How to calculate car depreciation + examples

Methods of calculation in an organization in accounting

Depreciation in accounting begins the next month - from the 1st day. It does not matter whether the car is registered with the traffic police or not, or whether a change of ownership has been registered.

In accounting, clause 18 of PBU 6/01 provides for 4 methods of depreciation:

1. Linear;
2. Declining balance – accelerated;
3. By the sum of the numbers of years of use;
4. Proportional to the volume of products, services, works.

An organization can choose any of the above methods, there are no restrictions.

But it is important to reflect the choice in accounting policies. The depreciation method is chosen to be the same for all similar vehicles.

Payment procedure

Calculations are made according to the following algorithm:

1. Determining the useful life of a car.
2. Selecting a method for calculating depreciation (usually the linear method).
3. Recording the chosen method in the enterprise's accounting documents.
4. Perform calculations.

The selected depreciation method must not be changed for a specific object.

IMPORTANT! Write-offs begin to be made from the date the vehicle is put into operation, and not from the actual purchase of the car and its registration with the traffic police. Depreciation begins on the 1st day of the month following the month the vehicle began operation. Let's look at an example. The car was purchased on January 25th. It was put into operation on February 15. In this case, write-offs will be made from March 1.

Calculation example No. 1

The organization bought a vehicle in 2006 for 300,000 rubles. The useful life period is 5 years. The sum of the numbers of years of operation is 15 (1+2+3+4+5). The following write-offs are made:

• 2007: 5/15*300 thousand = 100 thousand. Monthly depreciation: 100 thousand/12 = 8,333 rubles.
• 2008: 4/15*300 thousand = 80 thousand. Monthly depreciation: 80 thousand/12 = 6,667 rubles.
• 2009: 3/15*300 thousand = 60 thousand. Monthly depreciation: 60 thousand/12 = 5,000 rubles.

Further calculations are made by analogy up to 5 years of operation.

For tax accounting, the amount of depreciation expenses is the same in each month. It will be 5,000 rubles (300 thousand rubles/60 months of use).

Example No. 2

A vehicle was purchased for 200,000 rubles. Its mileage in 3 years was 90,000 km. The estimated wear is 18.6%. To find depreciation, you need to multiply the cost of the car by wear and tear: 200 thousand * 18.6%. It turns out 37,200 rubles.

To determine the residual value, you need to subtract depreciation from the vehicle price. It turns out 162,800 rubles. After this, you can calculate expenses per 1 km of mileage: wear and tear is divided by the cost of the car. It turns out 0.18 r/km (37,200/200,000).

The entire cost of a vehicle purchased by an enterprise is never written off immediately. It is deducted gradually over the entire useful life. It is necessary to calculate car depreciation within the framework of accounting and tax accounting.

Car depreciation is the write-off of the cost of a vehicle in parts in accordance with physical wear and tear. In other words, if a car was purchased by an enterprise, then its cost is written off by the accounting department not immediately, but gradually over several years.

Depreciation charges relate to the operating costs of an enterprise. They are deducted from fixed assets (PBU 6/01 dated March 30, 2001). This is the monetary equivalent of wear and tear.

You need to calculate depreciation if:

• the company buys a car;
• the company hires an employee with a car.

Car rental can be accounted for on account 01, which reflects information about fixed assets in operation. But only if this asset generates income for more than 12 months in a row.

Depreciation is used in accounting and tax accounting. It is needed to gradually write off large expenses so as not to create negative indicators in a short period.

Methods for tax accounting

It is important to know depreciation in order to correctly calculate income taxes. Depreciation deductions reduce the tax base by writing off as expenses.

The Tax Code of the Russian Federation quite strictly defines the procedure for writing off the cost of fixed assets through deductions.

To determine the useful life, a Classification has been developed, according to which depreciation group 3, 4 or 5 can be selected for a car. How to choose a shock absorption group for a car?

In tax accounting, in accordance with clause 1 of Article 259 of the Tax Code of the Russian Federation, only two methods of calculating depreciation are possible:

• linear;
• nonlinear.

An organization can choose any one, reflecting it in its tax accounting policy.

It is important that the prescribed calculation method will apply to absolutely all fixed assets.

It will be possible to change it only from the beginning of next year, again for all OS objects at once. You can change the nonlinear method to a linear one no more often than every 5 years.

