How to determine the useful life?
The useful life of fixed assets is determined by employees of the tax sphere in accordance with the existing classifier of fixed assets in the tax code. In accounting, this calculation is determined by taking into account multiple criteria.
The main means are tangible assets that are contained by an enterprise for their use in the production, delivery of goods, provision of services for the implementation of administrative and socio-cultural functions, leasing. The period of use of these assets should exceed one year. How to determine the useful life, based on the legislation on accounting and tax accounting?
Useful life of objects
You can find out the useful life from the period during which an object is used for certain purposes. Referring to Article 258 of the Tax Code of the Russian Federation, it is necessary to establish the period of use of fixed assets that were in use.In the case when the company acquires objects of fixed assets that were previously used, it is possible to determine the depreciation rate by taking into account the useful life. If the useful life is equal to the useful life of fixed assets, you can set the useful life for a particular OS yourself, taking into account various factors, such as safety requirements.
In order to determine the useful life of the object, it is also necessary to include it in the same depreciation group as the acquired depreciation assets. So, you can use 2 ways to find out the useful life of the OS: the first, based on the total term, and the second, based on the remaining useful time.
The useful life of the car
First of all, in order to determine the useful life of the car, it is necessary to select in the All-Russian classifier of fixed assets the section “Means of transport”. Here you will need to choose a code for the purchased car.Next, you need to open the classification of fixed assets included in the depreciation groups, after which the selected code needs to find the depreciation group for the car. Then you should set the useful life of the vehicle to the extent that is set for a particular depreciation group.
In the case when the purchased car cannot be assigned a code according to the classifier, it is necessary to independently determine its useful life. General standards, by definition, are established in paragraph 20 of the Accounting Regulations for Fixed Assets. Thus, based on these standards, the organization has the full right to establish the useful life of the asset. When the useful life of the car will be installed, it is necessary to issue an order and send it to the manager for signature.
To establish the useful life for a used car is necessary taking into account its operation from the previous owner. To do this, subtract from the useful life of the amount of time the actual operation of the machine from the previous owner.
The useful life of the program 1C
The useful life of 1C is very easy to learn. For its users of any software product, the company "1C" sends out letters, which indicates the useful life. If for any reason the user has not received such a letter, you should simply send a request to the company to provide the necessary information. Thus, all users of this software may not worry about incorrect calculation of useful life.