State and municipal unitary enterprises.

A unitary enterprise is a commercial organization that does not have ownership of the property assigned to it. The property of a unitary enterprise is indivisible, i.e. unlike business partnerships and companies, it cannot be distributed among deposits, shares and other shares.

Only state and municipal enterprises can be created in the form of unitary enterprises. A unitary enterprise is managed by a head (director), who is appointed by the owner. Usually this is an authorized management body (ministry, agency, etc.) and the head of a unitary enterprise is accountable to it. Like any other commercial organization, a unitary enterprise is liable for its obligations with all its property, but it does not bear responsibility for the obligations of the owner. The property of a unitary enterprise will be transferred, as a rule, to the so-called economic management. The right of economic management allows a unitary enterprise to own, use and dispose of the property transferred to it, but with certain restrictions. Dispose of your property, i.e. sell, rent, pledge, etc. without the consent of the owner, a unitary enterprise cannot. At the same time, the owner is obliged to exercise control over the use for its intended purpose and the safety of the property proper to the enterprise. Government Russian Federation may create unitary enterprises on the basis of federal property transferred to the enterprise and on the basis of the right of operational management. Such an enterprise is called federal government company.

The main distinguishing features of a state-owned enterprise are as follows:

1. The enterprise is created by the decision of the Government of the Russian Federation.

2. The Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise if its property is insufficient.

3. The owner may seize the unused or misused property of the state-owned enterprise and dispose of it at his own discretion.

The concept, composition and structure of fixed assets.

Fixed assets are understood to be a part of the property of a construction company used as means of labor for material production, and also in the non-productive sphere for a period exceeding one year, and worth more than 100 times the minimum monthly wage (MMW). Fixed assets fully or partially retain their natural form for the entire period of service, in parts transferring their value to manufactured products and reimbursement from the accumulated depreciation fund.

Fixed assets are divided into three parts: financial assets, intangible assets and objects in material form.

Financial assets consist of securities of fixed assets, shares in the capital of other firms, etc.

TO intangible assets relate:

· rights for the protection of industrial property (author's certificates, patents, etc.), as well as licenses for such rights;

The value of the firm (“goodwill”), also known as reputation. It is defined as the difference between the amount spent on the acquisition of the firm and the net assets of the firm at the time of its sale.

Objects in tangible form subdivided into:

· Industrial and production funds. They participate directly in the production process or create the necessary conditions for it.

· non-production funds satisfy the social and cultural needs of the workers of the construction company.

Industrial production assets include a large number of objects that differ from each other technical specifications: appointment and contribution to the production process. In this regard, there is a need to classify them. Industrial production assets are divided into two parts: active and passive. The active part affects the objects of labor and is directly involved in the production process, while the passive part creates the conditions for its implementation.

IN active part include:

· working machines and equipment (excavators, bulldozers, cranes, etc.) that are used in the production of construction and installation works;

· power machines and equipment (generators, mobile power plants, transformer substations, compressors, etc.). They are used to generate and process energy;

· vehicles, which are designed to move people and goods (road and rail transport);

a tool that has a service life of more than one year and has a value estimate of more than 100 minimum dimensions monthly salary.

The passive part consists of:

buildings. These are the buildings where the products are made, warehouses, transport buildings, buildings occupied by offices and offices, and other premises;

structures. These are tunnels, bridges, power lines, heating mains, overpasses, automobile and railroads and so on.;

· inventory (desktops, furniture, workbenches, etc.) that has a service life of more than one year and costs more than 100 times the minimum monthly wage;

Other fixed assets, including land plots.

The ratio between groups of composition of the main industrial production assets determined by their structure. It depends on many factors - the size of the firm, the technical level of production, the level of specialization and industry affiliation. So, for construction companies that carry out construction and installation work at various construction sites, specific gravity the active part is higher than the passive part.

Also, industrial production funds can be own and attracted.

Own fixed assets are funds owned (on the balance sheet) of the company.

Attracted fixed assets are funds taken for temporary use from other organizations on a lease basis or in the manner of rendering services, while payment is made for the actual hours worked. For example, the mechanization department allocates construction equipment, together with service personnel, to a construction company. During the use of this technique construction firm makes payment, according to the contract, to the mechanization department.

Fixed non-production assets include housing and public utilities, health care and education, cultural institutions.

Methods for assessing fixed assets and types of their depreciation.

Accounting and evaluation of fixed assets is carried out in natural and value form. An in-kind valuation is necessary for technical and economic calculations when determining the production capacity of an enterprise, developing projects for the production of work and production technology, labor productivity, etc. Valuation allows you to determine the amount of funds and sources of financing for the acquisition of the required number of fixed assets, as well as to identify the structure, dynamics and amount of depreciation, which allows you to determine production costs.

There are several types of valuation of fixed assets: at initial cost; at replacement cost; at residual value.

Initial cost (book value) is determined by summing up the actual costs of acquisition or manufacture, delivery, storage and installation. If fixed assets are invested in authorized capital firms, their initial value will be equal to the monetary value agreed with the founders. Also, if fixed assets are transferred free of charge, then they are valued at market value on the date of acceptance accounting. The initial cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

commercial organization may not more often than once a year (at the beginning of the reporting year) revaluate groups of homogeneous fixed assets according to replacement (current) cost by indexation or direct recalculation at documented market prices. Land plots and nature management facilities are not subject to revaluation.

In addition to the original and replacement cost, there is a method for valuing fixed assets at residual value, which shows the value of fixed assets that has not yet been transferred to manufactured products.

When writing off and liquidating fixed assets due to moral or physical wear and tear determined liquidation value- the difference between the proceeds from the sale of fixed assets (by other firms or at the cost of scrap metal) and the cost of their dismantling.

In the process of production, fixed assets gradually wear out and lose their original and use value. But there is a certain part of fixed assets that is not subject to depreciation - land and financial assets.

Fixed assets subject to depreciation are limited by the time of their use (service life). Distinguish between physical and moral depreciation.

Physical deterioration there is a consequence of the impact of natural and climatic conditions (corrosion, weathering, destruction of wooden structures, etc.) and specifications(operational loads, shift work, quality Maintenance and repair, etc.). Physical deterioration can be complete or partial. Full depreciation implies the need to replace old equipment with new, and partial depreciation can be eliminated by overhaul and equipment upgrades. The degree of depreciation of fixed assets is determined by the coefficient of physical depreciation according to the formula:

Ki \u003d I / Fb * 100%,

where Ki - wear coefficient;

And - the amount of depreciation (accrued depreciation);

Fb - book value of fixed assets.

Obsolescence fixed assets - depreciation and decrease in the efficiency of their use even before complete physical deterioration.

There are two types of obsolescence:

1. Old fixed assets depreciate due to lower production costs in industries that supply fixed assets.

2. The emergence of new, more advanced equipment.

The costs of products manufactured on obsolete equipment are higher than on new ones, as firms spend more labor time, materials per unit of output and charge more depreciation.

Fixed assets are company assets that serve for a long time and are replaced by others only as they wear out. Depreciation of fixed assets is considered the gradual loss of property of its own consumer value. In the process of work or, conversely, idle time, any object of production assets consistently wears out - buildings are destroyed, spare parts and parts wear out, machines, vehicles and equipment fail. The wear of the OS, its varieties and calculations that allow you to set the percentage of wear of an object will be discussed in our article.

