Depreciation rate of the active part of fixed assets. Types of depreciation of fixed assets. Depreciation rate in financial management

Let's talk about depreciation rate of fixed assets, which is used to analyze the condition of fixed assets. The ratio shows how much fixed assets are depreciated. It is equal to the ratio of the amount of depreciation to the original cost of fixed assets.

Fixed assets during their operation are subject to wear and tear (moral and physical). To determine the degree of wear and tear, the wear rate of fixed assets is calculated.

The ratio is calculated using data from the balance sheet. To calculate the depreciation rate of fixed assets, it is necessary to calculate depreciation and the initial cost of fixed assets.

Depreciation is the process of transferring the cost of fixed assets to manufactured products in order to fully restore their value. Depreciation charges are included in the cost of manufactured products. To calculate depreciation charges, you need to know the initial costs of fixed assets and their useful life.

The governing documents regulating the activities of the accounting department list fixed assets. It is impossible to formalize the disposal of expensive equipment, vehicles or complex systems without systematically charging depreciation. Using this parameter, the useful life of the unit is determined, and its replacement is planned. Often, due to budget limitations, enterprises leave fixed assets in the operating fund. True, this does not guarantee the quality of workmanship and, most importantly, the safety of working on such equipment.

Depreciation of fixed assets refers to the degree to which expensive assets that belong to the organization lose their value and consumer properties. The essence of calculating the degree of wear and tear is a permanent reduction in the price of the product in accordance with the actual period of use. It should be distinguished that wear and tear as such must be accompanied by direct exploitation of the funds.

If time passes, the price decreases, but the price is nothing more than obsolescence.

The following factors influence physical or material wear and tear:

• The volume of loading of funds that are directly involved in the production process
• Features of technologies (technological process) that are used in a specific production
• The existing qualifications of the equipment operator, as well as his personal attitude towards the entrusted property
• The quality of machines or vehicles that are put into operation
• Other parameters, such as storage conditions, maintenance and care of fixed assets

Obsolescence refers not only to the obsolescence of existing facilities, but also to the degree of influence exerted by the results of the introduction of new, more progressive funds. In the latter case, the measures are more than justified, which is confirmed by the very real economic effect.

An example of such implementation is the purchase of equipment, which, unlike the old analogue, is equipped with additional functions. Typically, among such opportunities, tools are highly valued, due to which manual labor is reduced (occurs).

In the practice of business entities, the concept of removable and irreparable wear is used. Removable technical deficiencies make it possible to extend the life of equipment due to restoration costs. Such actions include restoring the operational properties of gas meters, plumbing equipment or units in general. In this case, such a parameter as the amount of additionally acquired value is taken into account. If this value is greater than the allowable budget for the repair of fixed assets, wear and tear is considered removable.

How to calculate the amount of depreciation

In order to calculate the decrease in the consumer properties of an object, several methods are used. All of them are generally accepted, but the choice of a particular one can be based solely on the economic benefit pursued by the enterprise.

The most difficult part of accounting calculations is the recovery of accounting data. So, if the necessary information is not available, an integrated approach will be necessary:

How is car depreciation calculated?

As a result of a traffic accident, a car inevitably loses its appearance and market value. On the one hand, the car owner does not need to carry out special measures. For repairs they will charge him as much as necessary. In this case, replacement of parts, as a rule, occurs with new analogues or used ones with the consent of the owner.

The need to carry out calculations to assess the degree of wear and tear arises when a person applies for an insurance premium to his insurer. According to the current agreement, the person will be compensated for the cost of restoration work and the price of spare parts, taking into account wear and tear. If in the first case a citizen can count on the application of current prices, then in the second case a large number of disputes almost always arise.

Since 2010, a document has been in force in the Russian Federation, the provisions of which are addressed by experts from independent agencies, representatives of insurance companies and vehicle owners themselves. Calculation of material damage in accordance with the Government Decree involves determining the fair value of spare parts, taking into account their depreciation.

Each side of the conflict may interpret this document differently, but the fact remains: citizens use it to compare their losses. quite complex, but in any case they help clarify the situation. A special group includes spare parts for a car, which have a direct impact on safe driving.

