Depreciation of the car. Depreciation charge

Calculation of depreciation of a car is required if the driver is employed or in a taxi. As in the case of the OS, the calculation is carried out in order to timely allocate funds for repair, maintenance, replacement of worn-out components. Let us consider in more detail how depreciation of a vehicle in a vehicle is carried out.

Ways

Depreciation represents the depreciation of the car, expressed in monetary terms. The cost of the vehicle is paid off during its useful life. Depreciation in the accounting unit is carried out in one of the following ways:

1. Linear - the initial value of the object is written off in equal parts for the entire period of use of the object.
2. Reduced balance - the annual rate of deductions is calculated based on the period of use and the acceleration coefficient (2 or 3), which are established by law. Calculation is carried out on the residual value of the vehicle at the beginning of each year. This technique is applicable only to machines that are leased.
3. Write-off of the amount of the number of years of operation - the depreciation rate is multiplied by the initial or current value of the object.
4. The proportional method - the released volume of products for the current year is divided by the estimated for the entire period of use. The resulting norm is applied to the initial value of the object.

In practice, the first and fourth methods are most often used. No matter how depreciation is accrued in the accounting statement, in the accounting statement this process occurs in accordance with the provisions of Art. 259 of the Tax Code of the Russian Federation. The organization may at the beginning of each period (year) change the method of calculating depreciation. But if the nonlinear method was initially chosen, then the linear one can be used only after 5 years.

Rules for calculating the amount of depreciation

1. Only one method is applied to a homogeneous group of objects during the entire useful life.
2. Throughout the year, deductions should be made monthly.
3. The depreciation period of a car is determined by order of the head at the time of acceptance of the object on the balance sheet (at account 02).
4. Depreciation for each item should be accrued within its book value starting from the month following its commissioning.
5. Do not charge depreciation:

• after the end of the useful life;
• for fully depreciated facilities;
• on objects transferred to conservation;
• during the recovery period of the OS, if it lasts more than a year.

Example 1

LLC acquired for business purposes "Volga" 01/22/2001. The initial cost amounted to 175 thousand rubles. The management accounting order of the LLC says that depreciation on the vehicle is calculated in a linear manner. The service life was determined by the Unified Norms (until 2002): for a middle class car, a rate of 11.1% of the initial cost is provided. I.e useful life is: 100: 11.1 = 9 years. Car depreciation calculation:

175 x 0.111: 12 = 1.61875 thousand rubles.

This amount will be displayed in the control unit by posting DT26 KT02.

Since 2002, the LLC decided to calculate depreciation in accordance with the OS Classification, according to which cars belong to the 3rd group of objects. In the order, the head of the organization determined the service life of the vehicle - 48 months. The residual value of the car on December 31, 2001 in the BU was:

175 - 1.61875 x 11 = 157.19375 thousand rubles.

Duration of use: 48 - 11 = 37 months.

At NU, a car’s depreciation monthly will be charged in the amount of:

157.19375: 37 = 4.24847 thousand rubles.

Example 2

The company has on its balance sheet motor transport. For freight vehicles, depreciation is charged depending on the mileage (according to Unified Norms). 04/09/2001 CJSC put into operation GAZ 3307, which withstands 4.5 tons, with a mileage resource of 200 thousand km. at the price of 200 thousand rubles. (without VAT). The depreciation rate is 0.37% of the cost of the vehicle per 1000 kilometers.During the work in April, the mileage amounted to 1.4 thousand km, in May - 2.7 thousand km, in June - 3.1 thousand km.

Depreciation of a truck is calculated by the formula:

A = Initial cost x Rate x (Mileage: 1000).

Depreciation on the vehicle is charged from the next month after commissioning, that is, from May. Mileage for this period was 1.4 + 2. 7 = 4.1 thousand km. Let's calculate the depreciation of the car:

200 x 0.0037 x (4.1: 1) = 3.043 rubles.

This amount will be displayed in the balance by posting DT23 KT02.

Since 2002, the management of the company decided to carry out calculations according to the OS Classification (4th group of objects). The service life of the vehicle as of 01.01.2002 was 72 months. The residual value of the car is 176 654 rubles. Useful life for the purposes of NU: 72 - 9 = 65 months. At NU, a car’s depreciation monthly will be charged in the amount of:

176654: 65 = 2717.75 rubles.

Disadvantage

The linear depreciation method does not give exact results. It does not take into account all the costs of car maintenance. Accountants apply a calculation method in which the car is operated for no more than five years. Moreover, the amount of deductions is 10-20% of the cost of a new car. But if we are talking about old vehicles, it is better to use the non-linear method, when the amortization of a passenger car is charged at the residual value.

Sum of years

The company acquired FordTransit at the price of 1,685 million rubles. (net of VAT). The term of use of the vehicle is 5 years (60 months). Car depreciation will be calculated according to this algorithm:

1. The sum of the number of years is determined: 1 + 2 + 3 + 4 + 5 = 15.
2. A = serial number (from the end): 1 x vehicle cost.

The largest amount is debited in the first year, and the smallest in the last.

Nuances

The purchased car must be registered with the traffic police. But this process may take several weeks due to, for example, the lack of blanks. Depreciation must be charged from the next month after commissioning. But what if, at this point, the car is not yet registered? In the Tax Code of the Russian Federation there are no clear instructions on this subject. But the financiers argue that it is possible to depreciate even an unregistered vehicle, as the traffic police simply register the car, and do not register ownership.

The term of use of the vehicle in the NU is determined by the approved Classification of OS. It can also be used for used cars. It is enough to subtract from the period indicated in the directory the number of years of operation, which are documented. If the vehicle was purchased from an individual, then these data are contained in the passport for the car. If the previous owner was a company, then it is worthwhile to raise the acceptance certificate of the OS.

Sometimes a situation arises when the actual time of use of the vehicle is equal to the maximum period provided for by the Classification, or exceeds it. In such cases, the owner can determine the term independently, “according to the requirements of safety measures” (Article 259 of the Tax Code).

If the organization acquires an expensive vehicle or a minibus, then it must depreciate it using a decreasing coefficient (norm x 0.5). In fact, depreciation will be charged twice as long, which will affect the amount of deductions. This procedure is the responsibility of the company, which bought a car at a price exceeding 600 thousand rubles, or a minibus worth more than 800 thousand rubles. Until 2008, other limit amounts were in effect: 300 and 400 thousand rubles. respectively. However, it will still be necessary to use a coefficient of 0.5 to TS, the initial cost of which is less than the established values, since the selected depreciation method cannot be changed during the period of operation of the car.