Depreciation rate is a straight-line method. Methods for calculating depreciation of fixed assets: straight-line method

Here we find out the existing depreciation methods for fixed assets, as well as calculation formulas. We will analyze each method in detail and give an example of calculation for clarity.

All existing ways depreciation charges are divided into linear and non-linear, in total there are four of them in accounting. The organization chooses a convenient method for itself and uses it to write off depreciation.

Methods for calculating depreciation of fixed assets

Straight-line method of depreciation of fixed assets

The most common way. With this method, depreciation is charged in equal installments over the entire life of the asset. For the calculation, the initial cost is taken, which is the sum of all costs incurred in connection with the acquisition of the object. If the object was revalued, then the calculation is taken replacement cost.

Formula for calculating the straight-line method of depreciation of fixed assets

A \u003d Cost of fixed assets * Depreciation rate / 100%

Example of calculating depreciation using the straight-line method

Declining balance method

This is an accelerated method of calculating depreciation, why it is good and when it is convenient to use it, read the article devoted to this method “Declining balance calculation of depreciation”. The calculation is based on data on the residual value of the object.

Formula for calculating the declining balance method of depreciation

With this method, the annual depreciation amount is calculated using the formula:

A \u003d Residual value * Depreciation rate * Acceleration factor / 100%,

Residual cost - initial minus accrued depreciation.

Norm A.=100% / term beneficial use.

The acceleration factor is a factor set by the organization itself.

An example of depreciation calculation using the declining balance method

If we continue to count depreciation further, then it will decrease indefinitely, but will always be greater than 0. In order to completely write off the cost of fixed assets, there is article 259 in the tax code, which stipulates that when the residual value of the object is equal to 20% of the original cost, depreciation calculated as residual quality / number of remaining months of operation.

Fourth (last) year of operation:

A \u003d 12,500 / 12 \u003d 1,042.

Thus, for 4 years, the fixed asset was completely written off using depreciation.

Video lesson. Methods for calculating depreciation of fixed assets of an organization

The video lesson explains in detail the methods for calculating the depreciation of fixed assets of an organization and how it is calculated. The lesson is conducted by a consultant, an expert of the site “Accounting for dummies”, Chief Accountant Gandeva N.V. ⇓

You can download the slides and presentation for the video from the link below.

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

Formula for calculating write-offs based on the sum of the number of years of useful life

Annual depreciation is calculated using the formula:

A \u003d Initial cost of OS * number of years remaining until the end of the useful life / sum of the numbers of years of the useful life

Depreciation example

Cost write-off method in proportion to the volume of products (works)

Formula for calculating the write-off method in proportion to the volume of production

A \u003d Actual production volume * Initial value / Estimated production volume over the entire useful life

Calculation example

The main asset is a car with an initial cost of 100,000. The estimated mileage is 400,000 km.

We find the ratio:

initial cost / estimated mileage = 100,000 / 400,000 = 0.25 rubles / km.

Actual mileage in January - 4000 km. A \u003d 4000 * 0.25 \u003d 1000.

Actual mileage in February - 9000 km. A \u003d 9000 * 0.25 \u003d 2250.

Actual mileage March - 2000 km. A \u003d 2000 * 0.25 \u003d 500.

In the same way, depreciation is calculated for each month. The chosen method for calculating depreciation is reflected in, OS-1a and OS-1b, as well as in accounting policy organizations.

We continue the topic of fixed assets, next time I will tell you about.

The straight-line depreciation method eliminates temporary differences under PBU 18/02. The article contains formulas and calculation examples, complete reference books on fixed assets for free.

To always easily calculate depreciation, we recommend downloading:

Calculate depreciation

Step 1. Determine the period of use of the object (SPI).

PTI is the estimated time during which the object will be used in business. SPI for the fixed asset is determined at the time when it is put into operation, and fixed by order of the head.

In the future, it is possible to change the SPI only in cases expressly provided for in the accounting legislation (completion, additional equipment, modernization, reconstruction).

