How to calculate the depreciation rate. Formula for calculating the depreciation rate. Economic meaning of depreciation

Fixed assets registered with the company gradually transfer their considerable value into production costs through depreciation charges. Several methods for calculating depreciation have been approved by law, but there are no strict instructions on the mandatory use of any specific method. However, there are a number of approved Regulations and Instructions stating the recommended version of the formula for calculating depreciation for each specific group from the List of qualifications of fixed assets.

Depreciation methods

Based on the theses of the Legislation of the Russian Federation, depreciable property includes equipment whose duration of productive operation exceeds a period of 12 months, and the initial cost is determined by the amount of 40 thousand rubles. Land, natural resources, unfinished capital construction projects, and securities do not wear out and therefore are not subject to depreciation.

There are several calculation methods:

• Nonlinear.

Linear method

The linear method is the most common due to its simplicity and simplicity. At the first stage of work, the depreciation rate is determined using the formula for calculating depreciation of fixed assets:

NAO = 1/service life in months x 100%

The annual depreciation rate is determined as a percentage.

CAM = PS x HAE / 100%,

where the initial cost of the fixed asset is reflected in the PS.

Based on the calculations obtained, the monthly values ​​of norms and amounts of depreciation charges are found. According to this method, depreciation is carried out directly for each inventory number of property that is registered with the organization.

Depreciation is calculated monthly in equal installments.

The depreciation rate does not change throughout the entire period of operation of the facility.

Valuation of technological equipment 550 thousand rubles. Belongs to the 4th depreciation group, the operating period is 84 months (7 years).

Depreciation rate = 100%: 7 = 14.29% per year

Amount = 550,000 x 14.29%: 100% = 78,595 rub. per year

Depreciation deductions every month = 78595 / 12 = 6550 rubles.

Nonlinear depreciation methods

The nonlinear option for calculating depreciation, in turn, is divided into several more areas:

The declining balance method is characterized by an accelerated depreciation process, which is based on the conditions of the residual value of the property.

UOAO = OS x NAO x CU / 100%,

• OS – residual value;
• KU – acceleration coefficient.

The cost of the property is 300,000 rubles. Service life is 5 years. The acceleration factor fixed in the accounting policy is 1.5.

Depreciation rate = 100% : 5 =20%
Depreciation of fixed assets using the write-off method based on the sum of the numbers of years of useful life is determined by the formula:

AOCHL = PS x CHLO / CHLPI,

NLO – the number of years remaining until the end of the service life,

CHLPI is the full useful life of fixed assets.

The initial cost of the fixed asset is 400,000 rubles. Second depreciation group, service life 3 years. According to the method of writing off the cost of fixed assets in proportion to the volume of output, work and services provided, the formula for calculating depreciation takes the following form:

AOVP = FOP x PS x / PO,

FOP - the volume of products actually produced for a specific reporting period,

PO is the planned volume of production for the entire useful life of the equipment.

This method of accrual is fixed in the transfer and acceptance certificate (form OS-1).

The initial cost of the car is 430 thousand rubles. Expected mileage 500 thousand km.

PS / expected mileage = 430,000 / 500,000 = 0.86 rubles/km

Wear

During operation, fixed assets are exposed to the external environment and other negative influences, therefore, over time, moral and physical wear and tear of the equipment used appears.

Physical wear and tear implies a decrease in the level of the original technical characteristics of fixed assets and depends on many factors:

• The initial state of fixed production assets;
• Level of operation;
• The presence of an aggressive environment;
• Degree of skill of service personnel.

The economic essence of obsolescence is that production assets depreciate before the end of their service life. Constant development of production leads to obsolescence due to:

• Reducing the cost of production of fixed assets,
• Production of similar equipment with greater productivity.

Increasing and decreasing coefficients

Businesses can use different ratios that speed up or slow down the depreciation process. The choice of indicators provided for in the Tax Code of the Russian Federation is reflected by the company in its accounting policies.

For equipment used in aggressive atmospheres or under extensive operating conditions, increasing factors are applicable. When calculating depreciation of fixed assets using the calculation formula, increasing factors are applied in amounts approved by law.

