O existing ways we talked about depreciation in accounting and tax accounting in ours. We will talk about when depreciation acceleration factors can be applied in this material.
When using the declining balance method for depreciation of fixed assets (OS), accounting legislation allows an organization to apply an acceleration factor of no higher than 3. In this case, for accelerated depreciation, the formula for determining the annual depreciation amount (A D) will look like this (clause 19 PBU 6/01) :
A G \u003d O / SPI * Kwhere O is the residual value of the asset at the beginning of the year in which depreciation is calculated;
SPI - term beneficial use OS object in years;
K - coefficient established by the organization (not higher than 3).
Tax legislation gives the organization the right to apply both increasing and decreasing coefficients to the basic depreciation rate (Article 259.3 of the Tax Code of the Russian Federation). At the same time, the organization can apply multiplying factors only to fixed assets. Let's present in the table the conditions for applying multiplying factors:
| Type of depreciable property | Special coefficient |
|---|---|
| Fixed assets used in an aggressive environment or increased shifts and registered before 01/01/2014 (with a non-linear method - only in relation to fixed assets with a useful life of more than 5 years) | No more than 2 |
| Own fixed assets of industrial-type agricultural organizations (poultry farms, livestock complexes, fur farms, greenhouse complexes), residents of a special economic zone (industrial-production or tourist-recreational) or participants in the SEZ | |
| OS, which are objects with high energy efficiency (according to the list established by Government Decree No. 600 of June 17, 2015), or having a high energy efficiency class | |
| Fixed assets included in I - VII depreciation groups and produced in accordance with the terms of a special investment contract | |
| Fixed assets with a useful life of more than 5 years, which are the subject of a leasing agreement | No more than 3 |
| OS used only for scientific and technical activities | |
| OS of organizations (owners of licenses for subsoil use and operators of a new offshore hydrocarbon field), if such OS are used exclusively in the production of hydrocarbons at a new offshore field |
Evgeny Malyar
# Business nuances
Accelerated depreciation allows you to reduce taxes for the duration of the leasing agreement, as well as redeem the leased asset at the minimum cost.
According to Article 11 of Federal Law 164 FZ, the lessor is the owner of the leased asset during the term of the contract. In most cases, the rented property is listed on its balance sheet. Depreciation after the repurchase of the leased asset is carried out by the new owner. How has it been produced so far? This is discussed in the article.
Depreciation of leased property is carried out by the party on whose balance sheet it is, regardless of ownership rights. It can be either a landlord or a lessee. The balance holder is indicated in the financial lease agreement concluded between these parties.
You can charge depreciation from the beginning of the next date after the date of putting the object (fixed asset) into operation. For example, if a car is leased on May 16, then the person on whose balance sheet it is located begins to depreciate it from June 1 of the same year. At the same time, the date state registration does not matter - it is important when exactly the item was transferred to the user in possession.
Depreciation on fixed assets is calculated in the manner established for each of the asset groups. There are ten of them in total, and they differ both in the composition of the property included in them, and in the permissible maximum useful life.
For example, a certain car belongs to the third depreciation group. Its useful life is 3-5 years. During this time it book value should be nullified.
If the leased property is on the balance sheet of the lessor, depreciation charges are included in the amount of payments.
According to paragraph 18 of the Rules accounting There are four ways to calculate depreciation.
The use of the straight-line depreciation method in leasing is limited to 1-3 groups only. For other items of financial lease, as a rule, accelerated write-off methods with increasing coefficients are used. In most cases, both parties to the contract are interested in this.
The depreciation premium allows you to speed up the process of writing off the cost of a fixed asset. The lessee has a reasonable right to use it in three cases:
However, there are certain legal disagreements regarding the eligibility of applying the depreciation premium.
Features of car leasing are expressed in the specifics of the acquisition, registration, taxation and maintenance of vehicles. The cost of the subject of financial lease, and, accordingly, the total payment, includes all costs, including compulsory insurance.
Depreciation is charged on the vehicle according to the All-Russian Classifier of Fixed Assets (OKOF), introduced in accordance with Decree of the Government of the Russian Federation No. 1 and 640 (changes). According to this document, the depreciation group for machines is selected:
Legal entities and individual entrepreneurs, acting as lessees on the one hand, and leasing companies on the other hand, concluding a contract, they come to an agreement on the method of writing off the cost of the car.
Accelerated depreciation of the car is beneficial due to the reduction of the fiscal burden:
In addition, with accelerated depreciation, the tenant gets the opportunity to buy back the item faster.
The parties to a financial lease agreement are limited in their actions by the following circumstances:
The current Russian legislation allows depreciation with accelerating factors in the range from 1 to 3, if the lease is not short-term (less than 5 years). The calculation formula is simple:
Where: UA - accelerated depreciation; AN - depreciation rate calculated based on the term of the leasing agreement; KU - increasing coefficient of accelerated depreciation (≥1);
KZ - deceleration depreciation coefficient (≤1).
