Calculation of depreciation charges example. Formula for calculating depreciation rate

Fixed assets registered with the company gradually transfer their considerable value into production costs through depreciation charges. Several methods for calculating depreciation have been approved by law, but there are no strict instructions on the mandatory use of any specific method. However, there are a number of approved Regulations and Instructions that state the recommended version of the formula for calculating depreciation for each specific group from the List of qualifications of fixed assets.

Depreciation methods

Based on the theses of the Legislation of the Russian Federation, depreciable property includes equipment whose duration of productive operation exceeds a period of 12 months, and the initial cost is determined by the amount of 40 thousand rubles. Land, natural resources, unfinished capital construction projects, and securities do not wear out and therefore are not subject to depreciation.

There are several calculation methods:

• Nonlinear.

Linear method

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

NAO = 1/service life in months x 100%

The annual depreciation rate is determined as a percentage.

CAM = PS x HAE / 100%,

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

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

Depreciation is calculated monthly in equal installments.

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

Valuation of technological equipment 550 thousand rubles. Belongs to the 4th depreciation group, the operating period is 84 months (7 years).

Depreciation rate = 100%: 7 = 14.29% per year

Amount = 550,000 x 14.29%: 100% = 78,595 rub. in year

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

Nonlinear depreciation methods

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

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

UOAO = OS x NAO x CU / 100%,

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

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

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

AOCHL = PS x CHLO / CHLPI,

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

CHLPI is the full useful life of fixed assets.

The initial cost of the fixed asset is 400,000 rubles. Second depreciation group, service life 3 years. According to the method of writing off the cost of fixed assets in proportion to the volume of output, work and services provided, the formula for calculating depreciation takes the following form:

AOVP = FOP x PS x / PO,

FOP - the volume of products actually produced for a specific reporting period,

PO – the planned volume of production for the entire useful life of the equipment.

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

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

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

Wear

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

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

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

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

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

Increasing and decreasing coefficients

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

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

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

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

Fixed assets and intangible assets are the property and intangible assets of an organization that are used in its activities and are capable of generating income for the organization from their ownership and use for a long period of time - at least 1 year (machines, tools, cars, real estate, patents for inventions, licensing or copyrights, trademarks, etc.).

Over time, machines become obsolete, tools wear out, buildings are destroyed, old patents are replaced with new, more technologically advanced ones. And if, for example, you want to sell your machine or building, then the question arises - what is its real value, taking into account active use? A 3-year-old Gazelle cannot cost the price of a new one. So we come to the need to take into account the depreciation of a fixed asset (intangible asset) or its depreciation over time. Depreciation will help us with this.

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What is depreciation?

Depreciation is the process of periodically transferring the initial cost of a fixed asset or intangible asset to manufacturing, selling, or general expenses, depending on how the asset is used.

There are several methods of depreciation, but legal entities using the simplified tax system should probably choose the simplest one - the linear method of depreciation.

The straight-line method is that over the entire useful life of a fixed asset or intangible asset, it is written off in equal shares. Depreciation is charged monthly, starting from the next month after the property is put into operation, and until the original cost of the fixed asset or intangible asset is fully amortized.

How can we calculate depreciation?

As you can see from the formula, you will need to determine the original cost and useful life to calculate the monthly depreciation amount. If there are no problems with the amount of the initial cost, then determining the period of use is sometimes a difficult task.

Determining the useful life

For an intangible asset, the useful life is determined by the company itself. This is the period during which the intangible asset will be used and thereby generate income.

For fixed assets in accounting, an enterprise can also set the period of use independently, but it would not be amiss to coordinate this period with already developed standards and classifiers.

Therefore, to determine the useful life, we recommend using the classifier of fixed assets by depreciation groups, approved by Government Decree No. 1 of 01.01.2002.

If a fixed asset belongs to several depreciation groups, we recommend choosing a useful life from the range of the groups to which it belongs, based on the expected service life of the fixed asset.

Thus, it will be possible to obtain the monthly depreciation amount.

If it is necessary to determine the amount of depreciation for a period, for example, as of 01/01/2019, then you should first determine the date of commissioning, and then calculate how many monthly depreciation amounts should have been made. Thus, the monthly depreciation amount can be multiplied by the number of months from the date of commissioning.

