The value of fixed assets formula. The average annual value of fixed assets: methods of calculation and analysis

Fixed assets are means of labor that repeatedly participate in the production process, while maintaining their natural form, gradually wearing out, transferring their value in parts to newly created products. These include funds with a service life of more than one year and a cost of more than 100 minimum monthly wages. Fixed assets are divided into production and non-production assets.

Production assets are involved in the process of manufacturing products or providing services (machines, machines, devices, transmission devices, etc.).

Non-production fixed assets do not participate in the process of creating products (residential buildings, kindergartens, clubs, stadiums, clinics, motels, etc.).

The following groups and subgroups of fixed assets are distinguished:

1. Buildings (architectural and construction objects for industrial purposes: workshop buildings, storage facilities, production laboratories, etc.).
2. Buildings (engineering and construction facilities that create conditions for the production process: tunnels, flyovers, roads, chimneys on a separate foundation, etc.).
3. Transmission devices (devices for the transmission of electricity, liquid and gaseous substances: power networks, heating networks, gas networks, transmissions, etc.).
4. Machines and equipment (power machines and equipment, working machines and equipment, measuring and regulating instruments and devices, computers, automatic machines, other machines and equipment, etc.).
5. Vehicles (diesel locomotives, wagons, cars, motorcycles, cars, carts, etc., except for conveyors and conveyors included in the production equipment).
6. Tools (cutting, percussion, pressing, sealing, as well as various devices for mounting, mounting, etc.), except for special tools and special equipment.
7. Production equipment and accessories (items to facilitate the performance of production operations: work tables, workbenches, fences, fans, containers, shelving, etc.).
8. Household equipment (office and household items: tables, cabinets, hangers, typewriters, safes, duplicators, etc.).
9. .Other fixed assets. This group includes library funds, museum valuables, etc.

The proportion (in percent) of various groups of fixed assets in their total value at the enterprise represents the structure of fixed assets. In machine-building enterprises, the largest share in the structure of fixed assets is: machinery and equipment - on average about 50%; buildings about 37%.

Depending on the degree of direct impact on the objects of labor and production capacity of the enterprise, the main production assets are divided into active and passive. The active part of fixed assets includes machinery and equipment, vehicles, tools. To the passive part of fixed assets include all other groups of fixed assets. They create the conditions for the normal operation of the enterprise.

Accounting and valuation of fixed assets

Fixed assets are recorded in physical and value terms. Accounting for fixed assets in physical terms is necessary to determine the technical composition and balance of equipment; to calculate the production capacity of the enterprise and its production units; to determine the degree of wear and tear, use and terms of renewal.

The source documents for accounting for fixed assets in physical terms are passports of equipment, jobs, enterprises. The passports provide a detailed technical description of all fixed assets: year of commissioning, capacity, degree of deterioration, etc. The enterprise passport contains information about the enterprise (production profile, material and technical characteristics, technical and economic indicators, equipment, etc.) necessary for calculating production capacity.

Cost (monetary) valuation of fixed assets is necessary to determine their total value, composition and structure, dynamics, depreciation, as well as assess the economic efficiency of their use.

The following types of monetary valuation of fixed assets:

1. Valuation at historical cost, i.e. at actual costs incurred at the time of creation or acquisition (including delivery and installation), in the prices of the year in which they are manufactured or purchased.
2. Replacement cost estimate, i.e. at the cost of reproduction of fixed assets at the time of revaluation. This cost shows how much the creation or acquisition of the previously created or acquired fixed assets would cost.
3. Valuation based on initial or restoration taking into account depreciation (residual value), i.e. at a cost that has not yet been transferred to finished products.

The residual value of fixed assets Fost is determined by the formula:

Fost \u003d Fnach * (1-On * Tn),

where Fnach - the initial or replacement cost of fixed assets, rubles .; On - depreciation rate,%; Tn - the term of use of fixed assets.

