How to find the depreciation rate in percent formula. Depreciation of fixed assets. Uniform depreciation rates

How to determine the annual amount of depreciation - the scheme of actions is regulated by law. There is a relationship between an entity's accrual methodology and the category to which a particular asset belongs, which affects how it is calculated.

Annual depreciation rate: basic concepts and methodological framework

The tax code distinguishes two ways to determine the annual depreciation amount:

The annual rate of depreciation is in the form of a percentage of the value of the asset. It shows how the original value of an object is related to wear and tear. It is possible to determine the amount of annual depreciation if you know:

• initial cost estimate;
• the service life of the device or other asset, which is fixed by the technical documentation;
• estimated value at the time of liquidation.

In accounting, the annual amount of depreciation, the depreciation rate formula, depends on the chosen accounting methodology. The choice can be stopped on one of the options:

• linear;
• cost write-offs based on the sum of numbers of years of the useful life period;
• in proportion to the value of the volume of output.

Annual depreciation rate: formula for reflecting data in accounting

With a linear methodology, the calculation of the rate of deductions involves the calculation of this indicator as a percentage according to the rules of PBU 6/01 (clause 19). You can determine the annual amount of depreciation by dividing 1 by the years falling on the useful life of the facility. To obtain a percentage expression, the value is multiplied by 100%.

Depreciation methodology by systematically reducing the balance The amount of annual depreciation is calculated on the basis of special increase factors, the scale of values ​​of which is established by the enterprise. The maximum number of this indicator is 3 units. Annual depreciation rate - formula:

• Increasing factor / period of operation of the object.

To determine the annual depreciation rate using the write-off method based on the sum of the numbers of years of the operating period, you can use the formula:

• CL / Sum CL, where
  • CL - the total number of years left until the end of the useful life of a single object.

The annual depreciation rate in the case of linking depreciation deductions to the volume of manufactured products is not determined, only monthly indicators appear.

Annual depreciation amount: tax accounting formula

With the linear method, annual depreciation charges, the formula of which involves determining the percentage value of the norm similarly to accounting, are distributed during operation in equal shares.

It is allowed to determine the amount of depreciation charges for the year separately for each asset, their grouping is not allowed.

Monthly and annual depreciation - the formula for non-linear methods uses a scale of coefficients in the breakdown of assets into groups. The coefficients are the values ​​approved by law for each category of property objects (Article 259.2, paragraph 4).

The monthly indicator is calculated according to the algorithm:

• Residual value of all assets in the group * coefficient (its value is taken from the table in Article 259.2 of the Tax Code of the Russian Federation)

For non-linear methods in tax accounting, a characteristic feature is that deductions are displayed in total for all assets in a particular group without itemized detailing of calculations.

Annual depreciation: formula and examples

Accounting data:

• the value of the property is 275,000 rubles;
• the period of use of the asset is 10 years;
• The accounting policy provides for an acceleration factor of 1.3.

The annual depreciation expense can be calculated using the declining balance method as follows:

1. 100%:10=10%.
2. The amount of depreciation for the year - the formula for the 1st year of operation:
   • 275,000 x 10 x 1.3 / 100 = 35,750 rubles.

     Formula for the second year:

   • (275,000 - 35,750) x 10 x 1.3 / 100 = 31,102.5 rubles.

1. Year one: 275,000 x 10 / (1 + 2 + 3 + 4 + 5 + 6 + 7 + 8 + 9 + 10) = 50,000 rubles.
2. Year two: 275,000 x 9 / (1 + 2 + 3 + 4 + 5 + 6 + 7 + 8 + 9 + 10) = 45,000 rubles.

Annual depreciation rate - the formula for the method with reference to the indicator of production volume is represented by the sum of monthly depreciation values. Monthly calculations are carried out according to the following scheme (for example, a car was purchased for 614,000 rubles, it is planned to be used until the mileage mark of 600,000 km is reached):

• Scope of work (production for production facilities) per month Х 614,000 / 600,000.

How to calculate the annual depreciation rate in a non-linear way to reflect data in tax accounting? For example, a company purchased a hay harvester worth 210,000 rubles. The unit belongs to depreciation group No. 2 (a detailed classification of property assets by groups is given in Government Decree No. 1 dated 01.01.02). The term of operation for objects of this group is limited to 3 years. The company has set the operating period for the haymaker at 36 months.

