Writing off a leased car after an accident and receiving insurance compensation: accounting and tax accounting

Depreciation of leased property in accounting

Leasing is a transaction involving 3 parties: the lessee instructs the lessor to purchase certain property for him from the seller.
In turn, the lessor provides the acquired asset to the lessee for a fee for a specific period. At the end of this period, the property is either returned to the lessor or purchased by the lessee. This point is separately stipulated in the leasing agreement. Regulatory framework for regulating leasing transactions:

Art. 665–670 Civil Code of the Russian Federation;
Law of October 29, 1998 No. 164-FZ “On Leasing” - to the extent that does not contradict later regulations on accounting;
Instructions for reflecting operations under a leasing agreement in accounting records (hereinafter referred to as the Instructions), approved by Order of the Ministry of Finance of the Russian Federation dated February 17, 1997 No. 15.

Note! From 2022, leasing operations must be accounted for in accordance with FAS 25/2018. The standard can be applied earlier. ConsultantPlus experts explained how to properly organize depreciation accounting for leased assets taking into account the norms of the new Federal Accounting Standards. Learn the material by getting trial access to the system for free.

If a leasing asset is accounted for under the agreement on the lessor’s balance sheet, then the lessee does not charge depreciation on such an asset. If an asset under a leasing agreement is accounted for on the balance sheet of the lessee, then the latter charges depreciation from the month following the month of commissioning (clause 21 of PBU 6/01, approved by Order of the Ministry of Finance dated March 30, 2001 No. 26n, clauses 50, 61 of the Accounting Methodology OS approved by order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n).

In accounting, the initial cost of property is formed based on all costs associated with its acquisition, with the exception of VAT and other refundable taxes (clause 8 of PBU 6/01). Thus, the lessee must determine the initial cost of the leased property in the amount of the total amount payable under the lease agreement, minus VAT (other refundable taxes).

As for the lessee's costs of bringing the property to a condition suitable for use, there are two points of view on the possibility of including them in the initial cost of the leasing asset. According to the first point of view, the lessee's costs for bringing the property to a condition suitable for use are included in the initial cost of the leased property on the basis of clause 8 of PBU 6/01, para. 2 clause 8 of the Instructions.

The second point of view is expressed in the resolution of the Federal Antimonopoly Service of the North-Western District dated November 19, 2010 in case No. A26-11541/2009. The arbitrators considered that the costs of installation, design, and commissioning work carried out by the lessee in accordance with the agreement do not increase the initial cost of the leased asset. The basis for this conclusion was the absence in the leasing agreement of compensation for these costs to the lessor in the event of termination of the agreement and return of the leased asset.

There are also two points of view on the procedure for reflecting depreciation of leased property in accounting records.

The first point of view is based on the Directives and the Chart of Accounts (approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n). In the case when the lessee takes into account the leased property on its balance sheet, the depreciation charge in the accounting system is reflected in the debit of the cost accounting accounts and the credit of the account. 02 (clause 9 of the Instructions). And then the accountant reflects the lease payments with internal postings to the subaccounts of the account. 76. This is done in order not to double expenses in accounting: if both leasing payments and depreciation are taken into account by posting as a debit to cost accounting accounts, expenses will be doubled, which is unacceptable. The accounting entries for depreciation of the leased asset on the lessee's balance sheet are as follows:

Debit	Credit	Contents of operation
76 “Rental obligations”	76 “Debt on leasing payments”	Lease payment accrued
20, 23, 25, 26, 44	02 “Depreciation of leased property”	Depreciation accrued on the leased asset

The second point of view differs significantly from the first and is based on the opinion that the lease payment of the lessee is his expense, which includes reimbursement of the lessor’s costs for the purchase and transfer of property (Clause 1, Article 28 of Law No. 164-FZ). But depreciation of an asset is a mechanism for gradually including its value in expenses. It is possible to recognize depreciation as an expense in accounting only if depreciation reimburses the cost of fixed assets (fixed assets) (clause 5 of PBU 10/99, approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n). Since the lessee does not reimburse the cost of the fixed assets, he can only recognize lease payments as expenses. If you take into account both leasing payments in expenses and depreciation, you will double the accounting costs. Therefore, the calculation of depreciation on leased fixed assets, according to the second point of view, must be recorded with the following entries:

Debit	Credit	Contents of operation
20, 23, 25, 26, 44	76 “Settlements for the use of leased property”	Monthly lease payment accrued
76 “Cost of the leased asset”	02 “Depreciation of leased property”	Depreciation was accrued on leased property to reduce the lessee's debt obligations to the lessor

However, in our opinion, the second method is incorrect, since clause 17 of PBU 6/01 clearly lists cases when the cost of fixed assets is not repaid through depreciation, and leasing is not mentioned there. In addition, in the second case, the lessor will probably have questions, because the amounts of depreciation accrued on Dt 76 will, in fact, reduce the amount of payment due to the lessor under the agreement. Therefore, further we will adhere to the first method of calculating depreciation: to cost accounts, and take into account leasing payments by internal postings to the account. 76.

IMPORTANT! Whatever method of calculating depreciation on leased property you choose, it must be secured in a separate provision in your accounting policy.

When a leased asset is disposed of, depreciation on it ceases to accrue from the month following the month of disposal.

If you want to sell a salvage car, is it required to be deregistered?

Of course, the damage from an accident must be compensated by the one who is to blame for the collision. However, while the investigation is ongoing and the necessary documents are drawn up, both parties to the accident restore their cars on their own. This often involves complete disassembly of the unit, repair, replacement or restoration of base and body parts and assemblies, assembly, adjustment and subsequent testing.

The costs of repairing a car damaged in an accident should be charged to account 99 “Profits and losses”, since these expenses are other (PBU 10/99). In the financial statements, other expenses are reflected in account 91.

In tax accounting, losses from accidents and costs associated with liquidation of their consequences are included in non-operating expenses and reduce the tax base for income tax (clause 6, clause 2, article 265 of the Tax Code of the Russian Federation).

So, the accountant figured out the income tax. But what to do with VAT, which must be paid for materials purchased for repairs and for work to a third-party company?

Repairs can be carried out either by the organization itself or with the involvement of third parties.

Subject to deductions are VAT amounts presented to the taxpayer and paid by him upon the acquisition of goods, works, services for the implementation of production activities or other operations recognized as objects of taxation (Article 171 of the Tax Code of the Russian Federation). The costs of restoring a car are associated with eliminating the consequences of an emergency situation, and not with the production activities of the enterprise.

Example. As a result of the accident, the cars of Avtoprobeg LLC and Pereezd CJSC were damaged. Avtoprobeg LLC had its car repaired at a car service center. Repairing the vehicle cost 59,000 rubles, including VAT of 9,000 rubles.

Debit 91 Credit 60

59,000 rub. — vehicle repair work is taken into account;

Debit 60 Credit 51

59,000 rub. — funds were transferred to pay for repair work.

Since the cost of car repairs is not included in the cost of products, works, services, therefore, VAT should be charged and paid on the cost of repair work performed. This provision is established by Art. 146 of the Tax Code of the Russian Federation. It states, in particular, that the object of VAT taxation is operations involving the performance of work for one’s own needs, the costs of which are not deductible when calculating the organization’s income tax.

And CJSC "Perezd" repaired its car independently. Repair costs amounted to RUB 30,000, including:

cost of used spare parts and materials - 23,200 rubles;
salary of car restoration employees - 5,000 rubles;
insurance contributions for wages - 1800 rubles.

Debit 23 Credit 10

RUB 23,200 — materials and spare parts were written off for repair work; Debit 23 Credit 70
5000 rub. — wages accrued for repairs;

Debit 23 Credit 68 (69)

1800 rub. — insurance premiums are calculated;

Debit 91 Credit 23

30,000 rub. — repair costs are included in other expenses;

Debit 99 Credit 68, subaccount “Calculation of VAT”

5400 rub. (RUB 30,000 x 18%) - VAT has been charged on the cost of work performed.

There are two ways to get rid of a car that has fallen into disrepair:

Disposal. There are 2 options here: complete and partial recycling.
Partial recycling involves getting rid of only unusable parts, and the remaining parts and assemblies remain with the owner.
Sale. You can sell a broken car for spare parts; usually car workshops do this kind of buying.