For example, for wear and tear of a vehicle body, parameters such as age and the manufacturer’s warranty against through corrosion are used. To calculate the depreciation of a machine tire, the following initial data are taken: the height of the pattern of the new product and the actual height, the parameter of the minimum permissible height. An additional factor that corrects the degree of wear is the age factor. So, if the tire has been in use for more than three but less than 5 years, a 15% deflator is used. For older items more than five years old, the amount is adjusted by 25%.

Studying trends in establishing wear indicators, it is noted that underestimation of coefficients occurs for the best-selling car brands in Russia. According to calculated data, the average depreciation of a domestic car is 5-6% per year. It turns out that after 20 years there is no particular point in taking out insurance, since the insurance company will only pay for repairs, but not for parts.

This issue was resolved by the legislator only in 2014. According to the regulations of the Central Bank of the Russian Federation, the maximum degree of wear and tear for a car cannot exceed 50%.

Still, calculating wear and tear is best left to experts. Experts take into account three stages in which a part becomes obsolete. The first is the running-in of adjacent parts as a result of friction. The second stage is considered the normal period of operation. The third period is considered the time of critical (complete) wear and tear, at which the car or its individual component becomes unsafe.

How to reduce wear

When talking about the physical wear and tear of individual components, mechanisms and parts of a car, we mean friction. This is the main reason why products wear out, which inevitably leads to the need to replace it.

The most common way to combat the phenomenon of friction is the use of additives, special compounds, oils and other substances. Often such materials are called metal conditioners. In some cases, changing the oil gives the expected effect - the car owner spends less on purchasing spare parts. Experienced drivers usually try to purchase time-tested products that do not contain solid particles or compounds.

Particular attention should be paid to the need for maintenance. The principle of reducing wear on the driving mechanisms of a car is quite simple: if you replace used parts in a timely manner, this will prevent the failure of more serious units.

In first place among the leading components is the body. It not only provides protection for internal mechanisms, driver and passengers from precipitation, but also serves as the basis for fastening and assembling the entire vehicle. Body wear can be reduced by constantly monitoring the surface of the paintwork. If defects are detected, corrective measures should be taken immediately (priming and painting).

To determine irreparable wear and tear, use the amount of value by which the price of an object is reduced due to a cause-and-effect relationship with its value. When studying the quality of funds, both an excess and a lack of useful properties may be discovered. The determination of depreciation in this case is based on the calculation of capitalized losses.

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Depreciation rate of fixed assets — a conditional indicator of asset depreciation, which is calculated on a certain date. Let's consider the calculation algorithm, as well as how this indicator changes with different methods of accounting for depreciation.

Algorithm for calculating the depreciation coefficient of fixed assets

The depreciation ratio of fixed assets (hereinafter referred to as KAOS) shows how much the fixed assets of an enterprise are worn out and how soon they will have to be repaired or updated. This indicator is calculated using the formula

KAOS = A / PSt × 100,

A - depreciation (account balance 02);

PSt is the initial cost of fixed assets (account balance 01).

You can also use the data from Form 5 from the notes to the balance sheet to calculate this ratio.

For an algorithm for filling out form 5, see the article.

You will find an example of a balance sheet in the material.

In this case, KAOS will be equal to:

KAOS = line 5,200 (depreciation data) / line 5,200 (original cost data) × 100.

This indicator is calculated for a specific date, most often at the beginning and end of the year.

KAOS is a conditional indicator and depends on the chosen method of calculating depreciation. Let's look at how it will change in 2015 using an example (for clarity, let's agree that the company has only one OS).

Example

The company Sigma LLC bought a machine in January 2012 at a price of 578,470 rubles. (including VAT RUB 88,241.18). It was put into operation the same month. The period of use is 8 years. Production capacity - 500,000 units. for the expected service life.

Postings:

Dt 08 Kt 60 — 490,228.82 rub. - OS arrived;

Dt 19 Kt 60 - 88,241.18 rub. — VAT;

Dt 01 Kt 08 — 490,228.82 rub. — OS accepted for accounting.

SALT for account 01 for 2015:

Changes in the wear rate for different methods of calculating depreciation

Linear method

The most common method of calculating depreciation is considered to be straight-line. The initial (after revaluation - replacement) price of the fixed assets is distributed in equal shares over the entire useful life.

In the example conditions, the amount of depreciation will be:

Per year - 61,278.60 rubles. (RUB 490,228.82 / 8 years);

Per month - 5,106.55 rubles. (RUB 61,278.60 / 12 months).

