Two types of wear on stained glass are stagnant near the succumbing appearance, and whole chotiri are in the buhoblika. Їm assignments of tsiliy rasdіl III at PBO 6/01. Axis of stench, ways of accumulating depreciation of the main assets in the accounting form:
- the method of write-off of the cost in proportion to the total amount of products (robit);
- linear method;
- the method of writing off the vartost for the sum of the numbers of the rokiv line of the brown vikoristannya;
- method of changing the excess.
The stench winds up only by way of the calculation of the river sum of the depreciation windfalls. Keep only one bag: a lot of write-offs of the cost of OS at the counter. In addition, which of the methods is not used, for the purpose of rozmіru rіchnyh i shomіsjachnykh vіdrakhuvan it is necessary to know the term corynic vikoristannya OS.
Winning term: real and accounting
In order to independently designate the term of the core of the object of the main facilities, it is necessary:
- Calculate the number of points for the term using the object of the operating system, depending on its productivity.
- Recognition of real physical wear (in a given mode of operation, with the improvement of natural minds and a splash of an aggressive medium).
- Vrahuvati can be exchanged vikoristannya (the term of appurtenance of chi orendi).
It is possible to easily select a special Classification of the term for the core list of OS objects adopted to the accounting form (approved by the resolution of the Council of the Russian Federation). In a new object, OS is divided into groups and dermal has its own term. It would be better to correctly enter the OS to one of the groups. After the appointment of the term, you can take it to the end of the day.
Linear method of accumulating depreciation in accounting form
Among the most widely used and simplest and most linear methods. This is a big plus, a kind of maddening turn of the most important number of companies, lying in one-hour stagnation in a tributary appearance. It’s even more difficult for an accountant to ask her the head of the office. How is the depreciation rate calculated using the linear method for a buhoblik? For finishing with a simple formula. It is necessary for her to know:
- first (in times of OS re-evaluation - double) variance (PS);
- the term corywine whiskey (SP).
It is taken as an abstract meaning “1” of the operating system of the OS, and it is calculated how much the cost of wear on the river is transferred for a specific object according to the formula:
Rіchna depreciation \u003d 1: SP × 100%
Dali multiplied by the norm of river depreciation (NA) by the amount that will be required. Yaku z roku in r_k write off at vitrati. The formula zastosovuetsya is as follows:
Rіchna ON × PS \u003d Amount of depreciation for rіk
The amount for the month is determined by the way of rozpodіlu otrimanogo result by 12. Won dіє the entire period of operation of the operating system and may change as soon as the object is re-evaluated or improved.
Important: The succumbing and accounting appearance may be deeds of authority at the window of the day. The tax-paying NA is covered for a skin month, and for the accountant - for a river. Therefore, through the rounding of the sum for the version of the tax and the accounting form, they can slightly change. It is necessary to pragnate as quickly as possible, and better and better, tidy up the cost. For which, when calculating the river NA, it is necessary to override the value with the maximum number of signs after the Komi (not less than 4). During the same months, it is possible to correct for additional rounding of these signs, which allows insignificant differences in soums to disappear.
How to depreciate depreciation in a linear way: butt
The organization put 300,000 rubles on the balance sheet of a car with a postal order. The linear method of depreciation is being established. OS is included up to the fourth depreciation group. The term of the corynic whiskey autonavantage becomes 5 years or 60 months. Significantly, the depreciation rate of the navantazhuvach will follow the norms of the taxable form:
1: 60x100 = 1.6666%.
We’re getting a lot of respite:
300000 × 1.6666% = 4999.8 rubles
Rіchna ON (according to the norms of bookkeeping) warehouse:
(1: 5 years) × 100 = 20%.
And the sum, yak is necessary to carry on display, warehouse:
300,000 × 20% = 60,000 rubles
Abo 5000 rubles per month.
Retail became 20 kopecks. In order to adjust it, the accountant had to look over the depreciation rate of the car for a month (apparently to taxable form):
1: 60×100 = 1.66667% × 300,000 = 5000.01
For such a layout, you can pay a copy, and the amount of depreciation of the vantazhuvach, earned in the accounting and taxable form for a month, will be equal.
There are three ways to increase depreciation, more original and folding.
Way to change the overage
Paradise 19 Rozdil III PBO 6/01 says, shock absori is able to Narakhovati “Visikyshovy Vartosti Ozkta Oz on the earthy rock of the norms of amortiza, the lines of the corbaric vicoristan tso -ib ". It is obvious that the depreciation by the excess method is changing.
Rosemary yoga in stock:
- We know what PS is. For the purpose of redundant payment, it is necessary to select only the first payment for the last period of depreciation. It means that the new OS has a surplus of varity more than pochatkovoy.
- How to designate the term coris whiskey we looked at in a linear method. And here the algorithm does not change.
- The moving coefficient of the depreciation rate is new. The organization may independently determine the value of the acceleration coefficient and prescribe it in the public policy (clause 7 PBO 1/2008). Transfers maximum - 3.
Buttstock for the method of changing the excess
Purchases versat varіstyu 100,000 rubles. from the line of coryne vikoristannya 5 rokiv. Rіchna NA, charged with the term coryne whiskey, cost 20%. Її it is necessary to increase the coefficient of acceleration 2, and it will also cost more than 40%. Dali razrakhovuemo sumi once for the whole period:
For the 1st period of exploitation of the workbench, it is necessary to pay the first depreciation amount of 40,000 rubles, formed when accepted to the accounting form. (100000 x 40/100).
For the 2nd rec - the sum of 40% of the amount of the surplus of the cob of rock (100 - 40) x 40 / 100 = 24,000) - 24,000 rubles.
For the 3rd river - 12,400 rubles. - with the compensation of the difference between the extra cost of the object, for the end of another period of operation, and the amount of depreciation, recovered for another period ((60 - 24) x 40/100).
From the butt it can be seen that the formula for the designation of the river ON does not change in the same way, as if it were stuck with the linear method. And the axis of schob to determine the amount of depreciation for the river is necessary to zastosuvat and coefficient of strength (CU). Therefore, the summation formula looks like this:
Rіchna NA × KU × Zalishkova vartіst OZ per ear of the star period = sum per rіk
This method allows you to quickly transfer the variety of the main assets to the warehouse. It is true that wines are indispensable in companies that actively win objects, for example, under a leasing agreement for major capital investments. All this gives the possibility of minimizing the contribution to the mine in the first years of its operation.
