Account 02 "Depreciation of fixed assets" is used to summarize information about the amounts accumulated during the operation of the facilities. This article is necessary to reduce the replacement or initial cost of the OS. Let us consider in more detail how accounting is carried out on account 02. 
General information
Depreciation is considered that part of the cost of fixed assets that falls on a separate reporting period. In some cases, it is understood to mean a non-taxable share of profit. In accordance with paragraph 20 of the Order of the Ministry of Finance on the approval of guidelines on the rules for the formation of reporting indicators of the organization, 01, 02 accounts summarize information on both existing and on modernization, reconstruction, restoration, conservation or in reserve objects, with the exception of some material values .
Specificity
Today, re-amortization used during the Soviet period is not permitted. Along with this, the accrual of two amounts is currently allowed. One is calculated according to generally binding, state standards, and the second is determined in the interests of the owners. Enterprises have the right to set their own standards, decreasing or increasing generally accepted ones. This procedure allows companies to receive their own share of profit and from it to pay dividends.
Account 02: characteristic
In determining the nature of the article under consideration, certain difficulties arise. Some experts regard it as regulatory, contractual, others as a stock account. In the first case, the account 02 is considered only as a credit turnover account. 01. For example, a car was purchased for 120 thousand rubles. and will be operated for 10 years. This purchase is not considered as spending money, since its price is capitalized, but each year it decreases by 12 thousand rubles. In this case, the replacement (or initial) value is stored on the debit account. 01.
After being written off in the last year, if the operation continues, the balance may remain. However, its value will be “nullified” by an equal amount on account 02. Depreciation of fixed assets in the second case is interpreted as part of the cost of goods sold or manufactured. Therefore, it is presented in the income of the organization received in the process of economic activity. Thus, to account 02, the amounts that make up part of the tax-free profit are transferred. 
Postings
Depreciation charged to account 02 is recognized on credit. At the same time, it corresponds with the articles reflecting production / selling expenses. The landlord transfers the amounts to account 02 on credit and debits them. This posting is made if the provision for the temporary use of assets is recognized as operating income. Upon write-off, sale, gratuitous transfer, partial liquidation and other disposal, the amount is transferred to the credit account. 01. In the same way, a record is made when writing off charges for completely damaged or missing operating systems. Analytical accounting depreciation charges it is advisable to carry out on the same registers where the analysis of fixed assets is conducted. If the financial policy of the enterprise provides for two accrual rates, then the specialist performs, respectively, 2 types of calculation.
Features of transferring amounts to account 02
Fixed assets can be used in a variety of ways. However, regardless of this, when calculating the amounts, a number of rules established by regulatory acts should be followed. In particular, accrual to account 02:
- It starts with the month that follows the period of capitalization of the object.
- It is carried out regardless of the results of the enterprise.
- It terminates from the 1st day of the month following the month of final redemption of the value or write-off of the object.
- It is not interrupted during the useful life period, except as provided for by regulatory enactments.
Leased OS
Depreciation is usually carried out by the owner. Amounts are stated in accordance with general rules. Account 02 is credited, and various items are debited depending on the method of recognition of income. If the company has determined that the provision for temporary use of its own assets for a fee is the subject of its activities, the amount shall be fixed on Cd. 90/1. At the same time, expenses related to rent, depreciation, including, are reflected in the debit of accounts that take into account costs. Subsequently, they are written off to DB mid. 90/2. The financial result from the transfer of tangible assets to lease is reflected first in the account. 90, and then transferred to mid. 99. If the company determines that the rent acts as other income, then it is reflected in the account. 91/1. Costs are shown in db sc. 91/2. The financial result in this case is reflected first in the middle. 91, and then transferred to the account. 99. 
Assets received free of charge
In the Order of the Ministry of Finance No. 34n dated 07.29.1998, a list of the OS of the company is established for which depreciation is not charged. This list is valid from 01.01.2001. It includes:
- Objects whose consumer characteristics do not change over time. These include, in particular, land plots.
- Housing Fund. Here it is necessary to take into account that for objects that are operated by the enterprise for profit and are reflected in the account for recording profitable investments in tangible assets, depreciation is calculated according to general rules.
- Objects of improvement and forestry.
- Productive cattle, deer, oxen, buffalos.
- Objects of road infrastructure.
- Perennial plantations that have not reached the operational age, etc.
Prior to the approval of Order No. 31n, which amended the above list, depreciation was not charged on objects received in accordance with gift contracts and free of charge during privatization. They were listed on January 1, 1998. Depreciation was not accrued on fixed assets received free of charge and under gift agreements only from January 1, 1998 to December 31, 1999. Currently, discussions are ongoing regarding objects purchased before January 1, 2000 .
Accrual for tax purposes
When calculating the amounts, a number of features should be taken into account. First of all, depreciable objects include fixed assets and intangible assets. The list of property for which no accrual is made is given in Art. 256 Tax Code. It is similar to the list defined in PBU 6/01. However, there are several differences. For the purposes of taxation, depreciation is not charged on fixed assets received / transferred for free use, works of art acquired from budgetary appropriations, on material values, the initial cost of which is less than 10 thousand rubles, and so on.
It should also be taken into account that the distribution of property is carried out in ten groups in accordance with the useful life. The classification is determined by the government. Depreciation can be calculated using the linear or non-linear method. The first should be used in the calculation of amounts for structures, buildings, transmission devices, assigned to 8-10 groups. For other objects, you can use any calculation method. The non-linear method is similar to the calculation scheme for the reduced balance. However, it has several features. They are indicated in Art. 259 Tax Code. 
Special OS Categories
When calculating the amounts of fixed assets used to work in aggressive conditions or with increased shift to the depreciation rate, it is allowed to apply a multiplying factor. Moreover, it should not be more than 2.A similar coefficient, but not more than 3, can be used for objects that are the subject of the contract leasing (financial rent). These provisions do not apply to assets included in groups 1-3 if accrual is made in a non-linear way. For passenger vans, passenger vehicles, the cost of which is 400 and 300 thousand rubles. accordingly, the basic depreciation rate is applied with a coefficient of 0.5. Allowed for accrual at reduced rates. The corresponding decision is made by the head of the organization. 
Additionally
Another feature of calculating depreciation amounts for tax purposes is the fact that the replacement (initial) value of the objects will be calculated without taking into account the results of the revaluation of fixed assets performed after January 1, 2002. Such a decision is determined by the desire to stop legal manipulations with object prices and size accruals, which changes and, as a rule, very significantly the financial result of the company.
