Depreciation rates: calculation formula with explanations. Depreciation rate of fixed assets

It is worth starting with the interpretation of the concept of depreciation. This term is interpreted as a gradual transfer of the amount spent on the acquisition of fixed assets to manufactured products (services).

There are tax consequences of adjusting the amount of depreciation deductions calculated according to the norms established by law. The amount of depreciation accumulation, which is set as a percentage of the existing book value of fixed assets, is otherwise referred to as the depreciation rate of fixed assets.

Basic concepts

Wear- the process of gradual loss of consumer value OS. It is divided into physical and moral. In the first case, we are talking about a decrease in consumer value due to wear of parts, the negative impact of aggressive environments, and natural factors. In the second - a decrease in value, regardless of physical wear and tear.

It is customary to distinguish between obsolescence of the 1st kind (loss of the 1st initial cost due to an increase in labor productivity in the industry where the operating systems are manufactured) and the 2nd kind (development of more progressive, economical technology, as a result of which there is a decrease in the relative usefulness of obsolete operating systems).

Depreciation objects- OS, which are in the company either on the rights of ownership, or operational management, or economic management.

Useful life- the average duration of the service of objects of a particular type.

Depreciation rate- the annual percentage of reimbursement of fixed assets, established by the state. In our country, uniform depreciation rates are used. This indicator is defined for each type of OS.

The economic meaning of depreciation

There are several versions, namely:

1. Through the depreciation mechanism, cash flows are formed, subsequently directed to the reproduction of fixed assets.
2. In accordance with the accrual principle, this is a way of splitting large investments in fixed assets by periods.

The depreciation rate of fixed assets is expressed as a percentage of the existing book value of the classification groups of non-current assets. At the same time, the norms are widely differentiated by types of equipment, machines, as well as by types of work where they are applied, and by existing industries.

Depreciation methodology

There are only five payment methods:

Depreciation rate: calculation formula

For accounting purposes, the calculation of this indicator is carried out according to 2 formulas. In the first case, the annual depreciation rate is determined as follows:

Us \u003d (Pst - Lst) : (Ap Pst) 100%, where

Pst - 1-initial cost of fixed assets, in rubles;

An important place in the composition of the enterprise's funds used as capital investments is occupied by profit. Today, one can observe a trend towards an increase in the share and absolute size of profits in the sources of capital investment.

Finally, it is worth recalling that the article considered such concepts as depreciation, depreciation, depreciation rate, service life, and so on.