Depreciation premium for fixed assets. Accounting for depreciation bonus: postings, calculation. If you have received a subsidy for partial compensation of the costs of purchasing an OS

Many organizations have fixed assets of various types and categories on their balance sheet. Such property is taken into account at its original cost. Write-offs occur monthly in one of the legally permitted ways, enshrined in the current accounting policies. In addition, the use of established depreciation bonuses is allowed, allowing you to take part of the property into expenses at once. The article will discuss the calculation and accounting of bonus depreciation and standard entries.

Fixed assets of the subject

Most business entities use expensive property in their current activities, the purpose of owning which is ultimately to make a profit. We are talking about fixed assets. Unlike other low-value inventories and materials, fixed assets are taken into account and included in expenses following special rules.

Features of fixed assets:

1. The cost of 1 unit is over 100,000 rubles (in relation to newly acquired property since 2016).
2. Durability of use, that is, participation in more than 1 production cycle or reporting period.

The listed property is taken into account in the amount of its full value, including installation, delivery and other costs, excluding indirect taxes.

Such property is written off monthly as expenses for tax and accounting purposes using one of the accepted methods - depreciation.

Application of bonus depreciation

In addition to monthly depreciation write-offs, another method of writing off the funds spent on the purchase of operating systems as expenses is acceptable. The depreciation bonus is the part of the cost of the property that can be immediately attributed to expenses.

The maximum amount of costs allowed to be written off in this way depends on the type of property.

Depreciation bonus and its size by type of fixed assets

The depreciation bonus, according to the accepted norms of the Tax Code of the Russian Federation, does not apply to property received by the organization without additional costs (free of charge).

It is also possible to apply a depreciation bonus in relation to the completion of equipment, modernization, and reconstruction. The amount of the bonus is also determined.

When selling property to a related party before the expiration of 5 years after accrual of the depreciation bonus, the amounts previously accepted as expenses must be restored. If the buyer of the fixed assets is not a related party, there is no need to reduce the financial result from the sale by the amount of the previously accrued premium.

Previously, this rule applied to the sale of property in favor of any persons. In accordance with the new rules, the previously recorded depreciation premium must be restored in the event of the sale of fixed assets to persons considered interdependent.

Accounting for bonus depreciation

The organization has the right to use bonus depreciation in acceptable amounts when putting property into operation. This provision applies only to tax accounting. In relation to accounting, bonus depreciation does not apply.

To ensure that the inspection authorities do not subsequently have claims against the payer, the possibility of using bonus depreciation should be reflected in the accounting policy.

If the subject has decided to apply such benefits when putting an operating system into operation, the amount of property should be reduced upon registration by the amount of the bonus (up to 10-30%). Expenses will be considered indirect; expenses are taken from the period of the start date of subsequent depreciation. As a rule, this is the next month after the equipment (other depreciable property) is put into operation.

Calculation of depreciation premium

The accepted depreciation bonus can be applied regardless of the adopted method of writing off the cost of fixed assets. It is excluded from the original cost of the property.

Example. The equipment purchased by the organization in December 2015 had a total cost of 1,180,000 rubles (including VAT). Refers toIV group. The adopted accounting policy of the entity allows the use of a depreciation bonus in the amount of 30% of the cost when putting expensive property into operation. What will be the amount of monthly depreciation if the useful life of the purchased OS is 6 years? The depreciation method is linear.

The acquisition cost excluding VAT is 1,000,000 rubles. The amount of the depreciation bonus is 300,000 rubles. The property was accepted for accounting in the amount of 700,000 rubles. The monthly depreciation amount is 700,000 rubles / (6 years * 12 months) = 9,722.22 rubles.

Given that it is impossible to use premium depreciation in accounting, taxable temporary differences arise, resulting in deferred tax liabilities. Subsequently, they are gradually repaid due to the fact that the monthly write-off in accounting is greater than in tax accounting.