Moreover, the method is similar, from the submissive appearance of Ale between them є i suttєvі vіdmіnnostі:
- in the taxable form, the depreciation of fixed assets is shown depending on the total varnosti of all objects of the lane, which is depreciated, yakі vіdnosya up to one depreciation group (clause 2, article 259.2 of the Tax Code of the Russian Federation);
- near the taxable appearance, it was fenced in a non-linear way to bud, spores, transmission outbuildings, which are included in the eighth and ninth depreciation groups (clause 3, article 259 of the Tax Code of the Russian Federation);
- If the total balance of the cost of OS from depreciation groups becomes less than 20,000 rubles. it is possible to write them off for the post-sales period and the in-line period (clause 12, article 259.2 of the Tax Code of the Russian Federation);
- of the skin group, a fixed depreciation rate has been established, as to lie in the term coryne fiber of objects (clause 5, article 259.2 of the Tax Code of the Russian Federation).
Write-off of OS vartosti for the sum of numbers of rock in the line of the coryne vikoristannya
The best way is to complete the original. The accountant is also obov'yazkovo can buti vіdoma PS of the main zasobu (vіdnovna), as well as the term of the yogi coris vikoristannya. Then it is necessary to know the sum of numbers and complete them in an original way: you need to put them together.
For example, the object of the OS with the term koris vikoristannya has 5 years, the sum of the numbers becomes 15 years:
1 + 2 + 3 + 4 + 5 = 15
After that, as the value is known, you can calculate the amount of money for the river:
Suma NA = Number of years that were left before the end of the term of the coris victoria OS: The sum of the numbers of fates of the term of the coris victoria, od. × PS
Subtracting the result is divisible by 12 and we take the sum, as it is necessary to amortize the money. (P.19 PBO 6/01). There is no analogy to this method for the succumbing appearance. Vіn is a good tim, that in the first years of operation of the operating system, depreciation is faster, lower with a linear method.
Depreciation for the sum of the numbers of years of the term of the coryne vikoristannya: butt
30,000 rub. The term of the yogo cord whiskey is 2 roki. In buhoblіku for cars, that possession zastosovuєtsya depreciation for the bag of rokіv brown vikoristannya. The sum of the numbers of rock in the term of the cordless victorious pump warehouse:
1 + 2 = 3.
Pump depreciation for the first work day:
2: 3×30,000 rub. = 20000 rub.
Meaning a month of respite on the first rotation of exploitation will be 1666.67 rubles.
For another rik:
1: 3×30,000 rub. = 1o 000
What can I give for a month 833.33 rubles.
Method of write-off of the cost in proportion to the total amount of products (robit)
The fourth, final accounting method of depreciation is labor-intensive in rozrahunka. Vіn transfers p. 19 times. III PBO 6/01.Depreciation in proportion to the obligatory product is good, which allows the most accurate representationthe intensity of the participation of a particular main concern in the state process.
The accountant needs a natural calculation of the cost of production (robit) in the stellar period. In addition, you need to know the scope of the primary warehousing of the OS object and the obligation to release products (work, services) for the entire term of the core quota of a particular OS. You can fill in the formula:
Sum of monthly depreciation = PV / transfer costs of released products (qty) x Actual total of products released during the month (qty).
Let's take a look at the showings more respectfully. The indicator of "perebachuvany obsyag", means zastosuvannya practically planned economic values. For a correct appointment, at least a special economic service is required. Otherwise, the accountant will have to take the tsyu figure zі steli, but it is unacceptable.
With actual obsyagom, obviously, simpler, yoga can be taken from physical data. Ale work all the bills to come to the house. There will be no other universal norm with which method. The same method was not transferred to the succulent form.
The butt of the increase in depreciation in proportion to the obligatory product (rob)
Drukovaniy versat from PS 2000000 rubles can charge 100 thousand magazines for the whole hour of writing. In the general policy, the depreciation of such typesetting is transferred in proportion to the obligatory prepared products.
For rik verst narukuvav:
· For grass - 30 thousand. magazines;;
· In sickle - 1 yew. journals.
Also, for this accounting period, it is possible to pay for the depreciation of the verst:
herbs: 30,000 pcs. × 2000000 rub. : 100,000 pcs. = 600,000 rubles.
· For sickle: 1000 pcs. × 2000000 rub. : 100,000 pcs. = 20000 rub.
Later, we got out of the way of accumulating depreciation. The simplest is linear, and the most reliable is the way for the total production. Which one to choose for stosuvannya may virishiti sobі dermal organization individually.
Depreciation - all the steps of transferring the vartost of the main benefits to the co-production of products (work, services).
In the balance sheet, the costs are shown according to the excess varsity (primary varsity from the recovery of accumulated depreciation).
Vinyatok from which order transferred:
for land and natural resources (water, nadra and other natural resources);
For the living fund, which is not vikoristovuyut for otrimannya income;
For the objects of the modern state, I will improve and improve the state of the forest;
For thinness;
For horticultural plantings, yakі did not reach the operational age.
Depreciation for such a lane is not to be missed. That is why in the balance they show the first varity.
Accumulation of depreciation is to be added:
for the period of reconstruction, modernization and overhaul of the main facilities, as the term for such work will change one river;
as the main work was transferred to conservation, and the term conservation is transferred for three months.
The procedure for accruing depreciation
Depreciation is to be built up, starting from that month, which follows the introduction of the main security into operation.
The charge for depreciation is charged from the 1st day of the month following the month, if the main cost of depreciation or write-offs from the company's balance sheet.
For example, the main income is fully depreciated (so the amount of capital accumulated on the new depreciation is more than the first vartost), and the surplus value is more expensive than zero. Also, the variability of such a main problem is not shown in the balance sheet. It is not necessary to provide depreciation for anything.
The repayment of depreciation in the form of vіdobrazhaєtsya for a credit account 02 and a debit of a debit account vitrat.
Rakhunok 02 "Depreciation of the main assets" of assignments for the information about the depreciation, accumulated for the hour of operation of the objects of the main assets.
