Depreciation of production assets.


Closing an individual entrepreneur

  • Its maximum value cannot exceed 100% of the cost. Achieving this value is not grounds for write-off if the funds are still serviceable. Depreciation of fixed assets is divided into 2 types:
  • avoidable - can be compensated for through economically feasible actions;

irreparable - restoration is impossible or economically infeasible.

By nature, physical and moral wear and tear of fixed assets are distinguished. Before starting calculations, the classification should be carried out correctly.

Physical deterioration

Deterioration of production and technical properties due to damage during operation and exposure to climatic factors. The result is a drop in profitability caused by decreased productivity as well as increased maintenance costs.

  • The wear rate is affected by:
  • quality of facilities and their care;
  • operating features;
  • protection of objects from weather conditions;

staff skills.

  • Determining the wear rate is possible using two assessment methods:
  • the relationship between actual and normative parameters;

results of technical condition inspection.

For elements characterized by productivity, this value is calculated by comparing the actual work performed and the duration of operation with the standard ones. The coefficient is equal to the ratio of the product of the number of years worked and the average annual volume of output to the product of the standard service life and output:

K = Tfatk*Qfact/Tnorm*Qnorm

The assumption of a uniform rate of deterioration is applied to the rest of the fixed assets. The coefficient is considered equal to the ratio of the number of years actually worked to the standard service life. The formula for calculating this indicator takes the form:

  • Based on the frequency of the need to update an object, the following groups are distinguished:
  • high strength, rarely requiring major repairs of individual parts;
  • requiring repair due to periodic failure of individual parts;
  • parts of which, with the exception of the main structures, are subject to repair or replacement systematically;
  • those in need of continuous updating by replacing individual parts;

non-repairable, requiring replacement at the end of the regulated service life.

This term refers to the loss of economic feasibility of using production assets until 100% physical wear and tear is achieved. Its value is taken into account during the revaluation.

Types of obsolescence:

  • caused by the influence of technical progress, for example, the introduction of new high-performance equipment;
  • caused by the depreciation of funds due to a decrease in the cost of reproduction of similar objects.

Obsolescence can be:

  • partial (operation in individual operations remains advisable);
  • full (use is unprofitable).

There are also social and environmental types of wear and tear caused by the adoption of new legislative norms or restrictions in the field of labor protection, the requirements of which the available production resources do not meet.

During operation, fixed production assets are subject to physical and moral wear and tear.

Under physical wear and tear understand the loss of fixed production assets of their consumer properties and value as a result of their operation (form 1) and influence environment(2 form). The rate of physical wear of equipment depends on the quality of its manufacture, operation, technological and repair maintenance, the level of extensive and intensive use, the type of material being processed, climatic features, etc. Physical wear and tear leads to a decrease in consumer properties and the cost of labor tools. The physical wear and tear of equipment during current, medium and major repairs is partially eliminated.

Obsolescence means of labor is a consequence of scientific and technological progress and means the loss of part of their value without corresponding physical wear and tear. This phenomenon was first studied by K. Marx, but scientific debate continues to this day.

There are obsolescence of the first and second forms. Obsolescence of the first form is a consequence of an increase in labor productivity in the manufacturing sector and a decrease in costs and prices for tools of labor that are similar in technical and economic indicators to the current ones. This means a reduction in their replacement cost. The amount of obsolescence of the first form ( M 1) can be determined by the formula:

Where CPU, Color- respectively, the initial and replacement cost this tool labor in comparable monetary units.

As a percentage, obsolescence of the first form () is equal to:

Obsolescence of the second form is a consequence of the emergence of more advanced and economical machines and equipment, which make it possible to satisfy a particular need better and at lower costs. Obsolescence of the second form can affect both existing obsolete machines and those that have not been in operation, that is, not yet an element of the OPF. To do this, it is necessary that more advanced machines not only be mastered in production, but also enter the market in quantities sufficient to compete with existing ones. For universal-purpose tools, the maximum possible amount of obsolescence of the second form is directly proportional to the size of the gap in social economic efficiency compared to more advanced ones.



For tools that have not been in use, the amount of obsolescence of the second form ( M 2) is determined by the difference between the price of their acquisition ( C) and new price ( Tsn) in comparable monetary units:

Wherein new price an obsolete machine cannot be less than its value at the price of scrap metal or proceeds from sales for spare parts or for secondary uses.