An exception is the property listed in clause 3 of Article 259 of the Tax Code of the Russian Federation; for it it is mandatory to use the linear write-off method, regardless of the general method chosen (buildings, structures, transfer devices).

Example 1

The LLC acquired Volga for official purposes on January 22, 2001. The initial cost was 175 thousand rubles. The order on management accounting of LLC states that depreciation on vehicles is calculated using the straight-line method. The service life was determined by the Unified Standards (until 2002): for a middle-class car, a rate of 11.1% of the original cost is provided. That is, the useful life is: 100: 11.1 = 9 years. Car depreciation calculation:

175 x 0.111: 12 = 1.61875 thousand rubles.

This amount will be displayed in the control unit by posting DT26 KT02.

Since 2002, the LLC decided to calculate depreciation in accordance with the OS Classification, according to which cars belong to the 3rd group of objects. In the order, the head of the organization determined the service life of the vehicle - 48 months. The residual value of the car as of December 31, 2001 in accounting records was:

175 – 1.61875 x 11 = 157.19375 thousand rubles.

Period of use: 48 - 11 = 37 months.

In NU, monthly depreciation of the car will be calculated in the amount of:

157.19375: 37 = 4.24847 thousand rubles.

conclusions

A car is recognized as a fixed asset if it is not intended for resale. Its useful life is determined and depreciation is charged.

In accounting, it is convenient to choose either a linear calculation method or proportional to the volume of work - by kilometer (based on mileage).

In tax accounting, you can choose a linear or nonlinear method.

For vehicles leasing, you can use an accelerated method of deductions using an accelerating coefficient.

The operation of your own or leased transport requires tax and accounting to approve the parameters for calculating physical depreciation - period, monthly amount. Regardless of the depreciation method, the useful life of the vehicle is the determining criterion for the calculation.

Accounting legislation suggests that enterprises independently determine the time of productive operation. The Tax Code limits specialized classifiers, offering preferences. Example: the useful life of a leased car for tax purposes can be reduced by 2 times. To eliminate the occurrence of differences and to simplify accounting, paragraphs of tax legislation are used in practice.

General information

Depreciation of a car is carried out in order to write off its value in parts when they have worn out.
It is considered if the organization purchased a vehicle or an employee was hired with his own transport. When calculating depreciation, you must follow the rules:

It is necessary to determine the service life of vehicles before full depreciation is calculated.

There are several calculation methods:

• linear;
• reducing balance;
• write-off in proportion to the volume of work performed;
• accelerated method.

The simplest one is linear. It is calculated using an easy formula. Let's look at an example - a company purchased a vehicle worth 500,000 rubles with a service life of 10 years.

500 thousand divided by 10 comes out to 50,000. That is, every year the cost of the car decreases by 50 thousand rubles. This method has a drawback - it does not take into account all the costs of the car, so the results may be inaccurate.

Depreciation is calculated in the following cases:

• if a private entrepreneur or legal entity submits documentation to the tax service;
• when insurers assess the real value of the vehicle;
• when using a personal car at work;
• during leasing.

There are several types of depreciation deductions - physical and moral. The first is the change in value of the vehicle over the course of its use.

It is influenced by mechanical influences, natural phenomena and other factors. The cause of obsolescence is the advent of newer technologies.

To determine depreciation, you need to know its mileage. To calculate it, you need to know several indicators:

• the cost of all the materials that went into keeping the car in working condition. Data is taken for a year;
• cost of replaced fluid;
• information about the cost of oil.

To ensure accurate calculations, you can record all expenses in a notebook. In tax accounting, the amount of accrued depreciation on a vehicle is included in indirect expenses.

What it is

Car depreciation is compensation for the wear and tear of a vehicle in monetary terms. A car has a useful life.

As soon as the vehicle wears out, depreciation is charged. During the process, it is determined whether the car can be used further or written off.

Purpose of the procedure

Information about depreciation makes it possible to determine with maximum accuracy the time and frequency of an off-plan vehicle inspection.

Depreciation is also necessary to establish the period of further use of the vehicle. Through this process, the funds that were spent on the purchase of the vehicle are reimbursed.

Legal basis

Depreciation is calculated on the basis of Article 259 of the Tax Code.

In accordance with Article 258 of the Tax Code, the useful life is the period during which the organization plans to use the vehicle.

