3 depreciation group of fixed assets. Useful lives of the organization's property, plant and equipment. How can we calculate depreciation

It is impossible to imagine the production process without fixed assets (PF). Providing the creation of a product, they wear out, that is, they are amortized, contributing a part of their price to the cost of the goods produced. These amounts, calculated in equal monthly installments, are combined under the term "depreciation", and the rate of deductions established by the state has been defined as “depreciation rate”.

Amortization rate - the value calculated as a percentage of the price of the fixed asset used in the enterprise. The cost of any product produced by the firm always includes a share of the depreciation of fixed assets. How to determine the depreciation rate and make the necessary calculations, we learn from this article.

Depreciation rate of fixed assets: concept and structure

RUB 300,000 / 20 years \u003d 15,000 rubles.

The percentage rate of depreciation will be:

RUB 15,000 / RUB 300,000 × 100% \u003d 5%.

The depreciation rate is set depending on the methodology for calculating depreciation adopted in the company. There are four ways in accounting:

• linear, when deductions are made in equal shares throughout full term operation of the facility (as in the example presented);
• diminishing balance method, in which deductions are calculated by the ratio of the depreciation rate to its residual (and not original) value for each reporting year... Continuing with the example, we calculate the amount of depreciation for the next year. If in the 1st year of operation 5% of 300,000 rubles amounted to 15,000 rubles, then in the 2nd calculation it will be as follows: 5% of 285,000 rubles. (300,000 - 15,000), i.e. 14,250 rubles. In this case, the depreciation rate has not changed, and the amount of depreciation has decreased. When using accelerated depreciation, its annual rate can be calculated using the formula % \u003d K / SPI, where K - the multiplying coefficient adopted by the company. It cannot be higher than 3;
• method of writing off the value of the aggregate SPI. With this method, the calculation does not imply a depreciation rate. However, understanding by it the share of the value of the fixed asset, recognized by the annual depreciation rate, the calculation formula may look like this: N \u003d CHL / ∑CHL,where CHL is the number of years remaining until the end of the SPI of the asset object, and ∑CL is the sum of the numbers of years of the SPI. In our example, the calculation will be like this:
  • -in the 1st year% \u003d 20 years / (1 + 2 + 3 + 4 + 5 + 6 + 7 + 8 + 9 + 10 + 11 + 12 + 13 + 14 + 15 + 16 + 17 + 18 + 19 + 20) \u003d 9.5%.
  • Depreciation rate (HA) \u003d 9.5% x 300,000 rubles. \u003d 28,500 rubles;
  • - in the 2nd year% \u003d 19 years / 210 \u003d 9%
  • HA \u003d 9% x 30,000 \u003d 27,000 rubles. etc.;
  • With this method, the depreciation rate will decrease, as will the amount of depreciation.
• method of writing off the cost in proportion to the number of products sold. With this method, the annual rate is not calculated, since the amount of wear is calculated from the physical indicator of the volume of production for the billing period.

When calculating depreciation rates for tax purposes, only two methods will be used - linear and non-linear. Linear is the most popular and used in 70% of operating companies. It is considered simple, concise, and accurate.

Average depreciation rate

The calculation of the average annual rate is an important point in planning the amount of depreciation, since this indicator affects the final financial result. The initial parameters that are required for calculating the average rate of depreciation are:

• The cost of fixed assets at the beginning of the period;
• Annual and prospective payments for the commissioning of the processing plant;
• Information about the planned disposal of the property.

The average annual depreciation rate for the reporting period is determined by the formula:

• H a \u003d ∑A o / OF cf,
  • where H and - depreciation rate in%;
  • ∑А о - the amount of depreciation of fixed assets calculated in the reporting period, in rubles;
  • OF cf - the average annual cost of fixed assets in rubles.

To determine the useful life, you will need a Classifier of fixed assets by depreciation groups in 2018. It was approved by Decree of the Government of the Russian Federation No. 1.

A total of 10 depreciation groups of fixed assets in 2018. For convenience, we have presented them in the table below.

Depreciation groups of fixed assets 2018: table according to OKOF:

The first column of the Classifier contains OKOF codes. You will find the code of your object in the OK 013-2014 classifier, approved by the order of Rosstandart No. 2018-st.

Find the property code in the left hand column of the Classification. Determine the depreciation group in which the fixed asset fell. Set the useful life according to this group.

For example, your object was included in the third depreciation group of fixed assets in 2018. Useful life over 3 years up to 5 years inclusive. You have the right to set any period that falls within this interval, say 3 years 2 months or 38 months. Write down the deadline in the order of the head.

In accounting, you have the right to set the useful life yourself. But it is also more convenient to use the Classifier of fixed assets by depreciation groups in 2018.

The cost of fixed assets must be written off in accounting and tax accounting when general regime through depreciation.

Depreciation should be charged over the asset's useful life, starting:

From the first day of the month following the month in which the object is accepted for accounting (clause 21 PBU 6/01) - in accounting;
from the first day of the month following the month of commissioning of the fixed asset (clause 4 of article 259 of the Tax Code of the Russian Federation) - in tax accounting.

The company ceases to charge depreciation in the month following the full redemption of the asset or disposal of the asset.

In tax accounting, fixed assets include depreciable property that meets three conditions (clause 1 of article 256 of the Tax Code of the Russian Federation):

It is used by the organization in activities aimed at generating income, but is not consumed as raw materials and materials and is not sold as goods;
its initial cost is more than 100,000 rubles;
its useful life is over 12 months.

In accounting, fixed assets include property that is used in activities aimed at generating income, with a useful life of more than 12 months and an initial value greater than the limit. The organization sets the cost limit independently, but it cannot be more than 40,000 rubles. (Clause 5 PBU 6/01).

The company determines the depreciation method independently. In tax accounting for income tax, she can choose one of two methods (clause 1 of article 259 of the Tax Code of the Russian Federation):

Linear;
nonlinear.

In accounting, depreciation can be charged in one of four ways (clause 18 PBU 6/01):

Linear;
diminishing balance method;
method of writing off the value by the sum of the number of years of useful life;
method of writing off the cost in proportion to the volume of products (works).

The amount of monthly depreciation with the straight-line method should be calculated using the following formula: Amount of monthly depreciation \u003d Initial cost of fixed assets: Useful life of the object in months

Example:

The organization purchased an induction melting furnace for 800,000 rubles. You need to set the useful life and calculate the amount of monthly depreciation. The organization uses the straight-line method in tax and accounting.

The accountant determined the OKOF code of the induction melting furnace - 330.28.21.13.117. According to the Classifier, he found out that the equipment belongs to the third depreciation group of fixed assets in 2018. Useful life over three years up to and including five years.

The accountant set the term of 3 years 4 months or 40 months and approved the term by order of the director. The amount of monthly depreciation on a straight-line basis will be 20,000 rubles. (800,000 rubles: 40 months).

It is convenient to choose the same linear method in both accounting and tax accounting. In this case, the monthly depreciation amount in the two types of accounting will be the same.

Classifier of depreciation groups 2018

In the current classifier, the coding of fixed assets had 9-digit values \u200b\u200bof the form XX XXXXXXX. In the new OKOF, from 2018, it will be a digital designation of the XXX.XX.XX.XX.XXX format. This innovation has significantly changed the very structure of the classifier.

Some positions of the old classifier were actually removed, and in the new OKOF they were replaced by generalized names. For example, instead of unique types of various software written in separate lines in OKOF (operating systems and means for their extension, database management software, service programs, application programs for design, etc., more than a dozen software titles in total), such an object will appear, as "Information resources in in electronic format others. " At the same time, there are many objects in OKOF-2018 that, in principle, had no analogues in the previous edition, including due to the actual absence of such equipment in the 90s of the last century.

Among the changes in OKOF from 2018, one can also note the new location of individual fixed assets relative to a particular depreciation group. In fact, this means the introduction of other useful lives of individual fixed assets, and therefore a change in the period during which the initial cost of such property has traditionally been written off in tax accounting until now.

At the same time, it should be noted that the new OKOF directory from 2018 will apply only to those fixed assets that the company will put into operation from January 1, 2018. Simply put, it will not be necessary to redefine the depreciation group of an asset acquired earlier, even if, according to OKOF-2018 with a breakdown and a group, the useful life of such an object would have to change.

It will be necessary to take into account depreciation on "old" fixed assets in the same order, that is, without changing the originally determined period for writing off expenses.

For the property with which the companies will work after the new year, special tools have been developed that will allow relatively painless transition to the new OKOF from 2018. These are the so-called forward and reverse transition keys between the revision of the All-Russian Classifier of Fixed Assets of the Sample and OKOF-2018. And you get depreciation groups with a breakdown from this document for both editions at once.

They are presented in Rosstandart Order No. 458. The document suggests comparative table, in which specific objects of funds are compared. Using this table, you can relatively easily select a new encoding for a particular object. By the way, if the OKOF code was still registered in the fixed asset accounting card, then it should be updated. However, in the standard form OS-6, the indication of such a code was not required. Accordingly, if the company did not use the OKOF coding when drawing up the inventory card, then enter into it new code not required.

Computer amortization group in 2018

Indeed, the innovations are quite significant: not only the configuration of the codes has changed (now they are written in the format ***. **. **. **. ***.), But also the structure of the Classifier. With the introduction of new technologies, it took into account objects that did not exist during the approval period of the previous document, as well as deleted, merged or separated some items. For example, one generalizing object "Information resources in electronic form" now includes several types of software. For some property objects, changes in the OKOF code also entailed changes in the useful life, for others, the changes affected only the code, without affecting the period of effective use. Let's figure out which depreciation group the computer belongs to in accordance with the OS Classification, adopted by Resolution No. 640.

In the previous edition of OKOF, the OKOF code for a personal computer was defined by the numbers 14 3020000 and united the types of property in the second depreciation group “Electronic computing technology, incl. PCs and printing devices for them ".

OKOF code 330.28.23.23 defines a generalizing category in the second depreciation group "Other office machines", which includes a personal computer along with other office equipment.

Thus, with the change of the OKOF code for the "computer" object, the depreciation group has not changed (the second), the useful life has also remained unchanged and today, as before, is over 2 to 3 years inclusive.

So, having figured out which OKOF group the computer belongs to, you can understand that other similar office equipment belongs to the second depreciation group and is united by the OKOF code 330.28.23.23.

Note that a computer is a complex of structurally connected objects, ready for work. Therefore, a laptop (depreciation group 2), as well as a stationary computer, capable of immediately after acquiring the production process and starting to generate income for the company, is subject to the same useful life from 2 to 3 years when registered.

A ready-to-use complex is also a monoblock (depreciation group is also the second), which is considered as a computer combined with a monitor in a single case and does not require additional equipment. But the situation is somewhat different with such an object as a monitor.

The current legislation provides a clear definition of property recognized as depreciable. Indispensable conditions for calculating depreciation are the fact that the object is owned by the company, as well as its participation in activities that generate economic income. The monitor, considered as a separate item, cannot meet this condition, since it is not able to bring profit to the enterprise. And only as a part of a complex, combined with a processor, keyboard and having common control, it can be recognized as an inventory object. Recall that each position in such a set of objects cannot function independently.

