Depreciation acceleration factor. The procedure and cases of application of accelerated depreciation in accounting and tax accounting - formulas and examples Accelerated vehicle depreciation per year

The list of situations allowing the use of accelerated rates of depreciation:

1. Conditions of aggressiveness of the environment. The use of a multiplying factor is assigned to fixed assets operated in conditions of high aggressiveness of the environment. Depreciation rate increasing coefficient not more than 2.
2. Conducting agricultural industrial activities provides for accelerated depreciation of all fixed assets (subparagraph 2 of paragraph 1 of article 259.3 of the Tax Code of the Russian Federation). Increasing factor for increasing the rate of depreciation is not more than 2.
3. The work of an enterprise in an industrial-production or tourist-recreational zone gives the right to apply a coefficient within 2 for all objects of fixed assets used in activities (subparagraph 3 of paragraph 1 of article 259.3 of the Tax Code of the Russian Federation).
4. The condition for the energy efficiency of the OS. With the legislative definition of the energy efficiency class of a fixed asset, the coefficient for objects with high efficiency is not more than 2.

NOTE! From 01.01.2018, the multiplying coefficient 2 is not applied to buildings with high energy efficiency (subparagraph 2 of clause 1 of article 1 of the Law "On Amendments ..." dated 30.09.2017 No. 286-FZ).

1. The presence on the balance sheet of the lessor (lessee) of the fixed asset - the subject of the lease agreement, the coefficient 3 is applied.

See also “Amortization of Leased Property from the Lessee”.

1. Use for offshore hydrocarbon production. Organizations licensed for this activity and operators of offshore oil production have the right to accelerated depreciation no more than 3 times. This exemption applies to equipment used for the development of a new field (clause 8 of article 2, part 1 of article 6 of Law No. 268-FZ).
2. From 01.01.2018, accelerated depreciation is applied in 3 times the amount of water supply and sanitation assets according to the list approved by the Government of the Russian Federation.

V Tax Code there is no prohibition on the use of several factors for different groups of fixed assets. The criteria for applying the coefficients should be specified in accounting policy enterprises.

Subsequently, additional amendments will be made, allowing all enterprises to use a coefficient of no more than 2 for fixed assets, including technological equipment, the list of which will be approved by the Government of the Russian Federation by 2019.

How modernization affects the use of accelerated depreciation, read in the article "Modernization of fixed assets does not cancel its accelerated depreciation."

Application of increasing factors for operating systems operating in an aggressive environment

The use of an increased depreciation rate is permissible when operating the OS in an aggressive environment, with increased shifts. Increase - no more than 2. Date of registration of fixed assets must be no later than 01.01.2014. The use of such a norm is prohibited for objects of fixed assets 1, 2 and 3 depreciation groups when using not linear method.

An aggressive environment is understood as natural or man-made environmental factors that accelerate the wear of the fixed asset (paragraph 3, sub. 1, clause 1, article 259.3 of the Tax Code of the Russian Federation):

• climatic conditions of the Far North;
• contact of OS with explosive or toxic materials, etc.

According to the position of officials, multiplying coefficients can be used if the following requirements are met:

• the accompanying documentation does not indicate that they are designed to work in an aggressive environment;
• if there is such a mention, then you can use the privilege if the operating conditions do not correspond to those specified in the documents attached to the asset.

The Ministry of Finance believes that if the documents indicate the possibility of working in an aggressive environment, then the use of accelerated depreciation is not justified.

The judges, on the contrary, point out that the very fact of the presence of an aggressive environment is sufficient for the application of increasing coefficients (resolution of the Federal Antimonopoly Service of the Volga District of 13.02.2014 No. A65-9516 / 2013).

The use of coefficients applies only to objects exposed to the influence of an aggressive environment. The rest of the enterprise's fixed assets, if at the same time they are in normal operation, cannot be depreciated faster (letters of the Ministry of Finance of Russia dated 14.10.2009 No. 03-03-05 / 182, Federal Tax Service of Russia dated 17.11.2009 No. ShS-17-3 / [email protected]).

Accelerated depreciation of leased assets

Organizations that have a leased object on the balance sheet can charge depreciation at an accelerated rate with a coefficient of not more than 3. The exception is objects of the 1st, 2nd and 3rd depreciation groups.

When the object of leasing is the entire enterprise as a single property complex, accelerated depreciation is charged for all fixed assets, except for those related to the 1st, 2nd and 3rd depreciation groups (letter of the Ministry of Finance of Russia dated 09.24.2007 No. 03-03-06 / 1/692).

Officials of the Ministry of Finance of Russia point out that the lessor has the right to continue charging at an accelerated pace even if the lessee has changed (letter dated July 14, 2009 No. 03-03-06 / 1/463).

The new lessee can apply increasing values ​​up to 3 when receiving a lease that was previously leased by another user. The new owner can independently set the size of the increase, without being guided by past data (letter of the Ministry of Finance of Russia dated 09.09.2013 No. 03-03-06 / 1/37022).

If the leased object is used under a contract concluded earlier on 01.01.2002, then accelerated depreciation is charged on it. following rules(Clause 3, Article 259.3 of the Tax Code of the Russian Federation):

• the accruals correspond to the method used at the time of the transfer of the property;
• accrual takes place using a coefficient of no more than 3;
• property depreciated in a non-linear way should be separated into a separate subgroup.

When multiplying factors cannot be applied, see Leased fixed assets cannot be depreciated on an accelerated basis.

Conditions for obtaining the right to accelerated depreciation

From January 1, 2017, the minimum permissible period of tax depreciation of all objects of fixed assets of the fourth group, including other machinery and equipment, may be 2 years. This rule applies only to income tax payers who, in order to determine the object of taxation, are obliged to adjust the financial result before taxation for tax differences. Also, to obtain such a right, the following conditions must be met simultaneously:

• OS were not put into operation and were not used on the territory of Ukraine;
• Fixed assets were put into operation within one of the tax (reporting) periods from January 1, 2017 to December 31, 2018;
• OS are used in their own economic activity and are not sold or leased to other persons (with the exception of taxpayers whose main activity is property lease services).

In this case, another condition for the use of accelerated depreciation of this group of objects is the use of an exclusively straight-line depreciation method.

What does accelerated depreciation give to a taxpayer?

The taxpayer gets the opportunity to save more on income tax payments during the first two years of operation of such an object. Let's see how it looks like in an example.

Example. Savings on income tax

In February 2017, the company purchased an FDB MASCHINEN Turner 410x1500SM metalworking machine for UAH 314,995 including VAT. Initial cost machine is 314 995 × 5/6 = 262 495.83 UAH. The straight-line depreciation method and zero residual value were chosen. Comparing the options with a service life of 2 years and 5 years, the table below shows that the company saves on income tax for the first 2 years of operation of the machine UAH 47,249.25 versus UAH 18,899.70. The difference is UAH 28,349.55. This is the amount of money that the company will save on paying income tax during the first two years of operation of this machine.

Read also Non-business expenses. Tax and accounting. Part 2

Accelerated depreciation allows you to use the funds freed from paying income tax for the first 2 years for other needs of the enterprise, for example, for updating the same OS. This opportunity applies to machines and equipment purchased in 2017 and 2018.

What to do if conditions are met

In case of violation of the above conditions regarding the application of accelerated depreciation, the company must make adjustments. For example, a taxpayer decided to sell or stop using the acquired fixed asset in its business before the end of the accelerated depreciation accrual period. Then, in the tax (reporting) period when such a violation occurred, he will be obliged for the entire period of its accrual:

• increase the financial result before tax - by the entire amount of accelerated depreciation accrued in accounting (i.e., for a service life of 2 years);
• reduce the financial result before tax - by the amount of depreciation accrued according to the rules of paragraph 138.3 (that is, for a minimum period of 5 years or more).

Read also Doubtful and hopeless receivables 2016

Example 2. Adjustments in case of violation of conditions

The company put into operation the purchased machine (see example 1) in February and decided to amortize it on a straight-line basis, applying the norm of Section XX, Subsection 4, clause 43 of the GCC, that is, 2 years (instead of 5 years in accordance with clause 138.3 of the GCC). The first month of depreciation of the machine is March 2017. In December 2017, the equipment was sold. Consequently, the machine was depreciated for 10 months (March to December). Depreciation for one month is equal to 131,247.92 / 12 = 10,937.33 UAH. For 10 months, depreciation will be charged in the amount of 109,373.27 UAH (= 131,247.92 × 10/12).

If the company depreciated the machine using the straight-line method with a period of 5 years, then the monthly depreciation amount would be 52 499.17 / 12 = 4 374.93 UAH. For 10 months, the accrued depreciation amount would have amounted to UAH 43,749.31 (= 52,499.17 × 10/12). Therefore, in the declaration for 2017, such a taxpayer must make the following adjustments:

• increase the financial result by UAH 109,373.27;
• reduce the financial result by 43,749.31.

Potential problems and accounting policies

Having considered the above adjustments, we see that the use of accelerated depreciation of fixed assets does not create any problems for the taxpayer during their operation, for example, in a situation of early retirement. Even in the event of its reorganization or separation, the right to continue the application of accelerated depreciation of an asset of the fourth group is transferred to the legal successor of the payer of income tax (Section XX Subsection 4, clause 43 of the TCU).

Read also New declaration for value added tax from 01.03.2017. Analysis of changes

In our opinion, the decision to use accelerated depreciation of the fourth group of fixed assets must be necessarily fixed in the order on the accounting policy for the enterprise in order to prevent misunderstandings with the tax authority.

So, accelerated depreciation of objects of the fourth group is quite appropriate for use by enterprises that adjust the financial result for tax differences that must be taken into account by the accountant, management and the owner.

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Accelerated depreciation of fixed assets of the 4th group since 2017

Accelerated depreciation methods

The essence of calculations of accelerated depreciation in accounting, management, tax accounting of enterprises is to accrue and transfer to costs most of the cost in the first years of using fixed assets and intangible assets. By quickly replenishing the depreciation fund, business entities free up additional financial resources for the early acquisition of more advanced equipment, intellectual resources ( computer programs, rights to use inventions).

