Понятие амортизации сегодня используется в different spheres of human activity. Thus, in the technical sense, the term is equivalent to the process of mitigation, in insurance - to the deterioration of the object. This article discusses depreciation in the economy and how it is accrued.
Under depreciation in the economic sense, it is acceptedunderstand the process that reflects the gradual transfer of the value of fixed assets to the value of the product that was produced and sold as they wear out (in this case, both material and moral weariness are important).
Thus, in the process of aging buildings andvarious facilities, cars and production equipment, as well as other operating systems, cash payments are activated from the value of the final product, the main purpose of which is further updating. Such cash flows are referred to as depreciation charges. For this purpose, depreciation funds are formed, where absolutely all of the funds are accumulated after the sale of the finished product.
The percentage that is needed to recover the costthe share of the capital good that has been depreciated during the year is calculated as the ratio of the amount of depreciation deductions made annually to the value of fixed assets. It is called the depreciation rate.
As it turned out, depreciation in the economy servesto transfer the cost of the OS to the cost of the finished product. What is the depreciation rate acceptable in a particular case? For example, at a production plant engaged in metalworking, a lathe machine is involved. Its cost is 300,000 rubles, the period of service is 30 years. Thus, calculation is possible, which will show that the amount of deductions is equal to 10 thousand rubles per year (300,000 / 30 = 10,000).
For this example, you can calculate the depreciation rate of this machine:
10,000 / 300,000 = 3.3%.
Depreciation, whose formula is extremely simple,usually formed by state bodies in law. This allows you to indirectly control the process of updating the fixed assets of economic structures. Often, this alignment helps to form depreciation funds as soon as possible by establishing a method of accelerated depreciation (for example, the depreciation rate is not 5, but 25 percent). That is how the state gets the opportunity to exempt depreciation from taxes.
Today, there are five methods of accrual.depreciation. It is important to note that the use of each of them in grouping similar objects of fixed assets is appropriate during the whole useful life. The latter is the period when the application of the object allows you to earn income or serves to fulfill the goals of the economic structure itself. As it turned out, depreciation in the economy is an indicator that can be calculated in one of five ways.
The most common one islinear method (applies 70% of enterprises). It is considered the most simple. The bottom line is that each year an equal share of the cost of this type of asset is depreciated:
A = (C (first) * H (a)) / 100, where
A - the amount of deductions annually, C (first) - the initial cost, H (a) - the rate of deductions.
The above is fully considered what isdepreciation in the economy and why it exists. In addition to the presented method of its calculation, there are other methods. Thus, the declining balance mechanism provides for the identification of the amount of deductions for the year at the residual value of the object at the starting point of the reporting period and the depreciation rate calculated by means of the IPN:
A = C (OST) * (k * H (a) / 100),
where k is the acceleration factor.
Методика списания стоимости по суммарному числу years SPI implies the calculation of the annual depreciation amount based on the initial value of the asset object, as well as the annual ratio (in the numerator - the number of years to the end of the object's service period, and in the denominator - the total number of years of its service):
A = C (first) * (T (ost) / (T (T + 1) / 2)).
Depreciation, the formula of which is presented above,there may be other ways. The method of writing off the cost in proportion to the volume of the product implies the product of depreciation based on the natural value of the volume of the product in the reporting period and the ratio of the initial value of the object and the expected volume of the product or work over the entire useful life:
A = C / B.
As it turned out, depreciation in the economy cancalculated by applying various methods. The final element of this list is the calculation method in proportion to the volume of work performed. It is appropriate, as a rule, for motor transport. In this case, the depreciation rates are set as a percentage of the initial value of the object for every 1000 kilometers.
