Расчет амортизационных отчислений
- Определение амортизации v
- Определение амортизационных отчислений v
- Функции амортизационных отчислений v
- Определение срока полезного использования объекта v
- Методы расчета амортизации v
- Линейный метод v
- Метод уменьшаемого остатка v
- Метод суммы годичных чисел v
- Производственный метод v
- Сравнение методов v
- Задайте вопрос юристу > бесплатная консультация v
Определение амортизации
Слово «амортизация» так или иначе слышал каждый, но многие недооценивают важность этого понятия и не понимают суть процесса амортизации.
Амортизация жизненно необходима для сохранения капитала предприятия. Постоянно отчисляя средства в фонд амортизации, предприятие, после полного списания объекта, использует его для обновления ОС.
Таким образом, цена конечного продукта состоит из следующих элементов:
- стоимость сырья;
- стоимость производства;
- фонд оплаты труда;
- маркетинговые затраты;
- другие расходы (наценка + амортизация основных средств).
Амортизация ежемесячно начисляется в виде небольшого процента от любого имущества предприятия, которое может быть подвержено старению или износу.
Другими словами, амортизация – это наиболее эффективный способ заморозки финансовых и других средств компании.
Определение амортизационных отчислений
Главный вопрос, который будоражит руководство любой компании – это сколько же надо денежных средств ежемесячно отчислять для пополнения фонда амортизации.
Величина отчислений напрямую зависит от двух важнейших элементов: нормы амортизации и того, сколько денег было потрачено на приобретение объекта (его начальной стоимости).
Норма амортизации – это небольшой процент от начальной стоимости объекта.
Рассчитывается по следующей формуле:
Сперв – начальная или первичная стоимость основных средств;
Сост — стоимость объекта во время ликвидации;
З – затраты на демонтаж объекта и остальные затраты, которые понесло предприятие в связи с ликвидацией;
Д – период использования объекта.
После того, как вы приобрели оборудование или другой объект основных средств и поставили его на баланс предприятия, всплывает вопрос – когда начинать амортизационные отчисления?
Все предельно просто: если купили оборудование в марте, то отчисления начинаем в апреле; если приобрели в сентябре – то, соответственно, начинаем отчислять в октябре. Т.е, если выражаться нормативными словами, отчисления производятся с 1-ого числа следующего месяца после покупки.
Аналогичная ситуация и с завершением амортизационных выплат. Вывели или ликвидировали объект в июле – с августа ничего не отчисляем.
Еще один немаловажный момент, который стоит запомнить: если объект ОС проходит реконструкцию или же принято решение его заморозки, на время превышающее 90 дней, амортизационные отчисления приостанавливаются.
Функции амортизационных отчислений
Амортизационные отчисления – один из элементов издержек производства, который включается в себестоимость продукции. Их нельзя назвать важнейшими и жизненно необходимыми в деятельности предприятия.
Но, при удачном выборе способа амортизации компания может немного сэкономить при налогообложении в начальные годы использования оборудования, минимизировать инфляционные потери и как можно быстрее обновить ОС.
Хотя, эта методика имеет свои подводные камни: такой ускоренный способ начисления амортизации приведете к увеличению себестоимости произведенной продукции.
Определение срока полезного использования объекта
Время эксплуатации объекта основных средств определяется по классификации, техническими специалистами по согласованию с бухгалтером.
К времени полезного использования можно отнести то время, в течение которого вы используете в деятельности предприятия оборудование или другой объект ОС. Иными словами, это срок годности оборудования. 
Для упорядочения, правительство создало классификатор, который определяет десять основных групп ОС со сроком использования от 1 года до 30 и более лет.
Бывает, что объект основных средств отсутствует в этом списке основных групп. Тогда, чтобы понять, сколько времени его можно применять, придерживаются технического паспорта или описания.
Также, не столь редкая ситуация, когда предприятия берут ОС в аренду. В таком случае, обязанность отнесения объекта к соответствующей группе остается на той стороне, которой данный объект должен учитываться по условиям договора лизинга.