The commission determines the length of the useful life for linear depreciation based on:

• the planned duration of the use of the object in business to generate income;
• the period after which there will be complete wear and tear of the fixed asset - moral or physical. This period is determined by the conditions in which the object will be located, the intensity of its operation, the number of repairs, etc.
• other restrictions on the duration of operation - for example, the duration of the lease agreement for the facility.

Example 1

LLC "Monolit" bought a company car for the financial director and plans to operate it for 5 years. By order of the General Director of "Monolit" I installed the SPI of the car in accounting for a period of 5 years.

If in accounting and in tax accounting the STI of the fixed asset is different, then temporary differences will arise according to PBU 18/02. This will create additional workflow and new postings.

Example 2

Let's continue the first example and let's assume that in the tax accounting the FTI of a car is from 7 years to 10 years inclusive. In this case, each month the accounting depreciation exceeds the tax depreciation. Various amounts monthly expenses will result in the recognition of temporary differences.

A sample order for various SPIs is given in the window below, it can be downloaded.

To avoid additional labor costs, you can define the same SPI for accounting and for taxation.

Example 3

Let's continue the second example and assume that the car is technically usable for 20 years without any other restrictions. In such a situation, Monolith can indicate in the order the same period for linear depreciation in accounting and taxation - for example, 8 years.

Step 2 Determine annual depreciation rate.

Example 4

Let's continue with the third example. If the life cycle of a car is 8 years, then the annual linear depreciation rate is 12.5% ​​(1/8 years x 100%).

Step 3

The cost of an object in accounting is determined when it is put into operation and is formed from all the costs of obtaining an object and bringing it into working condition, including the cost of purchase, delivery, installation, non-refundable taxes, customs payments, etc. For more information on what constitutes the cost of an object, see Table 1.

Table 1. The cost of the object for depreciation on a straight-line basis

Step 4 Determine the annual amount of linear depreciation - according to the formula:

Example 5

Let's continue with the fourth example and suppose that book value car during commissioning - 600,000 rubles. Then annual depreciation for a car is 75,000 rubles. (12.5% ​​x 600,000 rubles).

Step 5 Determine depreciation per month.

To do this, the annual amount of linear depreciation is divided by 12.

Example 6

If we continue the fifth example, then depreciation per month will be 6250 rubles. (75,000 rubles / 12 months). Suppose that the car was put into operation in September 2018. The Monolith accountant will reflect the transactions in the accounting in this way.

As of the date of commissioning of the facility in September 2018:

Debit 01 Credit 08

Every month since October 2018:

Debit 26 Credit 02

Linear depreciation method in tax accounting

How to write off the costs of fixed assets in tax accounting is shown in the diagram:

The linear method of depreciation in tax accounting is an algorithm of actions that includes four steps.

Calculate depreciation

Step 1. Determine the SPI of the object.

For taxation, the SPI of a depreciable fixed asset is determined on the basis of:

1. Classifications according to Decree No. 1 of 01.01.02, which contains a list of property objects divided into cushioning groups and corresponding SPIs with indication of codes according to All-Russian classifier fixed assets (OKOF);
2. Manufacturer's passport;
3. other technical documents.

In total, the Tax Code provides for 10 depreciation groups, they are shown in Table 2.

Table 2. SPI for the straight-line depreciation method

The full current OKOF classifier is shown in the window below.

If the OKOF code for the fixed asset is in the Classification, then it must be depreciated during the FTI, which is given for its depreciation group.

Example 7

Let's continue the previous examples and suppose that the engine size of the car that the Monolith bought exceeds 3.5 liters. Such machines are indicated by OKOF code 310.29.10.24 in the 5th group. This means that the STI for a car can be set for a period of 7 to 10 years inclusive, this is a period of 85 to 120 months.

Step 2 Determine the monthly depreciation rate using the formula:

Step 3 Determine the initial cost of the asset.

See Table 1 for information on how the value of an object is formed.

