Depreciate fixed assets from which month. Depreciation of fixed assets: rules of accrual and accounting. About Uniform rates of depreciation

The terms for this operation are set:

• PBU 6/01 (order of the Ministry of Finance of the Russian Federation of March 30, 2001, No. 26n);
• PBU 14/2007 (order of the Ministry of Finance of the Russian Federation of December 27, 2007, No. 153n);
• Tax Code of the Russian Federation.

In addition to the timing, these documents contain information on the rules for calculating depreciation deductions.

Amortization calculation period in accounting

PBU 6/01 and 14/2007 determine that depreciation is charged from the next month after the objects are accepted for accounting. This operation is carried out until the absolute write-off of the value or disposal of assets, and completely ends on the 1st day of the month following the month of deregistration (clauses 21, 22 PBU 6/01, clauses 31, 32 PBU 14/2007) ...

Example

The organization purchased the equipment and registered it on February 20. In this case, depreciation starts on March 1.

The equipment was sold a year later, reflecting its retirement on 6 February. Depreciation will end on March 1.

The term for calculating depreciation in tax accounting

The Tax Code of the Russian Federation specifically specifies from what date "tax" depreciation is charged - from the first day of the next month, after the month of transfer of the object into operation (clause 4 of Art. 259 of the Tax Code). Moreover, for tax accounting, it does not matter when exactly the state registration of the object was made, if it is necessary.

Similarity and difference in the timing of the calculation of depreciation for different types of accounting

Companies typically calculate accounting depreciation on a monthly basis, reflecting the corresponding correspondence on the last day of the month. If a company has the right to keep simplified accounting, then it can calculate annual depreciation at a time on December 31, or at independently defined periods during the year (clause 19 of PBU 6/01).

The difference in accounting and tax accounting depends on the period from which depreciation is calculated:

• in accounting - from the next month, after the month of accepting the object for accounting;
• in tax accounting - from the month following the one in which the object was transferred into operation.

This difference can exist if the OS is purchased in one month and is brought into production in another.

Example

The accountant reflected the initial value on account 01 on August 29, and from September 1 on it the accrual of accounting depreciation began.

Putting the vehicle into operation is possible only after its state registration - on September 5. Depreciation in tax accounting will begin after the vehicle is put into operation, but not earlier than next month, that is, from October 01.

11.4.3.1. START OF CALCULATION OF CUSHIONING

You have the right to start calculating depreciation on an object of depreciable property from the 1st day of the month following the month in which this object was put into operation (clause 4 of article 259 of the Tax Code of the Russian Federation).

This rule is also true in the case of payment of fixed assets in installments (Letter of the Ministry of Finance of Russia dated September 15, 2009 N 03-03-06 / 2/170). However, earlier the financial department believed that until full payment of the fixed asset its initial cost was not formed and such property was not subject to depreciation (Letter of the Ministry of Finance of Russia dated November 16, 2006 N 03-03-04 / 2/247 (item 1)).

Moreover, from January 1, 2013, this procedure also applies to fixed assets, the rights to which are subject to state registration. Law N 206-FZ invalidated clause 11 of Art. 258 of the Tax Code of the Russian Federation, as well as amendments have been made to paragraph 4 of Art. 259 of the Tax Code of the Russian Federation, according to which the beginning of the depreciation of such objects does not depend on the date of state registration.

For example, the Alpha organization acquired a building on December 27, which was put into operation on January 24. The documents for state registration of property rights were submitted to the registering authority on March 1. In tax accounting, depreciation of this fixed asset should be calculated by the Alpha organization from February.

Note that Law No. 206-FZ did not contain transitional provisions, so it was unclear according to which rules - according to new or old - depreciation should be charged in respect of objects that were put into operation before January 1, 2013, if documents for state registration title to them was filed after that date. Transitional provisions were introduced later by the Federal Law of 23.07.2013 N 215-FZ.

Note

You can learn more about this in the section "Situation: What is the procedure for calculating depreciation on real estate objects that were put into operation before January 1, 2013 and documents for state registration of ownership of which were filed after January 1, 2013?"

Recall that before January 1, 2013, depreciation of a fixed asset, the rights to which are subject to state registration, began to accrue after it was put into operation and the submission of documents for registration of these rights (clause 11 of article 258 of the Tax Code of the Russian Federation). The fact of submitting documents for state registration had to be documented (for additional information on this issue, see Letters of the Ministry of Finance of Russia dated 17.08.2012 N 03-03-06 / 1/421, dated 08.06.2012 N 03-05-05-01 / 31, dated 29.07.2010 N 03-03-06 / 1/492, dated 07.12.2009 N 03-03-06 / 2/231, dated 10.11.2009 N 03-03-06 / 1/734, Federal Tax Service of Russia dated 31.05.2013 N ED-4-3 / 9944 @ (p. 1), Federal Tax Service of Russia for Moscow dated 28.12.2009 N 16-15 / 137360.2). If it was impossible to confirm the fact of submission of documents, then, in the opinion of the financial department, depreciation was charged only after receiving a certificate of state registration of rights (Letter of the Ministry of Finance of Russia dated 19.08.2010 N 03-03-06 / 1/560).

At the same time, it could turn out that in accounting you began to charge depreciation much earlier and even completely depreciated the OS. However, this did not in any way affect the procedure for calculating "tax" depreciation (see, for example, Letter of the Ministry of Finance of Russia dated February 21, 2008 N 03-03-06 / 1/123).

For example, in January 2012, Beta acquired a building that was commissioned in February. The documents for state registration of property rights were submitted to the registering authority in March. The ownership of such a building was registered in April.

Under these circumstances, Beta should have been depreciating for such a building from April.

At the same time, the Presidium of the Supreme Arbitration Court of the Russian Federation expressed the opinion that the beginning of depreciation is associated only with the moment the fixed asset is put into operation in accordance with paragraph 4 of Art. 259 of the Tax Code of the Russian Federation and does not depend on the fulfillment of the conditions of paragraph 11 of Art. 258 of the Tax Code of the Russian Federation (Resolution of October 30, 2012 N 6909/12). The judges also emphasized that the right of a taxpayer to take into account, through depreciation, the costs associated with the creation and (or) acquisition of property should not be made dependent on the state registration of rights to it. Some lower-level arbitral tribunals take a similar position, but a number of judges held the same position as the supervisory authorities.

See the Encyclopedia of Income Tax Disputes for the law enforcement practice on the date from which depreciation is charged on a fixed asset, the right to which is subject to state registration.

However, the analysis of the provisions of Art. Art. 259.1 and 259.2 of the Tax Code of the Russian Federation shows that the determination of the amount of depreciation accrued for one month directly depends on the inclusion of the depreciable fixed asset in one or another depreciation group (subgroup).

Therefore, despite the fact that the right to start depreciation on a fixed asset arises after the object is put into operation, it is not possible to start accruing depreciation on it until the asset is included in the corresponding depreciation group (subgroup). Thus, in our opinion, until January 1, 2013, it was necessary to charge depreciation on objects, the rights to which are subject to state registration, after the submission of documents for registration of such rights.

At the same time, if you have not followed this procedure and the depreciation of the property has begun from the moment the fixed asset is put into operation, then, given the legal position of the Supreme Arbitration Court of the Russian Federation, you have the opportunity to defend the legality of your actions in court.

Please note that this procedure for calculating depreciation did not apply to cases of registration vehicle in the departments of the traffic police or Gostekhnadzor. This is due to the fact that such registration is carried out for accounting purposes and is not a state registration of rights to these objects in the sense of paragraph 1 of Art. 131 of the Civil Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated June 13, 2012 N 03-03-06 / 1/303). Many courts agreed with this. However, there were also opposite solutions.

For the law enforcement practice on the date from which depreciation is charged on vehicles that are put into operation, but are not registered with the traffic police or Gostekhnadzor, see the Encyclopedia of Disputable Situations on Income Tax.

Also note that it is not a prerequisite for the calculation of depreciation, the completion of the procedure for coordinating various permits with respect to the depreciable property with state bodies (see, for example, Letter of the Ministry of Finance of Russia dated 21.08.2009 N 03-03-06 / 2/158).

