Use of depreciation of fixed assets. Depreciation of fixed assets. How to reflect depreciation charges in budget accounting

Depreciation is an orderly reduction in the initial cost of an asset during its service life. This is a characteristic of the depreciation of property fully owned by the organization in monetary terms. One of the fundamental stages of accounting for fixed assets is depreciation. Accrual methods according to IFRS are divided into 4 types, each of which will be discussed in detail.

Accrual rules

The deduction of part of the depreciation cost begins in the month following the acceptance of fixed assets for accounting. Termination occurs after the full cost of the operating system has accumulated from the first day of the new month.

The total depreciation period depends on:

• operational period;
• premature liquidation of OS;
• full accumulation of funds before the end of the deduction period.

Typically, depreciation payments last the entire life of the property. With the termination of deductions, the OS can be written off, sold for spare parts/materials, or remain in use.

Depreciation deductions stop if:

• sale, liquidation of an object;
• conservation for a period of more than one quarter;
• reconstruction or modernization for a period of more than a year;
• loss of property due to emergencies and natural disasters;
• provision of OS to another organization for temporary possession or use.

Regardless of financial result economic activity The company calculates depreciation monthly.

OS without depreciation

Let us recall that fixed assets are the property of an organization that is used for more than a year to carry out economic, administrative, production and sales activities. In the list of fixed assets there are also those for which depreciation is not provided. These include:

• environmental resources;
• securities;
• objects of futures transactions;
• property acquired with targeted financing;
• road and forestry means;
• livestock kept for the purpose of obtaining agricultural products;
• purchased buildings;
• museum exhibits and works of art;
• OS received free of charge.

OS non-profit organizations are not subject to depreciation, regardless of their type.

Determination of useful life

Taking into account the possible service life of the object, depreciation is determined. Methods for calculating depreciation of fixed assets do not depend on the service period: for each method, determining the duration of operation will be the first step in calculating depreciation amounts for monthly write-off.

The useful life of an OS is generally considered to be the period of time the asset is in service that generates income for the company. It is necessary to determine the operational life of the property at the time the asset is registered. The accountant makes a conclusion about the useful life based on:

• expected service life, based on the technical characteristics declared by the manufacturer;
• expected wear and tear during use;
• restrictions on OS use.

The operational period must be determined by the time the facility is put into operation.

Depreciation: methods of calculating depreciation of fixed assets of an enterprise

According to IFRS, there are two main ways to calculate depreciation: linear and non-linear. The linear method of calculating depreciation of fixed assets assumes a gradual and uniform accumulation of the amount of wear and tear throughout the entire period of use. It looks like this: every month the organization transfers the same amount to the credit of account 02.

The non-linear method of calculating depreciation is divided into 3 methods:

• reducing balance;
• cumulative;
• industrial.

The amount to be charged for depreciation according to non-linear methods will differ in each new month.

The linear method of calculating depreciation of fixed assets is universal for any type of property of an organization and is used both in production and in trading companies. Typically, the linear method is preferred in cases of using those operating systems that bring benefits gradually and evenly.

Characteristics of uneven write-off of depreciation amount

Non-linear methods of calculating depreciation are more specialized. Based on fixed assets, the most suitable one is determined:

1. The decreasing balance is relevant in cases where it is known that the maximum load on the OS will occur in the first years of use, or the equipment was purchased for the purpose of releasing new products. Situations involve obtaining maximum benefits during the first period of operation, when it will be more rational to pay the largest part of depreciation.
2. The cumulative method is very similar to the reducing balance method. It directly depends on the sum of the numerical value of the years of use of the property and allows you to pay the bulk of depreciation at the first stages of using the property. Both methods are most often used in production and for those operating systems whose service life, as a rule, exceeds one decade.
3. The production method involves writing off the depreciation cost in proportion to the products produced, work performed, and services performed. The amount of deductions depends on the intensity of OS use in the production process. This is a more complex, but optimal way to calculate depreciation to achieve a balance between the income and expenses of the enterprise.

The use of certain methods for calculating depreciation is regulated by the organization.

Depreciation in equal shares

The straight-line method of writing off the total amount of depreciation is the easiest to calculate. The linear method of calculating depreciation of fixed assets is characterized by the formula:

A = (C os × N a) ÷ 100%, Where:

• A is the amount of depreciation.
• C OS - book value of fixed assets.
• N a - depreciation rate in years.

