MariChizvidavirire

Kukarukureta Example damping Linear mufashoni. Depreciation

Chero zvebhizimisi munyika muitiro kushandisa pazvinhu yesangano: zvivakwa, zvitoro, zvivako zvinangwa zvakasiyana-siyana, simba mitsetse, platforms, midziyo, muchina maturusi motokari uye mhepo chokufambisa, uyewo njanji locomotives uye ngoro, kureva pfuma ndiyo nzira basa zvakakodzera .. pakabudiswa kwenhumbi, chokupika siyana mabasa kana kushandurwa mabasa. The upenyu basa akadai anoramba inopfuura gore. Pasina pavo hazvibviri Implementation pamusoro maindasitiri basa, uye basa mari izvi hazvigoni hunokosha. Nyaya ino nezvazvo izvi zvinhu uye chii nzira kukarukureta kuti depreciation anechekuita nhasi. Mukuwedzera, tinomiririra muenzaniso pakuverenga twasu-mutsetse nzira depreciation uye funga zvose nezvokuzadziswa Masvomhu, zvichienderana zvichiitika basa ezvinhu.

Depreciation: Definition

Property, uye kunyanya mumabasa kugadzira muitiro wakaiswa yesangano (Os), nguva dzose kwakandipedza, t. E. Kuderedza mutengo wavo yepakutanga. Naizvozvo zvakafanira kuti kuverenga uwandu yabvaruka, kuderedza kukosha chinhu. Mutemo yakatanga coherent hurongwa kupatsanura zvakasiyana siyana pfuma vezvikwata mumwe nomumwe maitiro akadai anobatsira mupenyu (STIs), kureva. E. The panguva iyo chinhu chinounza chekambani kwemari. Somuenzaniso, michina uye zvinoshandiswa depreciated nokukurumidza kupfuura chivako kana zvimwe zvachose mamiriro. Zvichienderana kushandiswa zvibereko pakati panguva chinhu, nerimwe boka zvakagadzirirwa Os zvakasimba wava, pashure iyo pfuma ukoshi zvakanyorwa kure chose. Kuregererwa kukosha pfuma uye inonzi depreciation. Fixed midziyo dzinoiswa maererano nokurondedzerwa, nekurangarira mapoka, zvakadai zvivako, simba michini uye zvokushandisa, uye vamwe.

Huripo pazvinhu midziyo classifier anoparadzanisa mapoka 10 pahwaro ya SPI: Boka rokutanga rinosanganisira zvinhu shoma inobatsira nguva yokupedzisira - pamwe kupfuura zvechigarire.

Ndezvipi zvinhu zviri depreciated

Vanodzika mitemo semhosva yakakura depreciable twa, kuti SPI mwedzi kupfuura 12, uye mari pakuunganidza vanopfuura zviuru 40 rubles.

Havasi vose Os zvinhu zvinogona kunzi sezvo depreciable. Kushandiswa was wakaiswa yesangano, nyika, zvinhu zvakasikwa, mugwagwa, miti, mvura pfuma uye perennial miti haina depreciated.

The kwokutanga uye residual kukosha Os

Ngatidzokerei kune zvinhu pfuma, depreciating kuva. Saka, achiziva chepakutanga mutengo chinhu uye kukosha depreciation, ari zveakaunzi anogamuchira kukosha pfuma panguva kukarukureta. Inonzi residual. Kuita kukarukureta ichi chinofanira kuva zveakaunzi pamusoro pamwedzi hwaro - pamusoro chakarurama ichi kunobva pfuma mutero, vasina kudzidza kukarukureta iyo kambani ine purofiti uye ndinosika zvinetso rara mutero zviremera. Naizvozvo, zvakakosha kuti mhosva depreciation nomumwe chinhu. Kune Linear uye nonlinear nzira pakuverenga depreciation. Companies nemasangano ne mutemo kodzero yakazvimirira kusarudza nzira pakuverenga depreciation pfuma. The chizvidavirire mutemo wekambani pokushandisa nzira pakuverenga ari depreciation hazvo yakatarwa. Murayiro anosimbisa kodzero kutama imwe nzira depreciation kune mamwe kamwe chete pamakore mashanu ose.

Zvakakurukurwa pokushandisa Linear nzira

Nokuti nzira iyi kunoratidzwa depreciation nerimwe chinhu. Linear kukarukureta kuti depreciation ndicho. Zvinonzi vaiona nyore zvikuru, kwete chete pakati vanodzika mitemo, asi pakati maakaundendi. Chaizvoizvo Its uvete pakuverenga chitsama kusakara chepakutanga kukosha chinhu kuwanda parutivi depreciation unodiwa. Sezvo nyaya ino ichinyanya kutaura pamusoro twasu-mutsetse nzira depreciation kukarukureta, zvino kuzvitarisa zvizere.

