Numbers of depreciation groups of fixed assets. What groups of depreciation of fixed assets exist and how to write them off correctly. What does it consist of?

If the company received a fixed asset, then for accrual purposes it is necessary to establish a service life for it.

This must be done for accounting purposes, and if the asset is recognized as depreciable in tax accounting, then for tax purposes.

A correctly established SPI will allow the funds invested in the operating system to be transferred to expenses and correctly form the tax base for income and property taxes by the organization.

Useful life– this is the time period during which the asset operates in accordance with its purpose with the required return.

It is generally accepted that at the end of this period, the property is physically worn out and must be removed from the balance sheet and disposed of. However possible options for extending the SPI in case of technical re-equipment, improvements, modernization, reconstruction.

The useful life period allows you to clarify the time during which the cost of an asset should be written off as expenses through depreciation.

The depreciation process continues throughout the entire life, can be suspended only for the period of long-term modernization or conservation for a period of more than one year.

The longer a fixed asset retains its performance qualities and characteristics, the longer its useful life and the longer the depreciation process.

SPI is established only for those assets that are recognized as depreciable fixed assets.

The latter concept includes assets that are intended for long-term use for the purpose of obtaining economic benefit.

Scope of application – production, management, trade. The property must not be resold.

The rule about the cost of the OS must also be followed - not less than the established limit.

In accounting, this is an amount within 40,000 rubles, which the company sets independently. In tax accounting it is 100,000 rubles.

In general, the rules for classifying property as fixed assets are prescribed in clause 4 of PBU 6/01 and Article 257 of the Tax Code of the Russian Federation.

Examples of determining useful life For:

How to set it up in tax accounting?

The Tax Code establishes clear rules for determining the useful life of depreciable property - it is necessary to assign the asset to one of the depreciation groups and select the desired SPI from the proposed range.

Depreciation groups are contained in the Classifier, approved by Decree of the Government of the Russian Federation No. 1 of 01/01/2002, as amended. from 07/07/2016.

For each group, the types of property included in it are specified.

As soon as the organization has accepted a new or used fixed asset, it is necessary to select a suitable depreciation group using the Classifier.

Often the Classification gives the general name of the group without explanation, then should go to OKOF and see exactly which objects are included in it.

If the required type of property is not found in the Classifier, then you can independently set the service life, focusing on the manufacturer’s technical documentation.

If the received fixed asset was previously used, that is, it was in use, then when establishing the service life, you can take into account the work time of the previous owners. That is, the number of months of use is subtracted from the SPI for the depreciation group, expressed in months.

Selected useful the period of use must be converted to months, this will allow you to calculate depreciation deductions in tax accounting and correctly take them into account in taxable expenses.

Depreciation groups according to the Classifier

To determine the SPI of fixed assets in 2018, you need to use new Classification taking into account the updated OKOF.

Classifier has 10 depreciation groups.

For each group, a time period is given within which you can choose the useful life.

In this case, the lower extreme value of the range is not included, but the uppermost value is included.

For example, if for depreciation group 2 the SPI range is set to 2 - 3 years, this means that you can select a service time from 25 to 36 months inclusive.

Other rules for establishing private investment income in tax accounting do not apply.

The exception is cases when the object is not in the OKOF.

Group number according to the Classifier	Useful life
	(including the upper border and not including the lower border)	in months (including borders)
1	1 … 2	13 … 24
2	2 … 3	25 … 36
3	3 … 5	37 … 60
4	5 … 7	61 … 84
5	7 … 10	85 … 120
6	10 … 15	121 … 180
7	15 … 20	181 … 240
8	20 … 25	241 … 300
9	25 … 30	301 … 360
10	From 30	From 361

The organization’s task is to correctly establish the depreciation group for the fixed asset. This will allow you to correctly determine the useful life.

An incorrectly selected service period will lead to incorrect calculation of depreciation charges. Accordingly, the income tax will not be calculated correctly.

How to determine it in accounting?

Legislation in the field of accounting is more loyal to the establishment of SPI, providing companies with the opportunity choose the appropriate service life yourself taking into account a number of requirements prescribed in clause 20 of PBU 6/01:

expected operating time with expected returns;
planned wear, taking into account the conditions of use of the object, influencing factors, and intensity of operation;
provided restrictions for a specific case, for example, when choosing a private investment investment for leased property, such a restriction may be the lease term.

After analyzing these factors together, the organization can select the required period of use.

In order to minimize discrepancies between accounting and tax accounting of an organization often choose a service life equal to that established for tax purposes.

That is, according to the Classification, taking into account the appropriate depreciation group.

However, the use of the Classifier is not mandatory for organizations. It is possible to establish different SPI, but this will complicate the depreciation process for accounting and tax purposes.

Change and revision of the SPI of an OS object during operation

SPI is established by the organization for depreciable property immediately upon receipt. If the object was in operation, then the service time is reflected in the acceptance certificate, on the basis of which the asset is accepted for accounting. The specified time is subtracted from the useful life.

It is possible to change the service life during operation of a fixed asset in case of capital investments in the facility in order to improve its performance, characteristics, and capabilities.

This is only possible with modernization, reconstruction, and retrofitting. In this case, capital investments are allocated to increase the initial cost of the OS, and the service life can be revised at the discretion of the owner.

The right to review and change the useful life is enshrined in both PBU 6/01 and the Tax Code of the Russian Federation.

The organization decides how much the service period will be extended based on a number of factors.

From an accounting point of view upward revision of the SPI is possible if:

For tax accounting in accordance with paragraph 2, paragraph 2, Article 258 of the Tax Code of the Russian Federation, a change and revision of the period is possible, but only within the range that is established for the depreciation group of the object.

The organization is not obliged to increase the SPI; this is its right, not its obligation.

In practice, the useful life is usually increased by the number of months or years that are needed to write off capital investments through depreciation.

Revision of the JPI is in progress also upon receipt of an OS previously used.

Based on the supplier’s documents for such fixed assets, the established period can be reduced by the duration of operation.

This can be done for both accounting and tax purposes.

If there are no documents confirming the service life, or the asset was accepted from an individual, then a reduction is not allowed.

conclusions

A fixed asset is a depreciable asset for which it is necessary to establish a useful service life and carry out the depreciation process.

The only exceptions are land plots, for which depreciation deductions are not made, and, therefore, there is no need to establish SPI.

In accounting and for tax purposes, the period is determined according to different rules and is regulated by its own regulations. The Tax Code of the Russian Federation establishes clear rules - to focus on the depreciation group in accordance with the approved Classifier.

PBU 6/01 only gives recommendations on what needs to be taken into account when determining SPI, without forcing the organization into a strict framework.

In practice, it is convenient to establish the same service time, both for tax and accounting purposes - by depreciation group and Classification of fixed assets.

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Each enterprise uses in its work various fixed assets that are its property and are used in the production of goods, provision of services, and performance of work. To accept them for accounting, the initial cost is determined. Accounting during use is carried out at residual value.

All property objects wear out and depreciate over time: part of their value is transferred to cost. Depreciation is carried out over their entire useful life.

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Depending on the SPI, all fixed assets are classified into certain depreciation groups. For this, the OS Classifier and OKOF are used. In 2019, the grouping of fixed assets underwent significant changes that you need to know for proper accounting.

Main nuances

As a general rule, enterprises depreciate assets over their useful lives (USI). They are determined by the OS Classifier (table).

OS grouping by Classifier:

Depreciation group	SPI, years
First	1-2
Second	2-3
Third	3-5
Fourth	5-7
Fifth	7-10
Sixth	10-15
Seventh	15-20
Eighth	20-25
Ninth	25-30
Tenth	over 30

Confirmation of the date of commissioning of the OS is carried out by drawing up a separate act about this. It is necessary to calculate property tax, VAT deductions, the start of depreciation, as well as to confirm the initial cost of the property, its service life, and the depreciation group established for it.

Last changes

Previously, the coding of fixed assets was encrypted with 9-digit values in the format XX ХХХХХХХ. Since 2019, the new encoding is of the form XXX.XX.XX.XX.XXXX. Such changes significantly transformed the structure of OKOF.

Some names contained in the old classifier were removed, and in OKOF-2017 they were replaced with generalizing positions. For example, now there are no separate lines for unique types of various software, but a common object “Other information resources in electronic form” has appeared.

At the same time, the PF classifier contains new objects that had no analogues in the previous version. These include equipment that did not exist in the last century.

Among the changes was the new location of some fixed assets in relation to belonging to the depreciation group. This indicates the introduction of other operational periods for them, and, consequently, a change in the period for writing off their original cost in tax accounting.

Innovations apply only to operating systems introduced on January 1, 2019. There is no need to re-determine the depreciation group of fixed assets available to the enterprise. Depreciation on them will be carried out in the same manner.

For new property, special tools are provided for a convenient transition to the new OKOF - transition keys between editions (direct and reverse). OKOF-1994 and 2019 are available in Rosstandart order No. 458 of 2019. They are presented in the form of a comparative table with a comparison of specific property objects. With its help, a new encoding is simply selected.

Important Notes

What is the purpose

Regardless of the form of ownership of the company, its size and types of activities, the issue of efficient use of fixed assets is one of the paramount ones. The competitiveness of the company's products, its position in industrial production, and the financial condition of the organization depend on it. Therefore, the use of OKOF is especially important.

The main tasks that the OS classifier allows you to solve:

the possibility of increasing the economic efficiency of property use;
access to detailed, conveniently grouped information about the company’s work;
the emergence of the opportunity to make the most profitable management decisions;
simplification of tax and tax administration;
reducing the likelihood of accounting errors.

Control authorities devote maximum attention to checking the correctness of accounting, especially those conducted simultaneously with tax accounting. Therefore, it is important to know all the nuances and innovations in reflecting fixed assets in reporting documents. This will eliminate the risk of filling it out incorrectly and receiving fines.

Incorrect OS reflection causes many problems for enterprises. An important term used in their accounting is “fixed assets,” which include two types of property: tangible and intangible. Fixed assets are the tangible assets of a company. This conclusion is made on the basis of concepts enshrined in legislative norms.

Classification characteristics

The purpose of accounting is not only to reflect the presence, condition and movement of the company's fixed assets, but also to correctly distribute depreciation charges among cost items. To achieve this, different methods of classifying fixed assets are used.

The most comprehensive classifications:

by functional purpose;
by degree of involvement in work;
by property and legal affiliation;
by methods of influencing objects of labor.

A more detailed classification of operating systems involves classifying them into industry groups. This feature is often underestimated, although, together with functionality, it helps to assign depreciation charges to cost items. It is mandatory in accounting, analysis and reporting (mainly statistical) and is especially important in multidisciplinary structures.

The main feature of the classification of fixed assets in accounting and tax reporting is the service life. The law allows companies to independently classify their property into one or another depreciation group, based on the intensity of its use, the characteristics of economic and production processes and other factors that allow determining the period of useful service.

The most widespread practice is to use a general standard based on dividing fixed assets into single depreciation groups. The most detailed classification, logically related to grouping by age, by natural material, is called the OKOF classification.

Registration

Fixed assets should be registered step by step in a certain sequence.

First you need to determine whether the object belongs to the OS. The service life of the asset in tax accounting must be more than 12 months and have a cost of 100 thousand rubles (clause 1 of Article 256 of the Tax Code of the Russian Federation). If these criteria are met, the value of the property cannot be attributed to expenses at a time. You need to choose a suitable group and useful life for it. After this, you can write it off through depreciation.

At the next stage, a depreciation group is selected. It starts with classification. If the type of property is not found in it, you should contact OKOF. First of all, the fixed asset type code, consisting of 9 digits, is determined. The group is located by the first 6 designations, which must coincide with the Classifier encoding.

