Single norms of depreciation on the full restoration of fixed assets of the national economy of the USSR. The rate of depreciation

Submit a production process without fundamental funds (PF) is impossible. By providing the creation of the product, they wear out, i.e., amortized, contributing to the cost of its price to the cost price. These amounts, monthly accrued equal shares, are combined under the term "depreciation", and the state established by the state received the definition of "depreciation rate".

Norm depreciation deductions - The value calculated as a percentage of the main fund price operated in the enterprise. The cost of any product produced in the firm always includes the share of depreciation of fixed assets. How to determine the rate of depreciation and make the necessary calculations learn from this article.

The rate of depreciation of fixed assets: concept and structure

300 000 rub. / 20 years \u003d 15 000 rubles.

The rate of depreciation will be equal to:

15 000 rubles. / 300,000 rubles. × 100% \u003d 5%.

The depreciation rate is established depending on the depreciation accrual technique adopted in the company. In accounting there are four ways:

• linear when the deductions are made to equal shares throughout the full life of the object (as in the example presented);
• the method of reduced residue, in which the deductions are calculated by the ratio of the depreciation rate to its residual (and not initial) value for each reporting year. Continuing an example, we calculate the amount of wear 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 will be like this: 5% of 285,000 rubles. (300 000 - 15 000), i.e. 14 250 rubles. In this case, the rate of depreciation has not changed, and the amount of wear decreased. When using accelerated depreciation, its rate per year can be considered by the formula % \u003d K / sleep where to - Enhancement coefficient adopted in the company. It cannot be higher than 3;
• the method of writing off the cost of total sleep. When using this method, the calculation does not imply calculate the rate of depreciation. However, understanding the share of the value of the OS object, recognized annual depreciation rate, the calculation formula may look like this: N \u003d cl / σchl,where is the number of years remaining until the end of the OS object, and σchl - the sum of the number of years of sleep. In our example, the calculation will be like this:
  • -In 1st year% \u003d 20 years / (1 + 2 + 3 + 4 + 5 + 6 + 7 + 8 + 9 + 10 + 11 + 12 + 13 + 14 + 15 + 16 + 17 + 18 + 19 + 20) \u003d 9.5%.
  • Depreciation rate (for) \u003d 9.5% x 300,000 rubles. \u003d 28 500 rubles;
  • - in the 2nd year% \u003d 19 years / 210 \u003d 9%
  • By \u003d 9% x 30 000 \u003d 27 000 rubles. etc.;
  • When applying this method, the rate of depreciation will decrease as the amount of wear.
• the way to write off the cost in proportion to the number of products sold. In this method, the annual rate is not calculated, since the amount of wear is calculated from the natural indicator of the volume of products during the estimated period.

Calculating the rate of depreciation deductions for tax purposes, only two methods are used - linear and nonlinear. Linear is most popular and applied in 70% of existing companies. It is considered simple, concise and accurate.

The average rate of amortization

Calculation of the average annual norm - an important point in planning the depreciation amount, since this indicator affects the final financial results. The initial parameters that are mandatory for calculating the average rate of depreciation deductions are:

• The cost of the OS at the beginning of the period;
• Annual and promising payments for the commissioning of OF;
• Information about the planned disposal of property.

The average annual depreciation rate for reporting perioddetermined by the formula:

• N A \u003d ΣA O / OF CP,
  • where n A is the rate of depreciation in%;
  • ΣA o - the amount of depreciation of the OS, calculated in the reporting period, in rubles;
  • OF CP - average annual value OS in rubles.

Yena

Currently when setting deadlines useful use Objects of fixed assets of the fee of income tax payers are guided by the classification of fixed assets included in depreciation groups (paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, the Government Decision of 01.01.2002 No. 1). And in accounting organizations are based on the requirements of PBU 6/01. On the classifier ENEF, which was previously used to determine the magnitude of depreciation deductions, we will tell in our consultation.

What is Eno?

ENEO abbreviation is deciphered as uniform depreciation rates. It is also used as an analogue of the term ENEF - uniform depreciation rates of fixed assets. These norms were approved by Decree of the Sovmina of the USSR from 10/22/1990 No. 1072 in the document, fully referred to as: "On the uniform norms of depreciation deductions for the full restoration of fixed assets national economy THE USSR".

This is a resolution introduced into operation from 01/01/1991, before the introduction of ch. The 25th of the Tax Code of the Russian Federation was necessarily an application with all the trade-effective organizations, regardless of the departmental subordination and forms of ownership (paragraph 1 of the Council of the Council of 22.10.1990 No. 1072).

In this resolution, groups and types of fixed assets corresponding to the cipher and annual depreciation rates in percentage of balance value.

