What is physical wear opf. Depreciation of fixed assets of an enterprise: concept and types

Depreciation of fixed assets – partial or complete loss of consumer properties and value by fixed assets, both during operation and during their inactivity. The economic essence of depreciation of fixed assets lies in the gradual loss of their value with the corresponding transfer of this value to the newly created product.

The fall of fixed assets (fixed capital) in price over a certain period of time has two fundamentally different reasons. They can either physically wear out due to use, or become obsolete regardless of use.

In the first case, they talk about the physical depreciation of fixed assets, in the second - about obsolescence. Fixed assets are subject to physical (material) depreciation both in the process of their use and in case of inactivity. In the latter case, the physical deterioration of fixed assets consists in the loss of their properties under the influence of the environment (in particular, atmospheric conditions), as well as as a result of internal processes occurring in the structure of the material from which they are made. Removable depreciation implies that the cost of repairs is less than the value added. Fatal wear and tear is calculated when the cost of fixing a defect exceeds the cost that would be added.

The following factors influence the amount of physical depreciation of fixed assets during their operation:

1) the degree of loading of fixed assets in the production process;

2) the quality of fixed assets;

3) features of the technological process;

4) quality of care for fixed assets;

5) qualification and attitude of workers to fixed assets.

Obsolescence fixed assets - a decrease in the value of existing fixed assets as a result of the emergence of new types of them, cheaper and more productive. Obsolescence has two forms:

1) a decrease in the value of fixed assets due to a reduction in the socially necessary labor costs for their reproduction;

2) decrease in the cost of fixed assets as a result of the introduction of new, more progressive and cost-effective fixed assets.

Moral (functional) depreciation, like physical depreciation, can be eliminated and irremovable.

Removable functional wear includes, for example, the restoration of built-in cabinets, water and gas meters, and plumbing equipment. The criterion for the elimination of wear is the comparison of repair costs with the value of the additional cost received. If the additional value received exceeds the cost of restoration, then functional wear is considered to be removable.

Fatal obsolescence refers to a decrease in the value of an object due to factors related to quality characteristics. Moreover, there can be both a surplus and a lack of quality characteristics. The amount of unrecoverable obsolescence is determined by capitalizing losses.

Sometimes the so-called economic (external) depreciation is separately distinguished. Depreciation of external influence is a decrease in the value of an object due to the negative influence of the external environment, economic or political factors. Causes of external wear and tear - the general decline of the area in which the object is located, actions. If the physical and, to a certain extent, moral depreciation can be eliminated by reconstructing or modernizing the facility, then the depreciation of external influences in most cases cannot be eliminated.

A way to measure the wear and tear of external influence is the analysis of paired sales, when two comparable objects are sold on the market, one of which has signs of external wear and the other does not. The difference in prices will make it possible to draw a conclusion about the amount of wear and tear of external influence. Another way to measure externalized depreciation is to compare the rental income of two properties, one of which is not negatively externalized. The capitalization of income losses from comparing these two objects will characterize the amount of depreciation of the external impact. Capitalization is carried out, as a rule, using a gross multiplier.

In practice, depreciation amounts are calculated in one of two ways.

First way. At small businesses with a small number of inventory items, the accounting department draws up a monthly statement of depreciation for fixed assets that are listed at the beginning of the month, the standard service life of which has not yet expired. The amount of depreciation is determined by multiplying the initial cost of objects by the monthly depreciation rates.

The second method is more common, and its essence is that the monthly amount of depreciation accrued last month is adjusted (increased, reduced) according to the established norms in connection with changes (inflow, outflow) of fixed assets for the last month, as well as in due to the expiration of the normative service life of machines, equipment and vehicles. Thus, to the amount of depreciation accrued last month, add the amount of depreciation of fixed assets that re-entered the enterprise last month, and reduce it by the amount of depreciation of fixed assets that retired last month and whose standard service life has expired. In this case, depreciation is calculated monthly in the development table of form No. 6 of the journal-order form of accounting.

Depreciation of fixed assets is the process of recovering in cash the value of fixed assets as they wear out by transferring this value to the created product. The amount of depreciation of fixed assets included in the cost of the finished product issued with their help is called depreciation.

Depreciation of fixed production assets: accrual methods.

The concept of depreciation and its rate

In the course of its functioning, the firm incurs costs associated with the acquisition of factors of production. But capital goods must sooner or later be reproduced, and their costs must be reimbursed.

Depreciation is a process of constantly transferring the value of fixed production assets to manufactured products in order to accumulate funds for the purchase of new assets and the restoration of existing ones. Capital goods are used over time, so their value is transferred to the goods produced as they wear out. Of course, the company cannot recover costs after each production cycle, but it is nevertheless necessary to spend money on equipment upgrades. For these purposes, an amortization fund is created, which is formed by regular deductions from the profits of the enterprise.

