Accounting. Depreciation. Methods of calculating depreciation of fixed assets

Amortization is an orderly reduction of the initial value of the OS in the period of its service life. This is a characteristic of the depreciation of property wholly owned by the organization, in monetary terms. One of the basic stages of accounting for fixed assets is depreciation. Methods for calculating depreciation of fixed assets under IFRS are divided into 4 types, each of which will be considered in detail.

Charging rules

The deduction of a part of depreciation cost begins in the next after acceptance of fixed assets to the account of the month. The termination of depreciation charges occurs after the accumulation of the full value of the OS from the first day of the new month.

The total period of depreciation write-offs depends on:

• Operational period;
• Premature elimination of the OS;
• Full accumulation of funds before the end of the term of deductions.

Usually, amortization payments last the entire period of use of the property. With the termination of deductions, the OS can be written off, sold for spare parts / materials or remain in use.

Depreciation deductions cease in the following cases:

• Sale, liquidation of the object;
• Conservation for a period of more than one quarter;
• Reconstruction or modernization for a period of more than a year;
• Loss of property due to emergency situations, natural disasters;
• Provision of OS of another organization for temporary possession or use.

Regardless of the financial result of the company's economic activity, depreciation is charged monthly.

OS without depreciation

Recall that the fixed assets - this is the property of the organization, which is used for more than a year to carry out economic, administrative, production and sales activities. In the list of OS there are also those for which depreciation is not provided. These include:

• Resources of nature use;
• securities;
• Unfinished construction, objects of futures deals;
• Property acquired from the funds of targeted financing;
• Means of road, forestry;
• Livestock, contained in order to obtain agricultural products;
• Purchased buildings;
• Museum exhibits and works of art;
• OS received free of charge.

OS non-profit organizations are not subject to depreciation, regardless of their type.

Determination of useful life

Taking into account the period of possible operation of the facility, depreciation is determined. The methods for calculating the depreciation of fixed assets do not depend on the service life: for each method, determining the duration of operation will be the first step in calculating the amount of depreciation to the monthly write-off.

The term useful service OS is considered to be the period of service of the object, which brings the company's income. Determine the operational life of the property is necessary during the adoption of the accounting system. The accountant draws a conclusion about the useful life on the basis of:

• The expected service life, based on the manufacturer's specifications;
• Expected wear during the period of use;
• Restrictions on the use of OS.

The operating period should be determined by the time the facility is commissioned.

Amortization: methods of calculating depreciation of fixed assets of an enterprise

According to IFRS, there are two main ways to calculate depreciation: linearly and non-linearly. The linear way of calculating depreciation of fixed assets assumes a gradual and uniform accumulation of the amount of depreciation during the entire period of use. It looks like this: every month the organization transfers the same amount to the credit of the account 02.

Non-linear method of depreciation of fixed assets is divided into 3 methods:

• Decreasing balance;
• cumulative;
• industrial.

The amount to accrual of depreciation according to non-linear methods will differ in each new month.

The linear way of calculating depreciation of fixed assets is universal for any type of property of the organization and is used both in production and in trading companies. Usually, the linear method is preferred in cases of use of those operating systems that benefit gradually and evenly.

Characteristics of uneven write-off of the amount of depreciation

More specialized are non-linear ways of calculating depreciation. For the objects of fixed assets determine the most suitable:

1. The reduced balance is actual in cases when it is known that the maximum load on the OS will be for the first years of use, or the equipment is purchased for the purpose of producing new products. Situations assume the maximum benefit in the first time of operation, when it will be more rational to pay the most part of depreciation.
2. The cumulative method is very similar to the method of reducing the balance. It directly depends on the sum of the numerical value of years of use of the property and allows you to pay the bulk of the depreciation at the initial use of the facility. Both methods are most often used in production and for those operating systems, whose service life, as a rule, exceeds one decade.
3. The production method presupposes the write-off of the depreciation value in proportion to the output, work performed, services. The amount of deductions depends on the intensity of the application of the OS in the production process. This is a more complicated, but optimal way to accrue depreciation in order to achieve a balance of income and expenses of the enterprise.

The use of certain methods of calculating depreciation is regulated by the organization.

Amortization in equal shares

The method of uniform write-off of the total amount of depreciation is calculated most easily. Characterizes a linear method of calculating depreciation of fixed assets formula:

A = (C _os × H _a ) ÷ 100%, Where:

• A is the amount of depreciation.
• C is the book value of the OS.
• Н _а - depreciation rate in years.

The received amount shows the depreciation of the OS in monetary terms for one operating year. For convenience, the value obtained is divided by the number of months, determining the amount of deductions for each of them.

Let's consider an example: the enterprise has accepted in operation in February the lathe in cost of 200 thousand rbl., Which service life is estimated in 15 years. The accountant made the calculations:

1. It is determined that H _a = 1 ÷ 20 × 100% = 5%.
2. The amount of annual depreciation in rubles is calculated: A _year = (200,000 × 5%) ÷ 100% = 10,000.
3. The amount of monthly depreciation in rubles is calculated: A _month = 10 000 ÷ 12 = 833.

The organization will make from March 1 deductions in the amount of 833 rubles. In the credit of account 02 (accrual of depreciation of fixed assets in a linear way). An example in an accessible manner shows the order in which the method is used and its ease of use.

Method of reducing the balance

Applying this method, the organization will pay the same monthly payment, which will decrease every year. The method is designed to pay out most of the amount at the beginning of the operational period of the OS.

Depreciation by the reduced balance method is calculated using the formula:

A = (С _ост × Н _а × К _ус ) ÷ 100%, Where:

• C _ost - the difference between the original value and the accumulated amount of depreciation, i.e., the residual price of the OS.
• Н _а - amortization rate.
• K _us - the accelerating factor established by the organization (but no more than 3).

