The Lineardepreciation method is the simplest and the most widely used method for depreciating fixed assets. The Capital allowance is recorded by equal portions for every time period or interval for the entire service life of the fixed asset.

For example: The cost of a computer is 10,000 RUB, and its established service life, considering functional and physical deterioration, is five years. Each year, 10,000/5 is written off, which equals 2,000 RUB of depreciation. Therefore, you can calculate depreciation for a computer using the linear method.

In the non-linear method, the accrued amount per month for the depreciation object is defined as the product of the remaining value of the object and the depreciation rate. The depreciation rate is defined by the formula: K = (2 / n) * 100%, where n = the useful life of the object in months (as in the Reducing balance method).

In addition, when the residual value of the object reaches 20 percent of its original value, the residual value is used as the base value for additional calculations of depreciation of the object. The monthly depreciation amount is defined by dividing the base cost of the object by the number of months remaining until the end of its service life.

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