Fixed assets available in the Classifier:

OS	Group	Service life, years	Where does it apply?
Printer	II	2-3	Electronic computer technology
Personal computer, laptop	II	2-3	Electronic computer technology
MFP printing	III	3-5	Photocopying facilities
Music center, plasma TV	IV	5-7	Television and radio receiving equipment
Office furniture	IV	5-7	Furniture for printing, trade, consumer services
A car	III	3-5	Cars
Freight car	III	3-5	Trucks with a carrying capacity of up to 0.5 tons

The next step is to establish the useful life of the OS. You can select any number of years within the established limits. For property worth more than 100 thousand rubles, it is advisable to establish the same period in tax and accounting in order to avoid discrepancies.

Sometimes the necessary means are not available either in the Classifier, but in OKOF. In this case, it can be determined using the manufacturer’s recommendations or technical documents. Other options are sending a request to the manufacturer or seeking clarification from the Ministry of Economic Development.

At the final stage, you need to check the service life of the OS according to the documentation - enter information into the inventory card. When establishing different deadlines for tax and accounting, this must be reflected.

OS classification according to OKOF:

Establishment algorithm

To correctly classify a property object as an OS, it is necessary to check whether it has the following characteristics:

the ability to bring economic benefits to the owner in future activities;
the company does not plan its further resale;
long-term use is possible (more than 12 months).

If the property meets all the specified characteristics, it is taken into account as a fixed asset.

All fixed assets are classified into groups with distinctive features depending on their useful life, which is understood as the time during which the object can serve the achievement of the company’s goals in economic and production activities.

In accounting and tax accounting, the OS Classification is used. The value of already recorded property, the use of which continues, is not revised this year.

How to determine useful life

Initially, the depreciation group and useful life are established according to the Classification approved by the Government of the Russian Federation. Clause 2 of Article 258 of the Tax Code of the Russian Federation divides all fixed assets into 10 groups. The payer determines the service life independently within the limits established for each group (letter of the Ministry of Finance of the Russian Federation No. 03-05-05-01/39563 of 2019).

Group decoding is available in OKOF. It is used when there is no property in the OS Classifier. The search is carried out in one of two ways: by subclass encoding and by property class code.

In the absence of an object in both the OS Classifier and OKOF, the period is determined according to technical documents or recommendations of the manufacturer (clause 6 of Article 258 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/36323 of 2019).

Features of inclusion in depreciation groups

Fixed assets are distributed into 10 depreciation groups depending on their service life: from 1 year. The first group includes short-lived objects with a service life of 1-2 years. Next comes property operated for 2-3 years (second group), 3-5 years (third group), 5-7 years (fourth group), 7-10 years (fifth group). The remaining groups differ in their five-year useful life.

From this article you will learn:
When applying one of these methods, the amount of depreciation is determined for tax purposes on a monthly basis, in accordance with the depreciation rate, based on the useful life of the object. Moreover, depreciation is calculated separately for each item of depreciable property.
The taxpayer is required to apply the straight-line method of calculating depreciation to buildings, structures and transmission devices that are included in the eighth to tenth depreciation groups, regardless of the period of their commissioning. The taxpayer can apply any of the above methods to other fixed assets. In this case, the method chosen by the organization cannot be changed during the entire period of accrual of depreciation for this item of depreciable property.
Let's take a closer look at each of the depreciation methods:
With the straight-line method, the amount of depreciation in relation to an item of depreciable property is determined based on the original cost or current (replacement) cost (in case of revaluation) of the item of fixed assets and the depreciation rate calculated based on the useful life of this item.
An item of fixed assets was purchased at a cost of 150,000 rubles. The useful life of this object, according to the Classification of fixed assets, is 5 years.
In this case, the annual depreciation rate will be 20% (100% / 5 years).
The annual amount of depreciation charges will be 30,000 rubles (150,000 rubles x 20%).
End of the example.
With the non-linear method, depreciation is charged on the residual value of the fixed asset. The procedure for calculating depreciation changes after the residual value of the fixed asset reaches 20% of its original cost. In this case, the residual value of the depreciable property for the purpose of calculating depreciation is fixed as the base value for further determination of depreciation charges. Therefore, in order to determine the monthly amount of deductions, the base cost is divided by the number of months remaining until the end of the life of this fixed asset.
The method of calculating depreciation chosen by the organization in relation to an object of depreciable property on the basis of paragraph 3 of Article 259 of the Tax Code of the Russian Federation cannot be changed during the entire period of calculating depreciation for this object.
Straight-line depreciation method
In accordance with paragraph 4 of Article 259 of the Tax Code of the Russian Federation, the linear method is a uniform write-off of the cost of depreciable property over its useful life, established by the organization when accepting the object for accounting.
When applying the linear method, the amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its original (replacement) cost and the depreciation rate determined for this object.
When applying the linear method, the depreciation rate for each item of depreciable property is determined by the formula:
K = (1/n) x 100%,
where K is the depreciation rate as a percentage of the original (replacement) cost of the depreciable property;