Depreciation: kukarukureta payakavakirwa maererano Linear nzira

Cherechedza kuti, pasinei nzira nokuda depreciation, kuti zvinhu kuva mapoka 8-10 kubva pazvinhu zvinhu maererano Russian classifier inoshandiswa Linear chete depreciation nzira. The hwaro dzemaitirwe ari Linear musimboti ndiyo zvinotevera payakavakirwa: zvinobikwa yepakutanga kana yokutsiva (kana akabata revaluation) kukosha uye izvozvi pfuma depreciation rates, akaverenga sezvinotevera:

H = 1 / N * 100%, apo N - IPN mumwedzi kana makore.

Kukarukureta Example damping Linear nzira

The Company akatenga ndokuiswa kushanda chinhu kukosha 180 zviuru rubles. SPI of runoenzanirana classifier boka Os - 5 years.

Option 1: Change wegore depreciation prices :

H = 100% / 5 S = 20%, MP. E. 20% of mutengo inofanira mhosva rimwe gore.

In yose, 180 000 * 20/100 = 36 000 Rbl., Ndizvo. E. A mutengo chinhu gore ipfupi ne 36 zviuru rubles.

zvazvingava Monthly - 36000/12 = 3000 rubles.

Option 2: pamwedzi depreciation kukarukureta fomura:

H = 100% / 60 mwedzi. = 1,6667

Kwemwedzi uwandu kusakara raiva 180 000 * 1,6667 = 3000 rubles. Saka yakarurama-mutsetse depreciation.

Zvakakurukurwa dzemaitirwe

Tanga depreciating kubva pakutanga mwedzi vachitevera mwedzi chinhu mazano kupinda kugadzirwa rikurumidze. Somuenzaniso, kunyange kana pfuma akanga awana, uye nokutumwa iri yomusi March 1, chinofanira kudzikisa ukoshi kubvira April 1st. The chete mitemo zvinoshanda zvinhu vakawana mahara.

The ichocho anouya kumira amortization vebasa: kubva 1st romwedzi anouya pashure romwedzi umo depreciation mari yakaenzana chokutanga kukosha chinhu. Pane zvimwe zvikonzero discontinuation kuti depreciation Somuenzaniso pakuparwa liquidation, ndikupe kana pakuchengetedza chinhu chokuita vakanzwisisa kudiwa. Kana iwe anongoerekana kuti akaneta mamiriro (pamusoro sezvakarayirwa nekambani utariri zvakanyorwa) Depreciation Os akapomerawo kubva pakutanga mwedzi vachitevera mumwe umo chinhu oparesheni tatangazve.

Suspension kushanda ari chinhu, sei kuverenga depreciation

Yeuka muenzaniso pakuverenga akarurama-mutsetse nzira depreciation uye kutsivira nayo: muhombodo kushanda chinhu raiva yechi25 September. Zvinoreva kubhadharisa depreciation ari uwandu rubles 3,000. Accounting inotanga kubva October.

Chimbofunga mamiriro ezvinhu apo huru Achishandisa conserved kuti imwe nguva. Kuramba nemuenzaniso wambotaurwa pamwe ezvinhu matsva kushanda. Nokuda zvisingafanoonekwi ezvinhu, musoro kambani akasarudza kumbomira chikamu chinhu ari kugadzira muitiro, uye zvinofanira ngaateme murayiro - kuunza chinhu kubva Workflow nokuda 6 mwedzi, akadai kubva 1 May kusvikira 31 October. Panyaya iyi, iyo depreciation zvishandiswa akarembedzwa. Masvomhu dzinoitwa sezvinotevera: kudzikisa ukoshi muna April uye kuregawo nokuda 6 mwedzi. Kubva 1 November amortization mutariri ari ndokutangazve. Zvakakosha kuyeuka kuti depreciation unoitwa chete panguva oparesheni wechivako, ndiko chete kana Akapfeka. Kana uchishandisa hurongwa iri simbe, depreciation kwakaipa, uye mamiriro ezvinhu akadaro anofanira rakanyorwawo - kubva nezvavanofunga izvi uye hakuna basa ravanofanira pfuma, uye depreciation zvokushandisa, dzemaitirwe iyo chinopiwa munyaya, riri pamutemo.

Sezvineiwo, SPI chinhu chinoshanda kwenguva ya kungopeta maoko ake. E. Mvumo kushandisa ipiwe September 25, 2010 zvokushandisa anofanira amortized zvizere October 2015. Asi sezvo chinhu akachengetedzwa, ayo kushandiswa nguva chinoshanda kwenguva basa. Kwatiri, asi IPN achaguma muna April 2016, t. E. Depreciation Os kuchapfuurira, uye achangopfuura depreciation kuti zvinhu vachaitwa muna April 2016.

Ndivo mitemo inokosha kukarukureta. Tinovimba kuti muenzaniso dzemaitirwe pakati depreciation twasu-mutsetse nzira haana kwakakonzera zvinetso.

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