With respect to capital investments in leased (leased) fixed assets, depreciation begins to be charged in the following order:

- from the lessor (lender) - from the 1st day of the month following the month in which this property was put into operation (clauses 3, 4 of article 259.1, clauses 6, 7 of article 259.2 of the Tax Code of the Russian Federation );

- from the lessee (borrower) - from the 1st day of the month following the month in which this property was put into operation (clauses 3, 4 of article 259.1, clauses 6, 7 of article 259.2 of the Tax Code of the Russian Federation ).

SITUATION: What is the procedure for calculating depreciation on real estate objects that were put into operation before January 1, 2013 and documents for state registration of ownership of which were submitted after January 1, 2013?

Recall that from January 1, 2013, real estate objects are subject to depreciation starting from the month following the month of their commissioning, regardless of the date of submission of documents for state registration of rights (clause 4 of article 259 of the Tax Code of the Russian Federation, clause 6 of article 1, part 1 of article 4 of the Federal Law of 29.11.2012 N 206-FZ).

However, the legislation did not regulate the transitional provisions on the accrual of depreciation for facilities that were put into operation before January 1, 2013, and documents for state registration of ownership of them were submitted after January 1, 2013 or have not been submitted at the moment. This led to numerous questions from taxpayers about the legality of depreciation for such fixed assets starting from January 1, 2013 or from the 1st day of the month following the month of their commissioning.

In this regard, Federal Law No. 215-FZ of July 23, 2013 made the appropriate additions to Law No. 206-FZ, establishing transitional provisions for the application of a new procedure for calculating depreciation (Article 3 of Law No. 215-FZ). These provisions entered into force after one month from the date of the official publication of Law No. 215-FZ (part 3 of article 4 of this Law). The law was published on July 23, 2013 on the official Internet portal of legal information http://www.pravo.gov.ru.

Accrual of depreciation for fixed assets, the rights to which are subject to state registration and which were put into operation before December 1, 2012, starts from the 1st day of the month following the month of filing documents for state registration (Article 3.1 of Law N 206-FZ).

Thus, the start of depreciation of fixed assets put into operation in December 2012 does not depend on the state registration of rights to them. Therefore, depreciation on these assets starts from January 1, 2013.

However, we recall that prior to the entry into force of Law No. 215-FZ, there were no transitional provisions in Law No. 206-FZ. Therefore, from January 1, 2013, many taxpayers began calculating depreciation for fixed assets put into operation until December 1, 2012, without having documentary evidence of the fact of filing documents for state registration of rights. Such organizations, according to Art. 3.1 of Law N 206-FZ are exempt from the payment provided for by Art. Art. 75, 122 of the Tax Code of the Russian Federation of penalties and fines for non-payment (incomplete payment) of income tax due to the application of a different procedure for calculating depreciation.

Note!

The provisions of Art. 3.1 of Law N 206-FZ does not provide for exemption from paying a fine for gross violation of the rules for accounting for income and expenses established by Art. 120 of the Tax Code of the Russian Federation.

It should be noted that the transitional provisions are not clearly formulated and this may lead to disputes with the tax authorities.

We believe that the will of the legislator was aimed at excluding expenses previously recognized by taxpayers in connection with the depreciation of such fixed assets without submitting documents for state registration of rights. That is, the purpose of adopting the transitional provisions was to replenish the budget revenues that fell since the beginning of 2013. The grounds for such conclusions are provided, in particular, by the Letter of the Federal Tax Service of Russia dated 05/31/2013 N ED-4-3 / 9944 @.

In our opinion, the entry into force of Art. 3.1 of Law No. 206-FZ entails for taxpayers the need to recalculate the tax base and exclude depreciation amounts from expenses (paragraph 2, clause 1 of article 54 of the Tax Code of the Russian Federation). Given that taxpayers are exempt from payment of penalties, the necessary changes can be made in tax return for the current reporting period.

Note!

The entry into force of Art. 3.1 of Law No. 206-FZ is not clearly defined by the legislator. Part 3 of Art. 4 of Law N 215-FZ does not contain an indication of a specific date from which Art. 3.1 of Law N 206-FZ.

However, in the opinion of the Ministry of Finance of Russia, the date of entry into force of these provisions should be considered August 23, 2013 (Letters from 13.01.2014 N 03-03-06 / 1/279, dated 14.10.2013 N 03-03-06 / 1 / 42746).

Based on this, the inspectorates probably will not charge interest only in connection with the incomplete payment of advance payments for reporting periodscompleted before the specified date.

However, it should be recalled that by general rule acts of legislation on taxes and fees come into force no earlier than one month from the date of their official publication and no earlier than the 1st day of the next tax period for the relevant tax (clause 1 of article 5 of the Tax Code of the Russian Federation).

Taking into account the foregoing, it is possible that taxpayers who did not adjust the tax base in this case and continued to accrue depreciation on these fixed assets, the tax authority will charge both penalties and a penalty for incomplete payment of income tax based on the entire amount of depreciation charges.

Note!

At the same time, taking into account the approach of the Presidium of the Supreme Arbitration Court of the Russian Federation to determining the start date of the depreciation of real estate, it can be assumed that this approach will not find approval in the arbitration courts.

In addition, from Art. 3.1 of Law N 206-FZ it follows that exemption from payment of penalties and fines is not applicable to:

- organizations that, for example, guided by the above position of the Presidium of the Supreme Arbitration Court of the Russian Federation, began to charge depreciation on fixed assets before January 1, 2013, without taking into account the provisions of clause 11 of Art. 258 of the Tax Code of the Russian Federation.

We believe that such taxpayers, in the event of a disputable situation with the inspection, with a high degree of probability will be able to prove in court the illegality of the accrual of penalties and fines in such a situation. After all, the Presidium of the Supreme Arbitration Court of the Russian Federation in its Resolution of 10/30/2012 N 6909/12 indicated that until 2013 the start date of the amortization of real estate did not depend on the date of submission of documents for state registration of rights;

- taxpayers who will start calculating depreciation according to those specified in Art. 3.1 of Law No. 206-FZ to objects of fixed assets without submitting documents for their state registration after the entry into force of Law No. 215-FZ.

However, it does not follow from a direct reading of the new rule that taxpayers should exclude previously recognized expenses from the tax base. Moreover, the provisions of Art. 3.1 of Law No. 206-FZ provide for exemption from a fine for non-payment (incomplete payment) of income tax in connection with the recognition of such expenses.

At the same time, liability for non-payment of tax is not applied in case of non-payment of advance payments on it (Article 122 of the Tax Code of the Russian Federation). In this regard, the grounds for calculating a fine under Art. 122 of the Tax Code of the Russian Federation could arise only upon the calculation and payment of the tax based on the results of 2013, calculated on the basis of the tax base, which would have taken into account the disputed expenses.

However, it is unlikely that tax authorities will take this approach.

In conclusion, we note that earlier on the issue of the moment from which the depreciation begins for the considered fixed assets, the Ministry of Finance of Russia gave explanations. In his opinion, in relation to fixed assets put into operation before January 1, 2013, it is necessary to be guided by the provisions of paragraph 11 of Art. 258 of the Tax Code of the Russian Federation. Thus, the beginning of depreciation in this case depends on the moment of submission of documents for state registration of ownership (Letters of the Ministry of Finance of Russia dated 04.22.2013 N 03-03-06 / 4/13773, dated 05.04.2013 N 03-03-06 / 4 / 11151, dated March 29, 2013 N 03-03-06 / 1/10161, dated March 21, 2013 N 03-03-06 / 1/8836, dated March 18, 2013 N 03-03-06 / 1/8157, dated March 15. 2013 N 03-03-06 / 1/7940, dated 12.03.2013 N 03-03-06 / 1/7285, dated 28.02.2013 N 03-03-06 / 1/5798, dated 28.02.2013 N 03-03 -06/1/5793).

11.4.3.2. SUSPENSION OF CALCULATION OF CUSHIONING

In some situations, the accrual of depreciation must be suspended (clause 3 of article 256 of the Tax Code of the Russian Federation).

——————————–

<*> When a fixed asset is reopened, depreciation is charged on it in the order that was in effect until its conservation, and the period useful use extended for the period when the asset is on conservation (paragraph 6, clause 3, article 256 of the Tax Code of the Russian Federation, see also Letter of the Federal Tax Service of Russia for Moscow dated 01.12.2009 N 16-15 / 125953).

