How is the depreciation of the OS when wept
Depreciation is an important process for companies and entrepreneurs who owned valuable property. After all, it is thus the tax right makes it possible to take into account when taxing incurred for the acquisition and manufacturing of the costs. Depreciation reduces the amount of income tax to pay to the budget. However, many taxpayers lead their business on specials and are not payers of the tax indicated above. Consider how the depreciation of the OS is charged when wept.
Before talking about how wear was determined when wept, we define what variations this fiscal system is represented in Russian practice.
Simplified taxation system: brief description and types
USN or "Simplified" allows companies to avoid calculations of the most difficult and cost payments (VAT, income tax, property tax). However, not every business entity has the right to apply it. The Tax Code of the Russian Federation identifies factors that prevent the use of USN activities. From the beginning of 2017, the indicators were somewhat adjusted.
- The average annual number of personnel should be less than 100 people;
- The residual value of the OS cannot exceed 120 mn. rubles;
- Income for the year should not exceed 120 million rubles;
Accordingly, if the above conditions are performed, a company or businessman have the opportunity to work on USN.
"Simplified" as a tax regime can be divided into two types depending on the chosen object of taxation:
- Income;
- Revenues minus costs.
Accordingly, on the basis of these, a differentiated approach to the procedure for calculating wear on the objects of fixed assets was established.
What is depreciation, and which there are ways to calculate it.
The ability to repay the cost of buying valuable property is fixed in PBU 6/01 "OS accounting". Based on this regulatory document, 4 methods for determining the value of wear are provided for accounting.
- Linear;
- Reduced residue;
- Write off in proportion to the volumes of released products;
- Writing off the sum of the number of years
Accounting Tax assumes only two possible options:
- Linear;
- Nonlinear.
Depreciation is charged from the first number after the commissioning of the month.
The considered methods are designed for all organizations. But despite this, nuances of application are envisaged for certain tax regimes.
How the cost of the OS is written off on
Since this taxation system has the peculiarities of debiting costs, the question arises how the simplists take into account wear.
Tax accounting requirements are somewhat different and property costs cannot be repaid similarly. Accounting calculation will be produced on general reasons.
Companies and entrepreneurs at the "Simplist" have the opportunity to accrue wear on accounting for accounting purposes in one of the ways prescribed in PBU 6/01.
In this case, the organization and businessmen at the UKN have the right to write off the objects of fixed assets with an accelerated pace, that is, a one-time value at the end date of the calendar year or, with the breakdown of this amount on the part and write off these parts into any time intervals established by the Company.
Depreciation OS for USN "Revenues"
Taking as a basis for the fact that the write-off of costs for depreciation in tax accounting is not provided for companies on the USN, when entering the company of fixed assets, it is primarily to be guided by the provisions of Article 346.16 of the Tax Code of the Russian Federation.
Consider on the practical example, the calculation of depreciation for the company for the USN with the object "Revenues".
AvtoTrans LLC leads its activities on USN "Revenues". In April 2017, the company purchased an asset that is an OS object worth 235 tr. Based on the technical documentation, useful use for 84 months. The method of calculating depreciation is used linear and enshrined in the Company's accounting policy. Calculate the amount of depreciation deductions.
- Amortization rate \u003d 1/84 months \u003d 1.19%
- Monthly deductions \u003d 235 tr. * 1.19% \u003d 2796.5 rubles.
Thus, monthly in accounting, the company will write off 2796.50 rubles to the depreciation of the object.
Depreciation OS for USN "Revenues minus costs"
It is completely different things are in those organizations that use "Simplified" with the object "Revenues minus costs". For these companies, the magnitude of the costs incurred directly affects the size of the budget payment to payment.
The list of costs taken into account by taxpayers on USN is closed. Since each accompanied basis reduces the tax base, the employees of the fiscal bodies carefully monitor the legitimacy of expenses accounting.
Despite the fact that direct depreciation in the list of permissible costs on simplified mode is not named, the costs associated with the use and creation of the object of fixed assets are assigned to the expenditures. This indication is contained in Art. 346.16 of the Tax Code of the Russian Federation.
Consider in a practical example, how to calculate the depreciation of the company with the object "Revenues minus expenses".
LLC "Shpagat" leads its activities on the "Simplified" with the object of the taxation "Revenues minus expenses". The company acquired a weaving machine in October 2017 worth 385 tr. Calculations with the provider of the facility of fixed assets are performed in full, in October, commissioned new equipment.
Based on the provisions reflected in paragraph 19 of PBU 6/01 "Accounting OS", the company took the costs of costs incurred on the purchase of costs in full in the last quarter of 2017.
Summing up, we note that for organizations and entrepreneurs, a certain way of writing off the cost of fixed assets is a certain way. The provisions prescribed in PBU 6/01 allow taxpayers to repay the amount of costs incurred accelerated rates if necessary. Also, all 4 active wear definition techniques are available for accounting purposes. As for the accounting of the fiscal, on the UPN, the write-off procedure varies depending on the object of taxation.