The use of a reduction factor is due to the fact that some types of property objectively wear out more slowly than others. For example, multiplication by short circuit in the value of 0.5 is mandatory when depreciating expensive cars and executive class minibuses and (clause 9 of article 259 of the Tax Code of the Russian Federation).
The accelerating factor is applied to objects characterized by rapid physical and moral deterioration. It is not necessarily expressed as a whole number - it can be a fractional decimal digit less than or equal to 3.
| Acceleration factor | Objects to which it applies |
| 1–2 | are operated in an aggressive (explosive, toxic and other destructive) environment or around the clock (increased shifts); participate in agricultural production; belong to a FEZ (free economic zone) resident; consume a large number of energy; manufactured within the framework of a special investment project. |
| More than 2 and less than 3 (inclusive) | a leasing object not owned by the lessor; an item intended for research; equipment for production at a new hydrocarbon deposit; equipment used in water supply and sanitation. |
The increased rate of depreciation must be justified by references to Federal Law FZ-164 and the Tax Code of the Russian Federation (Article 259.3, clause 2, clause 1).
At the same time, it should be remembered that the use of accelerating factors is possible only for objects with a service life of 1 to 5 years that do not belong to the first, second and third groups of the All-Russian classifier of fixed assets.
An accelerated factor of up to three applies only if depreciation is calculated using the declining balance method.
Typically, objects commercial real estate operated for a long time, for decades. Justify the write-off of a significant portion of the cost of a building or structure within a relatively short term finance lease agreements are not an easy task. The use of an accelerating factor is theoretically possible if the balance holder is able to prove to representatives tax service, what:
This is not easy, since in most cases buildings and structures are in the usual natural environment, and not in an aggressive environment.
Exceptions may be certain conditional leased warehouses that store substances that create prerequisites for corrosion or any similar situation that leads to accelerated damage to property.
You can also justify the use of the depreciation acceleration factor:
The application of the accelerating depreciation coefficient of a car transferred under a leasing agreement is possible under the following conditions:
This restriction should be taken into account when calculating the term of the lease agreement and the redemption value of the item.
If the leased property is listed on the balance sheet of the lessor, there should be no difference between the accounting and tax accounting for depreciation. In cases where the situation is reversed (the lessee accepted the item for balance), when using the linear method, the differences will temporarily appear. They are due to factors:
After the property is redeemed at the residual value, the new owner depreciates it already to the end (before write-off and liquidation) according to accounting. Wherein tax accrual depreciation is no longer carried out.
Depreciation of the leased asset is carried out by the tenant only when the property is accepted for balance. In this case, the accountant makes the following entries:
The procedure for depreciation of property (for example, a car), leased on the balance sheet of the owner, is described by the following accounting entries:
Depreciation of property transferred or accepted for leasing is carried out by the balance holder. Most often, this is the owner of the item, that is, the lessor, although it happens differently.
The use of accelerating factors is limited by the Accounting Rules of the Russian Federation and the Tax Code.
In some circumstances, there are temporary differences between tax and accounting that disappear after the end of the finance lease.
There are three parties involved in a leasing transaction: the lessee, the lessor and the seller of the property. After the contract is concluded, the accountant in the legal entity company must do a lot of work to correctly make all entries and account for depreciation.
Leasing is a special type of transaction in which a vehicle or equipment is transferred to a client for long-term use under the terms of a financial lease agreement. In this case, the subsequent redemption of the property is possible.
Also in leasing there is the concept of "depreciation". In this case, it means reducing the value of objects in order to reduce taxes.
In the Tax Code, article 256, the goods subject to depreciation are recognized:
Depreciation - a great opportunity for individual entrepreneur increase his income due to the fact that he is exempt from paying transaction tax.
Another obvious advantage is that when buying a car on lease, registration is not required. insurance policy OSAGO type, which also allows you not to invest additional funds.
Leasing is considered a more profitable and flexible financial operation than a bank loan to buy a car precisely because of the possibility of obtaining accelerated depreciation.
The accountant makes certain calculations and deposits property on the balance sheet of the enterprise, while tax is not charged.
Features of accelerated depreciation:
Depreciation is a great way to save money for a client of a leasing company. Cost reduction occurs not only during the transaction period, but also when buying out the vehicle. To calculate it, you need to use a special formula that an accountant does when compiling a report.
You must select a fixed rate for accelerated depreciation. It can be used only by the organization on the balance sheet of which the property under leasing is listed.
Methods used by accountants to calculate and fill out reports:
After one of the methods is used, it is necessary to properly maintain the documentation. After the object of leasing is purchased from the lessor, for several years it may be necessary to reduce the amount of deductions.
In the field of leasing, when using accelerated depreciation, a factor of no more than three can be used. The tax is reduced on two points - on the profit and property of an individual entrepreneur.
In the event that accelerated depreciation is applied to property, there is a rapid decrease in residual value.
When reducing income tax, it is necessary to ensure that the leasing transaction remains active. The main benefit is that at the end of the term of the contract, the leased asset can be redeemed at a minimum cost.
The increase factor is the value due to which the amount of payments under the contract increases. It should be used in order to shorten the maturity of the debt under the transaction and quickly redeem the car.
