Every legal or physical person in the process of activity meets with such a notion as depreciation (partial transfer of the value of fixed assets to manufactured goods).
Calculation of depreciation can be carried outseveral methods. At the same time, the sizes of depreciation charges are of great importance: on the one hand, they are included in the costs of the enterprise as an element of costs, which in turn affects the financial result; on the other hand, they are considered to be one of the main sources of financial resources for the reproduction of fixed assets. As a consequence, the chosen system of depreciation charges affects the amount of taxes and the formation of its own financial resources in the enterprise.
Methods for calculating depreciation are regulated by the PBU. According to this provision, amortization in accounting can be carried out by one method most advantageous for the enterprise from the four proposed in the provision.
Linear method
The essence of the method is to determinefor each asset of the main fund, the useful life of the asset, and the partial transfer of its depreciation value for that period. That is, to obtain an annual depreciation amount, the value of the fixed asset is divided by the period of its use. Making the calculation of depreciation by this method, the period of use of the object is determined by the enterprise independently, except in cases where this period is specified in the technical documentation.
Method of reduction of value
The depreciation is calculated on the basis of thatof the value of the object that remained at the beginning of the year, and calculated in advance from the period of use of a particular object of the depreciation rate, as well as the coefficient established at the enterprise, which should not be more than 3. Therefore, the largest amounts will be calculated at the beginning of the depreciation of the fixed asset. This is relevant for rapidly aging funds.
The method of writing off the value of an object of the main fund by the number of years of its useful life
When calculating depreciation using this method, the annualthe amount is calculated from the book value of the underlying asset to be amortized and the ratio of years that remain until the end of the useful operation of the object to the total number of years of use of the depreciated object.
Production method
This method is directly related tovolume of products produced by the main product. So, the annual amount of depreciation can be calculated by the product of the actual volume of production for the year and the production rate of depreciation. The working rate of depreciation can be calculated by dividing the book value of the underlying asset to be depreciated by the total expected volume of output produced by this facility. A production method is applied to the group of assets in which the periodicity of their use can be called the determining factor of wear.
Regardless of the method selected, calculationdepreciation of fixed assets should be made from the first day of the month after the month of commissioning the facility. After the object is dropped from the list of depreciable or complete write-off of the book value of the object, the calculation starting from the first day of the month, which follows the month of fulfillment of one of the two conditions, is terminated.
Depreciation deductions forthe reporting year should be charged monthly in the amount that will be equal to 1/12 of the total accrued for the whole year. To show the accrued sums in accounting follows in the period to which they are referred, according to the debit of the accounts responsible for recording production costs (20, 23, 25-26, 29, 44, 91, 97) under the credit of the accounts responsible for recording depreciation (02 ).