For example, ciffers of the ENEOF passenger cars are:

• cars of particularly small class (with engine working capacity up to 1.2 liters) - 50415;
• small class cars (with engine working volume more than 1.2 to 1.8 liters):
• general purpose – 50416;
• taxi - 50417;
• middle class cars (with engine working volume more than 1.8 to 3.5 liters):
• general purpose - 50418;
• taxi 50419.

At the same time, the annual rate of depreciation deductions for highly small class cars (with an engine capacity up to 1.2 liters) is 18.2% of the book value. This means that the service life for such cars is designed for almost 5.5 years (100% / 18.2%).

Despite the fact that the ENEF is currently not recognized as invalid, use it in accounting and the more tax accounting is not worth it. An email classifier in 2017 can be used only as a kind of reference in the establishment of useful uses for those facilities of fixed assets that are not named in the classification of fixed assets. Government Decree of 01.01.2002 No. 1. And there were cases when the courts agreed with the possibility of determining the useful life for purposes tax accounting On the basis of the ENEF (Decisions of the AU UO dated 12.11.2014 No. F09-7290 / 14, FAS SSO of 05.05.2012 No. A27-10607 / 2011). Recalling Eno is safer when the organization cannot confirm the useful life of fixed assets on the basis of a tax classifier or on the basis of technical conditions or manufacturers recommendations (clause 6 of Article 258 of the Tax Code of the Russian Federation). And in accounting, we believe, the Eno can be guided in cases where the expected timing of the use or physical wear of fixed assets cannot be reliably determined.

Depreciation deductions cover a part of the value of fixed assets due to profits, gradually transfer it to income from produced and sold goods.

State controlling bodies establish regulatory indicators of depreciation deductions, which depend on the type of fixed assets and the conditions for their use in production. For example, for production capacity, the norm ranges from 3% to 11%, for buildings - from 0.4% to 11% during the reporting period.

Factors defining the rate of depreciation

The amount of deductions is determined according to the requirements of the RAS or IFRS (for companies operating on international standards). The final rate of depreciation payments depends on three factors.

1. The initial value of assets to be depreciated. The price paid by the organization when buying an asset. Due to inflation, the main funds are regularly revalued so that the depreciation rate is reflected reliably. For example, the plant's building was acquired in 1980 at a price of 1000 rubles, after that it was revalued due to the denomination national currency, inflation, reconstruction.
2. Liquidation cost of buildings and equipment. The price by which the asset can be sold before its expiration. For example, the duration of the use of a new woodworking machine is 25 years old, but the company plans to sell it in 5 years. The indicator reflects the degree of moral or physical statement of the asset.
3. Standard service life of the asset (the duration of the depreciation period). The number of years during which the main funds are suitable for useful use. For example, the duration of the operation of a wooden building is 30 years old, the company acquired it 10 years after the construction. Depreciation period will be 20 years old.

From an economic point of view, the rate of depreciation is an indicator, reverse period of useful use of fixed assets. For example, equipment for packaging building materials serves 20 years and costs 100 thousand rubles. The regulatory amount of depreciation will be five thousand rubles per year. If the company plans to sell it or close the business before the expiration of this period, the normative indicator needs to be corrected.

The depreciation method of each group of basic funds is determined by scientific and technical policies conducted at the state level. Due to strong wear production buildings and structures in the Russian Federation was created accelerated depreciation. The carrying amount of the active part of production (machines, transport, lifting equipment) refers to the cost of the cost, the period of operation is reduced by half. Small business is allowed to write up up to 50% of the cost of buildings and production facilities, which exceeds three years.

Methods for calculating the rate of depreciation

The annual volume (norm) of depreciation is calculated depending on the estimated date of disposal and the level of loading of fixed assets.

1. Linear calculation of depreciation is used for weakly worn out fundamental funds with for a long time operation - buildings, industrial structures. The amount of deductions is inversely proportional to the period of operation of the object (in months or years). For example, the machine is used for 10 years (120 months). The monthly norm will be 1/120 or 0.8% of the value of the object.
2. Calculation of depreciation by the method of reduced residue. The amount of deductions is equal to the work residual value Asset (at the time of the accrual, taking into account the revaluation), the wear standards and the acceleration ratio established by the company's accounting.
3. Calculation by the method of writing off prices depending on the number of years of use. The amount of deductions is equal to the private from the division of the initial price of the object for its service life.
4. Accrual of depreciation is proportional to the number of goods produced. The rate of deductions is calculated as the ratio of the initial price of basic funds and the calculated volume of production.

The calculation of the norms of depreciation deductions for the period is carried out in the manner prescribed in the NK. IN this case Property, intellectual activity and other objects that are in the payer in the property are taken into account and are designed to extract profits. The cost of these material values It is repaid by depreciation. Such values \u200b\u200binclude property, the useful life of which is more than 12 months. At the same time, its initial cost is more than 40 thousand rubles. Consider further how to determine the rate of depreciation deductions.