When assessing fixed assets, they distinguish between the value at the beginning of the year and the average annual. The average annual value of fixed assets Fsrg is determined by the formula:

Fsrg \u003d Fng + Fvv * n1 / 12 - Fwyb * n2 / 12,

where Fng - the value of fixed assets at the beginning of the year, rubles .; FVV - the value of the introduced fixed assets, rubles .; Fwyb - the value of disposed of fixed assets, rubles .; n1 and n2 - the number of months of operation of introduced and retired fixed assets, respectively.

To assess the state of fixed assets, indicators such as the coefficient of depreciation of fixed assets, which is defined as the ratio of the depreciation cost of fixed assets to their total value, are used; coefficient of renewal of fixed assets, calculated as the value of the introduced fixed assets during the year attributable to the value of fixed assets at the end of the year; fixed assets retirement rate, which is equal to the value of retired fixed assets divided by the value of fixed assets at the beginning of the year.

In the process of functioning, fixed assets are subject to physical and moral depreciation. Physical depreciation is understood as the loss of fixed assets of their technical parameters. Physical wear is operational and natural. Operational depreciation is a consequence of industrial consumption. Natural wear and tear occurs under the influence of natural factors (temperature, humidity, etc.).

The depreciation of fixed assets is a consequence of scientific and technological progress. There are two forms of obsolescence:

The form of obsolescence associated with the cheapening of the cost of reproduction of fixed assets as a result of the improvement of equipment and technology, the introduction of advanced materials, and increased labor productivity.

The form of obsolescence associated with the creation of more advanced and economical fixed assets (machinery, equipment, buildings, structures, etc.).

Assessment of obsolescence of the first form can be defined as the difference between the initial and replacement cost of fixed assets. Assessment of obsolescence of the second form is carried out by comparing the reduced costs when using obsolete and new fixed assets.

Depreciation of fixed assets

Depreciation refers to the process of transferring the value of fixed assets to products being created. This process is carried out by including part of the cost of fixed assets in the cost of production (work). After the sale of products, the company receives this amount of funds, which it uses in the future to purchase or build new fixed assets. The procedure for calculating and using depreciation in the national economy is established by the government.

Distinguish between the amount of depreciation and the rate of depreciation. The amount of depreciation for a certain period of time (year, quarter, month) is the monetary value of depreciation of fixed assets. The amount of depreciation deductions accumulated by the end of the service life of fixed assets should be sufficient for their full recovery (acquisition or construction).

The amount of depreciation is determined on the basis of depreciation rates. Depreciation rate is the established amount of depreciation deductions for full recovery for a certain period of time for a particular type of fixed assets, expressed as a percentage of their carrying amount.

The depreciation rate is differentiated by individual types and groups of fixed assets. For metal cutting equipment weighing over 10t. a coefficient of 0.8 is applied, and with a mass exceeding 100 tons. - coefficient of 0.6. For manual cutting machine tools, the following coefficients are used: for machines of accuracy classes N, P - 1.3; on precision machines of accuracy class A, B, C - 2.0; for machine tools with CNC, including machining centers, automatic machines and semi-automatic machines without CNC - 1.5. The main indicator that determines the depreciation rate is the life of fixed assets. It depends on the period of physical longevity of fixed assets, on the obsolescence of existing fixed assets, on the availability in the national economy of the ability to ensure the replacement of obsolete equipment.

The depreciation rate is determined by the formula:

On \u003d (Фп - Фл) / (Тсl * Фп),

where Na is the annual depreciation rate,%;
  FP - the initial (book) value of fixed assets, rubles .;
  Fl - liquidation value of fixed assets, rubles .;
TSL - the standard life of fixed assets, years.

Not only means of labor (fixed assets) are amortized, but also intangible assets. These include: rights to use land, natural resources, patents, licenses, know-how, software products, monopoly rights and privileges, trademarks, trademarks, etc. Depreciation on intangible assets is calculated monthly according to the norms established by the enterprise itself.

The property of enterprises subject to depreciation is combined in four categories:

1. Buildings, structures and their structural components.
2. Passenger cars, light trucks, office equipment and furniture, computer equipment, information systems and data processing systems.
3. Technological, energy, transport and other equipment and tangible assets not included in the first and second categories.
4. Intangible assets.