Calculation of depreciation using the method of reducing the balance

Consider ways to calculate depreciation of fixed assets. Examples of the reduced residue are calculated using the following data:

The enterprise commissioned a computer worth 200 thousand rubles, the service life of which is estimated at 8 years. Organization accelerates the payment of 2 times. It is required to find out the amount of annual depreciation for the first 4 years. We perform the calculations:

1. The value of H _a = (1 ÷ 8) × 100% = 12.5% was determined.
2. In the first year, the organization will pay: A = (200,000 × 12.5% × 2) ÷ 100% = 50,000.
3. Residual value for the second year will be: 200,000 - 50,000 = 150,000. Amortization for the second year: A = (150,000 × 12.5% × 2) ÷ 100% = 37,500.
4. The residual value for the third year is: 150,000 - 37,500 = 112,500. Depreciation for the third year: A = (112,500 × 12.5% × 2) ÷ 100% = 28,125.
5. The residual value for the fourth year is: 112,500 - 28,125 = 84,375. Depreciation for the fourth year: A = (84,375 × 12.5% × 2) ÷ 100% = 21,094.

The enterprise will continue to settle until the last, eighth year, in which it can pay monthly the amount of depreciation until the depreciation is fully written off or divide the residual value in equal installments for the last year of repayment.

Calculation of depreciation by cumulative method

The amount of annual depreciation, as with the method of reducing the balance, will be different. The cumulative method is used for rapidly aging and wear out technology and in those cases where it is planned to obtain the greatest benefit at the initial stage of operation. But, unlike the method of reducing the remainder, you can not set a certain acceleration factor.

In the calculation, the non-linear ways of calculating depreciation of fixed assets are very similar. The formulas differ only in the use of specific values, but in general contain all the same data. Annual depreciation by cumulative method is calculated by the formula:

A = (C _first × N _l ) ÷ N _s.l , where

• From _first - the book value of the OS.
• N _l - number of years before the end of the operational period.
• N _с.л - the sum of values of numbers of years of all term.

The basis of the calculations is the service life: the remaining period for the calculated year and the total sum of the years. It is worth noting that the denominator of the formula will not change. For example, if you need to calculate the depreciation for 6 years, the sum of the numbers will be 21 (alternately put each of the numbers from 1 to 6).

Calculation by cumulative method by example

We calculate the annual depreciation using the original data: the company commissioned equipment worth 140 thousand rubles. The service life is 5 years. Calculate the annual depreciation for the first 3 years. We perform the following actions:

1. In the first year the company will pay: A = (140 000 × 5) ÷ 15 = 46 667 rubles.
2. Amortization for the second year will be: A = (140 000 × 4) ÷ 15 = 37 333 rubles.
3. Amortization for the third year will be: A = (140,000 × 3) ÷ 15 = 28,000 rubles.

The calculation of the remaining years is carried out on the same principle. To calculate the amount of monthly contributions, the annual depreciation is divided by the number of months.

Production method of depreciation

The application of the calculation method is possible only for property directly used in the production process or in the performance of works (services). The deductions and the balance of the value of the OS are directly dependent on the production process, which minimizes the formation of an accounting loss.

To determine the amount of depreciation used the following formula:

A = (About _pr.f. × _First ) ÷ About, where:

• About _pr.f. - the actual volume of products.
• From _first - the OS price in the balance sheet.
• About - the estimated volume of production for the entire established operational period.

Let's consider an example with the following data: the trading organization for delivery of production the car in cost of 200 thousand rbl. The estimated mileage is 400 thousand km. Given the actual mileage for January - 4 thousand km., February - 9 thousand km, March - 2 thousand km. Calculate depreciation for the specified three months.

We perform the calculations:

1. We find the initial cost of the OS in recalculation for one passed kilometer: A = 200 000 ÷ 400 000 = 0.5 rubles / km.
2. Depreciation for January will be: A = 4000 × 0.5 = 2000 p.
3. Amortization for February will be: А = 9000 × 0.5 = 4500 р.
4. Amortization for March will be: A = 2000 × 0.5 = 1000 r.

Likewise, depreciation will be calculated for the remaining months. In view of the fact that the service life is expressed in the expected volume of products, it is necessary to revise and adjust the value in time.

Depreciation and accounting

Regardless of the ways in which depreciation of fixed assets is used in the enterprise, account 02 is used in the accounting department. It is credited every time the amounts are transferred. In this case, the accounts for the recording of production costs and invoices are debited. 44.

After the end of depreciation charges or as a result of liquidation, sale of the OS, the amount of disposal is reflected on the account "Fixed Assets" by posting Дт "Depreciation of OS" Кт "ОС". Subaccount сч. 02, collecting information on the deductions of this property, is being closed.

It differs from the methods of buh. Accounting tax accounting depreciation of fixed assets. Methods for calculating depreciation are limited to two - linear and non-linear, and do not have a deep economic sense. The linear method is identical to the method of the same name in accounting and is charged for each OS separately.

A non-linear method involves calculating depreciation for a group or subgroup of similar OS. Calculate the amount by the formula:

A = (B _sum × N _a ) ÷ 100%, where

• Bmu _Sum - the total balance of the OS group at the beginning of the month.
• Н _а - depreciation rate (established by the Tax Code of the Russian Federation for each OS group).

Existing depreciation groups are specified in the Tax Code of the Russian Federation.

The most important characteristic of the organization's property is depreciation. The methods of calculating depreciation of fixed assets allow an enterprise to choose the most acceptable method. Balance sheet indicators of the OS (including depreciation) - the basis of financial statements and the result of the company's activities.