When calculating the coefficient, it should be taken into account that if the car or equipment was registered on the balance sheet of the leasing recipient, then this indicator will correspond to the size of the current tax rate for a specific vehicle.
AT Russian legislation contains an indication that the party to the transaction, which is the balance holder, has the right to apply a special, increasing coefficient of 1 -3.
This condition applies only to long-term transactions, the cost of which is quite high.
Depreciation with a multiplying factor is allowed for the following leased items:
The multiplying factor (PC) can be applied to equipment used in agricultural activities - in poultry farms, greenhouse plants.
You don't need to make changes to accounting policy, if the PC is used when calculating depreciation on fixed assets of the enterprise.
Features of the calculation of depreciation are described in Russian legislation, namely, in the Federal Law "On Leasing", as well as in the Tax Code of the Russian Federation.
Calculation and accrual is carried out by the party on whose balance sheet the car or working equipment is located. The maximum coefficient is 3.
If the term of the contract is from 1 to 5 years, it is considered short-term, which is the reason for imposing a restriction - depreciation is not calculated.
When applying the usual coefficient, the depreciation rate must be multiplied by the corresponding indicator. It is set in the numerical range from one to three, multiplication by a fractional value, for example, 1.5, is allowed.
Formula for calculation:
The following values are substituted:
All clients of the leasing company, individuals and legal entities, individual entrepreneurs.
In most companies, customers can calculate depreciation on their own using an online calculator:
If the contract was terminated ahead of schedule, the lessor is obliged to restore the indicators, since the property is listed on its balance sheet.
You can resort to accelerating depreciation at any stage of the transaction, if you calculate the coefficient correctly. If selected highest score, early payment of the entire amount of debt under leasing can be carried out.
Depreciation can be calculated in a linear and non-linear way:
If the depreciable asset is used for work, the client of the leasing company can use a boost factor of no more than 2.
Main advantages:
For most clients, depreciation is the most beneficial aspect of the deal. Exist various features its accruals, knowing which, you can significantly improve the performance of the enterprise.
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Car leasing is a way to quickly get the desired car when there is no required amount. Money, but there is no desire to overpay for a car loan.
In Europe, this financial scheme has been practiced for quite a long time, although in Russia it has become popular only in recent years.
Those who know the mechanism of leasing and its advantages apply for such a service more than once. Benefit from this financial transaction you can extract enough if you contact the right company and choose an acceptable offer.
Among the advantages, lessees in almost all cases put depreciation in the first place. This concept is not identical to a technical term, and therefore most motorists do not know its definition and have no idea about the essence of its action.
And this term in this area is called an accounting miscalculation that regulates the financial issue during leasing, because a lot of different offers from financial companies provide a complex formula in which it is important not to get confused and correctly take into account all the pitfalls that are not immediately visible, but they can be easily and unpleasantly stumbled upon.
In this article, we will introduce the mechanism of action of leasing depreciation, the features of the calculation and, of course, its advantages, which can be useful to all clients of the company.
The information provided will be especially useful for novice lessees who want to learn about all the benefits of car leasing.
In the relevant law "On Leasing", namely in Article 31 and tax code contains provisions on the calculation of depreciation, its changes and on who has the authority to charge it.
Thus, the one on whose balance sheet the property is listed can calculate and accrue depreciation in relation to the leasing car. Accelerated depreciation can vary by a factor of no more than 3.
The legislation regulates the restriction on the first, second and third depreciation groups (these are contracts for a period of 1 to 5 years).
If this ratio is applied, then current norm depreciation should be multiplied by the appropriate factor. This value can be selected in the range from 1 to 3, it is also possible to multiply by fractional values (1.5, 2.67, etc.).
Consider the accelerated depreciation formula:
AMu \u003d AM * KUA,
| AMU | denotes the rate of accelerated depreciation |
| AM | denotes the depreciation rate, which is calculated in accordance with the terms of the contract |
| AMC | denotes the accelerated depreciation factor, which can vary from 1 to 3 |
The use of an accelerated depreciation rate when leasing a car is also considered a significant advantage of the transaction, which lessees willingly use.
It is also acceptable that such an opportunity applies to all categories of clients (legal and individuals as well as entrepreneurs).
Some companies on their official websites provide a convenient opportunity to use online calculator, which will help you quickly calculate the amount of payments at different coefficients, as well as to estimate the residual value of the upcoming purchase of the vehicle.
The term for accruing depreciation on leased property does not exceed the duration of the transaction.
Even if the lease agreement was terminated early, the lessor undertakes to restore depreciation, because motor vehicle listed on his balance sheet.
It is regulated federal law. Such a decision insures lessees against possible risks and dishonest financial frauds of leasing companies.
Since groups 1-3 of leased property do not lend themselves to depreciation, the period may exceed a five-year period.
Thus, depreciation is especially beneficial for legal entities and private entrepreneurs who have rented special equipment or trucks.
Accelerated depreciation is possible from any period of the leasing agreement, but it is important that the coefficient is taken into account. At the same time, if you choose the highest coefficient, you can even make an early payment of the entire amount.