How to determine the useful life of a passenger car

Article 258 of the Tax Code establishes 10 depreciation categories of property, systematized by periods of minimum and maximum efficiency. The classifier of fixed assets reveals which group the transport accepted on the organization’s balance sheet belongs to. It groups fixed assets according to assigned numbers in accordance with the OKOF standard (All-Russian Classifier of Fixed Assets).

To find the useful life of a car, we first select the groups into which it may belong. Then the parameters are specified through OKOF.

Example

The company bought a VAZ 2172 (Priora). In the Classifier we find that passenger cars are included in categories 3, 4, 5, in which the useful life of the car varies from 36 to 120 months. But the fourth has specialized models for disabled people, and the fifth has an engine capacity of 3.5 liters and a higher class. Domestic cars are intended for the middle class of the population and the total capacity of the Priora cylinders, according to the technical passport, is 1.6 liters.

In the third group, the useful life of a passenger car according to the classifier is 3-5 years and the general code OKOF 310.29.10.2 is indicated. Decoding the meaning will show that only new cars with an engine capacity from small to large, using diesel and gasoline, fall under this category. There is no division into manufacturers in legal acts. The technical specifications and release date are important.

How to determine the depreciation period of a used or undocumented passenger car? Tax Code in paragraph 12. Art. 258 classifies used property in the same group as new property. There are 3 options available for selecting a working suitability standard:

• Apply the depreciation periods for vehicles specified in the Classifier for new objects;
• Exclude the time of operation by the previous owner from the period accepted in the Classifier, and apply the remaining time for calculation;
• Use the car's depreciation period accepted by the previous owner minus the period before purchase.

Important. The certificate of technical equipment does not confirm the depreciation period of the car, its operation - the decision of the Moscow District Court in case No. A40-191195/14 dated 10.14.2015.

Basic methods of calculating wear and tear on a car

When making calculations, an accountant can use one of four main methods. Each of these methods belongs to one of two categories: nonlinear and linear method of making calculations. Each company has the legal right to independently choose the most appropriate calculation method. As a rule, in relation to trucks and other vehicles used in the production cycle, a cost write-off method is used in accordance with the volume of goods produced or services provided. For vehicles that do not participate in the production cycle, other calculation methods are used. Below we propose to consider in detail each of the three remaining methods.

Linear method

The key feature of this method is that the amount of transportation costs accrued for wear and tear over a specific period of time is calculated taking into account the initial (replacement) cost of the object. In order to calculate the depreciation coefficient of a machine using this method, you need to divide the above value by the length of its operating life. As a rule, such periods are calculated in months. The result obtained must be multiplied by one hundred percent. Upon completion of the calculations, you can obtain information about the amount of annual wear and tear of the object. In order to find out the amount of financial resources spent in one month, you need to divide the result by twelve.

As practice shows, this technique is one of the most popular due to the simplicity of calculations. It is necessary to start recording the wear and tear of an object from the next month after purchasing the vehicle and putting it into operation. This step allows you to write off funds in the same amount throughout the entire operational period.

Calculations are made not only when a company purchases a car, but also when hiring an employee with a personal vehicle, which will be used to perform official duties.

By reducing balance

This technique is one of the most accelerated methods for writing off movable property. As a rule, this method is used only in the first few years of vehicle operation. The effectiveness of this approach is explained by the fact that in the first years of using a car, the facility’s productivity is much higher. This means that quickly depreciating a vehicle is a more efficient way to write off expenses.

In order to use this method of compiling calculations, it is necessary to obtain information about the following parameters:

• initial price of the object;
• residual value;
• service life.

In order to calculate the depreciation of an object using the method under consideration, you need to multiply the residual value (at the beginning of the reporting period) by the depreciation rate. The resulting value should be multiplied with the forcing factor. Here we should highlight the fact that each organization has the right to independently determine the value of this parameter. The result obtained should be multiplied by 100 percent.

Deduction based on the sum of years of useful use

The depreciation period of a passenger car can be calculated based on its useful life. This method, like the above option, is an accelerated method of making calculations. In the first year of operation of a purchased vehicle, the company needs to write off large sums of money. However, as vehicles age, depreciation costs will gradually decrease.

When making calculations using this method, the initial cost of the car is taken into account. The resulting value must be multiplied by the depreciation rate established in a particular company. In the case of this method, the depreciation rate is calculated for each year, and its value is closely related to the useful life of the object.