The procedure for deregistration during disposal and sale will differ.

The document provides for the following procedures:

Submitting an application and other required papers to the traffic police.
Inspection of the car by specialists with the preparation of a technical condition report.
The inspector makes a decision on deregistration and documents this decision.

How to sign up?

You can make an appointment with the traffic police on special government portals.

Public services. To make an appointment, your account on the State Services website must be confirmed. It can be confirmed at the service center by presenting your passport and SNILS.
In the catalogue.
Next, go to “Vehicle Registration”, then “Deregistration”.
Select the category “In connection with disposal”.
A page will open containing all the necessary information about the service; click on the book an appointment button (located on the right).
Autocode. Residents of Moscow can use the Autocode website. This also requires registering a personal account.
Then the type of pre-registration is selected (disposal, loss, theft, termination of registration after the sale of the car).
After that, you fill in your passport details, PTS number, select a traffic police department and a convenient date for your visit.

identification card of the owner of the car;
vehicle passport;
vehicle certificate;
application from the owner according to the established form;
number plates;
receipt of payment of state duty (issuance of a certificate for vacant numbers).

Since 2013, the mandatory need to deregister a car before selling it has been abolished.

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Sales take place through a purchase and sale agreement. After the transaction is completed, the new owner must decide on deregistration himself. If the wrecked car will be disassembled for spare parts, the buyer must arrange for disposal.

The purchased car must be re-registered within 10 days from the date of purchase. In this case, the previous owner must control the re-registration process. If the new owner does not re-register the acquired damaged vehicle in his own name, then the law leaves this opportunity to the previous owner.

“The application of the former owner of the vehicle and the presentation of documents by him on the conclusion of transactions aimed at alienating the vehicle, after 10 days from the date of conclusion of such a transaction, provided there is no confirmation of registration for the new owner” is grounds for termination of vehicle registration.

Thus, in the event of a serious breakdown of the car, after an accident, fire, etc., when it is no longer possible to drive the car, the owner is advised to deregister the car as soon as possible so as not to pay tax on it. This can be done either by scrapping the car or by selling it for spare parts.

To submit for recycling, you need to go through the appropriate procedure at the traffic police, after which the license plate and all documents will be canceled. To sell, it is enough to formalize the transaction, and the new owner must deal with the re-registration and deregistration.

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Depreciation of leased property in tax accounting

The initial cost of the leased asset in the lessee's NU is formed as the sum of the lessor's expenses for the purchase of the asset, delivery, production and bringing it to a state suitable for use, minus VAT (paragraph 3, clause 1, article 257 of the Tax Code of the Russian Federation).

If the lessee incurs costs associated with the delivery of a fixed asset received under a leasing agreement, bringing it to working condition, etc., then they are not taken into account in the initial cost of such an object (letter of the Ministry of Finance of Russia dated 03.02.2012 No. 03-03-06 /1/64, dated January 20, 2011 No. 03-03-06/1/19).

The depreciation group is determined according to the rules of Art. 258 Tax Code of the Russian Federation. Starting from the next month after putting the asset into operation, start accounting for depreciation.

The depreciation rate for leased property depends on the method of accounting for income and expenses. If a company uses the accrual method, it includes depreciation as part of its costs. And the leasing payment is taken into account in costs minus the amount of depreciation (subclause 10, clause 1, article 264 of the Tax Code of the Russian Federation). If you write off both depreciation and the lease payment as expenses to the National Tax Institution, the tax authorities will rightfully be outraged by doubling the company’s expenses.

But the cash method of accounting for revenues and expenses involves depreciation of paid property owned by the taxpayer (subclause 2, clause 3, article 273 of the Tax Code of the Russian Federation). Since the lessee is not the owner of the leasing asset and can become it only at the time of redemption, such an asset cannot be depreciated (letter of the Ministry of Finance of the Russian Federation dated November 15, 2006 No. 03-03-04/1/761). And leasing payments will be included in the lessee's expenses for tax purposes on the date of their payment, and not accrual (subclause 10, clause 1, article 264 of the Tax Code of the Russian Federation).

