1c accounting how much to depreciate. How to change the parameters for depreciation of fixed assets. How to pause or resume depreciation

The article by the methodologists of the company "1C" explains the procedure for changing the parameters for calculating depreciation of fixed assets in "1C: Accounting 8". The presence of a mechanism for such a change is due to the very practice of economic relations, because the norms of the current legislation of the Russian Federation allow, for example, changing the useful life of a fixed asset, adjusting the initial cost of property, suspending depreciation, etc. Automated accounting requires an understanding of the mechanism for reflecting these circumstances in program.

Calculate depreciation in information registers And Calculate depreciation placed on bookmarks Accounting And tax accounting Calculate depreciation bookmarked Accounting And tax accounting Entering opening balances(menu Company -> Enter opening balances).

OS state change Calculate depreciation

Reflect in tax accounting

New flag value Calculate depreciation

How to pause or resume depreciation

The need to suspend or resume the accrual of depreciation of fixed assets may arise due to the circumstances provided for:

• paragraph 23 PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n (for accounting purposes);
• clause 3 of article 256 of the Tax Code of the Russian Federation (for tax accounting purposes).

For example: in both accounting and tax accounting, the accrual of depreciation on fixed assets transferred by decision of the organization's management to conservation for more than three months is suspended.

The flag controls depreciation Calculate depreciation in information registers Fixed asset depreciation (accounting) And Fixed assets depreciation (tax accounting). When accounting for a fixed asset, the flags Calculate depreciation placed on bookmarks Accounting And tax accounting. When entering the initial balances of fixed assets, the sign of depreciation is set using the checkboxes Calculate depreciation bookmarked Accounting And tax accounting in the form of entering the fixed asset in the document Entering opening balances(menu Company -> Enter opening balances).

For automatic depreciation, the state of the flag at the beginning of the period for which depreciation is charged matters. If this flag is set at the beginning of the period, depreciation on the fixed asset object will be charged in this period. If the flag is cleared at the beginning of the period, depreciation will not be charged. The flag can be set separately for accounting and tax accounting.

To change the sign of depreciation (suspension or resumption of depreciation), use the document OS state change. This document must set the flag Impact on depreciation and set or leave the flag unset Calculate depreciation. This flag state will be written to the information registers when posting the document.

If the flag is set in the document Reflect in tax accounting, then the sign of depreciation will be changed for accounting and tax accounting, if this flag is cleared - only for accounting.

New flag value Calculate depreciation will be used by the program when calculating depreciation next month.

How to change a cost account to reflect depreciation expenses

In accordance with the Instructions to the Chart of Accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n), the accrued amount of depreciation of fixed assets is reflected in accounting on the credit of account 02 "Depreciation of fixed assets" in correspondence with the accounts for accounting for production costs (sales expenses ). The lessor organization reflects the accrued amount of depreciation on fixed assets leased on the credit of account 02 "Depreciation of fixed assets" and the debit of account 91 "Other income and expenses" (if the rent generates other income). Thus, the need to change the cost account to reflect depreciation expenses can arise quite often:

• when transferring property for rent;
• when moving fixed assets to another division of the organization (for example: from a retail store to the accounting department of an enterprise);
• when changing the purpose (method of use) of an item of fixed assets without moving.

The cost account and analytics for reflecting depreciation expenses are determined by the requisite in information registers Ways to reflect the cost of depreciation of fixed assets (accounting) And Ways to reflect the cost of depreciation of fixed assets (tax accounting). When calculating depreciation, the program receives from these registers information about the methods of calculating depreciation established at the beginning of the period for which depreciation is charged.

When accepting a fixed asset for accounting, the method of recording depreciation expenses (for accounting and tax accounting) is indicated on the tab General information.

When entering the initial balances of fixed assets, the method for recording depreciation expenses for accounting and tax accounting is set on the tab Initial balances fixed asset entry forms in the document Entering opening balances(menu Company -> Enter opening balances).

Possible ways of reflecting depreciation costs are stored in the directory Methods for reflecting depreciation expenses (repayment of value).