Obsolescence ( M 2) an existing obsolete tool of labor occurs when it is economically justified to replace it with a more advanced one before the optimal service life (resource) for material wear and tear is exhausted, which leads to the loss of part of the labor embodied in it. The greater the amount of underutilized resource of the replaced tool, the greater and M 2, and vice versa. Losses from M 2 are compensated by the effect of using a more advanced tool.

The issues of quantitative assessment of the physical and moral deterioration of OPF are debatable. This is especially evident in the example of machinery and equipment. In accordance with the accepted accounting system, the physical wear and tear of the machine in value terms ( If) is determined by the amount of accrued depreciation for renovation. When using the uniform method, the amount of wear was calculated using the formula:



Where Tf- time the machine was in operation at the time of wear determination, years;

Na- annual depreciation rate for renovation, %.

Sp(e)- the original or replacement cost of the machine.

When revaluing the general fund, the amount of depreciation is also indexed.

The amount of physical wear and tear on the machine as a percentage ( Ifp) is determined by the formula:

Where TN- standard service life of the machine, years;

Residual value of the car ( So) is calculated as the difference between the original or replacement cost ( Sp(e)) and the amount of wear ( If):

This assessment of wear and tear and residual value of machines is very conditional, since the accrued amounts of depreciation in most cases do not reflect the real loss of value of machines due to large differences in the level of use, quality Maintenance, repair, operation, etc. It does not take into account the fact that as a result of repairs, especially capital and medium repairs, the physical wear and tear of the machine is significantly reduced. In addition, the standard service life of a machine, as a rule, differs from the economically rational one.

In Fig. 4.1 shows the dynamics of wear and tear and residual value of the machine in accordance with the current method of their assessment.

In Fig. 4.2 shows the nature of the actual change in wear and tear and the residual value of a machine, during the operation of which one major repair is carried out. In this case, it was carried out at time tp, which reduced the amount of wear from the value I1 to I2. The residual value of the machine after completion of the overhaul increased from the value S1 to S2. Complete physical wear and tear of a machine occurs at the moment of exhaustion of its optimal service life (resource) in terms of material wear and tear (To).

The considered nature of the change in the residual value of machines was first established by Professor R.N. Kolegaev.

If at the moment Tm this machine is effectively replaced by a more economical one and written off as scrap metal, then its physical wear and tear as a percentage will be equal to Im, and the residual value of the machine will be Sm.

Nf, % (machine wear) So, UAH. (residual value)

100 Sp, UAH. (initial cost)

0 Tn 0 Tn T

Rice. 4.1. Dynamics of wear and tear (a) and residual value of the machine (b) in accordance with current valuation methods using the usual straight-line depreciation method

If machine wear and tear So residual value


0 tp Tm To T 0 tp Tm To T

a) service life, years b) service life, years

Rice. 4.2. Dynamics of wear and tear (a) and residual value (b) of the machine,

which reflects real patterns

The amount of obsolescence of the machine ( M 2) equal to the difference between the residual value ( Sm) and proceeds from writing off the car or scrapping it, minus sales costs ( IN).

Replacement of an outdated machine at the moment of exhaustion of its resource due to material wear and tear ( T0) or later does not cause obsolescence. However, the consumer will suffer losses from using an obsolete machine.

Effective ways to reduce losses from obsolescence are a high level of use of labor tools in terms of time and power, their timely modernization or sale to other areas of use where their operation will be effective.

Compensation for physical wear and tear of labor equipment is carried out through major repairs (partially) or replacement with new ones (entirely). Compensation for obsolescence is carried out by modernization (partially) or replacement with more productive and economical tools of labor (completely). At the enterprise, it is necessary to maintain a rational relationship between modernization, replacement and additional introduction of new tools in order to achieve maximum socio-economic efficiency of reproduction of means of labor.

State and municipal unitary enterprises.

A unitary enterprise is a commercial organization that does not have ownership rights to the property assigned to it. The property of a unitary enterprise is indivisible, i.e. Unlike business partnerships and companies, it cannot be distributed among deposits, shares and other shares.