Depreciation of fixed assets: physical and moral

So, wear and tear of the OS is the loss of value during operation or inactivity. It is either physical or moral. Physical manifests as loss technical qualities and characteristics under the influence of time and production processes. Physical depreciation is divided into productive (in which the loss of value occurred during operation) and unproductive (when the object wears out after being mothballed for a long time).

Moral is depreciation, in which the cost of an object decreases as a result of the appearance on the market of its improved analogues with more high performance and lower cost.

Studies of the logic of physical and moral depreciation establish the duration of wear of a particular OS object. These studies underlie the calculated normative service life (SLI) of property and depreciation rates.

Depreciation and amortization of fixed assets

In order to timely replace fixed assets with worn-out resources without prejudice to the company's activities, it is necessary to provide a mechanism for transferring the value of retired funds to manufactured products. This is how the depreciation fund is replenished, the funds of which will subsequently be directed to the acquisition of new fixed assets. Only under such a condition is it possible to reproduce the OF.

Thus, depreciation and reproduction of fixed assets are inseparable categories, and the process of consistently transferring the cost of fixed assets to manufactured products in order to accumulate funds for the reproduction of fixed assets is called depreciation. A sinking fund is a special reserve, which is financial resource for investment.

Wear calculation

The transfer of the cost of capital assets to the company's products is carried out by accruing depreciation of fixed assets. It is based on the calculation of depreciation based on the principle of gradualness. Depreciation expenses are considered to be amounts that form part of the cost of fixed assets, and then transferred to the price of the product. They form the cost item "depreciation" in the cost of the product. Their size is set as a percentage according to the norms calculated on the basis of approved OS classifiers.

All fixed assets are divided into 10 depreciation groups, and the main criterion for division is the service life of the object. For example, the 1st group includes OS with a service life of no more than 2 years, and the 10th group includes objects whose operation is expected to be over 30 years. Tax accounting is guided by the definition of the depreciation group of the object based on the classifier, accounting - establishes it for reasons of expected operation.

The depreciation rate is the percentage of depreciation of fixed assets, the calculation formula of which is the ratio of one to the number of months of effective operation of the facility. We can assume that depreciation is an expense calculated as a percentage of the cost of fixed assets, attributed to production costs and included in the cost of the product.

The degree of depreciation of fixed assets

To determine the degree of wear, an indicator such as the wear coefficient is used. It shows how worn out the object is, i.e. the user learns to what extent the upcoming replacement of the object is funded as it wears out. It is calculated by the ratio of the amount of accrued depreciation to the initial cost of the object.

For example, a company operates a machine with wear and tear, that is, depreciation charges, in the amount of 20,000 rubles. The initial cost of the machine is 100,000 rubles. Calculate the degree of depreciation of fixed assets - this can be done using the formula:

K \u003d AO / PS x 100, where AO is the amount of accrued depreciation, and PS is the initial cost.

K \u003d 20,000 / 100,000 x 100 \u003d 20%

This means that the object is worn out by 20%, i.e. the accumulation of the depreciation fund for the purchase of a new machine is 20%. Thus, the depreciation of fixed assets of the enterprise is equal to the amount accumulated for their reproduction.

Depreciation rate of fixed assets: formula for calculating the balance sheet

You can find data on the accrued depreciation of fixed assets in the notes to the balance sheet. They have the form of Appendix No. 5 to the balance sheet, which was part of the financial statements until 2011. Despite the fact that the mandatory nature of this form has been canceled, it is used to explain the dynamics of fixed assets in the period under review. The formula used to calculate the amount of depreciation of fixed assets, as applied to the explanations, looks like this:

K \u003d group 5 lines 5200 f.5 / group. 4 lines 5200 f.5 x 100

Analysts consider the depreciation coefficient of the fixed asset together with the asset shelf life factor, calculated as the ratio of the residual value to the original one. These indicators characterize the state of fixed assets and have an analytical value, more often conditional, since the depreciation method plays an important role.

Ministry of Education and Science of the Russian Federation

Federal State Budgetary Educational Institution

higher professional education

"Altai State Technical University them. I.I. Polzunov"

Institute of Intensive Education

Coursework in the discipline "Economics of the organization (enterprise)"

Theme "Depreciation and amortization of fixed production assets of enterprises"

The work was completed by: I.A. Okulova

Student gr. Zr-M-21signature, acting surname

Work checked:

Lecturer Art. teacher of the department of MB L.A. Tolstopyatova

Zarinsk 2014

Plan

The concept of depreciation of fixed assets

1 Composition and classification of fixed assets of the organization

2 Depreciation of fixed assets

Types of wear

Depreciation of fixed assets and calculation of depreciation charges

Depreciation methods

Analysis of the use of fixed assets in the housing and communal services of the village. Virgin

1 Characteristics of the organization

2 Depreciation of fixed assets in housing and communal services pos. Virgin

Conclusion

Bibliography

Introduction

Any process of production is a process of transformation of objects of labor, carried out by living labor with the help of means, labor.

The totality of means, labor forms the main production assets, which are used in several production cycles, gradually wear out and transfer their value to manufactured products in parts during the entire service life, without losing their natural form. This feature of fixed assets makes it necessary to use them as efficiently as possible.

The main production assets, consisting of buildings, structures, machinery, equipment and other means of labor that are involved in the production process, are the most important basis for the activity of the enterprise. Without them, nothing could have happened.

Numerical growth and qualitative improvement of means and labor on the basis of continuous scientific and technological progress is a decisive prerequisite for the steady growth of labor productivity. In conditions of rapid technical progress, technology is constantly being improved, new, more productive types of mechanisms and apparatus are being created that replace old technology.

The term of use (service life) of fixed assets in the production process is becoming increasingly important, both from the point of view of technical progress and from the point of view of a more correct and highly efficient use of those capital investments that are spent on creating new fixed assets.

The main production assets of enterprises make an economic cycle, consisting of the following stages: depreciation, depreciation, accumulation of funds, for the complete restoration of fixed assets, their replacement through capital investments. All objects of fixed assets are subject to physical and moral deterioration, i.e. under the influence of various factors, they lose their properties, become unusable and can no longer perform their functions. Physical deterioration can be partially compensated for by repair, reconstruction and modernization.

Obsolescence is manifested in the fact that fixed assets are inferior to the latest models in all their characteristics. Therefore, periodically there is a need to replace fixed assets, especially their active part.

At the same time, in modern economy obsolescence is the main factor determining the need for replacement.

The subject of the study is the main production assets.

The object of research is wear and tear.

The purpose of the study is the depreciation and amortization of fixed production assets.

In connection with the goal, the following tasks are identified:

consider the composition of the organization's fixed assets, their characteristics;

methods of valuation of fixed assets;

depreciation of fixed assets;

depreciation of fixed assets;

depreciation methods;

analysis of the use of fixed assets in the organization of housing and communal services pos. Virgin

. The concept of depreciation of fixed assets

.1 Composition and classification of fixed assets of the organization

The material base of the enterprise is formed by the means of labor and objects of labor, which are combined into the means of production. Means of labor are taken into account in the form of fixed assets.

Fixed production assets are that part of the means of production that is wholly involved in a number of production cycles, while retaining its full natural form, has a value and gradually transfers it to a newly created product.

