What is depreciation and why is it needed, we told in ours. In accounting and tax accounting, fixed assets (PP) and intangible assets (IA) are depreciated in cases provided for by law. In this case, only methods for calculating depreciation allowances provided for by accounting or tax legislation are used. We will recall the existing methods for calculating depreciation of fixed assets and intangible assets in our consultation.

Accounting depreciation methods

We give in the table the methods for calculating depreciation in accounting, which are used when calculating depreciation deductions for fixed assets and intangible assets:

Recall that in relation to all fixed assets included in one group of homogeneous objects, the same method of calculating depreciation should be applied (paragraph 18 of PBU 6/01). The group of homogeneous objects of fixed assets may include buildings, structures, measuring instruments, computer equipment, vehicles, etc. Which objects form a group of homogeneous objects can be specified in.

According to intangible assets, only in relation to a positive business reputation, the depreciation method must always be applied the same - linear (clause 44 PBU 14/2007). For the remaining intangible assets, you can choose any method for calculating depreciation, and separately for each object.

Methods for calculating depreciation in tax accounting

In tax accounting, the calculation of depreciation deductions is made:

• linear;
• non-linear.

The same rules apply to the choice of the depreciation method in tax accounting for both fixed assets and intangible assets. So it is always necessary to apply the straight-line depreciation method in the following cases (clause 3 of article 259 of the Tax Code of the Russian Federation):

• by all organizations to buildings, structures, transmission devices and intangible assets, the useful life of which exceeds 20 years;
• the following organizations that use fixed assets exclusively in the production of hydrocarbons at a new offshore field:
• organizations holding licenses for the use of a subsoil plot within which either a new offshore hydrocarbon deposit is located or it is planned to search for, evaluate or explore such a deposit;
• operators of a new offshore hydrocarbon deposit.

For depreciation of other fixed assets and intangible assets, a linear or non-linear method can be chosen. At the same time, it should be applied immediately to all depreciable fixed assets and intangible assets.

You can read more about the non-linear depreciation method in tax accounting.

Depreciation charges are accrued from the first day of the month following the month of acceptance of the fixed asset object for accounting (clause 21 PBU 6/01).

Please note that not all fixed assets in accounting are subject to depreciation.

The list of fixed assets for which depreciation is not charged is established by paragraph 17 of PBU 6/01, according to which depreciation is not charged:

For the so-called mobilization fixed assets that are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;

For fixed assets of non-profit organizations. For such items of fixed assets, depreciation is accrued on a straight-line basis, calculated according to the established norms of depreciation for accounting purposes. The amount of accrued depreciation is reflected on the off-balance account 010 “Depreciation of fixed assets”.

When calculating depreciation, the Unified depreciation rates for the complete restoration of fixed assets of the national economy of the USSR, approved by the Decree of the Council of Ministers of the USSR of October 22, 1990 No. 1072 "On uniform rates of depreciation for the complete restoration of fixed assets of the national economy of the USSR" (hereinafter - Resolution No. 1072) are used .

It should be borne in mind that from January 1, 2006, paragraph 17 of PBU 6/01 was supplemented with a provision according to which, in relation to housing stock objects that are accounted for as profitable investments in material assets, depreciation is charged in the general manner. Note that earlier this norm was established only by paragraph 51 of the Guidelines No. 91n.

In addition, fixed assets, the consumer properties of which do not change over time (land plots, nature management objects, objects classified as museum objects and museum collections, and others), are not subject to depreciation.

In accordance with paragraph 63 of Methodological Instructions No. 91n, depreciation is not suspended during the useful life of a fixed asset, except for the following cases:

transfer of fixed assets by decision of the head of the organization for conservation for a period of more than 3 months;

during the restoration period of the object, the duration of which exceeds 12 months.

Paragraphs 21-25 of PBU 6/01 establish the following depreciation rules:

· accrual of depreciation charges on the fixed assets object starts from the first day of the month following the month of acceptance of this object for accounting, and is made until the full repayment of the cost of this object or write-off of this object from accounting;

· accrual of depreciation charges on the object of fixed assets is terminated from the first day of the month following the month of full repayment of the cost of this object or write-off of this object from accounting;

During the useful life of an item of fixed assets, the accrual of depreciation deductions is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the period of restoration of the object, the duration of which exceeds 12 months;

· accrual of depreciation charges on fixed assets is carried out regardless of the results of the organization's activities in the reporting period and is reflected in the accounting of the reporting period to which they relate;

· the amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts in a separate account.

To account for fixed assets, the Chart of Accounts and instructions for its use, approved by Order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000 (hereinafter referred to as the Chart of Accounts), account 01 "Fixed Assets" is intended. The amounts of accrued depreciation are reflected in the credit of account 02 "Depreciation of fixed assets" in correspondence with the accounts of production costs (sales expenses).

In accordance with paragraphs 5, 8 of the Accounting Regulation "Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n, expenses in the form of depreciation charges for the organization are expenses for ordinary activities.

Depreciation in accounting in accordance with paragraph 18 of PBU 6/01 can be done in one of the following ways:

The linear way

the method of diminishing balance;

The method of writing off the cost by the sum of the numbers of years of the useful life;

The method of writing off the cost in proportion to the volume of products (works).

The depreciation method chosen by the organization for a group of homogeneous fixed assets is fixed in the accounting policy of the organization and is not subject to change during the entire period of its use.

Regardless of which depreciation method an organization chooses, it must determine the annual and monthly depreciation rates.

Such a depreciation method, as a diminishing balance method, is established in the case when the efficiency of using an object of fixed assets decreases with each subsequent year.

Please note that the accounting standard PBU 6/01 from January 1, 2006 slightly changed the procedure for calculating depreciation using the reducing balance method.

Recall that the previous version of PBU 6/01 provided that the annual amount of depreciation deductions is determined based on the residual value of an item of fixed assets at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this item and the acceleration factor established in accordance with the legislation of the Russian Federation. Federation.

In paragraph 54 of the Guidelines, it was explained that, in accordance with the legislation of the Russian Federation, an acceleration coefficient equal to 2 can be applied by small businesses, and a coefficient equal to 3 can be applied to movable property representing an object of financial leasing.

The possibility of applying the acceleration factor by small businesses was established by Article 10 of the Federal Law of June 14, 1995 No. 88-FZ "On State Support for Small Business in the Russian Federation", however, this article became invalid from January 1, 2005.

The right to apply the accelerated depreciation mechanism for leasing items is established by Article 31 of the Federal Law of October 29, 1998 No. 164-FZ “On Financial Lease (Leasing)”, note that the current version of this law does not determine the specific size of the acceleration factor.

The new version of the accounting standard allows depreciation to be calculated based on the residual value of an item of fixed assets at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this item and a coefficient not higher than 3 set by the organization. Moreover, the norms of accounting legislation do not contain restrictions on the composition of entities that are entitled to use this opportunity.

Thus, from January 1, 2006, when using the decreasing balance method, organizations have the right to use the acceleration factor set independently, however, the maximum size of the factor cannot be higher than 3.

Example 2

The cost of the fixed asset is 260,000 rubles. Estimated useful life is 5 years. Acceleration factor set by the organization 2.

The annual depreciation rate is 20%.

