Depreciation

Depreciation - ndiro zvishoma nezvishoma kusangana unonyatsoratidza zvinhu vasiri kuitika yesangano iri mutengo kugadzirwa zvigadzirwa nokubatsirwa wavo. Huwandu kusakara mumwe zvinoumba mari chakakonzerwa namaneja zvavakanga vachida kuita muupenyu upfumi basa. Yaipedzerwa depreciation mhosva pazvinhu yesangano, aivapo zvavakanga vachida kuita, ndiye chikamu yepakutanga mari pazvinhu zvinhu. ukoshi zvinoitika yabvaruka. Depreciation kuti ngadzirambe zvinhu zviri kuonekwa chokuratidza kuderedza kutaura kukosha kwenguva refu twa. State zvivako, zvivako uye midziyo inoshandiswa pakuburitswa kwacho ikozvino zvishoma nezvishoma kuipa. Musimboti wacho depreciation nzira iri govera mari yakatarwa yesangano, nokuti zvavakaudzwa kuisa kushanda pamusoro vanofungidzirwa anobatsira upenyu. Dzemaitirwe pachiyero jira haibatsiri depreciation iri deducted kubva uwandu mari yakagamuchirwa.

Depreciation rinoitwa maererano nzira enshrined mu Article 259 kubva Tax Code. Rakawandisa dzakava depreciation pakusarudza mubereko akaronga kuti mutero tinofanira kutsunga iri pamwedzi hwaro. Depreciation mhosva dzinoitwa mumwe nomumwe nomumwe chinhu vasiri kuitika zvinhu. Pakutanga tsanangudzo depreciation pamusoro pazvinhu yesangano iri rokutanga romwedzi namarudzi nokutumwa. On Kuraswa-refu refu yesangano iri chinhu kana zvizere nyora-kure kwaro mutengo amortization mutariri ari wakagumiswa. kodzero Iri basa sangano anova rokutanga romwedzi inotevera.

Internal Revenue Code vakatsunga uye depreciation nzira zvayo. Pakusarudza nzira Pakusarudza kusakara zviri ikozvino. Pane 2 nzira depreciation - nonlinear uye Linear.

nzira yokutanga hazvo kushandiswawo vanovengwa refu zvinhu muridzi nokuda worusere, rechipfumbamwe nezvegumi boka - building, kuchinjwa mano uye ezvirevo. Implementation musi kune izvi zvinokosha zvinoreva hazvishandi. Zvinhu dzasara dziri refu refu angapedzisira kutakura kukosha kwayo wepakutanga vasingatsigiri nzira mbiri. The nzira depreciation akasarudzwa kambani pasi penzvimbo wakaiswa yesangano haachinji pamusoro yose nguva panguva iyo riine depreciable pfuma. Redistribution unonyatsoratidza chinhu refu upfumi munyika mutengo zvigadzirwa anobudiswa zvinoenderana nemaonero nguva yaro anobatsira mafomu.

Depreciation rinowanikwa nokushandisa twasu-mutsetse nzira kunotsanangurwa so zvibereko yepakutanga mutengo chinhu chimwe nechimwe pasi kusakara unodiwa. Kana kukubatsira asiri iyezvino kwave revalued, iri nzira, zvakakodzera kuteerera wokutanga chinhu. Huchashandira sezvo yokutsiva mutengo.

Kana dzakava depreciation pamusoro nonlinear nzira, iyo nzira nokuda kwayo kukarukureta zviviri dzakaisirwa. Muchiitiko chino, vaiva residual kukosha uye depreciation mwero dzakananga chinhu dzisiri kuitika zvinhu.

Paaishandisa yakamisirwa twa mumamiriro ezvinhu apo kwezvakatipoteredza anokwanisa rinopikisa kushanda pariri, kodzero sangano kuti kushandisa vachiwanda chinhu. It anowedzera kukosha pakati depreciation rates, asi hapana kupfuura kaviri. The chete kurudyi ichibudira iri yakawedzera kusuduruka kushandisa chinhu yakatarwa zvinhu.

Maererano Mutongo wokuimba, enshrined mune hurongwa rokuzvidavirira policies, kuti taxpayer kodzero kuderedza depreciation mitemo. Chisarudzo akadaro anofanira kuurayiwa panguva mutero nguva.