Only state and municipal enterprises. A unitary enterprise is managed by a manager (director), who is appointed by the owner. Usually this is an authorized management body (ministry, agency, etc.) and the head of a unitary enterprise is accountable to it. Like any other commercial organization, a unitary enterprise is liable for its obligations with all its property, but is not liable for the obligations of the owner. The property of a unitary enterprise will be transferred, as a rule, to the so-called economic management. The right of economic management allows a unitary enterprise to own, use and dispose of the property transferred to it, but with certain restrictions. Dispose of your property, i.e. sell, rent, pledge, etc. A unitary enterprise cannot do so without the consent of the owner. At the same time, the owner is obliged to exercise control over the use for its intended purpose and the safety of the property proper to the enterprise. Government Russian Federation can create unitary enterprises on the basis of federal property transferred to the enterprise and with the right of operational management. Such an enterprise is called federal government enterprise.

Main distinctive features government enterprise are as follows:

1. The enterprise is created by decision of the Government of the Russian Federation.

2. The Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise if its property is insufficient.

H. The owner may withdraw unused or improperly used property of a state-owned enterprise and dispose of it at his own discretion.


Concept, composition and structure of fixed assets.

Fixed assets are understood as part of the property of a construction company, used as means of labor for material production, and also in the non-productive sphere for a period exceeding one year, and costing more than 100 times the minimum monthly wage (MMW). Fixed assets fully or partially retain their natural form throughout their service life, transferring their value in parts to manufactured products and reimbursing them from the accumulated depreciation fund.



Fixed assets are divided into three parts: financial assets, intangible assets and objects in tangible form.

Financial assets consist of securities of fixed assets, shares in the capital of other companies, etc.

TO intangible assets relate:

· rights to protect industrial property (copyright certificates, patents, etc.), as well as licenses for such rights;

· the value of the company (“goodwill”), which is also called reputation. It is defined as the difference between the amount spent on acquiring the company and net assets company at the time of its sale.

Objects in material form are divided into:

· industrial production assets. They participate directly in the production process or create the necessary conditions for it.

· non-production funds satisfy the social, cultural and everyday needs of construction company workers.

Industrial production assets include a large number of objects that differ from each other technical characteristics: purpose and contribution to the production process. In this regard, there is a need to classify them. Industrial production assets are divided into two parts: active and passive. The active part influences the objects of labor and is directly involved in the production process, and the passive part creates the conditions for its implementation.

The active part includes:

· working machines and equipment (excavators, bulldozers, cranes, etc.) that are used in construction and installation work;

· power machines and equipment (generators, mobile power plants, transformer substations, compressors, etc.). They are used for energy generation and processing;

· vehicles, which are intended for the movement of people and goods (road and rail transport);

· a tool that has a service life of more than one year and has a value of over 100 minimum sizes monthly salary.

Passive part comprises:

· buildings. These are the buildings where products are manufactured, warehouses, transport buildings, buildings occupied by offices and other premises;

· structures. These are tunnels, bridges, power lines, heating mains, overpasses, roads and railways, etc.;

· inventory (desks, furniture, workbenches, etc.) that has a service life of more than one year and costs more than 100 times the minimum monthly wage;

· other fixed assets, including land.

The ratio between the groups of composition of the main industrial production assets determined by their structure. It depends on many factors - the size of the company, technical level production, level of specialization and industry affiliation. Thus, construction companies that carry out construction and installation work at various construction sites have specific gravity active part is higher than the passive part.

Also, industrial production funds can be owned or attracted.

Own fixed assets are funds owned (on the balance sheet) of the company.

Attracted fixed assets are funds taken for temporary use from other organizations on a rental basis or in the provision of services, while payment is made for the time actually worked. For example, the mechanization department allocates construction equipment together with service personnel to any construction company. During the use of this equipment, the construction company makes payments, according to the contract, to the mechanization department.

Fixed non-productive assets include housing and utilities, health care and education, cultural and social institutions.

Methods for assessing fixed assets and types of their depreciation.

Accounting and evaluation of fixed assets is carried out in physical and monetary form. In-kind assessment is necessary for technical and economic calculations when determining the production capacity of an enterprise, developing work projects and production technology, labor productivity, etc. Valuation allows you to determine the amount of funds and sources of financing for the acquisition required quantity fixed assets, as well as to identify the structure, dynamics and amount of depreciation charges, which makes it possible to determine production costs.

There are several types of valuation of fixed assets: at original cost; at replacement cost; at residual value.