Based on the presented arguments, we can state the following: a separate monitor should not be included in the company's fixed assets. It should be attributed to the accounts of materials or goods, if its further implementation is expected. If the monitor acts as a part of a single operating complex, then such a set of equipment is an object of the "computer" OS. Which depreciation group can be used for this object is already known - the second. In accordance with the new Classification, it is assigned the OKOF code - 330.28.23.23, and the useful life is from 2 to 3 years inclusive.

Depreciation group of cars in 2018

Accountants use the Classification of fixed assets included in depreciation groups, approved. Decree of the Government of the Russian Federation No. 1 (hereinafter referred to as the Classification) to determine to which depreciation group a passenger car belongs. A new version of this document is in force, taking into account the changes introduced by the Decree of the Government of the Russian Federation No. 640. The new version indicates the new OKOF codes, which are applied (All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008)).

To find out which depreciation group a passenger car belongs to, let's look at the Classification. Passenger cars belong to three depreciation groups. Which group a car belongs to depends on its type. For convenience, we have compiled a table - select the type of car and immediately determine which group the car belongs to. And then see how to set the useful life.

Most passenger cars belong to the third group. Consequently, their useful life is over three years to five years inclusive, that is, from 37 to 60 months inclusive.

If, before the change of classification, your car belonged to a different group and you put it into operation before 2017, then you do not need to change the group and useful life.

We found out which depreciation group the passenger car belongs to. Moving on to the trucks.

Trucks are classified in the following depreciation groups:

Now let's see how vehicle depreciation is calculated. To make a calculation, the first step is to determine the useful life of the asset. To do this, use tables with depreciation groups.

The amortization period is the useful life, i.e. the length of time the machine benefits the company. It is during this period that you will be depreciating. Determine the term on the date of commissioning.

To confirm the date of commissioning of the fixed asset, draw up such an act. In particular, this is necessary for the timely calculation of property tax, deduction of VAT from the purchase price of the object, and the start of depreciation. And also to confirm the initial cost, useful life, depreciation group, etc., which are established for the object.

Taxpayers have the right to apply special coefficients to the main depreciation rate - increasing or decreasing (Article 259.3 of the Tax Code of the Russian Federation).

Furniture depreciation group in 2018

To find out which depreciation group office furniture belongs to, you need to refer to the Classification of fixed assets included in depreciation groups (Government Decree No. 1). Indeed, it is on the basis of this Classification that fixed assets are distributed according to depreciation groups (clause 1 of article 258 of the Tax Code of the Russian Federation). However, office furniture is not mentioned in the Tax Classification itself. The Tax Code of the Russian Federation establishes that if any types of fixed assets are not indicated in the depreciation groups, their useful life is established by the organization, taking into account the technical conditions or recommendations of the manufacturers (clause 6 of Art. 258 of the Tax Code of the Russian Federation). Please note that before the Classification was brought in line with the new OKOF, office furniture belonged to the 4th depreciation group, for which the useful life was over 5 years to 7 years inclusive. If the organization does not have any other information about the service life of office furniture, it can refer it to the 4th depreciation group.

In accounting, the useful life of office furniture is set by the organization independently (clause 20 PBU 6/01). For this, in particular, the expected periods of use and physical wear and tear are taken into account. To bring the data of accounting and tax accounting the organization can set the useful life of office furniture in accounting similar to the "tax" period, justifying this by the fact that this is the expected period of office furniture use.

Equipment depreciation group in 2018

Note that tax legislation does not establish the unconditional application of the maximum useful life for the purposes of calculating depreciation.

So, according to the rules of paragraph 3 of Article 258 of the Tax Code of the Russian Federation, the taxpayer classifies fixed assets into one of ten depreciation groups.

At the same time, the OS Classification provides for the useful life of objects in the range of minimum and maximum values.

Thus, the Tax Code of the Russian Federation does not oblige the company to establish exactly the maximum permissible useful life of an asset.

Not all types of fixed asset objects can be found in the Asset Classifications.

In this case, you should look at the asset code in OKOF and determine the depreciation group according to this code.

If the object is not specified in the OKOF, then to establish the useful life, you should use its technical documentation or the recommendations of the manufacturers (clause 6 of article 258 of the Tax Code of the Russian Federation).

In the absence of such information, to resolve the issue of determining the useful life of a fixed asset, you should contact the Ministry of Economic Development of Russia.

If a used asset was purchased, then the depreciation rate for this property for the purpose of applying the straight-line depreciation method is determined taking into account the useful life established in the usual manner, minus the number of years (months) of its operation by the previous owners.

When using the non-linear method, the depreciation rate does not depend on the specific useful life of the asset, but on the depreciation group to which it belongs.

In this case, the acquired fixed assets that were in use are included in the composition of the depreciation group (subgroup) in which they were included from the previous owner.

If the period of actual use of the OS by the previous owner turns out to be equal to the period determined in accordance with the Classification, or exceeds this period, then the company has the right to independently establish the useful life, taking into account safety requirements and other factors (clause 7 of article 258 of the Tax Code of the Russian Federation) ...

Thus, the norms of the Tax Code of the Russian Federation provide organizations with the right to independently decide which procedure for determining the useful life of used fixed assets should be applied.

Along with this, the organization must document the depreciation group to which the previous owner attributed the property.

These can be acts of acceptance and transfer of fixed assets drawn up according to the forms independently developed by the transferring party or according to the unified forms N OS-1 or N OS-1a, tax accounting documents of the transferring party or any other documents confirming the useful life of this property and, respectively, the depreciation group (subgroup).

By general rule The useful life is revised when there was an improvement in the originally established standard indicators of the object according to the results (clause 1 of article 258 of the Tax Code of the Russian Federation; clause 20 of PBU 6/01):

Completions;
additional equipment;
reconstruction;
modernization.

At the same time, for the purposes of tax accounting, an increase in the useful life can be made only within the time limits established for the depreciation group in which the asset was included earlier.

Note that the rule that the specified Classification of fixed assets can be used for accounting purposes from 01.01.2018 has been declared invalid.

Therefore, in accounting, when establishing the useful life, the rules established by regulatory enactments on accounting should be applied.

So if the organization independently sets the useful life of fixed assets, guided by the provisions of paragraph 20 of PBU 6/01, then in this case the useful life of fixed assets is determined based on:

The expected life of the facility in accordance with its expected performance or capacity;
expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system, etc .;
regulatory and other restrictions on the use of the facility (for example, the lease term).

The established useful life of fixed assets should be recorded in the OS inventory card (form No. OS-6).

When one of these methods is applied, the depreciation amount is determined for tax purposes on a monthly basis, in accordance with the depreciation rate, based on the useful life of the item. Moreover, depreciation is charged separately for each depreciable property.

The taxpayer is obliged to apply the straight-line depreciation method to buildings, structures and transmission devices that are included in the eighth to tenth depreciation groups, regardless of the period of their commissioning. The taxpayer can apply any of these methods to the rest of the fixed assets. In this case, the method chosen by the organization cannot be changed during the entire period of depreciation for this depreciable property.

Let's take a closer look at each of the depreciation methods:

With the straight-line method, the amount of depreciation in relation to an item of depreciable property is determined based on the initial cost or current (replacement) value (in case of revaluation) of the item of fixed assets and the depreciation rate calculated based on the useful life of this item.

An item of fixed assets was purchased, worth 150,000 rubles. The useful life of this object, according to the Classification of Fixed Assets, is 5 years.

In this case, the annual depreciation rate will be 20% (100% / 5 years).

The annual amount of depreciation charges will be 30,000 rubles (150,000 rubles x 20%).

End of the example.

With the non-linear method, depreciation is charged on the residual value of the fixed asset. The procedure for calculating depreciation changes after the residual value of the fixed asset is 20% of its original cost. In this case, the residual value of the depreciable property for the purpose of calculating depreciation is fixed as the base cost, for further determination of depreciation charges. Therefore, to determine the monthly amount of deductions, the base cost is divided by the number of months remaining until the end of the life of the asset.

The depreciation method chosen by the organization in relation to an object of depreciable property on the basis of paragraph 3 of Article 259 of the Tax Code of the Russian Federation cannot be changed during the entire period of depreciation for this object.

Straight-line depreciation method

In accordance with paragraph 4 of Article 259 of the Tax Code of the Russian Federation, the straight-line method is a straight-line write-off of the cost of the depreciable property during its useful life, established by the organization when the object was accepted for accounting.

When applying the straight-line method, the amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its original (replacement) cost and the depreciation rate determined for this object.

When applying the linear method, the depreciation rate for each object of the depreciable property is determined by the formula:

K \u003d (1 / n) x 100%,
where K is the depreciation rate as a percentage of the original (replacement) value of the depreciable property;

The organization put into operation an item of fixed assets purchased in the same month for 60,000 rubles (excluding VAT). The acquired item of fixed assets belongs to the fourth depreciation group and the organization has established a useful life equal to 6 years (72 months). The asset is used by the organization.

The monthly depreciation rate will be (1: 72 months) x 100% \u003d 1.39%.

The amount of monthly depreciation deductions will be 834 rubles (60,000 rubles x 1.39%). Therefore, for the purpose of calculation, the amount of depreciation for this fixed asset in the amount of 834 rubles will be included in the composition of expenses related to production and sale.

Non-linear depreciation method

Clause 5 of Article 259 of the Tax Code of the Russian Federation determines that when the nonlinear method is applied, the amount of depreciation calculated for one month in relation to the depreciable property is determined as the product of the residual value of the depreciable property and the depreciation rate determined for this object.

When applying the non-linear method, the depreciation rate of the depreciable property is determined by the formula:

K \u003d (2 / n) x 100%,
where K is the depreciation rate as a percentage of the residual value applied to this depreciable property;
n is the useful life of this depreciable property, expressed in months.

At the same time, from the month following the month in which the residual value of an object of depreciable property reaches 20 percent of the original (replacement) value of this object, depreciation on it is calculated in the following order:

1) the residual value of the depreciable property for the purpose of calculating depreciation is fixed as its base value for further calculations;
2) the amount of depreciation charged for one month in relation to a given object of depreciable property is determined by dividing the base cost of this object by the number of months remaining before the expiration of the useful life of this object.

In January, the organization put into operation a fixed asset worth 20,000 rubles (excluding VAT). This item of fixed assets belongs to the second depreciation group, the organization has established a useful life equal to 2.5 years (30 months).

The monthly depreciation rate for this item of fixed assets, calculated based on the useful life of the item, will be 6.67% (2/30 months) x 100%.

In December, the residual value of the fixed asset will be 20% of its original cost (20,000 rubles x 20% \u003d 4,000 rubles). 23 months have passed since the depreciation was calculated in this example. The remaining useful life of the object is 7 months.

The cost of the property, plant and equipment was 4,086.37 rubles.

The monthly amount of depreciation deductions until the end of the object's life will be 583.76 rubles.