Fixed assets are objects with a useful life of more than 12 months, regardless of their value.

For accounting, evaluation and analysis, fixed assets are classified according to a number of criteria:

By functional purpose, fixed assets are divided into basic production and basic non-production. Production fixed assets include funds that are directly involved in the production process (machines, equipment, machine tools, etc.) or create conditions for production process(industrial buildings, pipelines, etc.).

Non-productive fixed assets are household and cultural facilities. These include kindergartens, medical institutions, recreation camps, residential and communal facilities that are on the balance sheet of the enterprise. They are not used in production, their purpose is to serve the employees of the enterprise.

By ownership, fixed assets are divided into own and leased.

Depending on the sectors of the national economy, they are divided into the main production assets of industry, agriculture and forestry, construction, transport, trade, etc.

In accordance with the All-Russian classifier of fixed assets, according to the principle of material-natural composition, fixed assets are divided into the following groups (Table 1).

Table 1 Classification of fixed assets

Groups of fixed assets	Group elements
	Industrial buildings, warehouses, garages and more
Structures	Oil wells, dams, overpasses, bridges, highways, power lines, pipelines, cable communication lines, etc.
Transfer devices	Plumbing and electrical network; heating network, gas networks, i.e. objects that transfer various types of energy from engine machines to working machines
Cars and equipment	power machines and equipment (devices that convert energy, materials and information) - working machines (equipment for the production of products: agricultural, transport, construction, trade, etc.) - information equipment (telephone, telegraph communications, signaling devices, computer equipment, office equipment (computers, printers, faxes, etc.)
Vehicles	Cars, trucks, buses, airplanes, etc.
Production and household inventory
Working and productive livestock	Productive livestock, buffaloes, oxen, deer
perennial plantations	Capital investment in perennial plantings
Other types of fixed assets	Collections of libraries, archives, museums, animals of circuses, zoos, etc.

The classification of fixed assets is necessary to determine the role of individual groups in the production process, to determine the optimal directions of capital investments in order to increase the efficiency of their use. Since, on the basis of the specific classification of fixed assets, their classification is developed for the calculation of depreciation, it is also necessary for planning the depreciation fund, analyzing the dynamics of changes in depreciation rates.

In the above classification, some of the elements of fixed assets (machinery and equipment) are directly involved in the production process and therefore belong to the active part of fixed assets; others (industrial buildings and structures) ensure the normal functioning of the production process and are a passive part of fixed assets.

Such a division into active and passive parts is largely conditional. In a number of industries, due to technological features, the active part of fixed assets also includes some types of structures, such as blast furnaces in metallurgy.

The ratio of individual groups of fixed assets in their total value is the specific structure of fixed assets, which depends on the technical and economic features of industries.

The specific structure of fixed assets is different in industries. For example, the share of buildings in the total value of fixed assets is highest in Food Industry(44%), structures - in the fuel industry (17%), transmission devices - in the electric power industry (32%), machinery and equipment - at the enterprises of the machine-building complex (45% and more).

The specific structure of fixed assets of Russian industry is shown in Table. 2.

table 2

The specific structure of fixed assets of Russian industry

ELEMENTS OF CAPITAL ASSETS
fixed assets - total
Of which the main production assets
Including:
structures
transmission devices
cars and equipment
power and working machines and equipment
measuring and control devices
Computer Engineering
vehicles
tools and inventory
other fixed assets

The composition and structure of fixed assets depend on the specialization of the industry, on the type of final product, on the level of scientific and technical progress, etc.

The age structure of the OPF characterizes their distribution according to age groups(up to 5 years; from 5 to 10 years; from 10 to 15 years; from 15 to 20 years; over 20 years). The average age of equipment is calculated as a weighted average.

The main task at the enterprise should be to prevent excessive aging of the BPF.

By ownership, fixed assets are divided into: own and leased.

On the basis of use - for those in operation (operating), in reconstruction and technical re-equipment, in reserve (reserve) and on conservation.

This division allows you to correctly calculate the amount of depreciation.

For objects in operation, depreciation is charged for full restoration and, if necessary, a repair fund is created, for reserve objects, the amount for full restoration is charged, and for objects in conservation, depreciation is not charged at all.

.2 Depreciation of fixed assets

Depreciation characterizes the process of aging of existing fixed assets, both in physical and in economic terms. Depreciation of fixed assets is determined and accounted for by buildings and structures, transmission devices, machinery and equipment, vehicles, production and household equipment, working livestock, perennial plantations that have reached operational age, intangible assets.

Depreciation of fixed assets is determined for a full calendar year (regardless of the month in which they were purchased or built in the reporting year) in accordance with established standards. Depreciation is not carried out in excess of 100% of the value of fixed assets. Accrued depreciation in the amount of 100% of the cost of objects (items) that are suitable for further operation cannot serve as a basis for writing them off due to depreciation.

The means of labor repeatedly participate in production processes.

However, the time of their operation has certain limits: sooner or later they wear out, lose their properties and drop out of the production process.

Depreciation of fixed assets - partial or complete loss of consumer properties and value by fixed assets, both during operation and during their inactivity.

There are physical (material) and obsolescence of fixed assets.

Physical wear and tear means the gradual loss of their consumer properties by tools, i.e. quantitative and qualitative characteristics. Physical wear and tear is most typical for equipment and transport; much later comes the physical deterioration of buildings and structures.

Physical wear and tear occurs for two reasons: due to the operation of machines and from inactivity, as well as due to natural disasters. Physical deterioration can be partially compensated for by repair, reconstruction and modernization. Therefore, in order to reduce physical wear and tear, it is necessary to reduce the proportion of idle equipment, reduce the time for equipment replacement.

The obsolescence of fixed assets consists in a decrease in their value under the influence of scientific and technological progress, i.e. OFs that can be used are already economically inefficient. Distinguish obsolescence of the first and second types.

Moral depreciation of the first type is associated not with the duration of the service life of the equipment, not with the degree of its physical deterioration. Depreciation is associated with the pace of technological progress, leading to a decrease in the cost of manufacturing products due to the growth of labor productivity and the industry that produces new fixed assets, i.e. the production of previously produced machines is carried out with less labor and they become cheaper.

Obsolescence of the second type is associated with the emergence of new, more productive equipment produced at the same cost, which leads to a decrease in the relative utility of obsolete fixed assets.

Wear can be complete or partial.

In case of complete depreciation, fixed assets are subject to liquidation and replacement with new items of fixed assets.

Partial depreciation - fixed assets are subject to restoration through repairs.

It is possible to solve the problem of obsolescence through the implementation of a number of economic and organizational measures. First of all, machines and mechanisms should be used with maximum load in order to accelerate the return of their beneficial effect before the onset of aging.

That is why it is so important to reduce the construction time of new facilities and the life of machines and equipment, to ensure that the produced machines do not stay in warehouses or in installation.

. Types of wear

There are two types of wear - physical and moral.

To determine the physical depreciation of fixed assets, two methods of calculation are used:

by scope of work is based on the comparability of actual and standard service life or scope of work. The coefficient of physical wear and tear can be established only for those objects that have a certain productivity (machines, machine tools). This coefficient can be determined by the formula:

where is the coefficient of physical wear;

The number of years actually worked by the machine;

The average volume of products actually produced per year, in kind. units;

Normative service life, years;

Annual productive capacity(or normative productivity) of equipment, natures. units

By service life is based on data on the technical condition of the means of labor, established during the survey.

