The issue of car depreciation comes up quite often. Moreover, organizations that have a vehicle on their balance sheets and car owners face it when they want to sell their car more profitably. On the surface, it seems that everything is quite simple - you need to use data such as the number of years of operation, the distance traveled by the machine, etc. In fact, there are whole schemes for calculating the amortization component, which it is advisable to adhere to in order to get the correct result.
Depreciation itself is the transfer of the value of a means of labor (in this case, a car), depending on the measure of their wear and tear on the product produced with their help. As a rule, depreciation is calculated in monetary terms.
The calculation of depreciation is needed in order to timely carry out all the technical inspections and repairs of the vehicle necessary according to the regulations, as well as to determine the maximum possible (remaining) service life.
It is impossible to neglect the required technical work. And it is very important to carry them out on time. Otherwise, the car from a means of transportation can turn into a real threat on the roads.
How to calculate depreciation of a car
To calculate the depreciation of a car, it is not at all necessary to have specific accounting knowledge. If you follow the instructions, it is not that difficult.
One of the simplest ways to calculate the approximate depreciation is as follows. To do this, take a directory with an indication of all car models and their book value (these are available from accountants of enterprises that operate cars). It depends on the year of manufacture of the car. Divide the number you find there by the number of months you have used the car. This way you can calculate the monthly depreciation of the car.
It should be borne in mind that this calculation will not be the ultimate truth, because it is made rather crudely. Indeed, when compiling it, a number of parameters are not taken into account, which are quite important.
Alternatively, you can calculate vehicle depreciation online at https://www.ocenchik.ru/iznos/. Enter the data of your car in the indicated fields, and the system will automatically calculate the required number for you.
In order to carry out a more detailed calculation of vehicle depreciation, you will need to keep special records. In them, be sure to take into account all the financial costs associated with the car: replacement of consumables, gasoline costs, maintenance and repair costs, seasonal tire changes should also be taken into account. The only thing to remember is that all data must be backed up with checks. All this data is added up, divided by the amount of time during which the car was operated - as a result, data is obtained, according to which a more accurate conclusion can be made about the depreciation of the car.
Which cars are depreciated
Naturally, depreciation costs can be calculated for any car. However, when it comes to the organization, there are a number of exceptions. So, for example, cars are divided into groups that depend on the year of manufacture of the vehicle. Basically, there are three groups:
- cars from 0 to 5 years old;
- cars from 5 to 7 years old;
- cars from 7 to 10 years old.
Usually, organizations try to carry out calculations for cars older than 5 years. For those that fall short, they simply apply 10-20% depreciation costs of the total cost of the car. Additional equipment installed in the machine is also taken into account. And sometimes even the speed at which the vehicle can move affects the calculation of depreciation.
This division is also necessary for tax calculations. After all, depreciation costs, like any others, must be very clearly reflected in the declaration.
