Task 1: The initial cost of the equipment is 120 million rubles. The actual service life of the equipment is 7 years. Depreciation rate 6%. Determine the residual value of the equipment.

Decision:

1) Calculate the amount of depreciation for the year according to the formula:

_{AO} _{Mr.} **=** OF _{first} _{.} * N _{a} / 100% (rub.),

then _{AO} _{Mr.} = 120*6/100% = 7.2 (million rubles)

2) Calculate the amount of depreciation for 7 years (Actual service life):

AO u003d 7.2 * 7 u003d 50.4 (million rubles)

3) Determine the residual value of the equipment as follows:

OF _{stop.} = OF _{first} _{.} – JSC (rub.),

then OF _{rest} u003d 120-50.4 u003d 69.6 (million rubles)

Answer: The residual value of the equipment is 69.6 million rubles.

Task 2: Determine the depreciation rate and the annual amount of depreciation, if it is known that the initial cost of the equipment is 10 million rubles, the proceeds from the sale of liquidated equipment is 1.2 million rubles, the costs associated with the liquidation are 0.5 million rub., standard service life – 8 years.

Decision:

1) Calculate the depreciation rate using the formula:

N _{a } **u003d [(F _{lane} -F _{l} _{.} ) / (F _{lane} _{.} * T _{n} )] * 100%,**

then H _{a }**=[(10 _{.} -(1.2+0.5) _{.} )/(10 _{.} *8)] * 100% = 10.4 (%)**

2) Determine the annual amount of depreciation for

formula AO _{g} _{.} **=** OF _{first} _{.} *H _{a} /100%,

then _{AO} _{Mr.} **=** 10 * 10.4 / 100% = 1.04 (million rubles)

Answer: the depreciation rate is 10.4%, the annual depreciation amount is 1.04 million rubles.

Task 3: The cost of fixed assets of the enterprise at the beginning of the year is 174 million rubles. Machinery and equipment totaling 101.79 million rubles were put into operation from the first of June, and at the end of March the main production assets in the amount of 7.35 million rubles were retired. The average depreciation rate for the enterprise is 14%. Determine the annual amount of depreciation and the rate of return on assets, if the volume of marketable products is 1,100 million rubles.

Decision:

1) Calculate the average annual cost of the main production

enterprise funds according to the formula:

OF _{avg.g} u003d OF _{n.g.} + OF _{cc} _{.} * n / 12-OF _{pin.} *(12-n)/12,

then OF _{aver.g} = 174+101.79*7/12-7.35(12-3)/12 = 227.865 (million rubles)

2) Find the annual amount of depreciation charges using the formula:

AO _{u003d} OF _{sr.g.} *H _{a} /100% ,

then AO **=** _{.} 227.865 *14/100% = 31.901 (million rubles)

3) Determine the return on assets by the formula:

F _{otd} _{.} u003d TP (RP) / OF _{avg} _{.,}

then Ф _{otd} _{.} = 1100 / 227.865 = 4.83 (ruble/ruble)

Answer: the annual amount of depreciation is 31.901 million rubles, capital productivity – 4.83 rubles / rub.

Task 4: 300 units of equipment were installed at the enterprise, 200 machines worked in the first shift, 150 in the second shift, 100 machines in the third. Calculate the shift factor.

Decision:

Calculate the shift coefficient according to the formula:

K _{cm} u003d h _{c} / q,

then K _{cm} u003d (200 + 150 + 100) / 300 u003d 1.5 shifts

Answer: the shift ratio is 1.5 shifts.

**Tasks for independent solution:**

**1.** Depreciation rate – 10.4%. Calculate the new depreciation rate if the standard service life is reduced by 4.6 years. The liquidation value is not taken into account.

**2.** During the day, 50 pieces of equipment worked in the shop. Of these, in the first shift – 20, in the 2nd shift – 10, in the 3rd shift – 20. 60 pieces of equipment were installed in the workshop. Determine the shift ratio.

**3.** According to the initial data, fill in the table to the end. Make a conclusion.

Table 1 – Calculation of the coefficients of renewal, disposal and growth of fixed assets for 2007-2010.