Establish the useful life of the truck

For trucks, the time for effective operation and reasonable maintenance is determined similarly to cars. There are depreciation groups and OKOF codes. From the transcripts it is clear that:

• Transport with a carrying capacity of no more than 3.5 tons belongs to group 3;
• The useful life of a truck crane, as well as dump trucks, flatbeds, and vans is over 60 to 84 months inclusive;
• The fifth group included trucks with a carrying capacity of 3.5 tons, garbage trucks, trailers, and tractors.

In the Classifiers, the depreciation period of a truck does not depend on the engine size or fuel used. The weight transported, lifted and technical equipment are of decisive importance.

Specialized means of transportation are scattered across different groups. Example: stackers are used on a par with garbage trucks, and a concrete truck and a forklift have a useful life equal to a truck crane. Therefore, when putting property on the balance sheet, one must take into account the characteristics specified by the manufacturer. And using them to accurately determine the category of the vehicle - this will help avoid disputes with regulatory authorities.

Knowing how to determine the useful life of a car is necessary in accounting not only for the correct calculation of depreciation, but also for property insurance. Both expenses reduce taxable income, and inspectors scrutinize properties.

In the process of work, the organization can install new equipment on the vehicle to replace what has become unusable or in order to improve operational parameters. The depreciation of the car and its useful life depend on the type of innovation. Example: a van was placed on a flatbed truck - the load capacity decreased due to an increase in the total weight.

Trucks

SPI for trucks is calculated based on the load capacity and area of ​​application of the vehicle:

• from seven to nine years – trucks, the cargo weight of which is from 3.5 to 12 tons, trailers, semi-trailers;
• from five to seven years – dump trucks, vans, special equipment;
• from three to five years – small cars with a carrying capacity of up to 3.5 tons.

For example, KamAZ can be included in the group of dump trucks.

Accordingly, its depreciation group is 4, that is, its SPI is in the range from five to seven years .

Car depreciation

Current on: July 18, 2021

If an organization purchased a car for long-term use in the production of products, when performing work or providing services and does not plan its subsequent resale, it must be depreciated in accounting (clause 4, 17 PBU 6/01). And if its initial cost in tax accounting also exceeds 100,000 rubles, the object will also be depreciated for the purpose of calculating the tax base for income tax (clause 1 of Article 256 of the Tax Code of the Russian Federation). We will tell you about the procedure for car depreciation in accounting and tax accounting in our consultation.

Examples of calculating car depreciation

On the Internet you can find many specialized services that allow you to calculate the degree of wear and tear of a vehicle. In order to obtain the necessary information, you just need to find a similar resource and fill out a special form. It is important to note that the result obtained is an approximate value and may not reflect the full picture.

In order to obtain more detailed information, you should do the calculations yourself, recording all the costs associated with using the car. This expense item includes the cost of spare parts, repairs, tires and fuel. In addition, the costs of technical inspection must be taken into account.

Let's look at the procedure for calculating the amount of depreciation expenses using the example of an organization that bought a car on March twenty-first two thousand and fourteen. The cost of the purchased transport is four hundred thousand rubles. The useful life of the vehicle is five years. First, you need to add up the sum of the number of years of operation of the vehicle: “1 + 2 + 3 + 4 + 5 = 15.” It is important to note here that in the balance sheet, the calculation of depreciation of an object is reflected in financial equivalent.

In order to determine the amount of depreciation expenses during the first year of operation, it is necessary to divide 5 (the first year of operation) by 15 (the total number of years of operation). The result obtained must be multiplied by the cost of the car: “5 / 15 * 400,000 = 133,333 rubles.” In order to find out the amount of monthly expenses, the result must be divided by twelve. In the second year of operation, the calculation procedure changes slightly. Instead of the number five, four is used (second year of operation).

By performing simple arithmetic operations, you can find out that in the second year of operation the amount of depreciation expenses will be 106,666 rubles. Similarly to this method, calculations are made for all subsequent years, the only thing that changes is the indicator reflecting the specific year of use of the vehicle.

It should be noted here that when preparing calculations for the tax office, a single amount of depreciation expenses is indicated. To make calculations, you need to divide the initial cost of the car (400,000 rubles) by the total service life (5 years).