Using multiplying factors

In relation to fixed assets, taxpayers can apply special increasing and decreasing coefficients provided for by the Tax Code of the Russian Federation to the basic rate of depreciation.

In accordance with paragraph 7 of Article 259 of the Tax Code of the Russian Federation, increasing coefficients are provided for:

Depreciable fixed assets used to work in an aggressive environment and (or) extended shifts. In this case, the taxpayer has the right to apply a special coefficient, but not higher than 2. An aggressive environment is understood as a combination of natural and (or) artificial factors, the influence of which causes increased wear (aging) of fixed assets during their operation. Also, working in an aggressive environment is equivalent to finding fixed assets in contact with an explosive, toxic or other aggressive technological environment, which can serve as a cause (source) of initiating an emergency.
- depreciable fixed assets that are the subject of a finance lease (agreement). In this case, the taxpayer, whose fixed asset must be accounted for in accordance with the terms of the financial lease agreement (lease agreement), has the right to apply a special coefficient to the basic rate of depreciation, but not higher than 3. These provisions do not apply to fixed assets related to the first, the second and third depreciation groups, if depreciation on these fixed assets is calculated using a non-linear method. Taxpayers who transferred (received) fixed assets, which are the subject of a lease agreement concluded before January 1, 2002, are entitled to depreciate this property using the methods and norms that existed at the time of transfer (receipt) of the property, as well as using a special coefficient not above 3.
- taxpayers - agricultural organizations of an industrial type (poultry farms, livestock complexes, fur farms, greenhouse complexes), which have the right to apply a special coefficient to the basic depreciation rate, chosen independently, taking into account the provisions of the Tax Code of the Russian Federation, in relation to their own fixed assets, but not higher than 2.
- taxpayers - organizations with the status of a resident of an industrial-production special economic zone, have the right to apply a special coefficient to the basic depreciation rate in relation to their own fixed assets, but not higher than 2.

In February 2006, the organization put into operation an item of fixed assets, acquired in the same month for 236,000 rubles, including VAT of 36,000 rubles. This fixed asset belongs to the fourth depreciation group and the organization, when the object is accepted for accounting, has a useful life of 6 years (72 months). The fixed asset is used in the production process in conditions of increased shift, in accordance with the Decree what?

"The norms of depreciation charges for machines and equipment are established based on the operating mode in two shifts (with the exception of continuous production equipment, forging equipment weighing over 100 tons, for which the norms are established based on the operating mode in three shifts, and forestry equipment for which the norms are established based on the operating mode in one shift) ".

And it applies a special multiplier of 1.4. The organization depreciates on a straight-line basis.

The monthly depreciation rate of this fixed asset, calculated on the basis of the established useful life of the object, and a special multiplying factor will be 1.94% ((1/72 months) x 100% x 1.4).

The amount of monthly depreciation deductions taken into account when taxing profits will be equal to 3,880 rubles (200,000 rubles x 1.94% / 100%).

Using reduction factors

Accrual of depreciation at rates lower than those established by paragraph 10 of Article 259 of the Tax Code of the Russian Federation is allowed by decision of the head of the organization - the taxpayer. The decision on whether the organization will apply reduction factors when calculating depreciation rates should be fixed in.

The use of reduced depreciation rates is allowed only from the beginning of the tax period and throughout the entire tax period.

According to paragraph 9 of Article 259 of the Tax Code of the Russian Federation for passenger cars and passenger vans, the initial cost of which, respectively, is more than 300 thousand rubles and 400 thousand rubles, the basic depreciation rate is applied with a special coefficient of 0.5.

In January 2006, the organization put into operation a passenger minibus, the initial cost of which is 470,000 rubles (excluding VAT). The minibus in accordance with the Classification of fixed assets belongs to the third depreciation group, the organization, when accepting the object for accounting, set the useful life equal to 3.5 years (42 months). Depreciation for income tax purposes is charged on a straight-line basis.

The estimated useful life is 42 months, the monthly depreciation rate, taking into account the reduction factor, will be 1.19% ((1/42 months) x 100% x 0.5).

The amount of monthly depreciation deductions taken into account for profit tax purposes will amount to 5,593 rubles (470,000 rubles x 1.19% / 100%).

The amount of depreciation accrued over the useful life of the fixed asset will be equal to 234,906 rubles, while its initial cost is 470,000 rubles.

End of the example.

From the given example, it can be seen that when using reducing factors and applying the straight-line depreciation method, the organization will not be able to fully write off the cost of this fixed asset to production costs or sales costs.

Clause 11 of Article 259 of the Tax Code of the Russian Federation stipulates that taxpayers who use reduced depreciation rates do not recalculate the tax base for the amount of uncalculated depreciation against the rates provided for by the Tax Code of the Russian Federation for tax purposes.

A somewhat different situation arises when taxpayers, when calculating depreciation, use a non-linear method of calculating depreciation. When using the non-linear method, the organization will be able to charge more depreciation as an expense than when using the straight-line method.

Let's use the conditions of the previous example and calculate depreciation using a non-linear method.

The depreciation rate, calculated on the basis of the useful life, and the reduction factor will be 2.38% ((2/42 months) x 100% x 0.5).

After calculating the amount of depreciation charges over the entire useful life of the object, we get the amount equal to 299,105.43 rubles. When using the non-linear method, the organization will also not be able to write off the entire value of the fixed asset. However, the amount of depreciation charged using this method is greater than the amount of depreciation charged when using the straight-line depreciation method, which is RUB 234,906.

End of the example.

On the basis of clause 9 of Article 259 of the Tax Code of the Russian Federation, the reduction coefficient is applied by organizations that have received or transferred cars and passenger minibuses on lease. The specified property is included in the corresponding depreciation group and the basic depreciation rate is applied to this property, taking into account a special coefficient applied by the taxpayer for this type of property.

If the parties under the lease agreement provide for the use of a multiplying coefficient in the amount of no more than 3, then the coefficient applied to the basic depreciation rate will be calculated as the product of the established multiplying coefficient by 0.5.

Depreciation accounting

Let's dwell on some points that need to be taken into account when calculating the total balance. So, the acquired fixed assets are included in the total balance sheet at their original cost. If the company applies a tax relief in the form of a depreciation bonus to the acquired objects, then the initial cost of the object minus the depreciation bonus is taken into account in the total balance sheet. The useful life of the property for the purposes of the non-linear depreciation method has essentially lost its relevance. It is not used to calculate property depreciation. This indicator is only necessary to classify fixed assets as depreciation groups when they are put into operation. The useful lives for new property, plant and equipment and intangible assets are determined according to the classification. If a company acquires an object that has already been in operation, then it is included in the depreciation group to which it belonged from the previous owner.

As of April 1, the company has 3 passenger cars on its balance sheet. All of them belong to the 3rd depreciation group. Until 2009, they were depreciated on a straight-line basis. The residual value at the beginning of the period was:

I - 155,000 rubles;
- II - 128,900 rubles;
- III - 20,200 rubles.

In April, the company purchased a new car and put it into operation in the same month. The initial cost of the car was 520,000 rubles, the useful life was from 3 to 5 years (3rd depreciation group).
The accounting policy of the company provides for a non-linear method of depreciation.

The total balance is:

155,000 + 128,900 + 20,200 \u003d 304,100 rubles.

RUB 304,100 x 5.6: 100 \u003d 17,029.6 rubles.

The total balance is:

304,100 - 17,029.6 + 520,000 \u003d 807,070.4 rubles.

The depreciation rate for the 3rd depreciation group is 5.6%. The amortization amount will be:

RUB 807,070.4 x 5.6: 100 \u003d 45 195.94 rubles.

Please note that the amount of depreciation accrued for the month is not distributed among objects. It is taken into account as a total. In this regard, depreciation continues to be charged in a non-linear way until the total balance of the group (subgroup) is less than 20,000 rubles. After that, the value of the total balance of the group can be included in non-operating expenses.

Despite the fact that the non-linear method of calculating depreciation is more profitable than the linear one, it may not suit the firm for some reason. Then it can be replaced with a linear depreciation method. True, this is allowed to be done only once every 5 years. Moreover, the number of transitions from the linear to nonlinear depreciation method is not limited.

We are talking about the use of depreciation methods in isolation from each other. And if you try to consider them in combination? At first glance, the non-linear method itself is good because it allows you to write off much larger amounts of depreciation to expenses at first. This is due to the high standards set for depreciation groups. However, these norms are multiplied by the residual value, which is getting smaller every time. Thus, the amount of depreciation in the non-linear method will decrease every month.

As we said above, there is a provision in the Tax Code: if the total balance of the group becomes less than 20,000 rubles, then it can be liquidated by writing off the remaining part of the balance to non-operating expenses. At first glance, we get an analogue of the norm used in the linear method. But this is not the case. Indeed, with the linear method, the 40-thousandth limit is applied to a specific object. And with non-linear - to the group. And the company has the right to write off its cost only on condition that the total balance of the group does not increase due to the arrival of new objects. That is, this rule will not help everyone. With the non-linear method, depreciation will be calculated as a whole for each group (subgroup). This means that it will become impossible to keep track of the facility. And this, in turn, is fraught with the fact that the accountant will not be able to divide the amount of accrued depreciation into direct and indirect costs, as required by Article 318 Of the Tax Code... After all, it will not be clear which depreciation refers to fixed assets used in the production of goods (works, services), and which to other objects. In this situation, you can form subgroups of fixed assets used in production and for management needs within each group.

The absence of item-by-item accounting raises another question for the accountant: how to determine the residual value of fixed assets upon disposal or upon transition to the linear method? Fortunately, lawmakers have an answer to that. Since 2009, Article 257 of the Tax Code has included a special formula for calculating the residual value in such situations. However, this is far from an elementary calculation. After all, if an object is retired, for example, after a year of useful use, then raising a fractional number to the 12th power is not such an easy task. And here it is clearly indispensable without special software. Note that the non-linear method will lead to additional difficulties in accounting. The fact is that there is no analogue to it in accounting. There is, however, a way to reduce the balance. It is similar to the non-linear method, but not identical to it, since it involves determining the residual value at the beginning of the reporting year, and not every month. Therefore, the company will inevitably need to apply PBU 18/02.

The most optimal plan of action is to apply first the nonlinear depreciation method, and then, when the amount of nonlinear depreciation equals the sum of deductions in a linear way (or becomes less than it), switch to another method. Indeed, after this, nonlinear depreciation, in contrast to linear, will always decrease. In addition, the cost of the object will be written off to expenses much earlier. However, we recall that it is possible to switch from a nonlinear method to a linear one only after 5 years.

Depreciation rate

The depreciation rate is the reciprocal of the useful life of an item of property, plant and equipment. Depreciation rates are set for each type of fixed assets and depend on the operating conditions. For buildings, depreciation rates from 0.4 to 11% are adopted, for power machines and equipment - from 3 to 50%.

The calculation of the depreciation rate is made using data such as the initial cost of fixed assets, the liquidation value of fixed assets, the standard service life (depreciation period).

The annual depreciation rate is calculated using various methods: linear; by the method of writing off the cost according to the sum of the numbers of years of the useful life; by way of decreasing balance; method of writing off the cost in proportion to the volume of products (works).

