Depreciation of fixed assets: what is it, groups of fixed assets, methods of calculation in accounting in 2021

Depreciable property

Depreciable property is fixed assets (fixed assets) and intangible assets (IF) owned by enterprises and intended for commercial purposes. Wherein:

• their useful life (USL) is more than 12 months;
• initial cost - more than 100,000 rubles.

Such property also includes capital investments in fixed assets transferred for rent or for free use in the event of inseparable improvements being made by the lessee or the borrower with the consent of the transferring party.

Exceptions:

• For a unitary enterprise (UE), the depreciable property will be the property received from the owner of the UE for operational management or economic management.
• Property received by the investor from the owner under an investment agreement for the provision of utility services is depreciated from the investor during the period of validity of the investment agreement.

They do not depreciate: land and natural resources (water, subsoil), inventories, goods, unfinished capital construction projects, securities, as well as financial instruments of futures transactions.

The following assets are not recognized as depreciable assets:

• transferred (received) for free use (except for transfer to state and municipal bodies and enterprises in cases stipulated by the laws of the Russian Federation);
• if they are transferred to conservation for more than 3 months;
• if they are being reconstructed or modernized for more than 12 months and are not in use during this time;
• Russian ships for the time they are in the Russian International Register of Ships.

When an asset is re-preserved, depreciation is calculated on it in the same way as it was before its preservation, and its useful life is increased by the time corresponding to the time of preservation.

Find out whether to accrue depreciation of fixed assets during non-working days approved by the President of the Russian Federation in connection with the spread of coronavirus infection here.

Shock absorption groups

To calculate depreciation (or they also say “wear and tear”), all property is combined into separate groups according to SPI, which the company determines in accordance with Art. 258 of the Tax Code of the Russian Federation on the date of putting the facility into operation and taking into account the special OS classifier (it is approved by the Government of the Russian Federation). If any OS is not in the classifier, the SPI for it is installed by the company itself, based on the recommendations of the manufacturers and technical parameters.

After the OS is put into operation, its SPI can be increased if, after reconstruction, modernization or technical re-equipment, the actual period of its use has been extended.

Capital investments, the cost of which is reimbursed to the lessee or borrower by the lessor or lender, are depreciated by the latter persons in accordance with the accounting policies and the Tax Code of the Russian Federation.

Capital investments made with the approval of the lessor or lender, the cost of which is not reimbursed by them, are amortized by the lessee or lender over the term of the lease or gratuitous use.

The SPI of an asset is determined based on the validity period of the patent, certificate and any other restrictions on the terms of use of the asset in accordance with the laws of the Russian Federation or a foreign state (according to the ownership of the asset), as well as taking into account its expected period of use. If it is difficult to determine such a period, it is taken equal to 10 years (but not more than the period of operation of the company).

For such NA as, for example, “know-how”, exclusive rights to inventions, audiovisual works, etc., the company itself can determine their PPI (but it cannot be less than 2 years).

All depreciable assets are divided into 10 groups. The 1st category includes the most short-lived ones - from 1 to 2 years of use. The longest STI for objects of the 10th group is more than 30 years.

For used OS, when using the linear method, the SPI is reduced by the number of years (months) of operation by their former owners. If the period of actual use of such an OS by the former owners turns out to be equal to or longer than its SPI, determined by the OS classifier, then the company can itself determine its SPI, based on safety requirements and other factors.

Adjustment of increasing (decreasing) depreciation rates will entail a reduction (increase) of the SPI. However, this does not affect the selection of the depreciation group.

Regardless of which option you choose, depreciation should be calculated every month.

Expert answer

The answer to your question also depends on whether documents for state registration have been submitted, and therefore, whether the use of the property has begun.

For property put into operation before December 1, 2012, depreciation begins on the 1st day of the month following the month of filing documents for registration of these rights. However, a transition period has been established: if a company began accruing depreciation on such real estate from January 1, 2013 (in the absence of a documented fact of filing documents for state registration of ownership), then it is exempt from paying penalties and fines for non-payment (incomplete payment) of income tax in connection with the use of a different procedure for calculating depreciation, applied since August 23, 2013.

But if the property was put into operation before January 1, 2013, documents for its state registration were not submitted, and depreciation began to be calculated before this date, expenses in the form of depreciation should be excluded from the expenses of previous reporting periods. You will also have to pay additional income tax and submit updated returns for these periods - since the tax base turned out to be distorted (underestimated) due to overestimation of depreciation expenses.

