Accounting. Depreciation. Nzira dzekufambisa pakuverenga depreciation

Depreciation - nenzira yakarongeka rutapudzo ari kutanga Mari uchishandisa hurongwa munguva upenyu basa. Iyi tsika pfuma kusakara, sangano chose-anazvo, mune mazwi mari. Rimwe inokosha nzendo yakatarwa kuita - depreciation. Nzira dzekufambisa pakuverenga depreciation IFRS rakakamurwa 4 Marudzi, rimwe nerimwe ichakurukurwa zvakadzama.

accrual mitemo

Yaanobhadhara of depreciation mutengo kunotanga rakatevera pashure kuitwa yakatarwa yesangano kuti chizvidavirire mwedzi. Discontinuation pakati depreciation kunoitika pashure kuunganidza zvachose yakawanda vaimhanya zuva romwedzi itsva wokutanga.

The zvachose Nguva amortization kunoenderana:

• uchishandisa kumwedzi;
• vakurumidze liquidation of Os;
• kuwanda kwakakwana zvinoreva kusvikira yapfuura kuti allocations.

kazhinji Amortization kubhadhara ndiwo okupedzisira, nokuti nguva yose kushandisa pfuma. With kugumiswa ari Os anogona deducted mari kutengeswa kupembedza nhengo / zvinhu kana kuramba kushandiswa.

Depreciation mari regai:

• sale, liquidation ari chinhu;
• kuchengetedza nokuti zvinopfuura chimwe muzvina;
• rokuvakazve kana mazuvaano kwerinopfuura gore;
• kurasikirwa pfuma maererano rehurumende zvashata, njodzi dzinongoitika dzega;
• Urongwa nemamwe masangano kushanda kwenguva nhaka kana kushandiswa.

Pasinei zvemari mugumisiro upfumi nebasa kwekambani depreciated uri pamwedzi hwaro.

Os pasina depreciation

Yeuka kuti dzinokosha zvinoreva - ndiwo pfuma sangano rinoshandisa gore vanopfuura mumwe kuita zveupfumi uye okutarisira, kugadzirwa uye Implementation mabasa. pane avo vari ndandanda anodawo enyika iro accrual pamusoro depreciation haina inopiwa. Idzi dzinosanganisira:

• mhuka pfuma;
• kuchengetedzeka;
• kuvakwa muna mberi anoramba neramangwana kwema;
• pfuma akawana pachishandiswa chipfuro mari;
• zvinoreva kuti mugwagwa, miti;
• zvipfuwo huri kuti vawane zvirimwa;
• vakatenga imba;
• miziyamu Exhibits uye mabasa ounyanzvi;
• Os vakawana mahara.

Masangano Os-purofiti inozviisa depreciation accrual hakusi, zvisinei avo mhando.

Kutsunga of anobatsira upenyu

Tichifunga inobvira nguva kushanda kuturika pamusoro chinhu akatsunga. Nzira pakuverenga depreciation kubva pazvinhu yesangano hakubvi pane nguva yebasa nokuti mumwe nzira dzokuziva ya kushandiswa ndiro danho rokutanga iri kuverenga pamusoro mari kuti remwedzi depreciation nyora-kure.

Inobatsira upenyu Os ichaongororwa kuva nguva chinhu basa, izvo unounza chekambani kwemari. Kuona upenyu basa pfuma kunodikanwa panguva kuitwa pakati Os pamusoro nhoroondo. Akaundendi anowana nguva yaibatsira upenyu pahwaro:

• chinhu anokarirwa hwose, inobva nokurondedzerwa vaizviti pedyo mugadziri;
• akatarisirwa kusakara panguva kushandiswa;
• Os vanoshandisa chengeto.

The operative nguva anofanira kutsunga panguva nokutumwa yacho chinhu.

Depreciation: nzira pakuverenga depreciation kubva pazvinhu midziyo

Under IFRS, pane mbiri dzinokosha nzira kubhadharisa depreciation: Linear uye nonlinear. Straight-mutsetse nzira pakuverenga depreciation kubva pazvinhu zvinhu kunosanganisira zvishoma nezvishoma uye rakadzikama kuwanda uwandu kusakara panguva yose yaiita kushandiswa. Zvinoita seizvi: wega mwedzi sangano rinotaura zvakafanana chikwereti nhoroondo 02.

