Ilgalaikio materialiojo turto nusidėvėjimo apskaitos tobulinimas

LTMokslinis tyrimas skirtas ilgalaikio materialiojo turto nusidėvėjimo apskaitos problemų analizei. Straipsnyje nagrinėjama nusidėvėjimo apskaita, nusidėvėjimo metodų ir normų parinkimas, pritaikymas ir motyvacija. Autorės nagrinėja išnuomoto ir išsinuomoto ilgalaikio materialiojo turto nusidėvėjimo apskaitos ir atvaizdavimo finansinėje atskaitomybėje problemas. Darbe pateikti samprotavimai ir autorių nuomonė dėl ilgalaikio materialiojo turto nusidėvėjimo skaičiavimo pradžios. [Iš leidinio]Reikšminiai žodžiai: Ilgalaikis materialusis turtas; Nusidėvėjimo apskaita; Finansinė atskaitomybė; Long-term material assets; Calculating depreciation; Financial accountability.

ENAssets in accounting means economic resources which have an owner and by using which an enterprise expects to obtain some benefit in future. Nevertheless, while using their assets enterprises not only obtain benefit but bear some expenses as well. Fixed tangible assets participate in production many times without changing its natural material form and physical features for a reasonable amount of time and loses its value in parts. This value is included into costs when calculating depreciation. As depreciation costs reduce taxable profit, therefore, correct accounting of depreciation of fixed assets is very important to every enterprise. A subject of depreciation calculation can be both a group of homogeneous or interrelated asset units, if their depreciation period is similar, and separate parts of a single subject, if their depreciation periods and intensity do not correspond. In the authors opinion that causes a lot of trouble to account for such assets. A separately depreciated asset subjects have to be separated from the book-keeping point of view, separate forms of asset using start have to be filled in, such assets must be accounted for in different inventory cards with different inventory numbers, repair costs must be separately entered for such assets. Therefore, enterprises have to consider it very carefully before choosing the subject of fixed assets the depreciation of which they are going to calculate. It is necessary to calculate depreciation of leased assets in the cases of both lease and loan-for-use contract. That has to be done by the asset owner and the depreciation of such assets is considered as reducing the taxable profit of the lessor.In the authors opinion it is correct only in the case of lease as the lessor includes the costs of fixed asset lease to cost price of production or operation and by that reduces his (her) taxable profit, ant in the case of loan-for-use contract it is contradictory to the principles of accumulation and impartiality and the concept of real and correct picture. In the authors opinion the owner of fixed assets leased by loan-for-use contract may calculate depreciation but he (she) should not include its sums to profit reducing costs as such assets do not earn any income. The leaseholder may not calculate depreciation as the assets are not his (her) property though it brings him (her) income. In the authors opinion in the case of loan-for-use contract neither lessor nor leaseholder should include asset depreciation sums to profit reducing costs. The most complicate part of calculating fixed asset depreciation is fixing a correct depreciation rate. In financial accounting it is required that the depreciation corresponds to a really decreased economic value of assets as accurately as possible and in tax accounting the most important thing is for depreciation rate not to exceed the maximum amount. In the author's opinion though in the tax law in the majority of cases the maximum period of allowed depreciation of assets is longer than the maximum rates valid so far, for some asset groups it could be even longer. Attention should be paid to the fact that after the Ministry of Finance and Ministry of Economy have passed economic normative standards of fixed asset depreciation which have come into force since б January 2000, enterprises have already had to change asset depreciation rates and now since the approval of the profit tax law enterprises are to change the rates which do not correspond to the ones indicated in the profit tax law again.The above situation is in conflict with both the Governmental decision and the profit tax law. Year count and double decreasing value methods in financial accounting may not be called calculation methods of accelerated depreciation. The concept of accelerated depreciation methods is applied only in tax accounting. After the profit tax law has been passed for the purposes of tax calculation two methods may be used: rectilinear and double balance ones. Nevertheless, one can be doubtful regarding asset groups to which the double balance method is allowed to be applied. The depreciation of fixed assets is started to be calculated from 1st day of the next month after the beginning of using it and is finished on 1st day of the next month having written it off. However, the Law on profit tax changes the long established order which, in the author's opinion, is not correct as the proposed six month period is too long and that will distort the real indicators of enterprises. In many foreign countries where the right of enterprises to show real economic processes in accounting is respected better a half month rule applies. In the authors opinion in the laws, decisions and other legal acts there are a lot of inadequacies, contradictions which do not make accounting easier but, on the contrary, cause complexity and make it even more difficult. [From the publication]