The annual amount of depreciation deductions is determined by the formula. Depreciation calculation using formulas. Non-linear depreciation methods
It is worth starting with the definition of depreciation. This term is interpreted as a gradual transfer of the amount spent on the acquisition of fixed assets to manufactured products (services).
There are tax consequences of adjusting the amount of depreciation deductions calculated according to the norms established by law. The amount of depreciation accumulations, which is set as a percentage of the existing book value of fixed assets, is otherwise referred to as the depreciation rate of fixed assets.
Basic concepts
Wear- the process of gradual loss of fixed assets consumer value. It is subdivided into physical and moral. In the first case, we are talking about a decrease in consumer value due to wear of parts, the negative influence of aggressive environments, and natural factors. In the second, a decrease in value regardless of physical wear and tear.
It is customary to distinguish between the obsolescence of the 1st (loss of the 1st initial cost due to an increase in labor productivity in the industry where the OS are manufactured) and the 2nd kind (the development of more progressive, economical technology, as a result of which there is a decrease in the relative usefulness of outdated OS).
Depreciation objects- OS, which are in the company either on the basis of ownership rights, or operational management, or economic management.
Useful life- the average service life of objects of a particular type.
Depreciation rate- the annual percentage of reimbursement of the cost of fixed assets established by the state. In our country, uniform depreciation rates are used. This indicator is determined for each type of OS. 
The economic meaning of depreciation
There are several versions, namely:
- By means of the amortization mechanism, cash flows are formed, which are subsequently directed to the reproduction of fixed assets.
- In accordance with the accrual principle, this is a method of splitting large investments in fixed assets by periods.
The depreciation rate of fixed assets is expressed as a percentage of the existing book value of the classification groups of non-current assets. At the same time, the norms are extensively differentiated by the types of equipment, machines, as well as by the types of work where they are applied, and by the existing industries. 
Depreciation methodology
There are only five payment methods:
Depreciation rate: calculation formula
For accounting purposes, the calculation of this indicator is carried out according to 2 formulas. In the first case, the annual depreciation rate is determined as follows:
Us = (Pst - Lst): (Ap Pst) 100%, where
Pst - 1-initial cost of fixed assets, in rubles;
Profit occupies an important place in the structure of enterprise funds used as capital investments. Today, one can observe a tendency towards an increase in the share and the absolute size of profit in the sources of investment capital investments.
Finally, it is worth recalling that the article considered concepts such as depreciation, depreciation, depreciation rate, service life, and so on.
Fixed assets registered by the company, through depreciation deductions, gradually transfer their considerable cost to production costs. Several methods of calculating depreciation have been legally approved, but there are no strict guidelines for the mandatory application of any particular method. However, there are a number of approved Provisions and Instructions stating the recommended version of the formula for calculating depreciation for each specific group from the List of qualifications of fixed assets.
Depreciation methods
Based on the theses of the legislation of the Russian Federation, depreciation property includes equipment, the duration of productive operation of which exceeds a period of 12 months, and the initial cost is determined in the amount of 40 thousand rubles. Land, natural resources, objects of unfinished capital construction, securities have no wear and tear, and therefore are not subject to depreciation.
There are several calculation methods:
- Non-linear.
Linear way
The linear method is the most common due to its elementary and unpretentiousness. At the first stage of work, the depreciation rate is determined according to the formula for calculating the depreciation of fixed assets:
NAO = 1 / service life in months x 100%
The annual rate of depreciation deductions is determined as a percentage.
CAM = PS x NAO / 100%,
where the initial cost of the fixed asset is reflected in the PS.
Based on the calculations obtained, monthly values of norms and amounts of depreciation deductions are found. According to this method, depreciation is made directly for each inventory number of the property that is registered with the organization.
Depreciation is charged monthly in equal installments.
The depreciation rate does not change during the entire period of operation of the facility.
Assessment of technological equipment 550 thousand rubles. Refers to the 4th depreciation group, the operating period is 84 months (7 years).
Depreciation rate = 100%: 7 = 14.29% per year
Amount = 550,000 x 14.29%: 100% = 78,595 rubles. in year
Depreciation deductions every month = 78595/12 = 6550 rubles.
Non-linear depreciation methods
The non-linear version of depreciation, in turn, is subdivided into several more areas:
The declining balance method is characterized by an accelerated depreciation process, which is based on the residual value of the property.
