Calculation of the norms of depreciation deductions. Depreciation formula. What basic funds belong to amortized

In the process of economic activity, fixed assets (hereinafter OS) firms are subjected to wear. Intangible assets (hereinafter NMA), although they do not have properties, but they may depreciate. All OS and / or NMA, which has a society, over time losing their original price. In order to extinguish the lost price of the company, the company is calculated by depreciation. Below will be the definition of this concept, its meaning, periods and subtlety of transfers in two types of accounting - tax (hereinafter NSU) and accounting (hereinafter referred to), and formulas that explain how to calculate the depreciation.

Amortization description

Depreciation - periodic transmissions (write-offs) of certain cash values \u200b\u200b(amounts) taken into account as cash spending, which, after a certain period of time, should become equal to the importance of the purchase (amount of the initial price) of a particular OS or NMA.

Accounting accounts

In terms of accounts, there are two depreciation depreciation accounts - 02 and 05.

After the purchase of the company OS or NMA, the fees and the state for taxes, the value of spending on this object refers to the account 08 (capital investments or investments in non-current assets). Further, depending on the depreciation formula applied, the accountant periodically lists the monetary values \u200b\u200bon account 02 (depreciation of fixed assets) or on account 05 (depreciation of intangible assets) recognized by spending of funds. These spending are included in spending on the main (main) activity of the activity for their further damping.

The meaning of depreciation

Different consumables purchased by the company for the main activity give their price at once, as it turns on in spending in the main type of activity instantly.

If the company bought OS or NMA, the accountant cannot consider the importance of their purchase at once, as it is not advisable for the following reason. Due to the fact that cash spending associated with the OS or NMA should be attributed to the cost of the finished product in the main form of activity, one-time deduction will cause the necessary excessive rise in price. Therefore, such deductions should be carried out by parts.

Many OS and NMA are also subject to the other - moral. Such wear takes place at any scenario, even if OS or NMA is not used at all. - This is the aging of OS or NMA against the background of new developments, improving the production technologies and the release of new OS models. Moral wear should also be treated and depreciated is also carried out in this case.

What property of society is recognized as property under depreciation?

At OS or NMA, depreciation is given in the case of:

• if the firm has exceptional ownership rights to this object
• if it is used by the company to obtain an economic advantage (coming money)
• if the object has a term of intended or accurate useful use (hereinafter SP) above 12 months
• if the object was purchased by more than 40,000 rubles

Dates of depreciation deductions

All societies besides those that conduct accounting on USN, must give depreciation monthly. The society remains the right to choose a formula for transferring depreciation, which is consolidated in the accounting policy.

FIRMS operating on USN can determine the periodions of the depreciation of the OS at their discretion, but it should be listed at least once a year. With the return of depreciation on the NMA, the firms operating in a simplified system operates another principle. With regard to NMA, such firms are allowed to write down the values \u200b\u200bof spending on the purchase of NMA at the same time when this object is included. The periods and formula for transfer of depreciation should also be enshrined in the company's accounting policy.

The depreciation begins to give the company's property next month after the month of incorporating it into account of society.

Depreciation in bu and NSU with a general taxation system (OSN)

The purpose of the NSU conducted on the company with the OSN is to establish a profit tax. Due to the fact that the profit of the company is revenue over a minus cash spending, depreciation in this case is of great importance, as it is taken into account as a waste of funds. The formulas and the depreciation rate system in the BU and in the NSU in determining the taxable base (tax value) are different.

Accrual depreciation calculations are calculated based on the SPO or other OS or NMA. Under the sleep is understood by the period during which one or another OS or NMA is able to provide for society the arrival of money. When conducting a bu sleep, it is determined by society independently, based on the technical characteristics of the object or from the intended service period (if it is impossible to determine it in the first way). For NSU, SPU is determined by a specific regulation - the All-Russian Classifier of the Funds (OKOF).