If the cost of the car was paid ahead of schedule due to the highest possible coefficient, then the depreciation stops.
Tax reduction is the main advantage of accelerated depreciation on a leased vehicle. After all, the tax rate is charged on a leasing car based on the size of the residual price of the main resources.
And if accelerated depreciation is used, then the final cost will decrease at a faster rate than during the usual method.
It should be noted that the full write-off of money in the case of using accelerated depreciation is carried out in an accelerated mode, but this will not be affected by the established coefficient.
Also, the presented approach will help to reduce the terms and amount of payments under the leasing agreement.
An increase in depreciation deductions helps to reduce the tax rate on the lessee's income. But such a privilege can only be used at the time of the contract.
Thus, the primary price of a car differs slightly from the cost of a vehicle purchased directly.
There will be no special differences with accelerated depreciation. When using this method, control financial activities business and its costs.
Otherwise, the accrued accelerated depreciation amounts can lead to increased costs, and ultimately to serious losses.
Also, the advantage of accelerated depreciation can be considered that after the expiration of the leasing transaction, the residual value of road transport will be more accessible to the buyer, therefore it will significantly decrease due to monthly deposits.
In addition to the advantages, you can also get to the pitfalls that experts warn about. For example, if your financial situation has worsened, but before that you increased the ratio. But this also cannot be considered a lack of depreciation, because such an issue can also be resolved with the lessor.
Depreciation of a leased car on the balance sheet of the lessee is effective way significantly reduce income taxes for self-employed entrepreneurs, which is an undeniable advantage that a car loan cannot provide.
Can depreciation be charged on a leased asset? Yes, this is exactly how lessors operate, this clause must be mandatory in the contract, which determines the amount of the advance, monthly payments, and the depreciation rate.
Accelerated depreciation is calculated so that, if possible, the client can quickly redeem the desired vehicle.
The presence of a number of advantages cannot but attract customers who can save on taxes, but also be stimulated to pay the cost of the vehicle faster and take it into full ownership.
The main thing is that if the car is on the balance sheet of the lessee, then he can independently calculate and apply the accelerated leasing coefficient, and this right is guaranteed by law at the state level.
Accelerated depreciation reduces property taxes because such investments are considered business contributions.
Accelerated depreciation on lease
The concept of depreciation means the write-off of a certain share of the object, which occurs once a year. Depreciation has gained particular popularity in the field of leasing (long-term lease) and is accelerated there.
Accelerated depreciation on lease
During the term of the leasing contract, the depreciation of the capital object is calculated with a coefficient not exceeding 3.
Simply put, the value of the leased property decreases as much as 3 times faster than under standard operating conditions.
Therefore, if the depreciation of an object is, say, twelve years, then the lease term, due to the acceleration factor mentioned above, will not exceed four years.
Depreciation policy
Note! Since January 2009, a law has been in force prohibiting the use of accelerated depreciation for objects of 1-3 depreciation categories. This primarily includes medium and small class cars (with a volume of no more than 3.5 liters), some buses, money calculating machines, laboratory equipment, conveyor and special equipment.
Benefits of accelerated depreciation
Among the advantages that the use of the acceleration factor has, it is worth highlighting:
This makes leasing much more profitable than conventional leasing. bank loan. Let's consider each of the points in more detail.
Ways to reduce tax payments
As you know, the main factor in determining tax base the residual value of the object is considered. Therefore, if accelerated depreciation is applied, the value of the property will decrease much faster than if normal depreciation is applied. Moreover, in this case, a complete write-off will happen 3 times faster, provided that the coefficient is 3 (we already mentioned this).
This significantly reduces the time / amount of tax payment.
A leasing transaction is concluded for a certain period of time, after which the object can be written off.
For example, if the property is of the fifth depreciation category with a service life of up to ten years, then thanks to accelerated depreciation it can be written off in three years.
When the term ends, its cost will be either zero or the so-called "minimum wage" (say, 1 thousand rubles). All this will affect the personal finances of the lessee.
"Minimal" is beneficial in cases where it is planned to sell the purchased property. The recipient of the lease has the right to sell it for the same thousand rubles. Such a scheme is widely used among the managers of the recipients, because they (managers) acquire the object after leasing at the lowest price.
Income tax cut
If you apply accelerated depreciation on fixed assets, then the amount of income tax will decrease (this occurs during the term of the contract).
Note! When calculating the benefits from the transaction, it should be remembered that the initial cost of the object, both with normal depreciation and with accelerated depreciation, will be the same. The only difference is in acceleration.
But as soon as the contract expires, and the object is completely written off, depreciation will no longer be included in the tax fund. At the same time, costs and financial aspects in general should be carefully monitored.
Large amounts that will accrue for the subject of leasing can cause large losses, especially if the property is expensive. This, perhaps, can be considered the only disadvantage of such a mechanism.
Depreciation example
According to the Law "On Leasing", accelerated depreciation is permissible for objects of the first or third category. In this case, the current norm is multiplied by a specific coefficient (from 1 to 3, but not integer values \u200b\u200bcan be taken into account, but, say, 1.25, 2, 6, etc.).