The accelerated transfer of the cost of fixed capital to expenses involves the use of special coefficients and formulas in the calculations. In countries with individual technical, economic conditions, different methods of calculation indicators are used:

Depreciation methods

• The accounting regulations of the Russian Federation (clause 19 of PBU 6) provide for the possibility, by decision of the enterprise, of accruing accelerated depreciation of fixed assets using the linear method and the method of decreasing balance, taking into account the useful life of the object and a special acceleration index of up to 3 units. A similar procedure is established by paragraph 29 of PBU 14 for the amortization of intangible assets.
• In countries with high rates of technical re-equipment (Germany, Japan, Great Britain), an annual 25% reduction in the residual value of machinery and equipment is used for calculations.
• In France, accelerated depreciation is applied selectively to specific groups of fixed assets. Computer equipment and software for it are allowed to be depreciated during the first year of operation. It is allowed to accelerate the transfer into expenses of the cost of the production facilities used for environmental purposes and energy conservation.
• The world leaders in the chemical industry use the double regression method and cumulative method, which allow, in the initial period of application, to transfer to expenses and replenish the depreciation fund from 67 to 73% of the cost of machines and other technical means.

When choosing a specific method of calculation, each enterprise takes into account the accounting rules established on the territory of the state, economically beneficial conditions.

Depreciation calculation using the accelerated method

For accrual, the accelerated depreciation method or the linear method with an increased ratio is most often used. When using the diminishing balance method, the formula is used:

Usk. A month = O * AMC / SPI * 12, where

Example 1. The residual value of a numerically controlled machine at the beginning of the year is 800,000 rubles. The term of effective application is 5 years. By the decision of the enterprise, the acceleration index was adopted in the amount of 3.

The calculated amount for the month will be 800,000 * 3/5 x 12 = 40,000 rubles.

When using the linear method, the rate of accelerated depreciation is determined by the formula:

K = (1 / n) x 100% x AMC, where

• K - monthly depreciation rate
• N - term useful use in calendar months of estimated operation
• AMC - accelerated depreciation rate established by the decision of the company

Example 2. The cost of a computer determined for calculations was 100,000 rubles. The useful life is 3 years. The company decided to use index 3 for calculations.

K = 1/36 x 100% x 3 = 8.333

The estimated amount per month is 100,000 x 8.333 = 8,333 rubles.

The use of the cumulative method abroad also provides for accelerated accrual.

Correctness of calculations

Example 3. The initial amortized cost of the equipment was 3,000,000 rubles. The period of useful use is six years. It was decided to use the cumulative depreciation method.

Determine the cumulative number for calculating 1 + 2 + 3 + 4 + 5 + 6 = 21.

• in the first year the accelerated factor will be 6/21 = 0.2857
• in the second annual cycle - 5/21 = 0.2381
• third - 4/21 = 0.1905
• fourth - 3/21 = 0.1429
• fifth - 2/21 = 0.0952 and sixth -1/21 = 0.0476

The amount of equipment depreciation in the first annual cycle will be 3,000,000 x 0.2857 = 857,100 rubles.

The application of the double regression method is a variation of the diminishing residual calculation method.

When are accelerated depreciation methods beneficial?

The use of methods to accelerate the transfer of the value of fixed assets to the costs of activities is beneficial, first of all, to dynamically developing business entities in all spheres of economic activity. For unprofitable, stagnant enterprises, such calculations will have no effect.

The main benefits of using accelerated depreciation for a large number of businesses are:

• freeing up additional resources for technical update OF and intangible assets
• reduction of tax deductions. An increase in expenses reduces taxable profit, and the amount of tax is reduced accordingly. Accelerated depreciation more quickly leads to a decrease in the residual value on the calendar date used for the base calculation of property tax. This leads to a decrease in the size of the annual amount of corporate property tax.

Russian statutory acts in the field of accounting and tax accounting allow the use of accelerated depreciation for leased assets. This allows lessees to reduce tax deductions and quickly redeem PFs received under leasing agreements with long-term beneficial use exceeding five years.

In the territory, the use of accelerated depreciation methods is primarily beneficial for rapidly developing enterprises that receive new technique under leasing agreements. The use of accelerated calculation methods is also economically justified for taxpayers included in privileged categories, in accordance with the requirements of the Tax Code.

To purchase expensive fixed assets, businessmen often resort to using borrowed funds. financial resources... Leasing is one of the most common options for such financing. It not only makes it possible to buy the necessary equipment or machinery, but also allows you to optimize the costs of income and property taxes. For this, the accelerated depreciation method is used. Let's consider when accelerated depreciation can be applied and what advantages and disadvantages this method has.

Accelerated depreciation mechanism

Accelerated depreciation method consists in applying a multiplying factor by which the “standard” depreciation rate for a given object is increased. The coefficient of acceleration of amortization during leasing can take values ​​not exceeding 3. It is used both in accounting and in tax accounting. However, for this, certain conditions must be met:

1. Accelerated depreciation in accounting can only be applied if the organization uses the diminishing balance method (clause 19 of PBU 6/01).
2. The coefficient of acceleration of depreciation during leasing in tax accounting cannot be used in relation to fixed assets from the first or third depreciation groups (clause 2 of article 259.3 of the Tax Code of the Russian Federation). Those. it comes about objects with a useful life of up to 5 years.
3. The provision on the use of accelerated depreciation and the value of the coefficient must be reflected in the lease agreement.
4. Acceleration can only be used by the organization (lessor or lessee), on the balance sheet of which the property is reflected. This also needs to be specified in the lease agreement.

Benefits of accelerated depreciation

The main advantage of the accelerated depreciation method is the ability to optimize tax payments.

Property tax is calculated based on the residual value of fixed assets. If an object is depreciated at an accelerated rate, then its residual value decreases at a faster rate. Accordingly, the "full" depreciation, i.e. the write-off of the entire cost of the object will occur faster. Therefore, property tax will be paid in a smaller amount and for fewer periods.

In terms of income tax, depreciation is a cost. Therefore, the higher it is, the lower the amount of tax payable. Those. and in this case, accelerated depreciation of fixed assets will lead to a decrease tax burden... However, in terms of income tax, the following should be considered:

The entire value of the property is expensed over its useful life. The total amount of accrued depreciation does not change due to the use of the accelerating factor. It's just that in this case, the write-off is faster and the income tax is reduced more significantly in the first years after the acquisition of the object. Those. in fact, the savings here are related to the concept of the time value of money - from the point of view of this concept, it is better to reduce payments current year than anticipated in the future.

Example

The organization leased a car worth 1 million rubles. with a useful life of 10 years. In accounting, depreciation for a given car is calculated using the diminishing balance method, in tax accounting - using the straight-line method. According to the lease agreement, accelerated car depreciation is used with a coefficient of 2. Consider the depreciation charge for the second year of using the object

In accounting:

• Ab. = OS x H x K, where
  • OS - residual value at the beginning of the second year
• OS = PS - PS x N, where
  • PS - initial cost
  • H - depreciation rate
• H = 100 / SPI (useful life)
• K = 2 - acceleration factor

Ab. = (1000 tr. - 1000 tr. X (100% / 10)) x 10% x 2 = (1000 tr. - 100 tr.) X 10% x 2 = 900 tr. ... x 10% x 2 = 180 tr.

In tax accounting:

An = PS x N x K = 1,000 tr. x 10% x 2 = 200 tr.

"Pitfalls" of accelerated depreciation

So, accelerated depreciation on leases in 2018 allows significant savings on tax payments... However, its use is not without its drawbacks.

1. Deterioration financial result... When it comes to buying an expensive object, the use of the accelerating factor can lead to the organization receiving losses in the first years after the conclusion of the leasing transaction. The presence of losses can cause questions from regulatory authorities, as well as difficulties when working with banks, potential investors, etc.
2. Complication of accounting. From the point of view of accounting, the only acceptable accelerated method for calculating depreciation of fixed assets is the method of decreasing balance. It has no analogues in tax accounting. Therefore, the accelerated depreciation method assumes, in any case, the appearance tax differences between the two types of accounting. This can be seen in particular from the above example. In addition, the diminishing residue method itself is more complicated in comparison with the traditionally used linear method.

Output

Accelerated depreciation allows you to write off the cost of leased fixed assets faster. This makes it possible to reduce the cost of income and property taxes. However, the use of acceleration complicates accounting and can, under certain conditions, lead to losses. Therefore, when deciding to use accelerated depreciation, all possible consequences must be taken into account.

When calculating depreciation, some in terms of certain fixed assets may use the right to apply special coefficients to the basic depreciation rate. The norms governing the use of multiplying factors are established by Art. 259.3 of the Tax Code of the Russian Federation. In clause 1 of this article, objects of depreciable fixed assets are listed, for which it is possible to apply a special multiplying coefficient not exceeding 2 to the main depreciation rate, in clause 2 - a multiplying coefficient not exceeding 3.
Article 259.3 of the Tax Code of the Russian Federation does not contain the requirement to consolidate the possibility in the accounting policy. During inspections, tax authorities often admit the illegality of using increasing coefficients if the possibility of their application is not provided for by the accounting policy (Letters of the Ministry of Finance of Russia dated June 16, 2006 N 03-03-04 / 1/521, Federal Tax Service of Russia in Moscow dated June 20, 2012 N 16 -15/ [email protected]).

Arbitration courts, in turn, note that tax legislation does not bind the right to use increasing coefficients with the consolidation of such an opportunity in the accounting policy of the organization. For this, a written order of the head of the organization is sufficient, in which the size of the multiplying coefficient will be fixed, and the objects of fixed assets in respect of which this coefficient will be applied (Resolutions of the Federal Antimonopoly Service of the Moscow District of 12.08.2011 N A40-107482 / 10-114-591 ( By the definition of the Supreme Arbitration Court of the Russian Federation of 08.12.2011 N BAC-15800/11, the transfer of the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision was refused), dated 04.03.2011 N KA-A40 / 1148-11, FAS of the Volga District of 17.02.2011 N A65 -34405/2009, FAS of the Far Eastern District of 05.07.2011 N F03-2566 / 2011, FAS Ural district from 27.02.2008 N Ф09-656 / 08-С3 (by the definition of the Supreme Arbitration Court of the Russian Federation of 22.05.2008 N 6444/08, the transfer of the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for revision by way of supervision was denied)).
In order to avoid conflict situations with taxpayers in their accounting policies, it is still desirable to secure the possibility of using increasing coefficients. The presence of the condition that the value of the coefficient is set at the time the facility is put into operation will allow the organization to have some maneuver in terms of depreciation.

Coefficient not higher than 2

To the main depreciation rate, a multiplying factor of no more than 2 can be used in the following cases.

- work in an aggressive environment

In relation to depreciable fixed assets used to work in an aggressive environment, taxpayers have the right to apply a special coefficient to the basic depreciation rate, the value of which can vary from one to two (paragraph 1 of clause 1 of clause 1 of article 259.3 of the Tax Code of the Russian Federation).