At the same time, there is a resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 30, 2012 No. 6909/12 in case No. A27-6735/2011, which states that the moment the right to accrue depreciation on real estate arises is associated only with the moment the object is put into operation and does not depend on the fact of filing documents for state registration. This decision was the basis for changes to the Tax Code, and if someone has already taken advantage of it last year, there is a chance to defend their position in court.

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Straight-line depreciation method

If for tax purposes you have chosen the linear method of calculating depreciation , you must calculate its amount for each object. To do this, its original (replacement) cost is multiplied by the depreciation rate, which is found as follows:

K = 1/n*100%

Where

K – depreciation rate as a percentage of the original (replacement) cost of the object;

n – SPI of the object per month. (increasing or decreasing coefficients are not taken into account here).

Calculation of depreciation on capital investments in fixed assets using this method begins with the lessor or tenant (under an agreement for the free use of fixed assets) from the 1st day of the month following the one in which the property was put into operation.

Calculation of depreciation for objects removed from the depreciable list ends on the 1st day of the month following the one in which they were removed.

For more details, see the material “Linear method of calculating depreciation of fixed assets (example, formula).”

When returning depreciable objects upon termination of a contract for gratuitous use, as well as when reactivating the operating system and completing the reconstruction (modernization) of the operating system, depreciation is calculated from the 1st day of the next month.

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The procedure for calculating depreciation - how to start and when to finish

Have you bought new equipment, a beautiful car for your company, or maybe even a spacious office? We formed the initial cost, established the useful life, and even chose the depreciation method. Now the main question is when can we start writing off all this as costs. What does the depreciation calculation procedure tell us? Is everything so simple or are there pitfalls waiting for us?

What date to start accrual?

Depreciation is accrued from the month that follows the month the object was accepted for accounting as a fixed asset (i.e. to account 01 or 03). For example, if a fixed asset was put into operation on November 15, 2012, then the first month for which depreciation needs to be calculated will be December 2012. If the fixed asset was put into operation on August 1, 2012, then the first month will be September 2012.

Start of depreciation calculation for transport

The procedure for calculating depreciation may have specific features when it comes to certain types of fixed assets. When putting into operation a vehicle that must be registered with the traffic police, the question often arises: is it possible to put into operation a car that has not yet been registered, and also is it possible to depreciate a car that has already been put into operation, but not registered?

As for accounting, everything is simple. Namely, the rule set out in the subparagraph above is followed verbatim. Those. Registration of the vehicle with the traffic police does not play a role. Once you have accepted the fixed asset for accounting, you can calculate depreciation (clause 21 of PBU 6/01). The letter of the Ministry of Finance dated April 18, 2007 is about this. No. 03-05-06-01/33.

But in tax accounting, not everything is so simple. The fact is that clause 11 of Article 258 of the Tax Code states that fixed assets, the ownership rights to which must be registered by the state, are included in depreciable property from the moment when the fact of filing documents for registration is documented.

According to Law No. 196-FZ of December 10, 1995. Vehicles are allowed to participate in road traffic only after they are registered with the State Traffic Safety Inspectorate.

According to the tax inspectorate, clause 11 of Article 258 of the Tax Code also applies to vehicles. Therefore, depreciation begins to accrue after filing documents for registration. There is an old letter from the Federal Tax Service for Moscow dated November 25, 2004. No. 26-12/76625, but, despite its “ancient” age, tax authorities continue to use it.

However, according to the position of the Ministry of Finance (letter dated June 13, 2012 No. 03-03-06/1/303), clause 11 of Article 258 of the Tax Code does not apply to vehicles, because:

- transactions with movable property are not registered by the state (Article 130 and paragraph 2 of Article 164 of the Civil Code);

— the vehicle itself is registered with the traffic police, and not the ownership of it.

The courts also adhere to this point of view (for example, resolution of the Federal Antimonopoly Service of the West Siberian District dated October 4, 2010 No. A27-975/2010).

Start of depreciation on buildings

The procedure for calculating depreciation has its own characteristics for buildings. As you yourself probably guessed from the previous paragraph of the article, depreciation on buildings begins to accrue in tax accounting only from the moment the documents are submitted for registration. Because here it is the right of ownership that is necessarily registered (clause 1 of Article 131 of the Civil Code). If the documents were submitted on September 20, 2012, then depreciation in tax accounting can only begin in October 2012. And in accounting, again, depreciation is accrued from the month following the month the object was accepted for accounting.

Example

Skazka LLC bought a passenger car in October 2012 for RUB 708,000. (including VAT RUB 108,000). The car was put into operation (included in fixed assets) on October 20. Documents for registration with the traffic police were submitted on November 2, a state fee of 500 rubles was paid. The useful life is set at 5 years, using the straight-line depreciation method.

