Amortization kwempahla angaphatheki

amafa angaphatheki - kungcono izimpahla ezifana, abangenalo ifomu esizidingayo, ezifana imishini ukukhiqizwa noma imikhiqizo siphelile, kodwa, ngesikhathi esifanayo, neqhaza ekwandeni engenayo inkampani nganoma iyiphi indlela. Wokusika zibala ezihlukahlukene lezinto. Lokhu kungaba ilayisensi noma patent, futhi kungenzeka ukuthi uhlelo lwekhompyutha, noma ngisho ilogo yenkampani.

Isici esiphawulekayo amafa angaphatheki Kuyaphawuleka ukuthi ukukhonza inkampani isikhathi eside, isikhathi esingaphezu konyaka, uma ikhuluma accounting amagama. Kulesi ziyafana ngesisekelo imali futhi, njengoba ezimpahleni ezingasuki phansi, balahlekelwa value abo kweenkhathi eziningana yokubika. Ngakho, ukubonisa lokhu mkhuba, kudingeka sithathe ngosizo kwentengo.

Amortization athé ukwehluka kuvamile zezimboni imishini kwentengo. Into wukuthi kulesi simo asazi kahle isikhathi eside kangakanani kwempahla kuyosilethela umusa yenkampani. Yiqiniso, kwezinye izimo zibonisa ngqo ngendlela ngokomthetho. Ngokwesibonelo, i-patent elinikezwayo okwesikhathi esithile isikhathi. Uma isikhathi esinjalo kungacacisiwe, emhlabeni abakuyo wamukele ukuthi izimpahla angaphatheki kukhona iminyaka engu-20, ngakho-ke, amortization kwempahla angaphatheki kumele kwenziwe phakathi nalesi sikhathi. Nokho, ngezinjongo zentela ethemini ngokuvamile saba iminyaka engu-10.

Kuyaphawuleka ukuthi kwezinye izimo, amortization kwempahla angaphatheki kanye asisebenzi. Ezimweni ezinjalo zihlanganisa ngedumela laleyo nkampani. Yiqiniso, akuwona idumela lenkampani ngomqondo evamile bezwi, ngoba ukuchaza ke yimali akunakwenzeka, futhi umehluko phakathi ukubaluleka ukuthengwa inkampani kanye izimpahla zayo, okuyinto ngokuvumelana nezimiso ezimali kufanele kugcinwe kwi-balance sheet.

Nokho, lesi senzakalo kuyimfihlo, futhi ezimweni eziningi, ukwehla kusadingeka ukubala. Ngakho, kumelwe wazi izindlela amortization kwempahla angaphatheki, okuyizinto ezivamile kuleli umkhuba jikelele. Indlela kakhulu elula - ke lwento. Kulokhu, zonke Okufanele ukwenze - kuyinto ukwehlukana Kubiza yefa ongenakuthintwa ibonakale balance sheet, ukuphila ewusizo ngaphambilini ibalwa. Esikhathini esizayo, kubalulekile ukuba alobe okuholela nomtamo izindleko ibhizinisi.

Njengoba indlela non-eqondile, kulesi simo izindleko ngokubhala amafa angaphatheki esele ezindlekweni kuyinto amanani engalingani. Kunezinhlobo ezehlukene izindlela ophethe amortization kwempahla angaphatheki of indlela non-eqondile, kodwa isimiso sabo jikelele ukuthi isikhathi esengeziwe kudlule yokufuna kwempahla angaphatheki, kancane kufanele kube ukwehla.

Uxove indlela esele, isibonelo, kuhilela njalo ngonyaka ukuze ninciphise kumaphesenti athile ukubaluleka bokungasetshenziswa amafa. Ngokuvamile esetshenzisiwe libalwe iphesenti komugqa iphindwe kabili. Ngonyaka odlule lwefa iyadonswa nazo zonke ezinye. Ngaphezu kwalokho, ngezinye izikhathi wasebenzisa indlela kokubala ukwehla, kuya ngevolumu kwezintathu zomkhiqizo. Kukhula ivolumu sendaba, ukwehla kwentengo ngaphezulu kufanele ukwesulwa.

Njengoba ubona, amortization kwempahla angaphatheki - inqubo kubenzima, kodwa ngoba kumele kwenziwe ngokukhethekile accountant abangochwepheshe uyakuqonda yenkinga. Njengoba ikhanda inkampani, bona kuleli cala kubaluleke ngaphezu umphumela, hhayi indlela yokubala.