Для некоторых групп ОС время полезного использования напрямую зависит от количества продукции в натуральном выражении, которое было выпущено с их использованием.
Методы расчета амортизации
После того, как определились с тем, что такое амортизация, когда ее начинать и вообще, зачем она нужна, следует задаться вопросом: как именно делать амортизационные отчисления.
Методов вычисления размера амортизационных отчислений не так уж и много – их всего 4, но они в корне отличаются друг от друга:
- линейный;
- уменьшаемого остатка;
- сумма годичных чисел;
- производственный.
Линейный метод
Этот метод можно смело назвать самым простым и не содержащим подводных камней. Согласно его основным правилам, сумма денежных средств, которая будет каждый месяц начисляться в фонд амортизации, не меняется.
Для вычисления размера начислений нужны два основных элемента: норма амортизации и сумма денег, которая была потрачена на приобретение объекта (его начальной стоимости).
Норма амортизации исчисляется как процент от начальной стоимости, которая была равномерно разбросана на весь срок эксплуатации оборудования:
Сумма амортизационных отчислений за год (Агод) будет равен:
Имея сумму денежных средств, подлежащих отчислению за год, можно без проблем вычислить размер ежемесячных поступлений в фонд амортизации:
Метод уменьшаемого остатка
Данный метод уже не так прост как предыдущий, но все же вряд ли вызовет много проблем, если изучить основные моменты.
Также, как и ранее, для вычисления размера отчислений, нужно знать два значения: норма амортизации и сумма денег, которая была потрачена на покупку объекта.
Отличие в том, что к норме амортизации применяется коэффициент (обычно равный 2), который увеличивает постоянные амортизационные расходы, а со второго года используется не начальная, а остаточная стоимость оборудования.
Еще один момент, на который обязательно нужно обратить внимание и запомнить: если остаточная стоимость ОС составляет 1/5 (т.е. 20%) от начальной стоимости, далее амортизация должна рассчитываться как отношение остаточной стоимости к количеству оставшихся месяцев эксплуатации.
Метод суммы годичных чисел
Этот метод расчета также именуют как метод переноса стоимости по суммированию лет эксплуатации объекта ОС. Главное его отличие от других методов заключается в том, что при расчете не используется норма амортизации.
Чтобы вычислить, сколько средств поступит в фонд амортизации за год, нужно знать только первичную стоимость и «срок годности» оборудования.
Производственный метод
Название этого метода сразу наталкивает на мысли о его специфике. Свою популярность он завоевал при расчетах амортизационных отчислений для автомобильного транспорта, где одним из основных показателей был пробег автомобиля.
Если говорить другими словами, производственный метод напрямую зависит от количества продукции в натуральном выражении, которое было выпущено с использованием амортизируемого оборудования или другого объекта ОС.
Офакт – то количество продукции, которое уже произведено с использованием данного оборудования (км, шт., т);
Оплан – то количество продукции, которое планируется произвести с использованием данного оборудования (км, шт., т).
Сравнение методов
Каждый способ имеет свою специфику и определенные условия для применения. Равномерное накопление средств для обновления объектов ОС считается самым распространенным среди предприятий.
Но если срок годности оборудования большой, отчисления будут достаточно небольшими, а при условии большой инфляции, после полного списания, накопленная сумма вряд ли покроет хотя бы половину затрат на обновление ОС.
Если самым значимым является объем произведенной продукции, то следует взять во внимание производственный метод. Особенно при списании автотранспорта.
Метод уменьшаемого остатка является немного двояким. Ведь с одной стороны фонд амортизационных отчислений скорее накапливается, но с другой стороны, и износ растет с той же скоростью. Но в тоже время можно получить и небольшую экономию за счет большого снижения стоимости оборудования.
Этот метод достаточно актуален при условии необходимости минимизации инфляционных потерь и быстрейшего обновления ОС.
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