Annual depreciation rates for fixed assets. Formula for calculating the depreciation rate. Estimated depreciation rates for fixed assets by depreciation groups
It is worth starting with an understanding of the concept 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of more progressive, economical technology, as a result of which there is a decrease in the relative usefulness of outdated OS).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.
ON APPROVAL OF ANNUAL WEAR RATES FOR FIXED ASSETS OF PUBLIC INSTITUTIONS
In accordance with the Action Plan for the implementation of the State Program for the Development and Improvement of Accounting and Auditing in the Republic of Kazakhstan for 1998-2000, approved by the Resolution of the Government of the Republic of Kazakhstan dated August 26, 1998 N 800, the Government of the Republic of Kazakhstan decides:
1. To approve the attached Annual depreciation rates for fixed assets (assets) of state institutions.
2. The Ministry of Finance of the Republic of Kazakhstan shall develop and approve the Rules on the procedure for determining and reflecting in accounting the depreciation of fixed assets (assets) of state institutions.
3. This resolution comes into force from the date of signing.
Prime Minister
ANNUAL WEAR RATES for fixed assets (assets) of state institutions
┌──────────────────────────────────────────┬───── ─┬──────────────┐ │ Types and groups of fixed assets (assets) │Code │Annual rate │ │ │Wear rate (in% to │ │ Initial wear │ │ Cost) │ ├─────────────────────────────────────────┼─ ─────┼──────────────┤ │I. Buildings │010 │ │ │Buildings of production and utility │ │ │ ││0101 │ 7 │ │Residential buildings │0102 │ 2 │ ├──────────────────── ──────────────────────┼──────┼──────────────┤ │II. Structures │011 │ │ │ (water pumping stations, stadiums, pools, roads, │ │ │ │ bridges, monuments, fences │ │ │ │ parks, squares and public gardens, │ │ │ │ boreholes, adits and others) │ 0111 │ 7 │ ├───────────────────────────────────────────────────┼──── ──┼──────────────┤ │III. Transmission devices │012 │ │ │ Power transmission and communication devices │0121 │ 4 │ │Transmissions and pipelines │0122 │ 5 │ ├─────────────────────── ───────────────────┼──────┼─────────────┤ │IV. Machinery and equipment │013 │ │ │Power machines and equipment │0131 │ 10 │ │Working machines and equipment │0132 │ 12 │ │Measuring devices │0133 │ 20 │ │Controlling devices and devices │0134 │ 20 │ │Laboratory equipment │0135 │ 10 │ │ Computer equipment │0136 │ 25 │ │ Medical equipment │0137 │ 10 │ │Office equipment │0138 │ 10 │ │Other machinery and equipment │0139 │ 15 │ ├──────────── ───────────────────────────────┼──────┼─────────── ───┤ │V. Intangible assets │014 │ │ │ (licenses, property rights, │0141 │ 10 │ │ broker places, goodwill, software │ │ │ │ support, organizational expenses and │ │ │ │ │ │ ├─────── ───────────────────────────────────┼──────┼────── ────────┤ │VI. Vehicles │015 │ │ │Rolling stock of railway, │0151 │ 15 │ │water, road transport │ │ │ │Rolling stock of air transport 0152 │ 15 │ │Carriage 0153 │ 15 │ │ Industrial vehicles │ 0154 │ 20 │ │ Sports vehicles │ 0155 │ 23 │ ├──────────────────────────── ──────────────┼──────┼─────────────┤ │VII. Tools, production │ │ │ │and household equipment │016 │ │ │Tools │0161 │ 30 │ │Production tools and accessories 0162 │ 10 │ │Household tools ─────────────────────────────────────┼──────┼──── ──────────┤ │VIII. Working cattle │017 │ │ │ Working cattle │0171 │ 12 │ ├──────────────────────────────────────────┼───── ─┼──────────────┤ │IX. Other assets │019 │ │ │ Perennial plantations │0191 │ 8 │ │ Capital expenditures for land improvement │0192 │ 12 │ │ Typical design documentation │0193 │ 10 │ │ Programs on technical media, │ │ │ │ magnetic films │ │ │discs, cassettes and others │0194 │ 25 │ └─────────────────────────────────── ───────┴──────┴──────────────┘Any equipment or fixed asset in use exposed to wear... It can be moral or physical. Moral written off in cases where technical means become obsolete and new devices and devices come to replace them. Physical appears in the process of natural use, and it is inevitable.
Characteristic
All non-current assets are depreciated. The list of exclusions includes landownership land, assets of intangible origin.
Depreciation is deterioration of the object during its operation, which affects the size of its valuation. The depreciation rate (HA) is the part of the property's value, which is expressed in percentage terms.
