Under the influence of time, the impact of natural conditions and in fact during operation, fixed assets tend to gradually wear out. There is a change in their appearance, a decrease in technical and operational capabilities, physical qualities. As a result, the initial cost of property, plant and equipment is reduced by writing off depreciation.
Instructions
Step 1
It is customary to calculate depreciation deductions if the book value of the object exceeds 10,000 rubles. Book value - the cost of acquiring an object and the cost of bringing it to working condition minus refundable taxes such as VAT. The calculation of depreciation deductions for fixed assets starts from the first month following the month of their acquisition.
Step 2
The amount of depreciation depends on the initial cost of fixed assets, the expected service life of the equipment and the depreciation rate.
Step 3
Depending on the expected service life (from 1 year and over 30 years), fixed assets are classified into 10 main groups. The specific service life of certain equipment, based on the classification data, is determined by the company independently.
Step 4
Distinguish between calculating depreciation by a linear and non-linear method. In accounting, the second method is not used due to its greater complexity, therefore, for accounting purposes, only the linear method is used. The non-linear method can only be used in tax accounting.
Step 5
Depreciation is calculated using the straight-line method according to the formula: K = (1 / n) * 100, where K is the monthly depreciation rate in percent, n is the useful life of fixed assets in months.
Step 6
Example: you need to calculate depreciation deductions for a metal-cutting machine worth 140 thousand rubles, purchased in July. According to the classification of fixed assets, the metal-cutting machine belongs to the 5th group with a service life of 7 years 1 month to 10 years inclusive. The company has established a useful life of 9 years (9 * 12 = 108 months).
Step 7
Determine the monthly depreciation rate. It is equal to 0.93% (1/108 * 100).
Thus, the monthly depreciation deductions for a metal-cutting machine, starting from August, will amount to 1302 rubles (140,000 * 0.93%).
Step 8
For non-linear calculation of depreciation, the formula K = (2 / n) * 100 is used.
At the same time, in the first month of operation, depreciation is calculated from the book value of the equipment, and in all subsequent months - from the residual value of the equipment, i.e. minus the estimated depreciation.
Step 9
Example: calculating the depreciation of a laptop worth 36,000 rubles purchased in January using a non-linear method. It belongs to the 3rd group according to the classification of fixed assets. The service life is from 3 years 1 month to 5 years inclusive. The organization has established a useful life of 5 years (60 months).
Step 10
The depreciation rate will be 3.33% (2/60 * 100). In February, depreciation deductions will amount to 1,200 rubles (36,000 * 3.33%). In March, depreciation will amount to RUB 1,158. 84 kopecks (36000-1200) * 3.33%. In April - 1120 rubles. 25 kopecks (34800-1158, 84) * 3.33%.
Step 11
Depreciation in this way is calculated until the residual value of the laptop drops 8,000 rubles. Then it is written off in equal shares, starting from the month following the month in which the residual value has become no more than 8,000 rubles.
Step 12
Let's say in October the residual value became equal to RUB 7,890, and there are 6 months left until the end of the useful life. In this case, monthly depreciation deductions, starting from November and until the moment of writing off fixed assets, will amount to 1,315 rubles (7890/6).