The resulting amount shows the wear and tear of the OS in monetary terms for one operational year. For convenience, the resulting value is divided by the number of months, determining the amount of deductions for each of them.

Let's consider an example: an enterprise put into operation in February a lathe worth 200 thousand rubles, the service life of which is estimated at 15 years. The accountant made the calculations:

1. Defined N a = 1 ÷ 20 × 100% = 5%.
2. The amount of annual depreciation in rubles is calculated: A year = (200,000 × 5%) ÷ 100% = 10,000.
3. The amount of monthly depreciation in rubles is calculated: A month = 10,000 ÷ 12 = 833.

The organization will make contributions in the amount of 833 rubles from March 1. on credit to account 02 (accrual of depreciation of fixed assets using the straight-line method). The example clearly shows how to use the method and how easy it is to use.

Method for reducing balance

Using this method, the organization will pay the same monthly payment, which will decrease every year. The method is designed to pay most of the amount at the beginning of the operating life of the OS.

Depreciation is calculated using the formula:

A = (C rest × N a × K ys) ÷ 100%, Where:

• With residual - the difference between the initial cost and the accumulated amount of depreciation, i.e. the residual price of the fixed asset.
• N a - depreciation rate.
• Кус - acceleration coefficient established by the organization (but not more than 3).

Calculation of depreciation using the reducing balance method

Let's consider methods for calculating depreciation of fixed assets. We will calculate examples of reducing balance using the following data:

The enterprise put into operation a computer worth 200 thousand rubles, the service life of which is estimated at 8 years. The organization speeds up payment by 2 times. You need to find out the amount of annual depreciation for the first 4 years. We perform calculations:

1. The value determined is H a = (1 ÷ 8) × 100% = 12.5%.
2. For the first year, the organization will pay: A = (200,000 × 12.5% ​​× 2) ÷ 100% = 50,000.
3. The residual value for the second year will be: 200,000 - 50,000 = 150,000. Depreciation for the second year: A = (150,000 × 12.5% ​​× 2) ÷ 100% = 37,500.
4. The residual value for the third year will be: 150,000 - 37,500 = 112,500. Depreciation for the third year: A = (112,500 × 12.5% ​​× 2) ÷ 100% = 28,125.
5. The residual value for the fourth year will be: 112,500 - 28,125 = 84,375. Depreciation for the fourth year: A = (84,375 × 12.5% ​​× 2) ÷ 100% = 21,094.

The company will continue calculations until the last, eighth year, in which it can pay the monthly amount of depreciation until the depreciation value is completely written off, or divide the residual value in equal shares by Last year repayment.

Calculation of depreciation using the cumulative method

The amount of annual depreciation, as with the reducing balance method, will vary. The cumulative method is used for rapidly aging and wearing out equipment and in cases where it is planned to obtain the greatest benefit precisely from initial stage operation. But, unlike the decreasing balance method, you cannot set a specific acceleration factor.

In calculations, nonlinear methods of calculating depreciation of fixed assets are very similar. The formulas differ only in the use of specific values, but in general they contain the same data. Annual depreciation using the cumulative method is calculated using the formula:

A = (C first × N l) ÷ N l, Where

• Firstly, the book value of the fixed assets.
• N l - number of years until the end of the operational period.
• N s.l - the sum of the values ​​of the numbers of years of the entire period.

The calculations are based on the service life: the remaining period for the year being calculated and the total sum of the numbers of years. It is worth noting that the denominator of the formula will not change. For example, if you need to calculate depreciation for 6 years, the sum of the numbers will be 21 (each of the numbers from 1 to 6 is added in turn).

Calculation using the cumulative method as an example

Let's calculate annual depreciation using the initial data: the company put into operation equipment worth 140 thousand rubles. The service life is 5 years. Calculate annual depreciation for the first 3 years. We perform the following actions:

1. In the first year the company will pay: A = (140,000 × 5) ÷ 15 = 46,667 rubles.
2. Depreciation for the second year will be: A = (140,000 × 4) ÷ 15 = RUB 37,333.
3. Depreciation for the third year will be: A = (140,000 × 3) ÷ 15 = 28,000 rubles.