Simplified people take into account income and expenses using the cash method; the material “Leasing under the simplified tax system, income minus expenses - postings” .

If the driver of your company is at fault in the accident

Let's assume that the culprit of the accident is the driver of your company driving a company car. In this case, your organization will be obliged to compensate for the damage caused by your employee during the performance of his labor (official, official) duties (Article 1068 of the Civil Code of the Russian Federation).

In this case, this applies not only to persons associated with the employer by an employment agreement (contract), but also to those who perform work on the basis of civil contracts. But only on the condition that these persons acted on the instructions of the relevant legal entity.

In addition to the damage caused to the injured party, your organization must also compensate for the cost of state duty. This follows from paragraph 1 of Art. 95 of the Arbitration Procedure Code of the Russian Federation: participants in the case pay court costs in proportion to the size of the satisfied claims.

The costs of compensating the victim are other expenses for the organization. Similar to the costs of repairing a vehicle, they are reflected in the debit of account 91.

In tax accounting, costs for compensation of damage and state duties are taken into account as part of non-operating expenses in the period in which the court decision was made (clause 6, clause 2, article 265 of the Tax Code of the Russian Federation).

Example. Let's use the conditions of the previous example.

As a result of the investigation, it turned out that the culprit of the accident was the driver of Avtoprobeg LLC. JSC "Perezd" went to court. The cost of state duty amounted to 3,000 rubles. According to the court decision, Avtoprobeg LLC is obliged to pay Perezezd JSC 35,400 rubles. and reimburse the costs of paying state duty.

Debit 91 Credit 76

RUB 38,400 (35,400 rubles. 3,000 rubles) - reflects the enterprise’s debt to compensate JSC Perezezd for damage and state duty;

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Debit 76 Credit 51

RUB 38,400 - money was paid to the victim.

As follows from Art. 1081 of the Civil Code of the Russian Federation, a person who has compensated for damage caused by another person (for example, an employee performing official duties) has the right to claim back (recourse). This means that an organization can demand compensation for expenses incurred from its employee who is responsible for the accident. In this case, he will have to compensate for direct actual damage (for the damaged car) and the amount of damage that was paid to the injured party. The employer has no right to recover from the driver the income lost due to the accident.

By order of the administration, an amount can be recovered from an employee not exceeding his average monthly earnings (Article 241 of the Labor Code of the Russian Federation). The total amount of all deductions for each payment of wages cannot exceed 20% (Article 138 of the Labor Code of the Russian Federation). And when withholding under several executive documents, the employee must retain half of the salary.

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Example. We again use the conditions of the previous examples.

The administration of Avtoprobeg LLC decided to recover from the driver the amount of damage caused to the organization. The average monthly salary of a driver is 15,000 rubles. By order of the head of Avtoprobeg LLC, the specified amount was withheld from the driver.

Debit 73, subaccount “Calculations for compensation of material damage”, Credit 91

15,000 rub. — the driver’s debt for partial compensation for material damage caused to the enterprise is reflected.

Every month for five months, 20% - 3,000 rubles - will be withheld from the driver’s salary. (RUB 15,000 x 20%);

Debit 70 Credit 73, subaccount “Calculations for compensation of material damage”

3000 rub. — reflects the deduction from the employee’s salary.

The employer may fully or partially waive financial claims against the driver responsible for the accident, taking into account the circumstances of the incident (Article 240 of the Labor Code of the Russian Federation). In addition, in some cases, the employee is released from financial liability. For example, if the damage arose due to circumstances of force majeure, necessary defense (Article 239 of the Labor Code of the Russian Federation).

In the event that the driver of the enterprise is not to blame for the accident, the reflection of transactions in accounting will be different. The amount awarded to the victim in an accident is other income (PBU 9/99) and is reflected in the credit of account 91.

In tax accounting, this amount will be considered non-operating income (clause 3 of Article 250 of the Tax Code of the Russian Federation). Therefore, it is included in the tax base for income tax.

In addition, the person responsible for the accident must also reimburse your company for the amount of the state duty that was paid when filing the claim in court.

Example. Let's use the conditions of the previous examples.

Debit 99 Credit 51

3000 rub. — the state fee for consideration of the case in court has been paid;

Debit 76 Credit 99

RUB 38,400 (RUB 35,400, RUB 3,000) — Avtoprobeg LLC’s debt was accrued for compensation of damage and payment of state duty;

Debit 51 Credit 76

RUB 38,400 — the debt of Avtoprobeg LLC has been repaid.

N.K. Muravitskaya

https://www.youtube.com/watch?v=ytcreatorsru

Professor

Department of Accounting

Financial University

under the Government of the Russian Federation,

Chief Editor

Accelerated depreciation rate for leasing

One of the tax preferences for participants in a leasing transaction is the ability of the lessee to use the accelerated depreciation rate (paragraph 3 of clause 9 of the Instructions). It is allowed to be used in both BU and NU.

In tax accounting, accelerated depreciation can be applied by the party to the leasing agreement on whose balance sheet the leased property is located, while the leased property must belong to the 4th–10th depreciation group.

In accounting, the accelerated depreciation rate can only be applied by the lessee (paragraph 3, clause 9 of the Instructions) when calculating depreciation using the reducing balance method. The use of the acceleration coefficient with another method of depreciation, including linear, is not provided for in clause 19 of PBU 6/01, as well as clause 54 of the Methodological Instructions (letter of the Ministry of Finance of the Russian Federation dated 08.22.2006 No. 07-05-06/220, dated 03.03. 2005 No. 03-06-01-04/125, dated 02/28/2005 No. 03-06-01-04/118, resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 07/05/2011 No. 2346/11, FAS of the West Siberian District dated 01/17/2014 No. A03-19339/2012, FAS Volga-Vyatka District dated November 14, 2013 No. A28-12484/2012).

In both accounting and tax accounting, the accelerated depreciation coefficient cannot be more than 3.

If the lessee has the right to several increasing coefficients for the leasing object at once, then he must select only 1 and document his choice in the accounting policy (clause 5 of Article 259.3 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated September 14, 2012 No. 03-03-06/ 1/481).

If an organization calculates depreciation in NU using a non-linear method, then fixed assets with an increased depreciation rate are included for tax purposes in separate depreciation groups (clause 13 of Article 258 of the Tax Code of the Russian Federation).

You can read more about increasing factors in the material “The essence and features of using the accelerated depreciation method .

After amendments were made to Chapter 25 of the Tax Code of the Russian Federation, leasing companies were able to write off in tax accounting expenses for the acquisition of property, which is recorded on the balance sheet of the lessee. However, the changes will come into force only from the beginning of next year. But after this, it will be possible not only to optimize the payment of income tax, but also to get rid of the problems in accounting that PBU 18/02 creates.
Bright future

The innovations that legislators introduced into subparagraph 10 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation have removed one of the long-standing tax absurdities. A leasing company encounters this problem when, under an agreement, it transfers property to the balance of the lessee. Here's the thing. Income must include lease payments as they accrue. It is impossible to write off the initial cost of the transferred property at a time, since the ownership of it remains with the lessor for the entire term of the contract. It will also not be possible to calculate depreciation: this is the prerogative of the lessee (Clause 7, Article 258 of the Tax Code of the Russian Federation). This leads to the fact that the lessor recognizes income as it arises, and expenses only after the transfer of ownership of the leased property (letter of the Ministry of Finance of Russia dated June 10, 2004 No. 03-02-05/2/35). Lawmakers decided to end the ambiguity. From January 1, 2006, lessors will be able to include the costs of purchasing leased property as expenses. As amended by Federal Law No. 58-FZ dated 06.06.05, the corresponding norm of Article 264 of the Tax Code of the Russian Federation sounds like this.

