The mawerengedwe a depreciation

Lililonse achilengedwe kapena malamulo munthu mu ndondomeko chokumanako ndi lingaliro monga depreciation (tsankho kulanda katundu opangidwa mtengo wa katundu atathana).

damping mawerengedwe akhoza ikuchitika ndi njira zingapo. Pankhaniyi, kukula kwa amachotsera depreciation zofunika kwambiri: pa dzanja limodzi, zikuphatikizapo ndalama za kampani monga item mtengo, womwe amakhudza Zotsatira za chuma, Komano amaonedwa monga njira imodzi yaikulu ya ndalama kwa kubalana wa chuma lokhazikika. Chifukwa, kachitidwe asankha depreciation zimakhudza mtengo wa msonkho ndi mapangidwe zawozawo ndalama kumalo a ntchito.

Njira kuwerengetsa ndi depreciation malamulo PBU. Pansi zimenezi, depreciation mu akawunti angathe kuchitidwa lina yopindulitsa kwambiri kampani zinayi akufuna udindo.

liniya njira

Akamanena za njira ndi kudziwa aliyense kakatundu atathana moyo wake wofunika, ndi tsankho kulanda ndalama zake amortized pa nthawi ino. Ie kwa pachaka thumba depreciation mtengo wa kalembera amodzi lagawidwa ndi nthawi ya ntchito. Wobala depreciation mawerengedwe njira imeneyi, nthawi ntchito za chinthu, kampani imalongosola yokha, pa nthawi imene nthawi malire zafotokozeredwa zolembedwa za luso.

Njira kuchepetsa mtengo wa

depreciation masamu zochokera mtengo wa chinthu, amene anatsalira ku chiyambi kwa chaka, ndipo pasadakhale masamu ndi nthawi ya ntchito yeniyeni mitengo malo depreciation, komanso wokwera pa chiŵerengero cha ogwira kuti sayenera kuposa 3. Choncho, kuchuluka lalikulu chidzankhalira pa chiyambi cha ntchito depreciable kalembera wanu. Izi ndi zoona kwa chuma mofulumira okalamba.

Lembani-kuchoka njira ya thumba chachikulu ntchito mtengo wa manambala suma a zaka za moyo wake zothandiza

Pamene ankatha kuwerengetsera amortization pachaka njira izi masamu Uwerenge mtengo chikalata kuti damping njira yaikulu ndi chiŵerengero cha zaka zimene konko mpaka mapeto a moyo zothandiza chinthu kwa chiwerengero cha zaka za ntchito sume wa depreciated chinthu.

kupanga njira

Njira ali mwachindunji kumangako voliyumu opangidwa ndi njira yaikulu ya ulimi. Choncho, kuchuluka pachaka depreciation mukhoza kuwerengera mankhwala a leni kupanga buku kwa chaka, ndi mlingo yopanga depreciation. Kuwerengera ndalama depreciation kupanga akhoza kukhala ndi kugawa buku mtengo wa depreciation wa chuma anakonza okwana sikhala buku la mankhwala opangidwa mwa njira imeneyi. Izo ntchito njira kupanga katundu gulu, amene ndiyo avale Chinthu ndi pafupipafupi ntchito zawo.

Kaya njira, ndi mawerengedwe a depreciation wa chuma atathana ikhale pa tsiku loyamba la mwezi ndi mwezi wa kutumidwa nyumbayo. Pambuyo kuwonongedwa kwa chinthu ku mndandanda wa depreciable kapena okwana Kulipira kufunika buku la mawerengedwe wa chinthu, kuyambira tsiku loyamba la mweziwo kuti motere mwezi wa kukhazikitsa chimodzi cha zinthu ziwiri ndi kutsazikana.

Depreciation milandu pa chaka ayenera kulipira mwezi mu ndalama kuti ndi wofanana 1/12 wa okwana anasonkhanitsa kwa chaka chonse. Sonyezani imawunikidwa thumba mu mlandu ayenera kukhala mu nthawi imene iwo ikukhudzana nkhani madebiti, udindo wosunga mitengo ya zinthu (20, 23, 25-26, 29, 44, 91, 97) nkhani ngongole ndi udindo mlandu depreciation (02 ).