In total, two types of attribution of depreciation to expenses are used in tax accounting, and as many as four in accounting. A whole section III in PBU 6/01 is devoted to them. Here they are, methods of accruing depreciation of fixed assets in accounting:
They differ only in the method of calculating the annual amount of depreciation. The result is always the same: the monthly write-off of the cost of the OS as expenses. In addition, whichever method is chosen, in order to determine the amount of annual and monthly deductions, it is necessary to know the useful life of the OS.
Term of use: real and accounting
In order to independently determine the useful life of an item of fixed assets, you need to:
You can simply use a special Classification for this to determine the useful life of OS objects accepted for accounting(approved by the Decree of the Government of the Russian Federation). In it, all OS objects are divided into groups and each has its own period. It is only necessary to correctly attribute the desired OS to one of the groups. After determining the period, you can proceed to the calculation of depreciation.
Linear method of depreciation in accounting
Among the four methods, the most common and uncomplicated is linear. Its main advantage, which forces it to be chosen by the vast majority of companies, is its simultaneous application in tax accounting. This is very convenient for the accountant and simplifies his tasks. How is the depreciation rate determined using the straight-line method in accounting? Pretty simple formula. She needs to know:
We take the year of OS operation as an abstract value and calculate how many percent of depreciation per year is provided for a particular object according to the formula:
Annual depreciation = 1: JV × 100%
Next, we multiply the resulting annual depreciation rate (NA) by the cost and get the required amount. Which from year to year we will write off as expenses. The formula applied is:
Annual NA × PV = Amount of depreciation for the year
The amount per month is determined by dividing the result by 12. It is valid for the entire period of operation of the OS and can only change if the object is revalued or improved.
Important: Tax and accounting have some differences in attribution to expenses. In tax, NA is calculated for each month, and in accounting - for a year. Therefore, due to rounding, the amounts according to the version of tax and accounting may differ slightly. It is necessary to strive to minimize, and best of all, completely eliminate this difference. To do this, when calculating the annual NA, it is desirable to leave the resulting value with the maximum number of decimal places (at least 4). Then monthly deductions can be adjusted by rounding these signs, which allows you to avoid even a slight difference in the amounts.
How to calculate depreciation using the straight-line method: an example
The organization put on balance a car with an initial cost of 300,000 rubles. The straight-line method of depreciation is applied. OS belongs to the fourth depreciation group. The useful life of the lift truck will be 5 years or 60 months. Determine what depreciation rate for the loader will be according to the norms tax accounting:
1: 60 × 100 = 1.6666%.
The monthly payment will be:
300,000 × 1.6666% = 4999.8 rubles
Annual NA (according to accounting standards) will be:
(1:5 years) × 100 = 20%.
And the amount to be deducted for expenses will be:
300,000 × 20% = 60,000 rubles
Or 5000 rubles per month.
The difference was 20 kopecks. In order to correct it, the accountant had to revise the depreciation rate of the car per month (according to tax accounting):
1: 60 × 100 = 1.66667% × 300,000 = 5000.01
In this scenario, a penny can be discarded, and the depreciation amounts of the loader accrued in accounting and tax accounting for the month will turn out to be equal.
The following three depreciation methods are more original and complex.
Decreasing balance method
Paragraph 19 of Section III PBU 6/01 states that depreciation can be charged “based on the residual value of the fixed asset at the beginning reporting year and depreciation rates calculated on the basis of the useful life of this object and a coefficient not higher than 3, established by the organization. Obviously, this is declining balance depreciation.
Let's break it down into its components:
An example of applying the declining balance method
A machine was purchased at a cost of 100,000 rubles. with a useful life of 5 years. The annual NA calculated on the basis of the useful life is 20%. It needs to be increased by an acceleration factor of 2, which means it will already be equal to 40%. Next, we calculate the amounts immediately for the entire period:
For the 1st year of operation of the machine, it is necessary to subtract the annual depreciation amount of 40,000 rubles from its initial cost, formed upon acceptance for accounting. (100000 x 40 / 100).
