It is necessary to dilute the concept of depreciation for tax purposes and for accounting purposes. If OSN amortization amounts take into account the requirements for professional certification deductions, when the USN, regardless of what is selected as the object of taxation, depreciation charged solely for accounting of the fixed asset object or an intangible asset. These provisions are enshrined in articles 221, 346.16 and Chapter 26.2 of the tax code.
Regulations provide for different options of intangible asset accounting and fixed assets at STS. The taxpayer, switched to the "simplified tax system" should issue the order on the new policy, which will reflect all the applied methods of depreciation. Lean at the same time on PBU PBU 6/01 and 14/2000.
According to PBU 6/01 you can choose between the following options write-off of fixed assets cost of 10,000 rubles:- umershemu balance;- linear;- in proportion to the amount of work performed or manufactured products;- the sum of numbers of years of beneficial use.If an object OS is less than 10 000 rubles, you can write off only the cost of production. Do this immediately upon commissioning of the facility.
If the transition to the USN as the object of taxation you have chosen income minuend on the size of expenditures in the accounting policy will reflect which methods you will use to write off items purchased for resale. This is enshrined in articles 254, 268 of the tax code. You can choose one of the following methods of cancellation:- FIFO;- LIFO - the cost of the item;- at average cost.
In accordance with Chapter 26.2 of the tax code, the policy did not apply to documents that are provided to the tax office mandatory, if the taxpayer has moved to a simplified system. But in the event it was possible to prove the validity of registration of object of the fixed or intangible assets, draw up and approve it at least in a simplified form.