Initial cost (book value) determined by summing the actual costs of acquisition or manufacturing, delivery, storage and installation. If fixed assets are contributed as a contribution to authorized capital firms, then their initial cost will be equal to monetary value agreed with the founders. Also, if fixed assets are transferred free of charge, then they are valued at market value on the date of acceptance to accounting. The initial cost of fixed assets in which they are accepted for accounting is not subject to change, with the exception of cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

commercial organization may not more than once a year (at the beginning of the reporting year) revaluate groups of homogeneous fixed assets according to replacement (current) cost by indexation or direct recalculation based on documented market prices. Land plots and environmental management facilities are not subject to revaluation.

In addition to the initial and replacement cost, there is a method for valuing fixed assets at residual value, which shows the value of fixed assets that has not yet been transferred to manufactured products.

When writing off and liquidating fixed assets due to moral or physical wear and tear, it is determined liquidation value- the difference between the proceeds from the sale of fixed assets (by other companies or at the cost of scrap metal) and the cost of dismantling them.

During the production process, fixed assets gradually wear out and lose their original and consumer value. But there is a certain part of fixed assets that is not subject to wear and tear - land and financial assets.

Fixed assets subject to wear and tear are limited in terms of their use (service life). A distinction is made between physical and moral wear and tear.

Physical deterioration is a consequence of exposure to natural climatic conditions (corrosion, weathering, destruction of wooden structures, etc.) and technical specifications(operational loads, work shifts, quality of maintenance and repairs, etc.). Physical wear and tear can be complete or partial. Complete wear and tear implies the need to replace old equipment with new ones, and partial wear and tear can be eliminated through major repairs and modernization of equipment. The degree of wear and tear of fixed assets is determined by the coefficient of physical wear and tear using the formula:

Ki = I / Fb * 100%,

where Ki is the wear coefficient;

I is the amount of depreciation (accrued depreciation);

Fb - book value of fixed assets.

Obsolescence fixed assets - depreciation and reduction in the efficiency of their use even before complete physical wear and tear.

There are two types of obsolescence:

1. Old fixed assets depreciate due to lower production costs in the industries supplying fixed assets.

2. The emergence of new, more advanced equipment.

The costs of products produced on obsolete equipment are higher than on new ones, since firms spend more labor time and materials per unit of production and charge more depreciation.

Main production assets of the enterprise- this is that part of the assets that is designed for use by the enterprise within long period time (more than one year) and gradually (in parts) loses its value.

During operation, fixed assets are subject to wear and tear. A distinction is made between physical and moral wear and tear.

Physical deterioration means loss of use value of fixed assets. This includes mechanical wear, fatigue wear of metal and other structural materials, deformation of individual structures as a result of sedimentary phenomena, etc. The degree of physical wear depends on a number of factors, primarily the intensity of use of fixed assets, time of actual use, qualifications of maintenance personnel, design features and operating conditions of the equipment.

There are two methods for determining the degree of physical wear:

– according to technical condition based on expert assessment object;

– by service life or volume of work. Physical wear and tear occurs unevenly even among identical elements of fixed assets.

A distinction is made between complete and partial wear and tear.

When the existing fixed assets are completely worn out, they are replaced with new ones, for example capital construction or current replacement.

Partial wear and tear is compensated by repair.

Obsolescence is expressed in the relative depreciation of fixed assets due to the emergence of new types of equipment before the end of the service life of fixed assets in use. There are obsolescence of the first and second kind.

Obsolescence of the first kind is caused by an increase in labor productivity in industries producing fixed assets, as a result of which similar types of machinery, equipment, etc. become cheaper than previously produced and more competitive as a result of lower prices.

Obsolescence of the second kind is the result of the creation of more advanced and more cost-effective machines, equipment and other types of fixed assets.

Taking into account obsolescence is of great importance in the context of the rapid implementation of scientific and technological progress, as a result of which new (and sometimes fundamentally new) types of machines and equipment appear that have more high performance, Better conditions operation. Under normal (crisis-free) functioning of the economy, the replacement of obsolete models of machines, equipment, transmission devices and other fixed assets is necessary for the production of competitive products with lower production costs than before the replacement of obsolete fixed assets.

The main source of covering costs associated with the renewal of fixed assets are own funds enterprises. They accumulate over the entire service life of fixed assets in the form of depreciation charges.

A feature of fixed assets is their reusability. However, their operation time has certain periods, which are limited by wear and tear and useful life.

Under depreciation of fixed assets and intangible assets should be understood as a gradual loss of its value or useful use with a corresponding transfer to production costs.

There are physical, moral and social wear and tear of fixed assets.

