Njira Depreciation: mudziwe ambiri

The malamulo msonkho amapereka depreciation m'njira zikuluzikulu ziwiri. phindu ntchito depreciation kuchita masamu kusonyeza kuchuluka kwa msonkho, amene anatsimikiza malinga ndi muyezo wake ndipo, malingana ndi zaka chinthu. Choncho damping phindu kuchita masamu mosadalira aliyense chinthu.

Malinga ndi Tax Code, ndi liniya njira kuwerengetsa depreciation ntchito mwa wokhoma kuti zinthu monga nyumba ndi nyumba. maofesi awa onse amapanga 8 - 10 gulu. Poyerekezera ndi zinthu zina, ndi amakhoma misonkho ndi ufulu kugwiritsa ntchito njira iliyonse ya kuwerengetsa depreciation Komabe, m'pofunika kutsatira chikhalidwe - njira kuwerengetsa ndi depreciation sizingasinthidwe panthawi, womwenso accrual ake. Mwachitsanzo, pamene liniya mtengo wapatali depreciation kuchita masamu malingana mtengo woyambirira wa chinthu kapena ntchito mtengo wa mtengo m'malo a mu choncho kumene anatenga chinthu kuunika mofatsa. Pamene ntchito mwanjira sanali liniya, kuyimitsidwa wapatsidwa yekha kwa chiwerengero cha mtengo yotsalira chimene chili chofunika kutsatira chikhalidwe chimene njira amortization kakyulasi Pankhaniyi zikhoza kusintha pamene mtengo yotsalira ya osapitirira 20% ya pachiyambi.

Kuwonjezera awa, palinso zotsatirazi njira zina depreciation. Awa: - kuchepetsa bwino njira; - mofulumira njira; - njira njila utalembedwa-offs; - mzere njira malinga ndi chiwerengero cha zaka za moyo zothandiza. Njirazi wa kuwerengetsa depreciation ndi mpata kugwiritsa ntchito malamulo Russian msonkho, koma iwo ayenera kugwiritsidwa ntchito mu zochitika zonsezi zimene kwenikweni anayamba. Tiyeni tione mwatsatanetsatane njira deta depreciation.

Pamene ntchito njira za kuchepetsedwa otsala a milandu pachaka kukula anatsimikiza potengera ubwino yotsalira kufunika chinthu. Pakuti mawerengedwe adzauka kuyamba nyengo malipoti ndi mtengo wa mitengo ya depreciation. Ndondomeko ali mawonekedwe izi: A = ndalama X K X Na / 100 imene: Sost - phindu yotsalira ya chinthu milandu, K - mathamangitsidwe chinthu, mu - mlingo depreciation. Mbali yapadera njira mokomera kuti pa tanthauzo lake mtengo koyamba sati adawalamulira kwambiri. ubwino ndi njira singalifotokoze phindu pazipita mtengo wa chinthu kumayambiriro kwambiri ntchito yake.

Pamene ntchito njira njila ntchito Kulipira deta, ndi mawerengedwe ndiyo njira motere: A = woyamba X Tilandire / T × (T = 1) / 2, m'mene: choyamba - kufunika koyamba chinthu accrual Tilandire - mpaka kumapeto kwa nyengo ya moyo zothandiza zaka, T - waphindu. Pamene ntchito njira imeneyi kwa nthawi malipoti panopa, depreciation mwezi uliwonse yofanana wofanana 1/12 phindu pachaka.

Pogwiritsa ntchito njira Kulipira njila kwa buku la mankhwala, mawerengedwe chilinganizo zimatengera mtundu zotsatirazi: C = A / B, kumene: A mtengo wa damping pa botolo la mankhwala, C - kufunika koyamba kwa chinthu, - mtengo wake woikidwiratu wa linanena bungwe. Ubwino ndi ukulu wa njira imeneyi adalipo ngati kuvala mwachindunji lotengeka ndi mwamphamvu opaleshoni.

Zona depreciation njira ndi kupereka njira mofulumira yomwe pali kusintha mofulumira kufunika buku la chinthu ndalama. Njira imeneyi ntchito, monga ulamuliro, ngati kumene malonda kapena bungwe kubala chachikulu zamakono kukonzanso zida za ulimi. njira zimenezi zimathandiza kuti imathandizira kusintha amakampani, ndi kuwonjezera, kuchepetsa msonkho ndalama zawo.