Fixed assets are one of the most important components of a company's property. During operation, they wear out and there is a need to write off depreciation, since the initial cost of fixed assets decreases.
Instructions
Step 1
As a rule, depreciation is charged on property with a value of 10 thousand rubles or more. and above, the useful life of which is more than a year. In this case, the initial cost of the object is taken into account - the amount of all expenses that the organization incurred for its acquisition, delivery and bringing it into working order (except for VAT and other refundable taxes).
Step 2
Fixed assets, depending on the useful life, are subdivided into 10 depreciation groups. The company sets the more specific service life of the facility at its discretion.
Step 3
Depreciation is charged on a linear and non-linear basis. In the first case, calculations are made according to the formula K = 100 / n, where K is the depreciation rate (measured as a percentage), and n is the useful life of the object. For those organizations that use a non-linear approach, the number 100 in the formula is replaced by 200, i.e. the formula is as follows - K = 200 / n.
Step 4
Having calculated the monthly depreciation rate, you need to write off the amount that is obtained by multiplying K by the price of the object. In the non-linear approach, the residual value is taken as the price of the equipment, i.e. the one that turned out a month earlier after the depreciation was written off.
Step 5
Both methods can be applied in tax accounting. Accountants should only take a linear approach because the second will be much more difficult for them.
Step 6
For example, let's calculate the depreciation for a plastic processing machine. The organization purchased it in January for 135 thousand rubles. According to the classification, such a machine belongs to the fifth group, which provides for a useful life from 7 years and one month to 10 years inclusive. The company decided that the equipment would last 8 years (96 months). The depreciation rate in this case (we use a linear approach) will be equal to 1.04% (K = 100/96 = 1.04). Multiplying the cost of the machine by the depreciation rate? 135000 * 1.04 / 100 = 1404 rubles. This gives us the amount to be debited every month.
Step 7
We will use the nonlinear method in the same case. Then the depreciation rate will be 2.08% (K = 200/96 = 2.08%). In February, the amount of deductions will be 2808 rubles, and in March the cost of the object decreased (13500-2808 = 132192). This means that deductions in March will already be calculated from the price of 132,192 rubles. and will amount to 2750.
