In order to implement the correct taxation, RF Government Resolution No. 1 establishes the useful life of a fixed asset (OS). For its regulation, there is a special OS classification. In addition, the Tax Code of the Russian Federation establishes some special rules for calculating these terms, which apply to funds already in use or received as a contribution to the capital of this enterprise.
Since 2009, these standards have been unified for all objects acquired by the enterprise, regardless of the method of acquisition.
In the specified classifier, all operating systems are divided into 10 groups, depending on what is the useful life for objects assigned to this particular group.
At the same time, any enterprise or organization has the right at its sole discretion to regulate the useful life of wasps. Practice is determined by the very essence of this concept. This essence lies in the fact that the term itself is the time during which a particular OS object is capable of generating revenue for an enterprise or company, and is also used for production or commercial purposes of the enterprise. Independence for determining the period under consideration follows from the fact that in each of the enterprises the activity and frequency of use of different operating systems differ. For some types, it is calculated on the basis of the performance indicators of the enterprise. This is most often the number of products or works. Moreover, the indicator is reflected in physical units. The deadline is set when the operating system is accepted for accounting.
If the useful life of the fixed asset is not specified in its technical specifications or in the operating manual, if it cannot be determined by the standards, the organization or enterprise can establish it independently, guided by the following considerations and assumptions:
- based on the expected expected effective period of production operation;
- based on the forecast for the physical depreciation of the OS;
- other possible restrictions.
It should be borne in mind that the calculation of depreciation in the event that the organization or enterprise themselves determine the useful life of the fixed asset is carried out only for those funds that were acquired by these organizations or enterprises after 1998. To correctly reflect all this in accounting, information about the time of putting the OS into operation, and, consequently, about the norms for calculating depreciation deductions, is indicated in a special act ( OS-1). The form and procedure for completing this document are set out in Resolution No. 71A of the State Statistics Committee of the Russian Federation. Such an act, according to this resolution, acts as the primary accounting source for writing off obsolete operating systems and acquiring new ones.
Quite often, a situation arises when the time of the real operation of the OS by the previous owner is equal to the period that provides for the useful life of the fixed asset, established by the previously considered classifier or technical conditions. In addition, a situation may arise when this period is shorter than the period of actual use. Therefore, in order to avoid inconsistencies in accounting, it is imperative to take care of documentary confirmation of the operating life of the operating system by the previous owner. According to the Tax Code of the Russian Federation, these may include tax base data, an accountant’s certificate from the company of the previous owner of the fixed asset, and tax accounting indicators.
Correct accounting of the actual use of equipment is important not only for the problems considered. This accounting is an important parameter in choosing the direction of the company’s development, it is a necessary factor in making the right management decisions.