Kev txo hwj chim. Depreciation thiab depreciation ntawm cov cuab tam ruaj

2024 Tus sau: Howard Calhoun | [email protected]. Kawg hloov kho: 2023-12-17 10:28

Qhov kev tsis txaus ntseeg ntawm cov khoom muaj nqis ruaj khov ua rau tus nqi qis ntawm txhua yam khoom muaj nqis. Cov no tuaj yeem yog: cov cuab yeej tsim khoom, tsheb, cov cuab yeej, hluav taws xob thiab hluav taws xob sib txuas, cov kav dej xa hluav taws xob, lub tsev, khoom siv hauv tsev, txuas hniav, txoj kev loj thiab lwm yam qauv, khoos phis tawj software, tsev cia puav pheej thiab tsev qiv ntawv sau.

Cov khoom muaj nqis ruaj khov yog siv tsis tau, tab sis tsis hnav lub cev. Obsolescence - obsolescence vim qhov tsos ntawm lawv cov analogues, kev sib tw ntau dua: technologies, khoom siv, thauj, thiab lwm yam.

Yuav ua li cas rau obsolescence

Qhov kev tsis txaus ntseeg ntawm cov cuab tam ruaj khov pib ua lub luag haujlwm tseem ceeb hauv cov nqi tsim khoom. Muaj ntau qhov laj thawj rau qhov no:

1. Kev tsim khoom ntawm tib hom ntawm cov cuab tam ruaj yuav pheej yig dua. Nws tshwm sim li no. Cov neeg tsim khoom tau sim txo cov nqi tsim khoom, siv lwm cov thev naus laus zis, cov khoom siv nyiaj txiag. Yog li ntawd, tus nqi qis dua, piv txwv li, rau cov khoom siv uas lawv tsim. TABSIStib yam khoom uas tau yuav dhau los ntawm tib lub chaw tsim khoom ua rau kev coj ncaj ncees tsis siv. Vim nws raug nqi ntau dua. Cov nqi tsim khoom ntawm cov khoom tsim los ntawm nws tau dhau los ua siab dua. Txij li thaum tus nqi depreciation yuav siv sij hawm mus rau hauv tus account thawj tus nqi ntawm cov cuab tam ruaj. Thaum ua ib qho kev txheeb xyuas ntawm cov cuab tam ruaj, qhov poob yuav yog qhov txawv ntawm tus nqi.

2. Hloov kho cov thev naus laus zis lossis tso cov khoom siv kho kom zoo dua qub. Lawv nrawm dua; muaj qhov raug zoo dua, muaj kev lag luam ntau dua, yuav tsum tau kho tsawg dua. Thiab qhov tseem ceeb tshaj plaws, lawv tso cai rau koj los tsim cov khoom ntawm tus nqi qis. Nrog rau kev txhim kho kev tsim kho, cov khoom ntawm kev lag luam engineering, piv txwv li, tau hloov kho txhua 5-6 xyoo. Hauv kev tsim khoom siv computer, qhov hloov tshiab tshwm sim txhua 2-3 xyoos. Kev siv cov thev naus laus zis niaj hnub no tsis muaj txiaj ntsig. Tus tswv lag luam dais poob los ntawm cov nqi tsim khoom. Thiab ib zaug ntxiv, kev poob qis hauv kev rov ntsuas dua ntawm kev tsim khoom, txij li kev depreciation tsis them lawv cov nqi.

3. Social ua rau obsolescence. Thaum cov cuab yeej ruaj khov tsis tau raws li qib kev nyab xeeb lossis ib puag ncig kev nyab xeeb tau txais hauv zej zog. Qee lub sij hawm tsis tas yuav hloov cov cuab tam ruaj. Piv txwv li, nyob rau hauv cov ntaub ntawv ntawm obsolescence, lub tsev tso tseg tsis ua raws li cov kev cai tshiab huv si los yog npaj tej yaam num. Ces nws yuav tsum tau upgraded. Los yog ua kev kho dua tshiab.