The term "depreciation" has 2 semantic meanings. On the one hand, depreciation is the amount of depreciation of the fixed assets, expressed as a percentage of the total volume of the fixed assets. On the other hand, depreciation is presented as the amount of savings to cover depreciation or the amount of money required to reproduce depreciated capital goods. The monetary expression of depreciation is the amount of depreciation deductions for a certain period of time. The term "annual depreciation" has received special distribution.

Ag \u003d (Fb - Fl) / Tsl.,

where Ag - the amount of annual depreciation;

Fb - the cost of fixed production assets on the balance sheet of the enterprise;

Fl - the cost of OPF, which were liquidated over the past period of time, in this case, a year;

Тsl is the period of possible operation of the BPF.

The formation of a depreciation fund is a voluntary decision of the enterprises themselves, however, the state still regulates this process by independently setting depreciation rates. The fact is that these norms somehow determine the amount of income tax that the state receives in the form of income to the state budget.

The amount of wear in itself is difficult to objectively account for. Therefore, any enterprise, having deliberately overestimated this value “on paper”, that is, documented, actually has costs disproportionately greater than the actual profit received. Such measures may be taken to evade tax payments. That is why the state sets the upper limit of depreciation, that is, the maximum amount of money to cover depreciation.

Therefore, the depreciation rate is a relative indicator, defined as the ratio of the annual depreciation rate and the book value of the OPF: NA \u003d (Ag / Fb) × 100%. Enterprises, as a rule, themselves set the amount of depreciation. This indicator determines the period of time during which the cost of fixed assets will be fully reimbursed. The regulation of depreciation rates is a serious issue.

Low rates stop technical progress and slow down the process of replacing the means of production. Outdated equipment does not allow minimizing costs and reduces the competitiveness of the company in the market. Inflated norms, on the contrary, are characterized by an intensive change of equipment, which increases the productivity of a unit of labor. However, this causes a natural process of rising costs, which generally reduces the profitability of the enterprise in the short term. Thus, the firm is always faced with the task of establishing the optimal depreciation rate, which would make it possible to make a profit at the lowest cost.

Depreciation methods

Depreciation is the accumulation of funds for the restoration of worn-out production assets, which have an extremely limited period of productivity and other useful properties. There are many methods for calculating depreciation. But each organization chooses its own way of covering the depreciation of capital goods.

The main methods of calculating depreciation are considered to be the following.

1. The straight-line method is a uniform transfer of the cost of a capital asset to the entire complex of costs throughout the entire period of operation. Ag \u003d Fb / Tsl, where Ag is the annual depreciation amount. This method is used to calculate depreciation for buildings, structures, transmission devices, non-production equipment (laboratory measuring instruments, etc.). The positive aspect of this method of determining the cost of depreciation, of course, is the clarity and ease of calculation. However, the linear method has several disadvantages:

1) during the entire life of the equipment, there are downtimes when it actually leaves the production cycle. Consequently, fixed assets wear out unevenly, so depreciation charges in different periods should be differentiated values ​​and this formula cannot be applied;

2) there is no accounting for obsolescence of fixed assets resulting from the introduction of new technologies and equipment. As a result, obsolete machines and equipment are out of production, and there is such a thing as "under-depreciation":

H \u003d (Fo + Rl) - Fl,

where Fo is the residual value of fixed assets;

Рl - expenses associated with the elimination of obsolete OF;

Fl, - liquidation value.

3) the real rate of inflation is not taken into account.

2. To eliminate the shortcomings of the straight-line method, the accelerated depreciation method was developed. This method of depreciation allows you to recover about 60 - 75% of the total cost of the fixed assets for only half of their service life, while with a linear method - only 50%.

3. A variation of accelerated depreciation is the cumulative method, which allows you to write off up to 80% of the cost in almost the first 3 years.

A \u003d (Tsl. - m + 1) Fb / S,

where m is the ordinal number of the year for which the calculation is being made;

S is the sum of years of service life;

S \u003d Tsl (T + 1) / 2.

A is depreciation.

The basis of this method is the initial cost of the OPF. Here, depreciation is greatest precisely in the first years of use of capital goods. The cumulative method allows the company to insure against losses and reduce the risk associated with the depreciation of obsolete equipment. In addition, the faster the value of lost funds is replenished, the faster the organization will be able to acquire new ones.

4. Production method. Here, the amount of depreciation deductions depends mainly on the volume of output. It is calculated monthly on the basis of actual output. This method is convenient in the case when the cost of the OPF intended for the production of a specific volume of production is written off (for example, for the depreciation of vehicles, the operation of which is limited by the mileage).

Intangible assets and land plots as varieties of fixed production assets: features of formation, valuation and depreciation.