Step 4 Determine depreciation per month using the formula:

Example 8

If we continue the seventh example and assume that for a car worth 600,000 rubles. SPI for taxation is 8 years (96 months), then depreciation per month will be 6250 rubles. (1/96 months x 100% x 600,000 rubles).

Organizations independently choose the method of calculating the amount of depreciation based on the characteristics of production and their own preferences. There are 4 ways in total, the most common of them is linear.

Its pros and cons and all the nuances of calculus will be discussed in this article.

What is this method?

The straight-line method is an accrual method in which the transfer of the value of property, plant and equipment to finished products carried out evenly throughout the entire period of operation.

The initial cost is taken as the basis for such calculations. This is the sum of all expenses spent on the purchase of an asset, its delivery, installation and commissioning.

If the company revalued its property, then the replacement cost is used in the calculations.

Calculation of the amount of depreciation is impossible without establishing the duration of the service life. Its duration is recommended to be determined in accordance with the developed state. However, an independent forecast of the period of operation of the property is possible. For this, the following factors are analyzed:

• physical wear, which is associated with the mode and working conditions;
• possible period of use corresponding to the capacity of the equipment;
• regulations and other legal restrictions on the time the asset is used.

The positive aspects of using this method include the following:

• simplicity of calculations, no need to do lengthy calculations and understand complex formulas;
• the value of the property is evenly transferred to the finished product;
• depreciation is calculated for each object;
• this method is used in tax accounting;
• no regular recalculations required;
• suitable for depreciation of real estate.

Along with the advantages, there are a number of disadvantages due to the peculiarities of production:

• the deterioration of the initial state of the equipment over time is not taken into account;
• obsolescence is not taken into account;
• not suitable for large organizations that use equipment unevenly, that is, when some machines are idle;

The negative consequences of using the linear method are inferior to the pluses. That is why it is chosen for accounting by the vast majority of enterprises.

You can learn more about all counting methods from the following video:

The procedure for the accrual

Deductions are made from the first day of the month, which follows the date the asset was registered.

This process ends only in two cases:

• after the full transfer of cost to finished products;
• disposal of an object from the property of the enterprise as a result of sale, theft, breakdown and other cases.

At the same time, depreciation deductions stop accruing from the first day of the month following the date of exclusion of the asset from the ownership of the organization.

Accrual may be temporarily suspended if:

• the object is mothballed for a period of more than three months;
• the property has been under reconstruction or modernization for more than a year.

After the assets are returned to production, the deductions should be resumed. The annual depreciation amount must be calculated taking into account the replacement cost.


Sometimes the property of the enterprise includes assets that were in use in other organizations. These objects include:

• contributions to the authorized capital;
• fixed assets acquired after the reorganization;
• purchased non-new assets.

For such objects, the rules, calculation and procedure for calculating depreciation are exactly the same as for new ones. However, it is worth considering the length of their stay in another company. For up-to-date accounting it is necessary to subtract from the useful life the time of its actual operation. All depreciation accumulated on this object in another company is taken together with book value asset.

Depreciation accounting is carried out using the contra account 02. In the course of its activities, the enterprise records all cases of movement of the accumulated amount with postings. For example:

All these transactions are entered into the journal of transactions based on the depreciation calculation sheet. The value of fixed assets is subject to transfer to finished products monthly.

The amount of depreciation, additional charge and write-down as a result of the revision of the value of assets should be paid in a timely manner.

Calculation with examples

Calculation in a linear way is not difficult and does not require a significant investment of time.

Formula for determining the annual depreciation amount:

• From the first - the initial cost;
• H a - depreciation rate as a percentage.

The norm is calculated as follows:

• n is the service life, expressed in months.

Example #1

Let the enterprise LLC "Zamok" purchased equipment in the amount of 210 thousand rubles. without VAT. The service life is defined as 5 years, which is 60 months.

• Monthly rate: 1 / (5 * 12) * 100 = 1.66667%
• The amount of deductions per month: 210 * 1.66667 / 100 = 3.49986 thousand rubles.
• Amount for the year: 3.49986 * 12 = 42 thousand rubles.