The coefficient for the group is 8.8; on the 1st day of the month, the group of assets had a total value of 560,000 rubles.

The annual depreciation amount will be equal to 67,760 rubles ((560,000 + 210,000) x 8.8 / 100).

The fixed assets registered by the company, through depreciation deductions, gradually transfer their considerable value to production costs. Several methods for calculating depreciation have been legally approved, but there are no strict guidelines for the mandatory use of any particular method. However, there are a number of approved Regulations and Instructions that state the recommended version of the formula for calculating depreciation for each specific group from the OS Qualification List.

Depreciation Methods

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

There are several calculation methods:

• Nonlinear.

Linear way

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

LAO \u003d 1 / service life in months x 100%

The annual depreciation rate is determined as a percentage.

CAM \u003d PS x NAO / 100%,

where the PS reflects the initial cost of the fixed asset.

On the basis of the calculations obtained, the monthly values ​​​​of the norms and amounts of depreciation are found. According to this method, depreciation is performed directly for each inventory number of property that is registered by the organization.

Depreciation is calculated monthly in equal installments.

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

Assessment of technological equipment 550 thousand rubles. It belongs to the 4th depreciation group, the period of operation is 84 months (7 years).

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

Amount \u003d 550,000 x 14.29%: 100% \u003d 78,595 rubles. in year

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

Nonlinear depreciation methods

The non-linear version of depreciation, in turn, is divided into several more areas:

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

UOAO \u003d OS x NAO x KU / 100%,

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

The value of the property is 300,000 rubles. The term of operation is 5 years. The acceleration factor fixed in the accounting policy is 1.5.

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

AOCHL \u003d PS x CHLO / CHLPI,

MLO - the number of years left until the end of the service life,

ChLPI - the full useful life of fixed assets.

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

AOVP \u003d FOP x PS x / PO,

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

Software - the planned volume of output for the entire useful life of the equipment.

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

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

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

Wear

During the period of operation, fixed assets are exposed to the external environment and other negative influences, therefore, over time, the moral and physical deterioration of the equipment used is manifested.

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

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

The economic essence of obsolescence lies in the fact that production assets depreciate before the end of their service life. The constant development of production leads to obsolescence due to:

• Cheaper production of fixed assets,
• The release of similar equipment with greater productivity.

Up and Down Factors

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

For equipment used in aggressive atmospheres or in conditions of extensive operation, multiplying factors are applicable. When calculating the depreciation of fixed assets according to the calculation formula, multiplying factors are applied in the amounts approved by law.

The organization, at the decision of the head, may apply reducing coefficients. According to the Tax Code of the Russian Federation, special efficiency factors are applied to cars received or leased. For example, minibuses intended for passenger transportation, with an acquisition cost of more than 400 thousand rubles, are depreciated with k=1/2.

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

The presence of the organization's fixed assets involves the gradual depreciation of their value. Depreciation amounts are calculated according to certain norms. How to calculate the depreciation rate correctly?

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Any organization uses certain property and intangible values ​​in the course of its activities. They are classified as fixed assets if they are used for more than a year.

But over time, any things lose their original characteristics. Fixed assets wear out. Depreciation allows you to gradually write off their value. How is the annual depreciation rate calculated?

Important Points

In the process of use, the main assets of the enterprise invariably wear out and lose part of their value. In this case, wear and tear can be moral or physical.

Obsolescence of equipment due to the appearance of more advanced models leads to obsolescence. That is, existing objects fall in price, even while maintaining the ideal state.

Moreover, this can happen long before physical wear, which is caused by natural exploitation. Depreciation is always charged on long-term assets.

The only exception is land and intangible assets used by the enterprise. Depreciation amounts are included in operating costs.

Depreciation continues over the useful life of the depreciable asset. In all cases of accrual of depreciation amounts, depreciation rates are determined.

Those are regulated by the state, which exercises control over the rate of reproduction and growth rates in any particular economic sector.

For this purpose, ten main depreciation groups have been established. Each of them has its own depreciation rate. This average rate is used for tax purposes.

In accounting, the depreciation rate of an object is set based on the useful life period determined for this property.

At the same time, the period of useful use by the organization can be established both independently and by belonging to a certain depreciation group.

What it is

Depreciation is the gradual process of transferring the cost parameters of an object to production costs. The depreciation rate is the part of the value of an asset expressed as a percentage.

The indicator shows the ratio of the annual depreciation amount and the initial cost of the property. The depreciation rate is the reciprocal of the useful life of the object.

