We figured out what depreciation is and why it is needed. Here we find out the existing depreciation methods for fixed assets, as well as calculation formulas. We will analyze each method in detail and give an example of calculation for clarity.

All existing methods depreciation charges are divided into linear and non-linear, in total there are four of them in accounting. The organization chooses a convenient method for itself and uses it to write off depreciation charges.

Methods for calculating depreciation of fixed assets

Straight-line method of depreciation of fixed assets

The most common way. With this method, depreciation is charged in equal installments over the entire life of the asset. For the calculation, the initial cost is taken, which is the sum of all costs incurred in connection with the acquisition of the object. If the object was revalued, then the replacement cost is taken for calculation.

Formula for calculating the straight-line method of depreciation of fixed assets

A \u003d Cost of fixed assets * Depreciation rate / 100%

Example of calculating depreciation using the straight-line method

Declining balance method

it accelerated method depreciation calculation, why it is good and when it is convenient to use it, read the article devoted to this method “Calculation of depreciation using the reducing balance method”. The calculation is based on data on the residual value of the object.

Formula for calculating the declining balance method of depreciation

With this method, the annual depreciation amount is calculated using the formula:

A \u003d Residual value * Depreciation rate * Acceleration factor / 100%,

Residual cost - initial minus accrued depreciation.

Norm A.=100% / term beneficial use.

The acceleration factor is a factor set by the organization itself.

An example of depreciation calculation using the declining balance method

If we continue to count depreciation further, then it will decrease indefinitely, but will always be greater than 0. In order to completely write off the cost of fixed assets, there is article 259 in the tax code, which stipulates that when the residual value of the object is equal to 20% of the original cost, depreciation calculated as residual quality / number of remaining months of operation.

Fourth (last) year of operation:

A \u003d 12,500 / 12 \u003d 1,042.

Thus, for 4 years, the fixed asset was completely written off using depreciation.

Video lesson. Methods for calculating depreciation of fixed assets of an organization

The video lesson explains in detail the methods for calculating the depreciation of fixed assets of an organization and how it is calculated. The lesson is conducted by a consultant, an expert of the site “Accounting for dummies”, chief accountant Gandeva N.V. ⇓

You can download the slides and presentation for the video from the link below.

Write-off method based on the sum of numbers of years of useful life

Formula for calculating write-offs based on the sum of the number of years of useful life

Annual depreciation is calculated using the formula:

A \u003d Initial cost of OS * number of years remaining until the end of the useful life / sum of the numbers of years of the useful life

Depreciation example

Cost write-off method in proportion to the volume of products (works)

Formula for calculating the write-off method in proportion to the volume of production

A \u003d Actual production volume * Initial value / Estimated production volume over the entire useful life

Calculation example

The main asset is a car with an initial cost of 100,000. The estimated mileage is 400,000 km.

We find the ratio:

initial cost / estimated mileage = 100,000 / 400,000 = 0.25 rubles / km.

Actual mileage in January - 4000 km. A \u003d 4000 * 0.25 \u003d 1000.

Actual mileage in February - 9000 km. A \u003d 9000 * 0.25 \u003d 2250.

Actual mileage March - 2000 km. A \u003d 2000 * 0.25 \u003d 500.

In the same way, depreciation is calculated for each month. The chosen method for calculating depreciation is reflected in, OS-1a and OS-1b, as well as in the accounting policy of the organization.

We continue the topic of fixed assets, next time I will tell you about.

Example. An object worth 120 thousand rubles was purchased. with a term of use of 5 years. The annual depreciation rate is 20%. Hence, the annual depreciation charge is:

120 x 20: 100 = 24 thousand rubles.

With the reducing balance method, depreciation charges are determined based on the residual value of the fixed assets object at the beginning of the reporting year, the depreciation rate and the acceleration factor established in accordance with the legislation of the Russian Federation.