Nzira dzisiri Linear kuti pakuverenga ari depreciation pamusoro yakatarwa yesangano rakakamurwa 3 nzira:

• shrinkable vakasara;
• tinofanira kugara;
• kugadzirwa.

Amount pamusaka depreciation maererano nonlinear nzira achasiyana mumwedzi itsva imwe neimwe.

Straight-mutsetse nzira pakuverenga depreciation kubva pazvinhu yesangano iri pasi nokudenga chero mhando enzvimbo sangano uye rinoshandiswa zvose mukurima uye wokuita zvemusika makambani. Kazhinji twasu-mutsetse nzira nyasha vari kune vaya kushanda hurongwa kuti vanobatsirwa zvishoma uye zvakaenzana.

Zvinoitwa gogonera kusakara nyora-kure uwandu

Vanonyanya kushandiswa non-Linear nzira pakuverenga depreciation. Of pazvinhu midziyo kuona kupfuura rakakodzera:

1. Kunoderedza vasara kwakafanira kuhupenyu muzviitiko apo pachena kuti kufadza mutoro zvakatipoteredza achava mumakore okutanga kushandiswa, kana kuti midziyo yakatengwa nekuti zvakafunga kwebhuku zvinhu zvitsva. Mamiriro acho ezvinhu nokugamuchira kunonyanyisa vabatsirwe kekutanga kushanda, kana zviine musoro kubhadhara kupfuura mugove depreciation.
2. The tinofanira kugara Nzira zvikuru zvakafanana rutapudzo pachiyero nzira. Iye zvinoenderana vakaverenga kusanganiswa ukoshi makore kushandiswa pfuma uye anobvumira kuti kubhadhara unorema pamusoro depreciation pakutanga kushandiswa chinhu. Nzira Dzose inowanzoshandiswa kumabasa uye vaya kushanda hurongwa, upenyu basa, somunhu ushe, kupfuura chimwe gumi.
3. Kugadzira nzira inosanganisira kudzimwa pakati depreciation mutengo kuenderana yakabereka nenhumbi, mabasa uye mabasa. mari chitsama kunobva kusimba kushandisa Os iri kugadzirwa kwacho. Izvi zvakaoma zvikuru, asi Zvakanyanya Kunaka Panguva Yepamuviri nzira kubhadharisa depreciation kuzadzisa kuenzanisa mari uye mari yacho vachida.

Kushandisa dzimwe nzira pakuverenga depreciation sangano inodzorwa.

Depreciation yakaenzana mativi

The nzira yakarurama-mutsetse depreciation Mari yose rinowanikwa nyore. Dzinoratidzwa Linear nzira kuti pakuverenga depreciation kubva pazvinhu midziyo fomura:

A = (U _oc × H _a) ÷ 100%; apo:

• A - yakawanda depreciation.
• C _wasps - pakutapirwa chitsama Os.
• H _uye - amortization mwero pamakore.

The zvichiguma chitsama Os kusakara chinoratidza tichitarisa mari imwe gore operative. Zvivanakire, kunoguma kukosha yakakamurwa kuwanda kwemwedzi, kuziva uwandu kubhadhara nomumwe wavo.

Funga muenzaniso uyu: Kambani akatora kushanda muna February lathe mari 200 zviuru rubles, upenyu basa vanofungidzirwa nemakore 15 ... Akaundendi akaita kukarukureta:

1. _Inonzi H = 1 ÷ 20 × 100% = 5%.
2. Vakaverenga uwandu wepagore depreciation mu NZD: A = _gore (200,000 × 5%) ÷ 100% = 10,000.
3. Huwandu pamwedzi depreciation rinowanikwa muna rubles: A _mwedzi = 10 000 ÷ 12 = 833.

The sangano achaita mari musi March 1, muna uwandu 833 rubles. ari chikwereti nhoroondo 02 (kukarukureta pamusoro depreciation kubva pazvinhu yesangano twasu-mutsetse nzira). MUENZANISO inokwanisika nzira inoratidza sei kuti kushandisa nzira uye nyore kushandiswa kwayo.

Zvakasara rutapudzo nzira

Tichishandisa nzira iyi, sangano kuzvitenga chete rendi, izvo uchaderedzwa rimwe gore. Nzira iri chinangwa nokuda kwokuripirwa chikamu chikuru uwandu pakutanga kwoupenyu basa uchishandisa hurongwa.

