Convenient methods for calculating car depreciation in accounting and tax accounting - examples

Resistance classes

Of course, when labeling models, manufacturers indicate the resistance class and depreciation period. It is believed that the first number in the marking indicates this. However, everyone understands that this method of determining the service life of a car is questionable. Ideally, you need to look at the real experience of other drivers using the car, read reviews and get other practical data. It is generally accepted that new cars with the first, second or third class last from 3 to 5 years, cars of the fourth class will last 5-7 years, cars of the fifth are designed for 7-10 years of service.

Are cars included in the fixed assets register?

Motor transport can be considered a fixed asset (FPE) both in tax accounting and accounting if the criteria prescribed by law are met.

Criteria for inclusion in the register of fixed assets of a company in tax accounting in accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation:

• exploited in the process of producing and selling products, providing services, carrying out work, and managing an enterprise;
• the cost of the object starts from one hundred thousand rubles .

Criteria for inclusion in the register of fixed assets of a company in accounting in accordance with Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n “On approval of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01”:

1. is exploited in the process of producing and selling products, providing services, carrying out work, managing an enterprise, leasing it temporarily for a fee;
2. has been in use for more than a year >;
3. the company does not intend to resell the property;
4. it is planned to make a profit in the future .

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).

What determines the actual service life of a car?

Standard service life calculations for a private owner are irrelevant. They are taken into account only for the financial statements of companies that have cars on their balance sheets. A private owner only needs to know that the car will behave normally in different situations on the roads and will be able to deliver it from one point to another.

It is possible to derive many criteria that affect the actual service life of a car, regardless of which class it is assigned to.

1. Mileage per year. Of course, one of the most important factors is the one that determines how long the machine will last. If a car sits in a garage for ten years, it will only lose its appearance, but the condition of the internal parts and friction pairs will be ideal. Some drivers' cars cover 30-40 thousand kilometers per year. Naturally, the service life of such vehicles will be shorter in years.
2. Transport storage. This is another important factor that plays a role and determines the condition of the car. If the car is always on the street, then corrosion will occur on the body. When stored in a garage, corrosion can be avoided for many years.
3. Timely maintenance of the machine and replacement of all prescribed “consumables” on time. The manufacturer indicates in the instructions at what mileage or time it is necessary to change the oil, air, gasoline, oil filters, etc.
4. Use of original consumables and spare parts during maintenance. Often there are analogues on the market that are cheaper than original spare parts. It is not recommended to use them.
5. Quickly eliminate problems that arise during the operation of transport.
6. Driving style, attitude towards the car.
7. Condition of the roads. Cars in Europe last much longer than the same brands in Russia. One of the reasons is the quality of the road surface. If the vehicle drives on a perfectly smooth road with no potholes most of the time, it will last longer. In Russia and the CIS countries, the condition of roads is noticeably worse, which explains the frequent repairs of vehicle chassis.

Determination of the depreciation group of passenger cars

According to the generally accepted classification in force in the Russian Federation, passenger cars are divided into 5 classes. The key criterion for such a division is engine size. It looks like this:

• class 1 - includes cars with engine volume less than 1.2 liters;
• class 2 - volume varies between 1.2-1.8 liters;
• class 3 - cars with an engine capacity of 1.8-3.5 liters;
• class 4 - vehicles with an engine capacity exceeding 3.5 liters;
• class 5 - executive cars, the engine size of which does not play a decisive role.

Important! Executive class cars of domestic production have a numerical classifier “5”, which is placed first in the model number. For foreign-made vehicles, such a classification is not provided: whether a car belongs to the highest class is determined by the manufacturer.

Classification of Russian cars

To determine the class of domestic cars, it is enough to pay attention to the model number: the first digit corresponds to the class. For example, VAZ 2109 indicates that the vehicle belongs to class 2, has an engine capacity of 1.2-1.8 liters, and has a useful life of 3-5 years.

An example of calculating the useful life period

We purchased a used Suzuki car that had been in use for a year and a half. The engine capacity of the car is 2.5 liters. Using these data as a basis, you can easily calculate the useful life. To do this you need to follow 3 simple steps:

• determination of depreciation group - engine size indicates that the car belongs to group 3;
• useful life period (total) - for this group the terms vary between 3-5 years;
• useful life period (remaining) - the operating period is subtracted from the total life.

As a result, the useful life period will be 1.5-3.5 years.

