Instruction

1

There are several ways of calculating

**the depreciation**of fixed assets. The easiest linear. The annual**amount**of depreciation you will find if you are aware of initial cost of property and depreciation rate calculated in accordance with useful life. For example, the company purchased equipment worth 150 thousand rubles., useful life of 5 years. Hence, the annual depreciation rate will be 20% (100%/5), the annual amount**of depreciation**is 30 thousand rubles (150 thousand x 20%).2

The annual

**amount**of depreciation you can also define a method declining balance. In this case, you should know the residual value of the object at the beginning of the reporting period and depreciation rate that is set on the basis of the useful life and acceleration factor. The latter applied to some types of machinery and equipment the list of which is set by the Federal Executive authorities. For example, the company has acquired equipment worth 150 thousand with a useful life of 5 years, the depreciation rate of 20 %, an acceleration factor of 2. The depreciation rate, calculated based on the acceleration factor will be 40 %. In the first year of use of equipment amount**of wear**will be 60 thousand rubles (150 thousand x 40%). In the second year depreciation amount will be calculated on the basis of the residual value of 90 thousand rubles (150 thousand – 60 thousand rbl.). She will be 36 thousand. RUB. (90 thousand x 40%).3

In the method of writing off of cost on the sum of the number of years of useful life annual amount

**of wear**you can determine on the basis of the original cost of the property ratio, the numerator of which is the number of years remaining until the end of the useful life and the denominator is the sum of the number of years of life. For example, purchased equipment worth 150 thousand with a useful life of 5 years. The sum of the numbers of years of beneficial use will be 15 (1+2+3+4+5). The amount**of depreciation**for the first year will be 150 thousand rubles. x 5/15 = 50 thousand rubles, for the second year - 150 thousand rubles. x 4/15 = 40 thousand RUB, etc.4

Another method of calculation

**of depreciation**– writing off the value of the object is proportional to the volume of output. In this case, charges are produced on the basis of production volume in the period under review, the initial value of the object and the volume of production, which is expected to produce using it. For example, the company acquired the car cost 100 thousand rubles with the projected run of 500 thousand km In the reporting period the car was driven 50 thousand km. Therefore, the amount**of wear**will amount to 100 thousand rubles (50/500) = 10 thousand rubles.# Advice 2: How to calculate depreciation of equipment

Under the

**wear and tear****of the equipment**mean the loss of its value and performance. It can occur due to many reasons: the aging**of equipment**, loss of competitiveness etc At the moment, using the latest technology, it is possible to achieve success in the fight against**wear and tear**, thus prolonged the service life**of equipment**, but still, this task remains highly relevant.Instruction

1

Describe and classify equipment. This work is the most difficult and time-consuming. It takes time and effort, as due to the fact that to use an existing database, such as Ledger account of fixed assets is difficult, because they were made completely different principles, i.e. there is no hierarchy of descriptions, there is no binding technical places, etc.

2

Inspect the equipment "live", although this leads to increased time costs. To do this, since the reconstruction and modernization changed its technological scheme, device, etc. Such changes do not always fit into technical documentation and the passport

**of the equipment**, or they are lost. Thus, in practice, it is not enough to only use technical documentation and passports**of the equipment**. The only way to solve this problem is to combine time-description**of equipment**and its repair.3

Define a hierarchy

**of equipment**, i.e. divide it into main, auxiliary, etc. The upper tier must correspond to the technological objects (elements of a technological chain), which carry out production. This is followed by separate units**of equipment**and then components and assemblies, of which they are composed.4

Define physical deterioration

**of the equipment**: describe and categorize the equipment of the technological chain of the plant; develop key indicators that characterize the state of the productive capabilities of the units**of equipment**; determine the weight required for calculation of the integral indicator of physical deterioration of units**of equipment**(determined by expert assessment); determine the current values of the main indicators and compare them with reference values; and hold a depreciating groups of similar**equipment**(**equipment**which produce the same product or technological operation); calculate the wear process chain, where on the basis of data about the actual wear on groups**of equipment**.Note

It should be noted that the method still has several disadvantages: high complexity of implementation and support to date database of equipment, normal operation of the system for tracking physical wear on these principles is virtually impossible without information systems, the possible erroneous conclusions when determining the physical condition of different groups of equipment.

# Advice 3: How to calculate wear of a car

After the accident, experts calculated the damage to vehicles for compensation for material costs necessary for repair. This procedure without scandals does not manage. Therefore, the government has developed a legislative act called "Rules for establishing the amount of expenses on materials and spare parts for regenerative repair of vehicles", which came into legal force from September 2010.

