The company leases fixed assets. Some of the fixed assets are operated beyond their useful life and have become unusable. Under the agreement, the Lessee must compensate the Lessor for damage caused by damage to the property. Another clause of the contract states that the property is returned subject to normal wear and tear. Can 100% wear and tear be considered damage? What arguments will help to convince the Landlord that the Tenant should not repair an object that has fallen out of service due to 100% wear and tear.
Normal wear is an evaluation category. Standards for normal wear and tear for the purposes of Art. 622 of the Civil Code of the Russian Federation are not legally approved. The courts proceed from the fact that if the premises are completely unusable, then this is damage, and not normal wear and tear. In practice, when proving such circumstances, it is possible to order an examination, but the final decision on the case will be made by the court, taking into account the provisions of Art. 71 of the Arbitration Procedure Code of the Russian Federation, that is, on the basis of a comprehensive, complete and objective study of the actual circumstances and evidence presented in the case.
The rationale for this position is given below in the materials of the Glavbukh System and in the materials of the Lawyer System.
2. When returning property to the lessor in an improper condition, that is, in a different condition than at the time of transfer, with the exception of normal (natural) wear and tear
Natural wear and tear means that the properties and appearance of property may change over time, regardless of whether the property will be used by the landlord, tenant or another person. Since such a change occurs over time, regardless of the will of the parties to the agreement, the tenant is obliged to return the property to the landlord, taking into account the same changes that would occur if the premises were used by the landlord himself or were leased to any other person.*
At the same time, this general rule can be changed in the contract by agreement of the parties (part 1 of article 622 of the Civil Code of the Russian Federation). For example, the contract may state that the non-residential premises will be returned to the landlord after cosmetic repairs, which the tenant must make at the end of the lease term.
The return of property in proper condition also assumes that the main structural characteristics of the transferred property are not violated. Thus, a non-residential building in which the redevelopment of the premises was carried out is subject to restoration to its original form, unless the parties agree otherwise. The tenant must return the real estate of the same area and number of storeys as was transferred under the contract for temporary possession and use.
In addition, other changes to the property are also unacceptable, which do not change its main structural characteristics (area, number of storeys, etc.), but affect the appearance of the property and the possibility of its intended use, and therefore are also significant. For example, a land plot on which temporary structures were erected, unless otherwise agreed between the parties, at the end of the lease period, must be vacated from these structures.
Galina Bogdanovskaya
PhD in Law, Judge of the Eighteenth Arbitration Court of Appeal
Roman Masalagiu
Candidate of Legal Sciences, Leading Expert of the USS "Sistema Lawyer"
Dmitry Chvanenko
head of the legal department of the company "Russian project"
2. REGULATION OF THE FAS VVO DATED 30.08.2011 No. А43-44205/2009
“According to the applicant, when determining reasonable natural wear and tear, one should be guided by regulatory acts in the field of finance that regulate depreciation, accounting standards of the same nature. Pukhovik - NN LLC believes that the damage indicated in the act of acceptance and transfer of the premises dated 16.03.2009 goes beyond normal natural wear and tear. The Applicant points out that he did not install unauthorized ventilation. LLC "Pukhovik - NN" believes that the act of acceptance - transfer of the premises of 03/16/2009 is not proper evidence confirming the shortcomings of the returned premises. In addition, the applicant considers that there were no grounds for the court to conduct an expert examination.*
In accordance with paragraph 1 of Article 622 of the Civil Code of the Russian Federation, upon termination of the lease agreement, the tenant is obliged to return the property to the landlord in the condition in which he received it, taking into account normal wear and tear or in the condition stipulated by the agreement.
Obligations must be performed properly in accordance with the terms of the obligation and the requirements of the law, other legal acts, and in the absence of such conditions and requirements - in accordance with business practices or other commonly required requirements (Article 309 of the Civil Code of the Russian Federation).
According to paragraph 1 of Article 393 of the Civil Code of the Russian Federation, the debtor is obliged to compensate the creditor for losses caused by non-performance or improper performance of the obligation.
According to the rules of Article 65 of the Arbitration Procedure Code of the Russian Federation, each person participating in the case must prove the circumstances to which he refers as the basis for his claims and objections.
The court found that after the termination of the lease agreement for part of the immovable property dated 01.09.2008 No. 300/1, the tenant returned the premises to the landlord in a condition unsuitable for their intended use, which is confirmed by the act of acceptance and transfer dated 18.03.2009. No evidence to the contrary has been presented in the case file.