To change the method of recording depreciation expenses, use the document Changing the ways of reflecting depreciation expenses. In the header of this document, you must specify a new way to reflect expenses, and in the table field fixed assets list the objects for which the method of recording depreciation costs needs to be changed.

New attribute value Ways to reflect expenses for depreciation will be used by the program when calculating depreciation on fixed assets in the next month.

How to change the useful life and / or cost

According to paragraph 14 of PBU 6/01, a change in the initial cost of fixed assets in accounting is allowed only in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets. Paragraph 2 of Article 257 of the Tax Code of the Russian Federation establishes a similar rule for tax accounting purposes: "the initial cost of fixed assets changes in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of the relevant facilities and for other similar reasons".

The useful life also, as a rule, does not change. For accounting purposes, exceptions to this procedure are cases of improvement (increase) of the initially adopted standard indicators of the functioning of a fixed asset as a result of the reconstruction or modernization (clause 20 PBU 6/01). In tax accounting, a similar procedure applies, which provides for the possibility of changing the period (within the corresponding depreciation group) also for the case of technical re-equipment.

Usually, the useful life and cost change as a result of the modernization of an item of property, plant and equipment. In addition, these parameters can be changed using the document . In a table field fixed assets of this document, it is necessary to list the objects for which it is necessary to change the useful life and (or) initial cost, and indicate for these objects the new values ​​of the useful life and (or) initial cost. It is important to note that the program uses special details to calculate depreciation in accounting. Usage period for depreciation calculation and Cost for depreciation calculation information register Fixed asset depreciation parameters (accounting). They can also be changed using the document Changing fixed asset depreciation options.

Then it is necessary to make the appropriate postings that correct the initial cost of fixed assets in the accounts of accounting and tax accounting. To do this, use the document Operation (accounting and tax accounting).

The new useful life and/or cost will be used by the program when depreciation is calculated next month.

How to change the special coefficient for depreciation

When accepting a fixed asset for accounting, a special coefficient is indicated on the tab tax accounting.

When entering the initial balances of fixed assets, a special coefficient is indicated on the tab tax accounting fixed asset entry forms in the document Entering opening balances.

The use of special depreciation rates is strictly regulated by regulatory legal acts and is allowed only in cases provided for by law. A change in the special coefficient, as a rule, is made precisely in the event of a change in legislation. For example: due to amendments to the Tax Code of the Russian Federation, from January 1, 2009, a reduction factor of 0.5 is not applied to the basic depreciation rate, which was previously provided for cars and passenger minibuses depreciated in tax accounting, whose initial cost exceeded a certain cost limit (before 01.01.2008 - 300,000 rubles and 400,000 rubles, from 01/01/2008 - 600,000 rubles and 800,000 rubles, respectively). In this situation, the taxpayers-owners of such fixed assets needed to change the depreciation rate.

The special coefficient is stored only for tax accounting in the requisite Special coefficient information register Special coefficient for fixed assets depreciation (tax accounting). When depreciating a fixed asset object, the program receives from this register a special coefficient set at the beginning of the period for which depreciation is charged. The special coefficient can only be changed once a year.

For changed ii special coefficient document is used Changing the special coefficient for calculating the depreciation of fixed assets. In a table field fixed assets of this document, you must list the objects for which the special coefficient needs to be changed, and specify a new special coefficient for each of these objects.

The new value of the Special coefficient attribute will be used by the program when calculating depreciation in the next month.

How to change the depreciation schedule

In accordance with paragraph 19 of PBU 6/01 for fixed assets used with a seasonal nature of production, the annual amount of depreciation is accrued evenly over the period of the organization's operation in the reporting year.

The depreciation schedule is a very convenient mechanism for calculating depreciation on seasonal fixed assets. For example: if the company owns a snowplow that is operated only in winter (1st quarter), and it is necessary that depreciation be charged during this period. In such a situation, using the schedule, the user can specify in which month and how much will be taken into account as depreciation.

Depreciation schedule is stored only for accounting in props Depreciation schedule information register OS depreciation schedules (accounting). When depreciating a fixed asset object, the program receives from this register a depreciation schedule set at the beginning of the period for which depreciation is charged. Possible depreciation schedules are stored in the directory Annual depreciation schedules for fixed assets.

