If payment for property is made in installments, then its value in tax accounting will be repaid in equal shares of the paid amounts. Example In February 2017, Rigma LLC purchased a machine tool with a cost estimate of 800,000 rubles. Payment was made as follows: 1 sq. 2017 - 300,000 rubles 2 sq. 2017 - 210,000 rubles 3 sq. 2017 - 100,000 rubles 4 sq. 2017 - 90,000 rubles 1 sq. 2018 - 100,000 rubles Expenses should be included in KUDiR as follows: Date of inclusion in KUDiR Amount, thousand rubles. Calculation thousand rubles Explanations 03/31/2017 75,300 / 4 sq. 300 000 rub. equal shares are accepted in 1, 2, 3 and 4 square. 2017 06/30/2017 145 75 + 210 ÷ Q3 RUB 210,000 will be accepted in 2, 3 and 4 quarters. 2017 09/30/2017 195 75 + 70 + 100 ÷ Q2 100 000 rub. are taken into account in the 3rd and 4th quarter. 2017 December 31, 2017 285 75 + 70 + 50+ 90 90,000 accepted in full in Q4 2016 In 2018, the remaining 100,000 rubles.

Depreciation in case of "income minus expenses"

We must say right away that since your organization uses the simplified tax system with the “income” object, it will not be possible to write off the expenses associated with the purchase of fixed assets in tax accounting. The right to account for the purposes of determining the tax base of expenses incurred is reserved exclusively to taxpayers who have chosen the object “income reduced by the amount of expenses” (Article 346.18 of the Tax Code of the Russian Federation). As for accounting, taxpayers applying the simplified taxation system are not exempted from its maintenance (p.

2 tbsp. 6 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). Therefore, general rules apply to them. So, an asset is accepted for accounting as fixed assets if certain conditions are met at the same time (clause 4 PBU 6/01 “Accounting for fixed assets”).

Depreciation examples, answers to questions

Attention

When paying for "children's" sick leave, you will have to be more careful. A disability certificate for caring for a sick child under the age of 7 years will be issued for the entire period of illness without any time limits. But be careful: the procedure for paying for "children's" sick leave has remained the same!< … Онлайн-ККТ: кому можно не торопиться с покупкой кассы Отдельные представители бизнеса могут не применять онлайн-ККТ до 01.07.2019 года.

True, there are a number of conditions for applying this deferment (taxation regime, type of activity, presence / absence of employees). So who has the right to work without a cash register until the middle of next year?< … Главная → Бухгалтерские консультации → УСН Актуально на: 18 апреля 2017 г.

We talked about what and in what order expenses are recognized under the simplified tax system with the object “income minus expenses” in our consultation.

Depreciation at the tax rate "income minus expenses" 2017

Depreciation can be calculated in several ways:

• linear;
• reducing balance method;
• by the sum of numbers of years of useful life;
• in proportion to the volume of output of finished products.

Learn about the methods of calculating depreciation from the article "Methods of calculating depreciation in accounting." The calculation results are displayed in the depreciation statement, which the company develops independently, taking into account the rules for processing primary documentation, approved in Art. 9 of Law No. 402-FZ. Depreciation is calculated monthly, except for companies that are allowed to keep simplified accounting.

Such organizations have the right to write off depreciation charges once a year, on December 31, or independently set the frequency (paragraph 19 of PBU 6/01). For information on who can keep accounting according to a simplified scheme, see.

Is depreciation charged on tax income minus expenses in 2018

Home » Taxes and payments » Taxation systems » How to use depreciation under the simplified taxation system working with a simplified tax regime, you have the right to choose one of its two types: pay 6% of all income received or 13% of net profit, that is, from the difference between income and expenses. As a rule, for businessmen who have regular costs for the production or provision of any services, the second option is more suitable, because the number of expenses includes a lot of items. Depreciation under the simplified taxation system (STS) is one of them.

Online journal for an accountant

For each group, the period during which the use of the property is planned is determined (for buildings - 50 years, for vehicles - 9 years, for computer equipment - 6 years, etc.). The formula for calculating the monthly amount of depreciation when using this mechanism looks like this: SrSl - service life in months. Example #2. Photo studio "Portrait" uses the USN, owns 5 cameras, 3 computers, 3 monitors and 2 printers for printing photographs.

Important

The cost of the equipment and the period of its use are presented in the table. Name of equipment Service life Cost Camera Canon 4 years 125.800 rub. Computer HP 6 years 104.900 rub. Monitor Samsung 6 years 66.740 rub.

Printer HP 5 years 11.400 rub.

How is the depreciation of wasps calculated at usn

To do this, the property must satisfy several criteria at once, namely:

• The service life of the property is more than 1 year;
• Purchase price (including delivery, installation or without) - more than 40,000 rubles.