The organization, by decision of the manager, can also apply reducing coefficients. According to the Tax Code of the Russian Federation, special efficiency factors are applied to cars received or leased. For example, minibuses intended for passenger transportation, with a purchase price of more than 400 thousand rubles, are depreciated with k = 1/2.

All changes regarding the application of additional coefficients are fixed in the accounting policy of the enterprise and are valid throughout the entire tax period. Recalculation of depreciation of fixed assets using the calculation formula during the reporting period is not allowed.

The company determines the depreciation rate by dividing the original cost of the asset by the number of years of its useful life. Afterwards, a periodic transfer of previously incurred costs to current expenses occurs. The method is applied to fixed assets that lose their properties over time.

In accounting, the depreciation rate should reflect the planned useful life of the asset. In Russia, regulatory tax rules established groups of fixed fixed assets. For them, the depreciation rate is a predetermined value. Information about this can be found in the List of Annual Rates.

The fixed assets classifier contains detailed information about the type of property and the recommended depreciation rate. The main criterion for the depreciation group is the service life of the object. There are 10 categories of fixed assets. The first of them refers to objects whose regulatory use is limited to 1-2 years inclusive, the last - over 30 years.

Peculiarities of assigning depreciation rates

• Type of fixed assets. Under the law, a fixed asset is an asset, acquired or independently created, that is owned or jointly owned by the taxpayer. Depreciation charges are necessarily written off from the following categories of objects: buildings, structures and premises, machinery, equipment and vehicles. These may also be other items with an expected period of use of more than one year, used by the taxpayer for needs related to his business activities.
• Operating conditions of fixed assets. Legally established depreciation rates are based on average values. If operating conditions suggest accelerated physical wear and tear, the interest rate may be revised.
• Depreciation method. There are two write-off schemes. Linear - consists of establishing equal deductions throughout the entire period of use of fixed assets. Degressive - used for objects with uneven wear. Depreciation is applied until the total purchase price is included in operating expenses.

The taxpayer can individually determine the depreciation rate coefficient, including for:

• used or improved fixed assets;
• objects entered into the register of a given taxpayer for the first time;
• investments in foreign fixed assets;
• intangible assets.

What is the depreciation rate

The size of the standards that an entrepreneur uses depends on the group of goods whose cost is covered by depreciation. For example:

• residential building - the rate is 1.5-2.5%;
• mobile phones, cash registers - 20%;
• computer systems - 30%.

Any enterprise has assets on its balance sheet that are used for production and administrative purposes. During operation, it is subject to natural wear and tear: furniture, equipment, production, commercial, office equipment, vehicles and other fixed assets over time lose their original characteristics, become obsolete, their technical condition deteriorates, and, consequently, their value decreases.

When registering property for accounting, it is assigned a certain value in monetary terms, initially equal to the purchase price, and, of course, it must be regularly adjusted downward. To do this, accounting writes off part of the cost of fixed assets, which is called depreciation.

What fixed assets are depreciable?

Depreciable property includes tangible and intangible assets that belong to an enterprise by right of ownership or ownership, are used to make a profit (production, provision of services and work) for more than 12 months and have an initial cost of over 40,000 rubles.

Thus, depreciation of fixed assets is applied to the following groups of assets:

• premises, buildings, communications, engineering networks;
• equipment, instruments;
• mechanized and hand tools, work equipment;
• office equipment, furniture;
• vehicles;
• breeding stock, working animals;
• planting perennial crops;
• intangible assets (intellectual property objects).

Land plots and other natural resources, unfinished construction projects, stock market instruments, art objects, fixed assets received as a gift or acquired through targeted subsidies are not subject to depreciation.

