Depreciation. Munhu wose anofanira kuziva entrepreneur!

Depreciation uye amortization - yakareba basa tama kutanga mari yaipfekwa zviridzwa basa (kureva guru) pamusoro chigadzirwa zvakaberekwa navo. Izwi pacharo rinobva rechiLatin rokuti "amortisatio", iro rinoshandurudza se "nokuripira". Panewo imwe nokukurumidza depreciation. It akapa kwacho kuti ndepana dzakakwirira prices kupfuura avhareji kana ano.

Depreciation kupomera - chombo kusakara muripo uye zvishoma nezvishoma nokuderera kubva pazvinhu zvinhu. Ivo kuripo muchimiro mari, izvo inoendeswa yeremangwana kuvaka kana kugadziriswa, uyewo kugadzirwa basa michina idzva. Made pamusoro mitemo zvachose chinorondedzerwa pamusoro kukosha pfuma Fund inokosha. Mipiro kazhinji vanobatanidzwa mutengo kurapwa kana kugadzirwa. Kuti awane amortization nguva, zvakakodzera kugovera nhepfenyuro nokuda kwayo kwose kwose.

Chii mwero depreciation?

Uyu pre-akatsunga chikamu gore negore muripo yemabviro mutengo kusakadzwa kana varasikirwa chikamu basa.

Depreciation mu chizvidavirire

Nhasi, kune nzira ina pakuverenga depreciation mari Accountants:

1. nzira rokutanga anonzi kuderera nepakati nzira. Nerimwe nguva, yaipedzerwa depreciation akaenzana residual kukosha, vawanda nokuda chikamu zvachose kunorondedzerwa. Gore negore amortization akapiwa pamusoro kukosha residual pakutanga kwegore.

2. Linear nzira umo amortization. Izvi twasu-mutsetse depreciation mari kubva kutanga kusvika kune residual mutengo. Kunze panguva upenyu midziyo basa. The kuitika residual ukoshi (munhu ariko panguva) inogona pakutsvaga Tikabvisa zvachose pamusaka depreciation ose pazvinhu yesangano kubva Mari chepakutanga.

3. nzira nyora kure mutengo zvakaenzanirana bhuku basa rinoitwa (kana chigadzirwa yakabereka). Panyaya iyi, muitiro anobva vakatsunga dzinongoitika chakarurama (semuenzaniso, nguva kushandiswa midziyo - muchina kana machine).

4. nzira zvishoma nezvishoma depreciation rinonyatsotarira chitsama kushandiswa rokuti kunobatsira.

Depreciation mutero zvinyorwa

Sei mutero nekurangarira kuti depreciation? uku ndiko nani pamutemo hunhu nokuti rinotsanangura, pane kusakara chaiyo uye mitemo yairambidza depreciation. Vanobvumira kuti kucheka mujinga mubereko mutero. In mutero chizvidavirire pane nzira mbiri depreciation mari mari: Linear uye nonlinear. The kambani inofanira kusarudza nzira depreciation mari mari. In chinodiwa iri kushandisa nzira yakasarudzwa kuti chero boka zvinhu munyika munguva anobatsira upenyu.

Under ano Russian mutero mitemo, kambani zvomumwe rakakamurwa asiri depreciable uye depreciable. Panyaya iyi, rokupedzisira - ichi ndera wekambani kana sangano rinomiririrwa muchimiro basa zvedzidzo uye migumisiro inoshandiswa vaunze mari. Zvakasiyana asiri depreciable twa ndechokuti mutengo wazvo vacharipirwa nezvakanaka pachishandiswa amortization vebasa. Depreciable pfuma rinozivikanwa apo basa upenyu anopfuura gumi mwedzi, uye pakutanga mari - vanopfuura zviuru makumi mana.

Management ipi zvebhizimisi vanofanira kuziva depreciation. Izvi zvichaita kuti kodzero yokutarisira kambani yavo zveminda uye haagari tsvuku panyaya kana midziyo zvinopfekwa kana dzakabvarurwa.