If you have registered an individual entrepreneur, use the “income minus expenses” system and own such property, then you need to charge depreciation on them. Depreciation expenses must be reflected for all types of property, including:

• if it is used in the process of doing business (accountant's computer, own warehouse space, commercial equipment in a store, etc.);
• if the property is not industrial (for example, a refrigerator, a microwave oven in the workers' canteen).

The essence of depreciation is to gradually reduce the initial cost of fixed assets and write it off as expenses.

How to use depreciation under the simplified taxation system

Thus, you will write off the entire cost of the fixed asset before the end of the year in which you bought the object. When depreciation nevertheless occurs under the simplified tax system. If the “simplifier” bought and sold property in the same year, then you will have to restore the value of the object, which they managed to write off to the simplified tax system. And then it is allowed to attribute part of the cost of the object to expenses. Namely, it is allowed to accrue depreciation for the corresponding period. It is calculated according to the rules established for payers of income tax (Chapter 25 of the Tax Code of the Russian Federation). That is, in fact, the tax base for the simplified tax system will have to be recalculated. The same must be done when you sell a fixed asset with a service life of up to 15 years earlier than three years have passed after its cost was written off. Or if an object with a service life of more than 15 years is sold before 10 years have passed from the moment it was acquired (paragraph 11, subparagraph 3, paragraph 3, article 346.16 of the Tax Code of the Russian Federation).

Accounting for fixed assets in the accounting system with the object "income"

The reason for this is the transparency of the procedure and the ease of calculation. All you need to know is the value of the property (original) and its useful life (in months). Expenses are distributed evenly in equal parts throughout the life of the property.

The scheme for determining the amount of depreciation is very simple: the cost at which you purchased the OS (including the cost of delivery, installation, installation, if any) must be divided by the useful life of the property in months. The period during which you plan to use this or that property must be recorded in the accounting policy. To do this, property is grouped: for example, separate groups are created for buildings, cars, furniture, equipment, etc.

How is depreciation accounted for

• If the property was paid in part, then these costs can also be taken into account.
The procedure for implementing the accounting policy for depreciable assets within 1C is as follows:

1. After purchasing the OS, go to the tab "Fixed assets and intangible assets" and select the "Receipt of equipment" section there.
2. Carefully fill in all the fields of the opened form.
3. Open the document "Acceptance of fixed assets for accounting" and indicate in it the type of object, its price, location and correspondent account.
4. In the "Accounting" tab, specify the amount of depreciation and the procedure for their payment.
5. In the paragraph "Tax accounting" indicate the cost of fixed assets and the procedure for transferring it to the company's expenses (if this process takes place).

The final results of filling in all these forms can be printed out in paper form and filed into folders with the company's accounting documentation.

Accounting for fixed assets under the simplified tax system used to reduce the tax base. However, this is not always possible. The thing is, there are two options.

With the simplified tax system "Income" accounting for fixed assets will not lead to a reduction in the taxable base. In this case, there are no taxable costs. Accordingly, p ri USN "Income" accounting for fixed assets can only be maintained to analyze the state of assets. This information can be used to make management decisions. And here accounting for fixed assets very reasonable too. Let's consider it in more detail.

OS characteristic

The regulatory acts in force in the field of accounting establish certain signs that OS must comply with. The following assets are considered to be fixed assets:

• Designed for operation over a long period (more than a year).
• Used for profit.
• Are depreciable.
• The cost of which is above the established limits. For accounting, the marginal price is fixed in the accounting policy and should be at least 40 thousand rubles, in tax accounting the figure is higher - at least 100 thousand rubles.

Registered under the simplified tax system, the cost of fixed assets(their purchase, modernization, improvement, additional equipment, reconstruction, repair) are included in the taxable base, reducing it.

Posting

On USN accounting and tax accounting of fixed assets usually run by organizations. Usually the documentation is formed in a simplified form, since the enterprises are small. Individual entrepreneurs may not keep accounts. Nevertheless, they still need to determine the cost of fixed assets, since the indicators are used for tax purposes.

IN accounting under the simplified tax system, fixed assets accounted for at original cost. If the entrepreneur maintains abbreviated reporting, then the objects are accounted for:

• At a cost formed from the price indicated by the supplier in the accompanying documents, and installation costs - when purchasing the OS.
• By the amount of payment for services to the contractor - when creating an object.

The remaining costs that arise during the acquisition or creation of fixed assets are written off as other expenses.