The depreciation rate predetermines what proportion of fixed assets should be written off during the year. The level of the depreciation rate is determined by the useful life of the object.

The depreciation rate depends on many factors - production capabilities, the ratio of resources and needs, the pace of technical progress, and so on.

For each individual object or group, its own depreciation rate is established. The calculation of the depreciation rate is carried out on the basis of the initial cost of objects, their standard service life and salvage value.

Various methods are used to calculate the annual depreciation rate. In particular:

• linear;
• reducing balance method;
• method of writing off the cost by the sum of the numbers of years of the useful life period;
• method of writing off the cost in proportion to the volume of production.

What is the purpose of the indicator?

The main objective of depreciation is the accumulation of capital necessary for the subsequent reimbursement of fixed assets or the cost of their repair.

In each case of the sale of manufactured products, part of the funds included in the amount of the transferred value is sent to the depreciation fund.

Here, funds are accumulated before the cost of the object is repaid. After that, the accumulated resources are directed to the acquisition of a new object. That is, the production is being updated (renovated).

The sinking fund is given a central role in resolving the assigned goals and fulfilling the depreciation rates in the future period.

The main functions of this fund should be considered:

The main task of introducing depreciation norms into the cost parameters of fixed assets is the economic compensation for physical and moral depreciation, which is inevitable in the management process.

Simply put, with the help of depreciation rates, the cost of objects is smoothly transferred to manufactured products. It is the depreciation rate that allows you to monitor the rate of depreciation of the object and the rate of its recovery.

Current regulations

Assets accepted for accounting are recognized as fixed assets if they comply with the requests established, adopted and ratified by the “Methodological Guidelines for OS Accounting”.

The object must be used for production purposes for a period of more than twelve months, it must be of economic benefit and not predetermined for subsequent resale.

The useful life refers to the period during which the object brings profit to the organization.

The term is set by the subject independently, based on operational characteristics and taking into account the "Classification of fixed assets".

According to this, the objects of depreciable property are divided into depreciation groups according to the periods of useful use.

Depreciation is charged in accordance with fixed assets, the list of which is given in clause 17 of PBU 6/01.

Depreciation rates are determined depending on belonging to depreciation groups or on the period of useful use.

How to determine the depreciation rate

The Tax Code of the Russian Federation provides for only two options for calculating depreciation - linear and non-linear. Depreciation on the object is accrued from the beginning of the month following the month of putting this property into operational use.

The calculation of depreciation amounts stops after the full cost of the object is repaid or when the property is deregistered for any reason.

To determine the depreciation amount, a special formula for calculating the depreciation rate is used, which depends on the chosen method for calculating depreciation amounts.

Formula applied

When using the linear method, the depreciation rate is set relative to any individual object.

The following formula is used for this:

Under the straight-line method, depreciation amounts are calculated evenly as an expense over the entire useful life.

If the organization uses a non-linear method, then the depreciation amounts are calculated not for separate objects, but for the entire depreciation group in the aggregate.

In this case, the depreciation amount is found by the formula:

When using the non-linear option, the procedure for establishing depreciation rates established by law, depending on the group of depreciable property, is used:

1	14,3
2	8,8 %
3	5,6 %
4	3,8 %
5	2,7 %
6	1,8 %
7	1,3 %
8	1,0 %
9	0,8 %
10	0,7 %

How to calculate as a percentage

You can determine the depreciation rate in percentage terms using the straight-line method formula or in accordance with the depreciation group number.

You can also use the following formula:

The period of useful use of an object in accounting can be set independently, but the guidance of the Classifier will help to avoid unnecessary confusion.

When an object can be included in several depreciation groups, the final choice should be based on the expected life of the property.

Calculation examples

As an example, consider a situation where an organization purchased equipment with an initial price of ninety million rubles. Modernization and replacement of worn-out equipment cost twenty thousand rubles.

The liquidation value of the worn-out equipment amounted to nine and a half thousand rubles. The useful life is set as five years.

Thus, it turns out:

To determine the annual depreciation rate, the following calculation is carried out:

Motor transport

Road transport is recognized as a fixed asset both in accounting and tax accounting, since the period of its useful use obviously exceeds twelve months.

It is desirable to determine the period of useful use of vehicles using the Classifier, which will help to bring tax and accounting records as close as possible.

Having established belonging to a certain depreciation group, it is allowed to establish a period of any duration within the period of the selected group.

In accounting, depreciation on vehicles can be charged in any of the possible ways. For the purposes of tax accounting, depreciation is calculated in the manner prescribed by -259 of the Tax Code of the Russian Federation.

As an example, consider the purchase of a vehicle by an LLC. The company has a straight-line depreciation method.

The useful life is defined as five years. So the depreciation rate is:

You can use a simpler way to determine the rate of depreciation.

If the depreciation rate for the entire useful life is taken as 100%, then the annual depreciation rate is calculated quite simply:

Buildings and structures

To determine the depreciation rate, the formula is used:

The calculated rate is applied relative to the residual value of the equipment. As soon as the residual value equals twenty percent of the original cost, the procedure for calculating depreciation amounts changes.

It is called a long-term operation of a phased transfer of the value of fixed assets to products manufactured by an enterprise, the purpose of which is to create a special depreciation fund. Subsequently, these funds are used for partial or complete renovation, that is, fixed assets.

The law fixes annual interest rates, with the help of which the amount of annual deductions for the redemption of the cost of fund objects is determined. This interest rate is called the depreciation rate.

General information

Funds accrued for depreciation are included in the cost of manufactured products. That is, after the sale of the goods, part of the proceeds is sent to the depreciation fund. They are calculated taking into account the period of their depreciation and use in the production process.

• is the property of the taxpayer;
• used by them for profit;
• offset by depreciation.

Not subject to depreciation:

• property, from third parties,
• housing facilities, unless they are used to generate income;
• fixed and irreplaceable types of fixed assets: land, forests.

The main functions of depreciation funds:

• restoration of completely worn out or unusable;
• gradual renewal of funds;
• acquisition of new equipment and facilities.

The calculation of the amount of depreciation begins from the date of posting, the last term for calculating depreciation will be the moment the means of production are excluded from the balance sheet. Accruals are not made during repair, reconstruction or conservation for a period of at least three years.

The concept of depreciation rate

The depreciation rate is calculated by dividing the total amount of depreciation for 1 year by the initial cost of production assets (in %). In other words, this value is inversely proportional to the useful life of the object.

Norms can be set according to the data of a special Directory, but enterprises have the right to independently establish or calculate the depreciation rate.

The depreciation rate is directly related to the useful life of various fixed assets. is determined taking into account the pace of development of science and technology, the technical capabilities for the production of new funds, the relationship between needs and opportunities in the sphere of production.

Methods for their calculation

To determine the norms, it is required to know the initial cost and duration of the useful life of fixed assets.

There are usually no problems with determining the initial cost, but sometimes it is rather difficult to establish the period of use of production objects. Some enterprises set these terms independently, in particular, when depreciating intangible assets.

Using a single classifier

But you can apply a single Classifier for, approved by Decree No. 1 of the Government of the Russian Federation of 01/01/2002. If the depreciable object belongs to several groups at the same time, the period can be set independently within the allowable groups. After that, you can calculate the monthly depreciation rate.

To calculate the amount for the year, we multiply the monthly rate by 12. If you need to calculate the depreciation rate for a period of more than a year or less, the monthly rate should be multiplied by the number of months that have passed since.

• The coefficient of physical depreciation is determined by the formula: KFI \u003d Depreciation: Initial cost of fixed assets.
• The shelf life coefficient is used to determine the state of the object on the date of calculation and is calculated by the formula: KG = Residual value: Initial cost of fixed assets.

Obsolescence is the depreciation of funds until they reach full physical deterioration. The degree of obsolescence is determined by the formula:

In fact, the degree of depreciation of funds does not always affect their normal functioning. In modern conditions, enterprises tend to introduce new technologies, use more modern means of production. For this, it is used

Depreciation is provided to pay off the cost of fixed assets. The concept of depreciation can be considered in a narrow and broad sense. In a narrow sense, depreciation is a percentage of depreciation of fixed assets. In a broad sense, depreciation is a process of gradual transfer of the value of fixed assets to manufactured goods (works, services). In accordance with Accounting Regulation No. 6/01 “Accounting for fixed assets”, the useful life of fixed assets is the period during which the use of an item of fixed assets will bring economic benefits. The depreciation rate depends on the useful life and the initial cost of the item of fixed assets.