Year | cost of fixed assets, thousand rubles | Price | Coefficient | |||||

for the beginning of the year | at the end of the year | input | disposal | growth | input | disposal | growth | |

fixed assets, thousand rubles | ||||||||

11 982 | ? | ? | ? | ? | ? | |||

12 428 | ? | ? | ? | ? | ? | |||

12 994 | ? | ? | ? | ? | ? | |||

13 667 | ? | ? | ? | ? | ? |

**4.** According to the initial data, fill in the table to the end. Make a conclusion.

Table 2 – Calculation of the coefficients of wear and tear of fixed assets at the enterprise of printing production for 2009–2010.

The initial cost of fixed assets, thousand rubles. | Residual value of fixed assets, thousand rubles | Depreciation of fixed assets, thousand rubles | Wear factor | Acceptance ratio | ||||||

for the beginning of the year | at the end of the year | for the beginning of the year | at the end of the year | for the beginning of the year | at the end of the year | for the beginning of the year | at the end of the year | for the beginning of the year | at the end of the year | |

gr. 6 = gr. 2 – gr. 4 | gr. 7 = gr. 3 – gr. 5 | gr. 8 = gr. 6 / gr. 2 | gr. 9 = gr. 7 / gr. 3 | gr. 10 = gr. 1 – gr. eight | gr. 11 = gr. 1 – gr. nine | |||||

11 982 | 12 428 | 10 010 | ? | ? | ? | ? | ? | ? | ||

13 667 | 14 377 | 10 950 | 11 570 | ? | ? | ? | ? | ? | ? | |

**5.** Determine the coefficient of input of fixed assets, if their value at the beginning of the year was 6000 million rubles, the coefficient of retirement of fixed assets is 0.07, the increase in fixed assets is 600 million rubles.

**6.** The volume of marketable products in wholesale prices of the enterprise in the reporting year – 3000 million rubles. The cost of fixed assets at the beginning of the year – 1400; million rubles In the first quarter, fixed assets were introduced – 180 million rubles, in the third quarter – 240 million rubles. In the second quarter, fixed assets retired – 350 million rubles. Determine the return on assets of the reporting year.

**7.** Determine the intensive, extensive and integral loading of the machine during the month, provided that:

– the machine worked in two shifts for 8 hours;

– the number of working days in a month – 26;

– downtime due to repairs is 2.8% of the regime fund

time;

– downtime for various organizational reasons – 39 hours;

– planned labor input of one part – 1.5 hours;

– in fact, 220 parts were manufactured within a month.

**8.** As of January 1 of the reporting year, the value of the fixed production assets of the company amounted to 10 million rubles. During the year, 5 new machines were installed for 250 thousand rubles. each, with one machine put into operation on May 1, and four machines on July 30. As of September 1, three machines of an outdated modification were sold for 80 thousand rubles. everyone. Determine the average annual cost of fixed assets on January 1 of the next year.

**9.** Determine the depreciation rate for printing equipment if its initial cost is 1.9 million rubles. 200 thousand rubles were spent on the modernization and elimination of worn-out equipment. The salvage value of worn-out equipment is 150 thousand rubles, the service life is 7 years.

**10.** The average annual cost of fixed assets of the enterprise is 1400 thousand rubles, the number of employees is 10 people, the annual output of one employee is 100 thousand rubles. Determine the general indicators of the use of fixed assets of the enterprise.

**11.** The cost of fixed assets of the enterprise at the beginning of the year – 340 million rubles. During the year, fixed assets were introduced in the amount of: 45 million rubles. in June, 9 million rubles. in September; withdrawn – in the amount of: 5.9 million rubles. in April, 21 million rubles. in May. The annual output amounted to 1 million tons, the average price of products was 250 rubles per ton. Calculate the retirement and renewal rates of fixed assets, capital intensity and return on assets.

*Questions for self-examination:*

1. What is the essence of fixed assets? What are the patterns and indicators of their reproduction?

2. How is the composition and structure of fixed assets at printing enterprises characterized?

3. What is the purpose of the classification of fixed assets?

4. What are the types of assessments of fixed assets?

5. What are the methods of revaluation of fixed assets?

6. What are the types of depreciation of the means of labor?

7. What are the depreciation methods? What is the procedure for calculating depreciation using the straight-line method? What methods of accelerated depreciation are used in Russia?

8. What are the indicators of the use of fixed assets?

9. What are the reserves to improve the efficiency of the use of fixed assets?

## Be First to Comment