In accordance with Article 71 of the Arbitration Procedure Code of the Russian Federation, having comprehensively, fully and objectively examined the actual circumstances and the evidence presented in the case, the court came to the rightful conclusion that the fact of causing losses was proved by the improper performance of Pukhovik-NN LLC obligations to return the leased property in proper condition , suitable for use for its intended purpose, and reasonably recovered from the defendant in favor of the plaintiff 140,593 rubles of damages and 10,080 rubles of examination costs.*
The arguments set forth by the applicant in the cassation appeal were considered by the district court and rejected in full due to the circumstances set forth, as well as due to the fact that they are based on an erroneous interpretation of the law.
Any equipment that is involved in the economic activities of a commercial organization, wears out over time, due to which it loses productivity and cost. That is why it is extremely important to monitor the technical condition of fixed assets, if necessary, carry out their repair or modernization.
Otherwise, the use of worn-out equipment in production processes can lead to an increase in the number of defective products, as well as cause injury to workers, which is fraught with big problems with the law and material costs.
Definition
Wear - physical depreciation, that is, the obsolescence of the fixed asset in terms of moral, economic or physical parameters. To determine the frequency of renewal of fixed assets, business entities calculate the degree of depreciation of the operated property.
In the event that, according to the results of the calculations, only 50% of wear was determined for the fixed asset, then it can still be actively involved in production processes. If the percentage exceeded 70%, then this is a signal for the management of the organization to urgently replace the OS.
PF wear is loss of primary value. In the process of active exploitation of fixed assets, their aging and destruction occur, as a result, the price of such property begins to decline. In boo. accounting should be displayed monthly not only (it is essentially an expression of depreciation in monetary terms), but also depreciation.
Throughout the entire period of effective use of fixed assets, a business entity calculates depreciation charges, which are included in the cost of manufactured products. Thanks to this, it is possible to ensure the payback of fixed assets, as well as compensate for their depreciation.
The ability of a business entity to identify all levels of wear, will allow him to determine how appropriate it is to use certain fixed assets in the future.
It may be more beneficial for the company from an economic point of view to replace the equipment used in the production process with more modern units. As a result, competent and timely actions of the manager, aimed not at repair and modernization, but at the renewal of fixed assets, will have a positive impact on profitability.
Kinds
Exist different types of depreciation of fixed assets which should be taken into account by business entities:
How to calculate
Business entities can apply several ways to calculate the wear of the OF. Many organizations follow the simplest path and use d, in which the annual depreciation amount will be calculated if such indicators are known: the depreciation rate (the period of effective use of the object is taken into account in the calculation) and the primary cost of fixed assets.
Example. A commercial firm purchased equipment for production in the amount of 200,000 rubles. Its period of effective use is 5 years.
The annual is calculated in the following way:
100% / 5 years = 20%
The annual depreciation amount is calculated:
150,000 rubles * 20% = 40,000 rubles
Also, a business entity can calculate the annual amount of depreciation by reducing the residual value. To put this method into practice, you need to know the parameters: depreciation rate (taking into account the acceleration factor and the period of effective use of the object), the residual value of fixed assets at the beginning of the billing period.
Example. A commercial firm purchased equipment in the amount of 250,000 rubles. The period of effective use of the OF is 5 years.
The depreciation rate is 20%. An acceleration factor of 2 is applied.
The depreciation rate is calculated taking into account the coefficient:
In the first year of operation of the equipment, wear will be:
150,000 rubles * 40% = 100,000 rubles
In the second year of operation of the OF, the depreciation will be:
(250,000 rubles - 100,000 rubles) * 40% = 60,000 rubles
Commercial organizations can use write-off method based on the total number of years of effective use, at which you need to know the following values: the primary cost, the period of operation and the number of years remaining until the end of the period of effective use.
Example. The company purchased equipment, the cost of which is 350,000 rubles. The period of effective use is 5 years.
Total number of years of effective use:
1 + 2 + 3 + 4 + 5 = 15 years
The amount of depreciation for the first year of operation of the equipment will be:
350,000 rubles * 5/15 = 116,666.67 rubles
The amount of depreciation for the second year will be:
350,000 rubles * 4 / 15 \u003d 93333.33 rubles
The depreciation for the third year will be:
350,000 rubles * 3 / 15 = 70,000 rubles
The amount for the fourth year of operation of the purchased equipment will be:
350,000 rubles * 2 / 15 = 46,666.67 rubles
For the fifth year, the amount of depreciation will be:
350,000 rubles * 1/15 \u003d 23333.33 rubles
Business entities can apply another calculation method, in which the cost of fixed assets will be carried out in proportion to the volume of manufactured products.
Example. A commercial firm purchased a motor vehicle, the cost of which is 250,000 rubles. Planned mileage - 500 thousand km.
The car drove in the reporting period - 50 thousand km.
