Amafa okuhleli bese ngezigaba zabo. Ukwehla kwentengo fixed assets iqembu

The main balance sheet izimpahla okufaka amafa lisetshenziswe ukukhiqizwa kwanoma yiphi umkhiqizo wonke ekuhlinzekweni kwezinhlelo yasendlini noma zezimboni amasevisi, umsebenzi ezikhethekile. Lihlanganisa amafa esetshenziselwa ukunikeza sokuqasha neyesikhashana imali.

ezimpahleni ezingasuki phansi zihlukaniswe amaqembu amabili amakhulu. Eqenjini lokuqala - amafa ekulandiseni 01, futhi iqembu kwempahla yesibili - bayimpahla ekulandiseni 03. Ngayinye yalezi amaqembu has lwenza umsebenzi walo ohlukile. ezimpahleni ezingasuki phansi kusetshenziswa ekukhiqizeni ezilotshwe balandise abakhileyo akhawunti 01 Amafa esetshenziselwa ukunikeza short-term noma ukuqasha eside, alotshwe akhawunti ku-akhawunti 03. Zonke isakhiwo lebhizinisi isakazwa ngokuhambisana ukuphila kwabo okuwusizo futhi ihlukaniswe yaba ukwehla ezilandelayo iqembu ezimpahleni ezingasuki phansi.

Ithemu ukusetshenziswa ukukhiqizwa for iyiphi into kwempahla fixed (fixed noma amafa angaphatheki) kufanele ibalwe okusekelwe yinkathi letintfo sizosetshenziswa umsebenzi kwezomnotho kanye ukukhiqizwa ibhizinisi noma inhlangano. Le nkathi ibalwa kanye evunywe ibhizinisi ngokuzimela ngokuhambisana evunyiwe ezimali amalungiselelo, kuhlanganise ngokuqinile kulawulwa ukwehla kwentengo fixed assets iqembu, evunywe Uhulumeni we Russian Federation.

Ukwahlukanisa ezimpahleni ezingasuki phansi amaqembu ukwehla sinetigaba ezinkulu eziyishumi, ngamunye ehlanganisa amafa afakwe ohlwini jikelele somhleli Russian kwempahla fixed. It - izakhiwo zezimboni kanye nezakhiwo zayo ngokufanele; umshini obekusetshenzwa ngalo, amandla kagesi, izinto nemishini computer futhi izimoto, ekukhiqizeni ngamanani amancane Instruments futhi zizalela isitokwe, izitshalo kanye capital investment, izindawo zemvelo kanye izinto ezweni.

Isigaba sokuqala sihlanganisa impahla inhlangano (kwemishini) isikhathi ukusetshenziswa esisebenzayo ekukhiqizeni, omunye - iminyaka emibili.

Iqembu lesibili amafa ibhizinisi - imishini kanye nempahla lisetshenziswe ukukhiqizwa kwesikhathi wenhlangano lomthetho iminyaka emibili kuya kwemithathu. Lokhu kusebenza futhi ezemidlalo (yasendlini nezezimboni) imishini kanye nezitshalo zisetshenziswa (strawberry).

Iqembu lesithathu lihlanganisa emishinini, futhi imishini ezimbonini, imishini, izakhiwo kanye ukudluliswa izindlela (amadivayisi), izimoto esetshenziswa esikhathini kusuka eminyakeni emithathu kuya kwemihlanu.

Eqenjini wesine imigomo ukusetshenziswa komhiaba liyiminyaka eziyisihlanu kuya kweziyisikhombisa. Lezi zihlanganisa: izakhiwo, ukudluliswa imishini kanye izindawo, imishini nemishini ukukhiqiza. Futhi izimoto (motor izimoto, amaloli, ogandaganda, trailer, futhi amabhasi), izitshalo zisetshenziswa (black chokeberry, orange ne jusi), yokusungula (packagings Amatebhe).

Eqenjini yesihlanu, ukusetshenziswa gama eziyisikhombisa - iminyaka eyishumi, eqenjini lesithupha - kusuka 10 kuya kwengu-15.

Iqembu lwesikhombisa kuhlanganisa izimali isikhathi ukusetshenziswa kusukela engu-15 kuya ku-20. Eqenjini yesishiyagalombili ukusetshenziswa ewusizo besikhathi ephakathi kwengu-20 kuya kwengu-25, eqenjini lesishiyagalolunye - kusukela engu-25 kuya ku-30.

Iqembu yeshumi kuhlanganisa izinto impahla amafa ukuba kudlalwe engaphezu kwamashumi amathathu. Siphawula lapha ukuthi Ukwahlukaniswa ezimpahleni ezingasuki phansi kufakwe amaqembu ukwehla, iqukethe la maqembu eziyishumi izimpahla fixed (amafa) futhi akuvunyelwe kulawulwa uhulumeni.

Ukuze intela kahle kwezimali ezimpahleni ezingasuki phansi accounting namanani emithathu: original, ukunciphisa noma asalile.

Inani kokuqala ezimpahleni ezingasuki phansi kuhlanganisa zonke izindleko ezihlobene abakuzuzile, ukukhiqizwa, ukulethwa, futhi umbono wakhe ukuze isimo ukusebenza.

Yomiselela izindleko kuhlanganisa izindleko kokuqala revaluation.

kwakhiwa Inani asalile is kusukela ukwehla esikhundleni izindleko lokususa.

Ukwehla kwentengo fixed assets iqembu kuzohluka futhi ukwehla kwesilinganiso, okuyinto kuncike kusukela into esetshenziswa. Ukuze namazinga zokukhandleka (ukwehla) angasebenza ukulungiswa (ukwanda noma ukunciphisa) okungu.

Ukuze abale ukwehla kwentengo Russian Tax Code of the amabhizinisi kwezomnotho Unelungelo ukusebenzisa komugqa noma indlela non-eqondile.

Ngo indlela eqondile yokunquma wonke amaqembu lokusebenza eziyisisekelo ejwayelekile bafake isici ibalwa njengoba kokuqala (esikhundleni) ngokubaluleka kwazo nendlela wesenzo ukuphila ewusizo.

Lapho indlela nonlinear yokunquma ukwehla kwentengo fixed assets iqembu babe okulandelayo ukugqoka izinto. Iqembu № 1 - Coefficient 14.3, № 2 - 8.8. Futhi okunye № 3 - 5.6, № 4 - 3.8, № 5 - 2.7, № 6 - 1.8, № 7 - 1.3, № 8 - 1 № 9 - 0.8 kanye № 10 - 0.7.