Excel inopa mabasa mashanu akasiyana ekuverenga kudzikira. Funga nezveasset ine mutengo $ 10000, liquidation (residual) kukosha $ 1000 uye upenyu hunobatsira 10 nguva (makore). Mibairo yemabasa mashanu ese inoratidzwa pazasi. Tichatsanangura rimwe nerimwe remabasa aya mune zvakadzama pazasi.
Zvizhinji zvezvinhu zvinorasikirwa nehuzhinji hwehukoshi hwazvo pakutanga kwehupenyu hwazvo hunobatsira. Mabasa Vhura nayo (CHAMHEMBE), FUO (DB), DDOB (DDB) uye PUO (VDB) funga nezvechinhu ichi.
Premier League
basa Premier League (SLN) iri nyore semutsara wakatwasuka. Gore rega rega, mitengo yekuderera inoonekwa seyakaenzana.
basa Premier League anoita masvomhu anotevera:
- Depreciation charges = ($10000–$1000)/10 = $900.
- Kana tikabvisa mari yakagamuchirwa kubva pamutengo wepakutanga weasset ka10, ipapo kuderera kwayo kukosha kuchachinja kubva ku $ 10000 kusvika ku $ 1000 pamakore gumi (izvi zvinoratidzwa pazasi pemufananidzo wekutanga pakutanga kwechinyorwa).
Vhura nayo
basa Vhura nayo (SYD) zvakare iri nyore - inoverengera kudzikira uchishandisa huwandu hwenhamba dzepagore nzira. Sezvinoratidzwa pazasi, basa iri rinodawo huwandu hwenguva dzinofanirwa kutaurwa.
basa Vhura nayo anoita masvomhu anotevera:
- Hupenyu hunobatsira hwemakore gumi hunopa huwandu hwenhamba 10+10+9+8+7+6+5+4+3+2 = 1
- Iyo asset inorasikirwa nemadhora gumi mukukosha mukati menguva iri kutariswa (10 makore).
- Kuderera kwemari 1 = 10/55 * $ 9000 = $ 1636.36;
Kuderera kwemari 2 = 9/55 * $ 9000 = $ 1472.73 uye zvichingodaro.
- Kana tikabvisa kuderera kwese kunokonzerwa kubva pamutengo wepakutanga weasset ye $ 10000, tinowana kukosha kwakasara kwe $ 1000 mushure mehupenyu hunobatsira hwemakore gumi (ona pasi pekutanga kwekutanga kwechinyorwa).
FUO
basa FUO (DB) yakanyanya kuoma. Iyo yakatarwa depreciation nzira inoshandiswa kuverenga depreciation.
basa FUO anoita masvomhu anotevera:
- Rate = 1–((residual_cost/initial_cost)^(1/lifetime)) = 1–($1000/$10000)^(1/10)) = 0.206. Mhedzisiro yacho inotenderedzwa kusvika kuchuru.
- Kuderera kwehuwandu nguva 1 = $ 10000 * 0.206 = $ 2060.00;
Depreciation mari nguva 2 = ($10000-$2060.00)*0.206 = $1635.64 zvichingodaro.
- Kana tikabvisa kuderera kwese kunokonzerwa kubva pamutengo wepakutanga weasset ye $ 10000, tinowana kukosha kwakasara kwe $ 995.88 mushure mehupenyu hunobatsira hwemakore gumi (ona pasi pekutanga kwekutanga kwechinyorwa).
Cherechedza: basa FUO ine nharo yesarudzo yechishanu. Iyi nharo inogona kushandiswa kana iwe uchida kutsanangura nhamba yemwedzi yekushanda mugore rekutanga rekubhadhara (kana nharo iyi yakasiiwa, saka nhamba yemwedzi yekushanda mugore rekutanga inofungidzirwa kuva 12). Semuenzaniso, kana iyo asset yakawanikwa pakutanga kwechikamu chechipiri chegore, kureva mugore rekutanga, hupenyu hweiyo asset hwaive mwedzi 9, zvino kune yechishanu nharo yebasa raunoda kutsanangura kukosha 9. Muchiitiko ichi, pane mutsauko mumafomu anoshandiswa neExcel kuverenga kudzikira kwekutanga uye kwekupedzisira nguva (nguva yekupedzisira ichave gore rechigumi nerimwe, rinosanganisira chete kubva kumwedzi mitatu yekushanda).