If you depreciate the above fixed assets by a non-linear method, then you stop accruing depreciation by reducing the total balance of the corresponding depreciation group (subgroup) by the residual value of such objects (clause 8 of article 259.2 of the Tax Code of the Russian Federation). When the depreciation of these fixed assets is resumed, the total balance of the depreciation group (subgroup), on the contrary, increases by the residual value of these objects (clause 9 of article 259.2 of the Tax Code of the Russian Federation).

Note

Note that if you temporarily suspend the operation of a fixed asset (for example, due to repairs), you can still depreciate it. For more details, see sect. 11.1 “What applies to depreciable property”.

11.4.3.3. TERMINATION OF CALCULATION OF CUSHIONING

If you use the straight-line method, then you need to stop calculating depreciation from the 1st day of the month following the month when full write-off the cost of an object of depreciable property or when this object was removed from the structure of the depreciable property for any reason (clause 5 of article 259.1 of the Tax Code of the Russian Federation).

When the non-linear method is applied, depreciation ceases as a result of:

- disposal of objects of depreciable property. In this case, the total balance of the corresponding depreciation group (subgroup) is reduced by the residual value of such objects (clause 10 of article 259.2 of the Tax Code of the Russian Federation);

- liquidation of the depreciation group (subgroup) on the grounds provided for in clauses 11, 12 of Art. 259.2 of the Tax Code of the Russian Federation.

Note that, in the opinion of the Ministry of Finance of Russia, depreciation on vehicles, regardless of the accrual method, stops from the month following the month of their deregistration with the registering authorities. Even if the fixed asset after deregistration remains on the balance sheet of the organization (Letter of the Ministry of Finance of Russia dated July 21, 2010 N 03-03-06 / 1/468 (clause 1)). At the same time, the financial department does not link the start date of depreciation on vehicles with their state registration (Letter of the Ministry of Finance of Russia dated 20.11.2007 N 03-03-06 / 1/816).

11.4.3.4. THE BEGINNING AND CUTTING THE CALCULATION OF AMORTIZATION BY THE AGAIN CREATED, LIQUIDIZED, REORGANIZED ORGANIZATIONS

If your organization was recently created or formed as a result of reorganization, then you have the right to start calculating depreciation from the 1st day of the month following the month in which the state registration of the organization was carried out (subparagraph 2 of paragraph 5 of article 259 of the Tax Code of the Russian Federation).

If the organization is liquidated, then depreciation is charged for the month (inclusive) in which the liquidation is completed (clause 1 of clause 5 of article 259 of the Tax Code of the Russian Federation).

In the event that an organization is reorganized, the last depreciation is charged in the month of completion of the reorganization (subparagraph 1 of paragraph 5 of article 259 of the Tax Code of the Russian Federation).

Please note that the provisions of paragraphs. 1, 2 p. 5 art. 259 of the Tax Code of the Russian Federation are applicable in relation to organizations, the tax period for which, in accordance with Art. 55 of the Tax Code of the Russian Federation begins or ends before the end of the calendar month.

However, a situation may arise when the end of the tax period for the organization falls on the last day of the month. For example, this happens during a reorganization that is completed on the 1st day of the calendar month, since the last tax period for an organization liquidated as a result of this procedure ends before the day of its completion (clause 3 of article 55 of the Tax Code of the Russian Federation).

In this case, the liquidated organization will end the depreciation charge in the month preceding the month of completion of the reorganization. At the same time, the question arises as to from what moment the assignee is entitled to charge depreciation.

The Ministry of Finance of Russia gave explanations on the procedure for calculating depreciation in a similar situation for the case of reorganization in the form of a merger. The financial department indicated that when an entry is made in the Unified State Register of Legal Entities on the termination of the activities of the affiliated organization on the 1st day of the calendar month, the successor organization begins to accrue depreciation from the 1st day of this month (Letter of the Ministry of Finance of Russia dated 12/14/2012 N 03-03-06 / 1 / 656).

For example, Beta LLC was reorganized as a result of the incorporation of Delta LLC and received trade equipment under the deed of transfer. The reorganization was completed on March 1. The last time Delta LLC will charge depreciation in February. Beta LLC will be able to start calculating depreciation on the equipment received from March 1.

We also note that the provisions of paragraphs. 1, 2 p. 5 art. 259 of the Tax Code of the Russian Federation does not apply to companies that are reorganized through transformation, i.e. change their organizational and legal form (clause 5 of article 58 of the Civil Code of the Russian Federation, paragraph 4 of clause 5 of article 259 of the Tax Code of the Russian Federation). They continue to depreciate in the same manner.

SITUATION: Was it necessary to confirm the fact of submission of documents for state registration of ownership for the calculation of depreciation on real estate objects received as a result of reorganization before January 1, 2013?

Rights to some property (for example, to real estate) are subject to state registration (clause 1 of article 131, paragraph 3 of clause 2 of article 218 of the Civil Code of the Russian Federation, clause 1 of article 4 of the Federal Law of 21.07.1997 N 122-FZ) ...

Recall that from January 1, 2013, the beginning of depreciation for such fixed assets does not depend on the date of submission of documents for state registration (clause 4 of article 259 of the Tax Code of the Russian Federation).

However, earlier, in accordance with paragraph 11 of Art. 258 of the Tax Code of the Russian Federation, depreciation of these fixed assets was to be charged after their commissioning and the submission of documents for registration of ownership.

In this regard, the question arose: from what moment should depreciation be charged on fixed assets received as a result of reorganization?

According to the explanations of the Plenums of the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation, in the event of a reorganization, the legal successor's title to such objects arose (as it arises) on the date of its completion in accordance with Art. 16 of the Federal Law of 08.08.2001 N 129-FZ regardless of the state registration of ownership (clause 11 of the Resolution of the Plenum of the Supreme Court of the Russian Federation N 10, Plenum of the Supreme Court of the Russian Federation N 22 of 29.04.2010).

Consequently, the successor organization included fixed assets in depreciation groups at the end of the reorganization, without taking into account the time of submission of documents for registration of ownership (Letters of the Ministry of Finance of Russia dated December 31, 2010 N 03-03-06 / 1/817, Federal Tax Service of Russia in Moscow dated 04.16.2012 N 16-15 / 033362 @). Thus, the submission of documents for registration of the right was not a condition for calculating depreciation on such fixed assets. This was confirmed by judicial practice (see, for example, Resolution of the Federal Antimonopoly Service of the North-Western District of 20.06.2011 N A05-3414 / 2010).

For example, LLC “Alpha” was formed as a result of separation from JSC “Gamma” and received non-residential premises according to the separation balance sheet. The reorganization was completed on April 15th. Organization "Alpha" could start accruing depreciation on the property received from May 1, regardless of the fact of filing documents for state registration of ownership.

It should be noted that before the release of the Resolution of the Plenum of the Supreme Court of the Russian Federation N 10, the Plenum of the Supreme Court of the Russian Federation N 22 dated 04/29/2010, the Ministry of Finance of Russia expressed ambiguity on this issue. So, for cases of reorganization in the forms of transformation and incorporation, officials indicated that the fact of filing documents for registration of ownership must be documented (Letters of the Ministry of Finance of Russia dated December 31, 2009 N 03-03-06 / 1/836, dated December 31, 2009 N 03 -03-06 / 1/835).

Note

Confirmation of the fact of submission of documents for registration of ownership is a receipt issued by the territorial body of Rosreestr on receipt of documents (clause 6 of article 16 of Law N 122-FZ, clause 1, 5.1.1 of the Regulation on the Federal Service for State Registration, Cadastre and Cartography, approved by the Decree of the Government of the Russian Federation of 01.06.2009 N 457).

At the same time, in Letter of 16.10.2009 N 03-03-06 / 1/669, the Ministry of Finance of Russia came to different conclusions regarding reorganization in the form of transformation. He pointed out that the accrual of depreciation is not interrupted regardless of the fact that the assignee submits documents for registering the right to the OS.

