Useful life of a car. We depreciate an expensive car

This article is about depreciation. vehicle. What is this procedure, why is it necessary, and how is it carried out - further. Full cost purchased vehicle is not immediately written off.

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It is deducted gradually, over the course of time. beneficial use. Depreciation is calculated both in tax and in accounting. It is important to have an idea of ​​how to properly depreciate.

General information

Car depreciation is carried out with the aim of writing off its value in parts when they have worn themselves out. It is considered if - the organization has purchased a vehicle or an employee has been hired with his own transport.

When calculating depreciation, you must follow the rules:

The organization chooses the method	It must be specified in the accounting policy
The method that was chosen	Used for the entire useful life of the asset
Payments are made every month	In the amount of 1/12 of the total amount for the year
Calculation start from the month	Which follows after the vehicle has been put into service
If the object is fully depreciated	There is no need to accrue depreciation on it (if the car is used further, then it is simply debited from the balance of the organization)
Accrual displayed	By loan 02

It is necessary to determine the service life of cars before full depreciation is charged.

There are several payment methods:

• linear;
• diminishing balance;
• writing off in proportion to the amount of work performed;
• accelerated method.

The simplest is linear. Calculated using a simple formula. Consider an example - a company purchased a vehicle worth 500,000 rubles with a service life of 10 years.

Divide 500 thousand by 10, it turns out 50,000. That is, every year the cost of a car decreases by 50 thousand rubles. This method has the disadvantage that it does not take into account all the costs of the car, so the results may be inaccurate.

Depreciation is calculated in such cases:

• if a private entrepreneur or entity submits documentation to the tax service;
• when assessing the real value of the vehicle by insurers;
• using personal car At work;
• during the lease.

Depreciation deductions are of several types - physical and moral. The first is to change the value of the vehicle during its use.

He is influenced mechanical influences, natural phenomena and other factors. The reason for obsolescence is the emergence of newer technologies.

To determine depreciation, you need to know its mileage. To calculate it, you need to know several indicators:

• the cost of all the materials that went into maintaining the car in working condition. The data is taken for the year;
• the cost of the replaced fluid;
• information about the cost of oil.

For the correct calculations, you can write down all expenses in a notebook. In tax accounting, the amount of accrued depreciation on a vehicle is included in indirect costs.

What it is

Vehicle depreciation is the reimbursement for the wear and tear of a vehicle in monetary terms. The car has a useful life.

As soon as the vehicle wears out, depreciation is charged. In the course of its implementation, it is established whether the car can be used further or written off.

Purpose of the procedure

Information about depreciation makes it possible to set the time and frequency of the car inspection outside the plan with maximum accuracy.

Also, depreciation is necessary to establish the period of further use of the vehicle. With the help of this process, the finances that were spent on the purchase of the vehicle are reimbursed.

Legal framework

Depreciation is calculated on the basis of .

Depreciation passenger car depends on its class. Passenger models have 5 of them - the first 4 depend on the engine size.

Classification:

If the car is class 1-3, then the depreciation period is from 3 to 5 years. For vehicles of 4 groups - up to 7 years.
A car of a large and higher class is included in category 5, they have a period of up to 10 years.

For such cars, engine size is not important. Group 5 can include any light vehicle - in legislative acts there is no referencing criterion.

Employees of the tax office refer to this class cars with a popular brand, high price, size - sedan, limousine and others.

In vehicles of a domestic manufacturer top class indicated by the number 5 in the model number (it will come first).

There is no classification by class in foreign cars, therefore, when determining the depreciation period, you should rely on the conclusion from the manufacturer.

When calculating the depreciation factor, the following indicators are taken into account:

• the age of the vehicle;
• current mileage;
• manufacturer;
• operating conditions, frequency of use, climate;
• ecological situation in the area of ​​use;
• the use of the car is a city, village or town.

If the vehicle is no more than 5 years old, then the formula is much simpler - depreciation costs will be 15% -20% per year.

Truck

When an organization purchases a vehicle and defines it as a freight vehicle, the next step is to establish its useful life. When assigning a truck to a particular depreciation group, a number of factors are taken into account.