Under an aggressive environment for the purposes of Ch. 25 of the Tax Code of the Russian Federation is understood as a set of natural and (or) artificial factors, the influence of which causes increased wear (aging) of fixed assets during their operation. To work in an aggressive environment is also equated with the finding of fixed assets in contact with an explosive, fire hazardous, toxic or other aggressive technological environment, which can serve as a cause (source) of initiation of an emergency (paragraph 3, clause 1, clause 1, article 259.3 of the Tax Code RF).

The list of fixed assets that can be classified as fixed assets operating in an aggressive environment is determined by the taxpayer independently.

Example 1 ... In July 2013, the organization acquired a fixed asset attributable to the fourth depreciation group, worth 324,441 rubles, including VAT of 49,491 rubles. Accounting policy for tax purposes, it is envisaged to apply the straight-line depreciation method for all objects. When the facility was put into operation this month, its useful life was set at 65 months. In August, the facility begins to be used in a hostile environment. For such fixed assets, the multiplying factor is determined by the organization in the amount of 1.9.
When using the straight-line depreciation method, depreciation is charged for each facility. The depreciation rate with this method is determined from the expression:

k = 1: n x 100%,

where k is the rate of depreciation in percentage;
n is the useful life of this depreciable property, expressed in months (clause 2, article 259.1 of the RF Tax Code).
Consequently, the value of the basic depreciation rate for the introduced object is 1.5385% (1: 65 x 100%). The use of a multiplying factor of 1.9 brings it to 2.9231% (1.5385% x 1.9).
Thus, in tax accounting, 8037 rubles will be included in the accrued depreciation amount included in August in expenses that reduce income received when calculating tax. (274,950 rubles x 2,6389%), where 274,950 rubles. (324 441 - 49 491) - the initial cost of the object.

In the opinion of financiers, depreciable fixed assets used in winter at low temperatures in the Far North and equivalent areas and in the absence of highways(Letter of the Ministry of Finance of Russia dated August 27, 2007 N 03-03-06 / 1/604).

Towards the end of 2009, first, the Ministry of Finance of Russia, in a Letter dated October 14, 2009 N 03-03-05 / 182, and then the Federal Tax Service of Russia, in a Letter dated November 17, 2009 N SHS-17-3 / 205, clarified the following.

When determining the factors of an aggressive technological environment (including explosive, fire hazardous, toxic), one should take into account the provisions of the Federal Law of 21.07.1997 N 116-FZ "On industrial safety of hazardous production facilities", which determine the list of hazardous substances (Appendix N 1 of this Law ).

If an aggressive process medium is in direct contact only with the equipment itself, this equipment is a mechanical boundary of the aggressive medium and in operation is a hazardous production facility. Fulfillment of safety precautions for the operation of a hazardous facility leads to the fact that the corrosive medium does not leave the equipment that is in direct contact with the corrosive medium.

In this case, if the organization does not declare the operation dangerous objects with a safety violation, then other property located on the territory of the organization where hazardous facilities are operated, but separated by the air from these hazardous production facilities, cannot be considered as having direct contact with an explosive, fire hazardous, toxic or other aggressive technological environment. The application by the taxpayer of a multiplying factor of 2 for such fixed assets should be recognized as unjustified.

If a particular equipment is designed to work precisely in contact with a hazardous environment and is used in the mode established by the relevant manufacturer's documentation, this environment cannot be considered as a cause of accelerated (compared to that specified by the manufacturer) wear and tear of such equipment.

The use of a multiplying factor 2 for fixed assets in accordance with the considered norm of paragraphs. 1 p. 1 of Art. 259.3 of the Tax Code of the Russian Federation, in the opinion of officials, is legitimate if the owner of the equipment uses it in a mode not established by the relevant manufacturer's documentation, or uses equipment that is not intended for operation in such conditions to work in contact with a hazardous environment. Such circumstances must be documented.

During the inspections, the fiscal authorities followed the above explanations, recognizing that the accrual of the depreciation amount using a multiplying factor for fixed assets located on the territory of the organization where hazardous facilities are operated, but separated from them by the air environment, was unreasonable.

This argument has been repeatedly rejected by the arbitration courts. So, the judges of the FAS of the Moscow District considered that the impact of an aggressive environment on fixed assets could be:

• in the influence of a combination of natural and (or) artificial factors causing increased wear (aging) of fixed assets during their operation;
• in finding fixed assets in contact with an explosive, fire hazardous, toxic or other aggressive technological environment, which can serve as a reason (source) for initiating an emergency.

The RF Tax Code, in their opinion, distinguishes between an aggressive environment and an aggressive technological environment.

The impact of an aggressive environment is understood as a set of natural and (or) artificial factors affecting fixed assets.

Under the influence of an aggressive technological environment is meant the presence of fixed assets in contact with an explosive, fire hazardous, toxic or other aggressive technological environment.

Thus, in the first case, it is necessary to establish the fact of the influence of an aggressive environment on fixed assets, that is, the onset of negative consequences for the fixed asset as a result of such contact.

In the second, it is enough to establish only the very fact of contact of the fixed asset with an aggressive technological environment, which creates the risk of emergencies (the mentioned Resolution of the Federal Antimonopoly Service of the Moscow District N A40-107482 / 10-114-591).

When applying the specified increasing coefficient, the taxpayer must confirm that the fixed asset is actually used (used) in an aggressive environment, since the special coefficient is applied to the main depreciation rate only in the period in which the conditions actually took place, with which the legislation connects the possibility of its application ( Letter of the Federal Tax Service of Russia of 23.09.2005 N 02-1-08 / [email protected]). The presence of such conditions must be confirmed by the relevant internal documents of the organization.

When deciding on the application of a multiplying coefficient, the taxpayer must establish the period of use of an item of fixed assets in an aggressive environment. It is determined taking into account the requirements technical documentation operated fixed assets or another document (manufacturer's recommendations), which sets out the procedure for using this object in normal conditions, as well as the possibility of its use in an aggressive environment.

The documents confirming the possibility of operating a fixed asset in an aggressive environment may include technical documentation for the facility, the manufacturer's documentation for the operation of the facility, GOST, conclusions of technical services (bureaus), expert opinions, etc.

At the end of the term of use of fixed assets in an aggressive environment, depreciation is charged in accordance with the generally established procedure, starting from the 1st day of the month following the month when the use of fixed assets in this mode is terminated.

End of example 1 ... Let's supplement the condition of the example: the introduced object, according to the order, functioned in an aggressive environment from August 2013 to December 2014, since January 2015 it has been used under normal conditions.
In an aggressive environment, the object was used for 17 months. (5 + 12), where 5, 12 is the number of months of depreciation accrual in 2013 and 2014. respectively. The amount of accrued depreciation for this time is 136,629 rubles. (8037 rubles / month x 17 months).
Starting from January 2015, 4230 rubles will be included in the accrued depreciation amount. (274 950 rubles x 1.5385%). This value will be taken into account for another 31 months ((274,950 rubles - 136,629 rubles): 4230 rubles / month - 1 month). The last month for depreciation is September 2017, when the remaining RUB 2,961 will be taken into account in expenses. (274,950 rubles - 136,629 rubles - 4230 rubles / month x 32 months).

- work in conditions of increased shift

A multiplying factor of no more than 2 can also be applied to objects used when working in conditions of increased shifts (paragraph 1 of clause 1 of clause 1 of article 259.3 of the Tax Code of the Russian Federation).

The concept of "increased shift" in contrast to the definition of "aggressive environment" by the legislator in Ch. 25 of the Tax Code of the Russian Federation remained undisclosed. To reveal this concept, by virtue of paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, it is necessary to refer to the Labor Code of the Russian Federation, because it is associated with the concept of "shift work", which is defined by labor legislation. Shift work is work in two, three or four shifts (Article 103 of the Labor Code of the Russian Federation). It is introduced in cases where the duration of the production process exceeds the permissible duration of daily work, as well as in order to more efficiently use equipment, increase the volume of products or services provided. In case of shift work, each group of workers must work for the established duration of working hours in accordance with the shift schedule. At the same time, the normal duration of working hours should be no more than 40 hours per week (Article 91 of the Labor Code of the Russian Federation).

The provisions of the Labor Code of the Russian Federation do not directly establish what is considered an increased shift. The Ministry of Economic Development of Russia came to the aid of taxpayers. The specialists of the Ministry in Letter No. D19-284 dated 20.03.2007 explained that the concept of "shift" in economic practice traditionally refers to the mode of operation of machines and equipment used in intermittent technological processes, the duration of which can be confined to the duration of the work shift.

At the same time, they stated that the useful lives of fixed assets given in the Classification of fixed assets included in depreciation groups(approved by the Decree of the Government of the Russian Federation of 01.01.2002 N 1), were established on the basis of a two-shift mode of their operation. At the same time, the useful life of machines and equipment operating in conditions of continuous production technology, established in the Classification, already take into account the specifics of their operation.

There are no such clauses in the Classification itself. But if we turn to the Uniform norms of depreciation deductions previously used in taxation for the full restoration of fixed assets of the national economy of the USSR (approved by the Decree of the USSR Council of Ministers of 10/22/1990 N 1072), then in a note to the document we find that depreciation rates for machines and equipment were established based on the operating mode in two shifts (with the exception of continuous production equipment, forging and pressing equipment weighing more than 100 tons, for which the norms were set based on the operating mode in three shifts, and forestry equipment for which the norms were established based on the operating mode in one shift).

After four years, the specialists of the Ministry of Economic Development of Russia clarified that the round-the-clock operation of fixed assets can be both intermittent (for example, three-shift) and continuous. Each specific case of a taxpayer applying a multiplying coefficient to the depreciation rate of fixed assets operated around the clock requires a detailed study of the circumstances of its application (Letter of the Ministry of Economic Development of Russia dated January 13, 2011 N d13-13).

The specialists of the Ministry of Finance of Russia, taking this as a basis, have repeatedly stated that the regime of increased shift for tax purposes may be the operation of these fixed assets in three shifts or more (Letters of the Ministry of Finance of Russia dated 12/14/2012 N 03-03-06 / 1/658, dated 09.10.2012 N 03-03-06 / 1/525). And then there followed a repetition of the last paragraphs of the Letter of the Ministry of Economic Development of Russia N d13-13:

• in relation to machines and equipment operating in conditions of continuous production technology, the useful life established in the Classification already takes into account the specifics of their operation, as a result of which the specified coefficient cannot be applied;
• round-the-clock operation of fixed assets can be both discontinuous (for example, three-shift) and continuous;
• Each specific case of a taxpayer's application of a multiplying coefficient to the depreciation rate of fixed assets operated around the clock requires a detailed study of the circumstances of its application.