Instruction

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The document is aimed at resolving conflicts between parties after the accident is relevant primarily for insurance companies, calculating material damage from the crash and the size of compensation for victims. But motorists also useful to familiarize yourself with the basic rules laid down in it. At least in order to be aware of why acquiring the spare parts necessary to repair the car, and the cost of which in trading organizations is, for example, 20 thousand rubles, it will allocate within fifteen.

2

The interesting thing is that to calculate the amount of damage it is impossible. Rules reglementary the determination of the degree of

**wear of**a particular part. And if the essence of legal rules, the owner will be able to calculate how old he is underpaid.3

According to the tradition of the Russian legislation, which entered into legal force Rules raise more questions than help to clarify the situation. So, for a separate category is spare parts, which directly affect road safety. However, the list is not yet ready, and when he appears, nobody knows.

4

The coefficients used in this act for calculating the degree

**of wear**and are the most mysterious moments. There is discrimination not only products of the domestic auto industry and the cars of foreign companies, produced on the territory of our country. Each year of operation 5.5% reduces the cost of the machines. In other words, in ten years, the depreciation**of the car**of the Russian production will be 55%. From the document follows that the most reliable are the Japanese cars, which recently so actively fought.5

When in July 2004, the country introduced the system of compulsory insurance against third party liability, officials of the Ministry of transport mandated to develop a common methodology of calculation of harm at DTP. More than a year ago appeared the first document (the RF Government Decree No. 361 of 24.05.2010, which can be used to calculate the degree of

**wear of**a**car**or its parts. But in real terms is possible only after the appearance of a number of regulations and the list of components and assemblies that are not correction factors, and the development of which is still involved in the Ministry of transport.In the meantime, the determination of the degree of**wear**and depends entirely on the expert opinion.Note

The wear of the vehicle is a quantitative measure of the physical aging is influenced by external and internal factors obtained during operation of the vehicle and characterizing the state as a whole car as a whole and its individual elements (components, parts). When evaluating vehicle is shared by two types of depreciation: physical (natural and operational) and moral.

Useful advice

The most common type of malfunction of details of cars – wear. Wear any part of the car comes in 3 stages: the first stage is break-in period moving parts; the second stage – the period of normal operation, which occupies 80-90% of the time work items; the third stage is the period of intensive wear (safety-wear). In this regard, the wears are divided into 2 groups.

# Advice 4: How to calculate the depreciation factor

Enterprises carrying out commercial activity, constantly acquire fixed assets of different term usage. These include buildings and structures, machines, mechanisms and so on. But any equipment is subject to the moral and material obsolescence. To properly define it, enter the factor of wear and tear.

You will need

- Data on original cost of fixed assets, the rate of depreciation.

Instruction

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First, you need to figure out what was the original cost of the purchased object of fixed assets. These data can be emphasized from primary documents. This invoice, receipts, invoices, and so on.

2

Next, you need to deal with the depreciation rate. This notion implies a pre-determined percentage that is deducted from the initial value of the object to recover its

**wear**. For example, the cost of the car amounts to 800,000 rubles, and its useful life of 10 years. Let his price is 100%, then the depreciation rate in percentage would be 100%/10 years = 10% (in absolute terms 80000 rubles).3

Now, having dealt with the necessary data, it is possible to calculate

**the coefficient****of wear**, which is defined as the ratio of the amount of depreciation for the period to the original cost of the asset. For clarity, you can continue to consider the example with the car. Let's say that he operated for 6 years. Means the amount of the depreciation during this period will be 6*80000 = 480000 RUB. the Coefficient**of wear**is:480000/800000 = 0.6Note

The above method of calculating the depreciation amounts is called linear. It implies a linear-cost facility for the period of its use.

There is another permitted tax accounting method called nonlinear. Applying it, the company withdraws depreciation rate not with the original cost and the residual. For example, a machine cost 60,000 rubles, the monthly depreciation rate is 5%. Then cancellation will occur:

1 month: 60000 - 5% = 57000 rubles;

2 month: 57000 - 5% = 54150 RUB;

3 month: 54150 - 5% = 51442.5 RUB

etc.

Each Russian company itself is free to choose which method for the calculation of depreciation to apply.

There is another permitted tax accounting method called nonlinear. Applying it, the company withdraws depreciation rate not with the original cost and the residual. For example, a machine cost 60,000 rubles, the monthly depreciation rate is 5%. Then cancellation will occur:

1 month: 60000 - 5% = 57000 rubles;

2 month: 57000 - 5% = 54150 RUB;

3 month: 54150 - 5% = 51442.5 RUB

etc.

Each Russian company itself is free to choose which method for the calculation of depreciation to apply.