How kuwedzera depreciation? nokukurumidza depreciation

By zvakanyanya vakarongeka utariri uye zvakadini mashoko kuitira basa ayo kunobva unhu kudzora zvemari uye zvoupfumi basa wekambani. Pari, vashomanana mumhuri mabhizimisi akasiyana akagadzirwa chizvidavirire maitiro uye chakarongwa utariri, achivimbisa Kuwanikwa mashoko ongororo uye operative utariri. Zvisinei, chinofanira kuva yakarurama uye chinangwa.

Details rokuzvidavirira mabasa vanofanira vashoma zviratidzi kuti achagutsa kunonyanyisa nhamba vanoshandisa. Nezvezvaiitwa zvinofanira kuumbwa kuita zvisarudzo zvakanaka zvainanga zvinobudirira kurapa vachida.

Vatungamiri neimwe kambani anotarisira kubudirira basa chepfuma zvebhizimisi kukura uyewo wakaiswa yesangano vane nani makuru mari. To dzifambirane chacho vanoshingaira chikamu, unogona kushandisa nzira Somuenzaniso, maverengerwe nokukurumidza depreciation.

Chii depreciation?

Depreciation kubva pazvinhu yesangano hwenyika ari muboka iri chikamu mari kuti ubatanidzwe pakuburitswa mari. Uyezve, akaunganidza mari kunobva mari, rinoshandiswa kuwanazve guta upfumi.

Fixed yesangano kwenguva refu munyaya mabasa akasiyana-siyana sangano. Zvisinei, zvishoma nezvishoma kusakara uye kugoverana yavo mari pakati kuparadzirwa mari uye kugadzirwa. Depreciation iri dzakava pamusoro yakatarwa yesangano iri boka, pasinei nokuti vari kana kwete.

Sei depreciation?

Depreciation rinowanikwa bvumidzwa chete nenzira zvaitaurwa mutemo. Nhasi mu Russia, nzira iyi rinoitwa nomumwe anotevera nzira:

• nzira kuderera pachiyero ;
• Linear nzira;
• depreciation hwemashoko chikumbiro kumwedzi, runoratidzwa makore;
• achiita nyora-kure prices zvakaenzanirana bhuku basa;
• depreciation kumhanyisa.

Achishandisa imwe iripo nzira depreciation izvozvo rinoitwa munguva yose nguva chikumbiro kunyatsoshanda.

Ndeipi wakakurumidza depreciation?

Nokukurumidza depreciation chinhu nokukurumidza kuchinjwa guta anoramba mitengo kusvika mari zvigadzirwa kugadzirwa navo. Zvikurukuru, zvipfuwo mabhuku, rinotaura mutero uye ndizvidavirire haabatanidzi kuvapo muganhu yakajeka muna achiongorora zvaive pfungwa nokukurumidza depreciation uye nzira kwayo kukarukureta.

Musimboti wacho mashandiro ndechokuti pakutanga application uwandu achava substantially kupfuura depreciation kupomera vari anowanzoitwa mhosva panoperera rinokosha kushanda chinangwa yakatarwa guru.

Kana tichishandisa nzira nokukurumidza depreciation?

Nokukurumidza depreciation rinoshandisirwa anotevera nyaya:

• nokuti midziyo kuti zvisingapindirani pane kudzikisa inzwi okuwana pamwe kushandisa izwi;
• Depreciation kuti midziyo kukurumidza kuuya;
• kuwedzera nokukurumidza kugadzira mari panguva oparesheni.

Nzira iyi zvinoshanda yezviri chikamu wakaiswa zvinhu kuti akaiswa panzvimbo kusunungurwa mari zvainanga kuzviwanira michina ano uye zvinhu, uyewo pakuwedzera kunze kwenyika. Izvi zvinoitwa zviitiko apo kudiwa vakawanda pakutsiva kare midziyo mutsva LEVEL maitiro.

Nokukurumidza depreciation nzira zvinoshandawo dzakasiyana-siyana nemotokari uye midziyo, kana mureza upenyu hwavo basa hazvirevi pfuura makore matatu. Ndege-gwenya michina kuri pasi nzira iyi, asi lifespan yavo pakutsvaga maawa basa. Uyezve, pasi nokukurumidza depreciation kweimba uye mabhizimisi matsva kuti kwakawedzera mutoro pamusoro yakatarwa zvinhu.

Chinangwa kushanda wakakurumidza depreciation

Nokukurumidza depreciation unokubvumira bvisa mari mari guru zvikuru nokukurumidza pane envisaged dzakatangwa dzemunharaunda. Chinangwa kushandiswa kwayo kukurudzira nechomukati inivhesitimendi. Izvi imhaka ndechokuti mari kuti guta kunosanganisira kuwana ikozvino kodzero nonotsa kuripwa mari nemitero.

Pane zvakaitika kuti nokukurumidza depreciation mutero kuita uchaderedzwa, sezvo nekambani Purofiti kuda dzisina huwandu depreciation. Kamwe kukosha zvinhu zvichange amortized zvakazara, Tingawaneiko sangano zvichawedzera uye, naizvozvo, kuwedzera uwandu kwemitero.