The remaining years are calculated according to the same principle. To calculate the amount of monthly deductions, annual depreciation is divided by the number of months.

Production method of writing off depreciation

The use of the calculation method is possible only for property directly used in the production process or in the performance of work (services). Deductions and the remaining cost of fixed assets directly depend on the production process, which allows minimizing the formation of accounting losses.

To determine the amount of depreciation, use the following formula:

A = (Ob pr.f. × From first) ÷ Ob, Where:

• About pr.f. - actual volume of products produced.
• First of all, the price of the OS is in the balance sheet.
• About - the estimated volume of production for the entire established operational period.

Let's consider an example with the following data: a trade organization purchased a car worth 200 thousand rubles to distribute products. The estimated mileage will be 400 thousand km. The actual mileage values ​​for January are given - 4 thousand km, February - 9 thousand km, March - 2 thousand km. Calculate depreciation for the specified three months.

We carry out the calculations:

1. We find the initial cost of the operating system in terms of one kilometer traveled: A = 200,000 ÷ 400,000 = 0.5 rub./km.
2. Depreciation for January will be: A = 4000 × 0.5 = 2000 rubles.
3. Depreciation for February will be: A = 9000 × 0.5 = 4500 rubles.
4. Depreciation for March will be: A = 2000 × 0.5 = 1000 rubles.

Depreciation for the remaining months will be calculated in a similar manner. Due to the fact that the service life is expressed in the expected volume of production, it is necessary to review and adjust the value in a timely manner.

Depreciation and accounting

Regardless of what methods of calculating depreciation of fixed assets are used at the enterprise, account 02 is used in accounting. It is credited whenever amounts are transferred. In this case, the accounts for recording production expenses and accounts are debited. 44.

After the end of depreciation charges or as a result of liquidation, sale of fixed assets, the amount of disposal is reflected in the "Fixed Assets" account by posting Dt "Depreciation of fixed assets" Ct "Fixed assets". Subaccount 02, which collects information about deductions for this property, is closed.

Differs from accounting methods. accounting tax accounting depreciation of fixed assets. Methods of calculating depreciation are limited to two - linear and non-linear, and do not have deep economic meaning. The linear method is identical to the method of the same name in accounting and is charged to each fixed asset separately.

The non-linear method involves calculating depreciation for a group or subgroup of similar fixed assets. Calculate the amount using the formula:

A = (B sum × N a) ÷ 100%, Where

• B sum - total balance of the fixed assets group for beginning of the month.
• N a - depreciation rate (established by the Tax Code of the Russian Federation for each group of fixed assets).

The existing ones are indicated in the Tax Code of the Russian Federation.

The most important characteristic of an organization’s property is depreciation. Methods for calculating depreciation of fixed assets allow an enterprise to choose the most appropriate indicators of fixed assets (which includes depreciation) - basis financial statements and the results of the enterprise's activities.

You purchased any product for a company or firm, then formed the primary cost, determined the period during which the use of the fixed asset product should make a profit and fulfill its goals. You even chose the method of calculating depreciation (linear, non-linear). But the open question remains: “When should depreciation be calculated for this object?” The answer to this question is given by the procedure for calculating depreciation charges for a fixed asset product.

The need for depreciation

Depreciation plays an important role in every business. The main purpose of calculating depreciation of fixed assets is the return Money, spent on the purchase of any product. Full Algorithm

1. The purchased material object is accounted for at actual cost;
2. Within the space of beneficial use the actual cost goes into the cost of selling products due to depreciation, as a result of which part of the cost of fixed assets is included in the cost of finished products;
3. After the sale of the product, the money spent is returned along with the proceeds;
4. The returned funds can be used to repair existing property. Thus, thanks to depreciation, the turnover of the company's or firm's fortune occurs.

Depreciation of fixed assets does not always occur. This “operation” is not performed for plots of land or other natural resources. Thus, the calculation of depreciation is a lengthy procedure, and it depends on the useful life of fixed assets (the period during which income from the product is generated). The main document that is related to depreciation is the payroll sheet. Using this document, account assignment (posting in accounting) is made for each month.