If accounting for fixed assets under the simplified tax system is made in full, the composition of the initial cost, in addition to the above amounts, includes:

• Interest on a loan if payment is made with borrowed funds.
• Transportation costs.
• Consulting costs.
• Fees and duties (customs, etc.).
• Other expenses. Among them, for example, the cost of a business trip to purchase an OS.

If the counterparty (supplier, contractor) issues an invoice to the enterprise with VAT, the tax is also included in the cost of the object, since economic entities using the simplified tax system are not its payers.

Nuances

At accounting for fixed assets under the simplified tax system commissioning of the facility is carried out on the day when the necessary installation, testing, commissioning activities are completed. After completion of such work, its initial cost is calculated.

The day of posting the object does not depend on the date of transfer of the documentation required for state registration of rights. It is determined by the fact of determining the initial st-ti OS. This rule applies only to those objects that must be registered (real estate, for example).

For accounting for fixed assets under the simplified tax system standardized forms of documents are used. They are an act according to f. OS-1 and inventory card f. OS-6.

Accounting for fixed assets under the simplified tax system: postings

For convenience, transactions and the accounts on which they are reflected are presented in the table.

The fact of economic activity
Reflection of the cost of purchasing or creating an object		02, 70, 69, 10, 60
Reflection of installation costs
Passing an object for assembly
Capitalization of an asset as a fixed asset

The amount indicated in the last entry is the initial cost of fixed assets, that is, the total amount of all costs.

Useful life

IN accounting for USN depreciation fixed assets accrued over the life of the object. It is determined by the Classifier, broken down by groups.

The term is reflected in the inventory card for the object.

Depreciation

In accounting under the simplified tax system, deductions for depreciation of an object can be made at different intervals - once a quarter or a year. For household or industrial inventory, write-offs can be made immediately and in full upon receipt.

Depreciation begins in the month following the month of acceptance of fixed assets for accounting, and ends after the month in which the object was written off. For the period of modernization, repair, reconstruction, conservation, re-equipment, accrual is suspended.

The table below shows the accounts used to reflect depreciation for various fixed assets.

tax accounting

In its management, the moment the object enters the enterprise is of particular importance. The fixed asset may arrive either before or during the application of this special regime.

The peculiarity of tax accounting is that fixed assets costs are recognized after payment and provided that the object has already been capitalized and is operated by the enterprise.

Attribution of fixed assets costs to expenses for taxation purposes is carried out in the year the funds are put into operation. For real estate, slightly different rules apply. Expenses for it are included in the taxable base only after the state registration.

Another condition for tax accounting is that material assets must be depreciable.

The costs of modernization, re-equipment reflect the same as the costs of acquiring and creating an object. In this case, one should be guided by the provisions of paragraph 3 of Article 346.16 of the Tax Code.

Receipt of an object under the simplified tax system

OS for taxation purposes is accepted at the initial cost (as in accounting). It is transferred to expenses in equal installments throughout the year on the last day of each quarter. Depending on the time of capitalization of material assets, costs can be written off:

• In 1 sq. - 1/4 of the cost at the end of the 1st quarter, half a year, 9 months. and year;
• In the 2nd - 1/3 at the end of 6, 9, 12 months;
• In the 3rd - 1/2 at the end of 9, 12 months;
• In the 4th - the total amount at the end of the year.

Receipt of the object before the transition to the simplified tax system

If the capitalization of fixed assets occurred during the period when the enterprise used the fixed assets, the write-off of expenses for taxation purposes is necessary in a different order.

At the end of December of the last year the organization operates under the main tax regime, the residual value of the object is taken into account. This indicator is reflected in column 8 of the Book of Accounting for Income and Expenses.

The method of transferring cost to expenses under the simplified tax system is affected by the period of use.

If the period is less than 3 years, the entire cost for the year of operation, established at the time of the start of using the simplified tax system, is written off. 1/4 of the price is calculated and included in the expenses on the last date of each quarter. With a period of 3-15 years, during the first year half of the cost is written off (12.5% ​​per quarter), in the second - 30%, in the third - 20%. If the period of use exceeds 15 years, the write-off is carried out at 10% within 10 years.

Example

Suppose an enterprise switched from OSNO to USN in 2016, and at the time of the transition it had a machine tool, the residual value of which at the end of December 2015 amounted to 160 thousand rubles. The service life of the equipment is 5 years.

In 2016, only 50% of the cost is taken into account in expenses - 80 thousand rubles. This value must be divided into 4 equal parts. Each of them - 20 thousand rubles. - written off on the last day of the corresponding quarter.

In 2017, 48 thousand rubles will be transferred to expenses. - 30% of the residual price. This amount should also be divided into 4 equal parts (12 thousand rubles). In 2018, 32 thousand rubles will be written off. This is 20% of the residual art. The amount is also divided into 4 parts and written off at the end of each quarter for 8 thousand rubles.

