Yowerengera Chitsanzo damping liniya mafashoni. Depreciation

Mu ogwira ntchito mu ndondomeko ya ntchito atathana chuma: nyumba, masitolo, maofesi zolinga zosiyanasiyana, mphamvu mizere, nsanja, zida, zida makina, galimoto ndi zoyendera mpweya, komanso sitima sitima ndi ngolo, mwachitsanzo malo amene ndi njira ntchito zofunika .. ndi kutulutsidwa kwa katundu, ntchito za mitundu yosiyanasiyana ya ntchito kapena kumasulira kwa ntchito. The moyo utumiki wa ntchito zinthu chaka kuposa wina. Popanda sikutheka kukhazikitsa ntchito mafakitale ndi udindo wa ndalama izi sangathe n'kofunika. Nkhaniyi itithandiza kulankhula za chuma izi ndi zimene njira ya mawerengedwe a depreciation chagwiritsidwa lero. Komanso, tikuimira chitsanzo cha kuwerengetsa owongoka mzere njira depreciation ndi kuganizira mfundo zonse kuwerengetsera malinga pa zinthu akutulukira ntchito.

Depreciation: Tanthauzo

Katundu, makamaka nawo kupanga ndondomeko ya atathana chuma (Os), nthawi zonse amavala, T. E. Ataya mtengo awo oyambirira. Choncho ndikofunikira kuwerengera ndalama zoti likuwonongeka, kuchepetsa mtengo wa chinthu. Malamulo anayamba dongosolo coherent wa gulu la mayunitsi zosiyanasiyana katundu pa makhalidwe munthu, monga miyoyo zothandiza (matenda opatsirana pogonana), mwachitsanzo. E. Nthawi imene chinthu akubweretsa ndalama za kampani. Mwachitsanzo, makina ndi zipangizo ndi depreciated mofulumira kuposa nyumba kapena zina dongosolo okhazikika. Kuchokera pa ntchito lapansi kwa nthawi ya chinthu chilichonse gulu cholinga Os zolimba tsiku lomalizira, kenako kufunika katundu olembedwa kutali kwathunthu. mtengo chiwombolo pa chuma ndipo amatchedwa depreciation. Atathana katundu ali m'magulu malinga specifications onse, ndi mitundu mlandu, monga nyumba, makina mphamvu ndi zida, ndi ena.

Alipo atathana chuma classifier alekanitsa magulu 10 pamaziko a nthawi ya SPI: Gulu loyamba zikuphatikizapo zinthu zochepa nthawi zothandiza otsiriza - ndi zambiri wokhalitsa.

Kodi chuma ndi depreciated

Malamulo wachinsinsi monga amtengo depreciable, ndi SPI ndi miyezi kuposa 12, ndipo mtengo wa kupeza rubles oposa 40 zikwi.

Osati zinthu zonse Os mukhoza kutengedwa ngati depreciable. Ntchito pa anausiya chuma mapulani dziko, zinthu zachilengedwe, msewu, nkhalango, chuma madzi ndi zomera osatha si depreciated.

Koyamba ndi mtengo yotsalira ya Os

Tiyeni tibwerere ku zinthu za chuma, depreciating kukhala. Choncho kudziwa mtengo choyambirira cha chinthu ndi mtengo wa depreciation, ndi yowerengera amalandira katundu pa nthawi ya mawerengedwe. Njirayi imatchedwa yotsalira. Kuchita mawerengedwe ziyenera akauntanti pa mwezi - pa chizindikiro ichi zimadalira msonkho katundu, mawerengedwe osaphunzira amene kampani ali ndi phindu ndi kulenga mavuto timakhala ndi akuluakulu msonkho. Choncho, n'kofunika kuti azilipiritsa depreciation pa chilichonse chinthu. Pali njira liniya ndi osalunjika wa kuwerengetsa depreciation. Companies ndi mabungwe ndi lamulo amafunika kusankha wodziimira njira ya kuwerengetsa depreciation katundu. Kulongosola mfundo za kukwaniritsidwa kampani ya njira kuwerengetsa ndi depreciation kwenikweni lokhazikika. Lamulo inakhazikitsa ufulu wopita ku njira imodzi depreciation kwa ena kamodzi pakapita zaka zisanu zilizonse.

Features wa ntchito njira liniya

Pakuti njira imeneyi amakhala ndi depreciation aliyense chinthu. Liniya mawerengedwe a depreciation ndi ambiri. Iwo ankaona yabwino kwambiri, osati mwa malamulo, komanso pakati pa nkhaniyi. Kwenikweni umenewu chagona mu kuwerengetsa ndalama zoti kufunika choyambirira cha chinthu kuchulukitsa ndi mlingo depreciation. Popeza kuti nkhani ino ikunena owongoka mzere njira depreciation mawerengedwe, ndiye yang'anani pa izo mwatsatanetsatane.