According to PBU 14/2007 "Accounting for intangible assets", objects are recognized as intangible assets if the following recognition criteria are met:

the object is capable of bringing economic benefits to the organization in the future (i.e. the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization);

the organization has the right to receive economic benefits that this object is able to bring in the future (i.e. the organization has documents confirming the existence of the asset and the organization's right to it), and there is control over the object (there are restrictions on the access of other persons to economic benefits) ;

the possibility of separating or separating (identifying) an object from other assets;

the object is intended to be used for a long time (more than 12 months or a normal operating cycle)

the organization does not intend to sell the object (within 12 months or the normal operating cycle)

the actual (initial) value of the object can be reliably determined;

the absence of an object of a material-material form.

Intangible assets include:

works of science, literature and art;

programs for electronic computers;

inventions;

useful models;

selection achievements;

production secrets (know-how);

trademarks and service marks.

the business reputation of an organization is the difference between the purchase price of an enterprise as a single property and economic complex and the value of its net assets.

The difference can be either positive or negative. Goodwill is treated as a separate inventory item and amortized over 20 years on a straight-line basis. Negative - in full, include the financial result of the period as part of other income.

Expenses associated with the formation of a legal entity (organizational expenses), intellectual and business qualities of the organization's personnel are not intangible assets.

Intangible assets are accepted for accounting in accordance with PBU 14/2007 at their actual (initial) cost

In this case, the actual acquisition costs are recognized:

amounts paid in accordance with an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization to the right holder (seller);

customs duties and customs fees;

non-refundable amounts of taxes, state, patent and other fees paid in connection with the acquisition of an intangible asset;

remuneration paid to an intermediary organization and other persons through which an intangible asset was acquired;

amounts paid for information and consulting services related to the acquisition of an intangible asset;

other expenses directly related to the acquisition of an intangible asset and the provision of conditions for the use of the asset for the planned purposes.

When creating an intangible asset, expenses also include:

amounts paid for the performance of work or the provision of services to third parties;

labor costs of employees directly involved in the creation of an intangible asset;

deductions for social needs (including UST);

expenses for maintenance and operation, depreciation of fixed assets and other property used directly in the creation of an intangible asset;

other expenses directly related to the creation of an intangible asset and the provision of conditions for the use of the asset for the planned purposes.

To determine the initial cost of intangible assets, the "Certificate of costs included in the initial cost of an intangible asset" is used.

The cost of intangible assets, at which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation.

The receipt of intangible assets in the organization occurs in the following cases:

Acquisition of intangible assets for a fee

Creation of intangible assets on its own or with the involvement of third-party performers

Contribution of intangible assets to the account of contribution to the authorized capital

Receipt of intangible assets free of charge

Acquisition of intangible assets under an exchange agreement

Depreciation is calculated according to the norms established by the organization itself based on the value of intangible assets and their useful life.

The useful life is the period during which the object of intangible assets brings income to the enterprise. The term is determined by the organization independently based on:

the validity period of a patent, certificate and other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation;

the expected period of use of this object, during which the organization can receive economic benefits (income)

quantity of products or other natural indicator of the amount of work expected to be received as a result of using this object

In the case when the useful life cannot be determined, it is recognized as equal: for accounting purposes - 20 years, for tax accounting purposes - 10 years (but not more than the period of the organization's activity).

Depreciation is charged on a monthly basis and starts on the 1st day of the month following the month the object is accepted for accounting, ends on the 1st day of the month following the month of full repayment of the cost or write-off of the object from the register.

For accounting purposes, three methods of depreciation are used:

linear;

diminishing balance;

cost write-offs in proportion to the volume of products (works).

For tax purposes, the organization chooses from linear and non-linear methods.

The methodology for calculating depreciation for each of the methods is similar to the corresponding methods for calculating depreciation for fixed assets.

Methods for reflecting depreciation on accounting accounts:

by accumulating depreciation amounts on a separate account (account 05 "Depreciation of intangible assets")

by reducing the initial cost of the object on account 04.

Disposal of intangible assets occurs in the following cases:

Write-off of an object of intangible assets for unsuitability due to full depreciation and loss of profitable qualities.

The basis for the write-off - acts of transfer of intangible assets, acts of write-off of intangible assets, minutes of the meeting of shareholders or participants in joint activities, orders.

Sale of intangible assets

Free transfer of intangible assets

Contribution of an object of intangible assets to the account of a contribution to the authorized capital of other organizations

Transfer of objects of intangible assets under an exchange agreement

A land plot is a part of the earth's surface (including the surface soil layer), the boundaries of which are described and certified in the prescribed manner by an authorized state body. According to Federal Law No. 141-FZ of July 22, 2008, a land plot is a part of the earth's surface, the boundaries of which are determined in accordance with federal laws.