11.4.3.5. START OF CALCULATION OF DEPRECATION IF THE INITIAL COST OF THE FIXED ASSETS CHANGED IN THE CASE OF ITS ADDITION, ADDITIONAL EQUIPMENT, RECONSTRUCTION, MODERNIZATION, TECHNICAL RE-EQUIPMENT, PARTIAL LIQUIDATION

The initial cost of the fixed asset may change during its completion, retrofitting, reconstruction, modernization, technical re-equipment, partial liquidation and on other similar grounds (clause 2, article 257 of the RF Tax Code). In what follows, for simplicity of presentation, we will apply the term “modernization” to all such cases of changes in the value of fixed assets (except for partial liquidation).

So, in such situations, the following question arises: from what date should depreciation be calculated based on the original cost changed as a result of modernization (partial liquidation)?

As a general rule, depreciation for objects of depreciable property is charged from the 1st day of the month following the month in which this object was put into operation (clause 4 of article 259 of the Tax Code of the Russian Federation).

Therefore, we believe that it is possible to recognize depreciation in expenses in a different amount from the 1st day of the month following the month of completion of the modernization (partial liquidation). At the same time, upon completion of the modernization, an act should be drawn up confirming the date of completion of the work and the commissioning of the modernized OS. Then the accrual of depreciation based on the increased initial cost starting from the 1st day of the month following the month of completion of the modernization does not contradict paragraph 4 of Art. 259 of the Tax Code of the Russian Federation (clause 7 of article 259.1, clause 9 of article 259.2, clause 2 of article 322 of the Tax Code of the Russian Federation). The form of such an act can be developed by the organization independently, taking into account the provisions of Part 2 of Art. 9 of Law N 402-FZ. Or the taxpayer can use the unified form N OS-3, which is approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 N 7.

Recall that earlier, before January 1, 2013, the fact of the completion of the modernization could only be confirmed by an act in form N OS-3 (Letter of the Ministry of Finance of Russia dated 17.08.2009 N 03-03-05 / 157).

Note

The procedure for calculating depreciation after changing the initial cost of fixed assets is discussed in section. 11.4.1.1.1 “Procedure for calculating depreciation on a straight-line basis in the event of completion, retrofitting, reconstruction, modernization, technical re-equipment, partial liquidation of a fixed asset”.

With regard to the partial liquidation of fixed assets, we believe that it can be formalized by an independently developed act on the write-off of fixed assets. For convenience, you have the right to use the unified forms N OS-4, N OS-4a, N OS-4b. This option is possible on the basis of par. 10 p. 76 and para. 7 p. 77 of the Methodological Guidelines for the Accounting of Fixed Assets, approved by Order of the Ministry of Finance of Russia dated 13.10.2003 N 91n. Note that this issue was resolved in a similar way until January 1, 2013 (Letter of the Ministry of Finance of Russia dated August 27, 2008 N 03-03-06 / 1/479).

In this case, the act must additionally indicate the share of the liquidated property as a percentage of the object as a whole (Letters of the Ministry of Finance of Russia dated 08.19.2011 N 03-03-06 / 1/503, dated 27.08.2008 N 03-03-06 / 1/479 ).

In addition, from January 1, 2013, the accrual of depreciation for fixed assets, the rights to which are subject to state registration, starts from the 1st day of the month following the month of their introduction into operation, regardless of the date of state registration (clause 4 of article 259 Tax Code of the Russian Federation, sub-item “b” of item 5 of article 1 of Law N 206-FZ). We believe that this procedure for calculating depreciation is applicable to fixed assets, the rights to which, after reconstruction, are subject to state registration.

Note!

Until January 1, 2013, in the opinion of the regulatory authorities, for fixed assets, the rights to which after reconstruction were subject to state registration, depreciation could be charged only after the submission of documents for such registration (see, for example, Letter of the Federal Tax Service of Russia for Moscow dated 02/15/2007 N 09-14 / 014328). This date was confirmed by a receipt issued by the territorial agency of Rosreestr on receipt of documents (clause 6 of article 16 of the Federal Law of July 21, 1997 N 122-FZ, clause 1 of the Regulation on the Federal Service for State Registration, Cadastre and Cartography, approved by the Decree of the Government of the Russian Federation of 01.06. 2009 N 457).

11.4.4. CUSHIONING FOR FIXED EQUIPMENT PUT INTO OPERATION BEFORE JANUARY 1, 2002

Recall that before January 1, 2009, a special procedure for calculating depreciation was established for all fixed assets put into operation before January 1, 2002 (clause 1 of article 322 of the Tax Code of the Russian Federation). Moreover, this procedure differed depending on whether the actual period of use of these OS exceeded as of January 1, 2002, their useful life established in accordance with the requirements of Art. 258 of the Tax Code of the Russian Federation, or not.

Note

More details about the procedure for calculating depreciation for such fixed assets in 2002 - 2008. you can find out in sect. 11.5.2 “Depreciation for property, plant and equipment put into operation before January 1, 2002”.

However, since January 1, 2009, the above norm has ceased to be in force (clause 21 of article 1, clause 1 of article 7 of the Federal Law of 22.07.2008 N 158-FZ). Nevertheless, many organizations still have fixed assets that were put into operation before January 1, 2002 and whose residual value is different from zero.

Thus, the following situation may arise. Before January 1, 2009, you used the straight-line depreciation method for this asset and want to continue using this method in the future. In this case, if you follow paragraph 2 of Art. 259.1, paragraph 1 of Art. 322 of the Tax Code of the Russian Federation, you may experience either underdepreciation of this OS by the end of its useful life, or vice versa - premature write-off of its cost as expenses. Therefore, the Ministry of Finance of Russia reasonably believes that for such fixed assets, depreciation should be charged in the same manner, which was valid until January 1, 2009 (Letter dated 17.04.2009 N 03-03-06 / 1/261).

For example, in May 2001, the organization purchased an overhead crane (OKOF code 14 2915010) (seventh depreciation group). Its useful life was determined by the taxpayer at 15 years. Consequently, the useful life of such an asset will expire only in May 2016. Therefore, as of January 1, 2009, the cost of the crane was only partially depreciated. The organization uses a straight-line depreciation method.

Amount of the monthly depreciation deduction in 2009 - 2016 will be calculated by it in the same manner as before 2009 on the basis of paragraphs. 2 p. 1 art. 322 of the Tax Code of the Russian Federation. That is, the depreciation amounts will be determined as the product of the residual value of fixed assets as of January 1, 2002 and the depreciation rate, which is calculated based on the useful life of 173 months (15 years x 12 months - 7 months).

If, as of January 1, 2002, the organization had fixed assets that were in use longer than the period provided for them by the Classification of fixed assets, you had to separate them into a separate depreciation group. As of that date, organizations should have determined the residual value of such property. Further, this cost was subject to uniform accounting in expenses during the period established by the organization, but not less than seven years starting from January 1, 2002 (paragraph 2 of clause 2 of clause 1 of article 322 of the Tax Code of the Russian Federation).

At the same time, some organizations may still have under-depreciated property on the balance sheet, separated into a separate depreciation group, the cost of which was evenly written off as expenses in 2002-2008. For example, this may be due to the modernization of such fixed assets in late 2008 or early 2009.

So, in Letters dated 09/08/2009 N 03-03-06 / 4/76 and from 05/26/2009 N 03-03-06 / 1/344, the Ministry of Finance of Russia considered similar situations. At the same time, before the modernization, the cost of fixed assets in tax accounting was completely written off. The finance department concluded that the cost of modernizing depreciated but operated fixed assets forms the residual value of such objects.

In this regard, the officials indicated that if, as of January 1, 2009, there was a residual value for such fixed assets, it should be written off in the same manner (based on the monthly depreciation amounts charged on such property).

At the same time, the Ministry of Finance of Russia considers it possible to take into account up to 10% of the costs of such modernization at a time, i.e. apply a depreciation bonus (Letter dated 09/08/2009 N 03-03-06 / 4/76).

Note

More about depreciation bonus see sect. 11.6 “Amortization premium”.

Note that the cost of such fixed assets could not have been written off until January 1 for another reason: to write off the residual value of this property, the taxpayer set a period of more than seven years. After all, paragraph 1 of Art. 322 of the Tax Code of the Russian Federation did not prohibit this.

