Depreciation charges: formula. How to calculate depreciation: an example

In the process of economic activity, the mainmeans (further OS) firms are exposed to deterioration. Intangible assets (hereinafter referred to as NMA), although they do not have the properties of physical wear, but can be depreciated. All OS and / or NMA, which has a society, eventually lose their original price. In order to extinguish the lost price, the firm's OS calculates depreciation. Below is a definition of this concept, its meaning, periods and subtleties of transfers in two types of accounting - tax (hereinafter NSU) and accounting (hereinafter BU), and formulas explaining the question of how to calculate depreciation.

Depreciation Description

Amortization - periodic transfers (write-offs)certain monetary values (amounts) that are recorded as cash outlays, which after a certain period of time should become equal to the value of the purchase (the sum of the initial price) of a specific OS or NMA.

Accounts for work with depreciation

Two accounts of depreciation charges - 02 and 05 are provided in the chart of accounts of the accounting department.

After the purchase of the firm OS or NMA, a feesuppliers and the state for taxes, the value of the expenditure on this facility is charged 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 (amortization of intangible assets) recognized as expenditure of funds. These expenses are included in spending on the main (main) type of activity for their further extinguishment.

The meaning of depreciation

Various consumables purchased by the firm for the main type of activity, give their price immediately, as it is included in the expenditure for the main activity immediately.

If a firm buys an OS or an NMA, the accountant can notCalculate the value of their purchase immediately, since it is not advisable for the following reason. In view of the fact that the monetary expenses associated with the OS or NMA should be attributed to the prime cost of the finished product by the main activity, a one-time deduction will cause the necessary excessive rise in price. Therefore, such deductions should be carried out in parts.

Many OS and NMA are subject to another kind ofwear - to the moral. Such wear occurs in any scenario, even if the OS or HMA is not used at all. Moral wear is the aging of the OS or NMA against the backdrop of new developments, the improvement of production technologies and the release of new OS models. Moral depreciation should also apply to waste, in which case depreciation is also carried out.

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

On the OS or NMA depreciation is given in the case of:

if the firm has exclusive ownership of the object
if it is used by the firm to obtain an economic advantage (the arrival of money)
if the object has a period of estimated or well-defined useful use (hereinafter referred to as SPI) above 12 months
if the object was purchased for more than 40,000 rubles

Depreciation terms

All companies except those that keep track of the USN, must give depreciation on a monthly basis. The right to choose a formula for transferring depreciation remains, which is fixed in the accounting policy.

Firms working on the USN, can determineperiods of return of depreciation of the OS at its discretion, but it should be listed at least once a year. When the depreciation of NMA is given to firms operating under a simplified system, another principle works. In relation to NMA, such firms are allowed to write off the cost of spending on the purchase of an NMA at a time when the object is included in the register. Periods and the formula for transfer of depreciation should also be fixed in the firm's accounting policy.

Amortization begins to be given for the property of the firm in the next month after the month of its inclusion in the accounting of the company.

Amortization in the BU and NSU under the general taxation system (OCH)

The purpose of the NSU, conducted at the firm with DOS, issetting the amount of income tax. In view of the fact that the company's profit is revenue less cash, depreciation in this case is of great importance, since it is taken into account as a waste of funds. Formulas and the system of impact of depreciation in the BU and in NSU when determining the tax base (the amount of tax) are different.

Depreciation deductionsare calculated on the basis of the PPS of a particular OS or NMA. Under SPI means the period during which an OS or NMA is able to provide money for the company. When managing the SP, the SPI is determined by the company independently, proceeding from the technical characteristics of the facility or from the expected period of service (if it is impossible to determine by the first method). For NSU, the SPI is determined by the specific regulations - the All-Russian Classification of Basic Funds (OKOF).

In NSU, the term "fixed assets" is used instead of "fixed assets" in the BU. The fixed assets and fixed assets of the firm are one and the same.

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

If in the BU depreciation is given separately for each OS or NMA when it is included in the accounting, then at NSU depreciation is given immediately for all the OS or NMA.

Depreciation charges at the enterprise in the bankoccur regardless of whether the OS or NMA is used in economic activities. In NSU, on the contrary, depreciation is suspended in the event that the object for depreciation for some reason has suspended its participation in the economic activities of the firm. At the same time, the depreciation value given earlier (if the fact of depreciation took place) should be credited back to the company's cash receipts.

