Average annual total accounting value of fixed assets. Calculation of the average annual cost of fixed assets Calculator of the average annual cost of fixed assets

Fixed production assets (FPF) are means of production for long-term use: buildings, structures, machinery and equipment, etc.

To calculate depreciation charges and indicators of the efficiency of use of fixed production assets, their average annual cost is calculated.

We calculate the average annual cost for each type using formulas depending on the initial data.

For transfer devices, a disposal of 17,900 thousand rubles is planned. in the 1st quarter, the average annual cost of OPF is planned according to the formula

where F is the average annual cost of open pension fund, thousand rubles;

F 1.01 -- cost of OPF at the beginning of the year, thousand rubles;

FN.S.G. -- cost of open pension fund at the beginning of the next year, thousand rubles;

F 1.02, ..., F 1.12 - cost of open pension fund at the beginning of each month, thousand rubles.

For machinery and equipment, it is planned to commission 84,300 thousand rubles. from June 1, the average annual cost of OPF can be calculated using the formula

where F VV is the cost of the OPF put into operation, thousand rubles;

F CHOICE - cost of decommissioned OPF, thousand rubles;

t 1 -- quantity full months, remaining until the end of the year from the moment of putting the OPF into operation;

t 2 -- the number of full months remaining until the end of the year from the date of disposal

OPF out of operation.

For vehicles, it is planned to retire 2800 thousand rubles. in August, the average annual cost of OPF can be calculated using formula 5

enterprise revenue costs profitability

Since the input time is 1620 thousand rubles. is not planned for computer technology, then the average annual cost of the general fund can be calculated using the formula

F NG + SF BB - SF SELECT,

where F NG is the cost of OPF at the beginning of the year, thousand rubles;

F VV - cost of OPFs put into operation, thousand rubles;

F CHOICE - cost of decommissioned OPF, thousand rubles.

5300 + = 6110 thousand rubles.

We calculate the structure for each type of OPF using the example of machinery and equipment:

where is the average annual cost of OPF by element, thousand rubles;

Total average annual cost of OPF, thousand rubles.

We summarize the calculation results in Table 2.

Table 2 -- Average annual cost and structure of open pension fund

According to this RUES, the active part includes machinery and equipment, transmission devices, computer equipment, tools and vehicles, and make up 63.8% of the total cost of OPF. The passive part of the general public fund includes buildings and constitutes 36.2% of the total cost of the general public fund. In general, according to this RUES, the structure of the OPF is rational

The average annual cost of fixed assets is an indicator characterizing the average cost of a company's fixed assets. It also allows you to assess how effectively the company uses its own resources. The article contains methods of calculation and scope of application of the indicator.

What are fixed assets

Fixed assets are property that an enterprise owns on a long-term basis and which is used in the company's activities.

Fixed assets can be used for both production and non-production purposes. For example, spinning machines in a weaving factory are assets for production purposes; they are a means of labor and take part in the production of fabric. As for fixed assets for non-productive purposes, these include, for example, sanatoriums, educational institutions, residential buildings - in other words, property transferred to the management of non-profit structures.

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Budget for repairs and maintenance of fixed assets This form will help plan the costs of maintenance and current repairs of fixed assets, including buildings and structures, vehicles, industrial equipment, etc.

Report on the movement of fixed assets and intangible assets The report contains data on all business transactions with fixed assets and intangible assets, as well as information on their initial and residual value. The document will help you understand which objects the company planned to purchase, which of them were purchased, as well as determine the date of their receipt and disposal.

The article will focus primarily on fixed assets for production purposes (hereinafter referred to as FIF).

Fixed assets are classified depending on the scope of their application, as well as the number of years during which they can be used. Thus, warehouse buildings, agricultural machinery and office furniture are classified as fixed assets, but fall into different groups.

In order to assess how much fixed assets an enterprise owns and how efficiently these funds are used, as well as to understand in what amount and over what period depreciation should be made, it is necessary to make a valuation of fixed assets. To do this, we calculate the average annual cost of fixed production assets.

Formulas for calculating the average annual cost of fixed assets

There are several formulas for the average annual cost of OPF.

Basic formula for the average annual cost of fixed assets

If high accuracy does not play a significant role and the priority is simplicity of calculation, then, as a rule, the following basic algorithm is used to determine the average annual cost of fixed assets:

Ssr. = (Sn.g. + Sk.g.) / 2

Example 1

Let’s assume that the cost of the open pension fund at the beginning of the year was 20,000 thousand rubles.

The price of the fixed assets put into operation was, thousand rubles:

• 300 – in April,
• 200 – in July,
• 400 – in September.

And the cost of written-off fixed assets was, thousand rubles:

• 100 – in October,
• 500 – in November.