Residual value by years:

1. 210 - 42 \u003d 168 thousand rubles.
2. 168 - 42 \u003d 126 thousand rubles.
3. 126 - 42 \u003d 84 thousand rubles.
4. 84 - 42 \u003d 42 thousand rubles.
5. 42 - 42 = 0 rub.

Example #2

There is another calculation algorithm. The annual value in this case is defined as the quotient of dividing the value of the object by its service life. This method is somewhat simpler than the standard one.

LLC "Tina" bought equipment at a cost of 54 thousand rubles. According to the classifier, the service life of this equipment is three years.

During each year, the amount to be transferred is:

• 54 / 3 \u003d 18 thousand rubles.

Monthly charge:

• 18 / 12 \u003d 1.5 thousand rubles.

Residual value:

1. 54 - 18 \u003d 36 thousand rubles.
2. 36 - 18 = 18 thousand rubles.
3. 18 - 18 = 0 rub.

The linear method is great for accounting for the depreciation of fixed assets that are not used directly in production, for example, structures, buildings. The time factor has a significant influence on the properties of such objects.

Straight-line method of depreciation of fixed assetsis probably the simplest and most convenient in calculations. Read more about the straight-line method and the formula used to calculate depreciation later in our article.

The linear method of calculating depreciation of fixed assets is the essence of the reception

Depreciation when choosing the straight-line method is charged every month for each fixed asset separately, depending on its useful life (clause 2, article 259 of the Tax Code of the Russian Federation).

The straight-line method of depreciation implies that following formula depreciation calculation:

Am = OS × k

Am - the amount of depreciation deductions for the month;

k - monthly depreciation rate, expressed as a percentage;

OS - the initial or replacement cost of a depreciable fixed asset.

The depreciation rate for each item of fixed assets is determined based on its useful life in months and is calculated using the formula:

k = (1 / n) × 100%

where n is the number of months of useful life of the item of fixed assets.

This indicator is established on the basis of the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (hereinafter referred to as the Classification of fixed assets).

Uniform attribution to expenses of the cost of depreciable fixed assets is the main convenience of the linear method.

Calculation of depreciation using the straight-line method - example

Let's explain on specific example how the straight-line depreciation method is used in practice.

On March 18, 2018, Gamma LLC purchased a woodworking machine for the production of furniture and was registered as a fixed asset at an initial cost of 180,000.00 rubles. The useful life of the machine was set at 72 months. this fixed asset belongs to the 4th depreciation group according to the Classification of fixed assets.

Calculate the amount of depreciation for one month:

Am \u003d 180,000.00 x (1/72 × 100%) \u003d 2,500.00 rubles.

Since, with a linear month, depreciation starts from the month following the month when the purchased machine is accepted on the balance sheet, starting from 04/01/2018, for 6 years (72 months), Gamma LLC will monthly charge depreciation in the amount of 2 RUB 500.00

Transition from non-linear to straight-line depreciation method

If a non-linear depreciation method was initially used, and later it was decided to use a linear one (the Tax Code allows you to change depreciation methods, but not more than once every 5 years), then accountants may have a lot of questions in connection with such a transition.

1. What useful life is used in the calculation? When switching to the straight-line method of accrual of depreciation, deductions are calculated based on the remaining useful life of the object. This deadline must be determined on the 1st day of the month tax period when the use of the linear method begins (paragraph 2, clause 4, article 322 of the Tax Code of the Russian Federation).
2. What value of the object should be taken as a basis for the new method of calculating depreciation? When switching to the linear depreciation method, it must be remembered that part of the value of the fixed asset has already been depreciated, therefore, the residual value is used in the calculation, which is also determined at the beginning of the tax period (clause 4, article 322 of the Tax Code of the Russian Federation). This is the position of officials (letter of the Federal Tax Service of Russia for Moscow dated December 1, 2009 No. 16-15 / 125942, letter of the Ministry of Finance of Russia dated January 28, 2010 No. 03-03-06 / 1/28).
3. What should be done if, when switching to the straight-line depreciation method, the actual operation period exceeded the useful life of the object, but the cost of the fixed asset was not fully written off to expenses. In such a situation, it is necessary to accrue depreciation of the object until its cost is written off (letter of the Ministry of Finance of Russia dated July 21, 2014 No. 03-03-РЗ / 35549). In this case, the useful life is determined by the taxpayer in accordance with the provisions of par. 2 p. 7 art. 258 of the Tax Code of the Russian Federation and taking into account safety requirements and other factors affecting the wear of the object.

