In the process of accounting for the state of fixed assets (funds), various depreciation methods are used, for each of the methods a special intermediate depreciation coefficient must be applied.
DEFINITION
Wear (amortization) coefficient is a conditional indicator by which the state of fixed assets is determined. This indicator has an analytical value.
Over time, all fixed assets are subject to wear and tear, even if they are not in operation, but simply stored inactive. In the process of depreciation, the residual value of the fixed asset decreases.
Depreciation is the process of reducing the cost when it is transferred to output. Depreciation can occur at different rates, depending on the depreciation group, as well as on the period for calculation.
The formula for the depreciation rate of fixed assets is calculated by the ratio of the amount of depreciation deductions to the initial cost of the fixed asset. The depreciation coefficient is determined as a percentage, for which the result of the formula for the depreciation coefficient of fixed assets is multiplied by 100%.
General formula The depreciation rate of fixed assets looks like this:
Keyes. = A/PS * 100%
Here K from. - depreciation factor of the fixed asset,
A - the amount of depreciation deductions,
PS - initial (full) cost.
All information needed to calculate the formula is taken from financial statements companies. In the event that the modernization (improvement) of the fixed asset was carried out (that is, its value increased), the final indicator is substituted into the formula, taking into account the measures taken.
The formula for the depreciation rate of fixed assets is used in analytical accounting, and it does not always reflect the actual state of a particular fund. An asset that has not actually worn out completely may have zero residual value.
The reason for the conditionality of the depreciation coefficient is its dependence on the method used to determine depreciation, so it characterizes only the degree of depreciation of fixed assets, and not the degree of their depreciation.
When evaluating the value of the wear coefficient, it is compared with certain data on enterprises in a similar industry or competitors.
The formula for the depreciation coefficient of fixed assets can be calculated in relation to the following indicators:
The depreciation coefficient of fixed assets does not have a specific standard approved regulations or legislation. This indicator is most often calculated for analytical purposes. At the same time, its value must still be determined at each enterprise, and be recorded in accounting documents.
Fixing in accounting documents allows you to determine the limit value of depreciation, upon reaching which the degree of depreciation can be considered large enough to carry out certain measures (repair, replacement of fixed assets).
Most companies adhere to the value of the wear factor of 50%, which means the condition of the fixed asset is within the established norms. If the indicator of 50% is exceeded, this indicates that it is necessary to take measures related to this fixed asset.
If the wear indicator is within the normal range, but approaches 50%, an additional assessment of the condition is necessary for each group or for all units separately.
EXAMPLE 1
| Exercise | Calculate the depreciation coefficient of fixed assets if there are 10 pieces of equipment on the balance sheet of the enterprise. The initial cost for each unit was 85,000 rubles. In the process of modernization, 3 units were improved and increased their cost by 6,000 rubles each. The amount of depreciation deductions for this equipment amounted to 400,500 rubles. |
| Solution | Determine the initial cost of the equipment in the amount of: PS \u003d 10 * 85000 \u003d 850000 rubles Equipment cost after modernization: PS \u003d 850000 + 6000 * 3 \u003d 868000 rubles The formula for the depreciation coefficient of fixed assets for this task: Keyes. = A/PS * 100% Keyes. = 400500/868000 * 100% = 46.14 Conclusion. We see that the wear rate of equipment was 46.14%, which is close to the fact that it is worth reviewing the state of fixed assets. |
| Answer | K from. = 46.14% |
No matter how modern the production equipment is, it inevitably wears out over time, nothing can be done about it. However, this process can be slowed down if planned and overhaul, as well as to carry out reconstruction and modernization. The following documents serve as the basis for such work:
Data and standards on the timing of the repair work;
Estimates for the production of repair work;
Information about the initial and current value of objects, enterprises;
Various defective statements.
The very word "wear and tear" means a decrease in fixed assets, their natural aging and gradual. For its assessment, a number of indicators are used, the main of which is the coefficient. In addition to it, the shelf life coefficient, the retirement coefficient and the renewal coefficient are also often calculated. Timely periodic calculation of these indicators allows the company to always be on the alert, in time to form a reserve for the repair and renewal of its production capacity, plan the modernization and reconstruction of its equipment.