The amount of depreciation of the main assets is recovered from the accounting form for the loan account 02 "Amortization of the main assets" from the correspondence with the accounts of the expenses for production (sales expenses). The organization-landlord adds the amount of depreciation charged for the main mortgages, rented out, for the loan account 02 "Amortization of the main assets" and the debit account 91 "Our income and expenses" (as the rent payment forms the operating income).
In case of vibutti (sale, write-off, private liquidation, transfer free of charge and others.) of the main assets of the amount accrued for them, the depreciation is written off from account 02 "Depreciation of the main assets" from the credit account 01 "Basic expenses" ). A similar entry is carried out when the sum of accumulated depreciation is written off for the day or for the second time with the main zapsovannymi zabom.
Analytical appearance for the accounting 02 "Depreciation of the main assets" is carried out for the other inventory objects of the main assets. With the help of an analytical form, it is possible to secure the possibility of depreciating data on the basic costs of depreciation, which are necessary for the management of the organization and the storage of accounting records.
To build up depreciation in the form of a record:
Debit 20 (23, 25, 26, 29, 44) Credit 02 - accumulated depreciation of the main assets.
Methods of accrual of depreciation
Є chotiri methods of accruing depreciation for the main assets:
Linear method;
Changed excess method;
the method of writing off the vartosti for the sum of the numbers of the rokiv line of the coryne vikoristannya;
The method of write-off of the cost of goods in proportion to the obligatory release of products (robit).
When narahuvannі depreciation can win any of these methods. For whom all the main problems are divided into the same groups, so that the signs can be combined. For example, booths, computers, transport, furniture, too.
For the main reasons of one group, it is possible to win only one of the overridden methods.
The vibranium method is zastosovuetsya by stretching the common term of the service (coris vikoristannya) of the main problem.
The term for the cost recovery of the main assets for the purpose of subsidizing the income is introduced in the Classification of the main assets, which is included before the depreciation groups (approved by the resolution of the RF Council on September 1, 2002, N 1). Appointed Classification can win and for the purpose of accounting appearance.
As well as in the Classification of the term of the coris vikoristan for that which is the main reason for not stating, you can insert it independently, wandering:
from the qualified term of the object;
z ochіkuvannogo iznos iznos, yaky to fall into the regime of work (number of changes), natural minds and influx of an aggressive medium, as well as a system of planned and early repairs;
from the normative-legal and other subdivisions of the term of the object's service, assigned to the technical documents of any one.
Linear method
The linear method of transferring evenly accumulating depreciation by stretching the common term of the corynic wagon of the main problem.
Butt
In breastfeeding 2007, the fate of the reception came close. The first variant of the verdict is 240,000 rubles. (without VAT). The term of corynic victoria is 5 years. With the variation of the linear method, 1/5 of the verst vartost can be depreciated.
Nasampered significantly r_chnu depreciation rate.
For the first variant of the versat, it is accepted as 100%. The regular depreciation rate for the warehouse is 20% (100%: 5 years). Later, the amount of depreciation becomes 48,000 rubles. (240,000 rubles X 20%).
The sum of the sixty-six depreciation charges is 4,000 rubles. (48,000 rubles: 12 months). For a period of 5 years, the accountant of the enterprise is guilty of carrying out:
Debit 20 Credit 02
Changed excess method
When accumulating depreciation using the method of the river, the depreciation rate is calculated as i, as i for the linear method. Prote narahuvannya amortizatsii viroblyaetsya s kobkovo ї, that yakshcho s surplus vartosti main cob cob dermal stellar rock.
Butt
Let's turn to the front butt.
The normal depreciation rate for the warehouse is 20% (100%: 5 years).
At the first river of increasing depreciation, the river depreciation amount becomes 48,000 rubles. (240,000 rubles X 20%). Zalishkova vartistat for the end of the first rock - 192,000 rubles. (240,000 - 48,000). The sum of sixty-six depreciation charges is 4,000 rubles. (48,000 rubles: 12 months).
For the first time, the accountant of the enterprise is guilty of carrying out the work:
Debit 20 Credit 02
4000 rub. - accumulated depreciation for the winter month.
In the balance sheet of "Active" for 2007 rіk for a row 120 will be assigned a redundant amount of versat in the sum of 192,000 rubles.
At another river, the amount of depreciation in stock is 38,400 rubles. (192,000 rubles X 20%). Zalishkova vartistat versat for the end of another year stock 153600 rub. (192,000 - 38,400). The sum of sixty-six depreciation charges – 3200 rubles. (38400 rubles: 12 months).
Debit 20 Credit 02
3200 rub. - accumulated depreciation for the winter month.
The method of writing off the vartosti for the sum of the numbers of the roki in the line of the coryne voicing
With the alternative method of accumulating depreciation, it is carried out on the basis of the primary vartosti versat according to the formula:
The sum of rіchnyh depreciation vodrakhuvan \u003d (The number of rokіv, scho was left before the end of the term of the service of the object of the main zabіv): (The sum of the numbers of all rokіv of the term of the core vikoristannya of the object of the main zabіv) x (Pochatkov varіst of the object of the main zabіv).
Butt
Let's turn back to the front butt.
The term of the coryne wykoristan versta is 5 years. Otzhe, the sum of the numbers of roki in the term of the korisny typography of the versat becomes:
1+2+3+4+5=15 years.
For the first time, the amount of depreciation is increased, and the amount of depreciation becomes:
5 years: 15 years x 240,000 rubles = 80,000 rubles.
The sum of sixty-six depreciation expenses – 6666.7 rubles. (80,000 rubles: 12 months).
Schomіsyatsya for the first time, the accountant of the company’s work time:
Debit 20 Credit 02
RUB 6666.7 - accumulated depreciation for the winter month.
In the balance sheet of enterprises for 2007, for a row of 120, a surplus of 160,000 rubles will be assigned. (240,000 - 80,000).
For another river of depreciation, the amount of depreciation in stock:
4 years: 15 years x 240,000 rubles. = 64,000 rubles.
The sum of sixty-six depreciation expenses - 5333.3 rubles. (64,000 rubles: 12 months).
Schomіsyatsya protyag other rock accountant pripriєmstva robitime carried out:
Debit 20 Credit 02
5333.3 rub. - accumulated depreciation for the winter month.