Initial cost

The initial cost is the actual cost of the enterprise for the acquisition, construction and manufacture of the facility minus value added tax. For example, the actual cost of acquiring an item of fixed assets amounted to 10,000 rubles (including VAT of 1,525.42 rubles). In this case, the initial cost will be equal to 8474.58 rubles.
Also, the actual costs of acquiring, constructing and manufacturing an item of fixed assets can include:

1. Shipping costs for the item.
2. The cost of construction work.
3. Information and consulting services related to the acquisition of a fixed asset.
4. Customs duties and fees.
5. The cost of intermediary services.
6. Other costs for the acquisition, construction and manufacture of fixed assets.

Depreciation methods

PBU 6/01 provides for the following depreciation methods:

1. Linear way.
2. Decreasing balance method.
3. The method of writing off the cost by the sum of the numbers of years of the useful life.
4. The method of writing off the cost in proportion to the volume of products (works).

Linear way

When using the straight-line method, depreciation is calculated based on the initial cost of the fixed asset at the beginning of the reporting period and the depreciation rate. The depreciation rate depends on the useful life. The useful life is determined by the accountant independently when accepting the fixed asset for accounting.
The depreciation rate is calculated using the formula: 100% / useful life.
The annual amount of depreciation deductions is determined by the formula:
(original cost * depreciation rate) / 100%
Accordingly, to obtain the monthly depreciation amount, the received annual depreciation amount should be divided by 12 months.

In accordance with the given data, we calculate the monthly amount of depreciation.
1. Determination of the depreciation rate: 100% / 4 = 25%
2. Determination of the annual depreciation amount: (15000 * 25%) / 100% = 3750
3. Determination of the monthly depreciation amount: 3750 / 12 = 312.50.

Decreasing balance method

When using the reducing balance method, depreciation is calculated based on the residual value of the fixed asset at the beginning of the reporting period and the depreciation rate. The depreciation rate depends on the useful life and the coefficient, which cannot exceed 3.
For example, the actual cost of acquiring a fixed asset minus VAT amounted to 15,000 rubles. The accountant determined the useful life of 4 years. The coefficient is 2.
The depreciation rate is 25% (100 / 4). Taking into account the coefficient, the annual depreciation rate will be 50% (25% * 2).
To calculate depreciation, we will compile a calculation table.

OS Year
First	15000	7500	7500
Second	7500	3750	11250
The third	3750	1875	13125
Fourth	1875	1875	15000

From the presented calculations it can be seen that the residual value of the fixed asset will decrease every year by the amount of accumulated depreciation. But in the last year of operation of the fixed asset, the entire residual value is written off.

Write-off method based on the sum of numbers of years of useful life

With the method of writing off the cost by the sum of numbers of years of the useful life, depreciation is calculated based on the initial cost of the fixed asset and the ratio of the number of years remaining until the end of the useful life of the object to the sum of the numbers of years of the useful life of the object.
For example, the actual cost of acquiring a fixed asset minus VAT amounted to 15,000 rubles. The accountant determined the useful life of 4 years.
The sum of the numbers of years of useful life is determined as follows:
1 + 2 + 3 + 4 = 10.
Let's create a spreadsheet to calculate depreciation.

OS Year	The cost of fixed assets at the beginning of the billing period (rubles)	Annual depreciation amount (RUB)	Accumulated depreciation (RUB)
First	15000	15000 * 4 / 10 = 6000	6000
Second	9000	15000*3/10 = 4500	10500
The third	4500	15000*2/10 = 3000	13500
Fourth	1500	15000*1/10 = 1500	15000

From the above calculations, it can be seen that the amount of depreciation deductions decreases every year, and in the last year of use of the fixed asset, the costs of its acquisition are written off in full.

The method of writing off the cost in proportion to the volume of products (works)

With the method of writing off the cost in proportion to the volume of products (works), depreciation is charged based on the natural indicator of the volume of products (works) in the reporting period and the estimated volume of products (works) for the entire period of use of the fixed asset.
With this method, depreciation per unit of production is calculated by dividing the initial cost of an item of fixed assets by the estimated volume of products (works).
For example, the actual cost of acquiring a fixed asset minus VAT amounted to 15,000 rubles. The accountant determined the useful life of 4 years. The annual volume of manufactured products amounted to 1000 tons.
If we assume that 1000 tons of products will be produced annually, depreciation per unit of production will be equal to 15 rubles / ton (15000/1000).
The use of this method is advisable in enterprises where the volume of manufactured products directly depends on the frequency of use of the fixed asset.