student
employee
Russian Federation
employee
Russian Federation
The article examines the main differences between accounting and tax accounting of fixed assets, which consist in the formation of the initial cost and the accrual of depreciation. The study was conducted based on the analysis of regulatory documents governing the accounting and tax accounting of fixed assets, generalization of the theoretical material of the works of domestic authors, analysis of practical examples, as well as comparison and systematization of the obtained results. The classification of fixed assets is given. Accounting entries for the acquisition of a fixed asset are grouped. Differences in the mechanism for calculating depreciation in accounting and tax accounting are systematized. Particular attention is paid to the issues of calculating depreciation in accordance with the established principles of tax accounting: linear and non-linear methods of depreciation are considered.
fixed assets, accounting, tax accounting, initial cost, depreciation, linear method, non-linear method, depreciation bonus, depreciation group, useful life
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