Amortization as a gradual transfer process of fixed assets cost on production price with the purpose of funds accumulation for subsequent repairing. Linear method, disadvantage. Depreciation methods for the sum of years number of the useful term use.
Thus depreciation is a money term of fixed assets wear, and the annual sum of depreciation decrees must correspond to the fixed assets wear degree for a year and determined in accordance with the amortization quota (depreciation rate). It is a method which consists of even depreciation charge (начисление износа) during the useful use of fixed assets object term. At this method depreciation charge, coming from the original cost (первоначальная стоимость) of object and amortization quota (норма амортизации), calculated from the useful term of the object’s use. For example, an enterprise bought an equipment, which term of the useful use is eight years, then a rate of depreciation on renovation will be 12,5% in a year, here. The annual sum of depreciation charges (амортизационные отчисления) is determined coming from the residual value (остаточная стоимость) of fixed assets object’s on the beginning of a year and amortization quota on renovation, calculated coming from the term of this object useful use: amortization linear method disadvantage
Вы можете ЗАГРУЗИТЬ и ПОВЫСИТЬ уникальность своей работы
