Appendix 2: standard form n in-1 "statement of accounting of fixed assets, accrued depreciation (depreciation)"

General rules for calculating depreciation

State (municipal) institutions, including government institutions, calculate depreciation of fixed assets according to the rules established by Instruction No. 157n . Let us recall these rules.

Rules for calculating depreciation of fixed assets	Instruction point No. 157n
Linear method of calculating depreciation	85
During the financial year, depreciation is calculated monthly in the amount of 1/12 of the annual amount
During the useful life of the fixed asset, depreciation is not suspended*
Depreciation begins on the first day of the month following the month the fixed asset was accepted for accounting	86
Depreciation accrual stops from the first day of the month following the month of full repayment of the cost of the fixed asset or the month of its disposal from accounting	87
Depreciation cannot be calculated in excess of 100% of the cost of the depreciable object	86
For fixed assets worth over 40,000 rubles. depreciation is accrued in accordance with calculated depreciation rates	92
For fixed assets worth up to 40,000 rubles. inclusive, depreciation is accrued in the amount of 100% of the book value in relation to: – real estate when it is accepted for accounting; – the library collection when it is put into operation; – other fixed assets when put into operation, with the exception of objects whose cost does not exceed 3,000 rubles.
For fixed assets worth up to RUB 3,000. inclusive, with the exception of the library collection and real estate, depreciation is not charged

Except for cases of transfer of a fixed asset object to conservation for a period of more than three months, as well as during the period of restoration of the object, the duration of which exceeds 12 months.

Concept

This is a uniform, dispersed in parts, transfer of the cost of fixed assets and intangible assets to the products manufactured by the company or services performed by the organization. It occurs as equipment wears out or becomes obsolete.

Features of depreciation for state employees are as follows:

One-time depreciation is allowed when registering an asset if it is real estate or library funds less than 40,000 rubles.
Or other objects worth 3,000 - 40,000, which are accounted for as fixed assets.

Since intangible assets, in fact, are an analogue of fixed assets, but in the form of intangible, intellectual property, they are subject to the same principles of depreciation as for tangible objects.

Sample depreciation statement

In addition to the depreciation statement, companies often fill out a document such as a certificate of accrued depreciation (a sample accounting certificate can be downloaded). There is a need to draw up this certificate in cases where an organization requires borrowed funds and it applies to the bank to obtain them.

The law does not provide for a unified sample of this certificate, therefore accountants, relying on their knowledge and experience, draw up a document in any form. For this purpose, you can use a depreciation statement form and certify it with the signature and seal of the head of the company.

Depreciation statements are an important element of an organization’s accounting and tax accounting system, due to the fact that they allow the most important information about the cost of a non-current asset (initial and residual) and its accumulated depreciation to be reflected in one document.

To analyze the initial and residual value and accumulated depreciation for fixed assets in accounting and tax accounting, we will generate a report “Statement of depreciation of fixed assets” (Fig. 1):

Section: fixed assets and intangible assets - Statement of depreciation of fixed assets.
Select the period for which the report is generated.
By clicking the “Show settings” button you can configure the generation of the report:
On the “Selection” tab, selections are set for displaying information in the report (by specific fixed assets, by MOL, by the method of depreciation, etc.).
on the “Indicators” tab, check boxes indicate the types of accounting data for displaying information in the report (accounting, tax accounting, permanent and temporary differences, control of the ratio of accounting and accounting data) (Fig. 3);
on the “Additional fields” tab, additional data is selected that should be displayed in the report (MOL, inventory number, date of acceptance for accounting, location address, etc.) and the method of their presentation (in separate columns or in the same column as the name OS) (Fig. 4);
on the “Sorting” tab, select the sorting parameters of fixed assets for output to the report (in ascending order of the date of commissioning of the asset, in alphabetical order by MOL or by name of the asset, in ascending or descending order of residual value, etc.);
on the “Design” tab, you can select one of the ready-made report design options (the “Design Option” field) or customize your own (under certain conditions, highlight information in cells with a color background or font, specify the text orientation, adjust indents, etc.)
"Generate" button.

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Depreciation calculation

The main indicators necessary to calculate depreciation of a fixed asset are its cost and the depreciation rate, calculated based on the useful life of the depreciable fixed asset.

Useful life. The useful life of a fixed asset is the period during which it is planned to use the fixed asset in the course of the institution’s activities for the purposes for which it was acquired, created and (or) received (for the planned purposes). The procedure for determining the useful life of a fixed asset is presented in paragraph 44 of Instruction No. 157n . Below we present a diagram for determining such a period.

The useful life is determined based on:

information contained in the legislation of the Russian Federation establishing the useful life of property for the purpose of calculating depreciation. In this case, we mean Resolution of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the Classification of fixed assets included in depreciation groups” and Resolution of the USSR Council of Ministers dated October 22, 1990 No. 1072 “On approval of uniform norms of depreciation charges for the complete restoration of fixed assets of the national economy THE USSR" . If information is missing, then based on:

recommendations contained in the manufacturer's documents included with the fixed asset. If information is missing, then based on:

decision of the institution’s commission on the receipt and disposal of assets, taken taking into account:
the expected life of this object in accordance with the expected productivity or capacity	expected physical wear, depending on the operating mode, natural conditions and the influence of an aggressive environment, the repair system	regulatory and other restrictions on the use of this object	warranty period for use of the object	terms of actual operation and previously accrued amount of depreciation

Calculation of depreciation based on book value. As a general rule, depreciation is calculated based on the book value of the fixed asset ( clause 85 of Instruction No. 157n ).

A government health care institution purchased medical instruments. Its book value is 47,000 rubles. It is necessary to determine its useful life and calculate the amount of monthly depreciation.

Medical instruments (OKOF code 14 3311010) are included, according to the Classification of fixed assets included in depreciation groups, in the first depreciation group (as property with a useful life from one year to two years inclusive). In this case, based on clause 44 of Instruction No. 157n, the useful life is established according to the longest period determined for the specified depreciation group. Consequently, the useful life of a medical instrument is recognized as equal to two years (24 months).