Annual depreciation rate, taking into account the acceleration factor of 40%.

In the first year of operation:

The annual amount of depreciation deductions will be determined based on the initial cost formed when the item of fixed assets was taken into account, and will amount to 104,000 rubles (260,000 x 40% = 104,000).

Consequently, in the first year of operation of this facility, the organization will monthly charge a depreciation amount equal to 104,000 rubles / 12 months. = 866.66 rubles.

In the second year of operation:

Depreciation will be determined based on the residual value of the object at the end of the first year of operation, which will be 62,400 rubles ((260,000 - 104,000) = 156,000 x 40%).

Monthly depreciation in the second year of operation will be 62,400 rubles / 12 months. = 5,200 rubles.

In the third year of operation:

Depreciation will be determined based on the residual value of the object at the end of the second year of operation, which will be 37,440 rubles ((156,000 - 62,400) = 93,600 x 40%).

Monthly depreciation in the third year of operation will be 37,440 rubles / 12 months. = 3,120 rubles.

In the fourth year of operation:

Depreciation of the fixed asset will be determined based on the residual value of the object at the end of the third year of operation, which will be 22,464 rubles ((93,600 - 37,440) = 56,160 x 40%).

Monthly depreciation in the fourth year of operation will be 22,464 rubles / 12 months. = 1,872 rubles.

During the fifth year of operation:

Depreciation will be determined based on the residual value of the object at the end of the fourth year of operation, which will be 13,478.40 rubles ((56,160 - 22,464) = 33,696 x 40%).

Consequently, the monthly depreciation charge will be 13,478.40 rubles / 12 months. = 1,123.20 rubles.

The accumulated depreciation over five years will be 104,000+ 62,400 + 37,440 + 22,464+ 13,478.40 = 239,782.40 rubles.

As can be seen from the above example, the amount of depreciation accrued over five years is less than the initial cost of the fixed asset, which indicates that at the beginning of the sixth year the organization had an under-depreciated part of the cost of the fixed asset in the amount of

260,000 rubles - 239,782.40 rubles = 20,217.60 rubles.

According to paragraph 22 of PBU 6/01:

"The accrual of depreciation charges on an object of fixed assets is terminated from the first day of the month following the month of the full repayment of the cost of this object or the write-off of this object from accounting."

In this connection, according to the authors, the organization has the right to fix in the accounting policy that the under-depreciated cost of the fixed asset is written off during an additional useful life, for example, within a year. An additional period is set depending on the physical condition of the object.

Then, based on the conditions of our example, the monthly depreciation in the sixth year will be:

20,217.60 rubles: 12 months =1,684.80 rubles.

End of example.

With such a depreciation method as depreciation by the sum of numbers of years of useful life, the annual depreciation rate is determined based on the initial cost of the fixed asset object and the annual ratio, where the numerator is the number of years remaining until the end of the life of the object, and the denominator is the sum of numbers years of useful life of the item.

Example 3

The cost of the fixed asset is 260,000 rubles. Useful life is 5 years. The sum of the useful life years is 1 + 2 + 3 + 4 + 5 = 15.

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

Monthly depreciation will amount to 86,666.67 rubles / 12 months. = 7,222.22 rubles.

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

Monthly depreciation will amount to 69,333.33 rubles/12 months. = 5,777.77 rubles.

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

Monthly depreciation will be 52,000 rubles / 12 months. = 4,333.33 rubles.

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

Monthly depreciation will amount to 34,666.67 rubles/12 months. = 2,888.88 rubles.

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

Monthly depreciation will amount to 17,333.33 rubles/12 months. = 1,444.44 rubles.

End of example.

With the method of writing off the cost of a fixed asset in proportion to the volume of products (works, services), depreciation is charged based on the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial cost of the fixed asset and the estimated volume of products (works) for the entire useful life of the object fixed assets.

Example 4

The cost of the car is 65,000 rubles, the estimated mileage of the car is 400,000 km. In the reporting period, the car's mileage was 8,000 km, the depreciation amount for this period will be 1,300 rubles (8,000 km / 400,000 km x 65,000 rubles). The depreciation amount for the entire mileage period is 65,000 rubles (400,000 km / 400,000 km x 65,000 rubles).

End of example.

After analyzing the various methods of calculating depreciation, we can conclude that when applying the methods of decreasing balance and writing off the cost by the sum of the numbers of years of the useful life, the amount of depreciation deductions decreases over the years. The use of these methods allows to more or less stabilize the costs of the organization for the maintenance of fixed assets. Judge for yourself: at the beginning of use, the organization incurs minimal repair costs, but the amount of depreciation is large, by the end of the useful life of fixed assets, repair costs increase, and the amount of depreciation decreases.

When choosing one of the listed methods for depreciation, accountants must remember that the amount of depreciation charged affects products, work performed, services rendered.

In organizations with a seasonal nature of production, the annual amount of depreciation on fixed assets is accrued evenly over the period of the organization's operation in the reporting year.

Note!

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

For more information on issues related to the features of depreciation in accounting and tax accounting, you can find in the book of CJSC "BKR-Intercom-Audit" " Depreciation».

Depreciation is charged on fixed assets, which include tangible assets used in the production of products, works and services and operating for a long period of time exceeding 12 months or a normal operating cycle if it exceeds 12 months.

Depreciation is charged by the organization on fixed assets that they own, on the right of economic management or operational management, the accounting of which is kept on account 01 "Fixed assets". The objects for depreciation are also fixed assets of the lessor's organization, accounted for on account 03 "Profitable investments in material assets".

Depreciation is not charged:

• - but objects of housing stock and external improvement and other similar objects of forestry and road management;
• - specialized structures of the navigable environment;
• – productive livestock, buffaloes, oxen and deer;
• - perennial plantations that have not reached the operational age;
• - acquired publications;
• - exhibits of the animal world in zoos and other similar institutions;
• – land plots and objects of nature management;
• - fixed assets, the initial cost of which does not exceed 40,000 rubles. for a unit.

Along with this, depreciation charges are not charged for fixed assets received:

• - under donation agreements;
• - free of charge in the process of privatization.

According to PBU 6/01, a new procedure has been established for the suspension of depreciation in the following cases:

• - during the period of work on the restoration of the object in the form of their repair, modernization and reconstruction, the duration of which exceeds 12 months;
• - when the object is closed for a period of more than three months.

Thus, the costs of restoring fixed assets affect the useful life established by the organization during registration, as well as its value during the period of operation.

Depreciation is charged over the useful life of an item of property, plant and equipment. Depreciation is charged from the first day of the month following the month of receipt, and depreciation is stopped from the first day of the month following the month of disposal.

Depreciation methods

The fixed assets of the enterprise in the production process gradually wear out and, as they wear out, transfer their value to finished products, the amount of work performed, and services rendered. In this regard, each enterprise should ensure the accumulation of fixed assets necessary for the timely replacement of retired fixed assets. Such accumulation is achieved by including in the production costs the amounts of deductions, which are called depreciation. Depreciation deductions form a fund of funds to compensate for objects retired due to their wear and tear.