Example. An object of fixed assets worth 120 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate of an object, calculated based on the useful life, is 20%. This rate is increased by an acceleration factor of 2, and will be 40% (20 x 2). Hence, the annual depreciation charge is:

(120 x 20: 100) x 2 = 48 thousand rubles.

In the first year of operation, the annual depreciation amount is determined based on the initial cost of the object. In the second year of operation, depreciation is calculated at a rate of 40% of the residual value, i.e. (120 - 48) x 40 \u003d 28.8 thousand rubles. etc.

With the method of writing off the cost by the sum of the numbers of years of the useful life of the object, depreciation deductions are determined based on the initial cost of the fixed assets object and the annual ratio, where the numerator is the number of years remaining until the end of the life of the object, and the denominator is the sum of the numbers of years of the life of the object .

Example. An object of fixed assets worth 120 thousand rubles was purchased. Useful life is 5 years. The sum of the service life is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the specified object, depreciation in the amount of 5/15, or 33.3%, may be charged; in the second year - 4/15, i.e. 26.7%; in the third year - 3/15, i.e. 20.0%; in the fourth year - 2/15, i.e. 13.3%; in the fifth year - 1/15, i.e. 6.7%.

Accruals of depreciation charges on objects of fixed assets during the reporting year are carried out monthly, regardless of the method of accrual, in the amount of 1/12 of the calculated annual amount.

In the case of commissioning of an object of fixed assets during the reporting year, the annual depreciation amount is the amount determined from the first day of the month following the month of acceptance of this object for accounting until the date of annual reporting.

Example. In April of the reporting year, an object of fixed assets with an initial cost of 120 thousand rubles was put into operation and accepted for accounting. The term of use is 5 years, the annual depreciation rate is 20%. Under the straight-line method, the depreciation of this object in the first year of use will be:

(20 x 8: 12) = 13.33% i.e. 16 thousand rubles;

(120 x 13.33: 100), where 8 is the number of months of operation of the facility in the first year.

With the method of writing off the cost in proportion to the volume of products (works), depreciation is charged based on the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial cost of the fixed assets object and the estimated volume of products (works) for the entire useful life of the fixed assets object.

Example. A car worth 60 thousand rubles was bought, its carrying capacity is more than 2 tons, guaranteed mileage is 400 thousand km. For the first year, the mileage was 40 thousand km. Therefore, the amount of depreciation deductions based on the ratio of the initial cost and the estimated volume of production will be:

(40 x 60: 400) = 6 thousand rubles.

In case of disposal of the object and write-off of it from accounting(or full repayment of the cost of this object) depreciation deductions for the object of fixed assets cease from the first day of the month following the month of disposal and write-off of this object or full repayment of the cost of the object.

In 2002, in connection with the entry into force of part two tax code The Russian Federation introduced a number of changes to the procedure for depreciation of fixed assets. A new procedure for calculating depreciation for tax purposes has been established. Fixed assets are classified as depreciable property.

For tax purposes, depreciable property is property with a useful life of more than 12 months and an initial cost of more than 10,000 rubles. According to Art. 256 of the Tax Code of the Russian Federation, land and other objects of nature management (water, subsoil and other Natural resources), as well as inventories, goods, capital construction in progress, securities), as well as property of budgetary organizations, with the exception of property acquired in connection with the implementation entrepreneurial activity and used to carry out such activities.

For the purpose of taxing enterprises and organizations, the Tax Code of the Russian Federation establishes that taxpayers calculate depreciation independently using one of the following methods:

1) linear method;
2) non-linear method.

When applying the straight-line method, the depreciation rate for each item of depreciable property is determined by the formula:

K \u003d (1 / n) x 100%

non-linear:

K \u003d (2 / n) x 100%

where K is the depreciation rate as a percentage of the original (replacement) cost of the depreciable property; with non-linear - to the residual value;
n is the useful life of this depreciable property, expressed in months.