11.5.1. METHODS OF CALCULATION OF CUSHIONING

Until January 1, 2009, the amount of depreciation should have been charged monthly separately for each item of depreciable property and taken into account when calculating income tax as part of expenses related to production and (or) sale (subparagraph 3 of paragraph 2 of Art. 253, p. 2 article 259 of the Tax Code of the Russian Federation).

To calculate the amount of monthly depreciation, it was necessary to determine the depreciation rate, taking into account the useful life of the depreciable property object (clause 3 of article 259 of the Tax Code of the Russian Federation).

The amount of the depreciation rate depended on the chosen depreciation method. This method was chosen in relation to each object of depreciable property and did not change during the entire period of depreciation for this object (clause 3 of article 259 of the Tax Code of the Russian Federation).

Depreciation was charged using one of two methods - linear and non-linear (clause 1 of article 259 of the Tax Code of the Russian Federation).

——————————–

<*> The straight-line depreciation method was applied in mandatory to buildings, structures, transfer devices included in the eighth - tenth depreciation groups (clause 3, article 259 of the Tax Code of the Russian Federation).

11.5.2. CUSHIONING FOR FIXED EQUIPMENT PUT INTO OPERATION BEFORE JANUARY 1, 2002

Regardless of the chosen depreciation method for fixed assets put into operation before January 1, 2002, depreciation was calculated based on the residual value of the said property (clause 1 of article 322 of the Tax Code of the Russian Federation).

The amount of amortization accrued for one month on the specified property was determined as:

1) the product of the residual value, determined as of January 1, 2002, and the depreciation rate (calculated based on the remaining useful life) established by you for the specified property in accordance with paragraph 4 of Art. 259 of the Tax Code of the Russian Federation, - when applying the linear depreciation method;

2) the product of the residual value and the depreciation rate (calculated on the basis of the remaining useful life), established by you for the specified property in accordance with paragraph 5 of Art. 259 of the Tax Code of the Russian Federation, - when using a non-linear depreciation method.

If you had a fixed asset, the actual period of use (the actual amortization period) of which is longer than their useful life established in accordance with the requirements of Art. 258 of the Tax Code of the Russian Federation, then such fixed assets as of January 1, 2002 should have been separated by you into a separate depreciation group of depreciable property in the assessment at residual value. Such residual value should have been taken into account by you in the composition of expenses for tax purposes evenly during the period determined by you yourself, but not less than seven years starting from January 1, 2002 (clause 1 of article 322 of the Tax Code of the Russian Federation).

11.5.3. SPECIAL CUSHIONING STANDARDS

In some cases, prior to January 1, 2009, a special depreciation rate could be applied, which was calculated as the basic depreciation rate using a special coefficient.

Thus, the special depreciation rate was determined using one of the following formulas:

with the linear method -

K \u003d (1 / n) x 100% x SK,

with a nonlinear method -

K \u003d (2 / n) x 100% x SK,

where K is the depreciation rate in percentage;

n is the useful life of this depreciable property, expressed in months;

SC is a special coefficient.

11.5.3.1. INCREASED CUSHIONING RATE

Prior to January 1, 2009, the same increased depreciation rates were applied as now. There are only two exceptions:

1) fixed assets that are the subject of a lease agreement. Previously, a special coefficient was not applied to such fixed assets if they belonged to the first, second and third depreciation groups and depreciation was calculated using a non-linear method (clause 7 of Article 259 of the Tax Code of the Russian Federation);

2) OS, which refer to objects with high energy efficiency or to objects with a high energy efficiency class. The ability to apply a multiplying factor to these objects was introduced by the Federal Law of 23.11.2009 N 261-FZ (subparagraph 4 of clause 1 of article 259.3 of the Tax Code of the Russian Federation, article 36, part 2 of article 49 of the Federal Law of 23.11.2009 N 261- FZ).

Note

For more information on the application of special multiplying factors to the basic depreciation rate, see Sec. 11.4.2.1 “Increased depreciation rate”.

11.5.3.2. REDUCED CUSHIONING RATE APPLIED UNTIL 2009

The reduced depreciation rate was calculated as the basic depreciation rate using a special factor of 0.5.

In 2008, the reduced depreciation rate was applied without fail in relation to the following property (clause 9 of article 259 of the Tax Code of the Russian Federation):

- for passenger cars with an initial cost of more than 600 thousand rubles;

- for passenger minibuses with an initial cost of more than 800 thousand rubles.

These rules applied to those fixed assets that were put into operation in 2008. And the procedure for depreciation of fixed assets that were put into operation earlier did not change. Such clarifications were given by the Ministry of Finance of Russia in Letters of 04/11/2008 N 03-03-06 / 1/269, of 01/18/2008 N 03-03-06 / 1/11. Let us recall that until 2008 a special coefficient was applied to passenger cars and passenger vans, the cost of which exceeded 300 and 400 thousand rubles. respectively (clause 9 of article 259 of the Tax Code of the Russian Federation).

If these vehicles were received (transferred) under a lease agreement, then the depreciation rate was calculated using two coefficients: established by the organization on the basis of clause 7 of Art. 259 of the Tax Code of the Russian Federation and a special coefficient of 0.5 (paragraph 2, clause 9 of Article 259 of the Tax Code of the Russian Federation).

As now, it was possible to apply reduced depreciation rates voluntarily (based on the decision of the head of the organization). Moreover, this procedure for calculating depreciation had to be fixed in accounting policies and use it only from the beginning of the tax period and throughout the entire tax period (clause 10 of article 259 of the Tax Code of the Russian Federation).

Note!

If the depreciable property, in respect of which the reduced depreciation rates were applied, was sold, then the recalculation of the tax base for the amount of uncalculated depreciation using the usual rates cannot be made (clause 11 of article 259 of the Tax Code of the Russian Federation).

11.5.4. WE DETERMINE THE DATES OF STARTING AND TERMINATION OF CALCULATION OF CUSHIONING

Prior to January 1, 2009, the start and stop dates for depreciation were determined in the same way as at present. There are two exceptions:

1. Previously, if depreciation on an item was accrued using a non-linear method, in the event of disposal of an asset, it had to be discontinued in the same manner as with the linear method. Namely, from the 1st day of the month following the month in which the cost of the object was completely written off or when this object was removed from the composition of the depreciable property for any reason (paragraph 3, clause 2 of article 259 of the Tax Code of the Russian Federation). After all, depreciation was charged separately for each object of depreciable property and with a non-linear method (paragraph 1, clause 2, article 259 of the Tax Code of the Russian Federation).
2. Capital investments in the objects of leased fixed assets, made by the lessee and reimbursed by the lessor, could be depreciated by the latter not earlier than the month in which the said compensation was made (paragraph 2, clause 2, article 259 of the Tax Code of the Russian Federation).

Note

For more information on the start and stop dates for depreciation, see Sec. 11.4.3 “Determine the start and end dates for depreciation”.

Appendix 1 to section 11.5

EXAMPLE

depreciation on a straight-line basis

Situation

Organization "Alpha" for its production activities acquired in December 2007 a new a car with an engine capacity of 1.6 liters at a price of 250,000 rubles. (including VAT 38,136 rubles). This vehicle entered service in the same month. Since the specified car (OKOF code 15 3410010), according to the Classification, belongs to the third depreciation group, the Alpha organization established its useful life of 4 years (48 months). Depreciation for this car is charged in accounting and tax accounting linear way (by method).

Decision

The vehicle purchased has a depreciation rate of 2.08333% (1/48 x 100%).

When using the straight-line method, the amount of depreciation charged for one month in relation to a car is determined as the product of its initial cost and the depreciation rate determined for it (clause 4 of article 259 of the Tax Code of the Russian Federation).

On a monthly basis, the Alpha organization must calculate depreciation of the car in the amount of RUB 4413.83. ($ 211 864 x 2.08333%).

The amount of depreciation is recognized as an expense on a monthly basis starting from the month following the month in which the facility was put into operation (clause 2 of article 259, clause 3 of article 272 of the Tax Code of the Russian Federation).

Since the procedure for calculating depreciation for a car in accounting and tax accounting is the same, in this case there is no temporary difference to be reflected in the accounting of the Alpha organization in accordance with the Accounting Regulations “Accounting for Income Tax Calculations” PBU 18/02 , approved by the Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n.