UOAO = OS x NAO x KU / 100%,
- OS - residual value;
- KU - acceleration coefficient.
The cost of the property is 300,000 rubles. The service life is 5 years. The acceleration coefficient, enshrined in the accounting policy, is 1.5.
Depreciation rate = 100%: 5 = 20% 
Depreciation of fixed assets according to the formula of the cost write-off method based on the sum of the number of years of useful life is determined by the formula:
AOChL = PS x CHLO / CHLPI,
NLO - the number of years that remain until the end of the service life,
CHLPI - full useful life of fixed assets.
The initial cost of the fixed asset is 400,000 rubles. The second depreciation group, service life is 3 years. According to the method of writing off the cost of fixed assets in proportion to the volume of production, work and services rendered, the formula for calculating depreciation takes the following form:
AOVP = FOP x PS x / PO,
FOP - the volume of products actually produced for a specific reporting period,
PO - the planned volume of production for the entire period of useful equipment use.
This method of accrual is fixed in the act of acceptance and transfer (form OS-1).
The initial cost of the car is 430 thousand rubles. The expected mileage is 500 thousand km.
PS / expected mileage = 430,000 / 500,000 = 0.86 rubles / km
Wear
During the period of operation, fixed assets are exposed to the external environment and other negative influences, therefore, over time, the moral and physical deterioration of the equipment used is manifested.
Physical deterioration implies a decrease in the level of the original technical characteristics of fixed assets and depends on many factors:
- The initial state of fixed assets;
- Operation level;
- The presence of an aggressive environment;
- The skill level of the service personnel.
The economic essence of obsolescence is that production assets are depreciated before the end of their useful life. The constant development of production leads to the occurrence of obsolescence due to:
- Reducing the cost of production of fixed assets,
- Release of similar equipment with higher performance.
Increasing and decreasing coefficients
Businesses can use various factors that speed up or slow down the depreciation process. Firms reflect the choice of indicators provided for in the Tax Code of the Russian Federation in accounting policies.
For equipment used in a hostile atmosphere or in conditions of extensive use, multiplying factors are applicable. When calculating depreciation of fixed assets according to the calculation formula, increasing coefficients are applied in the amounts approved by law.
The organization, according to the decision of the head, can also apply decreasing coefficients. According to the Tax Code of the Russian Federation, special efficiency factors are applied to vehicles received or leased. For example, minibuses intended for passenger transportation with an acquisition cost of more than 400 thousand rubles are depreciated at k = 1/2.
All changes concerning the application of additional coefficients are fixed in the accounting policy of the enterprise and are valid throughout the tax period. Recalculation of depreciation of fixed assets according to the calculation formula during the reporting period is not allowed.
- by way of decreasing balance;
- by the way of writing off the cost according to the sum of the numbers of years of the useful life;
- method of writing off the cost in proportion to the volume of products (works).
This procedure is provided for by paragraph 18 of PBU 6/01.
Linear way
To calculate depreciation in a linear way, you need to know:
- table.
This procedure is provided for by clause 19 of PBU 6/01.
The linear depreciation method is also used in tax accounting. For the peculiarities of its use, see. How to calculate depreciation of fixed assets in tax accounting using the straight-line method .
Advice: algorithms for calculating depreciation rates for the linear method in accounting and tax accounting are somewhat different. In tax accounting, the monthly rate is immediately determined. In accounting, the annual rate and the depreciation amount are first calculated, and then the amount that is charged monthly (1/12 of the annual depreciation). Due to rounding off, the depreciation amounts calculated in accounting and tax accounting may differ. To avoid this, in accounting, determine the indicator "Annual depreciation rate" with the maximum number of decimal places (at least four).
An example of calculating depreciation in a linear way
CJSC "Alpha" acquired a forklift. The initial cost of the loader, formed in accounting and tax accounting, is the same and amounts to 500,000 rubles.
The useful life of fixed assets is determined by Alpha according to the Classification approved by the RF Government Decree of January 1, 2002 No. 1. The loader belongs to the fourth depreciation group. When the fixed asset was put into operation, its useful life was set at 6 years (72 months). According to the accounting policy in accounting and tax accounting, depreciation on fixed assets is charged on a straight-line basis.
According to the rules of tax accounting, the monthly depreciation rate of the loader is equal to:
1: 72 months × 100% = 1.3889%.
The monthly amortization amount was:
RUB 500,000 × 1.3889% = 6945 rubles.
