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WHERE attributed depreciation

Where attributed depreciation

Depreciation in the Company applied for the partial transfer of the current account and other assets to the value of the products in their moral and physical deterioration.

These operations must necessarily be reflected in the accounting.



Select the method by which will be chargeddepreciation in the company. Usually it specify when a decision is drawn on the account of a fixed asset. You can set a linear depreciation, depreciation on the declining balance method, method of proportional retirement or for their useful life. In accordance with the selected method of calculation, calculate the depreciation of an asset. Note that depending on the groups of similar objects methods may vary among themselves. For more information about the rules of depreciation you can learn from the Russian accounting standards


Reflect the assessed amount of depreciationaccounting. It belongs to the credit of account 02 ( "Depreciation") and debit accounts, production 20, 23 and 26. Select the desired offsetting account depending on to which the object of the company relates. Confirm wiring inventory card (formp №OS-6) and financial help.


If you need to charge depreciation on facilities,Lessors and not involved in the enterprise, open ( "Other income and expenses") credit account 02 and account 91 debit. Upon receipt of an item of property free of charge or for a contract of donation is necessary to make an additional entry for the amortization accrual. Make extra wiring, opening the account debit and credit 98.2 of the account 91 ( "Gratuitous receipts") in the amount of accrued depreciation.


Reflect in the trial balance throughanalytical accounts of the amount of depreciation on, have withdrawn from the balance sheet when the transfer, donation, write-off or sale. Open the debit of account 02 and credit the account 01 ( "Property").

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