In the process economic activity, fixed assets (hereinafter OS) of the company are subject to wear and tear. Intangible assets (hereinafter referred to as intangible assets), although they do not have properties, can depreciate. All fixed assets and / or intangible assets that a society has lose their original price over time. In order to extinguish the lost price of fixed assets, firms calculate depreciation. Below is the definition this concept, its meaning, periods and subtleties of transfers in two types of accounting - tax (hereinafter referred to as NGU) and accounting (hereinafter referred to as accounting), and formulas that explain the question of how to calculate depreciation.

Description of depreciation

Depreciation - periodic transfers (write-offs) of certain monetary values ​​​​(amounts) accounted for as cash expenditures, which, after a certain period of time, should become equal to the purchase value (the amount of the initial price) of a particular fixed asset or intangible asset.

Accounts to work with depreciation

The chart of accounts of the BU provides for two depreciation accounts - 02 and 05.

After the company purchases fixed assets or intangible assets, payment by suppliers and the state for taxes, the value of spending on this object is credited to account 08 (Capital investments or investments in non-current assets). Further, depending on the depreciation formula used, the accountant periodically transfers monetary values ​​to account 02 (depreciation of fixed assets) or to account 05 (depreciation of intangible assets), recognized as a waste of funds. These expenses are included in the expenses for the main (main) type of activity for their further settlement.

The meaning of depreciation

Various expendable materials, bought by the company for the main activity, give their price immediately, since it is included in the expenses for the main activity instantly.

If a company has bought fixed assets or intangible assets, the accountant cannot calculate the value of their purchase immediately, since this is not advisable for next reason. In view of the fact that cash costs associated with fixed assets or intangible assets must be charged to the cost of the finished product in the main activity, the one-time deduction will cause the necessary excessive rise in price. Therefore, such deductions should be made in installments.

Many OS and NMA are also subject to something else - moral. Such wear and tear takes place in any scenario, even if the OS or NMA is not used at all. Obsolescence is the aging of the OS or intangible assets against the background of new developments, improvements in production technologies and the release of new OS models. should also be treated as expenses and in this case depreciation is also carried out.

What property of the company is recognized as property for depreciation?

Depreciation is given to fixed assets or intangible assets in the event of:

• if the company has exclusive ownership rights to this object
• if it is used by the firm to obtain an economic advantage (cash in)
• if the object has an estimated or precisely determined useful life (hereinafter referred to as FLI) of more than 12 months
• if the object was purchased for more than 40,000 rubles

Depreciation periods

All companies, except for those that keep records according to the simplified tax system, must pay depreciation monthly. The company retains the right to choose a formula for transferring depreciation, which is fixed in the accounting policy.

Firms operating under the simplified tax system can determine the periods of return on depreciation of fixed assets at their discretion, but it must be transferred at least once a year. When returning depreciation to intangible assets, firms operating under a simplified system have a different principle. With regard to intangible assets, such firms are allowed to write off the values ​​of expenses for the purchase of intangible assets at a time when this object is included in the accounting. The periods and depreciation formula should also be fixed in the company's accounting policy.

Depreciation begins to be paid on the subject of the property of the company in next month after a month of its inclusion in the accounting of the company.

Depreciation in accounting and NGU under the general taxation system (OSN)

The purpose of the NGU, conducted in a company with DOS, is to establish the amount of income tax. In view of the fact that the profit of the company is revenue minus cash expenses, depreciation in this case has great importance, as it is considered as a waste of funds. The formulas and system of return of depreciation in BU and in NGU in determining the taxable base (tax amount) are different.

Depreciation charges are calculated based on the SPI of a fixed asset or intangible asset. Under the STI is understood the period during which one or another fixed assets or intangible assets is able to provide the society with the receipt of money. When maintaining accounting records, the SPI is determined by the company independently, based on the technical characteristics of the object or on the expected service life (if it is impossible to determine it using the first method). For NSU, the SPI is determined according to a specific regulation - the All-Russian Classifier of Fixed Assets (OKOF).

