Instruction

1

The document is aimed at resolving conflicts between parties after the accident is relevant primarily for insurance companies, calculating material damage from the crash and the size of compensation for victims. But motorists also useful to familiarize yourself with the basic rules laid down in it. At least in order to be aware of why acquiring the spare parts necessary to repair the car, and the cost of which in trading organizations is, for example, 20 thousand rubles, it will allocate within fifteen.

2

The interesting thing is that to calculate the amount of damage it is impossible. Rules reglementary the determination of the degree of

**wear of**a particular part. And if the essence of legal rules, the owner will be able to calculate how old he is underpaid.

3

According to the tradition of the Russian legislation, which entered into legal force Rules raise more questions than help to clarify the situation. So, for a separate category is spare parts, which directly affect road safety. However, the list is not yet ready, and when he appears, nobody knows.

4

The coefficients used in this act for calculating the degree

**of wear**and are the most mysterious moments. There is discrimination not only products of the domestic auto industry and the cars of foreign companies, produced on the territory of our country. Each year of operation 5.5% reduces the cost of the machines. In other words, in ten years, the depreciation**of the car**of the Russian production will be 55%. From the document follows that the most reliable are the Japanese cars, which recently so actively fought.

5

When in July 2004, the country introduced the system of compulsory insurance against third party liability, officials of the Ministry of transport mandated to develop a common methodology of calculation of harm at DTP. More than a year ago appeared the first document (the RF Government Decree No. 361 of 24.05.2010, which can be used to calculate the degree of

**wear of**a**car**or its parts. But in real terms is possible only after the appearance of a number of regulations and the list of components and assemblies that are not correction factors, and the development of which is still involved in the Ministry of transport.In the meantime, the determination of the degree of**wear**and depends entirely on the expert opinion.# Advice 2: How to calculate the depreciation factor

Enterprises carrying out commercial activity, constantly acquire fixed assets of different term usage. These include buildings and structures, machines, mechanisms and so on. But any equipment is subject to the moral and material obsolescence. To properly define it, enter the factor of wear and tear.

You will need

- Data on original cost of fixed assets, the rate of depreciation.

Instruction

1

First, you need to figure out what was the original cost of the purchased object of fixed assets. These data can be emphasized from primary documents. This invoice, receipts, invoices, and so on.

2

Next, you need to deal with the depreciation rate. This notion implies a pre-determined percentage that is deducted from the initial value of the object to recover its

**wear**. For example, the cost of the car amounts to 800,000 rubles, and its useful life of 10 years. Let his price is 100%, then the depreciation rate in percentage would be 100%/10 years = 10% (in absolute terms 80000 rubles).3

Now, having dealt with the necessary data, it is possible to calculate

**the coefficient****of wear**, which is defined as the ratio of the amount of depreciation for the period to the original cost of the asset. For clarity, you can continue to consider the example with the car. Let's say that he operated for 6 years. Means the amount of the depreciation during this period will be 6*80000 = 480000 RUB. the Coefficient**of wear**is:480000/800000 = 0.6Note

The above method of calculating the depreciation amounts is called linear. It implies a linear-cost facility for the period of its use.

There is another permitted tax accounting method called nonlinear. Applying it, the company withdraws depreciation rate not with the original cost and the residual. For example, a machine cost 60,000 rubles, the monthly depreciation rate is 5%. Then cancellation will occur:

1 month: 60000 - 5% = 57000 rubles;

2 month: 57000 - 5% = 54150 RUB;

3 month: 54150 - 5% = 51442.5 RUB

etc.

Each Russian company itself is free to choose which method for the calculation of depreciation to apply.

There is another permitted tax accounting method called nonlinear. Applying it, the company withdraws depreciation rate not with the original cost and the residual. For example, a machine cost 60,000 rubles, the monthly depreciation rate is 5%. Then cancellation will occur:

1 month: 60000 - 5% = 57000 rubles;

2 month: 57000 - 5% = 54150 RUB;

3 month: 54150 - 5% = 51442.5 RUB

etc.

Each Russian company itself is free to choose which method for the calculation of depreciation to apply.

Note

The wear of the vehicle is a quantitative measure of the physical aging is influenced by external and internal factors obtained during operation of the vehicle and characterizing the state as a whole car as a whole and its individual elements (components, parts). When evaluating vehicle is shared by two types of depreciation: physical (natural and operational) and moral.

Useful advice

The most common type of malfunction of details of cars – wear. Wear any part of the car comes in 3 stages: the first stage is break-in period moving parts; the second stage – the period of normal operation, which occupies 80-90% of the time work items; the third stage is the period of intensive wear (safety-wear). In this regard, the wears are divided into 2 groups.