We begin to charge depreciation in November 2012, monthly in the amount of:

600,000 rub. / (5 years * 12 months) = 10,000 rub.

Postings:

Debit 08 – Credit 60 – in the amount of 600,000 rubles. – expenses for purchasing a car;

Debit 19 – Credit 60 – in the amount of 108,000 rubles. – VAT included

Debit 01 – Credit 08 – in the amount of 600,000 rubles. – the vehicle is put into operation;

Debit 68 – Credit 19 – in the amount of 108,000 rubles. – VAT is accepted for deduction;

Debit 26 – Credit 68 – in the amount of 500 rubles. – the state duty has been paid;

Debit 26 – Credit 02 – in the amount of 10,000 rubles. – depreciation was accrued for November.

Stopping depreciation

Depreciation stops accruing from the month that follows the month the fixed asset was deregistered for any reason - sale, write-off, discovery of a shortage, transfer of a contribution to the authorized capital, donation, etc. For example, if the fixed asset was written off on October 10, 2012, then the last month for calculating depreciation is October 2012 (for a full month), in November depreciation will no longer be calculated.

Stopping depreciation on buildings

The organization that transfers the property writes it off from accounting and tax records at the time of actual disposal, regardless of the fact of state registration. The fact is that after the transfer of an object, it ceases to fulfill the main condition for recognizing it as a fixed asset - the ability to generate income for the organization.

Documentary confirmation of the transfer of real estate - an act of acceptance and transfer of property. The date of disposal of the object is the date the act was signed by the parties. This is confirmed by the Ministry of Finance in letters No. 07-02-10/20 dated March 22, 2011. and No. 03-03-06/2/27 dated 02/07/2011.

What depreciation benefits are provided by the use of energy-efficient equipment, read here. What is included in the cost of purchasing fixed assets, see here.

How often do you have to deal with registering fixed assets? Please share in the comments!

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Methods for calculating depreciation of fixed assets

Fixed assets (FA) include property used for the production and sale of goods (work, services) or for the management needs of the company, the initial cost of which is more than 100,000 rubles.

To calculate OS wear, the law allows you to choose both linear and nonlinear methods.

The initial cost of an asset is defined as the sum of expenses for its purchase, construction, production, delivery and bringing it to a state in which it can be used (excluding VAT and excise taxes). Or as market value, if the OS is transferred free of charge or discovered during inventory.

The residual value of an asset is the difference between its original cost and the amount of depreciation accrued over the period of its operation.

For OS of own production, the cost is determined as the cost of the finished product, increased by excise tax (if the OS relates to excisable goods).

As a general rule, the residual value of fixed assets, for which depreciation is found in a non-linear way, is determined as follows:

Sn = S * (1 - 0.01 * k)n

Where

Sn is the residual value of objects after n months after their inclusion in a particular group;

S – initial (replacement) cost of fixed assets;

n – the number of full months that the fixed assets were in a particular group, excluding months when the fixed assets were not depreciable;

k – depreciation rate (taking into account an increasing or decreasing coefficient).

The initial cost of an asset may change in cases of its modernization, completion, additional equipment, reconstruction, technical re-equipment, partial liquidation and other significant changes.

See also “Modernization of fixed assets - accounting and tax accounting”.

Depreciation settings

The need for automatic calculation of depreciation in 1C 8.3 is specified:

• initially - in the document Acceptance for accounting of fixed assets;
• when the state of an object changes - in the document Changing the OS State .

If the acquisition of a fixed asset is documented in the document Receipt (act, invoice) type of operation Fixed assets, then depreciation will be calculated automatically in both accounting and NU, i.e. In this document, you cannot manually disable it.

Acceptance of fixed assets for accounting

The need to automatically calculate depreciation in accounting is regulated by the Calculate depreciation on the Accounting .

For NU, a similar checkbox is provided for Accrue depreciation on the Tax Accounting .

It is these checkboxes that affect the automatic calculation of depreciation at the end of the month.

Changing the OS state

There are cases when the accrual of depreciation needs to be stopped, for example, when mothballing an asset. Or, conversely, enable automatic depreciation calculation if for some reason it was not started when accepted for accounting.

For this purpose, 1C provides a document Changing the state of the OS in the section OS and intangible assets - Depreciation of OS - Parameters of depreciation of OS - button Create - Changing the state of OS.

Using the document flags, you can regulate the accrual and non-accrual of depreciation for specified fixed assets when closing the month, starting from the next month after the change in status.

