Method kuderera pachiyero; features, uye muenzaniso fomura

Depreciation mu chizvidavirire ndiwo muitiro achimhanya mari kuchinjwa chisingaoneki zvinhu uye muchidimbu pamusoro mutengo mishonga (mabasa akaitwa, akuitira) sezvo vari mutsika uye mumuviri kudzikira. The kukarukureta pamusoro premiums riri kuitwa nzira yakasiyana. Ivo anotsanangurwa muna Ras 6/01.

mazwi

Depreciation mari anonzi mari Os kuti adzikunure zvinhu kupfeka. Vanosanganisira mari kurapwa kana kugadzirwa. Mari akaita maererano akasimbisa dzemunharaunda, uyewo bhuku kukosha yesangano, izvo, chokwadi, pasi amortization. Ndozvakajairwa anonzi wepagore% of mutengo muripo zvaipfekwa zvikamu Os.

nzira

Maererano nemitemo yenyika chizvidavirire kukarukureta inopa zvina zvokusarudza:

1. Linear nzira. Iye achipfeka yunifomu kuparadzirwa chitsama yepakutanga kusvikira kwokupedzisira ukoshi (pakuguma kwoupenyu basa) yose nguva uchishandisa hurongwa basa. The kuitika residual ukoshi vagara vandifungira Tikabvisa zvachose pamusaka depreciation pfuma kubva pakutanga.
2. Nyora kure mutengo zvakaenzanirana bhuku akasunungura zvigadzirwa (mabasa, basa rinoitwa). The kukarukureta yakaitwa pachishandiswa dzinongoitika zviratidzo (somuenzaniso, muchina-awa mudzimu midziyo).
3. Nzira kuderera nomwero. Uwandu nerimwe nguva yakaenzana kwokupedzisira kukosha, kane mumwe chikamu. Depreciation akapiwa gore negore pakutanga kwenguva.
4. Nyora-kure zviri kuwanda makore oupenyu basa.

Maererano mitemo yacho zvebhizimisi anogona kusarudza nzira rokuzvidavirira kuti depreciation. Nyore Nzira anoonekwa kuti Linear. Zvisinei, masangano akawanda vanoshandisa kuderera nepakati nzira zvakawanda zvinobatsira. Nderake asiri Linear chizvidavirire nzira. Funga zvakare kuti nzira anomirira kuderera pachiyero. Muenzaniso nzira iyi hunorondedzerwawo munyaya.

tsananguro

Kana asiri Linear nzira mutsividzo unonyatsoratidza chepfuma ndiyo gogonera ose operative nguva. Depreciation kuderera nepakati nzira kunosanganisira pokushandisa kumhanyisa chinhu. The kambani anogona gadza mukati 1-2.5. Uyezve, nokuti was yesangano reshiyo kunogona katatu. In tsika, ichi zvinoreva kuti kambani reimburses akawanda mari kuti kutenga zvinhu vachiri yerudzi rutsva.

kwokugamuchirwa

Mune zvimwe zviitiko, izvi zvinobatsira depreciation? Kuderera nepakati nzira ndiyo yakanakisisa akakodzera kana zvinhu zviri pagore kufirwa yekudyidzana mukuita kwavo. Pashure pokushanda kwenguva chaiyo chinogona, zvivako zvinoda zvose kudhura nazvo uye kugadziriswa. Kugona kwaro riri yekudyidzana ipfupi, pasinei nokuti upenyu pamutemo asati apera.

Nemamwe mashoko, zvikomborero kubva kushanda zvakadaro zvinhu hunotanga kudzikira. In kufarira muridzi kunyora kure nokuda kuritenga nokukurumidza. Saka achakwanisa kuti atangezve kushanda kubva kunyura Fund.

Kakawanda

Zvinofanira akati kuti kuderera nepakati nzira depreciation haisi kushanda nguva dzose. Pasi nzira iyi hairevi:

1. Unique zvokushandisa mamwe kugadzirwa.
2. Zvinhu, wakawanirwa upenyu idukusa 3 years. Izvi zvinosanganisira michini uye midziyo kubva 1-3 mapoka depreciation.
3. Passenger motokari. Anosiyiwa muri motokari kambani uye nemuchovha.
4. Office zvakatipoteredza.
5. Buildings nedzimwe zvinhu, akataura nemapoka 8-10 fung anoshanda upenyu.