There are four formulas for the return of depreciation in the BU: linear reception, reception of a reduced balance, receipt of the transfer according to the value of the years of IPS, transfers in proportion to the volume of goods released. In NSU there are only two formulas for depreciation: linear and nonlinear. At the same time, the same formula is used in the linear reception of NSU when it is necessary to calculate the depreciation, as in linear reception of the BU.

Amortization in the BU and NSU at the USN

In the case of the USN regarding the depreciation processbetween NSU and BU there is also a difference. For small firms that operate NSU's "income minus expenses", the principle of transfer of depreciation differs from the OSS. Under the special regime (USN), small firms are allowed to make uniform depreciation charges on fixed assets or NMA within one year. With this system, if the facility was put into operation in the first quarter of the reporting year, the expenses for its purchase in the form of depreciation are divided into all subsequent quarters of this year. If the facility was put into operation in the last quarter of the reporting year, the expenses for its purchase are written off as a depreciation at a time. In the BU under the special regime, as already noted above, societies are allowed to choose the periods for the return of depreciation on their own.

Formulas for transferring depreciation to the accounting institution

Linear. Uniform depreciation during the SPI. Formulas of depreciation deductions for linear admission:

Na = (1 / SPI) * 100%
A = PS * Na

Receipt of a reduced balance. The return is from the price in the balance (residual value), and the raising coefficients (1, 2 or 3) are used. Formulas of depreciation deductions for receiving a reduced balance:

Na = (1 / SPI) * 100% * KP
A = PS * Na - in the 1st month
OS = PS - A
A = OS * Na - in the second and subsequent months

Receiving returns on the sum of the years of SPI. The calculation is made from the original price, which is multiplied by a fraction. In the numerator of this fraction the number of full years to the end of the SPI. In the denominator of the fraction - the value of the years of SPI. At the given reception the depreciation value gradually decreases every year. The formula of depreciation deductions for the sum of the years of SPI:

A = PS * (KPL / SPSC)

Receiving returns in proportion to the volume of issuedgoods. The depreciation rate for this admission is calculated as the ratio of the number of goods completed per month to the calculated or normative value of this indicator for the entire SIP. At the given reception the depreciation value can be different from month to month. The depreciation formula for depreciation is proportional to the volume of goods released:

A = PS * (PVM / PSPI)

Explanation of abbreviations in the formulas:

Na - the rate of depreciation in percent
A is the monthly depreciation value
SPI - useful life in months
PS - original price (original cost)
KP is the coefficient of increase
OS - the price in the balance (residual value)
KPL - the number of full years to the end of the SIS
SCSLPI - the sum of the numbers of years of SPI
PVM - the number of goods (products) completed in a month
PSPI - the calculated or normative quantity of goods (products) for the whole SIP

Examples of depreciation transfer

Linear Reception

The firm bought the OS at the initial price of 180,000 rubles. The SPI of this OS was determined to be 5 years (60 months).

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

A = 180,000 * 1.67% = 3006 rubles

We remind you that any number with a percentage isthe 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).

Receipt of a reduced balance

The firm bought the OS at the initial price of 180,000 rubles. The SPI of this OS was determined to be 5 years (60 months). The incremental coefficient for the depreciation was chosen to be two.

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

A = 180,000 * 3,34% = 6012 rubles in the first month of the depreciation transfer

OC = 180,000 - 6012 = 173,988 rubles

A = 173,988 * 3.34% = 5811.20 rubles (rounded upwards) in the second and subsequent months

Receiving returns on the sum of the numbers of years of SPI

The firm bought the OS at the initial price of 180,000 rubles. The SPI of this OS was determined to be 5 years.

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

A (monthly) = 60 000/12 = 5000 rubles monthly for the first year

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

A (monthly) = 48 000/12 = 4000 rubles monthly for the second year

And so on.

The receipt of returns is proportional to the volume of goods released

The firm bought the OS at the initial price of 180,000 rubles. The estimated volume of goods produced over 5 years is 150,000 units. For a month, 1800 units were manufactured.

A = 180,000 * (1800 / 150,000) = 2,160 rubles