Depreciation: mawerengedwe chilinganizo malinga ndi njira liniya

Onani kuti, mosasamala kanthu za njira ndi depreciation, kuti zinthu a magulu 8-10 za chuma atathana malinga ndi classifier Russian ntchito kokha liniya depreciation njira. Pachokera mawerengedwe mfundo ya liniya ndi chilinganizo zotsatirazi: tinachita zoyambirira kapena kusinthanitsa (ngati unachitikira revaluation) mtengo ndipo anapereka chuma ichi mitengo depreciation, masamu motere:

H = 1 / N * 100%, kumene N - IPN mu miyezi kapena zaka.

Yowerengera Chitsanzo damping njira liniya

Kampani anaigula, achita m'Mphamvu chinthu kufunika 180 zikwi rubles. SPI wa lolingana classifier gulu Os - zaka 5.

Yankho 1: Ŵerengerani pachaka mitengo depreciation :

H = 100% / 5 m = 20%, mp. E. 20% wa mtengo ayenera kulipira chaka.

Okwana 180 000 * 20/100 = 36 000 rbl., Ndi zimenezo. E. A mtengo chaka chinthu yafupika ndi rubles 36 chikwi.

Pamwezi mlingo - 36000/12 = 3000 rubles.

Yankho 2: pamwezi depreciation mawerengedwe chilinganizo:

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

Kwa mwezi ndalama zoti anali 180 000 * 1.6667 = 3000 rubles. Choncho owongoka mzere depreciation.

Features wa mawerengedwe a

Yambani depreciating kuyambira chiyambi cha mwezi zotsatirazi mwezi wa chinthu ndani anathandizapo ndondomeko kupanga. Mwachitsanzo, ngakhale chuma utapezeka, ndi kutumidwa unalembedwa March 1, tiyenera depreciate kuyambira April 1. Malamulo omwewo ntchito kwa zinthu analandira kwaulere.

Mfundo akutifikiranso kutha mlandu amortization: kuchokera pa 1 mwezi kudza pambuyo mwezi umene depreciation kuchuluka wofanana mtengo koyamba wa chinthu. Pali zifukwa zina discontinuation wa depreciation, mwachitsanzo vuto la liquidation, zipangizo kapena kuteteza chinthu poyerekezera ndi kufunika anazindikira. Pamene inu kutuluka boma anafooka (pa dongosolo olembedwa a kampani kasamalidwe) Depreciation Os anatinso kuyambira chiyambi cha mwezi zotsatirazi uja amene chinthu ntchito anayambiranso.

Kuyimitsidwa a ntchito chinthu: mmene kuwerengera depreciation

Kumbukirani chitsanzo cha kuwerengetsa njira owongoka mzere wa depreciation ndi yothandiza kuti: achita m'Mphamvu chinthu anali pa pa 25 September. Izo zikutanthauza kuti azilipiritsa depreciation kuchuluka kwa rubles 3,000. Mlandu akuyamba ku October.

Talingalirani pamene njira yaikulu ya kokhazikika kwa nyengo zina za nthawi. Kupitiriza ndi chitsanzo kale zinthu zatsopano ntchito. Chifukwa zochitika zadzidzidzi, mutu wa kampani anaganiza suspend mbali ya chinthu kupanga ndondomeko, ndipo apereke lamulo - kubweretsa chinthu ku mayendedwe miyezi 6, monga 1 May mpaka 31 October. Mu nkhani iyi, depreciation zida inaimitsidwa. Asayansi anapangidwa motere: kwa depreciate mu April ndi kupanga yopuma kwa miyezi 6. 1 November amortization mlandu ndi anayambiranso. Nkofunika kukumbukira kuti depreciation wapangidwa yekha pa ntchito pamalowo, ndiye pamene iye amavala. Ngati opaleshoni dongosolo m'posafunika, depreciation n'kulakwa, ndipo zoterezi ayenera zalembedwa - kuchokera tiganizira awa ndi silingathe ntchito katundu wotanganidwa, ndi depreciation zida, ndi mawerengedwe limene limaoneka m'nkhani, ndi zomveka.

Zodabwitsa ndizakuti, SPI chinthu ndi anawonjezera nthawi ya chosalanga wake. E. chilolezo chogwiritsa ntchito mwapatsidwa September 25, 2010 zida ayenera amortized kwathunthu mu October 2015. Koma popeza chinthu zinasungidwa, ntchito nthawi yake anawonjezera nthawi chilichonse. Ifeyo ndi IPN adzatha April 2016, T. E. Depreciation Os adzapitiriza, ndipo depreciation aposachedwapa a chuma adzapatsidwa mu April 2016.

Awa ndi malamulo yaikulu ya mawerengedwe. Tikukhulupirira kuti chitsanzo cha mawerengedwe a depreciation owongoka mzere njira wakhala si amene anayambitsa mavuto.