The amount of depreciation will be equal to:
250,000 rubles * (50 thousand km / 500 thousand km) = 25,000 rubles
Norms, coefficient, percentage, degree
Coefficient of wear = Depreciation / Primary cost * 100%
To determine the percentage of wear, you must apply the formula:
Percentage out. = Amount of out. / Primary cost * 100
Depreciation is the ratio (as a percentage) of the difference between the full and book value of fixed assets to the full book value. In case of strong inflation, the following indicators are used for calculations: data on the residual (replacement) and full value of fixed assets, which were obtained in the process of their revaluation.
Depreciation rates can be determined by commercial organizations according to two methods:
Norm.am \u003d (Primary Value - Residual Value) / (Amortization Period * Primary Value) * 100%
Standards = (1 / The life of the fixed asset) * 100%
At the same time, the following formula is used in tax and accounting:
Standards = (2 / The life of the fixed asset) * 100%
What are the fixed assets of an enterprise? Details are on the video.
Fixed assets (OS) become unusable over time with or without making a profit from their work. If they can sometimes still be physically used, then it happens that this is not beneficial due to the influence of technical progress (the existing technology becomes “backward”). We will tell in the article about the types of depreciation of fixed assets, methods for their assessment and accounting.
The concept of depreciation of fixed assets
In order for enterprises to have the opportunity to technically re-equip production facilities in time and keep up with the times, a mechanism has been devised for gradual compensation for the wear and tear of fixed assets (used normally for more than a year) at the expense of product purchasers (laid into the price of goods).
However, such accounting data does not imply the actual condition and market price of the objects. With careful implementation of the use of the OS, it is possible to maintain their performance even after reaching 100% depreciation (full depreciation). Market pricing relies mainly on other parameters than depreciation (in particular, supply and demand).
OS depreciation is divided into the following types:
Features of physical deterioration
There is a physical deterioration in the quality characteristics of the OS, due to:
- operation (equipment parts are erased, broken and otherwise worn out);
- natural phenomena (corrosion from moisture, fading under the sun, weathering, etc.).
Physical wear and tear has a productive subspecies, when wear and tear causes the production process. With an unproductive subspecies, wear is not due to active exploitation. It develops due to downtime (conservation). Only the productive subspecies is subject to compensation from the cost of production, and the unproductive one is a loss.
Depreciation in physical manifestation is calculated in the following ways:
- The depreciation coefficient is equal to the ratio of the total expression of depreciation to the purchase price:
K and \u003d I * 100 / C first
- Objects, the operation time of which is shorter than the standard, wear out as follows:
K and \u003d T f * 100 / T n
Where T f is the actual duration of use, and T n is normal.
- If the period of application of the OS exceeds the norm, then the wear is calculated as follows:
K and \u003d T f * 100 / T n + T in
At the same time, T in is the expected period of application, in excess of the standard period.
- The depreciation of buildings can be calculated as follows:
K i = ∑ d i * a i
d i is the share of the i-th structural element of the building in its price, and a i is its % depreciation.
Obsolescence of fixed assets
Obsolescence does not depend on the technical health of the OS. It is due to the progress of science and technology, which reduces the benefits from the use of outdated technologies.
In this case, there are 2 types of wear associated with:
- the inexpediency and economic inefficiency of using the OS, associated with the appearance on the market of similar equipment with a lower cost;
- object technology obsolescence.
The formula for determining obsolescence in the first case:
K mi \u003d C first - C restore * 100 / C first
Where C first and C restore - the purchase price and the replacement cost.
In the second case, the formula looks like this:
C mouth \u003d C modern * P mouth / P modern
C mouth and C modern is the replacement cost of a modern and obsolete object, and P modern and P old is the corresponding OS performance.
Removable physical wear and tear can be eliminated through repair, restoration or reconstruction. It does not make sense to eliminate depreciation if the costs of bringing it into service are more expensive than the increase in the price of the OS.
The consequences of obsolescence can be eliminated by modernization or reconstruction.
Full, partial and accelerated wear
Worn out incompletely (partially) OS can still be used in some production processes. 100% depreciation of fixed assets is not followed by automatic write-off of actually working property. Obsolescence occurs in a hidden form. This phenomenon is observed in the presence of reliable information about the release in the near future of new equipment with greater productivity and improved characteristics.
For many operating systems (active part), accelerated wear parameters can be applied (more than 2 times faster than the norm) after the approval of the authorized bodies of the constituent entities of the Russian Federation. In addition, for small businesses, there is the possibility of accelerating the deterioration of the OS (2 times faster than the norm).
