Tip 1: How to calculate depreciation on a building
Tip 1: How to calculate depreciation on a building
On the balance sheet of many enterprises there are buildings and structures for which depreciation charges are calculated. Accrue amortization on building, which is listed in the accounting recordsenterprises as the main means, should be in accordance with the "Regulation on the accounting of fixed assets approved by the Order of the Ministry of Finance of the Russian Federation No. 186n of December 24, 2010.
Instructions
1
The useful life of fixed assets,necessary in the calculation of depreciation charges, set in accordance with the "Classification of fixed assets included in depreciation groups approved by the RF Government Decree No. 1 of 01.01.2002. According to it, buildings and structures belong to 8-10 groups for which the maximum useful life use is set at 20-25, 25-30 and over 30 years, respectively.
2
Regardless of the commissioning period, forCalculation of depreciation for buildings and structures use the linear accrual method, in which the value of the fixed asset is reduced evenly over the entire period of use. Calculate depreciation on the building in accordance with the depreciation rate, which is determined for the given object, taking into account its useful life.
3
When applying the linear method, the sumdepreciation charges for one month is calculated as the product of its initial cost and depreciation rate of the given object (HA): NA = (1 / SPI) * 100%, where SPI - useful life.
4
So, if on the account of your enterprise is registeredthe building belonging to the 8th group by Classification, the initial cost of which is 15 million rubles, its useful life will be 25 years or 300 months. The monthly depreciation rate calculated by the formula will be: NA = (1/300) * 100% = 0.33%. In this case, the monthly amount of depreciation is: 15 million rubles. * 0,33% = 49500 rubles.
5
In the event that the building was exposedreconstruction and modernization, the enterprise has the right to increase the period of its useful use, leaving it at the same time in the previous amortization group (paragraph 1 of Article 258 of the Tax Code of the Russian Federation). At the same time, it does not matter that at the time of the reconstruction the service life of this facility has ended (Letter No. 03-03-06 / 2/167 of the Ministry of Finance of the Russian Federation of September 10, 2009).
Tip 2: How to calculate depreciation in the budget
All budgetary institutions must possessthe main means for carrying out statutory functions. In this regard, the budgetary accounting of these facilities is not only to control the reception and disposal, but also to accrual depreciation. Depreciation deductions are reflected in the second-kind account 104 00 000 "Amortization".
Instructions
1
Read the instruction No.148N, whichapproved by the order of the Ministry of Finance of the Russian Federation No. 148n as of 30.12.2008. It notes the procedure for calculating and recording depreciation charges on fixed assets in the budgetary accounting. Also, a write-off limit is established, according to which the items of fixed assets are divided into three categories by the depreciation method.
2
Do not charge amortization for fixed assets that are included in the firstcategory. These include objects that cost up to 3,000 rubles, as well as jewelry and precious products. Write-off of their value occurs after the transfer of the fixed asset in operation, according to paragraph 43 of Instruction No. 148n.
3
Calculate amortization in the amount of 100% of the book value of the objectfixed assets and intangible assets, whose value is from 3000 to 20,000 rubles. Herewith, her definition occurs when the object is put into operation. The order of reflection in the budgetary accounting is specified in paragraph 43 and paragraph 49 of Instruction No. 148n. At the same time, for fixed assets, a loan is opened on account 1 104 00 410 "Decrease in cost of fixed assets due to depreciation" and debit on account 1 401 01 271 "Expenses for amortization".
4
Use the linear accrual methodDepreciation for fixed assets of the third category, whose value is more than 20,000 rubles. At the same time, correspondence of accounts is used similar to the second category, but the amount of monthly deductions will be equal to half the annual rate. The accrual of depreciation in this case occurs from the first day of the following month after the month in which the object was registered, i.e. is reflected in the analytical account 101 00 000 "Fixed assets" or 102 00 00 "Intangible assets". This rule comes out of the provision of paragraph 40 of Instruction No. 148n.
Tip 3: How to calculate depreciation on an intangible asset
Amortization is a process in whicheconomy of the enterprise, during which there is a gradual transfer of the value of intangible assets to the cost of works, products or services. Accrual of depreciation is made on the basis of the accounting policy of the enterprise and the chosen method of calculation.
Instructions
1
Determine the useful lifeintangible asset. Analyze the time during which the use of the object will generate revenue. Calculate the validity period of the certificate, patent or other document that confirms, in accordance with the legislation of the Russian Federation, the right to use intellectual property. Calculate the number of products or other natural indicator of the amount of work that is expected to be obtained from the use of the intangible asset.
2
Calculate the monthly depreciation rateIntangible asset according to the accounting policy of the enterprise. If a linear method of accrual is chosen, then this value is determined inversely proportional to the useful life. The method of reducing the balance calculates depreciation on the basis of the residual value of the object at the beginning of the year and the depreciation rate determined by the linear method. Wear by way of write-off is determined by the natural indicator of the volume of production and the ratio of the initial value of the NMA and the planned volume of production for the entire period of use of the facility.
3
Calculate depreciation for intangible objectsassets from the 1st day of the next month after the adoption of the NMA in accounting. In this case, the method of saving or reducing the initial cost can be used.
4
Reflect the accrued amortization of the intangibleAsset using the method of accumulation in accounting on the credit account 05 "Amortization of intangible assets" and debit account 20 "Major production" or account 26 "General business expenses." If the depreciation method is used to calculate depreciation, the depreciation amount is reflected on the credit of account 04 Intangible Assets in correspondence with a score of 20 or 26.
Tip 4: How to Accrue Depreciation for a USN
Depreciation on fixed assets should be accrued according to the rules established in PBU 6/01, and for intangible assets according to PBU 14/2000. Despite the fact that the individual beforethe host when switching to a simplified taxation system, a write-off of value is not imputed to a duty; in their accounting policies, they should reflect its methods for the purpose of recording assets.
Instructions
1
It is worthwhile to dilute the concepts of depreciation for tax purposes and for accounting purposes. If, for OCH, the depreciation amount is taken into account to obtain professional deductions, USN, regardless of what is chosen as an object of taxation, amortization charge only for the accounting of the object of the OS or an intangible asset. These provisions are fixed in Articles 221, 346.16 and Chapter 26.2 of the Tax Code.
2
Normative acts provide for various options for accounting for MRA and OS under USN. A taxpayer who switched to "simplified"must issue an order for a new accounting policy, which will reflect all the methods used to calculate depreciation. Lean against it at PBU 6/01 and PBU 14/2000.
3
According to PBU 6/01 you can choose one of the following:of the following options for writing off an item of fixed assets worth more than 10,000 rubles: - on a declining balance - linear - in proportion to the volume of work performed or products manufactured - on the sum of useful life years. If the OS object costs less than 10,000 rubles, then it can be written off only on production costs. Do this immediately when putting the object into operation.
4
If you switch to USN as the object of taxation you have chosenincomes reduced by the amount of expenses, then in the accounting policy, necessarily reflect what methods you apply for writing off the goods purchased for subsequent resale. This is enshrined in articles 254, 268 of the Tax Code. You can choose one of the following methods of cancellation: - FIFO; - LIFO; - at the unit cost; - at the average cost.
5
According to chapter 26.2 of the Tax Code, the accounting policy does not apply to documents that are submitted to the tax inspectorate without fail, if the taxpayer has switched to a simplified system. But in order to prove the legitimacy of registering an object of the OS or NMA, make and approve it at least in a simplified form.
Tip 5: The subject of accounting, its objects and their classification
The subject of accounting is an ordered systemgeneralization, collection, as well as registration of information on own capital and liabilities of the enterprise in monetary terms during the conduct of business activities.