Accounting. Depreciation. Hanyar for kirga depreciation

Depreciation - da ma'ana a rage daga cikin na farko kudin da tsarin aiki a lokacin da sabis rayuwa. Wannan shi ne halayyar dũkiyar lalacewa, a dukansa-mallakar kungiyar, cikin sharuddan kudi. Daya daga cikin muhimman hakkokin matakai na gyarawa dukiya - depreciation. Hanyar for kirga depreciation IFRS kasu kashi 4 iri, kowanne daga abin da za a tattauna a daki-daki.

accrual dokoki

Cire daga cikin depreciation darajar fara gaba bayan da tallafi na gyarawa dukiya ga lissafin watan. An daina na depreciation auku bayan jari na jimlar kudin da guje da ranar farko ta sabuwar wata.

A total tsawon amortization dogara a kan:

• aiki lokaci.
• wanda bai kai tsiyacewa na OS.
• cikakken jari na nufin har da karewa daga asusun tarayya.

Amortization biya su ne yawanci karshe ga dukan zamanin da yin amfani da dukiya. Tare da ƙarshe na OS iya deducted deductions sayar kayayyakin gyara / kayan aiki ko da zama a amfani.

Depreciation deductions gushe:

• sale, tsiyacewa daga cikin abu.
• kiyayewa ga fiye da daya da kwata.
• maimaitawa ko zamani fiye da shekara;
• naƙasa daga dũkiya dangane da dokar ta baci, bala'o'i.
• arziki na sauran kungiyoyi da ke aiki a wucin gadi mallaka ko amfani.

Ko da kuwa da kudi sakamakon tattalin arziki da ayyukan da kamfanin suna depreciated a kowane wata.

OS ba tare da depreciation

Ka tuna cewa tushen nufin - shi ne dukiya na kungiyar cewa yana amfani da fiye da shekara guda a gudanar da wani tattalin arziki da administrative, samarwa da kuma aiwatar da ayyuka. akwai wadanda a cikin jerin Tsarukan aiki a kan wanda accrual na depreciation ba a bayar. Wadannan sun hada da:

• namun daji da albarkatun;
• Securities.
• yi a samu ci gaba abubuwa nan gaba ma'amaloli.
• dukiya samu ta hanyar manufa kudi.
• yana nufin na hanya, da gandunan daji.
• dabbobi dauke domin ya sami kayayyakin gona.
• sayi gini.
• gidan kayan gargajiya farfado da ayyukan art.
• OS samu kyauta.

OS-riba kungiyoyi ne batun depreciation accrual ba, ko da kuwa su irin.

Tabbatar da dalilin da amfani rai

A ra'ayi na yiwu lokaci na aiki dakatar da abu ne m. Hanyar kirga depreciation na gyarawa dukiya ba ya dogara ne a kan lokaci na sabis: ga kowane Hanyar kayyade tsawon lokaci na amfani ne da mataki na farko a cikin lissafi na adadi da wata-wata depreciation write-kashe.

Amfani rai na OS yana dauke su da lokaci da abu sabis, wanda ya zo da kamfanin ta kudaden shiga. Ƙayyade da sabis rayuwa da dukiya ne dole a lokacin da tallafi na OS a kan asusun. Akawu sami lokaci amfani rai a kan tushen da:

• an ana tsammanin rayuwa, bisa bayani dalla-dalla da'awar da manufacturer.
• da sa ran lalacewa a lokacin amfani.
• OS amfani da ƙuntatawa.

A sarrafawa lokaci za a ƙaddara a lokacin commissioning daga cikin abu.

Depreciation: hanyoyin da kirga depreciation na gyarawa dukiya

Karkashin IFRS, akwai biyu na asali hanyoyi cajin depreciation: mikakke kuma maras mike. Mike-line Hanyar kirga depreciation na gyarawa dukiya ya shafi wani sauka a hankali da kuma kwari jari adadin lalacewa cikin dukan zamanin da amfani. Yana kama da wannan: Kowane wata kungiyar bada jerin sunayen wannan adadin bashi lissafi 02.

A ba mikakke Hanyar kirga da depreciation na gyarawa dukiya ne zuwa kashi 3 hanyoyin:

• shrinkable saura.
• tarawa.
• samar.