Each land plot belongs to a category of land determined by the Land Code. Lands in the Russian Federation are divided into the following categories according to their intended purpose:

agricultural land;

lands of settlements;

lands of industry, energy, transport, communications, broadcasting, television, informatics, lands for space activities, lands for defense, security and lands for other special purposes;

lands of specially protected territories and objects;

forest fund lands;

water fund lands;

reserve land.

Each land plot, information about which is entered in the state real estate cadastre, has a state registration number (cadastral number) that does not repeat in time and on the territory of the Russian Federation. Cadastral numbers are assigned to real estate objects by the cadastral registration authority. All land plots, regardless of the form of ownership, are subject to state cadastral registration. On March 1, 2008, the Federal Law "On the State Cadastre of Real Estate" came into force, in accordance with which a single systematized set of information about real estate is being created. The objects of state cadastral registration are land plots, buildings, structures, premises, objects of construction in progress.

According to the above Law, cadastral registration is carried out in connection with the formation or creation of a real estate object (registration of a real estate object, for example, a land plot), its termination (deregistration of a real estate object) or a change in the unique characteristics of a real estate object.

The following information about the unique characteristics of a land plot is entered into the state real estate cadastre:

cadastral number and date of entering this cadastral number in the state real estate cadastre;

description of the location of the boundaries;

previously assigned state registration number;

description of the boundaries of land plots, their individual parts;

cadastral number of another real estate object formed as a result of the transformation of the real estate object, if the latter was a real estate object from which another real estate object was formed;

real rights and restrictions (encumbrances) registered in accordance with the established procedure;

information on the cadastral value of the property, including the date of approval of the results of determining such a value;

cadastral numbers of buildings, structures, construction in progress located within the land plot, if the property is a land plot;

the address of the property or, in the absence of such an address, a description of the location of the property;

information on property rights to a real estate object and on the holders of these rights to the extent of the information contained in the Unified State Register of Rights to Real Estate and Transactions Therewith;

information about forests, water bodies and other natural objects located within the land plot

postal address and (or) e-mail address, which is used to communicate with the owner of the property or with the person who owns this land plot on the basis of the right of lifetime inheritable possession or permanent (perpetual) use;

information about the cadastral engineer who performed cadastral work in relation to the property;

information on the termination of the existence of the property, if the property has ceased to exist.

Depreciation of fixed assets of the enterprise - this is an economic category that characterizes a decrease in the degree of subsequent operational suitability or a decrease in consumer attractiveness of any properties of technological equipment objects (or other fixed assets). In fact, depreciation demonstrates a decrease in the value or complete depreciation of fixed capital.

Types and types of depreciation of fixed assets

• Physical deterioration, the main reason for which is a change in the physical properties and components of the main fund. The result of this type of equipment wear is a decrease in the profitability of working capital for check decrease in productivity, increase in resource intensity and increase in operating costs (technological maintenance, repair).This type of depreciation is subject to accounting. and evaluation ;

• functional wear implies a decrease not in physical properties, but in the consumer attractiveness of certain functions of the fixed asset of an enterprise, due to the improvement of technologies in the field of manufacturing similar equipment. It is divided into two types: moral and technological deterioration;

• social wear is defined as a decrease in the social characteristics of fixed capital, due to changes in legislative standards with which it must comply. For example, increasing requirements for emissions into the atmosphere will lead to social wear and tear of equipment that does not meet accepted standards;

• environmental wear is ensured by the introduction of new technologies for the production of fixed assets, which make it possible to reduce the negative impact on the environment and the environment. In addition, it may arise as a result of the introduction of new regulatory standards for nature protection and the rational use of natural resources, which are not met;

• Economic depreciation implies the loss of the value of the main fund due to the influence of external factors (progress and market conditions) independent of the company. These include the emergence of high-performance fixed assets on the market, a decrease in demand for manufactured products, increased competition in sales markets, legislative restrictions, etc.

Depreciation of an object of fixed capital is of two types:

- Disposable- this type of wear can be eliminated using a set of physical actions that are economically justified (for example, repairing broken equipment components);

- fatal- such wear is impossible or economically unprofitable to eliminate by physical impact.

Conclusion

The period of effective operation of the company's fixed assets is directly related to the intensity of use of fixed capital, the quality and regularity of maintenance, repair, equipment design features, and the natural conditions in which fixed assets are operated. However, no matter how well you maintain your equipment, it eventually wears out.

And before proceeding to wear calculations, it is necessary to determine which type each case of deterioration in the serviceability of the equipment belongs to. This will allow you to choose the appropriate formula for the calculation and correctly eliminate the consequences of depreciation of fixed assets. Some of them can be eliminated by repair, and some only by complete modernization.