The following entries are used (based on the previous example):

1. Dt 20 - Kt 02 (13,888.90 rubles) - depreciation according to accounting.
2. Dt 68 - Kt 77 (59,166.67 rubles) - deferred tax liability. Calculated as the amount of tax accounting expenses (depreciation bonus and depreciation of the first month in used minus depreciation in used (300,000 +9,722.22-13,888.9) * 20% (income tax rate) = 295 833.33*20% =59,166.67 rubles).
3. Dt 77 - Kt 68 (4,166.67 rubles) - the initial deferred tax liability is repaid monthly.

Thus, after the complete write-off of the cost of the property put into operation, the deferred tax liability will be equal to the initial depreciation bonus.

As for property received as a contribution to the management company, it is undesirable to apply a depreciation bonus on it. The Ministry of Finance takes the position that this property is received free of charge; no costs were incurred for its acquisition. The arbitration court's opinion on this position coincides. Thus, when calculating depreciation bonuses for such objects, it will not be possible to avoid additional questions and claims from regulatory authorities.

They tend to wear out. According to the rules of PBU, fixed assets are recorded and depreciation is charged on them.

Depreciation deductions

These are amounts aimed at compensating for wear and tear of the OS. They are included in the costs of distribution or production.

Depreciation charges are amounts calculated on the basis of the book value of the relevant objects and norms. The norm is the annual percentage of compensation for the cost of a worn-out part of the OS.

Property groups

They are formed depending on the duration of useful operation of the objects:

• Group I - 1-2 years;
• II - 2-3;
• III - 3-5 years;
• IV - 5-7;
• V - 7-10;
• VI - 10-15;
• VII - 15-20;
• VIII - 20-25;
• IX - 25-30;
• X - more than 30 years.

What is bonus depreciation of fixed assets?

This term is not defined in the legislation. However, accountants and economists quite actively use the concept in their activities.

The taxpayer can include in the costs accounted for in the reporting period (depending on the taxation regime), costs for capital investments in fixed assets, that is, costs that the enterprise can recognize at a time. This is the "benefit" depreciation bonus. Accrual can be carried out, including for the completion, reconstruction, modernization of the facility.

Restrictions

There are several of them.

Firstly, it is impossible in relation to objects received free of charge. The corresponding rule is enshrined in paragraph 9 of Article 258 of the Tax Code.

Secondly, installed maximum depreciation bonus. For OS included in groups I-II and VIII-X, it is 10%, and for other objects (III-VII groups) - 30% (previously it was 10%).

The indicated indicators are used in the creation, partial liquidation, acquisition, retrofitting, technical re-equipment, etc.

Recovery

It is carried out upon implementation before the expiration of 5 years from the date of putting the OS into operation. Recovery depreciation bonus is, in simple words, including its amount in income. The corresponding requirement is set out in paragraph. 4 9 paragraph 258 of article NK.

Both 10 and 30 percent of the amount for any expenses are subject to restoration. This procedure is not provided for other disposal methods.

Transitional provisions

The new version of Article 258 of the Tax Code came into force in 2009.

In accordance with paragraph. 2 3 of paragraph 272 of Article of the Code, the depreciation bonus is the amount that is recognized in the costs of the period in which accrual for depreciation of the objects in which capital investments were made began.

It follows from this that when purchasing/creating an object, a 30% bonus is applied to facilities put into operation since December 2008. And in the case of reconstruction and in other cases stipulated in paragraph 9 of Article 258 of the Tax Code, this “benefit” can be used if the initial price of upgraded objects changes after January 1. 2009

At the same time, based on the provisions of clause 10, clause 9, article of Federal Law No. 224, the provisions of the new edition of art. 258 should apply to fixed assets put into operation from January 2008. Accordingly, accountants had a question: should a depreciation bonus be included in income if an object purchased and put into operation in 2008 was sold in the same year?

First, the Ministry of Finance explained that the bonus needed to be restored. However, a different opinion was subsequently expressed. As a result, the following position was adopted.

When selling an asset purchased in 2008 before the new provision on the mandatory restoration of premiums comes into force (that is, before January 1, 2009), the payer should not include its amount in income. This conclusion is formulated on the basis of paragraph 2, 5, Article of the Tax Code, according to which legislative acts on taxes and fees that establish new obligations or otherwise worsen the position of a business entity do not have retroactive effect.

It is worth saying that in the event of the sale after 01/01/2009 of property put into operation on January 1, 2008, the depreciation premium must be restored.

Practical use

Payers can apply a premium, regardless of the method of calculating depreciation.

If the linear method is used, the original cost of the object is reduced by depreciation bonus. This the cost is taken as the basis for calculating monthly depreciation in tax accounting.

If an enterprise uses a non-linear method, after commissioning, fixed assets are included (at their original cost, reduced by a premium) in the appropriate group (subgroup).

Example

For clarity, let's take a fictitious company - CJSC "Ivan". The initial data is as follows:

• Depreciation is calculated using a non-linear method.
• Regarding OS III-VII gr. a 30 percent bonus applies.
• In August 2016, the company purchased and put into operation equipment included in the seventh group. The initial cost of the operating system is 1 million rubles.

Now let's carry it out. Based on the results of 9 months. In 2016, the enterprise accountant will take into account the following amount as expenses:

1 million rub. x 30% = 300 thousand rubles.

The remaining part of the cost of the equipment (1 million rubles - 300 thousand rubles = 700 thousand rubles) should be included in the aggregate balance of group VII from September 1, 2016.

Should the fact of using the bonus be reflected in financial policy?

Tax authorities and financiers believe that if an enterprise applies a “benefit”, then it needs to be enshrined in its accounting policies. The corresponding conclusion is present in the Letters of the Ministry of Finance and the Federal Migration Service.

Arbitration courts take a different position. In particular, they believe that the company can use depreciation bonus and this the fact should not be stated in the accounting policy.

Consequences of use

Cannot be used in accounting depreciation bonus. In tax accounting, accordingly, in the month in which the amount for depreciation of the object begins to be calculated, a larger expense is generated. A temporary taxable difference arises between the accounts. It leads to the appearance of IT (deferred tax liability).

From the second month of calculating depreciation amounts, tax accounting expenses will become less than accounting expenses. This is due to the fact that the monthly depreciation amount will be larger, since the calculation is carried out at the original cost without taking into account the premium.

Accordingly, from the second month the temporary difference will decrease, and IT will be repaid.

Features of reflection

Let's consider postings with bonus depreciation. Let's take the fictitious enterprise Antey LLC. The initial data is as follows:

• In March 2016, the enterprise acquired and put into operation an operating system included in group III.
• The cost of the object is 1 million 200 thousand rubles. (without VAT).
• Duration of useful operation - 60 months. (5 years).
• Expenses and income at an enterprise are determined using the accrual method.
• In tax accounting, a 30 percent premium is applied to fixed assets of groups III-VII.
• Depreciation is calculated using the straight-line method in both tax and accounting accounting.

In March 2016, the accountant makes entries:

• db sch. 08 subaccount "Purchase of fixed assets" Cd account. 60 - 1,200,000 - the purchase of fixed assets is taken into account;
• db sch. 01 subaccount "Own OS" Kd sch. 08 subaccount "Purchase of OS" - 1,200,000 - reflects the commissioning of the OS.

Accounting for bonus depreciation will be produced in April. The tax accounting will reflect the amount of 360 thousand rubles. (1 million 200 thousand rubles x 30%). The monthly depreciation amount will be:

(1 million 200 thousand rubles - 360 thousand rubles) / 60 months. = 14 thousand rubles/month.

The final expense in April in tax accounting will be:

360 thousand rubles + 14 thousand rubles = 374 thousand rubles

There is a temporary difference between records. It amounts to:

374 thousand rubles. - 20 thousand rubles. = 354 thousand rubles.

This, in turn, leads to the emergence of IT:

354 thousand rubles. x 20% = 70,800.

Postings in April should be as follows:

• db sch. 20 CD count. 02 - 20 thousand rub. - reflects the accrual of depreciation on fixed assets;
• db sch. 68 subaccounts "Calculations for income tax" Cd account. 77 - 70 800 rub. - IT is taken into account.

