Amortization premium is what?

Almost every enterprise has fixed assets (OS). They have a property to wear out. Under the rules of the PBU, the accounting of the OS is maintained and depreciation is charged on them.

Depreciation deductions

суммы, направленные на возмещение износа ОС. This amount is aimed at recovering the wear of the OS. They are included in the costs of circulation or production.

суммы, рассчитываемые на основе балансовой стоимости соответствующих объектов и норм. Depreciation deductions are amounts calculated on the basis of the carrying amount of the relevant items and norms. The norm is the annual percentage compensation of the cost of the worn out part of the OS.

Property groups

They are formed depending on the duration of the useful exploitation of objects:

• Group I - 1-2 years;
• II - 2-3;
• III - 3-5 years;
• IV - 5-7;
• V is 7-10;
• VI - 10-15;
• VII - 15-20;
• VIII - 20-25;
• IX - 25-30;
• X - more than 30 years.

What is a depreciation premium of fixed assets?

In the legislation this term is not disclosed. However, accountants and economists apply the concept quite actively in their activities.

The taxpayer may include in the costs recorded in the reporting period (depending on the taxation regime) the cost of capital investment in the OS, that is, the costs that the enterprise can recognize at a time. This "privilege" is an amortization premium. может производиться, в том числе, на достройку, реконструкцию, модернизацию объекта. Charging can be made, including, for completion, reconstruction, modernization of the facility.

Restrictions

There are several of them.

невозможно в отношении объектов, полученных на безвозмездной основе. First, the use of an amortization premium is impossible with respect to objects received on a non-reimbursable basis. The corresponding rule establishes 9 point 258 of the Tax Code article.

. Secondly, the maximum amount of the amortization premium is set . For OC in I-II and VIII-X groups, it is 10%, and for other objects (III-VII) - 30% (previously 10%).

These indicators are used in the creation, partial liquidation, acquisition, additional equipment, technical re-equipment, etc.

Recovery

It is produced upon sale before the expiration of 5 years from the time the OS is put into operation. простыми словами, включение ее суммы в доходы. Recovery of the amortization premium is, in simple words, the inclusion of its amount in income. The corresponding requirement is stated in Par. 4 9 of item 258 of the Tax Code.

A 10-percent and 30-percent amount for any expenses is subject to recovery. For other disposal methods, this procedure is not provided.

Transitional Provisions

The new edition of Article 258 of the Tax Code came into force in 2009.

In accordance with para. 2 3 of clause 272 of the Code, the amortization premium is the amount that is recognized in the costs of the period in which the accrual of depreciation of the objects into which the capital investments were made was started.

It follows that when you purchase / create an object, a 30% premium applies to funds put into operation from December 2008. And in the case of reconstruction and in other cases stipulated by Article 9 of Article 258 of the Tax Code, this "privilege" can be used if The initial price of the improved objects is changed after January 1. 2009

However, on the basis of the provisions of paragraph 10 of paragraph 9 of Article ФЗ No. 224, the provisions of the new version of Art. 258 should be applied to the OS, put into operation from January 2008. Accordingly, the accountants had a question: should an amortization premium be included in revenues if the object purchased and put into operation in 2008 was the same year and implemented?

First, the Ministry of Finance explained that it is necessary to restore the premium. However, a different opinion was subsequently expressed. As a result, the following position was adopted.

If the new provision on mandatory restoration of the premium (that is, before January 1, 2009) of the OS purchased in 2008 is implemented, the payer should not include its amount in revenue. This conclusion is formulated on the basis of clause 2 5 of the Tax Code article, according to which legislative acts on taxes and fees, fixing new duties or worsening the position of a business entity in another way, do not have retroactive effect.

It is worth mentioning that in case of realization after 01.01.2009 of the property put into operation from January 1, 2008, the amortization premium should be restored.

Practical use

Payers can apply the premium, regardless of the way depreciation is calculated.

If a linear method is used, the initial cost of the object is reduced by the amortization premium. стоимость берется за основу для исчисления ежемесячного износа в налоговом учете. This cost is taken as a basis for the calculation of monthly depreciation in the tax account.

If an enterprise uses a non-linear method, the OS, after commissioning, is included (at its original cost reduced by a premium) into the appropriate group (subgroup).