Taking this into account, monthly depreciation for this object will be 1,958.33 rubles. (RUB 47,000 / 24 months).

Calculation of depreciation based on residual value. The residual value of a fixed asset is used to calculate depreciation in the following cases:

– when, as a result of completion, retrofitting, reconstruction, modernization or partial liquidation of a fixed asset, its initially accepted standard performance indicators have changed, which resulted in a change in the useful life. In this case, starting from the month in which the useful life was changed, depreciation is calculated based on the residual value of the fixed asset and the remaining useful life as of the date of change ( clause 85 of Instruction No. 157n >);

– if the object was registered with previously accrued depreciation. In this case, depreciation is calculated based on the residual value of the depreciable object on the date of its acceptance for accounting and the depreciation rate calculated on the basis of the remaining useful life on the date of its acceptance for accounting ( clause 85 of Instruction No. 157n ).

In this case, the residual value of a fixed asset as of the corresponding date is understood as its book value reduced by the amount of depreciation accrued on the corresponding date, and the remaining useful life as of the corresponding date is the useful life of the depreciable fixed asset, reduced by the period of its actual use on the corresponding date. .

As a result of the reconstruction of a building listed on the balance sheet of a government institution, its book value increased by 500,000 rubles. (from 1.5 million rubles to 2 million rubles). As a result of the reconstruction work, the standard performance indicators of the building were improved. In this connection, by decision of the commission, its useful life was revised. This period was increased from 20 years to 25 years. At the time of changing the useful life, the building had been in operation for 17 years, and the amount of accrued depreciation on it amounted to RUB 1,275,000. It is necessary to calculate the amount of monthly depreciation accrued from the month in which the useful life was changed.

So, on the date of change in the useful life, the residual value of the building will be equal to 725,000 rubles. (1,500,000 + 500,000 - 1,275,000), and the remaining useful life is eight years (25 - 17). Thus, the monthly depreciation amount starting from the month in which the useful life was changed will be RUB 7,552.08. (RUB 725,000 / 96 months).

As part of an intradepartmental transfer, a government agency received free of charge a car that had previously been in use by the transferring party. According to the documents, the book value of the transferred car is 500,000 rubles, and the amount of depreciation accrued on it is 300,000 rubles. The useful life of this vehicle is five years. At the time the institution accepted it for registration, it had been in operation for three years. It is necessary to calculate the monthly depreciation amount for the car.

In this case, the residual value of the car is 200,000 rubles. (500,000 - 300,000), and the remaining useful life is two years (5 - 3).

The amount of monthly depreciation accrued at the institution will be 8,333.33 rubles. (RUB 200,000 / 24 months).

