Depreciação

Depreciação Acelerada

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A depreciação é o modo pelo qual se registra, contabilmente, a diminuição do valor de bens do Ativo Imobilizado resultante do desgaste pelo uso, pela ação da natureza ou pela obsolescência normal, conforme o artigo 307 do Regulamento do Imposto de Renda (RIR) de 1999.

A Depreciação Acelerada, teoricamente, refere-se ao desgaste excessivo do bem registrado no Ativo Imobilizado, denominada Depreciação Acelerada Contábil. No âmbito tributário, a legislação trata da Depreciação Acelerada Incentivada, que pode ser uma poderosa ferramenta tributária para a administração de empresas tributadas pelo Lucro Real.

Depreciação Acelerada Contábil

Conforme o artigo 312 do RIR/1999, aos bens móveis que operem em dois turnos de oito horas diárias poderá ser aplicado, às suas taxas normais de desvalorização, o coeficiente 1,5, assim como aos bens móveis que operem em três turnos de oito horas diárias, o coeficiente 2,0.

Como exemplo, a um equipamento com taxa normal de desvalorização de 10%, operando regularmente dezesseis horas por dia, poderá ser depreciado à taxa de 15% ao ano.

Embora não seja exigida autorização prévia, o Fisco poderá, posteriormente, exigir a justificativa ou comprovação de que os bens realmente estiveram em operação em dois ou três turnos de oito horas diária.

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Depreciação Acelerada Incentivada

A Depreciação Acelerada Incentivada, prevista no artigo 313 do RIR/1999, visa incentivar a implantação, renovação ou modernização de instalações e equipamentos de certas atividades, mediante a exclusão dos valores da quota de depreciação acelerada da base de calculo do IRPJ e CSLL.

Tais valores devem ser controlados na Parte B do Lalur. No período de apuração em que a depreciação acumulada do respectivo bem se equiparar ao seu custo de aquisição, essas, o valor das mencionadas exclusões deverão ser adicionadas na base de calculo do IRPJ/CSLL, na Parte A do Lalur.

Em algumas situações, a Depreciação Acelerada Incentivada é diferenciada. Por exemplo, as aquisições de bens para o ativo fixo, exceto a terra nua, de empresas que exploram as atividades rurais, podem ser depreciadas integralmente no ano da sua aquisição.

As empresas que se enquadram em programas como PDTI – Programas de Desenvolvimento Tecnológico Industrial, PDTA – Programas de Desenvolvimento Tecnológico Agropecuário, PSI – Programas Setoriais Integrados e BEFIEX, esses programas permitem uma depreciação fiscal incentivada que beneficia as empresas, podendo investir em novos projetos. (Artigo 313 ao Artigo 323 do RIR/99).

Observando o momento de instabilidade econômica, qualquer ferramenta que possa gerar economia para novos investimentos são bem vindas. A Depreciação Acelerada Contábil ou Incentivada podem não estar sendo bem utilizadas pelas empresas do Lucro Real, gerando tributos maiores que o necessário. Estas, quando utilizadas adequadamente, constituem ótima alternativa, pois aquecerão o fluxo de caixa da empresa no momento da aquisição de novos investimentos.

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