The annual depreciation rates are: for the first category - 5%, for the second category - 25%, for the third category - 15%, and for the fourth category depreciation is made in equal shares over the life of the respective intangible assets. If it is not possible to determine the period of use of an intangible asset, then the depreciation period is set at 10 years.

In order to create economic conditions for the active renewal of fixed assets and accelerate scientific and technological progress, it is recognized that it is advisable to use accelerated depreciation of the active part (machinery, equipment and vehicles), i.e. full transfer of the book value of these funds to the products being created in a shorter time period than is provided for in the depreciation rates. Accelerated depreciation can be made in respect of fixed assets used to increase the output of computer equipment, new advanced types of materials, instruments and equipment, expanding export of products.

In the case of write-off of fixed assets until their carrying value is fully transferred to the cost of production, underestimated depreciation charges are reimbursed from the profit remaining at the disposal of the enterprise. This money is used in the same manner as depreciation.

Use of fixed assets

The main indicators reflecting the final result of the use of fixed assets are: capital productivity, capital intensity and utilization of production capacity.

Capital productivity is determined by the ratio of the volume of output to the value of fixed assets:

Kf.o. \u003d N / f.s.p.,

where Kf.o. - capital productivity; N - volume of released (sold) products, rub .;
  F.s.p. - the average annual value of fixed assets, rubles.

Capital intensity - the reciprocal of the return on assets. The utilization rate of production capacity is defined as the ratio of the volume of output to the maximum possible output for the year.

The main directions for improving the use of fixed assets are:

• technical improvement and modernization of equipment;
• improving the structure of fixed assets by increasing the specific gravity of machinery and equipment;
• increasing the intensity of the equipment;
• optimization of operational planning;
• advanced training of employees of the enterprise.

The value of fixed assets (hereinafter OPF) is usually carried forward over a very long period. This period, in some cases, may span multiple production cycles. For this reason, the organization of accounting for OPF is carried out so that at one time it was possible to reflect both the preservation of the original form, and the loss of value over time. In this situation, one of the most important indicators is the average annual cost of OPF.

Types of value of fixed assets

Before starting to consider the formula for calculating the cost of OPF, we will consider the types of cost of OPF. It is important to distinguish between the types of value of OPF, such as initial, residual and recovery.

First of all, it is necessary to consider the initial cost, which reflects the cost of obtaining fixed assets. It is also important to remember that it does not change.

The initial cost of OPF, coming from the investment of certain enterprises, can be determined by adding up the various costs incurred by the production, such as the cost of equipment and installation work, transportation costs and others.

In turn, replacement cost refers to the cost of acquiring such funds in modern conditions. In order to determine the replacement cost, it is necessary to re-evaluate fixed assets using indexation, as well as resorting to direct recalculation, according to the available market prices, documented.

And, of course, we cannot but consider the residual value, which corresponds to the replacement cost, which should be reduced by the amount of depreciation.

When determining the average annual cost of OPF, it is necessary to take into account the fact of their depreciation and amortization. The fact is that when funds are in the process of production for a long time, they can easily be physically and morally worn out. Speaking of physical deterioration, we mean the loss of the initial qualities of the means of labor. The level of material depreciation can be different, it depends on various factors, such as, for example, the degree of operation of the OPF, the level of qualification of personnel, the level of aggressiveness of the environment and others. To keep fixed assets in integrity, these factors must be considered.

As we have said, funds can also be subject to obsolescence. What would that mean? The so-called obsolescence is the result of the fact that certain types of OPF sometimes turn out to be depreciated even before their full material depreciation.

Moral wear and tear can be of two types, conditionally they are called the first and second. The first of them is caused by the fact that production reduces the cost of fixed assets in the industries in which they are produced. Such wear and tear cannot lead to losses, since it is the effect of an increase in accumulations. The second type of obsolescence follows as a result of the appearance of similar types of OPF, which have greater productivity.

The last thing worth mentioning when talking about OPF is depreciation. Depreciation is a process in which the cost of OPF is transferred to manufactured products in order to create a specially depreciated monetary fund for the complete renovation of fixed assets.

What you need to know to determine the value of production assets

First of all, in order to calculate the average annual cost of OPF, it is necessary to have data on the balance sheet. Moreover, they should cover not only indicators for the whole year, but also separately for each month in the year. In addition, it is also necessary to know the calculation formula, which we will discuss in more detail.

The formula itself can be represented as follows:

X \u003d R + (AxM) / 12 - / 12

We will analyze in more detail the necessary indicators that are contained in this formula:

X is an indicator of the average annual value of OPF;
  R - indicator of the initial cost of OPF (available at the beginning of the year);
  A is an indicator of the value of funds introduced;
  M is the number of months of functioning of the introduced OPF;
  D is an indicator of residual value;
L is the number of months of operation of retired OPF.

So, when you have all the necessary data, you can start calculations, for this you need to follow this algorithm of actions:

1. First of all, it is necessary to determine the size of the initial cost of OPF, which falls at the beginning of the year. In determining this quantity, as we have already said, various production costs are taken into account. Further, to obtain the indicator at the beginning of the current year, it is necessary to adjust the initial cost of OPF by the amount of their depreciation;
  2. After receiving the necessary information at the initial cost, you can proceed to the calculation of the value of fixed assets. It is important to keep in mind that when entering objects, it is necessary to take into account their initial cost, while at the same time, when withdrawing, you need to take into account the value adopted on the balance sheet in the current month. By editing the amount that you received after calculating in the first step the amount of input cost and the amount of withdrawal cost during the year, you can get the initial cost, which falls at the end of the year;
  3. Next, using the formula, calculate the average annual cost of OPF.

The average annual cost of production fixed assets (fixed assets, funds) is calculated in the economic activities of enterprises with the following objectives:

• Entering information in the relevant accounting and statistical reporting,
• Determination of the tax base when calculating property;
• Achieving management and financial goals of an internal nature.

The full accounting value of the fixed assets object is the initial price of the object, adjusted for the revaluation amount (that is, when the asset is depreciated). Revaluation may be due to:

• reconstruction
• additional equipment
• modernization
• completion
• partially carried out liquidation.

In the process of use, fixed assets are subject to wear and tear, while losing in full or in part their original properties, therefore, calculations of their average annual value influence the determination of residual value.

The residual value is calculated by deducting the depreciation (deductions) from the amount of the initial cost.

Fixed assets are characterized by the fact that they are able to transfer their value to the finished product (product) for a certain long period, consisting of several cycles. That is why the organization of accounting simultaneously reflects and retains its original form, including the loss of price over time.

To study the formula of the average annual value of fixed assets should be considered in more detail the composition of fixed assets.

Fixed assets (means) of production include:

• Buildings that are architectural objects and are used in creating the working conditions (garages, warehouses, workshop premises, etc.).
• Structures consisting of objects of engineering construction type and used in the process of transportation (tunnels, bridges, track construction, water supply systems, etc.).
• Transmission devices through which the transmission of electricity, as well as gas and oil.
• Machines and equipment, including presses, machine tools, generators, engines, etc.
• Devices for making measurements.
• Electronic computing and other equipment.
• Vehicles, including locomotives, cars, cranes, loaders, etc.
• Tools and equipment.

The formula for the average annual value of fixed assets

The formula for the average annual value of fixed assets is as follows:

Sof \u003d Spn + (Red * M) / 12 - (Swyb x Mwyb) / 12

Here Sof is the average annual value of fixed assets,

Mon - the initial value of the funds

Information - the value of the funds introduced,

M - the number of months of work of newly introduced funds,

Svayb - the cost of disposed funds

Mwyb - the number of months of disposal,

The formula of the average annual value of fixed assets contains the indicators in their initial value, which is added at the time of acquisition. In case of revaluation of fixed assets in the organization, the value is accepted at the date of the last revaluation.

The formula of the average annual cost of production fixed assets

The formula of the average annual value of fixed assets can be calculated according to information from the financial statements of the enterprise. This accountant method is used to calculate the company's profitability indicators.

The formula in accordance with the balance is calculated by finding the sum of indicators on the line of the balance sheet “Fixed assets” at the end of the reporting year and at the end of the base year (previous year), then the amount should be divided by 2 or multiplied by 0.5.

For calculations by the formula, information is taken from the balance sheet, covering the totality of operations not only for the period as a whole, but also individually for each month.

The formula for these calculations is as follows:

Sof \u003d PS + (Code × M) / 12 - [D (12 - L)] / 12

Here PS is the initial cost of PF,

Code - the value of the funds introduced,

M - months of validity of funds introduced,

D - the cost of liquidation of funds,

L - the number of months of the work of disposed funds.

Examples of solving problems

EXAMPLE 1

The average annual total accounting value of fixed assets (fixed assets, funds) is calculated by accountants for the following purposes:

• preparation of appropriate accounting and statistical reporting,
• determination of property tax base;
• achievement of internal goals of a managerial and financial nature.

The full carrying amount of fixed assets represents the initial price of an item, which is adjusted for the amount of revaluation (depreciation). Revaluation may be caused by reconstruction, retrofitting, modernization, completion and partially carried out liquidation.

In operation, fixed assets are subject to wear and tear, while they completely or partially lose their original properties. For this reason, the calculation of the average annual value of fixed assets affects the calculation of residual value.

The residual value is calculated by subtracting the amount of depreciation from the amount of the initial cost.

Fixed assets, as a rule, transfer their value to finished products for a sufficiently long period, which may include several cycles. For this reason, the organization of accounting is organized in such a way that there is a one-time reflection and preservation of the original form, including price losses over time.

Before you consider the formula for calculating the average annual value of fixed assets, you should consider the classification of fixed assets.

The main production assets (funds) include:

• Buildings, which are architectural objects that are designed to create working conditions (garage, warehouse, workshop, etc.).
• Buildings, which include objects of an engineering and construction type, which are used to carry out the transportation process (bridge, tunnel, track devices, water supply system, etc.).
• Transmission devices (electric power transmission, gas and oil pipelines).
• Machines and equipment (press, machine tool, generator, engine, etc.).
• Measuring devices.
• Electronic computing and other equipment.
• Vehicles (locomotive, car, crane, loader, etc.),
• Tool and inventory.

To calculate the average annual value of fixed assets apply the following formula:

C \u003d Spn + (Svb * World Cup) / 12 - (Svbh World Cup) / 12.

Here C Mon - the initial cost of the OS,

Svv - the cost of the introduced OS,

Chm - the number of months of operation of the introduced OS,

Svb - the cost of retired OS,

Chmv - the number of months of disposal,

The formula for calculating the average annual value of fixed assets uses all indicators at the initial cost, which is developing at the time of acquisition. If an organization has revalued fixed assets, then the cost is accepted at the date of the last revaluation.

The formula of the average annual value of fixed assets on the balance sheet

The formula for calculating the average annual value of fixed assets can be calculated according to the balance sheet. This method is used in determining indicators of profitability of the enterprise.

The formula for calculating the average annual value of fixed assets on the balance sheet is the sum of the indicators for the line of the balance sheet “Fixed assets” at the end of the reporting year and at the end of the base year (previous), then the amount is divided by 2.

For the calculation using the formula, information from the balance sheet is used, which covers transactions not only for the period as a whole, but also for each month separately.

The formula for calculating the average annual value of fixed assets on the balance sheet is as follows:

C \u003d R + (W × HM) / 12 - / 12

Here R is the initial cost of the OS,

W is the value of the operating system entered,

FM - the number of months of operation of the input OS,

D is the cost of the OS liquidation,

L is the number of months of operating OS retirement.

The average annual value of fixed assets  - this is the sum of the value of fixed assets at the beginning and end of the period divided by 2.

The average annual value of fixed assets formula

The average annual value of fixed assets \u003d (fixed assets at the beginning of the period + fixed assets at the end of the period) / 2

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