Utyalo-mali Isifundo 4 - Ukuhlalutya ingxelo yeNgeniso
Indlela yokubala i-Double Declining Balance Depreciation Method
Fumana i-calculator yakho ikulungele okanye iipredishithi zakho zikhona ngenxa yokuba ukubala indlela yokunciphisa ixabiso lokunciphisa ibhalane ngumsebenzi omncinci ngaphezu kwezinye iindlela esiye saxoxa ngazo ngoku.
Kukho iinguqulelo ezimbini zeendlela zokulinganisela ezantsi, i-150% inguqulo kunye ne-200% inguqulo. Ngenxa yomzekeliso, kuya kuba lula ukukuchazela ngokukuhamba ngomzekelo wokucinga. Masisebenzise amanani afanayo endikusebenzisayo ngokubaluleka kokubala kwexabiso lokunciphisa izindleko (landela ikhonkco ekhankanywe phezulu kwinqaku). Cinga ukuba unayo imali eyi-100 000 yexabiso eliya kuxabisa i-$ 10,000 ekupheleni komsebenzi walo obuncedo, kukunika umlinganiselo ophantsi kokunciphisa i-$ 90,000. Ngaphezu koko, cinga ukuba ubomi obuncedo be-asethi yiminyaka elishumi.
- Ukuthatha ixabiso lempahla eyi-100 000 yexabiso lokuthengwa kwempahla kunye nokukhupha ixabiso elilinganiselwa ku-R10 000 elincinciweyo, siyazi ukuba kukho i-90,000 yee-dollar ngokuxhomekeka kwexabiso. Ngaphantsi kweendlela ezichanekileyo, siza kuthatha ama-dollar angama-90 000 kwaye siwahlule ngenani leminyaka i-asethi kulindeleke ukuba ihlale enkonzweni, kule meko, 10. Ixabiso lokunciphisa ixabiso libe li-$ 9,000 ngonyaka.
- Kule meko, sithatha i-$ 9,000 i-cost-depreciation cost and figure out what is a percentage of the amount under the depreciation, eyi-90,000 kwi-mzekelo wethu. Ngokuthatha i-dollar 9,000 kunye nokwahlula kwi $ 90,000, sifika kwi-0.10, okanye i-10.00%.
- Ngoku, ekubeni sisebenzisa indlela ye-200%, siya kuhlawula irhafu 2 x 10.00% ukuya kwi-20.00%. (Ukuba sasisebenzisa i-150% yesibini yokunciphisa indlela yokunciphisa, besiza kuthatha i-1.5 x 10.00%).
- Ngeli nqanaba, kufuneka sisebenzise izinga lokunciphisa i-20% kwixabiso elithwalayo le-asethi ekuqaleni konyaka ngamnye . Yithobele loo nto kuba ingaba yiphutha eliqhelekileyo ukuyisebenzisa kwixabiso eliphantsi kokuhla kwexabiso, elingalunganga. Oku kuya kuqhubeka kunyaka wokugqibela, apho kuya kufuneka kwenziwe utshintsho olukhethekileyo ukugqiba ukuhla kwexabiso kunye nokuzisa ixabiso lexabiso kwi-value value.
Unokukunceda ukubona ukubala kwifomu yetshathi njengoko ndikubonise ekusebenziseni ukuhla kwexabiso lokugqibela.
Ukubalwa koNyuka kweeNkcitho Ukusebenzisa i-200% yeCandelo lokuNciphisa ukuBaluleka kweBalance
| Unyaka | Ipesenteji efunekayo yokunciphisa izinga | Ukuqala Ukubaluleka Kwexabiso | Ixabiso lokunciphisa | Ukuphela kwexabiso lokuThatha |
| 1 | 20.00% | $ 100,000.00 | $ 20,000.00 | $ 80,000.00 |
| 2 | 20.00% | $ 80,000.00 | $ 16,000.00 | $ 64,000.00 |
| 3 | 20.00% | $ 64,000.00 | $ 12,800.00 | $ 51,200.00 |
| 4 | 20.00% | $ 51,200.00 | $ 10,240.00 | $ 40,960.00 |
| 5 | 20.00% | $ 40,960.00 | $ 8,192.00 | $ 32,768.00 |
| 6 | 20.00% | $ 32,768.00 | $ 6,553.60 | $ 26,214.40 |
| 7 | 20.00% | $ 26,214.40 | $ 5,242.88 | $ 20,971.52 |
| 8 | 20.00% | $ 20,971.52 | $ 4,194.30 | $ 16,777.22 |
| 9 | 20.00% | $ 16,777.22 | $ 3,335.44 | $ 13,421.77 |
| 10 | 20.00% | $ 13,421.77 | $ 2,684.35 + $ 737.42 uhlengahlengiso olukhethekileyo kunyaka wokugqibela | $ 10,000.00 |
Ulungelelaniso lonyaka wokugqibela lubalwe kuba ubuninzi bexesha eliyiminyaka elishumi bebeza kuba yi-$ 10,737.42 kodwa siyazi ukuba ixabiso le-salvage laliyi-$ 10,000.00 kwaye kufuneka libe yiyona nombolo yokuphela.