Depreciation statement

Approved by order of the State Property Committee dated March 29, 2011 N 100
DEpreciation statement ____________________________________________________________ (name of type of property) ____________________________________________________________ (name of legal entity) ____________________________________________________________ (purpose of assessment) as of “__” ________ 20__ ——————————— ——————————————————————————————————— ¦ ¦ Code and rate of depreciation ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ deductions ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—————————————+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ code by ¦ ¦ ¦ ¦ ¦ Annual ¦ ¦ ¦ Inventory ¦ ¦ ¦ Temporary ¦ ¦ ¦ Term ¦ ¦ norm ¦ ¦ ¦ number and ¦ ¦ ¦ republican¦ Year and month ¦ Established ¦ actual ¦ Residual ¦ depreciation ¦ ¦ ¦ name¦ to ¦ from ¦ classifier ¦ ¦ useful life / ¦ Method ¦ ¦ object ¦ 01.01.1991 ¦ 01.01.1991 ¦ depreciable ¦ ¦ use, ¦ according to ¦ use, ¦ (column ¦ accrual ¦ ¦ fixed assets ¦ ¦ ¦ fixed assets ¦ ¦ for ¦ years ¦ (hereinafter - ¦depreciation¦ ¦ funds ¦ ¦ ¦ and regulatory ¦ ¦ ¦01.01.2003, ¦ ¦ gr.) 13 x¦ ¦ ¦ ¦ ¦ ¦their service life¦ ¦ ¦ years ¦ ¦ %) ¦ ¦ ¦ +———-+ ———-+—————-+——————+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦regulatory¦purchase-¦input in ¦ ¦ ¦ ¦ ¦ ¦ ¦cipher¦norm¦ code¦norm¦cipher¦service life¦tension ¦operation-¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ tation ¦ ¦ ¦ ¦ ¦ ¦ +————+—-+——+—-+ ——+—-+————+———+———+—————+————+—————+————+————+ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦ 10 ¦ 11 ¦ 12 ¦ 13 ¦ 14 ¦ +————+—-+——+—-+——+—-+———— +———+———+—————+————+—————+————+————+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ————-+—-+——+—-+——+—-+————+———+———+—————+————+———— —+————+———— ——————————————————————————————————————— ——————————— ¦ ¦ Accumulated ¦ ¦ Amount ¦ ¦ ¦ ¦Accumulated¦ ¦ Amount ¦ ¦ ¦ depreciation with¦ ¦ depreciation ¦ Depreciation by ¦ ¦ ¦ depreciation ¦ ¦ depreciation ¦ ¦ taking into account ¦ Residual ¦ (without ¦ as of ¦ ¦ ¦ after ¦Amortizable¦ (without ¦ ¦Recovery¦revaluation on ¦depreciable¦revaluation),¦ 12/31/2003 ¦ ¦Recovery¦revaluation ¦ value on ¦revaluation)¦ ¦ (revalued) ¦transition date¦ cost per ¦ rub. ¦ ¦ KISos on ¦ (overvalued) ¦ on ¦ 01/01/2004, ¦ on ¦ ¦ cost on +————-+ 01/01/2003, +————+———————+01/01/2004¦ cost as of 01.01.2004,¦ rub. ¦12/31/2004 ¦01/01/2003, rub. ¦ ¦ amount, ¦ rub. ¦annual, rub¦ amount, ¦% ¦ ¦01.01.2004, rub. ¦ rub. ¦ (gr. 19 x ¦ annual, ¦ ¦ ¦ ¦ rub. ¦ (gr. 16 - ¦ (gr. 19 x ¦ rub. ¦ (gr. 21 /¦ ¦ (gr. 16 x gr. 23)¦ (gr. 24 x ¦ gr. 23) ¦ rub. ¦ ¦ ¦% ¦(gr. 16 x ¦ gr. 18) ¦ gr. 14 / ¦(gr. 18 + ¦ gr. 16) x¦ ¦ ¦ gr. 22 / ¦ ¦ (gr. 26 x ¦ ¦ ¦ ¦gr. 17) / ¦ ¦ 100) ¦ gr. 20) ¦ 100 ¦ ¦ 100) ¦ ¦ ¦ ¦ ¦ ¦ ¦ 100 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ 100) ¦ +——————+—+———-+—————+————+———-+———+———-+————— —+————+—————+————+ ¦ 15 ¦ 16 ¦ 17 ¦ 18 ¦ 19 ¦ 20 ¦ 21 ¦ 22 ¦ 23 ¦ 24 ¦ 25 ¦ 26 ¦ +—————— +—+———-+—————+————+———-+———+———-+——————+————+————— +————+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ——————+—+———-+—————+————+———-+— ——+———-+——————+————+—————+———— ———————————————————— ————————————————————————— ¦ Accumulated ¦ ¦ ¦ ¦Accumulated¦ ¦ Accrued ¦ Accumulated ¦ ¦ ¦ depreciation on ¦ ¦ ¦ ¦ depreciation ¦ ¦ depreciation depreciation as of date¦ ¦ ¦ 12/31/2004 ¦ ¦ ¦Replacement¦ after ¦Depreciable¦ for ___ ¦ assessments ¦ ¦ ¦ ¦ ¦ ¦ (revalued) ¦revaluation ¦ cost for ¦ months ¦ ¦ ¦ +——————-+ See ¦ KISos on ¦ cost on ¦ on ¦ 01/01/20__, ¦20__, rub. +——————-+Note¦ ¦ amount, ¦ % ¦note¦01.01.20__¦01.01.20__, rub. ¦01.01.20__,¦ rub. ¦ (gr. 34 x ¦ amount, ¦ % ¦ ¦ ¦ rub. ¦ (gr. 28 /¦ ¦ ¦ (gr. 24 x ¦ gr. 31)¦ rub. ¦ (gr. 26 x ¦ gr. 14 / ¦ rub. . ¦ (gr. 36 / ¦ ¦ ¦ (gr. 25 + ¦ gr. 24) x ¦ ¦ ¦ ¦ (gr. 32 x ¦ gr. 31) ¦ 100 / ¦ (gr. 33 + ¦ gr. 32 x ¦ ¦ ¦ Gr. —+———+———-+———-+——————+————+—————+————+———+———+——— -+ ¦ 27 ¦ 28 ¦ 29 ¦ 30 ¦ 31 ¦ 32 ¦ 33 ¦ 34 ¦ 35 ¦ 36 ¦ 37 ¦ +———+———+———-+———-+—————— +————+—————+————+———+———+———-+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ———-+——— +———-+———-+——————+————+—————+————+———+———+———— Manager _________________ _________________________ ( signature) (initials, surname) M.P. Chief accountant ____________ _________________________ (signature) (initials, surname) Note. Changes and additions may be made to this Form related to the specifics of depreciation calculation. When calculating the annual depreciation rate, a floating number of decimal places is used, and at least six decimal places are printed. If a legal entity switched to a new depreciation policy from 01/01/2002, then in columns 11, 12, 13 and so on the data starting from 01/01/2002 is indicated. Column 29 is filled out each subsequent year in which the revaluation was carried out, by analogy with filling out columns 22 - 28. Columns 30 - 36 are filled out as of the current year. Column 37 indicates information about non-accrual of depreciation and other information.

The role of depreciation of fixed assets in the activities of an enterprise

As is known, depreciation of fixed assets represents the cost of fixed assets, gradually distributed among the cost of production, manufactured goods and services provided. This implies the gradual accumulation in a specialized fund of funds received as a result of the sale of goods produced or services provided. These funds can be used as investments and, as a rule, they are: depreciation charges in many companies range from 70 to 80% of all investment funds, since their use is more profitable than third-party investment.

This investment can be used for the following needs:

Purchasing new equipment instead of worn-out and retired equipment;
Carrying out major repairs of equipment;
Modernization of production;
Reconstruction of structures;
Technical re-equipment.

What is it used for?

The depreciation sheet for fixed assets is used to reduce the tax base for the reporting period, reflect the value of fixed assets for the period (month, year), as well as changes in the cost of equipment for the period.

In general, it is possible to divide the tasks regarding the OS for which the list is used into:

disposal of fixed assets from the production process and turnover;
modernization of means of production and costs incurred in connection with this;
movement of the operating system during the production process;
accrual of depreciation of funds over a period of time.

The indicators reflected in the statement must be of a cost and quantitative nature.

These parameters allow the company to have an idea of the amount of depreciation, the movement of fixed assets and allow them to adequately respond to changes.

Why is the statement required?

In the company's accounting department, it is advisable and objective to provide a specialized form for keeping records and recording information about existing fixed assets, as well as their movement. The role of this form is usually the statement of depreciation of fixed assets.

When using it you can see:

On the movement of the OS,
Their modernization
Depreciation,
Disposal.

And all this in value terms. In addition, the statement allows you to view detailed information about the OS. For example, view information about the fixed assets group by division, depreciation by individual groups, etc.

