Wakaiswa midziyo yavo kupatsanura. Depreciation kubva pazvinhu midziyo boka

Huru Chiyero papepa zvinhu zvinosanganisira zvinhu zvaishandiswa pakugadzira upi chigadzirwa iri urongwa weimba kana maindasitiri mabasa, unyanzvi basa. Kunosanganisirawo zvinhu kushandiswa pakupa kwenguva pfupi Rental wobhadharwa.

Fixed midziyo vakakamurwa kuva mapoka makuru maviri. In boka rokutanga - the yesangano panhoroondo 01, uye boka zvinhu rechipiri - ndivo yesangano munhoroondo 03. Mumwe nomumwe mapoka aya ine pachake nerevane. Fixed midziyo inoshandiswa mukurima akanyorwa vazvidavirire pamusoro nhoroondo 01 Zvinhu kushandiswa pakupa pfupi kana refu risi, akanyorwa munhoroondo dziri nhoroondo 03. All pfuma nebhizimisi sangano iri kuparadzirwa maererano anobatsira upenyu hwavo uye rakakamurwa zvinotevera depreciation boka wakaiswa zvinhu.

Term kugadzirwa kushandiswa chipi chinhu pakati wakaiswa yesangano (wakaiswa kana chisingaoneki yesangano) anofanira dzaona inobva nguva apo zvinhu izvi richashandiswa munyaya dzemari uye kugadzirwa basa zvebhizimisi kana sangano. Iyi nguva rinowanikwa uye aifarirwa zvavakanga vachida kuita pasina maererano anotenderwa rokuzvidavirira zvokudya, kusanganisira zvakasimba nokudzorwa depreciation pakati yakatarwa yesangano boka, aifarirwa Hurumende yacho Russian Federation.

Kupatsanura pakati wakaiswa yesangano nemapoka depreciation ine zvikamu zvikuru gumi, chimwe nechimwe kunosanganisira zvinhu zvaisanganisira mu mukuru ndandanda Russian classifier kubva pazvinhu zvinhu. It - maindasitiri nezvivakwa uye ezvirevo; muchina vanoshanda, uye simba rinopiwa, midziyo kombiyuta uye motokari, kugadzira Zviridzwa uye maberekero kudanda, zvirimwa uye guta guru mari, dzakadaro uye nenyika zvinhu.

Boka rokutanga rinosanganisira enzvimbo sangano (michina nemidziyo) kwenguva zvinobatsira mukurima, mumwe - makore maviri.

Boka rechipiri ndiyo zvebhizimisi yesangano - michina uye midziyo inoshandiswa pagadzirwe vesangano mitemo nguva maviri matatu. Izvi zvinoshandawo zvemitambo (mhuri uye maindasitiri) midziyo uye perennial zvirimwa (mastrawberry).

Boka rechitatu inosanganisira michina, uye mumaindasitiri michina, midziyo, zvivako uye kuchinjwa zvigadziriswe (mano), motokari akashandiswa nguva kubva matatu namashanu.

Muboka rechina mashoko Kushandiswa pfuma ine mashanu makore manomwe. Idzi dzinosanganisira: zvivakwa, hutachiwana midziyo uye zvivako, midziyo uye kugadzirwa michina. Uyewo motokari (injini motokari, marori, nematarakita anofamba, Trailers, nemabhazi), perennial zvirimwa (dema chokeberry, orenji uye ndimu), uwandu (multifunctional packagings).

Nezuva rechishanu boka, kushandisa izwi iri manomwe - gumi makore, wechitanhatu boka - kubva 10 kusvika pamakore 15.

The boka wechinomwe rinosanganisira mari kwenguva kushandiswa kubvira 15 kusvika 20 makore. In worusere boka anobatsira kushandisa nguva iri pakati 20 kusvika 25 makore, nezuva repfumbamwe boka - kubva 25 kusvika 30 makore.

boka wegumi rinosanganisira zvinhu pfuma yesangano kushandiswa kwemakore anopfuura matatu. Tinoona pano kuti kupatsanura pakati yakatarwa zvinhu zvaisanganisira muzvikwata depreciation, rine chete mapoka wakaiswa yesangano (zvinhu) gumi uye zvachose nokudzorwa hurumende.

Kuti zvakanaka mutero yakatarwa zvavo chizvidavirire Kutara zvitatu: yepakutanga, achidzikisa kana residual.

The kwokutanga Kukosha wakaiswa zvinhu zvinosanganisira mari zvose ukama kutora kwavo, kugadzira, pakukurukura, uye kugara kushanda ezvinhu.

Replacement mutengo kunosanganisira kutanga mutengo uye revaluation.

The residual ukoshi achiumbwa kubva yokutsiva mutengo kubvisa depreciation.

Depreciation kubva pazvinhu yesangano boka zvinosiyana uye depreciation zvazvingava, izvo zvinoenderana kubva chinhu kushandiswa. Netsika kusakara (depreciation) anogona kushandisa kururamiswa (kuwedzera kana zvinoderedza) ratios.

Kuti ngaaverenge depreciation yeRussian Tax Code hupfumi emakambani kodzero kushandisa Linear kana asiri Linear nzira.

Mugore Linear nzira nokuda Pakusarudza mapoka ose zvinokosha actives vomureza kusakara chinhu rinowanikwa se ayo kwokutanga (yokutsiva) kukosha uye ayo anobatsira upenyu chiito.

Kana nzira nonlinear dzokuziva depreciation kubva pazvinhu midziyo boka vane zvinotevera pfeka zvinhu. Group № 1 - coefficient kubva 14.3, № 2 - 8.8. Uye zvimwe № 3 - 5.6, № 4 - 3.8, № 5 - 2.7, № 6 - 1.8, № 7 - 1.3, № 8 - 1, № 9 - 0,8 uye № 10 - 0,7.