Depreciation nzira: neimwewo muchidimbu

The mutero mitemo anopa depreciation iri huru nenzira mbiri. Dzavo kushandiswa depreciation ukoshi rinowanikwa kuratidza uwandu mutero, zvakatemwa zvakafanira mureza wayo, zvichienderana nemakore chinhu. Saka damping ukoshi rinowanikwa pasina chimwe chinhu.

Maererano Tax Code, ari Linear nzira pakuverenga depreciation rinoshandiswa ne taxpayer kuti zvinhu zvakadai nezvivakwa uye ezvirevo. Zvivako zvose izvi vanoumba 8 - 10 boka. Zvisinei, mune ukama nezvimwe zvinhu, asi zvinozivikanwa nokubhadhara mitero vane kodzero kushandisa chero nzira pakuverenga depreciation, zvakakodzera zvinoenderana mamiriro - nzira kuti pakuverenga ari depreciation haigoni kuchinjwa munguva, izvo zvinosanganisira accrual kwayo. Somuenzaniso, apo Linear ukoshi depreciation ukoshi rinowanikwa zvichienderana kwokutanga kukosha chinhu kana vakashandisa kukosha pakati yokutsiva kukosha panyaya apo akatakura chinhu kuongororazve. Kana uchishandisa asiri Linear mufashoni, kuturika akapiwa bedzi chitsama residual mutengo, izvo zvakafanira zvinoenderana nemamiriro kuti nzira amortization calculus munyika iyi kunogona kuchinjwa kana residual kukosha asingapfuuri 20% chepakutanga.

Kuwedzera kune izvi, munewo zvinotevera mamwe depreciation nzira. Ava: - kupera nepakati nzira; - wakakurumidza nzira; - Nzira Proportional nyora-offs; - mutsetse nzira maererano nokuwanda kwemakore anobatsira muupenyu. Nzira dzakadaro pakuverenga depreciation iri kubvumidzwa kushandisa Russian mutero mitemo, asi vanofanira kushandiswa chete iwayo nyaya ravakanga vari chaizvoizvo yakatanga. Ngatikurukurei muudzame humboo depreciation nzira.

Kana kushandisa nzira yacho kwakaderedza vakasara negore mhosva saizi akatsunga kwakavakirwa residual kukosha chinhu ukoshi. Nokuti kukarukureta anofanira kutanga pamusoro nhau nguva uye kukosha pakati depreciation prices. The yemaitiro ane zvinotevera chimiro: A = comp x K x Na / 100 umo: Sost - the residual kukosha chinhu mhosva, K - kumhanyisa chinhu, mu - the depreciation unodiwa. Chimwe chinhu chinokosha nzira iyi muchifarira yokuti fomu kwayo kwokutanga mutengo haangazozikamwi mhosva kupfuura. The anobatsirwei kuti nzira iyi inogona kutsanangurwa nenzira kunonyanyisa kukosha kukosha chinhu pakutanga chaipo unoshanda.

Kana tichishandisa nzira Proportional kukanzura Data oparesheni, dzemaitirwe payakavakirwa riri sezvinotevera: A = kutanga x tositi / T X (T = 1) / 2, sezvamakaropafadzwa: kutanga - kutanga kukosha chinhu accrual tositi - kusvikira pakuguma nguva anobatsira upenyu makore, T - anobatsira upenyu. Kana kushandisa nzira iyi kuti magetsi nhau nguva, depreciation pamwedzi zvakaenzana akaenzana 1/12 gore negore ukoshi.

Kushandisa nzira kukanzura Proportional kuti vhoriyamu mishonga, kukarukureta payakavakirwa anotora zvinotevera chimiro: C = A / B, apo: A kukosha damping paminiti chairema chigadzirwa, C - kutanga kukosha chinhu, - kukosha kwacho kwakatarwa kwomunhurume goho. The nani uye kwakaita nzira iyi Zvinosarudzwa kana kusakara inodzoserwa zvakananga uchishandisa zvikuru.

Zvinoshanda depreciation nzira uye zvinopa nzira nokukurumidza iyo pane nokukurumidza kuchinjwa bhuku kukosha ari chinhu kusvikira mari. nzira iri kushandiswa, sezvo mutemo, panyaya apo bhizimisi kana sangano runobereka muhombe rwokugadzira apiwa midziyo inoshandiswa. nzira iyi zvinobatsira mhanyisa kuvandudzika akaitwa, uye mukuwedzera, kuderedza mari mitero yavo.