You will need

- - paper and pen;
- computer;
- - table of classification of fixed assets;
- calculator.

Instruction

1

Calculate

**depreciation**using the straight line method. First calculate the depreciation rate by dividing the total cost of object of the basic**means**(at the time of purchase) for a useful life. For example, he bought a car, and its useful life is 5 years (it belongs to the 3rd group according to classification), therefore, the depreciation rate will be equal to 20%. To calculate the annual depreciation amount, multiply the total cost of car to the norm. If in the example the initial value was 200 000, the annual rate will be 200 000х20%=40 000.2

Try to calculate

**depreciation**of the main**funds**declining balance method. In this case, start with the calculation of the depreciation rate with the acceleration rate (it is set by law for each kind of property). For example, if the useful life of 5 years, and the acceleration factor is 2, then the norm will be equal to 40% (an estimated 20% increase by 2). Next calculate the amount of depreciation for the first year: 200 000х40%=80 000 RUB Please note that for the second year the amount is already of balance: 120 000х40%=48 000.3

If in your essay you plan to calculate

**depreciation**according to the sum of the number of years of useful life, as follows. First, determine the sum of the number of years if beneficial use classification corresponds to 5 years, it will be equal 5+4+3+2+1=15. To calculate**depreciation**for the first year, multiply the original cost of property, plant and**funds**for a number of years, which remains till the end of the operation, and divide by 15. For example, if the object was worth at the time of purchase 200 000 RUB, the first year depreciation will be 200 000х5/15=66 666,66 rubles, in the second year, 200 000х4/15=53 333,34 RUB, etc.4

Finished the practical part of the essay, making the depreciation calculation for the volume of output. To do this, find out or calculate the estimated volume of production for the entire period of use. For example, a new car worth 200,000 rubles have to drive for 5 years, 500 thousand km, and for the first year he drove 20 thousand km In this case, annual

**depreciation**calculate how 000х20 200/500=8 000.