Kukarukureta kuti nokukurumidza depreciation

Kana asiri Linear nzira depreciation uwandu kuti mwedzi mumwe achazviisa sezvo zvibereko residual kukosha chinhu. It rinowanikwa nokushandisa nzira:

• K = Koef: n X 100%, apo
  
  By - depreciation mwero kune yepakutanga nyaya mutengo, izvo runoratidzwa kuva chikamu;
  Koef - kumhanyisa coefficient, izvo kunobva mutemo;
  N - rinokosha upenyu chikumbiro chinhu, akaratidza mumwedzi.

Mushure residual mutengo midziyo achava akaenzana 20% of yepakutanga mari, ichagamuchirwa sehwaro haizopereri Masvomhu. Panyaya iyi, kuwanda depreciation pamwedzi achazviisa ne kugovera nechepasi mutengo nenhamba zviri kuguma anobatsira upenyu chikumbiro chinhu pamberi vasara kwemwedzi.

nzira iyi kunoita kuti kuwedzera amortization kana kuderedza vakasara. Kana iwe kuishandisa, zviri depreciation nokuchengeta yakaderera panguva anobatsira muupenyu zvinhu.

Nokuti mutero, nzira iyi ine chimwe tibatsirwe. Nokuti ichangobuda mabasa yakawanda mari guru uye vaisona mitero vachava kuwanikwa kana kunobatsira achanyorwa kure.

kuderedza mari nzira ine zvinotevera zvakanakira: amortized mutengo uye kunyatsoshanda pamusoro kunobatsira ipfupi uye yakaderera depreciation kuchaita aripire huru kuvariritira yokufambisa uye kugadzirisa chikare michina. It anofanira mhanyisa depreciation, asi kekutanga nani kuwedzera mhosva kudzikamisa chokwadi kuti kuchembera zvokushandisa.

kupfeka chinoita kuti ngadzirambe guta

Nokukurumidza depreciation chikonzero chiri indekisi inova nhamba yaainge apiwa kune yepakutanga mutengo depreciation kubva pazvinhu zvinhu. Nokuti kwayo kukarukureta anofanira kushandisa nepakati papepa Data. Pfeka chikonzero kunoratidza ukuru depreciation kubva pazvinhu yesangano, kureva nechiyero yavo yokutsiva ramangwana zvemari kana zvasakara.

Vaiona zviratidzo anowanzoshandiswa kureva renyika. Zvinofanira kucherechedzwa kuti coefficient iyi mhando hazviratidzi chaiko depreciation pamusoro midziyo uye haabvumiri kuti zvakarurama kuongorora kuitika chinzvimbo. Kureva, nhamba idzi zvikuru zvemasanga.

Pasinei kokorodzano dzavo, vane zvimwe Analytical ukoshi. Zvikurukuru, riri kuonekwa chisingadiwi kana kusakara chokufunga idukusa 50%, uye nhamba expiry - hapana asingasviki 50%. Objective tinyatsonzwisisa waivako kunoitwa panguva tichienzanisa dzaro kukosha inoratidza zvebhizimisi vakwikwidzi kana zvayo avhareji kukosha mune indasitiri. Nokukurumidza depreciation chinhu wakaenzana nokupesana damping indekisi kusvika kwokutanga guta mutengo.

Nokukurumidza depreciation nokuti anoreva nhema

Kushandisa nokukurumidza nzira depreciation pamusoro nyaya mari leases, anogona kuzadzisa zvisingabatsiri. Zvisinei, zvinogona vatengi makambani kugovera anoreva nhema services, vachiramba zvakanakira nzira uye mashandiro kwayo kuita.

Parinoshandiswa chokuita chinhu risi, nokukurumidza depreciation kunoderedza mari mutero pamusoro upenyu risi chibvumirano. Uyezve, zvinokwanisika kuderedza uwandu chepfuma mutero pamusoro nzvimbo chibvumirano. Mutemo nokukurumidza depreciation unokubvumira nekungwarira chinhu pamusoro anoreva nhema chibvumirano pakupera kwayo risi pajinga pakati residual ukoshi. Chokwadi, zviri mamiriro zvinobatsira.

Sei mwero nokukurumidza depreciation kuti anoreva nhema?

Mutemo wakadzikwa kuti kana pakuverenga depreciation pfuma unova chinhu pamusoro risi, iyo taxpayer anekodzero kushandisa chaidzo zvinhu. Kana mugari chinoenda kushandisa kodzero iyi, anofanira kugadzirisa ichi waro chizvidavirire mutemo nokuda nomufambiro mutero ndizvidavirire.

Pahwaro mutemo, mitero anogona kushandisa coefficient kuti nokukurumidza depreciation kuti anoreva nhema kana asingadi kupfuudza 3. ingashandiswa rusarura depreciable anodawo hurongwa kuti ndiyo nyaya yacho chibvumirano risi.

Kudzikinurwa was twa

Panguva risi kuburikidza anoreva nhema zvinobatsira kwete chete kuti mhanyisa depreciation asiwo nekungwarira chinhu panguva shoma residual ukoshi. Zvibvumirano izvi mhando kuti tikwanise kuwana chinhu mushure wainyatsotaura Rental nguva anofa. Zvinokwanisika kushandisa nzira nokukurumidza depreciation. The midziyo iyi kunoreva wechishanu depreciation boka, unogona kunyorwa kure pashure pemwedzi 28 kushanda. Izvi zvinogona kuitwa kana mhanyisa depreciation uye nyaya achava shoma residual ukoshi. Zvadaro unogona angabatsira kutenga shure.