Executive class car

Considering that luxury cars are not determined by engine size criteria, other parameters apply to them. There are 3 main indicators:

• length - more than 5 meters;
• width - from 1.7 meters;
• model - by default, luxury vehicles include Mercedes, BMW, Lexus and other cars with the prefix “premium”.

The following parameters play a secondary determining role:

• market price;
• speed characteristics;
• body type;
• interior comfort;
• security: reservation.

It should be clarified that a combination of primary and secondary characteristics helps classify a car as a representative class. For example, a car may fit this category in terms of body size and model, but not according to secondary indicators. In this case, the car is included in depreciation group 3-4.

In addition, Russian and European classifications differ significantly. For example, in the Russian Federation, cars are divided according to engine size, while in Europe size is considered a key parameter. Therefore, the manufacturer’s statement that a foreign car belongs specifically to the executive class is not always true. Therefore, in order to classify a car as the highest category, an expert opinion is required.

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.

1. Depreciation rate: (Na=1/ppp)=1/6*100=0.2*100=20
2. Depreciation charges for the year: A=C*Na/100=600,000*20/100=120,000
3. Wear coefficient: Ki=A/C=120,000/600,000=0.2

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

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: , .

Method for calculating SPI in tax documentation using the Classifier

In the Decree of the Government of the Russian Federation dated January 1, 2002 “On the Classification of fixed assets included in depreciation groups,” you can see the SPI Classifier according to the depreciation groups of transport.

All vehicles belong to separate depreciation groups; the group number is affected by the vehicle type, size, power, and area of ​​operation.

For all cars, the SPI can vary from two to nine years .

The SPI TS classifier can be presented as the following table :

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.

How is it calculated in accounting?

The accounting legislation does not have a clear time frame for limiting private investment.

An enterprise can establish the SPI according to the Classifier used for tax accounting, or set its other value, guided by certain factors.

According to clause 20 of PBU 6/01, the factors influencing the SPI of motor transport are:

• expected duration of further operation of the vehicle;
• documentary restriction of SPI of transport (end of a rental or leasing agreement for vehicles);
• operating conditions of transport : weather conditions, frequency of shifts, territorial features of the area of ​​application, etc.

Bus

For buses, the service life differs depending on the length, area of ​​application (city, intercity):

• from 7 to 9 years (85 - 108 months inclusive) - other bus trains with a length of 16.5 to 24 m;
• from 5 to 7 years (61 – 86) – city bus trains from 16.5 to 24 m, other medium and large buses (up to 12 m), as well as long-distance buses;
• from 3 to 5 years (37 – 62) – city and other small buses up to 7.5 m.

That is, in order to correctly determine the SPI, you need to know the dimensions of the bus (its length), as well as its scope.

Example

PAZ 32053 with a gasoline engine is used for passenger transportation within the city, has a length of 6.925 m.

Such a bus can be classified as depreciation group 3 as an urban small type with a length of up to 7.5 m (OKOF 310.29.10.30.111).

The useful life can be selected from the range from 37 to 62 months inclusive.

How to calculate car depreciation

Depreciation of a passenger car is calculated in the following way:

it is necessary to take the cost of the vehicle when purchasing it as a basis; Next, it is important to find the useful life of the car. It all depends on the depreciation group to which this brand belongs; divide the unit by the useful life of the vehicle (you will get a smaller number; multiply the resulting number by the cost of the vehicle upon purchase.. This will be the amount of depreciation of the passenger car

This will be the amount of depreciation of a passenger car.

There is another way to calculate the wear level of a car, which is as follows:

• the estimated wear is calculated using special formulas;
• the resulting number is multiplied by the book value (purchase value) price of the vehicle.

Calculation of car depreciation per 1 kilometer is carried out as follows:

• the cost of all costs for caring for your vehicle (coolants, oils, cost of consumables) is kept for the year;
• the mileage your car has covered in 12 months is calculated;
• the costs are divided by the mileage, resulting in the depreciation cost of the vehicle per kilometer of travel.

Depreciation of a personal car for business purposes is calculated taking into account data from the tables that are located in RD 37.009.015-98 (with Amendments N 1, N 2, N

It is important to consider that the depreciation of a car that is used for commercial purposes will be much greater than the natural aging of a car that a family uses for personal needs. Examples of calculating depreciation of a car are given in this video:

Examples of calculating car depreciation are given in this video:

Examples

Now let's look at examples of calculating car depreciation.

Using the linear method, the useful life is taken. According to the norms of the Decree of the Government of the Russian Federation dated January 1, 2002 No. 1, cars can belong to depreciation groups 3, 4 and 5. In our case, we will take group 3 (from 3 to 5 years of useful use). To obtain the depreciation amount, we must carry out the following steps:

1. 1:5 = 20% per year the car loses its value;
2. 20%x3=60% (vehicle has been in use for 3 years);
3. 1,726,000X60% = 1,035,600 (lost value);
4. 1726000-1035600 = 690400 (price of the car after 3 years of use).

Now let’s calculate the mileage using data on estimated wear per 1000 kilometers (Appendix I to RD 37.009.015-98 (with Amendments N 1, N 2, N. This car can be classified as a middle class car with dimensions from 3, 9 to 4.4 meters. Estimated wear per 1000 kilometers for this group of cars is 0.3%. Based on the available data, we carry out the necessary calculations:

1. 0.3% x 65 (vehicle mileage in thousands of km) = 19.5%;
2. 1,726,000 X 19.5% = 336,570;
3. 1 726 000 — 336570 = 1 389430.

Let's calculate depreciation per 1 kilometer. To do this, you need to divide the amount of natural wear and tear by the mileage of the car: 336570 : 65000 = 5.17 rubles

Another method is to calculate the sum of the numbers of years of useful use of the machine. To carry out calculations using this method, we do the following: 1 +2 +3+ 4+ 5= 15.

Depreciation is calculated by year. The method provides for a gradual decrease in depreciation charges, so over 3 years the amount of depreciation will be as follows:

1. 5:15 X 1726 = 575.33 thousand rubles;
2. 4:15 x 1726 = 460.26 thousand rubles;
3. 3:15 X1726 = 345.2 thousand rubles;
4. 575.33 + 460.26+ 345.20 = 1380.79 (1 million 380 thousand 790 rubles).

The residual value of the car is 1,726,000 - 1,380,790 = 346,000 rubles.

So, after calculating vehicle depreciation in several ways, you can understand that it is almost impossible to get the same clear figure.

Online calculator

Some resources on the Internet offer to calculate the wear level of a car online. To get a percentage, you first need to know the type of your car:

• domestically produced passenger cars;
• foreign car;
• tractor;
• truck with subtypes;
• bus, etc..

The rules for filling out information in the dialog box are as follows:

• car type is selected;
• a warranty period against through corrosion is introduced;
• enter the vehicle release date;
• information about mileage in kilometers is displayed;
• After entering the data, you must click the “Calculate” button.

A response will be received in a few seconds.

Car wear and the method of calculating it are discussed in this video:

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

An example of determining the useful life of a vehicle

To show how to determine the useful life of a vehicle, take, for example, any non-new passenger car and calculate its useful life.

So, when deciding to purchase a used Ford Mondeo car, which has an engine capacity of as much as two liters, take into account the age of the car, as well as the date from which its operation began.

If we assume that this car has been in operation for two years, and according to the depreciation group it is included in the third group, then the useful life of a new car is in the period from three to five years.

Subtract the age of the car from the depreciation period and get its remaining useful life. This period will range from 1 year to 3 years.

Is it necessary to establish SPI to calculate vehicle depreciation?

If a car is registered as a fixed asset, then the organization is obliged to establish a depreciation group for it in tax accounting, in accordance with which the useful life for tax purposes will be determined.

Also, SPI must be established to include the cost of a car as an expense in accounting.

The organization accrues depreciation on the vehicle throughout its entire service life until complete physical wear and tear is reached or until the object is disposed of or written off.

How to determine it in accounting?

Accounting legislation does not contain clear restrictions on the duration of the useful life.

Clause 20 of PBU 6/01 explains what factors should be paid attention to when determining the service period.

At the same time, there is no prohibition to be guided in this matter by the Classifier established for tax purposes.

That is, if it wishes, the company has the right to establish the same SPI in accounting for a car as for tax purposes under the Classification of fixed assets.

At the same time, you can set another period that is appropriate for a particular vehicle, and you should take into account:

• scope of application of the vehicle;
• planned operating time;
• influencing factors - climatic conditions where the car will be used, territorial features, characteristics of the place of operation - urban or rural, frequency of use, procedure for maintenance and repair, as well as a number of other influencing circumstances;
• existing restrictions - for example, the lease or rental period.

Methods for calculating depreciation

There are several methods for calculating depreciation:

• Linear.
  The essence of the method is that deductions are made evenly throughout the entire service life. Write-offs occur in equal amounts. The method has many advantages: simplicity, comfort, equal distribution of accumulated shock absorption. However, there is also a relative disadvantage: this method is not suitable for companies that want to pay a higher percentage of wear and tear at the beginning of vehicle operation. The method does not allow recording the immediate repair of a machine that has become obsolete. The formula used for calculation is: average annual cost of fixed assets * vehicle depreciation rate/100%.
• Reducing balance method.
  The largest deductions are made at the beginning of vehicle operation. This is an accelerated depreciation method. The rationality of the method is explained by the fact that at the beginning of use the machine’s performance is higher. Over time it decreases. Therefore, it is advisable to carry out depreciation in the first years of operation. To make calculations, the following input data will be required: initial and residual value, useful life. To carry out calculations, the following formula is used: residual price at the beginning of the period * depreciation rate * forcing factor / 100%.
• Method of deduction based on the useful life of the object. The method is similar to the previous one. This is an accelerated method in which the largest write-offs are made at the beginning of operation. The basis of calculations is the initial cost of the vehicle at which the car was accepted for accounting.
  The following formula is used for calculations: initial cost of the vehicle * depreciation rate.

  The wear rate is determined depending on the period of use of the car. The technique under consideration is usually used specifically for vehicles. The depreciation rate is expressed as a percentage of the original cost of the car for every 1000 mileage.

The organization has the right to choose any of the existing methods. But you need to take into account that after putting the car into operation, it will not be possible to change the selected method.

Depreciation for passenger cars

To calculate the depreciation of a passenger vehicle, the linear method is best suited. The initial price of the car must correspond to the cost indicated in the primary documents. The cost may include delivery costs for the vehicle. The useful life is determined separately for each group of objects.

Depreciation for trucks

The truck is designed for intensive work. For this reason, actual wear and tear may occur before the full cost of the machine is paid. For this reason, the calculation will be more objective if the company uses the mileage calculation method. Write-offs occur in proportion to the duration and volume of work. To carry out calculations at the beginning of use, you need to calculate the approximate mileage for the entire period of operation. The actual mileage is determined by taking readings from the vehicle meter. This procedure is carried out monthly.

Is transport the main means?

Cars can be classified as fixed assets in both accounting and tax accounting.

The rules for classifying fixed assets as objects in accounting are prescribed in clause 4 of PBU 6/01:

• Area of ​​use: management, production, provision of services, performance of work, rental (not intended for resale).
• Service life – at least 12 months.
• Generating income through this object in the future.

The conditions for classification as fixed assets in tax accounting are specified in clause 1 of Article 257 of the Tax Code of the Russian Federation:

• Application for production or sale of products, performance of work, services, management.
• Initial cost from 100,000 rubles.

If the car meets the specified conditions, then it can be taken into account as an item of fixed assets.

How to calculate depreciation of a car using the linear method example

It is important to remember that depreciation is calculated only during the period of operation of the object, because only then does it wear out. If the asset is idle, the accrual of depreciation is illegal, and such situations must be documented - it is for these reasons that property not used in the activity is conserved, and depreciation of equipment, the calculation of which is presented in the article, is legal.

If the OS is idle, the calculation of depreciation is unlawful, and such situations must be documented - it is for these reasons that property not used in the activity is preserved, and depreciation of equipment, the calculation of which is presented in the article, is legal.

In our case, the SPI will end in April 2021, i.e., depreciation of the fixed assets will continue, and the last depreciation charge will be made in April 2021. These are the basic accrual rules.

Calculating depreciation using the straight-line method: example

IMPORTANT! Until recently, the chosen depreciation principle could not be changed to another throughout the entire period of deductions for this object. From January 1, 2014, the organization has the right to make a transition from a non-linear method to a linear one once every five years

For the reverse transition - from linear to nonlinear - there are no time restrictions; this can be done at any time, having previously made amendments to the regulations on the accounting policies of the enterprise.

- methods for calculating depreciation of fixed assets: How to calculate depreciation of fixed assets using the straight-line method To determine the amount of monthly depreciation charges using the straight-line method, you need to know the primary cost of the object, its operational life and calculate the depreciation rate. 1.

