Advice 1: How to write off calculator

Calculators purchased and used in the work of almost all organizations and individual entrepreneurs. Purchased counting machine account in the composition of the inventory of the company. Apply for admission to the organization and the expensing of the cost calculator the following.
How to write off calculator
You will need
  • Documents confirming the receipt of the calculator (invoice, waybill, receipt).
Surrendered calculator after its acquisition on the basis of primary documents. In accounting, make the following Postings: the Debit account 10 "Materials" the subaccount 9 "Inventory and household supplies", Credit of account 60 sub-account 1 "Calculations with suppliers" - account of the receipt of the calculator at actual cost; the Debit 19 "VAT" the Credit of account 60 subaccount 1 "accounts payable" - accounted for VAT on the acquired material.
Make a receipt in form M-4, by setting the adding machine item number. Sign the document materially responsible employees.
Complete your transfer calculator in operation, amounting to a requirement-waybill in form M-11. In accounting, make the following posting: the Debit of account 26 "General expenses"(debit account 20 "Primary production", 25 "General production costs", 44 "Expenses on sale"), the Credit of account 10 "Materials" the subaccount 9 "Inventory and household supplies".
In tax accounting in the calculation of the taxable base for the profit tax, the cost calculator can be found in the composition of other outlays connected with production and sales (in accordance with subparagraph 24 of paragraph 1 of article 264 of the Tax code of the Russian Federation).
Download all calculator, obsolete, or unserviceable, making the act of write-off of inventories. A document prepared for that site organization, where he was commissioned. Typically, the write-off of inventories is carried out by a special Commission created by the order Manager.
Perform this procedure after the inventory, when they identified other defective material assets so as to write them in a single act issued under the unit or financially responsible person.
Firms operating in USN, can be attributed calculators and other stationery as expenses on a payment date regardless of whether they transferred into operation or not. (Letter of the RF Ministry of Finance dated October 27, 2010 no 03-11-11/284 "On the procedure of write-off of raw materials in production".

Advice 2 : How to calculate depreciation

Under the influence of time, the influence of natural conditions and actually in the process of operation the basic tools tend to fray. There is a change in their appearance, reduced technical and operational capabilities, physical qualities. As a result, reduced the initial cost of fixed assets by debiting depreciation.
How to calculate depreciation
Depreciation is taken in count if the carrying value of property exceeds 10,000 rubles. Carrying amount – the cost of acquisition and cost of bringing it to working condition net recurrent taxes such as VAT. Calculation of depreciation of fixed assets begins with the first month following the month of purchase.
The amount of depreciation depends on the initial value of fixed assets, the expected life of the equipment and the depreciation rate.
Depending on the intended service life (from 1 year and more than 30 years) fixed assets classified according to 10 major groups. The specific life of a particular equipment, based on classification data, the enterprise sets on their own.
Distinguish between depreciation linear and nonlinear method. In accounting, the second method does not apply because of the greater complexity, therefore, the purpose of accounting is used, only the linear method. Nonlinear method can only be applied in tax accounting.
Depreciation the straight-line method under the formula: K = (1/n)*100 where To is the monthly depreciation percentage, n is the useful life of fixed assets.
Example: you calculate depreciation on cutting machine cost 140 thousand rubles, purchased in July. According to the classification of fixed assets, metal cutting machine 5 refers to the group with a life span of 7 years 1 month to 10 years. The company has established a useful life of 9 years (9 * 12 = 108 months).
Determined monthly depreciation rate. It is equal to 0,93% (1 / 108 * 100).

Thus, the monthly depreciation on cutting machine since August, will be 1302 rubles (140000*0,93%).
In the nonlinear calculation of depreciation apply the formula K = (2/n)*100.

In the first month of operation, the depreciation calculated from book value of the equipment, and all subsequent – from the residual value of the equipment, i.e. minus estimated depreciation.
Example: calculate the depreciation of a laptop value 36,000 rubles, purchased in January, nonlinear method. He belongs to the 3rd group according to classification of fixed assets. The service life is 3 years and 1 month to 5 years. The organization has established the useful life is 5 years (60 months).
The depreciation rate will be 3,33% (2 / 60 * 100). In February, the depreciation charges will be 1200 rubles (36000 * 3,33%). In March, depreciation will be 1158 RUB 84 kopecks (36000-1200)*3,33%. In April – 1120 RUB 25 kopecks (34800-1158,84)*3,33%.
Depreciation is calculated in this way for as long as the residual value of the laptop will not fall 8000 RUB. Then it is written off in equal installments beginning with the month following the month in which the residual value was 8000 RUB.
For example, in October, the residual value becomes equal to 7890 RUB, and before the end of useful life left 6 months. In this case, the monthly depreciation since November and till the moment of write-off of fixed assets would amount to 1315 rubles (7890/6).
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