Let us now consider how these indicators are calculated. First we will have a wear factor. The formula for this index is:
To out \u003d Amount / Book (initial) cost of fixed assets.
The depreciation coefficient shows the level of depreciation of funds. The smaller it is, the better the physical condition of the production property of the enterprise. The depreciation factor is usually calculated on a specific date. Usually take the beginning and end of the past year. The source for its calculation is accounting form No. 20, which reflects the presence and movement of absolutely all fixed assets (PF) of the enterprise.
For clarity, let's take an example. Let's assume that some joint-stock company the availability of fixed assets at the beginning of 2012 amounted to 5200 thousand rubles, at the end of the year - 5550 thousand rubles. The amount of depreciation in this case, respectively, was at the level of 1400 and 1410 thousand rubles. Thus, the depreciation coefficient at the beginning of 2012 will be equal to 1400/5200 = 0.2692 or 26.92%. At the end of the year, this figure was 1410/5550 = 0.2541 or 25.41%. What do these numbers say?
They indicate a slight improvement in the physical condition of the PF society. The wear factor during the year decreased by 0.2692-0.2541 = 0.0151 or 1.51%.
The shelf life coefficient (K year) is an indicator directly opposite to the indicator considered above. It is defined like this:
K year \u003d OF / Book (initial) cost of OF.
Like the previous indicator, it is advisable to consider it in dynamics. It shows what percentage is the residual value in book value at a certain point in time. The shelf life coefficient shows the level of suitability of funds for further exploitation.
The renewal ratio (K update) is another very important indicator that shows what part of the cost of fixed assets at the end of the period chosen for calculation is new production fixed assets. It is calculated as follows:
To update = New OF / The cost of all OF at the end of the selected period.
The source of information for calculation, as a rule, is the balance sheet, i.e. initial cost. It should be noted that the renewal of funds can occur not only as a result of the purchase of modern equipment, but also due to the modernization of those fixed assets that the enterprise has in stock.
Fixed assets are company assets that serve for a long time and are replaced by others only as they wear out. Depreciation of fixed assets is considered the gradual loss of property of its own consumer value. In the process of work or, conversely, idle any object production assets consistently wears out - buildings are destroyed, spare parts and parts wear out, machines, vehicles and equipment fail. The wear of the OS, its varieties and calculations that allow you to set the percentage of wear of an object will be discussed in our article.
So, wear and tear of the OS is the loss of value during operation or inactivity. It is either physical or moral. Physical manifests itself as a loss of technical qualities and characteristics under the influence of time and production processes. Physical depreciation is divided into productive (in which the loss of value occurred during operation) and unproductive (when the object wears out after being mothballed for a long time).
Moral is depreciation, in which the value of the object is reduced as a result of the appearance on the market of its improved counterparts with higher performance and lower cost.
Studies of the logic of physical and moral depreciation establish the duration of wear of a particular OS object. These studies underlie the calculated normative service life (SLI) of property and depreciation rates.
In order to timely replace fixed assets with worn-out resources without prejudice to the company's activities, it is necessary to provide a mechanism for transferring the value of retiring funds to manufactured products. This is how the depreciation fund is replenished, the funds of which will subsequently be directed to the acquisition of new fixed assets. Only under such a condition is it possible to reproduce the OF.
Thus, depreciation and reproduction of fixed assets are inseparable categories, and the process of consistently transferring the cost of fixed assets to manufactured products in order to accumulate funds for the reproduction of fixed assets is called depreciation. A sinking fund is a special reserve, which is financial resource for investment.
The transfer of the cost of capital assets to the company's products is carried out by accruing depreciation of fixed assets. It is based on the calculation of depreciation based on the principle of gradualness. Depreciation expenses are considered to be amounts that form part of the cost of fixed assets, and then transferred to the price of the product. They form the cost item "depreciation" in the cost of the product. Their size is set as a percentage according to the norms calculated on the basis of approved OS classifiers.
All fixed assets are divided into 10 depreciation groups, and the main criterion for division is the service life of the object. For example, the 1st group includes OS with a service life of no more than 2 years, and the 10th group includes objects whose operation is expected to be over 30 years. Tax accounting is guided by the definition of the depreciation group of the object based on the classifier, accounting - establishes it for reasons of expected operation.