We quote the law:

“If the property received under a leasing agreement is taken into account by the lessee, expenses <...> are recognized as follows: <...> from the lessor - expenses for the acquisition of property leased...” Subparagraph 10 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.</…></…>

The problem came out

Unfortunately, it is not possible to write off these expenses at once. This is prevented by Article 272 of the Tax Code of the Russian Federation. It requires straight-line recognition of expenses under contracts from which the organization receives income over more than one reporting period. Consequently, the initial cost of the leased property will have to be written off gradually, as lease payments are included in income. For this reason, organizations will be forced to continue to record temporary differences in accordance with the rules of PBU 18/02 “Accounting for income tax calculations.” Indeed, in accounting, they include the initial cost of property at a time as part of income and expenses. And the difference between the initial cost and the amount of leasing payments is reflected as deferred income (clause 3 of the Instructions on the reflection in accounting of transactions under a leasing agreement, approved by order of the Ministry of Finance of Russia dated February 17, 1997 No. 15).

Example.

The lessor transfers the property to the lessee. Expenses for the acquisition of property - 40,000 rubles. The contract period is 5 years. The cost of the transaction is 100,000 rubles. (five annual leasing payments of 20,000 rubles each). For simplicity of the example, we do not consider VAT calculation. When transferring property, the leasing company's accountant will make the following entries: Debit 76 Credit 91-1 40,000 rub. — the initial cost of the leased asset is included in income; Debit 91-2 Credit 03 40,000 rub. — the initial cost of the object is included in expenses; Debit 011 40,000 rub. — property leased is reflected off the balance sheet; Debit 76 Credit 98 RUB 60,000. (100,000 - 40,000) - the difference between the contract price and the initial cost of the leased asset is taken into account. In tax accounting, neither income nor expense arises. Therefore, you need to make two additional entries: Debit 09 Credit 68 subaccount “Income Tax” 9,600 rubles. (RUB 40,000 5 24%) - a deferred tax asset (DTA) is reflected; Debit 68 subaccount “Income Tax” Credit 77 9600 rub. (RUB 40,000 5 24%) - deferred tax liability (DTL) is reflected. Each time the lease payment is calculated (according to the schedule) and received, the accountant will make the following entries: Debit 98 Credit 90-1 12,000 rubles. (RUB 60,000: 5 years) - annual income under the leasing agreement is recognized; Debit 51 Credit 76 RUB 20,000. — leasing payment received. So, in accounting the income will be equal to 12,000 rubles, in tax accounting - 20,000 rubles. (full amount of lease payment). There will be no expenses in accounting, but in tax accounting the accountant will write off part of the initial cost of the property - 8,000 rubles. (RUB 40,000: 5 years). As a result, deferred tax assets and liabilities will be gradually repaid: Debit 68 subaccount “Income Tax” Credit 09 1920 rub. ((20,000 rub. - 12,000 rub.) 5 5 24%) - part of the ONA has been repaid; Debit 77 Credit 68 subaccount “Income Tax” 1920 rub. (RUB 8,000 5 24%) - part of the ONO has been repaid. Ideal option The fact that tax assets and liabilities must be reflected in accounting somewhat overshadows the joy of the new amendment to Article 264 of the Tax Code of the Russian Federation. Fortunately, there is a way to avoid this trouble. Temporary differences will not appear if you follow not the order of the Ministry of Finance of Russia No. 15, but directly PBU 9/99 “Income of the organization” and PBU 10/99 “Expenses of the organization.” From the point of view of these regulations, the accountant has no reason to immediately write off the initial cost of the property to account 91 “Other income and expenses.” Let's explain why. When transferring the leased asset, the income recognition conditions listed in paragraph 12 of PBU 9/99 are not met. This means there is no reason to record revenue. And the expense in this situation should be written off evenly, and not at a time (clause 19 of PBU 10/99). It turns out that in accounting, income (leasing payments) and expenses (initial cost) can be reflected at the same time and in the same amounts as in tax accounting. Example. Let's use the conditions of the previous example, but assume that the accountant chose the proposed accounting option. Then, when transferring the leased asset, he will make the following entries: Debit 97 Credit 03 40,000 rub. — costs for the acquisition of property are included in the RBP; Debit 62 subaccount “Leasing Agreement” Credit 76 subaccount “Leasing payments” 100,000 rub. — the debt of the lessee is reflected; Debit 011 40,000 rub. — property is reflected off the balance sheet. At the time the lease payment is calculated, the accountant will make entries: Debit 76 subaccount “Leasing payments” Credit 90-1 20,000 rubles. (RUB 100,000: 5 years) - revenue accrued under the leasing agreement; Debit 51 Credit 62 subaccount “Leasing Agreement” 20,000 rub. — leasing payment received; Debit 91-2 Credit 97 8000 rub. (RUB 40,000: 5 years) - expenses for the acquisition of property are partially written off. As you can see, at first the organization has neither income nor expenses. At the time of accrual and receipt of the leasing payment, it accrues income in the amount of 20,000 rubles in both accounting and tax accounting. and expenses in the amount of 8,000 rubles. Therefore, there are no differences according to PBU 18/02.