Consider a sample calculation of such a mechanism. Calculations are made according to the following formula:
KUA x AM = AMu
Here AMC is a specific coefficient, AM is a depreciation rate, and AMu is a similar rate, but of an accelerated type. We give more specific example calculations.
Suppose the initial cost of the leasing object is 1 million rubles. Such an object belongs to the fourth category, so the useful operational life will be six to seven years. The term of the leasing contract is three years.
Note! In this case, it is desirable to choose such a coefficient that the property is completely written off over the period of the transaction.
Next, the period of use is determined (six years), while the monthly depreciation rate will be 1.38%. The parties agreed that the coefficient value of 2 will be applied, which means that the monthly depreciation charge will be 2.77%. Under such conditions, the property will be written off after the agreed period (three years).
Similarly, depreciation is calculated for other categories and under other terms of the contract. As you can see, the mechanism has its strengths and weak sides, their nuances. You can learn about more specific conditions already on the spot, from the employees of the leasing company.
Comparison of accelerated and normal (non-linear) depreciation
It is no secret that tax accounting provides for various preferences for taxpayers. One of them is the application of the accelerated depreciation rate. What coefficients can a food industry enterprise use? What differences arise with accounting and what deferred taxes from them need to be reflected in accordance with PBU 18/02 “Accounting for income tax settlements”? Answers to questions are given taking into account the clarifications of officials and arbitration practice.
Depreciable fixed assets used to work in an aggressive environment and (or) increased shifts;
Own depreciable fixed assets of industrial-type agricultural organizations (poultry farms, livestock complexes, fur farms, greenhouse complexes);
Depreciable fixed assets owned by organizations that have the status of a resident of an industrial and production special economic zone or a tourist and recreational special economic zone;
Depreciable property related to objects with high energy efficiency, in accordance with the list of such objects, established by the Government RF;
Objects of depreciable property with a high energy efficiency class, if the legislation provides for the definition of their energy efficiency classes in relation to them.
A multiplying factor not higher than 3 can be applied to:
Depreciable fixed assets that are the subject of a leasing (financial lease) agreement with taxpayers for whom these fixed assets must be accounted for in accordance with the terms of the concluded agreement;
OS objects used for scientific and technical activities.
Food industry enterprises theoretically claim the use of the mentioned multiplying factors for almost all reasons, with the possible exception of the last one, since the fixed assets of the food industry are acquired for the production of products, and not for scientific and technical activities. It is far from always possible to count on the application of a multiplying coefficient to the basic depreciation rate and for leased property - as a rule, under the terms of concluded agreements, it is taken into account by the lessor, and the food industry enterprise plays a different role - the lessee. Although the transfer of leased property to its balance sheet cannot be ruled out ( letters of the Ministry of Finance of the Russian Federation dated February 8, 2013 No. 03-03-06/1/3114 , dated 11.03.2013 No. 03-05-05-01/7256,dated 11.02.2013 No. 03-05-05-01/3372 ).
Firstly, federal lawdated 29.11.2012 No.206-FZ the right to apply such a multiplier until 2014 is limited ( par. 5 pp. 1 p. 1 art. 259.3 of the Tax Code of the Russian Federation), while we are talking about the date of putting the OS into operation ( Letter of the Ministry of Finance of the Russian Federation dated 14.01.2013 No. 03-03-05/1 ). Property that is included in the fixed assets before the specified time limit continues to be depreciated even after that with a multiplier if it is used in an aggressive environment and (or) increased shifts.
Secondly, for the purposes of taxation, there is a separate concept of an aggressive environment. To apply the multiplier, the following conditions must be met:
Production technology implies the presence in the production process of an explosive, flammable, toxic or other environment;
The main tool is in contact with this environment;
This environment serves as a cause (source) for initiating an emergency.
The concept "is in contact" means that a specific unit of fixed assets is in direct contact with an explosive, fire hazardous, toxic and other aggressive technological environment. The Tax Code of the Russian Federation does not establish a list of documents required to confirm the legality of applying a multiplying factor to the depreciation rate. In this regard, the fact of operation of fixed assets that are actually in an aggressive environment or in contact with a fire hazardous environment can be confirmed by any evidence substantiating these circumstances. For example, work in an aggressive environment may be evidenced by the object's passport, technical description and other documents that indicate essential conditions OS operation. At the same time, for each individual item of fixed assets, specific factors (natural and (or) artificial) are established that cause increased wear ( Letter of the Federal Tax Service of the Russian Federation dated 01.07.2013 No. ED-4-3/ [email protected] ).