The concept of "fixed assets" is applied in the NSU instead of the concept of "fixed assets" in the bu. The main funds and fixed assets of the company are the same.

In the bu, as already mentioned above, any property with the initial price of more than 40,000 rubles becomes the property under depreciation. When determining the property under the depreciation in NSU, they are guided by the directories of the OKOF.

If depreciation is given separately for each OS or NMA when it is included in accounting, then in NSU, the depreciation is given at once any OS or NMA.

Depreciation deductions at the enterprise in the BU occur regardless of whether OS or NMA is used in economic activities. In NSU, on the contrary, depreciation is suspended if the object under depreciation for which or reasons has suspended its participation in the company's economic activity. The value of the depreciation given earlier (if the fact of depreciation occurred) should be credited back to the company's cash parishes.

There are four depreciation formulas in the BU: linear reception, reception of a reduced residue, receiving transfer by the value of the number of years of sleep, the listing is proportional to the volume of goods issued. There are only two formulas for transfer of depreciation in NSU: linear and nonlinear. At the same time, the same formula is used in the Linear NSU reception when you need to calculate depreciation, as in linear reception bu.

Depreciation in bu and NSU when wept

With HSN in respect of the depreciation process between NSU and the BO, there is also a difference. For small firms, the leading NSU on USN "revenues minus expenses" works different from the basis of the principle of transfer of depreciation. With special mode (USN), small firms are allowed to produce uniform depreciation deductions for fixed assets or NMA for one year. With this system, if the object was commissioned in the first quarter of the reporting year, then the spending on its purchase in the form of depreciation is divided by all of the following years. If the object was commissioned in the last quarter of the reporting year, then the spending on its purchase is written off in the form of depreciation at the same time. In the bu in special mode, as already noted above, societies are allowed to choose the depreciation periods independently.

Depreciation formulas in bu

1. Linear. Uniform return of depreciation during the sleep. Depreciation formulas with linear reception:

• Na \u003d (1 / SP) * 100%
• A \u003d ps * na

1. Receiving a reduced residue. The return is conducted from the price in the residue (residual value), and the increases (1, 2 or 3) are used. Depreciation formulas when receiving a reduced residue:

• Na \u003d (1 / sleep) * 100% * kp
• A \u003d PS * NA - in the 1st month
• OS \u003d PS - A
• A \u003d OS * Na - in the 2nd and subsequent months

1. Receiving returns over the sum of the number of years of sleep. The calculation is made from the initial price, which is multiplied by the fraction. In the numerator of this fraction, the number of full years until the end of the sleep. In the denomoter denomoter - the value of numbers of the years. At this reception, the value of the depreciation is gradually decreasing every year. The formula of depreciation deductions over the sum of the number of years SPI:

• A \u003d PS * (CLV / CCLSPI)

1. Reception is proportional to the volume of goods issued. The rate of depreciation at this reception is calculated as the ratio of the number of goods performed in the month, to the calculated or regulatory value of this indicator for the entire sleep. At this reception, the value of the depreciation can be different from the month to the month. The formula of amortization deductions at the return of depreciation is proportional to the volume of goods issued:

Decoding cuts in formulas:

Examples of depreciation

Linene reception

The company bought OS at an initial price of 180,000 rubles. SPE of this OS was defined in equal to 5 years (60 months).

Na \u003d (1/60) * 100% \u003d 1.67%

A \u003d 180 000 * 1.67% \u003d 3006 rubles

We remind you that any number with a percentage is a number divided by 100, that is, in our case, 1.67% is 1.67 / 100. In the latter form, the last action will look like this: 180 000 * (1.67 / 100 ).

Receiving reduced residue

The company bought OS at an initial price of 180,000 rubles. SPE of this OS was defined in equal to 5 years (60 months). To return depreciation was chosen equal to two.