The depreciation rate is the percentage of depreciation of fixed assets, the calculation formula of which is the ratio of one to the number of months of effective operation of the facility. We can assume that depreciation is an expense calculated as a percentage of the cost of fixed assets, attributed to production costs and included in the cost of the product.
To determine the degree of wear, an indicator such as the wear coefficient is used. It shows how worn out the object is, i.e. the user learns to what extent the upcoming replacement of the object is funded as it wears out. It is calculated by the ratio of the amount of accrued depreciation to the initial cost of the object.
For example, a company operates a machine with wear and tear, that is, depreciation charges, in the amount of 20,000 rubles. The initial cost of the machine is 100,000 rubles. Calculate the degree of depreciation of fixed assets - this can be done using the formula:
K \u003d AO / PS x 100, where AO is the amount of accrued depreciation, and PS is the initial cost.
K \u003d 20,000 / 100,000 x 100 \u003d 20%
This means that the object is worn out by 20%, i.e. the accumulation of the depreciation fund for the purchase of a new machine is 20%. Thus, the depreciation of fixed assets of the enterprise is equal to the amount accumulated for their reproduction.
You can find data on the accrued depreciation of fixed production assets in the explanations to balance sheet. They have the form of Appendix No. 5 to the balance sheet, which was part of financial reporting until 2011. Despite the fact that the mandatory nature of this form has been canceled, it is used to explain the dynamics of fixed assets in the period under review. The formula used to calculate the amount of depreciation of fixed assets, as applied to the explanations, looks like this:
K \u003d group 5 lines 5200 f.5 / group. 4 lines 5200 f.5 x 100
Analysts consider the depreciation coefficient of the fixed asset together with the asset shelf life, calculated as the ratio of the residual value to the original one. These indicators characterize the state of fixed assets and have an analytical value, more often conditional, since the depreciation method plays an important role.
The fixed assets registered by the company, through depreciation deductions, gradually transfer their considerable value to production costs. Legislatively approved several methods for calculating depreciation, but strict guidelines for mandatory application there is no specific method. However, there are a number of approved Regulations and Instructions that speak of the recommended version of the formula for calculating depreciation for each specific group from the OS Qualification List.
Based on the theses of the Legislation of the Russian Federation, depreciation property includes equipment, the duration of the productive operation of which exceeds a period of 12 months, and the initial cost is determined by the size of 40 thousand rubles. Earth, Natural resources, objects of unfinished capital construction, securities They do not wear out and therefore are not subject to depreciation.
There are several calculation methods:
The linear method is the most common due to its elementary nature and unpretentiousness. At the first stage of work, according to the formula for calculating the depreciation of fixed assets, the depreciation rate is determined:
LAO \u003d 1 / service life in months x 100%
The annual depreciation rate is determined as a percentage.
CAM \u003d PS x NAO / 100%,
where the PS reflects the initial cost of the fixed asset.
On the basis of the calculations obtained, the monthly values of the norms and amounts of depreciation are found. According to this method, depreciation is performed directly for each inventory number of property that is registered by the organization.
Depreciation is calculated monthly in equal installments.
The depreciation rate does not change during the entire period of operation of the facility.
Assessment of technological equipment 550 thousand rubles. It belongs to the 4th depreciation group, the period of operation is 84 months (7 years).
Depreciation rate = 100% : 7 = 14.29% per year
Amount \u003d 550,000 x 14.29%: 100% \u003d 78,595 rubles. in year
Depreciation deductions every month = 78595 / 12 = 6550 rubles.
The non-linear version of depreciation, in turn, is divided into several more areas:
The diminishing balance method is characterized by an accelerated depreciation process, which is based on the terms of the residual value of the property.
UOAO \u003d OS x NAO x KU / 100%,
The value of the property is 300,000 rubles. The term of operation is 5 years. Acceleration factor fixed in accounting policy, is equal to 1.5.
Depreciation rate = 100% : 5 = 20% 
Depreciation of fixed assets according to the formula of the write-off method based on the sum of numbers of years of the term beneficial use is determined by the formula:
AOCHL \u003d PS x CHLO / CHLPI,
MLO - the number of years left until the end of the service life,
ChLPI - the full useful life of fixed assets.
