The procedure for calculating depreciation of fixed assets in accounting and tax accounting may differ, since it is regulated by various regulatory documents. For tax accounting purposes, it is established by Articles 256-259.3, 322-323 of the Tax Code of the Russian Federation. In this case, depreciation is charged only for those fixed assets that fit the definition of depreciable property.
Instructions
Step 1
Determine the fixed assets that will be attributed to the depreciable property. It is property that brings economic benefits on a monthly basis, while its value can be written off every month as expenses that are taken into account when calculating the income tax base.
Step 2
Establish the useful life of fixed assets and / or intangible assets during which they will be used in the current economic activities of the organization. To do this, you must use the Classification of fixed assets included in depreciation groups, or install it yourself by order, taking into account the condition of the fixed asset and the manufacturer's technical documentation. Determine the useful life of intangible assets by the period of validity of the received certificate, contract, patent.
Step 3
Distribute all depreciable assets into groups based on useful lives. Set in the accounting policy of the organization for each object of depreciable property a specific period of its use for tax accounting purposes.
Step 4
Fix in the accounting policy of the organization the method of calculating depreciation in tax accounting. It can be calculated in a linear or non-linear way. Under the straight-line method, depreciation is calculated for each property, plant and equipment attributable to the depreciable property at its historical cost. With the non-linear method, depreciation is calculated based on the total cost of objects in each depreciation group of fixed assets, in accordance with a certain depreciation rate.
Step 5
Set increasing coefficients to the depreciation rate in the following cases: - if the depreciable property is used in an aggressive environment, in conditions of increased shifts; - if the fixed assets have high energy efficiency (Federal Law of 23.11.2009 N261-FZ "On Energy Saving and Increasing Energy Efficiency and on amendments to certain legislative acts of the Russian Federation "); - if your enterprise is an agricultural, industrial type (for example, a poultry farm).
Step 6
If a fixed asset is put into operation in the accounting period, or expenses were made for its reconstruction, modernization, include in the composition of expenses taken into account when calculating the base for income tax, a depreciation bonus (one-time expenses on capital investments) in the amount of up to 30% of the cost these costs or the value of the fixed asset.