The organization put into operation a fixed asset item purchased in the same month for 60,000 rubles (excluding VAT). The acquired fixed asset item belongs to the fourth depreciation group and the organization has established a useful life of 6 years (72 months). The main asset is used in the organization.
The monthly depreciation rate will be (1: 72 months) x 100% = 1.39%.
The amount of monthly depreciation charges will be 834 rubles (60,000 rubles x 1.39%). Thus, for the purpose of calculation, the depreciation amount for this fixed asset in the amount of 834 rubles will be included in the costs associated with production and sales.
Non-linear depreciation method
Paragraph 5 of Article 259 of the Tax Code of the Russian Federation determines that when applying the non-linear method, the amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of the residual value of the object of depreciable property and the depreciation rate determined for this object.
When applying the non-linear method, the depreciation rate for an object of depreciable property is determined by the formula:
K = (2/n) x 100%,
where K is the depreciation rate as a percentage of the residual value applied to a given item of depreciable property;
n is the useful life of a given depreciable property item, expressed in months.
Moreover, from the month following the month in which the residual value of the depreciable property reaches 20 percent of the original (replacement) cost of this object, depreciation on it is calculated in the following order:
1) the residual value of the depreciable property for the purpose of calculating depreciation is fixed as its base value for further calculations;
2) the amount of depreciation accrued for one month in relation to a given object of depreciable property is determined by dividing the base cost of this object by the number of months remaining before the expiration of the useful life of this object.
In January, the organization put into operation a fixed asset worth 20,000 rubles (excluding VAT). This fixed asset item belongs to the second depreciation group; the organization has established a useful life of 2.5 years (30 months).
The monthly depreciation rate for this fixed asset item, calculated based on the useful life of the asset, will be 6.67% (2/30 months) x 100%.
In December, the residual value of the fixed asset will be 20% of its original cost (20,000 rubles x 20% = 4,000 rubles). In this example, 23 months have passed since depreciation was calculated. The remaining useful life of the object is 7 months.
The cost of the fixed asset item was 4,086.37 rubles.
The monthly amount of depreciation charges until the end of the facility’s service life will be 583.76 rubles.
Using multiplying factors
In relation to fixed assets, taxpayers can apply special increasing and decreasing coefficients provided for by the Tax Code of the Russian Federation to the basic depreciation rate.
In accordance with paragraph 7 of Article 259 of the Tax Code of the Russian Federation, increasing coefficients are provided in relation to:
Depreciable fixed assets used to work in aggressive environments and (or) extended shifts. In this case, the taxpayer has the right to apply a special coefficient, but not higher than 2. An aggressive environment 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. Also, working in an aggressive environment is considered to be the presence of fixed assets in contact with an explosive, toxic or other aggressive technological environment, which can serve as the cause (source) of initiating an emergency.
- depreciable fixed assets that are the subject of a financial lease agreement (agreement). In this case, the taxpayer, whose fixed asset must be accounted for in accordance with the terms of the financial lease agreement (leasing agreement), has the right to apply a special coefficient to the basic depreciation rate, but not higher than 3. These provisions do not apply to fixed assets related to the first, the second and third depreciation groups, if depreciation for these fixed assets is calculated using a non-linear method. Taxpayers who transferred (received) fixed assets that are the subject of a leasing agreement concluded before January 1, 2002, have the right to charge depreciation on this property using the methods and norms that existed at the time of transfer (receipt) of the property, as well as using a special coefficient not above 3.
- taxpayers - agricultural organizations of industrial type (poultry farms, livestock farms, fur-bearing state farms, greenhouse plants), which have the right to apply a special coefficient, but not higher than 2, to the basic depreciation rate, independently chosen taking into account the provisions of the Tax Code of the Russian Federation, in relation to their own fixed assets.
- taxpayers - organizations that have the status of resident of an industrial-production special economic zone, have the right to apply a special coefficient to the basic depreciation rate in relation to their own fixed assets, but not higher than 2.
In February 2006, the organization put into operation a fixed asset item purchased in the same month for 236,000 rubles, including VAT of 36,000 rubles. This fixed asset belongs to the fourth depreciation group and the organization, when accepting the object for accounting, established a useful life of 6 years (72 months). The main asset is used in the production process under conditions of increased shifts, in accordance with which Resolution?
“The norms of depreciation charges for machinery and equipment are established based on an operating mode in two shifts (with the exception of equipment for continuous production, forging equipment weighing over 100 tons, for which the norms are established based on an operating mode in three shifts, and logging equipment, for which the norms are established based on the operating mode in one shift).”
And applies a special increasing factor of 1.4. The organization calculates depreciation using the straight-line method.
The monthly depreciation rate for this fixed asset, calculated based on the established useful life of the object and a special increasing factor, will be 1.94% ((1 / 72 months) x 100% x 1.4).
The amount of monthly depreciation deductions taken into account when taxing profits will be equal to 3,880 rubles (200,000 rubles x 1.94% / 100%).
Using reduction factors
Accrual of depreciation at rates lower than those established by paragraph 10 of Article 259 of the Tax Code of the Russian Federation is allowed by decision of the head of the organization - the taxpayer. The decision on whether the organization will apply reduction factors when calculating depreciation rates must be enshrined in.
The use of reduced depreciation rates is allowed only from the beginning of the tax period and throughout the entire tax period.
According to paragraph 9 of Article 259 of the Tax Code of the Russian Federation for cars and passenger minibuses, the original cost of which, respectively, is more than 300 thousand rubles and 400 thousand rubles, the basic depreciation rate is applied with a special coefficient of 0.5.
In January 2006, the organization put into operation a passenger minibus, the initial cost of which is 470,000 rubles (excluding VAT). The minibus, in accordance with the Classification of fixed assets, belongs to the third depreciation group; the organization, when accepting the object for accounting, established a useful life of 3.5 years (42 months). Depreciation for profit tax purposes is calculated using the straight-line method.
The established useful life is 42 months, the monthly depreciation rate taking into account the reduction factor will be equal to 1.19% ((1 / 42 months) x 100% x 0.5).
The amount of monthly depreciation deductions taken into account for profit tax purposes will be 5,593 rubles (470,000 rubles x 1.19% / 100%).
The amount of depreciation accrued during the useful life of the fixed asset will be equal to 234,906 rubles, while its original cost is 470,000 rubles.
End of the example.
From the above example it is clear that when using reducing factors and applying the linear depreciation method, the organization will not be able to completely write off the cost of a given fixed asset as production costs or selling expenses.
Clause 11 of Article 259 of the Tax Code of the Russian Federation provides that taxpayers using reduced depreciation rates do not recalculate the tax base by the amount of underaccrued depreciation against the norms provided for by the Tax Code of the Russian Federation for tax purposes.
A slightly different situation arises when taxpayers, when calculating depreciation, use a non-linear method of calculating depreciation. When using the non-linear method, the organization will be able to include as expenses a greater amount of depreciation than when using the linear method.
Let's use the conditions of the previous example and calculate depreciation using the nonlinear method.
The depreciation rate, calculated based on the useful life and the reduction factor, will be 2.38% ((2 / 42 months) x 100% x 0.5).
Having calculated the amount of depreciation charges over the entire useful life of the object, we obtain an amount equal to 299,105.43 rubles. When using the non-linear method, the organization will also not be able to write off the entire cost of the fixed asset. However, the amount of accrued depreciation when using this method is greater than the amount of accrued depreciation when using the straight-line depreciation method, equal to 234,906 rubles.
End of the example.
Based on paragraph 9 of Article 259 of the Tax Code of the Russian Federation, a reduction factor is applied by organizations that have received or leased cars and passenger minibuses. The specified property is included in the corresponding depreciation group and the basic depreciation rate is applied to this property, taking into account the special coefficient applied by the taxpayer for this type of property.
If the parties to the leasing agreement provide for the use of an increasing factor of no more than 3, then the coefficient applied to the basic depreciation rate will be calculated as the product of the established increasing factor by 0.5.
Depreciation accounting
Companies must choose a single method for calculating depreciation for fixed assets throughout the organization, securing their decision in their accounting policies. In this case, buildings, structures, transmission devices included in groups 8-10 are depreciated only linearly. The amount of depreciation accrued using the linear method is indicated in line 131, and non-linearly - in line 133 of the application. When calculating depreciation using the nonlinear method, the total balance is calculated for each group or subgroup. When calculating the total cost of depreciable property, the cost of those objects that the company depreciates using the straight-line method is not taken into account. As we have already said, these are buildings, structures, transmission devices, intangible assets included in the 8-10th depreciation groups, which are depreciated only by the straight-line method, regardless of which method is chosen by the organization as a whole.
Let us dwell on some points that need to be taken into account when calculating the total balance. So, acquired fixed assets are included in the total balance sheet at their original cost. If a company applies a tax benefit in the form of a depreciation bonus to acquired objects, then the initial cost of the object minus the depreciation bonus is taken into account in the total balance sheet. The useful life of property for the purposes of the non-linear depreciation method has, in fact, lost its relevance. It is not used to calculate property depreciation. This indicator is necessary only for classifying fixed assets into depreciation groups when they are put into operation. The useful life for new fixed assets and intangible assets is determined according to the classification. If a company acquires an object that was already in operation, then it is included in the depreciation group to which it belonged to the previous owner.
As of April 1, the company had 3 cars on its balance sheet. All of them belong to the 3rd depreciation group. Until 2009, depreciation on them was calculated using the straight-line method. The residual value at the beginning of the period was:
I - 155,000 rub.;
- II - 128,900 rubles;
- III - 20,200 rub.
In April, the company purchased a new car and put it into operation that same month. The initial cost of the car was 520,000 rubles, the useful life was from 3 to 5 years (3rd depreciation group).
The company's accounting policy provides for a non-linear depreciation method.
The total balance is:
155,000 + 128,900 + 20,200 = 304,100 rub.
RUB 304,100 x 5.6: 100 = 17,029.6 rubles.
The total balance is:
304,100 - 17,029.6 + 520,000 = 807,070.4 rub.
The depreciation rate for the 3rd depreciation group is 5.6%. The depreciation amount will be:
RUB 807,070.4 x 5.6: 100 = 45,195.94 rub.
Please note that the amount of depreciation accrued per month is not distributed among objects. It is taken into account by the total amount. In this regard, depreciation continues to be accrued in a non-linear manner until the total balance of the group (subgroup) is less than 20,000 rubles. After this, the value of the total balance of the group can be included in non-operating expenses.
Despite the fact that the non-linear method of calculating depreciation is more profitable than the linear one, for some reason the company may not be satisfied with it. Then it can be replaced by the linear depreciation method. However, this is allowed only once every 5 years. Moreover, the number of transitions from the linear to nonlinear depreciation method is not limited.
We are talking about using depreciation methods in isolation from each other. What if we try to consider them together? At first glance, the nonlinear method itself is good because it allows you to initially write off much larger amounts of depreciation as expenses. This happens due to the high standards established for depreciation groups. However, these standards are multiplied by the residual value, which becomes smaller each time. Thus, the amount of depreciation using the non-linear method will decrease every month.
As we said above, there is a provision in the Tax Code: if the total balance of the group becomes less than 20,000 rubles, then it can be liquidated by writing off the remaining balance to non-operating expenses. At first glance, we obtain an analogue of the norm used in the linear method. But that's not true. Indeed, with the linear method, the 40 thousand limit is applied to a specific object. And with nonlinear - to the group. And the company has the right to write off its value only on the condition that the total balance of the group does not increase due to the receipt of new objects. That is, this norm will not help everyone. With the non-linear method, depreciation will be calculated as a whole for each group (subgroup). This means that it will become impossible to maintain object-by-object records. And this, in turn, risks the fact that the accountant will not be able to divide the amount of accrued depreciation into direct and indirect expenses, as required by Article 318 of the Tax Code. After all, it will not be clear which depreciation applies to fixed assets used in the production of goods (works, services), and which applies to other objects. In this situation, you can, within each group, create subgroups of fixed assets used in production and for management needs.
The lack of item-by-item accounting poses another question for the accountant: how to determine the residual value of fixed assets upon disposal or when switching to the straight-line method? Fortunately, legislators have an answer. Since 2009, Article 257 of the Tax Code has included a special formula for calculating residual value in such situations. However, this is far from an elementary calculation. After all, if an object is retired, for example, after a year of useful use, then raising a fractional number to the 12th power is not such an easy task. And you obviously can’t do this without special software. Note that the nonlinear method will lead to additional difficulties in accounting. The fact is that there is no analogue to it in accounting. There is, however, a reducing balance method. It is similar to the nonlinear method, but not identical to it, since it involves determining the residual value at the beginning of the reporting year, and not every month. Therefore, the company will inevitably need to apply PBU 18/02.
The most optimal plan of action is to first use the non-linear depreciation method, and then, when the amount of non-linear depreciation is equal to the amount of deductions using the straight-line method (or becomes less than it), switch to another method. After all, after this, nonlinear depreciation, unlike linear, will always decrease. In addition, the cost of the object will be written off as expenses much earlier. However, let us remind you that it is possible to switch from a nonlinear method to a linear one only after 5 years.
Depreciation rate
Depreciation rate is part of the cost of a company's fixed assets, expressed as a percentage of the annual depreciation amount to the original cost of fixed assets.
The depreciation rate is the reciprocal of the useful life of a fixed asset. Depreciation rates are established for each type of fixed assets and depend on operating conditions. For buildings, depreciation standards are adopted from 0.4 to 11%, for power machines and equipment - from 3 to 50%.