Rules for calculating depreciation

We list the basic rules for calculating depreciation:

1. Upon receipt of the property, it is necessary to make depreciation deductions from it, starting from the first day of the month following the month the object was put into operation.
2. Depreciation calculations end on the first day of the month after the cost of the property has been fully repaid or written off from the balance sheet.
3. Depreciation should be suspended for property mothballed for 3 months or more; sent for major repairs or reconstruction for a period exceeding a calendar year.
4. The calculation of depreciation does not depend on the financial results of the enterprise for the reporting period and must be reflected in the accounting records of this period.
5. Depreciation amounts are calculated by accumulating in a special account in the amount of 1/12 of the annual depreciation rate monthly.
6. Residential facilities, external amenities, and property of non-profit organizations are depreciated at the end of the year by recording accrued depreciation amounts in the off-balance sheet account “Depreciation of fixed assets.”

Useful life and depreciation groups of fixed assets

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

The full classification of fixed assets by useful life is contained in the Government Decree of January 1, 2002, since the publication of which certain property assets have been periodically added and deleted. We provide an approximate list of objects of depreciation groups in accordance with the current edition of the document.

The depreciation period for property that does not fall under the classification is determined by the enterprise independently when it is placed on the balance sheet, based on the expected time during which the object will bring economic benefits. When installing, an organization can be guided by factors such as the intensity of use of the property, the influence of aggressive environmental factors, which can accelerate physical deterioration. As the material assets are used, this period may be revised, for example, if the technical condition has improved due to modernization or reconstruction.

Methods and norms for calculating depreciation for tax purposes

Tax legislation provides for 2 methods of calculating depreciation:

1. Linear method - involves accrual for each object separately. Regardless of the adopted accounting policy, this method is necessarily applied to buildings and structures, intangible assets, transfer assets from depreciation groups No. 8 - 10. Depreciation using the straight-line method is charged on the initial cost of the asset.
2. The nonlinear method calculates depreciation not for individual objects, but for groups. The calculations are based on the residual book value of the property included in a certain group of fixed assets.

The enterprise itself chooses the method that will be applied to all depreciable objects, and can switch from the non-linear to the linear method once every five years, from the beginning of the tax year.

The calculation of the amount to be written off is based on the concept of depreciation rate.

With the straight-line method, the depreciation rate is calculated as a monthly percentage of the original cost of the property:

K=1/n * 100, where

K – depreciation coefficient;

n is the useful life of the object in months.

Depreciation rates for each group for non-linear accrual are established by Art. 259.2 Tax Code of the Russian Federation:

Accounting methods for calculating depreciation

• linear;
• reducing balance method;
• write-off of cost based on the sum of years of useful life;
• production method.

Throughout its useful life, depreciation on an asset must be written off using the same method.

Linear depreciation

With the straight-line method, depreciation is calculated at the original cost of fixed assets, which is determined in accordance with Art. 257 of the Tax Code of the Russian Federation, as the sum of the costs of their purchase, transportation, installation, commissioning and other work necessary to begin operation.

The amount of depreciation is defined as:

A=St*K, where

A – the amount of depreciation for the month;

St – initial cost of the fixed asset;

K – depreciation rate.

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

Declining balance depreciation

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

For example, an object worth 100,000 rubles has a service life of 5 years. According to the law, for this type of property, enterprises can independently set the acceleration factor (no more than 3). In this case, accelerated depreciation for the year will be 40% (annual rate 20% * acceleration factor 2), the amount of deductions is 40,000 rubles for the first year of operation. In subsequent years, depreciation will be calculated on the residual value of the object.

Write-off method based on the sum of the number of years

This method is a calculation of depreciation based on the product of the original cost of a fixed asset and an annual coefficient. The coefficient in this case is the ratio: the number of years remaining until the end of the object’s service life, divided by the sum of the number of years making up this period. For example, with a useful life of 5 years, the sum of the numbers is 15 (1+2+3+4+5). Thus, in the first year of operation, depreciation will be 5/15 of the cost of the property, in the second year - 4/15, and so on until the end of the period.

These are the main methods of calculating depreciation used by most organizations. The last method, the so-called production method, has significant differences from the others.

Write-off of cost depending on production volumes

In this depreciation method, the useful life is not represented in years, but in expected production rates. The production method involves calculating depreciation in proportion to the actual volume of products created and services provided during the reporting period.