Depreciation calculation

In March 2015, Parus CJSC operates under a simplified taxation system. It purchased a copier for 11,800 rubles. (including VAT - 1800 rubles). For the delivery of the Xerox CJSC Parus paid another 354 rubles. (including VAT - 54 rubles). Let's determine the initial cost of the copier:

RUB 11 800 - 1800 rubles. + 354 rub. - 54 rubles. \u003d RUB 10 354
10354 RUB \u003e RUB 10,000
Copier depreciation must be charged.

If the main activity of the enterprise is the provision of transport services or transport is used directly in the production of goods (works, services), then the tax must be taken into account on account 20 "Main production". If transport is used in auxiliary production, then the tax is accounted for on account 23 "Auxiliary production". If transport is needed for service industries and farms, then the tax must be taken into account on account 29 "Service industries and farms". In trade organizations, the tax is charged to account 44 "Sales expenses".

In the example, we showed how to determine the acquisition cost of a fixed asset. But in order to calculate depreciation, you also need to determine the useful life. To do this, you need to refer to the Classification of fixed assets included in depreciation groups (it is given in the "Reference data" section). In this document, all fixed assets are divided into 10 depreciation groups. For each group, an interval of useful life is established. For example, office furniture belongs to the fourth depreciation group. Its useful life can be from 5 years 1 month to 7 years inclusive. The organization chooses the specific period within this interval independently.

In February 2016, ZAO Mikron purchased a VAZ-2106? for 180,000 rubles. (including VAT - RUB 27,458). According to the Classification, this car belongs to the third depreciation group. Its useful life can be from 3 years 1 month to 5 years inclusive. CJSC Mikron decided that the service life of this car will be equal to four years, both in tax and in accounting.

Now, knowing the useful life and the original cost of the fixed asset, you can calculate the amount of its monthly depreciation.

This can be done in a number of ways.

An organization can use one of two methods of depreciation of property, plant and equipment - linear or non-linear. This is established by paragraph 1 of Article 259 of the Tax Code of the Russian Federation.

In either case, depreciation is charged from the 1st day of the month following the month when the fixed asset was put into operation.

The depreciation rate, in turn, is calculated by the formula:

K \u003d (1: n) x 100%,
where K is the monthly rate of depreciation in percentage; n is the useful life of the fixed asset in months.

In February 2016, Spetsmash CJSC purchased a machine. The initial cost of the machine is 135,000 rubles. (without VAT).

The classification assigns this machine to the fifth depreciation group. Its useful life can be from 7 years 1 month to 10 years inclusive. The organization has determined that the machine will be in use for 8 years (96 months). Since March 2016, depreciation began to be charged on it.

Monthly rate depreciation will be 1.04 percent ((1: 96 months) x 100%). Thus, monthly depreciation will be charged on the machine, equal to 1404 rubles. (135,000 rubles x 1.04%).

Non-linear method

For tax purposes, depreciation can also be calculated using a non-linear method. To do this, the residual value of the fixed asset at the beginning of the month is multiplied by its depreciation rate. And in the first month of operation of the fixed asset, depreciation is calculated from its original cost. The monthly depreciation rate is calculated using the formula:

K \u003d (2: n) x 100%,
where K is the rate of depreciation in percentage; n is the useful life of the fixed asset in months.

The non-linear method allows for faster depreciation of fixed assets. After all, the amount of depreciation in this case directly depends on the size of the residual value of the fixed asset. Note, however, that after the residual value of a fixed asset becomes 20 percent of its original value, the procedure for calculating depreciation must change. In the next month, this residual value is taken as the base amount, and depreciation is calculated from it in equal shares (as in the straight-line method). This is stated in paragraph 5 of Article 259 of the Tax Code of the Russian Federation.

In January 2015 LLC Pride acquired a computer for RUB 47,200. (including VAT - 7200 rubles) and in the same month put it into operation.

The classification puts computers in the third depreciation group. Their useful life can range from 3 years 1 month to 5 years inclusive. The organization has determined that a computer will last three and a half years (42 months).

Computer depreciation must be charged from February 2015. Its depreciation rate will be 4.76 percent ((2: 42 months) x 100%). In February, depreciation will be charged - 1904 rubles. (40,000 rubles x 4.76%), and in March - 1,813 rubles. ((40,000 rubles - 1904 rubles) x 4.76%). So depreciation will need to be charged until the residual value of the computer drops to 8,000 rubles. (40,000 rubles x 20%).

In October 2017, the residual value of the computer will be 7,960 rubles. Therefore, from November 2007 until the end of the useful life (up to June 2018 inclusive, that is, within 8 months), depreciation will need to be charged in the amount of 995 rubles. (7960 rubles: 8 months).

The non-linear method of depreciation (as opposed to the linear method) cannot be used in accounting. Therefore, if you are accounting, it is easier to apply the straight-line depreciation method.

Amortization period

For example, an enterprise purchased equipment worth 240 thousand rubles. Let us assume that the amortization period of this equipment in terms of tax accounting is 4 years. Then, within 4 years, every month you can add 5 thousand rubles to the cost of products (works, services). In other words, in 4 years the taxable base will decrease by 240 * t thousand rubles. (monthly at 5 * t thousand rubles), where t is the income tax rate. However, for a small business, the amortization period is 2 years. That is, the taxable base will decrease by the same 240 * t thousand rubles, but within 2 years (10 * t thousand rubles per month).

Our task is to determine the optimal terms of real depreciation. In other words, it is necessary to determine how often the equipment needs to be changed so that the costs are minimal (and the profit, accordingly, would be maximized). The simplest mathematical model that allows you to optimize the process of equipment depreciation (and, therefore, satisfying the economic meaning of this process) is as follows:

Unit costs (average costs, for example, per year) for equipment repairs increase linearly with time.

Equipment cost decreases exponentially over time. This means that after purchasing new equipment, after a while it can be sold for a lower price.

Immediately after purchasing new equipment, it can be sold at a price below the purchase price.

Consider the process of depreciating equipment using my personal car as an example. I have a VAZ 21099. Let's make the following assumptions:

Repair costs amounted to 18 thousand rubles. (I had to make capital this year).

A new similar car costs 180 thousand rubles.

It is possible to sell a new car immediately after purchase for 170 thousand rubles.

At the moment, my car is worth 75 thousand rubles.

We see that under these conditions, the optimal amortization period for a car is a little less than 5 years. That is, the car should not have been brought to the capital. In general, a common truth, which everyone already knows. It is also true that if you have made capital, then you can still ride for 3-4 years.

The difference between the annual costs in the case of buying a car once every 5 years and once every 8 years is only 700 rubles. (i.e. 3% of the total annual cost). This suggests that under these conditions the solution is insensitive to the value of the amortization period. You can right-click on the vertical axis, select Format Axis ... and, on the Scale tab, select the minimum Y (values) scale value to be zero. In this case, we will get an almost straight line on the chart.

The cost of repairing my car in 2003 amounted to 12 thousand rubles. Substitute this value into the table (Unit repair costs for the 5th year are 12,000 rubles / year). Under these conditions, the period of optimal depreciation shifts towards 7 years. All other things being equal, repair costs are generally lower than in the previous case. The costs in the 6th year would be 12,000 / 5 * 6 \u003d 14,400 rubles. (and not RUB 18,000 as in the previous example). Therefore, the optimal amortization period has shifted upwards.

It is clear from the economic sense that repair costs are all costs that are associated not only with car repair, but also with car downtime due to its repair. For example, during the repair of a car, I had to order another car and spend 1 thousand rubles on it. Thus, these 1 thousand rubles. should also be included in the amount of car repair. Also, this should include the time spent (translated, of course, in rubles) associated with car repair.

If immediately after the purchase of equipment it can be sold for the same amount as the cost of new equipment, then, with certain repair costs, we will get the minimum value of the amortization period at almost zero point. In other words, under these conditions it makes sense to change the equipment almost every day. This makes no economic sense, since there are always some additional costs associated with the purchase of new equipment (for example, car registration, loss of time associated with registration, etc.). It is because of this that in this model it was necessary to take into account the fact that new equipment can be sold immediately, but already for a smaller amount.

If the repair costs are zero, then the optimal amortization period goes to infinity (which also corresponds to common economic sense).

In this model, you cannot start the schedule in year zero (zero depreciation does not make sense), since division by zero will occur.

You can take into account everything not in years, but in months. For example, unit costs for repairs in the 60th month will amount to 1,000 rubles / month. After 72 months, the equipment can be sold for 75,000 rubles. The graph starts at 36 months, with a time step of 12 months. In this case, the graph will show the average amount of not annual, but monthly costs, and the X-axis will be measured in months. The result will naturally remain the same.

Inflation in this model can be ignored if all amounts are given at a given point in time.

The fact that in our country these optimal equipment depreciation periods were neglected was one of the reasons for the collapse of the Soviet one. The replacement of the equipment was carried out with us in terms much longer than the optimal ones. This led to the fact that many of our factories still operate equipment from the thirties and forties. Amortization periods of inseparable improvements

This topic concerns the vast majority of organizations, especially those involved in retail. Since everyone is trying to refine their premises according to their taste and understanding, which can result in the emergence of capital costs, and the emergence of a corresponding question about their depreciation.

Normative base:

Civil Code of the Russian Federation
Tax Code of the Russian Federation

Renewal of the lease

In paragraph 2 of Art. 621 of the Civil Code of the Russian Federation says: "If the lessee continues to use the property after the expiration of the contract in the absence of objections from the lessor, the contract is considered renewed on the same terms for an indefinite period (Article 610)."