Depreciation of fixed assets may occur as a result of the loss of technical and economic properties or physical qualities. There are two types of wear:

• 1) physical, characterized by wear and tear of the materials from which the fixed assets are created, the loss of their original qualities, the gradual destruction of structures.
• 2) moral, associated with the gradual lag of the previously created fixed assets of production from the modern technical level.

Below are the accounting entries for depreciation of fixed assets.

Depreciation accrued on fixed assets of the main production:

D 20 "Main production";

Depreciation was accrued on fixed assets of auxiliary production:

D 23 "Auxiliary production";

K 02 "Depreciation of fixed assets".

Depreciation charged on fixed assets of the workshop:

D 25 "General production costs";

K 02 "Depreciation of fixed assets".

Depreciation accrued on fixed assets of corporate value:

D 26 "General expenses";

K 02 "Depreciation of fixed assets".

Depreciation was accrued on fixed assets of service industries and farms:

D 29 "Serving industries and farms";

K 02 "Depreciation of fixed assets".

Depreciation accrued on fixed assets of trade organizations:

D 44 "Costs of sale";

K 02 "Depreciation of fixed assets".

When fixed assets are disposed of, entries are made: a) for the amount of depreciation written off:

D 02 "Depreciation of fixed assets";

K 01 "Fixed assets";

b) for the residual value:

D 91 "Other income and expenses";

K 01 "Fixed assets".

PBU 6/01 provides accountants with the opportunity to choose the method of calculating depreciation of fixed assets. The Regulation provides for four methods for determining the amounts of depreciation charges for individual fixed assets: 1) linear; 2) cost write-offs in proportion to the volume of products (works, services); two methods of accelerated debiting; 3) write-offs of the value by the sum of the numbers of years of the useful life; 4) declining balance method.

Objects for depreciation are fixed assets that are on the right of ownership, economic management, operational management.

The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.

Determination of the useful life of an item of fixed assets in the absence of it in the technical specifications is based on:

• – the expected life of this object in accordance with the expected productivity or power of application;
• - expected physical wear and tear, depending on the mode of operation (number of shifts), natural conditions and the influence of an aggressive environment, a system of preventive maintenance;
• – regulatory and other restrictions on the use of this object, for example, the lease term.

In addition, when calculating depreciation, you can also use the depreciation rates provided for by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, which are used mainly in tax accounting.

The choice of one or another method of calculating depreciation for individual items and groups of fixed assets, obviously, is within the competence of managers and chief accountants of organizations, who must take into account the possibility and expediency of using one or another method in relation to specific items of fixed assets, features of technology and organization of production in this organization and other factors.

Depreciation is charged until the full repayment of the value of this object or the write-off of this object from accounting.

According to linear (uniform) ) way The depreciable cost of an item is written off (distributed) evenly over its useful life. Depreciation is accrued in equal installments over the entire life of equipment or other types of fixed assets until their value is fully transferred to the cost of manufactured products. The depreciation rate, calculated as a percentage, is constant.

Example. An object worth 150,000 rubles was purchased. with a useful life of five years. The annual depreciation rate is 20%.

The annual depreciation charge will be:

150 000 rub. × 20%: 100 = 30,000 rubles.

The useful life of an object of fixed assets is determined by a legal entity independently when accepting this object for accounting. Also, for accounting purposes, as mentioned above, you can use the depreciation rate established by the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1.

The straight-line method can be used for items of property, plant and equipment for which the main factors limiting their useful life are the time of use and the relatively constant amount of periodic work performed. With this method, monthly depreciation deductions are made in the same amount over the entire useful life.

Method of calculating depreciation in proportion to the amount of work performed is based on the fact that depreciation is only the result of operation and periods of time do not play any role in the process of its calculation. Depreciation charges are calculated based on the natural indicator of the volume of production (works, services) in the reporting period and the ratio of the initial cost of the fixed asset item and the estimated volume of production (work, services) for the entire useful life of the fixed asset item.

Example. The production and technical department of the enterprise calculated that the initial cost of special tools and fixtures would be fully depreciated if 1800 units were produced with their help. products. Suppose that in the first year of operation, 1200 units were produced. products, and in the second - 600 units. products. Then, with an initial cost of special tools and fixtures of 60,000 rubles. the amount of accrued depreciation by years of the billing period will be:

in the first year: 60,000 rubles: 1800 units. × 1200 units = 40,000 rubles;

in the second year: 60,000 rubles: 1800 units. × 600 units = 20,000 rubles.

There is a direct relationship between the annual depreciation amount and the unit of work or use. Accumulated depreciation increases annually in direct proportion to units of work or use. Finally, the salvage value decreases annually in direct proportion to the unit of work or use until it reaches salvage value. Under this method, the units of work or use that are used to determine the expected useful life for each item must correspond to specific assets. For example, the number of goods produced should be related to a particular machine, while the number of hours an object is in use may be a better indicator of depreciation for another machine. This method should be used when the performance of an item over its useful life can be determined with reasonable accuracy.

If earlier this method was applied, in essence, only when calculating depreciation for vehicles taking into account mileage, now it can be applied to many types of production equipment in cases where the volume of production can be associated with the fixed assets from which it was received.

The new definition of an inventory item of fixed assets by including the concept of a complex of structurally articulated items in it helps to expand the possibilities of using this method, which allows us to consider each production line, consisting of a number of items, as an inventory item of fixed assets. This greatly simplifies the analytical accounting of fixed assets and depreciation. In the event of disposal due to the unsuitability for use of any item that is part of the production line, this disposal is accounted for as partial liquidation, and the replacement of the item that has retired from service with a new one is considered as capital investment. This changes the initial cost of the entire production line with the introduction of appropriate changes in the inventory cards or machine storage media.

With the expansion of the practice of calculating depreciation of fixed assets in proportion to the volume of products (works), the procedure for including depreciation amounts in the cost of production is closely related. Since they are associated with specific types or groups of homogeneous products, it is advisable to attribute them directly to the cost of these types and write off directly to the debit of account 20 "Main production" or account 23 "Auxiliary production". If the specified depreciation amounts are associated with the production of several homogeneous types of products that are similar in manufacturing technology, they should be distributed among the products of this group in proportion to the output in physical terms.

The write-off method in proportion to the volume of products (works) is used for fixed assets, the main criterion of which is the frequency of their use. This applies to many vehicles, such as automobiles, aircraft, which are depreciated regardless of mileage or flight hours, as well as mining equipment, which is depreciated based on the amount of rock mined, and other similar equipment. For such items of fixed assets, the amount of depreciation per unit of production (works, services) is determined.

Decreasing balance method is to determine depreciation at the residual value (and not at the initial) cost of the object. In other words, every year the amount of depreciation of one or another type of fixed assets, which falls on the cost of finished products, will decrease in accordance with the decrease in residual value.

The annual amount of depreciation charges is determined using the reducing balance method based on the residual value of the fixed asset at the beginning of the year and the depreciation rate calculated based on the useful life of this item and the acceleration factor established in accordance with the legislation of the Russian Federation.