In order to better understand how to calculate the depreciation of a car, we suggest considering another practical example. The price of a company car purchased by the company in two thousand and fourteen was two hundred thousand rubles. Over the next few years, the car traveled about ninety thousand kilometers. Depreciation of a movable object is eighteen percent. In order to calculate the amount of natural wear and tear of a vehicle, you should multiply the original price by the level of wear: “200,000 * 18 = 36,000.”

In order to calculate the residual value, you need to subtract the amount of natural wear and tear from the original price: “200,000 – 36,000 = 164,000.” Based on these data, it is possible to calculate the cost per kilometer of transport mileage. To obtain this information, you need to divide the amount of natural wear and tear by the original price of the object: “36,000 / 200,000 = 0.18.”

The basis of depreciation calculations is the cost of the vehicle minus VAT

When do we start depreciating the car?

In accounting, depreciation of a machine begins to be calculated from the 1st day of the month following the month it was accepted for accounting (clause 21 of PBU 6/01). Let us recall that fixed assets are accepted for accounting using the following entry (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of account 01 “Fixed assets” – Credit of account 08 “Investments in non-current assets”

In tax accounting, depreciation expenses for a car begin to be recognized from the 1st day of the month following the month in which the object was put into operation (clause 4 of Article 259 of the Tax Code of the Russian Federation).

Please note that the fact that the car is registered with the traffic police does not matter for calculating depreciation (Letter of the Ministry of Finance dated June 13, 2012 No. 03-03-06/1/303).

Determining the useful life

The useful life of a car is the period of time during which the car is expected to bring economic benefits to the organization (clause 4 of PBU 6/01). Based on the SPI, the amount of monthly depreciation charges is determined.

In tax accounting, SPI is established by the Classification of fixed assets included in depreciation groups (Government Decree No. 1 of January 1, 2002, clause 1 of Article 258 of the Tax Code of the Russian Federation).

We explained in our consultation what depreciation groups cars belong to.

For example, passenger cars with an engine displacement of no more than 3.5 liters belong to depreciation group III. Consequently, when calculating the depreciation of a passenger car, the useful life can be chosen by the organization in the range from 37 months to 60 months inclusive.

In accounting, the SPI is established by the organization independently, taking into account the expected period of use of the car, physical wear and tear and other factors (clause 20 of PBU 6/01). In this case, the accounting SPI can be established similar to the deadline in tax accounting.

Car depreciation. How and why?

Depreciation write-offs:

• relate to the company's costs;
• subject to deduction from fixed assets;
• are considered the monetary equivalent of the wear and tear of the object.

Calculations are made not only when a company purchases a car, but also when hiring an employee with a personal vehicle, which will be used to perform official duties. Depreciation expenses are recorded both in accounting and tax accounting. Regular reflection of expenses in these documents is mandatory, since a one-time write-off of all depreciation charges will lead to the appearance of negative indicators in a short period.

Carrying out depreciation calculations is an obligation for both legal entities and individual entrepreneurs.

This is the responsibility of any taxpayer engaged in business activities. Calculations allow you to report on the organization’s expenses.

They are also required for purposes such as:

• Estimation of the actual cost of a vehicle for the needs of an insurance company.
• Operating your own vehicle for official needs.
• Leasing a car.

This is a mandatory measure for a person engaged in commercial activities.

The basis of depreciation calculations is the cost of the vehicle minus VAT. It must be placed on the debit of the Fixed Assets account. The write-off is recorded in the “Depreciation of fixed assets” account. Over what period do depreciation accruals occur? They are relevant throughout the entire useful life of the vehicle, which is established by Government Decree No. 1 of January 1, 2002. When making calculations, reference books can be used that contain the book value of different car models. This cost must be divided by the operating time of the vehicle. The result is the monetary equivalent of wear and tear.

IMPORTANT! If you purchased a used car, you need to take into account the period of operation of the vehicle by the previous owner. Information for making accurate calculations can be found in the vehicle registration certificate.

Choosing a depreciation method

An organization can independently choose the method of calculating depreciation on a car, both in accounting and tax accounting.

The following methods are allowed in accounting (clause 8 of PBU 6/01):

• linear method;
• reducing balance method;
• method of writing off value by the sum of the numbers of years of useful life;
• method of writing off cost in proportion to the volume of products (works).