Everything that is used by the enterprise in production, and, ultimately, makes a profit, wears out. The cost of fixed assets is transferred in parts to the price of manufactured products. This process is called depreciation.

The tax legislation of the Russian Federation states: depreciation is mandatory for all commercial enterprises registered in the territory of our country. Russian accounting standards define four main methods of depreciation. Which of them to choose, the heads of organizations have the right to determine independently, unless otherwise provided by law. This choice must certainly be reflected in the formation of accounting policies.

Linear way

One of the most common calculation methods. About 60-65% of enterprises use the straight-line method of depreciation. The reason for this popularity is that this method is the most understandable and easy to use: deductions occur linearly, that is, an equal part of the cost of any type of fixed capital is transferred to the cost of goods or services every month, without additional conditions and reservations.

Organizations begin to transfer the cost of the depreciation object to products from the first day of the month following the month in which the equipment began to be used. Depreciation charges end on the first day of the month following the month in which the cost of the equipment was fully written off. Or when the object has retired from the depreciation property of the taxpayer, regardless of the reasons.

AT Tax Code RF, where it is said how to calculate depreciation in a linear way, in addition to those listed, one more point is stipulated: if the property of your enterprise was given away under an agreement in free use to another IP, or was under reconstruction, or was mothballed, then deductions begin on the first day of the month following the month when the property or property was returned to the capital of your company. In this case, the recoverable value must be determined.

The procedure for calculating depreciation using the straight-line method

1. First, let's find out the useful life of the equipment (SPI). This can be done by referring to the Tax Code of the Russian Federation, Art. 258. Depreciation groups are defined there, and it is said that the classification of fixed assets that are included in them is approved by the Government of the Russian Federation. If the equipment used is not indicated in the groups, the taxpayer has the right to independently establish the STI. At the same time, he must adhere to specifications and/or manufacturer's recommendations. Another caveat is that if the manufacturer purchases non-new equipment, he can reduce the TPV by as many months as it was used by the previous owner.
2. Now we need to calculate the depreciation rate. To determine this indicator, the following formula is used: K \u003d 1 / n * 100%, where K is the depreciation rate we are looking for; n is the already found equipment SPI, expressed in months.
3. Final stage. We carry out directly the calculation of depreciation of equipment in a linear way. To do this, we multiply the initial price of the depreciation object by the previously obtained depreciation rate.

OS calculation example

In order to understand this simple calculation principle, let's consider how depreciation is carried out in a linear way. Suppose we are in the tailoring business. To increase productivity, we bought a new sewing machine and paid 24,000 rubles for it. The new equipment began to be used in March 2012.

1. According to the Tax Code of the Russian Federation, the sewing machine belongs to the third depreciation group. This means that DPI = 3-5 years, 36 and 60 months, respectively. We expect, based on the specifics of production, that we will use the equipment for 40 months.
2. Let's calculate the depreciation rate. Based on the above formula, we get:
3. 1/40*100%=2,5%
4. Thus, the depreciation of one sewing machine is equal to: 24000 * 2.5% (0.25) = 600. It turns out that every month 600 rubles will be charged for clothes sewn by our company. This will continue until July 2016, if force majeure does not happen and the machine does not fail.

The resulting indicator is used when calculating the costs of production and sale of the product or service produced (in order to reduce the tax that is levied on profits). Without it, it is impossible to determine the property tax or calculate the liquidation value of the enterprise. In addition, the amount of depreciation deductions is taken into account in the general investment costs project.