A depreciation acceleration factor equal to two can be applied by enterprises in relation to:

• 1) fixed assets used to work in an aggressive environment and (or) increased shifts;
• 2) own fixed assets of industrial-type agricultural organizations (poultry farms, livestock complexes, fur farms, greenhouse complexes);
• 3) own fixed assets of organizations that have the status of a resident of an industrial and production special economic zone or a tourist and recreational special economic zone;
• 4) fixed assets related to objects with high energy efficiency, in accordance with the list of such objects established by the Government of the Russian Federation, or to objects with a high energy efficiency class, if in relation to such objects, in accordance with the legislation of the Russian Federation, the definition of classes of their energy efficiency.

Organizations have the right to apply a special coefficient to the basic depreciation rate, but not more than 3, in relation to:

• 1) fixed assets that are the subject of a financial lease agreement (leasing agreement);
• 2) fixed assets used only for the implementation of scientific and technical activities.

It should be noted that the above norms for increasing depreciation are provided for in Art. 259 of the Tax Code to fixed assets depreciated for tax purposes in a non-linear way. However, they can also be used in accounting when calculating depreciation using the reducing balance method.

Example. An object of fixed assets worth 120,000 rubles was purchased. with a useful life of five years. The depreciation rate is 20% calculated based on the useful life (100%: 5 years, increased by an acceleration factor of 2. Thus, the annual depreciation rate is 40%.

Calculation of depreciation amounts by years of the billing period

	Calculation of depreciation charges	Annual depreciation amount	accumulated depreciation	Residual price main facilities

In the last year of operation, the annual amount of depreciation is calculated by dividing the residual value of the object at the beginning of the last year by 12 (the number of months remaining until the end of the useful life in the last year).

When using this method, the annual depreciation amounts will decrease every year, and therefore the monthly depreciation amounts must be calculated for each year of operation of the fixed asset separately.

As can be seen from the example, with this method, the annual depreciation amount is reduced, which is economically justified by a decrease in equipment productivity and a reduction in the volume of output of finished products from such a fixed asset.

The use of the reducing balance method, as is commonly believed in world practice, allows in the first years of operation of a fixed asset, which, as a rule, does not require repairs at a specified time, to write off most of the depreciation charges as expenses.

Write-off method based on the sum of numbers of years of useful life – cumulative method – consists in the fact that for each year depreciation is determined by multiplying the original cost of the object by the appropriate coefficient. This coefficient is a fraction, the numerator of which is the number of years remaining until the end of the life of the object, and the denominator is the sum of the numbers of years of the useful life.

Example. The estimated useful life of the property, plant and equipment is five years. The sum of the numbers of years of useful life is: 1 + 2 + 3 + 4 + 5=15.

The coefficient will be: in the first year - 5/15; in the second year - 4/15; in the third year - 3/15, etc. The initial cost of the object is 150,000 rubles.

Calculation of depreciation amounts for the useful life

Year of operation of the fixed asset	Annual depreciation amount	Accumulated depreciation	Residual price
	150,000 × 5/15 = 50,000
	150,000 × 4/15 = 40,000
	150,000 × 3/15 = 30,000
	150,000 × 2/15 = 20,000
	150,000 × 1/15 = 10,000

The amount of annual depreciation is reduced, which is justified for the active part of fixed assets. In addition, the term for the transfer of the cost of fixed assets is extended by the time the relevant objects are under conservation, repair, or modernization.

The method of writing off the cost by the sum of the numbers of years of the useful life, which is referred to as accelerated, allows depreciation deductions in the first years of operation to be much larger than in subsequent ones. This method is used for fixed assets, the value of which decreases depending on the useful life; obsolescence quickly sets in; the cost of restoring an object increases with the length of its useful life. This method can be used when calculating depreciation for computers, communications, machinery and equipment of small and newly formed organizations, in which the load on fixed assets falls on the first years of operation.

Comparison of four methods

The declining balance method and the method of writing off the value by the sum of numbers of years of useful life refer to accelerated depreciation methods, which consist in the fact that at the beginning of the operation of fixed assets, the amounts of accrued depreciation significantly exceed the depreciation amounts accrued at the end of the life of the object. Using these methods, it is assumed that many types of fixed assets for production purposes operate more efficiently while they are still new (ie, in the first years of their operation) and have high productive capacities. This corresponds to the compliance rule, which writes off most of the depreciation at the beginning of the life of fixed assets (rather than at the end), if their usefulness and productive capacity are significantly greater in the early years than in subsequent years. Accelerated methods are explained, in particular, by the fact that due to the improvement of technologies, many types of equipment quickly lose their value (morally become obsolete). Thus, it seems more appropriate to write off a larger amount of depreciation in the current reporting period than in the future. New discoveries and materials lead to the obsolescence of previously purchased equipment and make it necessary to replace the equipment much earlier than it physically wears out. Another argument in favor of accelerated methods is that repair costs tend to be higher at the end of a facility's life than at the beginning. This leads to the fact that the total amount of repair costs and depreciation charges remains almost constant over a number of years. As a result, the utility of fixed assets remains the same over many years.

The straight-line method of calculating depreciation of fixed assets will obviously remain the main one. This is determined by the fact that it is based on the useful life of objects, which determines its application when calculating depreciation for buildings, structures, many types of power and working machines and equipment, information equipment, production equipment and accessories, household equipment, working and productive livestock etc. In other words, it is advisable to apply it to those types of fixed assets for which the degree of wear is determined by the useful life or for which it is impossible to functionally link the process of transferring the value of objects to products through depreciation with the intensity of their operation.

The positive qualities of the method of calculating depreciation of fixed assets in proportion to the volume of products (works) are the opportunities provided to them to link the degree of operation of fixed assets with the process of transferring their value to products and include the depreciation of fixed assets directly in the cost of those types of products, the production of which is associated with the use of these fixed assets . The work-in-proportion depreciation method does not show a clear trend in depreciation due to sharp fluctuations in depreciation from year to year. A sharp annual change in depreciation is reflected in the residual value.

In accounting, depreciation is charged according to the rules established by paragraphs 17-25 of PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n (hereinafter referred to as PBU 6/01). Depreciation is the process of monthly transferring the cost to the costs of the current period. That is, by means of depreciation, the cost of property objects is transferred to the cost of manufactured products (work performed, services rendered), in other words, it is paid off (clause 17 of PBU 6/01).

In accordance with clause 49 of the Guidelines for the accounting of fixed assets, approved by the Order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91n (hereinafter - Guidelines No. 91n,) subject to depreciation property that:

• owned by the organization;
• are in the organization's economic management (or operational management);
• leased by the organization (or trust management, gratuitous use).

Depreciation is charged(clause 49 and clause 50 of Guidelines No. 91n):

• organization - for fixed assets owned by it;
• by the lessor - for fixed assets leased out;
• by the tenant - for fixed assets included in the property complex under the enterprise lease agreement (in the same manner as for fixed assets owned by the right of ownership);
• lessor or lessee - for fixed assets that are the subject of a financial lease agreement (depending on the terms of the agreement).

Depreciation is not charged according to (paragraphs 2-5, paragraph 17 of PBU 6/01, paragraphs 2 and 3, paragraph 49 of Guidelines No. 91n):

• objects of mobilization purpose (mothballed and not used in the activities of the organization);
• objects of non-profit organizations (for such objects, depreciation is accrued on a linear basis, which is taken into account on the off-balance account 010 “Depreciation of fixed assets”);
• objects of the housing stock (residential houses, dormitories, etc.), with the exception of those that relate to profitable investments in material assets (i.e., they are recorded on account 03 and used to generate income);
• objects whose consumer properties remain unchanged over time (land plots, nature management objects, objects classified as museum objects and museum collections, etc.).

Useful life

Fixed assets are depreciated over useful life(SPI). The organization determines it independently when accepting an object for accounting based on the following criteria (clause 20 of PBU 6/01, paragraph 2, clause 59 of Guidelines No. 91n):

1. expected period of use (depends on the performance, capacity of the object);
2. expected physical wear and tear (depends on the mode of use (number of shifts), the influence of natural conditions and aggressive environment, the system of repair work, etc.);
3. other restrictions on use (regulatory, contractual, etc.).

The above procedure for determining the useful life is also applied to (paragraph 2, clause 59 of Methodological Instructions No. 91n).

Reference. Organizations received the opportunity to independently determine the useful life of organizations after the entry into force on 01.01.1998 of PBU 6/97. Up to this point, the cost of fixed assets was repaid during the standard (for machinery, equipment and vehicles) or actual life (for other funds).

However, most organizations, in order to determine the SPI in accounting, use the tax Classification of fixed assets included in depreciation groups (hereinafter referred to as the OS Classification). This possibility is provided for in clause 1 of Decree of the Government of the Russian Federation dated 01.01.2002 No. 1. This is done in order to bring together the data of accounting and tax accounting.

The choice of a specific procedure for determining the useful life should be fixed in the accounting policy of the organization for accounting purposes (clause 7 PBU 1/2008).

After the fixed asset STI is established, it is not subject to revision, except in cases where, as a result of restoration work, the originally adopted normative indicators of the object's functioning are improved (increased). Such cases include (paragraph 6, clause 20 PBU 6/01, paragraph 1, clause 60 of Guidelines No. 91n):

1. reconstruction;
2. modernization;
3. completion;
4. retrofitting.

Notice! In accordance with paragraph 20 of PBU 6/01, the organization must review the useful life of the modernized (reconstructed) object, but it remains its decision to change it or not. This is the right of the organization.

According to paragraph 21 of PBU 6/01, the organization starts to amortize fixed asset from the 1st day of the month following the month of its acceptance for accounting. This rule also applies to property rights to which are subject to mandatory state registration. As follows from paragraph 52 of Guidelines No. 91n, if the initial cost of real estate is formed, it must be accepted for accounting as a fixed asset. At the same time, the organization does not have to wait until the moment when the necessary documents are submitted to the registration authority to legitimize their rights to the object.

Depreciation on property, plant and equipment does not stop over its useful life. But there are two exceptions to this rule (clause 23 PBU 6/01):

Transfer of the object to conservation for a period of more than 3 months by decision of the head;
- restoration (reconstruction, modernization) of the facility lasting over 12 months.

In all other cases (repairs, seasonal nature of work), depreciation on fixed assets should be charged regularly, regardless of the fact of its use in the organization's activities.

Organization stops depreciating fixed asset from the 1st day of the month following the month of full repayment of its value or write-off of the object from accounting (clause 22 PBU 6/01).

Depreciation methods

The norm of clause 18 PBU 6/01 provides 4 ways to calculate depreciation for accounting purposes:

1. linear way;
2. reducing balance method;
3. method of writing off the cost by the sum of the numbers of years of the useful life;
4. method of writing off the cost in proportion to the volume of output.

The organization in the accounting policy for accounting purposes fixes the method of depreciation in relation to fixed assets (or groups of homogeneous objects). At the same time, paragraph 18 of PBU 6/01 states that the depreciation method established for a group of homogeneous objects is applied throughout the useful life of these objects, that is, the depreciation method for already used homogeneous fixed assets cannot be changed. However, neither PBU 6/01 nor Guidelines No. 91n contain a definition of the concept of groups of homogeneous objects and the principles of their formation.

Some organizations take as a basis the grouping of property objects according to the OS Classification. However, this distribution option is not correct enough, because it does not meet the principle of uniformity of fixed assets.

Officials of the financial department in their letters dated 12.01.2006 No. 07-05-06 / 2, dated 01.02.2006 No. 07-05-06 / 20 advise to form groups of homogeneous objects based on the signs of the purpose of these objects. So, when grouping homogeneous objects, an organization can be guided by clause 44 of Guidelines No. 91n, where, as an example, such groups as buildings, structures, vehicles, etc. are given. Provisions for the formation of groups of homogeneous objects should be prescribed in the accounting policy.

According to clauses 8 and 9 of PBU 1/2008, accounting methods, including methods for calculating depreciation on fixed assets, are subject to application from January 1 of the year following the year of approval of the relevant organizational and administrative document (order , orders, etc.).

Regardless of which depreciation method the organization has chosen, it must, during the reporting year, monthly accrue depreciation charges in the amount of 1/12 of the annual amount for each item of fixed assets (paragraph 19 of PBU 6/01). In this case, the annual amount is calculated according to a certain formula, depending on the method of depreciation. This rule also applies to fixed assets that are used by organizations seasonally due to the nature of production. (An exception is the write-off method in proportion to the volume of output, where the monthly depreciation rate is calculated using a given formula.)

If an object of fixed assets is accepted for accounting during the reporting year, then the annual amount of depreciation is the amount determined from the first day of the month following the month of acceptance of this object for accounting until the reporting date of the annual financial statements (clause 55 of the Guidelines No. 91n).

1. Linear depreciation method

Linear way is the main and most used. Annual depreciation amount is determined on the basis of the initial (replacement - in the event of a revaluation) cost of the fixed asset and the depreciation rate, which is calculated on the basis of the useful life (clause 19 PBU 6/01, clause 54 of Guidelines No. 91n).

1. On = 100% : Sleep,
2. Agod \u003d Ps x Na,
3. Ames = Agod: 12,

• Na - depreciation rate;
• Sleep - the useful life of the fixed asset.

The graphs below show the dynamics of the annual depreciation amount, residual value and depreciation fund (cumulative depreciation), provided that the fixed asset is depreciated on a straight-line basis.

Fig.1. Linear depreciation schedules: (1) annual depreciation; (2) residual value; (3) sinking fund

Example 1

LLC "Kantselaria" acquired a warehouse for finished products. The initial cost of the fixed asset amounted to 3,000,000 rubles. By the decision of the manager, the useful life of the facility was set at 25 years. In accordance with the Company's accounting policy for accounting purposes, depreciation is charged on all fixed assets on a straight-line basis.

Solution.

Calculation of depreciation charges:

1. Depreciation Rate(On): 4% (= 100% : 25 years);
2. Annual depreciation amount (Agod): 120,000 rubles. (= 3,000,000 rubles x 4%);
3. Monthly depreciation amount (Ames): 10,000 rubles. (= 120,000 rubles: 12 months).

End of example

2. Declining balance method

If the efficiency of the use of fixed assets decreases every year, then the organization has the right to apply for depreciation reducing balance method. However, it is worth considering how the application of this method will affect the amount of property tax and the cost of products (work performed, services provided).

Annual depreciation amount is determined on the basis of the residual value of the fixed asset and the depreciation rate, which is calculated on the basis of the useful life, as well as an acceleration factor of not more than 3 (clause 19 PBU 6/01). The specific value of the coefficient is set by the organization. The decision should be fixed in the accounting policy for accounting purposes.

According to the norm of clause 54 of the Guidelines No. 91n, the following acceleration factors can be applied:

Coefficient 2 - by small businesses;
- coefficient 3 (in accordance with the terms of the contract) - in relation to movable property, which is the object of financial leasing and related to the active part of fixed assets.

Here the question arises, is it possible to use accelerated depreciation in relation to any fixed assets depreciated using the reducing balance method, guided by clause 19 of PBU 6/01?

The courts note (Resolution of the Supreme Arbitration Court of the Russian Federation of 05.07.2011 No. 2346/11, Resolution of the FAS ZSO of 03.06.2014 No. A27-8854 / 2013) that the regulations PBU 6/01 and Guidelines No. 91n should be applied in conjunction . Therefore, organizations do not have the right to arbitrarily set the acceleration factor for any fixed assets and must take into account the conditions under which the right to apply accelerated depreciation occurs.

The procedure for calculating depreciation charges:

1. On = 100% : Sleep,
2. Agod \u003d Os x Na x Piece,
3. Ames = Agod. : 12,

• Agod is the annual depreciation amount,
• Ames - monthly depreciation amount,
• Os - the residual value of the fixed asset at the beginning of the reporting year;
• Na - depreciation rate;
• Sp is the useful life of the fixed asset;
• Chunk - acceleration factor.

Below is a graphical representation of the dynamics of the annual depreciation amount, residual value and depreciation fund (accumulated depreciation) in the case of fixed asset depreciation using the reducing balance method.

Fig.2. Schedules under the reducing balance method: (1) annual depreciation; (2) residual value; (3) sinking fund

Example 2

TD Karton JSC purchased an electric forklift. Its initial cost was 300,000 rubles. Useful life - 5 years. In accordance with the accounting policy of TD Karton JSC, for accounting purposes, this group of fixed assets is depreciated using the reducing balance method.

Solution.

Calculation of the depreciation rate:

1. Depreciation Rate (On): 20% (100% : 5 years).

The calculation of annual (Agod) and monthly (Ames) depreciation amounts is presented in the table below.

Year		Depreciation rate (taking into account the acceleration factor), %	Annual depreciation amount, rub. (group 2 x group 3)	Monthly depreciation amount, rub. (group 4: 12 months)	Residual value at the end of the year, rub. (group 2 - group 4)
1	2	3	4	5	6
1st	300 000	20	60 000	5 000	240 000
2nd	240 000	20	48 000	4 000	192 000
3rd	192 000	20	38 400	3 200	153 600
4th	153 600	20	30 720	2 560	122 880
5th	122 880	20	24 576	2 048	98 304

As can be seen from the calculation table, part of the value of the fixed asset (98,304 rubles or 32.77%) remained underdepreciated after the useful life expired. 201,696 rubles were transferred to expenses. or 67.23%. But clause 22 of PBU 6/01 stipulates that depreciation should be charged until the value of the fixed asset is fully repaid (or it is written off from accounting), and the regulatory documents do not say what to do with the under-depreciated value of the property.

In this situation, one should be guided by the norm of clause 7 of PBU 1/2008, which states: if on a specific issue, regulatory acts do not establish methods of accounting, then the organization itself develops appropriate methods when forming an accounting policy, based on PBU 1/2008, other provisions accounting and IFRS.

Therefore, when using the reducing balance method for depreciation, the organization determines the procedure for writing off the outstanding value of an item of fixed assets after the end of its useful life and fixes it in the accounting policy. There may be several options for this example. To demonstrate their implementation in practice, we will use the data of example 2.

Option 1. In the last month of the useful life of a fixed asset, depreciation is charged in an amount equal to the residual value of the asset at that date. In our case, depreciation for the last 5th year of the useful life of an item of fixed assets - an electric forklift will be charged in the following amounts:

1. monthly for 11 months:
. Calculation: 24 576 rub. : 12 months = 2,048 rubles.

2. in the last month:
. Calculation: 2 048 rub. + 98 304 rub. = 100 352 rubles.

Option 2. The residual value of property, plant and equipment at the beginning of the last year of its useful life is written off evenly over 12 months. In our case, the amount of monthly depreciation charges for the last 5th year of the useful life of an item of fixed assets - an electric forklift will be:

• RUB 122,880 : 12 months = 10,240 rubles.

End of example

3. The method of writing off the cost by the sum of the numbers of years of the useful life

When calculating depreciation by the sum of numbers of years of useful life the annual amount of depreciation is calculated based on the initial (replacement - in case of revaluation) cost and the ratio of the number of years until the end of the useful life (in the numerator) and the sum of the numbers of years of the useful life (in the denominator).

The procedure for calculating depreciation charges:

1. Agod \u003d Ps x (CHLspi / SCHLSpi),
2. Ames = Agod: 12,

• Agod - the annual amount of depreciation;
• Ames - monthly depreciation amount;
• PS - the initial (replacement) cost of the fixed asset;
• ChLspi - number of years of useful life;
• SCHLSpi - the sum of the numbers of years of useful life.

The graph clearly shows the dynamics of the annual depreciation amount, residual value and depreciation fund (accumulated depreciation) when writing off the cost of a fixed asset by the sum of numbers of years of useful life.

Fig.3. Schedules for the write-off method based on the sum of numbers of years of useful life: (1) annual depreciation; (2) residual value; (3) sinking fund

Example 3

LLC "StroyDor" purchased a stump. The initial cost of the car was 600,000 rubles. The manager's decision set the useful life of 5 years. The accounting policy of the organization for accounting purposes establishes that the write-off of the value of fixed assets of this group is carried out by the method according to the sum of the numbers of years of the useful life.

Solution.

1. The sum of the numbers of years of useful life (SCHLSpi) is equal to 15 (= 1+2+3+4+5).

The calculation of depreciation charges (annual and monthly amounts) is presented in the table below.

Year		Residual value at the beginning of the year, rub.	annual ratio	Annual depreciation amount, rub. (group 2 x group 4)	Monthly depreciation amount, rub. (group 5: 12 months)	Residual value at the end of the year, rub. (group 3 - group 5)
1	2	3	4	5	6	7
1st	600 000	600 000	5/15	200 000	16 666,67	400 000
2nd	600 000	400 000	4/15	160 000	13 333,33	240 000
3rd	600 000	240 000	3/15	120 000	10 000	120 000
4th	600 000	120 000	2/15	80 000	6 666,67	40 000
5th	600 000	40 000	1/15	40 000	3 333,33	0

End of example

4. The method of writing off the cost in proportion to the volume of output

Write-off method in proportion to the volume of products (works) It is used quite rarely and mainly in cases where the acquired fixed asset is designed to perform a certain, limited amount of work over the entire useful life of the object.

This method is based not on the useful life, but on the volume of products (works) that is supposed to be released (performed) through the use of the fixed asset.

The depreciation amount is calculated monthly as the product of the actual volume of output (work performed) in the reporting period (this month) in physical terms and the ratio of the initial cost of the fixed asset and the estimated volume of output (work performed) for the entire period of use of the facility.