And in tax accounting there are only 2 methods (clause 1 of Article 259 of the Tax Code of the Russian Federation):

• linear;
• nonlinear.

At the same time, in accounting, the depreciation method must be the same for all vehicles included in a group of homogeneous objects, and in tax accounting - in general for all depreciable assets (except for those for which depreciation, regardless of the chosen method in relation to other assets, is always accrued only linear method) (clause 18 of PBU 6/01, clauses 1,3 of Article 259 of the Tax Code of the Russian Federation).

When estimating the value of a car, the question arises, how to calculate the depreciation of a car? The formula for calculating depreciation of a car and the online calculator help to more accurately calculate the depreciation of a car.

Over time, every car becomes cheaper, the price decrease occurs due to physical and moral wear and tear. Physical wear and tear is a measure of the obsolescence of parts, components, and bodywork. It is affected by the intensity of use, environmental pollution, and climate.

If you use the car for its intended purpose, productive wear and tear occurs. If the car is parked in a garage, then physical wear and tear still occurs, but it is called unproductive.

Obsolescence occurs due to obsolescence of technology and the release of new car models with improved qualities. The monetary expression of physical and moral wear and tear is called depreciation.

In accounting, depreciation calculation is needed to write off the cost of the car and maintenance costs in parts. If you write off a lump sum at the end of using the machine, you will see a loss on your balance sheet.

In order to evenly account for the profit from the operation of the machine and the loss from wear and tear and operating costs, depreciation is calculated at intervals of once a month or a year. This reduces the tax base.

Calculating car depreciation is also useful for the vehicle owner. For example, if the work involves driving, and the company compensates for part of the costs and wear and tear.

The calculation will be needed to sell and buy a car, to understand the actions of appraisers in car pawnshops, insurance companies, and banks. This will allow you to understand how the process works and estimate the order of payment amounts.

Methods for calculating depreciation

Most often in accounting, two methods are used - linear and the method based on the sum of numbers of the useful period. The organization itself chooses which method to use. But you need to stop at one method and after that it will no longer be possible to change your decision.

Calculation of depreciation of a car using the linear method using an example

Using the straight-line method, funds are written off evenly over the entire depreciation period.
For example, a new car minus VAT cost the company one and a half million rubles. We can assume that this company will use this car for 5 years, that is, 60 months. Then the amount of depreciation per month will be 25 thousand rubles. The amount per year will be 300 thousand. This means that depreciation for each year will be 20 percent.

To calculate deductions more accurately, taking into account climatic conditions, mileage from the start of use, city of use of the car, and ecology in the area. In addition, the make of the car and the country of origin also matter. The cost of servicing the machine and service costs depend on factors such as build quality.

Method for calculating the sum of numbers of the useful life using an example

If we take into account the same car described in the previous example, costing one and a half million rubles, and not taking into account other expenses, then the calculation will look like this.

First you need to add up the serial numbers of the years of operation.

5 years of machine operation is 1+2+3+4+5=15.

After this, in the first year of putting the machine into operation, deductions are calculated as follows:

AO = serial year (from the end) / sum of serial numbers, years * car price.

From this it turns out that in the first year we will write off the largest amount, and in the last year the smallest.

Depreciation in tax accounting

Linear and nonlinear methods can be used here. When using the first method, the amount will be equal to the cost of the car divided by its planned service life. The nonlinear method is described in detail in Article 259.2 of the Tax Code of the Russian Federation.

REFERENCE! In tax accounting, a company can change the calculation method at the beginning of the reporting period. But in the case of the initial use of a nonlinear method, it can be changed to a linear one no earlier than after five years.

Accelerated vehicle depreciation

This method involves calculating depreciation charges using a multiplying factor - 2 or 3. It can be used to calculate the depreciation of a leased car.

Depreciation for a passenger car

To calculate the depreciation of a passenger car, the linear method is best suited. The value of the car must correspond to the price recorded in the original documents. This cost may also include vehicle shipping costs. The useful life is determined separately for each group of objects.

How to calculate car depreciation

There are several methods in accounting; the choice depends on the class of the car, the purpose of its use, and the terms of the contract. The simplest and most frequently used is linear. It uses the following formulas:

1. Depreciation charges = Cost without VAT* Depreciation rate/100 (A=C*Na/100)
2. Depreciation rate=1/useful life*100 (Na=1/ppp). The useful life period depends on the class of the car; it is indicated in the regulatory tables. For a passenger car with an engine capacity of less than 3.5 liters, this period is 3-5 years.
3. Depreciation rate = Depreciation charges/Cost of the car without VAT (Ki=A/C)

For example, let's take a car with an initial cost of 600,000 rubles. The useful life period is 5 years.