I. Physical wear and tear- this is the loss of fixed assets of their production and technical qualities during operation and the influence of natural and climatic conditions.

Physical wear that occurs during the operation of an object is called physical wear of the first kind. It is predominant and determines the extent of wear, the need for repair work and the service life of the object. Physical wear that occurs when equipment is inactive as a result of natural physical and chemical influences is called physical wear of the second type.

A number of factors influence the amount of physical wear and tear:

Degree of load of fixed assets in production process;

Quality of fixed assets;

Peculiarities technological process and degree of protection from external conditions;

The qualifications of workers and their relationship to fixed assets;

Quality of care for fixed assets;

To determine physical wear and tear, two calculation methods are used: 1. based on a comparison of actual and standard service lives and volumes of work; 2.based on data on the technical condition of the means of labor established during the inspection process.

The coefficient of physical wear and tear by volume of work is calculated only for those inventory items that have a certain productivity (machines, machine tools). And it is calculated by the formula:

I f = (T f * P f)/ (T n * P n) * 100%,

T f - the number of years actually worked by the machine;

T n - standard service life;

P f - the average amount of products actually produced per year;

P n - annual productive capacity(or standard labor productivity).

The physical depreciation of individual inventory objects can be determined using the coefficient of physical depreciation by service life (used for all types of fixed assets), based on the fact that physical deterioration occurs evenly throughout the entire service life of the object below the standard.

I f = T f / T n * 100%,

If the actual service life is equal to or greater than the standard one, then the physical wear coefficient is calculated using the formula:

And f = T f / (T f + T c)

T in - the possible residual service life of the object in excess of what was actually achieved in this moment service life.



The physical condition of fixed assets on a certain date is characterized by the serviceability coefficient of the fixed assets, which is calculated by the formula:

K g = [(P s - I)/P s ]* 100%

where P s is the initial cost of fixed assets (or replacement cost);

I - the amount of wear and tear (depreciation over the entire period of operation).

II. In addition to physical wear and tear, obsolescence of fixed assets- this is the loss of economic efficiency and feasibility of using fixed production assets before the expiration of complete physical wear and tear. In this case, the loss of value occurs regardless of whether fixed assets participated in the production process or not. There are two types of obsolescence:

Obsolescence of the 1st kind is caused by an increase in labor productivity in industries producing elements of the fixed capital, due to which the production of previously produced machines is carried out with less labor costs and they become cheaper.

And m = (P s - V s / P s) * 100%,

where P s and V s are the initial and replacement cost of fixed assets.

Obsolescence of the second kind is associated with the emergence of new, more productive equipment produced at the same costs, which leads to a decrease in the relative usefulness of obsolete fixed assets.

Im= (P2 - P1)/P2*100%,

where P 2, P 1 - the productivity of modern and outdated machines.

When considering obsolescence of the second type, partial complete and hidden obsolescence are distinguished.

Partial obsolescence is a partial loss of consumer value and value of machines. It may be advisable to use machines in other operations, in other production conditions, where it will still be effective.

Complete obsolescence is the complete depreciation of a machine when its operation in any conditions is unprofitable.

Hidden obsolescence – implies the threat of depreciation of the machine due to the fact that there is a task to develop a new, more productive and economical one.

III. Social wear and tear– determined by the degree of discrepancy social characteristics of a given period with its socially normal level. This discrepancy may be due to two reasons:

Due to the physical wear and tear of labor, its social characteristics change (for example, a decrease in safety, an increase in harmful emissions, dustiness of the workplace, etc.) in this case, social wear and tear is an element of physical wear and tear.

Due to changes in the level of socially normal social characteristics (for example, the severity of the lighting standards of the workplace, the maximum permissible concentration of harmful substances, etc.) in this case, social wear and tear is an element of obsolescence.

Together, these two concepts constitute social wear and tear, which has two varieties:

1. The moral form of social wear and tear is caused by the emergence new technology, improving working conditions and changes in the level of social normal standards(according to working conditions)

2. The environmental form of obsolescence is caused by the emergence of new technology, which, to a lesser extent than the previous one, has a negative impact on the environment, as well as by tightening standards and restrictions on the degree and nature of the impact of production on the environment. This type of wear has global consequences. Consideration different types social wear and tear shows that it is more economically profitable to prevent environmental pollution and create progressive working conditions from the very beginning than to deal with the consequences of unfavorable conditions.

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