For the 2nd year - an amount of 40% of its residual value at the beginning of the year (100 - 40) x 40 / 100 = 24,000) - 24,000 rubles.
For the 3rd year - 12,400 rubles. - taking into account the difference between the residual value of the object, at the end of the second year of operation, and the amount of depreciation accrued for the second year ((60 - 24) x 40 / 100) .
It can be seen from the example that the formula for determining the annual NA does not differ from that used in the linear method. But in order to find out the amount of depreciation for the year, it is also necessary to apply the gain factor (KU). So the final formula looks like this:
Annual NA × KU × residual value OS at the beginning of the reporting period = amount for the year
This method allows you to quickly transfer the cost of fixed assets to expenses. In practice, it is indispensable in companies that actively use facilities, for example, under a leasing agreement or their own fixed assets for large capital investments. All this gives them the opportunity to minimize property tax in the first years of their operation.
In addition, this method is similar to, from tax accounting. But there are significant differences between them:
Write-off of the cost of fixed assets by the sum of numbers of years of useful life
This method is quite original. The accountant must also be aware of the PS of the fixed asset (recovery), as well as its useful life. Next, you need to find the sum of the numbers in a rather original way: they need to be added together.
For example, for an OS object with a useful life of 5 years, the sum of the numbers will be 15 years:
1 + 2 + 3 + 4 + 5 = 15
After this value is found, you can determine the amount of depreciation for the year:
Amount HA = Number of years remaining until the end of the useful life of fixed assets: The sum of the numbers of years of the useful life, units. × PS
The result obtained is divided by 12 and we get the amount that needs to be amortized monthly. (clause 19 PBU 6/01). There are no analogues to this method in tax accounting. It is good because in the first years of operation of the OS, its depreciation occurs faster than with the linear method.
Depreciation over the sum of numbers of years of useful life: an example
A deep-well pump worth 30,000 rubles was accepted for balance. Its useful life is 2 years. In accounting for machinery and equipment, depreciation is applied based on the sum of years of useful life. The sum of the number of years of the useful life of the pump is:
1 + 2 = 3.
Pump depreciation for the first year of operation:
2: 3 × 30,000 rubles. = 20,000 rubles.
This means that the monthly deduction in the first year of operation will be 1666.67 rubles.
For the second year:
1: 3 × 30,000 rubles. = 1o 000
Which, respectively, will give 833.33 rubles per month.
The method of writing off the cost in proportion to the volume of products (works)
Fourth, final accounting method depreciation is the most time-consuming in the calculations. It is provided for in clause 19 times. III RAS 6/01.Depreciation in proportion to the volume of production is good because it allows you to most accurately reflectthe intensity of the participation of a particular fixed asset in the business process.
The accountant needs to calculate the natural indicator of the volume of production (work) in the reporting period. In addition, he needs to know the ratio of the initial cost of the OS object and the estimated volume of output (works, services) for the entire useful life of a particular OS. You can apply the formula:
Amount of monthly depreciation = PS / Estimated output (qty) x Actual output per month (qty).
Let's take a closer look at these figures. The indicator "estimated volume" means the practical application of planned economic values. For their correct definition, at least a special economic service is needed. Otherwise, the accountant will have to take this figure “from the ceiling”, and this is unacceptable.
With the actual volume, of course, it is easier, it can be taken from the credentials. But all calculations will have to be done every month. There is no universal standard for this method. Well, there is no similar method in tax accounting.
An example of depreciation in proportion to the volume of products (works)
A printing press with a PS of 2,000,000 rubles can print 100,000 magazines over the entire period of use. The accounting policy provides for the depreciation of such machines in proportion to the volume of manufactured products.
In a year, the machine printed:
· in May – 30 thousand magazines;
· in August - 1 thousand magazines.
Therefore, for this year, the accounting department must calculate the depreciation of the machine:
in May: 30,000 pcs. × 2,000,000 rubles : 100,000 pcs. = 600,000 rubles.
in August: 1000 pcs. × 2,000,000 rubles : 100,000 pcs. = 20,000 rubles.