Types of operating systems with and without depreciation
OS by which depreciation is determined:
| OS type | Determined | not defined | |
| Real estate | Buildings and structures, with the exception of unique objects (monument of art or architecture). | Land, subsoil and natural resources; non-profit housing stock | Property received free of charge (accepted as a gift, gratuitous use, etc.), and in respect of which conservation has been applied; urban infrastructure facilities, including roads; OS of organizations located abroad; OS with 100% depreciation |
| Movable property | Intangible part of assets; objects that are transmission devices; inventory; transport; technique; trees and shrubs, hedges, landscaping and ornamental plantings in the operational period, working livestock. | Visual aids in classrooms and laboratories; funds of libraries and film studios; specific theatrical means; museum exhibits and works of art; green spaces that have not reached the operational period; productive livestock, buffaloes, oxen, deer; zoo animals. | |
Accounting for depreciation of OS in the enterprise
OS designed for long-term use wear out for more than 12 months. Depreciation in monetary terms is called depreciation. To replace subsequently completely worn-out assets, the company makes depreciation savings. Depreciation is reimbursed from the price of goods produced.
Depreciation is equal to the corresponding % of the purchase price of fixed assets. Depreciation is calculated according to the most popular method (linear) as follows:
- Depreciation rate per year = 100%/service life.
- Annual amount \u003d book value * norm per year
- Monthly amount = annual amount / 12
Depreciation begins to be calculated from the 1st day of the subsequent period, after the date of receipt of fixed assets.
Postings for depreciation of fixed assets
Types of typical postings with account 02 (FA depreciation):
| Debit transactions | ||
| Debit account | credit account | OS depreciation activities |
| 02 | 01 | Write-off upon disposal of fixed assets in connection with liquidation, sale or gratuitous transfer. |
| 02 | 02 | Transfer for reflection in a separate sub-account when the fixed assets are included in the composition of objects intended for transfer for temporary use. |
| 02 | 02 | Transfer for reflection in a separate sub-account, upon the transfer of funds intended for temporary use to the fixed assets. |
| 02 | 03 | Write-off upon disposal of fixed assets intended for temporary use. |
| 02 | 08 | Write-off upon transfer to the list of fixed assets or intangible assets |
| 02 | 79-1 | Write-off for the transferred fixed assets branch accounted for in the head office |
| 02 | 79-1 | Write-off upon transfer to the head unit of fixed assets recorded in the branch |
| 02 | 79-3 | Write-off upon transfer to trust management of fixed assets accounted for by the founder of the remote control |
| 02 | 79-3 | Write-off on the fact of the return of the fixed asset in trust management to the founder of the remote control (separate balance sheet of the remote control) |
| 02 | 83 | Decrease due to a decrease in the value of property during the revaluation of fixed assets. Read also the article: → "". |
| Credit transactions | ||
| 08-3 | 02 | Accrual for fixed assets used in construction work for the purposes of own needs |
| 08 | 02 | Accrual for fixed assets used for purposes related to the modernization and reconstruction of other fixed assets |
| 08 | 02 | Accrual for fixed assets used to create objects that are intangible assets |
| 20 | 02 | Accrual for fixed assets used in the process of carrying out the main production activity |
| 23 | 02 | Accrual for fixed assets used in the process of ancillary production activities |
| 25 | 02 | Accrual for fixed assets of a general production nature |
| 26 | 02 | Accrual for fixed assets of a general economic nature |
| 29 | 02 | Accrual for fixed assets used in the process of carrying out servicing production activities |
| 44 | 02 | Accrual for fixed assets used in the process of carrying out activities to ensure the sale of inventory |
| 44 | 02 | Accrual for fixed assets used by an organization engaged in trading activities |
| 79-1 | 02 | Accounting for fixed assets provided by the head office (in branch accounting) |
| 79-1 | 02 | Accounting for fixed assets provided by the branch, allocated to a separate balance sheet (in the accounting of the head unit) |
| 83 | 02 | Additional accrual for fixed assets that increased in price after the revaluation procedure |
| 91-2 | 02 | Accrual on fixed assets transferred for temporary use (when this does not apply to the main activity of the enterprise) |
| 97 | 02 | Accrual for fixed assets used in the process of carrying out activities, the costs of which are deferred expenses |
Write-off of fixed assets from the accounting of the organization
The OS is written off when it is excluded from the accounting of the organization. OS is written off when:
- alienation - sale, contribution to the authorized capital, donation, etc.;
- termination of operation (liquidation).
The liquidation of the OS is carried out:
- in case of 100% wear;
- before the expiration of the service life (for example, with obsolescence);
- loss due to an emergency.
Practical examples with depreciation calculation
An example of calculating the depreciation (depreciation) of a car in a linear way.