The coefficient of physical depreciation can be applied to all types of fixed assets. Then the coefficient of physical wear is determined by the formula:

Obsolescence is manifested in the loss of economic efficiency and expediency of using fixed assets before the expiration of the period of complete physical depreciation.

Obsolescence of the first type - a decrease in the cost of machinery or equipment due to the reduction in the cost of their reproduction in modern conditions. In this case relative value obsolescence is calculated by the formula:

(3)

where is the obsolescence coefficient; - initial cost of fixed assets, rub.;

Accordingly, the replacement cost of fixed assets, rub.

Obsolescence of the second type is due to the creation and introduction into production of more productive and economical types of machines and equipment. Obsolescence of the second type can be partial and complete, and also have a hidden form. It is determined by the formula:

(4)

where and is the replacement cost of obsolete and modern machines, rub.; and - productivity (or production capacity) of obsolete and modern machines, respectively, in kind. units

Partial obsolescence is a partial loss of use value and value of the machine. Its constantly increasing dimensions may serve as a reason for using this machine in other operations where it will still be quite effective.

Complete obsolescence is a complete depreciation, the machine at which its further use is unprofitable.

The hidden form of obsolescence implies the threat of depreciation of the machine due to the fact that the task for the development of new, more productive and economical equipment has been approved.

Accounting for fixed assets is determined not only by the need to know what fixed assets and to what extent the enterprise has, but also by the requirements of the economics of production. This is due to the fact that the share of fixed assets in the total amount of funds at the disposal of the enterprise reaches 70% or more.

Consequently, the development (state) of its economy depends on how they are used.

. Depreciation of fixed assets and calculation of depreciation charges th

A depreciation fund is a cash fund in which depreciation deductions (amortization) are accumulated after the sale of products. Its value depends on the value of fixed assets, their composition, structure and depreciation rates.

Depreciation of fixed assets and intangible assets means the gradual reimbursement of the costs of their acquisition, manufacture or improvement within the established depreciation rates. Depreciation deductions reduce the adjusted gross income of the enterprise and cannot be withdrawn in whole or in part to budgets or other centralized funds without the consent of the enterprise.

Non-productive fixed assets are also subject to depreciation at established depreciation rates, but it does not reduce the adjusted gross income of the enterprise. Depreciation is subject to the costs of:

) acquisition of fixed assets and intangible assets for own production use;

) the cost of acquiring breeding stock;

) acquisition, laying and cultivation of perennial plantings before fruiting;

) independent production fixed assets for own production needs, including the cost of paying wages to employees who were engaged in the manufacture of such fixed assets;

) carrying out all types of repair, reconstruction, modernization and other types of improvement of fixed assets;

) improving the quality of land not related to construction.

Not subject to depreciation and are fully included in the gross expenses of the enterprise costs for:

) acquisition and fattening of productive livestock;

) cultivation of perennial fruit-bearing plantations;

) acquisition of fixed assets or intangible assets for the purpose of their further sale to other persons or their use as components (components) of other fixed assets intended for further sale to other persons;

Not subject to depreciation and are produced at the expense of appropriate sources of financing:

Budget expenditures for the construction and maintenance of landscaping facilities and residential buildings, the acquisition and storage of library and archival funds;

Budget expenditures for the construction and maintenance of public roads;

Expenses for the acquisition, repair, reconstruction, modernization and other improvements of non-productive assets.

The term "non-productive assets" should be understood as capital assets that are not used in the economic activities of the enterprise. These non-productive funds include:

) capital assets (or their structural components) falling under the definition of group 1 of fixed assets, including leased assets.

) capital assets falling under the definition of groups 2 and 3 of fixed assets, which are an integral part.

Are located or used to ensure the activities of non-productive funds falling under the definition of a group of fixed assets or withdrawn from the place of management economic activity enterprises and transferred for gratuitous use by an enterprise that does not carry out economic activities related to making a profit.

However, depreciation on non-productive assets can be carried out at the expense of the enterprise's own funds.

Thus, depreciation (depreciation charges) is carried over to finished products part of the initial (replacement) cost of fixed assets and intangible assets, which makes independent movement and accumulates in the depreciation fund.

The economic content of depreciation is that the funds of the depreciation fund are a source of compensation for fixed assets that have retired due to physical and moral wear and tear, that is, the reproduction of fixed assets occurs from this fund.

In addition, since depreciation charges are accumulated gradually, and are spent on the restoration of fixed assets at a time, only after the expiration of their service life, the accrued depreciation until the replacement of retiring fixed assets is temporarily free and serves as an additional source of expanded reproduction.

Technical progress creates additional opportunities for expanded reproduction at the expense of the depreciation fund, since the same amount of money is embodied in more advanced means of labor.

Therefore, with the increase in the volume of fixed assets and the acceleration of technological progress, the role of depreciation as a source of financing for expanded reproduction increases.

In addition, depreciation is an important lever of the state's economic policy, stimulating technical progress, increasing the load on fixed assets, and saving repair resources.

The depreciation rate is the main lever of the state's depreciation policy. By means of the norm, the speed of turnover of fixed assets is regulated, the process of their reproduction is intensified.

In each period of economic development, the level of norms cannot be the same.

Depreciation rate is the ratio of the annual depreciation amount to the initial cost of the instrument of labor, expressed as a percentage.

The service life or useful life is the period during which the use of fixed assets generates income and serves the purposes of the organization.

The level of the depreciation rate is determined by the accepted standard service life of various types of fixed assets. The choice of its value is determined by a number of factors: the pace and direction of technical progress, the capabilities of the production apparatus for the production of new types of equipment, the relationship between needs and resources in various types fixed assets, etc.

Calculations of depreciation periods for specific types of fixed assets take into account many factors that reflect their specific qualities and purpose. Thus, depreciation periods for many types of structures and equipment in the extractive industry are determined by the period of exhaustion of raw materials, and for facilities operating in an aggressive environment, by the period of their physical wear, etc.

IN former USSR and in the Russian Federation, depreciation rates were revised 8 times (except for local clarifications and revisions): in 1923, 1930, 1938, 1949, 1951, 1955, 1963, 1975 and 1997.

During the years of the revolution and civil war, the process of reproduction of fixed assets was interrupted, the depreciation fund disappeared.

The practice of depreciation was restored during the years of the New Economic Policy. But depreciation rates were not established, the accrual was carried out arbitrarily. In 1923, the Supreme Economic Council approved the first depreciation rates, differentiated by three groups of fixed assets: for stone buildings and capital structures - 3.5%, for wooden buildings, machinery and equipment - 5-10%, for vehicles, inventory and tools - 10-15%. The rates were set as a percentage of the original cost.

In 1930, new depreciation rates were approved. Their main feature was that they were differentiated by specific types of fixed assets, in accordance with the extended classification of fixed assets.

The norms took into account the shift and loading of equipment. The differentiated norms of 1930 were applied until 1963, although they reflected obsolescence to a small extent. In 1928, industry average depreciation rates were introduced. They acted along with the differentiated norms of 1930 and served as a limit that determined the amount of the depreciation fund for the industry and each enterprise.