The initial cost of the fixed asset is 400,000 rubles. Second depreciation group, the service life is 3 years. According to the method of writing off the cost of fixed assets in proportion to the volume of output, works and services rendered, the formula for calculating depreciation takes the following form:
AOVP \u003d FOP x PS x / PO,
FOP - the volume of production actually produced for a specific reporting period,
Software - the planned volume of output for the entire useful life of the equipment.
This method of accrual is fixed in the act of acceptance and transfer (OS-1 form).
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
During the period of operation, fixed assets are exposed to the external environment and other negative influences, therefore, over time, the moral and physical deterioration of the equipment used is manifested.
Physical deterioration implies a decrease in the level of initial specifications fixed assets and depends on many factors:
The economic essence of obsolescence lies in the fact that production assets depreciate before the end of their service life. The constant development of production leads to obsolescence due to:
Businesses can use various 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 firms in accounting policies.
For equipment used in aggressive atmospheres or in conditions of extensive operation, multiplying factors are applicable. When calculating the depreciation of fixed assets according to the calculation formula, multiplying factors are applied in the amounts approved by law.
The organization, at the decision of the head, may 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 an acquisition cost 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 for the entire tax period. Recalculation of depreciation of fixed assets according to the calculation formula during the reporting period is not allowed.
The main means of production are a necessary component of the activity of any enterprise. The state of fixed assets and the level of their performance depend production figures organizations. To analyze the condition of fixed assets, the depreciation coefficient is used. Today we will talk in an article about what the depreciation rate of fixed assets means, how to calculate it, what standards are set for it, and also tell you what analytical data can be obtained based on the depreciation rate of fixed assets.
In the process of doing business, all business entities use fixed assets (OS). The number of fixed assets and their cost depends on the specifics of the enterprise, production volume, field of activity, etc. Read also the article: → "". Fixed assets include not only equipment that is directly involved in the production process, but also:
Fixed assets recorded on the balance sheet of the enterprise are subject to depreciation. As a result of monthly deductions, part of the cost of the equipment is written off as depreciation, so the balance sheet reflects the residual (real) value of the property based on the period of its use.
In order to determine the degree of depreciation of production assets, a coefficient is used, which is defined as the ratio of the amount of accrued depreciation to the original cost of the property. Read also the article: → "". The wear coefficient can be determined in the context:
The depreciation coefficient shows the degree of depreciation of fixed assets, the value of the indicator shows how depreciated the fixed assets of one or another group and for the enterprise as a whole. In other words, the depreciation coefficient gives an idea of the state of fixed assets and determines the amount of worn-out equipment in the total number of fixed assets.
Based on the depreciation coefficient, it is possible to analyze the state of fixed assets, make a decision regarding the need to replace production equipment or increase its quantity.
To calculate the depreciation rate of fixed assets, you will need two indicators: the initial cost of the property and the amount of accrued depreciation. The formula for calculating the coefficient looks like this:
CoeffIsn = Depreciation / Primary St * 100%,
Note that when calculating the coefficient, the initial cost of the property is used, taking into account the improvements and modernization, if any.
Example #1. On the balance sheet of JSC "Stal Prokat" there are 13 machines, the initial cost of which as of 01.02.17 is 10.461.360 rubles. (for 804.720 rubles each). In March 2017, 2 machines out of 13 were modernized, as a result of which the cost of 2 units increased by 22.302 rubles. and amounted to 827.022 rubles. each.
The amount of depreciation accrued on the production equipment of Stal Prokata as of April 1, 2017 amounted to 4,003,540 rubles. The accountant of Rolled Steel made a calculation of the equipment wear coefficient as of 04/01/17:
804.720 rub. * 11 units + 827.022 rub. * 2 units = 10.505.964 rubles.
4.003.540 rub. / 10.505.964 rub. * 100% = 38%.
Legislative acts do not provide for a normative value for the wear coefficient. The indicator of the norm, each enterprise determines the individual, its value is fixed in the provisions of the accounting policy. Practice shows that most organizations consider the value of 50% to be the limiting rate of depreciation of fixed assets. What does it mean?
Suppose an accountant of an enterprise calculated the depreciation coefficient of the equipment of a production workshop, the result of the calculation is a value greater than or equal to 50%. In this case, the result is high degree depreciation of fixed assets of this group and the need for their prompt replacement. If, according to the results of the calculation, an indicator below the level of 50% is obtained, then this indicates that, in general, the degree of deterioration of the equipment corresponds to the established norm.
To get a complete picture of the state and structure of the fixed assets of the enterprise, along with the depreciation coefficient, the property suitability index is calculated. To do this, use the following formula:
CoeffG \u003d Rest / First St * 100%,
If the depreciation coefficient shows how depreciated the equipment is, then the expiration date shows the share of the residual value of fixed assets in relation to the amount of equipment according to the balance sheet (initial) accounting. Based on these coefficients, one can generally judge the technical and moral condition of fixed assets. Similar to the depreciation coefficient, the normative indicator of suitability is approved in the accounting policy of the organization, its value should not be lower than 50%.
Example #2. JSC "Gallery" is engaged in the production of glass souvenirs. The table below provides information on the cost of fixed assets in the accounting of "Gallery" as of 01.02.17:
| Indicators | Initial cost | Amount of accrued depreciation | residual value |
| 1.020.540.00 RUB | 401.220.00 RUB | 619.320.00 RUB | |
| Equipment | 410.330.00 RUB | $100.703.00 | 309.627.00 RUB |
| Computer technology | 308.100.00 RUB | 201.600.00 RUB | 106.500.00 RUB |
| Furniture | 202.680.00 RUB | 103.540.00 RUB | $99.140.00 |
| TOTAL: | 1.941.650 ₽ | 807.063 ₽ | 1.134.587 ₽ |
The accountant of the "Gallery" made a calculation of the coefficients of wear and tear. The results of the calculation were presented in the form of a statement:
| Indicators | Wear coefficient, % | Shelf life, % | ||
| Calculation | Result | Calculation | Result | |
| Premises of production workshops | RUB 401,220.00 / RUB 1,020,540.00 * 100% | 39% | RUB 619.320.00 / RUB 1,020,540.00 * 100% | 61% |
| Equipment | RUB 100.703.00 / 410.330 rub. * 100% | 25% | RUB 309.627.00 / 410.330 rub. * 100% | 75% |
| Computer technology | 201.600 rub. / 308.100 rub. * 100% | 65% | RUB 106,500.00 / 308.100 rub. * 100% | 35% |
| Furniture | 103.540 rub. / 202.680 rub. * 100% | 51% | 99.140 rub. / 202.680 rub. * 100% | 49% |
| TOTAL | 807.063 rub. / 1.941.650 rub. | 42% | 1.134.587 rub. / 1.941.650 rub. | 58% |
The accounting policy of the "Gallery" approved the following norms: for the wear rate - 50% and below, for the shelf life - 50% and above. Based on the calculation performed, the following conclusions can be drawn:
The general state of depreciation of the fixed assets of the "Gallery" can be assessed as satisfactory (42%).
Question number 1. Favorit JSC is engaged in food retail, for which it uses outdoor refrigerators and trade stalls. In the retail sector, the standard value for the wear and tear of outdoor commercial equipment is taken at the level of 45%. Can "Favorite" fix the value of this indicator at the level of 50% in the accounting policy?
"Favorite" has the right to accept a wear rate of 50% or less as the norm. However, taking into account the specifics of the industry, the indicator will not reflect the real picture of the state of the fixed assets of this group. It is expedient for Favorit to take into account an indicator of 45% or less as a wear rate for street trading equipment.
Question number 2. According to the results of the calculation, the wear rate of computer equipment at Globus LLC is 68%. The wear rate at Globus is set at 50% and below. Is Globus obliged in this case to urgently replace the computer equipment used at the enterprise?
The legislation does not contain direct requirements for the replacement of fixed assets in the event that the depreciation coefficient does not meet the standard indicators. However, an analysis of the wear indicator at Globus suggests that the equipment is outdated and needs to be replaced as soon as possible. If Globus does not have the ability to replace all computer equipment with a newer one, then it is advisable to conduct an additional analysis of the equipment in the context of subgroups (computer equipment, multifunctional devices, etc.) and identify which equipment requires priority replacement, and which - No.
