. Constant monitoring of the cost of fixed assets helps to solve many topical tasks:

• clarifying the costs associated with the acquisition of assets, as well as to combine this information into the system;
• accurate tracking of operations on the dynamics of basic assets, since all changes are reflected in the documentation;
• evaluation of the effectiveness of each group of fixed assets;
• financial results of the loss of OS (implementation, loss, write-off, etc.);
• obtaining a different kind of information about basic funds, not only for reporting, but also for internal awareness and analysis.

What types of fixed assets are subject to accounting

The same basic tool may have a different cost at a particular acquisition time and on different timing functioning. Other production factors may have influence. To achieve the objectives listed above, use the value of one of the 4 types of value of the main assets of the company.

1. Initial cost - The one at which this tool is put on the balance sheet. It is made up:
   • expenses incurred by the entrepreneur for the purchase of an asset, its transportation to the place of operation, if necessary - and mounting work, setup, commissioning, etc.;
   • those costs that the entrepreneur suffered if the asset was created by its own forces;
   • cash evaluation approved by all participants if the main means is authorized capital or part of it;
   • the cost of values, which amounted to the exchange fund - with barter;
   • asset assessment at the market prices, relevant on the day of transmission - with the gift of the main means.

   The initial value of the main assets take into account when calculating the property tax and, when taking into account depreciation deductions.

   NOTE! The initial cost can be changed, if the reason for the revaluation was the global change in the fixed assets (reconstruction, upgrade, honorable, alteration, partial liquidation, etc.), and also, if the process of accounting revaluation is officially initiated.

2. Replacement cost OS - a number reflecting how much cost an asset at the time of its last revaluation. It can happen:
   • if the property fund was reconstructed or otherwise changed, which influenced the change in its primary value;
   • property has been submitted;
   • it turned out to be required asset.
3. Residual value It shows which part of the value of the main asset has not yet passed on the products. In fact, this is the difference between the initial (restorative) cost of the asset and the amount of depreciation wear. This indicator helps to understand how much the asset has already managed to serve its, which directly affects the planning of updates in fixed assets, and therefore the financial performance indicators.
4. Liquidation value Reflects the financial "residue", which remains inherent in the main means after it approached the end of its useful effect. The asset that exhausted its depreciation is not always losing up to 0, most often the amount remains for which it can be fully implemented (for example, the useful life of the computer is 5 years, but after this period, it may well manage to work well and be sold adequate amount).

How to count the average value of the OS

Mathematically average value indicator is the arithmetic average of the desired value of the value of property funds. But sometimes you need accounting, which will take into account the non-fixed indicator for a certain period, but the moments of introducing and departing from the balance sheet of fixed assets. Depending on this, the calculation method is selected and the formula is selected to determine the average annual value of fixed assets.

1 method (not taking into account the time of the dynamics of funds)

It provides the average accuracy of calculations, but in many cases it is quite enough.

To calculate the average annual cost of the OS, it is enough to know its importance to the beginning and end of a one-year gap, that is, on January 1 and December 31 of the reporting year. These data are given in accounting balance. To calculate, the residual cost of funds is used, based on the balance sheet report.

If the residual value of the OS at the end of the year has not yet been removed, it can be determined by the formula:

ST2 \u003d ST1 + STLOT. - STSPIS.

• ST2 - the residual value of the main assets at the end of the year;
• ST1 - the same figure at the beginning of the year;
• Strike. - the cost of the received OS;
• STSPIS. - The cost of the written off OS (retired from the balance).

Then you need to find the arithmetic average of two indicators: ST1 and ST2, that is balance value OS at the beginning and end of the year. This will be the approximate value of the average annual value of the main production facilities.

STSR.-year. \u003d (ST1 + ST2) / 2

2 method (taking into account the month of balance and departure from the balance)

This is a more accurate way, one of its varieties is used to calculate. tax base For payment of property tax.

IMPORTANT! Use for this purpose another way to calculate the law is not permitted.

With this method, the calculations are taken into account the number of months after changing the balance sheet (adopting a new OS or the retirement of the old). Depending on the purpose, one of the following varieties of such calculus can be used.

The formula for the average annual value of fixed assets to assess the effectiveness of their application

In order to calculate the foundation, capitality, profitability and other important indicators The effectiveness of the main property funds of the company, you need to know exactly how many months have passed since the production or withdrawal from the balance sheet. And, of course, it will take the initial value of the cost (on January 1 of the reporting year) - St1.

STSR.-year. \u003d St1 + CMP. / 12 x stop. - Chmspis. / 12 x STSPIS

• CMP. - the total number of months from the date of operating OS on the balance sheet account until the end of this year;
• Chmspis. - The total number of months from the date of writing off the OS from the balance until the end of the year.

The formula of the average annual value of fixed assets for the average chronological

It is considered the most accurate methods where the input and departure of the OS is taken into account. It finds out the average arithmetic value of the funds for each month, of course, taking into account the input and write-off, if they took place. Then the results are folded and divided by 12.

St cf.-year. \u003d ((St1nm + St1km) / 2 + (St2NM + ST2KM) / 2 ... + (ST12NM + ST12KM) / 2) / 12

• ST1NM - the cost of fixed assets at the beginning of the first month of the year;
• St1km - the cost of the OS at the end of the first month and so on.