General

Property is taken to account at baseline. It is determined according to Art. 257 NK. The distribution of the amount is carried out by groups in accordance with the periods of useful exploitation. This time is installed by the payer independently on the date when the property is commissioned. Non-depreciation objects of environmental management (land, subsoil, water and other natural resources), MPZ, goods, securities, unfinished facilities, etc.

Right to benefit

Payers may include in the expenses of the reporting period costs for caps in the amount of no more than 10% of initial cost. For fixed assets that belong to 3-7 groups allowed 30%. This benefit does not work on the OS, obtained free. If the payer uses this right, then the corresponding objects after the operational input are included in the depreciation groups at the initial stub with a minus benefits. If for five years from this point on the OS, the costs of the costs previously taken into account when drawing up the base should be restored and included in the calculation.

Depreciation: depreciation rate

When calculating, a parameter is used, which is expressed in% of the capital price. In each period, the cost of the service / product is complemented by this indicator. The rates of depreciation of fixed assets are presented as a percentage of coverage of the price of the wear part of the property. Thus, as a key purpose of incorporating the indicator in the value parameter, economic compensation of physical and moral wear is compensation, which obligatory Will occur during the production process. Depreciation can be represented as a smooth transfer of the cost of the OS on the goods manufactured.

Features of calculations

Depreciation is the process carried out monthly by the relevant enterprise divisions. At the same time, the current balance sheet price of the OPF is taken into account. When calculating, uniform depreciation rates are used. As a base, the classification of indicators on various inventory objects or groups of assets present on the balance sheet of the enterprise.

Unified depreciation rates

They are represented as a state established by the state of coverage of the OPF. The annual rate of depreciation deductions allows you to see the total amount of payment over the entire period. This indicator is not considered fixed. Periodically, he is subject to revision in the relevant state structures. The established indicators are used by all enterprises, regardless of the specifics of the organization, activities or form of ownership. Depreciation policy, by its nature, acts as the main component of scientific and technical activities carried out at the country level. By establishing indicators and procedure for calculating, the state regulates the pace, controls the nature of reproduction in certain industries. The average rate of depreciation deductions allows, among other things, to identify the depreciation rate. With its help, in turn, you can set the reference indicators of objects. How is the rate of depreciation deductions for equipment set? For calculation, the ratio of two parameters is used. In particular, the depreciation amount in annual calculation relates to the OPF price.

Distinctive features of the system

The depreciation scheme was introduced in the time of the USSR. Among distinctive features Systems should be noted:

• The rectilinear calculation method.
• The total rate of depreciation deductions.
• Two types of calculation (on overhaul and replacement of equipment).
• Redistribution of amounts between enterprises.
• Inclusion in the cost of the service / product, etc.

In 1991, some changes were introduced. Adjustment, in particular, the rate of depreciation deductions was subjected.

Change

IN new system It is envisaged that the rate of depreciation deductions may vary depending on the type of OPF. IN existing rules No amounts for overhaul are envisaged. Currently, such events are carried out by an enterprise from the cost of products. Together with this, a separate foundation can be formed, which is intended for repair work. Another change is to terminate depreciation at the end of a certain period of operation (norm). This, in particular, belongs to vehicles and other techniques. Earlier, the rate of depreciation deductions was used during the entire period of application. At the same time, the values \u200b\u200bdid not have, which the deadline for the equipment is intended. For other OPF, the form, features and the rate of depreciation deductions remained unchanged.

This means that the definition of amounts are carried out for the entire service life. An important value today also has the ability to spend accelerated depreciation for the active production part. For example, it concerns machines, transport, machine tools, etc. The balance price of the specified objects is transferred to production costs. The time of treatment decreases almost twice. This is necessary to strengthen the interest of enterprises in updating the OPF. Small companies You can write off (up to 50%) to costs if their service life is more than 3 years.

Advantages of acceleration

Due to such accrual, you can:

1. Reduce profits tax.
2. At an accelerated pace, to update the active production part.
3. Create an accumulation fund for reconstruction.
4. Prevent moral and physical wear of the active part of the OPF, ensure that they are maintained at the proper level.
5. Get funds to replace the equipment.

All this, in turn, allows the enterprise to form a powerful base for improving production, produce high quality products and minimize cost.

Exceptions

It should be noted that the accelerated depreciation can be used not for all fixed assets, but only for those that:

1. Have a service life for more than 3 years.
2. Used for the manufacture of new materials, technology, computational, including, etc.

In other cases, accelerated depreciation can be carried out only when agreed with state structures.