Calculation example

Romashka LLC bought a passenger car for 600,000 rubles on 02/22/2016 and put it into operation on 03/10/2016.

As of 01/01/2019, it is necessary to determine the amount of depreciation for the period of use.

According to the classifier, passenger cars belong to the third depreciation group with a useful life of 3 to 5 years. We choose, for example, 5 years - the car is reliable, and we are going to use it for a long time.

The annual depreciation rate is equal to: 100% / 5 years = 20%

The annual depreciation amount is 600,000 rubles * 20% = 120,000 rubles.

With non-linear methods, depreciation charges in the initial period are higher than in the subsequent period (writing off occurs in a descending order). The linear method is convenient to use in cases where it is planned that the object will generate the same profit throughout the entire period of its use. The main disadvantages of the linear method: The method is inappropriate to use for equipment subject to rapid obsolescence, since the proportional write-off of its cost does not ensure the proper concentration of the resources necessary to replace it. Manufacturing equipment is characterized by a decrease in productivity as the number of years of operation increases. As a result, it will require additional costs for maintenance and repairs due to breakdowns and failures.

Depreciation charges: formula. how to calculate depreciation: example

Important

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Depreciation: formula

And for intangible assets, only the monthly depreciation amount is calculated using the formula, i.e., the residual value is taken at the beginning of each month. Therefore, for fixed assets using this method, the amount of monthly depreciation throughout the year will be the same, but for intangible assets it will be different every month. In addition, for fixed assets, the denominator of the formula uses a constant SPI indicator for the entire useful life, and when calculating depreciation of intangible assets, the remaining useful life.
Let's show how to find depreciation charges using the declining balance formula using an example: An fixed asset object and an intangible asset object have an initial cost of 120,000 rubles each. The useful life is the same and is 5 years. When depreciating, the reducing balance method is used.
The increasing factor is set to 3. Thus, for the first year, the depreciation of the fixed assets will be: 120,000 rubles / 5 years * 3 = 72,000 (rubles).

Accountingstudy

The organization has determined that the machine will be used for eight years (96 months). Since March 2001, depreciation began to be charged on it. The monthly depreciation rate will be 1.04 percent ((1: 96 months) x 100%).

Thus, depreciation equal to 1,404 rubles will be charged monthly on the machine. (RUB 135,000 x 1.04%). Non-linear method For tax purposes, depreciation can also be calculated using the non-linear method. To do this, the residual value of the fixed asset at the beginning of the month is multiplied by its depreciation rate.

And in the first month of operation of a fixed asset, depreciation is calculated from its original cost. The monthly depreciation rate is calculated using the formula: K = (2: n) x 100%, where K is the depreciation rate as a percentage; n is the useful life of the fixed asset in months. The nonlinear method allows for faster depreciation of fixed assets.

Calculation of depreciation using formulas

The formula for depreciation when paying depreciation in proportion to the volume of goods produced:

• A = PS * (PVM / PSPI)

Explanation of abbreviations in formulas:

• Na – depreciation rate as a percentage
• A – monthly depreciation value
• SPI – useful life in months
• PS – original price (initial cost)
• KP – increase factor
• OS – residual price (residual value)
• KPL – number of full years until the end of the SPI
• SCHLSPI – sum of numbers of years SPI
• PVM – number of goods (products) completed per month
• PSPI - estimated or standard quantity of goods (products) for the entire SPPI

Examples of depreciation transfer Linear method The company bought fixed assets at the original price of 180,000 rubles.

How to calculate depreciation

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Calculation of depreciation using the linear method and its features

According to the Classification, this car belongs to the third depreciation group. Its useful life can range from 3 years 1 month to 5 years inclusive. ZAO Mikron decided that the service life of this car will be equal to four years both in tax and accounting. Now, knowing the useful life and the initial cost of the fixed asset, you can calculate the amount of its monthly depreciation. This can be done in different ways .An organization can use one of two methods of depreciation of fixed assets - linear or non-linear.