Adadin tara depreciation bisa ga maras mike hanyoyin zai bambanta a kowane sabon wata.

Mike-line Hanyar kirga depreciation na gyarawa dukiya ne duniya domin kowane irin dukiya daga cikin kungiyar da kuma ake amfani da biyu a samar da a ciniki da kamfanonin. Yawancin lokaci a mike-line Hanyar yi falala a kansu a game da wadanda tsarukan cewa amfana hankali kuma a ko'ina.

Halaye na m lalacewa write-kashe adadin

Shin mafi musamman ba mikakke hanyoyin da kirga depreciation. Na gyarawa dukiya ƙayyade mafi dace:

1. Rage saura shi ne dacewa a lokuta inda a fili sane da cewa matsakaicin load a kan yanayi zai kasance a cikin shekara ta farko da amfani, ko da kayan aiki saya don manufar da saki da sababbin kayayyakin. A halin da ake ciki shi ne samun matsakaicin amfani a farkon aiki lokaci ne mafi m biya mafi girma rabo daga depreciation.
2. A tarawa Hanyar ne sosai kama da rage sikẽlin Hanyar. Ya dogara a kan Naira Miliyan Xari da na lamba darajar shekaru na yin amfani da dukiya kuma ba ka damar biya cikin girma da depreciation a farkon amfani da abu. Duka hanyoyin da ake amfani da sau da yawa a wurin aiki da kuma ga wadanda tsarukan, sabis rai, kamar yadda mai mulkin, fiye da daya da shekaru goma.
3. A masana'antu Hanyar unshi da sakewa na depreciation kudin a gwargwado ga samar kaya, ayyukansu da kuma ayyuka. deductions adadin ya dogara da tsanani da amfani da OS a samar da tsari. Wannan ne mafi rikitarwa, amma mafi kyau duka hanya zuwa cajin depreciation cimma wani ma'auni na samun kudin shiga da kuma kudi na sha'anin.

Amfani da wasu hanyoyin da kirga depreciation kayyade kungiyar.

Depreciation daidai sassa

Hanyar mike-line depreciation total ware Naira Miliyan Xari da aka lasafta sauki. Halin da a mikakke Hanyar for kirga depreciation na gyarawa dukiya dabara:

A = (U _OC × H _wani) ÷ 100%. inda:

• A - adadin depreciation.
• C _wasps - da dauke adadin da OS.
• _{H, kuma} - amortization kudi a cikin shekaru.

A sakamakon yawan OS lalacewa nuna cikin sharuddan kudi a daya sarrafawa shekara. Domin saukaka, sakamakon darajar da aka raba da adadin na watanni, tabbatas da adadin biya domin kowane daga cikinsu.

Ka yi la'akari da wannan misali: kamfanin ya dauki cikin aiki a watan Fabrairu lathe kudin 200 dubu rubles, da sabis rai da aka kiyasta a shekaru 15 ... Akawu sanya wani lissafi:

1. Yana aka bayyana _{a matsayin} H = 1 ÷ 20 × 100% = 5%.
2. Lasafta adadin shekara-shekara depreciation a Rub: A = _shekara (200,000 × 5%) ÷ 100% = 10,000.
3. The adadin wata-wata depreciation da aka lasafta a rubles: A _watan = 10 000 ÷ 12 = 833.

Kungiyar zai sa biya a kan Maris 1, a cikin adadin 833 rubles. a cikin bashi asusun 02 (lissafi na depreciation na gyarawa dukiya mike-line Hanyar). MISALI araha hanyar nuna yadda za a yi amfani da da hanyar da saukin da amfani.

saura rage Hanyar

Amfani da wannan hanya, kungiyar za ta biya wannan wata-wata biyan bashin, wanda za a rage a kowace shekara. A Hanyar ne aka yi nufi ga biyan mafi yawan adadin a farkon sabis rai na tsarin aiki.

