Da farko darajar gyarawa dukiya: lissafi dabara

Kafaffen dukiya hada mu dukiya, sabis rayuwa shi ne fiye da shekara guda, kuma ana amfani da kungiyar don gudanar da mahara ayyuka a lokaci guda su riƙe su hakikanin rai form.

Domin samun kudin shiga da haraji karkashin gyarawa dukiya fahimtar dukiya daga cikin kungiyar, wanda aka yi amfani a matsayin hanyar aiki da su aiwatar da, arziki na ayyuka, kisa na ayyuka, da samar da kayayyaki, kazalika da ga management dalilai. A wannan yanayin, da farko darajar da dukiya ya zama fiye da dubu 20 rubles.

Da farko darajar gyarawa dukiya: lissafi dabara

A daidai da dokokin na farko tamanin da tsayayyen dukiya aka ƙaddara a matsayin Naira Miliyan Xari da su saya, masana'antu, yi, bayarwa da kuma lafiya-kunna zuwa jihar a lokacin da suka zama dace da aikace-aikace. Yana bai hada a membobinsu da adadin excise haraji da kuma darajar kara haraji, fãce ga lokuta da doka ta Code a kan haraji.

Da farko darajar gyarawa dukiya alaka yin haya, shi ne Naira Miliyan Xari da halin kaka jawo wa kansu da lessor domin su saya, delivery, yi da kuma kawo ga ta dace da yanayin. A ware ne mai haraji yawa, deductible, ko wanda aka rubuta a cikin kudi.

A farko kudin ma ya hada da lessor ta kudi domin biyan kwastan aikinsu don shigo da na gyarawa dukiya ga yin haya a kan ƙasa na jihar cewa dangantaka da kai tsaye saye da wadannan dukiyoyin su.

Da farko darajar gyarawa dukiya da cewa an gano a cikin kaya da aka lasafta a matsayin Naira Miliyan Xari da dukiya da aka kiyasta. Wannan farashin hada da shipping halin kaka da kuma kawo kudi zuwa jihar fitness ga amfani, tare da banda excise aikinsu da kuma VAT.

A kayyade farko tamanin da gano a lokacin da kaya kayan aiki da kudin ba sun hada da halin kaka don biyan bashin da sabis appraiser. Biya sabis kamfanonin yin wani kima da dukiya, gaba ka koma ga sauran kudi da cewa suna hade tare da aiwatar da samar da dukiya.

A farko kudin na gyarawa dukiya samu a sakamakon da kansa samar, lasafta a matsayin kudin kaya (ƙãre), ya karu da adadin excise haraji a lokacin da samar gyarawa dukiya alaka excisable kaya.

Da farko darajar za a iya modified a lokacin ƙarshe, maimaitawa da retrofitting, retooling, modernization, m kawar da a wasu lokuta.

A farko kudin ne tushen lissafin a cikin lissafi na maye kudin na depreciable dukiya samu kafin 2002, wannan daukan la'akari duk da revaluation sanya kafin wannan lokaci. Subject zuwa revaluation kuma duk accrued depreciation.

A saura darajar izini dukiya har sai shekara ta 2002, ya kira bambanci tsakanin kudin na sauyawa, kuma tara depreciation. Kuma kiyasta saura darajar gyarawa dukiya, amfani da tun 2002, aka bayyana a matsayin bambanci tsakanin na farko kudin da wurare da kuma tara a lokacin amfani depreciation. A irin wannan hanya ƙaddara da saura darajar da dukiya, wanda calculates depreciation amfani da mike-line Hanyar.

A saura darajar da abubuwa amortization cajin wanda aka samar da wadanda ba mikakke hanyoyin, samfurin na asali darajar da yawan cikakken watanni lokaci tsakanin ciki har da ban da dukiya a depreciation kungiyoyin. A samu sakamakon da aka yawaita da bambanci naúra da kuma wani goma na coefficient na damping rates.