For 2012, depreciation is equal to RUB 56,172.05. (5,106.55 × 11 months);

For 2013 - 61,278.60 rubles;

For 2014 - 61,278.60 rubles;

SALT for account 02 for 2015:

KAOS as of 01/01/2015 = 36.46 (178,729.25 / 490,228.82 × 100);

KAOS as of December 31, 2015 = 48.96 (240,007.85 / 490,228.82 × 100).

Reducing balance method

When calculating depreciation in this case, the formula is used

A - depreciation;

О - residual (i.e. account balance 01 minus account balance 02) cost of fixed assets;

n is the depreciation rate.

Based on the example discussed above, the depreciation rate is 12.5% ​​(100% / 8 years).

The depreciation amount will be:

2012 - 56,172.05 rubles. (490,228.82 × 12.5% ​​= 61,278.60 rubles / 12 months × 11 months);

2013 - 54,257.09 rubles ((490,228.82 - 56,172.05) × 12.5%);

2014 - 47,474.96 rubles. ((490,228.82 - 56,172.05 - 54,257.09) × 12.5%);

2015 - 41,540.59 rubles. ((490,228.82 - 56,172.05 - 54,257.09 - 47,474.96) × 12.5%).

SALT for account 02 for 2015:

KAOS as of 01/01/2015 = 32.21 (RUB 157,904.10 / 490,228.82 × 100);

KAOS as of December 31, 2015 = 40.68 (199,444.69 / 490,228.82 × 100);

Method of writing off cost based on the sum of the numbers of years of useful life

Depreciation in this case is calculated using the formula

A = St × l / L,

St - cost of fixed assets;

l - number of years until the end of using the OS;

L is the sum of the numbers of years of expected use of the OS.

That is, the calculation will be as follows:

l = 8 years;

L = 36 (1 + 2 + 3 + 4 + 5 + 6 + 7 + 8).

In the 1st year of use l / L = 8 / 36; in the 2nd - 7/36; in the 3rd - 6/36; in the 4th - 5/36, etc.

In 2012, depreciation = 99,861.43 rubles. (490,228.82 × 8 / 36 / 12 months × 11 months of use);

In 2013 - 95,332.27 rubles. (490,228.82 × 7 / 36);

2014 - RUB 81,704.80 (490,228.82 × 6 / 36);

2015 - RUB 68,087.34 (490,228.82 × 5 / 36).

SALT for account 02 for 2015:

KAOS as of 01/01/2015 = 56.48 (276,898.50 / 490,228.82 × 100);

KAOS as of December 31, 2015 = 70.37 (344,985.84 / 490,228.82 ×100).

Depreciation method proportional to production volume

The formula for this accounting method is as follows:

A = St × (Vp / Vpl),

St - cost of fixed assets;

Vп - volume of products produced;

Vpl is the planned volume of production for the entire period of use of the OS.

Let's continue the example:

SALT for account 02 for 2015:

KAOS as of 01/01/2015 = 32.0 (156,873.22 / 490,228.82 × 100);

KAOS as of December 31, 2015 = 48.0 (235,309.83 / 490,228.82 × 100).

Let's summarize all the calculated coefficients:

When analyzing this table, it is clear that the wear and tear indicator of the operating system varies within a significant range from 40.68 to 70.37 at the end of the reporting period. At the same time, nonlinear methods increase the values ​​of KAOS, and the linear method, which does not take into account obsolescence, on the contrary, decreases it.

A decrease in KAOS over time characterizes the company's financial activity and timely investments in OS modernization. If its value exceeds 50, regardless of the chosen calculation method, most likely the OS will have to be repaired in the near future.

Application of the wear and tear coefficient of fixed assets in financial analysis

OSes play an important role in the life of an enterprise. Financiers use various techniques for a comprehensive analysis of fixed assets and the dynamics of their movement.

You will learn about methods of analyzing the balance sheet from the material.

KAOS refers to indicators of the state of the OS. Most often, it is considered along with the OS serviceability coefficient (CGOS), which characterizes the technical condition of the OS and is expressed by the ratio of the residual value of the OS to the primary value. The higher the CGOS, the better the technical condition of the OS.

It is calculated according to the formula

KGOS = Co/Sp,

Co - residual (final) cost of fixed assets;

Sp - initial cost.

