Depreciation rates da kuma hanyoyin da lissafi

A kan aiwatar da samar da amfani da kuma aiki na da tsayayyen dukiya da kamfanin ko kamfanonin da sauƙi sa. A cikin shakka daga lalacewa ya auku asarar da fasaha Properties. Irin wannan lalacewa aka dauke a cikin hanyoyi biyu.

Obsolescence aka fahimci matsayin da asarar fasaha dũkiyarsu da kuma yin amfani da darajar a sakamakon ci gaban kimiyya da fasaha juyin juya halin da kuma samfurin obsolescence.

Jiki deterioration - shi ne asarar fasaha Properties a sakamakon samar da masana'antu aiki na sha'anin ko kamfanin.

A lissafin kudi dole ne yin lissafin kudi depreciation bayyana ne kawai a sakamakon jiki deterioration.

A taki ne ya rinjayi irin abubuwan da yanayi na amfani da kudi, da tsanani da amfani, ingancin kayan aiki, matakin kariya daga cutarwa tsoma, Ƙwararren ma'aikaci.

The inji na canja daraja da kuma jari na kudi da albarkatun domin maye gurbin sawa abubuwa na kayan aiki da aka kira depreciation da maganganu - depreciation. Su ba su caje kan zama gine-gine, da wuraren kyautata, m dabbobi amfani ba tare da la'akari da irin ikon mallakar ƙasar, horticultural dasa, halitta abubuwa, da gyarawa dukiya da ba riba Enterprises, library albarkatun da kuma sauran abubuwa.

Ana depreciated dangane da tarihi da kudin, lokacin amfani, da kuma accrual Hanyar.

lissafi hanyoyin a lissafin kudi, da wadannan: line, ragewa balance Hanyar da gwargwado write-saukar, Hanyar kirga Naira Miliyan Xari da lambobi na shekaru na aiki lokaci.

Domin duk hanyoyin da kirga a key siga ne cikin kudi na depreciation zargin, wanda shi ne mai yawan da tamanin da total darajar da tsayayyen babban birnin kasar na sha'anin ko kamfanin da za a hada a cikin jimlar kudin Figures samar da sayar da sha'anin. A na al'ada tsarin rubutu domin wannan siga - DR ta Turanci kalmomi depreciation kudi. A tattalin arziki kafofin suna kuma amfani da search-ma'ana - da depreciation kudi, kudi na lalacewa da tsagewa, mafi wuya amfani da lokaci - kudi na write-kashe.

Lokacin amfani da mike-line Hanyar aka ɗauke shi zuwa lissafi irin dalilai kamar yadda na farko cost, da kudi na gudunmawar, yanzu kiyasta darajar. Alal misali, idan kamfanin ya samu a hanya na 200 da dubu. Rub. da kuma aiki tsawon lokaci na shekaru 5, shekara-shekara depreciation kudi zai zama daidai da 20% (100% / 5 = 20%).

Lokacin da ake ji da lissafi Hanyar ragewa balance wannan index aka ƙaddara daidai da saura darajar kasa depreciation. a kan tushen da amfani rai. Za ka iya ba da misali: da saye da abu don 200 dubu rubles .. tare da wani 5-shekara lokacin amfani depreciation kudi ga shekara ta uku za 4o% na bambanci tsakanin saura kudin da darajar da 2nd shekara amortization darajar.

Lokacin amfani da layin Hanyar ga adadin shekaru da amfani, da adadin deductions la'akari da farko kudin da aka lasafta kamar yadda aka nuna a cikin misali. Misali kamfanin ya samu abu da 200 da dubu. Rub. daga lokacin ta amfani rai na shekaru 5. Mun lissafta Naira Miliyan Xari da lambobin da cewa daidai da aiki: 1 + 2 + ... = 15 shekaru. Saboda haka, a cikin shekarar farko depreciation kudi ya 33,3% (5/15). A shekara - 26.7% (4/15), da uku - 20% (3/15).

A da ake ji da Hanyar gwargwado sokewa na shekara-shekara adadin gudunmawar ne m da rabo daga cikin girma na samar da kudin.

Tare da duk lissafi hanyoyin amfani a lissafin kudi, depreciation kudi a matsayin wani index ne mai muhimmanci siga da kuma shiryawa da kayan aiki ci gaban dabarun da kamfanin ko sha'anin.