The procedure for calculating depreciation charges:

1. Ames \u003d OVf x (Ps / OVp),

• Ames - monthly depreciation amount;
• PS - the initial cost of the fixed asset;
• OVf - the actual volume of output (performance of work) in the reporting month;
• OVp - the estimated volume of output (performance of work) for the entire period of use of the fixed asset.

Example 4

The Metiz LLC company purchased a machine for the production of hardware for 600,000 rubles. The passport for this machine indicates that it is designed for the production of 300,000 parts. In accordance with the accounting policy of the Company, for the purposes of accounting, depreciation on this equipment should be charged in proportion to the volume of production. The use of an object for production outside the established volume leads to a decrease in the quality of the products and the impossibility of its use for its intended purpose.

The organization began to use the machine and released:

• 1st month -- 5,000 parts;
• 2nd month -- 4,000 parts;
• 3rd month -- 6,000 parts;
• 4th month -- 5,000 parts;
• 5th month -- 3,000 parts;
• etc.

Solution.

The table shows the calculation of depreciation for the machine.

Month	Initial cost, rub.	Actual (monthly) volume of output, number.	Estimated volume of output, number.	Monthly depreciation amount, rub. (group 3 x group 2: group 4)	Residual value at the end of the month, rub. (group 2 - group 5)
1	2	3	4	5	6
1st	600 000	5 000	300 000	10 000	590 000
2nd	600 000	4 000	300 000	8 000	582 000
3rd	600 000	6 000	300 000	12 000	570 000
4th	600 000	5 000	300 000	10 000	560 000
5th	600 000	3 000	300 000	6 000	554 000
...	...	...	...	...	...

The organization will depreciate the machine until its cost is paid off.

End of example

On the Uniform Depreciation Rates

On the balance sheet of some organizations, fixed assets put into operation before 01/01/1998 may still be listed. What is the reason for this date?

The fact is that from January 1, 1998, a new Accounting Regulation “Accounting for Fixed Assets” PBU 6/97 (approved by Order of the Ministry of Finance of Russia dated September 03, 1997 No. 65n) came into force. This document established 4 new depreciation methods that should be applied to newly commissioned fixed assets (These methods are described above and are currently used in accordance with clause 18 of PBU 6/01).

The same assets that began to be used before the end of 1997 and earlier continue to be depreciated according to the old procedure during the standard (or actual) life of their service in accordance with the Uniform Depreciation Rates for the full restoration of fixed assets of the national economy (approved by the Decree of the Council of Ministers of the USSR dated October 22, 1990, No. 1072).

Which depreciation method to choose

Fixed assets wear out and are not updated at the same time. This is a gradual process. But some objects will be depreciated faster, some slower - it depends on the depreciation policy of the enterprise, one of the main tasks of which is to select the best methods for calculating depreciation for both accounting and tax accounting purposes. At the same time, what should be guided in solving the problem?

For example, in Western countries, organizations, when choosing one or another method of depreciation, are guided by the principle of matching income and costs. The meaning is as follows.

If, as a result of using an item of fixed assets throughout the JFS, the company receives a uniform income, then preference is given to the linear method.

If the income from the operation of the property is greater at the beginning of the useful life, and closer to its end, repair costs increase, then it is better to use accelerated depreciation methods (the reducing balance method, the method of writing off the cost by the sum of the numbers of years of the useful life). When depreciation is calculated by these methods, most of the value of fixed assets is transferred to the cost of products (works, services) in the first years of their operation.

When the income of the organization depends on the actual output, it is more expedient to choose the method of writing off the cost in proportion to the volume of output. This method is the most accurate in terms of matching income and expenses. If the volume of output increases, then the organization's expenses for depreciation of property increase. When production volumes fall, the amount of depreciation decreases accordingly. When the equipment is idle, depreciation does not need to be charged at all. A significant disadvantage of this method is its complexity.

Russian practice shows that the majority of domestic organizations in their choice are aimed at convergence of accounting and tax accounting, therefore, usually all fixed assets are depreciated in a linear way.

Accounting for accrued depreciation

To summarize information on accrued depreciation, the passive “Depreciation of fixed assets” is used. In the credit of account 02, in correspondence with the accounts of production costs (sales costs), the amount of accrued depreciation charges is reflected. In this case, the following posting is made in the accounting:

Debit 20 (23, 25, 44) - Credit 02
- reflects depreciation on fixed assets that are used in the production of products, in the performance of work and the provision of services.

If an organization (not a construction company) makes capital investments (construction, modernization, reconstruction) using fixed assets, then it will make the following entry in accounting:

Debit 08.3 - Credit 02
- reflects depreciation on fixed assets that are involved in capital works.

If the fixed asset is used in service industries and farms, then the accrued depreciation is reflected as follows:

Debit 29 - Credit 02
- reflects depreciation on fixed assets employed in service industries and farms.

Accrued depreciation on fixed assets that are used for management needs (i.e. not related to the main production process) is charged to account 26:

Debit 26 - Credit 02
- reflects depreciation on fixed assets that are used for management purposes.

Analytical accounting on account 02 is carried out on inventory items.

Example 5

In December, Fuel Systems LLC acquired a computer for an employee of the IT department. Its initial cost was 53,100 rubles, including VAT (18%) - 8,100 rubles. In the same month, the facility was put into operation as a fixed asset. Based on the accounting policy of the Company for accounting purposes, the useful life of the computer was set in accordance with the Classification of fixed assets for a duration of 2.5 years (2nd depreciation group); straight-line depreciation method.

Solution.

The accountant of Fuel Systems LLC will reflect the receipt of the computer with the following postings.

No. p / p	Contents of operation	Debit	Credit	Amount, rub.
December
1	Reflected the cost of the purchased computer (excluding VAT)	08-4	60	45 000
2	The amount of "input" VAT on the received object was taken into account	19	60	8 100
3	The object was accepted for accounting as a fixed asset at the initial cost and put into operation	01	08-4	45 000
4	The amount of "input" VAT on the received object was presented for deduction	68	19	8 100

In accounting, the organization will begin to depreciate the object from January (clause 21 PBU 6/01). Calculation of depreciation on the computer:

1. Na \u003d 100%: Sleep \u003d 100%: 2.5 g. \u003d 40%,
2. Agod \u003d Ps x Na \u003d 45,000 rubles. x 40% = 18,000 rubles,
3. Ames = Agod: 12 months. = 18,000 rubles. : 12 months = 1,500 rubles.

Straight line depreciation method means the write-off of the value of the fixed asset in the same proportional parts throughout the entire period of its use.

Note that depreciation is a gradual transfer of the costs incurred for the purchase or construction of an item of fixed assets to the cost of finished products, goods, works or services. In other words, with its help, the money that was spent on the construction or purchase of property is compensated.

Depreciation deductions are made during the time of the actual operation of the property, starting with the statement of the fixed asset object on the balance sheet of the company in connection with the commissioning of this object and ending with the deregistration of the property.

Depreciation calculation methods

There are four methods for calculating depreciation. One of these methods is linear, the other methods are non-linear methods. Note that due to its ease of use, the linear method is the most widely used method in practice.