This indicator, like KAOS, depends on the depreciation method used and is conditional. In this regard, it is more advisable to compare the values ​​of these indicators with the data of competitors or with the average value in the industry.

In addition to the above indicators, do not forget about the moral and physical indicators of the OS condition.

Obsolescence is the depreciation of assets due to technical and technological progress.

Physical wear and tear is material wear and tear under the influence of climatic conditions or during labor. This depreciation is subject to accounting and can be determined in 2 ways:

• by useful life (expected) use (depreciation);
• during a technical inspection of an OS facility.

The analysis must be carried out in dynamics. Based on the results, a conclusion is drawn about the degree of suitability and wear of the OS.

What does a high depreciation ratio mean?

Analysts identify 2 possible reasons for increased KAOS:

• the funds are really very worn out;
• depreciation is written off using an acceleration factor.

In practice, financiers use KAOS as an indicator of the risk of failures in the production process. Accordingly, if the indicator is too high, the analyst will conclude that there is a high risk of interruption of the production process and the need for repair or modernization of equipment.

But accounting assumes the possibility of using a mechanism for accelerated depreciation of fixed assets. In this case, the accounting depreciation will significantly exceed the actual one. Accordingly, the analysis should reflect relevant comments to users of the report.

Results

The depreciation rate of fixed assets is used in conjunction with similar indicators to analyze the state of the company's fixed assets. This indicator is conditional and fundamentally depends on the depreciation write-off method chosen by the company. If it is too high, then, according to analysts, there is a high probability of a workflow failure and the OS needs to be upgraded.

The serviceability coefficient of fixed assets is a coefficient equal to the ratio of the residual value (the original cost of fixed assets minus depreciation) to their full original (replacement) cost.

The serviceability ratio of fixed assets shows what proportion of their residual value is from the original cost for a certain period.

It is advisable to consider the serviceability ratio of fixed assets in dynamics. The higher the serviceability coefficient, the better the technical condition of fixed assets. Standard value ≥ 0.5.

Depreciation coefficient of fixed assets is a coefficient equal to the ratio of the amount of accrued depreciation to the original cost of fixed assets.

The depreciation rate of fixed assets shows how depreciated the fixed assets are, i.e. to what extent their possible future replacement as they wear out is financed.

It is advisable to consider the depreciation coefficient of fixed assets with the serviceability coefficient of fixed assets.

Since these indicators are quite often used to characterize the state of fixed assets. It is necessary to note the conditionality of these indicators, since there is a dependence of the wear rate and serviceability rate on the chosen method of calculating depreciation. In other words, the depreciation coefficient does not reflect the actual wear and tear of fixed assets, just as the serviceability coefficient does not provide an accurate assessment of their current condition.

Despite the conventionality of these indicators, they have a certain analytical significance. It is generally accepted that a wear rate of more than 50% (and therefore a serviceability rate of less than 50%) is undesirable. A more objective assessment of this indicator can be obtained by comparing its value for a particular enterprise with the value of this indicator among competitors or with the average value of the wear rate in the industry. Standard value ≤ 0.5.

Fixed assets renewal ratio is a coefficient equal to the ratio of the book value of fixed assets received during a certain period to the book value of fixed assets at the end of this period.

The fixed asset renewal ratio shows what portion of the fixed assets available at the end of the reporting period consists of new fixed assets.

It is advisable to consider the coefficient of renewal of fixed assets with the coefficient of retirement of fixed assets. Should tend to increase.

Shows the share of fixed assets received during the billing period in the total cost of fixed assets owned by the enterprise at the end of the billing period.

The receipt ratio takes into account the cost of received fixed assets.

Fixed asset retirement ratio is a coefficient equal to the ratio of the value of retired fixed assets to the cost of fixed assets at the beginning of the period.

The fixed asset retirement ratio shows what proportion of fixed assets available at the beginning of the reporting period was disposed of during the reporting period due to disrepair and wear and tear.

It is advisable to consider the retirement rate of fixed assets with the renewal rate of fixed assets.

If the retirement rate is less than the renewal rate, then there is an expanded reproduction of fixed assets; if more - narrowed reproduction of fixed assets. The higher the retirement rate of fixed assets, the shorter the service life of elements of fixed assets and vice versa. During periods of economic stagnation and a decrease in the pace of innovation, the rate of disposal of fixed assets decreases, and during periods of economic growth and intensification of innovation, it increases.

