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Российского
законодательства.
(под ред. Брызгалина А.В.)
Том 1. Налоговая оптимизация - Содержание
Приложение N 5
Расчет амортизации по 4 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 ¦ 50 ¦ 2 ¦ 10000 ¦ 2 ¦ 500000 ¦ 50 ¦ 4 ¦ 0 ¦ 4,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 2 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 4 ¦ 480000 ¦ 50 ¦ 4 ¦ 0 ¦ 7,8 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 3 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 6 ¦ 460800 ¦ 50 ¦ 4 ¦ 2 ¦ 11,5 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 4 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 8 ¦ 442368 ¦ 50 ¦ 4 ¦ 5 ¦ 15,1 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 5 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 10 ¦ 424673 ¦ 50 ¦ 4 ¦ 7 ¦ 18,5 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 6 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 12 ¦ 407686 ¦ 50 ¦ 4 ¦ 7 ¦ 21,7 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 7 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 14 ¦ 391379 ¦ 50 ¦ 4 ¦ 5 ¦ 24,9 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 8 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 16 ¦ 375724 ¦ 50 ¦ 4 ¦ 9 ¦ 27,9 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 9 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 18 ¦ 360695 ¦ 50 ¦ 4 ¦ 8 ¦ 30,7 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 10 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 20 ¦ 346267 ¦ 50 ¦ 4 ¦ 1 ¦ 33,5 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 11 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 22 ¦ 332416 ¦ 50 ¦ 4 ¦ 7 ¦ 36,2 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 12 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 24 ¦ 319120 ¦ 50 ¦ 4 ¦ 5 ¦ 38,7 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 13 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 26 ¦ 306355 ¦ 50 ¦ 4 ¦ 4 ¦ 41,2 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 14 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 28 ¦ 294101 ¦ 50 ¦ 4 ¦ 4 ¦ 43,5 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 15 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 30 ¦ 282337 ¦ 50 ¦ 4 ¦ 3 ¦ 45,8 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 16 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 32 ¦ 271043 ¦ 50 ¦ 4 ¦ 2 ¦ 48,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 17 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 34 ¦ 260201 ¦ 50 ¦ 4 ¦ 8 ¦ 50,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 18 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 36 ¦ 249793 ¦ 50 ¦ 4 ¦ 9992 ¦ 52,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 19 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 38 ¦ 239802 ¦ 50 ¦ 4 ¦ 9592 ¦ 54,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 20 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 40 ¦ 230210 ¦ 50 ¦ 4 ¦ 9208 ¦ 55,8 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 21 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 42 ¦ 221001 ¦ 50 ¦ 4 ¦ 8840 ¦ 57,6 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 22 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 44 ¦ 212161 ¦ 50 ¦ 4 ¦ 8486 ¦ 59,3 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 23 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 46 ¦ 203675 ¦ 50 ¦ 4 ¦ 8147 ¦ 60,9 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 24 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 48 ¦ 195528 ¦ 50 ¦ 4 ¦ 7821 ¦ 62,5 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 25 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 50 ¦ 187707 ¦ 50 ¦ 4 ¦ 7508 ¦ 64,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 26 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 52 ¦ 180198 ¦ 50 ¦ 4 ¦ 7208 ¦ 65,4 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 27 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 54 ¦ 172990 ¦ 50 ¦ 4 ¦ 6920 ¦ 66,8 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 28 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 56 ¦ 166071 ¦ 50 ¦ 4 ¦ 6643 ¦ 68,1 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 29 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 58 ¦ 159428 ¦ 50 ¦ 4 ¦ 6377 ¦ 69,4 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 30 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 60 ¦ 153051 ¦ 50 ¦ 4 ¦ 6122 ¦ 70,6 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 31 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 62 ¦ 146929 ¦ 50 ¦ 4 ¦ 5877 ¦ 71,8 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 32 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 64 ¦ 141052 ¦ 50 ¦ 4 ¦ 5642 ¦ 72,9 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 33 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 66 ¦ 135410 ¦ 50 ¦ 4 ¦ 5416 ¦ 74,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 34 ¦ 50000 ¦ 50 ¦ 2 ¦ 10000 ¦ 68 ¦ 129993 ¦ 50 ¦ 4 ¦ 5200 ¦ 75,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 35 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 70 ¦ 124793 ¦ 50 ¦ 4 ¦ 4992 ¦ 76,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 36 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 72 ¦ 119802 ¦ 50 ¦ 4 ¦ 4792 ¦ 77,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 37 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 74 ¦ 115010 ¦ 50 ¦ 4 ¦ 4600 ¦ 77,9 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 38 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 76 ¦ 110409 ¦ 50 ¦ 4 ¦ 4416 ¦ 78,8 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 39 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 78 ¦ 105993 ¦ 50 ¦ 4 ¦ 4240 ¦ 79,6 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 40 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 80 ¦ 101753 ¦ 50 ¦ 4 ¦ 4070 ¦ 80,5 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 41 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 82 ¦ 97683 ¦ 10 ¦ ¦ 9768 ¦ 82,4 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 42 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 84 ¦ 97683 ¦ 10 ¦ ¦ 9768 ¦ 84,4 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 43 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 86 ¦ 97683 ¦ 10 ¦ ¦ 9768 ¦ 86,3 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 44 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 88 ¦ 97683 ¦ 10 ¦ ¦ 9768 ¦ 88,3 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 45 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 90 ¦ 97683 ¦ 10 ¦ ¦ 9768 ¦ 90,2 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 46 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 92 ¦ 97683 ¦ 10 ¦ ¦ 9768 ¦ 92,2 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 47 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 94 ¦ 97683 ¦ 10 ¦ ¦ 9768 ¦ 94,1 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 48 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 96 ¦ 97683 ¦ 10 ¦ ¦ 9768 ¦ 96,1 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 49 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 98 ¦ 97683 ¦ 10 ¦ ¦ 9768 ¦ 98,0 ¦
+------+----------+---------+-------+--------+--------+---------+---------+-------+-------+--------+
¦ 50 ¦ 500000 ¦ 50 ¦ 2 ¦ 10000 ¦ 100 ¦ 97683 ¦ 10 ¦ ¦ 9768 ¦ 100,0 ¦
L------+----------+---------+-------+--------+--------+---------+---------+-------+-------+---------
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