Nzira dzekufambisa pakuverenga depreciation

Fixed zvinhu zviri vachida zvinhu zvinoshandiswa pamusoro kwenguva yakareba kuti urongwa mabasa, kuurayiwa mabasa, goho kana utariri zvinangwa.

Huru sangano anotora nhoroondo yesangano pasi zvinotevera ezvinhu panguva imwe chete.

The chinhu rinoshandiswa zvakananga kuti urongwa mabasa, mabasa uye goho, kushandiswa iri kurapa Rental. The rokuti Kushandiswa chinhu chinofanira kuva gore anopfuura chete. It haabvumirwi haizopereri Resale yacho kunobatsira. The chinhu mune ramangwana aigona kubudisa zvikomborero kwoupfumi kusvika vachida.

Fixed midziyo zvinosanganisira zvivako, zvivako siyana, simba uye kushanda michini, midziyo uye michini, zvekufambisa, kadambari, midziyo (Hardware uye kugadzira), perennial zvirimwa uye nezvimwe.

Accounting uye nzira pakuverenga depreciation kubva pazvinhu midziyo

Munguva kugadzirwa kana pasi pokudzora kwezvakatipoteredza iri zvishoma nezvishoma depreciation pakati wakaiswa yesangano, vari kuchinja kwokutanga kukosha kwavo panguva mureza kushandisa izwi mukurima mari. The chizvidavirire unoratidzwa nokupomera pamusoro isingachinji dzemunharaunda kusakara. Muchiitiko chino, kutaura pamusoro depreciation, inova mari okuti ari rutapudzo nokushandisa vanovengwa yakatarwa yesangano kutanga kukosha kwavo unyanzvi, panyama uye zvoupfumi maitiro. Mune imwe nzira, depreciation anoratidza kuunganidza mari kuti ichashandiswa dzifambirane kukwegura zvivako. Izvi zvinoitwa nekuisa mutengo kuti depreciation.

The nhungamiro nokuita rokuzvidavirira pazvinhu yesangano, nzira dzakadaro vanoonekwa amortization mutariri sezvakazoita shoma vakasara, asi Linear nzira, mutengo kukanzura uchishandisa Verengai makore Kushanda nguva uye debit ukoshi zvakaenzanirana uwandu basa (kugadzirwa zvigadzirwa).

Linear nzira pakuverenga depreciation

Nzira iyi inobvumira kuti ngaaverenge depreciation mwero mugore senguva dzose. Initial Data nokuti kukarukureta imwe nguva unongotaura (kushandiswa) ari chinhu. Formula 1 / makore * 100%. Huwandu depreciation nokuti gore rinowanikwa nevanhu vachiwedzera kwokutanga yokutsiva mutengo dzaona pamusoro pamwero yakakwirira wepagore.

The non-Linear nzira pakuverenga depreciation

Pamwe kuderera nepakati depreciation nokuti gore rinowanikwa nevanhu vachiwedzera kuti depreciation prices pamusoro kukosha (residual) chirimwa uye zvokushandisa, yakatanga pakutanga kwegore.

Kana kurasa kukosha Verengai zvinokosheswa yaJehovha anobatsira upenyu chiito wepagore amortization zvinoreva kuona zvibereko pakutanga chaiko wepagore reshiyo, iro rinowanikwa nevanhu kugovera kuvhara asara zvinoreva upenyu pamusoro vakaverenga kuwanda makore anobatsira rokuti chinhu.

Nzira pave Proportional depreciation depreciation kuburikidza vachiwedzera indekisi bhuku basa rinoitwa (kugadzirwa zvigadzirwa) MUBHUKU mazwi pamusoro ari nhau nguva uye depreciation unodiwa. Wokupedzisira chinhu rinowanikwa reshiyo ari kutanga mutengo mari uye taitarisira kusunungurwa kwenhumbi (mabasa) vose rinokosha pokushandisa kunobatsira. Panyaya iyi, dzemaitirwe kuti depreciation anobudiswa mumwe mwedzi.

Nokuti mitero akabvumira kushandisa nzira dzakasiyana pakuverenga depreciation. Zvisinei, nokuti vamwe chikuru zvinoreva kusarudza imwe nzira iyo nguva rinoshandiswa dzemaitirwe.

Kazhinji, mutero uye chizvidavirire depreciation inokurudzirwa kuti twasu-mutsetse nzira. Panyaya iyi, kuti mashoko ose kuongorora vachava chete, kunyanya kubvira Linear nzira pakuverenga depreciation nyore chaizvo.