According to the accounting rules, the annual depreciation rate for the car was:
(1: 6 years) × 100% = 17%.
The annual amount of depreciation deductions will be equal to:
RUB 500,000 × 17% = 85,000 rubles.
The monthly depreciation amount was:
RUB 85,000 : 12 months = RUB 7083
To avoid the difference between the monthly amount of depreciation in accounting and tax accounting, the Alpha accountant more accurately determined the annual depreciation rate of the loader:
(1: 6 years) × 100% = 16.6667%.
In this case, the annual amount of depreciation deductions is:
RUB 500,000 × 16.6667% = 83,334 rubles.
The monthly depreciation amount is:
RUB 83,334 : 12 months = RUB 6945
With this approach, the monthly depreciation amounts of the loader accrued in accounting and tax accounting will be equal.
The advantage of the linear depreciation method is its ease of use: the value of a fixed asset is repaid evenly throughout its useful life. In addition, this is the only way to avoid the difference between depreciation in accounting and tax accounting.
Decreasing balance method
If an organization applies the method of diminishing balance when calculating depreciation of fixed assets, then it can use a multiplying factor to the depreciation rate, but not more than 3.0 (clause 19 of PBU 6/01). The specific value of this coefficient is necessary fix in accounting policy (p. 7 PBU 1/2008). Previously, only small businesses could apply the maximum value of the coefficient (3.0). Restrictions on the application of this coefficient were removed from January 1, 2006. This means that all organizations can apply the 3.0 coefficient only for the depreciation of fixed assets put into operation after December 31, 2005. For the rest of the fixed assets, it is necessary to apply the multiplying coefficients originally established during their commissioning. This procedure follows from the order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n, which is confirmed by the letter of the Ministry of Finance of Russia dated June 22, 2007 No. 03-05-06-01 / 71.
To calculate depreciation using the diminishing balance method, you need to know:
- residual value of fixed assets at the beginning of the year. The list of expenses that form the initial cost of the fixed asset is given in table;
- its useful life.
First, determine the annual depreciation rate. To do this, use the formula:
Then calculate the annual depreciation amount. To do this, use the formula:
The amount of depreciation to be charged on a monthly basis is 1/12 of the annual amount.
Since the residual value of the fixed asset is assumed at the beginning of each reporting year, the annual depreciation amount will gradually decrease. The monthly depreciation amounts will remain the same for each year.
Example of calculating depreciation using the declining balance method
CJSC "Alpha" has acquired a passenger car. The initial cost of the fixed asset, formed in accounting, is 600,000 rubles. The car was put into operation in December 2012. The useful life of the vehicle is 4 years.
According to the accounting policy, in accounting, depreciation on vehicles is charged using the diminishing balance method using a multiplying factor of 2.0.
Depreciation for this car has been charged since 2013. The residual value at the beginning of 2013 is equal to its initial value, since no depreciation was charged in 2012.
The annual depreciation rate is: (1: 4) × 100% = 25%.
The calculation of depreciation deductions for the useful life of the car is presented in the table:
| Year of operation | Residual value at the beginning of the year, rubles | Depreciation rate,% | The annual amount of depreciation deductions, taking into account the increasing coefficient, rubles. (column 2 × column 3 × 2.0) | Monthly amount of depreciation deductions during the year, rub. | Residual value at the end of the year, RUB |
| 1 | |||||
| year 2013 | |||||
| year 2014 | |||||
| 2015 year | |||||
| 2016 year |
After the end of its useful life, the organization sold the car at the residual value of RUB 37,500. (without VAT).
Situation: how to write off the value of a fixed asset in accounting if depreciation is calculated using a diminishing balance method and the residual value cannot reach zero?
The legislation does not contain a direct answer to this question. Therefore, develop your own approach and consolidate it in the accounting policy of the organization (clause 7 PBU 1/2008). There are two possible options.
Option 1 ... In the last month of the useful life, write off the residual value of the object in full on account 02. Because, firstly, by the end of the useful life, the fixed asset must be completely depreciated. And secondly, based on the principle of rationality, an organization can recognize costs in the expenses of the reporting period if their amount is not significant (clause 6 of PBU 1/2008, clause 6.2.1 of the Concept approved by the Methodological Council on Accounting under the Ministry of Finance of Russia December 29, 1997).
The criterion of materiality of depreciation deductions is not established by law, therefore the organization has the right to determine it independently in accounting policy for accounting purposes (clauses 7, 8 PBU 1/2008).
With the diminishing balance method, the residual value of an item at the end of its useful life is usually less than one percent of its original value. Therefore, in accounting, this amount can be taken into account in expenses.
Option 2. In clauses 21-22 PBU 6/01 it is said that it is necessary to charge depreciation until the cost of the fixed asset is fully repaid or it is written off from the register. On this basis, depreciate the object using the diminishing balance method until the moment it is written off due to disposal (moral, physical depreciation, sale) (clause 29 PBU 6/01).
The advantage of the diminishing balance method is that in the first years of operation, the fixed asset is depreciated faster than with the linear method. The disadvantage is that the period of full repayment of the value of the object exceeds its useful life.
The method of reducing the balance used in accounting is similar to non-linear depreciation , which is used in tax accounting. However, these methods are not complete analogues. The main differences between the non-linear method (tax accounting) and the diminishing balance method (accounting) are as follows:
- with the non-linear method, depreciation is calculated based on the total cost of all objects of depreciable property belonging to this depreciation group (clause 2 of article 259.2 of the Tax Code of the Russian Federation);
- the non-linear method cannot be applied to buildings, structures, transmission devices included in the eighth to tenth depreciation groups (clause 3 of article 259 of the Tax Code of the Russian Federation);
- after the total balance of the depreciation group reaches a value of less than 20,000 rubles, in tax accounting the organization has the right to take into account the entire residual value of the total balance as part of non-operating expenses of the current period (clause 12 of article 259.2 of the Tax Code of the Russian Federation);
- with the non-linear method, for each depreciation group, a fixed depreciation rate is established, which does not depend on the useful life of the fixed asset included in this depreciation group (clause 5 of article 259.2 of the Tax Code of the Russian Federation).
Write-off of value by the sum of the number of years of useful life
To calculate depreciation by writing off the cost by the sum of the numbers of years of useful life, you need to know:
- the initial cost of the fixed asset (replacement, if the object was revalued). The list of expenses that form the initial cost of the fixed asset is given in table;
- its useful life.
The annual depreciation rate is not required for the calculation. Therefore, immediately determine the annual depreciation amount. To do this, use the formula:
The amount of depreciation to be charged on a monthly basis is 1/12 of the annual amount.
This procedure is established by clause 19 of PBU 6/01.
In tax accounting, there are no analogues to the method of writing off the value by the sum of the numbers of years of useful life.
An example of calculating depreciation based on the sum of the numbers of years of useful life
Alpha CJSC purchased a condensate pump. The initial cost of the fixed asset is 45,000 rubles. When the pump was put into operation, its useful life was set at 2 years. According to the accounting policy in accounting, depreciation on machinery and equipment is charged by writing off the cost according to the sum of the number of years of useful life.
The sum of the years of the pump's useful life is:
1 + 2 = 3.
In the first year of operation of the pump, the annual depreciation amount will be:
2: 3 × 45,000 rubles. = RUB 30,000
RUB 30,000 : 12 months = RUB 2500
In the second year of operation of the pump, the annual depreciation amount will be:
1: 3 × 45,000 rubles. = 15,000 rubles.
The amount of monthly depreciation deductions is equal to:
RUB 15,000 : 12 months = 1250 RUB
The advantage of this method is that in the first years of operation, the fixed asset will be depreciated faster than with the linear method. In this case, unlike the method of the diminishing balance, the period of repayment of the value of the object coincides with the period of its useful life.
Method of writing off the cost in proportion to the volume of products (works)
To calculate depreciation by writing off the cost in proportion to the volume of production (work), you need to know:
- the initial cost of the fixed asset. The list of expenses that form the initial cost of the fixed asset is given in table;
- the estimated volume of products (works) that can be produced with the help of the fixed asset for the entire period of its useful use (in physical terms);
- the actual volume of products (works) produced using the fixed asset for the reporting period (in comparable physical measures).
When writing off the value of a fixed asset in this way, you do not need to determine the annual rate and the amount of depreciation. This is explained by the fact that the amount of depreciation deductions depends on the volume of production, which can change during the year. Accordingly, the amount of depreciation that will be written off as expenses must be determined on a monthly basis.
Calculate the amount of depreciation for each month of using the fixed asset using the formula:
This procedure is established by clause 19 of PBU 6/01.