Knowledge of the properties and characteristics of different types of wear will allow for the most effective strategy for depreciation of fixed assets, timely modernization, repair and replacement of obsolete equipment. And this, in turn, will affect the productivity of fixed capital, reduce the cost of production and, as a result, increase the efficiency of the production process.

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A feature of fixed assets and intangible assets is their multiple use. However, the time of their operation has certain boundaries; it is due to their wear and useful life. Under wear and tear fixed assets and intangible assets should be understood as the partial or complete loss of their value and consumer properties, both during operation and during their inactivity. Distinguish between physical and moral depreciation of fixed assets.

Physical deterioration represents the loss of fixed assets of their production and technical qualities in the process of operation and the influence of natural and climatic conditions. The amount of physical depreciation of fixed assets in the process of their use is influenced by a number of factors:

the degree of loading of fixed assets in the production process;

quality of fixed assets;

features of the technological process and the degree of protection of fixed assets from the influence of external conditions;

qualification of workers and their relation to fixed assets;

quality of care of fixed assets.

Two methods are used to determine the physical depreciation of fixed assets. One is based on a comparison of the actual and standard service life or the amount of work, the other is based on data on the technical condition of the means of labor established during the survey.

The coefficient of physical depreciation (I FIZ) in terms of the amount of work can be established only for those inventory items that have a certain productivity (machines, machine tools). This coefficient can be determined by the formula:

where I FIZ - the percentage of physical wear;

T FACT - the number of years actually used by the equipment;

T NORM - standard service life (useful life);

M FACT - the average number of products actually produced per year (actual annual productivity);

M - annual production capacity (annual normative productivity).

The physical wear and tear of individual inventory objects can also be determined by their service life. This method is applicable to all types of fixed assets. Based on the assumption that physical wear and tear occurs evenly throughout the life of the means of labor, the coefficient of this wear and tear can be determined by the following formula:

. (11)

According to the nature of physical wear and the period of renewal, fixed production assets are divided into the following groups:

high-strength structures - dams, dams, tunnels, etc. They are characterized by slow wear and tear and are subject to partial overhaul at long intervals;

buildings, structures, machines, in which separate parts wear out, periodically restored through major repairs;

some types of machines (cars, tractors, combines, etc.), the elements and parts of which, as they wear out, are systematically renewed and replaced with new ones (except for the main structures);

certain types of structures and transmission devices (railway and tram tracks, electrical networks, etc.), the renewal of which is ongoing, through the complete replacement of all elements and parts;

apparatus, equipment and tools to be completely replaced at the end of their service life.

The physical wear and tear that occurs during the operation of an object is called physical (material) depreciation of the first kind. It is predominant and determines the amount of wear, the need for repair work and, to a large extent, the service life of the object.

However, BPF industries wear out not only during operation, but also when they are idle. Physical wear in this case occurs as a result of natural physical and chemical influences ( physical deterioration of the second kind); thus, being oxidized by atmospheric oxygen, iron and steel rust, and aluminum corrodes. The size of the losses is very significant, the annual loss of metal from rust reaches a third of the smelted volume.

The main production assets undergo not only physical, but also moral deterioration.

Obsolescence manifests itself in the loss of economic efficiency and the expediency of using fixed production assets before the expiration of the period of complete physical depreciation. In this case, the loss of value occurs regardless of whether the main production assets participated in the production process or not.

Obsolescence is of two types. Both of them are the result of technological progress. But the economic consequences of both are different, and the need to take them into account for reimbursement purposes is not the same. The amount of obsolescence of both the first and second types is taken into account, as a rule, during the revaluation of fixed assets. Obsolescence of the first kind is to reduce the cost of machinery or equipment due to the reduction in the cost of their reproduction in modern conditions.

The relative value of obsolescence of the first type can be calculated by the formula:

(12)

where OF PERV - the initial cost of the means of labor;

OF RESTOR - the replacement cost of the means of labor.

Obsolescence of the second type due to the creation and introduction into production of more advanced and economical types of machinery and equipment.

When considering obsolescence of the second type, partial and complete wear, as well as its hidden form, are distinguished.

Partial obsolescence is a partial loss of use value and value of the machine. Gradually increasing its dimensions in individual operations can reach such values ​​when it turns out to be appropriate to use the machine in other operations, in other production conditions, where it will still be quite effective.

Complete obsolescence- this is a complete depreciation of the machine, when its further operation in any conditions is unprofitable. It is possible that non-loss operations are still possible, but they are implemented on more productive machines. An obsolete car is dismantled for spare parts or written off as scrap metal.

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.

In the traditional interpretation of obsolescence, only those changes in use value that lead to a change in economic efficiency are considered. However, the use value of tools of labor is characterized both by the quantity and quality of products produced with their help, and by the working conditions they provide. The underestimation of social factors impoverishes the content of the concepts of "use value" and "moral obsolescence" of technology.

A change in the social characteristics of the means of labor can be distinguished as a relatively independent form of movement in their use value, and a decrease in these characteristics can be defined as social wear.

The amount of social wear and tear of the means of labor is determined by the degree of discrepancy between the social characteristics of a given means or a given set of means of labor and their socially normal level.

This discrepancy may be due to two reasons:

due to the physical wear of this tool, its social characteristics have changed (for example, safety has decreased, harmful emissions have increased, the dustiness of the workplace, etc.) - social form of wear and tear,

the very level of socially normal social characteristics has changed (for example, workplace illumination standards, maximum permissible concentrations of harmful substances or other standards have become tougher) - social form of obsolescence.

The social form of both physical and moral depreciation together constitutes a single concept of social depreciation. Thus, the concept of "social depreciation of the means of labor" has a relative independence and plays a significant role in the analysis of socio-economic processes occurring during the renewal of the production apparatus.

Depending on the nature of the impact of new equipment and technology on a person (directly at the workplace or indirectly, through the environment), two types of social wear and tear can be distinguished: social and environmental. Actually social form of wear It is caused by the emergence of new technology that improves working conditions, as well as changes in the level of socially normal norms (primarily in terms of working conditions). Environmental form of wear It is caused by the emergence of new technology, which, to a lesser extent than the previous one, has a negative impact on the environment, as well as the tightening of norms and restrictions on the degree and nature of the impact of production on the environment.

Varieties of the social form of wear and tear are due to the internal heterogeneity and multidimensionality of social wear and tear as a form of movement of the use value of the means of labor. The ecological form of equipment wear has a certain specificity. If the actual social form is associated with the discrepancy between working conditions and their socially normal level at a given workplace, then environmental wear and tear sometimes does not directly affect the local characteristics of jobs, but is associated with global consequences.

Environmental wear and tear, while having a certain specificity, nevertheless, has much in common with social wear and tear proper, and it can be considered within the framework of a single social form. Consideration of various types of social wear and tear leads to the conclusion that it is more economically feasible to prevent environmental pollution and create progressive working conditions in production from the very beginning than to deal with the consequences of unfavorable conditions.

In the process of functioning of fixed assets, their ultimate physical and moral wear and tear and the need to replace them with new ones come. The mechanism of transferring part of the value of fixed assets to a newly created product is called depreciation and allows, by the time of complete wear and tear, to accumulate funds for reproduction.

Depreciation of fixed assets.Wear characterizes the aging processexisting fixed assets, both in physical and economicin terms of chess. 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.

There are two types of wear - physical and moral (Fig. 10.4).

Rice. 10.4. Depreciation of fixed assets

Physical deterioration- this is a change in the mechanical, physical, chemical and other properties of material objects under the influence of labor processes, forces of nature and other factors. In economic terms, physical wear and tear is the loss of original use value due to wear, dilapidation and obsolescence. To determine the physical depreciation of fixed assets, two calculation methods are used - by the amount of work and by service life.

The first method of calculating depreciation - by scope of work is based on the comparability of actual and standard service life or scope of work. Physical wear coefficient (AND) can be established only for those objects that have a certain performance (machines, machine tools). This coefficient can be determined by the formula

The second method of calculating wear and tear - 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. The coefficient of physical wear by service life is determined by the formula

Obsolescence manifests itself 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 is a decrease in the cost of machines or equipment due to the reduction in the cost of their reproduction in modern conditions. In this case, the relative value of obsolescence (AND) calculated by the formula

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

Partial obsolescence is a partial loss of use value and value of the machine. Its ever-increasing dimensions may serve as a reason to use this machine in other operations where it will be even more effective. Complete obsolescence represents a complete depreciation of the machine at which its further use is unprofitable. 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.

Depreciation of fixed assets.Depreciation of fixed assets - this is the transfer of part of the value of fixed assets to a newly created product for the subsequent reproduction of fixed assets by timechange them completely worn out. Depreciation in monetary form expresses the depreciation of fixed assets and is charged on production costs (cost) on the basis of depreciation rates. Amortization ratetions for full restoration (renovation) (# a) is determined by the formula

where F P - initial cost of fixed assets, rub.; L - liquidation value of fixed assets, rub.; D- the cost of dismantling liquidated fixed assets and other costs associated with liquidation, rubles; G a - depreciation period, year.

Depreciation deductions for fixed assets are accrued from the first month following the month of acceptance of the object for accounting, and until the full repayment of the value of the object or its write-off from accounting in connection with the termination of ownership or other property rights. Annual depreciation is charged in one of the following ways (methods):

in a linear way based on the initial cost of fixed assets and depreciation rates;

reducing balance method based on the residual value of fixed assets and the depreciation rate;

by the method of writing off the cost by the sum of the number of years of the useful lifeuse, based on the initial cost of fixed assets and the annual ratio, where the numerator is the number of years remaining until the end of the life of the object, and the denominator is the life of the object;

write-off method in proportion to the volume ofinduction (works), based on the volume of production in physical terms in the reporting period and the ratio of the initial cost of fixed assets and the estimated volume of production (work) for the entire useful life of fixed assets.