In accounting, the transaction in question is subject to reflection in the following order.

Appendix 2 to section 11.5

EXAMPLE

non-linear depreciation

To compare the depreciation calculation methods, let's use the condition of the previous example.

Situation

For its production activities, the Alpha organization bought a new passenger car with an engine displacement of 1.6 liters in December 2007 at a price of 250,000 rubles. (including VAT 38,136 rubles). This vehicle entered service in the same month. Since the purchased car (OKOF code 15 3410010), according to the Classification, belongs to the third depreciation group, the Alpha organization has established its useful life of 4 years (48 months). Depreciation in relation to this car is accrued in accounting using the straight-line method, and in the tax one - by the non-linear method.

Decision

The purchased car is subject to accounting as part of the organization's OS from the moment it starts to be used in the production of goods (work, services) (clause 1 of article 256, clause 1 of article 257, clause 1 of article 258 of the Tax Code of the Russian Federation).

In the situation under consideration, the initial cost of the purchased car is 211,864 rubles. (250,000 rubles - 38,136 rubles) (paragraph 2 of clause 1 of article 257 of the Tax Code of the Russian Federation).

When applying the non-linear method, the amount of depreciation calculated for one month in relation to a car should be determined as the product of the residual value of the car and the depreciation rate determined for it (clause 5 of article 259 of the Tax Code of the Russian Federation).

The depreciation rate of the vehicle will be 4.1666666% (2/48 x 100%).

Therefore, the amount of accrued depreciation will be calculated as follows.

——————————–

<*> In February 2011, the residual value of the car will reach 20% of its original cost (211,864 rubles x 20% \u003d 42,373 rubles). Therefore, starting from March 2011, depreciation must be calculated in the following order:

1) the residual value of the car as of March 1, 2011 (42,044 rubles) must be fixed as its base value for further calculations;

2) the amount of depreciation charged for one month in relation to the car must be determined by dividing its base cost by the number of months remaining before the expiration of the useful life of this object (42,044 rubles / 10 months).

In accounting, the transaction in question is subject to reflection in the order given in the previous example.

At the same time, due to the fact that in tax accounting the amounts of depreciation deductions from January 2008 to May 2009 exceed the depreciation charges in accounting, a taxable temporary difference and a corresponding deferred tax liability arise in the accounting of the Alpha organization (p. p. 12, 15 PBU 18/02).

In accounting, deferred tax liabilities can be reflected on the debit of account 68 “Calculations of taxes and fees” in correspondence with the credit of account 77 “Deferred tax liabilities”. In the period from June 2009 to December 2011, the taxable temporary difference and the deferred tax liability are extinguished (clause 18 of PBU 18/02, Instructions for the Application of the Chart of Accounts accounting financial and economic activities of organizations, approved by the Order of the Ministry of Finance of Russia dated 31.10.2000 N 94n).

1. The concept of depreciation, depreciation charges

Operating systems wear out during operation. Distinguish between moral and physical deterioration of the OS.

Obsolescence - this is a partial loss of fixed assets of their use value under the influence of technical progress and improvement of the production process.

Physical deterioration - loss of OS of their original technical and operational qualities.

Physical depreciation is subject to accounting.

The cost of fixed assets is repaid through depreciation. Depreciation - this is the inclusion in the production costs of the worn out part of the OS.

Depreciation is not charged on:

Housing objects, except for those leased and accounted for in the composition of profitable investments in tangible assets;

Land plots and objects of nature management;

Library funds;

Fixed assets of non-profit organizations;

Objects classified as museum collections.

Depreciation deductions for an item of fixed assets begin from the first day of the month following the month of commissioning and acceptance of this item for accounting, and are charged until the value of this item is fully paid off or it is written off from accounting.

Depreciation for the object is terminated from the first day of the month following the month when the cost of the object is fully repaid or written off from the accounting records.

Depreciation of fixed assets is calculated taking into account the following factors:

• initial cost;
• useful life of each type of fixed assets;
• method of calculating depreciation.

The useful life of fixed assets is determined when they are put on the account based on:

The expected life of the facility in accordance with the expected performance or capacity;

Expected wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;

Regulatory and other restrictions on the use of this property (for example, the lease term).

All depreciable assets are categorized into depreciation groups according to their useful lives.

Depreciable property is grouped into the following depreciation groups:

Group 1 - all short-lived property with a useful life from 1 to 2 years inclusive;

Group 2 - property with a useful life of over 2 years to 3 years inclusive;

Group 3 - property with a useful life of over 3 years to 5 years inclusive;

Group 4 - property with a useful life of over 5 years to 7 years inclusive;

Group 5 - property with a useful life of over 7 years to 10 years inclusive;

Group 6 - property with a useful life of over 10 years to 15 years inclusive.

Group 7 - property with a useful life of over 15 years to 20 years inclusive.

Group 8 - property with a useful life of over 20 years to 25 years inclusive.

Group 9 - property with a useful life of more than 25 years to 30 years inclusive.

Group 10 - property with a useful life of over 30 years.

2. Methods for calculating depreciation in accounting. Depreciation procedure

Depreciation of fixed assets in BU is accrued in one of the following ways:

- linear - consists of straight-line depreciation over the useful life of the item.

Example: OS - 30,000 rubles, useful life - 5 years:

The annual depreciation rate will be 100% / 5 years \u003d 20%

The annual depreciation amount will be 30,000 * 20/100 \u003d 6,000 rubles

Decreasing balance - is determined based on the residual value of the asset, taken at the beginning of each reporting year, and the depreciation rate calculated when registering the asset, based on its useful life and the acceleration coefficient established in accordance with the legislation of the Russian Federation.

Example: OS - 30,000 rubles, useful life - 5 years, salvage value - 1000 rubles. The annual depreciation rate is 20%, and with accelerated depreciation is 20% * 2 \u003d 40%

Write-off of cost by the sum of the number of years of useful life- determined based on the initial cost of the fixed asset and the calculated coefficient.

Example: The initial cost of the object is 30,000 rubles, the useful rock of the service is 5 liters:

The sum of the years of service life is 1 + 2 + 3 + 4 + 5 \u003d 15

Amount of depreciation

In 1 year 30,000 * 5/15 \u003d 10,000 rubles

in 2 years 30,000 * 4/15

in 3 years 30,000 * 3/15 \u003d 6,000

in 4 year 30,000 * 2/15 \u003d 4000

in 5 year 30,000 * 1/15 \u003d 2000

- method of calculating depreciation depending on the volume of production... With this method, the annual amount of depreciation is determined by multiplying the percentage calculated as the ratio of its initial cost to the estimated volume of production or work during its useful life by the indicator of the actually completed volume of production or work for a given period.

Example: the initial cost is 24000. The useful life is 5 years. Estimated volume of production - 120,000:

24000/120000 * 100 \u003d 20% - the percentage of annual depreciation

3. Synthetic accounting and analytical accounting for depreciation of fixed assets

Accounting for depreciation of fixed assets is carried out on a passive, balance, regulating account 02 "Depreciation of fixed assets"

Credit balance - reflects the amount of accrued depreciation of all fixed assets of the enterprise and at the same time the amount of their recoverable cost through depreciation deductions.

Debit turnover - the amount of accrued depreciation for the reporting period

Debit turnover - depreciation amounts for retired fixed assets.

Account 02 has two sub-accounts:

02.1 - "Depreciation of own fixed assets";

02.2 - "Depreciation of property leased".

The amounts of the accrued depreciation of fixed assets are monthly included in the costs of production and circulation - D T 20,25,26,44 K T 02.

The write-off of the amount of accrued depreciation upon disposal of fixed assets is reflected by the entry D T 02 K T 01.

The amount of accrued depreciation on account 02 is a source of long-term investments in fixed assets, their reconstruction, technical re-equipment.

4. The procedure for calculating depreciation for tax purposes

The Tax Code of the Russian Federation provides for the use of two methods for calculating depreciation of fixed assets for tax purposes:

1.linear method - it is applied to buildings, structures, transmission devices included in the 8-9 depreciation groups, regardless of the commissioning period of these objects.

When using the straight-line method, the amount of accrued depreciation for one month is determined as the product of its original cost (replacement) cost and the depreciation rate determined for a given object.

