Accrual of depreciation is a mandatory procedure provided for by tax legislation.
Depreciable property means allProperty of the enterprise and the results of intellectual activity that belong to it on the basis of ownership and are used to obtain economic benefits.
Depreciation of property can be accrued linear Way. It implies the calculation of depreciation, based onThe initial value of the property object and the depreciation rate established in accordance with the useful life of the fixed asset.
At the same time, under useful lifeMeans the period during which an item of fixed assets is able to bring an enterprise income or serve for the purposes of its activities. The useful life is determined in accordance with the Classification of fixed assets established by law. In it all property is divided into 10 amortization groups, each of which is assigned its useful life.
The useful life is establishedOrganization at the time of acceptance of the object to the account on its own. It is determined based on the expected capacity or capacity of the facility, the expected physical deterioration, depending on the operating conditions and the impact of the aggressive environment, regulatory restrictions on the use of this object, for example, the lease term.
If the originally adopted regulatoryThe performance indicators of the item of fixed assets have improved as a result of the modernization or reconstruction, the enterprise has the right to revise the useful life of the facility.
Let's consider an example of accrual of amortization by linear Way. The value of property taken at the enterprise toAccounting, 200 000 rubles. In accordance with the classification of fixed assets, this object belongs to the third depreciation group, which corresponds to a useful life of 3-5 years. The enterprise has a useful life of 5 years. Accordingly, the annual depreciation rate will be 20% (100% / 5 years). Then the annual amount of depreciation will be 40 000 rubles. (200,000 * 20% / 100%). Consequently, the monthly amount of depreciation will be equal to 3333.33 rubles.