In May and subsequent months throughout the entire period of useful operation of the facility, the expense in accounting will be greater (20 thousand rubles > 14 thousand rubles). In other words, the temporary difference will be repaid by 6 thousand rubles. Accordingly, IT is reduced by 1200 rubles. (6 thousand rubles x 20%).

The wiring should be like this:

• db sch. 20 CD count. 02 - 20 thousand rub. - depreciation on fixed assets has been calculated;
• db sch. 77 CD count. 68 subst. "Profit tax calculations" - 1200 rub. - partial repayment of IT is taken into account.

Difficulties with the restoration of the premium

Accountants have questions due to the fact that neither paragraph. 4 9 of paragraph 258 of Article 258 of the Tax Code, nor in other norms of Chapter 25 of the Code does it say when it is necessary to restore the premium: during the period of its use or sale of fixed assets.

According to the provisions of sub. 5 clause 4 271 of the article, receipts in the form of amounts of the restored reserve and other similar income must be reflected on the last day of the tax (reporting) period in which they, in fact, are restored. The Ministry of Finance explained that the depreciation bonus taken into account in expenses on the basis of paragraph. 2 9 points of Art. 258 Tax Codes are included in the database in the period in which the OS was implemented.

Accountants are also interested in the following questions: does the inclusion of a premium in income indicate that the company is actually losing this amount and cannot take into account 10% or 30% of the original price of the object in costs? Can the payer, by restoring the premium, reduce the income from the sale of funds by the same amount?

The Ministry of Finance explained that a business entity does not have the right to recalculate the amount of depreciation on the object being sold for previous periods and its residual value. In this regard, on the basis of sub. 1 1 paragraph 268 of the Tax Code, income from the sale of this property can only be reduced by the residual value.

Accordingly, the depreciation bonus, the amount of which is restored, is not reflected in the cost structure either during the period of its restoration or later.

Meanwhile, according to a number of experts, this position of the Ministry can be considered controversial. This is due to the following.

The legislation does not directly prohibit the re-inclusion of the premium amount in expenses. As stated in sub. 1 of the first paragraph of Article 268 of the Tax Code, when selling a depreciable object, income is reduced by the residual value. It represents the difference between the original price and the amount of depreciation that accrues during use.

The initial cost includes the costs of acquisition, construction, delivery, manufacturing, and bringing it to a usable state.

Next you should refer to para. 3 9 paragraph 258 of article NK. It notes that fixed assets in respect of which the premium was applied are included in the groups at their original cost, minus no more than 10% or 30% (for the corresponding group). The amount of this interest is included in the costs of the tax period.

Nuances

It must be said that the above formulation does not directly provide for a reduction in the initial price of an asset. It only stipulates a limitation regarding the inclusion of expenses for subsequent depreciation of property.

In addition, we are talking about the percentage of the original price attributed to costs. At the time of sale of the object, these amounts are subject to restoration. Accordingly, an enterprise, when selling fixed assets and including the premium amount in income, can reduce the profit from the sale by the residual price of the object, calculated in such a way as if the premium had not been applied.

Problems with timing

As stated in paragraph. 4 9 of paragraph 258 of the Tax Code, it is necessary to restore the bonus when selling the operating system before the expiration of 5 years from the date of commissioning. Accountants are wondering whether it is necessary to comply with this requirement for property included in groups I-III, if depreciation is fully compensated by the date of sale?

Formally, the enterprise will have to comply with the requirements of the Code, since no restrictions are provided in this regard.

The Ministry of Finance explained that from January 1, 2009, the bonus should be restored regardless of whether the wear and tear was compensated for or not at the time of sale of the object.

Meanwhile, by including the amount in income, you can increase the residual value of such property by the amount of this premium. According to the rules sub. 1 of the first paragraph of Article 268 of the Tax Code, you can reduce the profit from the sale. However, tax authorities may present claims to the organization in connection with such transactions.

Determining the residual price before the end of 5 years: example

Let's take the following initial data:

• the initial cost of the object is 30 thousand rubles;
• capital investment costs are reflected during the period of putting the OS into operation (10%) - 3 thousand rubles;
• the amount of depreciation until the date of sale is 7 thousand rubles.

