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Том 1. Налоговая оптимизация - Содержание
Приложение N 3
Расчет амортизации по 3 амортизационной группе имущества
с применением линейного и нелинейного метода
-------T----------------------------------------------T--------------------------------------------¬
¦Месяцы¦ Линейный метод ¦ Нелинейный метод ¦
¦ +----------T---------T-------T--------T--------+---------T---------T-------T-------T--------+
¦ ¦Первона- ¦Срок по-¦Норма ¦Сумма ¦Скорость¦Первона- ¦Срок по-¦Норма ¦Сумма ¦Скорость¦
¦ ¦чальная ¦лезного ¦аморти-¦аморти- ¦переноса¦чальная ¦лезного ¦аморти-¦аморти-¦переноса¦
¦ ¦стоимость ¦использо-¦зации ¦зации ¦стоимос-¦стоимость¦использо-¦зации ¦зации ¦стоимос-¦
¦ ¦ ¦вания ¦ ¦ ¦ти ¦ ¦вания ¦ ¦ ¦ти ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 1 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 2,5 ¦ 500000 ¦ 40 ¦ 5 ¦ 25000 ¦ 5,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 2 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 5,0 ¦ 475000 ¦ 40 ¦ 5 ¦ 23750 ¦ 9,8 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 3 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 7,5 ¦ 451250 ¦ 40 ¦ 5 ¦ 22563 ¦ 14,3 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 4 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 10,0 ¦ 428688 ¦ 40 ¦ 5 ¦ 21434 ¦ 18,5 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 5 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 12,5 ¦ 407253 ¦ 40 ¦ 5 ¦ 20363 ¦ 22,6 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 6 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 15,0 ¦ 386890 ¦ 40 ¦ 5 ¦ 19345 ¦ 26,5 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 7 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 17,5 ¦ 367546 ¦ 40 ¦ 5 ¦ 18377 ¦ 30,2 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 8 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 20,0 ¦ 349169 ¦ 40 ¦ 5 ¦ 17458 ¦ 33,7 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 9 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 22,5 ¦ 331710 ¦ 40 ¦ 5 ¦ 16586 ¦ 37,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 10 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 25,0 ¦ 315125 ¦ 40 ¦ 5 ¦ 15756 ¦ 40,1 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 11 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 27,5 ¦ 299368 ¦ 40 ¦ 5 ¦ 14968 ¦ 43,1 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 12 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 30,0 ¦ 284400 ¦ 40 ¦ 5 ¦ 14220 ¦ 46,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 13 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 32,5 ¦ 270180 ¦ 40 ¦ 5 ¦ 13509 ¦ 48,7 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 14 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 35,0 ¦ 256671 ¦ 40 ¦ 5 ¦ 12834 ¦ 51,2 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 15 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 37,5 ¦ 243837 ¦ 40 ¦ 5 ¦ 12192 ¦ 53,7 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 16 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 40,0 ¦ 231646 ¦ 40 ¦ 5 ¦ 11582 ¦ 56,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 17 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 42,5 ¦ 220063 ¦ 40 ¦ 5 ¦ 11003 ¦ 58,2 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 18 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 45,0 ¦ 209060 ¦ 40 ¦ 5 ¦ 10453 ¦ 60,3 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 19 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 47,5 ¦ 198607 ¦ 40 ¦ 5 ¦ 9930 ¦ 62,3 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 20 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 50,0 ¦ 188677 ¦ 40 ¦ 5 ¦ 9434 ¦ 64,2 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 21 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 52,5 ¦ 179243 ¦ 40 ¦ 5 ¦ 8962 ¦ 65,9 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 22 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 55,0 ¦ 170281 ¦ 40 ¦ 5 ¦ 8514 ¦ 67,6 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 23 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 57,5 ¦ 161767 ¦ 40 ¦ 5 ¦ 8088 ¦ 69,3 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 24 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 60,0 ¦ 153678 ¦ 40 ¦ 5 ¦ 7684 ¦ 70,8 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 25 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 62,5 ¦ 145995 ¦ 40 ¦ 5 ¦ 7300 ¦ 72,3 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 26 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 65,0 ¦ 138695 ¦ 40 ¦ 5 ¦ 6935 ¦ 73,6 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 27 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 67,5 ¦ 131760 ¦ 40 ¦ 5 ¦ 6588 ¦ 75,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 28 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 70,0 ¦ 125172 ¦ 40 ¦ 5 ¦ 6259 ¦ 76,2 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 29 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 72,5 ¦ 118913 ¦ 40 ¦ 5 ¦ 5946 ¦ 77,4 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 30 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 75,0 ¦ 112968 ¦ 40 ¦ 5 ¦ 5648 ¦ 78,5 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 31 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 77,5 ¦ 107319 ¦ 40 ¦ 5 ¦ 5366 ¦ 79,6 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 32 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 80,0 ¦ 101953 ¦ 40 ¦ 5 ¦ 5098 ¦ 80,6 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 33 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 82,5 ¦ 96855 ¦ 8 ¦ ¦ 12107 ¦ 83,1 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 34 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 85,0 ¦ 96855 ¦ 8 ¦ ¦ 12107 ¦ 85,5 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 35 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 87,5 ¦ 96855 ¦ 8 ¦ ¦ 12107 ¦ 87,9 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 36 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 90,0 ¦ 96855 ¦ 8 ¦ ¦ 12107 ¦ 90,3 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 37 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 92,5 ¦ 96855 ¦ 8 ¦ ¦ 12107 ¦ 92,7 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 38 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 95,0 ¦ 96855 ¦ 8 ¦ ¦ 12107 ¦ 95,2 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 39 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 97,5 ¦ 96855 ¦ 8 ¦ ¦ 12107 ¦ 97,6 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 40 ¦ 500000 ¦ 40 ¦ 2,5 ¦ 12500 ¦ 100,0 ¦ 96855 ¦ 8 ¦ ¦ 12107 ¦ 100,0 ¦
L------+----------+---------+-------+--------+--------+---------+---------+-------+-------+---------
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