What are the deadlines for decommissioning power tools?

Standard instructions on the procedure for decommissioning equipment at an enterprise

Equipment, buildings, structures, machines, equipment, vehicles and other property related to fixed assets can be written off from the balance sheets of enterprises, companies, organizations and institutions:

that have become unusable due to physical wear and tear, accidents, natural disasters, violation of normal operating conditions and for other reasons;
obsolete;
in connection with the construction, expansion, reconstruction and technical re-equipment of enterprises, workshops or other facilities.

At the same time, property related to fixed assets is subject to write-off only in cases where it is impossible to restore it or is not economically feasible, and also when it cannot be sold or transferred to other organizations, institutions, companies, and enterprises.

Tool depreciation: how to calculate

Any organization acquires materials for the company’s activities not for their own sake. And the purchased valuables will not lie dead weight in the warehouse for the director to admire. They are intended for use in production, sales or administrative purposes.

Therefore, purchased materials are subsequently consumed in production. However, in the warehouse the storekeeper or warehouse manager is responsible for them, and the materials are taken into account on account 10. When the materials leave the warehouse, the situation will change: the account and the person in charge will change.

How equipment is decommissioned at an enterprise and what documents should be followed

When decommissioning equipment at an enterprise, you should be guided, first of all, by the methodological instructions for accounting of fixed assets.

Below we publish an extract from the guidelines for accounting of fixed assets, registered with the Ministry of Justice of the Russian Federation on November 21, 2003, valid at the time of publication of the material on May 25, 2016. (You should check the official websites for changes and additions.)

VI. Disposal of fixed assets

75. The cost of an item of fixed assets that is disposed of or is not constantly used for the production of products, performance of work and provision of services, or for the management needs of the organization, is subject to write-off from accounting.

76. The disposal of an item of fixed assets is recognized in the accounting records of the organization on the date of the one-time termination of the conditions for their acceptance for accounting given in “clause 2” of these Guidelines. Disposal of an item of fixed assets may occur in the following cases:

sales;
write-offs in case of moral and physical wear and tear;
liquidation in case of accidents, natural disasters and other emergency situations;
transfers in the form of a contribution to the authorized (share) capital of other organizations, a mutual fund;
transfers under contracts of exchange, gift;
transfer to a subsidiary (dependent) company from the parent organization;
shortages and damage identified during the inventory of assets and liabilities;
partial liquidation during reconstruction work; in other cases.

77. To determine the feasibility (suitability) of the further use of equipment, fixed assets, the possibility and effectiveness of its restoration, as well as to draw up documentation upon disposal of these objects in the organization, by order of the head, a commission is created, which includes relevant officials, including the chief accountant (accountant) and persons who are responsible for the safety of equipment and fixed assets. Representatives of inspections, which, in accordance with the law, are entrusted with the functions of registration and supervision of certain types of property, may be invited to participate in the work of the commission.

The competence of the commission includes:

inspection of equipment, a fixed asset item subject to write-off using the necessary technical documentation, as well as accounting data, establishing the feasibility (suitability) of further use of the equipment, fixed asset item, the possibility and effectiveness of its restoration;
establishing the reasons for the write-off of equipment, fixed assets (physical and moral wear and tear, violation of operating conditions, accidents, natural disasters and other emergencies, long-term non-use of equipment, an object for the production of products, performance of work and services, or for management needs, etc.);
identification of persons through whose fault it is impossible to further operate the equipment, premature disposal of fixed assets, making proposals to bring these persons to responsibility established by law;
the ability to use individual components, spare parts for cameras, lenses, flash units, computer parts, office equipment, televisions, household appliances, materials from a retired fixed asset item and their assessment based on the current market value, control over the removal of non-ferrous and precious fixed assets from decommissioned devices as part of the asset metals, determination of weight and delivery to the appropriate warehouse; exercising control over the removal of non-ferrous and precious metals from decommissioned objects, determining their quantity and weight;
drawing up a technical examination report for the write-off of equipment and other fixed assets.

See also: How to draw up a technical examination report if you are flooded by your upstairs neighbors.

78. The decision taken by the commission to write off a fixed asset item is documented in an “act” for the write-off of equipment or other fixed asset item, indicating the data characterizing the fixed asset item (date of acceptance of the object for accounting, year of manufacture or construction, time of commissioning, term useful use, initial cost and amount of accrued depreciation, revaluations, repairs, reasons for disposal with their justification, condition of main parts, parts, assemblies, structural elements). The act of writing off equipment at an enterprise or fixed asset is approved by the head of the organization.