In order for depreciation to begin or stop accruing at the end of the month, you must:

• select in which accounting the change occurs: in accounting;
• at NU;
• in BU and NU - if you enable both checkboxes.

If the Affects the calculation of depreciation (depreciation) is not selected, then the change in depreciation calculation will not occur.

Monthly depreciation calculation

Monthly depreciation is calculated when performing the Month Closing procedure, the Depreciation and Depreciation of Fixed Assets operation in the Operations – Period Closing – Month Closing section.

This operation appears only if there is at least one fixed asset for which depreciation should be automatically calculated, starting from the next month after registration (change in the need for depreciation).

Depreciation and income tax

Depreciation allows you to write off the cost of property according to norms determined by law as expenses for income tax purposes. In this case, as already mentioned, it is calculated separately for each depreciation group (this is in the non-linear method) or separately for each object of the depreciable asset (linear option).

When selling a depreciable asset, the resulting profit is included in the income tax base in the same reporting period, and the loss is included in other expenses in accordance with Art. 268 NK.

The company can take into account the costs of capital investments in the following amounts in the costs of the reporting period: no more than 30% of the initial cost of fixed assets from groups 3–7 and no more than 10% of the initial cost of fixed assets from other groups. The same rules apply to the costs of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets, the amounts of which are determined in accordance with Art. 257 Tax Code of the Russian Federation.

If the company decides to use these opportunities, the fixed assets, after they are put into operation, must be included in depreciation groups at their original cost minus the amounts previously allocated to expenses.

Basic methods of calculating depreciation in accounting policies

You can choose the method of calculating depreciation for the next tax period, reflecting it in your UP. True, this is not always possible: this rule does not apply to assets that, according to the Tax Code of the Russian Federation, are depreciated exclusively using the straight-line method and no other way. In addition, it is even allowed to change the method of calculating depreciation - this can be done from the beginning of the next tax period. However, it is allowed to switch from a non-linear option to a linear one no more than once every 5 years.

When changing the depreciation method in the UP, you will need to determine the SB by the residual value of your depreciable property (or the residual value of the asset) as of the 1st day of the tax period from the beginning of which you made changes to the UP. Then the depreciation rate for each object will be determined based on its remaining SPI, calculated on the 1st day of the tax period, from the beginning of which the use of the linear method is fixed in the UE.

Methods for calculating depreciation of fixed assets

For accounting purposes, four methods are defined for calculating depreciation deductions. For each OS unit, the method is selected only once, after which it must be used for the entire validity period of the tool.

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For each accounting method, the following posting is made monthly:

Linear method

This is the easiest way. When it is used, the same depreciation charge is indicated every month. In addition, it allows you to bring together depreciation in accounting and tax accounting.

The calculation is performed in this way, first the annual rate is found:

The following is the amount of depreciation for a full year:

And then the monthly amount is found:

Let's look at the example of calculating depreciation of fixed assets using the straight-line method.

Rosinka LLC bought a woodworking machine at a price of 875,000 rubles. Its useful life has been determined to be 7 years. Let's determine depreciation.

Annual rate for the machine: 100% / 7 = 14.29%

Depreciation rate for the year: 875,000 x 14.29% = 125,037.50 rubles.

Accrual for the month: 125037.50 / 12 = 10419.79 rubles.

Reducing balance method

When performing calculations using this method, the amount of deductions is determined based on the residual value at the beginning of the year, as well as the depreciation rate obtained by applying the acceleration factor. Its size must be entered into the accounting policy, and it cannot be more than 3.0.

This method has a peculiarity - it does not make it possible to write off the entire cost of the object. It follows from this that the accounting policy will also have to specify what exactly needs to be done with the balance. It is best not to calculate depreciation for the final month, but to write off the entire remaining amount.

The calculation is performed using this algorithm. First, the annual rate is also found:

Then the residual value at the beginning of the current year is determined:

The following is the amount of depreciation for the year:

And then the monthly amount is found:

Let's consider determining depreciation using this method. We will leave the conditions the same - the price of the machine is 875,000 rubles, the period of use is 7 years. The installed acceleration coefficient is 1.7.

Let's determine the annual rate: 100% / 7 x 1.7 = 24.29%

The residual value for the first year of use will be equal to the initial value - 875,000 rubles.

Depreciation amount for the year: 875,000 x 24.29% = 212,537.50 rubles.

Accrual for the month: 212537.50 / 12 = 17711.46 rubles.

Residual value for the second year: 875,000 - 212,537.50 = 662,462.50 rubles.