The use of one of the methods for calculations for a group of homogeneous items of fixed assets is carried out during the entire useful life. During the reporting year, depreciation is charged monthly, regardless of the accrual method used, in the amount of 1 / P annual amount. In accordance with the Accounting Rules, enterprises can use all four methods of calculating annual depreciation. However, for the purposes of taxation of profits, according to the Tax Code of the Russian Federation, annual depreciation is charged in two ways - linear or non-linear (Table 10.1). When calculating the amount of depreciation using the straight-line method, the formula is used

where To- depreciation rate as a percentage of the original (replacement) value of the property; P- useful life of the property, months.

Table 10.1 Depreciation methods

Depreciation is calculated by a non-linear method using the formula

where To- depreciation rate as a percentage of the residual value of the property.

Example. Consider the choice of depreciation method using a conditional simplified example: V depreciation group, equipment with an initial cost of 1 million rubles. and a period of use of 10 years.

1. Linear depreciation. Determine the monthly and annual depreciation rate according to the following scheme:

K =(1/l) x 100%;

To months = 1/120 months x 100% = 0.8333%;

To cha = 1/10 years x 100% = 10% of the original (replacement) value of the property.

The result of the calculation of depreciation is presented in table. 10.2. For linear depreciation, it is characteristic that the write-off of the cost occurs evenly and by the end of the useful life, zero residual value is reached.

Table 10.2 Calculation of depreciation using the straight-line method(data at the end of the year)

2. non-linear damping. Monthly and annual depreciation rates are calculated as follows:

K = 21 p x 100%;

To YEAR = 2/10 x 100% = 20% of the residual value of the equipment.

The results of the calculation of depreciation are presented in table. 10.3. With the non-linear method of calculating depreciation, deductions are gradually reduced and there is no complete write-off of the cost of equipment or buildings. Therefore, if the residual value of the equipment has reached 20% of the original value, then this amount is divided by the remaining useful life and written off evenly. In our example (see Table 10.3), at the end of the seventh year of useful life of the equipment, its residual value reached 20% of the original value and amounted to 209,920 rubles. This amount is divided by the remaining useful life (36 months) and written off evenly (monthly) over three years:

209 920/36 = 5831 rubles / month or

5831 x 12 months = 69,973 rubles / year.

Table 10.3 Calculation of depreciation using a non-linear method(data at the end of the year)

Linear and non-linear depreciation methods are graphically presented in fig. 10.5.

Rice. 10.5. Linear and non-linear depreciation methods

It is necessary to distinguish between the concepts of "depreciation" and "depreciation" of fixed assets. Depreciation of fixed assets is determined and taken into account for almost all types of fixed assets, regardless of whether depreciation is charged on them or not. For fixed assets for which depreciation is charged, depreciation is taken equal to depreciation. For fixed assets, for which depreciation is not charged, depreciation is determined based on their useful life.

A significant share of the costs are the costs associated with the cost of capital resources - machines, equipment, production facilities. The use of this type of resources in production, and hence the formation of the corresponding costs, have a number of features.

The first feature: unlike such material resources as fuel, energy, materials (i.e., objects of labor), capital resources are not spent in one production cycle. They serve for years, but are subject to wear and tear. Wear is the gradual loss of value of capital goods.

Depreciation of fixed assets (funds)- decrease original cost of fixed assets as a result of their wear in the production process (physical wear) or as a result of the obsolescence of machines, as well as a decrease in the cost of production in the context of an increase in labor productivity.

In accounting, depreciation of fixed assets is reflected on a monthly basis simultaneously with depreciation. The amount of depreciation is equal to the amount accrued depreciation of fixed assets plus depreciation of residential buildings in terms of full restoration .

The loss of OS value can be caused by tangible and intangible factors, and on the basis of this, the following are distinguished types of wear:

Physical deterioration. In this case, the loss of OS value is caused by the physical, chemical, biological and other similar properties of the OS, for example, the destruction of the roadway during operation, pipeline corrosion, livestock disease, etc.;

Physical depreciation is manifested in the constant loss of technical and economic properties and, consequently, in the loss of use value, which, as fixed assets are used, is transferred to the finished product.

Physical deterioration of the second kind- destruction of inactive means of labor under the influence of the forces of nature or as a result of poor maintenance, improper operation. This form is not associated with the release of products and can be classified as a fixed cost.