Classification depreciation group trucks is as follows:

Freight by car are trucks, vans, tractors, trailers.

When leasing

- a popular and demanded procedure. This is the most comfortable shape purchase of a vehicle.

Depreciation deductions are applicable only to subjects of financial and economic activity, individuals they don't touch. Accelerated depreciation makes it possible to write off funds faster and replace them with new ones.

Leasing has advantages and disadvantages. The first ones are:

• minimal ;
• reduction of the tax base;
• the opportunity to buy the leased object at the final price.

When determining tax base residual value is the basis. With accelerated depreciation, it will decline faster.

When accepting a car under leasing, the recipient must establish the useful life. The term may be specified in the contract.

In other cases, the organization sets it on its own. Depreciation starts from the moment the car is put into use.

Life time

Service life and warranty period are different concepts, do not confuse them. According to the law, the service life is the period during which the vehicle manufacturer is obliged to fulfill the following:

• ensure the possibility of using the car for its intended purpose;
• responsible for the shortcomings caused by his fault.

The buyer during the entire service life has the right to expect the following:

• vehicle maintenance and repair;
• setting requirements regarding the quality of the car;
• compensation for harm.

Since the truck is a working category of transport, its service life is measured not in years, but in kilometers.

To increase the service life you need:

• undergo a technical inspection in a timely manner;
• do not overload transport;
• use high quality lubricants;
• in time to change the oil;
• replace candles, filters and other materials;
• buy high quality parts;
• undergo service in special centers.

Life time passenger transport depends on the conditions of use. The operating period can last up to 15 years. Foreign cars can last longer, cars domestic manufacturers- no more than 8 years.

Every vehicle needs consumable which needs to be changed periodically. Both the comfort of the ride and the life of the owner of the vehicle depend on its condition.

The more the car travels, the longer term his service. All vehicle components also have their own service life. As soon as they wear out, they need to be replaced.

Generator

The alternator affects the performance of the battery. Its service life is much less than that of the engine - about 160,000 km.

shock absorbers

The shock absorber is affected bad road And fast driving. As a result, the part is destroyed. In cars of domestic manufacturers, the serviceability of a part can last for 30,000 km, in foreign cars - up to 70,000 km.

battery

A modern vehicle is equipped with a battery. It charges with electrical energy all the systems of the car.

Like any other part, a battery has a lifespan. On average at normal conditions use period is up to 5 years.

To extend the deadline, you must do the following:

• do not use a discharged battery;
• facilitate starting the engine;
• do not discharge the battery during start-up;
• undergo regular maintenance;
• turn off electrical devices when the vehicle is not moving.

A radiator is needed to cool the engine. Its service life is insignificant - no more than 2 years. Once a year it is necessary to inspect the radiator, as it can wear out ahead of time.

tires

Often, business leaders are interested in what constitutes accelerated depreciation. Consider the main features of such accruals, the main advantages and disadvantages, as well as the methods used in 2019.

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An enterprise that has intangible assets and fixed assets must accrue depreciation. IN certain situations accelerated depreciation methods may be used. Let's define the main nuances.

Basic moments

There are two depreciation methods. In the first case, depreciation is charged in equal parts over a certain period. In the second case, accelerated depreciation is used. Consider what its essence is and what functions.

Required terms

Depreciation is a decrease in the primary price of objects when they wear out in manufacturing process or obsolescence. Depreciation is reflected every month at depreciation charges.

Depreciation is the gradual wear and tear of an object and the transfer of their price evenly to the goods produced. The accrued depreciation amount is included in the cost of goods that are produced, or distribution costs.

Create depreciation funds that are used during the restoration work. A common technique that provides faster asset taxes is accelerated depreciation.

With its help, owners can get more income to recover costs at certain stages of the development of the enterprise.

The use of specific forms of depreciation is based on finding ways to reduce the tax burden on the firm. Accelerated depreciation is called at an inflated rate, when an increase in the rate is permissible no more than 2 times.

That is, most of the asset price is written off as expenses in the first years of using the facilities, and this will allow managers to reduce profits.

Direct depreciation mechanisms are not applied here. But this will also affect the ability to claim depreciation of objects in the coming years.