Depreciation amount for the year: 662,746.50 x 24.29% = 160,912.14 rubles.

Accrual for the month: 160912.14 / 12 = 13409.35 rubles.

Residual value for the third year: 875,000 - 212,537.50 - 160,912.14 = 501,550.36 rubles.

Amount of depreciation for the year: 501550.36 x 24.29% = 121826.58 rubles.

Accrual for the month: 121826.58 / 12 = 10152.22 rubles.

And so on for each year of use.

Method based on number of years of use

When applying this method, the amount of depreciation is determined each year based on the total number of years of use of the asset, as well as how many years remain until the end of this period.

The calculation is performed using the following formulas:

Then the monthly amount is determined:

Let's look at the calculation using an example. The price of the machine is 875,000 rubles, the service life is 7 years.

Let's find the sum of the numbers of years, with a total period of 7 years: 1+2+3+4+5+6+7=28 years.

The annual amount in the first year will be equal to: 875,000 X 7 / 28 = 218,750 rubles.

Accrual for the month: 218750 / 12 = 18229.17 rubles.

The annual amount in the second year will be equal to: 875,000 X 6 / 28 = 187,500 rubles.

Accrual for the month: 187500 / 12 = 15625 rubles.

The annual amount in the third year will be equal to: 875,000 X 5 / 28 = 156,250 rubles.

Accrual for the month: 187500 / 12 = 13020.84 rubles.

And so on for each year of use.

Production volume method

The monthly amount of depreciation with this method depends on the number of units produced using it each month, as well as the total planned volume for the entire period of use.

As stated in PBU 6/01, the annual amount is not determined in this case; the calculation must be made only monthly.

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It should also be taken into account that depreciation is determined starting from the next month after the OS is put into operation. This must be taken into account when determining depreciation for the first month.

The monthly depreciation amount is determined as follows:

Let's look at the use of the method using an example. Ruslan LLC bought the machine for 250,000 rubles. According to the passport, it is designed to produce 150,000 parts. In the first month after commissioning, 2,600 parts were produced, in the second - 1,850, in the third - 3,250.

Since depreciation is accrued from the second month of use, when calculating it we take into account the production of parts for the first two:

Monthly amount for the second month: (2600+1850) x 250000 / 150000 = 7416.67 rubles.

Amount for the third month: 3250 x 250000 / 150000 = 5416.67 rubles.

And so on for each month of use.

Which method should you choose?

Let's analyze the features of each method using a specific example. Let's assume we have an OS worth 110,000 rubles. and SPI 9 years (108 months). Then the coefficient K for the linear method will be 0.925926, and depreciation will be accrued in equal amounts over 9 years and will amount to 1,018.52 rubles. per month.

With the nonlinear method, our OS will fall into the 5th group with a coefficient K equal to 2.7. For him, depreciation in the first month will be 2,970 rubles, after a year - 2,138.51 rubles, after 4 years - 798.31, and after 5 years and 3 months the residual value in the amount of 19,611.09 can generally be written off to one-time expenses. Thus, the nonlinear method is characterized by a more accelerated write-off of the value of property as expenses than the linear one.

If a company plans to receive stable income over a long period of time, the straight-line depreciation method will be more optimal for it. If a company was created for a specific transaction or the prospects for its activities are vague, then it is quite logical to choose a non-linear method.

Results

The methods for calculating depreciation in tax and accounting are not the same. So, in the first case, according to the Tax Code of the Russian Federation, the main methods of calculating depreciation are only linear and non-linear. And in the second, according to PBU 6/01 for OS and PBU 14/2007 for NA, greater diversity is expected in this matter - this could be a way:

• linear;
• reducing balance;
• write-off of cost based on the sum of the numbers of years of SPI;
• write-off of cost in proportion to the volume of products (works).

We see that the only way that brings the two types of accounting closer together is linear. However, based on the specifics of its activity, each company determines for itself the most suitable option for calculating depreciation, both in accounting and tax accounting, and, above all, based on its economic feasibility.

Sources:

• Tax Code of the Russian Federation
• PBU 6/01, approved. by order of the Ministry of Finance of Russia dated March 30, 2001 N 26n
• PBU 14/2007, approved. by order of the Ministry of Finance of Russia dated December 27, 2007 N 153n

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GLAVBUKH-INFO

*Accounting legislation does not establish the point at which depreciation ceases when assets are transferred for conservation, modernization, reconstruction, or repair (lasting more than 12 months). Therefore, it must be specified in the organization’s accounting policies for accounting purposes. To bring accounting closer to tax accounting, depreciation should be stopped on the 1st of the next month.

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