Ukwehla kwentengo emnothweni kanye nezindlela ukubala yayo

amortization umqondo manje selisetshenziswa emikhakheni ehlukahlukene umsebenzi womuntu. Ngakho, ngomqondo lobuchwepheshe, incazelo yaleli gama okulingana inqubo ukuthambisa, umshwalense - ukugqoka into. Lesi sihloko sixoxa ukwehla kwezomnotho ezindleleni ukushaja.

Kuyini lokhu?

Ngu Damping ngomqondo kwezomnotho ngokuvamile inqubo waqonda sibonakalisa ukudluliswa kancane kancane kwezimali ezimpahleni ezingasuki phansi izindleko umkhiqizo, okuyinto yadalwa futhi ithengiswe, njengoba ukugqoka (kulesi simo, kubalulekile njengoba izinto, futhi yisikhathi).

Ngakho, ngo-inqubo izakhiwo ukuguga futhi izakhiwo ezahlukene, izimoto, futhi imishini industrial, kanye nezinye OS lokugcina lomkhiqizo izindleko uyikhokhe ngokheshe ocushiwe, injongo eyinhloko okuyinto update okunye. Lezi notshwala imali kwezinsiza ngokuthi ukwehla. Ukuze leli fomu kucwila izimali, okuyinto buthelela ngokuphelele yonke imali ngemuva ukuthengiswa umkhiqizo osuphelile.

Amaphesenti, okuyinto edingekayo ukuze kwakheke i-nokubuyiselwa share capital kwezimpahla, ngaphansi ukugqoka phakathi nonyaka esibaliwe ratio inani ezibanjwayo ngoba ukwehla, unyaka ngamunye ukuba izindleko OS. Wabiza izinga kwentengo.

Cabanga ngesibonelo

Kwabe sekuvela ukuthi, ukwehla kwentengo emnothweni isetshenziswa ukuze uthumele izindleko OS ku izindleko umkhiqizo osuphelile. Yini ngesilinganiso ukwehla ezifanele endabeni ethile? Ngokwesibonelo, inkampani uhlobo, waziphatha ukucutshungulwa metal, inikwe amandla umshini banikele imisebenzi. Izindleko Its ruble 300 000, inkathi yenkonzo uneminyaka engu-30. Ngakho, kungenzeka ukubala ebonisa ukuthi inani ezibanjwayo kufanisa ukuba ama-ruble ayizigidi 10 ngonyaka (300.000 / 30 = 10.000).

Ngenxa yalesi Isibonelo, singakuthumelela ukubala ngesilinganiso ukwehla kwentengo umshini:

10 000/300 000 = 3,3%.

Ukwehla kwentengo ifomula silula, lubohlo iziphathimandla zikahulumeni ngumthetho. Lokhu kwenza kube nokwenzeka ukuba ngokungaqondile ukulawula inqubo yokuvuselela fixed assets Isikhwama izakhiwo kwezomnotho. Ngokuvamile, lelo lungiselelo kusiza ukwakha izisekelo cushioning ngokushesha ngangokunokwenzeka ngokubeka indlela ukwehla, olubhekene nezifundiswa ezingasebenzi (isib izinga ukwehla - akukho 5 futhi amaphesenti angu-25). Lena yindlela isimo uthola ithuba ukukhulula intela kwentengo.

Ukwehla kwentengo emnothweni ezindleleni ukushaja

Namuhla kukhona izindlela ezinhlanu kwentengo. Kubalulekile ukuqaphela ukuthi ukusetshenziswa ngamunye wabo ngokuzibeka ngeenqhema izinto ezifanayo kwempahla engathutheki kuyisivumelwano ezifanele phakathi naso sonke isikhathi sokuphila ewusizo. Lesi sakamuva ibhekisela enkathini lapho ukusetshenziswa into ikuvumela ukuba uthole imali noma ngezinhloso isakhiwo kwezomnotho oqondile. Kwabe sekuvela ukuthi, ukwehla kwentengo emnothweni - kuba inkomba, okuyinto ingabalwa ngomunye izindlela ezinhlanu.

Okuvame kakhulu sazo indlela yomugqa oqondile (isebenzisa 70% wamabhizinisi). It kubhekwa elula kakhulu. Iphuzu eliyinhloko ukuthi izindleko yonyaka ngekuhamba uyalingana isabelo lolu hlobo OS:

A = (P (prim) * h (a)) / 100, lapho

A - isamba izinkokhelo ngonyaka, C (kuqala) - original ukubaluleka H (a) - ngesilinganiso ezibanjwayo.

ezinye izindlela

Ngenhla ezibhekwa ngokugcwele, ukuthi onjalo ukwehla kwezomnotho kungani sikhona. Ngaphezu indlela ekhona sibalo yayo, kunezinye izindlela. Ngakho, lo mshini ekunqabeni-ibhalansi kuqinisekisa ukuhlonza inani ezibanjwayo ukuze ngonyaka ukubaluleka asalile into ngesikhathi esizoqala kuso ukubala inkathi kanye ukwehla izinga, ebalwa ngu-SPI:

A = C (stop) * (k * n (a) / 100)

lapho k - Coefficient ka ukushesha.

Izindlela ukwehla kwentengo lonke inani iminyaka ama-STI kuhilela ekubalweni ukwehla lonyaka esekelwe izindleko yokuqala into OS, kanye isilinganiso yonyaka (numerator - inani leminyaka kuze kube sekupheleni kwesikhathi inkonzo into, futhi zifana - inani eliphelele iminyaka yesevisi):

A = C (prim) * (T (stop) / (T (T + 1) / 2)).

Amasu asetshenziswa kancane kaningi

Ukwehla kwentengo, okumelelwe ifomula ngenhla, futhi kungenzeka ukuthi ezinye izindlela eziningi. Indlela ukwehla kuyinto ezilinganiselwe yenqwaba umkhiqizo kusho umkhiqizo ukwehla esekelwe amanani engokwemvelo ivolumu umkhiqizo sekubika kanye isilinganiso ukubaluleka yokuqala into futhi ivolumu okuhloswe komkhiqizo noma umsebenzi impilo yonke ewusizo:

A = C / V

Kwabe sekuvela ukuthi, ekumisweni umnotho ingabalwa uhlelo izindlela ezehlukene. Isici sokugcina uhlu indlela kokubala Ingxenye ivolumu umsebenzi owawenziwa. Kuyafaneleka, njengoba umthetho, izimoto. Kulokhu, amazinga ukwehla ezibekwa njengoba amaphesenti kokuqala iphrojekthi Izindleko zonke amakhilomitha angu-1,000.