Advice 1: How to calculate the average annual value of assets

The assets of the company is its resources, expressed in monetary terms and used in the normal course of business. The cost of fixed and current assets reflected in the balance sheet prepared at the end of the reporting period. Changes in their condition can be analyzed by calculating other indicators average annual value of assets.
How to calculate the average annual value of assets
You will need
  • The balance sheet of the company.
Instruction
1
Determine the value of the assets of the company at the beginning and at the end of the year according to the balance sheet. Its value is recorded at line 300 of "balance sheet Total".
2
Calculate the average annual value of assets according to the formula: ASR= (A1+A2)/2 where:
- A1 - the value of enterprise assets at beginning of year
- A2 - the value of the assets at the end of the year.
To do this, fold data for the period 300 "Total balance" at the beginning and at the end of the year. Dividing the resulting sum by two, you'll find the average annual value of assets of the company for the analyzed period.
3
Calculate if needed on the same formula the average annual value of fixed and current assets, using the results of the balance sheet in section I "non-Current assets" or under section II "current assets". Making similar calculations according to the financial statements for the previous periods analyse the changes in the composition of the assets of the organization, identify the causes that affect these changes, take the necessary decisions for the effective management of the resources of the firm.
Note
Estimates the average value of assets are also used in the calculations of profitability ratios of assets, ratios of asset turnover and other indicators characterizing the financial condition of the company. Analysis and identification of factors influencing changes in them, allows us to manage the assets of the company in the ordinary course of its business.

Advice 2 : How to calculate the average value of the property

The average annual value of the property is the tax base for tax on assets owned by the company. The calculation of the average annual value of the property is conducted in accordance with clause 4 of article 376 of the Tax code of the Russian Federation.
How to calculate the average value of the property
You will need
  • Calculator;
  • computer.
Instruction
1
Make a list of the assets listed on the balance sheet. Tax is charged on intangible assets, fixed assets, capital expenditures and reserves of the company. Specify the value of each property. Separately calculate the cost of the depreciable facilities.
2
In the calculation include the residual value of the property which is calculated by subtracting from the initial value amount of depreciation accrued in the accounting. The value of such property as houses, outdoor improvements, dormitories, indicate how the amount of wear. Depreciation is calculated on the basis of Unified norms of depreciation of objects. For capital investments of enterprises come from the balances presented in the sub-accounts of account 08 "Investments in non-current assets: "intangible assets" and "Acquisition of property, plant and equipment". Taxation is not taken into account the value of the property that is subject to a privilege tax.
3
Sum up all value of the property on 1 January of the reporting year and on the first day of the month that follows the reporting period. If the plant is open early in the quarter, summarize the value of the property on the first day of the quarter creating on the first day of the month that follows the reporting period. Divide the sum by 2.
4
Add to the obtained value the value of the property calculated on the first day of each subsequent quarter reporting period.
5
Divide the resulting value by 4 is the number corresponding to the number of quarters in a year. If the enterprise is open to the first catch block, so when calculating the average value of the property for the full quarter reference period of creation. If the company discovered in the second half of the quarter, the calculation of the average annual value of the property is conducted on the first day of the quarter that follows the quarter of creation.

Advice 3 : How to calculate the average annual value of fixed assets

The major funds are the property of the company that is involved in the production process many times, while retaining its natural shape and shifting the cost for the products in parts.
How to calculate the average annual value of fixed assets
Instruction
1
Fixed assets are recorded in physical form. It is necessary to calculate the production capacity, planning of the production program. Core funds also have a valuation, which is necessary to determine their structure and dynamics, magnitude, attenuation, and efficiency.
2
All fixed assets taken on the balance sheet at cost. It includes the cost of purchase, transportation and installation of production assets. In the process of using fixed assets are revalued. Its meaning is to in the market to determine the value of the property at the moment. The difference between the initial or replacement cost and accrued depreciation – residual value of fixed assets.
3
In the process of activity of the enterprise is a continuous process of reproduction of fixed assets. Some of them newly commissioned, others are eliminated. Thus the receipt of fixed assets can be carried out by purchasing for a fee, new construction, lease agreement, gratuitous receipt, etc. are Liquidated fixed assets due to physical or mental deterioration.
4
In the evaluation of fixed assets is determined as their average annual value, which is calculated as follows:

OF CP = OF ng + OF type*n1/12 OF assh*n2/12, where

OF ng - the value of fixed assets at beginning of year

Type of OF cost of fixed assets introduced during the year,

OF SEL - value of the retired during the year fixed assets

n1 - the number of months of use imposed fixed assets,

n2 - the number of months during which the retired fixed assets was not functioning.
5
There is another method of calculating the average value of fixed assets.
OF SR = ((GF ng + OF kg)/2 + OF months)/12, where

OF ng - the value of fixed assets at beginning of year

OF kg to the cost of fixed assets at the end of the year

OF the Messiah – the value of fixed assets at the beginning of each month.

Advice 4 : How to determine the average value of the property

The basis of the average cost required to determine the property tax. Organizations and private entrepreneurs at the end of the calendar year must submit to the regulatory authority tax returns. According to article 375 of the Tax code of the Russian Federation (TC RF), the average or middle value of immovable property calculated as determined by its tax base. In turn, the calculation of the tax base explained in article 376 of the tax code.
How to determine the average value of the property
You will need
  • - the tax code of the Russian Federation;
  • - financial statements for the year
Instruction
1
To determine the average value of the real property list all real estate owned on the balance sheet of the organization as assets. The average annual value of immovable property calculated for each object. If the organization has separate divisions, the average annual value of immovable property is determined separately for them.
2
In the calculation define the value of the property for the tax period. Those who first taken for the calculation of the average annual value of the property, often confuse the tax period of reporting, which leads to errors. St. 379 NC indicates that the fiscal period is the calendar year (12 months) and the reporting periods are first quarter, first half and nine months of the calendar year.
3
To determine the average value of real property take the residual value of each object contained in the accounting data of the organization. According to Chapter 30 NK the Russian Federation, to determine the average annual value of the property for the tax period must be added the residual value (OS) of each object of immovable property on the first day of each month of the tax period and on the last day of the tax period. Example: average value of property in 2011 will be the value of the property on 1 January, 1 February, 1 March, 1 April, 1 may, 1 Jun, 1 Jul, 1 Aug, 1 Sep, 1 Oct, 1 Nov, 1 Dec and 31 Dec.
4
As a General rule of tax accounting, the number you divide by the number of months in the tax period (because the tax period is a year, then their number is equal to 12) is increased by one. The General formula for calculating the average value of the property as follows:(OS 1 Jan+OC1 Feb+ Mar OC1 + OC1-April, may, OC1, OC1 June, July, OC1, OC1 August September OC1, OC1 Oct, Nov OC1, OC1 Dec and ОС31 Dec) : (12+1)
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