To change the depreciation schedule (for example: when changing the order of using a fixed asset) or to set or stop depreciation according to the schedule, use the document .

In the header of this document, you must specify a new depreciation schedule, and in the table field fixed assets list the objects for which the schedule needs to be changed.

In the same way, you can set the depreciation according to the schedule, if it was previously accrued in the general manner.

If you want to stop accruing depreciation of the fixed asset object according to the schedule, then the field Schedule in document Changing the depreciation schedules for fixed assets should be left blank.

New attribute value Ways to reflect depreciation expenses will be used by the program when calculating depreciation on the fixed asset next month.

And what kind of wiring is done. In this article, we will touch on the following issue in detail, which arises after the registration of fixed assets, namely - How to calculate depreciation in 1C: Enterprise. So let's take a look at this question step by step.

Step 1: Open the Month-End Document

Depreciation of fixed assets is calculated in the document “Closing of the month”. To start accounting for fixed assets depreciation, you need to go to the "Operations" menu item, then select "Regular Operations" and "Month-End Closing".

Step 2: Adding a New Document

To account for the depreciation of fixed assets, you need to add a new document. We indicate in it the date of the last day of the month and select the time of day (so that the document is generated at the end of the day, select the time 23:59:58; leave one more second for the document “Determination of financial results”). We remove all parameters and set only those that relate to accounting for depreciation of fixed assets and intangible assets.

Step 3: Accrual Group

We make the entire group "Depreciation" of fixed assets active. Then we press the "OK" button. We can view the postings that were generated when accounting for the depreciation of fixed assets using the “Dt-Kt” button on the panel in the “Month-Closing” document.

Step 4: Fixed asset depreciation report

To control the depreciation of fixed assets, it is worth looking at the statement of depreciation for a certain period. We find it in the menu item "Fixed assets" - "Statement of depreciation of fixed assets for the period" (accounting). The OS depreciation accounting report has many settings. We consider only one way to generate a report on the depreciation of fixed assets. For its formation, we select the period and organization. Go to "Settings" and on the "General" tab, select the indicators that we want to see in the report.

We make groupings by departments and financially responsible persons.

On the "Fields" tab, select the data that should be in the report.

When the settings for generating a report on accounting for depreciation of fixed assets are completed, we can see the finished report. It reflects all information on depreciation of fixed assets for the selected period.

Step 5: Set report options

In order not to set the Fixed Assets Depreciation Report Generation Settings each time, you can save the specified parameters using the Save Values ​​button and give the setting a name. If you check the “Use when opening” checkbox, then when generating a report, all the specified parameters will be active.

Now we can print the finished statement for depreciation of fixed assets using the "File - Print" command.

depreciation schedule

The depreciation schedule for the year in 1C:Pіdpriyemstvo is a very convenient mechanism for calculating depreciation for seasonal fixed assets. You can find it in the "Commissioning the OS" document, in the "Credentials" tab.

Possible depreciation schedules are stored in the directory "Annual OS depreciation schedules". To change the depreciation schedule (for example: when changing the order of using a fixed asset) or to set or stop depreciation according to the schedule, use the document “Changing fixed asset depreciation schedules”.

In the header of this document, you must specify a new depreciation schedule, and in the "Fixed Assets" table field, list the objects for which the schedule needs to be changed. In the same way, you can set the depreciation according to the schedule, if it was previously accrued in the general manner.

If it is required to stop accruing depreciation of the fixed asset object according to the schedule, then the “Schedule” field in the document “Changing fixed asset depreciation schedules” should be left empty.

Not so long ago, following changes in legislation, changes took place in 1C: Accounts department of a state institution 8 ed.1.0, and several documents intended to adjust depreciation parameters were no longer used. What documents should now be used instead of obsolete ones?

So, the document “Changing depreciation parameters” is outdated (Fig. 1), and now the necessary information is entered by different documents, it all depends on its type.
In order to change the procedure for repaying the cost, as well as the method of calculating depreciation and the useful life, the document “Change in cost, depreciation of fixed assets and intangible assets” is used. There are several types of operations in the document (Fig. 2).