The depreciation rate is calculated using data such as the initial cost of fixed assets, the liquidation value of fixed assets, and the standard service life (depreciation period).
The annual depreciation rate is calculated using various methods: linear; the method of writing off the cost by the sum of the numbers of years of the useful life; reducing balance method; by writing off the cost in proportion to the volume of products (works).
Depreciation calculation
When returning from the simplified taxation system to the general one, organizations will need to indicate in their accounting the cost of acquired fixed assets. But not the full amount, but minus the amounts of depreciation charges. Therefore, when working under the simplified taxation system, depreciation must be calculated monthly. Depreciation is charged on property whose value exceeds 10,000 rubles and whose useful life is more than a year. In this case, the cost of a fixed asset is determined as follows: the sum of all expenses for its acquisition, delivery and bringing it to a state suitable for use, with the exception of tax and other refundable taxes. This cost is called the initial cost.
In March 2015, CJSC Parus operated under a simplified taxation system. It purchased a photocopier for 11,800 rubles. (including VAT - 1800 rubles). CJSC Parus paid another 354 rubles for the delivery of the photocopier. (including VAT - 54 rubles). Let's determine the initial cost of the copier:
11,800 rub. – 1800 rub. + 354 rub. – 54 rub. = 10,354 rub.
10354 rub. > 10,000 rub.
Depreciation on the copier must be calculated.
If the main activity of the enterprise is the provision of transport services or transport is used directly in the production of products (works, services), then the tax must be taken into account on account 20 “Main production”. If transport is used in auxiliary production, then the tax is taken into account in account 23 “Auxiliary production”. If transport is needed for service industries and farms, then the tax must be taken into account in account 29 “Service industries and farms”. In trade organizations, tax is charged to account 44 “Sales expenses”.
In the example, we showed how to determine the initial cost of a fixed asset. But in order to calculate depreciation, you also need to determine the useful life. To do this, you need to refer to the Classification of fixed assets included in depreciation groups (it is given in the “Reference Data” section). In this document, all fixed assets are divided into 10 depreciation groups. For each group, a useful life interval is established. For example, office furniture belongs to the fourth depreciation group. Its useful life can range from 5 years 1 month to 7 years inclusive. The organization chooses the specific period within this interval independently.
In February 2016, Mikron CJSC purchased a VAZ-2106 passenger car. for 180,000 rub. (including VAT - 27,458 rubles). 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 four years, both in tax and accounting terms.
Now, knowing the useful life and 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.
The depreciation rate, in turn, is calculated using the formula:
K = (1: n) x 100%,
where K is the monthly depreciation rate as a percentage; n is the useful life of the fixed asset in months.
In February 2016, ZAO Spetsmash acquired the machine. The initial cost of the machine is 135,000 rubles. (without VAT).
The classification places this machine in the fifth depreciation group. Its useful life can range from 7 years 1 month to 10 years inclusive. The organization has determined that the machine will be used for 8 years (96 months). Since March 2016, 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%).
Nonlinear 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 in percent; n is the useful life of the fixed asset in months.
The nonlinear method allows for faster depreciation of fixed assets. After all, the amount of depreciation in this case directly depends on the size of the residual value of the fixed asset. However, note that once the residual value of a fixed asset reaches 20 percent of its original cost, the depreciation calculation must change. Next month, this residual value is taken as the base amount, and depreciation from it is calculated in equal shares (as with the straight-line method). This is stated in paragraph 5 of Article 259 of the Tax Code of the Russian Federation.
In January 2015, Pride LLC purchased a computer worth 47,200 rubles. (including VAT - 7200 rubles) and put it into operation in the same month.
The classification places computers in the third depreciation group. Their useful life can range from 3 years 1 month to 5 years inclusive. The organization has determined that the computer will have a lifespan of three and a half years (42 months).
Depreciation of the computer must be calculated from February 2015. Its depreciation rate will be 4.76 percent ((2: 42 months) x 100%). In February, depreciation will be charged - 1904 rubles. (RUB 40,000 x 4.76%), and in March – RUB 1,813. ((RUB 40,000 – RUB 1,904) x 4.76%). So depreciation will need to be charged until the residual value of the computer drops to 8,000 rubles. (RUB 40,000 x 20%).
In October 2017, the residual value of the computer will be 7,960 rubles. Therefore, from November 2007 until the end of its useful life (until June 2018 inclusive, that is, within 8 months), depreciation will need to be charged in the amount of 995 rubles. (RUB 7,960: 8 months).
The nonlinear depreciation method (unlike the linear one) cannot be used in accounting. Therefore, if you keep accounting records, it is easier to use the straight-line depreciation method.
Depreciation period
Let us immediately make a reservation that the depreciation periods established for accounting and tax accounting purposes have nothing to do with our issue. In their economic essence, these terms only indicate during what period an organization can repay the cost of acquired fixed assets in accounting and reduce the taxable base in taxation.
For example, an enterprise purchased equipment worth 240 thousand rubles. Let's assume that the depreciation period for this equipment from a tax accounting point of view is 4 years. Then, for 4 years, every month you can contribute 5 thousand rubles to the cost of products (works, services). In other words, over 4 years the tax base will decrease by 240*t thousand rubles. (monthly 5*t thousand rubles), where t is the income tax rate. However, for a small enterprise the depreciation period is 2 years. That is, the tax base will decrease by the same 240*t thousand rubles, but within 2 years (10*t thousand rubles monthly).
Our task is to determine the optimal timing of actual depreciation. In other words, it is necessary to determine how often it is necessary to change the equipment so that the costs are minimal (and the profit, accordingly, is maximum). The simplest mathematical model that allows you to optimize the process of equipment depreciation (and, therefore, satisfies the economic meaning of this process) is as follows:
Unit costs (average costs, for example, per year) for equipment repairs increase linearly with time.
The cost of equipment decreases exponentially over time. This means that after purchasing new equipment, after some time it can be sold for a lower price.
Immediately after purchasing new equipment, you can sell it at a price lower than the purchase price.
Let's look at the process of equipment depreciation using the example of my personal car. I have a VAZ 21099. Let's make the following assumptions:
Repair costs amounted to 18 thousand rubles. (I had to make capital money this year).
A new similar car costs 180 thousand rubles.
You can sell a new car immediately after purchase for 170 thousand rubles.
At the moment my car costs 75 thousand rubles.
We see that under these conditions, the optimal depreciation period for a car is just under 5 years. That is, the car should not have been brought to capital. In general, a common truth that everyone already knows. It is also true that if you have made capital, you can still travel for 3-4 years.
The difference between the annual costs if you buy a car once every 5 years and once every 8 years is only 700 rubles. (that is, 3% of the total annual costs). This suggests that under these conditions the solution is insensitive to the depreciation period. You can right-click on the vertical axis, select Format Axis..., and on the Scale tab, set the Y-axis scale (values) to a minimum value of zero. In this case, we will get an almost straight line on the graph.
The cost of repairing my car in 2003 amounted to 12 thousand rubles. Let's substitute this value into the table (The unit costs of repairs for the 5th year are 12,000 rubles/year). Under such conditions, the optimal depreciation period shifts towards 7 years. All other things being equal, repair costs are generally lower than in the previous case. Costs in year 6 would be 12,000/5*6=14,400 rubles. (and not 18,000 rubles as in the previous example). Therefore, the optimal depreciation period has shifted upward.
From the economic point of view, it is clear that repair costs are all costs that are associated not only with car repairs, but also with car downtime due to its repair. For example, while repairing a car, I had to order another car and spend 1 thousand rubles on it. Thus, these 1 thousand rubles. should also be included in the cost of car repairs. You also need to include the time spent (translated, of course, into rubles) associated with car repairs.
If immediately after purchasing equipment it can be sold for the same amount as the cost of new equipment, then, with certain repair costs, we will get a minimum value of the depreciation period almost at the zero point. In other words, under these conditions, it makes sense to change equipment almost every day. This makes no economic sense, since there are always some additional costs associated with the purchase of new equipment (for example, registration of a car, loss of time associated with registration, etc.). It is because of this that in this model we had to take into account the fact that new equipment can be sold immediately, but for a smaller amount.
If repair costs are zero, then the optimal depreciation period goes to infinity (which also corresponds to common economic sense).
In this model, you cannot start the schedule in year zero (zero depreciation makes no sense) because division by zero will occur.
You can count everything not in years, but in months. For example, unit costs for repairs in the 60th month will be 1000 rubles/month. After 72 months, the equipment can be sold for 75,000 rubles. The schedule starts at month 36, the time step is 12 months. In this case, the graph will show the average amount of monthly rather than annual costs, and the X-axis will be measured in months. The result will, of course, remain the same.
Inflation can be ignored in this model if all amounts are given at a given point in time.
The fact that in our country these optimal depreciation periods for equipment were neglected was one of the reasons for the collapse of the Soviet Union. We replaced equipment within a time frame that was much longer than optimal. This has led to the fact that many of our factories still use equipment from the thirties and forties. Depreciation periods for permanent improvements
This topic concerns the vast majority of organizations, especially those involved in retail. Since everyone is trying to improve their premises according to their taste and understanding, this can result in the emergence of capital costs and the corresponding issue of their depreciation.
Normative base:
Civil Code of the Russian Federation
Tax Code of the Russian Federation
Renewal of the lease agreement
In paragraph 2 of Art. 621 of the Civil Code of the Russian Federation states: “If the tenant continues to use the property after the expiration of the contract in the absence of objections from the lessor, the contract is considered renewed on the same terms for an indefinite period (Article 610).”
For a long time, the competent authorities put forward their interpretation of this provision, indicating that such a renewed agreement for the purposes of depreciation of inseparable improvements should be considered a new lease agreement, and, therefore, depreciation cannot continue to be charged. (Letter of the Ministry of Finance of the Russian Federation N 03-03-06/2/174, Letter of the Federal Tax Service of the Russian Federation N 3-2-06/76). Alas, these explanations suffered from a lack of argumentation, and subsequently this position was revised and replaced with the opposite (Letter of the Ministry of Finance of the Russian Federation N 03-03-06/1/677, Letter of the Federal Tax Service of the Russian Federation for Moscow N 16-15/083987, Letter of the Ministry of Finance of the Russian Federation N 03-03-06/2/75). Literally, the last of the letters mentioned says the following: “if the tenant continues to use the property after the expiration of the lease agreement in the absence of objections from the lessor, the agreement is considered concluded for an indefinite period, and the tenant continues to charge depreciation on capital investments in the leased property until until one of the parties announces termination of the lease agreement.”
This option of “extending” the contractual relationship, if initially only a short-term lease agreement was concluded, requires a certain trust in the lessor on the part of the tenant. The fact is that the tenant has the pre-emptive right to enter into an agreement for a new term. This is stated in paragraph 1 of Art. 621 Civil Code of the Russian Federation. However, there is an important nuance that must be observed. The tenant is obliged to notify the lessor in writing of his desire to conclude such an agreement within the period specified in the lease agreement, and if such a period is not specified in the agreement, within a reasonable time before the end of the agreement. However, if the landlord, in response to such a notice, actually offers to sign a new short-term agreement for a new term, this will be disadvantageous to the tenant (he will lose the opportunity to continue depreciation of the permanent improvements). And if he refuses and “kicks out” the old tenant, then there is a special rule that protects the rights of the latter: “If the landlord refuses to enter into an agreement with the tenant for a new term, but within a year from the date of expiration of the agreement with him entered into a lease agreement with another person, the tenant has the right, at his own discretion, to demand in court the transfer of rights and obligations under the concluded agreement and compensation for losses caused by the refusal to renew the lease agreement with him, or only compensation for such losses.” And again, this development of events is very unfavorable for the tenant, because depreciation stops. Therefore, the best response to a proposal to conclude a new agreement will be if the lessor leaves it without an answer, and the parties simply continue the previous relationship without a new agreement. Then, on the one hand, the tenant will be “insured” in case the landlord suddenly wants to “drive him away” at the end of the original contract, and on the other hand, in the absence of a new contract, the relationship under the old contract will acquire the status of “for an indefinite period”. But during this indefinite period, the tenant is no longer insured against the fact that the landlord may express a desire to terminate the contract with him in order to rent out the same premises to another person on more favorable terms. Does the tenant's pre-emptive right apply in this case? Unfortunately, he actually loses it. Since in paragraph 2 of Art. 610 of the Civil Code of the Russian Federation, which talks about the indefinite duration of the contract, states: “In this case, each of the parties has the right to cancel the contract at any time, warning the other party one month in advance, and when renting real estate, three months in advance. The law or agreement may establish a different period for warning of termination of a lease agreement concluded for an indefinite period.”
However, if the parties “trust each other”, the option of turning a short-term contract into a contract for an indefinite period will relieve them of the need to register the contract. As explained in paragraph 11 of Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 59, a lease agreement concluded for an indefinite period does not require state registration.
Contract extension
It would seem: there are so many explanations from the tax authorities and the financial department that when prolonging the lease agreement, you can continue to accrue depreciation of inseparable improvements, what can we talk about here? (Letter of the Federal Tax Service of the Russian Federation for Moscow N 20-12/060972, Letter of the Ministry of Finance of the Russian Federation N 03-03-06/2/75, Letter of the Federal Tax Service of the Russian Federation for Moscow N 16-15/083987, Letter of the Ministry of Finance of the Russian Federation N 03-03 -06/1/478, etc.) However, in practice, “extension” can be understood in different ways. Let's assume that the contract was initially concluded for 11 months. And now the parties are “prolonging” it. The most common options are the following.
1. A new similar agreement is concluded for a new 11 months, and acts of acceptance and transfer of property may not even be drawn up.