Functions performed

The task of depreciation is to allocate the price of tangible assets that are used for a long time to costs throughout the operating period.

The basis is the use of systematic and rational records. There is a distribution procedure, not evaluation.
Accelerated depreciation allows you to stimulate the pace of development of the industrial sector.

In Excel, when calculating accelerated depreciation, the following functions are used:

The legislative framework

When determining depreciation charges, one should be guided by the following regulations:

Features of the procedure

Accounting depreciation charges It is a way of reducing the company's taxes.

With inflation, the straight-line depreciation method can lead to an increase in the tax amount from the company, which means that it is more expedient to apply the accelerated depreciation method.

It should be noted that accelerated depreciation is not charged:

With this type of depreciation, several methods for calculating depreciation amounts with increasing coefficients (but not more than 2) are used. Thanks to accelerated type depreciation basic cash can write off faster.

When calculating depreciation, you need to use the method:

• discrete depreciation (write-off methods taking into account the period of work);
• diminishing balance;
• degressive geometric damping.

Accelerated depreciation is applicable to leased assets. Then the index of the coefficient is not more than 3.

Due to accelerated depreciation, the tax on property objects and on is reduced, but the leasing discount is kept in active modes.

At the end of the leasing contract, lessees can buy the object at a small residual price. The benefit is that the person has to pay a small amount at the end of the terms. Let's take a closer look later.

Applied methods

There are such ways to determine the depreciation charge for specific objects:

• linear;
• writing off prices in proportion to the volume of goods;
• write-offs of the price by the sums of numbers of years of the period of useful life;
• reduced balances.

The last two methods are used in accelerated depreciation. Assets wear out faster the first time they are used, which means that depreciation charges will be smaller over time.

There is also such a division of methods:

• a double remainder that decreases;
• sum of years;
• one and a half declining remainder.

If the assets were put into operation later than 1986, then depreciation is carried out taking into account the operating period and other factors using the methods of straight write-off, one and a half or double balance, which decreases.

The most accelerated depreciation in accounting is represented by the simplest formula. For example, objects that have a service life of 4 years will have the following sum of years:

This means that in the first year of use, deductions for depreciation will be 4/10 of the equipment price, in the second - 3/10, etc.

When using the declining balance method, the deduction percentages should be determined according to the straight-line write-off method. The figure is then doubled for the first year.

For the second year, depreciation is determined by multiplying twice the percentage by the price that is not written off. As a result, the amount of deduction for depreciation will be less than with the straight-line write-off method.

Under the unit-of-operation method, firms must change the deduction rate in proportion to the intensity of use of assets in reporting periods. This flattens out the income.

Fixed assets

The list of objects in respect of which the accrual of accelerated depreciation is possible is in Art. 259.3 NK.

This applies to:

The cost of purchasing and creating OS, the environment of which is aggressive, can be written off as a reduction in taxable income 2 times faster (). The coefficient is set to 2.

For the right to apply accelerated depreciation, one condition must be met - to use the object in an aggressive environment, when the operating system wears out faster, or to use the object in an environment that is equivalent to aggressive.

For example, the OS may come into contact with such an environment, as a result of which there is a risk of emergencies. But you cannot apply the accelerated depreciation method with respect to objects 1, 2, 3 of the depreciation group.

Motor transport

For example, an organization draws up a leasing agreement, the subject of which is crane. The book value will be reduced 3 times faster than in cases where the object is purchased on credit or for its own funds.

After a few years, you can pay several times less for transport in order to redeem it. But keep in mind that while you are operating the car by, it will not be put on the balance sheet of the enterprise.

And when buying at a residual price (75-25% of the primary price), it will also be reflected in the declarations. As a result, and will be reduced.

Depreciation is not accrued when repairing or upgrading an object. The accrual of depreciation amount for up to a year is terminated.

Such amounts are not charged when the vehicle is transferred for use free of charge, or when the vehicle is conserved for a period of more than 3 months.

With the reducing balance method, larger depreciation amounts are written off at first compared to later accruals. First determine the annual amount of deductions. At the same time, residual fixed asset prices at the beginning of the year are taken into account.

