Ukubalwa Isibonelo Damping imfashini komugqa. ukwehla kwentengo

Kunoma kwamabhizinisi e inqubo usebenzisa izimpahla fixed: izakhiwo, izitolo, izindawo ngezinhloso ezehlukene, izintambo zikagesi, izinkundla, imishini, umshini amathuluzi, imoto futhi air zokuthutha, kanye ujantshi amakhanda nezinqola, okusho impahla ukuthi iyindlela zomsebenzi ezidingekayo .. ukukhululwa izimpahla, nokusebenza izinhlobo ezahlukene imisebenzi noma ukuhlinzekwa kwemisebenzi. Impilo inkonzo enjalo letigcogcwe ngaphambilini ngaphezu konyaka owodwa. Ngaphandle kwawo akunakwenzeka ukuqaliswa umsebenzi ezimbonini, futhi indima lezi zimali ayikwazi babenesibindi esikhulu. Lesi sihloko sizosisiza ukukhuluma ngalezi amafa futhi yini izindlela ekubalweni ukwehla zisetshenziswa namuhla. Ngaphezu kwalokho, simelela isibonelo kubalwa yomugqa oqondile indlela ukwehla futhi ucabangele wonke imininingwane izibalo, kuncike abasafufusa umsebenzi nezimo.

Ukwehla kwentengo: Definition

Impahla, futhi ehileleke ikakhulukazi senqubo yokukhiqiza of kwezimali ezimpahleni ezingasuki phansi (OS), othwala njalo, t. E. Lose izindleko koqobo. Ngakho-ke kuyadingeka ukubala inani zokukhandleka, ukunciphisa inani lento. Imithetho athuthukile uhlelo lovumelanako Ukwahlukaniswa ahlukahlukene impahla amayunithi izici ngamunye, ezifana izimpilo ewusizo (ama-STI), isb. E. ngesikhathi lapho into kuletha ngenzuzo yenkampani. Ngokwesibonelo, imishini nezinsiza kusebenza, kwehliswa ngokushesha kunokuba isakhiwo noma esinye isakhiwo unomphela. Ngokusekelwe kungukusebenzisa isikhathi into, iqembu ngalinye yakhelwe OS umnqamulajuqu Friend, ngemva kwalokho ukubaluleka impahla kulotshiwe off ngokuphelele. Redemption enanini lomuzi futhi ubizwa ngokuthi ukwehla. ezimpahleni ezingasuki phansi ihlukaniswa ngokweminyaka ezibekiweko, amaqembu accounting, ezifana izakhiwo, amandla kwemishini, kanye nabanye.

Ekhona fixed assets somhleli ehlukanisa amaqembu 10 ngesisekelo okuyisikhathi SPI: Isigaba sokuqala sihlanganisa izinto kancane isikhathi ewusizo wokugcina - ne uyohlala isikhathi eside.

Yiziphi izimpahla kwehliswa

KwisiShayamthetho labizwa ngokuthi kwempahla encishiswayo, le SPI izinyanga okukhulu kuka-12, futhi izindleko yokufuna ruble ezingaphezu kuka-40 eziyinkulungwane.

Akubona bonke izinto OS kubhekwe njengento encishiswayo. Isetshenziswa ku yaqashiswa ezimpahleni ezingasuki phansi, umhlaba, izinto bemvelo, umgwaqo, ezamahlathi, imithombo yamanzi kanye izitshalo zisetshenziswa is hhayi yehliswa.

I kokuqala ukubaluleka bokungasetshenziswa OS

Ake ubuyele emuva izinjongo impahla, depreciating ukuba. Ngakho, ngokwazi intengo yokuqala into futhi ukubaluleka ukwehla, accountant uthola ukubaluleka kwempahla ngesikhathi ukubala. Ibizwa ngokuthi asalile. Ukwenza lokhu ukubala kufanele kube wamabhuku ezimali njalo ngenyanga - kule inkomba kuncike intela, ukubala futhi bengafundile zazo inkampani has a inzuzo nokudala izinkinga elala iziphathimandla zentela. Ngakho-ke, kubalulekile ukuba ukushaja ukwehla owodwa ebuka into ngayinye. Kukhona izindlela komugqa futhi nonlinear ka ekubaleni kwentengo. Izinkampani kanye nezinhlangano ngumthetho unelungelo lokuthola ukukhetha esizimele indlela kokubala ukwehla kwentengo yempahla. Inqubomgomo ezimali isicelo inkampani indlela kokubala ukwehla ngempela isilungisiwe. Umthetho usungula ilungelo bahamba ngezinyawo besuka kwenye indlela ukuncipha kuze kube komunye kanye njalo eminyakeni emihlanu.

Izici isicelo indlela eqondile

Ukuze le ndlela libhekene ukwehla ngayinye into. Ukuthuthukiswa ekubalweni ukwehla yisona esikhulunywa abantu abaningi. Kuthathwa elula kunazo, hhayi kuphela phakathi izishayamthetho, kodwa futhi phakathi ezimali. essence yayo itholakala ekubaleni inani bafake yenani yokuqala into siphindwe izinga kwentengo. Njengoba lesi sihloko sigxile ebuhlotsheni yomugqa oqondile indlela ukwehla ukubala ke uyibuke kabanzi.