- the cost is written off based on the total number of years of useful operation;
- by reducing the balance;
- in proportional dependence on the volume of products, in the production process of which the object of calculation is involved;
For tax methodology:
- According to a linear scheme.
- Non-linear method.
To implement some methods, it is necessary to calculate the depreciation rate.
Stage 2... If calculations are made in a linear way, then wear should be sought by dividing 100 by the useful life, and in a non-linear scheme - 200 by the same indicator.
Stage 3... The useful life (SPI) is measured in months and is determined by the enterprise independently, based on several factors:
- restrictions on use, regulated by regulatory legal acts and requirements;
- on the period of intended use - depends on the intensity of operation and the desired productivity;
- expected wear and tear of a physical nature - this is influenced by the mode of use and the natural environment.
Stage 4... The decree of the government of the Russian Federation, containing information on the classification and grouping of fixed assets, contains information that regulates the service life of assets. There are 10 such categories in total, all of them are described in this act - it serves as a legal basis for regulating the calculation.
One of the main regulatory documents exercising control over the accruals of the depreciation rate is the Decree of the Council of Ministers of the USSR dated 10.22.1990 No. 1072. Regulated rules and regulations contained in the text of the document, allow to create favorable economic conditions for the timely updating of the OS and the introduction of new technologies in the areas of the national economy, also reduces the cost of repairing already outdated equipment and vehicles.
Other legal acts:
- "Methodological guidelines for the accounting of fixed assets", ratified by Order of the Ministry of Finance of the Russian Federation No. 91n of 13.10.2003.
In order for an item to be subject to depreciation, it must:
- be in operation for more than 12 months;
- bring benefits of an economic nature;
- not intended for resale.
The useful life depends on how much the equipment will be useful - this is determined on an independent basis, guided by the operational characteristics and information from the OS classifier.
The accrual of the depreciation amount is regulated by the Order of the Ministry of Finance of the Russian Federation No. 147n of 12.12.2005. The list of fixed assets is given in the text of PBU 6/01.
Accrual methods
Linear circuit... In this situation, the annual depreciation rate is set using the acquisition cost and the asset. Throughout the entire reporting period, deductions must be made at the rate of 1/12 every month.
Reducing the remainder- calculations are carried out on the basis of the residual price at the beginning of the period (reporting year), HA, acceleration factor with a value less than 3. HA is calculated by taking into account the service life according to the second formula.
Cumulative way- it is applied on the basis of the purchase price, the ratio of the remaining period of use to the one already past.
According to the goods produced - proportional... The calculation is carried out by providing information on the natural value of the products produced and the ratio of the initial purchase price of the OS to the expected volume of production for the entire period of operation.
Accelerated way- increase in the amount of deductions, which were determined on a straight-line basis. Asset value is fully included in production costs.
Formulas
The Tax Code of the Russian Federation contains only two methods: linear and non-linear.
Depreciation begins to be calculated from the starting dates of the month following the month in which it was produced. The accrual is terminated at the moment when the value of the object becomes extinguished or, for any reason, the object is out of use.
With the linear method, the rate is calculated for each asset separately.
HA = 1 / useful life * 100%
With this scheme, non-cash assets are accrued evenly throughout the entire period of use. With the non-linear method, the HA is calculated not separately for each object, but for a group of assets as a whole.
Amount of depreciation per month = Total balance of the value of the grouping objects * (HA, expressed as a percentage / 100%)
In the calculation of NA for accounting, two formulas have been developed.
The first method is - annual depreciation rate:
NA = (Pst - L st) / (Ap * Pst) * 100%, where
Pst- the initial purchase price of the object (rubles), Lst- the cost of an asset when it is decommissioned (RUB), AP- depreciation period (years).
The second method - the size of the indicator is determined using calculations using the service life of a particular facility:
HA = (1 / T) * 100%, where
T- asset life in years.
There is also another formula for taxation:
HA = (2 / Tm) * 100%, where
Tm- service life in monthly terms.
In percents
To determine HA in percentage display, you must use one of the formulas - linear or according to the correspondence to a certain group. However, you can use this formula:
HA = Amount of annual depreciation + original cost * 100%
The firm determines the term of useful use on an independent basis, but it should be guided by the appropriate classifier. If the object is suitable for several classification groups at the same time, then the preference is given to the planned period of use.
Examples of depreciation calculations are presented in this video.
"Tax Bulletin", N 4, 2004
At present, on the territory of the Russian Federation, there are annual depreciation rates for fixed assets of budgetary institutions and organizations, approved on June 28, 1974 by the State Planning Committee of the USSR, the Ministry of Finance of the USSR, the State Construction Committee of the USSR and the Central Statistical Board of the USSR in accordance with the Decree of the Council of Ministers of the USSR dated 11.11.1973 N 824 " On the results of the revaluation of fixed assets of institutions and organizations funded by the state budget "(hereinafter referred to as the Annual depreciation rates).