Advantages and disadvantages of the linear method

The main advantages of the straight-line depreciation method:

Ease of calculation. The calculation of the amount of deductions must be made only once at the beginning of the operation of the property. The amount received will be the same for the entire period of operation.

Accurate write-off of the value of property. Depreciation deductions occur for each specific object (unlike non-linear methods, where depreciation is charged on the residual value of all objects of the depreciation group).

Equal transfer of costs to prime cost. With non-linear methods, depreciation is greater in the initial period than in the subsequent one (write-off occurs in descending order).

The advantage is that the legislation provides for the possibility of using this method both in accounting and in taxation, which makes it possible to avoid the occurrence of differences according to PBU 18/02.

The linear method is convenient to use in cases where it is planned that the object will bring the same profit during the entire period of its use.

The main disadvantages of the linear method:

The method is inappropriate to apply to equipment subject to rapid obsolescence, since the proportional write-off of its cost does not provide the proper concentration of resources needed to replace it. Production equipment is characterized by a decrease in productivity with an increase in the number of years of operation. As a result, it will require additional costs for maintenance and repair, due to breakdowns and failure. Meanwhile, depreciation will be written off evenly, in the same amounts as at the beginning of operation, since the linear method does not provide otherwise. The cumulative amount of property tax over the entire life of the property, to which the straight-line method is applied, will be higher than with non-linear methods. For enterprises planning to quickly update production assets, it will be more convenient to use non-linear methods.

Linear depreciation method in accounting

Any company has the right to independently choose the method of writing off depreciation. According to the current legislation, fixed assets are divided into ten depreciation groups depending on the time period of their operation.

At the same time, the linear depreciation method must be applied to buildings, structures and transmission devices belonging to three groups, namely:

Group VIII - objects with a service life of 20-25 years;

Group IX - objects with a service life of 25-30 years;

X group - objects with a service life of more than 30 years.

For the rest of the objects, you can apply any method of depreciation at the choice of the organization, which must be recorded in the order on accounting policy.

Note that the straight-line depreciation method can be applied both to new property and to objects that were previously in use (operation).

Linear depreciation method in tax accounting

According to Art. 259 of the Tax Code for the purposes of tax accounting, taxpayers can use one of the proposed methods when writing off depreciation - linear or non-linear.

If a straight-line depreciation method is used, the amounts of deductions are determined monthly and for each object separately (clause 2, article 259).

The methodology for calculating depreciation amounts must be fixed in the working accounting policy of the company. In this case, you need to remember that for property from 8-10 gr. (structures, buildings, intangible assets, transmission devices) it is allowed to choose only the straight-line depreciation method. Note that the methodology for calculating depreciation in tax accounting established by the organization can be changed, but only from the beginning of the next tax year. At the same time, it is possible to change the non-linear method to the linear depreciation method once every 5 years (clause 1, article 259).

How to calculate the depreciation of fixed assets using the straight-line method

To determine the amount of monthly depreciation deductions in a linear way, it is necessary to have data on the initial cost of the object, to establish and calculate the depreciation rate.

1. The initial cost of the object

The initial cost of an object is calculated by adding up all the costs of its acquisition or construction.

2. Useful life (operating period)

The useful life (operating period) is established by studying the list (classification) of fixed assets, which are divided into.

If the object is not listed, then the term of its operation is assigned by the organization depending on:

predicted time of use;

expected physical wear;

expected operating conditions.

3. Depreciation rate formula

The annual depreciation rate is calculated using the formula:

K \u003d (1: n) * 100%,

where K is the annual depreciation rate;

n is the service life in years.

If you need to find out the monthly depreciation rate, then the result is divided by 12 (the number of months in a year).

4. The formula for calculating depreciation using the straight-line method is as follows:

A \u003d PS * K / 12,

where A is the amount of monthly depreciation;

PS - the primary cost of the property;

K - depreciation rate calculated according to the formula in the 3rd paragraph.

Based on these formulas, it becomes clear that the main difference of this method is the uniform transfer of the value of property to the costs of the company.

Thus, it is advisable to use the straight-line depreciation method if economic activity is stable, brings a uniform profit and does not require a quick write-off of fixed assets.

Linear calculation is not suitable for calculating depreciation for quickly wearing out objects, with high intensity of production processes, as well as with premature obsolescence of property.

If new productions are being developed, it is recommended to slow down the depreciation write-off; and in cases where the organization does not lack cash and can timely renew obsolete assets, accelerated depreciation with the subsequent replacement of decommissioned equipment, machines, tools, etc. will be optimal.

Example. Straight line depreciation method

The organization purchased passenger vehicles for 400,000 rubles. excluding VAT.

According to the rules of the Classification, the machine is included in 3 gr.

The useful life is set at 48 months.

To calculate depreciation monthly/annual amounts, you must determine the annual depreciation rate and then the amount of depreciation.

Annual depreciation rate = 1/4 = 25%;

monthly depreciation rate using the straight-line method, expressed as a percentage = 1/48 = 2.083%,.

Monthly depreciation = 400,000 rubles. x 2.083% \u003d 8332 rubles.

Annual depreciation = 400,000 rubles. x 25% = 100,000 rubles.

If the initial cost of fixed assets and the useful life in tax accounting are set to be similar, the organization will recognize the monthly expense in the same amount when calculating the income tax base.

Linear depreciation postings

When calculating depreciation, standard postings should be made monthly, depending on where the fixed asset or intangible asset is used. The accounts used depend not only on the type of depreciable property (for loan 02 - for fixed assets, and 05 - intangible assets), but also on the type of its use. For example, depreciation of production facilities is usually reflected in the debit of account 20, and trading organizations usually accrue depreciation in the debit of account 44. The attribution of depreciation to expenses in accounting is reflected by the following entries:

Debit of the account Credit of the account - the depreciation of the object for the main production is reflected.

Debit account Credit account - reflects the depreciation of the facility for auxiliary production.

Debit of the account Credit of the account - write-off of depreciation of the object of general production purpose is reflected.

Debit of the account Credit of the account - write-off of depreciation of the object of general economic purpose is reflected.

Debit of the account Credit of the account - write-off of depreciation of the object of trading companies is reflected.

Debit of the account Credit of the account - write-off of depreciation on the object received in rent is reflected.

Account debit ( , , , ) Account credit - write-off of depreciation on intangible assets is reflected.

Depreciation procedure

With a uniform depreciation calculation, they are guided by the general rules for the product of depreciation deductions, namely:

depreciation should be charged from the 1st day of the month following the month of putting the property into operation;

it is necessary to make depreciation deductions on a monthly basis and take into account these expenses in the period in which they are made;

the grounds for suspension of depreciation deductions are the conservation of the object for a period of 3 months or its long-term repair (more than one year). At the same time, depreciation deductions begin again immediately after the return of this property to operation;

depreciation deductions are terminated from the 1st day of the month following the month when the property is written off the balance sheet.

Depreciation of used property

Often organizations acquire fixed assets that were in operation. The straight-line depreciation mechanism for such facilities will be the same as for new property. The only difference for the fixed assets that were in operation is the special calculation of the useful life. In order to determine it, you need to subtract the number of years (months) of its actual use from the service life established by the previous owner.