Straight-Line Depreciation Method

Kuisa Chidzidzo Chidzidzo 4 - Kuongorora Nyaya Yekubhadhara

Nzira yakanakisisa uye inowanzoshandiswa yekuderedza maitiro kana kuverenga mari yekuderedza kuwandisa mumashoko ekuwana mari inozivikanwa seyo nzira yakarurama yokuderedza nzira. Kunyange zvazvo zvingaratidzika sezvinotyisa, nzira yakarurama-yakakwana yokuderedza nzira ndiyo iri nyore kuidzidza. Iko kuverenga kwakananga uye inobata basa rehuwandu hwebhizimisi sezvo makambani aya haadi imwe yenzira dzakaoma kwazvo.

Nzira Yokuverenga Nzira Yakarurama Yokuderedza Iko

Kuti uverenge nzira yakananga yekuderedza, iwe unoda kutora mutengo wekutenga kana kutora mari yekuwana yefa yako zvino kubvisa huwandu hwe salvage panguva iyo inotora pamba, inotengeswa, kana kuti yakarongedzwa. Zvadaro, iwe unogovana chiyero ichi nemutengo wegore makore asset inogona kutarisirwa kuti ibatsire kambani (iyi inonzi "upenyu hunobatsira" mubhuku rekuverenga). Mune mamwe mazwi, kuinyora sematambudziko ematambudziko:

• Yakananga Line Depreciation = (Kutenga Mutengo weAsset - Inotarisirwa Kuwedzera Kukosha) ÷ Inofungidzirwa Upenyu Hunobatsira hweAfa

Muenzaniso weNzira Yakarurama Kukanganiswa Kwekuverenga

Iwe une bhizinesi duku uye unosarudza iwe unoda kutenga server itsva yevhayuta pamutengo we $ 5,000. Iwe unofungidzira kuti pamagumo eupenyu hwahwo hunobatsira, pachava ne $ 200 mu salvage kukosha kwezvikamu, zvaunogona kutengesa kuti udzore zvimwe zvekutora kwako.

Kuenzanisa kunowanikwa kunobvumidza hupenyu hwakakosha hwemakore mashanu pamakombiyuta. Munguva yakapfuura, bhizinesi rako rakagadzirisa hardware yayo makore ose matatu kuitira kuti iwe utende izvi kuti zvive zvakanyatsofungidzirwa zvehupenyu hunobatsira nokuti unokwanisa kukanda kombiyuta panguva iyoyo. Uchishandisa ruzivo urwu, unogona kuverenga mari yakakwana yekuderera kwemazera nenzira inotevera:

• Danho I: ($ 5,000 mutengo wekutenga - $ 200 inofanirwa kukosha kuwedzerwa) ÷ 3 makore anofungidzirwa hupenyu hunoshanda
• Danho 2: $ 4 800 ÷ 3
• Mhinduro: $ 1,600 yemari yakakwana yekuderedzwa kwemari

Kunzwisisa Kushanda Kwakawanda Kwokubhadhara Kunokodzera Nechipatimho Chekubhadhara, Balance Sheet, uye Cash Flow Statement

Mumuenzaniso watakangoverenga, hezvino ndicho chaizoitika chaizvo, uchifunga kuti wakatenga kombiyuta kuti uwane mari.

1. $ 5,000 yaizoendeswa kubva mumari uye mari yakaenzana nemutsara webhadharo kusvika kune pfuma, simiti, uye mimwe midziyo yebhadharo.
2. Panguva imwecheteyo, mutemo wekubuda kwemari waizoratidza $ 5,000 kubva kunze kwekushandisa mari.
3. $ 1,600 yaizobhadharwa kumashoko ekuwana gore negore kwemakore matatu. Izvi zvinoreva kuti kunyange zvazvo iwe wakaparadzana ne $ 5,000 pagore rimwe uye $ 0 gore roga roga mushure mekunge, iwe unogona chaizvo kuratidza zvikwereti zvakaderedzwa ne $ 1,600 mugore rimwe, $ 1,600 mugore repiri, uye $ 1,600 mugore rechitatu.
4. Chimwe chezvinhu izvi zvinokwana madhora mazana matanhatu nemakumi matanhatu nemazana matanhatu (600) zvingangove zvakaenzana ne-contra-account pasi peimba, simiti, nemidziyo pairi peji inonzi inozivikanwa seyakawedzerwa kuderedza , izvo zvinogadzirisa zvishoma kutakura kwekutakura kwefa. Semuenzaniso, mushure megore rokutanga, bhadha rekuenzanisira raizoratidzira kombiyuta ye $ 5,000 inokonzerwa ne $ 1,600 yakawedzerwa kuora kwekodha-reka kuitira kuti mari yekutakura inenge iri $ 3 400.