In tax accounting, there are no analogues to the method of writing off the cost in proportion to the volume of production (work).
An example of depreciation in proportion to the volume of products (works)
CJSC "Alpha" acquired a forging press, the resource of which allows the production of 100,000 items. The initial cost of the press is 2,000,000 rubles. According to the accounting policy for press-forging equipment, the organization charges depreciation in proportion to the volume of products produced.
In 2015, using the press was released:
- in January - 10,000 items;
- in February - 3000 items.
The amortization amount accrued for the forging press was:
In January: 10,000 pcs. × 2,000,000 rubles. : 100,000 pcs. = 200,000 rubles.
In February: 3000 pcs. × 2,000,000 rubles. : 100,000 pcs. = 60,000 rubles.
The advantage of this method is that the accrued depreciation most accurately reflects the physical depreciation of the fixed asset. The disadvantage is the high complexity of calculations.
A long-term operation of the stage-by-stage transfer of the cost of fixed assets to the products manufactured by the enterprise is called, the purpose of which is to create a special depreciation fund. Subsequently, these funds are used for partial or complete renovation, that is, fixed assets.
The law fixes the annual interest rates, with the help of which the amount of annual deductions for the repayment of the value of the objects of the funds is determined. This interest rate is called the depreciation rate.
General information
The funds accrued for depreciation are included in the cost of manufactured products. That is, after the sale of the goods, part of the proceeds is sent to the amortization fund. They are calculated taking into account their amortization period and use in the production process.
- is the property of the taxpayer;
- used by him to make a profit;
- compensated by depreciation charges.
Are not subject to depreciation:
- property, from third parties,
- housing facilities, unless they are used to generate income;
- permanent and irreplaceable types of fixed assets: land, forests.
The main functions of depreciation funds:
- restoration of completely worn out or unusable;
- gradual renewal of funds;
- acquisition of new equipment and facilities.
The accrual of the depreciation amount starts from the capitalization date, the last depreciation period will be the moment when the means of production are excluded from the balance sheet. Accruals are not made during repair, reconstruction or conservation for a period of at least three years.
Depreciation rate concept
The depreciation rate is calculated by dividing the total amount of depreciation for 1 year by the initial cost of production assets (in%). In other words, this value is inversely proportional to the period of useful use of the object.
The rates can be set according to the data of a special Handbook, but enterprises have the right to independently establish or calculate the depreciation rate.
The depreciation rate is directly related to the useful life of various assets of fixed assets. is determined taking into account the rate of development of science and technology, technical capabilities for the release of new funds, the relationship between needs and capabilities in the field of production.
Methods for their calculation
To determine the norms, you need to know the initial cost and the duration of the useful life of fixed assets.
There are usually no problems with determining the initial cost, but it is sometimes rather difficult to establish the period of use of production facilities. Some enterprises set these terms independently, in particular, when amortizing intangible assets.
Using a single Classifier
But you can apply a single Classifier by, approved by Decree No. 1 of the Government of the Russian Federation of 01.01.2002. If the depreciable object belongs to several groups at the same time, you can set the term yourself within the admissible groups. After that, you can calculate the monthly depreciation rate.
To calculate the amount for the year, multiply the monthly rate by 12. If you need to calculate the depreciation rate for a period of more than a year or less, the monthly rate should be multiplied by the number of months that have passed since.
- The factor of physical depreciation is determined by the formula: KFI = Depreciation: Initial cost of fixed assets.
- The coefficient of validity serves to determine the state of the object on the date of calculation and is calculated by the formula: KG = Residual value: The initial cost of the fixed asset.
Obsolescence is the depreciation of funds until they reach full physical wear and tear. The degree of obsolescence is determined by the formula:
In fact, the degree of depreciation of funds does not always affect their normal functioning. In modern conditions, enterprises strive to introduce new technologies, use more modern means of production. For this it is used
Depreciation is provided to repay the cost of fixed assets. The concept of depreciation can be viewed in a narrow and broad sense. In the narrow sense, depreciation is the percentage of depreciation of fixed assets. In a broad sense, depreciation is a process of gradual transfer of the value of fixed assets to produced goods (works, services). In accordance with the Regulation on Accounting No. 6/01 "Accounting for Fixed Assets", the useful life of fixed assets is the period during which the use of an item of fixed assets will bring economic benefits. The depreciation rate depends on the useful life and the historical cost of the item of property, plant and equipment.
