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Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

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Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

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Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

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Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

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Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

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Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

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Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

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Warning: preg_match(): Compilation failed: invalid range in character class at offset 4 in /home/accnotei/public_html/inc/simple_html_dom.php on line 1364

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روش های محاسبه استهلاک دارایی های ثابت

 

استهلاک محاسبه شده در هر دوره به حسابی با عنوان استهلاک انباشته منظور می گردد. این حساب ، حسابی کاهنده است و در سمت راست ترازنامه به عنوان کاهنده بهای تمام شده دارایی نمایش داده می شود . تفاوت بهای تمام شده و استهلاک انباشته دارایی برابر است با ارزش دفتری دارایی.

در هر دوره مالی نمی توان یک روش خاص را به کار برد؛ بلکه در نحوه محاسبه استهلاک در دوره های متوالی ثبات رویه باید رعایت شود ولیکن در برخی موارد استثنایی با رعایت استاندارد های حسابداری تغییر روش نیز صورت می گیرد. اما اصولا ثبات رویه در روش های حسابداری یکی از ویژگی های اساسی اطلاعات حسابداری می باشد که باید رعایت شود.

 

روش خط مستقیم یا اقساط مساوی استهلاک

در این روش میزان هزینه استهلاک در طی عمر مفید یکسان و ثابت است و این روش بر این فرض استوار است که با گذشت زمان از ارزش دارایی به صورت یکسان کاسته می شود.

 با یک مثال روش محاسبه استهلاک را به روش خط مستقیم توضیح می دهیم:

فرض کنید بهای تمام شده دارایی ثابت شرکت آریان 6.600.000 ریال باشد و ارزش اسقاط آن 600.000 ریال برآورده شده باشد از طرف دیگر عمر مفید آن 5 سال پیش بینی شود.بنابراین هزینه استهلاک سالانه دارایی فوق به روش خز مستقیم به صورت زیر محاسبه می شود.

                                                                                        6.600.000 = قیمت تمام شده     ⇒ c

                                                                                                              600.000 = ارزش اسقاط     ⇒ s

   5 = عمر مفید     ⇒ n

یعنی سالانه مبلغ 1.200.000 ریال از بهای تمام شده دارای فوق مستهلک می شود تا در پایان 5 سال به ارزش اسقاط خود یعنی 600.000 ریال برسد. بنابراین در پایان هر سال ثبت زیر در دفاتر صورت خواهد پذیرفت.

هزینه استهلاک           1.200.000

                     استهلاک انباشته             1.200.000 

گاهی اوقات دارایی ثابت را با نرخی ثابت که به صورت درصدی از قیمت تمام شده دارایی ثابت تعیین می شود مستهلک می کنند که به آن نرخ استهلاک می گویند و در تمام دوره های عمر مفید ثابت خواهد بود. به مثال قبل توجه کنید. اگر سالانه 1.200.000 ریال از قیمت تمام شده منهای ارزش اسقاط مستهلک شود یعنی :

یعنی سالانه 20٪  قیمت تمام منهای ارزش اسقاط آن به هزینه استهلاک تبدیل می شود.

پس می توان گفت دارایی فوق با نرخ 20٪ مستهلک می شود.

به یک مثال دیگر توجه کنید.

فرض کنید یکی از وسائط نقلیه شرکت آریان به قیمت تمام شده 10.000.000 تومان پس از 10 سال مستهلک شود.اگر بخواهیم بگوییم نرخ استهلاک آن چند درصد خواهد بود به صورت زیر عمل می شود.

که می توان گفت وسیله نقلیه شرکت زمرد با نرخ 10٪ مستهلک می شود یعنی:

هزینه استهلاک سالانه آن 1.000.000 تومان می باشد.

 

روش نزولی استهلاک

در این روش که خود به دو صورت محاسبه می شود. فرض بر این است که هزینه استهلاک سال های اول بیشتر از سالهای بعد می باشد و به عبارت دیگر هر سال که از عمر دارایی می گذرد هزینه استهلاک آن نسبت به سال های قبل کاهش می یابد و توجیه به این شکل است که کارایی دارایی نو بیش از کهنه است و در سال های اول بیشتر مورد استفاده قرار می گیرد.

 

الف ـ روش مانده نزولی یا ارزش دفتری استهلاک

در این روش نرخ ثابتی را در ارزش دفتری دارایی ثابت ( بهای تمام شده منهای استهلاک انباشته) ضرب می کنند تا هزینه استهلاک سالانه محاسبه شود.

باید توجه داشته باشید در قانون مالیاته ای مستقیم ایران روش خط مستقیم و روش نزولی با نرخ های مشخصی برای برخی از دارایی های ثابت ارائه شده و به رسمیت شناخته شده است و از این جدول برای محاسبه هزینه استهلاک دارایی ها استفاده می شود.

به مثال زیر توجه کنید

اگر شرکت آریان ماشین خود را با نرخ 35٪ بصورت نزولی مستهلک کند و قیمت تمام شده دارایی فوق 2.500.000 ریال باشد هزینه استهلاک سالانه دارایی به صورت زیر محاسبه خواهد شد.

 

بنابراین به همین صورت اگر دقت کنید هزینه استهلاک دارایی کاهش می یابد تا به صفر برسد و در واقع هزینه استهلاک به صورت نزولی از اولین سال به بعد با افزایش استهلاک انباشته و ارزش دفتری کاهش پیدا می کند تا زمانی که استهلاک انباشته برابر قیمت تمام شده دارایی شود.

 

نکته قابل توجه اینکه گاهی اوقات بیان می شود دارایی با نرخ نزولی مضاعف مستهلک می شود. در این روش نرخ نزولی با استفاده از نرخ استهلاک که از روش خط مستقیم محاسبه می شود به دست آمده و دو برابر می شود تا نرخ نزولی مضاعف حاصل آید به مثال زیر توجه کنید:

شرکت رایان یکی از وسائط نقلی خود را با روش نزولی مضاعف مستهلک می کند.قیمت تمام شده دارایی فوق 50.000.000 ریال و ارزش اسقاط آن 5.000.000 ریال می باشد عمر مفید آن 5 سال برآورد شده است اگر شرکت رایان دارایی خود را با روش نزولی مضاعف مستهلک کند هزینه استهلاک آن در سال اول و دوم چند ریال خواهد بود.