Makambani akawanda anoyera mari yavo yekuderedza kuishandisa achishandisa nzira yekugadzirisa inonzi kuwedzerwa kuwedzerwa . Muchiitiko ichi chekuderera, nhumbi, yakadai sechidimbu chezvigadzirwa, ine kukosha kwebhuku rayo kuderedzwa pazhizha rezvese nekukurumidza kukunda pane nzira yepamutemo yekuderera kwemaitiro. Makambani anoshandisa nzira shomanana dzakasiyana dzekuita izvi, zvakadai seSum of Years 'Digits (SYD) nzira.
Zvikonzero zvekufambisa kuwedzera kuwedzerwa
Nhanho dzinokonzerwa nekuderedza kuwedzerwa dzinobvumira kuderedza kudhura kwezvinhu zvinodhura mumakore apfuura emidziyo kana humwe hupenyu hwehupfumi. Makambani anowanzoshandisa nzira iyi kuderedza mari yavanobhadhara. Nhanho dzinokonzerwa nekuderera kwezvinhu zvinogona kuonekwa sechinyanya kujeka, sezvavanofunga kuti nhumbi inotasikirwa nehuwandu hwekukosha kwayo mumakore mashoma ekushandisa kwayo.
Kuverenga Sum of the Years 'Digits Depreciation
Kuti uverenge matero ekuderera kwekushandisa uchishandisa chiyero chemazana emakore yenzira, iwe unofanira kutanga uwane dhesi rakashata, iyo inodhura yefa.
Zvadaro, iwe uchatora kukosha kwehuwandu hweasset. Iko kuverenga kunoshanda zvakafanana kune zvose SYD uye nzira dzakarurama dzemarara ekuderedza. Semuenzaniso, kana iwe uchitenga mari ye $ 100 000 uye inogona kutengeswa ne $ 10,000 inofungidzirwa pakuguma kwehupenyu hwahwo hunoshandiswa, kuenzanisa kunoenderana nekuderera kune $ 90,000 uye kukosha kwekuchengetedza kuri $ 10 000.
Nokuda kwemuenzaniso wekutevera, mari yebhasi iyo iri $ 25,000 ne zero salvage kukosha kwekuita nyore. Nhaka yacho ine upenyu husinganzwisisiki hwemakore mashanu.
Verengai "purogiramu inoshandiswa" yekuderera kwegore rimwe nerimwe hwehupenyu hwefa. Kuti uite izvi pasi pehuwandu hwemazana emakore yenzira, iwe unogona kushandisa imwe yenzira dzinotevera.
Tora hupenyu hunotarisirwa hwehupfumi mumakore, terengai kumashure kune imwe, uye wedzerai mifananidzo pamwe chete. Semuenzaniso, kune imwe nzvimbo nemakore mashanu ekufungidzirwa hupenyu hunoshanda, iwe unogona kuita zvinotevera kuverenga:
Makore mashanu anobatsira upenyu = 5 + 4 + 3 + 2 + 1
SYD = 15
Zvimwe, unogona kushandisa inotevera equation kuti uverenge chikamu chekushandisa:
SYD = upenyu husinganzwisisiki * (upenyu husinganzwisisiki + 1) / 2
Kushandisa muenzaniso wedu wezvino, izvi zvingava:
SYD = 5 * (5 + 1) / 2 = 15
The Formula in Action
Uchishandisa ruzivo kubva kune ezmple kumusoro, iwe unenge uchitarisa kushaya huwandu hwehuwandu hwegore rimwe nerimwe rinopera. Mugore rokutanga, kukosha kweatsetse zvichienderana nekuderera kwaizobhadharwa 5/15 mukoshi (chikamu che 5/15 chakaenzana ne 33.33% yenhamba yeasset). Mugore rechipiri, kukosha kwezvinhu zvakatarisana nekuderera kunenge kuripo 4/15 (26.67%). Mugore rechitatu, mari inokosha zvichienderana nekuderera kwaizobhadharwa 3/15 (20.00%). Izvi zvingaramba zvichienderera mberi kusvikira pfuma yacho yakaderedzwa zvakakwana, ichishandiswa zvakakwana pane zvinyorwa zvekuwana uye yakaderedzwa zvakakwana pane bhiriji.
Kuti uratidze muenzaniso mumutambo wematafura, shanduko yeUSD yokudhura kwehupenyu hwehupfumi iyi ingadai yakaita seizvi:
| Gore | SYD Kusanganiswa | Mazana Anoshanda Anoderedza Kuwandisa | Mutengo Wekuderera Kwegore negore Pamusoro peNhepfenyuro Inowanikwa | Kuramba Kuwedzerwa Kunokera | Pfuma Yakagadziriswa |
|---|---|---|---|---|---|
| 1 | 5/15 | 33.33% | $ 8,333.33 | $ 16,666.67 | $ 0 |
| 2 | 4/15 | 26.67% | $ 6,666.67 | $ 10,000.00 | $ 0 |
| 3 | 3/15 | 20.00% | $ 5,000.00 | $ 5,000.00 | $ 0 |
| 4 | 2/15 | 13.33% | $ 3,333.33 | $ 1,666.67 | $ 0 |
| 5 | 1/15 | 6.67% | $ 1,666.67 | $ 10,000 | $ 0 |
Izvo zvakakosha, kushandiswa kwakananga-kutsetseka kwemaodzora uye zero salvage kukosha, kunoderedzwa pa ($ 25,000 / 5) kana $ 5,000 pagore kwemakore mashanu kusvikira iyo yefa inoderera kusvika kuhuwandu hunokosha.
Imwe kambani, ine chaiyo chaiyo, inogona kuonekwa ichiwana mari yakasiyana yebatsiro, uye ine zvinhu zvakatorwa pamitemo yakasiyana pazhizha rega, zvichienderana nenzira ipi yekuderedza yakashandiswa.
Muzviitiko zvose izvi, hupfumi hwakafanana.