It should be noted that for small enterprises a universal form of this statement has been created (Form No. 1MP). But it is only a recommended document. The legislation does not force you to use it. At the same time, each company has the right to take this document as a basis and develop its own format for this statement and use it as an internal template.

Some features of filling out this form will be discussed below. But given that this particular format (No. 1MP) is optional, in reality the process of filling it out may differ slightly from what will be written here.

The period for which the statement is prepared is one month. Based on the results of this month, the results for the next month are calculated. However, for small enterprises, internal movements are often not reflected in the statements.

The depreciation statement should be filled out correctly, since in the future the final values of depreciation indicators from this document must be transferred to the statement of costs and production accounting.

In addition, it is important not to forget that depreciation rates have a direct impact on the final cost of fixed assets, which should be reflected on the balance sheet at their residual value (which means deducting depreciation from their cost).

Also, for companies related to medium or small businesses, it is strongly recommended to use the specified form No. 1MP not only to keep track of information on fixed assets, but also to keep track of the company’s intangible assets, and therefore to charge depreciation on them.

What is a fixed asset accounting sheet and why is it needed?

The fixed assets accounting sheet is one of the most important documents in the financial accounting of an organization. It is required so that the company has an objective idea of the amount of depreciation on its own fixed assets, as well as on their movement. Why exactly the statement of fixed assets is so important will be discussed in this article.

Why is the statement required?

When using it you can see:

On the movement of the OS,
Their modernization
Depreciation,
Disposal.

It should be noted that for small enterprises a universal form of this statement has been created (Form No. 1MP). But it is only a recommended document.

The legislation does not force you to use it.

At the same time, each company has the right to take this document as a basis and develop its own format for this statement and use it as an internal template.

The period for which the statement is prepared is one month. Based on the results of this month, the results for the next month are calculated. However, for small enterprises, internal movements are often not reflected in the statements.

What you should know when filling out the form

For professionals, filling out a depreciation sheet for fixed assets is not a problem. But at the same time, there are some serious rules that many people for some reason forget about during the filling process.

First of all, you should remember that each individual fixed asset (or, in extreme cases, a group of fixed assets) must be indicated in its own line and all information on it also in this line. Accordingly, in each separate line there is a new OS or group of objects.

The document itself consists of two parts:

Account 01, according to which we keep records of “OS”;
Account 02, according to which we maintain its depreciation.

In the first part we must provide the following information:

Name of the property;
Its original cost;
The fact of movement of this object, as well as the document that confirms this. For example, this could be its commissioning, or the calculation of depreciation for this object.

In the second part, reflecting information about depreciation, you must indicate:

Wear rate for a specific OS;
Monthly depreciation amount;
The accrual amount for this operating system for a certain month;
The residual value of the calculated object minus the calculated depreciation.

After all the listed values have been entered into the accounting sheet, you need to calculate the turnover for a certain period, and after the last line you should add up the total for all values.

In addition, when filling out the statement, you should remember that the company must take into account the fixed assets that it plans to rent out or invest in some way in a separate statement.

Tip: If a company keeps records in a specialized program, then when filling out the document it is important to check all the settings. The process of filling out the document in this case is much simpler. The main thing is just not to get confused.

Conclusion

A statement of fixed assets is required by the organization in order to accurately track the movement of the fixed assets themselves, as well as the final amounts of depreciation. To create, compile and fill out this document, you do not need to use complex and complex accounting methods. It is much more important for the performer to remember the basic rules for filling out the two component parts of the document.

Source: https://buh-spravka.ru/buhgalterskij-uchet/registry-buhgalterskogo-ucheta/vedomost-ucheta-osnovnyh-sredstv.html

Purpose of depreciation sheet B-1

Individual entrepreneurs are not required to keep accounting records, which means that depreciation expenses are not taken into account, so the service life is not established.

Here you will learn how to calculate depreciation of fixed assets. From 2002 to the present day, the following methods of calculating depreciation have been used in accounting: the straight-line method of calculating depreciation, the reducing balance method, the method proportional to the volume of output, as well as the method based on the sum of the numbers of years of useful life.

The calculation of depreciation charges for fixed assets involves the use of the original or residual value and the depreciation rate of fixed assets. The initial cost is the cost at which the object was accepted for accounting upon receipt by the enterprise.

Specialists should not forget that the calculation of depreciation also affects the final cost of fixed assets reflected in the balance sheet, since fixed assets are reflected in the balance sheet at their residual value, i.e., minus depreciation.

The statement of form No. 48-APK is designed to include all names of fixed assets, therefore it is provided with loose-leaf sheets, stitched in the required quantity (based on the nomenclature of fixed assets) into one notebook. If necessary, this statement can be used by department.

The calculation is made as follows: to the amount of depreciation accrued in the previous month (column 5), add the depreciation amounts determined in the reporting month for received fixed assets (column 90).

In the 1st subsection of the statement, the compilers reflect the following information:

Object name;
its original cost;
the fact of movement of the object (and a document confirming this fact), for example, commissioning, sale or the fact of depreciation on the object.

Depreciation deductions for a rental (leasing) object are made monthly during the term of the rental (leasing) agreement, regardless of whether the object is on the balance sheet of the tenant (lessee) or the lessor (lessor).

The accrual sheet is not a difficult accounting document to execute, but it requires care and adherence to the sequence of completion

We prepare a depreciation sheet for fixed assets

The depreciation sheet for fixed assets is an important accounting document that is needed for the organization to objectively represent both the amount of accrued depreciation on fixed assets and their movement

What is important to remember when drawing up such a document will be discussed in the article.

Why is a statement of accounting and depreciation of fixed assets necessary?

What points should compilers remember when creating a statement?

Results

Why is a statement of accounting and depreciation of fixed assets necessary?

In the accounting of an organization, it is advisable to provide a special form for recording information about the availability and movement of fixed assets. This is the statement of accounting for fixed assets and depreciation. By its nature, such a statement is an accounting register.