The distribution of the accrued fund for inclusion in the cost of each type of product was carried out according to the norms established in 1930. The second most important feature of the norms of 1938 is the allocation of depreciation rates directed to major repairs. A trust fund of financial resources for capital repairs was created, which was due to the need to ensure the proper technical condition of funds, labor and their safety.

Financing capital repairs at the cost of production, carried out before 1938, did not provide a solution to these problems.

In 1949, 1951 and 1955 industry-average norms were revised practically without changing the general level of norms, which amounted to 5.0-5.5% of the value of fixed assets.

The norms for individual industries were specified, as well as the share of capital repairs. During this period, a gap was formed and gradually deepened between the differentiated norms in force in 1930 and the approved industry average norms, which negatively affected the reproduction of fixed assets and the entire economy.

An important milestone in the depreciation policy was the development and introduction of new norms from January 1963.

The share of capital repairs included the costs of medium repairs and modernization of means and labor. Thus, the norms of 1963 significantly accelerated the turnover of fixed assets, increased the renovation part of the depreciation fund, limited the scale of major repairs, and optimized the entire reproduction process of fixed assets.

In 1975, the depreciation rates were specified, the need for revision of which was caused by the revaluation of fixed assets carried out on January 1, 1972. When clarifying the rates of 1975, the basic principles and methodology for developing the rates of 1963 were retained.

Distinctive points of these norms: a more extended classification, an increase in the number of norms (1780), a decrease in the share of major repairs, an increase in the share of renovation.

In 1991, new depreciation rates were put into effect, which are still in force in the Russian Federation. The main feature of these norms is the elimination of the share of depreciation allocated for capital repairs.

Since 1991, depreciation has been charged only on the full restoration of fixed assets. Renovation norms have been significantly increased, a significant part of the norms has been unified, especially for metalworking equipment.

Since 01.01.1997, new rules for the depreciation procedure have been established, according to which all property subject to depreciation is combined into the categories presented in the following table 3:

Table 3 - Depreciation rates, in percent

The economic role of depreciation is the actual reimbursement of existing fixed assets. Thus, the purpose of economic depreciation should be to determine the actual costs of the enterprise associated with the full reproduction of the means of labor, and, consequently, the cost of products (services).

depreciation charges in this case reflect the real depreciation of fixed capital in the production process and are included in the costs of business entities.

The economic depreciation carried out should be used within the management accounting, and the heads of enterprises can choose the norms and rules of accrual on their own.

In economic depreciation, the duration of the depreciation period should be equal to the actual service life until the write-off or disposal of a particular instrument of labor at each enterprise.

This period in the Regulation (standard) of accounting "Fixed Assets" dated May 18, 2000 is called the useful life (operation).

The actual service life before the write-off of a particular instrument of labor may be economically rational, which is most beneficial for the enterprise, or for various reasons it may differ from it in any direction.

The tax role of depreciation consists in the financial recovery of fixed capital by reducing taxable profit by the amount of depreciation and receiving a tax rebate.

Efficient use of depreciation creates financial incentives for the development of scientific and technological progress. These include:

) the mechanism of accelerated depreciation, which means, as a rule, doubling the rate of depreciation. Consequently, the payback period is halved, the retirement of old fixed assets is accelerated, which means that financial investments in new ones are stimulated.

Even if the fixed assets that have paid for themselves thanks to accelerated depreciation are not physically worn out, their disposal will make it possible to introduce into production more efficient equipment that reappears in the context of the development of scientific and technological progress.

) Income tax benefits are associated with the mandatory and full use of renovation depreciation only to finance capital investments (production and housing).

Only in this case, the profit going to the same purpose is exempt from income tax.

) Correction of the cost of fixed assets and depreciation rates, legally regulated by the state, in addition to accounting for inflation, and its smoothing, as a measure of financial impact, predetermines a unified technical policy and preferences in the development of certain industries and industries.

) The special mode of accrual and use of depreciation for individual commercial structures of small and medium-sized businesses creates additional incentives for upgrading equipment at these enterprises.

. Depreciation methods

fixed assets depreciation depreciation

In the practice of managing various countries, the following depreciation methods are used:

) rectilinear (uniform);

) degressive;

) progressive;

) production.

Straight line cushioning(depreciation in equal amounts per year): the cost of acquiring or producing an item is written off on a straight-line basis, based on the expected life of the item of property, plant and equipment.

At the same time, the rate and amount of depreciation deductions remain unchanged during the depreciation period.

Degressive depreciation(depreciation in decreasing amounts per year): in the first years of use of the object, higher amounts are deducted as expenses than in subsequent years. There are the following forms of degressive depreciation: reduction of residual value (geometrically degressive method), arithmetically degressive (cumulative) method, declining balance methods, accelerated depreciation of residual value and depreciation based on decreasing step rates.

With the geometrically degressive method, depreciation is calculated by applying a fixed depreciation percentage rate to the last residual value of an item (depreciation based on residual value).

In this case, depreciation deductions gradually decrease, and there is never a complete write-off of the value of fixed assets. The deductions are always less than the residual value (even the value of scrap metal).

According to the arithmetically degressive (cumulative) method, the annual depreciation amount is determined as the product of the depreciable cost and the cumulative factor.

The cumulative ratio is the ratio of the number of years that remain until the end of the expected life of an item of property, plant and equipment, to the sum of the number of years of its useful life.

It is typical for this method that the amount of annual deductions decreases and by the end of the period of use there is a complete write-off of the cost.

Declining balance method consists in the fact that a fixed depreciation rate is applied, and the depreciation calculation base is carried out by groups to the book value, however, the book value is not the full initial cost at the beginning of the reporting period, but the residual value. In particular, elements of this method are currently used in Ukraine.

Accelerated depreciation method annual rate depreciation is calculated based on the useful life of the item and doubled. The annual depreciation amount is determined as the product of the residual value of the object at the beginning of the reporting year and the annual depreciation rate.

Along with the above methods, degressive depreciation can be attributed to the method based on decreasing step rates.

This method assumes fixed depreciation rates, degressively decreasing in certain intervals with an increase in the useful life of the object.

Progressive depreciation (depreciation in increasing amounts per year): at the beginning of an asset's use, a lower amount is deducted from the cost than at the end of its useful life. Depreciation is calculated by analogy with degressive depreciation, but with an increase in the regular amount of depreciation.

Production depreciation (depreciation depending on the production and degree of operation of the facility): in contrast to the considered depreciation methods related to the time factor, when applying this method, a depreciation quota is calculated for the initial value, depending on productivity.

Write-off based on this method is closest to the actual technical reduction in the value of the object. The application of this method is economically justified in case of significant fluctuations in output, as well as in the case of the possibility of determining the volume of output for the year.

The above methods can be divided into unaccelerated And accelerated.

Unaccelerated depreciation should be considered such a system of its accrual, which, during the entire economically rational life of the means, labor will ensure that the accumulated amount of depreciation deductions coincides with the actual rate of loss of consumer properties and value by means of labor.

From this we can conclude that the duration of the depreciation period when using non-accelerated depreciation should be equal to the economically rational life of the means, labor.

In addition, in conditions of high inflation rates, timely and complete indexation of fixed assets should be ensured.

Given these features, straight-line and production methods of its calculation can be attributed to non-accelerated depreciation.

The straight-line method is focused on the uniform physical and moral depreciation of fixed assets. This assumption is quite legitimate in relation to physical wear and tear. However, this is not the case with obsolescence.

