Advice 1: What is depreciation and how to calculate

The issue of depreciation of the car rises quite often. And the encounter with him and the organization, the balance of which listed the vehicle, and vehicle owners, when they want to povygodnee sell his car. It seems to mean that it's pretty simple – you need to use data such as the number of years of operation, traveled by car distance etc. In fact to calculate the depreciation component is the whole scheme, which it is desirable to adhere to in order to get the correct result.
What is depreciation and how to calculate
By itself, the attenuation is the transfer value of the means of labor (in this case the car) depending on the measure of wear and tear on the product, etc. As a rule, depreciation is calculated in monetary terms.

The depreciation calculation is needed in order to carry out all necessary technical inspections and repairs of the vehicle, and to determine the maximum (remaining) life.
Neglected provisions of the technical work is impossible. And it is very important to carry out them in time. Otherwise, the car from the vehicle can turn into a real threat on the roads.

How to calculate depreciation of a car

To calculate the depreciation of a car, it is not necessary to have specific accounting knowledge. If you follow the instructions, it is not so difficult.

One of the simple ways to calculate the approximate attenuation, as follows. To do this, take a directory of all models of vehicles and their carrying amount (such is the accountants of the enterprises that operated vans). It depends on the year of the car. The number that you find there, divide by the number of months during which you used the car. This way you will be able to calculate the monthly amortization of the car.
It is worth considering that this calculation will not be the ultimate truth, because it is made quite rude. Because the Protocol does not take into account the number of parameters that are quite important.

Alternatively, it is possible to calculate the depreciation of the car online at Enter in these fields the details of your car, and the system will automatically calculate you the desired figure.

In order to conduct a more detailed calculation of the depreciation of the car, you will need to keep a special record. They be sure to consider all the financial costs associated with a car: replacement of consumables, the cost of gasoline, maintenance and expenses for repairs, also noteworthy is the seasonal replacement of the tyres. The only thing to remember is that all data need to be supported by checks. All these data are added, divided by the amount of time during which the vehicle was operated – as a result, obtained data on which to make a more accurate conclusion about the depreciation of the car.

What cars are depreciation calculation

Naturally, to calculate depreciation expense for any car. However, if we are talking about organization, here are a number of exceptions. So, for example, cars are divided into groups, depending on the year of the vehicle. Basically, there are three groups:
auto in age from 0 to 5 years;
- car from 5 to 7 years;
- car 7 to 10 years.

Typically, organizations try to carry out the calculation for a car older than 5 years. For those that do not hold, simply apply 10-20% of the depreciation expense from the total value of the car. Taken into account and additional equipment installed in the car. And sometimes the calculation of depreciation affects even the speed at which to move the vehicle.

This division is necessary for tax calculations. After depreciation expenses, like any other, must be very clearly reflected in the Declaration.

Advice 2 : How to calculate depreciation of fixed assets (abstract)

Calculation of depreciation of fixed funds is one of the favorite topics for term papers and essays on accounting. To write a paper on calculating depreciation correctly, you need to imagine all the ways of calculating depreciation, each of which is based on the useful life of the facilities.
How to calculate depreciation of fixed assets (abstract)
You will need
  • - paper and pen;
  • computer;
  • - table of classification of fixed assets;
  • calculator.
Calculate depreciation using the straight line method. First calculate the depreciation rate by dividing the total cost of object of the basic means (at the time of purchase) for a useful life. For example, he bought a car, and its useful life is 5 years (it belongs to the 3rd group according to classification), therefore, the depreciation rate will be equal to 20%. To calculate the annual depreciation amount, multiply the total cost of car to the norm. If in the example the initial value was 200 000, the annual rate will be 200 000х20%=40 000.
Try to calculate depreciation of the main funds declining balance method. In this case, start with the calculation of the depreciation rate with the acceleration rate (it is set by law for each kind of property). For example, if the useful life of 5 years, and the acceleration factor is 2, then the norm will be equal to 40% (an estimated 20% increase by 2). Next calculate the amount of depreciation for the first year: 200 000х40%=80 000 RUB Please note that for the second year the amount is already of balance: 120 000х40%=48 000.
If in your essay you plan to calculate depreciation according to the sum of the number of years of useful life, as follows. First, determine the sum of the number of years if beneficial use classification corresponds to 5 years, it will be equal 5+4+3+2+1=15. To calculate depreciation for the first year, multiply the original cost of property, plant and funds for a number of years, which remains till the end of the operation, and divide by 15. For example, if the object was worth at the time of purchase 200 000 RUB, the first year depreciation will be 200 000х5/15=66 666,66 rubles, in the second year, 200 000х4/15=53 333,34 RUB, etc.
Finished the practical part of the essay, making the depreciation calculation for the volume of output. To do this, find out or calculate the estimated volume of production for the entire period of use. For example, a new car worth 200,000 rubles have to drive for 5 years, 500 thousand km, and for the first year he drove 20 thousand km In this case, annual depreciation calculate how 000х20 200/500=8 000.
Is the advice useful?