Unwinding nzira kuderera mwero rinowanikwa nokushandisa nzira:

A = (P _OST × H _munhu × K _yc) ÷ 100%; apo:

• _Kumabvazuva - .. The musiyano pakati enhoroondo mutengo uye vaunganidza depreciation, kureva residual uchishandisa mutengo.
• _And N - Suspension zvaigara.
• By _yc - coefficient sangano kuwedzera yakasimbiswa (asi kwete kupfuura 3).

Kukarukureta kuti depreciation pamusoro kuderera pachiyero nzira

Funga nzira pakuverenga depreciation kubva pazvinhu zvinhu. Mienzaniso kuderera nepakati Change, uchishandisa zvinotevera mashoko:

Kambani akatora kushanda kombiyuta aikosha 200 zviuru. Kwiza nechekuzasi., The upenyu izvo zvinofungidzirwa nemakore 8. The sangano Inowedzera kubhadhara 2 nguva. Zvinonzi kunodiwa kuti huwandu pagore depreciation nokuda 4 makore okutanga. Kuita Masvomhu:

1. Kukosha kunorondedzerwa _se H = (1 ÷ 8) × 100% = 12,5%.
2. Mumazana sangano gore mari: A = (200,000 × 12.5% × 2) ÷ 100% = 50,000.
3. The residual Kukosha rechipiri mari kuti: 200 000 - 50 000 = 150 000 Depreciation mugore rechipiri: A = (150,000 × 12.5% × 2) ÷ 100% = 37.500.
4. The residual ukoshi uchava mugore rechitatu: 150 000 - 37 500 = 112 500 Depreciation mugore rechitatu: A = (112,500 × 12.5% × 2) ÷ 100% = 28.125.
5. The residual ukoshi achava mugore rechina 112 500 - 28 125 = 84 375 Depreciation mugore rechina: A = (84,375 × 12.5% × 2) ÷ 100% = 21.094.

Kambani vacharamba Masvomhu rokupedzisira masere, izvo zvinogona kubhadhara pamwedzi mari kusakara zvizere nyora-kubva amortized mutengo kana nekuparadzanisa residual kukosha zvakaenzana Yakabudiswa pazuva rokupedzisira rokutonga nokuripira.

Kukarukureta kuti tinofanira kugara depreciation nzira

Yakawanda pagore depreciation, sezvo iri nzira yokuderedza Zvakasara ichava yakasiyana. The nzira tinofanira kugara inoshandiswa kukurumidza kuva usashanda uye kusakadzwa midziyo muzviitiko umo aronga kugamuchira kubatsira mukuru ndiye kutanga kwekupwanyiwa kushanda. Zvisinei, kusiyana nzira yokuderedza vakasara hazvibviri kuisa mumwe mwero kumhanyisa.

Dzemaitirwe mumwe dzimwe dziri nonlinear nzira dzakafanana kwazvo pakuverenga depreciation kubva pazvinhu zvinhu. The Masvomhu vanosiyana chete kushandisa chaizvo tsika, uye vose zvavo, ane mashoko ose chete. Annual amortization tinofanira kugara netsika dzaona ne nzira:

A = (P _{prim L} × N) ÷ N _SL apo

• _{Pazuva rokutanga} - yekutapirwa chitsama uchishandisa hurongwa.
• _L N - namakore kusvikira kuguma kwerunyararo nguva.
• N _SL - Verenga kuwanda kwemakore nguva.

The hwaro dzemaitirwe chinobviswa lifespan: zvakasara gore nokuenzanisa pamusoro zvachose Verengai nhamba makore. Zvinokosha kucherechedza kuti dhinomineta kuti nzira hakuzochinji. Somuenzaniso, kana uchida kuverenga depreciation kwemakore 6 pamakore, Verengai nhamba vachava 21 (rave akasungirwa mumwe nomumwe digits kubva 1 kusvika 6).

Kukarukureta nzira nokuti tinofanira kugara Example

We ngaaverenge wepagore depreciation uchishandisa yepakutanga date: Kambani akatora kushanda michina aikosha 140 zviuru rubles .. The upenyu basa 5 years. Change wegore depreciation mumakore 3 years okutanga. Kuita matanho aya:

1. Mugore rokutanga gore kambani Acharipa: A = (140 000 × 5) ÷ 15 = 46 667 rubles.
2. Depreciation mugore rechipiri iri: A = (4 × 140000) ÷ 15 = 37,333 NZD.
3. Depreciation uye amortization gore rechitatu achava: A = (140 000 × 3) ÷ 15 = 28 000 rubles.