In this case, we can talk about the continuation of the rental relationship, but not about extending the contract term. We understand that this is exactly the case when one agreement ceases to operate and another begins to operate. It is no longer possible to amortize inseparable improvements.
2. With the help of an additional agreement to the contract, adjustments are made to the clause on the duration of the contract. For example, it is indicated: “p. ... the agreement should be stated as follows: “This agreement is valid from the moment it is signed by the parties until September 30, 2012.” Those. the period turns from 11 to 22 months.
As sad as it may be, such an agreement is now subject to registration. But you can continue depreciation without fear.
Here, keeping in mind that an agreement subject to registration is considered concluded from the moment of registration, it is necessary to dwell on what the relationship of the parties is “between” the signing of the additional agreement and the registration of the amended agreement.
In this case, it seems that from the moment of registration of the amended agreement, rental relations for the specified period (“between”) are “legalized,” similar to the extension of the terms of the agreement to previously established actual relationships between the parties (clause 2 of Article 425 of the Civil Code of the Russian Federation).
Unfortunately, the above wording of the additional agreement is not a panacea for possible claims. There is a unique precedent of its kind - the Resolution of the Federal Antimonopoly Service of the Ural District in case No. Ф09-6342/06-С3: "...The validity period of the agreement is established (clause 6.3 of the agreement). By additional agreement, clause 6.3 of agreement No. 36 is set out in a new edition: " Duration of the agreement." As the court pointed out, when extending a lease agreement concluded for a period of less than a year, after the end of the initial lease term, the relations of the parties are governed by a new lease agreement. Since the extension period (lease period under the new agreement) was less than a year, the lease agreement was not subject to state registration.
3. The additional agreement to the contract states: “the validity of this contract is extended for the next 11 months.” Or, as an option, the contract initially provides for an “automatic” extension for the same period: “after the end of the lease period, in the absence of objections from the parties, the contract is considered extended on the same terms.”
Let us turn to paragraph 10 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 59 “Review of the practice of resolving disputes related to the application of the Federal Law “On State Registration of Rights to Real Estate and Transactions with It”: “I came to the conclusion that when extending the lease agreement for a building concluded for a period of less than one year, for the same period after the end of the initial lease period, the relations of the parties are regulated by a new lease agreement, which is not subject to state registration by virtue of paragraph 2 of Article 651 of the Civil Code.”
Hooray! Such an agreement again does not need to be registered, but, Alas, this is a new agreement on the same conditions for a new term. Therefore, it is very likely that this case will be qualified by inspectors as the termination of one contract and the entry into force of another, which leads to goodbye to depreciation.
Therefore, we strongly recommend that if for some reason the parties are not satisfied with the option of an indefinite rental period, it is worth amending the agreement and making it long-term and subject to registration, because this will allow the tenant to continue to charge depreciation.
Thus, by extending the term of the lease agreement, we should understand such changes to it that increase the initially established period: the start date of the lease remains the same, but the end date is postponed.
By the way, the indicated position of YOU from paragraph 10 of the Information Letter, which is now firmly established in practice, is far from indisputable. We were able to find an interesting point of view in the article “On the terms and state registration of a real estate lease agreement.” In it, the author analyzes dates that are important for the relationship between the parties:
“... any contract contains four main time points that have legal significance:
1) the moment of commencement of the contract;
2) the moment of commencement of the rights and obligations established in the contract;
3) the moment of termination of the agreement;
4) the moment of termination of the rights and obligations established in the contract.”
And further, with magnificent illustrations about the term of lease agreements concluded for one year, but in a row, he comes to the conclusion: “The period of signing an additional agreement of the parties does not become the beginning of the validity of the new agreement, this is the period from which the relations of the parties change, but at the same time are preserved (clause 1 of Article 453 of the Civil Code of the Russian Federation).”
The creation of inseparable improvements begins during the validity period of one contract, and ends during the validity period of another
The situation is quite typical when “short-term” is replaced by “long-term”. We will not find a direct answer to the question whether the entire cost of such inseparable improvements can be depreciated over the “long term” in the Tax Code, nor any explanations from officials on this topic. Therefore, we will go the logical route, while we will be guided by the fact that we ultimately need to prove that it is still possible to depreciate.
1. Nowhere is it said that permission to make inseparable improvements must be obtained precisely during the period of validity of the relevant lease agreement, and it is not said at all that it must be obtained before the production of inseparable improvements. The only thing that matters is the fact that it is available from the landlord.
2. The amount of costs for the production of inseparable improvements will be recognized in accounting (accounting and tax) only upon completion of the work and signing of the act (usually KS-2, if we are talking about buildings, structures and premises in them). Accordingly, until this moment the question of their depreciation period does not arise at all.
3. Depreciation should begin in the month following the month “in which the facility was put into operation” (Clause 4 of Article 259 of the Tax Code of the Russian Federation). Keeping in mind the accounting rules, in this case we are talking about drawing up an OS-1 (OS-1a) act for the amount of capital investments. And since the start of the depreciation period falls on the new lease agreement (“long-term”), there is simply no reason to remember the previous agreement. After all, the Tax Code does not specify which of the potentially several lease agreements we are talking about.
4. Plus an indirect justification for the correctness of this conclusion: the competent authorities allow the calculation of depreciation “from the moment of conclusion” of the lease agreement, when improvements were made during the validity period of the preliminary agreement (for example, Letter of the Federal Tax Service of the Russian Federation for Moscow N 16-15/072634, Letter of the Ministry of Finance of the Russian Federation N 03-03-06/1/231). There is a certain analogy here.
5. If, suppose, the tax authority is against it, how will it, I wonder, calculate the cost of those inseparable improvements that were actually made during the validity period of the previous lease agreement? In any case, he will have to justify his calculation, and this will be all the more difficult the fewer documents with actual deadlines for completing specific works he manages to obtain.
In conclusion, we express our hope that “poor” tenants will be able to reduce their expenses for unnecessary unjustified payment of taxes with the help of the practical tips given here, and become a little less “poor” with our participation.
Asset depreciation
Amortization of intangible assets
Depreciation is calculated according to the standards established by the organization itself based on the value of intangible assets and their useful life.
Useful life is the period during which an intangible asset generates income for an enterprise. The period is determined by the organization independently based on:
1. the validity period of a patent, certificate and other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation;
2. the expected period of use of this object, during which the organization can receive economic benefits (income)
3. quantity of products or other natural indicator of the volume of work expected to be received as a result of using this object
In accordance with paragraph 27 of PBU 14/2007, the useful life of an intangible asset is annually checked by the organization for the need to clarify it. If there is a significant change in the duration of the period during which the organization expects to use the asset, its useful life is subject to clarification. The adjustments arising in connection with this are reflected in accounting at the beginning of the reporting year as changes in estimated values.
In cases where it is not possible to determine the useful life, it is recognized as equal to: for accounting purposes - 20 years, for tax accounting purposes - 10 years (but not more than the life of the organization).
For tax accounting, there is an exception to this rule: for some intangible assets, the taxpayer has the right to independently determine the useful life, which cannot be less than two years. Such intangible assets include: the exclusive right to an invention (industrial design, utility model), to use computer programs, databases, topologies of integrated circuits, selection achievements, possession of know-how (this innovation is valid from 01.01.2011, Federal Law dated 28.12. .2010. No. 305-FZ). For those intangible assets that began to depreciate before this date, depreciation is accrued in the same manner and is not recalculated.
Depreciation is calculated monthly and begins on the 1st day of the month following the month the object was accepted for accounting, and ends on the 1st day of the month following the month of full repayment of the cost or deregistration of the object.
For accounting purposes, three methods of calculating depreciation are used:
1. linear;
2. reducing balance;
3. write-off of cost in proportion to the volume of products (works).
For tax purposes, an organization chooses from linear and non-linear methods. An organization that has established in its accounting policy the use of a non-linear depreciation method applies increasing (decreasing) coefficients to depreciation rates in accordance with Article 259.3 of the Tax Code of the Russian Federation.
The methodology for calculating depreciation charges for each method is similar to the corresponding methods for calculating depreciation for fixed assets.
Methods for reflecting depreciation charges in accounting accounts:
1. by accumulating depreciation amounts in a separate account (account 05 “Depreciation of intangible assets”)
2. by reducing the initial cost of the object on account 04.
Sinking fund
Depreciation of fixed assets is an objective process of gradually transferring the value of fixed assets as they wear out to the cost of products produced with their help.
Depreciation is carried out in order to accumulate funds for the complete restoration of fixed assets.
Depreciation charges are part of the cost of fixed assets included in the cost of production for a certain period of time.
Depreciation deductions are made only until the cost of fixed assets is completely transferred to the cost of production.
When calculating depreciation charges, the depreciation rate is used.
The depreciation rate is the amount of depreciation established as a percentage of the cost for a certain period of time for a specific type of fixed assets.
Useful life is the period during which an item of fixed assets serves to fulfill the goals of the organization. The useful life is established by the taxpayer independently, taking into account Article 258 of the Tax Code and taking into account the classification of fixed assets approved by the Government of the Russian Federation.
From a theoretical point of view, the useful life should coincide with the standard service life of the object, but in practice, the useful life is often set shorter than the standard.
It is necessary to distinguish between the concepts “” and “depreciable property”.
Depreciable property is property with a useful life of more than 12 months and an original cost of more than 20 thousand rubles. This property includes not only fixed assets, but also intangible assets.
Depreciable property (including fixed assets) is combined into the following depreciation groups:
The first group is all short-lived property with a useful life from 1 year to 2 years inclusive;
second group – property with a useful life of more than 2 years up to 3 years inclusive;
third group – property with a useful life of more than 3 years up to 5 years inclusive;
fourth group – property with a useful life of over 5 years up to 7 years inclusive;
fifth group – property with a useful life of over 7 years up to 10 years inclusive;
sixth group – property with a useful life of over 10 years up to 15 years inclusive;
seventh group – property with a useful life of over 15 years up to 20 years inclusive;
eighth group – property with a useful life of over 20 years up to 25 years inclusive;
ninth group – property with a useful life of over 25 years up to 30 years inclusive;
tenth group – property with a useful life of over 30 years.
Depreciation is not charged on fixed assets whose consumer properties do not change over time (for example, land plots and environmental management facilities), as well as on assets worth up to 20 thousand rubles.
Depreciation charges are calculated monthly for fixed assets listed on the 1st day of the reporting month. Depreciation for newly received fixed assets is accrued from the 1st day of the month following the month of entry into service, and for retired assets it ends on the 1st day of the month following the month of disposal.
After the cost of fixed assets is completely transferred to cost, depreciation stops.
There are four main approaches to calculating depreciation charges in the world:
1) uniform;
2) accelerated;
3) slow;
4) production.
With the accelerated approach, in the first years of operation of the facility, the amount of depreciation charges is greater than in subsequent years, and with the slow approach, the opposite is true.
Accelerated depreciation of fixed assets allows you to reduce taxes in the first years of operation of the facility, quickly update fixed assets, and reduce losses from moral and physical wear and tear of the active part of fixed assets.
With the production method, the amount of depreciation depends on the volume of products produced at the depreciated facility.
In Russia, for tax accounting purposes, only two methods of calculating depreciation are used: linear (corresponds to the straight-line method) and non-linear (corresponds to the accelerated method). In this case, the nonlinear method cannot be used for objects included in the eighth, ninth and tenth depreciation groups. For accounting purposes in Russia, four methods are used to calculate depreciation on fixed assets:
Linear (similar to linear for tax accounting purposes);
method of reducing the balance;
the method of writing off the cost in proportion to the sum of the numbers of years of useful life (the sum of numbers method);
method of writing off cost in proportion to the volume of production (production method).
With the linear method, the amount of depreciation for all months of operation of the object is the same.
If fixed assets are revalued, depreciation charges are calculated based on replacement cost. Calculation of depreciation for a group of fixed assets can be carried out based on the average annual cost.
Enterprises independently calculate depreciation rates based on the useful life of fixed assets.
Car depreciation
A car is no longer a luxury. Almost every organization has a need for this means of transportation. Some need a truck to deliver products to customers or stores from a warehouse. Another is a minibus for employees. Still others will be satisfied with a used car for the courier. Well, someone needs an expensive executive car for the director. There are many situations when you can’t do without an iron horse. Therefore, more and more organizations decide to buy a car. As you know, its cost will be written off as expenses gradually through depreciation. Our article will help you calculate it correctly.
A car on the balance sheet causes a lot of trouble for an accountant. Moreover, the problems are not only related to operating costs. Difficulties arise when calculating depreciation.
For example, the accountant of almost every company that has purchased a car faces a dilemma: can the car be depreciated before registering it with the traffic police or not?
Another problem is determining the service life of the machine. Especially when it comes to a used car.
And, of course, the issue of using special coefficients deserves special attention. In particular, when depreciating expensive minibuses and cars.
Depreciation and registration with the traffic police
So the company bought the car. Is it necessary to wait until the car is registered with the traffic police to start depreciating it?
Legal requirements...
