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.