This is established by paragraph 1 of Article 259 of the Tax Code of the Russian Federation. In both cases, depreciation is accrued from the 1st day of the month following the month when the fixed asset was put into operation.

Calculation of depreciation charges

Info

The procedure for calculating depreciation using the straight-line method for this example:

• We determine the annual depreciation rate: K = 1/10*100% = 10%.
• The monthly depreciation rate will be: 10%/12 = 0.83%.
• We determine the amount of monthly depreciation charges:

1,000,000*10%/12 = 8333 rubles.

• The amount of depreciation charges for the year of operation is:

1,000,000 rubles /10 years = 100,000 rubles. Thus, using the straight-line method, depreciation must be calculated from April in the amount of 8,333 rubles per month. Do you want to forget about the problems associated with accounting? To display the application form, you must enable Javascript in your browser and refresh the page.

How to calculate the amount of depreciation

Determine the physical wear and tear of equipment: describe and classify the equipment in the workshop’s technological chain; develop key indicators that characterize the state of the productive capabilities of a piece of equipment; determine the weights that are required to calculate the integral indicator of physical wear and tear of a piece of equipment (determined by expert assessment); determine the current values ​​of key indicators and compare them with reference values; calculate wear and tear for groups of similar equipment (equipment that produces the same products or technological operations); calculate the wear and tear of the technological chain, based on data on actual wear and tear by equipment group.

Calculate the monthly depreciation amount

Attention

According to the classification of fixed assets, a metal-cutting machine belongs to group 5 with a service life of 7 years 1 month to 10 years inclusive. The company set the useful life to 9 years (9 * 12 = 108 months). We determine the monthly depreciation rate. It is equal to 0.93% (1 / 108 * 100). Thus, monthly depreciation charges for a metal-cutting machine, starting in August, will amount to 1,302 rubles (140,000 * 0.93%).

How to determine the monthly depreciation amount

In April - 1120 rubles. 25 kopecks (34800-1158.84)*3.33%. 11 Depreciation is calculated in this way until the residual value of the laptop decreases to 8,000 rubles. Then it is written off in equal shares, starting from the month following the month in which the residual value became no more than 8,000 rubles. 12 Let’s say that in October the residual value became equal to 7890 rubles, and 6 months remained until the end of the useful life. In this case, monthly depreciation charges, starting from November and until the write-off of fixed assets, will amount to 1315 rubles (7890/6).

Equipment wear and tear refers to the loss of its value and productivity. It can arise due to many reasons: aging of equipment, loss of its competitiveness, etc.

Depreciation of fixed assets is the systematic distribution of the cost of an asset over its useful life. In this article we will explain in what order depreciation of fixed assets is calculated by state institutions, as well as how depreciation charges are reflected in budget accounting.

General rules for calculating depreciation

Except for cases of transfer of a fixed asset object to conservation for a period of more than three months, as well as during the period of restoration of the object, the duration of which exceeds 12 months.

The rules for calculating depreciation, which are clear at first glance, provided for by Instruction No. 157n, raise questions among some accountants. For example, a question related to fixed assets for which it is necessary to charge 100% depreciation. If the specified fixed asset is accepted for accounting and put into operation in one month, at what point is it necessary to calculate depreciation: in the month of acceptance for accounting or starting from the next month?

According to the author, the above rule on calculating depreciation starting from the month following the month of acceptance of the fixed asset for accounting applies to those fixed assets for which depreciation is accrued monthly in a straight-line manner in accordance with the calculated depreciation rates. As for those fixed assets for which a one-time depreciation charge in the amount of 100% of the book value is provided, in this case the charge should be made on the date the facility is put into operation. In other words, if the specified object is put into operation in the month it was taken into account, then depreciation on it is accrued in the same month, and not in the next.

Depreciation calculation

Useful life. The useful life of a fixed asset is the period during which it is planned to use the fixed asset in the course of the institution’s activities for the purposes for which it was acquired, created and (or) received (for the planned purposes). The procedure for determining the useful life of a fixed asset is presented in clause 44 of Instruction No. 157n. Below we present a diagram for determining such a period.