The depreciation rate for each depreciable property is determined by the formula:

K \u003d 1 / n * 100%,

Where K is the depreciation rate as a percentage of the original cost,

n is the useful life expressed in months.

2. non-linear method - the amount of monthly depreciation in relation to the depreciable property is determined as the product of the total balance of the depreciation group and the depreciation rate determined for this group.

Since 2009, with the non-linear method, depreciation must be calculated not for each object, but separately for each depreciation group according to the formula:

A \u003d B * K: 100,

Where A is the amount of depreciation for the month for the corresponding depreciation group;

B - the total balance of the corresponding depreciation group;

K - depreciation rate for the corresponding depreciation group.

Depreciation rates by groups:

Group 1 - 14.3%

Group 2 - 8.8%

Group 3 - 5.6%

4th group - 3.8%

Group 5 - 2.7%

Group 6 - 1.8%

7 group - 1.3%

Group 8 - 1.0%

Group 9 - 0.8%

Group 10 - 0.7%.

Since depreciation must be charged monthly, the total balance (property value) must be determined on the 1st day of each month. The cost of the purchased fixed assets will increase the total balance of the corresponding depreciation group from the 1st day of the month following the commissioning of the facility.

The total balance for each depreciation group must be reduced on a monthly basis by the amount of depreciation accrued last month:

January 1 - 100000 * 8.8: 100 \u003d 8800, 100000 - 8800 \u003d 91200

February 1 - 91,200 * 8.8: 100 \u003d 8025.60, 91200 - 8025.60 \u003d 83174.40, etc.

So, the company has a fixed asset on which depreciation is charged in accounting and tax accounting. It does not matter whether the property is bought, donated or contributed to the payment of the authorized capital - the procedure for calculating depreciation does not depend on the method of obtaining the fixed assets. But after all, initially the asset is reflected as an investment in non-current assets. When should we transfer it to the fixed assets and start calculating depreciation?

In accounting, this must be done when the asset is ready to be used for its intended purposes. For example, a purchased machine that does not require installation is transferred to the OS immediately after receiving it by the organization, since it is at this moment that you can start using it. In tax accounting, the situation is different: property that is used to generate income is initially recognized as depreciable (see Table 1).

1. Acceptance of fixed assets for accounting and selection of the procedure for calculating depreciation

Note that the need for state registration of the right to property at the time of the adoption of fixed assets for accounting and tax accounting does not affect. For example, if an organization in March 2014 received from the seller the purchased non-residential premises in a condition suitable for the planned use, then regardless of the state registration of the right and even the fact of filing documents for registration, it must include it in the OS in the same month.

Depreciation calculation

In both accounting and tax accounting, depreciation is charged on a monthly basis from the first day of the month following the month in which the asset was accepted for accounting. What procedure to apply when calculating depreciation, the organization chooses itself in its accounting policy.

So, for accounting purposes, you can choose one of four methods: the linear method, the diminishing balance method, the method of writing off the value by the sum of the number of years of useful life, the method of writing off the cost in proportion to the volume of products (works). The depreciation method can be selected for all fixed assets or for a particular group of fixed assets. For example, it can be determined that the linear method is used for office equipment, and the decreasing balance method for machine tools.

In tax accounting, you can choose a linear or non-linear method, but for all fixed assets. The exceptions are buildings, structures, transmission devices included in the 8-10 depreciation groups. A linear method is always applied to them.

Please note the significant difference between accounting and tax accounting... In accounting, the method of calculating depreciation is selected once for each asset and does not change for this asset in the future. And in tax accounting, at any given moment, the method specified in the accounting policy is applied. That is, if an organization wants to change the "tax" method, it can do so from January 1 of the next year.

The only limitation is that you cannot "leave" the nonlinear method earlier than 5 years after the start of its application. Let's consider the procedure for calculating depreciation using examples.

Example 1.The organization uses a linear method (method). In April 2014, it commissioned a fixed asset with an initial cost of RUB 96,000 and set its useful life to 4 years (48 months). This means that in tax accounting the fixed assets are included in the third depreciation group (fixed assets with a useful life of 3 to 5 years inclusive). Thus, starting from May 2014, depreciation will be charged monthly in accounting and tax accounting in the amount of 2,000 rubles.

Example 2. In the conditions of example 1, we assume that for the calculation of depreciation for all fixed assets in accounting, the method of decreasing balance is established (paragraph 3, clause 19 of PBU 6/01) with a coefficient of 2. In this case annual rate depreciation will be 50% (100% / 4 years × 2). Recall that during the year, depreciation is charged monthly in the amount of 1/12 of the annual amount, regardless of the method used (paragraph 5, clause 19 of PBU 6/01).

Then in 2014 the organization will charge depreciation in the amount of 28,000 rubles (96,000 rubles × 50% / 12 × 7). At the beginning of 2015, the residual value of fixed assets will be 68,000 rubles, and the depreciation amount will be 34,000 rubles (68,000 × 50%).

Accordingly, in 2016 the accrued depreciation will be RUB 17,000 (34,000 × 50%), and for 5 months of 2017 (by the end of the useful life) - RUB 3,541.67.

As a result, the amount of 13,458.33 rubles will remain underwritten. What to do with this amount, the current regulations do not say. This means that the organization must independently determine the procedure for repaying the remainder of the value of an asset at the end of its useful life when calculating depreciation by the method of decreasing balance (“Accounting policy of the organization”). The Ministry of Finance of Russia also pointed this out in a letter.

In particular, due to the insignificance of the remaining amount, it can be envisaged that it will be charged to expenses in the month of the end of the useful life.

Non-linear to linear

The non-linear depreciation method can be called the “analogue” of the diminishing balance method in tax accounting, with certain reservations. However, when it is applied, the depreciation rate for each group is clearly established (Article 259.2 of the Tax Code of the Russian Federation).

Example 3. In the conditions of example 1, suppose that the organization has established a non-linear method in tax accounting and does not have other fixed assets belonging to the third depreciation group (see Table 2).

2. Calculation of depreciation by the non-linear method for 2014 for fixed assets of the third group *

If the organization does not acquire other fixed assets of the third group by September 2016, the total balance of this group will become less than 20,000 rubles. In this case, it allows the entire total balance sheet for non-operating expenses, and the depreciation group is eliminated.

But suppose an entity that has been using the non-linear method since 2009 decides to revert to the straight-line depreciation method in 2015. How to proceed in this case is written in. First of all, you need to calculate the residual value of each asset on January 1, 2015. In our case, the residual value of the only fixed asset from the third group coincides with the total balance of the group as of January 1, 2015 - 60,540.67 rubles.

Next, we determine the remainder of the useful life. The OS was used for 7 months, so the remaining useful life is 41 months (48 - 7). Depreciation calculated on a straight-line basis is calculated on the basis of two previously defined indicators. That is, the depreciation rate will be (1/41) × 100% \u003d 2.44%, and the monthly depreciation amount in tax accounting is 1,476.60 rubles (60,540.67 × 0.0244).

Depreciation of property, plant and equipment is the systematic allocation of the value of an asset over its useful life. In what order depreciation of fixed assets is charged by state institutions, as well as how depreciation charges are reflected in budget accounting, we will describe in this article.

General rules for calculating depreciation

Except for cases of transfer of an object of fixed assets to conservation for a period of more than three months, as well as during the period of restoration of an object, the duration of which exceeds 12 months.

The rules for calculating depreciation, which are clear at first glance, as provided for by Instruction No. 157n, raise questions for some accountants. For example, a question related to fixed assets for which 100% depreciation is required. If the specified fixed asset is accepted for accounting and put into operation in one month, at what point should depreciation be charged: in the month of acceptance for accounting or starting from the next month?

According to the author, the above rule on the accrual of depreciation starting from the month following the month of acceptance of the fixed asset for accounting applies to those fixed assets for which depreciation is charged monthly on a linear basis in accordance with the calculated depreciation rates. As for those fixed assets for which a one-time depreciation is provided in the amount of 100% of the book value, in this case, the accrual should be made on the date of commissioning of the facility. In other words, if the specified object is put into operation in the month of its acceptance for accounting, then depreciation on it is charged in the same month, and not the next.