Let's consider the first operation. Often a situation arises when, for various reasons (an error when accepting a fixed asset for accounting, identifying errors during an inventory), it is found that the useful life of a fixed asset is indicated incorrectly. The operation "Change depreciation (106, 109, 401.20 - 104)" allows you to adjust the useful life, as well as the amount of depreciation that has changed when correcting the OKOF. For the correct reflection of transactions and the formation of primary accounting documents, it is necessary to take into account the following points (Fig. 3):

• Operation - Change depreciation (106, 109, 401.20 - 104) sets the details of the tabular part of the Fixed Assets tab.
• Primary document (Document type, Number, from) - data of the base document.
• CFD, NFA type - parameters for selecting objects in the tabular part of the document.
• In the Select by hyperlink field, you can specify additional conditions for selecting objects.
• Type of NFA movement - the value required to reflect the turnover on the change in the amount of depreciation in the form of regulated reporting 0503768 "Information on the movement of non-financial assets". We recommend that you set the value to Other change.

On the Fixed Assets tab, select fixed asset objects (buttons, Pick or Fill) in the table, the useful life of which you want to specify.

• The object will contain data in substrings before the change: and after the change:.
• In the substring after the change: you should set the correct Useful life and the Amount of depreciation that should be charged for the period in which the incorrect calculation was made.

In the example, the depreciation period and amount have been changed. The postings generated by the document are shown in Fig. 4

The new useful life, the remaining useful life and the residual value of the fixed asset as of the date of the document “Change in the cost, depreciation of fixed assets and intangible assets” are recorded in the information register “Calculation of fixed asset depreciation” for further depreciation according to the changed conditions (Fig. 5).

Changing the useful life, calculating the depreciation of fixed assets will be reflected in the inventory card (Fig. 6), which can be printed:

• from the view mode of the element of the directory Fixed assets, intangible assets, intangible assets;
• using processing Group printing of inventory cards (OS, intangible assets, NLA - Reports on fixed assets, intangible assets, NLA).

Starting from the month of discovery and correction of an error in accounting data, depreciation will be calculated according to the new specified parameters (Fig. 7).

The following operation "Change in the cost (101, 102 - 106, 401.10), depreciation (106, 109, 401.20 - 104)" (Fig. 8) is used to charge additional depreciation up to 100% of the book value for fixed assets (IA) for which the method depreciation was changed to "100% upon commissioning".
In the document, we must indicate the KFO (financial collateral code) on which the fixed asset is taken into account.
In the tabular section, you can change the useful life, the cost repayment procedure, the depreciation method, the book value and the depreciation amount.

The operation “Change in value (401.10 - 101, 102), depreciation (104 - 101, 102)” (Fig. 9) is used to reflect the liquidation of a part of an asset asset (IA).
We fill in the income account, to which the amount from the liquidation will be assigned. We change the book value and then click the "Recalculate depreciation" button.

This document generates entries for the debit of account 401.10 and the credit of account 101.36.

And one more operation in the document “Change in value (401.20 - 101, 102), depreciation (104 - 401.20)” (Fig. 10) is used to change the useful life for fixed assets with a linear depreciation method.
In the account details we put the expense account 401.20 and indicate the new useful life. If you need to change the amount of accrued depreciation, according to the new term, then click the "Recalculate depreciation" button.
To suspend and resume depreciation, the document "Suspension of depreciation" is used.

There are several operations in the document: “Suspend depreciation”, “Resume depreciation”, “Conservation” and “Reactivation” (Fig. 11). We choose the one we need.

In the tabular part, we select the main asset and post the document.
Details "OKOF Code" and "Depreciation group" can be changed in the directory "Fixed assets, intangible assets, intangible assets".
We go into the card of the fixed asset and change the details (Fig. 12).

The correctness of the operations performed can be checked by generating a standard report "Depreciation Statement".