The write-off is made from the residual book value divided by the volume that is expected to be produced over the entire life of the fixed asset. For example, an organization purchased a vehicle for transportation, expecting that it would travel 400 thousand km during its operation. Based on the cost of the car being 800,000 rubles and the mileage for the reporting period being 5 thousand km, the amount of depreciation will be 5000*800000/400000=10,000 rubles.

Depreciation and intangible assets

If everything is clear with the depreciation of property, then what about intangible assets that are not subject to physical wear and tear and do not always have a useful life?

In fact, many intangible fixed assets have a service life that can be determined: this may be the validity period established in a license, patent, rights acquisition agreement, etc. If such information is not available, the useful period of use is taken to be 10 years or the life of the enterprise, if known.
Depreciation of intangible assets is calculated at residual value, and the methods used for this do not differ from the depreciation of property fixed assets. If the organization's activities are suspended, the write-off of the value of the intangible asset also temporarily ceases.

Fixed assets are classified according to technical characteristics, making up groups, for example, buildings and structures, power machines and equipment, etc. The existing classifier of fixed assets distinguishes 10 groups based on the duration of the life cycle: the first groups include objects with less useful time, the last - with more long lasting What objects are depreciated? Legislators classify into the category of depreciable property objects whose life expectancy is more than 12 months, and whose acquisition cost is over 40 thousand rubles. Not all fixed assets can be considered depreciable. Depreciation is not accrued on used leased fixed assets, land, environmental management facilities, road and forestry facilities, water resources or perennial plantings. Initial and residual value of fixed assets Let's return to the property objects for which it is necessary to charge depreciation.

Calculation of depreciation using the linear method and its features

IMPORTANT! Until recently, the chosen depreciation principle could not be changed to another throughout the entire period of deductions for this object. From January 1, 2014, an organization has the right to make a transition from a nonlinear to a linear method once every five years.

For the reverse transition - from linear to nonlinear - there are no time restrictions; this can be done at any time, having previously made amendments to the regulations on the enterprise’s accounting policies. Video - methods for calculating depreciation of fixed assets: How to calculate depreciation of fixed assets using the straight-line method To determine the amount of monthly depreciation charges using the straight-line method, you need to know the primary cost of the object, its operational life and calculate the depreciation rate.

Calculating depreciation using the straight-line method: example

Info

The linear method of calculating depreciation implies that the following formula for calculating depreciation charges is used: Am = OS × k where Am is the amount of depreciation charges for the month; k – monthly depreciation rate, expressed as a percentage; OS is the initial or replacement cost of a depreciable fixed asset. The depreciation rate for each fixed asset item is determined based on its useful life in months and is calculated using the formula: k = (1 / n) × 100% where n is the number of months of useful use of the fixed asset item.

An example of calculating depreciation using the straight-line method. depreciation of fixed assets

The basis for the calculation according to the linear principle is the following formula: the product of the original or replacement (if revaluation took place) cost and the depreciation rate established for this object, calculated as follows: N = 1/n * 100%, where n is the SPI in months or years. An example of calculating depreciation using the straight-line method. The Company acquired and put into operation an object worth RUB 180,000.

Attention

SPI for the OS group corresponding to the classifier – 5 years. Option 1: Let's calculate the annual depreciation rate: H = 100% / 5 years = 20%, i.e. 20% of the cost should be written off every year. In the amount of 180,000 * 20 / 100 = 36,000 rubles, i.e. over the year the price of the object decreases by 36 thousand rubles.

Calculation of depreciation using the linear method - example Let us explain with a specific example how the linear method of depreciation is used in practice. On March 18, 2018, a woodworking machine for furniture production was purchased from Gamma LLC and registered as a fixed asset at an initial cost of RUB 180,000.00.

The useful life of the machine was set at 72 months, since this fixed asset belongs to the 4th depreciation group according to the Classification of fixed assets. Let's calculate the amount of depreciation charges for one month: Am = 180,000.00 x (1/72 × 100%) = 2,500.00 rub. Accountingstudy It is important to remember that depreciation is calculated only during the period of operation of the object, because only then does it wear out.