The depreciation rate can be increased by acceleration factors that are set by the federal ministry and department in the list of an effective type of machine for the high-tech industry.

Leasing coefficient

The use of accelerated depreciation in leasing is the main advantage of financing under leasing agreement. But how exactly does the mechanism for calculating OS depreciation work in this case?

Advantages of using the accelerated type of depreciation in leasing:

The basis for establishing the property tax base is residual price indicators. It is possible to completely write off fixed assets when using accelerated depreciation from coefficients up to 3 three times faster.

When the leasing transaction ends and the leasing object is fully written off, depreciation on it is not included in the costs, while with ordinary depreciation charges, the fixed asset is depreciated, reducing the tax base.

Using accelerated depreciation, it is necessary to control the overall cost indicators and financial results of the enterprise, a significant amount can lead to a loss during the period of depreciation, which is considered as a disadvantage of using such a mechanism.

Compiled for the period during which write-off is possible lease item using accelerated depreciation methods.

For example, if the object belongs to the 5th depreciation group, which has a term useful application 7-10 years, accelerated depreciation will allow you to write it off in 3 years.

At the end of this period, the indicators of the redemption value will be minimal.

At this price, the object will be reflected in the lessees' own fixed assets. The zero value of the residual value is beneficial for lessees when selling repurchased objects.

When calculating the accelerated depreciation of leasing objects, the following formula is used:

So, the coefficient cannot be more than 3. This rule does not apply to the depreciation group 1-3.

If the leasing object is used under a contract that was drawn up before the beginning of 2002, depreciation is calculated according to the following rules:

Benefits of using accelerated depreciation for environmental protection equipment

For example, the firm has acquired new vans. The main advantage of the accelerated depreciation method is the possibility in the first year of use of objects to carry out standard price depreciation using tax deduction.

The alternative is accelerated deductions and the application of most of the capital over the next few years. Minus - the price of vans will not be generated from the tax deduction in the remaining years.

The end result is that the company is provided with a good tax and it receives new objects in one tax year.

With accelerated depreciation, you can increase your investment within the enterprise, which consists of net income and depreciation.

Such investments are always available and can be disposed of by the organization. They have no price - they are free for the company.

The disadvantage of the accelerated type of depreciation is that you need to be careful. At first glance, this is a great way to get the maximum return on assets in the early periods.

But there is a risk that its use will lead to a financial problem at other times. Before deciding on the use of accelerated depreciation methods, it is worth checking other possibilities for solving problems.

Sometimes accelerated depreciation brings more problems. That is why it is better to consult a financial analyst or contact an accounting organization.

What about conservation funds? The methods of accelerated depreciation of such funds are a globally proven measure to stimulate the priority type of work, the scientific technical process.

The company, by overestimating depreciation, can reduce the amount of income that should be taxed. As a result, net income increases.

Experience in the use of depreciation for environmental purposes in different countries shows good results– capital is quickly accumulated for equipment renewal, environmental damage is minimized.

An entity may apply the accelerated depreciation method if certain conditions are met and the law is complied with. When this method is appropriate, and when it only brings problems, we found out.

It's up to you to fulfill the requirements normative documents when making calculations. After all, the rules for determining the wear of objects should still be observed unconditionally.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

Therefore, FREE expert consultants are working for you around the clock!

It is amortized, i.e. wears out during operation. However, there are a number of nuances that must be taken into account when registering a car, and when depreciation is charged on a car. Consider the features of depreciation on a car.

Car depreciation in accounting and tax accounting

The time period during which the company will write off the cost of the car through depreciation is determined by the useful life. It is established by the company, based on the expected service life and focusing on the Classification of fixed assets by depreciation groups, approved by Government Decree No. 640 of July 7, 2016. In the enterprise, this is entrusted to a specially created management order and a permanent inventory commission.

Take into account the fact that the Classifier is designed for the purposes of tax accounting. In accounting, the company has the right to establish SPI independently. This is noted in paragraph 20 of PBU 6/01. But usually the terms of operation of the car in tax and accounting coincide.

