All budgetary institutions are required to have fixed assets to perform statutory functions. In this regard, the budgetary accounting of these objects is carried out not only for the control of acceptance and disposal, but also for the accrual of depreciation. Depreciation charges are reflected in the second order account 104 00 000 "Depreciation".
Instructions
Step 1
Read instruction No. 148n, which was approved by order of the Ministry of Finance of the Russian Federation No. 148n of 2008-30-12. It notes the procedure for calculating and reflecting depreciation charges for fixed assets in budget accounting. Also, a write-off limit is set, according to which fixed assets are divided into three categories according to the depreciation method.
Step 2
Do not depreciate property, plant and equipment that are in the first category. These include objects worth up to 3,000 rubles, as well as jewelry and precious items. Their cost is written off after the transfer of the fixed asset into operation, in accordance with clause 43 of Instruction No. 148n.
Step 3
Calculate depreciation in the amount of 100% of the book value of an item of fixed assets and intangible assets, whose value ranges from RUB 3,000 to RUB 20,000. Moreover, its determination occurs when the object is transferred into operation. The order of reflection in budget accounting is specified in paragraph 43 and paragraph 49 of Instruction No. 148n. In this case, a loan is opened for fixed assets under account 1 104 00 410 "Decrease in the value of fixed assets due to depreciation" and a debit on account 1 401 01 271 "Depreciation costs".
Step 4
Use a straight-line depreciation method for items of fixed assets of the third category, whose value is more than 20,000 rubles. In this case, the correspondence of accounts is used similar to the second category, but the amount of monthly deductions will be equal to half the annual rate. In this case, depreciation is charged from the first day of the next month after the month in which the object was registered, i.e. reflected on the analytical account 101 00 000 "Fixed assets" or 102 00 00 "Intangible assets". This rule comes out of the provisions of clause 40 of Instruction No. 148n.