At the same time, the Letter of the Ministry of Finance of Russia dated February 27, 2013 N 03-03-06 / 1/5567 states the possibility of applying a special coefficient to the main depreciation rate, but not higher than 2 in relation to depreciable property used by the organization around the clock. But at the same time, the financiers again recalled that in relation to fixed assets intended for operation in a continuous technological cycle, the useful life established in the Classification already takes into account the specifics of their operation, as a result of which the specified coefficient cannot be applied.

Not all commercial courts are of this opinion. So, in the Resolution of the FAS of the Moscow District of 11/30/2012 N А40-77244 / 11-129-330 it is indicated that the technical ability of the equipment to operate around the clock is not a circumstance that excludes the possibility of using a special coefficient, since such an exception from the rules of the Tax Code of the Russian Federation is not contain. Therefore, the argument of the tax inspectorate about the possibility of operating the equipment around the clock as a factor excluding the use of a special coefficient was rejected by the judges as contrary to the Tax Code of the Russian Federation. The conclusion of the lower courts that the work in the mode of increased shifts includes round-the-clock work of both equipment and the personnel servicing this equipment and providing round-the-clock provision of communication services was supported by them.

The point on this issue was put by the Presidium of the Supreme Arbitration Court of the Russian Federation in the Resolution of November 20, 2012 N 7221/12. The classification when attributing certain types of fixed assets to depreciation groups, in the opinion of the highest judges, does not contain an indication of whether the period of use of machines and equipment combined into the corresponding type of fixed assets was determined, based on their use in continuous production technology or outside such.

The classification contains the names of the depreciable property, which corresponds to the All-Russian Classifier of Fixed Assets OK 013-94 (approved by the Decree of the State Standard of Russia dated 26.12.1994 N 359).

In order to eliminate the uncertainty in the issue of the legality of the taxpayer's application of the multiplying coefficient, in the opinion of the highest judges, it should be assumed that accelerated depreciation of fixed assets due to their operation in an increased shift mode is applied in all cases, except for machines and equipment named in the section " Machines and equipment "Classifier OK 013-94 as fixed assets of continuous production.

In the case under consideration, the tax authorities considered it unlawful to apply a multiplying coefficient when calculating depreciation for fiber-optic communication lines, cable communication lines, telecommunication equipment, which were operated by the company around the clock.

Since fiber-optic communication lines, cable communication lines, telecommunication equipment were operated by the company around the clock, but in the OK 013-94 Classifier these fixed assets are not indicated as continuous equipment, the Presidium of the Supreme Arbitration Court of the Russian Federation considered that the grounds for canceling the judicial act of the cassation instance, that recognized the inspectorate's approval of the company's unlawful inclusion of the specified amount of accrued depreciation in profit tax expenses as erroneous, is not available.

At the same time, the Resolution indicates that the entered into legal force judicial acts arbitration courts in cases with similar factual circumstances, adopted on the basis of the rule of law in an interpretation that is at variance with the interpretation contained in the above-mentioned Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation N 7221/12, may be revised on the basis of paragraph 5 of part 3 of Art. 311 of the APC RF, if there are no other obstacles for this.

The use of a special coefficient for the main rate of depreciation for profit taxation purposes obliges the taxpayer to have documents confirming the operation of facilities in a multi-shift mode. It is not defined by what documents - tax legislation. The judges of the Federal Antimonopoly Service of the Moscow District in the Resolution of September 28, 2010 N KA-A40 / 11099-10 indicated that the Tax Code of the Russian Federation does not provide for the submission by the taxpayer certain documents, confirming expenses in the form of the amounts of accrued depreciation, taking into account the increased coefficient. Consequently, such evidence by virtue of the provisions of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation there will be any documents and information indicating the use of fixed assets in conditions of increased shifts.

According to the Moscow tax authorities, these may be (Letter of the Federal Tax Service of Russia for Moscow dated 20.06.2012 N 16-15 / [email protected]):

• administrative document of the head of the organization (order) on the application of a special coefficient in relation to specific fixed assets (a list of fixed assets with an indication of their inventory numbers, codes for the Classification of fixed assets, dates of commissioning, useful lives);
• a monthly compiled document substantiating the list of objects accounted for during a given month as part of those working in conditions of increased shifts;
• administrative document on the mode of operation of the taxpayer and its individual subdivisions;
• time sheet of employees of the organization.

This list is not exhaustive. Taxpayers, depending on the specific situation, may draw up other documents to justify the use of special coefficients when calculating depreciation deductions.

Example 2 ... In August 2013, the organization put into operation a fiber-optic communication line. At the same time, the period of its use is set at 125 months (according to the Classification of Fixed Assets, the equipment is assigned to the sixth depreciation group). The initial cost of the object is 825,000 rubles. The accounting policy for tax purposes for 2013 provides for the use of a straight-line depreciation method for all assets. In September, the facility begins to be used around the clock. For such fixed assets, the size of the multiplying coefficient is set by the administrative document of the head of the organization.
The value of the basic depreciation rate for the introduced object is 0.8% (1/125 x 100%). The use of a multiplying coefficient brings it to 1.6% (0.8% x 2).
Based on this, in tax accounting, the accrued depreciation amount, included in September in expenses that reduce the income received when calculating the tax, will also include the amount calculated for the introduced fiber-optic communication line - 13,200 rubles. (825,000 rubles x 1.6%).

The Tax Code of the Russian Federation does not restrict the possibility of establishing different values ​​of multiplying coefficients for different types of fixed assets. But in this case, the taxpayer must justify the establishment of such values.

Example 3 ... The organization carries out both three-shift and round-the-clock production modes. The taxpayer provides for the use of increasing factors of 2 and 1.8 for fixed assets operated in three-shift (all) and round-the-clock modes (except for the equipment named in the "Machinery and equipment" section of Classifier OK 013-94), respectively.
Equipment has to be suspended between shifts. Therefore, the value of the multiplying coefficient for fixed assets used in a three-shift mode exceeds its value for facilities operating around the clock.

The Tax Code of the Russian Federation establishes a restriction when applying a special coefficient in relation to depreciable fixed assets used to work in an aggressive environment and (or) increased shifts. The use of the non-linear method of calculating depreciation does not allow using the specified special coefficient for fixed assets belonging to the first - third depreciation groups (paragraph 4 of clause 1 of clause 1 of article 259.3 of the Tax Code of the Russian Federation).

When using an object of fixed assets simultaneously in conditions of both an aggressive environment and an increased shift, the value of the multiplying coefficient according to the working conditions is limited by the same two units.

The fact that the possibility of the simultaneous application of several increasing coefficients to the depreciation rate of the object of the depreciable property of Ch. 25 of the Tax Code of the Russian Federation is not provided, the Ministry of Finance of Russia confirmed in a Letter dated 09.14.2012 N 03-03-06 / 1/481. At the same time, the financiers recommended that the taxpayer, in the event that during the depreciation of a fixed asset there are grounds for applying several coefficients to the depreciation rate, determine in the accounting policy which of these coefficients will be applied for tax purposes of corporate profits.

The difference in the reading of the norms of the Tax Code of the Russian Federation on the possibility of using a multiplying coefficient in relation to depreciable fixed assets used to work in an aggressive environment and (or) increased shifts by officials and judges, most likely, contributed to the fact that Federal law of 29.11.2012 N 206-FZ "On Amendments to Chapters 21 and 25 of Part Two of the Tax Code Russian Federation and Article 2 of the Federal Law "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and legislative acts Of the Russian Federation "clause 1 of clause 1 of article 259.3 of the Tax Code of the Russian Federation was supplemented by the rule that the provisions of this subclause apply to depreciable fixed assets that were registered before January 1, 2014 (clause 5, clause 1, clause . 1 article 259.3 of the Tax Code of the Russian Federation).

Consequently, taxpayers will not be able to apply a multiplying coefficient to the main rate of depreciation of fixed assets used to work in an aggressive environment and (or) increased shifts, which will be taken into account starting from January 1, 2014.

- objects with high energy efficiency and its high class

Taxpayers have the right to use a special coefficient for the main depreciation rate, but not higher than 2 in relation to depreciable fixed assets related to objects that have (subparagraph 4 of paragraph 1 of article 259.3 of the Tax Code of the Russian Federation):

• high energy efficiency in accordance with the list of such facilities established by the Government of the Russian Federation;
• high energy efficiency class.

Note that the possibility of applying a multiplying coefficient to the mentioned fixed assets was introduced by Art. 36 of the Federal Law of 23.11.2009 N 261-FZ "On Energy Saving and on Increasing Energy Efficiency and on Amendments to Certain Legislative Acts of the Russian Federation".

As mentioned above, for facilities with a high energy efficiency class, if, in accordance with the legislation of the Russian Federation, the definition of their energy efficiency classes is provided for such facilities, the taxpayer has the right to use a multiplying coefficient to the basic depreciation rate.

Goods produced in the territory of the Russian Federation, as well as imported for circulation in the territory of the Russian Federation, by virtue of clause 1 of Art. 10 of Law N 261-FZ must contain information on the class of their energy efficiency in the technical documentation attached to these goods, in their marking, on their labels. This requirement applies to goods from among:

• household power-consuming devices - from January 1, 2011;
• other goods - from the date set by the Government of the Russian Federation.

The list of types of goods subject to the requirements for the content of information on the energy efficiency class in the technical documentation attached to these goods, in their marking, on their labels, is approved by the Decree of the Government of the Russian Federation of December 31, 2009 N 1222.

From January 1, 2014, information on the energy efficiency class should be contained in technical documentation, marking, on the labels of televisions, electric ovens, passenger and cargo-passenger elevators.

The energy efficiency class of a product is determined by the manufacturer, importer in accordance with the rules approved by the authorized federal executive body, the principles of which are established by the Government of the Russian Federation (clause 4 of article 10 of Law N 261-FZ).

The list of principles for the rules for determining the energy efficiency class of a product is approved by the aforementioned Decree of the Government of the Russian Federation N 1222.

The List of Principles, in particular, notes that the designations from class A (highest) to class G (lowest) (seven classes in total) are used to denote energy efficiency classes of goods. When products with an energy efficiency that significantly exceed those provided for class A appear on the market, additional energy efficiency classes A +, A ++ may be installed.

Based on the List of Principles, the Ministry of Industry and Trade of Russia, by Order No. 357 dated April 29, 2010, approved the Rules for determining the energy efficiency class of a product by manufacturers and importers. These Definition Rules apply to electrical and electronic Appliances: refrigerators, washing and combined washer-dryers, air conditioners, dishwashers, kitchen electric stoves, electric ovens, microwave ovens, heating devices, color televisions, television combined equipment, as well as incandescent lamps, computer monitors, printers, copiers, passenger elevators (except for elevators used for industrial purposes).