Depreciation charges are calculated in several ways. All these methods belong to two groups:

1. Linear method;
2. Nonlinear method.

The nonlinear method includes the following methods:

1. Declining balance method;
2. Method of writing off cost by summing up the number of years of useful use of an object;
3. The method of writing off cost in proportion to the volume of work.

In accounting, the depreciation method is selected once for each fixed asset product and does not change again. In tax accounting, in each specific case, the method specified in the policy is used. tax accounting.

Depreciation deductions are not calculated for:

1. Products whose technical, economic and aesthetic qualities do not change;
2. Housing stock;
3. Farm animals that are used to obtain food (productive livestock);
4. Other products that will not make a profit.

The procedure for calculating depreciation charges

Depreciation charges are calculated on the very first day of the next month, after the month in which the product was accepted for accounting as fixed assets. The end of accrual will be the first day of the month following the month the product was removed from the balance sheet. This process must stop in case of repair or preservation of the object, the duration of which is more than three months. Depreciation is calculated every month.

The accrual procedure may have some nuances, in particular, certain categories of operating systems are included here. With regard to accounting valuation, it is much simpler here.

If the fixed asset that is involved in production is fully depreciated (the accrual amount is equal to the primary cost), then the residual value of the fixed asset is zero. The cost in this case is not displayed in the accounting balance sheet.

During the entire period of time in which the material value generates profit (the useful life of the product), the accrual of depreciation charges does not stop.

Important: regardless of the total activity of the firm or company, depreciation charges for fixed assets are calculated and then displayed in accounting. Reflection in the accounting assessment occurs using the credit of account 02 “Depreciation of fixed assets”.

Useful life of the object

1. The period of useful use of intangible assets in accounting assessment is determined by the enterprise. For the period established by the enterprise, the intangible asset must bring profit to the company or firm;
2. The enterprise can also determine the period for the operating system independently, but for this it is important given period bring into compliance with certain regulations and standards (Government Decree Russian Federation dated January 1, 2002 number 1).

Advice: if fixed assets belong to more than one depreciation category (several), then you need to choose the period in which the product makes a profit according to the required operating time. Thanks to this, it will be possible to calculate the amount of depreciation deductions for each month.

In order to calculate the accrual of depreciation charges for fixed assets for a certain period, it is necessary to determine the time the product was put into operation and the amount of amounts that should have been produced. Next, you need to multiply the amount of depreciation for one month by the number of months from the date of commissioning.

In tax accounting, the useful life period is established in accordance with the depreciation group number.

So, the company has an operating system on which depreciation is calculated in accounting and tax accounting. It doesn’t matter whether the property was purchased, donated or contributed as payment for the authorized capital, the procedure for calculating depreciation does not depend on the method of obtaining fixed assets. But initially the asset is reflected as an investment in non-current assets. When should it be transferred to the operating system and start accruing depreciation?

In accounting, this should be done when the asset is ready to be used for its intended purpose. For example, a purchased machine that does not require installation is transferred to the OS immediately after it is received by the organization, since it is at this moment that you can begin to use it. In tax accounting, the situation is different: property that is used to generate income is initially recognized as depreciable (see Table 1).

1. Acceptance of fixed assets for accounting and choice of depreciation calculation procedure

Note that the need state registration the rights to property at the time of acceptance of the operating system for accounting and tax accounting does not affect. For example, if an organization received purchased goods from a seller in March 2014 non-residential premises in a condition suitable for the planned use, then, regardless of the state registration of the right and even the fact of filing documents for registration, it must include it in the OS in the same month.

Depreciation calculation

In both accounting and tax accounting, depreciation is accrued monthly from the first day of the month following the month the asset was accepted for accounting. The organization itself chooses which procedure to use when calculating depreciation in its accounting policies.

Thus, for accounting purposes, you can choose one of four methods: the linear method, the 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 production (work). The depreciation calculation method can be selected for all fixed assets or for a particular group of fixed assets. For example, you can determine that the linear method is used for office equipment, and the reducing balance method is used for machine tools.

In tax accounting, you can choose a linear or nonlinear method, but for all operating systems. The exception is buildings, structures, transmission devices included in depreciation groups 8-10. The linear method is always used for them.

Please note the significant difference between accounting and tax accounting. In accounting, the method of calculating depreciation is selected once in relation to each fixed asset and in the future the fixed asset does not change for this purpose. And in tax accounting, at each specific moment, the method specified in the accounting policy is used. That is, if an organization wants to change the “tax” method, it can do so from January 1 of the next year.

