All fixed assets of the organization (buildings, structures, equipment) are subject to physical and moral deterioration. It represents the transfer of the value of property to manufactured products and is called "depreciation". Depreciation deductions are determined based on the initial cost of fixed assets and the duration of the period of their operation.
Instructions
Step 1
There are several ways to calculate the depreciation of fixed assets. The simplest is linear. You will find the annual depreciation amount if you know the initial cost of the object and the depreciation rate calculated in accordance with the useful life. For example, an enterprise purchased equipment worth 150 thousand rubles, with a useful life of 5 years. This means that the annual depreciation rate will be 20% (100% / 5), the annual depreciation amount will be 30 thousand rubles. (150 thousand rubles x 20%).
Step 2
You can also determine the annual depreciation amount using the diminishing balance method. In this case, you should know the residual value of the object at the beginning of the period in question and the depreciation rate established based on the useful life and the acceleration factor. The latter applies to certain types of machinery and equipment, the list of which is established by federal executive authorities. For example, the company purchased equipment worth 150 thousand rubles. with a useful life of 5 years, the depreciation rate is 20%, the acceleration factor is 2. The depreciation rate, calculated taking into account the acceleration factor, will be 40%. In the first year of using the equipment, the amount of depreciation will be 60 thousand rubles. (150 thousand rubles x 40%). In the second year, the depreciation amount will be calculated based on the residual value of RUB 90 thousand. (150 thousand rubles - 60 thousand rubles). It will amount to 36 thousand rubles. (90 thousand rubles x 40%).
Step 3
With the method of writing off the value by the sum of the number of years of useful life, you can determine the annual depreciation based on the initial value of the property and the ratio, in the numerator of which is the number of years remaining until the end of the useful life, and in the denominator - the sum of the number of years of the useful life. For example, equipment worth 150 thousand rubles was purchased. with a useful life of 5 years. The sum of the years of useful life is 15 (1 + 2 + 3 + 4 + 5). The depreciation amount for the first year will be equal to 150 thousand rubles. x 5/15 = 50 thousand rubles, for the second year - 150 thousand rubles. x 4/15 = 40 thousand rubles. etc.
Step 4
Another way of calculating depreciation is to write off the value of an object in proportion to the volume of products produced. In this case, accruals are made based on the volume of production in the period under review, the initial cost of the object and the volume of production that is planned to be produced using it. For example, a company purchased a car worth 100 thousand rubles. with a planned mileage of 500 thousand km. In the reporting period, the car drove 50 thousand km. Consequently, the amount of depreciation will be 100 thousand rubles. (50/500) = 10 thousand rubles.