Neither the Tax Code of the Russian Federation nor the List of Principles specify which classes should be considered high in order to apply a multiplying coefficient to the basic rate of depreciation. The explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia are also absent today. We believe that for tax purposes it is safer to apply accelerated depreciation to objects of class A and additional classes A +, A ++.

There are also facilities with high energy efficiency, for which the establishment of energy efficiency classes is not provided. If such objects are named in the List of objects with high energy efficiency, for which the establishment of energy efficiency classes is not provided (approved by Decree of the Government of the Russian Federation of 04.16.2012 N 308), the taxpayer also has the right to apply an increasing coefficient to the basic rate of their depreciation.

The possibility of applying a multiplying factor to the mentioned fixed assets was introduced by Law N 261-FZ from the beginning of 2010, the specified List of objects entered into force on May 1, 2012 (after seven days from the date of the first official publication, which took place on April 23). According to financiers, the taxpayer has the right to apply a special multiplying coefficient in relation to the objects included in the specified List of objects from January 1, 2010 (Letters of the Ministry of Finance of Russia dated June 27, 2012 N 03-03-06 / 1/325, dated June 22 .2012 N 03-03-06 / 1/317).

Consequently, organizations that have registered the fixed assets listed in the List of Objects, when deciding on the use of a multiplying coefficient, can recalculate the accrued depreciation amount for 2010 and 2011. And this will lead to a decrease in the calculated amount of income tax. In this case, taxpayers have the right to make the necessary changes to tax returns and submit to the tax authority revised tax returns for the specified tax (reporting) periods (paragraph 2, clause 1, article 81 of the Tax Code of the Russian Federation).

Of the 132 items on the List of Objects, most are equipment for the oil and gas industry, metallurgy, and steelmaking. Column 4 of the List indicates the energy efficiency indicator (IEF), units of measurement and the criterion for the IEF selection of fixed assets, determined in accordance with the manufacturer's technical documentation.

The fact that the IEF is determined in accordance with the manufacturer's technical documentation was confirmed by the Ministry of Finance of Russia in a Letter dated 30.08.2012 N 03-03-06 / 1/440. At the same time, the financiers strongly recommended not to apply the provisions of the considered paragraphs to the relevant object. 4 p. 1 of Art. 259.3 of the Tax Code of the Russian Federation in the absence of an IEF value.

At present, the IEF values ​​may not be explicitly indicated in the technical documentation of manufacturers. In addition, in the List of objects for a number of IEF objects, it is established as an operational indicator that can be determined only during the operation of the equipment and the implementation of the technological process.

In this regard, taxpayers have repeatedly turned to the Ministry of Finance of Russia with a question: whether they have the right, due to the absence in the technical documentation of a direct indication of the IEF, to independently calculate the named indicator based on the indicators and characteristics specified in the technical documentation of the manufacturer, in accordance with the methodology approved by the organization.

The financiers unambiguously explained that the energy efficiency indicator should be calculated based on the units of measurement specified in the manufacturer's technical documentation.

At the same time, the officials recalled that the functions of developing public policy and legal regulation:

• in the field of energy conservation and energy efficiency in the turnover of goods is carried out by the Ministry of Industry and Trade of Russia (Resolution of the Government of the Russian Federation of 05.06.2008 N 438);
• in the field of energy saving and energy efficiency increase on the issues of energy audits - the Ministry of Energy of Russia (Resolution of the Government of the Russian Federation of May 28, 2008 N 400).

In this connection, on the issue of applying the provisions of the List of Objects, it was proposed to contact the indicated federal executive authorities (Letters of the Ministry of Finance of Russia dated 05.02.2013 N 03-03-06 / 1/2423, dated 31.01.2013 N 03-03-06 / 1 / 1912).

The list of objects also contains cars of small and extra small class (see table).

In the case of using accelerated depreciation for passenger cars of small and very small class for official use, it should be borne in mind that the manufacturer in the technical documentation indicates the fuel consumption in the city, on the highway, in a combined cycle. We believe that the application of a multiplying coefficient to the basic rate of depreciation is possible only when all three indicators comply with the established rates.

Financiers on the issue of the procedure for calculating the IEF of the specified passenger cars recommended to contact the Ministry of Industry and Trade of Russia (Letter of the Ministry of Finance of Russia dated 20.07.2012 N 03-03-06 / 1/353).

In the aforementioned Letter No. 03-03-06 / 1/353, the officials reiterated that the decision to apply the provisions of paragraphs. 4 p. 1 of Art. 259.3 of the Tax Code of the Russian Federation is accepted by the taxpayer independently. But at the same time, they recalled that verification of the correct application of the specified norms of the Tax Code of the Russian Federation is carried out tax authorities during events tax control, the procedure for which is established by the Tax Code of the Russian Federation.

- own facilities from agricultural organizations and SEZ residents

A special coefficient not higher than 2 to the basic depreciation rate, chosen independently, taking into account the provisions of Ch. 25 of the Tax Code of the Russian Federation, taxpayers - agricultural organizations of an industrial type can also use it. They have the right to use this coefficient only in relation to their own fixed assets (subparagraph 2 of paragraph 1 of article 259.3 of the Tax Code of the Russian Federation). For the purposes of the aforementioned norm, agricultural organizations of an industrial type are poultry farms, livestock complexes, fur farms, greenhouse complexes.

The considered coefficient can also be used by organizations that have the status of a resident of industrial-production or tourist-recreational special economic zones.

Recall that legal regulation special economic zones are implemented by the Federal Law of 22.07.2005 N 116-ФЗ "On special economic zones in the Russian Federation".

A special economic zone is a part of the territory of the Russian Federation determined by the Government of the Russian Federation, on which a special regime for carrying out entrepreneurial activities operates, regulated by the aforementioned Law N 116-FZ. The purpose of creating a special economic zone is the development of manufacturing industries, high-tech industries, the production of new types of products, transport infrastructure, as well as tourism and the spa sector. In accordance with this, industrial-production, technology-innovative, tourist-recreational and port special economic zones can be created on the territory of the Russian Federation (clause 1 of article 4 of Law N 116-FZ).

A commercial organization (with the exception of a unitary enterprise) is recognized as a resident of an industrial production special economic zone:

• registered in accordance with the legislation of the Russian Federation on the territory of the municipality within the boundaries of which this special economic zone is located, and
• which has entered into an agreement with the governing bodies of special economic zones on the maintenance of industrial production activities in the manner and on the conditions provided for by the specified Law No. 116-FZ (clause 1 of article 9 of the Law No. 116-FZ).

The analogy can be traced in the part of the residents of the tourist and recreational special economic zone. They are recognized as commercial organizations(excluding unitary enterprises):

• registered in accordance with the legislation of the Russian Federation on the territory of the municipality, within the boundaries of which such a special economic zone is located (on the territory of one of the municipalities, if the tourist and recreational special economic zone is located on the territories of several municipalities), and
• that have entered into an agreement with the governing bodies of special economic zones on the implementation of tourist and recreational activities in the manner and on the conditions provided for by Law No. 116-FZ (clause 2.1 of article 9 of Law No. 116-FZ).

To the basic depreciation rate established for their own fixed assets, the mentioned persons have the right to apply a multiplying coefficient not higher than 2 (subparagraph 3 of paragraph 1 of article 259.3 of the Tax Code of the Russian Federation).

Coefficient not higher than 3

In tax accounting for leased property, it is possible to use an increasing depreciation rate of no more than 3 (subparagraph 1 of paragraph 2 of article 259.3 of the Tax Code of the Russian Federation).

The leased item transferred to the lessee under the lease agreement is recorded on the balance sheet of the lessor or lessee by mutual agreement of the parties (Article 31 of the Federal Law of October 29, 1998 N 164-FZ "On financial lease (leasing)"). Based on this, in tax accounting, property received (transferred) in a financial lease under an agreement finance lease(leasing agreement), is included in the corresponding depreciation group by the party in which this property must be accounted for in accordance with the terms of this agreement (clause 10 of article 258 of the Tax Code of the Russian Federation). It is the balance holder of the leased asset that has the right to apply the considered coefficient to the basic depreciation rate established for this object.

The increasing coefficient is applied in relation to fixed assets that are the subject of a lease agreement, for any method of calculating depreciation (Letter of the Ministry of Finance of Russia dated 01.19.2009 N 03-03-06 / 1/19), with the exception of objects included in the first - third depreciation groups ( Paragraph 2, Clause 1, Clause 2, Article 259.3 of the Tax Code of the Russian Federation).

If the taxpayer decides to use the right to apply a multiplying coefficient for amortization of the leased asset, then this coefficient, in the opinion of financiers, should be set at the date of putting this property into operation. The possibility of changing the size of the coefficient during the amortization period of the leased property of the Tax Code of the Russian Federation is not provided (Letter of the Ministry of Finance of Russia dated 11.02.2011 N 03-03-06 / 1/93).

In support of their opinion, the financiers referred to par. 2 p. 13 art. 258 of the Tax Code of the Russian Federation, which states that the application of increasing coefficients to the main depreciation rates entails a corresponding reduction in the useful life of depreciable objects. In this case, the useful life of the object must be determined by the taxpayer independently on the date of commissioning of this object in accordance with the provisions of Ch. 25 of the Tax Code of the Russian Federation. It can be changed only in the cases provided for by the Tax Code of the Russian Federation - after reconstruction, modernization or technical re-equipment of the facility (paragraph 2, clause 1, article 258 of the Tax Code of the Russian Federation).

Example 4 ... In July 2013, the organization received production equipment under a lease agreement, which, according to the lease agreement, is on its balance sheet. The initial cost of the fixed asset is 918,850 rubles. Since the object, according to the Classification, is assigned to the fifth depreciation group, then when it was put into operation, a useful life of 85 months was established. The accounting policy for tax purposes for 2013 for depreciable property provides for a straight-line depreciation method. The organization used the right granted to it to use the increased depreciation rate for the object received under the lease agreement, setting it equal to 3.
The basic depreciation rate for the leased asset is 1.1176% (1: 85 x 100%). When a multiplying factor is applied to it, the depreciation rate increases to 3.5294% (1.1176% x 3). Based on this, monthly, starting from August of the current year, 32,430 rubles are taken into account in expenses that reduce the income received when calculating income tax. (918,850 rubles x 3.5294%).

