Depreciation mu chuma ndi njira mawerengedwe ake

amortization cha chiphunzitso cha tsopano ntchito zosiyanasiyana za zochita za anthu. Motero, m'lingaliro luso, mawu ndi zofanana ndondomeko ya olimbikitsa, inshuwalansi - kuvala chinthu. Nkhaniyi ikufotokoza za depreciation mu chuma ndiponso njira za adamulamulira.

Ndi chiyani icho?

Ndi damping m'lingaliro chuma ambiri amadziwira ndondomeko kunyezimiritsa kutengerapo mwapang'onopang'ono chuma atathana ya mtengo mankhwala, amene anali opangidwa ndi kugulitsidwa ngati amavala (mu nkhani iyi, nkofunika monga chuma, ndipo obsolescence).

Choncho, m'kati nyumba ukalamba ndi nyumba zosiyanasiyana, magalimoto, ndi zida mafakitale komanso Os zina za mtengo chomaliza mankhwala a malipiro ndalama adamulowetsa, cholinga chachikulu cha ndiko pomwe zina. utuluke izi ndalama chuma otchedwa depreciation. Pakuti fomu iyi likumira ndalama, amene kudziunjikira mwamtheradi ndalama zonse pambuyo kugulitsa mankhwala yotsirizidwa.

Chiwerengero, zomwe zingamuthandize reimbursement wa gawo la katundu likulu, pansi kuvala pa chaka kuchita masamu kuti chiŵerengero cha kuchuluka kwa amachotsera chifukwa depreciation, amapangidwa chaka ku mtengo wa Os. Iye akutchedwa mlingo depreciation.

Taganizirani chitsanzo cha

Mwamwayi, pa depreciation mu chuma ntchito kusamutsa mtengo wa Os pa mtengo wa chotsirizidwa. Kodi mtengo depreciation yoyenera pa nkhani zosiyanasiyana? Mwachitsanzo, mu gulu la mtundu, ndi chinkhoswe mu processing zitsulo, zinathandiza makina kwa kutembenukira ntchito. mtengo wake ndi 300 000 rubles, nthawi ya utumiki ndi zaka 30. Choncho n'zotheka ndi mawerengedwe izo zikusonyeza kuti chiwerengero cha amachotsera opotoka kuti rubles 10 zikwi pa chaka (300,000 / 30 = 10,000).

Mwachitsanzo izi, tikhoza kuwerengera ndalama ya depreciation za makina:

10 000/300 000 = 3.3%.

Depreciation ndiyo njira yosavuta, zambiri popangidwa ndi akuluakulu onse ndi chilamulo. Izi zimathandiza kuti kungotchula kulamulira ndondomeko ya kulenganso atathana chuma thumba nyumba zachuma. Nthawi zambiri, zimenezi zimathandiza kupanga cushioning maziko posachedwapa ndi atakhala njira Kufulumizitsa kutsegula depreciation (mwachitsanzo, mlingo depreciation - palibe 5 peresenti ndi 25). Umu ndi mmene boma amakhala ndi mwayi kumasula msonkho depreciation.

Depreciation mu chuma ndiponso njira za nawuza

Masiku ano pali njira zisanu depreciation. Nkofunika kudziwa kuti ntchito ya aliyense wa iwo ndi grouping zinthu zofanana za chuma atathana ndi zoyenera pa moyo wonse zothandiza. Yotsirizira limatchula nthawi imene ntchito kwa chinthu amalola kuti akapezeko ndalama kapena ndi zolinga za dongosolo mwachindunji zachuma. Mwamwayi, pa depreciation mu chuma - ndi chizindikiro, amene mwa kuchita masamu ndi imodzi mwa njira zisanu.

Ambiri mwa imeneyi ndi njira yolunjika-mzere (amagwiritsa 70% amakampani). Amaona mophweka kwambiri. Mfundo yofunika ndi wapachaka amortized mtengo uli wofanana ndi gawo la mtundu wa Os:

A = (P (prim) * H (a)) / 100, kumene

A - Uwerenge ndalama pa chaka, C (choyamba) - choyambirira mtengo H (a) - mlingo wa amachotsera.

njira zina

Pamwamba mokwanira ankaona, kuti depreciation amenewa mu chuma ndi chifukwa chake alipo. Kuwonjezera pa njira panopa mawerengedwe ake, palinso njira zina. Choncho, kuchepekela-bwino limagwirira zipangitsa chizindikiritso cha kuchuluka kwa amachotsera kwa chaka pa mtengo yotsalira wa chinthu pa poyambira za nthawi ndi depreciation mlingo, amene masamu ndi SPI:

A = C (amasiya) * (k * N (a) / 100)

kumene K - ndi koyefishienti wa mathamangitsidwe.

Njira depreciation wa chiwerengero cha zaka matenda opatsirana pogonana ikukhudza mawerengedwe a depreciation pachaka zochokera mtengo choyambirira cha chinthu Os, komanso chiŵerengero pachaka (numerator - chiwerengero cha zaka mpaka mapeto a nthawi utumiki wa chinthu, ndi chimene chachititsa - chiwerengero cha zaka za utumiki):

A = C (prim) * (T (amasiya) / (T (T + 1) / 2)).

Njira ntchito zochepa zambiri

Depreciation, amene ankaimira mfundo pamwamba, ndi zinthu zina monga ambiri. The njira ya depreciation ndi njila kwa buku la mankhwala zikutanthauza mankhwala a depreciation potengera mfundo achilengedwe a buku mankhwala mu nyengo malipoti ndi chiŵerengero cha mtengo choyambirira cha chinthucho ndi buku anafuna ya mankhwala kapena ntchito kwa moyo wonse zothandiza:

A = C / V.

Mwamwayi, chuma kuyimitsidwa kuchita masamu ndi kugwiritsa ntchito njira zosiyanasiyana. Amafotokozera komaliza pa mndandanda ndi njira kuwerengetsa buku chiwerengero cha ntchito anachita. N'koyenera, monga ulamuliro, kwa magalimoto. Pankhaniyi, mitengo depreciation ali ngati kuchuluka kwa ndalama koyamba ntchito iliyonse makilomita 1,000.