Accounting. Depreciation. Ụzọ maka ịgbakọ depreciation

Depreciation - na n'usoro Mbelata nke mbụ na-eri nke sistemụ n'oge ọrụ ndụ. Nke a bụ ihe e ji mara onwunwe nke eyi, a Foto-ekesịpde nzukọ, na okwu nke ego. Otu n'ime isi nkebi nke ofu akụ - depreciation. Ụzọ maka ịgbakọ depreciation IFRS kewara 4 ụdị, ọ bụla nke ga-atụle n'ụzọ zuru ezu.

accrual iwu

Nsiputa nke depreciation uru amalite ọzọ mgbe doo nke ofu akụ maka ajụjụ ọnwa. Discontinuation nke depreciation emee mgbe ìgwè mkpokọta na-eri nke na-agba ọsọ n'ụbọchị mbụ nke ọhụrụ ọnwa.

Ngụkọta oge nke amortization adabere:

• ọrụ oge;
• akaghi liquidation nke OS;
• zuru ìgwè pụtara ruo mgbe ngafe nke allocations.

Amortization ịkwụ ụgwọ ndị na-emekarị ikpeazụ maka dum oge nke ojiji nke onwunwe. Na nchupu nke OS nwere ike deducted deductions rere akụkụ ahụ mapụtara / ihe ma ọ bụ ịnọgide na-eji.

Depreciation deductions akwụsị:

• ire ere, liquidation nke ihe;
• nchekwa umu n'ihi na ihe karịrị otu ụzọ n'ụzọ anọ;
• nwughari ma ọ bụ modernization n'ihi na ihe karịrị otu afọ;
• ọnwụ nke ihe onwunwe na njikọ na steeti mberede, ọdachi ndị na-
• ndokwa nke ndị ọzọ na otu na-arụ ọrụ na-adịru nwa oge onwunwe ma ọ bụ ojiji.

N'agbanyeghị nke ego n'ihi na aku na uba ọrụ nke ụlọ ọrụ na-depreciated na a kwa ọnwa ndabere.

OS enweghị depreciation

Cheta na isi n'aka - ọ bụ ihe onwunwe nke nzukọ nke na-eji ihe karịrị otu afọ na-ebu akụ na ụba na ndutịm, mmepụta na mmejuputa iwu-eme. e nwere ndị nọ na ndepụta nke sistem na nke accrual nke depreciation na-adịghị nyere. Ndị a gụnyere:

• anụ ọhịa ego;
• ala;
• ewu ewu na-enwe ọganihu ya ekweghị futures azụmahịa;
• onwunwe enwetara site lekwasịrị ego;
• pụtara nke ụzọ, oke ohia;
• anụ ụlọ nwere iji nweta ugbo ngwaahịa;
• zụta ụlọ;
• ngosi nka ngosi na ọrụ nkà;
• OS nwetara n'efu.

OS-uru òtù bụ isiokwu depreciation accrual bụghị, n'agbanyeghị na ha ụdị.

Mkpebi siri ike nke bara uru ndụ

Na echiche nke na o kwere omume oge nke ọrụ nkwusioru nke ihe na-ekpebisi ike. Method nke ịgbakọ depreciation nke ofu akụ adịghị adabere na oge nke ọrụ: n'ihi na onye ọ bụla usoro nke na-ekpebi oge nke ojiji bụ nzọụkwụ mbụ na ngụkọta oge nke ego ndị a kwa ọnwa depreciation dee-anya.

Bara uru ndụ nke OS-atụle ga-oge nke oge ihe ọrụ, nke na-eweta ụlọ ọrụ revenue. Kpebisie ike na ọrụ ndụ nke ihe onwunwe dị mkpa n'oge doo nke OS na akaụntụ. Ego okụt oge bara uru ndụ na ndabere nke:

• na-atụ anya ndụ, dabere na nkọwa ekwu site na emeputa;
• na-atụ anya na-eyi n'oge ojiji;
• OS iji mmachi.

The arụmọrụ oge a ga-ekpebisi ike na oge nke nyere nke ihe.

Depreciation: ụzọ nke ịgbakọ depreciation nke ofu akụ

N'okpuru IFRS, e nwere ihe abụọ bụ isi ụzọ na-ana depreciation: linear na adịghị n'ahịrị. Ogologo-akara usoro nke ịgbakọ depreciation nke ofu akụ na-agụnye a nwayọọ nwayọọ na otu ebe ìgwè ego nke wear n'oge nile nke iji. Ọ anya dị ka nke a: Onye ọ bụla ọnwa nzukọ Nsuso na otu ego nke n'aka akaụntụ 02.

The na-abụghị linear usoro nke ịgbakọ depreciation nke ofu akụ ekewa 3 ụzọ:

• shrinkable fọduru;
• cumulative;
• mmepụta.

Ego nke akwakọba depreciation dị ka adịghị n'ahịrị ụzọ ga-adị iche na onye ọ bụla ọhụrụ ọnwa.

Ogologo-akara usoro nke ịgbakọ depreciation nke ofu akụ bụ eluigwe na ala maka ụdị ọ bụla nke ihe onwunwe nke nzukọ na-eji ma na mmepụta na na trading ụlọ ọrụ. Abụkarị ogologo-akara usoro kwadoro na ọ bụrụ ndị na-arụ ọrụ sistemụ na-na-erite uru nke nta nke nta na evenly.

Njirimara mkpumkpu wear dee-anya ego

Ndị ọzọ pụrụ iche na ndị na-abụghị linear ụzọ nke ịgbakọ depreciation. Of ofu akụ chọpụta kasị kwesị ekwesị:

1. Ebelata fọdụrụnụ bụ mkpa na ọnọdụ ụfọdụ ebe o doro anya na maara na kacha ibu na gburugburu ebe obibi ga-akpa afọ nke iji, ma ọ bụ ngwá ọrụ zụrụ maka nzube nke ntọhapụ nke ọhụrụ ngwaahịa. Ọnọdụ bụ na-enweta ndị kacha uru maka oge mbụ nke ọrụ, mgbe ọ bụ ò akwụ ndị kasị ibu òkè nke depreciation.
2. The cumulative usoro dị yiri Mbelata itule usoro. Ọ na-adabere na nchikota nke space uru nke afọ nke ojiji nke ihe onwunwe na-enye gị ohere iji kwụọ nnukwu nke depreciation ná mmalite nke ojiji nke ihe. Ma ụzọ na-emekarị na-eji na-arụ ọrụ na ndị na-arụ ọrụ usoro, ọrụ ndụ, dị ka a na-achị, ihe karịrị otu afọ iri.
3. The n'ichepụta usoro na-agụnye a kagbuo depreciation eri ke hà ka ndị na-emepụta, ọrụ na ọrụ. deductions ego na-adabere na osisi ike nke na-eji OS na mmepụta usoro. Nke a bụ ihe mgbagwoju anya, ma na ezigbo ụzọ na-ana depreciation iji nweta a itule nke na-akpata ma na-emefu nke enterprise.

Iji ụfọdụ ụzọ nke ịgbakọ depreciation usoro nzukọ.

Depreciation hà akụkụ

The usoro nke ogologo-akara depreciation ngụkọta nchikota na gbakọọ mfe. Ji a linear usoro ịgbakọ depreciation nke ofu akụ usoro:

A = (U _oc × H _a) ÷ 100%; ebe:

• A - ego nke depreciation.
• C _{ghọsịrị ebu} - na ebu ego nke os.
• H _na - amortization ọnụego na afọ.

Ihe ego OS wear egosi na okwu nke ego na otu arụmọrụ afọ. N'ihi na mma, na n'ihi uru na-ekewa site na ọnụ ọgụgụ nke ọnwa, ikpebi ego nke ịkwụ ụgwọ maka onye ọ bụla nke ha.

Tụlee ihe atụ a: ụlọ ọrụ were n'ime ime ihe na February lathe eri nke 200 puku rubles, ndị ọrụ ndụ na-eme atụmatụ na 15 afọ ... Ego mere a ngụkọta oge:

1. A _na-akpọ H = 1 ÷ 20 × 100% = 5%.
2. Gbakọọ ego nke-enwe kwa afọ depreciation na-ete: A = _afọ (200,000 × 5%) ÷ 100% = 10,000.
3. The ego nke ọnwa depreciation na gbakọọ na rubles: A _ọnwa = 10 000 ÷ 12 = 833.

The nzukọ ga-eme ka ego na March 1, na ego nke 833 rubles. na kaadị akụkọ 02 (ngụkọta oge nke depreciation nke ofu akụ ogologo-akara usoro). GOSIRI oké ọnụ ụzọ na-egosi otú e si eji usoro na mfe nke na-eme.

fọduru Mbelata usoro

Iji usoro a, nzukọ ga-akwụ otu ọnwa ugwo, nke ga-belatara n'afọ ọ bụla. The usoro a zubere maka ugwo nke ukwuu akụkụ nke ego na mmalite nke ọrụ ndụ nke sistemụ.

Unwinding usoro adalata itule na gbakọọ na iji usoro:

A = (P _Ost × H _a × K _yc) ÷ 100%; ebe:

• Na _{n'ebe ọwụwa anyanwụ} - .. Ihe dị iche n'etiti akụkọ ihe mere eme na-eri na-akwakọba depreciation, ntụgharị mmapụta ọrụ price.
• _Na N - Suspension norm.
• Site _yc - ngwa ngwa ọnụọgụ ike nzukọ (ma ọ bụghị ihe karịrị 3).

Ngụkọta oge nke depreciation on adalata itule usoro

Tụlee ụzọ nke ịgbakọ depreciation nke ofu akụ. Ihe Nlereanya adalata itule gbakọọ, iji na-esonụ data:

The ụlọ ọrụ were n'ime ọrụ a na kọmputa uru 200 puku. Ete., The ndụ nke na-eme atụmatụ na 8 afọ. The nzukọ accelerates ugwo nke 2 ugboro. Ọ na-achọrọ iji chọpụta ego nke-enwe kwa afọ depreciation nke mbụ 4 afọ. Igosi mgbawa:

1. Uru a na-kọwaa _{dị ka} H = (1 ÷ 8) × 100% = 12.5%.
2. N'ime afọ mbụ nzukọ-akwụ: A = (200,000 × 12.5% × 2) ÷ 100% = 50,000.
3. The mmapụta uru nke n'afọ nke abụọ ego ka: 200 000 - 50 000 = 150 000 Depreciation n'afọ nke abụọ: A = (150,000 × 12.5% × 2) ÷ 100% = 37.500.
4. The mmapụta uru ga-n'arọ nke-atọ: 150 000 - 37 500 = 112 500 Depreciation n'arọ nke-atọ: A = (112,500 × 12.5% × 2) ÷ 100% = 28.125.
5. The mmapụta uru ga-anọ afọ 112 500 - 28 125 = 84 375 Depreciation n'arọ nke-anọ: A = (84,375 × 12.5% × 2) ÷ 100% = 21.094.

The ụlọ ọrụ ga-anọgide na mgbawa na asatọ ikpeazụ, nke nwere ike ịkwụ ụgwọ a kwa ọnwa ego nke wear zuru dee-anya nke amortized eri ma ọ bụ na ya kee ihe mmapụta uru ke hà obere on afọ ikpeazụ nke ịkwụ ụgwọ.

Ngụkọta oge nke cumulative depreciation usoro

Ikere kwa afọ depreciation, dị ka usoro nke mbenata fọduru ga-adị iche. The cumulative usoro a na-eji ngwa ngwa aghọ gharazie ịba uru na-eyi si akụrụngwa na otu ebe ọ na-zubere na-enweta ndị uru kasịnụ bụ na mbụ ogbo nke ọrụ. Otú ọ dị, n'adịghị ka usoro nke mbenata fọduru agaghị ekwe omume ka a na-ọnụego nke osooso.

Na ngụkọta oge nke onye ọ bụla ọzọ ndị yiri nnọọ adịghị n'ahịrị ụzọ nke ịgbakọ depreciation nke ofu akụ. The formulas iche naanị na ojiji nke kpọmkwem ụkpụrụ, na n'ozuzu, nwere niile na otu ozi. Kwa Afọ amortization cumulative n'ụzọ gbakọọ usoro:

A = (P _{prim L} × N) ÷ N _SL ebe

• _{Na mbụ} - na-ebu ego nke sistemụ.
• _L N - ọnụ ọgụgụ nke afọ ruo mgbe ọgwụgwụ nke na mmezi oge.
• N _SL - nchikota nke nọmba nke afọ nke oge.

Ihe ndabere maka na ngụkọta oge na-e lifespan: nke fọdụrụ ka afọ na gbakọọ na ngụkọta nchikota nke nọmba nke afọ. Ọ bụ uru na-arịba ama, na denominator nke usoro ga-agbanwe agbanwe. Ka ihe atụ, ọ bụrụ na ị chọrọ gbakọọ depreciation maka 6 afọ, na nchikota nke nọmba ga-21 (alternately bịara jupụta ọ bụla nke digits site 1 6).

Ngụkọta oge usoro cumulative Ihe Nlereanya

Anyị gbakọọ kwa afọ depreciation iji mbụ data: ụlọ ọrụ were n'ime ọrụ ngwá uru 140 puku rubles .. The ọrụ ndụ nke 5 afọ. Gbakọọ kwa afọ depreciation ke akpa 3 afọ. Igosi ndị a:

1. N'afọ mbụ ụlọ ọrụ ga-akwụ: A = (140 000 × 5) ÷ 15 = 46 667 rubles.
2. Depreciation n'afọ nke abụọ bụ: A = (4 × 140000) ÷ 15 = 37,333 ete.
3. Depreciation na amortization n'ihi na atọ afọ ga-abụ: A = (140 000 × 3) ÷ 15 = 28 000 rubles.

Na ngụkọta oge nke ndị fọdụrụ afọ rụrụ site otu ụkpụrụ. Gbakọọ kwa ọnwa ego nke kwa afọ depreciation kewara ekewa site na ọnụ ọgụgụ nke ọnwa.

Production usoro depreciation dee-offs

Jiri nke usoro nke ịgbakọ ekwe omume naanị onwunwe ozugbo eji na n'ichepụta usoro ma ọ bụ ịrụ ọrụ (ọrụ). Deductions na ndị fọdụrụ nke OS-eri bụ kpọmkwem dabere na n'ichepụta usoro, nke na-enyere iwelata guzobere ajụjụ ọnwụ.

ndị na-esonụ usoro a na-eji iji chọpụta depreciation:

A = (C × banyere _{pr.f. prim)} ÷ Aube, nke:

• On _pr.f. - n'ezie mmepụta olu.
• _{Na na} - na price nke sistemụ na itule.
• On - presumably olu nke mmepụta maka dum ọrụ ndụ nke set.

Tụlee otu ihe atụ na-esonụ data: ahia nzukọ n'ihi na nkesa nke ngwaahịa zụrụ a ụgbọ ala uru 200 puku rubles .. Presumable agbara ga-eru 400 puku. Km. Na-enye ụkpụrụ na-agba ọsọ na January - .. 4 puku km, February - 9 puku km, Mar. -. 2 thous. Km. Gbakọọ depreciation maka ọnwa atọ.

Arụ mgbawa:

1. Chọta mbụ na-eri nke sistemụ, dabere na onye kilometa gaa: A = 200 000 ÷ 400 000 = 0,5 rubles / km ..
2. Depreciation nke January ga-abụ: A = 4.000 × 0,5 = 2000 r.
3. Depreciation maka February bụ: A = 9000 × 0,5 = 4500 p.
4. Depreciation na March ga-abụ: A = 2000 × 0,5 = 1000 r.

N'otu aka ahụ, depreciation na gbakọọ maka ndị fọdụrụ ọnwa. N'ihi na ọrụ ndụ na-kwupụtara tụrụ anya na olu nke mmepụta, mkpa oge iji nyochaa ma melite uru.

Depreciation na Accounting

N'agbanyeghị ihe usoro nke ịgbakọ depreciation nke ofu akụ na-eji na enterprise, na-aza ajụjụ ngalaba ojiji site 02. Ọ na-otoro oge ọ bụla dị ka na-ebufe echekwara. Na nke a, ihe ndekọ debited na akaụntụ nke mmepụta-akwụ ụgwọ na MF. 44.

Mgbe ọgwụgwụ nke depreciation ma ọ bụ n'ihi na liquidation, ire ego OS disposals-echebara akụkọ "ofu Àgwà" wiring Am "Depreciation OS" ČR "OS". Subaccount cq. 02, nakọtara ozi banyere deductions nke onwunwe closes.

Ọ dị iche si Bang ụzọ. ajụjụ tax ajụjụ depreciation. Ụzọ nke ịgbakọ depreciation ejedebeghị abụọ - linear na-abụghị linear, na enweghị a ukwuu aku uche. The linear usoro yiri ka usoro nke otu aha na-aza ajụjụ na a gbakọọ ihe ọ bụla OS iche iche.

Adịghị n'ahịrị usoro-agụnye depreciation na otu ma ọ bụ subgroup nke yiri sistem. Gbakọọ nchikota nke ndị na-esonụ usoro:

A = (B × H _{a nchikota)} ÷ 100% ebe

• B _nchikota - ngụkọta itule nke sistemụ otu na mmalite nke ọnwa.
• H _na - na depreciation ọnụego (set RF TC bụla OS otu).

Ẹdude depreciation iche iche e depụtara na Tax Usoro.

The kasị mkpa e ji mara onwunwe nke nzukọ bụ depreciation. Ụzọ maka ịgbakọ depreciation nke ofu akụ nwee ume iji họrọ kacha adabara usoro. Balance ọrụ arụmọrụ (nke na-agụnye depreciation) - ndabere nke ego nkwupụta na-arụpụta nke ụlọ ọrụ.