In the third, quarters and fifths, the depreciation rates are similar.
The method of writing off the cost in proportion to the obligatory release of products (robit, services)
In this method, depreciation is built up from the quantity of released products (obligation of vikonaih robit, nadanih serfs) with additional tiєї chi іnshoyї main zabu.
Butt
At the spring of stellar rock, the arrival of the first party brought 120,000 rubles. (without VAT). For technical documentation, before the verdict, it is possible to release 1000 units of finished products.
Verstat was put into operation near the leaf fall. At the chest of stars, 90 units of products were issued for its help.
At the verst, the depreciation can be accumulated in the sum:
90 pcs. : 1000 pcs. x 120,000 rubles. = 10800 rubles.
In infants, the accountant of the enterprise has completed the following:
Debit 20 Credit 02
10800 rub. - earned the depreciation of the verst.
At the balance sheet of the enterprise for the starry river for a row of 120, a surplus of versat in the sum of 109,200 rubles will be assigned. (120,000 - 10,800).
In the coming year, the actual release of products was 50 units. Stock depreciation amount:
50 pcs. : 1000 pcs. x 120,000 rubles. = 6000 rubles.
In fierce, the actual release of products is 30 units. The amount of depreciation for the cruelty will be insured as follows:
30 pcs. : 1000 pcs. x 120,000 rubles. = 3600 rubles.
Nadal depreciation by the mileage is compensated in a similar manner.
Reimbursement of depreciation for the main assets that were in operation
Pochatkov's varity of the main assets that were in operation (for example, a well-equipped computer or a car) are listed in the order of magnitude. Before it, include all charges related to the purchase (negotiated the price of the main cost, and charge for the delivery that is installed later).
The amount of depreciation for the main debt of a large sack in the guise of a buying company is not shown. However, this term for the brown wand will be smaller.
Wine is redeemed like this:
The term of the cordless win of the new main account = Lines of the actual operation of the main account by a large sack.
The term of the cost recovery of a new object must be determined according to the Classification of the main assets, which are included before the depreciation groups (approved by the Resolution of the RF Council on September 1, 2002, N 1).
The term of the actual operation of the main cost of the voucher can be assigned to the documents for the sale of the main cost.
Butt
In the spring of 2007, the fate of the reception came to a head. Negotiated verst status - 120,000 rubles. (without VAT). Amortization behind him narahovuvatimeetsya linear method. Verstat was put into operation at the leaf fall of 2007.
For the classification of the main factors, the normative term for the operation of such a milestone is 10 years. For the tribute of the kolishny vlasnik, the verstat has already passed 6 years. Later, the term of the corynic wykorystannya of the verst becomes 4 years (10 - 6), or 48 months (4 years x 12 months).
The average depreciation rate for the warehouse stock:
(1 min.: 48 min.) x 100% = 2.083%.
Sum
120000 rub. x 2.083% = 2499.6 rubles.
Depreciation by the verst is due to the chest.
In the balance sheet of business for 2007, in row 120, it is indicated that the balance sheet has a balance of 117,500.4 rubles. (120,000 - 2499.6).
As the main reason for using your own term, you can define the term of the first brown wok independently. In this situation, it is necessary to protect the period, by stretching which main benefit can be pro-rated.
Rakhuvannya depreciation for the reconservation of the main assets
For the main expenses, if they are mothballed for a period of more than three months, depreciation is not to be insuffered. After rozconservation of the object, depreciation should be done in the forward order. However, the term of vikoristannya of such a basic problem needs to be increased for the period of conservation.
Butt
Verstat is on the balance sheet of the enterprise. Vіn purchases and commissioning in sіchnі 2007 year. The term of the coryne wykoristan verst is 7 years. Amortization at a new one gets better in a linear way. According to the verstat, it is necessary to accumulate depreciation until February 2013 (84 months).
Norm of schomisyachnoy depreciation stock:
(1 month: 84 months) x 100% = 1.19%.
At the spring of 2007, the fate of the conservation will be completed.
The conservation period is 6 months.
After the re-conservation, the depreciation on the workbench will continue to meet the same norm (1.19%), and even before the end of 2013.
Rakhuvannya depreciation for the reconstruction or modernization of the main facilities
If the object of the main facilities has been reconstructed and modernized, then the term of the first brown wand can be increased. However, wine is not guilty of revisiting the terms established for the depreciation group, the main charge is included in the yak.
Butt
The famous rozі pridpriєmstvo pridbalo osnovny zasіb. The term of yoga coris victoria is 3 years. The main zasib of offensive rock was modernized.
The undertaking can increase the term of the computer using up to 5 years. A larger term cannot be inserted.
The depreciation rate for such a basic debt (with the exception of the linear method) is calculated as follows:
100%.
If the results of the work of the main capital increased, then the depreciation of the new one should be improved from the new one. Moreover, zalishkova is taken to respect, but chi is not the first varity.
Butt
In 2007, the rotation of the enterprise came to a head. The first variant of the verdict is 240,000 rubles. (without VAT). For the classification of the term of the choice of the versat - from 5 to 7 years. The term for corynic voicing was introduced by "Active" in 5 years. Depreciation is built up in a linear way.
2008 roku verstat buv modernization. Yogo varity increased up to 300,000 rubles, The term for brown wok - up to 7 years. At the time of the modernization, the work was carried out on the 1st day, and depreciation in the amount of 48,000 rubles was accumulated on the new one.
New river depreciation rate for the warehouse stock:
100%: (7 years - 1 day) = 16.667%
Rіchna sum depreciation vіdrakhuvan warehouse:
(300,000 rubles - 48,000 rubles) x 16.667% \u003d 42,000 rubles.
The total amount of depreciation in the warehouse:
42 000 rub. : 12 min. = 3500 rubles.
Amortization - in order to change the COB vartosti OS under the hour of the term of service. Tse characteristic of the wear and tear of the lane, which is more to be found by the organization, in pennies. One of the main stages in the appearance of the main assets is depreciation. Methods for raising the MSFZ are divided into 4 types, skins from which will be reported.
Rules of recruitment
Reimbursement of a part of the depreciation vartost is due to the offensive after the adoption of the main income until the appearance of the month. It is due after the accumulation of the new OS varsity from the first day of the new month.
