Accounting. Depreciation. Methods of calculating depreciation of fixed assets

Amortization is an orderly reduction of the initialcost of the OS in the period of its service life. This is a characteristic of the depreciation of property wholly owned by the organization, in monetary terms. One of the basic stages of accounting for fixed assets is depreciation. Methods for calculating depreciation of fixed assets under IFRS are divided into 4 types, each of which will be considered in detail.

Charging rules

The deduction of part of the depreciation cost beginsin the next after the adoption of fixed assets to the accounting month. The termination of depreciation charges occurs after the accumulation of the full value of the OS from the first day of the new month.

The total term of depreciation write-off depends on:

• operational period;
• premature elimination of the OS;
• full accumulation of funds before the end of the term of deductions.

Usually, amortization payments last the entire period of use 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 cease in the following cases:

• sale, liquidation of the 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 emergency situations, natural disasters;
• provision of OS of another organization for temporary possession or use.

Regardless of the financial result of the company's economic activity, depreciation is charged monthly.

OS without depreciation

Recall that the fixed assets - this propertyan organization that has been used for more than a year to carry out economic, administrative, production and sales activities. In the list of OS there are also those for which depreciation is not provided. These include:

• resources of nature use;
• securities;
• unfinished construction, objects of futures deals;
• property acquired from special-purpose financing;
• means of road, forestry;
• livestock, contained in order to obtain 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 period of possible operation of the facilitydepreciation is determined. The methods for calculating the depreciation of fixed assets do not depend on the service life: for each method, determining the duration of operation will be the first step in calculating the amount of depreciation to the monthly write-off.

The term useful service OS is usually considered to bethe time period of the service of the object, which brings the income of the company. Determine the operational life of the property is necessary at the time of the adoption of the accounting system. The accountant draws a conclusion about the useful life on the basis of:

• Expected operational life, based on the manufacturer's specifications;
• expected wear during the period of use;
• restrictions on the use of the OS.

The operational period should be determined by the time the facility is commissioned.

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

According to IFRS, there are two main waysCalculate depreciation: linearly and nonlinearly. The linear method of calculating the depreciation of fixed assets assumes a gradual and uniform accumulation of the amount of depreciation during the entire period of use. It looks like this: every month the organization transfers the same amount to the credit of the account 02.

Non-linear method of depreciation of fixed assets is divided into 3 methods:

• decreasing balance;
• cumulative;
• industrial.

The amount to accrual of depreciation according to non-linear methods will differ in each new month.

Linear way to calculate the depreciation of majormeans is universal for any kind of property of the organization and is applied both at manufacture and in trading companies. Usually, the linear method is preferred in cases of using those operating systems that benefit gradually and evenly.

Characteristics of uneven write-off of the amount of depreciation

More specialized are non-linear ways of calculating depreciation. On the objects of fixed assets determine the most appropriate:

1. The diminishing remainder is relevant in cases whereIt is known that the maximum load on the OS will be in the first years of use, or the equipment purchased for the purpose of releasing new products. The situations suggest getting the maximum benefit in the first time of operation, when it is more rational to pay the largest part of the depreciation.
2. The cumulative method is very similar to the methodreduce the balance. 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 the depreciation at the initial use of the object. Both methods are most often used in production and for those OS whose service life, as a rule, exceeds one decade.
3. The production method involves the write-offdepreciation value in proportion to the output, work performed, services. The amount of deductions depends on the intensity of use of the OS in the production process. This is a more difficult, but optimal way to accrue depreciation to achieve a balance of income and expenses of the enterprise.

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

Depreciation in equal shares

The method of uniform write-off of the total amount of depreciation is calculated most easily. Characterizes the linear method of calculating the depreciation of fixed assets formula:

A = (C_wasp × H_a) ÷ 100%, Where:

• And - the amount of depreciation.
• C_wasp - book value of the asset.
• H_a - depreciation rate in years.

The amount received shows the depreciation of the asset 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.

Consider an example: the company took into operation in February a lathe worth 200 thousand rubles, whose service life is estimated at 15 years. The accountant made the calculations:

1. Determined by N_a = 1 ÷ 20 × 100% = 5%.
2. Calculated amount of annual depreciation in rubles: A_year = (200,000 × 5%) ÷ 100% = 10,000.
3. Calculated amount of monthly depreciation in rubles: A_month = 10 000 ÷ 12 = 833.

The organization will make deductions from March 1the amount of 833 rubles. in the credit of account 02 (depreciation of fixed assets using a linear method). The example in an accessible way shows the order of use of the method and ease of its use.

