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استهلاک چیست

در حسابداری سرشکن کردن و تخصیص دادن بهای تمام شده دارایی ثابت را به طریقی معقول و منظم به دوره های استفاده از آن را استهلاک گویند.

علل استهلاک را به صورت کلی می توان به صورت زیر شناسایی کرد.

1- فرسودگی ناشی از استفاده از دارایی

2- گذشت زمان

3- پوسیدگی و زنگ زدگی

4- عدم کفایت

5-  نابابی که تعویض زودرس را نیز شامل می شود.

 

استهلاک در حسابداری

باید بدانید که حسابداری؛ استهلاک دارایی ثابت را به عنوان یک هزینه شناسایی می کند و در زمان برآورد هزینه استهلاک حساب هزینه استهلاک را بدهکار و حساب استهلاک انباشته را بستانکار می کند.

یعنی:

هزینه استهلاک               ××

                  استهلاک انباشته              ××

بابت ثبت و محاسبه هزینه استهلاک             

 

توجه داشته باشید که برای برآورد هزینه استهلاک روش های خاصی موجود می باشد که در ادامه توضیح داده خواهند شد. ما در این مقاله روش محاسبه هزینه استهلاک را بیان نمی کنیم.

دقت کنید در پایان هر دوره مالی هزینه استهلاک دارایی ثابت محاسبه شده و با محاسبه هزینه استهلاک دارایی ثابت ثبت فوق الذکر در حساب ها صورت می پذیرد؛ که در نتیجه حساب هزینه استهلاک به حساب سود و زیان بسته خواهد شد.

اما حساب استهلاک انباشته یک حساب ترازنامه ایست که ماهیت بستانکار دارد و در ترازنامه به صورت یک رقم منفی در زیر حساب دارایی های ثابت نشان داده می شود و از بهای تمام شده دارایی های ثابت کم می شود که اصطلاحا به حساب استهلاک انباشته یک حساب دارایی کاه نیز گفته می شود.

باید بدانیم زمانی که صحبت از ارزش دفتری دارایی ثابت است مبلغ بهای تمام شده دارایی ثابت پس از کسر استهلاک انباشته آن دارایی در حساب ها می باشد.

استهلاک انباشته - قیمت تمام شده دارایی ثابت = ارزش دفتری دارایی ثابت

نحوه نمایش هزینه استهلاک در صورت سود و زیان و همچنین استهلاک انباشته در تراز نامه به شکل زیر می باشد:

 

 

 

 

به مثال زیر توجه کنید:

با توجه به اینکه قیمت تمام شده دارایی های ثابت شرکت رایان 20.000.000 ریال است و در پایان سال 78 هزینه استهلاک آن 2.000.000 ریال برآورد شده است.

ثبت حسابداری که در حسابها پایان سال صورت خواهد پذیرفت به شکل زیر می باشد.

هزینه استهلاک          2.000.000 ریال

                  استهلاک انباشته                   2.000.000 ریال

بابت ثبت هزینه استهلاک                                           

 

همچنان که اشاره شد در صورت های مالی به صورت زیر نشان داده می شود.

 

 

 

نکات اساسی زیر را همیشه باید مورد توجه داشته باید:

اول آنکه حساب استهلاک انباشته ماهیت بستانکار دارد و هر ساله معادل مبلغ هزینه استهلاک برآورد شده افزایش می یابد و در ترازنامه نشان داده می شود تا در نهایت ارزش دفتری دارایی ثابت صفر یا به ارزش قیمت اسقاط برسد.

دوم انکه حساب هزینه استهلاک یک حساب موقت با ماهیت بدهکار می باشد که هر ساله به حساب سود و زیان بسته می شود.

 نکته سوم اینکه باید توجه داشته باشید همانگونه که حساب هر نوع دارایی ثابت مستقل می باشد حساب استهلاک انباشته آن دارایی ثابت نیز مستقل می باشد چرا که دارایی های ثابت در زمان های متفاوتی خریداری می شوند و با عمر های متفاوتی نیز مستهلک می گردند.

عوامل تعیین هزینه استهلاک چه هستند ؟

برای محاسبه هزینه استهلاک دارایی ها ؛ از متغیر های زیر استفاده می شود.

1- بهای تمام شده ( واقعی )

2- ارزش اسقاط برآورد شده

3- عمر مفید برآورد شده

باید بدانبد که بهای تمام شده یک عامل و فاکتور واقعی و معین و ارزش اسقاط و عمر مفید دو فاکتور برآوردی و تخمینی می باشند.

 

ارزش اسقاط یعنی چه ؟

ارزش اسقاط مبالغی است که برآورد می شود در زمان فروش یا تعویض یک دارایی و یا انصراف از کار ان دارایی عاید شود.

به عنوان مثال اگر پیش بینی شود دارایی ثابتی به قیمت تمام شده 3.000.000 ریال بعد از پنج سال استفاده که مستهلک می شود را می توان به قیمت 500.000 ریال فروخت. مبلغ 500.000 ریال ارزش اسقاط دارایی می باشد.

 

عمر مفید دارایی یعنی چه ؟

عمر مفید دارایی آن تعداد سالهایی است که پیش بینی می شود بتوان از یک دارایی استفاده نمود.توجه داشته باشید که تعیین ارزش اسقاط و عمر مفید دو عامل برآوردی باشند و برای تخمین و برآورد آنها لازم است به موارد زیر توجه شود.

1 - برای تعیین عمر مفید لازم است دقت شود که :

   الف) چه کسانی از دارایی استفاده می کنند.

    ب) ا دارایی همان استفاده ای می شود که در هنگام خرید مد نظر بوده است.

    ج) برنامه شرکت و موسسه برای تعمییر و نگهداری دارایی در زمان استفاده مشخص باشد.

2 - برای برآورد ارزش اسقاط نیز توجه شود که :

    الف) چه کسانی از دارایی ثابت استفاده می کنند.

    ب) میزان استفاده از دارایی ثابت در حد ظرفیت ان باشد.

    ج) عمر مفید دارایی به درستی محاسبه شده باشد.