PAY ATTENTION! For small enterprises, a universal form of such a statement has been developed (Form No. 1MP). It is recommended

e. the legislator does not imperatively oblige firms to apply it. At the same time, any organization in practice can take this form as a basis and independently develop its own internal statement template.

You can download form No. 1MP on our website

Download form No. 1MP

Next, the main points regarding filling out the statement in form No. 1MP will be considered, however, since this form is not mandatory, in practice, deviations from the template in question are possible.

Correctly filling out such a statement regarding depreciation charges is extremely important, since the company then transfers the final depreciation values from the document in question to the production cost accounting sheet. In addition, for enterprises belonging to small and medium-sized businesses, it is recommended to use the above form No. 1MP not only to reflect information about depreciation on fixed assets, but also to account for the company’s intangible assets and, accordingly, the depreciation accrued on them

In addition, for enterprises classified as small and medium-sized businesses, it is recommended to use the above Form No. 1MP not only to reflect information about depreciation on fixed assets, but also to account for the company’s intangible assets and, accordingly, depreciation accrued on them.

For information on methods for calculating depreciation, see the article “Which method to choose for calculating depreciation in tax accounting?”

What points should compilers remember when creating a statement?

Filling out the statement in question is not a difficult task for professionals. However, a number of rules must be followed.

First of all, compilers should remember that for each individual fixed asset (or for a group of similar fixed assets), information on accrued depreciation must be reflected line by line. That is, each new line must contain a new object or OS group.

The statement itself consists of 2 subsections: account 01 “OS” and account 02 “Depreciation on assets”.

In the 1st subsection of the statement, the compilers reflect the following information:

Object name;
its original cost;
the fact of movement of the object (and a document confirming this fact), for example, commissioning, sale or the fact of depreciation on the object.

In the 2nd subsection, devoted to the reflection of information on depreciation, you should indicate:

depreciation rate for a specific object;
monthly depreciation amount;
the amount of accrued depreciation for a given object for a certain month;
the residual value of the object minus the depreciation specified above.

After entering all the necessary information into the statement in question, the turnover for the period is calculated, after which the final values are displayed as the last line.

For more information about existing depreciation methods, see the article “Which depreciation method to choose in tax accounting?”

IMPORTANT! In addition, compilers should remember that the company statement must separately reflect information on fixed assets that the company requires for subsequent rental or for the purpose of making investments

Results

The formation of the statement in question does not require the use of complex and complex accounting mechanisms.

The main thing for responsible specialists is to know the basic rules for filling out the main 2 subsections of the statement: on accounting for fixed assets and on the amount of accrued depreciation.

Accounting

Depending on the nature of the use of a fixed asset, depreciation accrued on it is included either in expenses for ordinary activities, or in other expenses, or in capital investments. In this case the wiring is carried out:

Debit 20 (23, 25, 44...) Credit 02 – depreciation has been accrued on fixed assets used in the production of goods (performance of work, provision of services) or in trading activities;

Debit 08 Credit 02 – depreciation was accrued on a fixed asset used in the creation (modernization, reconstruction) of another non-current asset;

Debit 91-2 Credit 02 - depreciation has been accrued on a fixed asset used in other types of activities (for example, on a leased fixed asset, if leasing property is not the main activity of the lessor, or on a non-production object).

Such postings must be made monthly (clause 21 of PBU 6/01).

What other documents are there:

All documents from the “Accounting” section
Categories of all standard samples and document forms

What else to download on the topic “Accounting”:

Information on the number and level of professional education of employees of agricultural organizations. Form N 2-K
Information on the amount of payments and other remunerations accrued by payers of insurance premiums - policyholders in favor of an individual. Form N SZV-6-3 (filling sample)
Information on bidding and other methods of placing orders for the supply of goods, performance of work, provision of services for state and municipal needs (form N 1-bidding). Form N 1-T (quarterly (cumulative)
Sample case cover design
Sample of the regulation

Important nuances when buying a company
The process of transferring an apartment to another person
US Visa Process
Car selling process
Garage construction process (from a bureaucratic point of view)
Construction of a private house in the city

OS received free of charge

The organization has the right to depreciate fixed assets received free of charge (clause 17 of PBU 6/01). When such objects are received, their market value is taken into account in account 98 “Deferred income”.

As the value of a gratuitously received fixed asset is transferred to expenses, other income is reflected in accounting in an amount equal to the accrued depreciation (clause 29 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). In this case, two transactions are performed simultaneously:

Debit 20 (08, 23, 25, 44, 91...) Credit 02 – depreciation has been accrued on a fixed asset received free of charge;

Debit 98 Credit 91-1 - other income is recognized in the amount of depreciation accrued on a fixed asset received free of charge.

How to fill in when calculating depreciation charges for fixed assets?

Filling out the statement on a monthly basis allows the management of the enterprise and its financial departments to receive up-to-date information about the state of fixed assets, the degree of wear and tear of equipment and the cost taking into account depreciation.

For correct registration you need to remember:

The depreciation sheet is divided into two main sections - account 01, in which fixed assets are recorded, and account 02, in which depreciation charges are reflected.
Groups of fixed assets are reflected separately in each line without general mixing. Otherwise, it may provide misleading information about accrued depreciation.

In account 01 the following is reflected:

Name, inventory number of the object. Each OS in the enterprise is given an individual number when such funds arrive at the enterprise.
Price. The cost of an object is based on the method of its receipt - acquisition or production on site and must be reflected in the invoice.
Status of the object and its location. The OS can be moved, which is fixed by regulatory documents - this information is also subject to mandatory reflection. A movement or change can also include the calculation of depreciation on an object.