The cost of the PF at the end of the year will be: 20,000 + (300 + 200 + 400) - (100 + 500) = 20,300

Let's determine the average annual cost of fixed assets using the basic formula: (20,000 + 20,300) / 2 = 20,150

Formula for calculating the average annual cost of open pension funds, taking into account the time of their write-off and commissioning

The basic formula for calculating the average annual cost of open pension funds is convenient to use, but has a significant drawback. Since it does not take into account the moment of putting PF into operation and the moment of their write-off, it cannot be used in a situation in which high accuracy of calculations is fundamental.

For such a case, a different formula that takes into account the dynamics of receipt and disposal of fixed assets is more suitable.

Ssr. = Sn.g. + M1 /1 2 * Enter. - M2 / 12 * Select.

where C ng is the cost of open pension fund at the beginning of the year,

With input – the cost of open production facilities put into operation during the year,

From select – the value of assets written off during the year,

M1 – time during which the entered PFs were used (in months)

M2 – time during which the written-off assets were not used (in months)

Example 2

Let's take the initial data of example 1 as a basis and calculate the average annual cost of fixed assets, taking into account their input (write-off):

Avg = 20,000 + (8/12 * 300 + 5/12 * 200 + 3/12 * 400) - (10/12 *100 + 11/12 *500) = 19841.67 thousand rubles.

Note that this calculation method is more labor-intensive, but at the same time more accurate - since it allows us to take into account the uneven operation of funds. The average annual cost of the PF, calculated in this way, is also called the average annual full accounting value of fixed assets.

Calculation of the average annual cost of OPF according to the balance sheet

The average annual cost of OPF can also be determined using balance sheet indicators as a basis.

The formula used for this calculation will be:

Ssr. = Sat + (Svd. * M) / 12 - (Sb. * (12 - Mf)) / 12

where СБ – book value of fixed assets,

Cvved. – the cost of the general fund, the funds put into operation,

Csel. – the cost of written-off OPF objects,

M – time that has passed since the start of using the OPF (in months),

Мф – time during which the OS was used before its disposal (in months).

The residual (book value) value of all general operating assets of the organization is indicated on line 150 of the balance sheet.

Determination of the average annual cost of OPF based on the average chronological

If the goal of calculations is maximum accuracy, it is advisable to use the average chronological method. First, determine the average values ​​of the cost of general fund for each month (taking into account input and write-off), and then divide the sum of these values ​​by 12.

Сср = ((From 01.01 + From 31.01) / 2 + (From 01.02 + From 28.02) / 2 ... + (From 01.12 + From 31.12) / 2) / 12

where C as of 01.01 is the cost of OPF at the beginning of the first month of the year;

C on January 31 – the cost of the general fund at the end of the first month, and so on.

Example 4

Let's determine the average annual cost of open pension fund using the data from the first example

C on 01.01 = From 31.01 = C on 01.02 = From 28.02 = From 01.03 = From 31.03 31 = From 01.04 = 20000

C at 30.04 = 20000+300= 203000= C at 01.05 = C at 31.05 = C at 01.06 = C at 30.06 = C at 01.07

From 07/31 = 20300 + 200 = 20500 = From 01/08 = From 08/31 = From 01/09

From 30.09 = 20500 + 400 = 20900 = From 01.10

From 31.10 = 20900 - 100 = 20800 = From 01.11

From 11/30 = 20800 – 500 = 20300 = From 12/01 = From 12/31

С =((20000 + 20000) / 2 + (20000 + 20000) /2 + (20000 + 20000) /2 + (20000 + 20300) / 2 + (20300 + 20300) /2 + (20300 + 20300) /2 + (20300 + 20500) / 2 + (20500 + 20500) / 2 + (20500 + 20900) /2 + (20900+20800) / 2 + (20800 + 20300) / 2 + (20300 + 20300) / 2) / 12 = 20337.5 thousand rubles

The method that uses the chronological average is the most accurate, but at the same time the most labor-intensive algorithm for calculating the average annual cost of the general fund.

Calculation of the average annual cost of PF according to the rules of the Tax Code

The Tax Code of the Russian Federation enshrines a special algorithm for calculating the average annual cost of a PF, which taxpayers are required to use when calculating the property tax of organizations.

Avg= (State as of 01.01 + State as of 01.02 + ... + State as of 01.12 + State as of 31.12) / 13

Example 5

Table 1. Residual value of the enterprise's fixed assets (thousand rubles)

Let's calculate the average annual cost of the PF:

(400 + 380 + 360 + 340 + 320 + 300 + 280 + 260 + 240 + 220 + 200 +180 + 160) : (12 months + 1) = 280 thousand rubles.

Using the average annual cost of OPF in economic analysis

Let's consider the scope of application of the average annual cost of OPF in the calculation of other economic indicators.