So, with the methods of calculating depreciation, we figured it out. The simplest of them is linear, and the most reliable is the method by the volume of manufactured products. Which one to choose for application should be decided for each organization individually.
METHODS OF CALCULATION OF DEPOSIT OF FIXED ASSETS
Depreciation can only be calculated in the ways that are allowed for use. Currently, depreciation of fixed assets in Russia is carried out in one of the following ways:
in a linear way
reducing balance method
the method of writing off the cost by the sum of the numbers of years of the useful life;
the method of writing off the cost in proportion to the volume of products (works);
· accelerated depreciation method (increase in the amount of deductions by the linear method).
The application of one of the methods for a group of homogeneous fixed assets is carried out during its entire useful life.
Linear way belongs to the most common. It is used by approximately 70% of all enterprises. The popularity of the linear method is due to its ease of use. Its essence is that every year an equal part of the cost of this type of fixed assets is depreciated.
The annual depreciation charge is calculated as follows:
where BUT- the annual amount of depreciation; FROM perv – On the- rate of depreciation.
For example, a company bought a computer. The cost was 10,000 rubles, the service life was 5 years. Thus, annually we will write off 10,000/5 = 2,000 rubles for depreciation:
| Year | Residual value at the beginning of the year (rub.) | Amount of annual depreciation (rub.) | Residual value at the end of the year (rub.) |
| 1 | 10 000 | 2 000 | 8 000 |
| 2 | 8 000 | 2 000 | 6 000 |
| 3 | 6 000 | 2 000 | 4 000 |
| 4 | 4 000 | 2 000 | 2 000 |
| 5 | 2 000 | 2 000 | 0 |
The following should be noted. If the residual value of an asset is zero, then this does not mean the price of the computer has become zero. This computer can have a real value, be in working condition and last for more than one year. The zero residual value of this computer means only that the company fully compensated for the costs of its acquisition (Fig. 5).
It is advisable to use the linear method for those types of fixed assets where time, and not obsolescence (obsolescence) is the main factor limiting the service life.
At reducing balance method the annual amount of depreciation is determined based on the residual value of the fixed asset at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this object:
where From ost- the residual value of the object; to– acceleration factor; On the- the depreciation rate for this object.
For example, an enterprise bought a machine, the cost of which is 120,000 rubles, the service life is 8 years. The acceleration factor is 2. Thus, the annual depreciation amount, taking into account the acceleration, will be 25% (100%:8×2). The calculation of depreciation is presented in the table:
|
Depreciation rate, % |
||||
It should be noted that with this method, the initial cost will never be written off. In our example in Last year depreciation there is a balance of 12013 rubles. Despite this disadvantage, the method allows you to write off the maximum depreciation cost in the very first years of the asset's operation (Fig. 6). Thus, the company has the opportunity to most effectively recover the costs of acquiring an item of fixed assets.
With the write-off method by the sum of numbers of years of useful life the annual depreciation amount is determined based on the initial cost of the fixed asset and the annual ratio, where the numerator is the number of years remaining until the end of the life of the facility, and the denominator is the sum of the numbers of years of the life of the facility:
where FROM perv – the initial cost of the object; T rest- the number of years remaining until the end of the useful life; T- useful life.
For example, equipment worth 100,000 rubles was put into operation. Useful life is 5 years. The sum of the expiration dates is 15 (1+2+3+4+5). We present the calculation in the table:
|
Residual value at the beginning of the year (rub.) |
Depreciation rate, % |
Amount of annual depreciation (rub.) |
Residual value at the end of the year (rub.) |
|
|
100000´5/15=3333 |
||||
|
100000´4/15=2667 |
||||
|
100000´3/15=2000 |
||||
|
100000´2/15=1333 |
||||
|
100000´1/15=667 |
This method is equivalent to the reducing balance method, but it makes it possible to write off the entire cost of the object without a balance (Fig. 7).