The obsolescence of fixed assets in most cases occurs at an accelerated, rather than uniform rate, as provided for in the depreciation rates. Therefore, the entrepreneur must have depreciation deductions that provide him with the opportunity to replace existing fixed assets in the event of their accelerated obsolescence.

TO shortcomings straight-line depreciation should include:

) a known fixed constant value of the depreciation period;

) insufficient stimulating effect on improving the efficiency of the use of fixed capital;

) the possibility of underdepreciation due to insufficient consideration of the impact of obsolescence;

) insufficient consideration of the conditions of intra-shift use of fixed capital.

Accelerated depreciation should be considered such a system of its accrual and the procedure for revaluing means, labor, in which during the first years or the entire depreciation period, a faster growth of the accumulated amount of depreciation deductions is ensured in comparison with the actual rate of loss of consumer properties and value by means of labor. With its help, the rigidity of non-accelerated depreciation methods is softened.

Provided that the depreciation period is equal to the economically rational service life of funds, labor, degressive depreciation methods can also be attributed to non-accelerated methods. If the enterprise establishes underestimated useful lives of funds, labor, all considered depreciation methods become accelerated.

The voluntariness of the choice of the accelerated depreciation regime has its own meaning. Increased depreciation rates are valid only for successful business enterprises.

The success of management in this case has clearly defined guidelines: the cost of the products manufactured by the enterprise is significantly lower than the price dictated by the market.

In other words, for the enterprise there is a reserve for increasing the cost (due to an increase in depreciation) without increasing the selling (wholesale) price of products sold.

The situation changes if the cost of production is in critical proximity to the price level in the market. Any increase in cost (in this case due to depreciation) can force the selling price to rise, which, as a rule, leads to a drop in sales.

In such a situation, enterprises are not interested in increasing depreciation rates. Moreover, there are cases when enterprises have taken measures to reduce the usual depreciation rates. Such situations arose when industrial enterprises lost most of their portfolio of orders (turned out to be loaded at 20-40% capacity).

Some enterprises went to the ministry with a request for the conservation of part of their capacities. In economic terms, this meant the suspension of the depreciation of fixed assets. This mode is called deferred depreciation.

Another case of unprofitable increase in depreciation rates is the situation when an enterprise adheres to a strategy of understated (compared to competitors) prices.

The benefits of accelerated depreciation can be viewed in two ways:

) faster reproduction of fixed assets;

) reduction of the tax burden for the enterprise.

In conditions market economy it is necessary to constantly monitor the competitiveness of products. Therefore, the manufacturer must always be ready for a rapid transition to a more advanced or cost-effective technology.

Part of the need for capital investments for this is covered by the manufacturer at the expense of depreciation accumulations, which, using the accelerated depreciation method, make it possible to provide more than 50% of the cost of the replaced equipment only in the first three years of operation of the fixed capital.

Accelerated depreciation allows you to more fully take into account obsolescence and reduce the possibility of remortization.

At the same time, the accelerated depreciation policy is important tool revitalization of the investment activity of enterprises, allows you to stimulate the renewal of products and production apparatus.

. Analysis of the use of fixed assets in the housing and communal services of the village. Virgin

.1 Characteristics of the organization

Organization management housing - communal services pos. Tselinny in his activities is guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws and other normative legal acts of the Russian Federation, the budget code, the charter of the city.

The organization is a legal entity, operates on the basis of an estimate of income and expenses, has personal accounts in the treasury, an independent balance sheet. The organization is a non-profit organization that does not have profit as its main activity and does not distribute the profit received among the participants.

Functions of the organization: independently carries out financial and economic activities; requests and receives, in accordance with the established procedure, from the authorities and local self-government bodies the information necessary for the performance of the functions assigned to the Department. Acquire and lease fixed and current assets for carrying out economic activities at the expense of funds provided for by the estimate of income and expenses.

Thus, the main task of housing and communal services is: maintenance and repair of housing and communal services, the implementation of the functions of the manager of local budget funds, controls the use of budgetary funds, logistics, for the maintenance and repair of housing and communal services.

.2 Depreciation of fixed assets in housing and communal services Virgin

To perform the statutory functions of a budgetary organization, fixed assets (means of labor) are necessary. They repeatedly participate in the production process, in parts transfer their value to the created product, without changing their material-natural form.

Fixed assets in budget accounting include tangible items used in the course of an institution's activities when performing work or providing services or for the institution's management needs, regardless of the cost of fixed assets with a useful life of more than 12 months. Fixed assets, in particular, include residential and non-residential premises, structures, machinery and equipment, vehicles, production and household equipment, and other fixed assets.

For reflection in accounting, fixed assets are subject to assessment at initial, replacement and residual value. The unit of budget accounting for fixed assets is an inventory object. An inventory item of fixed assets is an object with all fixtures and fittings, or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed to perform a specific job.

Housing and communal services Tselinny was established in January 2009. and did not yet have fixed assets on its balance sheet. During the year, the organization periodically replenished its material base. Basically, these are computers, furniture, because. it was necessary to create all conditions for the normal operation of the organization. Fixed assets were also transferred from other budgetary organizations, which were also taken into account in the organization's assets.

The acceptance and transfer of objects between organizations for inclusion in fixed assets for the recipient organization or its (their) disposal from fixed assets for the delivering organization is formalized by general documents in the form N OS-1 (act receive-transmit object of fixed assets), which are approved by the heads of the organization-recipient and the organization-deliverer and are drawn up in the amount of at least two copies.

The act is accompanied by technical documentation related to this object. The initial cost of fixed assets received by an institution for use is their current market value as of the date of acceptance for accounting.

In our organization, there are rules for calculating depreciation:

depreciation is not charged on fixed assets worth up to 3,000 rubles inclusive;

for fixed assets worth from 3,000 rubles to 20,000 rubles inclusive, depreciation is charged in the amount of 100% of the book value when the object is put into operation;

for fixed assets worth more than 20,000 rubles, depreciation is charged in accordance with the norms calculated in accordance with the established procedure.

Thus, for a fixed asset worth, for example, 5,000 rubles. depreciation must be charged once, and at a cost of 25,000 rubles. - monthly during the entire useful life, distributing the annual depreciation amount by months.

The depreciation method used in the organization is linear, i.e. depreciation deductions are calculated at the same rate from the initial cost of fixed assets.

In March 2009, a computer was purchased (included) worth 25,000 rubles. In accordance with the Instruction on Budget Accounting, depreciation on property worth more than 20,000 rubles. accrued monthly from the 1st day of the month following the month in which the property was taken into account. Therefore, depreciation was charged from 1 April. According to the classification, the computer belongs to the second depreciation group, and the period of its use is from 2 to 3 years inclusive, i.e. The maximum term is 3 years.

The annual depreciation rate is: 1/3 year * 100% = 33.33%.

The annual depreciation amount will be: 25,000 * 33.33% \u003d 8,332.5 rubles.

Every month we must charge depreciation in the amount of 1/12 of the annual amount, i.e. 8332.5/12 months = 694.38 rubles.

IN modern society without information technology, it is impossible to establish an effective work of the management structure, increase the speed of processing and decision-making, and reduce the likelihood of managerial errors. New business conditions require the introduction of modern computer technology and processing of accounting and financial information.