Initial cost
The initial cost is the actual costs of the enterprise for the acquisition, construction and manufacture of the facility minus value added tax. For example, the actual cost of purchasing an item of property, plant and equipment amounted to RUB 10,000 (including VAT RUB 1,525.42). In this case, the initial cost will be equal to 8474.58 rubles.Also, the actual costs of the acquisition, construction and manufacture of an item of fixed assets can include:
- Delivery costs of the object.
- The cost of construction work.
- Information and consulting services related to the acquisition of fixed assets.
- Customs duties and taxes.
- The cost of intermediary services.
- Other costs for the acquisition, construction and manufacture of an item of fixed assets.
Depreciation methods
PBU 6/01 provides for the following methods for calculating depreciation:- Linear method.
- Decreasing balance method.
- The method of writing off the value by the sum of the number of years of useful life.
- Method of writing off the cost in proportion to the volume of products (works).
Linear way
When using the linear method, depreciation is calculated based on the initial cost of the item of fixed assets at the beginning of the reporting period and the depreciation rate. The depreciation rate depends on the useful life. The useful life is determined by the accountant independently when accepting the fixed asset for accounting. The depreciation rate is calculated using the formula: 100% / useful life.
The annual amount of depreciation deductions is determined by the formula:
(original cost * depreciation rate) / 100%
Accordingly, to obtain a monthly depreciation amount, the resulting annual depreciation amount should be divided by 12 months.
In accordance with the given data, we will calculate the monthly depreciation amount.
1. Determination of the depreciation rate: 100% / 4 = 25%
2. Determination of the annual depreciation amount: (15000 * 25%) / 100% = 3750
3. Determination of the monthly depreciation amount: 3750/12 = 312.50.
Decreasing balance method
When using the diminishing balance method, depreciation is calculated based on the residual value of the fixed asset at the beginning of the reporting period and the depreciation rate. The depreciation rate depends on the useful life and the coefficient, which cannot exceed 3. For example, the actual cost of acquiring a fixed asset net of VAT was 15,000 rubles. The accountant determined the useful life of 4 years. The coefficient is 2.
The depreciation rate is 25% (100/4). Taking into account the coefficient, the annual depreciation rate will be 50% (25% * 2).
To calculate depreciation, we will draw up a calculation table.
| Year of use of the OS | |||
| First | 15000 | 7500 | 7500 |
| Second | 7500 | 3750 | 11250 |
| Third | 3750 | 1875 | 13125 |
| Fourth | 1875 | 1875 | 15000 |
Method of writing off the cost by the sum of the number of years of useful life
With the method of writing off the value by the sum of the number of years of useful life, depreciation is calculated based on the initial cost of the fixed asset and the ratio of the number of years remaining until the end of the useful life of the object to the sum of the number of years of the useful life of the object.For example, the actual cost of acquiring a fixed asset net of VAT was 15,000 rubles. The accountant determined the useful life of 4 years.
The sum of the numbers of years of useful life is determined as follows:
1 + 2 + 3 + 4 = 10.
To calculate depreciation, we will draw up a calculation table.
| Year of use of the OS | Cost of fixed assets at the beginning of the billing period (rubles) | Annual depreciation amount (RUB) | Accumulated depreciation (RUB) |
| First | 15000 | 15000 * 4 / 10 = 6000 | 6000 |
| Second | 9000 | 15000*3/10 = 4500 | 10500 |
| Third | 4500 | 15000*2/10 = 3000 | 13500 |
| Fourth | 1500 | 15000*1/10 = 1500 | 15000 |
Method of writing off the cost in proportion to the volume of products (works)
With the method of writing off the cost in proportion to the volume of production (work), depreciation is calculated based on the natural indicator of the volume of production (work) in the reporting period and the estimated volume of production (work) for the entire period of use of the fixed asset. With this method, the calculation of depreciation per unit of production is made by dividing the initial cost of the item of fixed assets by the estimated volume of production (work).
For example, the actual cost of acquiring a fixed asset net of VAT was 15,000 rubles. The accountant determined the useful life of 4 years. The annual production volume was 1000 tons.
If we assume that 1000 tons of products will be produced annually, the depreciation per unit of production will be equal to 15 rubles / ton (15000/1000).
The application of this method is advisable in enterprises where the volume of products produced directly depends on the frequency of use of the fixed asset.