For a long time, the competent authorities have put forward their interpretation of this provision, indicating that such a renewed agreement for the purpose of depreciating inseparable improvements should be considered a new lease, and, therefore, it is impossible to continue to charge depreciation. (Letter of the Ministry of Finance of the Russian Federation N 03-03-06 / 2/174, Letter of the Federal Tax Service of the Russian Federation N 3-2-06 / 76). Alas, these explanations suffered from a lack of argumentation, and subsequently this position was revised and replaced by the opposite one (Letter of the Ministry of Finance of the Russian Federation N 03-03-06 / 1/677, Letter of the Federal Tax Service of the Russian Federation for Moscow N 16-15 / 083987, Letter of the Ministry of Finance of the Russian Federation N 03-03-06 / 2/75). Literally, the last of the letters mentioned says the following: “if the lessee continues to use the property after the expiration of the lease agreement, in the absence of objections from the lessor, the contract is considered concluded for an indefinite period, and the lessee continues to charge depreciation on capital investments in the leased property until until one of the parties announces the termination of the lease agreement. "

This option of "extending" the contractual relationship, if initially only a short-term lease agreement was concluded, requires a certain degree of confidence in the lessor on the part of the lessee. The fact is that the tenant has the preemptive right to conclude a contract for a new term. This is stated in paragraph 1 of Art. 621 of the Civil Code of the Russian Federation. However, there is an important nuance that must be observed. The lessee is obliged to notify the lessor in writing of the desire to conclude such an agreement within the period specified in the lease agreement, and if such a period is not specified in the agreement, within a reasonable time before the end of the agreement. However, if the lessor, in response to such a notice, does indeed offer to sign a new short-term contract for a new term, it will be disadvantageous for the tenant (he will lose the opportunity to continue amortizing the inseparable improvements). And if he refuses and “kicks out” the old tenant, then there is a special rule that protects the rights of the latter: “If the landlord refused to conclude a contract for a new term, but within a year from the date of expiration of the contract with him he entered into a lease with another person, the tenant has the right, at his choice, to demand in court the transfer of rights and obligations under the concluded agreement and compensation for losses caused by refusal to renew the lease agreement with him, or only compensation for such losses. " And again, this development of events is very disadvantageous for the tenant, since depreciation ceases. Therefore, the best response to the proposal to conclude a new contract would be if the landlord leaves it unanswered, and the parties simply continue the old relationship without a new contract. Then, on the one hand, the tenant will be "insured" in case the lessor suddenly wants to "drive him away" at the end of the original contract, and on the other hand, in the absence of a new contract, relations under the old contract will acquire the status "for an indefinite period." But during the period of this indefinite period, the tenant is no longer insured against the fact that the landlord may express a desire to terminate the contract with him in order to lease the same premises to another person on more favorable terms. Does the tenant's preemptive right apply in this case? Unfortunately, he actually loses it. Since in paragraph 2 of Art. 610 of the Civil Code of the Russian Federation, which refers to the indefinite term of the contract, states: “In this case, each of the parties has the right to withdraw from the contract at any time, notifying the other party about it one month in advance, and in case of renting real estate, three months in advance. A different period may be established by law or agreement for warning of termination of a lease agreement concluded for an indefinite period. "

Nevertheless, if the parties “trust each other,” the option of converting a short-term agreement into an agreement for an indefinite period will relieve them of the need to register the agreement. As explained in clause 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 59, a lease agreement concluded for an indefinite period does not need state registration.

Prolongation of the contract

It would seem: there are so many explanations from the tax authorities and the financial department that when the lease agreement is extended, you can continue to accrue depreciation of inseparable improvements, what can we talk about here? (Letter of the Federal Tax Service of the Russian Federation for Moscow N 20-12 / 060972, Letter of the Ministry of Finance of the Russian Federation N 03-03-06 / 2/75, Letter of the Federal Tax Service of the Russian Federation for Moscow N 16-15 / 083987, Letter of the Ministry of Finance of the Russian Federation N 03-03 -06/1/478, etc.) However, in practice, "prolongation" can be understood in different ways. Suppose the contract was initially signed for 11 months. And now the parties will "roll over" it. The most common options are:

1. A new similar agreement is concluded for a new 11 months, and the acts of transfer and acceptance of property may not even be drawn up.

In this case, we can talk about the continuation of the lease relationship, but not about the extension of the contract. We understand that this is exactly the case when one contract ceases to operate, and another begins to operate. It is impossible to further amortize the inseparable improvements.

2. With the help of an additional agreement to the contract, adjustments are made to the clause on the term of the contract. For example, it is indicated: “p. … Of the agreement shall be stated in the following edition: "This agreement is valid from the moment of its signing by the parties and until 30.09.2012". Those. the term turns from 11 to 22 months.

Sadly, such an agreement is now subject to registration. But then you can fearlessly continue depreciation.

Here, keeping in mind that the agreement subject to registration is considered concluded from the moment of registration, it is necessary to dwell on what are the relations of the parties "between" the signing of the additional agreement and the registration of the amended agreement.

In this case, it seems that from the moment of registration of the amended agreement, the lease relations for the specified period (“between”) are “legalized”, similar to the extension of the terms of the agreement to the previously established actual relationship of the parties (clause 2 of article 425 of the Civil Code of the Russian Federation).

Unfortunately, the above wording of the supplementary agreement is not a panacea for possible claims. There is a one-of-a-kind precedent - Resolution of the Federal Antimonopoly Service of the Ural District on case No. Ф09-6342 / 06-С3: "... The term of the contract is established (clause 6.3 of the contract). By an additional agreement, paragraph 6.3 of contract No. 36 is set out in a new edition:" The term of the agreement. "As indicated by the court, when extending a lease agreement concluded for a period of less than a year after the end of the original lease term, the relations of the parties are governed by the new lease agreement. was not subject to state registration.

3. The supplementary agreement to the agreement states: "The term of this agreement is extended for the next 11 months." Or, as an option, the contract initially provides for an "automatic" prolongation for the same period: "after the end of the lease term, in the absence of any objections from the parties, the contract is considered extended on the same terms."

Let us refer to clause 10 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 59 "Review of the practice of resolving disputes related to the application of the Federal Law" On state registration of rights to real estate and transactions with it ":" I came to the conclusion that upon extension of the building lease agreement , concluded for a period of less than one year, for the same period after the end of the initial lease term, the relations of the parties are governed by a new lease agreement, which is not subject to state registration by virtue of paragraph 2 of Article 651 of the Civil Code. "

Hooray! Again, such an agreement does not need to be registered, but, alas, this is a new agreement on the same terms for a new term. Therefore, it is very likely that this case will be qualified by the inspectors precisely as the termination of one contract and the entry into force of another, which leads to a farewell to depreciation.

Therefore, we strongly recommend that if for some reason the parties are not satisfied with the option with an indefinite lease period, it is worth making changes to the contract and making it long-term and subject to registration, because this will allow the lessee to continue depreciation.

Thus, the extension of the lease term should be understood as such amending it that increases initially fixed time: Lease start date remains the same, but end date is moved.

By the way, the stated position of the SAC from clause 10 of the Information Letter, which has now become firmly established in practice, is far from indisputable. We were able to find an interesting point of view in the article "On the timing and state registration of a real estate lease agreement." In it, the author analyzes the dates that are important for the relationship of the parties:

“… Any contract contains four main time points of legal significance:
1) the moment of commencement of the contract;
2) the moment when the rights and obligations established in the contract begin to operate;
3) the moment of termination of the contract;
4) the moment of termination of the rights and obligations established in the agreement ”.

And further, with excellent illustrations about the term of lease agreements concluded for one year, but in a row, he comes to the conclusion: “The term for signing an additional agreement of the parties does not become the beginning of the term of a new agreement, this is the period from which the relationship of the parties changes, but all they remain (clause 1 of article 453 of the Civil Code of the Russian Federation) ”.

The creation of inseparable improvements begins during the period of one contract and ends during the period of another.

The situation is quite typical when "short term" is replaced by "long term". We will not find a direct answer to the question of whether the entire cost of such inseparable improvements can be amortized during the "long term" in the Tax Code, as well as explanations of officials on this topic. Therefore, we will follow the logical path, while focusing on the fact that we need to ultimately prove that it is still possible to depreciate.

1. Nowhere is it said that a permit for the production of inseparable improvements must be obtained precisely during the period of validity of the corresponding lease, and it is not said at all that it must be obtained before the production of inseparable improvements. Only the fact of its availability from the lessor matters.
2. The amount of costs for the production of inseparable improvements will be recognized in accounting (accounting and tax) only upon completion of the work and signing of the act (usually KS-2, if we are talking about buildings, structures and premises in them). Accordingly, until this moment, the question of the period of their depreciation does not arise at all.
3. Accrual of depreciation should begin from the month following the month "in which the object was put into operation" (clause 4 of article 259 of the Tax Code of the Russian Federation). Bearing in mind the accounting rules, in this case we are talking about drawing up an OS-1 (OS-1a) act for the amount of capital investments. And since the beginning of the amortization period falls on a new lease agreement ("long term"), then there is simply no reason to recall the previous agreement. After all, the Tax Code does not specify which of the potentially several lease agreements is in question.
4. Plus an indirect justification of the correctness of this conclusion: the competent authorities allow the accrual of depreciation "from the moment of conclusion" of the lease agreement, when improvements were made during the period of the preliminary agreement (for example, Letter of the Federal Tax Service of the Russian Federation for Moscow N 16-15 / 072634, Letter of the Ministry of Finance of the Russian Federation N 03-03-06 / 1/231). There is a certain analogy here.
5. If, suppose, the tax authority is against, how will it, interestingly, calculate the cost of those inseparable improvements that were actually made during the period of the previous lease? In any case, he will have to justify his calculation, and this will be all the more difficult, the fewer documents with the actual deadlines for the completion of specific work he will be able to get.

In conclusion, we hope that "poor" tenants can reduce their expenses for unnecessary unjustified payment of taxes with the help of the practical advice given here, and become a little less "poor" with our participation.

Depreciation of assets

Depreciation is calculated at the rates established by the organization itself based on the value of intangible assets and their useful life.

Useful life is the period during which an item of intangible assets brings income to the entity. The term is determined by the organization independently based on:

1.the validity period of the patent, certificate and other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation
2.the expected life of this item, during which the organization can receive economic benefits (income)
3.the quantity of products or other natural indicator of the amount of work expected to be received as a result of using this object

In accordance with clause 27 of PBU 14/2007, the useful life of an intangible asset is annually checked by the organization for the need to clarify it. If there is a significant change in the length of the period over which an entity expects to use an asset, its useful life is to be adjusted. The resulting adjustments are reflected in the accounting records and at the beginning of the reporting year as changes in estimated values.

In the case when it is not possible to determine the useful life, it is recognized as equal: for accounting purposes - 20 years, for tax accounting purposes - 10 years (but not more than the period of the organization's activity).

For tax accounting, there is an exception to this rule: for some intangible assets, the taxpayer has the right to independently establish the useful life, which cannot be less than two years. Such intangible assets include: the exclusive right to an invention (industrial design, utility model), to use computer programs, databases, topology of integrated circuits, selection achievements, possession of know-how (this innovation is valid from 01.01.2011, Federal Law of 28.12 .2010. No. 305-FZ). For those intangible assets that began to be depreciated before this date, depreciation is charged in the same manner and is not recalculated.

Depreciation is charged on a monthly basis and starts from the 1st day of the month following the month the object is accepted for accounting, ends from the 1st day of the month following the month of full repayment of the cost or writing off the object from the account.

For accounting purposes, three methods of depreciation are used:

1.linear;
2. diminishing balance;
3. writing off the cost in proportion to the volume of products (works).

For tax purposes, the organization chooses from linear and non-linear methods. An organization that has established in its accounting policy the use of a non-linear depreciation method applies increasing (decreasing) ratios to the depreciation rates in accordance with article 259.3 of the Tax Code of the Russian Federation.

The methodology for calculating depreciation deductions for each of the methods is similar to the corresponding methods for calculating depreciation for fixed assets.

Methods for reflecting depreciation charges in accounting accounts:

1. by accumulating amortization amounts on a separate account (account 05 "Amortization of intangible assets")
2. by reducing the initial value of the object on account 04.

Depreciation fund

Depreciation is carried out in order to accumulate funds for the full restoration of fixed assets.

Depreciation deductions are part of the cost of fixed assets included in the cost of production for a certain period of time.