Let us say right away that neither tax nor accounting legislation contains a direct relationship between registration and depreciation.
For the purposes of Chapter 25 of the Tax Code of the Russian Federation, depreciation on fixed assets must be accrued “from the 1st day of the month following the month in which this object was put into operation” (clause 2 of Article 259 of the Tax Code of the Russian Federation).
True, paragraph 8 of Article 258 of the Tax Code of the Russian Federation states that fixed assets, the rights to which require state registration, are included in a particular depreciation group only after submitting documents for registration. Many car owner companies mistakenly believe that this provision contains a ban on depreciation of vehicles before they are registered with the State Traffic Safety Inspectorate. It must be said that tax officials once gave similar explanations. For example, in letters of the Federal Tax Service of Russia for Moscow No. 26-12/32341 and No. 26-12/63114. There are no more recent clarifications from the tax department. But financiers recently spoke out on this matter.
Thus, according to the Russian Ministry of Finance, the provisions of paragraph 8 of Article 258 of the Tax Code of the Russian Federation do not at all relate to the registration of a car with the traffic police. After all, it is not a registration of rights to a vehicle. In fact, this is simply registering the car. That is, you need to start depreciating cars in the generally established manner: from the 1st day of the month following the month of commissioning (letter of the Ministry of Finance of Russia No. 03-03-06/1/816).
Registration of a car with the State Traffic Safety Inspectorate is not registration of rights to a vehicle. This means that, according to financiers, it is necessary to start depreciating cars in the generally established manner: from the 1st day of the month following the month of commissioning.
Let us note that the judges adhere to exactly the same position (see, for example, decisions of the FAS of the North-Western District No. A05-5787/2006-18, FAS of the West Siberian District No. F04-1621/2005 (9589-A27-23)) .
As for accounting, here fixed assets are depreciated “from the first day of the month following the month of acceptance of this object for accounting” (clause 21 of PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n). The criteria for classifying assets as fixed assets are given in paragraph 4 of PBU 6/01. In particular, the object must be intended for use in production. The fact of commissioning does not matter. As the Russian Ministry of Finance explained in letter No. 03-05-06-01/33 dated April 18, 2007, an object must be taken into account as a fixed asset as soon as it is “brought into a condition suitable for use.” As for registration with the traffic police, it is not mentioned in paragraph 4 of PBU 6/01.
It turns out that in order to answer the question of whether it is possible to depreciate a car that is not registered with the traffic police in accounting and tax accounting, you need to decide whether such a vehicle is suitable for use and whether it can be put into operation. There are two points of view on this matter.
In paragraph 3 of Article 15 of Federal Law No. 196-FZ “On Road Traffic Safety,” registration with the traffic police is referred to as the admission of a car to participate in road traffic. Based on this, tax authorities quite often conclude that before registration with the traffic police it is too early to talk about putting the car into operation and its suitability for use, and, consequently, about calculating depreciation. Organizations often prefer to adhere to the same position.
Registration with the traffic police is the admission of a car to participate in road traffic. Therefore, tax officials believe that it is premature to talk about putting the car into operation before registration.
However, in our opinion, this is incorrect. Firstly, five days are allotted for registering a car from the date of purchase or the time during which the “Transit” sign is valid (clause 3 of Russian Government Decree No. 938). It is issued for a period of five to 20 days in cases where the car needs to be transported to the place of registration. That is, at least during the first five days after acquisition, the company can legally operate the car. Secondly, even if the company violates the deadlines, the use of an unregistered vehicle will be solely an administrative violation. There shouldn't be any tax consequences. Well, thirdly, the suitability of a car for use, in our opinion, is determined by its technical data, and not by the fact of registration with the traffic police. In this regard, I would like to draw attention to the resolution of the Federal Antimonopoly Service of the North Caucasus District No. F08-1969/07-1099A, where the judges indicated that “the commissioning of a car does not depend on the registration of the vehicle.”
Saturn LLC bought a passenger car in March 2008 for 236,000 rubles (including VAT - 36,000 rubles). He was registered with the traffic police only in April. At the same time, registration fees in the amount of 500 rubles were transferred.
Saturn LLC put the car into operation in March, without waiting for registration. The monthly depreciation rate for accounting and tax purposes was 2 percent.
The accountant of Saturn LLC made the following entries.
In March 2008:
DEBIT 08 CREDIT 60
– 200,000 rub. (236,000 – 36,000) – expenses for purchasing a car are reflected;
DEBIT 19 CREDIT 60
– 36,000 rub. – VAT included;
DEBIT 68 subaccount “VAT calculations” CREDIT 19
– 36,000 rub. – accepted for VAT deduction;
DEBIT 01 CREDIT 08
– 200,000 rub. – the car is included in fixed assets.
In April 2008:
DEBIT 68 subaccount “Calculations for state duties” CREDIT 51
– 500 rub. – fees for registering a car with the traffic police are listed;
DEBIT 26 CREDIT 68 subaccount “Calculations for state duty”
– 500 rub. – duties included.
Monthly since April 2008:
DEBIT 26 CREDIT 02
– 4000 rub. (RUB 200,000 X 2%) – depreciation has been calculated.
In tax accounting in April 2008 (the month following the month the car was put into operation), Saturn LLC included in other costs a 10 percent depreciation bonus in the amount of 20,000 rubles. (RUB 200,000 X 10%).
The company also expensed depreciation charges in the amount of RUB 3,600. ((RUB 200,000 – RUB 20,000) X 2%). The organization will include the same amount (3,600 rubles) monthly as part of the costs during the depreciation period of the car.
For the purposes of calculating income tax, the company wrote off registration fees as other expenses (subclause 1, clause 1).
We determine the service life
The period during which the company will write off the cost of the car through depreciation is determined by its useful life. Companies set this period independently in both accounting and tax accounting. Moreover, for the purposes of Chapter 25 of the Tax Code of the Russian Federation, firms are required to be guided by the Classification of Fixed Assets, approved by Decree of the Government of the Russian Federation No. 1. The same document can be used as a basis for accounting.
Depending on the technical characteristics, cars (cars and trucks) and buses, in accordance with the Classification, belong to the third, fourth or fifth group. That is, their useful life can vary from three to five years, from five to seven years, or from seven to ten years.
For example, premium and large class passenger cars belong to the fifth depreciation group. This means that organizations can set a service life for them ranging from 85 to 120 months. All other passenger cars (except for small class cars for disabled people, which belong to the fourth group) fall into the third depreciation group. This means that their cost can be completely written off within 37–60 months. The third depreciation group also includes minibuses.
If a company purchased a used car, then the useful life determined according to the Classification can be reduced by the number of months of operation of the car by the previous owners (Clause 12 of Article 259 of the Tax Code of the Russian Federation). But only subject to documentary confirmation of the time of service with the former owners.
The useful life of a used car can be determined by taking into account the service life of the previous owners. The period during which the car was used before you can be found out from the vehicle passport.
If the previous owner was a company, you can find out how many months the car worked for its benefit from the act of acceptance and transfer of fixed assets (form No. OS-1). Such data must also be provided in the inventory card (form No. OS-6). This means that its certified copy may well serve as documentary evidence. In addition, according to financiers, the period during which the car was used before you can be determined from the data of the vehicle passport (letter of the Ministry of Finance of Russia No. 03-03-04/1/142). These clarifications are especially relevant in relation to cars whose owners included individuals.
However, often the actual service life of a used car turns out to be equal to the maximum useful life provided for in the Classification for the depreciation group to which the car belongs. Or even exceeding it. As stated in paragraph 12 of Article 259 of the Tax Code of the Russian Federation, in this case the new owner of the car can determine the useful life independently “taking into account safety requirements and other factors.”
Jupiter LLC purchased from Luna JSC a middle-class passenger car with an engine capacity of 2 liters. Such vehicles (OKOF code – 15 3410120) belong to the third depreciation group (useful life – from three to five years).
From the acceptance certificate (form No. OS-1) it follows that Luna CJSC used the car for three years and ten months. The organization received it as a contribution from the founder - an individual. From the vehicle passport it is clear that the total operating time of the car is five years and seven months. That is, it exceeds the maximum useful life provided for fixed assets included in the third depreciation group.
Taking into account the technical condition of the car, Jupiter LLC decided to set the useful life to 24 months.
Can this useful life of a used car be less than a year? In our opinion, yes. If the company decides that it will be able to use the car for less than 12 months, its cost can be written off as a lump sum rather than paid off through depreciation. However, it is possible that during the audit the tax authorities will not agree with this approach. Especially if it turns out that the company actually used this vehicle for more than a year. For example, in a letter from the Federal Tax Service of Russia for Moscow No. 26-12/54016, fiscal officials insisted that the useful life of a worn-out car cannot be less than a year.
Expensive car
If a company has purchased an expensive car or minibus, it must depreciate it using a special reduction factor. The basic depreciation rate, which is calculated based on the service life of the machine, determined according to the Classification, must be multiplied by 0.5. That is, in fact, the company will write off the cost of the purchase twice as long. After all, as a result of applying the coefficient, the amount of monthly depreciation charges will decrease.
It is important to remember that this procedure only applies to tax accounting. PBU 6/01 does not provide for the use of any reduction factors.
The use of a coefficient of 0.5 is not a right, but an obligation of a company that owns a passenger car whose initial cost exceeds 600,000 rubles, or a minibus costing more than 800,000 rubles (clause 9 of Article 259 of the Tax Code of the Russian Federation). Note that until 2008, the reduction factor should have been applied to cars costing more than 300,000 rubles and minibuses costing over 400,000 rubles.
In connection with the increase in limits, all owners of expensive vehicles have a logical question: is it possible to stop using the 0.5 coefficient if the initial cost of the car (minibus) is less than the new values? Financiers answered this question in the negative. In letter dated January 18, 2008 No. 03-03-06/1/11, the Russian Ministry of Finance argued its position by saying that “the depreciation calculation method chosen by the taxpayer cannot be changed during the entire depreciation period.”
Financiers believe that the organization should continue to depreciate cars and minibuses, which were considered expensive before 2008, with a reducing factor. Even if now their original cost does not exceed the new limits.
Indeed, paragraph 3 of Article 259 of the Tax Code of the Russian Federation contains such a prohibition. But what does the reduction factor have to do with the depreciation method?
In tax accounting, companies can charge depreciation in one of two ways: straight-line or non-linear. Each method provides its own formula for calculating the basic depreciation rate. It is this that owners of expensive cars should multiply by 0.5. If the company stops using the reduction factor, then the depreciation method will still remain the same (as, indeed, the basic rate). That is, the requirement established by paragraph 3 of Article 259 of the Tax Code of the Russian Federation will in no way be violated. This means that companies, in our opinion, have every right from January 2008 not to take into account the 0.5 coefficient when depreciating passenger cars costing from 300,000 to 600,000 rubles and minibuses costing from 400,000 to 800,000 rubles.
The mentioned letter from the Russian Ministry of Finance is a response to a private request. Firms are not required to follow these clarifications. However, it is possible that tax authorities will adopt them. In this case, companies that have refused to apply the reduction factor will most likely have to defend their position in court.
In 2007, Mercury LLC bought a minibus, the initial cost of which was 750,000 rubles. The useful life of the machine, both in tax and accounting, is set at 40 months. And depreciation is calculated using the straight-line method. The basic depreciation rate was 2.5% (1: 40 X 100%).
Since a minibus costs more than 400,000 rubles, in 2007 Mercury LLC had to depreciate this fixed asset taking into account a reduction factor. The company's accounting policy provides for the use of bonus depreciation in the amount of 10 percent of capital investments. Thus, the monthly amount of tax depreciation deductions in 2007 was:
(RUB 750,000 – RUB 750,000 X 10%) X 2.5% X 0.5 = RUB 8,437 50 kopecks
In accounting during 2007, the accountant of Mercury LLC calculated depreciation on a monthly basis in the amount of:
750,000 rub. X 2.5% = 18,750 rub.
In 2008, the organization decided not to apply the reduction factor. After all, now the initial cost of a minibus no longer exceeds the limit established by the code (750,000 rubles.
(RUB 750,000 – RUB 750,000 X 10%) X 2.5% = RUB 16,875
In accounting, the company will continue to charge depreciation in the amount of 18,750 rubles per month.
Tax depreciation
Linear and nonlinear
You need to start solving the issue of calculating depreciation by choosing a method, or, more simply, a formula on the basis of which the monthly expense amount will be determined. The Tax Code provides for two such methods - linear and nonlinear. Here's how they differ.
With the linear method, depreciation is charged for each individual fixed asset using the following formula: P = C x K, where P is the amount of depreciation taken into account monthly in expenses, C is the initial cost of the fixed asset, K is the depreciation rate. This depreciation rate, in turn, is calculated by the formula: K = (1 / n) x 100%, where n is the useful life of the asset in months. As you can see, the linear method is that during the useful life of the fixed asset, the costs of its purchase will be evenly taken into account for tax purposes. That is, every month the same amount will be allocated to expenses. Up to complete write-off of expenses.
The situation is completely different with the nonlinear method. Here, depreciation is no longer accrued for each individual fixed asset, but for the depreciation group as a whole (Article 258, paragraph 2 of Article 259 of the Tax Code of the Russian Federation). Depreciation groups, we recall, are a grouping of fixed assets depending on their useful life: the first group is property with a useful life of one year to 2 years inclusive; the second - over 2 and up to 3 inclusive; the third - over 3 and up to 5, etc. (Clause 3 of Article 258 of the Tax Code of the Russian Federation).
Thus, to calculate depreciation, it is necessary to determine the total value of property for each group as of January 1 (clause 2 of Article 259.2, clauses 1, 3 of Article 322 of the Tax Code of the Russian Federation). Then, based on it, the amount of depreciation taken into account in expenses will be determined monthly. It is determined by the formula: P = S x (k / 100%), where P is the amount of depreciation, S is the total balance of the depreciation group, k is the depreciation rate (in percent) for this depreciation group, specified in paragraph 5 of Article 259.2 of the Tax Code of the Russian Federation . The monthly depreciation calculated in this way reduces the total balance of the depreciation group. In other words, the S indicator decreases every month, as a result of which expenses for the acquisition of fixed assets are written off unevenly.
What to consider when choosing a method