At the same time, assets that the enterprise intends to give for use to other industries must be calculated in a separate statement and separate depreciation records are kept in relation to them.
Account 02 indicates the facts about the calculation and calculation of depreciation of the object and the grounds for this procedure:
The amount of depreciation per unit of time. Since the form is filled out monthly as deductions are calculated, the unit of time is usually considered to be 1 month.
The category to which the fixed asset belongs. The value of this category determines the rate at which depreciation (wear and tear) of equipment is calculated.
The amount in total monetary terms of depreciation accrued on a separate fixed asset item.
Volume and amount of depreciation per unit of time (month). It should be understood that subsequent accruals will directly affect the residual value of the asset.
The value of a fixed asset after depreciation has been calculated at the end of the month (including the deduction of deductions).
After calculating all the values under each item, a separate total is summed up for each group of fixed assets, which ultimately provides objective information about the state of fixed assets.
Upon completion of filling out the form, data on fixed assets, their cost and condition are transferred to the organization’s cost accounting sheet.
The inclusion of such a list of data can be applied to both small and medium-sized businesses. New equipment is entered into the list in the month following its acquisition (manufacturing).

Procedure for conducting an inventory of fixed assets ↑

For buildings and structures, depreciation is calculated using the methods provided for in PBU 6/01 and Ch. 25 Tax Code of the Russian Federation.

A certain organization purchased a machine at a purchase price of 20,000. Its service life is four years. The organization takes the acceleration factor equal to 2.

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———¬ Form N B-1 according to OKUD ¦0720301¦ L———

SHEET

ACCOUNTING FOR FIXED ASSETS ACCRUED WITH DEPRECIATION

DEDUCTIONS (DEPRECIATION)

FOR _________________ 19__

—-T———T——-T————T—————————————————————T———————————¬ ¦N ¦ Type ¦Short ¦Balance on ¦ Movement of fixed assets (account 01) ¦ Depreciation of fixed assets ¦ ¦n/p¦fixed¦character- ¦beginning from - +————————T————— ————T———-+ (account 02) ¦ ¦ ¦funds, ¦teris- ¦counting ¦ debit (receipt) ¦ credit (expense) ¦balance on+——T————————— + ¦ ¦assets ¦tick ¦year (pe- +——T—-T——T——+——T—-T————T—-+end from- ¦example-¦ accrual amount ¦ ¦ ¦ ¦(code of the period) ¦date,¦to- ¦amount ¦meas-¦date,¦to- ¦amount (per-¦pri-¦even ¦taken+————-T——T——+ ¦ ¦ ¦amorti-+——T——+number¦or- ¦(first- ¦number¦number¦or- ¦initial- ¦starting¦period ¦month-¦ for month ¦from to-¦to 1st¦ ¦ ¦ ¦zation) ¦quantity-¦amount¦document-¦chest-¦von- ¦estimated-¦document-¦chest-¦cost- ¦high- +——T—-+naya +—-T—T——+ number of days current - ¦ ¦ ¦ ¦ ¦tvo ¦vona-¦ ¦ ¦naya ¦ ¦ ¦ +—-T——+tiya ¦honest-¦ma ¦in % ¦nor-¦ ¦from ¦to ¦ ¦ ¦ ¦ ¦ ¦ chal-¦ ¦ ¦cost- ¦ ¦ ¦ ¦ito-¦in that ¦ ¦in ¦ ¦ ¦me ¦ ¦cost-¦from- ¦ ¦ ¦ ¦ ¦ ¦ ¦naya ¦ ¦ ¦most)¦ ¦ ¦ ¦go ¦ in number IMO ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ rovan-¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ cost ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+———+——-+——+——+——+—-+——+——+——+—-+—-+——+—-+——+— -+——+—-+—+——+——+——+ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦ 10 ¦ 11 ¦ 12 ¦ 13 ¦ 14 ¦ 15 ¦ 16¦ 17¦ 18¦19¦ 20¦ 21¦ 22¦ +—+———+——-+——+——+——+—-+——+——+——+—-+— -+——+—-+——+—-+——+—-+—+——+——+——+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ L—+———+——-+——+——+——+—-+— —+——+——+—-+—-+——+—-+——+—-+——+—-+—+——+——+——-

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Fixed Asset Accounting Form

Most often, to account for depreciation of fixed assets, various types of enterprises use documents such as statements of depreciation of fixed assets in form No. B-1.

Important ! According to Article 314 of the Tax Code of the Russian Federation, employees of the accounting service of an enterprise can also develop their own form of accounting depreciation sheet . However, in this case, you should follow the recommendations of the Ministry of Finance on the approximate composition of the details of each section.

In this article, we will consider the most commonly used form of statement - form No. B-1 , developed for small enterprises. Despite the fact that the form is intended for small organizations, it can also be adapted for use in manufacturing companies with a large production volume.

What points should compilers remember when creating a statement?

Filling out the statement in question is not a difficult task for professionals. However, a number of rules must be followed.

The statement itself consists of 2 subsections: account 01 “OS” and account 02 “Depreciation on assets”.

In the 1st subsection of the statement, the compilers reflect the following information:

Object name;
its original cost;
the fact of movement of the object (and a document confirming this fact), for example, commissioning, sale or the fact of depreciation on the object.

In the 2nd subsection, devoted to the reflection of information on depreciation, you should indicate:

depreciation rate for a specific object;
monthly depreciation amount;
the amount of accrued depreciation for a given object for a certain month;
the residual value of the object minus the depreciation specified above.

After entering all the necessary information into the statement in question, the turnover for the period is calculated, after which the final values are displayed as the last line.

We prepare a depreciation sheet for fixed assets

Form form dated 06.11.2007, Statement of accounting for depreciation of fixed assets according to the method specified by the tax legislation.

Pornography in avatars, messages and quotes, as well as links to pornographic images and resources.

First of all, statement compilers should remember that for each individual fixed asset (or for a group of fixed assets of a similar type), information on depreciation calculation is reflected line by line. Simply put, each new line is for a new OS object or group.

Deadlines

The amount of depreciation charged on fixed assets directly depends on their depreciation period (useful use).

To determine this period for a specific object, there is a classification approved by the Government of the Russian Federation, in which all fixed assets and intangible assets are divided into depreciation groups.