1. Pakupera kwemakore matatu, mutoro wekutakura waizova $ 200 mubhadharo yemari, mari yekuderedza iyo yaizopedzwa pasi pechirongwa chekururamisa kwemigwagwa, uye vatungamiri vaizobvisa pfuma. Mutengo wekutengesa waizowana nzira yekudzokera kumari uye mari yakaenzana, pfuma chero ipi zvayo kana kurasikirwa pamusoro kana pasi pekufungidzirwa kwe salvage kukosha kwaizonyorwa, uye hakuchazove nemhando yekutakura pasi peyero yakasarudzwa yemari yebhadharo.

Kushandiswa kweNzira Yakarurama Yokuderedza Kwemigwagwa, Kana Kuti Chero Imwe Chete Imwe Inokonzera Kuwedzerwa, Inogona Kuguma MuKuteresa Kwemitemo Kusarudzwa Kwemitemo MuNyaya Dzemari Dhepfenyuro

Chimwe chekukwanisa kushandisa nzira yakarurama yekudarika kwenzira pamushumo wekuwana mari yakabuda inosvika apo Congress inodarika mitemo inobvumira kuti kuwedzereka kwekuwedzera kwemaitiro ekudzokorora kwemitero kudarika vatungamiri vanosarudza kushanda pane zvinyorwa zvemari zvakataurwa zvinowanikwa pasi pemitemo yeGAAP.

Kana izvi zvichiitika, kutungamira kunenge kuchida kushandisa zvayo nekuti inogona kuwedzera kukosha kwemukati.

Kunyanya, apo iyo inonzi yakagadziriswa inowirirana inonyatsoratidzira chokwadi chezvemari pamusana pekunyatsorongeka kwenzira yakananga yekuderedza, kubvisa kubhadhara mutero mberi nekuwedzere kuderedzwa pamutero wokubhadhara kunogona kureva mari yakawanda yakachengetedzwa gore rino . Ndiyo mari inogona kuiswa kushanda pakukura kwemazuva anotevera kana zvikwereti zvakakura kune vadzidzisi. (Unoziva kukosha kwemari, iyo, kakawanda, dhora nhasi inokosha kudarika dhora munguva yemberi.)

Zvisinei, izvi zvinoguma nechinetso. Marekodha emitero haafananidzi marekodha ekugadzirisa. Nenzira inofadza, iyo ichave yakatarisa kunze kwenguva sezvo izvo zvinodanwa kutora nguva yekusiyana kwezvakasiyana zvinosarudza ivo pamusoro pehupenyu hunobatsira hwemafa. Panguva ino, kuchinja kunokosha kunofanira kuitirwa kune mari yakashumwa inowanikwa mumugumo wegore uye 10-K kudhinda .

Izvo zvakanyatsogadziriswa izvi hazvikoshi kwauri iye zvino. Shanduro yakareruka ndeyekuti mari yakaderedzwa yemutero inoshandiswa ichaiswa pazhizha rekushandisa kuti ishandise senzira yekugadzirisa mutsauko pakati pekutora mari uye mutemo wekubuda kwemari. Nokufamba kwenguva, iyo inoderedzwa mitero yemitero ichaderedzwa kusvikira mari inonzi yakapiwa pasi peG GAAP uye mari inonzi yakanyorerwa kuIrS inogumira pakuguma kweruramisiro yakaderedzwa purogiramu.

Nzira Yakarurama Yokuderedza Kuwedzerwa Inofanira Kuita Kuti Ive Yakachenesa Kuwanda Kwakawanda Kwokufambisa Kwakaita Sei Mukugadzirisa Makomborero Akabvunzwa Mune Zuva Ripi Rinopiwa

Parizvino, iwe unogona kunge wakafunga: Zvinoratidzika sokuti vatungamiri vane hungwaru hwakawanda pakusarudza kuti mari yakakwirira kana yakaderedzwa yakabhadharwa ndeipi nguva ipi zvayo. Uri kutaura. Kuderedza kuwanda kwematongerwo enyika kunopinda mukati mazvo, kunyanya kumabhizimusi emabhizimisi .

Kune rumwe rutivi, pane zvinowanzogamuchirwa kuongororwa kwehuwandu hwemazana emhando dzakawanda dzemari dzinopa chimwe chinetso. Izvi zvinowanika mumabhuku anonzi Asset Life matafura. Somuenzaniso, maererano neThe Clorox Company, imwe yenyika huru yekuchenesa mabhizimisi, inoshandisa purogiramu inotevera yekuderedzwa mukuverenga kwayo:

• Kuvandudza kwenyika kunoderedzwa makore gumi kusvika ku30
• Dzimba dzakaderedzwa makore gumi kusvika ku40
• Zvigadzirwa nemidziyo zvakaderedzwa makore anopfuura 3 kusvika ku15
• Midziyo yemakombiyuta inoderedzwa kupfuura makore matatu
• Capitalized software yebhadharo inoderedzwa pakati pemakore matatu kusvika kune manomwe
• Simba uye zvigadziro zvakaderedzwa pakati pemakore mashanu kusvika kune gumi
• Zvombo zvekutakura zvakaderedzwa makore mashanu kusvika kune gumi

Peji ino chikamu chekutsvaga Chikoro 4 - Ungaverenga sei Nyaya yekuwana . Kuti udzokere shure pakutanga, ona Zviri Mukati .