Thirdly, in Art. 259.3 of the Tax Code of the Russian Federation there are no instructions for increased shifts. Therefore, organizations have to resolve doubts in court. From the iconic decisions of the arbitrators, we single out Resolution of the Supreme Arbitration Court of the Russian Federation dated November 20, 2012 No. 7221/12 . Increased shift work of fixed assets (exceeding their two-shift operation) is a factor influencing the physical wear and tear of depreciable property, and depends on the intensity of exploitation of labor tools. tax Classification of fixed assets contains the names of the depreciable property to which it corresponds All-Russian classifier fixed assets OK 013-94. In order to eliminate uncertainty on the issue of the legality of applying the multiplying factor, it should be assumed that the accelerated depreciation of fixed assets due to their operation in the increased shift mode does not apply only to machinery and equipment named in the "Machinery and Equipment" section of OK 013-94 as OS of continuous production. Food industry accountants need to pay attention at the moment, so as not to lose the case in court later.
It was decided to apply to equipment worth 1,000,000 rubles. (excluding VAT) depreciation premium (30%) and accelerated depreciation rate 2. The useful life established in accounting and tax accounting is five years.
In accounting, depreciation for the year will be 200,000 rubles. (1,000,000 rubles / 5 years). For tax purposes, the depreciation premium is 300,000 rubles. (1,000,000 rub. x 30%). From it it is necessary to reflect the deferred tax liability (IT) - 60,000 rubles. at an income tax rate of 20%. The indicator of the cost at which the equipment is included in the corresponding depreciation group is 700,000 rubles. (1,000,000 - 300,000). Then the amount of tax depreciation, taking into account the coefficient 2, is 280,000 rubles. (700,000 rubles / 5 years x 2). For the first year, the difference in tax and accounting depreciation will be 80,000 rubles. (280,000 - 200,000), the IT accrued from it will increase by 16,000 rubles. (80,000 rubles x 20%). The same will happen in the second year. And in the third year, the residual value and depreciation in tax accounting will amount to 140,000 rubles. (700,000 - 280,000 - 280,000). In accounting, depreciation will still be equal to 200,000 rubles. From a difference of 60,000 rubles. (200,000 - 140,000) IT will be repaid for 12,000 rubles. In the fourth and fifth years of operation, the equipment will be depreciated in accounting, from a difference of 400,000 rubles. IT will be repaid for 80,000 rubles. As a result, the balance of IT will be equal to zero (60,000 + 16,000 + 16,000 - 12,000 - 40,000 - 40,000), that is, our calculations are correct.
The following entries will be made in the accounting of the organization:
| Contents of operation | Debit | Credit | Amount, rub. |
| In the first two years of operation | |||
| Introduced as an OS object equipment* | 01 | 08 | 1 000 000 |
| Reflected IT from the depreciation premium | 68 | 77 | 60 000 |
| Reflected depreciation in accounting for two years | 20 | 02 | 400 000 |
| Increased IT accrued | 68 | 77 | 32 000 |
| In the third year of operation | |||
| Accrued depreciation for the year on the object | 20 | 02 | 200 000 |
| 77 | 68 | 12 000 | |
| In the fourth and fifth years of operation | |||
| Depreciation accrued on the object for two years | 20 | 02 | 400 000 |
| Written off previously accrued IT for equipment | 77 | 68 | 80 000 |
For the sake of clarity and simplification, we assume that the purchased equipment does not require installation and is immediately put into operation.
As you can see, there are nuances in applying the coefficients to the basic depreciation rate. We hope that the article helped to understand them and consolidate the existing knowledge. In any case, you should not be afraid of accelerated depreciation, you should use this right, as well as a depreciation premium - both of which allow you to write off more of the value of the asset and thereby reduce tax burden taxpayer.
Decree No. 308 dated April 16, 2012.
Federal Law No. 261-FZ dated November 23, 2009 “On Energy Saving and Improving Energy Efficiency and on Amendments to Certain Legislative Acts of the Russian Federation”.
All objects (equipment, cars, etc.) tend to wear out. As they age, deductions are made to the depreciation fund from the cost of the final product. They will be used to update facilities in the future. In some cases, the entrepreneur has to apply accelerated depreciation rates (UA). Consider all the nuances of their use.
The main goal of AA is the accelerated distribution of the value of assets. In the future, accruals in an increased amount will be used to reimburse costs throughout the period of operation. This helps to stimulate the pace of development, as well as the correct distribution of spending on modernization. The deductions are not subject to tax payments.
Accelerated depreciation is used for items that wear out quickly. Accelerated obsolescence necessitates the use of special coefficients.
The types of coefficients are prescribed in article 259.3 of the Tax Code of the Russian Federation. The act states that an entrepreneur can use coefficients from 1 to 3.
A coefficient not exceeding the number 2 is relevant for the following objects:
In relation to all the given objects, the coefficient 1-2 is relevant.
A coefficient not exceeding 3 is relevant for these assets:
Article 259.3 of the Tax Code of the Russian Federation states that the same coefficient is used for funds from homogeneous groups. Objects are subject to the application of the same coefficient even when they are subject to accelerated depreciation on several criteria.
IMPORTANT! A factor of no higher than three can only be used if depreciation is calculated using the reducing balance method. The relevant rules are contained in paragraph 19 of PBU 6/01, paragraph 29 of PBU 14/2007.
To determine the amount of deductions for depreciation, this formula is needed:
Ar \u003d Og / SPI x K.