DDOB
basa DDOB (DDB) - kupeta kaviri chiyero, zvakare kubva pakati pekutanga. Nekudaro, kana uchishandisa basa iri, iyo inodiwa yakasara kukosha haigone kuwanikwa.
basa DDOB anoita masvomhu anotevera:
- Nehupenyu hunobatsira hwemakore gumi, tinowana chiyero 10/1 = 10. Iyo nzira inoshandiswa neiyo ficha inodaidzwa kuti kaviri-yasara nzira, saka isu tinofanirwa kupeta bheti (factor = 0.1).
- Kuderera kwehuwandu nguva 1 = $ 10000 * 0.2 = $ 2000;
Depreciation mari nguva 2 = ($10000-$2000)*0.2 = $1600 zvichingodaro.
Sezvatotaurwa, kana uchishandisa basa iri, iyo inodiwa yakasara kukosha haigone kuwanikwa. Mumuenzaniso uyu, kana iwe ukabvisa kuderera kwese kwakagamuchirwa kubva pamutengo wepakutanga weasset ye $ 10000, zvino mushure memakore gumi tinowana kukosha kwekusara kwe $ 10 (ona pazasi pemufananidzo wekutanga pakutanga kwechinyorwa) . Verenga kuti uone kuti ungagadzirisa sei mamiriro aya.
Cherechedza: Basa reDDOB rine sarudzo yechishanu nharo. Hukoshi hwenharo iyi hunotsanangura chimwe chinhu chakasiyana chekuderera kwemari yemubereko.
PUO
basa PUO (VDB) inoshandisa iyo kaviri decrement nzira nekukasira. Nharo yechina inotsanangura nguva yekutanga, nharo yechishanu inotsanangura nguva yekupedzisira.
basa PUO inoita zviverengero zvakafanana sebasa DDOB. Zvisinei, kana zvichidiwa, inoshandura ku "straight line" calculation mode pazvinenge zvichidiwa (yakasimbiswa muyero) kuitira kuti isvike kukosha kwehuwandu hunosara (ona pazasi pemufananidzo wekutanga pakutanga kwechinyorwa). Kuchinjira ku "straight line" calculation mode inoitika chete kana iyo depreciation value inoenderana ne "mutsara wakarurama» inodarika huwandu hwekuderera maererano ne "kuderedzwa kaviri kwechiyero".
Munguva yechisere, kuwanda kwekuderera pasi penzira yekuderera kaviri chiyero = $ 419.43. Panguva ino, tine mari yekunyora kuderera kwe $ 2097.15- $ 1000 (ona pasi pemufananidzo wekutanga pakutanga kwechinyorwa). Kana tikashandisa nzira ye "straight line" kuti tiwedzere kuverenga, zvino kune dzimwe nguva nhatu dzasara tinowana kukosha kwekuderera kwe $ 1097 / 3 = $ 365.72. Kukosha uku hakupfuuri kukosha kunowanikwa nekaviri deductible nzira, saka hapana kuchinja kune "straight line" nzira.
Munguva yepfumbamwe, kuwanda kwekuderera pasi penzira yekuderera kaviri chiyero = $ 335.54. Panguva ino, tine huwandu hwekunyora kuderera kwe $ 1677.72- $ 1000 (ona pazasi pemufananidzo wekutanga pakutanga kwechinyorwa). Kana tikashandisa nzira ye "straight line" kuti tiwedzere kuverenga, ipapo kune dzimwe nguva mbiri dzakasara tinowana kukosha kwekuderera kwe $ 677.72 / 2 = $ 338.86. Kukosha uku kwakakwirira kudarika kukosha kunowanikwa nekaviri deductible nzira, saka inoshandura kune nzira yakarurama.
Cherechedza: basa PUO zvakanyanya kuchinjika kupfuura basa DDOB. Nekubatsira kwayo, iwe unogona kuverenga huwandu hwekuderera kwenguva dzinoverengeka panguva imwe chete.
Basa racho rine yechitanhatu neyechinomwe nharo dzesarudzo. Nenharo yechitanhatu, unogona kutsanangura imwe coefficient yekuderera kwechiyero chemhindu. Kana nharo yechinomwe ichiiswa TRUE (CHOKWADI), wozochinjira ku "straight line" calculation mode haiitiki.