LLC "Globus" purchased official cars for 1800000 rubles on 04/05/2015 and started its operation from 04/10/2015. It is necessary to calculate its depreciation on 01/01/2017.
- As of January 1, 2017, depreciation = 20 * 30,000 = 600,000 rubles.
- The term of actual use = 8 + 12 = 20 months.
- Depreciation deductions per month \u003d 360,000 / 12 \u003d 30,000 rubles.
- Annual depreciation in total terms \u003d 3,000,000 * 20% \u003d 360,000 rubles.
- Annual % depreciation = 100% / 5 = 20%
- This is an operating system with a normal operating life of 3 to 5 years. Due to the fact that the car is of high quality, the company applied the duration of the corresponding period of 5 years.
It is necessary to compile a table with data on the initial and final residual value in each year of the operation period of the object indicated in example No. 1.
| Year | Residual value at the beginning of the year, p. | Amount of annual depreciation, rub. | Residual value at the end of the year, p. |
| 1 | 1800000 | 360000 | 1440000 |
| 2 | 1440000 | 360000 | 1080000 |
| 3 | 1080000 | 360000 | 720000 |
| 4 | 720000 | 360000 | 360000 |
| 5 | 360000 | 360000 | 0 |
Most frequently asked questions
Question number 1. Are depreciation and depreciation the same thing?
No, these are two different concepts. Depreciation is manifested in the form of a deterioration in the state of fixed assets and a decrease in its price, and depreciation is a process of monetary compensation for depreciation and the formation of reserves for the purchase of new fixed assets.
Question number 2. Does the time the property is being repaired included in its useful life?
No, it is not included, the period of operation is extended by the corresponding period.
Question number 3. How is depreciation reimbursed from the cost of production?
Depreciation increases the cost of production due to the cost of depreciation.
Question number 4. How is the depreciation reimbursement amount received?
Together with the proceeds from the sale of goods of own production, since it is included in the price.
Question number 5. Is it possible to spend money from depreciation for other purposes not related to the re-equipment of production?
Yes, you can. The company decides on its own how to spend its own funds: for the acquisition of fixed assets or for other purposes.
Evgeny Malyar
bsadsensedynamick
#
Business nuances
Formulas for calculation and description
There are four types of wear and tear: physical, moral, environmental and social.
Article navigation
- What are fixed assets
- What is wear
- Determination of service life
- What is replacement cost
- Wear types
- How to calculate the wear factor
- Acceptance factor
- Fixed asset renewal ratio
- Calculation of the coefficient of physical wear
- Obsolescence coefficient calculation
- Depreciation fund and depreciation rate
- residual value
There is nothing eternal in the world. Everything in the world grows old, becomes unusable - both things, and, unfortunately, people too. But accountants are not interested in general philosophical reasoning, but in very specific cost categories. And they operate not with the abstract concept of old age, but with the clear term “wear and tear”. It is expressed in figures denoting absolute values, or percentages, if the share of the real price is calculated in relation to its initial value. Probably, those who have never received a special accounting education will be interested in learning about the parameters by which one can judge the degree of novelty, serviceability and depreciation of fixed assets, as well as the methods for calculating them.
What are fixed assets
Enterprises put on the balance sheet a lot of different property, of which not everything is subject to depreciation accounting, that is, the periodic write-off of part of the cost.
Items that serve various internal purposes for less than a year are considered to be of low value and depreciation methods are not applied to them.
In contrast to them, fixed assets include means of production that are used repeatedly and at the same time retain their “natural form”. Naturally, during operation they wear out, and eventually lose their functionality completely. Since the processes of aging occur gradually, then the write-off of part of their value is made once a year, until the very moment of retirement from the lines occupied by the property in the balance sheet of the enterprise.
The basics of funds, according to the Russian Accounting Regulation PBU 6/01, which regulates the procedure for accounting for fixed assets, include the following objects:
- Buildings and structures belonging to the enterprise (production shops, warehouses, laboratories, roads, including on-farm ones, tunnels, etc.);
- Devices related to the energy supply system (heat, electric and gas networks);
- Transmission devices (power networks, heating networks, gas networks);
- A variety of technological equipment, production lines, machines and complex technical devices;
- Computing and information technology;
- Vehicles, including internal technological and rolling stock, electric cars, etc.;
- An expensive tool, with the exception of special equipment;
- It is typical for agricultural enterprises to enroll productive and pedigree livestock and perennial plantations in the PF, as well as invest in land reclamation and soil improvement;
- Special funds that are on the balance sheet of museums and libraries;
- Other high value assets.
