Indlela yoLungiso lweNgcaciso

Utyalo-mali Isifundo 4 - Ukuhlalutya ingxelo yeNgeniso

Indlela elula kwaye isetyenziswa ngokuqhelekileyo ekunciphiseni ixabiso xa kuthela ixabiso lokunciphisa ixabiso lentlawulo kwingeniso yenkxaso-mali iyaziwa njengendlela yokwehla kwenqanaba elichanekileyo. Nangona kubonakala kunotyikisayo, indlela yokuchithwa kwemigca echanekileyo iyona elula ukuyifunda. Ukubala kukuthe ngqo kwaye yenza umsebenzi kumashishini amaninzi njengoko la mafama ayifuni enye yeendlela eziyinkimbinkimbi.

Indlela yokubala indlela yoLungiso lweNgcaciso

Ukubala indlela yokuchithwa kwemigca echanekileyo, kufuneka uthathe intengo yokuthenga okanye indleko yokufumana i-asethi uze uthabathe inani le-salvage ngeli xesha lihlala phantsi, lithengiswa okanye lilahliwe ngenye indlela. Emva koko, ukwahlula le nani ngemveliso yeminyaka iminyaka i-asethi ingalindeleka ukuba izuze inkampani (oku kuthiwa "ubomi obuncedo" kwingxelo yokuphendula). Ngamanye amagama, ukubhala njengengxaki yematriki:

• Uluhlu lwexabiso loLungiso-mali = (Intengo yokuThengwa kweeAset - Ixabiso lokuSondeza eliPhezulu) ÷ Kulinganiswe Ubomi obuncedo beAset

Umzekelo Wendlela yokuLungisa iMilinganiselo yokuLungisa

Unomashishini amancinci kwaye unqume ukuba ufuna ukuthenga iseva entsha yekhompyutha ngexabiso leedola ezingama-5,000. Uqikelela ukuba ekupheleni kobomi bayo obuncedo, kuya kuba ne-$ 200 kwixabiso lokubuyisa iindawo, onokuzithengisa ukuze uphinde uphinde uphinde uhlawule.

Imithetho yokubala ekhoyo ivumela ubomi obuncedo kakhulu kwiminyaka emihlanu kwiikhomputha. Kwixesha elidlulileyo, ishishini lakho liye laphucula i-hardware yayo yonke iminyaka emithathu ukuze ukholwe ukuba oku kuqikelelwa ngokubalulekileyo kwindlela eluncedo ngayo kuba unako ukulahla ikhomputha ngelo xesha. Ukusebenzisa olu lwazi, unako ukubala iindleko zokunciphisa umgca wendlela elandelelanayo:

• Inyathelo I: (Intengo ye-5,000 yexabiso lokuthenga - i-$ 200 yokulinganisa ixabiso lentengo) ÷ iminyaka engama-3 eqikelelwa ubomi obuncedo
• Inyathelo 2: i-$ 4,800 ÷ 3
• Impendulo: Iindleko zexabiso lokunciphisa izindlu zowama-1,600 ngonyaka

Ukuqonda Indlela Iirhafu zokunciphisa zifikelele ngayo ngeNkcazo yeNgeniso, iShredith Sheet, kunye neNkcazo yokuHlaba kwemali

Ngokomzekelo esabalwa ngawo, nantsi oko kuya kwenzeka ngokwenene, ucinga ukuba uthenge ikhomputer ngemali.

1. I-5,000 yeeRhafu iza kutshintshwa kwimali kunye nemali efana nemali yomgca we-balance sheet kwipropati, isityalo, kunye nomgca wecandelo lomgca-mali.
2. Ngexesha elifanayo, isitatimende sokuhamba kwemali siya kubonisa i-$ 5,000 yokuphumla kweendleko zentengo.
3. I-1,600 yeeRhafu iza kuhlawulwa kwingxelo yengeniso ngamnye ngonyaka iminyaka emithathu. Oku kuthetha ukuba nangona wahlukana ne-$ 5,000 ngonyaka kunye ne-$ 0 ngonyaka emva koko, ubuya kubonakalisa inzuzo eyancitshiswe ngu-$ 1,600 ngonyaka, i-$ 1,600 ngonyaka wesibini, kunye ne-$ 1,600 ngeminyaka emithathu.
4. Iindleko zedola ezili-1,600 ziza kulungelelaniswa ne-contra-akhawunti phantsi kwepropati, izityalo kunye nezixhobo kwi-balance sheet eyaziwa njengexabiso lokunciphisa , okunciphisa ngokunyanisekileyo ukubaluleka kwexabiso lempahla. Ngokomzekelo, emva komnyaka wokuqala, i-balance sheet iya kubonisa i-computer ye-5,000 yekhomputha ye-computer eyi-$ 1,600 yokunciphisa i-akhawunti-yexabiso ukwenzela ukuba ixabiso lexabiso eliphetheyo libe li-$ 3,400.

1. Ekupheleni kweminyaka emithathu, ixabiso lokuthwala liza kuba yi-$ 200 kwi-balance sheet, ixabiso lokunciphisa ixabiso liya kugqitywa phantsi kwendlela yokunciphisa umgca, kwaye ulawulo luza kuthatha umhlalaphantsi. Ixabiso lentengiso liza kufumana indlela yalo yokubuyela kwimali kunye nemilinganiselo yemali, nayiphi na inzuzo okanye ilahleko engaphezulu okanye ngaphantsi kwexabiso elilinganiselwayo lokubaluleka liya kubhalwa, kwaye bekungeke kubekho nayiphi na into ephetheyo phantsi komgca we-asethi we-balance sheet.