Physical deterioration of the first kind- a normal and economically justified phenomenon. In contrast, depreciation of the second kind, although absolutely inevitable to some extent, is in general an example of inefficient use of resources. After all, these costs are not associated with any useful result. Such expenditures of capital resources always have a negative return.

There are two methods for determining the physical depreciation of fixed assets: by service life and their technical condition.

Physical wear by service life is determined by the formula

And "f \u003d (Tf / Tn) - (100-L) (%), where

And "f - the amount of physical wear (%),

Tf, Tn - the actual and standard service life of the object,

L - the liquidation value of the object as a percentage of its book value.

When conducting a technical survey, the physical wear of individual structural elements is assessed, and then the weighted average percentage of wear for the whole object is determined.

The decrease in the value of capital goods may not be associated with the loss of their consumer qualities. In this case, the concept obsolescence. There are two forms of it.

Obsolescence of the first kind due to an increase in the efficiency of production of capital goods. It is caused by the appearance of similar, but cheaper means of labor (not natural technical diamonds are used in cutting tools, but artificial ones, which reduces the cost of equipment while maintaining the level of productivity).

Obsolescence of the second kind associated with the emergence of new means of labor that perform similar functions, but more advanced, productive. As a result, the value of the old capital goods is reduced (the pager is replaced by a cell phone, and the dot matrix printer is replaced by a laser).

Both forms of obsolescence are the result of technological progress. From the point of view of the entire economy, they are justified and even necessary, because as a result, outdated equipment is replaced by more advanced ones, which means that the overall production efficiency increases. At the same time, for a particular company, this positive phenomenon also has negative features: it turns into an increase in costs.

Obsolescence can also be caused by a decrease in prices in the capital goods market due to fluctuations in the economic situation.

social wear. The loss of the cost of the OS causes the emergence of more comfortable and safer means. As an example, we can cite the replacement of climate technology from single products to those connected into a single system and automated;

environmental wear. The loss of OS value depends on the tightening of environmental standards. The most striking example is aviation, in which the requirements for aircraft are constantly tightened, which is why they need to be overhauled or replaced.

Complete wear- this is a complete depreciation of fixed assets, when their further operation in any conditions is unprofitable or impossible. Depreciation can occur both in the case of work, and in the event of inactivity of fixed assets.

under cushioning fixed assets and funds of the enterprise is understood as a periodic decrease and write-off of their initial value, up to the final write-off from the balance sheet of the enterprise. This is necessary due to the natural aging and depreciation of fixed assets of organizations and enterprises. In addition, each unit or equipment, even small office equipment, has a service life. On its basis, in the accounting of the enterprise, the period of use of this unit is laid, and the depreciation of fixed assets is calculated. But this is not the only criterion for estimating the service life of certain things, taken in accounting. Often, the life of the fixed asset is determined by the owner, and it can be either more than the nominal life prescribed by the manufacturer, or less than it. When laying the estimated period of depreciation of fixed assets, they are guided by the expected period of use of this technical tool, and the use of such will occur with the expected performance. The approximate degree of wear is also taken into account, depending on the influence of the environment in the places of work and the mode of operation of this object. Regulatory and legal conditions for limiting the service life are also taken into account, such as lease periods. But even the established and calculated terms for calculating the depreciation of fixed assets may vary, depending on the state of the object. It may become unusable before the scheduled date, and without the possibility of recovery and not be broken. On the other hand, there may be an update of the object used, in terms of reconstruction or modernization, which will also entail a change in the depreciation period of fixed assets, but already in the direction of increase.

It should be noted that not all fixed assets are subject to depreciation. These are objects that are under conservation and not used in production and work, as well as not used in the management and communication functions of enterprises. Also, depreciation of fixed assets is not charged for those facilities of enterprises and organizations that are not subject to material wear and tear and aging. These may include land, nature management objects, or objects classified as museum and collection items.

The depreciation rate is the established amount of depreciation deductions for a certain period of time for a specific type of fixed assets, usually expressed as a percentage of the book value. The depreciation rate shows the percentage of annual reimbursement of the cost of fixed assets:

N a - depreciation rate;
T e - the number of years of operation.

Depreciation charges are calculated monthly:

Annual depreciation in value terms (A g) can be calculated using the following formula:

where (N a) i - differentiated depreciation rates established for each group of fixed assets;
n is the number of groups of fixed assets.

In the accounting calculation, depreciation of fixed assets is calculated for the object from the next month following the month of commissioning, and continues during the life of the facility up to the month following the last month of operation. Within the billing period, depreciation deductions occur monthly, in accordance with an equal twelfth of the total amount. But there are exceptions to the calculation of annual depreciation of fixed assets, when using fixed assets seasonally, for example, swimming facilities in the northern and subtropical regions, depreciation charges are carried out according to the annual amount, but evenly spaced for the period of work.