The criteria according to which the property of an organization or enterprise is classified as fixed assets are as follows:
- The object or item is intended for use for industrial commercial purposes in the course of the core activity of the enterprise or for leasing;
- The life of the asset is long (more than a year);
- Resale of this object is not planned;
- The property is suitable for further commercial use in the future.
Fixed assets should not be confused with current assets. which include various objects of labor with a turnover period within one production cycle (materials, components, raw materials, containers, fuel, etc.), no matter how expensive they are. Their price is directly included in the cost of production.
There is also a division of fixed assets according to the principle of their direct participation in the production process. For example, a departmental hospital building, a stadium, a club, a kindergarten or any other social infrastructure facilities may be on the balance sheet of an enterprise. They significantly improve the well-being of employees, but they are not directly related to the creation of added value, and therefore they are classified as non-productive fixed assets.
What is wear
Depreciation is a decrease in the value of an object during its operation or simply over time. Each asset is purchased for a specific amount, called the initial cost (NA) expressed in Russian rubles, and is fixed at the time of commissioning or putting on the balance sheet. They also measure the amount of absolute wear.
The initial cost includes estimated costs for commissioning and delivery.
Annual changes in value are deducted from the HC, and the difference represents the real value of the object.
Determination of service life
The time during which the object retains the properties of suitability for further use is called the service life. This parameter is the most important for determining the degree of wear and is justified by the technical characteristics specified in the asset passport or other regulatory documentation.
In case of expiration of the service life, renewal of fixed assets is required.
What is replacement cost
The seemingly simple task of determining depreciation is complicated by inflationary processes. The estimated price when it is formally charged may differ significantly from the market price, which necessitates revaluation and bringing it in line with the current situation. The result of a rather complex process, carried out taking into account many factors, is the replacement cost, in a simplified form, which is the real price of a similar object minus depreciation.
Wear types
An object can lose its value for two reasons:
- moral obsolescence.
The reasons for the first are obvious and fully correspond to the name. According to all the laws of physics, the details of technical means during operation are exposed to friction forces, deformations and other factors that lead to the exhaustion of the motor resource. These destructive, but inevitable processes of the reliability curve are described, which by the end of the service life falls below the permissible norm.
As for obsolescence, it is associated with the emergence of more modern means of production, which makes the operation of equipment on the balance sheet ineffective or even meaningless. There are many examples.
At one time, thousands of completely serviceable and new (in lubrication and original packaging) mechanical adding machines became completely unnecessary after the appearance of electronic calculators.
Special words deserve intangible assets, for example, computer programs. If their cost is not higher than one hundred thousand rubles, they can be written off “at a low price” when they become obsolete, while depreciation is charged on more expensive ones, with an acceptable minimum two-year service life.
Today, environmental and social types of wear associated with legislative changes in safety requirements and working conditions are also added to this list.
How to calculate the wear factor
The depreciation coefficient of fixed assets determines the share of the value of the object lost during the operation. It is calculated by simply dividing the depreciation amount by the initial cost and is expressed as a percentage:
CI \u003d (A / HC) x 100%
Where:
KI - wear coefficient;
A - the amount of depreciation;
HC is the initial cost.
The source of the values is form No. 1 of the balance sheet. At the same time, the data must be updated in accordance with the rules for determining the replacement cost, which is not always easy to do. The value of CI determines the degree of depreciation of fixed assets.
Acceptance factor
The KG indicator is very similar to the wear factor, but it is directly opposite in meaning. If the CI shows the percentage of the value of fixed assets lost during the operation, then the CG illustrates the share of the residual value:
KG = (OS / NS) x 100%
Where:
KG - the coefficient of validity;
OS - residual value;
HC is the initial cost.
By the coefficient of suitability, one can judge the level of equipment performance and the possibility of further use of other fixed assets of the enterprise.
Fixed asset renewal ratio
The KO indicator shows the percentage of new equipment in the total technical fleet and is calculated using a simple formula:
KO \u003d NOF / OF
Where:
KO - renewal factor;
NOF - the cost of new (recently acquired) fixed assets;
OF - the total cost of all fixed assets.
The data is taken from the balance sheet in value terms, and the renewal factor itself is not always objective. For example, dozens of old machine tools can operate at a plant, which produce a significant, and even most of the products, but since their residual value is very small due to long-term operation and depreciation write-off, any new (and, accordingly, expensive) piece of equipment will have big impact on the result.
Calculation of the coefficient of physical wear
To calculate this parameter, the value of the wear rate is required, that is, some objective parameter that characterizes the possibility of further operation of the object. Documentation does not always objectively reflect the capabilities, for example, of equipment, to maintain operability and maintainability as a result of long-term operation, so difficulties sometimes arise.
