─ , , .
, , :
1) (amortization) ─ ;
2) (depreciation) ─ , , ;
3) (depletion) ─ .
16 , , .
. , , . , , , , , , .
:
1) ();
2) , ;
3) .
─ , () (, ).
, ─ . ϳ , () (), , ().
─ , , , .
(. 1).
1. (stright-line method) | 2. (activity-based method) | 3. (accelerated methods) |
3.1 (sum-of-the-years-digits method) | ||
3.2 (double-declining-balance (DDB) method) |
. 1.
( stright-line method ) ─ , , , ᒺ . , , , .
|
|
( accelerated methods ) , , . ( ). , , , , , . , ─ ᒺ . .
( double-declining-balance (DDB) method ) ᒺ , ᒺ .
( sum-of-the-years-digits method ) , , , . , ᒺ , .
( activity-based method ) (, ) . , , (, ), () ' .
1.
1
, 300 000 . ─ 5 , , , 170 000 . , 50 000 . : 1- ─ 28 000; 2- ─ 32 000; 3- ─ 40 000; 4- ─ 30 000; 5- ─ 25 000.
1. :
г = ($300 000 ─ $50 000) / 5 = 50 000 .
2. :
г = 2 (100% / 5 ) = 40%. .1.
1
г | г | г | ||
300 000 | 40% | 120 000 | ||
180 000 | 40% | |||
40% | 43 200 | |||
64 800 | - | 14800* | ||
50 000 | - | |||
5 | 250 000 |
* , , .
|
|
3. :
= ʳ , / (n(n + 1)/2),
n - ᒺ . . 2.
2
г | , | г | ||
250 000 | 5/15 | 216667* | ||
250 000 | 4/15 | 150 000 | ||
250 000 | 3/15 | 50 000 | ||
250 000 | 2/15 | 33 333 | ||
250 000 | 1/15 | 50 000 | ||
- | 15/15 | 250 000 |
* 216 667 = 300 000 ─ 83 333.
4. (. 3):
3
г | г | |||
38 000 | 1,47 | 55 860 | 241 140 | |
2. | 35 000 | 1,47 | 51 450 | |
40 000 | 1,47 | |||
1,47 | 44 100 | 89 790 | ||
1,47 | 39 790* | |||
250 000 |
* , , .
: ($300 000 - $50 000)/170 000 . = 1,47 ./.
. 4 , .
4
г | ||||
120 000 | ||||
50 000 | ||||
250 000 | 250 000 | 250 000 | 250 000 |
. , (, ).
. , 譺: , , , , .
. , , ─ .
16 , , . , , , , . 8 , .
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|
, , - 8 , .