In NSU, the concept of "fixed assets" is used instead of the concept of "fixed assets" in accounting. Fixed assets and fixed assets of the company are one and the same.

In accounting, as already mentioned above, any property with an initial price of more than 40,000 rubles becomes depreciation property. When determining property for depreciation at NSU, they are guided by the OKOF reference book.

If in accounting records depreciation is given separately for each fixed asset or intangible asset when it is included in the accounting, then in NGU depreciation is given immediately for all fixed assets or intangible assets.

Depreciation deductions at an enterprise in accounting records occur regardless of whether fixed assets or intangible assets are used in business activities. In NGU, on the contrary, depreciation is suspended if the object subject to depreciation for some reason has suspended its participation in the economic activity of the company. In this case, the value of depreciation given earlier (if depreciation took place) should be credited back to the company's cash receipts.

There are four formulas for the return of depreciation in accounting: linear acceptance, acceptance of a reduced balance, acceptance of transfers by the value of the numbers of years of the SPI, transfers in proportion to the volume of goods produced. In NSU, there are only two depreciation transfer formulas: linear and non-linear. At the same time, in the linear acceptance of the NGU, the same formula is used when it is necessary to calculate depreciation, as in the linear acceptance of the BU.

Depreciation in BU and NGU under USN

With the simplified tax system, there is also a difference between NGU and BU in relation to the depreciation return process. For small firms leading NGUs according to the simplified tax system “income minus expenses”, the principle of transferring depreciation, which is different from the basic tax system, works. Under the special regime (STS), small firms are allowed to make uniform depreciation charges on fixed assets or intangible assets within one year. Under this system, if the object was put into operation in the first quarter of the reporting year, then the cost of its purchase in the form of depreciation is divided into all subsequent years. If the object was put into operation in the last quarter of the reporting year, then the cost of its purchase is written off as depreciation at a time. In accounting under a special regime, as noted above, companies are allowed to choose the periods of return of depreciation on their own.

Formulas for transferring depreciation in accounting records

1. Linear. Uniform return of depreciation during the SPI. Depreciation formulas for linear acceptance:

• Na = (1 / SPI) * 100%
• A = PS * Na

1. Receiving a reduced balance. The return is based on the price in the balance (residual value), and multiplying factors (1, 2 or 3) are used. Formulas for depreciation when accepting a reduced balance:

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

1. Acceptance of returns by the sum of the numbers of years of SPI. The calculation is based on the original price, which is multiplied by a fraction. In the numerator of this fraction, the amount full years until the end of the SPI. In the denominator of the fraction - the value of the numbers of years of SPI. With this technique, the value of depreciation is gradually reduced every year. The formula for depreciation deductions based on the sum of the numbers of years of the SPI:

• A \u003d PS * (KPL / SCHLSPI)

1. Acceptance of return is proportional to the volume of goods released. The depreciation rate for this acceptance is calculated as the ratio of the number of goods completed per month to the calculated or standard value of this indicator for the entire SPI. With this technique, the depreciation value can be different from month to month. The formula for depreciation when paying depreciation in proportion to the volume of goods produced:

Explanation of abbreviations in formulas:

Examples of depreciation transfer

Linear reception

The company bought the OS at the original price of 180,000 rubles. The STI for this OS was determined to be 5 years (60 months).

Na = (1/60) * 100% = 1.67%

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

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

Receiving a reduced balance

The company bought the OS at the original price of 180,000 rubles. The STI for this OS was determined to be 5 years (60 months). for the return of depreciation was chosen equal to two.

Na = (1 / 60) * 100% * 2 = 3.34%

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

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

A \u003d 173,988 * 3.34% \u003d 5811.20 rubles (rounded up) in the second and subsequent months

Acceptance of returns by the sum of the numbers of years SPI

The company bought the OS at the original price of 180,000 rubles. The STI of this OS was determined to be 5 years.