During the reporting year, depreciation deductions for fixed assets are accrued monthly, regardless of the method of accrual used, in the amount of 1/12 of the annual amount.
At method of writing off the cost in proportion to the volume of products (works) depreciation deductions are calculated on the basis of a natural indicator of the volume of products (works) in reporting period and the ratio of the initial cost of the fixed asset item and the estimated volume of products (works) for the entire useful life of the fixed asset item:
where BUT- the amount of depreciation per unit of production; FROM- the initial cost of the fixed asset; AT- Estimated volume of production.
This method is used where the depreciation of fixed assets is directly related to the frequency of their use.
Most often, the write-off method in proportion to the volume of production is used to calculate depreciation in the extraction of natural raw materials.
Suppose the ore reserves of this deposit are 1,000,000 tons. The cost of fixed assets used in the extraction of ore is 16,000,000 rubles.
Depreciation per unit of production 16,000,000/1,000,000 = 16 rubles/ton.
If it is planned to extract 100,000 tons of ore annually, then the annual depreciation will be 16 ´ 10,000 = 160,000 rubles, and with annual production
5,000 tons - 16 ´ 5,000 = 80,000 rubles.
Method of calculating depreciation in proportion to the amount of work mainly used for vehicles. Depreciation rates are set as a percentage of the original cost of the vehicle for every 1000 kilometers.
Accelerated depreciation method. In order to create financial terms to accelerate the introduction of scientific and technological achievements into production and increase the interest of enterprises in accelerating the renewal and technical development of the active part of the main production assets(machinery, equipment, Vehicle) enterprises have the right to apply the method of accelerated depreciation of the active part of production fixed assets put into effect after 1 January. 1991
accelerated depreciation is the target method of faster than the standard life of fixed assets, the full transfer of their book value to the costs of production and circulation.
Enterprises can apply the accelerated method of calculating depreciation in relation to fixed assets used to increase the output of computer equipment, new progressive types of materials, instruments and equipment, and expand exports of products in cases where they massively replace worn-out and obsolete equipment with new more productive ones.
When introducing accelerated depreciation, enterprises use a uniform (linear) method of calculation, while the rate of annual depreciation deductions for full recovery, approved in the prescribed manner (for the corresponding inventory item or their group), increases, but not more than twice.
Accelerated depreciation allows you to speed up the process of updating fixed assets at the enterprise; accumulate sufficient funds for technical re-equipment and reconstruction of production; reduce income tax; maintain fixed assets at a high technical level
Test control
1. It is advisable to use the linear depreciation method ifAll car enthusiasts know that after a new car leaves the salon, it loses a lot of value.
The reason is simple - over time, car parts wear out during operation. The same happens with fixed assets (OS) of the company.
Depreciation of fixed assets in accounting is fixed by depreciation, thereby deducting the cost of the fixed asset. Depreciation starts from the month following the month in which it is put into service and continues over its useful life. The useful life is determined (SPI) when the fixed asset is accepted for accounting.
To accurately determine the SPI, you can use the existing classifier approved by the Decree of the Government of the Republic of Moldova dated January 1, 2002 No. 1. For example, for computers and other computing machines, this resolution provides for a useful life of 2 to 3 years.
Depreciation is "interrupted" if:
Not all fixed assets are subject to depreciation. For example, land and other objects of nature use do not lose their consumer properties over time, and therefore are not depreciated. A detailed list of objects for which depreciation is not charged is specified in paragraph 2 of Art. 256 of the Tax Code of the Russian Federation.
In accounting, depreciation can be calculated in several ways:
The chosen method of organization must be fixed in its accounting policy. The most common way to calculate depreciation is the straight-line method, and we will consider it.
Straight line depreciation formula
Monthly depreciation = Depreciation rate * Initial cost
Depreciation rate = (1 / number of months in the useful life) * 100%
For example, a company has taken into account a fixed asset with an initial cost of 120,000 rubles. with a useful life of 3 years (36 months).
The amount of monthly depreciation will be:
Monthly depreciation rate=1/36*100%=2.78%
RUB 120,000 *2.78% = RUB 3,336 per month (depreciation amount)
In accounting, a posting will be made:
D20 - K02 - 2500 rubles, the amount of depreciation accrued on the main asset related to the main production.
D26 - K02 - depreciation on fixed assets used for household needs.
D44 - K02 - depreciation for fixed assets used in trading activities.
It is worth noting that in balance sheet company, the cost of fixed assets is reflected minus depreciation. The resulting value is called residual.
In tax accounting, depreciation can be accounted for in a linear and non-linear way.
To ensure that accounting does not differ from tax accounting, companies adhere to the straight-line method of depreciation in both accounting and tax accounting. The calculation mechanism is the same.
In our example, we use a straight-line method: monthly depreciation of fixed assets in the amount of 3,336 rubles over the entire useful life will be taken into account in expenses.
Tax accounting of expenses under the simplified taxation system is applicable only to simplified taxpayers with the “income minus expenses” object. Those who are on the “income” system for the purposes of calculating the tax take into account only income from activities, and all expenses are taken into account in accounting.
Simplifiers operating within the framework of the “income minus expenses” system have the right to write off the paid part of the fixed asset as expenses during the calendar year in which this fixed asset was put into operation. Depending on the quarter in which the fixed asset was taken into account, the cost of the fixed asset is distributed evenly over the number of quarters in which it was used.
There are four quarters in a year, which means that on a quarterly basis, the cost of fixed assets will be written off in the amount of either 1/4, or 1/3, or 1/2, or the entire cost will be written off as expenses at a time if the fixed asset was taken into account in the fourth quarter.
Since 2016, the cost of depreciable property has been increased from 40,000 to 100,000, which means that fixed assets put into operation after January 1, 2016 worth less than 100,000 after their full payment can be written off as expenses in tax accounting under the simplified taxation system .
Keep records in Kontur.Accounting, a convenient online service for calculating salaries and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. The service is suitable for comfortable collaboration between an accountant and a director.
In accounting, fixed assets accounted for on account 01 or 03 are depreciated. Assets reflected in inventories are not subject to depreciation (paragraphs 4, 5, 17 of PBU 6/01 “Accounting for Fixed Assets”). Also, objects, which we additionally described in a separate article, are not subject to depreciation.
Through depreciation, the entire initial cost of property classified as depreciable is written off (clauses 8 and 17 of PBU 6/01 “Accounting for fixed assets”).
Depreciation on fixed assets in accounting is charged from the 1st day of the month following the month in which the object was accepted for accounting (clause 21 PBU 6/01 "Accounting for fixed assets"). Attention: you do not need to wait for the start of the operation of the property.
Depreciation is accrued until the cost of the object is paid off in full or until the object is deregistered (clause 21 PBU 6/01 “Accounting for fixed assets”). Accordingly, the depreciation charge ends on the 1st day of the month following the month of the full repayment of the value of this object or its deregistration (clause 22 PBU 6/01 "Accounting for fixed assets").
During the useful life of an object, depreciation is not suspended. An exception is cases of transferring a fixed asset to conservation for a period of more than three months, as well as a period of restoration of an object lasting more than 12 months (clause 23 PBU 6/01 "Accounting for fixed assets").
Accounting for accrued depreciation is carried out depending on the purpose for which the depreciable fixed asset is used. Postings can be as follows (Instructions for the Chart of Accounts):
Debit 20 (23, 25, 44...) Credit 02
Depreciation has been accrued on a fixed asset used in the production of goods (performance of work, provision of services) or in trading activities;
Debit 08 Credit 02
Depreciation was accrued on the fixed asset used in the creation (modernization, reconstruction) of a non-current asset;
Debit 91 sub-account "Other expenses" Credit 02
Depreciation has been accrued on fixed assets used in other activities.
See a handy spreadsheet here.
In accounting, depreciation of fixed assets can be calculated using one of four methods (clause 18 PBU 6/01 “Accounting for fixed assets”):
Let's look at each method in detail below.