According to the classifier, cars belong to the 3rd, 4th or 5th depreciation groups, and it depends on whether the car belongs to one or another category, depending on specifications(power, dimensions, permissible weight).

Car depreciation table:

Depreciation group	OKOF code	Cars	Technical characteristics of the car
		Cars		From 3 to 5 years
	310.29.10.30.111	Minibuses
	310.29.10.41.111		Weight not more than 3.5 tons
	310.29.10.42.111		Weight not more than 3.5 tons
		Small cars		From 5 to
		General cargo
	310.29.10.59.113	Special vehicles: Concrete trucks
	310.29.10.59.120	Timber trucks
	310.29.10.59.130	For public utilities and road works
	310.29.10.59.150	Emergency and police
	310.29.10.59.230 310.29.10.59.250	For transportation of oil products and gas
		Large and high class cars	Engine capacity over 3.5 liters	From 7 to 10 years old
	310.29.10.41.112	Trucks with diesel engine	Weight from 3.5 tons to 12 tons
	310.29.10.41.113	Trucks with diesel engine	Weight over 12 tons
	310.29.10.42.112	Trucks with a gasoline engine	Weight from 3.5 tons to 12 tons
	310.29.10.42.113	Trucks with a gasoline engine	Weight over 12 tons
		Special purpose vehicles: truck tractors

Depreciation of a truck, like a passenger car, begins to be calculated from the beginning of the month following the month the vehicle was put into operation. Note that the procedure for commissioning a car is not legally regulated. For tax accounting, the act of acceptance and transfer of OS-1 is not a commissioning document, therefore, in order to avoid disputes with the Federal Tax Service, companies practice issuing orders for the commissioning of OS objects. standard form there is no order to enter, therefore they are compiled in free form.

Depreciation rate for a car

Having determined the period of effective operation of the car, set the depreciation rate (NA). It is calculated as a percentage by the formula:

ON \u003d 1 / SPI x 100%,

Example

organization purchased a car worth 400,000 rubles. SPI - 48 months. HA is defined as follows:

ON \u003d 1/48 x 100% \u003d 2.083%, i.e. . car depreciation will be monthly in the amount of 2.083% of 400,000 rubles. and amount to 4332 rubles.

Depreciation expenses for a car are reflected in the accounting by posting D / t 20 (44) K / t 02.

Depreciation of a leasing car

Reflection in accounting and depreciation of a car in leasing depends solely on its balance holder. For example, if the car was transferred by the company to a partner under the relevant agreement, but is listed on the lessor's balance sheet, then he will also charge depreciation. The organization that received the car on lease takes into account its cost off the balance sheet on the account. 001 “Rented fixed assets”, debiting this account upon acceptance of the property and crediting if the object is returned to the balance holder.

Depreciation of a leased car, if it is transferred to the balance of the lessee, is calculated as follows:

Upon receipt of the car, its initial cost is formed on the account. 08 sub-account "Property received on lease" in correspondence with account. 76 sub-account "Lease obligations". After the PS of the car is formed, and the object is put into operation, the cost of the car is transferred to the debit of account 01, the sub-account “Property received on lease” from the loan account 08/9.

Because depreciation leasing car accrues the balance holder, then he will begin to depreciate the object in accounting from the month following the one in which the car was taken into account. JPI is usually accepted for the same period as the leasing agreement.

Personal car depreciation

Often, personal vehicles are used for production purposes, since the activities of some employees are associated with frequent trips. Art. 188 of the Labor Code of the Russian Federation provides for the payment of compensation for the use of a personal vehicle (wear and tear) and expenses associated with its use (fuel and lubricants). Regulatory framework regulating the calculation of compensation does not exist. Therefore, companies practice the return of fuel according to route maps, navigation equipment and mileage, and depreciation is charged in the manner accepted in the organization. It is easier and more convenient to use the straight-line depreciation method.