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

A (monthly) = 60,000 / 12 = 5,000 rubles monthly during the first year

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

A (monthly) = 48,000 / 12 = 4,000 rubles monthly during the second year

Acceptance of return in proportion to the volume of goods released

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

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

Introduce manufacturing process without fixed assets (PF) is impossible. Ensuring the creation of a product, they wear out, that is, they are amortized, contributing part of their price to the cost of the released goods. These amounts, calculated monthly in equal installments, are combined under the term "depreciation", and the rate of deductions established by the state has been defined as the "depreciation rate".

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

Depreciation rate of fixed assets: concept and structure

300 000 rub. / 20 years = 15,000 rubles.

The depreciation rate as a percentage will be equal to:

15 000 rub. / 300 000 rub. × 100% = 5%.

The depreciation rate is set depending on the depreciation method adopted by the company. There are four ways in accounting:

• linear, when deductions are made in equal shares throughout full term operation of the facility (as in the presented example);
• reducing balance method, in which deductions are calculated by the ratio of the depreciation rate to its residual (and not original) value for each reporting year. Continuing the example, we calculate the amount of depreciation for next year. If in the 1st year of operation 5% of 300,000 rubles amounted to 15,000 rubles, then in the 2nd calculation it will be as follows: 5% of 285,000 rubles. (300,000 - 15,000), i.e. 14,250 rubles. In this case, the depreciation rate has not changed, and the amount of depreciation has decreased. When using accelerated depreciation, its rate for the year can be calculated using the formula % = K / SPI, where K- increasing coefficient accepted in the company. It cannot be higher than 3;
• method of writing off the cost of the total FDI. When using this method, the calculation does not involve calculating the depreciation rate. However, understanding by it the share of the cost of the fixed asset recognized by the annual depreciation rate, the calculation formula may look like this: N = CHL / ∑CHL, where CL is the number of years remaining until the end of the STI of the OS object, and ∑CHL is the sum of the numbers of SS years. In our example, the calculation will be as follows:
  • -in the 1st year % = 20 years / (1 + 2 + 3 + 4 + 5 + 6 + 7 + 8 + 9 + 10 + 11 + 12 + 13 + 14 + 15 + 16 + 17 + 18 + 19 + 20) = 9.5%.
  • Depreciation rate (HA) \u003d 9.5% x 300,000 rubles. = 28,500 rubles;
  • - in the 2nd year % = 19 years / 210 = 9%
  • ON \u003d 9% x 30,000 \u003d 27,000 rubles. etc.;
  • When applying this method, the depreciation rate will decrease, as will the amount of depreciation.
• a method of writing off the cost in proportion to the quantity of products sold. With this method, the annual rate is not calculated, since the amount of depreciation is calculated from the natural indicator of the volume of production for the billing period.

When calculating depreciation rates for tax purposes, only two methods will be used - linear and non-linear. Linear is the most popular and is used in 70% of operating companies. It is considered simple, concise and precise.

Average depreciation rate

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

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

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

• H a \u003d ∑ A o / OF cf,
  • where H a is the depreciation rate in%;
  • ∑A o - the amount of fixed assets depreciation calculated in the reporting period, in rubles;
  • OF cf - the average annual cost of fixed assets in rubles.

Principles for reflecting the decline in the cost of production assets

According to accounting rules, all legal entities are required to accrue depreciation of fixed assets (hereinafter, reductions of OS or OF are possible). Depreciation is a partial transfer of the cost of fixed assets to finished products to offset acquisition costs.

In other words, depreciation is depreciation, which is divided into two types:

• physical
• moral.

Physical- is expressed in the change in the cost of fixed assets in the course of their service life. It arises from mechanical impact, natural phenomena such as corrosion and other factors. As a result of depreciation, the residual value of fixed assets decreases.

In order to extend the period of operation of the OS, they are repaired (major or current). The repair cost increases the residual value of the asset.

