The kukarukureta pamusoro depreciation

Ose dzinongoitika kana zviri pamutemo munhu mubishi rokusongana yakadaro pfungwa sezvo depreciation (haasaruri kutapurirana nenhumbi anogadzirwa kukosha yakatarwa midziyo).

damping kukarukureta anogona kuitwa nzira dzakawanda. Panyaya iyi, kukura depreciation mari yezvinhu zviri zvikuru: rumwe rutivi, zvinosanganisira mari boka sezvo mari chinhu, izvo zvinozoita kunokanganisa migumisiro zvemari, Ukuwo, vari vanoonekwa somumwe vanonyanya kupa mari kuti kubereka vana yakatarwa zvinhu. Somugumisiro, mashoko akasarudza gadziriro depreciation kunokanganisa kukosha mitero uye paumbwe vavo mari iri vachida.

Nzira dzekufambisa pakuverenga ari depreciation yaidzorwa PBU. Pasi urongwa uhwu, depreciation mu chizvidavirire kunogona kuitwa mumwe kupfuura kunobatsira boka mana kuitwa nzvimbo.

Linear nzira

Musimboti nzira ndiko kuziva kuti mumwe wakaiswa twa chinobatsira upenyu hwayo, uye haasaruri kuchinjwa yayo amortized mutengo panguva ino. Kureva kuti pagore nhava depreciation Mari yakatarwa twa yakakamurwa munguva kushandiswa kwayo. Kugadzira depreciation kukarukureta nenzira iyi, nguva kushandiswa chinhu, inorondedzera kambani pacharo, kunze zviitiko apo nguva muganhu raanotaura rwokugadzira mapepa.

Nzira kuderedza mari

depreciation dzaona inobva kukosha chinhu, zvakasara pakutanga kwegore, uye pachine akaverenga kubva nguva kushandiswa wakananga nzvimbo depreciation rates, uyewo akatasva nhamba zvebhizimisi kuti havafaniri kuva anopfuura 3. Naizvozvo, chinonyanya uwandu achapiwa mhosva pakutanga kushandiswa depreciable twa. Izvi ndezvechokwadi nokuti kukurumidza kuchembera zvinhu.

Nyora-kure nzira huru mari chirongwa vachikanganisa Chamakura nhamba makore ayo anobatsira upenyu

Kana pakuverenga wegore amortization kuti nzira iyi rinowanikwa kubva kuwanda kutakura mutengo kuti damping yenzira huru uye nhamba namakore akasara kusvikira pakuguma anobatsira upenyu chinhu kusvikira uwandu makore kushandiswa sume pakati depreciated chinhu.

kugadzira nzira

Nzira iyi ine rakananga kunyorerana kuti vhoriyamu zvinoberekwa chikuru achishandisa kugadzirwa. Saka, gore negore uwandu depreciation unogona ngaaverenge zvibereko chaiko kugadzirwa vhoriyamu nokuda gore, uye kugadzirwa mwero depreciation. Ngaaverenge depreciation mwero kugadzirwa anogona kuva pedyo kugovera bhuku kukosha depreciation kuti pazvinhu zvavo zvachose anokarirwa vhoriyamu mishonga zvinoberekwa ichi chinoreva. Rinoshandiswa kuti kugadzira nzira neboka yesangano, izvo anosarudza kuti vapfeke chinokonzera ndiko kakawanda zvavo kushandisa.

Pasinei nzira, dzemaitirwe pakati depreciation ose pazvinhu zvinhu zvinofanira kuitwa pazuva rokutanga romwedzi pashure mwedzi nokutumwa wechivako. Mushure zvibviswe chinhu kubva pamazita depreciable kana zvachose Kudzimwa bhuku kukosha kukarukureta ari chinhu, kubvira pazuva inotevera romwedzi Implementation mumwe maviri ezvinhu rekutanga wakagumiswa.

Depreciation kupomera mugore anofanira mhosva pamwedzi imwe mari kuti akaenzana 1/12 ari nhamba vaunganidza kwegore rose. Ratidza kuongororwa homwe riri kubvunzwa kuva nguva inoenderana, debit nyaya, basa nokuchengeta mari inoshandiswa (20, 23, 25-26, 29, 44, 91, 97) pamusoro chikwereti nhoroondo vane basa nekurangarira kuti depreciation (02 ).