On the balance sheet of many enterprises there are buildings and structures for which depreciation deductions are calculated. Depreciation should be charged on a building, which is listed in the accounting records of an enterprise as a fixed asset, in accordance with the Regulations on accounting for fixed assets, approved by Order of the Ministry of Finance of the Russian Federation No. 186n of December 24, 2010.
Instructions
Step 1
The useful life of fixed assets required when calculating depreciation deductions, set in accordance with the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation No. 1 dated 01.01.2002. According to it, buildings and structures belong to 8-10 groups., for which the maximum useful life is set at 20-25, 25-30 and over 30 years, respectively.
Step 2
Regardless of the date of commissioning, to calculate depreciation for buildings and structures, use the straight-line accrual method, in which the value of an item of property, plant and equipment decreases evenly over the entire period of use. Depreciate the building in accordance with the depreciation rate that you determine for the asset, taking into account its useful life.
Step 3
When using the linear method, calculate the amount of depreciation charges for one month as the product of its initial cost and the depreciation rate of the given object (HA): HA = (1 / SPI) * 100%, where SPI is the useful life.
Step 4
So, if a building belonging to the 8th group according to the Classification, the initial cost of which is 15 million rubles, is registered with your company, its useful life will be equal to 25 years or 300 months. The monthly depreciation rate, calculated using the formula, will be equal to: HA = (1/300) * 100% = 0.33%. In this case, the monthly amount of depreciation deductions will be: 15 million rubles. * 0.33% = 49500 p.
Step 5
In the event that a building has undergone reconstruction and modernization, the enterprise has the right to increase its useful life, while leaving it in the same depreciation group (clause 1 of article 258 of the Tax Code of the Russian Federation). At the same time, it does not matter that at the time of the reconstruction the service life of this object ended (letter of the Ministry of Finance of Russia dated September 10, 2009 No. 03-03-06 / 2/167).