Over the past time, significant changes have occurred in the composition of fixed assets of budgetary institutions, caused by the emergence of new machines and equipment (personal computers, copiers, faxes, etc.), as well as the refurbishment and overhaul of buildings and structures of the budgetary sector (heating systems, security, etc. fire extinguishing). At the same time, whole classes of machines and equipment that existed in the 70s of the last century (punchers, tabulators, mini-computers, etc.) dropped out of the fixed assets of budgetary institutions.
It should be noted that the current annual depreciation rates were formed based on the specific characteristics of fixed assets, which does not comply with modern international financial and accounting standards. In addition, the Annual Depreciation Rates are not related to the All-Russian Classifier of Fixed Assets OK 013-94 (OKOF), approved by the Resolution of the State Standard of Russia on December 26, 1994 N 359, which contradicts the existing classification principles.
As a result, the use of the Annual Depreciation Rates leads to significant distortions of accounting and statistical reporting, which does not allow to objectively reflect the condition and reproduction of fixed assets of budgetary institutions and, accordingly, to reasonably plan the allocation of funds from the budgets of all levels for their replacement and overhaul.
In this regard, at the present time, at the initiative of the Ministry of Economic Development of Russia and the Ministry of Finance of Russia, a draft regulatory document is being developed, which provides for the transition to new wear rates for fixed assets of budgetary institutions, formed according to the useful life.
As you know, the Decree of the Government of the Russian Federation of 01.01.2002 N 1 approved the Classification of fixed assets included in depreciation groups (hereinafter referred to as the Classification of fixed assets), used for tax purposes.
According to paragraph 1 of the above Resolution of the Government of the Russian Federation, the Classification of fixed assets is recommended for use for accounting purposes, that is, it can also be used for calculating depreciation in budgetary institutions, but subject to a number of individual restrictions and additions. Therefore, the developed system of codification and determination of the useful life of fixed assets of budgetary institutions is based on the same principles as in the development of the Classification of fixed assets.
The proposed system for the formation of groups of fixed assets of budgetary institutions is focused on the OKOF, which is compatible, firstly, with international standards, and secondly, with the All-Russian Classifier of Economic Activities, Products and Services OK 004-93 (OKDP), approved by the Resolution of the State Standard Russia of 06.08.1993 N 17. Today OKOF is the only classifier that allows you to identify the species composition of fixed assets, which is important for accounting purposes.
The main guideline in determining the useful life of specific types of fixed assets provided for by OKOF was the depreciation rates established in accordance with the Unified norms of depreciation deductions for the complete restoration of fixed assets of the USSR national economy, approved by Decree of the USSR Council of Ministers of 10/22/1990 N 1072. However, in most In some cases, these norms were clarified on the basis of world practice by analyzing the terms of depreciation write-offs for various types of equipment adopted in other countries. Finally, the opinions of specialists were taken into account regarding the need to reduce the write-off time for certain types of fixed assets.
The proposed consolidated grouping of fixed assets makes it possible to unify the useful life for the same types of fixed assets that were previously unjustifiably differentiated according to wear rates.
It should be borne in mind that the composition of fixed assets of budgetary and commercial organizations practically coincides (computers can be used both in a budgetary institution and in a commercial organization), and depreciation rates and depreciation rates are determined depending on the useful life of fixed assets.
When developing a document concerning new norms of depreciation of fixed assets of budgetary institutions, it is also taken into account that their financing is carried out at the expense of budgets of different levels or budgets of state extra-budgetary funds on the basis of estimates of income and expenses, and, therefore, it is necessary to monitor the use and state of state property. In this regard, it is inappropriate to give the institution itself the right to choose in determining the useful life of its fixed assets, as established in tax legislation. In addition, it is necessary to establish a more stringent time frame for the use of fixed assets of budgetary institutions, namely: to slightly increase the terms of their useful use.
To this end, for the depreciation of fixed assets with useful lives of up to 30 years, it is proposed to establish clear values of the useful lives in each of the first nine groups. As for fixed assets with useful lives over 30 years (mainly buildings and structures), for greater transparency of their accounting and control, it is planned to divide the tenth group into three new groups of fixed assets, namely: with useful lives from 30 years to 40 years inclusive, from 40 to 60 years inclusive and over 60 years.
At the same time, it is supposed to give the right to the federal executive authorities to set the useful life and, accordingly, the rates of depreciation within each of these groups, depending on the characteristics of the operation of specific objects of fixed assets (bearing in mind different climatic conditions, as well as the level of physical and moral aging of fixed assets). In this case, when determining the wear rates, along with the need to take into account the achievements of scientific and technological progress in economic activity, the task is to determine the real (actual) useful life of fixed assets, taking into account their physical and obsolescence and optimize the cost of renewal.