Prednalog.ru

By Artem Makarov / April 3rd, 2018 / Labor Law / No Comments After all, the amount of depreciation in this case directly depends on the size of the residual value of the fixed asset. However: after the residual value of a fixed asset becomes equal to 20 percent of its original cost, the procedure for calculating depreciation must change.
Next month, this residual value is taken as the base amount and depreciation from it is calculated in equal shares (as with the straight-line method). This is stated in paragraph 5 of Article 259 of the Tax Code of the Russian Federation.

Example 4 In January 2002, Pride LLC purchased a computer worth 48,000 rubles. (including VAT - 8,000 rubles) and put it into operation in the same month. According to the accounting policy, the enterprise calculates depreciation of fixed assets for tax purposes using a non-linear method.

Pages: 20 21 22 23 24 25 26 27 28 AMBLYOPIA (from the Greek.

Linear method of calculating depreciation of fixed assets (example, formula)

Uniform attribution to expenses of the cost of depreciable fixed assets is the main convenience of the linear method. Calculation of depreciation using the linear method - an example Let us explain with a specific example how the linear method of depreciation is used in practice.

On March 18, 2018, a woodworking machine for furniture production was purchased from Gamma LLC and registered as a fixed asset at an initial cost of RUB 180,000.00. The useful life of the machine was set at 72 months, because
This fixed asset belongs to the 4th depreciation group according to the Classification of fixed assets. Let's calculate the amount of depreciation charges for one month: Am = 180,000.00 x (1/72 × 100%) = 2,500.00 rub.

Accountingstudy

So depreciation will need to be charged until the residual value of the computer drops to 8,000 rubles. (RUB 40,000 20%). In October 2004, the residual value of the computer will be 7,960 rubles. Therefore, from November 2004 until the end of its useful life (until June 2005 inclusive, i.e. within 8 months), depreciation will need to be charged in the amount of 995 rubles. (). The Tax Code establishes restrictions on the use of the non-linear method in relation to buildings, structures, transmission devices included in the eighth - tenth depreciation groups.

To compare linear and nonlinear methods, it is advisable to draw up a table of depreciation charges, where you can clearly depict their dynamics. Example 3 Let's take the following initial data to construct the table: the initial cost of the fixed asset is 500,000; The useful life is 20 months.

Thus, depreciation is calculated annually, each year the amount of depreciation charges will decrease, but will always be greater than 0. Calculation of depreciation using the straight-line method: example Linear method of calculating depreciation of fixed assets The straight-line depreciation method implies writing off the cost of a fixed asset in equal proportional parts throughout the entire time its use.

What objects does it apply to? Each organization has the right to independently choose the method of writing off depreciation charges. Fixed assets are divided into 10 depreciation groups depending on the time period of their operation. An example of calculating depreciation using the straight-line method. depreciation of fixed assets Uniform attribution to expenses of the cost of depreciable fixed assets is the main convenience of the linear method.

How to calculate the monthly depreciation rate using the linear method

Conclusions The linear method of calculating depreciation assumes that physical wear and tear of the property occurs evenly throughout the entire operational period. This mainly applies to stationary structures, which do not wear out and become obsolete as quickly as equipment. If it is impossible to accurately determine the rate of depreciation of property, then the linear method will be the most convenient and simplest. This method is also suitable if the company purchases property for a long period of use and does not plan to quickly replace it. Video - main points when calculating depreciation, examples of accounting entries: (16 votes, average: 4.20 out of 5) Loading…

For each fixed asset, the concepts of depreciation and norms are applied.

The first term means a consistent process of transferring the cost of an object to manufactured products and services into expenses.

The second is the percentage of replacement of the cost of the fixed asset, which depends on the useful life.

To understand the concept of depreciation rate, you need to understand the mechanism and significance of the depreciation process.

The depreciation procedure is an important process, because:

• directs cash flows to the reproduction of fixed assets;
• divides large investments by periods.

The rate is expressed as a percentage and shows what share of the costs for the acquisition of fixed assets should be transferred to expenses and invested in the cost of products, goods, and work during the year.

In other words, the norm is part of the cost of the OS, which the organization recognizes as expenses in the reporting year.