Na \u003d (1/60) * 100% * 2 \u003d 3.34%

A \u003d 180 000 * 3.34% \u003d 6012 rubles in the first month of depreciation transfer

OS \u003d 180 000 - 6012 \u003d 173 988 rubles

A \u003d 173 988 * 3.34% \u003d 5811.20 rubles (rounded upwards) in the second and under the month

Receipt of returns for the sum of the number of years

The company bought OS at an initial price of 180,000 rubles. SPE of this OS was defined in 5 years.

A (annual) \u003d 180 000 * (5/1 + 2 + 3 + 4 + 5) \u003d 60 000 rubles for the first year

A (monthly) \u003d 60 000/12 \u003d 5000 rubles monthly during the first year

A (annual) \u003d 180 000 * (4/1 + 2 + 3 + 4 + 5) \u003d 48 000 rubles for the second year

A (monthly) \u003d 48 000/12 \u003d 4000 rubles monthly during the second year

Receipt reception in proportion to the volume of goods issued

The company bought OS at an initial price of 180,000 rubles. The estimated volume of goods manufactured in 5 years is 150,000 units. For the month, 1800 units were manufactured.

A \u003d 180 000 * (1800/150 000) \u003d 2160 rubles

Submit a production process without fundamental funds (PF) is impossible. By providing the creation of the product, they wear out, i.e., amortized, contributing to the cost of its price to the cost price. These amounts, monthly accrued equal shares, are combined under the term "depreciation", and the state established by the state received the definition of "depreciation rate".

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

The rate of depreciation of fixed assets: concept and structure

300 000 rub. / 20 years \u003d 15 000 rub.

The rate of depreciation will be equal to:

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

The depreciation rate is established depending on the depreciation accrual technique adopted in the company. In accounting there are four ways:

• linear when the deductions are made to equal shares throughout the full life of the object (as in the example presented);
• the method of reduced residue, in which the deductions are calculated by the ratio of the depreciation rate to its residual (and not initial) value for each reporting year. Continuing an example, we calculate the amount of wear 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 will be like this: 5% of 285,000 rubles. (300 000 - 15 000), i.e. 14 250 rubles. In this case, the rate of depreciation has not changed, and the amount of wear decreased. When using accelerated depreciation, its rate per year can be considered by the formula % \u003d K / sleep where to - Enhancement coefficient adopted in the company. It cannot be higher than 3;
• the method of writing off the cost of total sleep. When using this method, the calculation does not imply calculate the rate of depreciation. However, understanding the share of the value of the OS object, recognized annual depreciation rate, the calculation formula may look like this: N \u003d cl / σchl,where is the number of years remaining until the end of the OS object, and σchl - the sum of the number of years of sleep. In our example, the calculation will be like this:
  • -In 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 (for) \u003d 9.5% x 300,000 rubles. \u003d 28 500 rubles;
  • - in the 2nd year% \u003d 19 years / 210 \u003d 9%
  • By \u003d 9% x 30 000 \u003d 27 000 rubles. etc.;
  • When applying this method, the rate of depreciation will decrease as the amount of wear.
• the way to write off the cost in proportion to the number of products sold. In this method, the annual rate is not calculated, since the amount of wear is calculated from the natural indicator of the volume of products during the estimated period.

Calculating the rate of depreciation deductions for tax purposes, only two methods are used - linear and nonlinear. Linear is most popular and applied in 70% of existing companies. It is considered simple, concise and accurate.

The average rate of amortization

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

• The cost of the OS at the beginning of the period;
• Annual and promising payments for the commissioning of OF;
• Information about the planned disposal of property.

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

• N A \u003d ΣA O / OF CP,
  • where n A is the rate of depreciation in%;
  • ΣA o - the amount of depreciation of the OS, calculated in the reporting period, in rubles;
  • Of the CP - the average annual cost of the OS in rubles.

The depreciation of the used property often at the disposal of the Organization includes objects used, for example:

• objects purchased in a new state;
• property obtained as a contribution to the authorized capital;
• fixed assets transferred to the enterprise on the basis of succession after the reorganization of a legal entity.