If we take the volume of products produced by the enterprise and divide it by the average annual cost of general production, we get capital productivity ratio, which actually shows , how many products produced in monetary terms account for 1 ruble of fixed assets.

If the capital productivity of an enterprise increases over time, this allows us to conclude that the company's capacity is being used efficiently. A decrease in capital productivity, on the contrary, indicates the opposite.

If we take the average annual cost of general production as a dividend, and use the volume of production as a divisor, we get a capital intensity ratio, which allows us to determine what cost of fixed assets is needed to produce a unit of output.

If we divide the average annual cost of OPF by the average number of employees, this will allow us to calculate the capital-labor ratio, which shows the extent to which each of the enterprise’s employees is provided with the necessary means of labor.

If the average annual cost of the general fund is multiplied by the depreciation rate coefficient, which characterizes the operating conditions of the funds, we obtain the amount of depreciation charges for the year. This indicator can be used not only as a retrospective indicator, but also as a forecast indicator when drawing up business plans.

Average annual cost of fixed assets (FPE)- an indicator that any accountant needs to calculate property taxes. We will explain below how to calculate the indicator and where to get the formula from.

Formula for calculating the average annual cost of fixed assets

Since the procedure for paying taxes is fixed in the Tax Code, the formula for calculating any tax can be found there. Property tax is no exception.

Tax base for calculation property tax serves as the average annual cost of fixed assets.

The detailed calculation procedure is described in clause 4 of Art. 376 Tax Code of the Russian Federation.

GHS = (A1 + A2 + A3 + A4 + A5 + A6 + A7 + A8 + A9 + A10 + A11 + A12 + B1) / 13, Where

SGS - average annual cost;

A2-A12 - the residual value of the property on the 1st day of each month, where the figure is the serial number of the month (for example, A3 - the residual value as of March 1);

The denominator of the formula contains the number 13 - this is the number of months in the tax period increased by one (12 + 1). The numerator ultimately also adds up 13 indicators.

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Calculation of the average cost of fixed assets with an example

Average cost differs from average annual cost in that it is used only when calculating advance property tax payments.

An example of a formula for calculating the average cost for six months:

CC = (A1 + A2 + A3 + A4 + A5 + A6 + B1) / 7, Where

СС - average cost;

A2-A6 - the residual value of the property on the 1st day of each month, where the figure is the serial number of the month (for example, A3 - the residual value as of March 1);

Unlike the formula for calculating the average annual cost, in the above formula all indicators are taken as of the 1st day of the month; data at the end of the month is not used.

Pay attention! The calculations do not use the residual value of objects that are not subject to property tax or are accounted for cadastral value.

Example. Auto-jazz LLC repairs premium cars. Auto-jazz has repair equipment on its balance sheet.

Residual value of fixed assets in rubles:

as of 01/01/2018 - 589,000;

as of 02/01/2018 - 492,000;

as of 03/01/2018 - 689,000;

as of 04/01/2018 - 635,000.

In February, new equipment was purchased, as a result of which the residual value at the beginning of March became higher.

Let's calculate the average cost for January - March:

SS = (589,000 + 492,000 + 689,000 + 635,000) / 4 = 601,250.

Calculation of the average annual cost of fixed assets with an example

As we wrote above, the average annual value is needed to calculate the annual property tax.

Let's look at an example of calculating the GHS. Auto-jazz LLC repairs premium cars. Auto-jazz has repair equipment on its balance sheet. No equipment was purchased or written off during the year. Monthly depreciation amounted to 37,000 rubles.

Residual value in rubles:

as of 01/01/2018 - 989,000;

as of 02/01/2018 - 952,000;

as of 03/01/2018 - 915,000;

as of 04/01/2018 - 878,000.

as of 05/01/2018 - 841,000;

as of 06/01/2018 - 804,000;

as of 07/01/2018 - 767,000;

as of 08/01/2018 - 730,000;

as of 09/01/2018 - 693,000;

as of 10/01/2018 - 656,000;

as of November 1, 2018 – 619,000;

as of 12/01/2018 - 582,000;

as of 01/01/2019 - 545,000.

GHS = (989,000 + 952,000 + 915,000 + 878,000 + 841,000 + 804,000 + 767,000 + 730,000 + 693,000 + 656,000 + 619,000 + 582,000 + 545,000) / 13 = 767,000 rubles.

How to determine the average annual cost of fixed assets on the balance sheet in thousand rubles.

The balance sheet is an excellent source for determining and analyzing the return on assets.

The average annual value of property is often used for analysis. To do this, you need to take the figures recorded in Section I of the balance sheet on the line “Fixed assets”. For comparison, two years are taken, for example the reporting year and the previous one.

SGS = (Gotch + Gpred) / 2, where

Gotch - the cost of the OS at the end of the current year;

Gpred - the cost of the operating system at the end of the previous year.

Let's consider an example of calculating the GHS from the balance sheet. Auto-jazz LLC repairs premium cars. Auto-jazz has repair equipment on its balance sheet. The cost of the operating system on the balance sheet as of December 31, 2017 is 983,000 rubles, and as of December 31, 2018 - 852,000 rubles.

To get the GHS, we use the above formula:

GHS = (983,000 + 852,000) / 2 = 917,500 rubles.

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The average annual cost of fixed assets - the formula by which it is calculated is fixed in the Tax Code of the Russian Federation - is taken into account when calculating the property tax of legal entities. Read about the aspects of calculating this cost in our article.

Calculation of the average cost of fixed assets

The average cost of fixed assets (FPE) has a calculation algorithm similar to that used in determining the average annual (i.e., average for the year) cost, but is used when calculating advance payments for property tax for reporting periods, the duration of which is equal to 1 quarter, six months and 9 months (clause 2 of article 379 of the Tax Code of the Russian Federation).

The algorithm for calculating the average cost of an OS is fixed in paragraph. 1 clause 4 art. 376 Tax Code of the Russian Federation. It involves the summation of the residual value of objects for the first days of the months of the reporting period and for the first day of the month occurring after its completion. The amount is divided by the number of terms involved in the calculation. Data on objects do not take part in the calculation:

• not subject to property tax;
• subject to this tax from another object (cadastral value).

Read more about fixed assets valued at cadastral value in the article “For which real estate objects the tax base is calculated based on the cadastral value” .

For clarity of explanation, we will determine the average cost of fixed assets using the example of data relevant for the period after 2018 (taking into account the abolition of the tax on movable property from 2019).

Example 1

Express Stirka LLC operates as a self-service laundry in Moscow. The company owns taxable assets in the form of a power line and non-residential premises for a laundry. The premises are an object for which the tax base is the cadastral value, since it is intended to serve the household needs of the population (subclause 2, clause 4, article 378.2 of the Tax Code of the Russian Federation). Based on the results of the 1st quarter, the accounting data reflects the following data:

In calculating the average cost of fixed assets, the residual value of the power line is used, defined as the difference between the original cost and depreciation. It is equal to:

(309,051 + 305,372 + 301,693 + 298,014) / 4 (number of reporting months + 1) = RUB 303,533.

The tax on non-residential premises based on cadastral value is calculated separately.

For the algorithm for calculating tax on such operating systems, see the article “Step-by-step instructions for calculating property tax from cadastral value” .

Calculation of the average annual cost of OS

The average annual cost of fixed assets is used when calculating the amount of property tax for a tax period, the duration of which is 1 year (clause 1 of Article 379 of the Tax Code of the Russian Federation). Here, the calculation (carried out on the same principle as determining the average cost) involves 13 amounts (for the first days of all months of the year and for its last day). The algorithm for calculating the average annual cost of fixed assets is described in paragraph. 2 clause 4 art. 376 Tax Code of the Russian Federation.

IMPORTANT! When calculating the average annual cost of fixed assets for organizations registered or liquidated (reorganized) during the year, the whole number of months in the year is also taken, and not the number of months of the actual operation of the organization (letter of the Ministry of Finance of the Russian Federation dated September 16, 2004 No. 03-06-01-04/ 32).

Let's calculate the average annual cost using the example of a reorganized organization.

Example 1 (continued)

That same year, Express Washing LLC decided to join a larger laundry organization. The reorganization completion date is July 23. Based on the results of activities from April to July 23, the accounting records reflect the cost of the power line:

Average annual cost of a power line: (309,051 + 305,372 + 301,693 + 298,014 + 294,335 + 290,656 + 286,977 + 283,298 + 0 + 0 + 0 + 0 + 0) / 13 (total number of months in a year + 1 ) = 182,261 rub.

How to determine the average annual cost of fixed assets on the balance sheet in thousand rubles.

The average annual cost of fixed assets, calculated based on information from the balance sheet, is used to determine the organization's profitability indicators.

The calculation algorithm is simple - the sum of the indicators on the balance sheet line “Fixed assets” at the end of the year being assessed and at the end of the previous year is divided by 2.

Example 2

Read about calculating profitability in the article “The procedure for calculating the profitability of an enterprise (formula)” .

But the cost of fixed assets calculated in this way will not be suitable for determining the tax.

Results

The average and average annual cost of fixed assets, calculated from their residual value, are needed when determining the property tax base. The average cost is used in calculations for reporting periods, and the annual average is used when calculating the amount of tax for the year. The algorithms for determining them are identical: the residual value of the fixed assets is summed up for the first months of the period and on its last day, and then divided by the number of terms involved in the calculation. In this case, the zero values ​​of the amounts must also be used.