The amount of compensation is drawn up in a separate agreement or annex to the employment contract. Complicating the calculation is the fact that the car is used both for personal purposes and for work. To calculate depreciation, factors such as the cost of acquisition, the depreciation of the machine and the share falling on operation in production should be taken into account. This issue is discussed separately, the specifics of work and the intensity of trips serve as a guideline. Often, in order to establish the most accurate amounts, management requires the maintenance of official travel documentation, such as waybills. Each company usually has its own procedure for reimbursing such expenses. We offer an approximate calculation of depreciation in a linear way:

Let's say the price of a car is 500,000 rubles. The average SPI is 5 years (60 months).

ON \u003d 1/60 x 100 \u003d 1.67

500,000 x 1.67 = 8350 rubles

Depreciation of a passenger car per month will be 8350 rubles. Accountant based on waybills, it is necessary to calculate what proportion of the total mileage the employee's car makes directly for production purposes.

For example, if out of a total mileage of 1,200 km per month, 600 km falls on work trips, then the depreciation of an employee’s car will be 4,175 rubles. (8350 rubles / 2).

Expenses for reimbursement of these expenses to employees are collected on the accounts of production and costs - 20, 26, 44, and compensation payments are not subject to personal income tax.

How to calculate the depreciation of a car in 2019 depends on the type of accounting - tax or accounting. In tax accounting, depreciation can be calculated in two ways, and in accounting - in four ways. Formulas and examples of calculating the depreciation of a car, see the article.

What is car depreciation

Cars that meet the criteria for property, plant and equipment transfer their value to costs through depreciation. Depreciation is a write-off of the value of a vehicle depending on the degree of its physical deterioration. Depreciation involves the gradual write-off of the cost of the car in installments throughout its life.

Depreciation must be charged from the month following the one in which the car was registered as a fixed asset (clause 21 PB 6/01). Depreciation should be stopped from the month following the one in which the car retired or fully paid off its value (clause 22 PBU 6/01).

Can depreciation be suspended?

Answered by Sergey Razgulin,

Acting State Councilor of the Russian Federation, 3rd class

The company has the right not to charge depreciation in the cases specified in paragraphs 23 and 26 of PBU 6/01. In particular, you do not need to depreciate a car for a repair period lasting more than 12 months. Full list cases.

How to calculate car depreciation in 2019 in tax accounting

In tax accounting, depreciation is calculated in one of two ways - linear or non-linear. The company fixes the chosen method in the accounting policy for taxation purposes (clause 1 of article 259 of the Tax Code of the Russian Federation).

From the beginning of the next calendar year, the organization has the right to change the chosen depreciation method. At the same time, it is possible to switch from a non-linear method to a linear one no earlier than five years after the start of its use (clause 1, article 259 of the Tax Code of the Russian Federation).

Line method

The undoubted advantage of this method is its ease of use. If the company decides to use it, it is necessary to accrue depreciation for each object evenly over the entire useful life. How to determine the useful life, said Oleg Khoroshiy, head of the corporate income tax department of the tax and customs policy department of the Ministry of Finance. A special service will help you set the right time.

Determine the depreciation rate for each object using the formula:

The monthly depreciation amount is calculated as the product of the initial (replacement) cost of the object and the depreciation rate (clause 2, article 259.1 of the Tax Code of the Russian Federation).

Example. How to determine the amount of monthly depreciation

The organization purchased a car at a price of 960,000 rubles. (without VAT). Useful life is 4 years. According to the accounting policy for tax purposes, depreciation is charged on a straight-line basis.

The accountant of the organization calculated the depreciation rate. It was 2% (1: 48 months x 100%). The monthly depreciation amount is 19,000 rubles. (950,000 rubles x 2%).

Nonlinear method

The non-linear method in the early years of depreciation allows you to write off the value of property faster than the linear method. However, it requires more complex calculations. The rules for applying this method are set out in article 259.2 of the Tax Code of the Russian Federation. When not to use the non-linear method >>

Depreciation must be calculated using the new non-linear method separately for each depreciation group. This must be done monthly. To determine the amount of depreciation per month, you need to use the formula:

The total balance is the sum of the residual value of all depreciable property items that belong to this depreciation group. Since depreciation is calculated monthly, the total balance must be determined on the 1st day of each month.

Depreciation rates for groups are established in paragraph 5 of Article 259.2 of the Tax Code of the Russian Federation. For example, for the first group, the norm is 14.3.

