You will need
- - the tax code of the Russian Federation;
- - financial statements for the year
To determine the average value of the real property list all real estate owned on the balance sheet of the organization as assets. The average annual value of immovable property calculated for each object. If the organization has separate divisions, the average annual value of immovable property is determined separately for them.
In the calculation define the value of the property for the tax period. Those who first taken for the calculation of the average annual value of the property, often confuse the tax period of reporting, which leads to errors. St. 379 NC indicates that the fiscal period is the calendar year (12 months) and the reporting periods are first quarter, first half and nine months of the calendar year.
To determine the average value of real property take the residual value of each object contained in the accounting data of the organization. According to Chapter 30 NK the Russian Federation, to determine the average annual value of the property for the tax period must be added the residual value (OS) of each object of immovable property on the first day of each month of the tax period and on the last day of the tax period. Example: average value of property in 2011 will be the value of the property on 1 January, 1 February, 1 March, 1 April, 1 may, 1 Jun, 1 Jul, 1 Aug, 1 Sep, 1 Oct, 1 Nov, 1 Dec and 31 Dec.
As a General rule of tax accounting, the number you divide by the number of months in the tax period (because the tax period is a year, then their number is equal to 12) is increased by one. The General formula for calculating the average value of the property as follows:(OS 1 Jan+OC1 Feb+ Mar OC1 + OC1-April, may, OC1, OC1 June, July, OC1, OC1 August September OC1, OC1 Oct, Nov OC1, OC1 Dec and ОС31 Dec) : (12+1)