To do this, you only need to enter the initial cost of the object, the name of the object, the date of commissioning, the quantity, determine the OKOF and the depreciation method, the rest is done and calculated by the computer itself.

As a result, it turns out that the amount of depreciation for ten months amounted to 6943.80 rubles. Thus, depreciation will continue for another 26 months, and after the end date of March 2012, the entire cost of the computer will be paid off in full. In the case of a gratuitous transfer, fixed assets are transferred at their book value.

The receiving party is also transferred the amount of depreciation accrued by the time of transfer. The depreciation of most of the fixed assets is 100% for such groups of fixed assets as machinery and equipment, production and household inventory.

For these groups of fixed assets, the residual value is zero, therefore, they can be written off as they wear out, but while the fixed assets continue to be in operation. Depreciation is terminated from the 1st day of the month following the month when the cost of the object was fully written off.

utilities, how non-profit organization, annually provides a statistical report "Information on the availability and movement of fixed assets" (form No. 11 (short)). In the process of analysis, the composition, structure and dynamics of fixed production assets are established. An increase in fixed assets can occur both by increasing their number, and by increasing their value as a result of revaluation.

According to the data obtained, it follows that the receipt of fixed assets through the acquisition of used fixed assets amounted to a greater cost of 69,657 thousand rubles than simply acquired ones, of which buildings were purchased in the amount of 68,190 thousand rubles.

Conclusion

In the course work, issues related to depreciation and depreciation were considered. During term paper the economic essence of depreciation was revealed. A variety of accrual methods are described, such as: a uniform (linear) method; accelerated (non-linear) depreciation method; cumulative method ("method of the sum of numbers"); decreasing balance method.

I see the method of accruing accelerated depreciation as the best one, because it allows you to quickly restore the funds spent on the acquisition of fixed assets and acquire new, more modern ones. This fact is especially important when scientific and technical progress is being introduced into our lives especially quickly, bringing new equipment and highly efficient technologies.

As for wear, it can be physical and moral. Depreciation is repaid by depreciation deductions. Any enterprise must monthly deduct part of the funds received from the sale of finished products to the depreciation fund.

The main production assets make up a significant part of the country's wealth. The financial success of any enterprise can be achieved under the condition of a good technical condition of its production base, timely technical re-equipment of production and renewal of fixed assets. If we take, for example, Western countries, then fixed assets there are updated every 5-10 years, due to this, manufacturing companies, factories increase production volumes, exports.

In our country, the situation is different, many factories are idle and only some of them are functioning, because. Basically, all the equipment is outdated or has not been used for a long time, therefore our productivity is much lower than in Western countries. A more complete and rational use of fixed assets contributes to the improvement of all its technical and economic indicators, the growth of labor productivity, and an increase in output.

For the successful operation of any enterprise, the renewal and efficiency of the equipment and technology used must be of decisive importance. Only a constant renewal of fixed production assets will allow enterprises to produce competitive products, meet the demand, which is changing rapidly, and adapt to the conditions of market competition.

In order to carry out successful production activities, enterprises need to look for possible sources of financing for the renewal of production assets.

tasks budget organization for the accounting of fixed assets are control over their availability and safety from the moment of acquisition until the moment of disposal in the places of their operation and for materially responsible persons; correct and timely calculation of depreciation; control over the correct and efficient use of funds for the reconstruction, modernization and repair of fixed assets; obtaining data for the preparation of statistical and accounting reports on the availability and movement of fixed assets.

In modern conditions, depreciation deductions - main source financing of capital investments in developed countries.

Therefore, the state often allows firms to accelerate depreciation, which allows, on the basis of high depreciation rates, to write off the cost of fixed assets quickly, over several years.

Usually accelerated depreciation is allowed for the active part of fixed assets. However, this may result not only in a rapid renewal of fixed capital, but also in an increase in that part of production costs which falls on depreciation charges.

After analyzing the results of depreciation calculations by various methods, one can come to quite definite conclusions.

Accelerated depreciation differs from other methods by inflated depreciation rates.

It is obvious that underestimated rates of depreciation deductions slow down the renewal of funds, labor, and hinder technical progress, while overestimated rates, on the contrary, lead to an accelerated replacement of equipment.

Those. it is advisable to apply accelerated depreciation of the active part of fixed assets if it is necessary to restructure the organization's fixed assets and modernize them.

We can say that the purpose of this policy is to stimulate investment.

However, it should be remembered that the overstatement of depreciation is tantamount to an increase in costs in the short term and a decrease in the profitability of the enterprise. Therefore, in practice, the straight-line depreciation method is often used.

The proportional method, in turn, can be a compromise solution when choosing between linear and accelerated methods.

In general, the socio-economic progress of society largely depends on the depreciation policy pursued in the country.

In order to carry out successful production activities, enterprises need to look for possible sources of financing for the renewal of production assets.

Bibliography

1. Actual problems Modern Management and Economics: Interuniversity. Sat. scientific tr. / Ed. S.D. Ilyenkova. - M.: INION RAM, 2008. - 164 p.

Accounting: Textbook. - 2nd ed., revised. And extra. - M.: INFRA-M, 2000.

Accounting financial account: Tutorial/ E.V. Akchurina, L.P. Solodko. - M.: Publishing house "Exam", 2004.

Civil Code of the Russian Federation. Part 1.2. - M., 2010.

Makarenko M.V., Makhalina O.M. Production management: Textbook for universities. - M.: PRIOR Publishing House, 2007.

Depreciation is the loss of the physical and moral characteristics of the OPF.

Physical depreciation is the loss of the original production and technical qualities of the OPF as a result of work or inactivity. Physical depreciation in percentage terms and in value terms is established by the actual, technical, condition of the object as a whole and its most important parts, assemblies or by service life.

Obsolescence - represents a premature, before the end of the physical service life, the depreciation of the OPF.

The obsolescence of the first form as a percentage is determined by revaluing the OPF, comparing their full initial cost with the replacement.

The obsolescence of the second form is established by comparing the technical characteristics of old and new OPF.

Accounting for physical and obsolescence is necessary for the correct determination of the replacement cost of funds, their service life and replacement, depreciation rates and amounts.

Depreciation is the reimbursement for monetary form the cost of depreciation of the OPF, by gradually transferring their value to the products created in the production process.

The total amount of depreciation that is carried forward on manufactured products is determined as the difference between the original and salvage value of the OPF.

Depreciation is charged in accordance with the regulation on the procedure for calculating the depreciation of fixed assets and intangible assets.

Depreciation, as the process of transferring the value of fixed assets and intangible assets to the cost of products, works, services produced with their use in the course of entrepreneurial activity, includes the distribution in an equivalent way of the cost of objects between reporting periods, which together make up the useful life of each of them , the systematic inclusion of depreciation in the costs of production or circulation.

Service life - the period during which fixed assets or intangible assets retain their consumer properties.

Regulatory service life - established by regulatory legal acts and or by a commission organized for the implementation of the depreciation policy during the period of depreciation of individual objects, fixed assets and / or selected groups of items of depreciable property.

Depreciable cost is the cost from which depreciation charges are calculated.

The annual rate of depreciation is calculated as the reciprocal of the standard service life of the facility.

When fixed assets operate in conditions that differ from those accepted, when establishing standard service lives or useful lives, it is possible to adjust the annual depreciation rate of an object or its parts by applying correction factors.