The basis for assigning equipment to a certain group is its expected period of use as an operating operating system.

There are ten such groups:

Duration from one to two years – various types of tools and pneumatic units.
From two to three years – electronic and computer equipment, as well as lifting machines and sports facilities.
From three to five – minibuses, various wells, copying equipment.
From five to seven - buildings made of metal structures and plastic, cattle, trucks.
From seven to ten – passenger cars, gas turbines, industrial sites.
From ten to fifteen - large watercraft, main gas pipelines.
From fifteen to twenty - permanent buildings, long-term plantings, fuel and energy transportation systems.
From twenty to twenty-five - river fleet, railways, fireproof safes.
From twenty-five to thirty - carriages, berths, vegetable storage facilities.
More than thirty years - reinforced concrete buildings, ocean ships.

In what form?

According to Art.
314 of the Tax Code of the Russian Federation, an enterprise can develop its own accounting form; this is not an imperative form. However, in accordance with the order of the Ministry of Finance of Russia dated December 21, 1998 No. 64n, recommendations are given for reflecting relevant information for each section.

The most popular form of statement is the OKUD form No. B-1, which is designed for small businesses, but can be used in larger-volume industries.

This form is advisory in nature; the enterprise has the right to develop its own regulatory document.

The form is filled out monthly. The total for the previous month is carried over to the next month until the reporting form for the year is completed.

Maintaining a special form allows you to streamline the accounting of fixed assets and reflect objective data about fixed assets.

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OS is not used in activity

Situation: is it necessary to charge depreciation in accounting for a fixed asset that is registered but is not actually used?

As a general rule, if property is accounted for on account 01 (it is a fixed asset), then regardless of whether it is used in the organization’s activities or not, charge depreciation on it. An exception, in particular, is the conservation of a fixed asset for a period of more than three months and other cases.

The organization may not start using the main tool immediately. In this case, it is accepted for accounting in a separate subaccount to account 01, which may be called, for example, “Fixed assets in stock.” This procedure applies to all fixed assets: movable (acquired, created, requiring installation) and real estate (from the moment of filing documents for state registration of ownership). This follows from subparagraph “a” of paragraph 4 of PBU 6/01, paragraph 20 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n and the Instructions for the Chart of Accounts.

Depreciation in accounting must be calculated starting from the month following the month in which the property was accepted for accounting as a fixed asset (clause 21 of PBU 6/01). Thus, after reflecting the received property on account 01, the organization must begin to depreciate it. This must be done regardless of whether the organization has started using this object or not.

Reflect the amounts of accrued depreciation on account 02 “Depreciation of fixed assets” in correspondence with expense accounts. Select an account for accounting expenses depending on the reason why the fixed asset is not used (production necessity, technological features, planned delay in operation).

Accrue depreciation as part of expenses for ordinary activities (accounts 20, 08, 23, 25, 44...).

For the convenience of generating and tracking information on the amounts of accrued depreciation for fixed assets that are not used in activities, open a separate sub-account for account 02 “Depreciation of fixed assets”. It may be called, for example, “Depreciation of fixed assets in inventory.” In accounting, reflect depreciation on these objects by posting:

Debit 20 (23, 25, 44, ...) Credit 02 subaccount “Depreciation of fixed assets in inventory” - depreciation has been accrued on fixed assets that are not yet used in activities.

At the beginning of actual operation, write off the amount of accrued depreciation:

Debit 02 subaccount “Depreciation of fixed assets in inventory” Credit 02 subaccount “Depreciation of fixed assets in operation” - the amount of previously accrued depreciation was transferred to the subaccount for depreciation of fixed assets in operation.

This procedure is based on the provisions of paragraph 21 of PBU 6/01, paragraphs 9 and 18 of PBU 10/99.

An example of reflecting in accounting depreciation of fixed assets that are not actually used

One of the activities of Alpha LLC is the hotel business. In March, the organization purchased furniture for a room on the fourth floor at one of the hotels. The cost of the headset is 118,000 rubles. (including VAT – 18,000 rubles). The first reservation for the room was received in May.

For accounting and tax purposes, the useful life of the furniture was set at six years (72 months). According to the accounting policy, depreciation on fixed assets is calculated using the straight-line method.

The accountant calculated the annual depreciation rate for furniture as follows: (1: 6 years) × 100% = 17%.

The monthly depreciation amount was: (RUB 118,000 – RUB 18,000) × 17%: 12 months. = 1417 rub.

In the Alpha working chart of accounts, the following subaccounts are approved for account 01 – “Fixed assets in stock”, “Fixed assets in operation”. To account 02 – “Depreciation of fixed assets in operation”, “Depreciation of fixed assets in inventory”.

The accountant made entries in the accounting.

In March:

Debit 08 Credit 60 – 100,000 rub. (RUB 118,000 – RUB 18,000) – the cost of the purchased furniture set is taken into account;

Debit 19 Credit 60 – 18,000 rub. – input VAT is taken into account on the cost of the purchased furniture set;

Debit 01 subaccount “Fixed assets in stock” Credit 08 – 100,000 rub. – the cost of the purchased furniture set is reflected as part of fixed assets;

Debit 68-2 Credit 19-3 – 18,000 rubles. – accepted for deduction of input VAT on purchased furniture.

In April:

Debit 26 Credit 02 subaccount “Depreciation of fixed assets in inventory” – 1417 rubles. – depreciation was accrued on furniture for April.

In May:

Debit 01 subaccount “Fixed assets in operation” Credit 01 subaccount “Fixed assets in stock” – 100,000 rubles. – the furniture set is transferred to the composition of fixed assets actually used;

Debit 02 subaccount “Depreciation of fixed assets in inventory” Credit 02 subaccount “Depreciation of fixed assets in operation” - 1417 rubles. – the amount of previously accrued depreciation was transferred to the subaccount for accounting for depreciation on fixed assets in operation;

Debit 26 Credit 02 subaccount “Depreciation of fixed assets in operation” – 1417 rubles. – depreciation was accrued on furniture for May.

In tax accounting, the accountant also began calculating depreciation in April.

Accounting for depreciation of fixed assets

Accounting rules for depreciation of fixed assets must comply with PBU 6/11, and have the following features:

The amount of depreciation accrued for a period does not depend on the company's performance for the same period.
Accrual begins from the month following registration.
And ends with the month following the full repayment of the cost.
The depreciation calculation can be suspended only if the equipment is mothballed for more than three months and this is formalized by the appropriate order.
Accumulated depreciation on objects is reflected in account 02.

Postings

When calculating depreciation, the following entries are made:

Dt(20, 23, 25, 26)/Kt02.
And when provided for rent: Dt91/Kt02.

Accounting, postings and examples of depreciation of fixed assets are given in the video below:

Accounts

Account 02 is used to accumulate data on depreciation of objects. When the asset is disposed of, the remaining amount is debited from this account. Account 02 corresponds with the other accounting accounts. By debit:

For leased but transferred ownership of fixed assets - score 02-1.
For those returned from rental – 01.
For retired OS – 01-11.
According to the change in depreciation amount due to markdown - 83.
For fixed assets allocated to a separate balance – 79.

By loan:

For leased but transferred ownership of fixed assets - score 02-2.
According to depreciation calculation - 08, 23, 20, 25, 29, 26, 44, 91, 90.97.
By accrual from allocated separate balances – 79.
According to the change in depreciation amount due to revaluation - 83.
According to the accrual from leased units – 91.

Accrual statement

This statement is intended to control the objective amount of depreciation accrued for each of the fixed assets and control the movement of equipment (this is the 1MP form).
The statement is filled out line by line. Each OS or OS group is recorded on a separate line, and new equipment is taken into account in the next column. The statement includes two subsections:

Information from account 01 (fixed assets).
Information from account 02 (depreciation of fixed assets).

Part 1 includes information:

About the name of the equipment and its quantity.
Its value at the beginning of accounting.
And its movement according to accounting (commissioning, depreciation, etc.).

Section 2 includes information:

About the depreciation rate.
Its monthly value.
About the calculation of depreciation for the period.
About the residual value of the object.

The procedure for filling out the OS accounting sheet

The document in Form B-1 must be completed monthly . In this case, every month a new clean sheet is used, and the total for the previous month is entered into it.

In order to correctly draw up a depreciation statement in Form No. B-1, the following points should be taken into account:

This document is divided into two parts: information on account 01, where fixed assets are recorded, and information on account 02, where depreciation is reflected.
OS is reflected in groups, information for which is indicated separately.

The following information is reflected in the fixed assets account:

OS name;
Its inventory number;
Cost of the OS object;
Object status;
Its location.

Important! It should be taken into account that fixed assets subject to transfer for use to other production companies, as well as depreciation on them, must be taken into account in a separate statement.

Account section 02 requires indicating the facts of calculation and calculation of depreciation of fixed assets. In this case, the following indicators are important:

The amount of deductions per unit of time (for 1 month, since this is the frequency of updating this document);
Category of operation of the fixed asset. This value should determine the period for calculating depreciation of the equipment, that is, over what period the wear and tear of this OS will occur.
The total amount of depreciation. Indicated in monetary terms.
The volume and amount of accrued depreciation for the specified period. This value directly affects the residual value of the depreciation item.
The cost of the fixed asset. The remaining value of the object is indicated after deduction of depreciation charges from the original cost.

Based on the calculation results, under each column of the table, the total value is displayed for each group of fixed assets. The information obtained allows us to objectively assess the state of the fixed assets fund.

The completed form is the basis for reflecting data on fixed assets in the organization’s cost accounting sheets.

Important! The use of this form of statement allows you to enter information about the purchased equipment in the month following its acquisition or manufacture.

Instructions for filling out the OS statement

In the first subsection, compilers must reflect the following information:

Name of the property;
Initial cost of the OS;
Factors confirming the movement of the object: sale, commissioning, depreciation, as well as documents confirming this fact.

No less attention must be paid to the design of the second section of the document. It is dedicated to the calculation of depreciation, so it should reflect:

Depreciation rates for the facility;
Monthly depreciation amount;
The amount of accrued depreciation for the reporting period;
Residual value of the object for the specified period.

After all the necessary amounts have been filled in, the turnover for the period is calculated, after which the total values are presented in a separate line. It is necessary to carefully approach each section of the statement. If depreciation was calculated incorrectly, this may result in the company being unable to properly budget for the next period because managers will not take into account the necessary costs. This may negatively affect the solvency of the company or even lead to bankruptcy.

These tips on filling out a statement of revaluation of fixed assets are purely advisory in nature; each company can choose its own methods of work that will help more effectively solve its tasks. The main thing that professionals responsible for accounting for the movement of fixed assets should remember is the basic rules for filling out a statement of fixed assets accounting and information about depreciation calculations.

Results

A statement of depreciation and fixed assets accounting is necessary for a company to correctly reflect the results of the movement of such objects, as well as the final values of accrued depreciation. The formation of the statement in question does not require the use of complex and complex accounting mechanisms. The main thing for responsible specialists is to know the basic rules for filling out the main 2 subsections of the statement: on accounting for fixed assets and on the amount of accrued depreciation.

Sources

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https://online-buhuchet.ru/vedomost-amortizacii-osnovnyx-sredstv/
https://arnasai.ru/vedomost-nachisleniya-amortizacii/
https://buh-spravka.ru/buhgalterskij-uchet/registry-buhgalterskogo-ucheta/vedomost-ucheta-osnovnyh-sredstv.html
https://onalogonline.ru/sostavljaem-vedomost-amortizacii-osnovnyh-sredstv.html
https://nalog-nalog.ru/buhgalterskij_uchet/vedenie_buhgalterskogo_ucheta/sostavlyaem_vedomost_amortizacii_osnovnyh_sredstv/
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