Accounting for fixed assets on the simplified tax system in 1C

As mentioned above, in order to accept an object for accounting, it must be purchased and put into operation. To recognize costs in tax accounting, it is necessary to record the fact of payment for the purchase.

To reflect the acquisition operation in the program, you must open the "Purchase" tab and create a document "Receipt of products and services". Select "Equipment" as the type of operation. In the tabular part, you need to indicate the nomenclature, quantity and cost of the purchased object. In the column "Account" 08.04 is put down.

To reflect the payment, a payment order is filled out.

On the day the fixed assets are put into operation, the document "Acceptance for accounting" is drawn up. In it, in addition to general information about the object, there are two tabs. The first is accounting, and the second is tax accounting. If the accountant is well versed in the features of reflecting information, he will be able to fill in all the fields correctly. In this case, accounting operations (accounting and tax) in the program will be automatically performed when posting the "Period Closing" document.

Let's say an enterprise purchased a computer worth 25 thousand rubles. The object was put into production use on February 12, 2010. Accordingly, the same date should be in the "Acceptance for Accounting" document.

In the "OS" tab, you must specify the name of the asset. It must be assigned an inventory number. In addition, the account from which the asset was written off (08.04) is indicated. Next, the type of operation performed on the object is indicated. This will be "Acceptance for accounting with subsequent commissioning." Next, the method for reflecting depreciation costs is determined, the corresponding account is indicated to which depreciation amounts will be written off.

Particular attention should be paid to the "Tax Accounting" tab. In the field "Cost" (expenses for the simplified tax system) of the object, the full value of the initial price of the asset should be indicated. The amount and dates of payments actually made on the fixed asset are reflected separately in the appropriate columns. If the cost of the equipment was fully repaid, then the entire amount (for example, the same 25 thousand rubles for a computer) can be recognized as expenses.

The most important thing when reflecting fixed assets is to correctly enter information in the "Procedure for including items in expenses" field. The program will offer to attribute it to expenses or depreciable property or not to include it in expenses. If the fixed asset was purchased for a fee, the period of its use exceeds a year, and the cost exceeds 20 thousand rubles, it is classified as depreciable property.

In the "Accounting" tab, you should specify the accounts on which the operations for accounting and depreciation will be taken into account, and the method of its calculation. The enterprise may not be limited to the common linear method. Here it is necessary to assess the situation. It is likely that it will be more convenient to calculate depreciation using the acceleration factor.

If fixed assets are purchased in installments, the costs of it are subject to write-off in part of the amounts actually transferred to the seller.

Conclusion

As a rule, when taking into account OS on a simplified system, there are no particular difficulties. However, there are some tax considerations to keep in mind. The accountant needs to closely monitor all changes in legislation.

Significantly facilitates the work of a specialist software 1C.

• Basic moments
• Features of depreciation under the simplified tax system income minus expenses
• Nuances with the simplified tax system Income
• Accrual Methods
• Specifics of work in 1C

To solve this problem, depreciation is used, which applies in 2018 to the simplified tax system “income minus expenses”. Depreciation involves transferring the value of an asset in installments to the current expenses of the company. In a simplified form, this can be represented as follows:

• for a chair purchased for 5,000 rubles, which has a service life of 5 years, annual depreciation deductions will amount to 5,000/5 \u003d 1,000 rubles.

Depreciation affects only fixed assets, that is, property that is owned by the company and has the following main features (Art.

Accounting for fixed assets in the accounting system with the object "income"

The issues of depreciation are discussed in detail in such articles of the Tax Code of the Russian Federation as: Article Contents 256 Reveals what kind of company property can be classified as depreciable assets 257 Allows you to calculate the price of depreciable fixed assets based on a specific methodology 258 Divides all types of fixed assets into special depreciable groups 259 Describes the main methods for calculating depreciation and the procedure for their application 259.1-259.2 Explains the specifics of using the linear and non-linear methods 259.3 Determines the conditions and features of the use of reducing factors , as well as in the Federal Law-164 "On leasing".

Depreciation at the tax rate "income minus expenses" 2017

which wear out and need to be replaced. Accounting for depreciation under the USN "income minus expenses" assumes that the company includes in the total costs the funds spent on the acquisition and installation of fixed assets, which reduces the tax base. The procedure for writing off fixed assets depends on:

• whether the company acquired them already in the process of operating on a simplified regime;
• whether these assets were on its balance sheet even before the transition to the simplified tax system.

