In order to exercise the right of taxation of the Russian Federation Government Resolution № 1ustnavlivaet useful life of fixed assets (FA).For him there is a special classification regulation OS.In addition, the Tax Code provides for certain special rules for calculating these terms that apply to the facilities already were in use or received as a contribution to the capital of that company.
Since 2009, these standards are unified for all the objects that are purchased now, regardless of the mode of acquisition.
In this classifier all OS distributed into 10 groups according to what is provided for the useful life of an object belonging to that specific group.
However, any company or organization has the right in its sole discretion to regulate the useful life of the wasps.The practice caused the very essence of the concept.This essence is that the term itself - the time during which a particular object OS is able to bring to the enterprise or company income, and also be used for industrial or commercial objectives of the enterprise.The autonomy to determine the reporting period derives from the fact that each business activity and frequency of use of various operating systems differ.For some species, it is calculated based on the performance indicators of the company.These are often serves number of production or operations.This figure is reflected in the actual size.The establishment period is made when the OS is accepted for accounting.
If the useful life of fixed assets is not stipulated in its specification or instruction manual, if it is impossible to determine the norms, organization or enterprise can install it yourself, guided by the following considerations and assumptions:
- on the basis of allegedlyanticipated effective period of the production operation;
- based on a forecast of physical deterioration of the operating system;
- other possible restrictions.
It should be borne in mind that the calculation of depreciation in the case when an organization or company themselves determine the useful life of a fixed asset is carried out only on such funds, which were acquired by these organizations or enterprises after 1998 to correct all this has been reflected in accountinginformation about the time of entering the OS in operation, and therefore the rules of calculating depreciation, indicated in a special act (OS F-1).The form and procedure of registration of the document set out in the decision of Goskomstat number 71A.Such an act, according to the decision, is the primary source accounts for operations on write-off of obsolete OS and acquire new ones.
Quite often a situation arises where the real time operation of the OS from the previous owner is equal to the period that includes the useful life of the asset, established previously considered qualifier or specifications.In addition, a situation may arise when the deadline would be less than the period of actual use.Therefore, to avoid inconsistencies in accounting should be mandatory to take care of the documentary evidence of the life of the OS from the previous owner.These may serve, according to the Tax Code, the data of the tax base, help accountants with the previous owner of the enterprise operating system, tax accounting figures.
proper accounting of the actual use of the equipment is important not only to address the problems.This account is an important parameter when choosing areas of the company, is an essential factor in making the right management decisions.