Theoretically, according to this method, the coefficient of physical wear is calculated as the ratio of the actual amount of wear to its standard value:
KFI \u003d (FI / NI) x 100%
Where:
KFI - coefficient of physical wear;
FI - the actual amount of wear;
NI - wear rate.
But in practice, it is often determined by eye.(for example, the machine is worn out by 40%). It is difficult to verify the objectivity of such an assessment.
Obsolescence coefficient calculation
Obsolescence is of two types:
Associated with a decrease in the market price of a similar product. In other words, the same equipment or other object can currently be bought cheaper than it was purchased, and therefore, objectively, the funds have lost some of their value, although physical deterioration has not yet occurred. In such a situation, the obsolescence coefficient is calculated by the formula:
KMI1 \u003d (1 - VS / NS) x 100%
Where:
KMI1 - obsolescence coefficient;
BC - the price at which you can buy a similar object at the time of determining depreciation, that is, in fact, the replacement cost;
HC - purchase cost (initial).
The second type is caused by the advent of more efficient and high-performance equipment. In such a situation, the indicator of obsolescence (wear and tear) is determined by the formula:
KMI2 = (1 - PS / PN) x 100%
Where:
KMI2 - obsolescence coefficient;
PS - performance of obsolete equipment;
Mon - the same parameter for the new one.
Depreciation fund and depreciation rate
Depreciation is the process of accumulating funds in a fund purposefully used to update fixed assets. Since this type of cost refers to production costs, it is included in the cost of production, which entails fiscal consequences. The depreciation rate is determined by the ratio of the difference between the initial and salvage value to the operating time:
ON \u003d (NS - LS) / T
Where:
NA - depreciation rate;
HC - initial cost;
LS - liquidation value;
T is the operating time.
NA is measured in rubles per year (six months, quarter, month), that is, the amount that the company credits to the depreciation fund for the reporting period.
residual value
The difference between the initial (or, in terms of inflation, the initial replacement) cost and the amount of depreciation is called the residual value. Ideally, it should be equal to the market price of the sale of depreciated (used) funds.
An illustration can be provided by tables drawn up for a fictitious organization:
Table 1. Calculation of the residual value of fixed assets
| Indicators | Initial cost, rub. | Depreciation amount, rub. | Residual value, rub. |
| Property owned by the company | 25 000 000 | 25 000 000 | |
| Machine tools and equipment | 1 800 000 | 500 000 | 1 300 000 |
| Computer Engineering | 600 000 | 150 000 | 450 000 |
| Office furniture | 100 000 | 20 000 | 80 000 |
| TOTAL: | 52 500 000 | 25 670 000 | 26 830 000 |
Table 2. Calculation of wear and service factors
In 2010, a medical institution (borrower) entered into a contract for free use for a period of three years with a private organization (lender) of movable property (furniture, refrigerators manufactured in 1995, medical equipment manufactured in 1991). In the acceptance certificates, the cost was indicated as high, although the property was in use. It was not reflected in the acceptance certificates that the property had defects. The contract states that the borrower is obliged to maintain the property and carry out current repairs. The medical x-ray equipment at the time of transfer was old, but in working order, the borrower used it for 1 year out of three, then the equipment partially failed due to physical wear and tear - the monitor began to show the picture partially, in connection with which the medical equipment specialists suggested the need to replace the spare parts of the converter, the cost of which is about 2 million rubles. (The device itself in the act of acceptance and transfer to the contract is estimated at 1.5 million rubles). That is, by the time the contract expired, the equipment was partially out of order due to its physical 100% wear and tear (the equipment was more than 20 years old at the time of transfer). The landlord went to court to claim compensation for the repairs. Please explain, with reference to judicial practice, how the borrower can prove that at the time of receipt of the device he had 100% wear and tear. If this is proven, will it allow the borrower to be exempted in court from reimbursement for repairs.
Answer
"Evidence of damages
In order to receive compensation from the counterparty for losses, you must first prove that these losses occurred. Indemnification - a variation. Therefore, in order for the right to compensation for damages to arise, it is necessary to have all the conditions under which civil liability arises: *
1. Illegal behavior of the counterparty
Losses cannot be caused by lawful actions of the counterparty. So, if the counterparty has exercised its right to unilaterally refuse to perform the contract, then this cannot serve as a basis for recovering any losses from it, even if the other party suffers any property losses as a result of terminating the contract. But if the contract or the law prohibits a unilateral refusal, in such a situation there are grounds for claiming damages. Another example: if the debtor of a monetary obligation in good faith repays his debt to the creditor on time, then this cannot cause losses to the latter. Therefore, if the parties have agreed on a deferred payment and the buyer transfers the money in accordance with the contract, the seller cannot claim that this delay has caused him losses. But if the debtor violated the terms of the contract and repaid his debt to the counterparty at the wrong time, this may entail losses.