This formula is used not only for accounting calculations. Suppose you are a taxi driver, you bought the car from the example above and want to calculate how much you need to earn per month so that the car, without taking into account the costs of its maintenance, will pay off in five years.

Take the resulting depreciation value and divide it by the number of working months. Let there be 11 of them, and 1 is a vacation. 120,000/11=10,909 rubles per month.

When making calculations for MTPL, in banks, car pawnshops, and trade-in companies, a different formula is used:

Physical wear and tear of the car = (I1xPf+I2xDf)xA2xA3xA4

• I1 – mileage wear (% per 1000 km);
• Pf – actual mileage in thousand km, rounded to 0.1;
• I2 – aging depending on the intensity of use;
• Df – actual service life in years, rounded to 0.1;
• A2 – wear due to natural and climatic conditions;
• A3 – wear from environmental conditions;
• A4 – depreciation by the number of inhabitants in the region.

The current coefficients are indicated in. If you don’t want to count manually, use special online services; they will accurately and quickly calculate using this formula.

They use data about your car, the climate in which you live, the intensity of use of the car, and the number of residents in the region.

Car depreciation calculation

Let's assume we buy a passenger car produced in 2012, with an engine capacity of 1.4 liters, dimensions from 3.6 to 3.9 m, mileage of 75,364 km in Barnaul. New cars of this brand cost 600,000 rubles, the seller set a price of 450,000 rubles.

Is it a lot or a little? Let's look at the table of zoning according to the climatic conditions of the regions of the Russian Federation - the Altai Territory belongs to a cold climate.

Environmental aggressiveness is high (85 kg of atmospheric emissions per inhabitant). The number of residents in the region is 700 thousand.

Let's calculate the average annual mileage. 75,364/5=15072.8 km/year. This value corresponds to coefficient I2=0.89

I1=0.4, Pf=75.4, I2=0.89, Df=5, A2=1.12, A3=1.07, A4=1.050

Let's calculate the value ourselves:

(I1xPf+I2xDf)xA2xA3xA4=(0.4x75.4+0.89x5)x1.12x1.07x1.050=43.55%

We got the value of normal wear and tear. Let's calculate it in money:

600,000x43.6/100=261,600

The cost of the car for 2021 will be 600,000-261,600=338,400.

Let's calculate the cost taking into account obsolescence in the online service. It turned out that the market value of the car being valued is 338,400x(1 - 0.2) = 270,720 rubles.

Now you know how to calculate the depreciation of a car and can use the data obtained when bargaining.

Calculation of depreciation per 1 km of run

In addition to the loss in value due to wear and tear, the car requires maintenance costs. To calculate depreciation per 1 km, we need the following data:

1. Operating fuel consumption per 100 km and the price of 1 liter of fuel.
2. Mileage readings for the year.
3. Insurance cost per year.
4. Maintenance cost per year.
5. Depreciation (loss of value) per year.
6. The amount of road tax for the year.

The price of fuel per 1 km is calculated using the formula: consumption/100*price of 1 liter. Divide the prices from points 3,4,5,6 by the number of kilometers from point 2. Add the resulting values, you get the cost of 1 km of your car.

Online services for calculating depreciation

A service that uses the formula from our example for calculating depreciation -. If it doesn't work, you can follow the link.

To calculate the depreciation of a car per 1 km, use the calculator, a more detailed version

Accounting calculations are made in special programs, for example, 1C. But you can also use online services -

In case of an accident, calculations of wear of parts, components, and body are used. You can calculate it manually, but the formulas use logarithms, so it’s easier to use a special calculator: , .

Calculation of car depreciation by mileage, example

How is car depreciation calculated?

Depreciation of a car, not expressed in scientific terms, is an accounting of its wear and tear expressed in monetary terms. Any car requires costs: for repairs, for replacing technical fluids, for replacing tires, and, of course, the cost of refueling it.

When calculating vehicle depreciation, fuel costs are not taken into account.

Why do you need to calculate car depreciation?