Depreciation deductions are made only until the full transfer of the cost of fixed assets to the cost of production.

When calculating depreciation charges, the depreciation rate is used.

The depreciation rate is the amount of depreciation established as a percentage of the cost for a certain period of time for a specific type of fixed assets.

Useful life is the period during which an item of property, plant and equipment serves to meet the objectives of the organization. The useful life is set by the taxpayer independently, taking into account Article 258 of the Tax Code and taking into account the classification of fixed assets approved by the Government of the Russian Federation.

From a theoretical point of view, the useful life should coincide with the standard service life of the object, but in practice, the useful life is often set shorter than the standard.

It is necessary to distinguish between the concepts "" and "depreciable property".

Depreciable property is property with a useful life of more than 12 months and an initial value of more than 20 thousand rubles. this property includes not only items of fixed assets, but also items of intangible assets.

Depreciable property (including fixed assets) are combined into the following depreciation groups:

The first group - all short-lived property with a useful life from 1 to 2 years inclusive;
the second group - property with a useful life of over 2 years to 3 years inclusive;
the third group - property with a useful life of over 3 years to 5 years inclusive;
the fourth group - property with a useful life of over 5 years to 7 years inclusive;
the fifth group - property with a useful life of over 7 years to 10 years inclusive;
the sixth group - property with a useful life of over 10 years to 15 years inclusive;
the seventh group - property with a useful life of over 15 years up to and including 20 years;
the eighth group - property with a useful life of over 20 years up to and including 25 years;
the ninth group - property with a useful life of over 25 years to 30 years inclusive;
the tenth group - property with a useful life of over 30 years.

Depreciation is not charged on fixed assets, the consumer properties of which do not change over time (for example, land and objects of nature use), as well as for funds worth up to 20 thousand rubles.

Depreciation deductions are calculated monthly for fixed assets registered on the 1st day of the reporting month. Depreciation for newly received fixed assets is charged from the 1st day of the month following the month of entry into operation, and for those retired, it ends on the 1st day of the month following the month of disposal.

After the complete transfer of the cost of fixed assets to the cost price, depreciation ceases.

The world knows four main approaches to the calculation of depreciation charges:

1) uniform;
2) accelerated;
3) slowed down;
4) production.

With an accelerated approach, in the first years of operation of the facility, the amount of depreciation deductions is greater than in subsequent years, and with a slower approach, vice versa.

Accelerated depreciation of fixed assets allows to reduce the tax on the first years of operation of the facility, to renew fixed assets faster, to reduce losses from moral and physical wear and tear of the active part of fixed assets.

In the production method, the amount of depreciation deductions depends on the volume of products produced at the depreciable facility.

In Russia, for tax accounting purposes, only two methods of depreciation are used: linear (corresponds to the straight-line method) and non-linear (corresponds to the accelerated method). At the same time, the non-linear method cannot be used for objects included in the eighth, ninth and tenth depreciation groups. For the purposes of accounting in Russia, there are four methods of depreciation calculation for fixed assets:

Linear (similar to linear for tax accounting purposes);
a way to reduce the balance;
method of writing off the value in proportion to the sum of the numbers of years of useful life (method of summing numbers);
method of writing off the cost in proportion to the volume of products (production method).

With the linear method, the amount of depreciation deductions for all months of operation of the facility is the same.

If a revaluation of fixed assets has been carried out, the depreciation deductions are calculated based on the replacement cost. Depreciation for a group of fixed assets can be calculated based on the average annual cost.

Enterprises independently calculate depreciation rates based on the useful life of fixed assets.

Vehicle depreciation

A car on the balance sheet gives a lot of trouble to an accountant. And the problems are not only related to operating costs. Difficulties also arise when calculating depreciation.

For example, an accountant of almost every company that has bought a car is faced with a dilemma: can the car be depreciated before it is registered with the traffic police or not?

Another problem is determining the life of the machine. Especially when it comes to a used car.

And, of course, the question of using special coefficients deserves special attention. In particular, when depreciating expensive vans and cars.

Depreciation and registration with the traffic police

So the company bought the car. Is it necessary to wait for the registration of the car in the traffic police to start depreciating it?

Requirements of the law ...

Let us say right away that neither tax nor accounting legislation contains a direct relationship between registration and depreciation.

For the purposes of Chapter 25 of the Tax Code of the Russian Federation, depreciation on fixed assets must be calculated "from the 1st day of the month following the month in which this object was put into operation" (clause 2 of Article 259 of the Tax Code of the Russian Federation).

True, paragraph 8 of Article 258 of the Tax Code of the Russian Federation states that fixed assets, the rights to which require state registration, are included in a particular depreciation group only after the filing of documents for registration. Many car owners mistakenly believe that this provision contains a prohibition on depreciation of vehicles prior to their registration with the traffic police. I must say that such explanations were once given by the tax authorities. For example, in letters of the Federal Tax Service of Russia in Moscow No. 26-12 / 32341 and No. 26-12 / 63114. There are no more recent explanations from the tax department. But financiers have recently spoken out on this score.

So, according to the Ministry of Finance of Russia, the provisions of paragraph 8 of Article 258 of the Tax Code of the Russian Federation do not at all relate to the registration of a car with the traffic police. After all, it is not a registration of rights to a vehicle. In fact, this is just registration of the car. That is, it is necessary to start depreciating cars in the generally established order: from the 1st day of the month following the month of commissioning (letter of the Ministry of Finance of Russia No. 03-03-06 / 1/816).

Registration of a car with the traffic police is not a registration of rights to a vehicle. This means that, according to financiers, it is necessary to start depreciating cars in accordance with the generally established procedure: from the 1st of the month following the month of commissioning.

Note that the judges adhere to exactly the same position (see, for example, resolutions of the Federal Antimonopoly Service of the North-Western District No. A05-5787 / 2006-18, FAS of the West Siberian District No. F04-1621 / 2005 (9589-A27-23)) ...

As for accounting, here the fixed asset is depreciated "from the first day of the month following the month of accepting this object for accounting" (clause 21 PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n). The criteria for classifying assets as fixed assets are given in paragraph 4 of PBU 6/01. In particular, the object needs to be intended for production use. The fact of commissioning is irrelevant. As the Ministry of Finance of Russia explained in a letter dated April 18, 2007 No. 03-05-06-01 / 33, an object must be taken into account as a fixed asset as soon as it is "brought into a condition suitable for use." As for registration with the traffic police, it is not mentioned in paragraph 4 of PBU 6/01.

It turns out that in order to answer the question whether it is possible to depreciate a car that is not registered with the traffic police in accounting and tax accounting, you need to decide whether such a vehicle is suitable for use and whether it can be put into operation. There are two points of view on this score.

In clause 3 of Article 15 of Federal Law No. 196-FZ "On Road Safety", registration with the traffic police is referred to as admitting a car to participate in road traffic. On the basis of this, tax authorities quite often conclude that it is too early to talk about putting the car into operation and its suitability for use, and, consequently, about the accrual of depreciation until the moment of registration with the traffic police. Organizations often prefer to adhere to this position.

Registration with the traffic police is the admission of a car to participate in road traffic. Therefore, the tax authorities believe that it is premature to talk about putting the car into operation before registration.

However, in our opinion, this is not true. First, five days from the date of purchase or the time during which the "Transit" sign is valid (clause 3 of the Decree of the Government of the Russian Federation No. 938) is allotted for the registration of the car. It is issued for a period of five to 20 days in the case when the car needs to be overtaken to the place of registration. That is, for at least the first five days after the acquisition, the company is fully entitled to operate the car. Secondly, even if the company violates the terms, the use of an unregistered vehicle will be an exclusively administrative violation. It shouldn't have any tax consequences. And thirdly, the suitability of a car for use, in our opinion, is determined by its technical data, and not by the fact of registration with the traffic police. In this regard, I would like to draw your attention to the resolution of the Federal Antimonopoly Service of the North Caucasian District No. F08-1969 / 07-1099A, where the judges indicated that "the commissioning of the car does not depend on the registration of the vehicle."

LLC Saturn bought a passenger car in March 2008 for 236,000 rubles (including VAT - 36,000 rubles). It was registered with the traffic police only in April. At the same time, registration fees of 500 rubles were transferred.

LLC Saturn put the vehicle into operation in March without waiting for registration. The monthly depreciation rate for accounting and tax purposes was 2 percent.

The accountant of Saturn LLC made the following entries.

In March 2008:

DEBIT 08 CREDIT 60
- 200,000 rubles. (236,000 - 36,000) - reflects the cost of purchasing a car;
DEBIT 19 CREDIT 60
- 36,000 rubles. - VAT included;
DEBIT 68 subaccount "Calculations for VAT" CREDIT 19
- 36,000 rubles. - accepted for deduction of VAT;
DEBIT 01 CREDIT 08
- 200,000 rubles. - the car is included in fixed assets.
In April 2008:
DEBIT 68 subaccount "State duty settlements" CREDIT 51
- RUB 500 - the fees for registering a car with the traffic police are listed;
DEBIT 26 CREDIT 68 subaccount "Calculations for state duty"
- RUB 500 - duties included.
Monthly starting April 2008:
DEBIT 26 CREDIT 02
- 4000 rubles. (200,000 rubles. X 2%) - depreciation is charged.

In tax accounting in April 2008 (the month following the month when the vehicle was put into operation) LLC Saturn included in other expenses a 10% depreciation bonus in the amount of 20,000 rubles. (200,000 rubles.X 10%).

The company also charged amortization deductions in the amount of RUB 3,600 to expenses. ((200,000 rubles - 20,000 rubles) X 2%). The organization will include the same amount (3600 rubles) in the monthly cost during the depreciation period of the car.

For the purposes of calculating income tax, the company wrote off the registration fees as other expenses (subparagraph 1, paragraph 1).

We determine the service life

The period during which the company will write off the value of the car through amortization deductions is determined by its useful life. Companies set this period independently in both accounting and tax accounting. Moreover, for the purposes of Chapter 25 of the Tax Code of the Russian Federation, firms must be guided by the Classification of Fixed Assets, approved by Decree of the Government of the Russian Federation No. 1. The same document can be taken as a basis in accounting.

Depending on the technical characteristics, cars (cars and trucks) and buses in accordance with the Classification belong to the third, fourth or fifth group. That is, their useful lives can vary from three to five years, from five to seven years, or from seven to ten years.

So, for example, cars of the highest and large class belong to the fifth depreciation group. This means that organizations can set a service life for them in the range of 85 to 120 months. All other passenger cars (except for small class cars for disabled people, which belong to the fourth group) fall into the third depreciation group. This means that their cost can be completely written off within 37-60 months. The third depreciation group also includes minibuses.

If a company has acquired a used car, then the useful life determined by the Classification can be reduced by the number of months of operation of the car by the previous owners (clause 12 of article 259 of the Tax Code of the Russian Federation). But only on condition of documentary confirmation of the time of service with the former owners.

The useful life of a used vehicle can be determined by considering the length of time it has been with previous owners. The period during which the car was operated before you can be found in the vehicle's passport.