When deciding how to calculate depreciation, in addition to the above-mentioned features of each method, several more points must be taken into account. Moreover, the chosen method will remain unchanged for five years (clause 1 of Article 259 of the Tax Code of the Russian Federation).
Thus, organizations that choose the linear method must apply it to all fixed assets. Organizations that decide to use the nonlinear method will use it only for fixed assets of groups 1-7. For property included in groups 8-10, the legislator established a ban on the use of the non-linear method (clause 3 of Article 259 of the Tax Code of the Russian Federation). Therefore, in this case, the accountant’s work will become more complicated, because you will have to use both methods.
Another feature of the nonlinear method is the procedure for determining the total balance of the group when purchasing or selling fixed assets. Thus, acquired fixed assets increase the total balance of the group from the 1st day of the month following their commissioning (paragraph 1, clause 3, article 259.2 of the Tax Code of the Russian Federation). When selling or otherwise disposing of fixed assets, the total balance of the group is reduced by the residual value of such objects (clause 10 of Article 259.2 of the Tax Code of the Russian Federation). This means that the accountant will still have to track the cost of each fixed asset, despite the fact that depreciation is calculated for the group as a whole.
Get a bonus
Once the decision on the method to be used has been made, depreciation can be calculated. This right arises from the 1st day of the month following the date when the OS object was put into operation (clause 4 of Article 259 of the Tax Code of the Russian Federation). And if the ownership of fixed assets is subject to state registration (buildings, structures*), then depreciation begins to be calculated only after submitting documents for registration (provided that the property has already been put into operation - clause 11 of Article 258 of the Tax Code of the Russian Federation).
Here the accountant should know that when calculating depreciation for the first time, legislators give the organization an indulgence by allowing part of the cost of fixed assets to be included in indirect expenses without using depreciation formulas. This concession is called the depreciation bonus. So, according to OS of the third – seventh groups, 30% of their cost can be immediately sent to expenses, and for the remaining groups - 10 percent of the cost (clause 9 of Article 258 of the Tax Code of the Russian Federation). At the same time, the initial cost of such fixed assets, taken into account when calculating depreciation (i.e., indicator C for the linear method and S for the nonlinear method (see formulas above)), is determined minus this premium (clause 9 of Article 258 of the Tax Code of the Russian Federation).
True, this concession also has a downside. So, if the fixed asset for which the premium was applied is sold within five years from the date of commissioning, then the premium will have to be restored and included in the income of the period when the sale occurred (clause 9 of Article 258 of the Tax Code of the Russian Federation). Moreover, a period of five years is established in the Tax Code of the Russian Federation for all fixed assets, including those with a shorter useful life. This means that when selling even fully depreciated property (for example, with a useful life of 3 years), the premium will have to be restored.
Suspension and termination
During the life of the asset, situations are possible when depreciation is suspended or stopped altogether.
Thus, it is necessary to suspend the calculation of depreciation if the asset is transferred under a loan agreement, transferred to conservation for a period of more than 3 months, or is undergoing a long-term (over a year) reconstruction or modernization (clause 3). Accordingly, depreciation is not accrued for these periods and they are not counted towards the useful life. Upon return of the property, depreciation continues.
The accrual of depreciation should be stopped in two cases: the depreciation accrual period has expired or the fixed asset has been removed from the ownership of the organization. With the straight-line method, expiration of the term usually means a complete write-off of the cost of the asset as expenses. In this case, depreciation accrual stops on the 1st day of the month following the month of write-off (clause 5 of Article 259.1 of the Tax Code of the Russian Federation).
With the non-linear method, the expiration of the useful life entails the unconditional exclusion of the fixed asset from the depreciation group. But at the same time, the total balance of the group does not change (clause 13 of Article 259.2 of the Tax Code of the Russian Federation). That is, S in the formula P = S x (k / 100%) after the expiration of the period of use of one or more fixed assets from one depreciation group remains unchanged. At the same time, if as a result of such exclusion there is not a single OS left in the group, it is liquidated (Clause 12, Article 259.2 of the Tax Code of the Russian Federation).
When an asset is disposed of from the organization's ownership (sale, transfer as a contribution to the authorized capital, etc.), depreciation on it also stops from the 1st day of the next month.
For an organization using the non-linear method, such a disposal may lead to the liquidation of the depreciation group and the cessation of depreciation accrual for it. This will happen if the total balance becomes less than 20 thousand rubles (the remaining amount is included in non-operating expenses of the current period) or all fixed assets have left the group (clauses 11 and 12 of Article 259.2 of the Tax Code of the Russian Federation).
“Natalia Emelyanova” “The cost of one mobile phone was 12,310 rubles, including VAT - 1,878 rubles. The cost of connection is 1000 rubles (including VAT – 153 rubles). Another phone was purchased for 49,000 rubles (including VAT - 7,475 rubles), connection also amounted to 1,000 rubles (including VAT - 153 rubles).”
“Oleg” “A phone worth less than 40,000 rubles should be taken into account as inventory. The postings will look like this:
DEBIT 60 "Settlements with suppliers and contractors" CREDIT 51 " "
– 13,310 rub. (12 310 + 1000) – paid for the purchase of a phone with a connection to a cellular operator;
– 11,279 rub. (13,310 – 1878 – 153) – reflects the costs of purchasing a telephone;
– 2031 rub. (1878 + 153) – the amount of VAT is taken into account; DEBIT 20 (26, 44) "Main production" CREDIT 10 "Materials"
– 11,279 rub. – the cost of the mobile device and its connection has been written off;
– 2031 rub. – VAT has been accepted for deduction.”
“Oksanka” joined the discussion:
“Oksanka” “That’s right. If the cost of a mobile phone with a connection is more than 40,000 rubles, then it will need to be taken into account as part of fixed assets and taken into account in income tax expenses through depreciation.”
“Oleg” “As for accounting for a mobile phone worth over 40,000 rubles, it will look different than accounting for the first phone. Because it is already necessary to calculate depreciation. Let's take a closer look. According to the Classifier of Fixed Assets (approved by Decree of the Government of the Russian Federation No. 1), a mobile phone is classified in the third depreciation group “Telephone devices and special devices” (useful life 3–5 years). An organization can reduce its income tax base by including the accrued amount of depreciation of a mobile phone only if the phone is transferred to employees.
Also, the specified object does not contradict the provisions of PBU 6/01:
Intended for use in the production of products, when performing work or providing services, for the management needs of an organization, or to be provided by an organization for a fee for temporary possession and use or for temporary use;
intended for use for a long time, that is, over 12 months;
its subsequent resale is not intended;
capable of generating economic benefits in the future.
Depreciation in accounting and tax accounting is calculated using the straight-line method. Annual depreciation rate: 100%: 3 years = 33.33%. Annual amount of depreciation charges: RUB 41,525. * 33.33% = 13,840 rub. Monthly depreciation amount: RUB 13,840. : 12 months = 1153 rub. The accounting entries will look like this:
DEBIT 60 "Settlements with suppliers and customers" CREDIT 51 "Current account"
– 50,000 rub. – paid for the purchase of a mobile phone with a connection to a cellular network operator;
DEBIT 10 "Materials" CREDIT 60 "Settlements with suppliers and contractors"
– 1000 rub. – the costs of connecting the phone are reflected;
DEBIT 19 “Value added tax on purchased assets” CREDIT 60 “Settlements with suppliers and contractors”
– 153 rub. – the amount of VAT is taken into account;
DEBIT 20 (26, 44) "Main production" CREDIT 10 "Materials"
– 847 rub. – phone connection is written off;
DEBIT 68 subaccount "Calculations for VAT" CREDIT 19 "Value added tax on acquired assets"
– 153 rub. – VAT is accepted for deduction;
DEBIT 08 "Investments in non-current assets" CREDIT 60 "Settlements with suppliers and customers"
– 41,525 rub. – the purchase of a mobile phone is reflected;
DEBIT 19 “Value added tax on purchased assets” CREDIT 60 “Settlements with suppliers and customers”
– 7475 rub. – VAT reflected;
DEBIT 01 "Fixed assets" CREDIT 08 "Investments in non-current assets"
– 41,525 rub. – the telephone number has been registered;
DEBIT 20 "Main production" CREDIT 02 "Depreciation of fixed assets"
– 1153 rub. – depreciation was accrued in the month in which the object was accepted for accounting.”
“Natalia Emelyanova” “Thank you very much.”
“Radiant” addressed:
“Luchezarnaya” “Our company is on a simplified taxation system.
The company's property includes a computer, monitor, printer, vacuum cleaner, and furniture. Is it necessary to charge depreciation charges for all this?”
“Lena Denisovna” “With a simplified taxation system with the object “income minus expenses,” the tax base can be reduced by the cost of fixed assets (both purchased and manufactured independently) (subclause 1, clause 1, article 346.16 of the Tax Code of the Russian Federation). Let me remind you that only property that satisfies the rules of Chapter 25 of the Tax Code can be classified as depreciable. Objects costing over 40,000 rubles are recognized as fixed assets and depreciable property, but those costing 40,000 rubles and less are not. In this case, they are taken into account in the cost of material expenses (subclause 5, clause 1, article 346.16, subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).”
“Radiant” “Thank you for your answer.”
“Elena Petrovna” “Our company has switched from a simplified tax system (object “income”) to a general one. Is it necessary to determine the residual value of depreciable property?”
Forum guru “Oleg” came to the rescue, as always:
“Oleg” “No. See letters of the Ministry of Finance of Russia No. 03-1106/2/36, No. 03-11-04/2/205.”
“Semyonovna” “When transferring from an object, “income” for expenses incurred during the period of application of the special regime are not taken into account when calculating the tax base. That is, the residual value is not determined. This provision is enshrined in paragraph 4 of Article 346.17 of the Tax Code. No depreciation will be charged accordingly.”
“Elena Petrovna” “Thank you.”
“Samoilova” “Our company purchases uniforms with the company logo for the work of its employees. How to write off such clothes correctly? And in what order should the specified property be taken into account as expenses for income tax purposes: as a lump sum as part of material expenses or as depreciable property?”
“Oleg” “The costs of purchasing workwear for employees can be taken into account in the income tax base in two ways: either as part of material costs, or using depreciation. It all depends on the cost and service life, which are determined based on the issuance standards specified in the standard standards, or based on the standards established in the organization.
Clothes with a useful life of 12 months or more are written off linearly, and clothes with a useful life of up to 12 months are written off at a time as they are put into service. If workwear is not provided for by regulatory documentation, it must be written off at the expense of profit.”
“Sonya” “I, as an individual, applied to the tax office to receive a property deduction for personal income tax when selling non-residential premises. This is an industrial and warehouse building that has been owned for more than three years and was used for business purposes. However, the tax authorities refused to apply the deduction and indicated that the specified property is a fixed asset and is subject to depreciation. Is it so?"
“Oleg” “That’s right, the tax authorities are right. A similar situation is discussed in letter No. 03-04-05-01/303 of the Ministry of Finance of Russia. In it, officials note that a building used by an individual in business activities is recognized as a fixed asset on which depreciation is calculated. Therefore, if such depreciation was accrued, then when selling this property, it is impossible to reduce the tax base again by the amount of the property deduction.”
“Sonya” “Thank you for your answer.”
“Lenochka” “Our company sells fixed assets before the expiration of 5 years from the date of its commissioning. When should an organization restore bonus depreciation?”
“Oleg” “The Tax Code does not contain any explanations when it is necessary to restore the depreciation bonus.”
“Lenochka” “What should be done in this case?”
“Nadezhda Petrovna” “On this issue, the Russian Ministry of Finance adheres to a certain position, according to which the depreciation bonus for restoration is taken into account during the period of sale of the fixed asset. At the same time, the restored amount of the depreciation bonus as part of expenses neither in the restoration period nor in subsequent periods, including through depreciation charges, is not subject to accounting (see letters of the Ministry of Finance of Russia No. 03-03-05/37, No. 03-03-06 / 2/142).
Let us remind you: the restoration of the amount of depreciation bonus should be understood as an increase in the size of the tax base for income tax in the period of sale of fixed assets by including the previously taken into account amount of depreciation bonus as part of non-operating income in the reporting (tax) period in which the sale was carried out.”
“Egor” continued the conversation:
“Egor” “Is the restored depreciation bonus taken into account when determining the residual value of a fixed asset sold before the expiration of 5 years from the date of its commissioning?”
“Oleg” “Again, the Tax Code does not contain any clarification on this issue.”
“Nadezhda Petrovna” “The depreciation bonus, recognized as an expense in accordance with paragraph 2 of clause 9 of Article 258 of the Tax Code, is not taken into account when determining the residual value of depreciable property. This position is confirmed by letters from the Ministry of Finance of Russia No. 03-03-06/1/493, No. 03-03-06/2/102, No. 03-03-06/1/61.”
“Oleg” “It’s simple. An aggressive environment is understood as a set of natural or artificial factors, the influence of which causes increased wear and tear of fixed assets during their operation. Also, working in an aggressive environment is equated to the presence of fixed assets in contact with an explosive, toxic or other aggressive technological environment, which can serve as the cause (source) of initiating an emergency.”
“Nadezhda Petrovna” “An aggressive technological environment (including explosive and fire hazardous, toxic) refers to substances recognized as dangerous in accordance with Federal Law No. 116-FZ “On the Industrial Safety of Hazardous Production Facilities” (hereinafter referred to as Law No. 116-FZ). Thus, if the main asset is in direct contact with an aggressive environment, then the use of increasing coefficients is legitimate. According to the Federal Tax Service of Russia, giving the status of hazardous to individual objects operated by a taxpayer does not mean the presence of an aggressive environment throughout the entire territory of the organization’s property complex in the sense in which it is defined in Chapter 25 of the Tax Code (letter of the Federal Tax Service of Russia No. ШС-17-3/205 @).
Each specific case of using fixed assets in such conditions should be considered separately. Therefore, first of all, we recommend that the use of a multiplying factor be established in the accounting policy. It is also necessary to prepare certificates that will confirm and also list the presence of harmful factors in production (for each workshop). They must be certified by a competent person, for example, a technical specialist. Law No. 116-FZ establishes that hazardous production facilities are subject to registration in the state register in the manner established by the Government of the Russian Federation. At the same time, the requirements for registration of hazardous production facilities in the state register, including the identification of hazardous production facilities, are established by the federal executive body in the field of industrial safety together with the federal executive body authorized to solve problems in the field of protecting the population and territories from emergency situations (Clause 2, Article 2).”
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The organization purchased equipment for manufacturing products for sale. The accountant capitalized it.