Methods for calculating car depreciation using examples

Therefore, it is so important to correctly calculate depreciation for each object. There are linear and nonlinear ways to calculate depreciation

Companies and organizations are given by law the right to independently choose the method of calculating depreciation of property. In the company's accounting policy, the use of the depreciation calculation method is mandatory.

The law establishes the right to switch from one depreciation method to another only once every five years.

Calculation of depreciation using the linear method and its features

Depreciation of used property Often used objects come into the possession of an organization, for example:

• objects acquired in a condition that is no longer new;
• property received as a contribution to the authorized capital;
• fixed assets transferred to the enterprise on the basis of succession after the reorganization of a legal entity.

The scheme and procedure for calculating depreciation using the straight-line method for such objects will be the same as with new property. The only difference for used fixed assets is the calculation of their useful life. In order to determine it, you need to subtract the number of years (months) of its actual use from the service life established by the previous owner.

An example of calculating depreciation using the straight-line method. depreciation of fixed assets

Attention According to Article 259.1 of the Tax Code of the Russian Federation, organizations for profit tax purposes can use the linear method of calculating depreciation. The depreciation method must be specified in the organization's accounting policies

Let's consider the calculation of the linear depreciation method.

With the linear method, the amount of accrued depreciation for a month is calculated as the product of its original (or replacement) cost and the depreciation rate determined for this property. When determining the depreciation rate, you need to use the formula:.

1K = x 100%,. n where K is the depreciation rate as a percentage (calculated based on the initial or replacement cost of the depreciable property); n is the useful life in months. Depreciation begins on the first day of the month following the month the property was put into operation.

What rights does the buyer have until the end of the vehicle's life?

Even after the end of the warranty period, if the service life has not yet come to an end, you have the right to eliminate significant defects of the car if they are discovered.

Of course, it will not be easy to prove that this defect is significant and was not your fault, but is a manufacturing defect. Most likely, to resolve this issue, you will have to go to court, where, with the help of independent experts and experienced lawyers, you can defend your rights.

You managed to prove that the deficiency is significant. What's next?

If you can prove that a significant defect was caused by a manufacturing defect, then the dealer is obliged to repair your car within 20 calendar days. If this does not happen, you have the right to demand full compensation for the cost of the car! Yes, that's right, full cost excluding depreciation.

In theory, everything is easy and simple. But, as our long-term practice shows, it is almost impossible to prove in court that the defect is a manufacturing defect after 5 years of using the machine without the help of an experienced lawyer. Do not delay the deadlines, if you have complaints about the quality of your car, it is better to immediately consult with a car lawyer, find out your rights and start acting!

Special equipment

Depending on their purpose, special machines can be assigned to depreciation groups 3, 4 or 5.

Accordingly, a period of use can be set for them:

• from 7 to 9 years (85 - 108 months inclusive) – truck tractors; auto hydraulic lifts, garbage trucks;
• from 5 to 7 years (61 – 86) – hearses, fuel trucks, timber trucks, vehicles for municipal and road services, emergency service and police vehicles, vehicles for transporting gas up to 1.8 MPa, petroleum products;
• from 3 to 5 years (37 – 62) – other special vehicles.

Depreciation groups of vehicles

Motor vehicles, in accordance with the Classification of fixed assets, are classified into III-V depreciation groups. Let us recall that the SPI for them is set as follows:

• III - over 3 to 5 years inclusive;
• IV - over 5 to 7 years inclusive;
• V - over 7 to 10 years inclusive.

Here are examples of vehicles classified in these groups:

If the vehicle falls into one of these groups, then the organization determines the SPI within the period provided for the corresponding group. For example, for a passenger car with an engine capacity of over 3.5 liters, the SPI can be set from 85 months to 120 months inclusive.

And, for example, what is the depreciation group for a car crane?

The truck crane is located in the “Vehicles” section with code 310.29.10.51. According to the Tax Classification, special-purpose motor vehicles with code according to OKOF 310.29.10.5 are assigned to depreciation groups IV and V. Therefore, an organization can independently classify a truck crane into any of these groups. Please note that in addition to truck cranes, the Classification also contains mention of other cranes that are not classified as vehicles. Thus, lifting cranes are generally assigned to depreciation group VII (SPI over 15 to 20 years inclusive). Also in certain groups of the Classification you can find other references to cranes. Thus, boom-type lifting cranes are classified in accordance with the Classification as depreciation group II (SPI over 2 to 3 years inclusive), and derrick cranes, hoisting cranes, portal cranes, self-propelled or non-self-propelled vehicles equipped with a crane - to depreciation group III (SPI over 3 to 5 years inclusive). Other self-propelled machines and trolleys equipped with a crane, not included in other groups, belong to depreciation group IV (SPI over 5 to 7 years inclusive). Thus, the shock-absorbing group of a truck crane, depending on its type, can be installed from those proposed above.