What does it depend on?

The depreciation rate depends on the following parameters:

• Depreciation calculation method– affects both accounting and tax accounting; below are the features of calculating the norm depending on the method used.
• — in accounting it is established independently, in tax accounting in accordance with the depreciation group suitable for the fixed asset.
• Depreciation group– relevant only for tax accounting with a non-linear method of calculating depreciation, when the rate is set in accordance with the selected group.

Who sets depreciation charges?

In accounting standards are not established; they are calculated by an accountant for each individual fixed asset, depending on the chosen method of calculating depreciation and the established service life.

In practice, the annual figure is always calculated. The exception is the production method, in which the monthly norm is calculated.

In tax accounting the norm is calculated only using the linear calculation method, and its monthly size is always calculated.

This value is established at the legislative level using a non-linear method in tax accounting. There is no need to count anything. It is enough to determine the depreciation group for the fixed asset, then from clause 5 of Article 259.2 of the Tax Code of the Russian Federation, select the appropriate value of the norm.

How to calculate annual percentage in accounting?

In accounting, the amount of the average annual depreciation rate is determined by the accountant independently. To do this, it is enough to set a suitable useful life for the fixed asset.

In addition, you need to decide on the depreciation method to be used. There are four of them in accounting - , .

The definition and essence of the concept of depreciation rate is most clearly visible for the linear method.

Formula for linear method(defined by clause 19 of PBU 6/01):

Formula:

Annual N.= 1 / SPI in years * 100%.

That is, this indicator is always expressed as a percentage.

Formula for the reducing balance method differs by the introduction of an increasing acceleration factor, which the organization independently accepts within 3.

Formula for calculation:

Annual N.= 1 * Ku / SPI with years * 100%.

For the method of writing off the cost in proportion to the volume of products, works, services, as well as for writing off by the sum of the numbers of years of SPI, the norm is not calculated either on an annual or monthly basis.

Calculation example

The enterprise received an asset for which a useful life of 3 years (36 months) was selected in accounting and a linear calculation method was established.

Annual N. = 1/3 * 100% = 33.33 percent.

How to determine the monthly value in accounting - formulas

The procedure for calculating the monthly rate depends on the chosen method of calculating depreciation charges.

For the linear method The monthly indicator is not calculated, however, if necessary, it can be calculated as follows:

Formula:

Monthly N.= 1 / SPI in months * 100%

Likewise for the reducing balance method The calculation formula can be presented as follows:

Formula:

Monthly N.= 1 * Cu / SPI in months * 100%

If the cost of a fixed asset is written off using the production method, that is, in proportion to the products produced or services or work performed, the monthly rate is not calculated. In this case, it is impossible to predict in advance what amount of depreciation charges will be transferred to expenses for the year, since this indicator depends on the monthly volume of production.

How to find it in tax accounting?

Tax accounting provides only 2 methods for calculating depreciation:

• Linear– the monthly rate is calculated by dividing the unit by the useful life expressed in months. Next, the parameter is converted to percentage.
• – the norm is established at the legislative level depending on the depreciation group of the fixed asset, the current values ​​of the monthly norm can be found in Article 259.2 of the Tax Code of the Russian Federation, the annual parameter is not established.

Depreciation rate by groups of fixed assets:

In tax accounting, a depreciation group should be established for the received fixed asset, based on which the period of use is already selected.

Example

For fixed assets, depreciation group 3 and SPI equal to 60 months are established.

If the enterprise uses the linear method, then the monthly rate will be 1.6667 percent (1/60 * 100%).

With the non-linear method, you need to look at Article 259.2 of the Tax Code of the Russian Federation, where for depreciation group 3 a monthly rate of 5.6 percent is established.

Conclusions

Depreciation rate is a concept used in both accounting and tax accounting. The indicator is always expressed as a percentage and shows what share of the cost of the fixed asset will need to be transferred to the organization’s expenses for a certain period of time (year, month).

For accounting purposes, this value is always calculated on an annual basis, after which the annual amount of depreciation is determined and then divided into 12 parts.

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