If an individual entrepreneur or LLC has already worked under the simplified tax collection system, then the following are taken into account in the total costs:

1. The original price of the assets.
2. The cost of their installation and installation.
3. Customs fees and duties.

Moreover, such operations within the framework of the accounting policy can be carried out if the fixed asset (OS) has already been paid for by the company and put into operation.

Depreciation in case of "income minus expenses"

If the useful life is from 3 to 15 years, then during the first calendar year of applying the simplified tax system, the company will be able to write off 50% of the value of the object, during the second - 30% and during the third year - 20% of the cost. For objects with a useful life of more than 15 years, depreciation is extended for the first 10 years of applying the simplified tax system (subpara.

3 p. 3 art. 346.16

Important

Tax Code of the Russian Federation). In declared tax periods, depreciation amounts are reflected in expenses in equal shares for each reporting quarter. Of course, you can switch to the simplified tax system not only from the general taxation system, but, for example, from the ESHN or UTII.

How is the depreciation of wasps calculated at usn

Tax Code of the Russian Federation):

1. It is used in economic activities for a period of more than one year.
2. It has an initial price of at least 40,000 rubles.
3. Involved in the formation of the company's revenue.

Depreciation charges are reflected in accounting documents and are created annually for all fixed assets. As a result, a depreciation fund is formed, which, at the end of the service life of an asset, can be used to purchase new pieces of equipment, vehicles, and office equipment.
The obligation to create an amortization fund affects all enterprises, regardless of the form of organization and the tax regime. Theoretical aspect Depreciation affects fixed assets not in an arbitrary way, but in the manner prescribed by law.
In this light, several permitted methods are distinguished, namely (v.

Online journal for an accountant

If payment for property is made in installments, then its value in tax accounting will be repaid in equal shares of the paid amounts. Example In February 2017, Rigma LLC purchased a machine tool with a cost estimate of 800,000 rubles.

Payment was made as follows: 1 sq. 2017 - 300,000 rubles 2 sq. 2017 - 210,000 rubles 3 sq. 2017 - 100,000 rubles 4 sq. 2017 - 90,000 rubles 1 sq. 2018 - 100,000 rubles Expenses should be included in KUDiR as follows: Date of inclusion in KUDiR Amount, thous.
rub. Calculation thousand rubles Explanations 03/31/2017 75,300 / 4 sq. 300 000 rub. equal shares are accepted in 1, 2, 3 and 4 square. 2017 06/30/2017 145 75 + 210 ÷ Q3 RUB 210,000 will be accepted in 2, 3 and 4 quarters. 2017 09/30/2017 195 75 + 70 + 100 ÷ Q2 100 000 rub. are taken into account in the 3rd and 4th quarter. 2017 December 31, 2017 285 75 + 70 + 50+ 90 90,000 accepted in full in Q4 2016 In 2018, the remaining 100,000 rubles.

Is depreciation charged on tax income minus expenses in 2018

We must say right away that since your organization uses the simplified tax system with the “income” object, it will not be possible to write off the expenses associated with the purchase of fixed assets in tax accounting. The right to account for the purposes of determining the tax base of expenses incurred is reserved exclusively to taxpayers who have chosen the object “income reduced by the amount of expenses” (Art.
346.18

Tax Code of the Russian Federation). As for accounting, taxpayers applying the simplified tax system are not exempted from its maintenance (clause 2, article 6 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). Therefore, general rules apply to them. Thus, an asset is accepted for accounting as fixed assets if certain conditions are met at the same time (p.

4 PBU 6/01 "Accounting for fixed assets").

Accounting: accounting for fixed assets with usn

Thus, an object purchased, paid for and put into operation in the 1st quarter of the year will be depreciated in four equal parts on March 31, June 30, September 30 and December 31. If the fulfillment of all conditions occurred in the 3rd quarter, then the cost of the fixed assets will need to be divided in half and written off as expenses for the 3rd and 4th quarters. An object purchased in October can be accounted for as a lump sum on the date of December 31st. Thus, the useful life of property or equipment purchased on simplified taxation is not important. In this case, we can talk about a peculiar version of accelerated depreciation under the simplified tax system "income minus expenses". Accounting for depreciation under the simplified tax system "income minus expenses" for objects acquired while applying the general taxation system also has its own specifics.

Depreciation on tax income minus expenses

When using it, the annual amount of depreciation is determined based on the initial cost of the fixed asset and the depreciation rate calculated on the basis of its useful life. We also note that the useful life is determined when an object is taken into account based on the expected period of its use in accordance with the expected productivity or capacity, expected physical wear and tear, regulatory and other restrictions on its use (for example, the lease period) (clause 20

PBU 6/01). Example A trade organization using the simplified tax system with the “income” object purchased and put into operation a refrigerated display case in January worth 69,738 rubles. (including VAT - 10,638 rubles). The useful life is six years (72 months). The depreciation method, which is enshrined in the accounting policy of the company, is linear.

