How to calculate depreciation?
Have you ever thought about howcan be attributed to the costs of the costs that were incurred when buying the OS? If you are still concerned about this issue, then you just need to learn about the concept of "OS depreciation" and how to calculate depreciation.
Depreciation is called gradual transfercost of fixed assets to the cost of products. It is charged on a monthly basis. Several methods are used to calculate depreciation.
Methods of calculating depreciation
Answering the question: how to calculate depreciation of fixed assets, it is necessary to turn to the methods of its calculation. Among them, the following methods can be distinguished:
- linear method;
- method of reducing the balance;
- method of calculating it for the sum of the numbers of years of useful operation;
- as well as the method of calculating depreciation in proportion to the volume of products (works or services) produced (provided) by the enterprise.
Different methods of calculating depreciation
How to calculate depreciation in a linear way? Perhaps, this method is the simplest. He assumes that depreciation will be evenly charged over the entire operational period of the fixed asset from its original value, in accordance with the depreciation rates set at the enterprise. Such a rule is calculated based on the established number of years of useful operation of the OS object.
As for the method of reducing the remainder,It also calculates depreciation based on the annual rate. It is determined in the same order as in the above method. However, the depreciation amount is calculated on the basis of the residual value. Also, this method is called nonlinear.
The method of calculating depreciation for the sum of the number of yearsthe useful life is calculated as follows. The basis is the number of years that remain until the end of the operating life of the asset. This indicator is divided by the amount of years, useful exploitation. The result is multiplied by the original price of the asset.
It should be noted that the method of writing off the value of the OSin proportion to the products (works or services) issued (rendered) by the enterprise, it is assumed that depreciation will be accrued on the basis of the volume of output or services rendered, as well as the work performed.
The useful life of the OS is specified inClassification of fixed assets approved by the Decree of the Government of Russia from 1 January 2002 No. 1. In the event that an object is not included in this Classification, the enterprise independently determines its operational period.
In order to understand how to calculate the rateit is necessary to know that this concept determines the share of the value of the funds that is written off on a monthly basis in costs. Calculation of the depreciation rate begins with the determination of the original (residual) price of the fixed asset, as well as the timing of its productive operation.
How to calculate the amount of depreciation and reflect in the accounting?
So, you must first choose the method of calculationdepreciation, which is required to be fixed in the accounting policy of the enterprise. Further it is necessary to approve by the order of the rate of depreciation on all objects of fixed assets.
The next step will be the direct calculationdepreciation, which is usually carried out at the end of each month. For calculation it is necessary to use the method of determining the amount of depreciation charges, depending on the method adopted at the enterprise. The methods were already mentioned above.
The final stage will be accrual of depreciation in accounting. You can perform this procedure using the following accounting entries:
Дт 20, 25, 25, 44 Кт 02
Now you have full information about the transfer of costs to the costs that were spent on the purchase of fixed assets.