Vim li cas xav txog kev txo nqi

Txoj kev vam meej ntawm kev ua lag luam ncaj qha nyob ntawm kev txo nqi ntawm cov cuab tam ruaj. Hnav txiav txim siab:

• tawm ntim;
• zookhoom;
• lag luam ntu loj;
• tus nqi ntawm cov khoom nqi.

Los ntawm kev coj mus rau hauv tus account thiab tswj kev hnav thiab tsim kua muag, koj ua tiav koj txoj kev lag luam. Tom qab tag nrho, tseem muaj lub cev hnav thiab tsim kua muag.

Lub cev depreciation ntawm cov cuab tam ruaj

Cov khoom muaj nqis ruaj khov sai lossis tom qab. Thaum lawv ua haujlwm, tag nrho cov xwm txheej siv tau:

• humidity;
• temperature;
• load in use;
• khoom siv ua haujlwm hauv ntau qhov haujlwm;
• kev kho kom zoo;

Qee lub sij hawm depreciation tuaj yeem txo nrog kev kho dua tshiab, thiab qee zaum cov khoom muaj nqis ruaj khov yuav tsum tau hloov.

Tus nqi ntawm lub cev hnav thiab tsim kua muag cuam tshuam los ntawm cov khoom ntawm cov khoom, cov yam ntxwv tshwj xeeb, thiab tag nrho cov khoom muaj nqis ruaj khov.

Kev poob qis thiab txo nqi

Depreciation - qhov nce ntawm cov nqi tsim khoom suav nrog tus nqi tsim khoom, los ntawm tus nqi depreciation los ntawm tus nqi ntawm cov cuab tam ruaj.

Tus nqi txo nqi yog sau rau kev kho, kho dua tshiab lossis yuav cov cuab yeej ruaj khov.

Muaj cov qauv uas tau teev tseg hauv lub xeev cais tawm. Lawv teev tus nqi depreciation rau txhua hom khoom vaj khoom tsev.

Rau txhua hom khoom muaj nqis, tus neeg faib khoom tau teeb tsa lub neej ua haujlwm. Txoj kev, thaum depreciation raug them raws li cov qauv tsim, hu ua linear.

Lub cev thiab kev ncaj ncees depreciation nyob rau hauv cov nqe lus nyiaj yog hu ua depreciation.

Yuav ua li cas txo qhov poob vim kev coj ncaj nceeshnav

Yog tias cov cuab yeej cuab tam tau siv tas li, kev poob qis yuav txo qis. Kev siv zog yuav tsum tau them rov qab cov cuab tam ruaj khov rau lub sijhawm lawv rov ua dua tshiab. Siv:

• txo qis hauv kev pabcuam lub neej;
• nce tus nqi hnav;
• nrawm depreciation.

Taug qab cov khoom siv tsis raug. Lawv raug coj mus rau hauv tus account nyob rau hauv cov tshiab depreciation tus nqi.

Dab tsi yog qhov nrawm nrawm

Yuav kom hloov kho cov cuab tam tam sim sai, kev txo nqi nrawm yog siv dav hauv kev xyaum. Nws lub ntsiab lus yog hloov tus nqi ntawm cov cuab tam ruaj rau tus nqi ntawm cov khoom lossis cov kev pabcuam hauv cov khoom lag luam saum toj kawg nkaus.

Nws ntseeg tias los ntawm kev siv txoj cai zoo li no, lub xeev muab cov nqi qis tshaj ntawm tus nqi depreciation. Piv txwv li, nws tau thov kom sau tawm tus nqi ntawm cov cuab yeej siv nrog lub neej ua haujlwm ntawm 7 xyoo rau yuav luag 5 xyoo.

Tsis txhob hnov qab tias los ntawm kev siv txoj kev txo nqi nrawm, koj cia li nce nqi ntau lawm. Qhov no txo cov nyiaj tau los ntawm tuam txhab.