Unwinding Hanyar ragewa balance aka lasafta ta amfani da dabara:

A = (P _ost × H _wani × K _yc) ÷ 100%. inda:

• A _gabas - .. The bambanci tsakanin tarihi kudin da tara depreciation, watau saura aiki farashin.
• _Kuma N - Suspension kullum.
• By _yc - accelerating coefficient kafa kungiyar (amma ba fiye da 3).

Lissafi na depreciation a ragewa balance Hanyar

Ka yi la'akari da hanyoyi na kirga depreciation na gyarawa dukiya. Misalai ragewa balance lissafi, ta amfani da wadannan bayanan:

Kamfanin ya dauki cikin aiki kwamfuta daraja 200 dubu. Rub., The rai daga abin da aka kiyasta a shekaru 8. Kungiyar accelerates biyan 2 sau. Yana ake bukata domin sanin adadin shekara-shekara depreciation ga farko 4 years. Yi lissafin:

1. Darajar aka bayyana _{a matsayin} H = (1 ÷ 8) × 100% = 12.5%.
2. A lokacin farko shekarar kungiyar biya: A = (200,000 × 12.5% × 2) ÷ 100% = 50,000.
3. A saura darajar shekara ta biyu adadin zuwa: 200 000 - 50 000 = 150 000 Depreciation a shekara ta biyu: A = (150,000 × 12.5% × 2) ÷ 100% = 37.500.
4. A saura darajar zai kasance a shekara ta uku: 150 000 - 37 500 = 112 500 Depreciation a shekara ta uku: A = (112,500 × 12.5% × 2) ÷ 100% = 28.125.
5. A saura darajar zai kasance a shekara ta huɗu ta 112 da 500 - 28 125 = 84 375 Depreciation a shekara ta huɗu: A = (84,375 × 12.5% × 2) ÷ 100% = 21.094.

Kamfanin zai ci gaba da lissafin zuwa karshe takwas, wanda zai iya biya wata-wata adadin lalacewa zuwa cikakken write-kashe na amortized kudin ko su raba saura darajar a daidai installments a bara na biya.

Lissafi na tarawa depreciation Hanyar

Adadin shekara-shekara depreciation, kamar yadda a cikin Hanyar rage saura zai zama daban-daban. A tarawa Hanyar da aka yi amfani da su da sauri zama wanda aka rabu amfani da sawa fitar da kayan aiki a lokuta inda shi ne ya shirya zuwa sama mafi girma amfani ne da farko na aiki. Duk da haka, sabanin Hanyar rage saura shi ne ba zai yiwu ba a saita wasu kudi na hanzari.

A lissafi na juna ne sosai irin wannan maras mike hanyoyin da kirga depreciation na gyarawa dukiya. A dabarbari bambanta kawai a cikin yin amfani da takamaiman dabi'u, da kuma a general, dauke da duk wannan bayani. Shekara-shekara amortization tarawa hanya lasafta ta da dabara:

A = (P _{prim L} × N) ÷ N _SL inda

• A _{cikin farko} - cikin ɗauke da adadin da tsarin aiki.
• _L N - da yawan shekaru, har zuwa karshen da goyon baya da lokacin.
• N _SL - Naira Miliyan Xari da lambobi na shekara na tsawon lokaci.

Dalili na cikin lissafi ne dauka lifespan: saura daga cikin shekara, kuma lasafta a kan jimlar Naira Miliyan Xari da lambobi na shekaru. Yana da daraja abin lura, cewa hada da dabara ba za ta canza. Alal misali, idan kana son yin lissafi depreciation for 6 shekaru, da Naira Miliyan Xari da lambobi zai zama 21 (alternately hauhawar kowane daga cikin lambobi daga 1 zuwa 6).

Lissafin lokuttan hanya domin tarawa Example

Mun ƙididdige shekara-shekara depreciation amfani da asali data: kamfanin ya dauki cikin aiki kayan aiki da daraja dubu 140 rubles .. A sabis rayuwa na shekaru 5. Lissafi da shekara-shekara depreciation lokacin farko da shekaru 3. Yi wadannan matakai:

1. A shekarar farko da kamfanin zai biya: A = (140 000 × 5) ÷ 15 = 46 667 rubles.
2. Depreciation a shekara ta biyu ita ce: A = (4 × 140000) ÷ 15 = 37,333 Rub.
3. Depreciation da amortization for shekara ta uku zai zama: A = (140 000 × 3) ÷ 15 = 28 000 rubles.