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What it is?

Useful life (USL) is the time interval of operation of a fixed asset (FA) for the purpose of making a profit.

It is determined using the Classifier (clause 4).

What is it needed for?

Identification of SPI is necessary for depreciation of received fixed assets, and, consequently, for calculating tax.

The period of use shows how long after the amount spent on the purchase of the OS will be written off as expenses using such deductions.

SPI is determined only for an asset subject to depreciation.

Such calculations are carried out by all companies, regardless of their form of ownership and organizational and legal structure.

Example:

Asset purchased. A certain amount has been spent. The SPI has been determined (more on this later). During this time, the OS wears out. Depreciation is charged on it in the organization's accounting. This is a step-by-step transfer of the amount of the purchased asset to the cost of the released product within the SPI: for what it was bought, for what it was sold over time.

SPI thus determines over what period the investment spent will be transferred in full to production costs, making up part of the cost of the unit produced.

Standards

The object of consideration is an OS that has been in use for 12 months or more, with an initial price of 100 thousand rubles.

Useful life of fixed assets in 2019

So, establishing this indicator is ultimately necessary to determine profit.

Accounting: The SPI is established by the owner company independently. Basis – Classifier or technical documentation.

Tax accounting: a separate classification and the period for it may differ from the corresponding accounting indicator.

The SPI is approved by order of the person heading the enterprise. The form is arbitrary.

The period of use is unchanged, except in the case of modernization.

Classifier and groups

This document was approved by decree of January 1, 2002 of the Government of the Russian Federation. But since 05/12/18 some codes have changed. The adjusted Classifier must be applied to fixed assets from this supplement that have been registered since the beginning of 2019.

If a general category of a section is presented in this document, it is necessary to clarify the list of its constituent OS in the OKOF.

It is important to accurately identify the depreciation group of an asset.

Then the SPI range will be clearly determined. If it is found incorrectly, this will lead to errors in the calculation of depreciation charges and income tax.

How to determine and find out?

Using decryption, the minimum service life is set for each specific OS.

The organization has the right to independently establish the PPI of the purchased asset. This allows you to timely update the OS in step with technical progress.

Methodology and procedure

The code of the purchased OS is found according to the classifier “OK 013 - 2014” (Order of Rosstandart dated December 12, 2014 No. 2018 - art)

Using this parameter, the depreciation group number is identified among the OKOF codes in the first column of the Classifier. Then it is easy to establish the standard period of the purchased asset.

Example:

Computer equipment was purchased. In OKOF it has code 330.28.23.23 from the list of “Other office machines”. Based on this parameter, it turned out that the OS is in depreciation group 2. SPI according to the Classifier 2-3 years. The company sets the period of use from this range at its discretion. For example, 2 years 6 months or 30 months. This SPI is prescribed in the order for the organization.

Purchasing a used OS

Based on the documentation provided, the SPI for the Classifier is reduced by the number of months of operation by the former owner for both accounting and tax reporting.

The formula for calculating service life looks like this: SPI = original DATE – actual DATE

If the OS was purchased from an individual or there are no documents about the past period of use, then the SPI cannot be reduced.

Accounting: The company determines its duration independently. The actual service life does not need to be certified.

Tax accounting: supporting documents are a requirement. If they cannot be provided, the SPI is established according to the Classifier in the usual manner. Adjustment of the term is possible only within the range of your depreciation group.

If the OS was used by the seller for the entire period established by the Classifier, or even longer, the organization determines the SPI of such an asset, based on safety requirements, etc.

Purchased used objects will be accounted for in the same depreciation group as used by the previous owner.

If the OS is not in the classifier

If any technical documentation is missing or the purchased OS is not mentioned in the Classifier, the following options are possible:

request to the Ministry of Economic Development;

It is allowed to calculate depreciation according to uniform rules.

For OS in leasing

It is important to decide on the balance sheet of which participant in the leasing relationship the asset will be taken into account.

According to the law, the owner of an object transferred for use is the lessor, although in fact the asset is used by the lessee. However, the contract may redefine the obligation to record on its balance sheet. And so will the lessee.

The party taking into account the OS is responsible for determining the PPI:

In 1 case, the owner did not change and records are kept in the same mode.

In the second - as when registering an operating system.

Application in accounting and tax accounting

In each of the two types of accounting, it is optimal to choose an identical SPI.

How to install

The SPI is formulated in both types of reporting. But the definition of the period differs: the internal accounting regulations are based on clause 20 of PBU 6/01, the tax component is based on.

With the completion of SPI, depreciation ends.

Example:

The company purchased a smart service control node (SCP) worth 440,000 rubles. The accountant found out the OKOF code for this node: 320.26.30.11.190. According to the Classifier, this is depreciation group 3. SPI 3–5 years. By order of the head, a period of 4 years 8 months or 56 months was approved.

Change (revision)

The SPI is extended if, as a result of technical re-equipment and the like, the characteristics of the operating system are improved.
Additions to the Classification, mandatory from January 1 of the current year, will also entail a redefinition of the deadline for individual operating systems.

Tax accounting: calculate the timing according to the updated Classifier for operating systems put into operation since the beginning of 2019.
If the SPI of an asset has increased due to the amendments, then depreciation charges will become less: the property takes longer to depreciate, so a smaller amount is calculated monthly.

Example:

In February of this year, the company purchased a gas purification unit to remove hydrogen sulfide (OKOF 220.41.20.20.347). The OS was put into operation in April. This asset was not included in the Classifier. By order of the manager, based on the manufacturer’s documentation, the equipment was approved for a period of 6 years. In the updated Classifier, such an installation is included in depreciation group 5, SPI from seven to ten years. The deadline is re-affirmed.

If, according to the Classifier, the period of use is less than previously established, more depreciation must be charged monthly: the fixed assets are depreciated faster.

Example:

In February of this year, a production gas well was purchased (OKOF 220.42.99.11.143). There was no such wording in the Classifier. By order of the manager, based on technical documentation, the SPI was established for 11 years. According to the updated Classifier, such an installation is listed in group 5, with a service life of seven to ten years.

Accounting: corrections to the updated Classifier are not required.

Based on practice, it is convenient for both forms of accounting to coincide.

But there are special cases of discrepancies in terms.

Example:

The company has adopted a plan to upgrade equipment every 3 years. OS purchased. According to the Classifier, it belongs to group 4 with SPI from five to seven years. The period for accounting for tax purposes is 61 months, internal accounting support of the operating system is 3 years in accordance with the approved equipment renewal policy.

If the deadline has expired

It is believed that after the period of useful use the OS is physically unusable and should be deregistered and subsequently disposed of. However, the SPI can be increased if the OS is improved.

After modernization

If, as a result, the updated asset can be operated longer than the previously laid down investment project, then the company has the right to increase the period or leave it unchanged.

The first is allowed in the following cases:

increased productivity and power;

optimization of operating mode;

improvement of initial characteristics.

The Company adjusts the SPI at its discretion. From practice: SPI is added for a period sufficient to write off the invested funds.

Documenting

Accounting: SPI is noted in the form “Act No. OS – 1”. If the period of use in both accounts is the same, you can make 1 note in OS No.

The SPI is recorded in a separate order.

Notes:

no adjustment of personal investment information is required for assets registered before December 31, 2016 inclusive - only for assets used since 2017;

It is more convenient for the terms to be identical in both accounts, otherwise the reason for the differences must be explained in the text;

if the OS is not mentioned in the list of the Classifier, then there must be a link to the technical plan documentation;

It is more convenient to issue the order by the date of commissioning.

Use of the indicator in budgetary and autonomous institutions

For fixed assets, the service life of fixed assets is established.

In the accountant’s reporting and in the forms for the tax inspector, the SPI is recorded using various algorithms. The Tax Code of the Russian Federation contains unambiguous rules for targeting 10 depreciation groups listed in the Classifier. PBU 6/01 provide recommendations for identifying SPI.

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