Depreciation. Onye ọ bụla kwesịrị ịma ihe entrepreneur!

Depreciation na amortization - a ogologo usoro nke na-ebufe mbụ na-eri nke na-eyi ngwá nke oru (ie isi) na a ngwaahịa na e mepụtara site na ha. Okwu ya na-ewepụtara Latin okwu "amortisatio", nke sụgharịta ka "ịkwụ ụgwọ". E nwekwara otu accelerated depreciation. Ọ ebubo a usoro na-adị na elu udu karịa nkezi ma ọ bụ ugbu a.

Depreciation ebubo - a ngwá ọrụ wear akwụ ụgwọ na gradual arịa ọrịa nke ofu akụ. Ha na-adị n'ụdị ego, nke na-eduzi na-eme n'ọdịnihu maka owuwu ma ọ bụ idozi, nakwa dị ka mmepụta nke ọhụrụ na-arụ ọrụ ngwá. Mere na nditịm kọwaa iwu ndị bara uru nke onwunwe enweta ego isi. Onyinye na-na-gụnyere ndị na-eri nke ọgwụgwọ ma ọ bụ mmepụta. Iji chọta ndị amortization oge, ọ dị mkpa na ya kee ihe ụgbọ site ya norm.

Gịnị bụ ọnụego nke depreciation?

Nke a bụ a tupu kpebisiri pasent nke kwa afọ ụgwọ nke mbụ price nke kara nká ma ọ bụ furu efu akụkụ nke oru.

Depreciation na aza ajụjụ

Taa, e nwere ebe anọ ụzọ nke ịgbakọ depreciation ego maka Accountants:

1. Mbụ usoro a na-akpọ adalata itule usoro. N'ihi na onye ọ bụla oge, na ngụkọta ego nke depreciation bụ hà mmapụta uru, ba uba site na pasent nke nditịm kọwaa. Kwa afọ amortization a na ebubo na uru nke mmapụta na mmalite nke afọ.

2. The linear usoro nke amortization. Nke a ogologo-akara depreciation ego si mbụ na mmapụta price. Rụrụ n'oge ndụ nke ngwá ọrụ. The ugbu a mmapụta uru (nke dị ugbu a) nwere ike kpebisie ike site subtracting ngụkọta nke akwakọba depreciation nke ofu akụ site na-eri nke mbụ.

3. The usoro nke depụ na-eri hà olu nke ọrụ mere (ma ọ bụ ngwaahịa na-emepụta). Na nke a, usoro dabeere na kpebisiri eke egosi (e.g., oge ojiji nke ngwá - igwe ma ọ bụ igwe).

4. The usoro nke gradual depreciation na-elekwasị anya na-ego nke bara uru iji okwu.

Depreciation na tax ndia

Olee otú e tax aza ajụjụ maka depreciation? Nke a usoro, nke bụ kama iwu okike n'ihi na na-akọwa, kama ezigbo eyi na statutory mgbochi depreciation. Ha na-ekwe ka ị na-bee na isi nke uru tax. Na tax ajụjụ e nwere abụọ ụzọ nke depreciation deductions ego: linear na adịghị n'ahịrị. The ụlọ ọrụ ga-ahọrọ usoro nke depreciation deductions ego. Na nke a mkpa bụ ojiji nke usoro họọrọ ìgwè ọ bụla nke ihe nile na oge nke bara uru ná ndụ.

N'okpuru ugbu a Russian tax iwu, ụlọ ọrụ na ihe onwunwe na-ekewa ndị na-abụghị depreciable na depreciable. Na nke a, ndị ikpeazụ - nke a bụ ihe onwunwe nke ụlọ ọrụ ma ọ bụ nzukọ ahụ na-anọchi anya na ụdị ọgụgụ isi ọrụ na-arụpụta na-eji n'ịwa ego. Ọ dị iche na ndị na-abụghị depreciable akpan owo bụ na ndị na-eri ya ga-kwụọ ụgwọ site amortization ụgwọ. Depreciable onwunwe na-ghọtara mgbe ọrụ ndụ nke ihe karịrị ọnwa iri na abua, na mbụ na-eri - karịrị puku mmadụ iri anọ.

Management of ọ bụla ume mkpa ka ị mara ihe depreciation. Nke a ga-ekwe ka ikike na-atụ anya na ha ụlọ ọrụ ụtụ na-adịghị anọgide na-acha uhie uhie na ikpe ma ọ bụrụ na ndị na ngwá bụ eyi ma ọ bụ nke iji.