79. Spare parts, parts, components and assemblies of equipment or other retiring fixed assets, suitable for repairing equipment and other fixed assets, as well as other materials are accounted for at the current market value on the date of write-off of fixed assets.

(See the edition of the “Order” of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n)

80. Based on the executed act for the write-off of equipment and other fixed assets, transferred to the accounting service of the organization, a note is made in the inventory card about the disposal of the fixed asset item. The corresponding entries on the disposal of a fixed asset item are also made in a document opened at its location.

Sample equipment decommissioning certificate

Equipment write-off act is a document that is drawn up by several persons and confirms the fact that the equipment has been written off.

All organizations are faced with the need to write off old equipment. Computers, office equipment and other property must be disposed of according to a write-off report. Correct write-off requires an expert opinion on the condition of the equipment, which contains an assessment confirming the impossibility of further use.

A specially created commission or an invited expert organization draws up a technical inspection report, on the basis of which it is possible to write off fixed assets from the balance sheet and dispose of them.

Property tax has to be paid for equipment that has not been written off but is out of order or obsolete. You can write off fixed assets gradually - through depreciation, but there is a shorter way - drawing up an equipment write-off act.

It is recommended to write off material assets that:

cannot be used because they have become unusable;
do not exist based on inventory results;
damaged when repair is impossible or economically unfeasible.

Every year, the head of the organization must issue an order appointing a commission to write off fixed assets. The chairman of such a commission is, as a rule, a deputy director, and the members of the commission are the chief accountant, economists and engineers.

All three circumstances must be present, otherwise the write-off will be illegal.

For example, you cannot write off a computer on the grounds that its performance is not sufficient to run a program. The hardware remains suitable for lower performance programs such as word processing or email.

The write-off of the printer will be considered unreasonable if the commission does not include a technical specialist who can confirm that the fixed asset cannot be repaired. It will also not be legal to write off equipment without a decision on its disposal.

If the organization does not have a technical service that can competently confirm the impossibility of restoring equipment, you should contact third-party specialists. The list of activities of the invited organization must include an examination of the technical condition of equipment, a documented level of qualifications of specialists for conducting diagnostics of the relevant fixed assets.

An agreement is concluded with the selected organization with the wording “Diagnostics of equipment to estimate repair costs.” If the certificate of completion of work issued by the invited organization contains a conclusion about the malfunction and impossibility of restoring the equipment, the organization that owns the fixed assets will receive sufficient grounds for write-off.

To make an informed decision about the feasibility of restoring equipment, you should:

compare the cost of repairs with the price of new equipment;
assess the consequences taking into account the duration of repairs;
compare the warranty period of new and refurbished equipment.

When making a decision to dispose of equipment, an appropriate act must be drawn up with photographic materials documenting the disassembled (destroyed) object.

General principles for drawing up a write-off act

Drawing up a write-off act is mandatory in office work. The fact is that each item on the balance sheet has its own value, which is indicated in the relevant accounting documents.

This means, sooner or later, there will be a need to present this item, be it to tax authorities or business buyers. And in case of its absence, documents confirming its write-off are presented.

Hence the importance of its correct preparation. The first thing to note is that, like any audit act, it has the right to be drawn up by a commission.

Its members should include:

Heads of departments in whose department the value is located;
Competent engineering staff;
An accountant may be present;
And it certainly wouldn’t hurt to have a lawyer involved.

The act must indicate all identifying information about the value being written off. For example, distinctive technical characteristics.

In addition, it is necessary to clearly formulate the reason for the write-off. This reason will later become the basis. In case of write-off due to breakdown, damage received, etc., it is necessary to obtain a technical examination report before write-off. This act, in turn, will become the basis for write-off.

Structure of the write-off act

The write-off act has a header that includes the name of the document, city and date of preparation. The body of the act indicates all the data that was specified in the previous section.

After the descriptive part comes the part with the reasons. It refers to the grounds that give the right to decide on the impossibility of using the value in the future.

At the end of the body of the act, the commission makes a decision on write-off, taking into account all the grounds.

After the decision is made, all members of the commission are indicated at the end of the text. The act is signed and sent to an accountant for processing.

