Fixed assets are assets of an enterprise that are used for a long period to provide services, perform works, produce products or for management purposes.
As the main organization accepts to accounting assets subject to the following conditions at the same time.
The object is used directly to renderservices, performance of works, production, for use in management, leasing. Term use of the object must be more than one year. Subsequent resale of the asset is not allowed. The object in the future is able to give economic benefits to the enterprise.
Fixed assets include facilities, variousbuildings, power and working units, equipment and machinery, transport, computer equipment, inventory (household and industrial), perennial plantings, etc.
Accounting and depreciation of fixed assets
During production or exposurethe external environment is a gradual depreciation of fixed assets, they transfer their initial value during the standard period of use at the cost of production. In accounting, this is displayed by accrual according to established norms of wear. In this case, talking about depreciation, which is the monetary expression of a decrease in the use by fixed assets of the initial value of their technical, physical and economic qualities. In a different way, depreciation expresses the process of accumulating money, which will be used to renew obsolete objects. This is done through the inclusion of depreciation in the costs.
In the guidelines for the maintenance of accountingfixed assets are considered such methods of depreciation, as a method of diminishing balance, the linear method, the write-off of value using the sums of the numbers of years of useful time and the write-off of value in proportion to the amount of work (produced).
Linear depreciation methods
Данный способ позволяет рассчитать норму depreciation for the year in the usual manner. The initial data for the calculation is the useful life (use) of the object. Formula: 1 / number of years * 100%. The amount of depreciation for the year is calculated by multiplying the replacement initial value by the calculated annual rate above.
Non-linear method of depreciation
Using the declining balance, depreciation for the year is calculated by multiplying the depreciation rate by the value (residual) of the fixed asset that was formed at the beginning of the reporting year.
When writing off the cost of the sum of yearseffective life annual depreciation is determined by the product of the initial value of the funds by the annual ratio, which is calculated by dividing the funds remaining until the end of the service life by the sum of the numbers of years of the useful life of the object.
The method of proportional depreciationproduces depreciation by multiplying the indicator of the volume of work performed (output) in physical terms for the reporting period and depreciation rates. The last multiplier is calculated by the ratio of the initial cost of funds and the projected release of goods (works) for the entire useful life of the asset. In this case, the calculation of the amount of depreciation produced every month.
For taxation is allowed to usedifferent methods of depreciation. However, for a particular asset, you need to choose one method that will be constantly used in the calculation.
Generally, in tax and accountingIt is recommended that depreciation be accrued using the linear method. In this case, the data of both counts will coincide, especially since linear methods of depreciation are the simplest.