If the previous owner was the company, you can find out how many months the car worked for its benefit from the act of transfer and acceptance of the fixed asset (Form No. OS-1). Such data must be given in the inventory card (form No. OS-6). This means that its certified copy may well serve as documentary evidence. In addition, according to financiers, the period during which the car was operated before you can be determined by the data of the vehicle's passport (letter from the Ministry of Finance of Russia No. 03-03-04 / 1/142). These clarifications are especially relevant in relation to cars, the owners of which were individuals.

However, often the actual service life of a used car is equal to the maximum useful life stipulated in the Classification for the depreciation group to which the car belongs. Or even exceeding it. As stated in clause 12 of Article 259 of the Tax Code of the Russian Federation, in this case, the new owner of the car can determine the useful life independently "taking into account the safety requirements and other factors."

LLC "Jupiter" bought from CJSC "Luna" a middle class passenger car with a working volume of 2 liters. Such vehicles (OKOF code - 15 3410120) belong to the third depreciation group (useful life - from three to five years).

From the acceptance certificate (form No. OS-1) it follows that CJSC Luna has used the car for three years and ten months. The organization received it as a contribution from the founder - an individual. The vehicle's passport shows that the total operating time of the vehicle is five years and seven months. That is, it exceeds maximum term useful use provided for fixed assets included in the third depreciation group.

Taking into account the technical condition of the car, Jupiter LLC decided to set the useful life equal to 24 months.

Could this useful life of a used car be less than a year? In our opinion, yes. If the company decides that it will be able to use the car for less than 12 months, its value can be written off at a time, and not repaid through depreciation. True, it is possible that the tax authorities will not agree with this approach during the audit. Especially if it turns out that in fact the company has been using this vehicle for more than a year. For example, in a letter from the Federal Tax Service of Russia for Moscow No. 26-12 / 54016, the fiscal authorities insisted that the useful life of a worn-out car cannot be less than a year.

Expensive car

If a company has acquired an expensive car or minibus, it must depreciate them using a special reduction factor. The basic depreciation rate, which is calculated based on the service life of the machine, as determined by the Classification, must be multiplied by 0.5. That is, in fact, the company will write off the purchase price twice as long. Indeed, as a result of applying the coefficient, the amount of monthly depreciation deductions will decrease.

It is important to remember that this procedure applies only to tax accounting. PBU 6/01, the use of any reduction factors is not provided.

The use of a coefficient of 0.5 is not a right, but an obligation of the company - the owner of a passenger car, the initial cost of which exceeds 600,000 rubles, or a minibus that costs more than 800,000 rubles (clause 9 of article 259 of the Tax Code of the Russian Federation). Note that until 2008, the reduction factor should have been applied to cars over 300,000 rubles and minibuses over 400,000 rubles.

In connection with the increase in the limits, all owners of expensive vehicles have a natural question: is it possible to stop applying the coefficient 0.5 if the initial cost of the car (minibus) is less than the new values? The financiers answered this question in the negative. In a letter dated January 18, 2008 No. 03-03-06 / 1/11, the Ministry of Finance of Russia argued its position by the fact that "the depreciation method chosen by the taxpayer cannot be changed during the entire period of depreciation."

The financiers believe that the organization should continue to depreciate with a reduction factor cars and vans, which were considered expensive until 2008. Even if now their initial cost does not exceed the new limits.

Indeed, paragraph 3 of Article 259 of the Tax Code of the Russian Federation contains such a prohibition. But what does the reduction factor have to do with the depreciation method?

In tax accounting, companies can calculate depreciation in one of two ways: linear or non-linear. Each method provides a different formula for calculating the basic depreciation rate. The owners of expensive cars should multiply it by 0.5. If the company stops applying the reduction factor, then the depreciation method will still remain the same (as well as the basic rate). That is, the requirement established by paragraph 3 of Article 259 of the Tax Code of the Russian Federation will not be violated in any way. This means that the companies, in our opinion, have every right, since January 2008, not to take into account the coefficient of 0.5 when depreciating passenger cars costing from 300,000 to 600,000 rubles and minibuses costing from 400,000 to 800,000 rubles.

The above letter from the Ministry of Finance of Russia is a response to a private inquiry. Firms are not required to follow these explanations. However, it is possible that they will be adopted by the tax authorities. In this case, companies that have abandoned the application of the reduction factor will most likely have to defend their position in court.

In 2007, OOO Mercury bought a minibus, the initial cost of which was 750,000 rubles. The useful life of the machine, both in tax and in accounting, is set equal to 40 months. And depreciation is calculated on a straight-line basis. The basic depreciation rate was 2.5% (1: 40 X 100%).

Since a minibus costs more than 400,000 rubles, in 2007 OOO Mercury had to depreciate this fixed asset, taking into account a reduction factor. The accounting policy of the company provides for the application of a depreciation bonus in the amount of 10 percent of capital investments. Thus, the monthly amount of tax depreciation deductions in 2007 was:

(750,000 rubles - 750,000 rubles X 10%) X 2.5% X 0.5 \u003d 8,437 rubles. 50 kopecks

In accounting, during 2007, the accountant of OOO Mercury calculated monthly depreciation in the amount of:

RUB 750,000 X 2.5% \u003d 18,750 rubles.

In 2008, the organization decided not to apply the reduction factor. Indeed, now the initial cost of a minibus no longer exceeds the limit established by the code (750,000 rubles.
(750,000 rubles - 750,000 rubles X 10%) X 2.5% \u003d 16,875 rubles.

In accounting, the company will continue to charge depreciation at 18,750 rubles per month.

Tax depreciation

It is necessary to start solving the issue of calculating depreciation by choosing a method, or, more simply, a formula, on the basis of which the monthly amount of expense will be determined. The Tax Code provides for two such methods - linear and non-linear. They differ in the following way.

With the straight-line method, depreciation is charged on each individual fixed asset according to the following formula: P \u003d C x K, where P is the amount of depreciation taken into account monthly in expenses, C is the initial cost of the fixed asset, K is the depreciation rate. This depreciation rate, in turn, is calculated by the formula: K \u003d (1 / n) x 100%, where n is the asset's useful life in months. As you can see, the linear method is that during the useful life of the fixed asset, the costs of its purchase will be evenly taken into account in taxation. That is, the same amount will be charged to expenses every month. Up to the complete write-off of the expense.

The situation is completely different with the nonlinear method. Here depreciation is no longer charged for each individual fixed asset, but for the depreciation group as a whole (Article 258, Clause 2, Article 259 of the Tax Code of the Russian Federation). Depreciation groups, we recall, represent a grouping of fixed assets depending on their useful life: the first group - property with a period of use from one to 2 years inclusive; the second - over 2 and up to 3 inclusive; the third - over 3 and up to 5, etc. (Clause 3, Article 258 of the Tax Code of the Russian Federation).

Thus, to calculate depreciation, it is necessary to determine the total cost of property for each group as of January 1 (clause 2 of article 259.2, clause 1, 3 of article 322 of the Tax Code of the Russian Federation). Then, on its basis, the amount of depreciation, taken into account in expenses, will be determined monthly. It is determined by the formula: P \u003d S x (k / 100%), where P is the amount of depreciation, S is the total balance of the depreciation group, k is the depreciation rate (in percent) for this depreciation group, specified in paragraph 5 of Article 259.2 of the Tax Code of the Russian Federation ... The monthly depreciation calculated in this way reduces the total balance of the depreciation group. In other words, the S indicator decreases every month, as a result of which the expenses for the acquisition of fixed assets are written off unevenly.

What to consider when choosing a method

When deciding how to calculate depreciation, in addition to the above features of each of the methods, several more points should be taken into account. Moreover, the chosen method will remain unchanged for five years (clause 1 of article 259 of the Tax Code of the Russian Federation).

So, organizations that have chosen the linear method should apply it to all fixed assets. Organizations that decide to apply the non-linear method will use it only for fixed assets of 1-7 groups. For property belonging to the 8-10 group, the legislator established a ban on the use of the non-linear method (clause 3 of article 259 of the Tax Code of the Russian Federation). Therefore, in this case, the work of an accountant will become more complicated, because you have to use both methods.

Another feature of the non-linear method is the procedure for determining the total balance of the group when buying or selling fixed assets. Thus, the acquired fixed assets increase the total balance of the group from the 1st day of the month following the commissioning (paragraph 1 of clause 3 of article 259.2 of the Tax Code of the Russian Federation). Upon sale or other disposal of fixed assets, the total balance of the group is reduced by the residual value of such objects (clause 10 of article 259.2 of the Tax Code of the Russian Federation). This means that the accountant will still have to track the cost of each fixed asset, despite the fact that depreciation is charged for the group as a whole.

Get a premium

Once a decision has been made on the method to be applied, depreciation can be charged. Such a right arises from the 1st day of the month following the time when the fixed asset was put into operation (clause 4 of article 259 of the Tax Code of the Russian Federation). And if the ownership of the fixed assets is subject to state registration (buildings, structures *), then depreciation begins to be charged only after the filing of documents for registration (provided that the property has already been put into operation - clause 11 of article 258 of the Tax Code of the Russian Federation).

Here the accountant should know that at the first calculation of depreciation, legislators give the organization a concession, allowing part of the cost of fixed assets to be included in the composition indirect costs without the use of depreciation formulas. This concession is called the depreciation bonus. So, for the OS of the third - seventh groups, you can immediately send 30% of their cost to expenses, and for other groups - 10 percent of the cost (clause 9 of article 258 of the Tax Code of the Russian Federation). At the same time, the initial cost of such fixed assets, taken into account when calculating depreciation (i.e., the indicator C for the linear method and S for the nonlinear method (see formulas above)), is determined already minus this premium (clause 9 of article 258 of the Tax Code of the Russian Federation).

True, this indulgence has a downside. So, if the fixed asset for which the premium was applied is sold within five years from the date of commissioning, then the premium will have to be restored and included in the income of the period when the sale took place (clause 9 of article 258 of the Tax Code of the Russian Federation). Moreover, the period of five years in the Tax Code of the Russian Federation is established for all fixed assets, including those with a shorter useful life. This means that when selling even fully depreciated property (for example, with a period of use of 3 years), the premium will have to be restored.

Suspension and termination

During the life of the fixed asset, situations are possible when the accrual of depreciation is suspended or completely stopped.

So, it is necessary to suspend the accrual of depreciation if the asset is transferred under a loan agreement, transferred to conservation for a period of more than 3 months, or is undergoing a long (over a year) reconstruction or modernization (clause 3). Accordingly, for these periods, depreciation is not charged and they are not included in the period of use. Upon the return of the property, depreciation continues.

The accrual of depreciation should be terminated in two cases: the period for calculating depreciation has expired or the fixed asset has been removed from the ownership of the organization. With the straight-line method, expiration usually means the complete write-off of the asset's cost as expenses. In this case, the accrual of depreciation ceases from the 1st day of the month following the month of write-off (clause 5 of article 259.1 of the Tax Code of the Russian Federation).

