Depreciation mapoka

Chero enzvimbo zvebhizimisi kana sangano pasi depreciation, kureva Attribution kuti chikamu mutengo kusvika rapera chigadzirwa pamwe yakwegura pakati yakatarwa twa kana zvimwe twa. The chizvidavirire Tsika Makakamura pfuma mapoka depreciation nomumwe. Distribution wakananga twa mumwe kana rimwe boka riri kuitwa kusarudza upenyu hwayo basa.

The kunonyanyisa upenyu basa iri kunobatsira inonzi nguva yaro anobatsira upenyu, kureva nguva iyo midziyo zvakakodzera kuzadzisa chinangwa chawo. Head kodzero kugadzirisa iyi, akaisa pamberi mapepa kana kupinda kunobatsira kushanda pashure vavakezve kana mazuvaano, chero nani mamiriro chepfuma ukuwo, inowedzera anobatsira upenyu. Chinhu chikuru - kuchengeta kuparadzana mapoka depreciation, kureva kuwedzera ya kushandiswa anofanira kuva mukati kuumbwa dzeboka iyo kunobatsira yakatorwa semhosva kare.

Kana isu kutaura pamusoro amortization pamusoro chisingaoneki yesangano, kutsunga izvo upenyu hazvibviri, mumamiriro ezvinhu aya ari mashoko emari akaratidza kwenguva gore gumi. Chinoshamisawo chokwadi kuti iyi haigoni kuva yakareba kupfuura nokukosha nguva kushanda sangano mune remangwana.

Saka, isu nyora huru mapoka depreciation, maererano iyo weboka kuita akabata masangano. In zvachose mune mapoka 10 akaparadzaniswa nemakore. Chokutanga zvichiitirwa zvinosanganisira zvose yesangano ane upenyu basa kwemakore maviri, kureva makore 1-2 zvichibatanidzwa. Chechipiri, ukuwo, rinosanganisira pfuma kuti ichagara makore maviri kana matatu. Boka rechitatu inopa nguva puranga matatu kusvika makore mashanu zvakare zvichibatanidzwa. Uye wechina - anopfuura mashanu, asi kusvikira makore manomwe. The boka wechishanu zvichiitirwa zvinosanganisira amortization pamusoro yesangano achakwanisa ishande zvakanaka vari kuwanda kupfuura manomwe gumi makore zvichibatanidzwa. The yechitanhatu boka akaundendi anogona zvakachengeteka kutakura pfuma, iyo inogara kubva gumi kusvika gumi apfuura. Wechinomwe, ukuwo, gumi kana makumi maviri makore. depreciation boka rorusere rinosanganisira rakasimba pfuma ichaita kufadza musoro kwemakore makumi kana maviri nemashanu, zvichibatanidzwa. The wepfumbamwe boka anobvuma rinokosha upenyu maviri nemashanu kusvika makumi matatu. Zvakanaka, mu chokupedzisira amortization boka, nezvegumi rinosanganisira asiri iyezvino yesangano vane upenyu anobatsira kunopfuura matatu.

kuparadzana uku kunoita kuti kuronga zvose yesangano iri boka uye kunobatsira kuti nenguva kugadzira kana kutsiviwa. Pashure kurasa zvokushandisa maindasitiri basa rinopera accruing kwairi depreciation. Pane nzira dzakawanda huwandu pamwedzi depreciation vakawanda izvo kuonekwa Linear uye nonlinear. Kana kuziva uwandu mari pamusoro achishandisa Linear nzira hwaro inogadzirwa kunobatsira chepakutanga cost, kureva mari pfuma uye uwandu mari pamusoro pakukurukura wayo, kugadzwa, kusangana, uye depreciation zvazvingava, iro rinowanikwa chimwe chinhu. Kana ukashandisa asiri Linear nzira, dzemaitirwe hwuchavapano pasi residual kukosha zvinhu uye depreciation prices. Iyo nzira kusarudza repamutemo inotsidza mumwoyo pamusoro wayo. Uyewo, unogona panguva richachinja, asi kwete pamberi inotevera nhau nguva.

Gamuchirai mari vanoumba chete kunyura mari, izvo mberi zvinobatsira boka kukura kana kuwedzera mabasa. Saka depreciation nokuchengeta iri kupedzerwa kutenga idzva pfuma kana zvimwe zvinhu kuti kutsiva kupedza kana paakapiwa mu-refu muzvirongwa. Pashure dzinoshandiswa midziyo vakagamuchira kubhadhara nguva yose huchishanda zvichienzaniswa chepakutanga mutengo. Pahwaro ongororo iyi vanokamurwa muzvikwata depreciation kwakaratidza kurasikirwa kana purofiti.