Depreciation hanyoyin: wani janar Siffar

A haraji dokokin samar da depreciation a manyan hanyoyi biyu. Su yi amfani da depreciation darajar da aka lasafta su daidai da adadin haraji, wanda aka ƙaddara daidai da ta misali da, dangane da shekaru na abu. Kamar wancan damping darajar da aka lasafta da kansa ga kowane abu.

Bisa ga Tax Code, da mikakke Hanyar kirga depreciation aka yi amfani da biyan haraji ga abubuwa kamar gine-gine da kuma Tsarin. Duk wadannan wurare da yin sama da 8 - 10 kungiyar. A dangane da wasu abubuwa, da masu biyan haraji da hakkin ya yi amfani da wani Hanyar kirga depreciation, duk da haka, wajibi ne a bi da yanayin - Hanyar kirga da depreciation ba za a iya canza a lokacin, wanda ya hada da ta accrual. Alal misali, sa'ad da mikakke darajar depreciation darajar da aka lasafta dangane da farko darajar da abu ko amfani da darajar da sauyawa darajar a cikin akwati inda za'ayi abu reassessment. Lokacin amfani da wani maras mikakke fashion, dakatar da aka caje kawai ga adadin da saura darajar, wanda wajibi ne a bi tare da yanayin da cewa Hanyar amortization ilimin lissafi a cikin wannan harka za a iya canza a lokacin da saura darajar ba fiye da 20% na asali.

Bugu da kari ga wadannan, akwai kuma wadannan ƙarin depreciation hanyoyin. Wadannan su ne: - Munã rage sikẽlin Hanyar. - hanzarta Hanyar. - Hanyar gwargwado write-offs. - line Hanyar daidai da yawan shekarun da amfani rai. Wadannan hanyoyin da kirga depreciation ne ma da damar amfani da Rasha haraji dokokin, amma da suka kamata a yi amfani ne kawai a kuma waɗannan lokuta da abin da suka suna zahiri ci gaba. Bari mu bincika a cikin mafi daki-daki data depreciation hanyoyin.

Lokacin amfani da hanya na rage saura na shekara-shekara zargin size aka ƙaddara dogara ne a kan saura darajar da abu darajar. Ga lissafi za a fara na bayar da rahoto lokaci da kuma darajar da depreciation rates. Da dabara yana da wadannan nau'i: A = Comp x K x Na / 100 a wadda: Sost - saura darajar da abu na zargin, K - hanzari factor, a - cikin depreciation kudi. A musamman alama ce ta wannan Hanyar cikin ni'imar da cewa a cikin aikace-aikace na farko kudin ba za a caje fiye da da. A amfani ne cewa wannan hanya za a iya bayyana ta matsakaicin darajar da darajar da abu a farkon sosai daga ta aiki.

Lokacin amfani da hanyar na gwargwado sokewa data aiki, da lissafi dabara ne kamar haka: A = farko x Toast / T x (T = 1) / 2, a cikinsa: na farko - farko tamanin da abu accrual Toast - har sai ƙarshen zamani na amfani rai a shekaru, T - amfani rai. Lokacin da ake ji wannan hanya ga halin yanzu rahoto lokaci, depreciation kowane wata a cikin wannan adadin daidai 1/12 na shekara-shekara tamanin.

Amfani da hanyar sokewa gwargwado ga ƙarfi daga kayayyakin, lissafi dabara daukan wadannan nau'i: C = A / B, inda: A darajar damping da naúrar na samfurin, C - da farko darajar da abu, - kiyasta darajar fitarwa. A amfani da ikon yinsa, daga wannan hanya da aka fĩfĩta idan lalacewa da aka kai tsaye kore ta aiki tsanani.

M depreciation hanyoyi da samar da m hanya a cikin abin da akwai m canja wuri da littafin darajar da abu zuwa ga halin kaka. Wannan hanya da aka yi amfani da, a matsayin mai mulkin, a cikin akwati inda kasuwanci ko kungiyar samar da m fasaha sake kayan aiki na samar. Wannan hanya taimaka wajen gaggauta kyautata na aluma, da kuma a Bugu da kari, a rage su samun kudin shiga haraji.