In March 2019, the company purchased and put into operation a car worth 500,000 rubles. Its useful life is 60 months (third depreciation group). For simplicity, we assume that during the period of operation of the facility, no fixed assets and intangible assets were received or disposed of by the company.

For the third depreciation group, the depreciation rate is 5.6%. Accordingly, depreciation for April will be 28,000 rubles. (500,000 rubles x 5.6: 100), for May - 26,432 rubles. [(500,000 rubles - 28,000 rubles) x 5.6: 100)], June - 24,952 rubles. [(500,000 rubles - 28,000 rubles - 26,432 rubles) x 5.6: 100)], etc.

How to calculate car depreciation in 2019 in accounting

Depending on the nature of the use of the car, the depreciation accrued on it is included either in expenses for ordinary activities, or in other expenses, or in capital investments. This is done by wiring:

Debit 20 (26, 44, 91-2, 08...) Credit 02

Car depreciation charged.

The most common depreciation method is linear, which you are already familiar with. But besides it, accounting legislation offers a choice of three more options: the reducing balance method, the method of writing off the cost by the sum of the numbers of years of the useful life, and the method of writing off the cost in proportion to the volume of products (works).

Any of the listed depreciation methods can be applied to cars without restrictions. However, after the vehicle is put into operation, it is impossible to change the selected depreciation method (clause 18 PBU 6/01). Increasing (reducing) coefficients can be applied to depreciation rates only when depreciation is calculated using the reducing balance method. The maximum value of the multiplying factor is 3.0 (clause 19 PBU 6/01).

To calculate depreciation, you need to know the original cost of the car (replacement if it was revalued) and its useful life. The list of expenses that form the initial cost of the fixed asset,.

Decreasing balance method

The annual amount of depreciation deductions depends on the residual value of the fixed asset at the beginning of the reporting year and the depreciation rate increased by the acceleration factor. The size of the coefficient you set yourself and reflect in the accounting policy. At the same time, its value cannot be more than 3. It turns out that you must determine the monthly depreciation amount annually as follows.

First determine the annual depreciation rate. To do this, use the formula:

Then calculate the annual depreciation amount. To do this, use the formula:

The organization purchased a car. The initial cost is 600,000 rubles. The vehicle entered service in December 2018. The useful life of the vehicle is four years. The multiplying factor according to the accounting policy is 2.0.

The annual depreciation rate is 25% (1: 4 x 100%), taking into account the acceleration factor - 50% (25% x 2).

In the first year of operation, depreciation deductions will be calculated based on the initial cost of the fixed asset. The depreciation amount will be 300,000 rubles. (600,000 rubles × 50%). From January 1 to December 31, 2019, you need to write off 25,000 rubles a month. (300,000 rubles: 12 months).

residual value fixed assets at the beginning of the second year is 300,000 rubles. (600,000 rubles - 300,000 rubles). The annual depreciation amount is 150,000 rubles. (300,000 rubles x 50%). Monthly depreciation charges recorded from January 1 to December 31, 2020 will amount to 12,500 rubles. (150,000 rubles: 12 months).

Monthly depreciation for the third and fourth years of operation of the car is calculated in the same way.

Write-off method based on the sum of numbers of years of useful life

An annual depreciation rate is not required for the calculation. Therefore, immediately determine the annual amount of depreciation. To do this, use the formula:

The amount of depreciation to be charged monthly is 1/12 of the annual amount.

The depreciation method based on the sum of the number of years of useful life is effective in cases where the car is used more intensively at the beginning than later.

The method of writing off the cost in proportion to the volume of products (works)

Depreciation depends on the volume of products (works, services) produced in the reporting period and the expected volume of products for the entire useful life. Analyzing paragraph 19 of PBU 6/01, we can conclude that the annual depreciation amount is not determined, and the monthly one is calculated by the formula:

The advantage of this method is that the accrued depreciation most accurately reflects the physical depreciation of the fixed asset. The disadvantage is the high complexity of the calculations.

The entire cost of a vehicle purchased by an enterprise is never written off immediately. It is deducted gradually over the useful life. It is necessary to consider the depreciation of a car in the framework of accounting and tax accounting.