A lissafi na sauran shekaru da za'ayi da wannan manufa. Don lissafi da wata-wata biya na shekara-shekara depreciation raba da adadin na watanni.

Samar da hanya na depreciation write-offs

Amfani da hanyar da kirga yiwu ne kawai dukiya kai tsaye amfani a cikin masana'antu tsari ko yin ayyukan sa (sabis). Maganganu da kuma sauran OS kudin ne kai tsaye dogara a kan masana'antu tsari, wanda taimaka wajen rage girman da samuwar lissafin kudi hasãra.

wadannan dabara da ake amfani domin sanin depreciation:

A = (C × game _{pr.f. prim)} ÷ Aube, a cikinsa:

• A _pr.f. - ainihin samarwa girma.
• A _{cikin farko} - farashin da tsarin aiki a balance.
• A - mai yiwuwa da girma na samar da ga dukan hidimar rayuwa na sa.

Ga wani misali da wadannan bayanan: cinikayya kungiyar for rarraba kayayyakin sayi wata mota da daraja 200 dubu rubles .. Presumable nisan miloli zai isa 400 dubu. Km. Yana ba da dabi'u a zahiri gudu a cikin Janairu - .. 4 dubu km, Fabrairu - 9 dubu km, Mar. -. 2 thous. Km. Lissafi depreciation ga watanni uku.

Dauke da fitar da lissafin:

1. Nemo asali kudin da tsarin aiki, dangane da daya kilometer tafiya: A = 200 000 ÷ 400 000 = 0.5 rubles / km ..
2. Depreciation na Janairu za a yi: A = 4.000 × 0.5 = 2000 r.
3. Depreciation ga Fabrairu ne: A = 9000 × 0.5 = 4500 p.
4. Depreciation a watan Maris za a yi: A = 2000 × 0.5 = 1000 r.

Hakazalika, depreciation aka lasafta ga sauran watanni. Saboda sabis rayuwa da aka bayyana a cikin sa ran girma na samar, kana bukatar lokaci da za a duba da kuma sabunta darajar.

Depreciation da Accounting

Ko da abin da Hanyar kirga depreciation na gyarawa dukiya amfani a cikin sha'anin, a cikin lissafin kudi sashen amfani da 02. Ya aka yaba kowane lokaci kamar yadda canja wurin da asalin dũkiyõyinku. A wannan yanayin, da lissafi kuɗin da aka biya zuwa asusun samar da halin kaka da kuma MF. 44.

Bayan karshen depreciation ko saboda tsiyacewa, sale adadin OS disposals tunãni a kan lissafi "Gyarawa Kadarorin" wayoyi Am "Depreciation OS" Cr "OS". Subaccount cq. 02, tattara bayanai game da maganganu na dukiya ya rufe.

Ya bambanta daga bang hanyoyin. lissafin kudi da haraji lissafin kudi depreciation. Hanyar na kirga depreciation iyakance zuwa biyu - mikakke kuma ba mikakke, kuma ba su da wani babban tattalin arziki hankali. A mikakke Hanyar ne m zuwa ga hanya na wannan sunan a lissafin da aka lasafta ga kowane OS dabam.

Maras mike Hanyar shafi depreciation a cikin kungiyar ko subgroup na kama aiki tsarin. Lissafi da Naira Miliyan Xari da wadannan dabara:

A = (B × H _{wani Naira Miliyan Xari)} ÷ 100% inda

• B _{Naira Miliyan Xari} - jimlar auna daga cikin tsarin aiki mahalarta a farkon watan.
• H _da - da depreciation kudi (sa RF TC ga kowane OS kungiyar).

Data kasance depreciation kungiyoyin da aka jera a cikin Tax Code.

A mafi muhimmanci halayyar dukiya daga cikin kungiyar ne depreciation. Hanyar for kirga depreciation na gyarawa dukiya ba dama da sha'anin don zaɓar mafi m hanya. Balance aiki yi (wanda ya hada da depreciation) - tushen da kudi kalamai da kuma sakamakon da kamfanin.