The main term for depreciation write-offs is to fall into:
- operational period;
- hourly liquidation of health facilities;
- total accumulation of costs until the end of the term of recovery.
Sound depreciation and pay try the term vikoristanny lane. With regard to the recovery of the OS, it can be decommissioned, sold for spare parts / materials, or lost from the viceroy.
Depreciation windage is applied at times:
- sale, liquidation of the object;
- conservation term over the quarter;
- reconstruction and modernization by the term ponad river;
- spend the lane at the link with the state of emergency, elemental dashes;
- nadanny OS іnshої organіzаtsії y timchasov volodinnya chi koristuvannya.
Regardless of the financial result of the company's economic activity, depreciation is getting worse.
OS without depreciation
Let's guess that the main goals are the main organization, as victorious over the river for the development of state-administrative, virobnicho and implementation activities. In the list of operating systems, it is clear that depreciation has not been transferred to the account. Before them one can see:
- natural resources;
- tsіnі paperi;
- objects of terms;
- mine, pridbane for rahunok koshtіv tsіlovogo finansuvannya;
- protect the road, forest state;
- thinness, which is to be avenged by the method of taking away the strongest gift products;
- bought budinki;
- museum exhibits and create art;
- OS, free of charge.
The fixed assets of non-commercial organizations charge depreciation, regardless of their appearance.
The meaning of the term of the core service
Looking at the term possible operation of the object, depreciation is indicated. Ways of accumulating depreciation of the main profits do not lie during the period of service: for the skin method of deduction of the thriftiness of operation, it will be the first part of the calculation of the sum of the depreciation to the six-month write-off.
The term core service of the OS is used to mean the interim hour of the object's service, which is to bring income to business. Designate the operational term of the mine is necessary for the hour of praise of the OZ on the face. An accountant to make a visnovok about an hour of service on a base:
- ochіkuvannoy termіnu ekspluatatsії, vhodyachi іz declared by the manufacturer of technical characteristics;
- transferring the fee for an hour of wailing;
- OS subdivision.
The operational term is responsible for the definitions at the time of the introduction of the object into the business.
Depreciation: ways to increase depreciation of the main business income
Vіdpovіdno to MFZ, there are two main ways to build depreciation: linearly and non-linearly. The linear method of accumulating depreciation of the main income transfers in steps and equally accumulated sums of money for a long period of victory. Looking like this: for a month, the organization refinances the same amount on credit 02.
The non-linear method of accumulating depreciation is divided into 3 methods:
- excess change;
- cumulative;
- virobnichesky.
The sum to increase depreciation will be calculated using non-linear methods in the new skin month.
The linear method of accumulating depreciation of the main profits is universal for any kind of organization and stagnation both in the field and in trading companies. Call the linear method to give priority to the victories of quiet OS, to bring the benefit step by step and evenly.
Characteristics of the uneven write-off of sums of money
The most specialized non-linear methods of accumulating depreciation. According to the objects of the main tasks, the most suitable one is chosen:
- Changes in surplus are relevant in quiet situations, if it is known that the maximum interest in the OS will be brought to the first stage, or the possession is given for the purpose of launching new products. Situations transfer from the maximum profit to the beginning of exploitation, if it is rational to pay the largest part of the depreciation.
- The cumulative method is even more predictable than the overage change method. Vіn bezposeredno to lie in the sum of the numerical value of the fate of the victorious lane and allow you to pay the main part of the depreciation of the vikoristanny object. Offending methods and most often zastosovuyut z virobnitstva and quiet OS, the term of service of such, sound, move one decade.
- Virobnichiy method of transferring write-offs of depreciation vartost in proportion to the output of products, work, services. The amount of money to be deposited depends on the intensity of OS stagnation in the process of virobnitsia. This is the folding, but the optimal way to build depreciation for achieving equal income and capital gains.
The choice of singing methods for calculating depreciation is regulated by the organization.
Depreciation in equal parts
The method of equal write-off of the total amount of money is calculated in the simplest way. Characterize the linear method of accruing depreciation of the main assets.
A \u003d (C os × H a) ÷ 100%, de:
- A is the amount of depreciation.
- C os - balance variability of OS.
- H a - depreciation rate in rock.
Otrimana suma shows the depreciation of fixed assets in pennies for one operational rіk. For the sake of prosperity, it is not important to divide the number of months, deducting the amount of remuneration for leather from them.
Let's look at the butt: the enterprise took into operation in the fierce turning versat varіstyu 200 yew. rub., The term of service of which is estimated at 15 years. Accountant zrobiv rozrahunki:
- Assigned to = 1 ÷ 20 × 100% = 5%.
- The amount of depreciation in rubles was insured: Арік = (200,000 × 5%) ÷ 100% = 10,000.
- The amount of the monthly depreciation in rubles was insured: А mіs = 10,000 ÷ 12 = 833.
Organization to raise money for 1 year of repatriation at a glance of 833 krb. at credit account 02 (depreciation of the main assets in a linear way). The butt in an accessible rank shows the order of the wok to the method and the simplicity of the wok.
Way to change the overage
Zastosovuchi tsey sposіb, organіzаtsіya vyplachuvatime shomіsyachny platіzh, kakiy zmenshuvatiyetsya shoroku. The method of repayment for the payment of more than a part of the soum per cob of the operating term of the OS.
Depreciation is calculated for the additional formula:
A \u003d (Comp × N a × Kus) ÷ 100%, de:
- From the rest - a difference between the first variant and the accumulated sum of the cost, so that the price of the OS is too high.
- H a - depreciation rate.
- Kus is an early coefficient that the organization will be established (but no more than 3).
Razrahunok depreciation by the method of changing the balance
Let's take a look at the methods of increasing the depreciation of the main assets. Apply the changed surplus rozrahuemo, vikoristuyuchi such data:
The enterprise took into operation the EOM with a capacity of 200 thousand. rub., The term of service of which is estimated at 8 years. The organization will speed up the payment of the wedding. It is necessary to charge the amount of capital depreciation for the first 4 years. Vikonuemo rozrahunki:
- Assigned value Na = (1 ÷ 8) × 100% = 12.5%.
- For the first time, the organization will pay: A \u003d (200000 × 12.5% × 2) ÷ 100% \u003d 50,000.
