Iinkampani ezininzi zibala ixabiso lokunciphisa izindleko zisebenzisa i-accounting method ebizwa ngokuba yixabiso lokunciphisa . Kule meko yexabiso, i-asethi, njengesiqwenga sixhobo, sinokubaluleka kwencwadi ekunciphiseni kwinqanaba lomrhumo ngokukhawuleza kwendlela yokunciphisa umgca wendlela. Iinkampani zisebenzisa iindlela ezimbalwa ezahlukileyo zokuphumeza oku, njenge-Sum of Years 'Digits (SYD).
Izizathu zokukhawuleza ukuhla kwexabiso
Iindlela zokunciphisa ukukhawuleza zivumela ukunciphisa ixabiso lokunciphisa izindleko kwiminyaka yangaphambili yezixhobo okanye ezinye izinto zobomi beefa. Iinkampani zisebenzisa le ndlela ukunciphisa imali engenayo engenayo. Iindlela zokunciphisa ukukhawuleza zingabonakala zichanekile ngakumbi, njengoko zicinga ukuba i-asethi ilahlekelwa uninzi lwexabiso layo kwiminyaka embalwa yokuqala yokusetyenziswa kwayo.
Ukubala i-Sum ye-Years 'Digit Depreciation
Ukubala iirhafu zokunciphisa ukusetyenziswa usebenzisa isixa seminyaka yeejethi, uza kufuneka uqale ufumane isiseko esinokuhlawulekayo, esiyindleko ye-asethi.
Emva koko, uya kubala inani le-salvage ye-asethi. Oku kubalwa kusetyenziswa okufanayo kwi-SYD kunye neendlela zokuhlaziywa komgca. Ngokomzekelo, ukuba uthengela i-asethi ye-100 000 yeeRhafu kwaye unokuthengiswa kwi-R10 000 ekupheleni komsebenzi wobomi balo, ibhalansi ephantsi kokunciphisa i-$ 90,000 kwaye inani le-salvage li-$ 10,000.
Ngokomzekelo olandelayo, indleko ye-asethi i-$ 25,000 ngexabiso le-zero salvage lokwenza lula. I-asethi inobomi obuhlaziyileyo kwiminyaka emihlanu.
Bala "ipesenti esebenzayo" yokunciphisa umnyaka ngamnye wobomi be-asethi. Ukwenza oku phantsi kwesixa-mali seendlela zeejethi zeminyaka, ungasebenzisa enye yeendlela ezilandelayo.
Thatha ubomi obulindelekileyo be-asethi kwiminyaka, balala ngasemva kwelinye, wongeze amanani kunye. Umzekelo, kwi-asethi ngeminyaka emihlanu yokuqikelelwa ubomi obuncedo, uza kwenza oku kubalwa okulandelayo:
Iminyaka emi-5 eluncedo ubomi = 5 + 4 + 3 + 2 + 1
SYD = 15
Ngaphandle koko, ungasebenzisa ukulingana okulandelayo ukubala ipesenti efanelekileyo:
I-SYD = ubomi obungenakulinganiswa * (ubomi obuhlaziyileyo + 1) / 2
Ukusebenzisa umzekelo wethu wamanje, oku kuya kuba:
SYD = 5 * (5 + 1) / 2 = 15
I-Formula kwiNkqubo
Ukusebenzisa ulwazi oluvela kwi-ezmple ngasentla, uya kubala ipesenteji eyancitshiswayo echaphazelekayo kunyaka ngamnye ohlawulelwayo. Ngomnyaka wokuqala, ixabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lempahla. Ngomnyaka wesibini, ixabiso lexabiso lempahla phantsi kohlahlo lwabiwo mali liya kuhlawulelwa 4/15 (26,67%). Ngomnyaka wesithathu, ixabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lexabiso lempahla. Oku kuya kuqhubeka de i-asethi ihlahliwe ngokupheleleyo, ihlawulwe ngokupheleleyo kwingxelo yengeniso kwaye ihlaziywe ngokupheleleyo kwi-balance sheet.
Ukubonisa umzekelo kwifomathi yetafile, iindleko zokuhlaziywa kwe-SYD ebomini bale asethi ziya kuba ngale ndlela:
| Unyaka | I-SYD Fraction | Ipesenteji efunekayo yokunciphisa izinga | Inkcitho yoNyaka yoNyuka kwiNkcazo yeNgeniso | Ukuhlala kweNqanaba lokuNciphisa | Value Salvage |
|---|---|---|---|---|---|
| 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 |
Ixabiso elifanayo, ukusebenzisa ixabiso lokunciphisa umgca wokunqongophala kunye ne-zero salvage, kuya kuhlaziywa kwi-$ 25,000 / 5) okanye i-$ 5,000 ngonyaka ngeminyaka emihlanu de i-asethi ihla
Le nkampani, kunye nexabiso elifanayo, liza kubonakala lifumana imali eyahlukeneyo yenzuzo, kwaye i-asethi ifakwe kwiimpawu ezahlukileyo kwi-balance sheet, ngokuxhomekeka kwindlela yokunciphisa.
Kuzo zombini iimeko, ubukhulu bezoqoqosho bufana.