The formula uses these values:
This formula is relevant for calculating annual deductions. However, you can also define monthly deductions. For this, the following formula is applied:
Am \u003d Ohm / SPio x K.
The formula uses these values:
As a rule, the accountant calculates depreciation for the year.
When a firm decides to buy or manufacture an OS, it must determine the method of write-off of the funds spent. The depreciation acceleration method is relevant if there is a need to write off the cost of objects as quickly as possible.
For example, the underlying potential of an asset is used by an entrepreneur in the first years of accounting. Office equipment can be such an asset. PCs, laptops and other machines are declining in value rapidly, although specifications objects remain the same. Accelerated depreciation contributes to the write-off of expenses associated with the purchase or production of an asset, taking into account the load on.
NOTE! Accelerated depreciation is one of the benefits of financing under a leasing contract.
Accelerated depreciation relative to the leased asset provides these benefits:
Accelerated depreciation allows a firm to reap a number of benefits. However, it is important to correctly determine its size.
AC in relation to leased items is regulated by Federal Law No. 164 "On Leasing" dated October 29, 1998 and subparagraph 1 of paragraph 2 of Article 259.3 of the Tax Code of the Russian Federation. These regulations give the accountant the right to apply accelerated depreciation under the lease agreement.
However, certain limitations must be taken into account. In particular, the coefficients are not used for assets of 1-3 depreciation groups. These groups include objects with a useful life of 1-5 years.
When using incremental accruals, multiply the depreciation rate by the incremental factor.
Consider the depreciation acceleration formula:
AMu = AM * KUA.
The formula uses these values:
It is not necessary to take integer numbers of coefficients (1,2,3). You can use factors such as 1.5 or, for example, 1.63 when calculating accelerated depreciation.
Equipment is purchased under a leasing contract. Its initial cost is 1 million rubles without taking into account. The equipment belongs to the 4th depreciation group. That is, its useful life is 5-7 years. The term of the leasing contract is 36 months.
First you need to find the coefficient by which it will turn out to write off the equipment for the leasing period. It is assumed that the write-off should be complete. The balance holder of the equipment set its useful life at 6 years. This means that the monthly depreciation rate, excluding coefficients, is 1.389%.
The parties to the contract have decided that a factor of 2 will be used. That is, monthly depreciation charges will be equal to 2.778%. The equipment will be fully depreciated within 3 years, which means that the coefficient is chosen correctly.
Let's change the conditions of the problem. The useful life is 80 months. The monthly depreciation rate will be 1.25%. The depreciation rate using AMC is 2.775%. The coefficient will be 2.22.
There are certain restrictions on the use of AMC. The use of the coefficient must be justified. These conditions may be justified:
If the enterprise simply has an aggressive environment, but it does not affect the equipment in any way, the coefficient cannot be used.
Changes in accounting for fixed assets in 2017 are associated with the introduction of the new All-Russian classifier of fixed assets OK 013-2014 (SNA 2008). In, which approved the Classification of fixed assets for tax accounting purposes, changes were also made (). In some cases, the amendments will affect the determination of the useful life of newly acquired property.
Recall that for the purposes of tax accounting, from January 1, 2016, property with a useful life of more than 12 months and an initial cost of more than 100,000 rubles is recognized as depreciable. New limit valid for property put into operation since 2016. In accounting, the same limit remained - 40,000 rubles.
Depreciable property is distributed among depreciation groups in accordance with its useful life (SPI) ().
From January 1, 2017, organizations will determine depreciation groups and depreciation periods for fixed assets according to the new Classifier of fixed assets OK 013-2014 (SNA 2008) (approved).
The old Classifier of fixed assets OK 013-94, which determined one of the ten groups of depreciable property, will be cancelled.
In the new Classifier of Fixed Assets, the codes of fixed asset objects have completely changed: their numbering has changed. Partly changed and the names of objects. In this regard, the Decree of the Government of the Russian Federation ((hereinafter - Decree No. 1)), which approved the Classification of fixed assets for tax accounting purposes, was amended (). These changes also come into effect on January 1, 2017.
In order to simplify the transition to new classifier fixed assets, Rosstandart issued an order "On the approval of direct and reverse transitional keys between the editions of OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian Classifier of Fixed Assets" (), which gives tables of correspondence between old and new OKOF codes (direct transitional the key sets the transition from OK 013-94 to OK 013-2014 (SNA 2008), and the reverse transition key, on the contrary, the transition from OK 013-2014 (SNA 2008) to OK 013-94).
For most objects, the name remains the same, only the code number and the name of the subgroup have changed.
For example, according to the new Classification, the 2nd depreciation group (with a useful life of more than two years and up to three years inclusive) will include computers (the subgroup "Other office machines" with code 330.28.23.23 includes: personal computers and printing devices for them ; servers of various capacities; network equipment of local area networks; data storage systems; modems for local networks; modems for backbone networks).
According to the current (old) Classifier, this subgroup (which includes personal computers and printing devices for them, servers of various performance, network equipment for local area networks, data storage systems, modems for local networks, modems for backbone networks) also belongs to 2- and depreciation group with a useful life of more than two years and up to three years inclusive. But it is called "electronic computing technology" and has the code 14 3020000.