Therefore, the illegal behavior of the counterparty can be expressed:
- in his failure to fulfill the terms of the obligation (for example, he did not transfer the amount of the debt);
- in improper fulfillment of the terms of the obligation (for example, did not transfer the amount of the debt on time).
Illegal behavior of the counterparty can be expressed in various forms: non-payment of funds, damage or misappropriation of someone else's property, non-transfer of paid goods, unauthorized disposal of someone else's property, etc.
In this case, the creditor must pay special attention to fixing the fact of illegal behavior of the counterparty. For example, if the buyer did not transfer funds under the contract, it is possible to confirm the fact of non-fulfillment of the terms of the contract using a current account statement received from the creditor's bank.
2. Causing harm to the creditor by illegal actions of the counterparty
Wrongful conduct alone is not sufficient to cause losses to the creditor. To do this, it is necessary that harm be caused by this illegal behavior. In other words, the creditor should experience adverse property consequences due to the illegal behavior of the debtor.
For example, if the debtor is three days late in paying a debt of 3 thousand rubles. to a counterparty whose annual turnover is estimated at tens of millions of rubles, this, most likely, will not entail losses for the creditor.
If the organization owed its creditor several million rubles, because of which the latter was unable to purchase the next batch of goods for subsequent use in entrepreneurial activity, and because of this the latter was suspended for a while, then harm to the creditor is obvious.
The difficulty is that in practice there may be many situations in which the conclusion about the presence or absence of harm is not so obvious.
It should be borne in mind that the harm caused by the unlawful behavior of the debtor can be of a different nature ():
‒ real damage - loss or damage to property, as well as expenses that must be made to restore the violated right;
It must be borne in mind that if new materials were used or will be used to repair damage to the plaintiff's property, then, as a general rule, the costs of such elimination are included in the real damage to the plaintiff in full. It will not matter, however, that the value of the property has increased or may increase compared to its pre-damage value. However, the court may reduce the amount of compensation payable if the defendant proves or it follows from the circumstances of the case that there is another, more reasonable and widely used way of repairing such damage to such property.
In addition, it should be borne in mind that a decrease in the value of the plaintiff's property compared to its value before the defendant violated the obligation or caused harm to them will be considered real damage even if it can directly manifest itself only when this property is alienated in the future (for example, loss of commodity the value of a vehicle damaged in an accident).
Such clarifications are contained in the resolution of the Plenum of the Supreme Court of the Russian Federation of June 23, 2015 No. 25 “On the application by the courts of certain provisions of Section I of Part One of the Civil Code of the Russian Federation” (hereinafter referred to as the resolution of the Plenum of the Supreme Court of the Russian Federation No. 25).
‒ Lost Profit - unearned income that a person would have received under normal conditions in the absence of a violation of his rights.
Since lost profits represent lost income, when resolving disputes related to its compensation, it must be taken into account that its calculation, which is presented by the plaintiff, as a rule, is approximate and is of a probabilistic nature. This circumstance in itself cannot serve as grounds for dismissing the claim.
Such clarifications are contained in the resolution of the Plenum of the Supreme Court of the Russian Federation No. 25.
To prove the harm caused by the debtor, it is enough for the creditor to prove any of the listed types of losses. In this case, the creditor must indicate the amount of losses that were caused to him by the illegal actions of the debtor and which the creditor asks to recover from the debtor.
In some cases, it is extremely difficult or even impossible to calculate the exact amount of damages caused. In such a case, the court must establish the amount of damages to be compensated with a reasonable degree of certainty. At the same time, the court cannot refuse a claim for the recovery of damages only for the reason that the plaintiff did not prove the exact amount of the losses caused to him or their amount cannot be established with a reasonable degree of certainty. In this case, the court determines the amount of damages, taking into account all the circumstances of the case, based on the principles of fairness and proportionality of liability to the committed violation of the obligation.
3. Causal relationship between the wrongful behavior of the debtor and causing harm to the creditor
In order to recover compensation for losses from a negligent debtor, it is necessary to prove that these losses arose precisely because of non-fulfillment or improper fulfillment of the terms of the concluded contract by him.
After all, if there is no causal relationship between the creditor's losses and the debtor's unlawful behavior, then there are no grounds for recovering damages from the debtor.
In some cases, the causal relationship is obvious. For example, redevelopment of the premises not agreed with the landlord inevitably leads to the latter's losses associated with the need to restore the premises to its original state. In this case, the lessor only needs to prove that he incurred the corresponding costs to bring the leased object to its original state.
Professional help system for lawyers, where you will find the answer to any, even the most complex question.
