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19:01 The calculation of depreciation was refined Russian Ministry of Finance |
The
calculation of depreciation has been recently clarified b y the Ministry
of Finance in its letter № 03-03-06/2/146 of September 23, 2011. Paragraph
1 of Article 258 of the Tax Code states that an organization or
individual entrepreneurs have the right to increase the useful life of
the asset after its use.This is possible in the case after the upgrade of the operating system was an increase of its useful life to the organization. The
useful life of the operating system can be carried out within the time
period set for suspension group, in which the taxpayer has included it.In
a situation where the OS has been fully amortized and changed,
according to officials, the cost increases in the cost of depreciation
produced works. And the cost of these works must be amortized over those rules that were adopted during commissioning of the asset.In
addition to the calculation of depreciation, adding that if it sold
fixed asset, it is not deprived of the right to recalculate depreciation
in the period when owned by this object. Such clarification is contained in the resolution of the Ural region of FAS 12.01.10 № F09-7012/09-S3.
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