Depreciation on tax income

Compensation for unused vacation: ten and a half months go for a year Upon dismissal of an employee who has worked in an organization for 11 months, he must be paid compensation for unused vacation as for a full working year (paragraph 28 of the Rules, approved by the USSR TNK on April 30, 1930 No. 169) . But sometimes these 11 months are not so worked out.

Attention

The employee arranges the pension: the role of the employer (part 1) The employee usually manages the pension. What is required from the employer? Is it necessary to submit lists of future pensioners and documents necessary for the appointment of a pension to the FIU in advance? Or are the obligations of the organization limited to submitting to the FIU for the future pensioner the SZV-STAZH form requested by him? What is the role of the employer in the process of obtaining a pension by an employee?

Moscow and the Moscow region.< …

Depreciation for tax revenue minus expenses

Depreciation can be calculated in several ways:

• linear;
• reducing balance method;
• by the sum of numbers of years of useful life;
• in proportion to the volume of output of finished products.

Learn about the methods of calculating depreciation from the article "Methods of calculating depreciation in accounting." The calculation results are displayed in the depreciation statement, which the company develops independently, taking into account the rules for processing primary documentation, approved in Art. 9 of Law No. 402-

FZ. Depreciation is calculated monthly, except for companies that are allowed to keep simplified accounting. Such organizations have the right to write off depreciation deductions once a year, on December 31, or independently set the frequency (para.

19 PBU 6/01). For information on who can keep accounting according to a simplified scheme, see.

In the "OS" tab, you must specify the name of the asset. It must be assigned an inventory number. In addition, the account from which the asset was written off (08.04) is indicated. Next, the type of operation performed on the object is indicated. This will be “Acceptance for accounting with subsequent commissioning”. Next, the method for reflecting depreciation costs is determined, the corresponding account is indicated to which depreciation amounts will be written off. Particular attention should be paid to the "Tax Accounting" tab. In the field "Cost" (expenses for the simplified tax system) of the object, the full value of the initial price of the asset should be indicated. The amount and dates of payments actually made on the fixed asset are reflected separately in the appropriate columns. If the cost of the equipment was fully repaid, then the entire amount (for example, the same 25 thousand rubles for a computer) can be recognized as expenses.

Depreciation examples, answers to questions

The accrual of depreciation on an item of fixed assets begins on the first day of the month following the month of acceptance of this item for accounting, and is carried out until the cost of this item is fully paid off or this item is written off from accounting (clause 21 PBU 6/01). An organization can choose and fix in its accounting policy one of three methods of depreciation: linear, depreciation by the sum of the numbers of years of the useful life or in proportion to the volume of products (works).
The procedure for determining the annual depreciation amount for each of these methods is prescribed in paragraph 19 of PBU 6/01. It must be remembered that the depreciation method is established in relation to a group of homogeneous objects, and not for each of them separately.

The most common and easiest to use is the linear method.

Depreciation in case of "income minus expenses"

Tax Code of the Russian Federation):

1. It is used in economic activities for a period of more than one year.
2. It has an initial price of at least 40,000 rubles.
3. Involved in the formation of the company's revenue.

Depreciation charges are reflected in accounting documents and are created annually for all fixed assets. As a result, a depreciation fund is formed, which, at the end of the service life of an asset, can be used to purchase new pieces of equipment, vehicles, and office equipment.

Attention

The obligation to create an amortization fund affects all enterprises, regardless of the form of organization and the tax regime. Theoretical aspect Depreciation affects fixed assets not in an arbitrary way, but in the manner prescribed by law.

In this light, several permitted methods are distinguished, namely (v.

Depreciation at the tax rate "income minus expenses" 2017

Purpose of the object Db Kd Use for production 20 02 Operation for management purposes 26 02 Trade 44 02 Tax accounting When maintaining it, the moment the object enters the enterprise is of particular importance. The fixed asset may arrive either before the transition to the simplified tax system or during the application of this special regime.

The peculiarity of tax accounting is that fixed assets costs are recognized after payment and provided that the object has already been capitalized and is operated by the enterprise. Attribution of fixed assets costs to expenses for taxation purposes is carried out in the year the funds are put into operation.

Important

For real estate, slightly different rules apply. Expenses for it are included in the taxable base only after the state registration.

Another condition for tax accounting is that material assets must be depreciable.