Approved by Decree of the Government of the Russian Federation No. 1 of 01/01/02.

Starting from 01/01/17, an updated version of this legislative act is in force (put into force by government decree No. 640 of 07/07/16). The amendments concern new OKOF codes used from 2021.

What depreciation periods are currently established for freight transport? In what order are SPI (useful lives) approved for cars purchased before 2021? Let's look at the features of choosing a depreciation group for a truck in accordance with current legislation.

Useful life of a car by class

In accordance with the provisions of Article 258 of the Tax Code, all depreciable property is divided into 10 groups. If you divide by class, passenger cars fit the criteria of 2 groups:

• Group 3 - covers small cars and middle class cars. This includes cars of class 1-3 inclusive. Useful lives are set at 3-5 years;
• Group 5 - refers to executive class vehicles, sets a useful life of 7-10 years.

Small cars, which are intended for the movement of people with disabilities, are excluded from the general classification, but their useful life period is set at 5-7 years. This classifies such vehicles into the 4th depreciation group.

Download for viewing and printing:

Article 258 of the Tax Code of the Russian Federation “Depreciation groups (subgroups). Features of including depreciable property in depreciation groups (subgroups)"

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.

The most reliable cars with long service lives

The American company JD Power and Associates, based on a survey of 80,000 new car owners, compiled a car reliability rating. The company's analysts for each manufacturer determined the number of problems that 100 car owners had during the first 90 days of operation. The first places went to the concerns whose cars had the fewest problems.

For the second year in a row, the Korean concern Kia takes first place. There are an average of 72 faults per 100 new cars sold.

Second place goes to the Korean company Genesis (a subsidiary of Hyundai) with a result of 77 faults per 100 cars.

Third place – Porsche. For every 100 Porsche cars sold, there are 78 breakdowns.

The remaining places in the ranking are given to the following brands:

• Ford.
• Chrysler.
• BMW.
• Chevrolet.
• Hyundai.
• Lincoln.
• Nissan.

Considering the fact that these models have fewer breakdowns, we can conclude that their service life is longer compared to competitor cars. However, if not used properly, even they will not last long.

How to extend the life of a car?

Every more or less experienced driver knows perfectly well that a car must be serviced in a timely and efficient manner. If you follow the manufacturer's recommendations, the service life of the car in years or kilometers can be significantly increased.

Here is a list of recommendations that must be followed:

1. Strictly undergo technical inspections on time and carry out repairs in accordance with the rules.
2. Buy only original spare parts. Non-original analogues, which are cheaper in price, can ultimately lead to more serious damage.
3. Do not carry loads whose weight exceeds the maximum load capacity of the vehicle.
4. Adhere to speed limits and recommendations regarding gear shifting.
5. Do not increase the load on the motor unless absolutely necessary. That is, there is no need to suddenly start or accelerate to high speed and then suddenly brake at traffic lights. It is important to slow down when driving on bad roads. This way you can significantly reduce the load on your car’s suspension and extend its life.

These are all simple, familiar actions that few people follow. However, if you follow the manufacturer’s recommendations, take care of the car and do not overload it, then after decades the iron horse will look like new. Even after sale, such a vehicle will be successfully used for years and will not cause any problems to the new owner. Therefore, you should not skimp on technical inspection and original spare parts, because all this will help you get rid of problems in the future.

Oil

There is a separate issue with oil. The fact is that lubrication plays one of the most important roles in engine operation. Once you fill in the wrong lubricant, the engine can be seriously damaged.

It is not enough to follow the manufacturer's recommendations regarding the use of oil. It is also necessary to ensure that this product is original. The market is full of fakes, which are strictly not recommended. It is also worth monitoring the viscosity of the oil. If the machine is operated somewhere in the North, where the air temperature is low, then the viscosity of the fluid must be appropriate.

As for older engines, their service life can be extended by changing synthetic-based oil to semi-synthetic. It has been confirmed that on older engines, which almost always have microcracks, a semi-synthetic product works better. So in this case, the manufacturer’s recommendations to use only “synthetics” may be inappropriate.