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How to calculate depreciation by linear method

How to calculate depreciation by linear method

Depreciation - a mandatory procedure provided for by the tax legislation.

Under depreciable property refers to allassets of the company and the results of intellectual activity that belong to him by right of ownership and used for economic gain.



Depreciation of property can be a straight-line way. It involves the calculation of depreciation, based on thethe initial value of the property of the object and the depreciation rates established in accordance with the useful life of the asset.


At the same time a useful lifeIt means the period during which a fixed asset is able to bring to the 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 the legislation. It all property is divided into 10 amortization groups, each of which is assigned a useful life.


The useful lifeorganization at the time the object to the account yourself. It is determined based on the expected performance and power facility, expected physical wear and tear, which depends on the operating environment and the impact of aggressive environment, legal and regulatory restrictions on the use of the object, for example, the term of the lease.


If initially adopted regulationsperformance of the fixed asset has improved as a result of modernization or reconstruction, the entity has the right to revise the useful life of this project.


Consider the example of the linear amortization charge way. The value of property taken by the company toAccounting 200 000 rubles. In accordance with the classification of fixed assets this object belongs to the third depreciation group, which corresponds to the useful life of 3-5 years. The enterprise established useful life of 5 years. Accordingly, the annual depreciation rate will be equal to 20% (100% / 5 years). Then the annual amount of depreciation will be 40 000 rubles. (200 000 * 20% / 100%). Consequently, the monthly depreciation amount will be 3333.33 rubles.

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