Reason for the appearance obsolescence— constantly developing scientific progress. Every year, new technologies are introduced that replace the old ones. Newer high-precision equipment is being produced with a greater degree of automation and productivity per unit of time.

The physical condition of the equipment can be good, but already obsolete. Therefore, it will be inferior in its technical specifications more than modern models such as computers.

In order to compensate for the cost of acquiring fixed assets and replacing them with new ones, depreciation deductions are made. There are several methods for calculating depreciation. Let's look at some types.

Rectilinear principle

The straight-line method consists in a uniform allocation of value to the accumulation fund. The amount of depreciation is determined by dividing the costs Money to purchase lifetime funds.

In order to calculate depreciation in this way, it is required to know the standard service life of the OF. Throughout the entire depreciation period, the same amount is deducted monthly to a special fund to compensate for the cost of the depreciation object. Line method apply to each instance of the OF.

Advantages this method consist in the simplicity of calculation. This is the simplest type of depreciation calculation, but it has disadvantages. The disadvantage is that obsolescence, which is necessarily present and plays an important role, is not taken into account.

A l \u003d C / T / 12, where

Al - monthly depreciation amount

C - purchase price

T - period of service 12 - number of months

The principle of the non-linear method

This type of depreciation is applied not for a single object, but for a specific group of production assets.

Therefore, in order to determine book value one unit, a separate calculation must be made.

The non-linear method is used for accelerated depreciation. All objects in the group are subject to one coefficient set for this OS group.

The current value of the funds is multiplied by the coefficient and the amount of monthly depreciation is calculated.

The coefficients are established at the legislative level and are mandatory for use. In the first periods, the deductions are the largest and gradually decrease to zero value.

Formula for calculating depreciation:

An \u003d Os-s *k, where

Os-s - book value

OS k - coefficient

One of the disadvantages of the method is the absence of the book value of the accounting unit, since the calculation is carried out for the group as a whole. The advantage is the speed of calculation.

Principle of the diminishing balance method

This method belongs to the non-linear form. It quickly amortizes the cost of production assets. This method is effective to use when the operated equipment quickly becomes obsolete.

Allows you to quickly write off the fixed assets and replace them with new ones. It should be taken into account that this species depreciation is not applicable to all groups.

The exception is:

• cars
• office furniture
• equipment with a service life of more than 3 years
• unique equipment.

The calculation consists in determining the annual depreciation amount based on the book value of fixed assets. Initially, for the calculation, it is necessary to establish the service life of the machines. Then calculate the depreciation rate by dividing the unit by the life of the fixed assets and apply the coefficient.

Since depreciation is performed monthly, the depreciation rate must be divided by the number of months in a year, we get the monthly rate.

Thus, we get the formula for calculating depreciation:

Aum \u003d Co * Hp * k,

Нр= 1/Тср/12, where

Co - initial or book value of fixed assets

Нр - depreciation rate

K - coefficient (from 1 to 2.5. In practice, 2)

Тср – operating life of OF

12 - number of months

According to the current legislation, if the current cost of fixed assets reaches 20% of the purchase price, then it must be fixed and further calculation of monthly depreciation should be carried out using a straight-line method.

The disadvantage is the impossibility of applying to all groups of fixed assets, and it is also necessary to monitor the 20% barrier of book value. As one of the advantages, it allows you to carry out the depreciation of fixed assets as quickly as possible.

Accounting for depreciation by the sum of numbers of years of operation

This method, like the previous one, allows initial stage operation of fixed assets to carry out their depreciation as much as possible.

It is advisable to apply in case of rapid obsolescence of funds. It is easy to calculate. To calculate depreciation, we need the life of the equipment.

Initially, we calculate the sum of the numbers of the service life of the OF. Then we find the coefficient by dividing the number of years remaining by the sum of the numbers of years and multiplying by the cost of acquiring fixed assets.