A government health care institution purchased medical instruments. Its book value is 47,000 rubles. It is necessary to determine its useful life and calculate the amount of monthly depreciation.

Medical instruments (OKOF code 14 3311010) are included, according to the Classification of fixed assets included in depreciation groups, in the first depreciation group (as property with a useful life from one year to two years inclusive). In this case, based on clause 44 of Instruction No. 157n the useful life is established according to the longest period determined for the specified depreciation group. Consequently, the useful life of a medical instrument is recognized as equal to two years (24 months).

Taking this into account, monthly depreciation for this object will be 1,958.33 rubles. (RUB 47,000 / 24 months).

Calculation of depreciation based on residual value. The residual value of a fixed asset is used to calculate depreciation in the following cases:

When, as a result of completion, retrofitting, reconstruction, modernization or partial liquidation of a fixed asset, its initially accepted standard performance indicators have changed, which has resulted in a change in the useful life. In this case, starting from the month in which the useful life was changed, depreciation is calculated based on the residual value of the fixed asset and the remaining useful life as of the date of change ( clause 85 of Instruction No. 157n);

If the object was registered with previously accrued depreciation. In this case, depreciation is calculated based on the residual value of the depreciable object on the date of its acceptance for accounting and the depreciation rate calculated based on the remaining useful life on the date of its acceptance for accounting ( clause 85 of Instruction No. 157n).

In this case, the residual value of a fixed asset as of the corresponding date is understood as its book value, reduced by the amount of depreciation accrued on the corresponding date, and the remaining useful life as of the corresponding date is the useful life of the depreciable fixed asset, reduced by the period of its actual use on the corresponding date. .

As a result of the reconstruction of a building listed on the balance sheet of a government institution, its book value increased by 500,000 rubles. (from 1.5 million rubles to 2 million rubles). As a result of the reconstruction work, the standard performance indicators of the building were improved. In this connection, by decision of the commission, its useful life was revised. This period was increased from 20 years to 25 years. At the time of changing the useful life, the building had been in operation for 17 years, and the amount of accrued depreciation on it amounted to RUB 1,275,000. It is necessary to calculate the amount of monthly depreciation accrued from the month in which the useful life was changed.

So, on the date of change in the useful life, the residual value of the building will be equal to 725,000 rubles. (1,500,000 + 500,000 - 1,275,000), and the remaining useful life is eight years (25 - 17). Thus, the monthly depreciation amount starting from the month in which the useful life was changed will be RUB 7,552.08. (RUB 725,000 / 96 months).

As part of an intradepartmental transfer, a government agency received free of charge a car that had previously been in use by the transferring party. According to the documents, the book value of the transferred car is 500,000 rubles, and the amount of depreciation accrued on it is 300,000 rubles. The useful life of this vehicle is five years. At the time the institution accepted it for registration, it had been in operation for three years. It is necessary to calculate the monthly depreciation amount for the car.

In this case, the residual value of the car is 200,000 rubles. (500,000 - 300,000), and the remaining useful life is two years (5 - 3).

The amount of monthly depreciation accrued at the institution will be 8,333.33 rubles. (RUB 200,000 / 24 months).

Reflection of depreciation charges in budget accounting

-1 104 10 000 “Depreciation of real estate” :

1 104 11 000 “Depreciation of residential premises - real estate of the institution”;

1 104 12 000 “Depreciation of non-residential premises - real estate of the institution”;

1 104 13 000 “Depreciation of structures - real estate of the institution”;

1 104 15 000 “Depreciation of vehicles - real estate of the institution”;

1 104 18 000 “Depreciation of other fixed assets - real estate of the institution”;

- 1 104 30 000 “Depreciation of other movable property of the institution” :

1 104 31 000 “Depreciation of residential premises - other movable property of the institution”;

1 104 32 000 “Depreciation of non-residential premises - other movable property of the institution”;

1 104 33 000 “Depreciation of structures - other movable property of the institution”;

1 104 34 000 “Depreciation of machinery and equipment - other movable property of the institution”;

1 104 35 000 “Depreciation of vehicles - other movable property of the institution”;

1 104 36 000 “Depreciation of production and business equipment - other movable property of the institution”;

