Izimali fixed assets ukwehla

Ngokwe-mthetho, izindlela ukwehla elandelayo ingasetshenziswa ezimali izinjongo:

- bhala-off izindleko ngenani leminyaka yempilo ewusizo;

- indlela yebhalansi (lwento);

- bhala phansi kwempahla ngokulingana nenani imikhiqizo.

Ukwamukelwa ukwehla kwentengo ezimpahleni ezingasuki phansi Kwenziwa enye yezindlela ngoba iqembu lezinto ezifanayo emhlabeni isikhathi ekuphileni ewusizo. Amacala ingamiswa uma izimali esiyinhloko sesimanje noma kabusha ukuphathwa, kanye kulondolozwe into isikhathi isikhathi esingaphezu kwezinyanga ezingu-3.

Buciko lokulandisa ukwehla ka ezimpahleni ezingasuki phansi, anqume inani yaminyaka yonke iminikelo. Ukusebenzisa indlela eqondile, ukubala wenziwa ikhumbula le revaluation kokuqala kunqunywa ekuqaleni kwesikhathi futhi ibalwa ngesisekelo isikhathi ukusetshenziswa ukwehla amazinga.

Ukusebenzisa indlela yebhalansi, nokwenza isendlalelo sokubala ukuthatha ukubaluleka bokungasetshenziswa amafa ezihleli ekuqaleni sekubika (ngonyaka).

Lapho uvele ukhohlwe ukuthi kukhona ukubaluleka isamba izinombolo zeminyaka sibalo senziwa, ngokusekelwe izindleko zokuqala yephrojekthi kanye isilinganiso yonyaka lapho numerator inombolo leminyaka esele ngaphambi kokuba kuze kube sekupheleni kokuphila lwefa engaphansi, futhi zifana - isamba iminyaka (inombolo) ukuphila.

Buciko ezimali ukwehla yokukhansela indlela usebenzisa amanani ezilinganiselwe imisebenzi, cabanga yokuqalisa inkomba noma inani imikhiqizo umsebenzi kwesikhathi kanye isilinganiso kokuqala dolobha izindleko kanye ivolumu okuhloswe yomsebenzi kukhiqizwa umsebenzi ewusizo eyinhloko isikhathi.

Ukuze ezimpahleni ezingasuki phansi ngonyaka yokubika, ukwehla ngokuvamile ibalwa njalo ngenyanga e-inani 1/12 ka nomtamo kuyinto letibalekako kuye indlela yokubala. Lapho ukukhiqizwa ezithile le isamba ngokulinganayo bazenzela imisebenzi yenkampani ngonyaka ukubika.

Zokubaluleka inkampani ihlela futhi lokulandisa ukwehla kwentengo ezimpahleni ezingasuki phansi, njengoba kunikeza ithuba ukubala ukubaluleka enawo ngesikhathi esizayo, okuyokwenza ukuba ukuhlela izindleko zokukhiqiza futhi kulindeleke imiphumela zezimali wenkampani.

idatha ekuqaleni ngokukhululwa ekubalweni ukwehla kukhona izinkomba of ukubaluleka ezimpahleni ezingasuki phansi ekuqaleni kwesikhathi lohleliwe, yesikhathi eside futhi izinhlelo yonyaka ukwethulwa ezimpahleni ezingasuki phansi, okuyinto zivela nezinye izinhlangano kanye nezinkampani yokutholwa izinqumo; amazinga ukwehla; idatha nokuchithwa kwezimpahla.

Izimali ukwehla kwentengo ezimpahleni ezingasuki phansi nabo bonke izibalo zenziwa okusekelwe amakhono amakhompyutha kanye accounting izici. Ukuze wenze lokhu, ukumhlinza elandelayo.

Ukubuthelela main yokusebenza kwezimali futhi ukucacisa izindleko zabo ngokuvumelana iyunifomu ukwehla amazinga. Ngesikhathi esifanayo ukukhipha izimpahla yehliswa (izimoto, imishini kanye nezinto zokusebenza) ne aphelelwe yisikhathi ngokugcwele ukuphila konke normative.

Kunqunywa yokusungula izinto (amaqembu) isilinganiso izindleko yonyaka ka umthamo isamba izimpahla ezinkulu encishiswayo.

Bala inani ukwehla ngayinye nto noma isigcawu, siphindaphindeka izindleko zabo ukuhlinzekwa efanele, kucatshangelwa izici ukulungiswa abonisa ukusebenza langempela izindlela zomsebenzi.

Esikhathini esingaba unyaka ukuhlela inquma isamba ukwehla ngoba zonke ezimpahleni ezingasuki phansi, ngokubala ukwehla, kubalwa i-wonke amaqembu ngaphandle amafa yehliswa ukuthi singabakaNkulunkulu imishini, imishini kanye izimoto.