NMA

Since 1992, there have been changes in accordance with which one can determine the annual rate of depreciation deductions not only on the OPF, but also by intangible assets. Many companies such adjustments allow you to maintain competitiveness and get big profits. The following NMA is being taken to account:

Computation methods

In practice, the rate of depreciation deductions for the period can be set in the following ways:

1. Linear. In this case, the initial cost of the OPF and the depreciation rate for the useful use of the object is taken into account.
2. Reduced residue. The calculation on this method is carried out on the basis of the residual value of the OPF at the beginning of the period, the depreciation rate in the process of accounting for the useful operation of the funds.
3. Cancellation by number of years of application. In this case, the calculation is carried out according to the initial cost of the OPF and the annual ratio of the number of years remaining until the end of the service and the total use period.
4. Write off the price with proportional to the volume of products / work.

The peculiarity of the latter method is to use the natural indicator of the number of goods / services for the reporting period and the ratio of the primary value of the object, as well as the estimated release for all the time of useful use of the OPF.

Approved by Decree, see the USSR of 10/22/90 No. 1072

(Extraction)

1. For all groups of automotive vehicles with a carrying capacity of 27 tons and more permanently working in quarries with a distance of a distance of up to 1 km, norms are applied as a percentage of the car cost, in other cases - as a percentage of the car cost of 1000 km of run.

2. For machines ambulance and urgent medical care On the chassis of cars "RAF" and "UAZ" coefficient is used 1.6.

3. For cars "Moskvich-2140, 2141" of release until 1990, a coefficient of 1.3 is applied; For cars used as training in the preparation of drivers, a 1.8 coefficient is applied.

4. For vehicles and trailers with specialized bodies, truck tractors working with one semi-trailer, and for car dump trucks, with a carrying capacity of up to 27 tons, the same rates of depreciation deductions are used, as for the base car on the relevant group.

5. The following coefficients apply to the norms of depreciation deductions:

a) for cars working with trailers at least 70% of the mileage (with the exception of KAMAZ cars) - 1.1;

b) for all groups of cars (cargo, passenger, special, buses), trailers and semi-trailers that are constantly working in the district extreme north and localities equivalent to the districts of the Far North (except motor vehicles in the northern execution), in deserted sand and high-mountainous areas, as well as in heavy road conditions (pitched, ground and forest roads, temporary driveways), - 1.3;

c) for cars performing operational and service tasks in the system of the USSR Ministry of Internal Affairs, - 1.3;

d) for trucks, trailers and semi-trailers, constantly (at least 70% of the mileage) used on the transport of chemical goods causing intensive corrosion - 1.1;

e) for trucks, trailers and semi-trailers that are constantly working on the export of forests from the cutter (with the exception of car reforms), along with the coefficient established by sub-clause "b" of this paragraph, an additional 1.2 coefficient is applied.

6. For GAZ-52, GAZ-53 and ZIL-130, working clockwise, the depreciation rate is used 10% of the cost of the machine.

7. The following coefficients are applied to the standards of depreciation deductions for career car service vehicles:

a) for all groups of automotive vehicles with a lifting capacity from 27 tons and more, constantly working in the regions of the Far North and equivalent areas, desert-sand and high-mountainous areas - 1.2 (except for automobiles in the northern execution);

b) for all automotive groups with a carrying capacity of 27 tons and more, constantly used for the transport of goods causing corrosion or strongly dusting (sulfur, phosphates, intensively dusting coal), - 1.1;

c) for automotive lifting capacity from 27 tons and more permanently working in careers with a depth of more than 200 m, 1.2;

d) for automotive lifting capacity from 27 to 50 tons constantly employed on construction work, intracourcing and transportation of goods for a distance of more than 10 km, - 0.9.

8. In the case of applying two and more coefficients, the maximum increase in the depreciation rate cannot be more than 30% of the initial norm, while the resulting coefficient is calculated in multiplying the notes of the coefficients listed in these data.

Examples of calculating the physical wear of the vehicle by depreciation by the method.

Example 1:

Determine the physical wear of the car ZIL-130 with a lifting capacity of 6 tons in the property legal entity. The actual car mileage from the beginning of operation at the date of the assessment is L F. \u003d 200 thousand km, the car resource is 300 thousand km (Appendix 5). In accordance with the data given in Appendix 10, trucks with a lifting capacity of over 2 tons and a resource from 250 thousand km to 350 thousand km have a depreciation rate km.

Physical wear is determined by the formula:

Determine the physical wear of the car GAZ-33021-014 with a lifting capacity of 1.5 tons, which is owned by a legal entity. Actual time Service at the date of the assessment is T F. \u003d 5 years. In accordance with the data given in Appendix 10, for vehicles with a carrying capacity from 0.5T to 2 tons, the depreciation rate is% / year.

Physical wear is determined by the formula.