Fixed assets are tangible assets that are held by an enterprise for their use in the supply of goods, production, provision of services, lease, implementation of administrative, socio-cultural functions, the period of use of which is more than one year.
It is necessary
knowledge of accounting and tax accounting
Instructions
Step 1
Determine the useful life for property, plant and equipment based on tax and accounting legislation. If, before January 1, 2002, the calculation of depreciation charges was made on the basis of the Unified Rates of Charges, then after that changes were made. Now you can find out the useful life of the fixed assets from the period during which a particular object is used by the taxpayer to fulfill the goals.
Step 2
It is possible to establish the term of use of OS that were in use, based on Art. 258 of the Tax Code of the Russian Federation. If the company, which acquired used fixed assets, for the application of the straight-line depreciation method for them, it is possible to determine the depreciation rate for this property, taking into account the useful life reduced by the time of operation of its previous owners. If the operating life of the OS is equal to the useful life, you can independently set the useful life for this fixed asset, taking into account safety requirements and other factors.
Step 3
Include the acquired depreciable assets in the same depreciation group in which they were from the previous owner. Thus, you can use two methods to find out the useful life of fixed assets: based on the total life, or based on the remaining useful life.
Step 4
When determining the term using the second method, it is necessary to have documentary evidence of the operation of fixed assets by the previous owner. These can be the following documents: building acceptance certificate; technical passport of the building; certificate of the technical condition of the building. If the previous owner did not provide such documents, you can contact the BTI to obtain a certificate of the deterioration of the building. In combination with the act, it gives all the grounds for accurately determining the useful life of the building.
