In cases when it is not possible to predict dynamics of future income with sufficient degree of reliability, the method of charge of depreciation can be chosen proceeding from simplicity of calculations that promotes decrease in costs of maintaining the account.
Useful service of object is defined by the organization independently if it is not defined in the centralized order or in specifications of its operation (item 4 of Situation). When determining this indicator by an expert way it is considered:
At a way of write-off of cost in proportion to the volume of production (works) the sum of depreciation charges for the reporting period is defined, proceeding from a natural indicator of volume of production (works) in the reporting period and ratios of an initial project cost of fixed assets and estimated volume of production (works) for all useful service of object of fixed assets:
It is impossible to stop charge of depreciation during useful service of object of fixed assets. The exception is made by cases when according to the decision of the head of the organization the object is reconstructed (or it is modernized) within more than 12 months or is preserved for the term of more than 3 months.
Let's assume that just as it is shown in examples 2 and 3, the accounts department of the enterprise keeps account of the depreciation added on Uniform norms on off-balance account 02 Therefore the following off-balance conducting monthly became:
Useful service — the period during which the organizations are urged to bring use of object of fixed assets or to serve for performance of the purposes of activity of the organization (item 1 of Situation).
where — a natural indicator of volume of production (works) in the reporting period — the estimated volume of production (works) for all term of use of object of fixed assets. Only that production which is received with means is used I eat this concrete object of fixed assets.
We use data of an example 1, but we will assume that the enterprise uses a way of write-off of cost on the sum of numbers of years of useful service. The sum of numbers of years of useful use makes: 5+4+3+2+1 = 1
It should be noted that large versatile corporations as at large volume of various fixed assets the contribution of depreciation of each object is insignificant often use a linear way. Besides, when using average norms of charge of depreciation work of accounts department of such enterprises significantly becomes simpler.
Charge of wear on each object of fixed assets begins with the 1st date following after a month of acceptance of this object to accounting. Depreciation is charged until the cost of this object is completely extinguished, or until when it is written off from accounting.
In the West the principle of compliance of the income and expenses is widely applied. For example, if income gained as a result of application of the main means remains nisshyanny During the term of its useful use, the linear way of charge of depreciation is applied. When such income it is more ( at the beginning of useful service, apply one of the accelerated (slowed-down) ways of charge of depreciation.
If at fixed assets the greatest productivity at the beginning of useful service, and at the end expenses on their maintenance significantly increase, it is expedient to use a way of write-off of cost on the sum of numbers of years of useful use. Besides, in this case I bury acquits itself and a way of the reduced rest with application of the raising coefficient (if only regulations allow application such coefficient.