Sample equipment decommissioning certificate

Head of the institution _________________ (title, surname)

"__" ________________ 20__

Act of write-off of furniture, inventory, equipment and household items

from _____________ 20__

Commission consisting of: _____________________________________________,

acting on the basis of order ________________________________,

examined __________________________________________________________ (name of items)

and found them to be written off based on the following:

No. — Name of items subject to write-off — Unit of measurement — Quantity — Period established by order — Time of receipt in service

Technical condition and reasons for write-off ___________________________________________________________________ ___________________________________________________________________ Conclusion of the commission _______________________________________________ ___________________________________________________________________

Chairman of the commission _______________________

Members of the commission: _______________________ _______________________ _______________________

The procedure for writing off a tool that has become unusable

Inventory cards for written-off equipment and retired fixed assets are stored for a period established by the head of the organization in accordance with the rules for organizing state archival affairs, but not less than five years.

81. The transfer by an organization of an object of fixed assets into the ownership of other persons is formalized by an act of acceptance and transfer of fixed assets. Based on the specified act, a corresponding entry is made in the inventory card of the transferred fixed asset object, which is attached to the acceptance and transfer certificate of fixed assets. A note is made about the seizure of the inventory card for a retired fixed asset item in a document opened at the location of the item.

82. The movement of a fixed asset item between structural divisions of an organization is not recognized as a disposal of a fixed asset item. This operation is formalized by an act of acceptance and transfer of fixed assets. The return of a leased fixed asset to the lessor is also documented by an acceptance and transfer certificate, on the basis of which the tenant's accounting service writes off the returned object from off-balance sheet accounting.

83. The disposal of individual parts that are part of an item of fixed assets that have different useful lives and are accounted for as separate inventory items is recorded and reflected in accounting in the manner set out above in this section.

84. Lost power. - “Order” of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n.

85. The disposal of an object of fixed assets transferred as a contribution to the authorized (share) capital, a mutual fund in the amount of its residual value is reflected in accounting as a debit to the settlement account and a credit to the fixed assets account. Previously, for the debt arising on a contribution to the authorized (share) capital, a mutual fund, an entry is made in the debit of the financial investment account in correspondence with the credit of the settlement account for the amount of the residual value of the fixed asset object transferred as a contribution to the authorized (share) capital, share fund, and in the case of full repayment of the cost of such an object - in a conditional valuation accepted by the organization, with the valuation amount included in the financial results.

86. Income and expenses from the disposal of fixed assets are subject to credit to the profit and loss account as other income and expenses and are reflected in accounting in the reporting period to which they relate.

(see the edition of the “Order” of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n).

Instrument write-off rate

And we will have 50 boxes left in the warehouse worth 566.90 rubles. This method is called average cost (we found the average cost of one box). As new batches of boxes continue to arrive, we will again calculate the average and issue boxes again, but at a new average price. 8.

So, by the time of the packer’s second visit, we have 2 batches in our warehouse: No. 1 - 40 boxes for 10 rubles. – according to the time of purchase, this is the first batch – the “older” No. 2 – 80 boxes for 12 rubles. — in terms of the time of acquisition, this is the second batch – a “newer” one. We assume that we will issue to the packer: 40 boxes from the “old” batch - the first batch purchased at the time of purchase at a price of 10 rubles. – total for 40*10=400 rub. 30 boxes from the “new” one - the second batch in time to purchase at a price of 12 rubles. – total for 30*12=360 rub. In total, we will issue in the amount of 400 + 360 = 760 rubles.

Write-off of obsolete property

The service life of the tool is taken from the condition of simultaneous operation.

The service life of a refurbished tool should be the same as a new tool.

The service life of the threading tool for the bolt increases, since the wear of this tool is limited by flat cuts of the threaded ring through, built along the smallest internal diameter of the nut.

To increase the service life of tools, cooling and lubrication should be used, since cutting fluids not only remove heat, but also lubricate the surfaces that rub during the cutting process, reducing cutting pressure and energy consumption. Soda water and oil emulsions are used as coolants, and mineral, vegetable and animal oils are used as lubricants.

The tool life in years is given in brackets.

The tool life in years is given in the forges.

With proper sharpening, the service life of the tool increases, its productivity increases and the necessary accuracy and cleanliness of the machined surface is ensured.

On the other hand, tool life decreases with increasing cutting speed or feed.

Pages: 1 2 3 4 5

CONTENTS of the “Operating Manual...”