When developing the document, the provisions of the Budget Code of the Russian Federation are taken into account, according to which the rates of depreciation calculated on the basis of the proposed principles for determining the useful life of fixed assets of budgetary institutions should apply to budgetary institutions of budgets of all levels (federal budget, budgets of constituent entities of the Russian Federation and local budgets), as well as for the organization of state extra-budgetary funds and should be applied by the executive authorities.
As for the expected timing of the entry into force of the normative document establishing new rules for calculating the depreciation of fixed assets of budgetary institutions, in accordance with clause 54 of the Accounting Instruction in budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 30, 1999 N 107n, depreciation of fixed assets budgetary institutions is determined for a full calendar year, regardless of the month in the reporting year, fixed assets were purchased or built. Consequently, the introduction of new depreciation rates calculated on the basis of useful lives will be made only from the beginning of the reporting period, that is, from January 1.
E.I. Pozdnyakov
Deputy Head
Department of Finance
Ministry of Economic Development of Russia
I. N. Titova
Department head
Department of Finance
Ministry of Economic Development of Russia
It is impossible to imagine the production process without fixed assets (PF). Providing the creation of a product, they wear out, that is, they are amortized, contributing a part of their price to the cost of the goods produced. These amounts, calculated in equal monthly installments, are combined under the term "depreciation", and the rate of deductions established by the state has been defined as the “rate of depreciation”.
Depreciation rate- the value calculated as a percentage of the price of the fixed asset used in the enterprise. The cost of any product produced in the firm always includes a share of the depreciation of fixed assets. We will learn how to determine the depreciation rate and make the necessary calculations from this article.
Depreciation rate of fixed assets: concept and structure
RUB 300,000 / 20 years = 15,000 rubles.
The rate of depreciation as a percentage will be equal to:
RUB 15,000 / 300,000 rubles. × 100% = 5%.
The depreciation rate is set depending on the methodology for calculating depreciation adopted in the company. There are four ways in accounting:
- linear, when deductions are made in equal shares throughout the entire life of the facility (as in the example presented);
- diminishing balance method, in which deductions are calculated by the ratio of the depreciation rate to its residual (and not original) value for each reporting year. Continuing with the example, we calculate the amount of depreciation for the next year. If in the 1st year of operation 5% of 300,000 rubles amounted to 15,000 rubles, then in the 2nd calculation it will be as follows: 5% of 285,000 rubles. (300,000 - 15,000), i.e. 14,250 rubles. In this case, the depreciation rate has not changed, and the amount of depreciation has decreased. When using accelerated depreciation, its annual rate can be calculated using the formula % = K / SPI, where K- the multiplying coefficient adopted by the company. It cannot be higher than 3;
- method of writing off the value of the aggregate SPI. When using this method, the calculation does not imply the calculation of the depreciation rate. However, understanding by it the share of the value of the fixed asset, recognized by the annual depreciation rate, the calculation formula may look like this: N = CHL / ∑CHL, where CHL is the number of years remaining until the end of the SPI of the asset object, and ∑CL is the sum of the numbers of years of the SPI. In our example, the calculation will be like this:
- -in the 1st year% = 20 years / (1 + 2 + 3 + 4 + 5 + 6 + 7 + 8 + 9 + 10 + 11 + 12 + 13 + 14 + 15 + 16 + 17 + 18 + 19 + 20) = 9.5%.
- Depreciation rate (HA) = 9.5% x 300,000 rubles. = 28,500 rubles;
- - in the 2nd year% = 19 years / 210 = 9%
- HA = 9% x 30,000 = 27,000 rubles. etc.;
- With this method, the depreciation rate will decrease, as will the amount of depreciation.
- method of writing off the cost in proportion to the number of products sold. With this method, the annual rate is not calculated, since the amount of depreciation is calculated from the natural indicator of the volume of production for the billing period.
When calculating the rates of depreciation for tax purposes, only two methods will be used - linear and non-linear. Linear is the most popular and is used in 70% of operating companies. It is considered simple, concise, and accurate.
Average depreciation rate
The calculation of the average annual rate is an important point in planning the amount of depreciation, since this indicator affects the final financial result. The initial parameters required for calculating the average rate of depreciation are:
- The cost of fixed assets at the beginning of the period;
- Annual and prospective payments for the commissioning of the processing plant;
- Information about the planned disposal of the property.
The average annual depreciation rate for the reporting period is determined by the formula:
- H a = ∑A o / OF cf,
- where H and - depreciation rate in%;
- ∑А о - the amount of depreciation of fixed assets, calculated in the reporting period, in rubles;
- OF cf - the average annual cost of fixed assets in rubles.