The scheme and the order of depreciation accrual by a linear way for such objects will be the same as with new property. The only difference for fixed assets that are in operation is to calculate the service life. In order to determine if it is necessary to determine the service life set by the previous owner, subtract the number of years (months) of its actual use.

Depreciation of the linear method and its features

What objects each organization is applied to choose the method of writing off the depreciation. Objects of fixed assets are divided into 10 depreciation groups, depending on the time period of their operation. In obligatory, the linear depreciation method should be applied to buildings, structures and transfer devices relating to three groups:

• VII Group - Objects with a period of operation of 20-25 years;
• XI Group - Objects with a period of operation of 25-30 years;
• X Group - Objects with an exploitation period for more than 30 years.

The rest of the objects allowed to apply any method of depreciation deductions to the choice of the organization, recorded in an order of accounting policies.

An example of calculating depreciation by a linear way. Depreciation of fixed assets

IMPORTANT! Until recently, the chosen principle of depreciation charge could not be changed to another throughout the entire period of deductions on this object. From January 1, 2014, the Organization has the right to carry out the transition from a nonlinear method to linear once in a five-year plan. For a reverse transition - from linear on nonlinear - there are no time limits, it is allowed to do this at any time, amendments to the Regulation on the company's accounting policy.
Video - Methods for depreciation of fixed assets: How to calculate the depreciation of fixed assets with a linear way to determine the value of monthly depreciation deductions by a linear way, it is necessary to know the primary cost of the object, its operational period and calculate the amortization rate. one.

Calculation of depreciation with a linear manner: Example

Attention

At any enterprise, in the process of work, fixed assets are used: buildings, industrial workshops, structures of various purposes, power lines, overpass, equipment, machine tools, automotive and air transport, as well as railway locomotives and wagons, i.e., property that is a means of labor required When producing products, perform various kinds of work or services. The service life of such objects over one year. Without them, it is impossible to carry out production activities, and the role of these funds cannot be overestimated. The article will be discussed precisely about these assets and what methods of calculating wear apply today.

Task number 4. Calculation of annual depreciation amounts

Linear method of depreciation is the easiest method of depreciation. That is why it applies most companies. When using it, you need to determine the annual rate and the amount of depreciation deductions. Annual standard is calculated by the formula: 100% \u003d the annual rate of depreciation useful life of the deductions (in%) (in years) then calculate the annual amount of depreciation.
It is determined as follows: The initial annual norm of the annual amount (rehabilitation) x amortization \u003d depreciation costs of the deduction OS (in%) of deductions (in rubles) The monthly amount of depreciation deductions is 1/12 from its annual amount. An example of the company acquired the main tool. Its cost amounted to 590,000 rubles. (including VAT - 90,000 rubles.). Useful use - 10 years. Depreciation on it is charged linear.

Calculation of the depreciation of the OS linear

The basis for calculating the linear principle is the following formula: The product of the original or reducing (if the revaluation) of the value and the rate of depreciation rate set for this object is calculated as follows: H \u003d 1 / n * 100%, where P - SP in months or years. An example of calculating depreciation by a linear way company purchased and an object with a cost of 180,000 rubles is enacted. Sleep on the appropriate classifier OS group - 5 years.

1 Option: Calculate the annual rate of depreciation deductions: H \u003d 100% / 5 years \u003d 20%, i.e. 20% of the cost should be written off every year. In the amount of 180,000 * 20/100 \u003d 36 000 rubles., I.e. for the year the price of the object decreases by 36 thousand rubles. Monthly norm - 36000/12 \u003d 3000 rubles. 2 Option: Monthly amortization, calculation formula: H \u003d 100% / 60 months.
\u003d 1.6667 per month The amount of wear was 180,000 * 1.6667 \u003d 3000 rubles. So accrued amortization linear.