In some cases, specific types of fixed assets are not in the Classifier of fixed assets OK 013-2014, and then the correspondence should be established based on the characteristics of similar or similar objects.
The Classifier of fixed assets OK 013-2014 (SNA 2008) defines fixed assets. These are produced assets used repeatedly or continuously over a long period of time, but not less than one year, for the production of goods and services. Some positions of the current OK 013-94 do not correspond to the new definition of fixed assets. For them, in the column "Position name" of the correspondence table, an entry was made: "They are not fixed assets."
For example, microphones, loudspeakers, headphones, headsets with code 14 3230200, microphones with code 14 3230201, loudspeakers with code 14 3230202, drills, slotted drills with code 14 3315443, equipment for linear equipment rooms, amplifiers and low-frequency stands with code 14 3222400 now are not fixed assets.
The accountant uses the codes of the Classifier of fixed assets when filling out the form of federal statistical observation No. 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets". Also, in some cases, the determination of the right to use the UTII system may depend on the OKOF code.
But first of all, the All-Russian classifier of fixed assets is used to determine the depreciation rate of fixed assets in tax accounting, since, in accordance with taxpayers, when determining depreciation group, which should include depreciable property, are required to use the Classification of fixed assets approved by . And this Classification, in turn, is based on the OKOF classifier.
The useful life is the period (number of months) during which the company expects to use the fixed asset and receive economic benefits from it. Depending on this period, fixed assets in tax accounting are assigned to one or another depreciation group.
When accepting an object for accounting, each organization independently establishes the SPI on the date of its commissioning. But before you set the IRS for the acquired fixed asset, you need to determine which of the ten depreciation groups the object belongs to.
Each group has a minimum and maximum useful life. An entity may select a PDS within the specific depreciation group in which the fixed asset is included.
If the fixed asset belongs to the type that is not named in the Classification approved by the Government of the Russian Federation, then for such an object the SPI should be established on the basis of technical documentation or manufacturers' recommendations. If there is no SPI in the technical documentation, the organization can use the data from the Classifier of fixed assets. The code of the fixed asset must be found in the OKOF and the depreciation group must be determined according to this code (the ranges of codes in the Classifier are given in addition to the names of fixed assets in the explanation column).
defined by the Classification (that is, as a new object);
determined according to the Classification, but reduced by the period of actual use by the previous owner (the period of operation of the fixed asset by the previous owner must be documented, for example, by an act in the OS-1 form);
established by the former owner and reduced by the period of its actual use by this owner (these periods must also be documented).
Such options are provided for companies using the straight-line depreciation method. When using the non-linear method, the calculation of depreciation does not depend on the useful life of the fixed asset.
In the first two cases, in 2017, organizations will have to apply the new Classification (of course, this only matters if the SPI of the object has changed in accordance with the new Classification).
If the period of actual use of the fixed asset by the previous owner turns out to be equal to the period determined in accordance with the Classification, or exceeding this period, the company has the right to independently establish the STI, taking into account safety requirements and other factors.
By general rule The SPI is reviewed when the initially established normative indicators of the facility's functioning have improved as a result of completion, additional equipment, reconstruction, and modernization.
Recall that in tax accounting, an increase in the STI can be made only within the time limits established for the depreciation group in which the fixed asset was previously included. If the useful life after the reconstruction, modernization or technical re-equipment has been increased, the organization has the right to charge depreciation at the new rate calculated based on the new useful life of the fixed asset (). But such a recalculation of the depreciation rate will lead to the fact that the object will be depreciated longer, therefore, in this case, it is more profitable for the organization to charge depreciation at the previous rates.
If, after the modernization (reconstruction), the initial cost of the object has changed, but the FDI has remained the same, then the depreciation rate cannot be revised when using the straight-line method in tax accounting, and at the end of the FDI, the fixed asset will not be fully depreciated. However, according to the clarifications of the Ministry of Finance of Russia, in this case, organizations are allowed to continue accruing depreciation on a straight-line basis until the cost of the fixed asset is fully paid off and after the end of the JI, if it was not revised after the modernization (reconstruction) of the fixed asset ( , ).
When, after modernization (reconstruction), the technical characteristics of the object have changed so much that it began to correspond to the new OKOF code (in 2017, old and new codes will have to be analyzed), the object should be considered as a new fixed asset. In this case, it will be necessary to determine its initial cost and the SPI will need to be re-used using a new Classifier.
And in accounting, SPI is an estimated value. Therefore, the organization has the opportunity, without taking into account any norms, to change (clarify) the SPI in such cases as, for example, modernization or reconstruction, with the reflection of such an adjustment in accounting and reporting. At the same time, the possibility of revising the SPI as estimated value must be fixed in the accounting policy of the organization.
Nina Golysheva, Associate Professor of the Department of "Accounting, Analysis and Audit" FGOBU HE Financial University under the Government of the Russian Federation
Anna Gorokhova, Leading Expert Methodologist at BDO Unicon Outsourcing