The calculation will be like this:

• Initial cost = 30 thousand rubles. - 3 thousand rubles = 27 thousand rubles
• Residual price = 27 thousand rubles. - 7 thousand rubles = 20 thousand rubles

However, taking into account the above, based on the provisions of the Tax Code, the residual value will be greater:

30 thousand rubles - 7 thousand rubles = 23 thousand rubles

• 25 thousand rubles - 20 thousand rubles = 5 thousand rubles (guided by the position of the Ministry of Finance).
• 25 thousand rubles - 23 thousand rubles = 2 thousand rubles (taking into account legal norms).

conclusions

The residual value of the object being sold can thus be calculated as the difference between its original price (expenses excluding premiums) and the residual value (depreciation amounts excluding premiums).

Almost every enterprise has fixed assets. They wear out, they need to be depreciated and properly accounted for.

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But there is a concept of “depreciation bonus”. Any organization has the right to apply it to all its fixed assets, except those received free of charge.

What it is

The term “bonus depreciation” does not exist in tax legislation. But accountants and economists actively use this concept.

The Tax Code of the Russian Federation states that accounting of property and objects owned by a company is carried out at their original cost.

All property of an enterprise that is subject to natural wear and tear is divided into 10 groups, each of which depends on the useful life of the property.

The taxpayer has the right to include in his expenses, which are taken into account during the reporting or tax period (depending on the chosen taxation system), expenses for capital investments of such property.

But the law sets a limit:

This “benefit” is called a “depreciation bonus”. It can also be applied to the costs of completion, re-equipment, reconstruction and modernization of fixed assets.

But, if this property is subsequently sold, the amount from the sale will need to be reduced by the amount of the premium.

If the counterparty to whom the property was sold is not interdependent, then the depreciation bonus does not reduce the profit from the sale and is not taken into account in income tax expenses.

How to write an order, its sample

If the management of the enterprise decided to apply such a bonus to fixed assets, then this should be reflected in the order on accounting policies.

The order reflects the internal rules for maintaining both accounting and tax accounting. The responsibility for implementing accounting policies rests with the chief accountant. The regulation on the accounting policy itself is an appendix to the order on its application.

The order is drawn up in printed form and must contain the following information:

• serial number. It should not “intersect” with personnel orders. They have their own numbering;
• name of the enterprise indicating the organizational and legal form;
• date and place of drawing up the order;
• the year for which this accounting policy is approved. As a rule, such an order is drawn up on the last working day of the year for the next calendar year;
• "body" of the order:
• approval of accounting policies for the next year;
• the duty of execution is assigned to all employees of the enterprise who are responsible for the execution of accounting and tax accounting;
• Full name and position of the person responsible for the execution of this order.
• position and full name of the person who is authorized to sign the order. His signature must also appear here.

The provision on the application of accounting policies itself is an appendix to the order. It is this document that stipulates the provisions and norms on the accounting of depreciable property and on the application of depreciation bonuses for certain groups of fixed assets.

Application in tax accounting

When an accountant calculates income tax for a tax period, he can take into account the following in the company's expenses:

The depreciation premium applies only to those fixed assets that are received under paid contracts and obligations.

In the same way, you can take into account the expenses incurred by the taxpayer for the completion, modernization or reconstruction of equipment. Even partial liquidation costs can be accounted for in the same way.

Any enterprise has the right to use the linear and non-linear depreciation method. The method of accounting for bonus depreciation depends on this.

The depreciation bonus is an indirect expense, therefore it must be taken into account in the reporting period in which the natural wear and tear of property and equipment began.

Depreciation is accrued from the 1st day of the month that follows the next month after the accounting object or property is put into operation. The date of state registration of rights to this property is not important for tax accounting.

For example, in January 2019, the enterprise purchased a milling machine worth 1,185,314 rubles (including VAT 180,811 rubles).

This equipment was assigned to the 3rd depreciation group. Therefore, the accountant can include 30% of the original cost as expenses.

