Depreciation ari upfumi uye nzira kwayo kukarukureta

amortization mafungiro zvino kushandiswa muminda mabasa evanhu akasiyana. Saka, nenzira zvekushandisa pfungwa, izwi iri yakaenzana nedanho kunyoroveswa, inishuwarenzi - kupfeka chinhu. Nyaya ino inokurukura kuti depreciation iri upfumi uye nzira kuchaja.

Chii?

By damping upfumi mupfungwa anowanzonzi kunzwisisa muitiro kuratidza zvishoma nezvishoma kuchinjwa pazvinhu yesangano iri chigadzirwa mutengo, izvo zvakagadzirwa uye kutengeswa, sezvo ivo vanopfeka (iyi, zvakakosha sezvo zvinhu, uye obsolescence).

Saka, muna kukwegura zvivako uye zvivako siyana, motokari, uye mumaindasitiri midziyo, uyewo mamwe Os yokupedzisira chigadzirwa Mari mari mari vari kusashanda, chinangwa chikuru chiri mamwe update. Izvi mari Rwako mari inonzi depreciation. Nokuti chimiro ichi kunyura mari, izvo kuunganidza zvachose vose mari mushure kutengeswa Finished chigadzirwa.

The chikamu muzana, iyo inodiwa kuti mari yacho mugove guru nhumbi, pasi kupfeka mugore rinowanikwa sezvo nhamba uwandu mari nokuda depreciation, anogadzirwa gore negore kusvikira Mari Os. Akadana depreciation unodiwa.

Funga nezvomuenzaniso

Somugumisiro, mashoko depreciation iri upfumi rinoshandiswa uchatamisa Mari Os pamusoro Mari rakapera chigadzirwa. Chokwadi depreciation kuwedzera zvakakodzera mune imwe nyaya? Somuenzaniso, mune boka mhando, iri kuita simbi kubudiswa, chakabatsira muchina vaendese kushandiswa. mutengo wayo rubles 300 000, nguva basa iri kwemakore 30. Saka, zvinokwanisika dzemaitirwe unoratidza kuti uwandu mari inofananidza zviuru 10 rubles pagore (300,000 / 30 = 10,000).

Somuenzaniso ichi, tinogona ngaaverenge mwero depreciation of muchina:

10 000/300 000 = 3,3%.

Depreciation fomura ari nyore chaizvo, kazhinji inoumbwa vehurumende nomurayiro. Izvi zvinoita kuti zvisina kunanga kudzora muitiro yokuvandudzwa kubva pazvinhu yesangano Fund zvoupfumi hurongwa. Kazhinji, kwakadaro urongwa kunobatsira kuti vaumbe cushioning nheyo nekukurumidza nokuzvisarudzira nzira nokukurumidza depreciation (semuenzaniso, kuti depreciation mwero - hapana 5 uye 25 muzana). Ndiwo sei hurumende inowana mukana kusunungura depreciation mutero.

Depreciation ari upfumi uye nzira kuchaja

Nhasi kune nzira mashanu depreciation. Zvakakosha kuziva kuti kushandisa nomumwe wavo muzvikwata zvisina tsarukano zvakafanana vanovengwa wakaiswa zvinhu zvakakodzera munguva yose anobatsira upenyu. Yokupedzisira rinoreva nguva apo kushandiswa chinhu kunoita kuti uwane mari kana iri nekuti zvakafunga yakananga zvoupfumi mamiriro. Somugumisiro, mashoko depreciation iri upfumi - chiri chakarurama, iyo inogona vakaverenga nomumwe nenzira shanu.

Vakawanda ava ndiyo nzira yakarurama-mutsetse (anoshandisa 70% akaitwa). It anonzi kupfuura nyore. Chinonyanya kukosha ndechokuti pagore amortized mutengo akaenzana mugove kwakadai Os:

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

A - Verengai vachibhadhara pagore C (pakutanga) - pakutanga ukoshi H (a) - mwero mari.

dzimwe nzira

Kumusoro zvakazara ndakatendeka, depreciation kuti vakadaro vari upfumi uye nei riripo. Kuwedzera kune chipo nzira kwayo kukarukureta, pane dzimwe nzira. Saka, kuri-nepakati mashandiro chendangariro ari kuziviswa uwandu mari nokuti gore pamusoro residual kukosha chinhu panguva pokutangira kuverenga nguva uye depreciation zvazvingava, iro rinowanikwa kubudikidza SPI:

A = C (chichiita) * (K * N (a) / 100)

apo k - ari coefficient kuti kumhanyisa.

Nzira depreciation pakati uwandu STIs makore kunosanganisira kuverenga pakati depreciation wepagore kwakavakirwa yepakutanga Mari Os chinhu, uyewo wepagore reshiyo (numerator - namakore kusvikira pakuguma nguva basa chinhu, uye dhinomineta - nhamba yemakore mubasa):

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

Unyanzvi hunoshandiswa nezvahwo

Depreciation, iyo anomiririrwa yemaitiro kumusoro, uye angava dzimwe nzira dzakawanda. The nzira depreciation ndiyo Proportional kuti Vhoriyamu chigadzirwa zvinoreva zvinobikwa depreciation kwakavakirwa dzinongoitika tsika yacho chigadzirwa vhoriyamu iri nhau nguva uye nhamba yepakutanga kukosha chinhu uye akaronga Vhoriyamu chigadzirwa kana basa rose anobatsira upenyu:

A = C / V.

Somugumisiro, mune upfumi kuturika inogona vakaverenga nokushandisa nzira dzakasiyana-siyana. The yokupedzisira chinhu pamusoro pamazita ndiyo nzira pakuverenga vhoriyamu inorwara basa rinoitwa. Zvakakodzera, sezvo mutemo, nokuti imotokari. Panyaya iyi, iyo depreciation prices iri kuva chikamu kwokutanga chirongwa mutengo zvose 1,000 makiromita.