The lessee, in addition to the actually accrued depreciation on the leased asset, may recognize lease payments as part of other expenses. Recall that he can take into account lease payments in expenses minus depreciation, which is charged to him for such an object (clause 10, clause 1 of article 264 of the Tax Code of the Russian Federation).

When replacing the lessee, provided that the leased asset is recorded on the lessor's balance sheet, the latter has the right to continue to depreciate this object using a higher coefficient (Letter of the Ministry of Finance of Russia dated July 14, 2009 N 03-03-06 / 1/463). Upon termination or termination of the lease agreement, the right to continue applying the specified coefficient is lost, since the property ceases to be the subject of the lease agreement.

The lessee can be an individual. The financiers believe that in relation to depreciable fixed assets that are the subject of a lease agreement concluded with an individual, the lessor, whose these objects are accounted for in accordance with the terms of the lease agreement, has the right to apply a special multiplying coefficient to the basic depreciation rate (Letters of the Ministry of Finance of Russia dated 14.09. 2011 N 03-03-06 / 1/552, dated 08.08.2011 N 03-03-06 / 1/458).

If the subject of the lease agreement is an enterprise as a property complex, then the increased depreciation rate is applied to all fixed assets that are part of it (Letter of the Ministry of Finance of Russia dated 09.24.2007 N 03-03-06 / 1/692).

Taxpaying organizations carrying out scientific and technical activities are also entitled to apply a special coefficient in relation to depreciable fixed assets. The size of the coefficient cannot exceed 3 (subparagraph 2 of paragraph 2 of article 259.3 of the Tax Code of the Russian Federation).

The definition of the concept of "scientific and technical activity" is given in the Federal Law of 23.08.1996 N 127-FZ "On Science and State Scientific and Technical Policy". Such activities are understood as activities aimed at obtaining, applying new knowledge to solve technological, engineering, economic, social, humanitarian and other problems, ensuring the functioning of science, technology and production as unified system(Article 2 of Law No. 127-FZ).

In Art. 262 of the Tax Code of the Russian Federation, the legislator gave a decoding of the concept of "research and (or) experimental design development". For the purposes of Ch. 25 of the Tax Code of the Russian Federation, the mentioned developments are understood as developments related to the creation of new or improvement of manufactured products (goods, works, services).

According to financiers, research and (or) experimental and design developments specified in Art. 262 of the Tax Code of the Russian Federation, are precisely the scientific and technical activities that are mentioned in paragraphs. 2 p. 2 art. 259.3 of the Tax Code of the Russian Federation. Therefore, officials strongly recommend applying a special coefficient of no more than 3 to depreciable fixed assets that are used only for scientific research and (or) experimental development, the concept of which is given in Art. 262 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated April 14, 2008 N 03-03-06 / 1/282).

As mentioned above, the use of increasing coefficients can be carried out using a non-linear depreciation method, with the exception of the cases specified in paragraph. 4 pp. 1 p. 1 and para. 2 pp. 1 p. 2 art. 259.3 of the Tax Code of the Russian Federation.

Objects of depreciable property to which such ratios are applied form a subgroup within the depreciation group. Such depreciation groups and subgroups are accounted for separately. All the rules for creating or liquidating a group, increasing or decreasing the total balance of the group, established by clauses 2, 3, 4 of Art. 259.2 of the Tax Code of the Russian Federation, apply to such subgroups. They are subject to the depreciation rate for this depreciation group, established by clause 5 of Art. 259.2 of the Tax Code of the Russian Federation, adjusted by the value of the multiplying coefficient.

The application of increasing factors to the depreciation rates of depreciable property objects entails a corresponding reduction in the useful life of such objects. At the same time, depreciation subgroups for objects of depreciable property, to the depreciation rates of which increasing coefficients are applied, are formed as part of the depreciation group based on the useful life determined by the Classification of Fixed Assets, excluding its reduction (clause 13 of article 258 of the Tax Code of the Russian Federation).

Accounting

An economic entity, clause 18 of the Accounting Regulations "Accounting for Fixed Assets" PBU 6/01 (approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n) provides the opportunity to choose one of four methods of calculating depreciation on the fixed asset being introduced:

• linear method;
• diminishing balance method;
• 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).

In this case, the application of a multiplying coefficient to the basic rate of depreciation is provided only in the case when depreciation is calculated using the diminishing balance method (clause 19 of PBU 6/01, clauses "b" of clause 54 Methodical instructions on accounting of fixed assets, approved. By order of the Ministry of Finance of Russia dated 13.10.2003 N 91n). This was confirmed by the Ministry of Finance of Russia in a Letter dated 22.08.2006 N 07-05-06 / 220.

The parties to the lease agreement in accordance with par. 2 p. 1 art. 31 of Law N 164-FZ have the right, by mutual agreement, to apply accelerated depreciation of the leased asset. The Ministry of Finance of Russia in Letters dated 03.03.2005 N 03-06-01-04 / 125 and dated 28.02.2005 N 03-06-01-04 / 118 stated that for movable property constituting an object of financial leasing and attributed to the active part of the main funds, by virtue of clause 19 of PBU 6/01 and clause 54 of the aforementioned Methodological Instructions, an acceleration factor can be applied in accordance with the terms of a financial lease not higher than 3 when calculating depreciation charges using a decreasing balance method. The use of the acceleration factor when calculating depreciation deductions using the linear method PBU 6/01 is not provided.

The Presidium of the Supreme Arbitration Court of the Russian Federation in its Resolution of 05.07.2011 N 2346/11 indicated that the implementation of the right to accelerated depreciation is possible only subject to the procedure specified in clause 19 of PBU 6/01 and clause 54 of the Methodological Guidelines for accounting for fixed assets. The company, using the linear method of calculating depreciation, was not entitled to use the accelerated depreciation rate and, taking into account this coefficient, determine the useful life of the property received on lease.

The accrued depreciation amounts on fixed assets in accounting and tax accounting will be identical if in both accounts:

• the initial cost of the object is the same;
• a straight-line depreciation method and the same useful life have been established.

The use of increasing depreciation rates in tax accounting under the above conditions clearly leads to the need to refer to the Accounting Regulations "Accounting for corporate income tax expenses" PBU 18/02 (approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n).

The excess of the amount of depreciation taken into account for taxation over the amount of depreciation accrued in accounting is in this case recognized as a taxable temporary difference, since it leads to the formation of deferred income tax, which should increase the amount of tax payable to the budget in the next after the reporting or in subsequent reporting periods.

A deferred tax liability is accrued in the organization's accounting in the period in which the taxable temporary difference arises. Such liabilities are reflected as long-term and are recorded on account 77 "Deferred tax liabilities"in correspondence with account 68" Calculations for taxes and fees ", subaccount" Calculations for income tax "(clauses 8, 9, 10, 12, 15, 18, 23 PBU 18/02):

Debit 68, subaccount "Calculations of income tax", Credit 77

Deferred tax liability has been accrued.

In the future, as depreciation is calculated in accounting, when it will no longer be in tax accounting, the taxable temporary difference decreases. And this, in turn, leads to a decrease in the deferred tax liability:

Debit 77 Credit 68, subaccount "Calculations of income tax",

The deferred tax liability has been partially (fully) settled.

Evgeny Malyar

# Business nuances

Accelerated depreciation allows you to reduce taxes for the duration of the lease agreement, as well as redeem the leased asset at a minimum cost.

• General information on depreciation of the leased asset
• How to depreciate a leased car?
• Accelerated depreciation of fixed assets in lease in 2019
• Accelerated depreciation real estate on lease
• Features of accelerated vehicle depreciation
• Differences between accounting and tax depreciation of fixed assets
• Reflection of depreciation by the lessee
• Depreciation of the leased asset on the lessor's balance sheet
• Conclusion

According to Article 11 of Federal Law 164 FZ, the lessor is the owner of the leased asset during the term of the agreement. In most cases, the leased property is on its balance sheet. Depreciation after redemption of the leased asset is carried out by the new owner. How is it done up to this point? This is discussed in the article.

Depreciation of leased property is made by the party on whose balance sheet it is, regardless of ownership. It can be both the lessor and the lessee. The balance holder is specified in the finance lease agreement concluded between these parties.

Depreciation can be calculated from the beginning of the next after the date of putting the object (fixed asset) into operation. For example, if a car is rented on a financial lease on May 16, then the person on whose balance sheet it is starts to depreciate it from June 1 of the same year. In this case, the date state registration does not matter - it is important when exactly the item was transferred to the user.

Depreciation on fixed assets is accrued in the order established for each of the groups of fixed assets. There are ten of them in total, and they differ in both the composition of the property included in them, and the permissible deadlines useful exploitation.

For example, a certain car belongs to the third depreciation group. Its useful life is 3-5 years. During this time it book value should be reset to zero.

If the leased property is on the lessor's balance sheet, depreciation deductions are included in the amount of payments.

According to clause 18 of the Accounting Rules, there are four ways of calculating depreciation.

1. Linear - a uniform write-off of the value of an object over time as its useful life expires.
2. Reduced balance - accelerated write-off in the initial period of operation. The depreciation percentage is calculated on the constantly decreasing residual value.
3. By the sum of the digits of the years of useful operation. The initial cost is multiplied annually by the number of useful years remaining and divided by the total number of useful years.
4. Proportional to the volume of production. The more heavily an item is used, the sooner it wears out.

Usage linear way depreciation on leasing is limited only for 1-3 groups. For other finance leases, accelerated write-down methods with increasing factors are generally used. In most cases, both parties to the contract are interested in this.

The depreciation bonus allows you to speed up the process of writing off the value of a fixed asset. The lessee has a reasonable right to use it in three cases:

• With regard to the redemption price. Since the lessee, who does not accept the fixed asset on the balance sheet, does not actually acquire it (uses it temporarily), then its costs cannot be attributed to the corresponding expense items (letter of the Federal Tax Service of the Russian Federation No. ШС-22-3 / 267 dated April 8, 2009).
• In the event the object is registered on the balance sheet of the lessee. Lease payment expense is recognized as capital investment in fixed assets.
• Not fully paid to the lessor for the lease term full cost under a lease agreement (the redemption price has not been paid off).

However, there are some legal differences regarding the legality of the depreciation bonus.

How to depreciate a leased car?

The peculiarities of car leasing are expressed in the specifics of the acquisition, registration, taxation and maintenance of vehicles. The cost of the subject of the finance lease, and, accordingly, the total payment, includes all costs, including compulsory insurance.

Vehicle depreciation is charged according to the All-Russian Classifier of Fixed Assets (OKOF), introduced in accordance with Resolutions of the Government of the Russian Federation No. 1 and 640 (amendments). According to this document, a depreciation group is selected for cars:

Legal entities and individual entrepreneurs, acting as lessees on the one hand, and leasing companies on the other, concluding an agreement, come to an agreement on the method of writing off the value of the car.