To get the monthly amount of deductions, divide the annual amount by 12 (the number of months in a year):

LAmschl \u003d Sper * OL / MF / 12, where

Sper - acquisition cost

OL - the rest of the years until the end of the service life of the OF

STS - the sum of the numbers of years of service life

OS 12 - number of months

For clarity, we will show by example how to calculate the sum of the numbers of the life of production assets. For example, according to regulatory documents service life is 3 years. The sum of the lifetime numbers of the object will be 1+2+3 = 6.

When using this method, the cost of fixed assets is depreciated in full. There is no need to keep track of the current cost of fixed assets in order to fully depreciate them.

Calculation by the production method

The method of writing off the cost in proportion to the volume of production is otherwise called production. The name of the method contains the principle of depreciation. The cost of fixed assets is written off based on the volume of output.

To apply this method, it is necessary to draw up a production plan for specific equipment. According to the planned indicators of production, depreciation deductions are carried out.

The amount of monthly deductions is directly dependent on the size of the output. Therefore, when drawing up planned indicators, it is necessary to select the calculation parameters. The calculation parameter can be the number of products produced per unit of time or the number of hours worked for a particular type of equipment.

The choice of the calculation parameter depends on the type of fixed assets. For example, when depreciating vehicles, it is more convenient to use the number of hours of a rally. This method does not take into account the life of production facilities.

Consider the formula for calculating the production method:

Apr \u003d (Sper - Slick) * Op / Oo, where

Sper - cost at the time of purchase

Slick - cost at liquidation

Op - the planned volume of output

Оо is the volume of sales for the total period of operation.

It is advisable to apply the production method of depreciation to vehicles. But, it will require the preparation of planned indicators: firstly, regarding the service life of production facilities, and secondly, the volume of production of marketable products for the reporting month, the total service life.

Types of accelerated methods

The accelerated depreciation method includes:

• sum of years
• residual value of OF

The first type of depreciation has been described above. Let's consider the second method. Depreciation is based on the cost of acquiring fixed assets.

Depreciation is calculated by dividing the original cost and then the current cost by two. In the last depreciation period, a complete write-off of the book value of fixed assets is made.

The salvage value and depreciation of all previous years are deducted from the purchase price.

Thus, we obtain the amount of depreciation for the last period of operation of the equipment. This method makes it possible to write off the cost of equipment as much as possible in the first years of operation and accumulate funds for the purchase of new equipment or for the repair of the existing one.

The residual value method should be used for equipment subject to obsolescence.

Consider the formula for calculating depreciation:

Am1 \u003d Sper / 2- First year

Am2 = Am1/2- second year

Am3 = Am2/2- third year

Am4 = (Sper - Am1 - Am2 - Am3 - Slick), where

Sper - the cost of funds for the acquisition of fixed assets

Slick - write-off cost

Am1, Am2, Am3, Am4 - the amount of depreciation for the period from the first to the fourth years

The above formula is calculated for a 4-year service life of the OF. This formula can be used for any depreciation period. To do this, we continue to divide the depreciation of the previous year by two, up to and including the penultimate period.

AT last year we carry out depreciation according to the principle set forth in the Am4 formula, i.e. from the purchase price we subtract the accumulated depreciation of all previous periods and the present value. We get the amount of depreciation of the last period.

Many methods of depreciation of production assets have been developed. The choice of a specific method depends on the type of fixed assets and the purpose of depreciation accounting. The procedure for applying depreciation methods is determined by the accounting policy of the enterprise and approved by its relevant body.

The method of depreciation should remain unchanged throughout the life of the asset. Therefore, on initial stage Depreciation needs to be targeted - it is important to write off the cost faster in order to purchase new equipment in exchange, or to have a greater value of fixed assets on the balance sheet.

Noskova Elena

I have been in the accounting profession for 15 years. She worked as a chief accountant in a group of companies. I have experience in passing inspections, obtaining loans. Familiar with the areas of production, trade, services, construction.