You will need
- Data on original cost of fixed assets, the rate of depreciation.
Instruction
1
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 = 0.6
Note
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.
