How to calculate depreciation

Under the influence of time, the influence of natural conditions and in the process of operation, fixed assets tend to wear out gradually. There is a change in their appearance, a decrease in technical and operational capabilities, physical qualities. As a result, the initial cost of fixed assets is reduced by writing off depreciation.

Instruction manual

1

Depreciation deductions are usually calculated if the book value of the object exceeds 10, 000 rubles. Carrying value is the cost of acquiring an object and the costs of bringing it to working condition minus return taxes, such as VAT. The calculation of depreciation of fixed assets begins from the first month following the month of their acquisition.

2

The amount of depreciation depends on the initial cost of fixed assets, the estimated life of the equipment and depreciation rates.

3

Depending on the expected service life (from 1 year and over 30 years), fixed assets are classified into 10 main groups. The specific service life of certain equipment, based on the classification data, the company determines independently.

4

Distinguish accrual of wear by a linear and non-linear method. In accounting, the second method is not used due to the greater complexity, therefore, for accounting purposes, only the linear method is used. The non-linear method can only be used in tax accounting.

5

Depreciation is calculated using the linear method according to the formula: K = (1 / n) * 100, where K is the monthly depreciation rate in percent, n is the useful life of fixed assets in months.

6

Example: you need to calculate depreciation on a metal-cutting machine worth 140 thousand rubles, acquired in July. According to the classification of fixed assets, a metal cutting machine belongs to group 5 with a service life of 7 years 1 month to 10 years inclusive. The company has set a useful life of 9 years (9 * 12 = 108 months).

7

Determine the monthly depreciation rate. It is equal to 0.93% (1/108 * 100).

Thus, the monthly depreciation deductions for the cutting machine, starting in August, will amount to 1302 rubles (140, 000 * 0.93%).

8

In the nonlinear calculation of depreciation, the formula K = (2 / n) * 100 is used.

Moreover, in the first month of operation, depreciation is calculated from the book value of the equipment, and in all subsequent months, from the residual value of the equipment, i.e. minus estimated depreciation.

9

Example: calculating the depreciation of a laptop worth 36, 000 rubles, purchased in January, by a non-linear method. It belongs to group 3 according to the classification of fixed assets. The service life is from 3 years 1 month to 5 years inclusive. The organization has set a useful life of 5 years (60 months).

10

The depreciation rate will be 3.33% (2/60 * 100). In February, depreciation will amount to 1, 200 rubles (36, 000 * 3.33%). In March, depreciation will amount to 1, 158 rubles. 84 cop. (36000-1200) * 3.33%. In April - 1120 rubles. 25 kopecks (34800-1158.84) * 3.33%.

eleven

Depreciation in this way is calculated until the residual value of the laptop drops to 8, 000 rubles. Then it is written off in equal shares, starting from the month following the month in which the residual value has become no more than 8, 000 rubles.

12

Suppose in October the residual value became 7890 rubles, and 6 months remained before the end of the useful life. In this case, the monthly depreciation deductions, starting from November and until the time the fixed assets are written off, amount to 1, 315 rubles (7890/6).

• Calculation of depreciation in small businesses (methods)
• how to calculate depreciation of equipment