Nokukurumidza depreciation kuti ngadzirambe yesangano kuti anoreva nhema

Anoreva nhema kana kwenguva refu risi yaishandiswa kare. Zvinoreva kushanda ichi chaiva kushandisa pfuma yomumwe (Fixtures, maturusi, etc.) kuwana zvimwe zvinhu zvakanaka. Kwenguva pfupi kushandisa mari iyi nechikwereti kumuridzi imwe mari. Dzimwe nguva uwandu ichi mari anogona kuva huru, saka wakaputsika zvimwe migove uye akaripira panguva upenyu pfuma kana chinhu. Nhasi, kubhadhara kwakadaro dzinonzi depreciation. Inoshandisa Mhando inoverengeka mhosva, asi vari pamwe chete Rental kushandiswa wakakurumidza depreciation.

Mazuva ezvinhu pasi tsanangudzo "nokukurumidza depreciation kuti anoreva nhema" rinoreva nzira iyo inosanganisira dzemaitirwe kuti depreciation kubva pazvinhu mumakore yakawanda kupfuura nekutambira nguva mangwanani.

Nzira iyi inoshandiswa nevakawanda zvakakwana. Rinoshandiswa kuti dambudziko yesangano, ane basa nechinangwa kuvandudza kusunungurwa nenhumbi, uye pane vakawanda yokutsiva kusakara uye sharuka michina.

Kakawanda, nokukurumidza depreciation kunodiwa kuti kukurumidza dzifambirane zviri yakatarwa yesangano (midziyo, michina, etc.) Kazhinji, mukuru kushanda ari michina itsva, midziyo inotengwa chete mumakore okutanga kushandiswa. Zviri pa nguva ino kufadza mhosva dzinoitwa. Naizvozvo, vakanga zvishoma nezvishoma shoma, kuwedzera Nokuraramisa mari inoshandiswa michina uye michina.

Pane nzira dzakawanda idzo vakaverenga nokukurumidza depreciation kubva pazvinhu zvinhu. Ichi nechiyero nyore (Verengai makore) rutapudzo nzira uye kaviri vakasara kuderera. Pfupiso nzira yokutanga kuziva anobatsira kushanda nguva, iyo iri akayera nemakore. Next, nerimwe gore, undoraira imwe mari, uye iri kokupedzisira nhano anoti zvariri kukura. Zvadaro subtracted kubva ichi mari realizable ukoshi kuburikidza vachiwedzera musiyano iri rinokosha muupenyu, pashure iyo chigadzirwa yakakamurwa mubatanidzwa kwemakore.

Nokukurumidza depreciation dzakava pedyo kaviri rutapudzo ari Zvakasara, kutakura zvinoreva rinowanikwa nevanhu vachiwedzera kukosha vakasara chikamu iri kugara coefficient, inova Proportional kaviri runoenzanirana mutero. Muchiitiko chino, unogona kupa muenzaniso zvinotevera: panguva uptime mwero kwemakore mashanu (Proportional) pamwe depreciated yakatarwa zvinhu zvichava akaenzana 20 muzana, zviri kaviri nhamba achava 40 muzana. Kazhinji, wokupedzisira ukoshi rinoshandiswa vawande kutakura mutengo mari kuti kutanga munguva kushandiswa.

Chisarudzo kana kushandisa wakakurumidza depreciation kuti anoreva nhema (kwenguva refu risi), vari chikamu, vakapinda ukama hworudzi urwu - the lessor uye lessee. Kana mapato dzakabvumirana wakakurumidza depreciation, ari pamutemo amortization inofanira kuchinjwa hombe nenzira kushandisa coefficient kuti kumhanyisa.

Kana pakuverenga ari Linear damping parutivi nzira maererano nemirau rokuzvidavirira kumhanyisa coefficient haushandi Zvisinei nokukurumidza depreciation mune iyi anogonawo kushandiswa - ichi hachina wairambidza. Izvi zvinogoneka nemhaka chokwadi kuti nzira iyi upenyu yokuva anoreva nhema yacho zvinoderedza, uye zvinoderedza ngozi kuti chokuita pfuma mutero.

Verengai depreciation mhosva pamusoro anoreva nhema zvinhu, kusanganisira mari Implementation uye kugadzirwa mabasa, zvinhu, mabasa, izvo zvawanikwa mitero nechinangwa.