/ Enterprise Economics_1 / Vocal Lagunova / IDPO_DRAGUNU / Depreciation

Or where on the rate of depreciation, determined by the formula: In addition, it should be noted that at the newly introduced main funds, depreciation is charged from the 1st day of the month following the factues in which they were introduced. The same procedure is established in respect of retired fixed assets: depreciation is terminated from the 1st day of the month following the one in which they dropped out. Given all the foregoing, we calculate the annual amount of depreciation on groups of fixed assets: - the construction buildings under the condition commissioning of a new production building in May amounted to 8.8, therefore, depreciation is charged from June 1 (7 months).
A \u003d 63 * 0.026 + 8.8 * 0.026 * 7/12 \u003d 1.771467 million rubles. - structures A \u003d 22 * \u200b\u200b0.047 \u003d 1.034 million rubles. - Transmission devices Depreciation rate under the depreciation period 25 years: A \u003d 10.5 * 0.04 \u003d 0.42 million rubles.

The formula for calculating the depreciation by a linear method: A \u003d initial value * The rate of depreciation. The initial cost is the cost at which the object is taken into account on the 01 account, the formation of this cost of the object read more here. Formula for calculating the rate of depreciation: norm A \u003d 100% / useful life.

The resulting depreciation is annual, to calculate monthly deductions, it is necessary to divide annual depreciation for 12 months. An example of the calculation of a linear way the car has the initial cost of 200,000 and adopted to account 10.03.2014. Useful use of 10 years. How to calculate car damping? Annual A. \u003d 200,000 * (100% / 10) \u003d 20,000. Monthly A. \u003d 20 000/12 \u003d 1666.67.
So, knowing the initial price of the object and the value of the accrued wear, the accountant receives the cost of the object at the time of the calculation. It is called residual. To make such a calculation of the accountant follows monthly - from this indicator depends on the property of the enterprise, the illiterate calculation of which hits the company's profits and creates problems in relations with the tax inspectorate. Therefore, it is so important to correctly accrue depreciation for each object.

There are linear and nonlinear methods for calculating depreciation. Companies and organizations of law are given the right to independent choice of the method of accrual of property wear. In the company's accounting policy, the use of the method of calculating the depreciation is fixed.

The law establishes the right to transition from one method of depreciation only once every five years.

Calculate the annual depreciation amount by a linear way example

Important

Compensation for unused vacation: Ten and a half months go for the year when dismissing an employee who has worked in an organization for 11 months, compensation for unused vacation, he needs to pay as for the full working year (paragraph 28 of the rules, approved. NKT USSR 04/30/1930 No. 169) . But sometimes these 11 months are not so worked.< … Налог на прибыль: перечень расходов расширен Подписан закон, который внес изменения в перечень расходов, относящихся к оплате труда.

From the 1st day of the month following the month in which the facility of fixed assets (OS) was accepted for accounting, such an OS should begin to amortize (p. 21 PBU 6/01). It is necessary to do this one of 4 ways that are provided for PBU 6/01. How to determine the annual amount of depreciation at each of them and what information is necessary for this, we will tell in our consultation.

What is needed to determine the annual amount of depreciation?

To determine the amount of depreciation deductions for the year, it is necessary to have the appropriate data for the calculation. This information depends on the selected method of depreciation.

We will immediately make a reservation that the method of debiting the value is proportional to the volume of products (works) we will not consider, because this method does not imply the calculation of the annual depreciation amount. Depreciation by this option is calculated for each specific reporting period (for example, month), for which the natural indicator of the volume of products (works) is known.

The remaining 3 methods of accrual of the depreciation of the OS is (paragraph 18 of PBU 6/01):

• linear way;
• a method of reduced residue;
• the way to write off the cost of the number of years of useful use.

The amount of annual depreciation deductions is calculated on the basis of the value of the value of the OS object (initial, reducing or residual), the useful life (SP) applied by the acceleration ratio.