Formula for determining the average annual value of fixed assets for calculating property tax organizations

Specially provided solely to determine the base of property tax. It applies an indicator residual value At the beginning of each month that makes up the tax period. Also need the final performance of the residual value to the end of all tax period. When we share the resulting amount on the number of months, you will need to be to the number constituting reporting period, add 1. That is, if you need to calculate the amount for annual payment, It will be necessary to divide on 13, and for quarterly payments, respectively, by 4, 7, 10.

St cf.-year. \u003d (ST1NM + ST2NM + ... + ST12NM + STCNP) / 13

• ST1NM - indicator of the residual value of assets per 1 number of 1 month of the tax period;
• ST2NM - an indicator of the residual value of assets per 1 number of 2 months of the tax period;
• ST12NM - an indicator of the residual value of assets by 1 number of the last month of the tax period;
• STCNP - the final residual value at the end of the tax period (its last number is December 31 of the reporting year).

The average annual full accounting value of fixed assets (OF) – the indicator whose value is required to calculate when drawing up statistical form No. 11 on the availability and dynamics of the company. This document is filled out by the results of the activities of the enterprise for the year and requires high-quality and reliable information about the available non-current assets, their potential, condition and use. Based on the information provided by information, Rosstat authorities are made important analytical work in order to identify the reserves of the company and increasing the productivity of property. How to determine the average annual accounting value of fixed assets learn from this publication.

The average annual full accounting value of fixed assets: Formula

Since the complete accounting value of fixed assets is the most reliable indicator that demonstrates the value of the assets used in the company, it should be calculated, taking into account all the changes that happened during the year. The calculation formula is the sum of the residual value at the beginning of each month and 1/2 amounts of the accounting value at the beginning and end of the year divided by 12. It looks like this:

With ps \u003d (½ about ng + o 2 + o 3 + o 4 + o 5 + o 6 + o 7 + o 8 + O 9 + O 10 + O 11 + O 12 + ½ kg) / 12, where

• With PS - the average annual accounting value of fixed assets,
• ½ about NG and ½ kg - half of the amount of accounting (residual) cost OS at the beginning and end of the year;
• O 2 + O 3 ... + ... .O 11 + O 12 - Cost of OS at the beginning of each month throughout the year.

The average annual full accounting value of fixed assets: Example

Consider how to find the average annual accounting value of fixed assets , relying on accounting data for 2016:

Substation source values In the formula, we get:

• With ps \u003d ((½ x 100 + 98 + 97 + 92 + 99 + 102 + 100 + 101 + 109 + 121 +122 +118) + (½ x 120) / 12 \u003d 105.75 (tru)

The average annual accounting value of fixed assets, the calculation formula was applied, amounted to 105.75 thousand rubles. The value obtained seems to be the most precisely reflective value of the property involved in the manufacturing process.

Realizing how to calculate the average annual accounting value of fixed assets, comparable to the value obtained with the calculation of the average value of the OS for the year applied to analytical actions and calculus of the coefficients that determine the company's financial stability. Based on the initial data above the example above, the average annual cost of the operating system will be:

• With C \u003d (o ng + o kg) / 2 \u003d (100 + 120) / 2 \u003d 110 tr.

Comparing the obtained average results, you can see a very significant difference between them. It is in order to minimize the error and bring the result to more reliable data, Rosstat demands to calculate the average annual full accounting value of fixed assets according to the specified formula, offering detailed instructions on the compilation of form No. 11, approved by decree No. 15 of January 15, 2013.

Calculation of the average annual complete accounting value of fixed assets: features of the calculated indicators

The calculated average annual complete accounting value of fixed assets is usually in the interval between the initial and final values \u200b\u200bof the cost of fixed assets. This is considered a normal indicator. But there are exceptions. For example, with large arrivals and disposal of assets, the values \u200b\u200bof the initial and final balance will be as close as possible. At the same time, if mass arrivals occurred in the first half of the year, and retirement at the end, the average full accounting value of fixed assets (calculated No. 1 is attached) may exceed the value of assets at the beginning or end of the year. And, on the contrary, with a significant disposal of the OS at the beginning of the year and receipts at the end, the average annual value may be lower than the balance of the OS at the beginning or at the end of the period (calculation No. 2).

Initial data:

Calculate the indicator according to the data for example 1:

With ps \u003d ((½ x 100) + 70 + 65 + 71 + 60 + 80+ 80 + 85 + 100 + 110 +112 +118) + ½ x 120) / 12 \u003d 88.42 (tr.) - The average annual cost is lower than the values \u200b\u200bat the beginning and end of the year (88.42 \u003c100; 88.42 \u003c120)

Example number 2:

With ps \u003d ((½ x 100 + 120 + 134 + 130 + 123 + 130+ 82 + 76 + 65 + 68 +69 +80) + ½ x 110) / 12 \u003d 118.2 (tr.). Calculation exceeds the actual value of OS (118.2\u003e 100; 118,2\u003e 110)

It should be noted that with oscillations of the average values \u200b\u200bof the cost of the OS, which go beyond the above interval in an annex to statistical form No. 11, directed to the management of Rosstat, should be explained by the company.