- Zalishkova varity for another river is set: 200,000 - 50,000 = 150,000. Depreciation for another river: A \u003d (150,000 × 12.5% × 2) ÷ 100% \u003d 37,500.
- Zalishkova varity in the third warehouse: 150,000 - 37,500 = 112,500. Depreciation for the third warehouse: A = (112,500 × 12.5% × 2) ÷ 100% = 28,125.
- Zalishkova varity for the fourth warehouse: 112,500 - 28,125 = 84,375. Depreciation for the fourth warehouse: A = (84,375 × 12.5% × 2) ÷ 100% = 21,094.
Undertaking to continue the repayment until the last, eighth date, for which you can pay a large sum of depreciation until the write-off of the depreciation rate, or divide the excess rate in equal parts for the remaining repayment period.
Calculation of depreciation using the cumulative method
The amount of shorіchnoї depreciation, as if for the method of changing the surplus, will be different. The cumulative method is used for equipment that is quickly old and worn out, and in quiet situations, if it is planned to take the greatest benefit from itself at the first stage of operation. Ale, on the basis of the method of changing the excess, it is not possible to establish a sing coefficient of acceleration.
The calculation among themselves has similar non-linear methods of accumulating the depreciation of the main assets. The formulas are overridden by overstating the specific meanings, and the data itself is avenged. Rіchny depreciation in a cumulative way to pay for the formula:
A \u003d (Z first × N l) ÷ N s. de
- The first three are the balance variability of the OS.
- N l - the number of years before the end of the operational period.
- N s.l - the sum of the values of the numbers of the fates of the entire term.
The calculation is based on the term of exploitation: the period that has been deposited on the river, that it is being secured, and the total sum of the numbers of the years. Varto renounce respect, so that the banner of the formula does not change. For example, as it is necessary to charge depreciation for 6 years, the sum of the numbers becomes 21 (according to the skin, they folded the skin figure from 1 to 6).
Rozrahunok by the cumulative method on the butt
Let's calculate the cost of depreciation, vicorist data: the company has taken into operation the ownership of 140 ths. rub. Warehouse operation term 5 years. Razrahuvat rіchnu depreciation by stretching the first three years. Vikonuemo diї:
- For the first time, the company has to pay: A = (140,000 × 5) ÷ 15 = 46,667 rubles.
- Depreciation for another warehouse: A \u003d (140,000 × 4) ÷ 15 \u003d 37,333 rubles.
- Depreciation for the third time becomes: A \u003d (140,000 × 3) ÷ 15 \u003d 28,000 rubles.
Rozrahunok rokiv be carried out according to the same principle. To calculate sums of monthly repayments, the cost of depreciation is divided by the number of months.
Virobnichesky method of writing off depreciation
Zastosuvannya method of calculation is more possible for the lane, which without intermediary wins at the process of virobnitsia, or at the vikonan robit (services). Removal of that surplus of OS vartosti without intermediary lie down in the production process, which allows minimizing the coverage of accounting confusion.
To calculate the amount of depreciation, use the following formula:
A \u003d (Pro pr.f. × Z first) ÷ Pro, de:
- About pr.f. - The actual description of the products that are released.
- From the first - the price of OS at the balance.
- Pro - ymovіrniy obsjag produktsії for the entire installation of the operational term.
Let's take a look at the example of such tributes: a trade organization for the distribution of products was given a car with a size of 200 yew. krb. Approximate run becomes 400 thousand. km. Given the value of the actual run per day - 4 thousand. km., lute - 9 yew. km, birch - 2 yew. km. Repay the depreciation for the indicated three months.
We calculate:
- We know the first variance of the OS for a perekhunka per one kilometer traveled: A = 200000 ÷ 400000 = 0.5 rubles / km.
- Depreciation for the day becomes: A \u003d 4000 × 0.5 \u003d 2000 rubles.
- Depreciation for lute becomes: A \u003d 9000 × 0.5 \u003d 4500 rubles.
- Depreciation for birch stock: A = 2000 × 0.5 = 1000 rubles.
A similar rank is used to calculate depreciation for the last month. Considering those that the term of exploitation is used in the communication of products, it is necessary to constantly review that meaning.
Depreciation and appearance
Independently, as a method of accumulating depreciation of the main assets, it is necessary to invest in business, accountants have to win account 02. Credit is credited to a bank account, how to refinance sumi. At whom are debited rahunki to the appearance of virobnichih vitrates and sch. 44.
After the completion of depreciation depreciation, or as a result of liquidation, the sale of fixed assets will be considered for the account "Basic Incomes" carried out by Dt "Depreciation of fixed assets" Ct "OS". Subrahunok rah. 02, which collects information about the recovery of this lane, closes.
Vіdrіznyаєtsya vіd methodіv buh. the form of the taxable form of depreciation of the main assets. Ways to increase depreciation are divided into two - linear and non-linear, and do not have a deep economic sensation. The linear method is identical to the one-dimensional method in the buhobliku and narakhovuetsya on the skin OS okremo.
A non-linear way of transferring depreciation accrual for a group of subgroups of similar operating systems. Calculate the amount using the formula:
A \u003d (B sum × N a) ÷ 100%, de
- B soum - the total balance of the health care group for the first time of the month.
- H a - depreciation rate (established by the Tax Code of the Russian Federation for the skin OS group).
Essentially designated by the Tax Code of the Russian Federation.
The most important characteristic of the organization's lane is depreciation. Ways of increasing the depreciation of the main assets allow the business to choose the most acceptable indicators of OS (where to enter and depreciation) - the basis of financial stability and the result of the activity of the business.
All car enthusiasts know: since the new car is seen from the cabin, it’s worth it at the vartosta.
The reason is simple - the spare parts of the car are worn out during the process of exploitation. Those are the same with the main goals (OS) of the company.
The depreciation of fixed assets in the accounting form is fixed with a way to increase depreciation, and the varity of the main cost is written off. The recharging of depreciation starts from the coming month after the month in which it was put into operation and is continued by the longest term of the brown wand. The term of the corynic whiskey is determined (SPI) when the main requirement for the appearance is accepted.
For the exact designation of SPI, it can be assessed by a clear classifier, confirmed by the praise of the Order of the Republic of Belarus, dated September 1, 2002. No. 1. For example, for computers and other counting machines, the decision is to transfer the term of the cordless vikoristannya in 2 to 3 years.
Amortization recovery is “interrupted” as follows:
- Kerivnik accepts a decision on the conservation of the OS object for a term longer than 3 months;
- The OS is being rebuilt in the reconstruction and modernization of the OS by the term over 12 months.
Far behind all the objects of the main assets, depreciation is being built up. For example, land plots and other objects of natural resources do not waste their energy over time, and therefore do not depreciate. A detailed list of objects, for which depreciation is not compensated, for the purposes of paragraph 2 of Art. 256 of the Tax Code of the Russian Federation.
Ways of depreciation of the main assets in the accounting form
In the accounting form of accruing depreciation, dekilkom can be used in the following ways:
- Linear;
- by way of a changed excess;
- by the method of writing off the vartosti for the sum of the numbers of the rokiv line of the brown wand;
- by the way of write-off of the vartosti proportionally obyagu released products, viroblenih robit;
Vibranium method of organization must be fixed in its official policy. The most widely used way of increasing depreciation is the linear method, which can be seen.
The formula for the cost of depreciation in a linear way
Shomіsyachna depreciation \u003d Depreciation rate * Pochatkova vartist
Depreciation rate \u003d (1 / number of months in the term coryne vikoristannya) * 100%
For example, the company took to form the main cost of the first variant of 120,000 rubles. from the line of the brown victoria 3 years (36 months).
The amount of accumulated depreciation is becoming:
Monthly depreciation rate = 1/36 * 100% = 2.78%
120,000 rubles * 2.78% = 3336 rubles per month (depreciation amount)
The accounting form will be divided into:
D20 - K02 - 2500 rubles.
D26 - K02 - surcharge depreciation for the main debts, which are paid for the state's needs.
D44 - K02 - depreciation on fixed assets, which are victorious in the trading activity.
Varto signify that the accounting balance sheet of the company has the variance of the main profits minus depreciation. Otriman's art is called surplus.
Depreciation for a taxable form
Depreciation at OSNO
In a taxable form, depreciation can be repaired in a linear and non-linear way.
So that the accounting form is not affected by the taxable one, the companies are supplemented by the linear method of increasing depreciation and depreciation from the accounting and taxable form. The mechanism of rozrahunku zbіgaєtsya.
At the butt of the victorist, a linear method: the cost of the windscreens will be covered by the depreciation of the OS from the view of 3336 rubles in the long term of the brown victoria.
Depreciation under USN
The succumbing appearance of vitrates, when the succumbing system is simplified, stagnates less to sprouts with the object “revenue minus vitrati”. Those who are in the “income” system with the method of calculating the tax, pay less income in the form of work, prote vitra to pay at the borders of the accounting form.
Sproschentsi who work within the framework of the “revenue minus debit” system, may have the right to write off from the debit owner the part of the main loan paid for by the calendar date, in which the OS was put into operation. Fallow in the first place, in some quarters of the OS, it was taken to shape, the variety of the main cat was divided equally for the number of quarters, in some victorious ones.
The roci have quarters, and it means that the quarterly varity of the OS will be written off at the rozmіrі or at the rozmіrі 1/4, or 1/3, or 1/2, or the entire vartist will be written off once at the counter, which means that the OZ was taken to the shape of the fourth quarter.
Z 2016 Roku Zbilishno Vartіte Main, Sho Amortisa, 40 Tysyach up to 100 Tisyach, and Tsino, cos basin, introduced in the sequence of Pislya 1 sіchnya, 2016 Menesta Menheychchel, can be disposed with the simplification of the system of submission.
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burning position
In the accounting form, the main expenses are depreciated, insured for the account 01 or 03. Assets, in the warehouse of material and industrial reserves, do not apply depreciation (clauses 4, 5, 17 of PBU 6/01 "Obl_k main assets"). Also, they do not apply depreciation of objects, about which they added additionally to the okremіy statti.
Through depreciation, the entire primary cost of the lane, brought to depreciation, is written off (clause 8 and 17 of PBO 6/01 “Oblik of the main assets”).
For a long period, depreciation is built up
Depreciation for the main assets of the buhoblіk is canceled from the 1st day of the month following that month, for which the object was taken to shape (clause 21 PBO 6/01 “Oblik of the main assets”). Respect: checks for the operation of the lane are not required.
Depreciation is being paid off, the docks of the object will not be repaid in full, or until the object is written off from the state (clause 21 PBO 6/01 “The appearance of the main assets”). Vidpovidno accrual of depreciation ends on the 1st day of the month following the month of the total repayment of the object's vart cost or write-off of the property (clause 22 PBU 6/01 "Oblіk osnovnye zasobіv").
By stretching the term of the cordless vikoristannya, the object of accrual of depreciation does not stop. Blame it on the transfer of the main project for conservation to more than three months, as well as the period of renewal of the project over 12 months (p. 23 PBO 6/01 "Obl_k osnovnyh zasobiv").
How the depreciation of the main assets is seen on the bunks
The form of accumulated depreciation is carried out in a fallow manner, for which purposes the main profit is won, which is depreciated. Carried out can be like this (Instruction to the Accounting Plan):
Debit 20 (23, 25, 44 ...) Credit 02
Earn depreciation for the main income, which is victorious at the hour of the production of goods (vice-country work, salary of services) or at the trading activity;
Debit 08 Credit 02
Earn depreciation for the main loan, which is recovered during the construction (modernization, reconstruction) of a non-negotiable asset;
Debit 91 sub-rachunok "Inshi Vitrati" Credit 02
Earned depreciation for the main loan, which wins in other types of activity.
Zruchnu table with postings to marvel at here.
How to use methods of accumulating depreciation
For a bookkeeper, the depreciation of the main benefits can be done with one of the following methods (clause 18 PBO 6/01 “The appearance of the main benefits”):
- linear method;
- method of changing excess;
- the method of writing off the vartost for the sum of the numbers of the rokiv line of the brown vikoristannya;
- the method of write-off of the cost in proportion to the total amount of production (robit).
The skin method is reported below.