Depreciation calculation

Useful life. The useful life of a fixed asset is the period during which it is envisaged to use the fixed asset in the course of the institution's activities for the purposes for which it was acquired, created and (or) received (for planned purposes). The procedure for determining the useful life of a fixed asset is presented in p. 44 of Instruction No. 157n... Below is a diagram for determining such a period.

The state health care institution purchased a medical instrument. Its book value is 47,000 rubles. It is necessary to determine its useful life and calculate the amount of monthly depreciation.

Medical instruments (OKOF code 14 3311010) are included, according to the Classification of fixed assets included in depreciation groups, in the first depreciation group (as property with a useful life of one to two years inclusive). In this case, based on p. 44 of Instruction No. 157n the useful life is determined by the longest period determined for the specified depreciation group. Consequently, the useful life of a medical instrument is recognized as equal to two years (24 months).

Taking this into account, the monthly depreciation for this object will be 1,958.33 rubles. (47,000 rubles / 24 months).

Depreciation calculation based on residual value. The residual value of a fixed asset is used to calculate depreciation in the following cases:

When, as a result of completion, additional equipment, reconstruction, modernization or partial liquidation of a fixed asset, its originally adopted standard performance indicators have changed, which entailed a change in the useful life. In this case, starting from the month in which the useful life was changed, depreciation is calculated based on the residual value of the fixed asset and the remaining as of the date of the change in the useful life ( p. 85 of Instruction No. 157n);

If the object was registered with previously accrued depreciation. In this case, depreciation is calculated based on the residual value of the depreciable object as of the date of its acceptance for accounting and the depreciation rate calculated based on the remaining useful life as of the date of its acceptance for accounting ( p. 85 of Instruction No. 157n).

In this case, the residual value of the fixed asset as of the corresponding date means its book value, reduced by the amount of depreciation calculated on the corresponding date, and the remaining useful life as of the corresponding date - the useful life of the depreciable fixed asset, reduced by the period of its actual use as of the corresponding date ...

As a result of the reconstruction of the building on the balance sheet of the state institution, its book value increased by 500,000 rubles. (from 1.5 million rubles to 2 million rubles). As a result of the reconstruction work, the normative indicators of the building's functioning were improved. In this connection, by the decision of the commission, its useful life was revised. This period has been increased from 20 to 25 years. At the time of the change in the useful life, the building had been in operation for 17 years, and the amount of accrued depreciation on it was RUB 1,275,000. You need to calculate the amount of monthly depreciation calculated from the month in which the useful life was changed.

So, at the date of the change in the useful life, the residual value of the building will be equal to 725,000 rubles. (1,500,000 + 500,000 - 1,275,000), and the remaining useful life is eight years (25 - 17). Thus, the monthly depreciation amount starting from the month in which the useful life was changed will be RUB 7,552.08. (725,000 rubles / 96 months).

A state institution within the framework of an intradepartmental transfer received a car that was previously in operation at the transmitting side free of charge. According to the documents, the book value of the transferred car is 500,000 rubles, and the amount of depreciation charged on it is 300,000 rubles. The useful life of this vehicle is five years. At the time of its acceptance by the institution, it had been in operation for three years. You need to calculate the amount of monthly depreciation per vehicle.

In this case, the residual value of the car is 200,000 rubles. (500,000 - 300,000), and the remaining useful life is two years (5 - 3).

The amount of monthly depreciation charged at the institution will be 8,333.33 rubles. (200,000 rubles / 24 months).

Reflection in budget accounting of depreciation charges

- 1 104 10 000 "Depreciation of real estate" :

1 104 11 000 "Depreciation of residential premises - real estate of the institution";

1 104 12 000 "Depreciation of non-residential premises - real estate of the institution";

1 104 13 000 "Depreciation of structures - real estate of the institution";

1 104 15 000 "Depreciation of vehicles - real estate of the institution";

1 104 18 000 "Depreciation of other fixed assets - real estate of the institution";

- 1 104 30 000 "Depreciation of other movable property of the institution" :

1 104 31 000 "Depreciation of residential premises - other movable property of the institution";

1 104 32 000 "Depreciation of non-residential premises - other movable property of the institution";

1 104 33 000 "Depreciation of structures - other movable property of the institution";

1 104 34 000 "Depreciation of machinery and equipment - other movable property of the institution";

1 104 35 000 "Depreciation of vehicles - other movable property of the institution";

1 104 36 000 "Depreciation of production and household inventory - other movable property of the institution";

1 104 37 000 "Depreciation of the library fund - other movable property of the institution";

1 104 38 000 "Depreciation of other fixed assets - other movable property of the institution";

- 1 104 40 000 "Depreciation of leased assets" :

1 104 41 000 "Depreciation of residential premises - leased items";

1 104 42 000 "Depreciation of non-residential premises - leased items";

1 104 43 000 "Depreciation of structures - leased items";

1 104 44 000 "Depreciation of machinery and equipment - leased items";

1 104 45 000 "Depreciation of vehicles - leased items";

1 104 46 000 "Depreciation of production and household inventory - leased items";

1 104 47 000 "Depreciation of the library fund - the subject of leasing";

1 104 48 000 "Depreciation of other fixed assets - leased items";

- 1 104 50 000 "Depreciation of property that makes up the treasury" :

1 104 51 000 "Depreciation of immovable property as part of the treasury property";

1 104 58 000 "Depreciation of movable property as part of the treasury property".

Depreciation operations are recorded at credit of the above accounts in correspondence with debit the following accounts ( p. 19 of Instruction No. 162n):

- 1 401 20 271 "Expenses for amortization of fixed assets and intangible assets";

- 1 106 34 340 "Increased investment in inventories - other movable property institutions ";

Relevant analytical accounts accounts1 109 00 271 "Manufacturing costs finished products, performance of works, services "(in terms of depreciation of fixed assets).

Acceptance of previously accrued depreciation for free receipt of fixed assets is reflected in correspondence with debit the following accounts ( p. 19 of Instruction No. 162n):

- 1 304 04 310 "Intradepartmental settlements for the acquisition of fixed assets" (within the framework of the movement of non-financial assets between institutions subordinate to one main manager (manager) of budget funds);

- 1 401 10 151 "Income from receipts from other budgets of the budgetary system Russian Federation»(Within the framework of the movement of objects between institutions of different levels of budgets);

- 1 401 10 180 "Other income" (within the framework of the movement of objects between institutions subordinate to different main managers (managers) of budget funds of the same budget level, as well as when they are received from state and municipal organizations).

In February 2014, the following fixed assets were received by the state institution:

a) acquired at the expense of budget funds:

Tables and chairs in the amount of 13,000 rubles. (unit cost does not exceed RUB 3,000) (commissioned in the month of purchase);

Library fund in the amount of 7,000 rubles. (put into operation in the month of purchase);

Equipment worth 50,000 rubles. (useful life - three years (36 months));

b) a car worth 450,000 rubles was received free of charge from a state institution. Its useful life is five years (60 months). This car was delivered with depreciation accrued for two years of its operation, equal to 180,024 rubles. The remaining useful life for it is three years (36 months);

c) the following fixed assets were acquired for use in the framework of income-generating activities:

A computer worth 20,000 rubles. (put into operation in the month of purchase);

Woodworking machine under a lease agreement. According to the terms of the agreement, the machine is recorded on the balance sheet of the institution. The lessor's expenses for its purchase amounted to 170,000 rubles. The useful life under the lease agreement is set at five years (60 months).

According to the accounting policy of the institution, the amount of depreciation accrued on fixed assets used in the framework of income-generating activities is charged to the cost of paid services provided.

In budget accounting, these transactions will be reflected as follows:

Accounting for fixed assets issued for operation worth up to 3,000 rubles. inclusively conducted on off balance sheet account 21with the same name in order to ensure the safety and proper control over their movement. These objects are accounted for off the balance sheet until they are written off or disposed of on other grounds.

Although the rules for calculating depreciation, established by instructions No. 157n, No. 162n, have been in effect for several years, some accountants have some difficulties in their application. We hope that the material given in the article will help state institutions not only remember the specified rules for calculating depreciation of fixed assets, but also resolve the issues that have arisen related to the calculation of the amount of depreciation and their reflection in budget accounting.