The only limitation is that you cannot “leave” the nonlinear method earlier than 5 years after the start of its use. Let's look at the procedure for calculating depreciation using examples.

Example 1. The organization applies the linear method (method). In April 2014, she commissioned an operating system with an initial cost of 96,000 rubles and set its useful life at 4 years (48 months). This means that in tax accounting, fixed assets are included in the third depreciation group (fixed assets with a useful life of 3 to 5 years inclusive). Thus, starting from May 2014, depreciation will be accrued monthly in accounting and tax accounting in the amount of 2,000 rubles.

Example 2. In the conditions of example 1, let us assume that to calculate depreciation for all fixed assets in accounting, the declining balance method is established (paragraph 3 of clause 19 of PBU 6/01) with a coefficient of 2. In this case, the annual depreciation rate will be 50% (100%/4 years × 2). Let us remind you that during the year depreciation is accrued monthly in the amount of 1/12 of the annual amount, regardless of the method used (paragraph 5, clause 19 of PBU 6/01).

Then in 2014 the organization will accrue depreciation in the amount of 28,000 rubles (96,000 rubles × 50% / 12 × 7). At the beginning of 2015, the residual value of fixed assets will be 68,000 rubles, and the amount of depreciation will be 34,000 rubles (68,000 × 50%).

Accordingly, in 2016, accrued depreciation will be 17,000 rubles (34,000 × 50%), and for 5 months of 2017 (by the end of the useful life) - 3,541.67 rubles.

As a result, the amount of 13,458.33 rubles will remain unwritten. The current regulations do not say what to do with this amount. This means that the organization must determine the procedure for repaying the remaining value of an asset at the end of its useful life when calculating depreciation using the reducing balance method (“ Accounting policy organization"). The Russian Ministry of Finance also indicated this in a letter.

In particular, due to the insignificance of the remaining amount, one can provide for its one-time attribution to expenses in the month of expiration of the useful life.

From nonlinear to linear

An “analog” of the reducing balance method in tax accounting can, with certain reservations, be called the non-linear method of calculating depreciation. However, when using it, the depreciation rate for each group is clearly established (Article 259.2 of the Tax Code of the Russian Federation).

Example 3. In the conditions of example 1, let us assume that the organization has established a non-linear method in tax accounting and does not have other fixed assets belonging to the third depreciation group (see Table 2).

2. Calculation of depreciation using the non-linear method for 2014 for fixed assets of the third group*

If the organization does not acquire other operating systems of the third group by September 2016, the total balance of this group will become less than 20,000 rubles. In this case, the entire total balance can be allocated to non-operating expenses, and the depreciation group can be eliminated.

But suppose that an organization that has been using the non-linear method since 2009 decides to return to the linear depreciation method in 2015. What to do in this case is written in. First of all, you need to calculate the residual value of each fixed asset as of January 1, 2015. In our case, the residual value of the only fixed asset from the third group coincides with the total balance of the group as of January 1, 2015 - 60,540.67 rubles.

Next, we determine the remaining useful life. The OS was used for 7 months, so the remaining useful life is 41 months (48 - 7). Straight-line depreciation is calculated based on two previously determined indicators. That is, the depreciation rate will be (1/41) × 100% = 2.44%, and the monthly depreciation amount in tax accounting will be 1,476.60 rubles (60,540.67 × 0.0244).

Everyone knows that any property in the process of use and operation sooner or later loses its original properties (depreciates). If this is furniture, but it will eventually become unusable, and if equipment for the production of goods, then as it is used specifications will get worse. This means that the initial cost of the property in use should change along with its technical condition. To do this, depreciation is calculated, which is performed by an accounting employee in relation to all fixed assets.

What are fixed assets?

Before we talk about depreciation, it is worth taking a closer look at the definition of fixed assets. These include property that is used for more than twelve months to perform work, manufacture goods, provide services, as well as for administrative purposes, namely:

• buildings and constructions;

• equipment, machines;
• measuring and control instruments;
• computer and office equipment, vehicles;
• working and breeding livestock;
• perennial plantings;
• tools and production equipment.

But do not forget that there are also fixed assets for which depreciation is not charged. These include:

• environmental management objects (land, subsoil, natural resources), securities, capital construction projects in progress, financial instruments of derivatives transactions (futures, options, forward contracts);
• property that was purchased with targeted financing;
• forestry and road facilities;
• productive livestock, domesticated wild animals;
• purchased publications;
• works of art;
• fixed assets that were received free of charge.

Methods for calculating depreciation

For all fixed assets that are subject to depreciation, the depreciation amount is determined monthly (this is done separately for each fixed asset item). Monthly depreciation charges are 1/12 of the annual depreciation amount. As for the methods for calculating annual depreciation, today there are several options:

• – depreciation is calculated based on the original cost of the property, which is calculated based on the useful life of the property
• – depreciation is accrued based on the residual value of the object at the beginning of the reporting period and the depreciation rate, which is calculated based on the useful life of the fixed asset object and a coefficient of no more than 3, which is established by the organization itself
• a method of writing off value based on the sum of the numbers of years of the useful life of a fixed asset - depreciation is calculated based on the original cost and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the property, and the denominator is the sum of the numbers of years of the useful life

These are the main methods of calculating depreciation, which are often used by both organizations and individual entrepreneurs.

How is depreciation calculated?

Depreciation must be charged from the first day of the month that follows the month the facility was put into operation, and stopped on the first day of the month that follows the month in which the fixed asset item was written off from the organization’s balance sheet. The accrual of depreciation also ceases if the property is no longer part of the fixed assets on which depreciation is accrued. The methods of calculating depreciation in this case do not matter.

Many managers often have a question: how to calculate depreciation on fixed assets given the seasonal nature of production? The answer is simple: in this case, depreciation is accrued evenly over the period of operation of the organization for the reporting year.

We must not forget that depreciation must be suspended if a fixed asset is transferred to conservation for more than three months, reconstruction, major repairs or modernization for more than twelve months.

If we are talking about housing stock, as well as objects of non-profit organizations, depreciation of fixed assets is calculated at the end of the reporting year. And the movement of depreciation amounts should be taken into account in a separate off-balance sheet account.

Useful life

Since depreciation is directly related to the useful life, it would be useful to clarify what exactly is meant by this concept.

The useful life is the period during which an item of fixed assets generates economic benefit. This period is set by the organization itself when registering fixed assets. But it should be taken into account that in the case of modernization or reconstruction (as well as technical re-equipment) of a fixed asset, the useful life may be revised.

As for tax accounting, but in it the useful life is determined according to the number of the depreciation group to which the fixed asset belongs. This classification can also be used for accounting. But it happens that the useful life is not established in the classification. In this case, the organization must install it independently, guided by several indicators:

• the expected period of use of the fixed asset (the intensity of use of the property matters here);
• expected physical wear and tear, which depends both on the upcoming operating mode and on natural conditions, specialized repairs and the influence of an aggressive environment.

Shock absorption groups

According to the division into depreciation groups, fixed assets have a certain useful life, namely:

• Group 1 - equipment for gas and oil production, drilling and other tools, small-scale mechanization equipment, belong to the first group of fixed assets (fixed assets), and their useful life is from one to two years.
• Group 2 – mechanized construction and assembly tools, technological equipment for mechanical engineering, electronic computer equipment, medical tools, household, industrial, sports equipment – ​​useful life from two to three years.
• Group 3 – elevators, tractors, transport equipment for Agriculture, separators, sewing machines, equipment for construction and installation work, transformers, telephone sets, service dogs, small buses, household appliances, cars, field strength measuring instruments - useful life from three to five years.
• Group 4 - metal, wood-metal, film kiosks, agricultural machines, sharpening machines, equipment for furniture production, uninterruptible power supplies, welding equipment, radio equipment - useful life from five to seven years.
• Group 5 – thermal main networks, gas pipelines, livestock complexes, transport equipment, combines, machine tools, buses, cars, trailers, film equipment, photographic equipment – ​​useful life from seven to ten years.
• Group 6 – oil wells, lightweight housing, bathtubs, trays, washbasins, showers, faucets, siphons, perennial plantings of stone fruit crops – useful life 10 – 15 years.

• Group 7 – adobe, frame, wooden, container, panel non-residential buildings, steel and asbestos-cement sewer networks, packaging machines, reed and string musical instruments, amplifiers, power supplies - useful life from fifteen to twenty years.
• Group 8 – metal and armored safes, doors, chambers, cabinets, non-residential buildings with any ceilings – useful life from twenty to twenty-five years.
• Group 9 - wastewater treatment plants, ceramic sewer networks, storage facilities with stone walls, reinforced concrete columns and ceilings - useful life from twenty-five to thirty years.
• Group 10 - buildings, structures, housing stock, transmission devices, vehicles - useful life more than thirty years.

Intangible assets

I would like to say a few words about intangible assets, which are accounted for in the balance sheet at their residual value. Depreciation of intangible assets is calculated using the same methods as depreciation of fixed assets. The accrual method is selected and calculations are made for a group of homogeneous intangible assets during their useful life, while suspension of accrual is possible only when the organization is mothballed.

All intangible assets have a useful life. For example, for licenses, patents, rights, the useful life is considered to be the period specified in the contract. But there are situations when the useful life of such assets cannot be determined. In these cases, deduction rates for depreciation should be established based on a conditional period, which should not exceed the life of the organization. In our country, this period is considered to be twenty years of continuous operation.

Depreciation is not accrued on those intangible assets that were received as a result of signing a donation agreement, privatization, or purchased with government earmarked funds and appropriations.

Definition 1

Depreciation is the process of transferring the value of a fixed asset to the products that the enterprise produces.

For correct definition term, the fixed asset must be correctly classified; for this, the All-Russian Classifier is used. Determination of useful life depends on:

• the period during which it is planned to use the product, with the required power and performance;
• wear, which depends on the operating mode, environmental conditions and its influence on the object;
• legal restrictions on the use of the facility.

Note 1

It is legally established that the establishment of a useful life has sufficient freedom in this matter. For objects of the same type, different deadlines can be set. Accountants themselves prefer to set the same deadlines, using established standards as a basis. Such rules are intended for tax accounting purposes, but they can also be used for accounting purposes.

Finished works on a similar topic

• Coursework 480 rub.
• Essay Accounting for depreciation of fixed assets 280 rub.
• Test Accounting for depreciation of fixed assets 230 rub.

The cost of a fixed asset is paid off when depreciation is calculated; PBU establishes a list of objects for which depreciation is not charged (for example, land plots, natural objects, museums, collections).

Methods for calculating depreciation (for accounting purposes)

• linear;
• reducing balance;
• write-off of numbers based on the sum of years of useful use;
• write-off of cost in proportion to the volume of production.

Depreciation is carried out monthly for each object. Depreciation starts from the month following the month of commissioning, from the first day. Ends - on the $1st day of the next month when the fixed asset was retired and ceased to be used.

The depreciation amount is written off when the fixed asset is disposed of. Depreciation is recorded on account $02$ “Depreciation of fixed assets”. The accruals do not depend on the financial result obtained by the company on a monthly basis. The amount of accrual is $1/12$ of the annual depreciation amount.

The credit account shows the amount of accrued depreciation of fixed assets in operation. A debit writes off accumulated depreciation amounts upon disposal. The balance must be in credit.

Figure 1. Correspondence of accounts

Property that will be depreciated by the Tax Code is combined into depreciation groups, depending on the period of use.

Figure 2. Depreciation groups

Linear method of calculating depreciation

At this method The annual depreciation amount is calculated based on the original cost and useful life. Depreciation = Initial cost of asset / useful life.

• A = $360\000$ / $6$ years = $60\000$ rub. – annual norm
• $60\000$ / $12$ months = $5\000$ – monthly.

With this method, the deduction amounts are constant. Accumulation occurs evenly. In accounting and tax accounting, this operation is performed monthly.

Method of writing off cost in proportion to the volume of work or products

This method of calculating depreciation uses the natural indicator for the reporting period. Also, accruals are made from the original cost. This method is convenient for car depreciation.

For the numerator - the number of years until the end of service $5, 4, 3, 2, 1$ year. For the denominator - the sum of the numbers useful years $1+2+3+4+5 =15$,

Odds for calculations are $5/15$, $4/15$, $3/15$, $2/15$, $1/15$.

Figure 4.

With this method, in the first year the most large sum. Residual value decreases annually.

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