Method of reducing the residue

By applying this method, the organization willpay the same monthly payment, which will decrease each year. The method is designed to pay most of the amount at the beginning of the operating life of the asset.

Depreciation is calculated using the formula:

A = (C_ost × H_a × K_mustache) ÷ 100%, Where:

• FROM_ost - the difference between the initial value and the accumulated amount of depreciation, i.e. the residual value of the fixed asset
• H_a - depreciation rate.
• TO_mustache - the accelerating coefficient established by the organization (but no more than 3).

Calculation of depreciation by the method of reducing the balance

Consider the methods of depreciation of fixed assets. Examples of decreasing balance will be calculated using the following data:

The company took into operation the computer cost200 thousand rubles., Whose service life is estimated at 8 years. The organization accelerates the payment of 2 times. It is required to find out the amount of annual depreciation for the first 4 years. Perform calculations:

1. H value determined_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 in the second year will be: 200,000 - 50,000 = 150,000. Amortization for the second year: A = (150,000 × 12.5% ​​× 2) ÷ 100% = 37,500.
4. The residual value in 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 in 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 the calculations until the last,the eighth year in which it can pay monthly the amount of depreciation to the full write-off of the depreciation value or divide the residual value in equal installments for the last year of repayment.

Calculation of depreciation by the cumulative method

The amount of annual depreciation, as in the methodreducing the balance will be different. The cumulative method is used for rapidly aging and deteriorating equipment and in those cases where it is planned to get the greatest benefit at the initial stage of operation. But, in contrast to the method of reducing the residual, it is impossible to establish a certain acceleration factor.

In the calculation, the nonlinear are very similar.methods of depreciation of fixed assets. Formulas differ only in the use of specific values, but in general they contain all the same data. The annual depreciation in a cumulative way is calculated by the formula:

A = (C_first × N_l) ÷ N_l, Where

• FROM_first - book value of the asset.
• H_l - the number of years before the end of the operational period.
• H_l - the sum of the numbers of years of the entire term.

The calculation is based on the lifetime:the remaining period for the calculated year 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 want to calculate the 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 cumulative method for example

Calculate the annual depreciation using the originaldata: the company took into operation equipment worth 140 thousand rubles. The service life is 5 years. Calculate annual depreciation for the first 3 years. Perform actions:

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

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

Production depreciation method

The application of the calculation method is possible only forproperty directly used in the production process or in the performance of work (services). Deductions and the balance of the cost of operating systems are directly dependent on the production process, which allows minimizing the formation of an accounting loss.

To determine the amount of depreciation used the following formula:

A = (About_pr.f. × C_first) ÷ On, Where:

• About_pr.f. - the actual volume of production.
• FROM_first - OS price in balance.
• On - estimated product for the entire established operational period.

Consider an example with the following data:trade organization for the distribution of products purchased a car worth 200 thousand rubles. Estimated mileage will be 400 thousand. Km. The actual mileage for January is given - 4 thousand km., February - 9 thousand km, March - 2 thousand km. Calculate depreciation for the specified three months.

We carry out calculations:

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

Подобным образом будет вычисляться амортизация за other months. Due to the fact that the service life is expressed in the expected volume of production, it is necessary to revise and correct the value in time.

Depreciation and Accounting

No matter which accrual methodsdepreciation of fixed assets is used in the enterprise; in accounting, they use account 02. It is credited every time they transfer amounts. At the same time, the accounts for the accounting of production expenses and the accounts are debited. 44.

After the end of depreciation or inthe result of the liquidation, the sale of the asset, the amount of the disposal is reflected on the “Fixed Assets” account by posting Dt “Depreciation of the asset“ Kt “OS”. Counting account 02, collecting information on the deductions of this property, is closed.

Different from methods boo.Accounting tax accounting of fixed assets. Ways of depreciation are limited to two - linear and nonlinear, and do not have a deep economic sense. The linear method is identical to the method of the same name in accounting and is charged on each OS separately.

The nonlinear method implies depreciation for a group or subgroup of similar operating systems. Calculate the amount of the formula:

A = (B_sum × H_a) ÷ 100%, Where

• B_sum - total balance of the OS group at the beginning of the month.
• H_a - depreciation rate (established by the Tax Code of the Russian Federation for each group of fixed assets).

Existing depreciation groups are specified in the Tax Code of the Russian Federation.

The most important characteristic of the property of the organizationis depreciation. Ways of depreciation of fixed assets allow the company to choose the most appropriate method. Balance sheet OS (which includes depreciation) - the basis of financial statements and the result of the company.