Example

For clarity, let's take a conditional company - ZAO Ivan. The initial data is as follows:

• Accrual of depreciation is carried out by non-linear method.
• With regard to OS III-VII gr. A 30 percent premium is applied.
• In August 2016 the enterprise bought and put into operation the equipment included in the seventh group. The initial cost of the OS is 1 million rubles.

. Now let's calculate the amortization premium . At the end of 9 months. 2016, the company's accountant will consider the following amount as part of the costs:

1 million r. X 30% = 300 thousand rubles.

The remaining part of the cost of equipment (1 million rubles - 300 thousand rubles = 700 thousand rubles) should be included in the total balance of the VII group from September 1, 2016.

Do I need to reflect the use of the award in financial policy?

Tax specialists and financiers believe that if an enterprise applies a "privilege", then it must be consolidated in accounting policy. The corresponding conclusion is present in the Letters of the Ministry of Finance and the Federal Migration Service.

Arbitration courts hold a different position. факт в учетной политике не закреплять. In particular, they believe that the company can use a depreciation premium and this fact is not fixed in the accounting policy.

Lawyers, in turn, recommend that they reflect the decision to use the "privilege" in order to avoid conflicts with the IFNS.

Consequences of use

In accounting, you can not use a depreciation premium. , соответственно, в месяце начала исчисления сумм на износ объекта, образуется больший расход. In tax accounting , respectively, in the month of the beginning of the calculation of amounts for the wear and tear of the object, a greater expense is formed. Between accounts there is a temporary taxable difference. It leads to the emergence of IT (deferred tax liability).

From the second month of the calculation of depreciation amounts, the tax accounting expense will be lower than in the accounting one. This is due to the fact that the size of the monthly depreciation will be higher, since the calculation is carried out at the original cost without taking into account the premium.

Accordingly, from the second month the temporary difference will decrease, and IT will be repaid.

Features of reflection

. Consider wiring with a depreciation premium . Take a conditional enterprise LLC Antey. The initial data is as follows:

• In March 2016 the enterprise purchased and put into operation the OS, included in the III group.
• The cost of the facility is 1 million 200 thousand rubles. (without VAT).
• Duration of useful operation - 60 months. (5 years).
• The expenses and incomes at the enterprise are determined by the accrual method.
• In the tax accounting for OS III-VII groups a 30 percent premium is applied.
• Accrual of depreciation is made by a linear method both in tax and in accounting.

In March 2016, the accountant makes notes:

• Db cc. 08 sub. "Acquisition of the OS" Cd. 60 - 1 200 000 - purchase of the fixed asset was taken into account;
• Db cc. 01 sub. "Own OS" Cd. 08 sub. "Acquisition of OS" - 1 200 000 - reflects the commissioning of the OS.

будет произведен в апреле. The depreciation premium will be accounted for in April. In the tax account will be reflected the amount of 360 thousand rubles. (1 million 200 thousand rubles x 30%). The monthly depreciation amount will be:

(1 million 200 thousand rubles - 360 thousand rubles.) / 60 months. = 14 thousand rubles per month.

The total expenditure in April in the tax accounting will be:

360 thousand r. + 14 thousand rubles. = 374 thousand rubles.

Between the accounts there is a temporary difference. It is:

374 thousand rubles. - 20 thousand rubles. = 354 thousand rubles.

It, in turn, leads to the emergence of IT:

354 thousand rubles. X 20% = 70,800.

Postings in April should be as follows:

• Db cc. 20 Cd. 02 - 20 thousand rubles. - depreciation accrued for the OS;
• Db cc. 68 sub. "Calculations on income tax" Cd. 77 - 70,800 r. - it is taken into account IT.

In May and the following months, throughout the useful life of the facility, the expense in accounting will be greater (20 thousand rubles> 14 thousand rubles). In other words, there will be a temporary difference of 6 thousand rubles. Accordingly, it decreases by 1200 r. (6 thousand rubles x 20%).

Postings should be as follows:

• Db cc. 20 Cd. 02 - 20 thousand rubles. - Accumulated depreciation of the OS;
• Db cc. 77 Cd. 68 subst. "Calculations on the profit tax" - 1200 r. - partial repayment of IT is taken into account.

Difficulties with the restoration of the premium

Accountants have questions in connection with the fact that neither in para. 4 9 clauses 258 of the Tax Code article, nor in other norms 25 of the chapter of the Code it is said about when it is necessary to restore the premium: in the period of its use or realization of the OS.