Ukusetyenziswa kweNdlela yoLungiso lweNgcaciso, okanye nayiphi na enye indlela yokuNyuka kweeNkcitho, inokuPhumela kwiNkcenkcesha yoThutho kwiNkcazo zeMali eziNgenisiweyo.

Elinye iqhosha lokusebenzisa indlela yokuchithwa kwemigca echanekileyo kwinkcazo efunyenweyo ingxelo xa iCongress idlulisa imithetho evumela ukuba iindleko zokunciphisa ngokukhawuleza kwimivuzo yentlawulo kunokuba ulawulo lugqibe ukuqeshwa kwiingxelo zemali ezichazwe ndawonye phantsi kwemigaqo ye-GAAP.

Xa oku kwenzeka, ulawulo luya kuba luncedo ngenxa yokuba lunokwandisa ixabiso langaphakathi.

Ngokukodwa, ngelixa imivuzo echazwe ngokuchanekileyo ibonisa ngokuchanekileyo imvelaphi yezoqoqosho ngenxa yobume obuchanekileyo bendlela yokunciphisa ixabiso, ukuthatha ukuncitshiswa kwentela phambili ngokukhawuleza ukuhlaziywa kwirejista yentlawulo kunokuthi kukho imali egcinwe kulo nyaka . Leyo yintengo engasetyenziselwa ukukhula ngokuzayo okanye izabelo ezinkulu kunabanikazi . (Uyazi ixesha lexabiso lemali ekuthi, kwiimeko ezininzi, idola namhlanje lixabiseke ngakumbi kuneedola ngokuzayo.)

Nangona kunjalo, oku kubangela ingxaki. Iirekhodi zerhafu ayifani neengxelo zengxelo. Ngethamsanqa, baya kulungelelanisa ngexesha njengoko ukuchasana kwexesha lokuthiwa yerhafu kuthethwa ngokwabo ngobomi obuncedo bexabiso. Okwangoku, ukulungiswa okukhethekileyo kufuneka kwenziwe kwimibiko ebhaliweyo efunyenweyo kwingxelo yonyaka kunye ne- 10-K yokubhala .

Iinkcukacha zezi zihlomelo azibalulekanga kuwe ngoku. Inguqu elula kukuba i-asethi ekhethiweyo yentlawulo ekhethiweyo iya kufakwa kwi-balance sheet ukuze isebenze njengendlela yokulungelelanisa umahluko phakathi kwengxelo yengeniso kunye nesitatimende sokuhamba kwemali. Ngexesha elide, loo mali ehlawulwe irhafu iya kuncitshiswa kude kube ingxelo engenayo phantsi kwe-GAAP kunye nengeniso echaziweyo kwi-IRS ukulungelelanisa ekupheleni kwishedyuli yokuchithwa kwemigca echanekileyo.

Ukulinganiswa koLungiso lweNgcaciso lweNgcaciso kufuneka lucacise indlela yokuLawula iLeeway ekuHlalweni kweeNkcazo eziViweyo kwiNkali na.

Okwangoku, usenokuba nombono: Kubonakala ngathi ulawulo lunobulumko obuninzi ekunqumeni ukuba umvuzo ophezulu okanye ophantsi ungabani na ixesha. Ulungile. Iipolisi zokunciphisa iidlala kulokho, ngokukodwa kwiimashishini ezinzulu ze-asethi .

Ngakolunye uhlangothi, ngokuqhelekileyo kuyawwamkela ukuqikelela kwexabiso lokunciphisa amaninzi kwiindidi ezinkulu zee-asethi ezibonelela ngenye imithintelo. Ezi zifumaneka kwiimpapasho ezibizwa ngokuba yiAsset Life tables. Ngokomzekelo, ngokweCandelo leClorox, enye yezinto eziphambili zokuhlambulula abanikezeli behlabathi, isebenzisa le shedyuli yokunciphisa ukulandelwa kwezibalo:

• Ukuphuculwa komhlaba kuhlaziywe kwiminyaka engama-10 ukuya kwe-30
• Izakhiwo ziyancipha ngaphezu kweminyaka eyi-10 ukuya kwe-40
• Amashishini kunye nezixhobo ziyancipha ngaphezu kweminyaka emi-3 ukuya kwe-15
• Izixhobo zekhompyutha ziyancipha ngaphezu kweminyaka emithathu
• Iindleko zesofthiwe ezithintekayo ziyancipha phakathi kweminyaka emi-3 ukuya kweyesi-7
• Iifenitshala kunye nokulungiswa kwexabiso ziyancipha phakathi kweminyaka emi-5 ukuya kwe-10
• Izixhobo zothutho ziyancipha ngaphezu kweminyaka emi-5 ukuya kwe-10

Eli phepha liyingxenye yoTyalo-mali lwesifundo 4 - Indlela yokufunda ingxelo yeNgeniso . Ukuze ubuyele ekuqaleni, khangela isiqulatho .