Appendix 19. Sets of tools, fixtures, devices, inventory, safety equipment and organizational equipment of workplaces for teams of cable welders and teams of electricians of sewer communication structures. → Appendix 20. Service life of tools Appendix 21. Set of instruments, devices and tools used in the installation and repair of optical cables of local communication networks

Appendix 22. Emergency supply of tools, materials, devices and equipment for the cable and sewer section in quantities determined by local conditions Tools, materials, devices and equipment for the cable group Emergency supply of tools, materials, devices and equipment for the sewer group Appendix 23. Log form issuing a key to the cable entry room (compressor room) Appendix 24. Sample form of a technical inspection log for line cable structures Appendix 25.

Tool life

Tool	Service life, year
Chisel	0,5
Side pliers (pliers)	1
Straight cutters	1
Screwdriver	1
Assembly pliers	1
Combination pliers	1
Awl	1
Hammer	3
Blowtorch	3

Appendix 21

Answer

The rules for establishing a useful life (SPI) for income tax purposes are established by Article 258 of the Tax Code of the Russian Federation (TC RF). They are close to those for accounting, but still different.

The useful life is the period during which an item of fixed assets or an item of intangible assets serves to fulfill the goals of the taxpayer's activities. The useful life is determined by the taxpayer independently on the date of commissioning of this item of depreciable property (clause 1 of Article 258 of the Tax Code of the Russian Federation).

For income tax, the establishment of a useful life is provided only in temporary terms. There is no provision for establishing a useful life in the volume of products produced (this method is possible in accounting).

Shock absorption groups

The Tax Code of the Russian Federation distributes all fixed assets into 10 depreciation groups. Therefore, as a rule, the main task is to determine which depreciation group our fixed asset item belongs to, after which we set the useful life based on the terms established for this group.

Depreciable property is combined into the following ten depreciation groups

(Clause 3 of Article 258 of the Tax Code of the Russian Federation):

The first depreciation group is all short-lived property with a useful life from 1 year to 2 years inclusive;

The second depreciation group is property with a useful life of more than 2 years up to 3 years inclusive;

The third depreciation group is property with a useful life of more than 3 years up to 5 years inclusive;

The fourth depreciation group is property with a useful life of over 5 years up to 7 years inclusive;

The fifth depreciation group is property with a useful life of over 7 years up to 10 years inclusive;

The sixth depreciation group is property with a useful life of over 10 years up to 15 years inclusive;

The seventh depreciation group is property with a useful life of over 15 years up to 20 years inclusive;

The eighth depreciation group is property with a useful life of over 20 years up to 25 years inclusive;

The ninth depreciation group is property with a useful life of over 25 years up to 30 years inclusive;

The tenth depreciation group is property with a useful life of over 30 years.

Example

We determine the useful life of a non-residential brick building. We found out that the building belongs to the 9th depreciation group. Accordingly, we have the right to set the useful life of the building in the range from 25 years and 1 month to 30 years.

For other examples of determining useful lives, read: Which depreciation group does a fixed asset belong to? (question answer)

Selection of SPI within a depreciation group

For each depreciation group, a useful life is established in the form of an interval. For example, for the 7th depreciation group - over 15 years up to 20 years inclusive. This means that we have the right, by our decision, to choose any useful life within this interval.

Example

For the 7th depreciation group, you can set SPI from 15 years and 1 month and up to 20 years inclusive.

Please note that the lower interval is formulated as “over”, that is, the period of 15 years does not belong to the 7th depreciation group, but to the 6th. The seventh depreciation group begins with SPI of 15 years and 1 month.

We have the right to establish any SPI within the interval for the depreciation group.

Sometimes this decision will be determined in the accounting policies of the organization.

Accounting for tools and equipment

To formalize the write-off of worn-out and unsuitable for further use of MBP, an act for write-off of low-value and wear-out items is used (Form N MB-8). An organization can independently develop document forms to record the movement of property in use, which must contain the mandatory details provided for in Art. 9 Federal Law of November 21, 1996 N 129-FZ “On Accounting”, also reflecting this in its accounting policies (clause 4 PBU 1/2008 “Accounting Policy of the Organization”).

In tax accounting, costs for the acquisition of property that is not depreciable property are included in material costs in full as they are put into operation (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation). According to paragraph 1 of Art.

