К вопросу о влиянии условий эксплуатации на фактический срок полезного использования оборудования установок скважинных электроприводных лопастных насосов

Pressing problems of oil-and-gas producing companies include assessment of the equipment useful life depending on its service conditions. The problem has arisen from the fact that allocation of funds for the purchase of new equipment to replace that removed of service due to its wear-and-tear is fulfilled by a company within the equipment useful life through its cost assignment by parts into the prime cost of output goods or services being rendered using such equipment. Assessment of a beneficial period using fixed assets is regulated by RF normative-legal documents. Besides, depreciation deductions significantly effect the tax base of companies therefore correspondence of the depreciation period specified by a company to the normative one is under the control of fiscal authorities. Priority units under the control over observation of depreciation period norms include the package of centrifugal vane pumping units as most used and expensive among that for oil production. Nevertheless, the Classifier of RF fixed assets contains the source of conflicts between the companies and tax authorities since it includes both units as a whole and their components (pumps, motors, cables, etc.) as independent depreciable assets. It is the registration of real useful life periods when calculating depreciation deductions that conditions conflict-free administration of companies’ economic activity by tax services. Yet, an accountable useful life is to be proved basing on specific figures. Thus, except the figures indicated in State Standard (GOST R) 56830–2015 when assessing the useful life of cable lines it is necessary to take into account increased frequency of feed current, cable line temperature, mineralization of formation fluid, rate of round trips, wear-and-tear level of cable lines resulting from vibrations of the unit, etc. A group of specialists from the Gubkin Russian State University of Oil and Gas (National Research University) have developed the assessment procedure for efficient life of cable lines depending on their service conditions. The resulting factor can be used to estimate useful life of cable lines included into centrifugal vane pumping units. As an effective alternative for the useful life assessment the authors have also proposed the estimation procedure for depreciation numerical values of downhole centrifugal vane pumping package which can be used both for bookkeeping and tax accounting.