Tax employees determine the useful life of a fixed asset in accordance with the classifier of fixed assets existing in the tax code. In accounting, this calculation is determined taking into account numerous criteria.
Instructions
Step 1
When calculating the useful life of a fixed asset, set this period taking into account how many years the fixed assets were in use by the previous owner. Calculate using a straight-line method of calculating depreciation rates for fixed assets. Reduce the depreciation rate by the required number of years.
Step 2
Analyze the resulting number corresponding to the depreciation rate: is it not the limit? Depending on the depreciation rate of fixed assets obtained in the calculations, there may be a question about their useful life.
Step 3
Calculate the useful life of the assets required, taking into account the total and remaining useful lives.
Step 4
Examine the documents that can serve as the basis for calculating the actual time or life, or service life of fixed assets.
Step 5
Determine the useful life according to the appropriateness in accounting. To do this, calculate the economic benefit from the use of the objects required in the reporting according to the following criteria: in accordance with production capacity, with the expected depreciation rate and numerous restrictions on the part of regulatory and legal legislation. Consider the fact that depreciation of fixed assets is possible not only due to the established operating modes, but also scheduled repairs, and the impact on them of environmental factors.
Step 6
Make a step-by-step analysis of all the names of fixed assets and compare them with the indicators of the classifier.
Step 7
Make a summary table, in which indicate the planned indicators of the life of fixed assets according to the classifier and the calculated periods, as well as deviations and errors from the norm, calculated in the analysis of fixed assets.