That. The study of indicators of economic efficiency and intensity of use of fixed assets is an integral part of the organization’s activities in the field of financial analysis and planning, because The economic efficiency of using fixed assets determines the volume of output and costs, and therefore revenue.

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Fixed assets registered with the company gradually transfer their considerable value into production costs through depreciation charges. Several methods for calculating depreciation have been approved by law, but there are no strict instructions on the mandatory use of any specific method. However, there are a number of approved Regulations 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, depreciable property includes equipment whose duration of productive operation exceeds a period of 12 months, and the initial cost is determined by the amount of 40 thousand rubles. Land, natural resources, unfinished capital construction projects, and securities do not wear out and therefore are not subject to depreciation.

There are several calculation methods:

• Nonlinear.

Linear method

The linear method is the most common due to its simplicity and simplicity. At the first stage of work, the depreciation rate is determined using the formula for calculating depreciation of fixed assets:

NAO = 1/service life in months x 100%

The annual depreciation rate is determined as a percentage.

CAM = PS x HAE / 100%,

where the initial cost of the fixed asset is reflected in the PS.

Based on the calculations obtained, the monthly values ​​of norms and amounts of depreciation charges are found. According to this method, depreciation is carried out directly for each inventory number of property that is registered with the organization.

Depreciation is calculated monthly in equal installments.

The depreciation rate does not change throughout the entire period of operation of the facility.

Valuation of technological equipment 550 thousand rubles. Belongs 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 rub. per year

Depreciation deductions every month = 78595 / 12 = 6550 rubles.

Nonlinear depreciation methods

The nonlinear option for calculating depreciation, in turn, is divided into several more areas:

The declining balance method is characterized by an accelerated depreciation process, which is based on the conditions of the residual value of the property.

UOAO = OS x NAO x CU / 100%,

• OS – residual value;
• KU – acceleration coefficient.

The cost of the property is 300,000 rubles. Service life is 5 years. The acceleration factor fixed in the accounting policy is 1.5.

Depreciation rate = 100% : 5 =20%
Depreciation of fixed assets using the write-off method based on the sum of the numbers of years of useful life is determined by the formula:

AOCHL = PS x CHLO / CHLPI,

NLO – the number of years remaining until the end of the service life,

CHLPI is the full useful life of fixed assets.

The initial cost of the fixed asset is 400,000 rubles. Second depreciation group, service life 3 years. According to the method of writing off the cost of fixed assets in proportion to the volume of output, work and services provided, 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 is the planned volume of production for the entire useful life of the equipment.

This method of accrual is fixed in the transfer and acceptance certificate (form OS-1).

The initial cost of the car is 430 thousand rubles. Expected mileage 500 thousand km.

PS / expected mileage = 430,000 / 500,000 = 0.86 rub/km

Wear

During operation, fixed assets are exposed to the external environment and other negative influences, therefore, over time, moral and physical wear and tear of the equipment used appears.

Physical wear and tear implies a decrease in the level of the original technical characteristics of fixed assets and depends on many factors:

• The initial state of fixed production assets;
• Level of operation;
• The presence of an aggressive environment;
• Degree of skill of service personnel.

The economic essence of obsolescence is that production assets depreciate before the end of their service life. Constant development of production leads to obsolescence due to:

• Reducing the cost of production of fixed assets,
• Production of similar equipment with greater productivity.

Increasing and decreasing coefficients

Businesses can use different ratios that speed up or slow down the depreciation process. The choice of indicators provided for in the Tax Code of the Russian Federation is reflected by the company in its accounting policies.

For equipment used in aggressive atmospheres or under extensive operating conditions, increasing factors are applicable. When calculating depreciation of fixed assets using the calculation formula, increasing factors are applied in amounts approved by law.

The organization, by decision of the manager, can also apply reducing coefficients. According to the Tax Code of the Russian Federation, special efficiency factors are applied to cars received or leased. For example, minibuses intended for passenger transportation, with a purchase price of more than 400 thousand rubles, are depreciated with k = 1/2.

All changes regarding the application of additional coefficients are fixed in the accounting policy of the enterprise and are valid throughout the entire tax period. Recalculation of depreciation of fixed assets using the calculation formula during the reporting period is not allowed.