Is depreciation charged on tax income minus expenses in 2018

The costs of modernization, re-equipment reflect the same as the costs of acquiring and creating an object. In this case, one should be guided by the provisions of paragraph 3 of Article 346.16 of the Tax Code. The receipt of an object under the USN OS for taxation purposes is accepted at its original cost (as in accounting). It is transferred to expenses in equal installments throughout the year on the last day of each quarter. Depending on the time of capitalization of material assets, costs can be written off:

• In 1 sq. - at 1/4 of the cost at the end of the 1st quarter, half a year, 9 months. and year;
• In the 2nd - 1/3 at the end of 6, 9, 12 months;
• In the 3rd - 1/2 at the end of 9, 12 months;
• In the 4th - the total amount at the end of the year.

Receipt of an object before the transition to the simplified tax system If the capitalization of fixed assets occurred during the period when the company used the basic OSNO, the write-off of expenses for taxation purposes is necessary in a different order.

Online journal for an accountant

So, if the fixed asset was purchased (Article 346.17 of the Tax Code of the Russian Federation): In the first quarter Its cost is written off by 1/4 at the end of each quarter In the second quarter Its price is written off by 1/3 quarterly In the third quarter By 1/2 In the fourth At a time by at the end of the year If fixed assets were acquired when the company was operating under the general regime, then the depreciation procedure depends on how long the property was used, namely (Article 346.25 of the Tax Code of the Russian Federation): Period Condition Up to 3 years Its entire cost is depreciated during the first year 3-15 years Depreciation is carried out as follows: 50% - in the first year, 30% - in the second, 20% - in the third From 15 years once paid when acquiring fixed assets, under the general regime (Article 170 of the Tax Code of the Russian Federation).

Accounting: accounting for fixed assets with usn

In the book of accounting for income and expenses (KUDiR), expenses are displayed on the last day of the reporting quarter. In this case, the OS object:

• must be paid
• have correctly executed primary documentation for the acquisition,
• used in the activities of the enterprise,
• economically feasible
• should refer to depreciable property in accordance with Ch. 25

Example An object was purchased in January 2018 for 400,000 rubles. Then on the last day of each quarter of this year, 100,000 rubles should be written off to KUDiR.

(400,000 hours per 4 sq.). If the object is paid for in the 3rd quarter, then on September 30 and December 31, 200,000 rubles are displayed. That is, at the end of the year, the full cost of the OS object is paid off in tax accounting.
If the initial value of the asset is not more than 100,000 rubles. (clause 1 of article 257 of the Tax Code of the Russian Federation), then the entire amount can be taken into account as part of the costs at the time of payment at a time.

How is the depreciation of wasps calculated at usn

If payment for property is made in installments, then its value in tax accounting will be repaid in equal shares of the paid amounts. Example In February 2017, Rigma LLC purchased a machine tool with a cost estimate of 800,000 rubles.
Payment was made as follows: 1 sq. 2017 - 300,000 rubles 2 sq. 2017 - 210,000 rubles 3 sq. 2017 - 100,000 rubles 4 sq. 2017 - 90,000 rubles 1 sq. 2018 - 100,000 rubles Expenses should be included in KUDiR as follows: Date of inclusion in KUDiR Amount, thousand rubles. Calculation thousand rubles Explanations 03/31/2017 75,300 / 4 sq. 300 000 rub. equal shares are accepted in 1, 2, 3 and 4 square. 2017 06/30/2017 145 75 + 210 ÷ Q3 RUB 210,000 will be accepted in 2, 3 and 4 quarters. 2017 09/30/2017 195 75 + 70 + 100 ÷ Q2 100 000 rub. are taken into account in the 3rd and 4th quarter. 2017 December 31, 2017 285 75 + 70 + 50+ 90 90,000 accepted in full in Q4 2016 In 2018, the remaining 100,000 rubles.

Accounting for fixed assets in the accounting system with the object "income"

The most important thing when reflecting fixed assets is to correctly enter information in the field “Procedure for including items in expenses”. The program will offer to attribute it to expenses or depreciable property or not to include it in expenses. If the fixed asset was purchased for a fee, the period of its use exceeds a year, and the cost exceeds 20 thousand rubles, it is classified as depreciable property. In the "Accounting" tab, you should specify the accounts on which the operations for accounting and depreciation will be taken into account, the method of its calculation. The enterprise may not be limited to the common linear method. Here it is necessary to assess the situation. It is likely that it will be more convenient to calculate depreciation by the reducing balance method using the acceleration factor. If fixed assets are purchased in installments, the costs of it are subject to write-off in part of the amounts actually transferred to the seller.
According to the accounting policy, "Portrait" uses a straight-line method in determining the amount of depreciation. Let's calculate the amount of deductions for each group of equipment: Name of equipment Cost of fixed assets according to the quantity Calculation of depreciation Amount of deductions per month Camera Canon 125.800 rub. * 5 pieces. = 629.000 rub. 629.000 rub. / 48 months 13.104 rub. HP computer 104.900 rub. * 3 pcs. = 314.700 rubles. 314.700 rub. / 72 months 4.371 rub. Monitor Samsung 66.740 rub. * 3 pcs. = 200.220 rub. 200.220 rub. / 72 months 2.781 rub.

