Na'urar lissafin raguwar daraja (depreciation)
Raguwar daraja ta shekara da darajar littafi ta hanyar straight-line, declining-balance ko sum-of-the-years’-digits.
Game da Na'urar lissafin raguwar daraja (depreciation)
Raguwar daraja ta shekara da darajar littafi ta hanyar straight-line, declining-balance ko sum-of-the-years’-digits.
Ɓangare ne na sashen “Kasuwanci & siyayya” na SmartCalcy. Yana aiki a burauzar ku ba tare da asusu ba, yana amfani da kuɗinku da ma'aunanku (canza su a saman shafin), kuma yana ba da ƙiyasi don bayani kawai, don haka duba jagorar hukuma kafin ku dogara da sakamako.
Yadda ake amfani da Na'urar lissafin raguwar daraja (depreciation)
Abin da yake lissafawa da lokacin amfani da shi
Yana raba kuɗin kadara a tsawon rayuwarta ta amfani ta hanyar faɗuwar darajar straight-line, declining-balance ko sum-of-the-years’-digits, tare da ƙimar littafi (book value) kowace shekara.
Yadda ake amfani da shi, mataki-mataki
- Shigar da kuɗin saye, ƙimar ragowa (salvage value) da tsawon rayuwar amfani.
- Zaɓi hanya; ga declining balance zaɓi factor.
- Karanta jadawalin shekara-shekara.
Ma'anar kowace shigarwa
- Salvage Ƙima – What the asset shi ne expected zuwa be worth at the Ƙarshe.
- Factor – 2 means double-declining Saura.
Yadda ake karanta sakamako
- Depreciation – The expense Kowanne shekara.
- Accumulated – The Jimilla depreciation so nisa.
- Book Ƙima – Kuɗin sayo minus accumulated depreciation.
Dabarar lissafi
Straight-line = (cost − salvage) ÷ life. Declining balance = book value × factor ÷ life, never below salvage. Sum of years’ digits = (cost − salvage) × remaining life ÷ (n × (n + 1) ÷ 2).
Misali da aka warware
A 20,000 asset with a 2,000 salvage value and a 5-year life depreciates 3,600 a year on a straight-line basis, ending at a book value of 2,000.
Zato da iyakoki
- Accounting depreciation. Tax rules (capital allowances, MACRS) use their own schedules.
Kurakuran da aka saba yi
- Depreciating below salvage Ƙima.
- Using accounting depreciation akan haraji returns.
Tambayoyin da ake yawan yi
Wace hanya ce ta fi kyau?
Straight-line ita ce mafi sauƙi. Hanyoyin gaggawa (accelerated) suna sanya yawancin kuɗin a farko ga kadarorin da ke rasa ƙima da sauri.
Kayan aiki masu alaƙa
Cikakkun bayanai
- Hanya
- Straight-line
- Jimilla depreciation
- £18,000
- Final book Ƙima
- £2,000
Schedule
| Shekara | Depreciation | Accumulated | Book Ƙima |
|---|---|---|---|
| 1 | £3,600 | £3,600 | £16,400 |
| 2 | £3,600 | £7,200 | £12,800 |
| 3 | £3,600 | £10,800 | £9,200 |
| 4 | £3,600 | £14,400 | £5,600 |
| 5 | £3,600 | £18,000 | £2,000 |