The kukarukureta makore asara rinoitwa ichocho. Kuverenga pamwedzi kubhadhara gore negore depreciation yakakamurwa kuwanda kwemwedzi.

Production nzira depreciation nyora-offs

Kushandisa nzira pakuverenga zvinogoneka chete pfuma rinoshandiswa zvakananga kugadzira muitiro kana kuita mabasa (mabasa). Mari uye mamwe Os mutengo uri zvakananga novimba kugadzira muitiro, izvo zvinobatsira kurerutsa paumbwe chizvidavirire kurasikirwa.

zvinotevera fomura inoshandiswa kuona depreciation:

A = (C × pamusoro _{pr.f. prim)} ÷ Aube, sezvamakaropafadzwa:

• On _pr.f. - chaiko kugadzirwa vhoriyamu.
• _{Pazuva rokutanga} - nomutengo uchishandisa wemuTesitamende mwero.
• On - kwasara vhoriyamu okuwana yose basa upenyu yakatarwa.

Chimbofunga muenzaniso unotevera date: wezvokutengeserana sangano kuti kugoverwa zvigadzirwa motokari aikosha 200 zviuru rubles .. Presumable mileage kuchasvika 400 zviuru. Km. Anopa tsika kumhanya chaizvo muna January - .. 4 zviuru km February - 9 zviuru km Mar. -. 2 thous Km.. Change depreciation nokuti mitatu.

Pakuita Masvomhu:

1. Find chepakutanga Mari uchishandisa hurongwa, inobva imwe kiromita akafamba: A = 200 000 ÷ 400 000 = 0,5 rubles /? Km ..
2. Depreciation yaJanuary achava: A = 4.000 × 0.5 = 2000 r.
3. Depreciation nokuti February ndiko: A = 9000 × 0.5 = 4500 p.
4. Depreciation muna March achava: A = 2000 × 0.5 = 1000 r.

Saizvozvowo, depreciation rinowanikwa kwemwedzi dzasara. Nokuti upenyu basa runoratidzwa zvinotarisirwa vhoriyamu okuwana, unofanira nguva kuongorora uye kunatsurudza mutengo.

Depreciation uye Accounting

Pasinei nzira pakuverenga depreciation kubva pazvinhu yesangano inoshandiswa zvebhizimisi, iri kubvunzwa dhipatimendi kushandiswa ne 02. Iye rwunoverengerwa nguva neimwe sezvo tama inopfupikisa. Panyaya iyi, nhoroondo debited kuti nhoroondo okuwana mari uye MF. 44.

Yapera depreciation kana nokuda liquidation, kutengeswa mari Os disposals kufungisisa nhoroondo "Fixed Zvinhu" wiring Am "Depreciation Os" Kr "Os". Subaccount cq. 02, anounganidza ruzivo pamusoro mari pfuma anovhara.

Zvakasiyana kubva Bang nzira. chizvidavirire mutero chizvidavirire depreciation. Nzira pakuverenga depreciation achingopiwa maviri - Linear uye asiri Linear, uye havana zvikuru zvoupfumi pfungwa. The Linear Nzira iri akafanana kuti nzira yacho zita iroro mune chizvidavirire uye rinowanikwa mumwe nomumwe Os yoga.

Nonlinear nzira kunosanganisira depreciation muboka kana subgroup yakafanana uchishandisa hurongwa. Change Verengai mutoo:

A = (B × H _chaienzana) ÷ 100% apo

• B _Mari - zvachose pakuenzanisa boka uchishandisa hurongwa pakutanga romwedzi.
• H _uye - the depreciation mwero (yakatarwa RF TC nerimwe Os boka).

Huripo depreciation Mapoka dzakanyorwa muna Tax Code.

Chinonyanya kukosha chakanangana enzvimbo sangano iri depreciation. Nzira dzekufambisa pakuverenga depreciation kubva pazvinhu yesangano dzinoita zvebhizimisi kusarudza kupfuura rakakodzera nzira. Tsauranisa uchishandisa waivako (zvinosanganisira depreciation) - hwaro mitsara mari uye zviwanikwa kambani.