Zvakakurukurwa dzemaitirwe

The hwaro dzemaitirwe chinobviswa ari residual kukosha pfuma. Zviri akaenzana kutanga mari nokuda kwayo kutenga uye nokutumwa uko deducted chemhosva uwandu pamavambo kumwedzi. Chimwe chinoratidza kuti zvinoda dzemaitirwe - depreciation unodiwa. Zvinonzi pakutsvaga nguva anobatsira upenyu. Wear coefficient kunorondedzerwa se 100% / n. Pano N - hwose kwemwedzi kana mumakore (zvichienderana nguva nguva iro dzemaitirwe anoitwa). Rokuti wechitatu, iro rinoshandiswa yemaitiro, - kumhanyisa chinhu. Zvinonzi wakasiyiwa zvebhizimisi vakazvimiririra uye akanyorwa mari negwaro.

Saka nzira minuend vakasara anotora zvinotevera mukana wokuti vanhu vanga:

A = Co * (R * Ky) / 100 umo:

• uwandu nyora-offs - A;
• residual chinhu-there - Over;
• kupfeka zvazvingava - K;
• kumhanyisa chinhu - Ku.

kushanda

Funga kuti nzira kunoderedza vakasara. The kutanga Data ndeinotevera:

• 50 zviuru rubles - mari nokuda kutenga nzvimbo uchishandisa hurongwa;
• 5 Makore - nguva anobatsira upenyu;
• kumhanyisa chinhu - 2.

The kukarukureta anogona kuitwa nenzira mbiri. Muchiitiko chokutanga, nguva basa iri mumwedzi pakarepo rakashandurwa. In rechipiri - wegore Nemutengo akaverenga, ipapo yakakamurwa 12. Kuti kuverenga kudiwa uye oga, uye vamwe nenhamba. Chokwadi chokuti depreciation rinoitwa ose mwedzi, uye kuona residual kukosha pagore yaidiwa. zvazvingava Wokutanga rinowanikwa. Zviri 20% / gore (100% / 5 years), kana 1,67% / mwedzi. (100% / 60% kana 20/12). Kupiwa Ku = 2 mwero kusakara kwegore uye anowana 40%, uye mumwedzi - 3,34%.

Kushandisa nzira kuderera nechiedzo, dzemaitirwe kunogona kuitwa zvose mwedzi 12 bedzi:

1. Negore runodiwa mutengo wokutanga akaenzana yepakutanga. nyora-kure kukosha 50 zviuru rubles X 40/100 = 20 000 kana 1670 p / mwedzi.
2. Mugore rechipiri accrual kunotanga Pakusarudza residual ukoshi. Zviri 50 000 - 20 000 = 30 000 rubles. Uyezve, achishandisa nzira ,: 30 000 X 40/100 = 120 000 kana 1 000 / mo.
3. Mugore rechitatu dzemaitirwe rinoitwa saizvozvo. Zvinoguma 7200 / gore kana 600 p / mwedzi.
4. On January inotevera (wechina), pakuenzanisa kutanga yakawanda titenge uchishandisa hurongwa iri 10 800 kuzora. Dzinomiririra tsika kupinda yemaitiro, tinowana Verengai 4.320 / gore kana 360 p / mwedzi.
5. Pakutanga rapera, mutengo uri 10800 - 4320 = 6480 p. The zvichiguma nhamba - 13% of mutengo uchishandisa hurongwa, kufungwa iri Pfungwa iri chinhu pakuenzanisa. Panguva iyi, dzemaitirwe kunofanira kuitwa kuti mutero mitemo. Maererano maminitsi 259 Article NK Paaizosvika nepakati ukoshi 20% chepakutanga kukarukureta nzira dzinoshandurwa. Kuti aponese pamwedzi mutsividzo purogiramu kubhadhara uye nyora-kubva mari chakakonzerwa namaneja pamusoro pfuma zvizere vasara inofanira kugoverwa kuwanda kwemwedzi kusvikira kumagumo oparesheni. Saka, 6480 rakakamurwa mwedzi 12. Zvinoguma uwandu depreciation pamwedzi yokupedzisira gore kushanda - 540 rubles.

mhedziso

Munguva basa, kutakura kukosha pfuma ipfupi nokuda depreciation uwandu. Izvi kuchapfuurira kusvikira zvasvika razero. Zvakakodzera kutaura imwe pfungwa inokosha: kana kambani opts kuti kuderera nepakati, inofanira kushandiswa munyika yose upenyu basa. Anoshanda pamwe Posting musi uye pamberi kuvakwa kukarukureta pakati depreciation. The azere mutsividzo yacho mutengo pfuma kana zvayo kubviswa kubva pachiyero papepa anoshanda sehwaro kugumiswa yacho amortization kwacho. Hazvifaniri kukanganwa kuti nzira akasarudzwa kambani inofanira nguva dzose kupinda mukati mari negwaro.