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Make a list of the assets listed on the balance sheet. Tax is charged on intangible assets, fixed assets, capital expenditures and reserves of the company. Specify the value of each property. Separately calculate the cost of the depreciable facilities.
In the calculation include the residual value of the property which is calculated by subtracting from the initial value amount of depreciation accrued in the accounting. The value of such property as houses, outdoor improvements, dormitories, indicate how the amount of wear. Depreciation is calculated on the basis of Unified norms of depreciation of objects. For capital investments of enterprises come from the balances presented in the sub-accounts of account 08 "Investments in non-current assets: "intangible assets" and "Acquisition of property, plant and equipment". Taxation is not taken into account the value of the property that is subject to a privilege tax.
Sum up all value of the property on 1 January of the reporting year and on the first day of the month that follows the reporting period. If the plant is open early in the quarter, summarize the value of the property on the first day of the quarter creating on the first day of the month that follows the reporting period. Divide the sum by 2.
Add to the obtained value the value of the property calculated on the first day of each subsequent quarter reporting period.
Divide the resulting value by 4 is the number corresponding to the number of quarters in a year. If the enterprise is open to the first catch block, so when calculating the average value of the property for the full quarter reference period of creation. If the company discovered in the second half of the quarter, the calculation of the average annual value of the property is conducted on the first day of the quarter that follows the quarter of creation.