E.V. Sadovnikova, UNP expert

/"Accounting, taxes, law", 06/21/2005/

An example of using the depreciation acceleration factor for leasing

Let's look at an example of all the nuances of depreciation of leased property from the lessee.

Fantasia LLC (operates on OSN, accounts for revenues and expenses on an accrual basis) in January 2021 entered into a leasing agreement as a lessee. The subject of the transaction is a HyundaiHD 78 truck worth 2 million 360 thousand rubles. (including VAT 360 thousand rubles). Leasing term is 12 months. The amount of leasing payments for 12 months is 2 million 720 thousand rubles (of which VAT is 415 thousand rubles). The car will be accounted for on the balance sheet of Fantasia LLC. Then the initial cost of property in BU and NU will be formed as follows:

Contents of operation	control unit, wiring	BU, transaction amount	NU, transaction amount	Difference between BU and NU
The initial cost of the OS has been formed	Dt 08 Kt 76 “Cost of the leased asset”	Amount of leasing payments for the term of the agreement (excluding VAT): 2 million 720 thousand – 415 thousand (VAT) = 2 million 305 thousand rubles.	The amount of the lessor's expenses for the purchase of the asset (excluding VAT): 2 million 360 thousand – 360 thousand (VAT) = 2 million rubles.	305 thousand rubles.

When determining the depreciation group of an asset and its useful life, the accountant of Fantasia LLC will turn to the classifier OS OK 013–2014 (SNS 2008, approved by order of Rosstandart dated December 12, 2014 No. 2018-st.) According to it, a truck with a Hyundai HD 78 gasoline engine has a code 310.29.10.42.112 - 5th depreciation group. The head of Fantasia LLC, by a separate order, approved the useful life for a leased car in both NU and BU - 96 months. For the purposes of NU, the accountant uses the non-linear depreciation method and an increasing factor of 3. The monthly depreciation rate, according to Art. 259.2 of the Tax Code of the Russian Federation, - 2.7. The vehicle was put into operation at the end of January 2021.

Amount of depreciation for February in NU:

2 million rub. × 2.7 × 3 / 100 = 162 thousand rubles.

In accounting, the initial cost of the asset is 2 million 305 thousand rubles, the depreciation method is reducing balance. The monthly depreciation rate is 1.042% (100% / 96 months of useful life of the asset). Applying an increasing factor of 3, the accountant of Fantasia LLC will receive a monthly depreciation rate for HyundaiHD 78 - 3.126%.

Then the amount of depreciation for February in the accounting book:

2 million 305 thousand rubles. × 3.126 / 100 = 72,054 rub.

The difference between depreciation in NU and BU for February 2021:

162,000 – 72,054 = 89,946 rubles.

Check whether you have correctly calculated depreciation on the leased asset using the Ready Solution from ConsultantPlus. If you don't have access to the system, get a free trial online.

Results

The lessee depreciates the leased asset recorded on its balance sheet according to the rules of the Tax Code of the Russian Federation, PBU 6/01, Methodology for accounting for fixed assets and Guidelines for accounting for leasing operations. The lessee has the right to an accelerated depreciation rate in both NU and BU, but subject to certain conditions.

You can read more about accounting and taxation of leasing transactions in the articles:

“Transactions for leasing a car from the lessee”;
“Redemption value of leased property (transactions)”;
“[INCOME TAX]: Leasing payments are not always another expense”;
“Who pays transport tax when leasing a car?”

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.