The choice of the way of accumulating depreciation is to be closed in the form for the purposes of the bukhoblіku. In case of this, you can use different methods to different groups of the same main diseases. However, it is not possible to change the method of accruing depreciation for a specific object after it has been put into operation. Tobto for a long period of the coordinating cycle of the object, one method should be established (p. 18 PBO 6/01 "Obl_k osnovnye zasobіv").
Linear way of bukhobliku
When depreciating in a linear way, pay off the river rate according to the following formula:
Potim - I will calculate the amount of depreciation according to the formula:
The amount of depreciation, as it is necessary to build up the income, increase 1/12 of the river sum (clause 19 PBO 6/01 “The appearance of the main assets”).
Butt depreciation in a linear way
The organization gave the main zasib - a laptop for a price of 45,000 rubles. (without VAT). Vіdpovіdno to the Classification, approved by the Decree of the Order of the Russian Federation on 01.01.2002 No. 1, the laptop belongs to another group (the term of the brown vikoristan in two to three years inclusive). The accountant fixed the term of a cordless notebook for 3 years (36 months). The method of depreciation, the oblіkovoyu politiki of the company shkodo main zasobіv in buhoblіku, - linear.
At once, the depreciation rate is more expensive:
1:3 rocks × 100% = 33.3334%.
Rіchna sum depreciation vіdrakhuvan:
45000 rub. × 33.3334% = 15,000 rubles.
Monthly depreciation amount:
Way to change the overage
With the method of changing the surplus of the capital, the exact depreciation rate is calculated according to the formula:
After that, you need to pay attention to the amount of depreciation according to the formula:
The amount of depreciation is more than 1/12 of the river sum (clause 19 of PBO 6/01 “The appearance of the main assets”).
To give respect: the extra variability of the object is taken on the cob of skin rock, to which the amount of depreciation should be gradually changed. Vidpovidno and the amount of monthly depreciation will be reduced.
The company establishes the coefficient of depreciation rate independently, strengthening the specific value in the oblіkovoї polіtsi. The maximum value of the coefficient is 3.0 (clause 19 PBO 6/01 "The appearance of the main benefits"). With a coefficient of 3.0, you can pay less for the depreciation of the main assets put into operation after December 31, 2005. According to the decision of the main costs, it is necessary to zastosovuvat raising the coefficients, the order is set for the її commissioning (mandate of 12.12.2005 147n, sheet of the Ministry of Finance of Russia of 06.22.2007 No. 03-05-06-01 / 71).
Butt of rozrahunka depreciation by the method of changing the excess
The organization brought a laptop. Pochatkova varity of the main zasobu, molded into a buhoblіku, - 45,000 rubles. The object was put into operation in early 2014. The term of the corynic whiskey is 3 years.
Zgіdno z oblіkovoyu politіku, depreciation on laptops in buhoblіku way surplus, which changes, іz zastosuvannyam increasing the coefficient of 1.5.
Depreciation on which laptop is good for 2015. Zalishkova varity on the cob 2015 is more expensive than the cob, the depreciation shards in 2014 did not accumulate.
The average depreciation rate is higher:
1: 3x100% = 33.3334%.
Razrahunok depreciation vodrakhuvan for the period of the cordless recovery of the laptop readings in the table:
Period of operation |
Zalishkova vartist on the cob of fate, krb. |
Depreciation rate, % |
The amount of depreciation allowances with the adjustment of the coefficient that is driving, rub. (column 2×column 3×1.5) |
The total amount of depreciation windfall, rub.
|
Zalishkova art for the end of the year, rub.
|
|---|---|---|---|---|---|
For the write-off of the surplus value of the main capital, the accountant chooses from two options:
Option 1. Write off the surplus property of the object on the account 02 in the rest of the month the line of the brown wand.
Option 2. Prodovzhuvati depreciate the object in the way of changing the excess right up to the moment when there are no write-offs through vibutt (sale, moral or physical depreciation).
After correcting the facts, the accountant has taken the surplus out of option 2.
How to write off the vartost for the sum of the numbers of the rokiv line of the brown vikoristan
When writing off the cost for the sum of the numbers of the rokiv, the line of the coryne vikoristannya is immediately calculated the amount of depreciation according to the formula:
The amount of depreciation, which is required to recover the money, cost 1/12 of the insured river sum (clause 19 PBO 6/01 “The appearance of the main assets”).
Butt of a depreciation rozrahunka for a sum of numbers
The organization brought a laptop. Pochatkova varity of the main zasobu, molded into a buhoblіku, - 45,000 rubles. The introductions of the term of the coris vikoristannya object - 3 years.
Zgіdno z oblіkovoyu politikoyu, at buhobliku depreciation for laptops narakhovuєtsya method write-off vartosti for the sum of numbers rokіv line cord vikoristannya.
The sum of the numbers of roki in the term of the cory quotation paper of the laptop is dorіvnyuє:
1 + 2 + 3 = 6 .
At the first stage of operation of the object, the amount of depreciation in the warehouse:
3: 6×45 000 rub. = 22 500 rubles.
The sum of the sixty-sixth sum of money is expensive:
22500 rub. : 12 min. = 1875 rubles.
For another operation of the object, the amount of depreciation in the warehouse:
2: 6×45 000 rub. = 15,000 rubles.
Amount of six thousand dollars
15000 rub. : 12 min. = 1250 rubles.
І on the third stage of operation of the object, the amount of depreciation is more expensive:
1: 6×45 000 rub. = 7500 rubles.
Amount of six thousand dollars
7500 rub. : 12 min. = 625 rubles.
Method of write-off of the cost in proportion to the total amount of products (robit)
When writing off the cost of the main cost in proportion to the cost of production (robit), the amount of the monthly depreciation is assigned according to the formula (clause 19 of PBU 6/01 “Shape of the main costs”):
Butt of depreciation proportionally to obyagu production (robit)
The organization gave a laptop, for the help of which they can prepare a batch of approximately 500 units. Pochatkova varity of the main zasobu, molded into a buhoblіku, - 45,000 rubles.
Zgіdno z oblіkovoyu politіkoyu, at buhobliku depreciation for laptops narakhovuetsya proportionately to obligatory viroblennoї produktsії.
In spring 2015, 35 units were broken for the help of a laptop.
The amount of depreciation, earned on a laptop, folded at the specified month:
35 pcs. × 45000 rub. : 500 pcs. = 3150 rubles.