Ukwehla kwentengo: ukubala ifomula ngokwendlela indlela eqondile

Phawula ukuthi, kungakhathaliseki ukuthi indlela nge ukwehla, tintfo okuqondene amaqembu 8-10 kwempahla fixed ngokuvumelana somhleli Russian isetshenziswa linear kuphela ukwehla indlela. Ngesisekelo sokubalwa isimiso komugqa inqubo elungiselelwe elandelayo: umkhiqizo wokuqala noma esikhundleni (uma labetibambile revaluation) Inani bese usetha lunga impahla ukwehla amazinga, ibalwa kanje:

H = 1 / n * 100%, lapho u-n - IPN e izinyanga noma iminyaka.

Ukubalwa Isibonelo Damping indlela eqondile

The Inkampani othengiwe wasungula ukubaluleka into ama-ruble ayizigidi 180. SPI we okuhambisanayo somhleli iqembu OS - iminyaka 5.

Inketho 1: Bala yonyaka ukwehla amazinga :

H = 100% / 5 s = 20%, mp. E. 20% yezindleko kumele icala unyaka ngamunye.

Sekukonke, 180 000 * 20/100 = 36 000 rbl., Lokho. E. Inani unyaka into kuyehla ruble ayizigidi 36.

Izinga kwenyanga - 36000/12 = 3000 ruble.

Inketho 2: nyangazonke ukwehla ukubala ifomula:

H = 100% / izinyanga ezingu-60. = 1,6667

Ukuze inyanga inani bafake kwaba * 1.6667 = 3000 ruble 180 000. Ngakho ukuncipha komugqa oqondile.

Izici sibalo

Qala depreciating kusukela ekuqaleni kwenyanga elandelayo inyanga ka okokufaka into ku inqubo ukukhiqizwa. Ngokwesibonelo, ngisho noma impahla u aluthola, futhi nokuthuma ngomhla 1 Mashi, kufanele depreciate kusukela ngo-Ephreli 1. Imithetho efanayo iyasebenza ku izinto etholwe mahhala.

Isimiso esifanayo kufika ukumisa amortization icala: kusukela wesi-1 enyangeni ozayo emva kwenyanga lapho inani ukwehla elilingana ukuthi inani lokuqala into. Zikhona nezinye izizathu ukuqedwa ukwehla, isibonelo uma ngokumiswa, ukulahlwa noma ekulondolozweni macondzana isidingo okucatshangelwayo. Uma uphume esimweni okungasebenzi (ku-oda ebhaliwe yenkampani ukuphathwa) Ukwehla kwentengo OS futhi icala kusukela ekuqaleni kwenyanga elandelayo eyodwa lapho ukusebenza into ukubuyiswa.

Ukumiswa wokusebenza into: kanjani ukuba abale ukwehla

Khumbula isibonelo kokubala indlela yomugqa oqondile of ukwehla futhi anezele ke: wasungula into kwaba phezu 25 Septhemba. Kusho ukukhokhisa i ukwehla ngo inani ruble 3,000. Accounting iqala kusukela Okthoba.

Cabangela lesi simo lapho iyindlela eyinhloko yokuthutha alondolozwe isikhathi esithile. Ukuqhubeka esidlule nemibandela emisha wokusebenza. Ngenxa izimo ezingalindelekile, inhloko le nkampani yanquma ukuthi ahoxise ingxenye into e senqubo yokukhiqiza, futhi ayakuphuma umyalo - ukuletha intfo ukuhamba komsebenzi izinyanga ezingu-6, ezifana kusukela 1 May kuze 31 Okthoba. Kulokhu, ukwehla kwentengo imishini okwesikhashana. Izibalo zenziwa ngendlela elandelayo: ukuze depreciate ngo-Ephreli futhi wenze ikhefu izinyanga ezingu-6. Kusuka ku-1 Novemba amortization ukukhokha ukubuyiswa. Kubalulekile ukukhumbula ukuthi ukwehla senziwa ngesikhathi ukusebenza sikhungo kuphela, kuba kuphela uma ugqoke. Uma uhlelo lokusebenza ingenzi lutho, ukwehla akulungile, futhi ezimweni ezinjalo kufanele kubhalwe - kusukela ngalezo zinto futhi ngeke umsebenzi emuzini iphapheme, futhi ukwehla kwentengo imishini, ukubala okuyinto okusesihlokweni esithi, kusemthethweni.

Phela, SPI nto enwetshiwe kuze kuphele isikhathi yokungenzi yakhe. E. Imvume sebenzisa anikezwe Septhemba 25, 2010 imishini kufanele ngokugcwele ngekuhamba ngo-Okthoba 2015. Kodwa kusukela into oCwebileyo, isikhathi yayo ukusetshenziswa sidluliselwa isikhathi sokungasebenzi. Esimweni sethu, labo le IIPN kuzophela ngo-Ephreli 2016, t. E. Ukwehla kwentengo OS uzoqhubeka, futhi ukwehla yamuva kwempahla zizokwenziwa ngo-Ephreli 2016.

Lezi imithetho eyisisekelo ukubala. Sithemba ukuthi isibonelo ekubalweni ukuncipha komugqa oqondile indlela ayizange ngaphakathi kwabangela izinkinga.