Mlandu atathana chuma depreciation

Malinga ndi malamulo, mfundo zotsatirazi njira depreciation akhoza kumwedwa mlandu:

- utalembedwa-pa mtengo ndi chiwerengero cha zaka za moyo zothandiza;

- njira kuchepekela bwino (liniya);

- utalembedwa-pansi chuma mogwirizana ndi chiwerengero cha mankhwala.

Kuvomerezeka ndi depreciation wa chuma atathana ikuchitika ndi imodzi mwa njira gulu la zinthu zofanana mu nthawi ya moyo zothandiza. Milandu akhoza inaimitsidwa pamene ndalama chachikulu wamakono kapena kukhazikitsanso ndi kasamalidwe, komanso kuteteza chinthu kwa nthawi yotalikirapo kuposa miyezi 3.

Kuchita mlandu depreciation wa chuma mapulani kudziwa kuchuluka pachaka zopereka. Kugwiritsa ntchito njira liniya, mawerengedwe imagwiridwa ndi kutenga nkhani ya revaluation koyamba anatsimikiza pa chiyambi cha nthawi ndi masamu pamaziko a nthawi mitengo ntchito depreciation.

Kugwiritsa ntchito njira za kuchepekela malire maziko kuwerengetsa kutenga mtengo yotsalira ya zinthu zomwe zayambitsa kumayambiriro kwa nyengo malipoti (chilichonse).

Polemba pa mtengo wa ndalama kwa chiwerengero cha zaka za mawerengedwe anapangidwa, zochokera mtengo choyambirira cha polojekiti ndi chiŵerengero pachaka amene numerator ndi chiwerengero cha zaka zimene udzakhala mpaka mapeto a moyo a kalembera zilirimu, ndi chimene chachititsa - Uwerenge zaka (chiwerengero) moyo.

Kuchita mlandu depreciation Kulipira njira pogwiritsa ntchito ndalama njila ntchito, taganizirani poyambira chizindikiro kapena kuchuluka kwa katundu ntchito nthawi ndi chiŵerengero cha mtengo koyamba likulu ndi buku anafuna ntchito opangidwa mu ntchito zothandiza njira chachikulu nthawi ya.

Pakuti chuma lokhazikika mu lipoti chaka, depreciation nthawi masamu mwezi uliwonse kuchuluka kwa 1/12 cha kuchuluka wapachaka ndi akuwerengedwerabe malingana njira mawerengedwe. Pamene kupanga nyengo ya ndalamazo ndi wogawana accrued pa ntchito kampani m'chaka malipoti.

Importance kampani akukonza ndi mlandu depreciation wa chuma mapulani monga amapereka mwayi aziwerenga awo m'tsogolo, zomwe zingathandize kukonza mitengo ya zinthu ndipo ikuyembekezeka zotsatira ndalama kampani.

Koyamba deta kuti ndi mawerengedwe a depreciation ndi zizindikiro za kufunika kwa chuma kuliika pa chiyambi cha nyengo wopita, yaitali mapulani pacaka kumayambiriro chuma mapulani amene anabwera kuchokera ku mabungwe ena ndi makampani anatengera mwaubwino; mitengo depreciation; deta pa kutaya katundu.

Mlandu depreciation wa chuma atathana ndi kuwerengetsera onse ali zochokera mphamvu makompyuta ndi zinthu mlandu. Kuti tichite zimenezi, kuchita ntchito zotsatirazi.

Grouping ya opaleshoni ndalama yaikulu ndi kudziwa ndalama zawo mogwirizana ndi mitengo yunifolomu depreciation. Pa nthawi yomweyo amapatula chuma depreciated (magalimoto, makina ndi zipangizo) ndi kwathunthu anatsirizika normative moyo.

Tsimikizani ndi kufufuza zinthu (magulu) pachaka avareji ndalama buku okwana chuma chachikulu depreciable.

Kuwerengetsa kuchuluka kwa depreciation wachina chilichonse kapena gulu, kuchulukitsa ndalama zawo kuti riziki zogwirizana amaganizira zinthu malangizo amene amasonyeza ntchito enieni a njira ya ntchito.

Pakuti chaka mapulani Mzimuyo chiwerengero cha depreciation chifukwa chuma chonse chili, kuwerengera depreciation, masamu kwa magulu onse kupatulapo chuma depreciated za zipangizo, Makina ndi magalimoto.