The article was prepared using materials from the 1C: ITS website

It is quite difficult to find such an enterprise that would not have fixed assets on its balance sheet: without them it is impossible to organize the production process, they serve for more than 12 months and have an impressive cost estimate. Their acquisition is, as a rule, a significant investment that will pay off only in the course of their operation and over time. How to take into account the costs of acquired expensive property in accounting and correctly calculate the profit? They are accounted for evenly, by depreciation. How to calculate the depreciation of fixed assets in 1C * you will learn from this article. Let's look at this process using the configuration example "1C: Accounting", edition 3.0.

* The main condition for this is that the OS was received by the organization, was taken into account and put into operation.

Receipt, acceptance and commissioning of OS

Fixed assets can be registered in accounting using the “Receipts of fixed assets”, which is available from the “Intangible assets and intangible assets” section of the main menu of the system.

The header, tabular section and footer must be filled in the document.

The header of the document says:

• Number and date of the supplier's invoice;
• Name of the counterparty-supplier;
• Agreement between the organization and the counterparty;
• The location of the OS, as a subdivision of the organization;
• A financially responsible person, as an individual receiving a fixed asset;
• Fixed asset accounting group - selected from the proposed predefined list.

Particular attention should be paid to the props “Method of reflection of depreciation expenses”. As the header attributes listed above are filled in, the mentioned attribute is gradually automatically filled in with the data of the current document. This is what the generated method usually looks like:

The element belongs to a specific organization, in our case, Spetsavtomatika LLC. It specifies the expense account. By default, the cost account is substituted from the accounting policy of the organization that was configured when the accounting configuration was started. You can go to the accounting policy through the link in the organization card.

Here the cost account can be replaced with any required value - 20, 23, 25, 29, 44, 91.

After setting the desired cost account, you will need to fill in all the elements of the analytics:

• For accounts 20, 23, 29 - subdivisions, item groups, cost items;
• For accounts 25, 26 - subdivisions, cost items;
• For account 44 - cost items;
• For account 91.02 - items of other expenses.

A very important function is performed by the last requisite of the method - "Coefficient". Its use makes sense if the fixed asset is involved in several categories of accounting costs during the reporting period. For example, fixed assets are used for management purposes and for the purposes of trading activities, as an expense on sale. To correctly set up the depreciation method, you must determine the proportions attributable to each category of costs. These shares must be shown as ratios.

In the given example, the values ​​of the coefficients are equal to units, they mean that the depreciation will be equally / halved divided and accrued between cost accounts 26 and 44.

This is how you can manage the ratios of the amounts of credited depreciation for the fixed assets object.

Fill in the income table.

Using the "Add" button, a new row is created in the tabular section.

In this line, you need to fill in the object by selecting or creating it in the directory of the same name.

For correct accrual, you need to fill in the OS accounting group, the code of the all-Russian classifier of fixed assets (OKOF) * and the depreciation group in the card.

*OKOF must be pre-loaded into the system from an external file that comes with the configuration installation package.

The tabular part is completed by indicating the value of the fixed asset, the VAT rate, and the useful life.

The document in question provides for the registration of the receipt of a non-current asset, the registration and commissioning of fixed assets. After posting the document, the following postings will be generated:

Attention is drawn to the fact that the document "Receipt of fixed assets" can register a fixed asset, the depreciation of which will be credited in a linear way. To select other methods, it is recommended to use the sequential creation of the documents “Receipt (act, invoice)” and “Acceptance for accounting of fixed assets”.

In this example, the OS is used in business activities, so you can proceed to the next step.

Calculation of depreciation of fixed assets in 1C

Fixed assets transfer their value to the expenses of the organization gradually, by accruing depreciation from the month following the month of putting the fixed assets into operation.

This is essentially a routine operation performed once a month. All such operations are performed in "1C Accounting" using the "Closing the month" tool. You can start it from the "Operations" section of the main menu of the system.

The closing of the month is a workplace, a user assistant, which contains a list of all necessary routine operations. If any operation is not displayed in the assistant, it means that there is no need to perform it in the accounting system.

To calculate depreciation, use the operation "Depreciation and depreciation of fixed assets".

To complete the operation, you must click on the “Perform closing of the month” button and the system will first perform the procedure for reposting documents, and then the depreciation will be calculated. If depreciation is calculated without errors, then the accrual procedure line will change color to green.