We give the data that you need to have to determine the annual depreciation by formulas. We immediately point out the abbreviations for the formulas below:

How to calculate the annual amount of depreciation?

To determine the annual amount of depreciation deductions, the formulas below can be used.

Thus, with a linear method of accrualing an OS depreciation to determine the annual amount of depreciation of the formula, this is used:

With the method of reduced residue for annual depreciation deductions, the formula will be as follows:

And with the way of writing the cost of the amount of the number of years of useful use for calculating the annual amount of depreciation deductions, the formula must be applied to this:

Any enterprise on the balance sheet has property used in manufacturing and administrative purposes. In the course of operation, it is subjected to natural wear: furniture, technique, manufacturing, commercial, office equipment, vehicles and other fixed assets over time lose their initial characteristics, are obsolete, their technical condition is worsening, and, therefore, their cost is reduced.

When setting the property to accounting, he is assigned a certain value in monetary terms, initially equal to the cost of purchase, and, of course, it should be regularly adjusted towards the decrease. For this, accounting has been writing off part of the cost of fixed assets, which is called depreciation.

What are the fundamental funds relate to amortized?

The depreciable property includes material and intangible values, which belong to the enterprise on ownership or ownership, are used to extract profits (production, provision of services and works) for more than 12 months and have the initial cost of more than 40,000 rubles.

Thus, the accrual of depreciation of fixed assets apply to the following assets:

• premises, buildings, communications, engineering networks;
• equipment, devices;
• mechanized and manual tools, work inventory;
• office equipment, furniture;
• vehicles;
• tribal cattle, workers animals;
• planting perennial farm crops;
• intangible assets (intellectual property objects).

Land plots and other natural resources, objects of unfinished construction, tools of stock markets, art objects, fixed assets received as a gift or acquired due to target subsidies are not subject to depreciation.

Depreciation rules

We list the basic rules for depreciation:

1. On the fact of the recovery of property, it is necessary to make depreciation deductions from it, starting from the first day of the month following the month of commissioning the object.
2. Finish to accrue depreciation by the first day of the month after full repayment of the value of the property or his write-off from the balance.
3. Depreciation should be suspended by property, waste for 3 months or more; sent for overhaul, reconstruction for more than the calendar year.
4. Depreciation does not depend on the financial performance of the enterprise for the reporting period and should be reflected in the accounting of this period.
5. Depreciation amounts are charged by accumulating at a special account in the amount of 1/12 part of the annual depreciation rate monthly.
6. Objects of housing stock, external improvement, property of non-profit organizations are depreciated at the end of the year by taking into account the accrued deposit amounts on the cash balance sheet "Depreciation of fixed assets".

Useful use and depreciation groups of fixed assets

Depending on the useful life of fixed assets, property is distributed on depreciation groups (see Table). The tax accounting is used by the grouping provided for by the Tax Code of the Russian Federation, and the installation of the depreciation period in accounting from it most often coincides.

A complete classification of fixed assets for the term of useful exploitation is contained in the Government Decree of January 1, 2002, from the moment of the publication of which the addition and exclusion of certain property objects periodically occur. We give an exemplary list of depreciation groups in accordance with the current version of the document.

The term of depreciation for property that does not fall under the classification is determined by the enterprise independently when putting on the balance, based on the intended time during which the object will bring economic benefits. When installing, an organization can be guided by such factors as the intensity of the use of property, the effect of aggressive environmental factors that can accelerate physical wear. As the material means, this period may be revised, for example, if an improvement in the technical condition occurred due to modernization, reconstruction.

Methods and rates of depreciation calculation for tax purposes

Tax legislation provides 2 methods of depreciation:

1. The linear method - implies accrual for each object separately. Regardless of the accepted accounting policy, this method is obligatory applied to buildings and structures, intangible assets, gear ratios from depreciation groups No. 8 - 10. Depreciation of the linear method is charged on the initial value of the asset.
2. The nonlinear method is charged depreciation not by single objects, but by groups. The basis of calculations take the residual book value of the property included in a certain group of fixed assets.