1 104 37 000 “Depreciation of the library fund - other movable property of the institution”;

1 104 38 000 “Depreciation of other fixed assets - other movable property of the institution”;

- 1 104 40 000 “Depreciation of leased items” :

1 104 41 000 “Depreciation of residential premises - leased items”;

1 104 42 000 “Depreciation of non-residential premises - leased items”;

1 104 43 000 “Depreciation of structures - leased items”;

1 104 44 000 “Depreciation of machinery and equipment - leased items”;

1 104 45 000 “Depreciation of vehicles - leased items”;

1,104,46,000 “Depreciation of production and business equipment - leased items”;

1 104 47 000 “Depreciation of the library fund - the subject of leasing”;

1 104 48 000 “Depreciation of other fixed assets - leased items”;

- 1 104 50 000 “Depreciation of property constituting the treasury” :

1 104 51 000 “Depreciation of real estate as part of treasury property”;

1,104,58,000 “Depreciation of movable property as part of treasury property.”

Depreciation transactions are reflected at loan the above accounts in correspondence with debit following accounts ( clause 19 of Instruction No. 162n):

- 1 401 20 271 “Depreciation costs of fixed assets and intangible assets”;

- 1 106 34 340 “Increasing investments in inventories - other movable property of the institution”;

Corresponding analytical accounts accounts1 109 00 271 “Costs for the production of finished products, performance of work, services” (in terms of depreciation of fixed assets).

Acceptance of previously accrued depreciation for gratuitous receipt of fixed assets is reflected in correspondence with debit following accounts ( clause 19 of Instruction No. 162n):

- 1 304 04 310 “Intradepartmental settlements for the acquisition of fixed assets” (within the framework of the movement of non-financial assets between institutions subordinate to one main manager (manager) of budget funds);

- 1 401 10 151 “Income from receipts from other budgets of the budget system of the Russian Federation” (within the framework of the movement of objects between institutions of different budget levels);

- 1 401 10 180 “Other income” (within the framework of the movement of objects between institutions subordinate to different main managers (managers) of budget funds of the same budget level, as well as when they are received from state and municipal organizations).

In February 2014, the state institution received the following fixed assets:

a) purchased from budget funds:

Tables and chairs worth RUB 13,000. (unit cost does not exceed 3,000 rubles) (put into operation in the month of purchase);

Library fund in the amount of 7,000 rubles. (put into operation in the month of purchase);

Equipment worth RUB 50,000. (useful life - three years (36 months));

b) received a car worth 450,000 rubles free of charge from a government agency. Its useful life is five years (60 months). This car was transferred with depreciation calculated for two years of its operation equal to 180,024 rubles. Its remaining useful life is three years (36 months);

c) the following fixed assets were acquired for use in income-generating activities:

A computer worth 20,000 rubles. (put into operation in the month of purchase);

Woodworking machine under a leasing agreement. According to the terms of the agreement, the machine is taken into account on the balance sheet of the institution. The lessor's expenses for its acquisition amounted to 170,000 rubles. The useful life under the leasing agreement is set at five years (60 months).

According to the accounting policy of the institution, the amounts of depreciation accrued on fixed assets used as part of income-generating activities are included in the cost of paid services provided.

In budget accounting, these transactions will be reflected as follows:

Accounting for fixed assets issued for operation worth up to 3,000 rubles. inclusively conducted on off-balance account 21 with the same name in order to ensure safety and proper control over their movement. The specified objects are taken into account off the balance sheet until they are written off or disposed of for other reasons.

Although the rules for calculating depreciation established by instructions No. 157n, No. 162n have been in effect for several years, their application causes some difficulties for some accountants. We hope that the material presented in the article will help government institutions not only remember the specified rules for calculating depreciation of fixed assets, but also resolve issues that have arisen related to the calculation of depreciation amounts and their reflection in budget accounting.

PRACTICAL LESSON No. 1.

Calculation of depreciation charges.

The student must:

know:

depreciation of fixed assets.

be able to:

calculate depreciation charges.

