Instruction
1
Experts recommend make a special diary. It is necessary to specify in sufficient detail the work that was done with the car during the year. For example, fill the column how many miles was the car passed, how many times has changed the consumables (oil, filters, pads, etc.). Of course do not forget to specify global and repairs. For example, glass replacement, muffler repair and more. Be sure to specify in this diary prices. They need to confirm cheques. Therefore, if you want to wear the car was counted correctly, we have to do the monotonous work of collecting checks.
2
Please note that sometimes the accountant are certain systems of calculation. Them car amortization for the year on average is around 10-20 % of the cost of a new car. So, if you want to calculate depreciation, according to this system, simply multiply the number of years of your vehicle on these percentages. However the position is relevant only for "young" cars, usually not older than 5 years. After depreciation is calculated somewhat differently. But in this scheme, calculate no repairs to be paid by you will not. Therefore, in this situation to collect checks is a waste of time.
3
Another method to calculate the depreciation of a car is called non-linear. Here, the basis of depreciation for the residual value of the car. When the residual value is 20% of the initial price, the calculation looks like this: you receive a base rate from which further and produced the rest of the calculations. As a rule, to simplify the problem of calculating wear this base rate divided into the number of months that remains until the end of the period of use of this tool in operation.
4
In some cases, the amount of depreciation can be increased by raising factors. These include work in an aggressive environment, the use of the vehicle for agricultural purposes, the vehicle is in the industrial economic zone special purpose. This is subject to paragraph 7 of article 259 of the Tax code of the Russian Federation.