Depreciation

Depreciation - ndi kusakanikirana pang'onopang'ono kufunika kwa zinthu za chuma sanali panopa mu mtengo wa mankhwala chopangidwa ndi thandizo lawo. Kuchuluka kwa avale ndi chimodzi mwa zigawo za ndalama anapalamula ogwira ntchito mu njira ya ntchito zachuma. Kuchuluka okwana depreciation mlandu chuma mapulani alipo mu kumalo a ntchito, ndi nusu la mtengo choyambirira cha chuma lokhazikika. Khalidwe limeneli yachibadwa zoti likuwonongeka. Depreciation wa chuma atathana akuti ndi muyezo wa kuchepetsa akuti kufunika kwa kalembera yaitali. State nyumba, nyumba ndi zipangizo ntchito mu ndondomeko kupanga tsopano pang'onopang'ono kuwonongeka. Akamanena za njira depreciation ndi kuonetsetsa mtengo wa katundu mapulani chimene achita m'Mphamvu pa Akuti moyo zothandiza. Mu mawerengedwe a muyezo pepala phindu depreciation ndi deducted kwa kuchuluka kwa ndalama analandira.

Depreciation ikuchitika malinga ndi ndondomeko enshrined mu Article 259 la Tax Code. Ndalama accrued depreciation akamaona phindu anafuna kuti msonkho ayenera kukhala wotsimikiza pa mwezi. milandu Depreciation anapangidwa payekha wachina chilichonse cha chuma sanali panopa. Chiyambi cha tanthauzo la depreciation pa chuma atathana ndi loyamba la mweziwo pambuyo ake kutumidwa. Pa kutaya katundu yaitali yaitali wa chinthu kapena zonse lemba wolemera wa mtengo amortization ake kuyang'anira ndi kutsazikana. Ufulu umenewu ndi gulu malonda wobwezera loyamba la mwezi zotsatirazi.

Internal Revenue Code anatsimikiza ndi depreciation njira chuma. Kusankha njira kudziŵa avale ndi kuti tsopano. Pali 2 njira depreciation - osalunjika ndi liniya.

Yoyamba njira kwenikweni ntchito zinthu za chuma yaitali wokwatibwa ndi chitatu, lachisanu ndi chinayi ndi lakhumi gulu - nyumbayi, zipangizo kutengerapo ndi nyumba. tsiku kukhazikitsa kwa zazikulu zikutanthauza ogwirizana. The zinthu otsala ena zimafunikanso yaitali yaitali mukhoza kuchita phindu lake loyambirira la kaya njira ziwiri. The njira ya depreciation osankhidwa ndi kampani pansi osiyana chuma ndi kuliika sasintha pa nthawi yonse imene izo lopangidwa katundu depreciable. Kusokonekera kwa mtengo wa chinthu ndalama yaitali mu mtengo wa mankhwala opangidwa mogwirizana ndi maganizo a nthawi ya ntchito zake zofunika.

Depreciation kuchita masamu pogwiritsa ntchito njira owongoka mzere limanenedwa ngati mankhwala a mtengo choyambirira iliyonse chinthu pa mlingo avale. Ngati ndi amtengo sanali panopa wakhala revalued, mu kachitidwe, m'pofunika kulabadira chinthu choyamba. Likhale mtengo m'malo a.

Ngati accrued depreciation pa njira osalunjika, tikutsata ndondomeko za mawerengedwe ake a zinthu ziwiri zinalembedwa. Pankhaniyi, iwo anali yotsalira mtengo ndi depreciation mlingo wa chinthu enieni katundu sanali panopa.

Pamene ntchito kakatundu amodzi mwa malo amene chilengedwe amatha azitengapo ntchito pa izo, kumanja chilli kutsatira chinthu kuchulukana. Izo kumawonjezera phindu la mitengo ya depreciation, koma palibe kuposa kawiri. Ufulu chomwecho akauka kwa kosangalatsa kuchuluka kwa ntchito chinthu chuma lokhazikika.

Malinga ndi chigamulo cha wotsogolera, enshrined mu dongosolo la malamulo mlandu, wokhoma msonkho, wakuti kuchepetsa malamulo depreciation. Posankha ayenera kuphedwa nthawi msonkho.