Guidelines

Depreciation fixed assets (fixed assets) is the gradual transfer of the value of fixed assets during their operation to the cost of manufactured products. Economically, depreciation compensates for the wear and tear of fixed assets and ensures their safety in monetary terms. In other words, depreciation - monetary expression of depreciation of fixed assets in the process of their productive functioning.

The sum of the cost of depreciation of fixed assets over a period of time is called depreciation charges. The amount of annual depreciation depends on the cost of fixed assets and the time of their operation. In practice, it is more convenient to calculate depreciation charges using the depreciation rate.

Depreciation rate, or depreciation rate , is the percentage ratio of the amount of depreciation to the cost of fixed assets (fixed assets).

The most common method of calculating depreciation is the straight-line method, in which depreciation of fixed assets is accrued in equal parts over their entire service life.

With the linear (uniform) method of calculating depreciation, the annual depreciation rate for complete restoration (renovation) is determined by the formula:

Because
, That

Where N A - annual depreciation rate, %;

P With- initial cost of the fixed assets object, rub.;

L With- - liquidation value of fixed assets, rub.;

D eat- cost of dismantling liquidated fixed assets and other costs associated with liquidation, rub.;

T A- depreciation period (service life of the object), years.

The monthly depreciation rate is equal to 1/12 of the annual depreciation rate.

Depreciation charges for fixed assets begin from the first month following the month the object was accepted for accounting, and are carried out until the cost of the object is fully repaid or it is written off from accounting in connection with the termination of ownership or other property rights.

Annual depreciation charges are calculated in one of the following ways:

- "in a linear way" , based on the original cost of fixed assets and the depreciation rate according to the formula:

If the liquidation value of fixed assets and the cost of dismantling liquidated fixed assets and other costs associated with liquidation are not specified or unknown, then the depreciation rate for complete restoration (renovation) with the linear method of calculating depreciation charges is determined by the formula:

For example: An object worth 620 thousand rubles was purchased. with a useful life of 5 years.

2) Annual amount of depreciation:

- "reducing balance method" , based on the residual value of fixed assets and the depreciation rate according to the formula:

ABOUT With- residual value of fixed assets ( OS = P With – Wear), rub.,

Wear– the amount of previously accrued depreciation (depreciation), rub.

Then

The depreciation rate using the reducing balance method is determined by the formula:

For example:

An item of fixed assets worth 500 thousand rubles was purchased. with a useful life of 5 years. Acceleration factor - 2.

1) Annual depreciation rate:

2) Annual amount of depreciation: 1st year -

5th year - remaining amount

- “the method of writing off the cost by the sum of the number of years of useful life” , based on the original cost of fixed assets and depreciation rates.

The depreciation rate is calculated as an annual ratio, where the numerator is the number of years remaining until the end of the asset’s service life ( T a.ost), the denominator is the sum of the numbers of years of service life of the object ( Σп) according to the formula:

For example:

An item of fixed assets worth 1,500 thousand rubles was purchased. Useful life - 5 years.

1) Sum of numbers of years of service life:

2) 1st year- Annual depreciation rate:

2nd year

Amount of annual depreciation charges:

3rd year– Annual depreciation rate:

Amount of annual depreciation charges:

4th year- Annual depreciation rate:

Amount of annual depreciation charges:

5th year- Annual depreciation rate:

Amount of annual depreciation charges:

- “by writing off the cost in proportion to the volume of products (work)” , based on the initial cost of fixed assets, the volume of output in physical terms in the reporting period and the depreciation rate per unit of production (volume of work) for the entire useful life of fixed assets.

The depreciation rate per 1 unit of the expected volume of production (work) for the entire useful life of fixed assets is determined by the formula:

,

and the amount of annual depreciation charges in the current year:

For example:

A car with a carrying capacity of more than 2 tons with an estimated mileage of 400 thousand km was purchased at a cost of 1800 thousand rubles. In the reporting period, the mileage is 5 thousand km. Solution

Depreciation rate per unit of production:

%

Amount of depreciation charges for the reporting period:

For a group of homogeneous fixed assets, the selected method is applied throughout the entire useful life. During the reporting year, depreciation charges are accrued monthly, regardless of the calculation method used, in the amount of "/12 of the annual amount.