Kikokotoo cha uchakavu
Uchakavu wa kila mwaka na thamani ya kitabuni kwa kutumia mbinu ya mstari ulionyooka, salio linalopungua au jumla ya tarakimu za miaka.
Kuhusu Kikokotoo cha uchakavu
Uchakavu wa kila mwaka na thamani ya kitabuni kwa kutumia mbinu ya mstari ulionyooka, salio linalopungua au jumla ya tarakimu za miaka.
Sehemu ya kitengo cha “Biashara na ununuzi” cha SmartCalcy. Kinaendeshwa kwenye kivinjari chako bila akaunti, kinatumia sarafu na vipimo vyako (vibadilishe juu ya ukurasa), na kinatoa makadirio kwa taarifa tu, kwa hiyo angalia mwongozo rasmi kabla ya kutegemea matokeo.
Jinsi ya kutumia Kikokotoo cha uchakavu
Kinachohesabu na wakati wa kukitumia
Kinagawanya gharama ya mali katika maisha yake ya matumizi kwa kutumia uchakavu wa mstari ulionyooka, salio linalopungua au jumla ya tarakimu za miaka, pamoja na thamani ya kitabuni kila mwaka.
Jinsi ya kukitumia, hatua kwa hatua
- Weka gharama, thamani ya mabaki na maisha ya matumizi.
- Chagua mbinu; kwa salio linalopungua chagua kipengele (factor).
- Soma ratiba ya mwaka kwa mwaka.
Maana ya kila ingizo
- Salvage Thamani – What the asset ni expected hadi be worth at the Mwisho.
- Factor – 2 means double-declining Salio.
Jinsi ya kusoma matokeo
- Depreciation – The expense Kila kimoja mwaka.
- Accumulated – The Jumla depreciation so mbali.
- Book Thamani – Gharama minus accumulated depreciation.
Fomula
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).
Mfano uliofanyiwa kazi
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.
Dhana na mipaka
- Accounting depreciation. Tax rules (capital allowances, MACRS) use their own schedules.
Makosa ya kawaida
- Depreciating below salvage Thamani.
- Using accounting depreciation kwa kodi returns.
Maswali yanayoulizwa mara kwa mara
Mbinu ipi ni bora?
Mstari ulionyooka ndio rahisi zaidi. Mbinu za kuharakisha huweka gharama nyingi mwanzoni kwa mali zinazopoteza thamani haraka.
Zana zinazohusiana
Maelezo
- Njia
- Straight-line
- Jumla depreciation
- £18,000
- Final book Thamani
- £2,000
Schedule
| Mwaka | Depreciation | Accumulated | Book Thamani |
|---|---|---|---|
| 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 |