With the non-linear method, the expiration of the useful life entails the unconditional exclusion of the asset from the depreciation group. But at the same time, the total balance of the group does not change (clause 13 of article 259.2 of the Tax Code of the Russian Federation). That is, S in the formula P \u003d S x (k / 100%) after the expiration of the useful life of one or more fixed assets from one depreciation group remains unchanged. At the same time, if, as a result of such an exclusion, not a single asset remains in the group, it is liquidated (clause 12, article 259.2 of the RF Tax Code).

When a fixed asset is retired from the ownership of the organization (sale, transfer as a contribution to the authorized capital, etc.), depreciation on it also stops from the 1st day of the next month.

For an entity using the non-linear method, such disposal may result in the liquidation of the depreciation group and the termination of depreciation on it. This will happen if the total balance becomes less than 20 thousand rubles (the remaining amount is included in the non-operating expenses of the current period) or all fixed assets have dropped out of the group (clauses 11 and 12 of article 259.2 of the Tax Code of the Russian Federation).

“Natalya Emelyanova” “The cost of one mobile phone was 12,310 rubles, including VAT - 1,878 rubles. Connection cost - 1000 rubles (including VAT - 153 rubles). The other phone was purchased for 49,000 rubles (including VAT - 7475 rubles), connection was also 1,000 rubles (including VAT - 153 rubles). "

“Oleg” “A telephone worth less than 40,000 rubles should be considered as inventory. The transactions will look like this:

DEBIT 60 "Settlements with suppliers and contractors" CREDIT 51 ""
- 13 310 rubles. (12 310 + 1000) - paid for the purchase of a phone connected to a mobile operator;
- 11 279 rubles. (13 310 - 1878 - 153) - reflects the cost of purchasing a telephone;
- 2031 rubles. (1878 + 153) - VAT included; DEBIT 20 (26, 44) "Main production" CREDIT 10 "Materials"
- 11 279 rubles. - the cost of the mobile device and its connection have been written off;
- 2031 rubles. - VAT is accepted for deduction. "

Oksanka joined the discussion:

Oksanka “That's right. If the cost of a mobile phone with a connection is more than 40,000 rubles, then it will need to be accounted for as part of fixed assets and accounted for in income tax expenses through depreciation deductions. "

“Oleg” “As for the accounting of a mobile phone costing over 40,000 rubles, it will look different from the accounting of the first phone. Since it already needs to be depreciated. Let's take a closer look. According to the Classifier of Fixed Assets (approved by Decree of the Government of the Russian Federation No. 1), a mobile phone belongs to the third depreciation group "Telephone devices and special devices" (useful life is 3-5 years). An organization can reduce the income tax base by including the accrued amortization of a mobile phone, only if the phone is transferred to employees.

Also, the specified object does not contradict the provisions of PBU 6/01:

It is intended for use in the manufacture of products, in the performance of work or the provision of services, for the managerial needs of the organization, or for provision by the organization for a fee for temporary possession and use or for temporary use;
intended for use for a long time, that is, over 12 months;
its subsequent resale is not intended;
able to bring economic benefits in the future.

Depreciation in accounting and tax accounting is charged on a straight-line basis. Annual depreciation rate: 100%: 3 years \u003d 33.33%. Annual amount of depreciation charges: 41,525 rubles. * 33.33% \u003d 13 840 rubles. Monthly depreciation amount: 13 840 rubles. : 12 months \u003d RUB 1153 Accounting transactions will look like this:

DEBIT 60 "Settlements with suppliers and customers" CREDIT 51 "Current account"
- 50,000 rubles. - paid for the purchase of a mobile phone connected to a cellular network operator;
DEBIT 10 "Materials" CREDIT 60 "Settlements with suppliers and contractors"
- 1000 rubles. - reflects the cost of connecting the phone;
DEBIT 19 "Value added tax on acquired values" CREDIT 60 "Settlements with suppliers and contractors"
- 153 rubles. - VAT amount is taken into account;
DEBIT 20 (26, 44) "Main production" CREDIT 10 "Materials"
- 847 rubles. - the phone connection was written off;
DEBIT 68 subaccount "Calculations for VAT" CREDIT 19 "Value added tax on acquired values"
- 153 rubles. - VAT is accepted for deduction;
DEBIT 08 "Investments in fixed assets" CREDIT 60 "Settlements with suppliers and customers"
- 41,525 rubles. - the purchase of a mobile phone is reflected;
DEBIT 19 "Value added tax on acquired values" CREDIT 60 "Settlements with suppliers and customers"
- 7475 rubles. - VAT is reflected;
DEBIT 01 "Fixed assets" CREDIT 08 "Investments in fixed assets"
- 41,525 rubles. - phone has been registered;
DEBIT 20 "Main production" CREDIT 02 "Depreciation of fixed assets"
- 1153 rubles. - depreciation was charged in the month in which the object was taken into account. "

"Natalia Emelyanova" "Thank you so much."

"Radiant" addressed:

“Radiant” “Our company is on a simplified taxation system.

The property of the company includes a computer, monitor, printer, vacuum cleaner, furniture. Do I need to charge amortization deductions for all this? "

“Lena Denisovna” “Under a simplified taxation system with the object“ income minus expenses ”, the tax base can be reduced by the cost of fixed assets (both acquired and manufactured independently) (subparagraph 1 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation). Let me remind you that only property that meets the rules of Chapter 25 of the Tax Code can be classified as depreciable. Objects with a value over 40,000 rubles are recognized as fixed assets and depreciable property, but objects with a value of 40,000 rubles or less are not. In this case, they are taken into account in the cost of material costs (subparagraph 5 of paragraph 1 of article 346.16, subparagraph 3 of paragraph 1 of article 254 of the Tax Code of the Russian Federation). "

"Radiant" "Thank you for your answer."

"Elena Petrovna" "Our company has switched from a simplified taxation system (object" income ") to a common one. Is it necessary to determine the residual value of the depreciable property? "

As always, the guru of the forum "Oleg" came to the rescue:

“Oleg” “No. See letters of the Ministry of Finance of Russia No. 03-1106 / 2/36, No. 03-11-04 / 2/205 ".

“Semyonovna” “When transferring with the object“ income ”, expenses incurred during the period of application of the special regime are not taken into account when calculating the tax base. That is, the residual value is not determined. This provision is enshrined in paragraph 4 of Article 346.17 of the Tax Code. Depreciation will not be charged accordingly ”.

"Elena Petrovna" "Thank you."

“Samoilova” “Our company purchases uniforms with the company logo for the work of its employees. How to properly write off such clothes? And in what order should the specified property be taken into account in expenses for profit tax: as a lump sum as material expenses or as depreciable property? "

“Oleg” “Expenses for the purchase of overalls for employees can be recorded in the income tax base in two ways: either as part of material costs, or through depreciation. It all depends on the cost and service life, which are determined based on the issuance rates specified in the standard rates, or based on the standards established by the organization.

Clothes with a useful life of 12 months or more, and a useful life of up to 12 months, are written off linearly at a time as they are put into operation. If the overalls are not provided for by the regulatory documents, they should be written off at the expense of the profit. "

“Sonya” “I, as an individual, applied to the tax office for a property deduction for personal income tax on the sale of non-residential premises. This is an industrial and warehouse building, which has been owned for more than three years and was used for the purpose of carrying out business activities. However, the tax office refused to apply the deduction and indicated that the specified property is a fixed asset and is subject to depreciation. Is it so?"

“Oleg” “That's right, the tax authorities are right. A similar situation is discussed in the letter of the Ministry of Finance of Russia No. 03-04-05-01 / 303. In it, officials note that the building used natural person in business, is recognized as a fixed asset on which depreciation is charged. Therefore, if such depreciation was charged, then when selling this property, it is impossible to reduce the tax base again by the amount of the property deduction. "

"Sonya" "Thanks for the answer."

Lenochka “Our company sells a fixed asset before the expiration of 5 years from the date of its commissioning. When should the organization recover the depreciation premium? "

"Oleg" "The Tax Code does not contain any clarification when it is necessary to restore the depreciation premium."

"Helen" "What should be done in this case?"

“Nadezhda Petrovna” “On this issue, the Ministry of Finance of Russia adheres to a certain position, according to which the depreciation premium upon restoration is taken into account during the period of sale of the fixed asset. At the same time, the restored amount of the depreciation bonus as part of expenses neither in the recovery period nor in subsequent periods, including through depreciation charges, is not subject to accounting (see letters of the Ministry of Finance of Russia No. 03-03-05 / 37, No. 03-03-06 / 2/142).

Recall: the restoration of the depreciation premium should be understood as an increase in the size of the tax base for income tax during the period of sale of fixed assets by including the previously accounted depreciation bonus in the composition non-operating income in the reporting (tax) period in which the sale was carried out. "

Egor continued the conversation:

"Egor" "Is the restored depreciation premium taken into account when determining the residual value of a fixed asset sold before the expiration of 5 years from the date of its commissioning?"

"Oleg" "Again, the Tax Code does not contain any clarifications on this issue."

"Nadezhda Petrovna" " Amortization premiumrecognized as an expense in accordance with paragraph 2 of paragraph 9 of Article 258 of the Tax Code, when determining the residual value of the depreciable property is not taken into account. This position is confirmed by the letters of the Ministry of Finance of Russia No. 03-03-06 / 1/493, No. 03-03-06 / 2/102, No. 03-03-06 / 1/61 ".

“Oleg” “It's simple. An aggressive environment is understood as a combination of natural or artificial factors, the influence of which causes increased wear and tear of fixed assets during their operation. Also, working in an aggressive environment is equivalent to finding fixed assets in contact with an explosive and fire hazardous, toxic or other aggressive technological environment, which can serve as a reason (source) for initiating an emergency. "

"Nadezhda Petrovna" "An aggressive technological environment (including an explosive and fire hazardous, toxic) means substances recognized as hazardous in accordance with Federal Law No. 116-FZ" On Industrial Safety of Hazardous Production Facilities "(hereinafter - Law No. 116-FZ). Thus, if the fixed asset is in direct contact with an aggressive environment, then the use of increasing factors is legitimate. In the opinion of the Federal Tax Service of Russia, granting the status of hazardous individual facilities operated by the taxpayer does not mean the presence of an aggressive environment throughout the entire property complex of the organization in the meaning in which it is defined in Chapter 25 of the Tax Code (letter of the Federal Tax Service of Russia No. SHS-17-3 / 205 @).

Each specific case of using fixed assets in such conditions should be considered separately. Therefore, first of all, we recommend to consolidate the use of a multiplying coefficient in the accounting policy. It is also necessary to prepare certificates that will confirm and also list the presence of harmful factors in production (for each workshop). They must be certified by a competent person, for example, a technician. Law No. 116-FZ establishes that hazardous production facilities are subject to registration in the state register in accordance with the procedure established by the Government of the Russian Federation. At the same time, the requirements for the registration of hazardous production facilities in the state register, including the identification of hazardous production facilities, are established by the federal executive body in the field of industrial safety together with the federal executive body authorized to solve problems in the field of protecting the population and territories from emergencies. (Clause 2, Article 2) ".
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