The result of the depreciation calculation procedure is accounting entries, which can be seen by opening the context-sensitive menu via a hyperlink and selecting the "Show entries" command.

This is how the transactions look for our fixed asset, the acquisition of which we are considering in this article.

Recall that the method for reflecting depreciation costs contained two cost accounts for our fixed asset - 26 and 44. The depreciation between the accounts had to be divided equally, because the method indicated the same coefficients for each of the two lines.

Taking into account that the initial cost of fixed assets amounted to 110,959 rubles. (the price does not include VAT), as well as a useful life of 61 months, with a straight-line depreciation method, its monthly amount will be 1,819 rubles, that is, 909 rubles fall on each cost account. 50 kop.

For the convenience of users, this operation is additionally separated in the “OS and NMA” section of the main menu of the system.

After clicking on the command, the list of scheduled accrual operations will be opened in the system.

If it is necessary to recalculate as a result of making changes to primary documents, you can cancel depreciation in 1C using the "Cancel operation" function.

A canceled operation is marked with an icon in the form of a white sheet.

The capabilities of the accounting system "1C: Accounting 8.3" are not limited only to the calculation of depreciation. The system has a multifunctional journal "FA depreciation parameters", which is also available from the "FA and intangible assets" section of the main system menu.

It has the ability to create specialized documents related to the features of these accruals. At the same time, with their help, you can figure out how to change the depreciation calculation in 1C 8.3.

When using these documents, it is imperative to take into account their essential feature - they affect the calculation of depreciation from the month following the month of their registration in the system.

In this article, I want to talk about the accrual, additional accrual and change in the depreciation parameters of fixed assets in the 1C program: Accounts department of a state institution 8 edition 1.0. Depreciation is the gradual decrease in the value of property due to wear and tear. At the same time, there are several ways to calculate depreciation: this is 100% accrual upon commissioning of a fixed asset worth from 3,000 rubles. up to 40,000 rubles and a linear method - for fixed assets worth more than 40,000 rubles.

I would like to once again draw your attention to the fact that for the correct calculation of depreciation, it is necessary to correctly indicate the OKOF code in the document “Acceptance of fixed assets and intangible assets”. I talked about it in detail in the article. Purchase and acceptance for accounting of fixed assets in the program 1C: Accounts department of a state institution 8 edition 1.0.

To check the depreciation calculation parameters, go to the fixed asset card on the “Depreciation” tab.

If any of the parameters needs to be changed, then for this you need to use the special document “Changing depreciation parameters”, which is located in the menu “OS, intangible assets, intangible assets” - “Working with OS information registers”.

We create a new document and fill in the fields, while changing the necessary parameters.

After filling out the document, we save and carry it out. Now, from the date specified in the document, depreciation will be charged according to the new parameters.

To change the cost account when calculating depreciation, there is a special document “Changing the cost account for depreciation of fixed assets”, located in the same menu.

We create a new document.

It is possible to automatically fill in the tabular part of the document on the accounting account.

And then you can automatically change the CPS for depreciation.

You can also change the cost account automatically.

After filling out the document, we save and carry it out. The changes will take effect from the date of the document.

Directly, the depreciation itself must be calculated monthly, on the last day of the month. To do this, we use the document “Charging depreciation of fixed assets and intangible assets”.

We create a new document, click the "Fill" button to fill it out and carry it out.

From the document, you can print the "Statement of accrued depreciation."

There are cases when it is necessary to suspend or resume depreciation. For these purposes, the document "Suspension of depreciation" is intended. It is used to suspend depreciation when transferring a fixed asset to mothballing for a period of more than three months and to resume depreciation after re-mothballing.

We create a new document. There are several operations to choose from in the document.

Select the desired operation, fill in the tabular part. After filling out the document, we carry it out.

Sometimes there are still cases when it is necessary to adjust the accrued depreciation. For example, the estimated depreciation amount and the balance of account 104 for the object differ, or it is necessary to charge additional depreciation up to 100% of the book value for fixed assets (IA) for which the depreciation method “100% upon commissioning” is set.