Secure the selected depreciation method in the accounting for accounting purposes. At the same time, keep in mind: in accounting it is permissible to use different ways to different groups of homogeneous fixed assets. However, it is impossible to change the method of calculating depreciation for a specific object after the property has been put into operation. That is, during the entire useful life of the object, one method must be applied (clause 18 PBU 6/01 “Accounting for fixed assets”).
When depreciating in a linear way, the annual rate is first calculated using the formula:
Then - the annual depreciation amount according to the formula:
The amount of depreciation that must be charged monthly is equal to 1/12 of the annual amount (clause 19 PBU 6/01 “Accounting for fixed assets”).
The organization acquired a fixed asset - a laptop at a price of 45,000 rubles. (without VAT). In accordance with the Classification approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1, the laptop belongs to the second group (useful life is from two to three years inclusive). The accountant determined the useful life of the laptop at 3 years (36 months). depreciation method, accounting policy companies in relation to fixed assets in accounting - linear.
The total annual depreciation rate is:
1: 3 years × 100% = 33.3334%.
Annual amount of depreciation deductions:
45 000 rub. × 33.3334% = 15,000 rubles.
Monthly depreciation amount:
With the reducing balance method, the annual depreciation rate is first determined by the formula:
After that, the annual depreciation amount is calculated using the formula:
The monthly depreciation amount is equal to 1/12 of the annual amount (clause 19 PBU 6/01 "Accounting for fixed assets").
Please note: the residual value of the object is taken at the beginning of each year, so the annual depreciation amount will gradually decrease. Accordingly, the amount of monthly depreciation will decrease annually.
The company sets the increasing coefficient to the depreciation rate on its own, approving a specific value in the accounting policy. The maximum value of the coefficient is 3.0 (clause 19 PBU 6/01 "Accounting for fixed assets"). At the same time, the coefficient of 3.0 can only be applied for depreciation of fixed assets put into operation after December 31, 2005. For other fixed assets, multiplying factors must be applied that were originally set when they were put into operation (order 147n dated 12/12/2005, letter of the Russian Ministry of Finance dated 06/22/2007 No. 03-05-06-01 / 71).
The organization purchased a laptop. The initial cost of the fixed asset, formed in accounting, is 45,000 rubles. The facility was commissioned in December 2014. Useful life - 3 years.
According to the accounting policy, in accounting, depreciation on laptops is calculated using the reducing balance method using a multiplying factor of 1.5.
This laptop has been depreciated since 2015. The residual value at the beginning of 2015 is equal to its initial value, since depreciation was not charged in 2014.
The annual depreciation rate is:
1:3 x 100% = 33.3334%.
The calculation of depreciation for the useful life of a laptop is shown in the table:
Year of operation |
Residual value at the beginning of the year, rub. |
Depreciation rate, % |
The annual amount of depreciation deductions, taking into account the increasing coefficient, rub. (column 2 × column 3 × 1.5) |
Monthly amount of depreciation charges during the year, rub.
|
Residual value at the end of the year, rub.
|
|---|---|---|---|---|---|
According to the write-off of the residual value of the fixed asset, the accountant chose from two options:
Option 1. Write off the residual value of the object in accounts 02 in the last month of the useful life.
Option 2. Continue to depreciate the object using the reducing balance method until the moment it is written off due to disposal (sale, obsolescence or physical deterioration, etc.).
Given the materiality of the amount of the balance, the accountant chose option 2.
When writing off the cost by the sum of the numbers of years of the useful life, the annual depreciation amount is immediately calculated using the formula:
The amount of depreciation that must be charged monthly is equal to 1/12 of the calculated annual amount (clause 19 PBU 6/01 “Accounting for fixed assets”).
The organization purchased a laptop. The initial cost of the fixed asset, formed in accounting, is 45,000 rubles. The estimated useful life of the facility is 3 years.
According to the accounting policy, in accounting, depreciation for laptops is calculated by writing off the cost by the sum of the numbers of years of the useful life.
The sum of the number of years of useful life of a laptop is equal to:
1 + 2 + 3 = 6 .
In the first year of operation of the facility, the annual depreciation amount will be:
3: 6 × 45,000 rubles. = 22 500 rubles.
The amount of monthly deductions is equal to:
22 500 rub. : 12 months = 1875 rubles.
In the second year of operation of the facility, the annual depreciation amount will be:
2: 6 × 45,000 rubles. = 15,000 rubles.
Amount of monthly deductions:
15 000 rub. : 12 months = 1250 rubles.
And in the third year of operation of the facility, the annual depreciation amount is equal to:
1: 6 × 45,000 rubles. = 7500 rubles.
Amount of monthly deductions:
7500 rub. : 12 months = 625 rubles.
When writing off the cost of a fixed asset in proportion to the volume of production (work), the amount of monthly depreciation is determined monthly according to the formula (clause 19 PBU 6/01 “Accounting for fixed assets”):
The organization has purchased a laptop that can be used to manufacture an estimated 500 items. The initial cost of the fixed asset, formed in accounting, is 45,000 rubles.
According to the accounting policy, in accounting, depreciation on laptops is charged in proportion to the volume of products produced.
In September 2015, 35 units were made using the laptop.
The amount of depreciation accrued on the laptop was in the specified month:
35 pcs. × 45,000 rubles : 500 pcs. = 3150 rubles.
Let's take a look at the concept of depreciation. Here you will learn how to calculate the depreciation of fixed assets. Starting from 2002 and up to the present day, the following depreciation methods have been used in accounting: straight-line depreciation method, diminishing balance method, method in proportion to the volume of output, as well as the method by the sum of numbers of years of useful life. In the article, we will analyze these 4 methods for calculating depreciation with examples.
The calculation of depreciation deductions for fixed assets involves the use of the initial or residual value and the depreciation rate of fixed assets. The initial cost is the cost at which the object is accepted for accounting upon receipt by the enterprise. Read more about the receipt of fixed assets. The residual value of fixed assets is the difference between the original cost and accrued depreciation.
The general formula for calculating depreciation:
Cost (initial or residual) * depreciation rate / 100%.
Calculating the rate is very simple, for this you need to divide the entire depreciation (taken as 100%) by. Then you can calculate the amount of depreciation for the past year, that is, multiply the initial cost by the rate and divide by 100%. How to calculate depreciation per month? To do this, it remains only to divide the amount received by the previous action by the number of months in a year.
Linear calculation example:
The fixed asset has an initial cost of 500,000. The useful life is 10 years. Calculate monthly depreciation:
Norma A. \u003d 100% / 10 years \u003d 10%
Annual A. \u003d 500,000 * 10% / 100% \u003d 50,000.
Monthly A. = 50,000 / 12 months. = 4167.
More about application linear method .
Its difference from the linear method is that the basis for accrual is not the initial cost, but the residual. Residual value is the original cost minus depreciation (accumulated depreciation). In addition, this method uses an acceleration factor by which the depreciation rate is multiplied. This method is also called accelerated.
Calculation example:
There is a fixed asset with an initial cost of 100,000. The useful life is assumed to be 4 years.
Norm A. \u003d 4 / (4 + 3 + 2 + 1) * 100% \u003d 40%
Annual A. \u003d 100,000 * 40% / 100% \u003d 40,000.
Monthly A. = 40000 / 12 = 3333.
Norm A. \u003d 3 / (4 + 3 + 2 + 1) * 100% \u003d 30%
Annual A. \u003d 100,000 * 30% / 100% \u003d 30,000.
Monthly A. = 30000 / 12 = 2500.
Depreciation charges for other years are calculated in a similar way.
The cost of fixed assets is written off in proportion to the volume of products produced or services rendered. The method is used only for those OS objects, the documentation of which indicates the expected volume of output. In this case, the depreciation rate is determined by dividing the initial cost of the object by the volume of work planned by the manufacturer, and the amount of depreciation is determined by multiplying the depreciation rate by the actual volume of output for the reporting period.
