Kalkulator depresiasi (penyusutan)
Depresiasi taunan lan nilai buku nganggo metode garis lurus, saldo menurun utawa jumlah angka taun.
Babagan Kalkulator depresiasi (penyusutan)
Depresiasi taunan lan nilai buku nganggo metode garis lurus, saldo menurun utawa jumlah angka taun.
Bagean saka seksi “Bisnis & blanja” SmartCalcy. Lumaku ing browser panjenengan tanpa akun, nganggo mata uang lan satuan panjenengan dhewe (ganti ing sisih ndhuwur kaca), lan menehi perkiraan mung kanggo informasi, mula priksa pandhuan resmi sadurunge ngandelake asile.
Carane nganggo Kalkulator depresiasi (penyusutan)
Apa sing dietung lan kapan nganggo
Nyebar biaya aset sajrone umur gunane nganggo penyusutan straight-line, declining-balance utawa sum-of-the-years’-digits, kanthi nilai buku saben taun.
Carane nganggo, langkah demi langkah
- Lebokna biaya, nilai sisa lan umur guna.
- Pilih metode; kanggo declining balance pilih faktore.
- Waca jadwal saben taun.
Tegese saben input
- Salvage Nilai – What the asset yaiku expected nganti be worth at the Rampung.
- Factor – 2 means double-declining Saldo.
Carane maca asile
- Depreciation – The expense Saben siji taun.
- Accumulated – The total depreciation so adoh.
- Book Nilai – Modal minus accumulated depreciation.
Rumus
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).
Conto petungan
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.
Asumsi lan watesan
- Accounting depreciation. Tax rules (capital allowances, MACRS) use their own schedules.
Kesalahan umum
- Depreciating below salvage Nilai.
- Using accounting depreciation kanggo pajak returns.
Pitakonan sing kerep ditakokake
Metode endi sing paling apik?
Straight-line paling prasaja. Metode akselerasi nglumpukake biaya ing ngarep kanggo aset sing cepet ilang regane.
Piranti sing gegandhengan
Rincian
- Metode
- Straight-line
- Total depreciation
- £18,000
- Final book Nilai
- £2,000
Schedule
| Taun | Depreciation | Accumulated | Book Nilai |
|---|---|---|---|
| 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 |