Depreciation is charged monthly. Depreciation is calculated in a linear and non-linear way.

The straight-line method consists in depreciation accrued by the organization evenly over the years over the entire standard service life or useful life of an item of fixed assets or intangible assets.

Annual rates of depreciation in the first and each of the subsequent years of the life of the facility for one owner are the same. The annual depreciation amount is determined based on the depreciable cost and the standard service life or useful life by multiplying the cost by the accepted annual linear depreciation rate.

The non-linear method consists in accruing depreciation by the organization unevenly over the useful life of an object of fixed assets or intangible assets.

With the non-linear method, the annual amount of depreciation is calculated using the sum of the number of years method or the decreasing balance method with an acceleration factor of 1 to 2.5 times. The rate of depreciation in the first and in each of the subsequent years may be different. The sum of the numbers of years of the useful life of the object is determined by the formula:

SSP \u003d C pi (C pi +1) \ 2,

where C pi is the useful life.

Under the reducing balance method, the annual amount of accrued depreciation is calculated based on the under-depreciated cost determined at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of the object and the acceleration factor adopted by the organization.

The productive method of calculating depreciation is to calculate depreciation based on the depreciated cost of the object and the ratio of physical indicators of the volume of products produced in the current period to the resource of the object.

Depreciation examples.

1 Linear way.

Annual depreciation rate = (1 / 5) 100 = 20%.

Depreciation deductions \u003d 120 20 \ 100 \u003d 24 thousand rubles

2 Method of the sum of numbers of years.

The depreciable cost of the object is 150 thousand rubles.

In the process of operation, the main production assets are subject to physical and moral wear and tear.

Under wear and tear understand the loss by fixed production assets of their consumer properties and value as a result of their exploitation (form 1) and influence environment(2 form). The rate of physical deterioration of equipment depends on the quality of its manufacture, operation, technological and repair maintenance, the level of extensive and intensive use, the type of material being processed, climatic features, etc. Physical wear and tear leads to a decrease in consumer properties and the cost of labor tools. Physical wear and tear of equipment during current, medium and major repairs is partially eliminated.

Obsolescence means of labor is a consequence of scientific and technological progress and means the loss of part of their value without corresponding physical wear and tear. This phenomenon was first studied by K. Marx, but scientific disputes continue to this day.

Distinguish obsolescence of the first and second forms. Obsolescence of the first form is a consequence of the growth of labor productivity in the field of manufacturing and the reduction in costs and prices for tools that are similar in terms of technical and economic indicators to those in force. This means a reduction in their replacement cost. The value of obsolescence of the first form ( M 1) can be determined by the formula:

Where CPU, Color- respectively, the initial and replacement cost of this instrument of labor in comparable monetary units.

As a percentage, the obsolescence of the first form () is equal to:

Moral obsolescence of the second form is a consequence of the emergence of more advanced and economical machines and equipment, which make it possible to satisfy one or another need better and at a lower cost. Obsolescence of the second form can be subject to both operating obsolete machines, and those that have not been in operation, that is, they are not yet an element of the OPF. To do this, it is necessary that more advanced machines not only be mastered in production, but also enter the market in quantities sufficient to compete with existing ones. For universal-purpose tools, the maximum possible obsolescence of the second form is directly proportional to the gap in socio-economic efficiency compared to more advanced ones.

For tools that have not been in operation, the value of obsolescence of the second form ( M 2) is determined by the difference between their purchase price ( C) and new price ( tsn) in comparable monetary units:

At the same time, the new price of an obsolete machine cannot be less than its value at the price of scrap metal or proceeds from the sale of spare parts or secondary areas of use.

obsolescence ( M 2) an existing morally obsolete tool of labor occurs when it is economically justified to replace it with a more perfect one until the optimal service life (resource) for material depreciation is exhausted, which leads to the loss of part of the labor embodied in it. The greater the value of the underused resource of the replaced tool, the greater and M 2 and vice versa. Losses from M 2 are offset by the effect of exploiting a more advanced tool.

The issues of quantitative assessment of the physical and obsolescence of the OPF are debatable. This is especially evident in the example of machinery and equipment. In accordance with the accepted accounting system, the physical depreciation of the machine in value terms ( If) is determined by the amount of accrued depreciation for renovation. With the uniform method used, the amount of wear was calculated by the formula:

Where tf- the time the machine was in operation by the time the wear was determined, years;

Na- annual depreciation rate for renovation, %.

Sp(e)- the original or replacement cost of the machine.

When revaluing the OPF, the depreciation amount is also indexed.

The amount of physical wear of the machine in percent ( Ifp) is determined by the formula:

Where Tn- normative service life of the machine, years;

Residual value of the car ( So) is calculated as the difference between the original or replacement cost ( Sp(e)) and the amount of wear ( If):

Such an assessment of the depreciation and residual value of machines is very conditional, since the accrued depreciation amounts in most cases do not reflect the real loss in the value of machines due to large differences in the level of use, quality of maintenance, repair, operation, etc. It does not take into account the fact that as a result of repairs, especially capital and medium ones, the physical wear and tear of the machine is significantly reduced. In addition, the standard service life of the machine, as a rule, differs from the economically rational one.

On fig. 4.1 shows the dynamics of wear and residual value of the machine in accordance with the current method of their assessment.

On fig. 4.2 shows the nature of the actual change in wear and residual value of the machine, during the operation of which one overhaul is carried out. In this case, it was carried out at the moment tp, which reduced the amount of wear from the value of I1 to I2. The residual value of the machine after the completion of the overhaul increased from S1 to S2. Complete physical wear of the machine occurs at the moment of exhaustion of its optimal service life (resource) in terms of material wear (To).

The nature of the change in the residual value of machines under consideration was first established by Professor R.N. Kolegaev.

If at the moment Tm this machine is effectively replaced by a more economical one and written off as scrap metal, then its physical depreciation as a percentage will be equal to Im, and the residual value of the machine will be Sm.

Nf, % (machine wear) So, UAH (residual value)

100 Sp, UAH (initial cost)

0 Tn 0 Tn T

Rice. 4.1. Dynamics of depreciation (a) and residual value of the machine (b) in accordance with the current valuation methods with the usual straight-line depreciation method

If depreciation of the machine So residual value

0 tp Tm To T 0 tp Tm To T

a) service life, years b) service life, years

Rice. 4.2. Dynamics of wear (a) and residual value (b) of the machine,

which reflects the real patterns

The amount of obsolescence of the machine ( M 2) is equal to the difference between the residual value ( Sm) and proceeds from the write-off of the machine or the sale of scrap metal, net of selling expenses ( IN).

Replacing an obsolete machine at the time of exhaustion of the resource for material depreciation ( T0) or later does not cause obsolescence. However, the consumer will incur losses from the use of an obsolete machine.

Effective ways to reduce obsolescence losses are a high level of use of tools in terms of time and power, their timely modernization or sale to other areas of use where their operation will be effective.

Compensation for the physical wear and tear of the means of labor is carried out by overhaul (partially) or replacement with a new one (completely). Moral obsolescence is compensated by modernization (partially) or replacement by more productive and economical tools (completely). At the enterprise, it is necessary to observe a rational balance between modernization, replacement and additional introduction of new tools in order to achieve maximum socio-economic efficiency in the reproduction of labor tools.