HP printer 11.400 rub. * 2 pcs. = 22.800 rub. 22.800 rub. / 60 months 380 rub. Total 20.636 rubles. Thus, when calculating the single tax, the photo studio "Portrait" has the right to monthly reduce the taxable base in the amount of 20.636 rubles.

Depreciation under the simplified tax system - income minus expenses has features. Learn how to correctly calculate depreciation and show it in accounting.

You can get acquainted with the norms of PBU 6/01 in this material.

How to include expenses for the purchase of fixed assets in the income and expense ledger

In tax accounting, when applying the simplified tax system "income minus expenses", depreciation is not charged. The cost of the object is written off during the calendar year in which it was acquired (built), quarterly in equal parts (clause 3 of article 346.16 of the Tax Code of the Russian Federation). That is, if the object was put into operation:

• in 1 sq. - debited at ¼ of the value of the object;
• in 2 sq. - 1/3 of the cost of the object;
• in 3 sq. - ½ part;
• in 4 sq. - write-off is carried out at a time.

In the book of accounting for income and expenses (KUDiR), expenses are displayed on the last day of the reporting quarter.

In this case, the OS object:

• must be paid
• have correctly executed primary documentation for the acquisition,
• used in the activities of the enterprise,
• economically feasible
• should refer to depreciable property in accordance with Ch. 25 of the Tax Code of the Russian Federation.

Example

The object was purchased in January 2019 for 400,000 rubles. Then on the last day of each quarter of this year, 100,000 rubles should be written off to KUDiR. (400,000 hours per 4 sq.). If the object is paid for in the 3rd quarter, then on September 30 and December 31, 200,000 rubles are displayed. That is, at the end of the year, the full cost of the OS object is paid off in tax accounting.

If the initial value of the asset is not more than 100,000 rubles. (clause 1 of article 257 of the Tax Code of the Russian Federation), then the entire amount can be taken into account as part of the costs at the time of payment at a time.

If payment for property is made in installments, then its value in tax accounting will be repaid in equal shares of the paid amounts.

Example

In February 2018, Rigma LLC purchased a machine with a value estimate of 800,000 rubles. Payment was made as follows:

• 1 sq. 2018 - 300,000 rubles.
• 2 sq. 2018 - 210,000 rubles.
• 3 sq. 2018 - 100,000 rubles.
• 4 sq. 2018 — 90,000 rubles
• 1 sq. 2019 — 100,000 rubles

Costs should be included in the KUDiR as follows:

Date of inclusion in KUDiR	Amount, thousand rubles	Calculation,thousand roubles.	Explanations
31.03.2018		300 / 4 sq.	300 000 rub. equal shares are accepted in 1, 2, 3 and 4 square. 2018
30.06.2018		75 + 210 ÷ 3 sq.	RUB 210,000 will be accepted in 2, 3 and 4 quarters. 2018
30.09.208		75 + 70 + 100 ÷ 2 sq.	100 000 rub. are taken into account in the 3rd and 4th quarter. 2018
31.12.2018		75 + 70 + 50 + 90	90,000 are accepted in full in the 4th quarter. 2018

In 2019, the remaining 100,000 rubles. must be included in expenses in equal installments in each quarter of 25,000 rubles. on 31.03, 30.06, 30.09, 31.12.

If the fixed asset was purchased before the transition to the simplified tax system, the residual value according to tax accounting as of December 31 of the year before the transition to the simplified tax system must be written off in equal shares as expenses as follows (subclause 3 of article 346.16 of the Tax Code of the Russian Federation):

• Within a calendar year, if the period of intended use is not more than 3 years.
• Within 3 years (50% - in 1 year, 30% - in 2 years, 20% - in 3 years), if the period of intended use is more than 3 and up to 15 years inclusive.
• Within 10 years, if the term exceeds 15 years.

Results

Depreciation in accounting under the simplified tax system "income minus expenses" is carried out in accordance with the norms of PBU 6/01. In tax accounting, the cost of an object is paid off in equal installments within one calendar year if it was acquired during the application of the simplified tax system. If an organization bought an fixed asset while on the OSNO, and from the beginning of the year switched to the simplified tax system, then the residual value of the asset, according to tax accounting data, as of December 31 of the year before switching to the simplified tax system is repaid according to the rules provided for in paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation.