In order to implement proper taxationDecree of the Government of the Russian Federation No. 1 establishes the useful life of the fixed asset (OS). To regulate it, there is a special OS Classification. In addition, the Tax Code of the Russian Federation establishes some special rules for calculating these terms that apply to funds that were already in use or received as a contribution to the capital of this company.
Since 2009, these standards are unified for all objects that are acquired by an enterprise, regardless of the method of acquisition.
In the specified classifier, all operating systems are divided into 10 groups, depending on what is the useful life for objects assigned to this particular group.
However, any enterprise or organizationhave the right, at their own discretion, to regulate the useful life of the OS. Practice is determined by the very essence of this concept. This essence lies in the fact that the term itself is the time during which a particular asset can bring an enterprise or company income, as well as be used for the production or commercial purposes of an enterprise. Independence for determining the period in question follows from the fact that in each of the enterprises the activity and frequency of use of different operating systems differ. For some species, it is calculated on the basis of indicators of the production activity of the enterprise. These are often the number of products or works. In this case, the indicator is reflected in natural quantities. The establishment of the term is made when the OS is accepted for accounting.
If the useful life of the mainthe means are not specified in its technical specifications or operation manual, if it cannot be determined according to the standards, the organization or enterprise can establish it independently, guided by the following considerations and assumptions:
- based on the estimated expected effective period of production operation;
- based on the forecast of physical depreciation of the OS;
- other possible restrictions.
It should be borne in mind that the calculationdepreciation in the case when an organization or an enterprise determines the useful life of a fixed asset itself, is carried out only on such funds that were acquired by these organizations or enterprises after 1998. In order for all this to be correctly reflected in the accounting, information about the time of commissioning of the operating system, and, therefore, on the norms for calculating depreciation, it is indicated in a special act (F OS-1). The form and procedure for processing this document are set out in the resolution of the State Statistics Committee of the Russian Federation No. 71A. Such an act, according to this resolution, is the primary accounting source for conducting operations on the write-off of obsolete operating systems and the acquisition of new ones.
Quite often, a situation arises whenthe actual operation of the asset at the previous owner equals the period that provides for the useful life of the asset, as established by the previously considered classifier or technical specifications. In addition, there may be a situation when this period will be less than the period of actual use. Therefore, to avoid inconsistencies in accounting, it is imperative to take care of the documentary confirmation of the operating life of the OS from the previous owner. As such, according to the Tax Code of the Russian Federation, the tax base data, a certificate from an accountant with the enterprise of the previous owner of the asset, tax accounting indicators can serve.
Proper keeping of records of actualThe use of equipment is important not only for the problems considered. This account is an important parameter when choosing the direction of development of the company, it is a necessary factor in making the right management decisions.