• Firstly, it is necessary for entrepreneurs and legal entities to submit documentation to the tax authorities. In this way, the company’s expenses are described in detail so that tax authorities do not have questions regarding the expenditure of funds.
• Secondly, depreciation is taken into account by insurance companies for a more accurate assessment of the real value of the car when its owner wants to enter into an insurance contract. Banks or car pawnshops also take depreciation into account when buying and selling used cars.
• Thirdly, a common situation is when a company employee uses his personal transport to perform his duties. In this case, the employer is obliged to take into account not only the cost of refueling, but also depreciation, that is, wear and tear of the car. Typically, companies pay 1.5-3 rubles for each kilometer driven.

Every owner of a private car should also take into account wear and tear so that the cost of replacing filters or oil does not come as a surprise.

How is depreciation calculated?

Calculating car depreciation is not as difficult a task as it might seem. For example, in many automobile magazines we can see such information that every kilometer that we drive in such and such a car model costs us 3 or 7 rubles, and this is in addition to the cost of refueling.

Where do these numbers come from?

If you do not have special accounting knowledge, then you just need to consistently take into account all the expenses for your car throughout the year: consumables, brake fluid, oil, replacement of parts. As a result, you will receive a certain amount, for example 20 thousand. Divide this amount by the number of kilometers traveled per year and find out how much one kilometer costs you.

You can go another way:

• take into account all the costs of undergoing scheduled inspections and technical inspections;
• look at the instructions to see how many kilometers you will need to replace all filters, process fluids, brake pads, and change the engine oil. Automatic transmission, power steering, etc., take into account the cost of all this work;
• make complex mathematical calculations - divide the resulting amount by the mileage that your car will cover by that time, and get the approximate cost of one kilometer.

It is worth noting that this method will not be very accurate, if only because every year your cash costs for a car will only increase. But such a calculation will tell you how much money you need to have so that the next breakdown does not hit your budget too hard.

To get more accurate data, you need to not only take into account your costs for certain spare parts and consumables, but also:

• age of the vehicle;
• its total mileage;
• the conditions under which it is operated;
• manufacturer (it is no secret that German cars do not need as frequent repairs as Chinese ones);
• the environmental situation in the area where you live;
• climate humidity;
• region type - metropolis, city, town, village.

In the accounting literature you can find various coefficients that will help you more accurately calculate the depreciation of a vehicle. For example, all cars are divided into categories depending on age:

• up to five years;
• from five to seven;
• from seven to ten years.

Accordingly, the older the vehicle, the more money you need to spend on it.

Formula for calculating vehicle depreciation

Vehicle depreciation is calculated as a percentage. To do this you need to know:

• wear rate;
• actual mileage;
• wear and tear due to old age;
• actual service life;
• adjustment factors - climatic and environmental conditions in the area where the car is used;
• region type.

All these indicators and ratios can be found in the accounting literature. If you do not want to delve into all these regulations and resolutions of the Ministry of Finance, then you can find an online calculator on the Internet to calculate depreciation, and simply insert the actual data into the specified fields.

• a domestic car, which we bought for 400 thousand two years ago;
• mileage over 2 years amounted to 40 thousand;
• operated in a city with a population of up to a million people.

• estimated wear - 18.4%;
• natural wear and tear - 400 thousand multiplied by 18.4% = 73,600 rubles;
• residual value - 326,400 rubles;
• market value taking into account obsolescence (20%) - 261,120 rubles.

We can also find out how much it costs us to run one kilometer - divide 73.6 thousand by 40 thousand and get 1.84 rubles. But this does not take into account obsolescence. If we also take into account obsolescence, we get 3 rubles 47 kopecks.

It is worth noting that obsolescence significantly affects the reduction in cost of vehicles. However, it is rarely used, or the obsolescence coefficient is set at the level of one, that is, it does not affect the cost of the vehicle in any way.

Here you can argue for a long time with theorists and prove that some Audi A3 of 2008, compared to the new Lada Kalina of 2013, is not only not morally outdated, but, on the contrary, is several decades ahead of it.

Another important point is that all the above coefficients are averaged and do not take into account many other objective factors, the main one of which is the driver’s skill. Agree that large transport enterprises practice a completely different approach than a small company delivering buns around the city. However, thanks to such calculations, you will know approximately how much it will cost you to operate the car. This data can also be used when purchasing used cars.