Accelerated depreciation relates to the accelerated decrease in the value of a company's movable property resulting from the wear of these goods due to higher-than-normal operating use.
According to the RIR/99, accelerated depreciation is the one recognized and recorded in accounting related to the accelerated decrease in the value of movable property resulting from wear by use in a higher-than-normal operating system, calculated based on the number of daily operating hours and for which tax legislation also complies with its deductibility.
As regards movable property, the following coefficients of accelerated depreciation on normally usable rates may be adopted according to the number of daily operating hours (RIR/1999, art. 312):
a) 1.0 - for an 8-hour shift of operation
b) 1.5 - for two shifts of 8 hours of operation
c) 2.0 - for three shifts of 8 hours of operation
Under these conditions, a good whose normal depreciation rate is 10% per year, may be depreciated by 15% per year if it operates 16 hours per day or 20% per year if operating 24 hours per day.
To calculate and account for the accumulated depreciation, the company does not require prior authorization from the competent authority. However, when the company uses this resource, the tax authority reserves the right to request, at any time, accountability, in which the taxpayer must offer convincing proof that justifies the use of accelerated depreciation. Otherwise, it will be declared overused, thus generating taxes with the applicable increases.
With this routine, the company will be able to use the good in a given period of the month by applying a specific rate of 15% (asset operating for 16 hours), which will correspond to accelerated depreciation justified by the excessive use of this asset in this period, and, for the remainder of the month, will use the normal depreciation rate of 10% calculated by the routine monthly calculation.
The accelerated depreciation can only be performed within the month of the next depreciation calculation. The system uses the base date as a reference to record both the transaction of accelerated depreciation and to update account balances.
On the last day of the month, the user will generate the calculation corresponding to the monthly depreciation using the monthly calculation routine. If, in this period, the calculation of accelerated depreciation for some goods also happens, this value will be subtracted from the total value of the depreciation to obtain the value of the accounting depreciation of the month.
For accounting, the standard entry "840" should be used.
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Example:
If we consider that a piece of equipment was used during the month for two eight-hour shifts for five days, and its normal depreciation rate is 10%, using the routine, the system will calculate accelerated depreciation by the rate of 15% only for the 5 days of the month. For the other days, the rate of 10% will be used, and the calculation will be made at the end of the month.
Procedures
To calculate the accelerated depreciation:
- In Accelerated Depreciation, click Parameters.
- Configure them according to the field help instructions.
- Check and confirm the parameters.
- Select the goods for which accelerated depreciation should be calculated.
- The calculation of accelerated depreciation is made considering the period and the selected goods.
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