The company itself chooses a method that will apply to all depreciable objects, and switch from nonlinear to a linear method once every five years, from the beginning of the tax year.

Calculation of the amount to write off is based on the concept of depreciation rate.

With a linear method, the depreciation rate is calculated as a monthly percentage of the initial value of the property:

K \u003d 1 / n * 100, where

K is the depreciation coefficient;

n is the useful life of the object in months.

The depreciation rates for each group with nonlinear accrual are established by Art. 259.2 NK RF:

Methods of accounting accrual depreciation

• linear;
• method of reduced residue;
• write-off the cost of the amount of useful life;
• production method.

During the entire period of useful use, depreciation on the object must be written off in the same way.

Linear amortization

With a linear method, depreciation is calculated on the initial value of fixed assets, which is determined, in accordance with Art. 257 of the Tax Code of the Russian Federation, as the case of the costs of their purchase, transportation, installation, commissioning, and other necessary to start exploitation.

Depreciation amount is defined as:

A \u003d st * k, where

A - depreciation amount per month;

St - initial value of the main fund;

K is the rate of depreciation.

Example: The organization has acquired property in the amount of 120,000 rubles, its useful service life is 5 years. Accordingly, the monthly rate of depreciation will be 1.66%, annual - 20%. Thus, accounting for the year will write off 24,000 rubles of depreciation deductions.

Depreciation with a decrease in residue

The method of reduced residue is based on determining the annual depreciation amount, based on the residual value of the property at the beginning of the reporting period. This amount can be adjusted taking into account the coefficient of acceleration permitted to use for a number of high-tech industries and equipment.

For example, an object worth 100,000 rubles has a life of 5 years. According to the legislation, according to this type of property, enterprises can independently install the acceleration coefficient (not more than 3). In this case, the accelerated depreciation for the year will be 40% (annual norm of 20% * acceleration coefficient 2), the amount of deductions is 40,000 rubles for the first year of operation. In subsequent years, the depreciation will be calculated on the residual value of the object.

The way to write off the amount of the number of years

This method is the calculation of depreciation based on the work of the initial value of the main means and the annual coefficient. The coefficient in this case is the ratio: the number of years remaining until the end of the service life is divided into the amount of the number of years that make up this period. For example, under the useful life of 5 years, the amount of numbers is 15 (1 + 2 + 3 + 4 + 5). Thus, in the first year of operation, depreciation will be 5/15 of the value of the property, for the second year - 4/15 and so on until the end of the period.

These are the basic methods of depreciation accrual used by most organizations. The last method, the so-called production, has significant differences from other.

Write off value depending on production volumes

In this method of depreciation, useful life is not submitted in years, but in the expected production indicators. The production method consists in accrual of depreciation in proportion to the actual volume of manufactured products rendered for the reporting period.

Write-off is made from the residual book value divided by the volume that will be allegedly produced for the entire use of the fixed assessment. For example, the organization acquired a car for transportation, calculating that during operation it will emit 400 thousand km. Based on the cost of a car 800,000 rubles and a run for a reporting period of 5 thousand km, depreciation amount will be 5000 * 800000/400000 \u003d 10,000 rubles.

Depreciation and intangible assets

If everything is clear with the depreciation of the property, then how to be in the case of intangible assets, which are not subject to physical wear and do not always have a useful life?

In fact, many intangible fixed assets can be determined by the service life: this may be a period of action set in licenses, patent, the acquisition agreement, etc. If there is no such information, for a useful period of use, 10 years or the life of the enterprise are taken if it is known.
The depreciation of intangible assets is made at a residual value, and the methods that are used for this are not different from the depreciation of property fixed assets. If the organization's activities are suspended, the cost of the value of an intangible asset is also temporarily terminated.