Accelerated depreciation of the car is beneficial due to the reduction of the fiscal burden:

• the tax base for property owned by the lessor is reduced;
• the lessee attributes the lease payments to direct costs - income tax is reduced.

In addition, with accelerated depreciation, the tenant is able to buy out the item faster.

Accelerated depreciation of fixed assets in lease in 2019

The parties to a finance lease are limited in their actions by the following circumstances:

• The duration of the lease agreement cannot exceed the useful life of the item.
• A financial lease that allows for the right to receive ownership of an item after redemption implies that the residual value is no more than a quarter of the initial price.

The current Russian legislation allows depreciation with accelerating factors ranging from 1 to 3, if the lease is not short-term (with a term of less than 5 years). The calculation formula is simple:

Where: UA - accelerated amortization; АН - amortization rate calculated based on the term of the lease agreement; КУ - accelerated amortization increasing coefficient (≥1);

KZ - coefficient of depreciation deceleration (≤1).

The use of a reduction factor is due to the fact that some types of property objectively wear out more slowly than others. For example, multiplying by KZ in the value of 0.5 is mandatory when depreciating expensive passenger cars and executive minibuses and (paragraph 9 of Article 259 of the Tax Code of the Russian Federation).

The accelerating factor is applied to objects characterized by rapid physical and moral deterioration. It does not have to be an integer - it can be a fractional decimal number less than or equal to 3.

The increased rate of depreciation should be justified by references to the Federal Law ФЗ-164 and the Tax Code of the Russian Federation (Art. 259.3, clause 2, clause 1).

It should be remembered that the use of accelerating factors is possible only for objects with a service life of 1 to 5 years that do not belong to the first, second and third groups of the All-Russian Classifier of Fixed Assets.

An accelerated factor of up to three applies only if depreciation is charged using the declining balance method.

Accelerated depreciation of real estate leased

As a rule, commercial real estate objects are operated for a long time, for decades. Justify the write-off of a significant share of the cost of a building or structure within a relatively short term a finance lease is not an easy task. The application of the accelerating coefficient is theoretically possible if the balance holder is able to prove to the representatives of the tax service that:

• as a result of production activities, the property wears out quickly;
• such a situation is normal (that is, normal, not emergency).

This is not easy, since in most cases buildings and structures are located in an ordinary natural, not aggressive environment.

Exceptions may be some conditional leased warehouses, which store substances that create preconditions for corrosion or some similar situation leading to accelerated damage to property.

You can also argue for the use of the depreciation acceleration factor:

• operation in high shift mode (or around the clock);
• an increased level of vibration;
• significant changes in average seasonal temperatures, destructively affecting building materials.

Features of accelerated vehicle depreciation

The accelerating factor of depreciation of a car transferred under a lease agreement can be applied under the following conditions:

• the subject of the lease belongs to the OKOF groups from the fourth to the tenth (Article 259.3 of the Tax Code, paragraph 2 of clause 1);
• the amount of accrued amortization does not exceed the lease payment (Article 264 of the Tax Code, paragraph 1 of clause 10).

This limitation should be taken into account when calculating the term of the lease agreement and the redemption value of the item.

Differences between accounting and tax depreciation of fixed assets

If the leased property is on the lessor's balance sheet, the difference between the accounting and tax accounting depreciation should not occur. In cases where the situation is reversed (the lessee has accepted the item on the balance sheet), differences will temporarily appear when using the linear method. They are due to factors:

• the difference between the value of property for tax and accounting;
• differences in the write-off period (depreciation in OU can be made using an accelerating factor).

After the property is redeemed at its residual value, the new owner amortizes it until the end (before write-off and liquidation) according to accounting. Wherein tax charge depreciation is no longer posted.

Reflection of depreciation by the lessee

Depreciation of the leased asset is carried out by the lessee only when the property is accepted on the balance sheet. In this case, the accountant makes the following entries:

The depreciation procedure for property (for example, a car) in leasing on the owner's balance sheet is described by the following accounting entries:

Conclusion

Property transferred or leased is depreciated by the asset holder. Most often it is the owner of the item, that is, the lessor, although it happens otherwise.

The use of accelerating factors is limited by the Accounting Rules of the Russian Federation and the Tax Code.

In some circumstances, between tax and accounting there are temporary differences that disappear after the end of the finance lease.

Depreciation for leases in 2019 - accelerated, multiplying factor

There are three parties involved in a lease transaction - the lessee, the lessor and the seller of the property. After the contract is concluded, the accountant in the company of the legal entity must do a lot of work to correctly make all the records and take into account the depreciation.

What it is

Leasing is special kind a transaction in which a vehicle or equipment is transferred to a client for long-term use under the terms of a finance lease. In this case, the subsequent redemption of the property is possible.

Also in leasing there is the concept of "depreciation". In this case, it means a decrease in the value of objects in order to reduce taxes.

In the Tax Code, article 256, goods subject to depreciation are recognized as:

• any kind of movable property;
• the results obtained in the process of mental activity;
• objects that have been recognized as the intellectual property of the lessee.

Depreciation - a great opportunity for individual entrepreneur increase your income due to the fact that he is exempt from paying tax on the transaction.

Another obvious advantage is that when buying a car on lease, you do not need to issue an insurance policy such as OSAGO, which also allows you not to invest additional funds.

Accelerated depreciation on leases

Leasing is considered a more profitable and flexible operation with finances than a bank loan for the purchase of a car precisely because of the possibility of obtaining accelerated depreciation.

The accountant makes certain calculations and adds property to the balance sheet of the enterprise, while no tax is charged.

Features of accelerated depreciation:

1. There is a significant reduction in taxes on the item acquired under a lease agreement. Most often, this is a vehicle.
2. The redemption of the goods is carried out at the residual price.
3. The tax rate on the profits earned is significantly reduced, but this is only applicable during the term of the contract.
4. Redemption allowed vehicle upon expiration of the finance lease. In some cases, an early redemption is possible, in which a recalculation is carried out and the interest rate can be reduced.

Depreciation is a great way to save money for a leasing client. Cost reduction occurs not only during the transaction period, but also when the vehicle is bought out. To calculate it, you need to use a special formula, which an accountant does when drawing up a report.

You must select a fixed rate for accelerated depreciation. It can only be used by the organization on the balance sheet of which the leased property is listed.

Methods used by accountants for calculating and filling out reports:

1. Write-off is discrete depreciation. This indicator is applied depending on how many years the equipment will operate.
2. Decreasing balance indicator.
3. Geometric depreciation, degression.

After one of the methods has been used, it is necessary to maintain the documentation correctly. After the leased asset is purchased from the lessor, it may become necessary to reduce the amount of deductions over the course of several years.

In the field of leasing, when using accelerated depreciation, a coefficient of no more than three can be used. The tax is reduced on two points - on profit and property of an individual entrepreneur.

In the event that accelerated depreciation is applied to the property, there is a rapid decrease in residual value.

When reducing income tax, it is necessary to ensure that the leasing transaction remains active. The main benefit is that at the end of the contract, the leased asset can be redeemed at a minimal cost.

Increasing coefficient

The increase factor is the amount due to which the amount of payments under the contract increases. It should be used in order to shorten the maturity of the debt under the transaction and to buy the car more quickly.

When calculating the coefficient, it should be taken into account that if the car or equipment was registered on the balance of the lease recipient, then this indicator will correspond to the size of the current tax rate for a specific vehicle.

V Russian legislation contains an indication of the relative fact that the party to the transaction, which is the asset holder, has the right to apply a special, multiplying coefficient 1 -3.

This condition applies only to long-term transactions, the cost of which is quite high.

Depreciation with a multiplying factor is allowed for the following leased items:

1. Equipment operating in conditions of increased danger, aggressive environment. A multiplying coefficient of no more than 2 can be applied to such items. Changing this indicator is possible only for equipment belonging to 1-3 groups of depreciation. The coefficient is not charged if the property belongs to fixed assets.
2. Facilities with high energy efficiency. It is necessary to make sure that the assignment of a thing of this class is carried out in accordance with the law. The maximum allowable multiplying factor is 2.
3. Funds that were transferred to the use of individual entrepreneurs under a financial lease - leasing agreement. Depending on whether the equipment or vehicle is on the balance sheet of the lessor or the recipient, a coefficient of no more than 3. However, according to tax legislation, its accrual is not allowed for property belonging to 1-3 groups of depreciation.
4. Funds used in scientific and technical activities can also be acquired by a company under a lease agreement. For them maximum rate – 3.

The multiplying factor (PC) can be applied to equipment used in agricultural activities - at poultry farms, greenhouse plants.

There is no need to make changes to the accounting policy if the PC is used when calculating depreciation on fixed assets of the enterprise.

How to calculate

The specifics of calculating depreciation are described in Russian legislation, namely, in the Federal Law "On Leasing", as well as in the Tax Code of the Russian Federation.

Calculation and accrual is carried out by the party on whose balance the car or work equipment is located. The maximum odds are 3.

If the term of the contract is from 1 to 5 years, it is considered short-term, which is the reason for imposing a limitation - depreciation is not calculated.

When applying the normal factor, the depreciation rate should be multiplied by the corresponding figure. It is set in a numerical range from one to three, multiplication by a fractional value is allowed, for example, 1.5.

Formula for calculation:

The following values ​​are substituted:

• AMU- the established rate of depreciation with acceleration;
• AM- the rate that is calculated based on the total duration of the lease agreement;
• AMC- coefficient. Minimum value- 1, maximum - 3.

All clients of the leasing company - individuals and legal entities, individual entrepreneurs.

In most companies, customers can calculate depreciation on their own using an online calculator:

If the contract was terminated early, the lessor is obliged to restore the indicators, since the property is on its balance sheet.

It is possible to resort to accelerated depreciation at any stage of the transaction, if the ratio is correctly calculated. If the highest indicator is chosen, an early payment of the entire amount of the lease debt can be made.

Depreciation can be calculated in a linear and non-linear way:

If the depreciable asset is used for operation, the leasing company client can use an increase factor of no more than 2.

Advantages

Main advantages:

• the main benefit is the lower tax rate. Its accrual on the vehicle occurs depending on the amount of the amount that remained unpaid;
• when using accelerated depreciation, you can quickly reduce the final, redemption value TS;
• money is written off according to an accelerated schedule, but this does not affect the size of the coefficient;
• it is possible to shorten the terms under the contract and accelerate the procedure for transferring ownership of property to the lessee;
• the tax rate on profits is reduced.