Reasons and grounds for writing off material assets

For example, in the accounting policy you can write that the organization establishes a minimum (maximum, other) SPI within each group. Then the organization must follow its accounting policies. If such an order is not defined in the accounting policy, then a decision on SPI can be made each time based on the situation. You can take one fixed asset item into account as part of the 7th group as 16 years and 2 months, and another as 19 years.

The SPI is set in months, so the period may not be equal to whole years.

For profitable companies, it is usually more profitable to set the minimum possible SPI. For unprofitable ones, it may be better to set the maximum SPI.

Algorithm for determining useful life

The algorithm for determining the useful life is as follows:

1) We determine the depreciation group of a fixed asset object according to the Classification of fixed assets

Decree of the Government of the Russian Federation dated January 1, 2002 N 1 approved the Classification of fixed assets included in depreciation groups. This is a rather voluminous document in which fixed assets are distributed into depreciation groups. The Classification indicates the OKOF Code (all-Russian classifier of fixed assets), name and note.

Within the depreciation groups, fixed assets are grouped into subgroups - Machinery and equipment, Transport vehicles, Structures and transmission devices, Buildings, Dwellings, Perennial plantings, Working livestock.

Example

We determine the useful life of a personal computer. In the Classification of fixed assets we find:

To the second depreciation group

(useful life over 2 and up to 3 years) include:

Code OKOF (version from 01/01/2017) 330.28.23.23 - Other office machines ( including personal computers and printing devices for them; servers of various capacities; network equipment for local computer networks; data storage systems; modems for local networks; modems for backbone networks)

Accordingly, we include the personal computer in the second depreciation group and set any period in the range from 2 years and 1 month to 3 years.

Example

We determine the useful life of a Nissan Almera passenger car. In the Classification of fixed assets we find:

To the third depreciation group

(useful life over 3 and up to 5 years) include:

Passenger cars (OKOF code 310.29.10.2).

Accordingly, we include a passenger car in the third depreciation group and set any period in the range from 3 years and 1 month to 5 years.

Example

We determine the useful life of a truck with a carrying capacity of 0.4 tons. In the Classification of fixed assets we find:

Trucks with a diesel engine having a technically permissible maximum weight of not more than 3.5 tons (OKOF code 310.29.10.41.111)

Trucks with a gasoline engine, having a technically permissible maximum weight of not more than 3.5 tons (OKOF code 310.29.10.42.111)

Accordingly, we include the truck in the third depreciation group and set any period in the range from 3 years and 1 month to 5 years.

If we have found our fixed asset object in the Classification of fixed assets, then the problem is solved. If you haven’t found it, then move on to the next points of our action algorithm.

2) Determine the depreciation group of a fixed asset using OKOF

It may turn out that your fixed asset item is not in the Classification of fixed assets. This is because in the Fixed Asset Classification, fixed assets are detailed down to the class level. And each fixed asset object is one of the types that is included in a class.

In such a situation, we will need the All-Russian Classifier of Fixed Assets (OKOF). In OKOF, fixed assets are indicated to the type level. Therefore, it is often necessary to first determine the OKOF code of a fixed asset. Then, using the OKOF code, determine the class of fixed assets. Then, according to the Classification of fixed assets, find the depreciation group and, accordingly, establish the useful life.

Example*

We determine the SPI of a household air conditioner. There is no such object in the Classification of fixed assets.

Equipment with OKOF Code 16 2930000 includes “Domestic air conditioners” (OKOF Code 16 2930274). This type of fixed assets is part of the class of fixed assets Code OKOF 16 2930000 “Household appliances”.

In the Classification of fixed assets we find:

The 3rd group of fixed assets includes (Classification of fixed assets included in depreciation groups):

OKOF code 16 2930000 “Household appliances”.

This means the air conditioner belongs to the 3rd depreciation group. The useful life of a Household air conditioner is set in the range from 3 years and 1 month to 5 years.

* Given according to OKOF version up to 01/01/2017

3) Determine the SPI of an object that is missing from the OKOF and in the OS Classification

It should be noted that not all types of fixed assets can be found in the Classification and OKOF. For those types of fixed assets that are not listed in these directories, the useful life is established by the taxpayer in accordance with the technical specifications or recommendations of the manufacturers (clause 6 of Article 258 of the Tax Code of Russia).

Example

Truck cranes are not listed in the Classification. The acceptance certificate (certificate) stated that the service life of the crane was set at 1.5 shifts in certified mode for 10 years. Based on this, the taxpayer rightfully classified the fixed asset as group 5 (Resolution of the Federal Antimonopoly Service of the Far Eastern District dated May 19, 2010 N F03-3239/2010 in case N A16-1033/2009).

Example

The slot for the transportation of live fish is not specified in the Classification. A “slot for transporting live fish” is a navigable container used in the process of fishing, both on the river and at sea. Based on the documents that the taxpayer had, the fixed asset was classified as the 5th depreciation group (Resolution of the Federal Antimonopoly Service of the Far Eastern District dated December 29, 2009 N F03-5980/2009 in case N A24-5934/2008).

Features of SPI of used fixed assets

In case of acquisition of used fixed assets, the taxpayer has the right to take into account the service life of this property by the previous owners. In this case, the useful life of these fixed assets can be defined as the useful life established by the previous owner of these fixed assets, reduced by the number of years (months) of operation of this property by the previous owner (clause 7 of Article 258 of the Tax Code).

Example

The taxpayer acquires a used fixed asset item classified in the third depreciation group (useful life from 3 to 5 years). The previous owner operated this fixed asset for 1 year.

The taxpayer has the right to set the useful life of the object as 2 years and 1 month (3 years and 1 month - 1 year).

If the period of actual use of this fixed asset by the previous owners turns out to be equal to its useful life, determined by the Classification of fixed assets, or exceeds this period, the taxpayer has the right to independently determine the useful life of this fixed asset, taking into account safety requirements and other factors (clause 7 of Art. 258 of the Tax Code).

Example

The taxpayer acquires a used fixed asset item classified in the third depreciation group (useful life from 3 to 5 years). The previous owner operated this fixed asset for 6 years.

In this case, the taxpayer has the right to independently determine the useful life.

In this situation, one should be careful not to set the useful life too short (1-3 months). The fact is that if an object of fixed assets is acquired, then it is clear that this is an object of long-term use. In my opinion, in this case it is necessary to set the useful life to at least 1 year.

Example

The Company acquired second-hand fixed assets for which their useful life, based on the Classification, has expired. The Company has determined the period of use of these fixed assets - 2 months.

The tax authority challenged the calculation of depreciation based on such a short useful life, and won in court - Resolution of the Federal Antimonopoly Service of the Far Eastern District dated November 8, 2007 N F03-A73/07-2/3272 in case N A73-18818/2005-16.

Service life of metal-cutting tools

Deductions are made monthly from the month following registration.

An example of calculating depreciation using the accelerated method

Avtodrom LLC uses tools for repairing transport equipment in its activities. After purchasing a lift worth 250,000 rubles, the company decided to accelerate depreciation with a coefficient of 2. The service life is 10 years. In enterprise accounting:

The depreciation rate is determined: N = 1 / 10 x 100% = 10%;
The write-off amount for the first year is calculated: A1 = 250,000 x 10% x 2 / 100% = 50,000 rubles;
The write-off amount for the second year is determined: A2 = 200,000 x 10% x 2 / 100% = 40,000 rubles;
For the third year: A3 = 160,000 x 10% x 2 / 100% = 32,000 rubles;
For the fourth year: A4 = 128,000 x 10% x 2 / 100% = 25,600 rubles;
For the fifth year: A 5 = 102,400 x 10% x 2 / 100% = 20,480 rubles;
Further according to a similar scheme.

Enterprises that use a simplified accounting procedure have the right to expense the cost of instruments at a time when registering a fixed asset.

Write-off of depreciation costs upon disposal of tools and inventory

The reasons for the disposal of tools or inventory are write-off due to loss of useful properties or sale to third parties. To write off inventory, a commission is created that evaluates the condition of the object and issues a conclusion in the form of a report.

Lic-r.ru

Examples, answers to questions”

Tax accounting for tool depreciation

In taxation, 2 calculation methods are used: linear and non-linear. Enterprises calculate depreciation separately for each inventory item using the linear method and entirely for a homogeneous group when using the non-linear method.

An example of writing off depreciation in taxation

Perekrestok LLC acquired ownership of a tool worth 125,000 rubles, used for operation in aggressive environments. Service life – 8 years. In the accounting of the enterprise, a write-off acceleration factor of 2 was applied. The enterprise:

Determines the rate of deductions: N = 1/8 x 100% = 12.5%;
Calculates the norm taking into account the coefficient: Well = 12.5 x 2 = 25%;
Determines the amount of annual deduction: Ar = 125,000 x 25% = 31,250 rubles;
Sets the amount of monthly deduction: Am = 31,250 / 12 = 2,604.17 rubles.

Conclusion: The company takes into account monthly expenses in the amount of 2,604.17 rubles for tax purposes.

The procedure for reflecting depreciation of tools and equipment in accounting

The amounts of accrued depreciation are reflected in account 02 in correspondence with the production cost accounts: Dt 20, 44, 26 Kt 02.

Wear period of tools in production

Attention The rate of consumption of cutting tools in pieces, set per 1000 products (Nr), is determined taking into account the given volume of production of the enterprise, the presence of an operational technological process, as well as standard standards of tool life in accordance with current standards using the formula: Nr = (1000*Tm.d. *n*ku)/(60*Ti) where Tm.d.

Tool depreciation: how to calculate

Depreciation of tools: the procedure for determining depreciation rates When registering equipment, tools, inventory, the period of use during which the inventory unit is capable of bringing economic benefit is determined.

In accounting, the estimated useful period is determined by the enterprise. It is advisable to check the useful life with the Classifier of objects belonging to a depreciation group used in tax accounting.

Depending on the group, a period of use is established - the implementation of the assigned tasks by the tools.

The length of the period affects the rate of deductions.

Tool life

Nsh) is determined by the formula: Nsh = (1000*Kd*n)/(Ni*(1-ku)*ks) where Kd is the number of punches of the stamps in the manufacture of one part; Ni is the rate of the stamp until it is completely worn out, expressed by the number of blows; ks is a coefficient that takes into account the decrease in die durability after all regrindings.

Depreciation stops accruing from the month following the sale of the instrument.

When selling, account 02 for the object is closed by transferring the amount to the “disposal” subaccount opened separately to account 01.

Great encyclopedia of oil and gas

The main initial data for calculating the need for cutting tools are:

actual consumption of tools over the past year for each of its product groups;
the number and type of metalworking equipment operating at the enterprise, broken down into groups;
reporting data on the number of standard hours worked over the past year by enlarged groups of professions.

Calculation of the consumption rate of cutting tools is carried out according to its enlarged product groups. In each group, the estimated average size of the instrument and its average price are established.

tool calculation methods

The calculation method based on tool consumption rates is based on durability and wear standards. The durability standard characterizes the operating time of the tool, after which part of the quality initial production characteristics is lost.

So, for a cutting tool, the standard of durability means the time it operates between two sharpenings.

Therefore, special layered coatings were developed, with the addition of various materials, even aluminum oxide.

Currently, by ion implantation it is possible to obtain very thin coatings from almost any material, which can significantly increase the durability of the cutting tool, reducing the cost of its use.

In my experience of working with cutting tools, the value of durability when choosing a tool was first to work at the cutting mode recommended in the catalogs. The cutters last for a certain period of time and then simply break. Moreover, they break in parts, often leading to defective workpieces.

After such breakdowns, there is simply nothing to sharpen the cutters. Therefore, the plant decided to force a replacement after 70% of the service life according to the catalog.

With this technology, the cutting tool remains intact and at the same time it becomes possible to resharpen it, which significantly extends its life cycle.

Therefore, when manufacturing products in single or small-scale production, cutting modes must be chosen that are gentle on the tool.

The method chosen by the enterprise is fixed in internal documents.

Formulas used for various accrual options in accounting

When calculating annual deductions in accounting, the following formulas are used:

The linear method is based on the initial cost: A = Sp x N / 100%, where Sp is the cost of registration, N is the depreciation rate;
To calculate the method of reducing the balance, the basis is the residual value and the coefficients accelerating write-off: A = Co x N x K / 100%, where Co is the residual value, N is the norm, K is the acceleration factor;
To apply the cumulative method, the initial cost and the number of years of use are taken: A = Sp x Chki / Chpi, where Chki is the number of years until the end of use of the tool, Chpi is the total number of years of operation.
When using the production method, the initial cost and indicators of the volume of the plan and the actual production of products are taken into account: A = Of x Sp / Opl, where Of is the actual output of products, Opl is the planned output.

The option chosen by the enterprise is applied to the entire group of homogeneous tools. The disadvantage of using non-linear methods of writing off depreciation is the lack of accounting by company code.