According to the provisions of sub. 5 items of 4 271 items, receipts in the form of the amounts of the restored reserve and other similar incomes must be reflected on the last day of the tax (reporting) period, in which they, in fact, are being restored. The Finance Ministry explained that the amortization premium, recorded in the expenses under para. 2 9 points of art. 258 NC, are included in the database in the period in which the OS was implemented.

Also, accountants are interested in the following questions: does the inclusion of the premium in the income indicate that the company actually loses this amount and can not take into account 10% or 30% of the initial price of the object in costs? Can the payer, by restoring the premium, reduce the proceeds from the sale of the money by the same amount?

The Finance Ministry explained that the business entity does not have the right to recalculate the amount of depreciation on the sold object for past periods and its residual amount. In this connection, on the basis of sub. 1 of item 1 of item 268 of the Tax Code, the income from the sale of this property can be reduced only by the residual value.

Accordingly, the amortization premium, the amount of which is restored, is not reflected in the composition of costs, neither in the period of its restoration, nor later.

Meanwhile, according to some experts, this position of the Ministry can be considered controversial. It is caused by the following.

The law does not explicitly prohibit the re-inclusion of premiums in expenses. As indicated in the sub. 1 of the first paragraph 268 of the Tax Code, when selling a depreciated facility, income is reduced by the residual value. It is the difference between the original price and the amount of depreciation that is accrued during operation.

The initial cost includes the costs of acquiring, constructing, delivering, manufacturing, bringing to a usable condition.

Then you should refer to the paragraph. 3 9 of point 258 of the Tax Code. It notes that the OC in respect of which the premium was applied are included in the groups at their original cost, minus no more than 10% or 30% (for the relevant group). The amount of these percentages is included in the costs of the tax period.

Nuances

It must be said that the above formulation does not directly reduce the value of the initial price of the OS object. It only stipulates a restriction on the inclusion of costs for the subsequent depreciation of property.

In addition, we are talking about the percentage of the original price, charged to the costs. At the time of the implementation of the object, these amounts are subject to recovery. Accordingly, an enterprise selling the OS and including the premium amount in revenue may reduce the sale profit on the residual price of the facility, calculated in such a way as if the premium were not applied.

Problems with deadlines

As indicated in para. 4 9 items 258 of the Tax Code, it is necessary to restore the premium when implementing the OS before the expiration of 5 years from the date of commissioning. Accountants are wondering whether to comply with this requirement for property included in I-III group, if the date of sale is fully recovered?

Formally, the enterprise will have to comply with the requirements of the Code, since there are no restrictions on this matter.

The Finance Ministry explained that from 01.01.2009 the premium should be restored regardless of whether the wear is compensated for or not at the time of the implementation of the facility.

Meanwhile, by including the amount in income, you can increase the residual value of such property by the amount of this premium. By the rules of sub. 1 of the first paragraph 268 of the Tax Code, you can reduce the profit from the sale. However, the tax authorities can present claims to organizations in connection with the commission of such transactions.

Determination of the residual price before the expiry of 5 years: example

We take the following initial data:

• The initial cost of the facility is 30 thousand rubles;
• Expenses for capital investments are reflected in the period of commissioning of the operating system (10%) - 3 thousand rubles;
• The amount of depreciation before the date of sale is 7 thousand rubles.

The calculation will be as follows:

• Initial cost = 30 thousand rubles. - 3 thousand r. = 27 thousand rubles.
• Residual price = 27 thousand rubles. - 7 thousand rubles. = 20 thousand rubles.

However, taking into account the above, based on the provisions of the Tax Code, the residual value will be greater:

30 thousand r. - 7 thousand rubles. = 23 thousand r.

Further, suppose that the OS was sold at a price of 25 thousand rubles. In this case, the payer's income will be:

• 25 thousand r. - 20 thousand rubles. = 5 thousand rubles. (Guided by the position of the Ministry of Finance).
• 25 thousand r. - 23 thousand rubles. = 2 thousand p. (Taking into account the norms of legislation).

conclusions

The residual value of the sold object, therefore, can be calculated as the difference between its initial price (costs without deduction of premium) and the residual value (the amount of depreciation without premium).

This approach is recommended for use in determining the payer's income from the implementation of the OS. But in this case, claims from the side of the IFNS are possible.