For most clients, amortization is the most profitable aspect of the transaction. Exists various features its accruals, knowing which, you can significantly improve the performance of the enterprise.

: How to keep records of leased property?

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your problems.

Therefore, FREE expert consultants work for you around the clock!

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Lease depreciation - accelerated, multiplying factor, term, can it be charged

Car leasing is a way to quickly find the desired car when not the required amount Money, but there is no desire to overpay for a car loan.

In Europe, this financial scheme has been practiced for quite a long time, although in Russia it has become popular only in recent years.

Those who know the leasing mechanism and its advantages apply for such a service more than once. Benefit from this financial transaction you can extract enough by contacting the right company and choosing an acceptable offer.

Among the advantages, lessees in almost all cases prioritize depreciation. This concept is not identical technical term, and therefore most motorists do not know its definition and have no idea about the essence of its action.

And this term in this area is called an accounting miscalculation that regulates financial question during leasing, because a wide variety of offers from financial companies provide a complex formula in which it is important not to get confused and correctly take into account all the pitfalls that are not immediately visible, but you can easily and unpleasantly stumble upon them.

In this article, we will acquaint you with the mechanism of action of lease depreciation, with the features of the calculation and, of course, with its advantages, which may be useful to all clients of the company.

The information provided will be especially useful for newbie lessees who want to learn about all the benefits of car leasing.

Who and how calculates

The corresponding law "On Leasing", namely, Article 31 and the Tax Code contain provisions on the calculation of depreciation, its changes and who has the authority to calculate it.

Thus, the one on whose balance sheet the property is registered can calculate and accrue depreciation in relation to the leased car. Accelerated depreciation can be changed with a factor of no more than 3.

The legislation regulates the limitation on the first, second and third depreciation groups (these are contracts for a period from 1 to 5 years).

If this factor is applied, then the current depreciation rate must be multiplied by the appropriate factor. This value can be selected in the range from 1 to 3, it is also possible to multiply by fractional values ​​(1.5, 2.67, etc.).

Consider the formula for accelerated depreciation:

AMu = AM * AMC,

The use of an accelerated depreciation rate for car leasing is also considered a significant transaction advantage, which lessees are eager to use.

It is also acceptable that such an opportunity applies to all categories of clients (legal entities and individuals, as well as entrepreneurs).

Some companies on their official websites provide a convenient opportunity to use online calculator, which will help you quickly calculate the amount of payments at different coefficients, as well as guess the residual value of the upcoming vehicle buyout.

Term

The term for calculating depreciation on leased property does not exceed the term of the transaction.

Even if the lease agreement was terminated ahead of schedule, the lessor undertakes to restore the depreciation, because motor vehicle is listed on its balance sheet.

This is regulated by the Federal Law. Such a decree insures lessees against possible risks and unfair financial frauds of leasing companies.

Since groups 1-3 of leased property cannot be amortized, the period may exceed a five-year period.

Thus, depreciation is especially beneficial for legal entities and private entrepreneurs who have rented special equipment or trucks.

Acceleration of amortization is possible from any period of the lease agreement, but what is important is that it is the coefficient that is taken into account. Moreover, if you choose the highest coefficient, then you can even make an early payment of the entire amount.

If the cost of the car was paid ahead of schedule due to the highest possible ratio, then the depreciation stops.

Dignity

Tax reduction is the main advantage of accelerated depreciation on a leased vehicle. After all, the tax rate is charged on a leased car based on the residual price of fixed resources.

And if accelerated depreciation is used, then the final cost will decrease from more high rates than when using the familiar method.

It should be noted that the full write-off of money in the case of using accelerated depreciation is carried out in an accelerated mode, but this will not be affected by the established coefficient.

Also, the presented approach will help to reduce the terms and amount of payments under the lease agreement.

The increase in depreciation charges helps to reduce the tax rate on the lessee's profit. But such a privilege can be used exclusively at the time of the contract.

Thus, the initial price of the car is slightly different from the price of the vehicle purchased directly.

There will be no special differences with accelerated depreciation. In the case of using this method, control financial activities enterprises and their costs.

Otherwise, the accrued amounts of accelerated depreciation can lead to increased costs, and ultimately to serious losses.

Also, the advantage of accelerated depreciation can be considered that after the expiration of the leasing transaction, the residual value of road transport will be more accessible to the buyer, therefore it will significantly decrease due to monthly deposits.

In addition to the advantages, you can also get on the pitfalls that experts warn about. For example, if your financial position worsened, but before that you increased the coefficient. But this also cannot be considered a lack of depreciation, because this issue can also be resolved with the lessor.

Depreciation of a leased car on the lessee's balance sheet is an effective way to significantly reduce income taxes for private entrepreneurs, which is an undeniable advantage that a car loan cannot provide.

Can depreciation be charged on the leased asset? Yes, it is according to this scheme that lessors operate, this clause should be mandatory in the contract, which determines the amount of the advance, monthly payments, as well as the depreciation rate.

Accelerated depreciation is calculated so that, if possible, the customer can redeem the desired vehicle faster.

The presence of a number of advantages cannot but attract customers, who can save on taxes, but also be incentivized to pay the cost of the vehicle faster and take possession of it in full rights.

The main thing is that if the car is on the balance sheet of the lessee, then he can independently calculate and apply the accelerated lease coefficient, and this right is guaranteed by law at the state level.

Accelerated depreciation reduces property tax because these investments are considered contributions to business development.

: How to save on leasing

Accelerated depreciation in leasing - benefits and calculations!

Accelerated depreciation on leases

Depreciation refers to the write-off of a certain portion of an object once a year. Depreciation has become especially popular in the field of leasing (long-term lease) and is accelerated there.

Accelerated depreciation on leases

During the term of the lease contract, the depreciation of the capital object is calculated with a coefficient not exceeding 3.

Simply put, the value of the rented property decreases as much as 3 times faster than under standard operating conditions.

Therefore, if the depreciation of the object is, say, twelve years, then the lease term, due to the acceleration factor mentioned above, will not exceed four years.

Depreciation policy

Note! Since January 2009, a law has been in effect prohibiting the use of accelerated depreciation for objects of 1-3 depreciation categories. This includes, first of all, cars of medium and small classes (with a volume of not more than 3.5 liters), some buses, money calculating machines, laboratory equipment, conveyor and special equipment.

Benefits of accelerated depreciation

Benefits of accelerated depreciation

Among the advantages that the use of the acceleration coefficient has, it is worth highlighting:

• reduction in the amount of tax on the leased object;
• the possibility of redemption of the object at the end of the period specified in the contract;
• reduction of income tax for the duration of the contract.

Thanks to this, leasing is much more profitable than usual bank loan... Let's consider each of the points in more detail.

Reduced tax payment

Ways to reduce tax payments

As you know, the main factor in determining tax base it is the residual value of the object that is considered. Consequently, if accelerated depreciation is applied, then the value of the property will decline much faster than if conventional depreciation was applied. Moreover, in this case, a full write-off will happen 3 times faster, provided that the coefficient is 3 (we have already mentioned this).

Due to this, the term / amount of tax payment is significantly reduced.

Redemption option

A lease transaction is concluded for a certain period of time, after which the object can be written off.

For example, if property of the fifth depreciation category with a service life of up to ten years, then thanks to accelerated depreciation, it can be written off in three years.

When the term ends, its cost will be equal to either zero, or the so-called "minimum wage" (say, 1 thousand rubles). All this will affect the personal finances of the lessee.

"Minimal wage" is beneficial in cases when the sale of the redeemed property is planned. The lease recipient has the right to sell it for the same thousand rubles. A similar scheme is widely used among managers of recipients, since they (managers) acquire an object after leasing at the lowest price.

Decrease in income tax

Decrease in income tax

If you apply accelerated depreciation in relation to fixed assets, then the amount of income tax will decrease (this happens during the term of the contract).

Note! When calculating the profit from a transaction, it should be remembered that the initial cost of the object will be the same for both normal depreciation and accelerated depreciation. The only difference is acceleration.

But as soon as the contract expires and the object is completely written off, depreciation will no longer be included in the tax fund. At the same time, you need to carefully monitor costs and financial aspects in general.

Large amounts that will be charged on the leased asset can cause large losses, especially if the property is expensive. This, perhaps, can be considered the only drawback of this mechanism.

About depreciation calculations

Depreciation calculation example

According to the Law "On Leasing", acceleration of depreciation is permissible for objects of the first or third categories. In this case, the current rate is multiplied by a specific coefficient (from 1 to 3, but not whole values ​​can be taken into account, but, say, 1.25, 2, 6, etc.).

Consider a sample calculation of such a mechanism. Calculations are made according to the following formula:

AMC x AM = AMu

Here AMC is a specific coefficient, AM is a depreciation rate, and AMu is a similar rate, but of an accelerated type. We give more specific example calculations.

Let's say the initial cost of the leased object is 1 million rubles. Such an object belongs to the fourth category, so the useful operational life will be six to seven years. The lease contract is valid for three years.

Note! In this case, it is advisable to choose such a coefficient so that the property is completely written off during the period of the transaction.

Further, the period of use is determined (six years), while the monthly depreciation rate will be 1.38%. The parties agreed that the value of the coefficient 2 will be applied, which means that the monthly depreciation deductions will amount to 2.77%. Under such conditions, the property will be written off after the agreed period (three years).

Depreciation is calculated in the same way for other categories and under other conditions of the contract. As you can see, the mechanism has its own strengths and weaknesses, its own nuances. You can find out about more specific conditions already on the spot, from the leasing company employees.

Comparison of accelerated and conventional (non-linear) depreciation

We talked about the existing methods of calculating depreciation in accounting and tax accounting in ours. We will talk about when the acceleration factors for depreciation can be used in this material.

Acceleration of depreciation in accounting

When using the method of decreasing balance for depreciation of fixed assets (OS), accounting legislation allows organizations to apply an acceleration factor of no more than 3. In this case, for accelerated depreciation, the definition formula annual amount depreciation (A D) will look like this (clause 19 PBU 6/01):

where O is the residual value of the fixed asset at the beginning of the year in which depreciation is calculated;

SPI - useful life of the fixed asset in years;

K is the coefficient set by the organization (not higher than 3).

Calculation of accelerated depreciation in tax accounting

Tax law gives the organization the right to apply both increasing and decreasing coefficients to the main depreciation rate (Article 259.3 of the Tax Code of the Russian Federation). At the same time, the organization can apply increasing coefficients only to fixed assets. Let us present in the table the conditions for using increasing coefficients: