{"id":1230,"date":"2019-09-03T09:18:30","date_gmt":"2019-09-03T09:18:30","guid":{"rendered":"https:\/\/cdmarathon.net\/news\/?p=1230"},"modified":"2022-06-24T06:24:44","modified_gmt":"2022-06-24T06:24:44","slug":"opredelenie-accumulated-depreciation-v","status":"publish","type":"post","link":"https:\/\/cdmarathon.net\/news\/2019\/09\/03\/opredelenie-accumulated-depreciation-v\/","title":{"rendered":"\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 Accumulated Depreciation \u0412 \u041a\u0435\u043c\u0431\u0440\u0438\u0434\u0436\u0441\u043a\u043e\u043c \u0421\u043b\u043e\u0432\u0430\u0440\u0435 \u0410\u043d\u0433\u043b\u0438\u0439\u0441\u043a\u043e\u0433\u043e \u042f\u0437\u044b\u043a\u0430"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Methods For Depreciation<\/a><\/li>\n<li><a href=\"#toc-1\">An Example Of Accumulated Depreciation On A Balance Sheet<\/a><\/li>\n<li><a href=\"#toc-2\">What Is The Difference Between Depreciation And Cumulative Depreciation?<\/a><\/li>\n<li><a href=\"#toc-3\">Diminishing Balance Method<\/a><\/li>\n<li><a href=\"#toc-4\">Accumulated Depreciation On Your Business Balance Sheet<\/a><\/li>\n<li><a href=\"#toc-5\">Ias 16<\/a><\/li>\n<li><a href=\"#toc-6\">We Comment On The Iasb&#8217;s Proposed Amendments To Ias 16<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"255px\" alt=\"accumulated depreciation definition\"\/><\/p>\n<p>To put it another way, the accumulated account is equal to the fixed asset account. Accumulated depreciation is the total of each year&#8217;s depreciation expense that is not closed out at the end of each accounting period. Remember that accumulated depreciation is a contra-asset account that has a normal credit balance to counter the amount of decrease in value from the asset&#8217;s original purchase price. Each year the asset&#8217;s depreciation is assessed using the appropriate method.<\/p>\n<ul>\n<li>This will eliminate all asset records from your balance sheet, which is vital as it prevents the building up of massive gross fixed asset costs and accumulated depreciation on your balance sheet.<\/li>\n<li>This means that each year a capitalized asset is put to usage and makes revenue through it, the price related to the working of the asset is noted.<\/li>\n<li>Accumulated depreciation is not an asset because balances stored in the account are not something that will produce economic value to the business over multiple reporting periods.<\/li>\n<li>In essence, it\u2019s the total amount of depreciation of an asset up to the point in that asset\u2019s life.<\/li>\n<li>It helps companies avoid major losses in the year it purchases the fixed assets by spreading the cost over several years.<\/li>\n<li>All in all, it should be understood as the sum of all recorded depreciation on an asset to a specific date.<\/li>\n<\/ul>\n<p>The straight-line method is the easiest way to calculate accumulated depreciation. With the straight-line method, you depreciate assets at an equal amount over each year for the rest of its useful life. Costs of assets consumed in producing goods are treated as cost of goods sold. <a href=\"https:\/\/simple-accounting.org\/depreciation-definition\/\">accumulated depreciation definition<\/a> Other costs of assets consumed in providing services or conducting business are an expense reducing income in the period of consumption under the matching principle. The group depreciation method is used for depreciating multiple-asset accounts using a similar depreciation method.<\/p>\n<h2 id=\"toc-0\">Methods For Depreciation<\/h2>\n<p>To cater to this matching principle in case of capitalized assets, accountants across the world use the process called depreciation. Salvage ValueSalvage value or scrap value is the estimated value of an asset after its useful life is over.<\/p>\n<p>Since the original cost of the asset is still shown on the balance sheet, it&#8217;s easy to see what profit or loss has been recognized from the sale of that asset. The value of the asset on your business balance sheet at any one time is called its book value &#8211; the original cost minus accumulated depreciation. Book value may be related to the price of the asset if you sell it, depending on whether the asset has residual value. Depreciation expense can be calculated in a variety of ways; the method chosen should be appropriate to the asset type, the asset\u2019s expected business use, and its estimated useful life. Accumulated depreciation is deducted from the original cost of an asset. To buttress further on the above explanation, here is an illustration.<\/p>\n<p>And then divided by the number of the estimated useful life of an asset. In other ways, accumulated depreciation is calculated by the sum of all of the depreciation charges to assets from the beginning up to the latest reporting period. The amount of a long-term asset&#8217;s cost that has been allocated to Depreciation Expense since the time that the asset was acquired. Accumulated Depreciation is a long-term contra asset account that is reported on the balance sheet under the heading Property, Plant, and Equipment. Assume that a company purchased a delivery vehicle for $50,000 and determined that the depreciation expense should be $9,000 for 5 years.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"250px\" alt=\"accumulated depreciation definition\"\/><\/p>\n<p>Let&#8217;s say you have a car used in your business that has a value of $25,000. It depreciates over 10 years, so you can take $2,500 in depreciation expense each year. Most capital assets have a residual value, sometimes called &#8220;scrap value&#8221; or &#8220;salvage value.&#8221; This value is what the asset is worth at the end of its useful life and what it could be sold for. Salvage value is the amount of money the company expects to recover, less disposal costs, on the date the asset is scrapped, sold, or traded in. A company is free to adopt the most appropriate depreciation method for its business operations. Usually, it\u2019s better to expense an item than to depreciate because money has a time value. If you expense the item, you get the deduction in the current tax year, and you can immediately use the money the expense deduction has freed from taxes.<\/p>\n<h2 id=\"toc-1\">An Example Of Accumulated Depreciation On A Balance Sheet<\/h2>\n<p>To calculate depreciation expense, multiply the result by the same total historical cost. The result, not surprisingly, will equal the total depreciation per year again. Straight-line depreciation is the simplest and most often used method. The straight-line depreciation is calculated by dividing the difference between assets cost and its expected salvage value by the number of years for its expected useful life. It is important to note how accumulated depreciation expenses are not charging due to the changing of the depreciation method. Accumulated depreciation reflects the decrease in value of a company&#8217;s assets over time and from continued use, such as manufacturing equipment. Learn more about the definition of accumulated depreciation on an annualized basis and practice using the formula used to calculate it through examples.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"251px\" alt=\"accumulated depreciation definition\"\/><\/p>\n<p>Fixed assets are capitalized when they are purchased and reported on the balance sheet. Instead, the asset\u2019s costs are recognized ratably over the course of its useful life with depreciation. This cost allocation method agrees with thematching principlesince costs are recognized in the time period that the help produce revenues. Depreciation expenses appear on the income statement during the recording period, while accumulated depreciation shows up on the balance sheet under related capitalised assets. You\u2019ll note that the balance increases over time as depreciation expenses are added. Small businesses have fixed assets that can be depreciated such as equipment, tools, and vehicles. For each of these assets, accumulated depreciation is the total depreciation for that asset up to and including the current accounting period.<\/p>\n<h2 id=\"toc-2\">What Is The Difference Between Depreciation And Cumulative Depreciation?<\/h2>\n<p>Canada Revenue Agency specifies numerous classes based on the type of property and how it is used. Under the United States depreciation system, the Internal Revenue Service publishes a detailed guide which includes a table of asset lives and the applicable conventions. The table also incorporates specified lives for certain commonly used assets (e.g., office furniture, computers, automobiles) which override the business use lives. U.S. tax depreciation is computed <a href=\"https:\/\/simple-accounting.org\/\">https:\/\/simple-accounting.org\/<\/a> under the double-declining balance method switching to straight line or the straight-line method, at the option of the taxpayer. IRS tables specify percentages to apply to the basis of an asset for each year in which it is in service. Depreciation first becomes deductible when an asset is placed in service. Accumulated depreciation is calculated by subtracting the estimated scrap\/salvage value at the end of its useful life from the initial cost of an asset.<\/p>\n<p>The United States system allows a taxpayer to use a half-year convention for personal property or mid-month convention for real property. Under such a convention, all property of a particular type is considered to have been acquired at the midpoint of the acquisition period. One half of a full period&#8217;s depreciation is allowed in the acquisition period . United States rules require a mid-quarter convention for per property if more than 40% of the acquisitions for the year are in the final quarter.<\/p>\n<h2 id=\"toc-3\">Diminishing Balance Method<\/h2>\n<p>Depreciation expense is recognized on the income statement as a non-cash expense that reduces the company&#8217;s net income or profit. For accounting purposes, the depreciation expense is debited, and the accumulated depreciation is credited. Depreciation expenses, on the other hand, are the assigned percentage of the cost of a company\u2019s fixed assets that are appropriate for the term.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"254px\" alt=\"accumulated depreciation definition\"\/><\/p>\n<p>Machinery wears out, computers become obsolete, and they are expensed as their value approaches zero. Accumulated depreciation is the total value of the asset that is expensed. The straight-line method is the simplest method for calculating accumulated depreciation. In this method, you depreciate an asset at an equal amount over each year across its useful life. The amount of accumulated depreciation for an asset will increase over time, as depreciation continues to be charged against the asset.<\/p>\n<h2 id=\"toc-4\">Accumulated Depreciation On Your Business Balance Sheet<\/h2>\n<p>Now, For Asset B, the calculation of depreciation expense table will be as following. Now, let\u2019s calculate the depreciation expense for Asset B by using the Diminishing or Declining Method. Property, plant, and equipment are stated at cost less accumulated depreciation.<\/p>\n<ul>\n<li>You can count it as an expense to reduce the income tax your business must pay, but you didn&#8217;t have to spend any money to get this deduction.<\/li>\n<li>For example, a depreciation expense of 100 per year for five years may be recognized for an asset costing 500.<\/li>\n<li>This is the amount of the cost of an asset that is allocated and reported at the end of each reporting period.<\/li>\n<li>For instance, automobiles depreciate over five years, and commercial real estate is depreciated over 39 years.<\/li>\n<li>Salvage value is the estimated book value of an asset after depreciation.<\/li>\n<\/ul>\n<p>The units-of-production method is calculated based on the units produced in the accounting period. Depreciation expense will be lower or higher and have a greater or lesser effect on revenues and assets based on the units produced in the period. The choice of depreciation method can impact revenues on the income statement and assets on the balance sheet. Accumulated depreciation is the total depreciation incurred in an asset. On the other hand, depreciated expense is the amount of the cost of an asset that is allocated and reported at the end of each reporting period. It is important to consult with a certified public accountant in the preparation of books of accounts for effective reporting. While accumulated depreciation is reported in the balance sheet, depreciation expense is reported in the income statement.<\/p>\n<h2 id=\"toc-5\">Ias 16<\/h2>\n<p>For example, Hilario\u2019s Trucking Company buys a new truck for $20,000 on January 1st. He estimates that the truck will last for 5 years before it is completely worthless and must be disposed of. At the end of the first year, Hilario would record $4,000 in depreciation expense by debiting the expense account and crediting the accumulated depreciation account.<\/p>\n<h2 id=\"toc-6\">We Comment On The Iasb&#8217;s Proposed Amendments To Ias 16<\/h2>\n<p>Depreciation expense is considered a non-cash expense because the recurring monthly depreciation entry does not involve a cash transaction. Because of this, the statement of cash flows prepared under the indirect method adds the depreciation expense back to calculate cash flow from operations.<\/p>\n<p>IAS 16 Property, Plant and Equipment requires impairment testing and, if necessary, recognition for property, plant, and equipment. An item of property, plant, or equipment shall not be carried at more than recoverable amount. Recoverable amount is the higher of an asset&#8217;s fair value less costs to sell and its value in use. This depreciation expense is taken along with other expenses on the business profit and loss report.As the asset ages, accumulateddepreciation increases and the book value of the car decreases. Depreciation expense under units-of-production, based on units produced in the period, will be lower or higher and have a greater or lesser effect on revenues and assets.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Methods For Depreciation An Example Of Accumulated Depreciation On A Balance Sheet What Is The Difference Between Depreciation And Cumulative Depreciation? Diminishing Balance<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1230","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/posts\/1230","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/comments?post=1230"}],"version-history":[{"count":1,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/posts\/1230\/revisions"}],"predecessor-version":[{"id":1231,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/posts\/1230\/revisions\/1231"}],"wp:attachment":[{"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/media?parent=1230"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/categories?post=1230"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cdmarathon.net\/news\/wp-json\/wp\/v2\/tags?post=1230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}