The initial cost of a milling machine is:The depreciation bonus will be equal to: It is included in expenses in the next month after the milling machine is put into operation, that is, 02/01/2019.

Depreciation will be calculated from: If a company has invested in major repairs of its property, the depreciation bonus will be taken into account in the company's expenses in the month when the investment was completed and the facility was put back into operation.

For example, an organization completed equipment repairs in February 2019. The work completion certificate was signed on February 29, 2019. The amount of repairs amounted to 204,320 rubles (including VAT of 31,167 rubles).

The cost of work excluding VAT is: The month of change in the original cost is February 2019. It is in this month that the depreciation bonus will be reflected in the amount (since this equipment is classified in the 4th depreciation group):

How is it used in accounting?

The concept of bonus depreciation does not exist in accounting. The resulting difference between the amounts of tax and accounting depreciation must be correctly taken into account and reflected.

According to PBU 6/01, all objects of an enterprise, as well as its property, which belongs to the company on the basis of property rights, are always registered at their original cost.

Depreciation on this property and other objects is accrued starting from the next month, after the object has been officially accepted into operation, that is, registered.

The depreciation rate depends on the useful life of the property.

The amount of depreciation is taken into account as part of the expenses from ordinary activities of the enterprise. This procedure is established by other PBUs, which every accountant is required to apply when maintaining records.

Consequently, the amount of depreciation charges in the first month in accounting will be slightly less than in tax accounting.

Depreciation expenses in tax accounting consist of depreciation deductions and the applied depreciation bonus. The difference must be properly taken into account.

The resulting difference is divided into:

As depreciation on a fixed asset is deducted, the amount of NVR and IT decreases, since the amount of monthly depreciation according to accounting will be greater than depreciation for profit taxation.

When you accept a fixed asset for accounting, and then apply a “depreciation” benefit to it and then charge depreciation on it, the following accounting entries will be generated:

Then, monthly, until the useful life of this object ends, the following transactions will be generated:

When do you need to restore depreciation premium?

The depreciation bonus can be restored only when no more than 5 years have passed between the dates of acceptance of the object for accounting and its sale. The previously written off amount will be taken into account in the company’s income when taxing profits.

When a premium previously taken into account in expenses is restored, this leads to an increase in the tax base for income tax in the month when the sale of this property is taken into account. This value is included in non-operating income.

Any type of premium is subject to accounting - both the one that was taken into account when the object was accepted for accounting, and the one that arose during the modernization of the object or its necessary reconstruction.

The useful life of the objects and property of an enterprise for the purpose of restoring premiums is not limited by tax legislation.

If the object is already completely worn out and all depreciation has already been accrued, and then only it is sold, then the entire amount of the depreciation bonus, which was previously applied and taken into account in expenses, is now restored and taken into account in non-operating income.

But it is worth remembering that no more than 5 years should pass between the date of commissioning of the OS being sold and its sale.

In what cases does it not apply?

But there are exceptions when this premium does not need to be restored. This:

• When the fixed asset was put into operation and sold (or otherwise disposed of) during 2008;
• Sale of a fixed asset after 01/01/2009, but in the event that it was put into operation before 01/01/2008;
• If the OS is removed, but this is not recognized by the implementation. For example, it burned down in a fire.

How is it calculated

Let's look at examples of how the depreciation bonus is calculated, as well as NVR and ONO. Example: An enterprise purchased equipment in March 2019 worth 2,314,570 rubles, including VAT 353,070 rubles.

The equipment was put into operation in the same month, so depreciation will be accrued from April 2019. The useful life is set within 5 years, therefore, the depreciation rate is 1.5385%.

According to the accounting policy, for fixed assets belonging to the 3rd – 7th depreciation group, the depreciation bonus amount is set at 30% of the original cost.

The initial cost of the OS is:A depreciation bonus of 30 percent is equal to: It will be included in expenses in April 2019. The amount from which depreciation will be calculated from April 2019 for tax accounting purposes: Monthly depreciation amount for tax accounting:Monthly depreciation amount for accounting purposes: