Depreciation. Aliyense ayenera kudziwa wazamalonda!

Depreciation ndi amortization - nthawi yaitali ndondomeko anasamutsa mtengo koyamba ankavala zipangizo za ntchito (ie zikuluzikulu) pa mankhwala zaonetseredwa mwa iwo. Liwu lokha anachokera ku mawu Latin "amortisatio" omwe anamasuliridwa kuti "alipire". Komanso pali depreciation zolimira. Kukunenedwa ndondomeko imene limapezeka pa amadwala poyerekezera kapena panopa.

milandu Depreciation - chida avale chipukuta misozi ndiponso kuwonongeka pang'onopang'ono wa chuma lokhazikika. Alipo mu mawonekedwe a ndalama, umene tsogolo yomanga kapena kukonza, komanso kupanga zida zatsopano ntchito. Anapanga malamulo mosamalitsa kumatanthauza nkhani za kufunika kwa chuma thumba zofunika. Zopereka zambiri m'gulu la mtengo wa chithandizo kapena kupanga. Pofuna kupeza nthawi amortization, m'pofunika kugawa malo mwa ponseponse ake.

mlingo wa depreciation ndi chiyani?

Izi chisanadze anatsimikiza kuchuluka kwa malipiro pachaka mtengo choyambirira cha wolema kapena anataya mbali ya ntchito.

Depreciation mu akawunti

Masiku ano, pali njira zinayi za kuwerengetsa ndalama depreciation kwa nkhaniyi:

1. Yoyamba njira akutchedwa kuchepekela bwino njira. Nthawi iliyonse, chiwerengero cha depreciation ndi wofanana ndi mtengo yotsalira, kuchulukitsa ndi kuchuluka kwa mosamalitsa kumatanthauza. Lililonse amortization chaka wapatsidwa pa mtengo wa yotsalira kumayambiriro kwa chaka.

2. The njira liniya imene amortization. Izi depreciation owongoka mzere wa ndalama kuchokera koyamba kwa mtengo yotsalira. Ikuchitika pa moyo wa zipangizo za ntchito. Panopa yotsalira mtengo (amene alipo pakadali) zingadziŵike ndi Kuchotsera okwana wa anasonkhanitsa depreciation wa chuma kuliika pa mtengo wa pachiyambi.

3. Njira ya thanani mtengo yolingana ndi buku la ntchito mwachita (kapena mankhwala opangidwa). Pankhaniyi, njira zachokera anatsimikiza chizindikiro achilengedwe (mwachitsanzo, nthawi ntchito zipangizo - makina kapena makina).

4. Njira ya depreciation pang'onopang'ono lolunjika pa kuchuluka kwa ntchito opindulitsa akuti.

Depreciation mu zolemba msonkho

Kodi msonkho mlandu depreciation? ndondomeko imeneyi, yomwe ndi m'malo ofunda chikhalidwe chifukwa akulongosola, osati avale weniweni ndi mosavomerezeka zoletsa depreciation. Iwo amakulolani kudula m'munsi mwa msonkho phindu. Mu mlandu msonkho pali njira ziwiri za depreciation amachotsera ndalama: liniya ndi osalunjika. kampani ayenera kusankha njira depreciation amachotsera ndalama. Mu chofunika ichi ndi ntchito njira osankhidwa gulu lililonse la zinthu lonse nthawi ya moyo zothandiza.

Pansi panopa malamulo Russian msonkho, katundu kampani lagawidwa sanali depreciable ndi depreciable. Pankhaniyi, otsiriza - ichi ndi katundu wa kampani kapena bungwe limenelo ukufanizidwa mu mawonekedwe a ntchito ozindikira ndipo zotsatira ntchito kupanga ndalama. Kumasiyana ndi kalembera sanali depreciable ndi mtengo ake adzakhala mudzalipidwa kudzera mlandu amortization. katundu Depreciable anazindikira pamene moyo utumiki wa miyezi oposa khumi, ndi mtengo koyamba - kuposa zikwi makumi anai.

Management zosowa aliyense ogwira kudziwa zimene depreciation. Izi adzalola kuyembekezera revenues kampani awo ndipo sakhala mu ofiira ngati zida ndi chobvalidwa kapena kunja kwa dongosolo.