Nekurangarira kuti ngadzirambe midziyo depreciation

Maererano mitemo, zvinotevera depreciation nzira inogona kushandiswa chizvidavirire zvinangwa:

- nyora-kure mutengo maererano nokuwanda kwemakore anobatsira upenyu;

- nzira kuderera pachiyero (Linear);

- nyora-pasi zvinhu zvakaenzanirana nokuwanda zvigadzirwa.

Recognition uye depreciation kuti ngadzirambe yesangano riri kuitwa imwe nzira kuti boka yakafanana midziyo yose ya rinokosha muupenyu. Mhosva anogona yakaturikwa apo huru mari mazuvaano kana rokuvakazve nokuda utariri, uyewo pakuchengetedza chinhu kwenguva refu kupfuura 3 months.

Achiita nekurangarira kuti depreciation kubva pazvinhu yesangano, sarudza wegore uwandu mipiro. Kuita Linear nzira, kukarukureta rinoitwa nevanhu kufungisisa kwokutanga revaluation vakatsunga pakutanga kwenguva nokuenzanisa pachishandiswa nguva kushandiswa depreciation prices.

Kushandisa nzira kuderera nechiedzo, hwaro pakuverenga kutora mashoko residual kukosha dambudziko yesangano iri pakutanga nhau nguva (gore).

Pakunyorera vakagura kukosha kuwanda nhamba zvemakore kukarukureta yakaitwa, kwakavakirwa yepakutanga Mari yaidiwa kuvaka uye wegore reshiyo apo numerator ndiyo namakore asara kusvikira pakuguma upenyu dambudziko chombo, uye dhinomineta - Verengai (nhamba) upenyu makore.

Achiita chizvidavirire depreciation kukanzura nzira kushandisa Proportional yakawanda mabasa, funga pokutangira chinoratidza kana uwandu basa zvigadzirwa nokuti nguva uye nhamba kwokutanga guru mutengo uye akaronga Vhoriyamu basa anogadzirwa rinokosha basa chikuru nzira ya.

Nokuti pazvinhu yesangano iri nhau gore, depreciation inowanzopiwa inofungidzirwa mwedzi dzose chitsama 1/12 gore negore huwandu iri countable zvichienderana kukarukureta nzira. Kana yomwaka kugadzirwa mari iyi zvakaenzana dzakava pamusoro mabasa chekambani muna kushuma gore.

Kukosha nokuti kambani iri kuronga uye nekurangarira kuti depreciation kubva pazvinhu yesangano, sezvo anopa mukana kuverenga kukosha remangwana ravo, izvo zvichaita kuti kuronga mari inoshandiswa uye ramangwana zvemari migumisiro kambani.

Initial Data nokuti dzemaitirwe pakati depreciation ndizvo zviratidzo kukosha pazvinhu yesangano pakutanga chawakaronga nguva, refu uye urongwa wepagore kuti pakatanga yakatarwa yesangano, izvo zvinobva nemamwe masangano nemakambani vakagamuchira zvisarudzo; depreciation rate; umboo pamusoro kurasa zvinhu.

Nekurangarira kuti depreciation kuti wakaiswa yesangano uye Masvomhu zvose zvinoitwa kwakavakirwa nezvaanogona makombiyuta uye chizvidavirire mamiriro. Kuti aite izvi, kuita zvinotevera kushanda.

Muzvikwata zvisina tsarukano huru anodawo mari uye kuona zvavo mari maererano dzakafanana depreciation prices. Panguva iyoyowo hazvibatanidzi depreciated yesangano (motokari, michina uye midziyo) pamwe zvakazara apera normative hwose.

Pakutsvaga uwandu zvinhu (mapoka) avhareji yegore negore Mari zvachose Vhoriyamu zvikuru depreciable zvinhu.

Change uwandu depreciation kuti chinhu chimwe nechimwe kana boka, nokuwanza mutengo hwavo akakodzera urongwa, kufungisisa kururamiswa zvinoita kuti tiratidze chaiwo anoita nzira basa.

Nokuti kuronga Gore kunotema yaipedzerwa depreciation vose wakaiswa yesangano, kuverenga depreciation, akaverenga kuti mapoka ose dzakakudzingai depreciated zvinhu kuti muri midziyo, michina uye nemotokari.