Ti is the estimated operating time of the tool according to the standards until it is completely worn out, h;

ku is a coefficient that takes into account the random loss of the instrument.

The consumption rate of the measuring instrument in pieces , set per 1000 products, is determined depending on the design of the instrument.

For hard calibers, the consumption rate (Nm.f) is determined by the formula:

Nm.j=(1000*Kp*Ko)/(Ns*(1—ku)*ki)

where Kp is the number of measurements during the manufacture of a given part;

Ko - the number of measurements of parts, established on the basis of the accepted selectivity of quality control of parts;

Hc is the standard of durability of a measuring instrument, expressed by the number of permissible measurements until complete wear;

ki is a coefficient that takes into account the permissible use of a caliber before its average probable wear.

For non-rigid gauges with movable measuring elements, the consumption rate of the measuring instrument (Nm.i) is determined by the formula:

Nm.i=(1000*Kp*Ko*n)/(Ns*Kp*(1-ku)*ki)

where Kр is the number of permissible caliber repairs.

The consumption rate of an auxiliary tool (device) is determined based on the number of parts that can be processed during its service life.

Service life of cutting tool

Inventory and household supplies unsuitable for further use are handed over for disposal on the basis and upon receipt of approved acts for write-off.

Quantitative accounting of tools and devices in warehouses is carried out by analogy with the procedure for accounting for materials in warehouses established by these Recommendations. 291.

Based on the accounting data for tools and devices, warehouses are required to promptly report to the relevant division of the agricultural organization about deviations of the actual balance from the established stock norm, as well as about tools and devices that have been without movement for a long time. 292.

Industrial and household equipment is released from the warehouse of an agricultural organization for use to persons responsible for its safety on the basis of an invoice issued in the prescribed manner.

293.

The return of work clothes to employees after washing, disinfection, repair and storage (warm work clothes and safety shoes) is made according to the same statements in which the acceptance was recorded, against the employee’s signature (in the column provided for this). 299.

Within these groups, agricultural enterprises can establish more detailed groupings of items.

Inventory and household supplies of own production are taken into account during the year, as a rule, according to a planned estimate, which at the end of the year is brought to the actual cost. 281.

Accounting for tools and equipment

To formalize the write-off of worn-out and unsuitable for further use of MBP, an act for write-off of low-value and wear-out items is used (Form N MB-8).

An organization can independently develop document forms to record the movement of property in use, which must contain the mandatory details provided for in Art. 9 Federal Law of November 21, 1996 N 129-FZ “On Accounting”, also reflecting this in its accounting policies (clause 4 PBU 1/2008 “Accounting Policy of the Organization”).

In tax accounting, costs for the acquisition of property that is not depreciable property are included in material costs in full as they are put into operation (clause

3 p.

1 tbsp. 254 Tax Code of the Russian Federation). According to paragraph. For household equipment located in the management of an agricultural organization and its divisions, it is recommended to draw up inventories that are posted in the appropriate premises.

In the same way, records are kept of special tools, special devices and technological containers. 295.

Special clothing, special shoes and safety devices are issued to employees according to standards approved in the prescribed manner and reflected in the statement of issue (return) of work clothes, special shoes and safety devices (Form N MB-7).

What is the useful life of a hand tool?

The commissions directly inspect items subject to write-off, establish their unsuitability for restoration (further use), and also determine the possibility of using or selling materials remaining from the items being written off.

The same commission draws up an act on the write-off of production and household equipment (Form N MB-8). Items that have lost their purpose, but are suitable for use, are taken into account in the prescribed manner. 302.

For each damaged or lost item, the reason and culprits are indicated. If this occurred through the fault of the employee, then the amount of damage and the procedure for compensation are determined in accordance with current legislation.

303.

To apply the coefficient, it is sufficient to issue a written order from the manager.

Question number 3 . Is it possible to apply a multiplying factor in accounting for the linear method?

Answer: Acceleration of depreciation of an instrument is allowed only for the non-linear method of reducing the balance to exclude the spread of cases of reducing the tax base for property.

Question number 4 . Is it possible to apply several coefficients that increase depreciation write-off to one object?

Answer: Acceleration of depreciation write-off is carried out on only one basis.

Question No. 5.

Source: https://aktyal-moskva.ru/srok-ekspluatatsii-metallorezhushhego-instrumenta