The useful life of fixed assets required in the calculation of depreciation, set in accordance with the "Classification of fixed assets included in depreciation groups approved by RF Government Resolution №1 dated 01.01.2002, According to her, buildings and structures are 8-10 groups for which the maximum useful lives established in 20-25, 25-30 and over 30 years respectively.
Regardless of the term of commissioning for calculating depreciation on buildings and structures use the linear method of charging, in which the value of the asset decreases uniformly over the entire period of use. Accrued depreciation on the building in accordance with the depreciation rate, which determine for a given object, taking account of its useful life.
When using a linear method of amortization charges for one month calculate as the product of its original cost and the depreciation rate of the object (S): = (1 / CPI) * 100%, where SPI – useful life.
So, if on the account of your enterprise listed building, belonging to the 8th group Classification, the initial value of which is equal to 15 million rubles, its useful life will be equal to 25 years or 300 months. Monthly depreciation calculated by the formula, will be equal to: = (1 / 300) * 100% = 0.33%. In this case, the monthly amount of depreciation will be: 15 million rubles. * 0,33% = 49,500 p.
In that case, when the building underwent reconstruction and modernization, the company has the right to increase its useful life, leaving it in the same depreciation group (item 1 of article 258 of the RF Tax code). It does not matter the fact that at the time of the reconstruction of the lifetime of the object ended (letter of the Ministry of Finance of 10 September 2009 No. 03-03-06/2/167).