 

Depreciation of a car is a write-off of the cost of a vehicle in parts in accordance with physical wear and tear. In other words, if the car was purchased by the enterprise, then its cost is not written off by the accounting department immediately, but gradually over several years.

Depreciation deductions relate to the costs of the enterprise. They are deducted from fixed assets (PBU 6/01 of 03/30/2001). This is the cash equivalent of wear and tear.

• the company buys a car;
• the company hires an employee with a car.

Car rental can be recorded on account 01, which reflects information about fixed assets in operation. But only if this asset generates income for more than 12 months in a row.

Depreciation is used in accounting and tax accounting. It is needed to gradually write off the amounts of large expenses so as not to create negative indicators in a short period.

Calculation in accounting

The calculation algorithm is as follows:

1. determine the useful life;
2. select a calculation method (the direct method is more often used and by the sum of the numbers of the useful life, it can also be calculated with a decrease in the balance or on the basis of machine hours);
3. reflect the chosen method in the accounting policy;
4. make calculations, apply the chosen method throughout the useful life.

Changing the calculation method is not allowed for an object.

When it is worth starting to write off deductions depends on the period of putting the vehicle into operation, and not the fact of its purchase. It also does not matter when the car was registered with the traffic police.

There are several ways to calculate car depreciation. The basis is the cost of the car without VAT, reflected in the debit of the account. No. 1 "Fixed assets". The money written off is indicated on the credit of account 02 "Depreciation of fixed assets".

The useful life can be peeped in Decree of the Government of the Russian Federation dated January 1, 2002 No. 1. Cars fall into the 3rd group (3-5 years), 4th (5-7 years), 5th (7-10 years).

For calculations, you can use the directory, which shows the book value of the vehicle model. The resulting value is divided by the period of use and the amount of depreciation is obtained. No single directory, on which all calculations would line up. It is allowed to take nomenclature catalogs published by specialized organizations as a basis.

In accounting, two methods are most often used - a linear method and a method based on the sum of useful life numbers. Which of them to apply, chooses the company itself. However, you can stop at a certain option before the commissioning of the accounting object. And you can't change it later.

Line method example

Assumes a uniform write-off of funds over the entire period of depreciation.

For example, the new Ford Transit basic configuration net of VAT costs 1,685 thousand rubles. It is assumed that the enterprise will use it for 5 years (60 months). In this case, the monthly depreciation amount is 28.08 thousand rubles. (337 thousand rubles per year). Total depreciation for each year will be 20%.

For an accurate calculation of deductions taking into account depreciation, it is necessary to take into account the mileage since the beginning of operation, climatic conditions, locality in which the vehicle is to be used, the ecological state of the region. Also important is the brand and country of manufacture of the machine. The quality of the assembly determines how much maintenance and service costs will cost.

An example of a method based on the sum of useful life numbers

Calculation based on the above data of the cost of the car (1,685 thousand rubles). without taking into account the cost of maintaining and servicing the vehicle.

5 years of car operation = 1+2+3+4+5 = 15

First, the serial number of the year of operation is added up: first (1), second (2), third (3), fourth (4), fifth (5), sixth (6). It turns out 15. Then, in the first year of operation, deductions are calculated as follows:

AO \u003d ordinal year (from the end) ÷ the sum of the ordinal numbers of years x the cost of the car

T. arr. in the first year, the largest amount is written off, in the last - the smallest.

Depreciation in tax accounting

In tax accounting, a linear and non-linear method is used. With the straight-line method, the amount of annual depreciation is 337 thousand rubles. (1685 ÷ 60). Nonlinear is described in Art. 259.2 of the Tax Code of the Russian Federation.

In tax accounting at the beginning of the reporting period, the organization has the right to change the method of calculation. However, if the non-linear method was initially chosen, then the linear method can be used no earlier than after 5 years.

accelerated depreciation

This is one of the types of depreciation, in which the calculation of depreciation takes place with a multiplying factor - 2 or 3 (Article 259.3 of the Tax Code of the Russian Federation). Can be applied if the car is leased.