Tsitsitseng thepa le tlhophiso bona. Depreciation ea tsitsitseng thepa sehlopha

Ke thepa senotlolo balansesiting kenyeletsa thepa sebelisoa ka tlhahiso ea sehlahisoa leha e le efe tokisetso ea lelapa kapa ditshebeletso liindasteri, ho phetha mesebetsi ea khethehileng. Tsena le tsona li akarelletsa thepa sebelisoa ho fana ka nako e khutsoanyane khiriso bakeng sa tjhelete e.

thepa e tsitsitseng ba arotsoe ka lihlopha tse peli tse khōlō. Ka sehlopha sa pele - ea thepa ho tswa akhaontong ya 01, le sehlopha sa bobeli ha thepa - ke thepa ho tloha tlalehong ea 03. E mong le e ba lihlopha tsena e na le tšobotsi ea habo eona. Tsitsitseng thepa sebelisoa tlhahiso tlalehiloe ka boikarabello tse tlaleho 01 Thepa sebelisoa ho fana ka nako e khutšoanyane kapa ka nako e telele a ntshe, li tlalehiloe litlalehong tsa tlalehong 03. All thepa ea mokhatlo oa khoebo e ajoa ho latela bophelong ba bona le thuso 'me e arotsoe ka depreciation latelang sehlopha ha thepa e tsitsitseng.

Poleloana e reng sebedisa tlhahiso ea bakeng sa ntho e 'ngoe ea thepa e tsitsitseng (tsitsitseng kapa thepa intangible) di tla balwa e thehiloeng nako eo ka eona lintho tsena li tla sebelisoa ka moruo le tlhahiso ea mosebetsi oa kgwebo kapa mokhatlo. nako ena e balwa le ho amohelwa ke kgwebo le nosi ho latela amohelehang litokisetso boikarabello, ho akarelletsa le tieo laolwa ke depreciation ea tsitsitseng thepa sehlopha, tse amoheloang ke 'Muso oa Federation le Serussia.

Classification ha thepa e tsitsitseng ka lihlopha depreciation na le likarolo tse leshome tse khōlō, e mong le e ba e kenyeletsang thepa kenyelelitsoe lethathamong kakaretso ea Russia classifier ha thepa e tsitsitseng. Ho - indasteri mehaho e le mehaho; mochini sebetsa, 'me matla a fanang ka' ona, thepa ya khomphuta ya hao le likoloi, difeme Liletsa le ho ikatisa Stock, lijalo le peeletso-moholo, libakeng tsa tlhaho le lintho tse naha.

Sehlopha sa pele se akarelletsa thepa ea mokhatlo o hlophisitsoeng (mechine le thepa) ka nako e sebelisoa e sebetsang ka tlhahiso, e mong - lilemo tse peli.

Sehlopha sa bobeli se ke thepa kgwebo - mechine le thepa e sebelisitsoeng kateng ka tlhahiso ea mokhatlo o hlophisitsoeng oa molao nako ea lilemo tse peli ho isa ho tse tharo. Ena e sebetsa ho lipapali (ntlo ea le indasteri) thepa le lijalo perennial (fragole).

Sehlopha sa boraro se akarelletsa ho mechine, 'me mechine liindasteri, thepa, makala le phetiso mekgwa (disebedisweng tse), likoloi sebelisoa ka nako ho tloha lilemong tse tharo ho isa ho tse hlano.

Ka sehlopha sa bone sa latela tšebeliso ea thepa li entsoe ka lilemo tse hlano ho isa ho tse supileng. Tsena li akarelletsa: mehaho, thepa phetiso le mehaho, thepa le mechine tlhahiso. Hape likoloi (likoloi enjene, literaka, literekere, lik'haravene, le libese), dimela perennial (ba batsho chokeberry, lamunu le sirilamunu), inventory (multifunctional packagings).

Sehlopheng sa bohlano, ho sebelisa poleloana e reng ke le lilemo li supileng - lilemo tse leshome, sehlopheng sa botšelela - ho tloha 10 ho ea ho lilemo tse 15.

Sehlopha bosupa e kenyelletsa chelete bakeng sa nako tsa tšebeliso tloha ka ba lilemo tse 15 ho ea ho 20. Sehlopheng sa borobeli sa tšebeliso e metle ea nako e pakeng tsa lilemo tse 20 ho ea ho 25, ho ea borobong sehlopha - tloha ka ba lilemo 25 ho 30.

Sehlopha leshome e akarelletsa lintho tse sa thepa thepa ho sebelisoa hampe ka lilemo tse fetang tse tharo. Re ela hloko mona hore tlhophiso ea thepa e tsitsitseng kenyelelitsoe lihlopha depreciation, e na le e tšoanang lihlopha tse leshome tsa thepa e tsitsitseng (thepa) le e ka tieo e laoloa ke 'muso.

E le hore ba hantle lekhetho la thepa e tsitsitseng ka boikarabello valuations tse tharo: ho ea pele, ho fokotsa kapa barrel.

Boleng ea pele ea thepa e tsitsitseng e kenyeletsa ditjeo tsohle tse amanang le ho fumana tsa bona, tlhahiso, pelehi, le ho tloaela boemo sebetsa.

Phetolo theko kenyeletsa theko ea pele le revaluation.

Boleng barrel Ho thehoa ho tswa ho Phetolo theko ho tloswa depreciation.

Depreciation ea tsitsitseng thepa sehlopha fapana le sekhahla depreciation, e itšetlehile ho tswa Sepheo sebediswa. Ho thehiloeng litekanyetsong tsa qhoaele (depreciation) ka etsa kopo khalemelo (keketseho e kapa phokotseho) dikabo.

Ho a bale depreciation tsa Serussia lekhetho Code ea likhoebo moruo na le tokelo ea ho sebelisa guttate kapa batho bao e seng guttate mokhoa.

Ka mokhoa guttate ho beha lihlopha kaofela actives mantlha tekanyetso qhoaele Ntlha e e balwa ka (Phetolo) boleng lona ka lekhetlo la pele le bophelo ba eona e metle ketso.

Ha mokhoa e seng moleng oa lekanngwang depreciation ea tsitsitseng thepa sehlopha na latelang apara lintlha. Group № 1 - coefficient ea 14,3, № 2 - 8.8 go. Le ka ho eketsehileng № 3 - 5.6 ho, № 4 - 3.8,, № 5 - 2,7, № 6 - 1,8, № 7 - 1.3, № 8 - 1, № 9 - 0,8 le № 10 - 0.7.