Yam khoom muaj nqis dab tsi yog amortized?
Yam khoom muaj nqis dab tsi yog amortized?

Video: Yam khoom muaj nqis dab tsi yog amortized?

Video: Yam khoom muaj nqis dab tsi yog amortized?
Video: 10 Yam Yog Muaj Ntawm Ib Tus Txiv Neej Tus Ntxhais Ntseeg Yuav Tsum Tsis Txhob Yuav 2024, Kaum ib hlis
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Amortization yog ib tug txheej txheem uas tus nqi ntawm ib tug khoom muaj nqis yog siv rau lub sijhawm tshwj xeeb. Amortization siv rau tsis pom kev (tsis yog lub cev) cov khoom muaj nqis , thaum depreciation siv rau tangible (lub cev) cov khoom muaj nqis . Intangibles suav nrog patents, kev ua siab zoo, cov cim lag luam, thiab tib neeg peev.

Dhau li ntawm qhov no, puas yog tag nrho cov khoom muaj nqis tsis tau txiav tawm?

Intangible cuab tam lwm yam uas tsis zoo siab yuav los yog tsis yog amortized nyob ntawm lawv lub neej muaj txiaj ntsig rau lub koom haum: Cov cuab tam nrog finite lub neej amortized ; cov khoom muaj nqis nrog lub neej indefinite tsis. Goodwill tsis yog amortized . Yog tsis muaj arbitrary qab nthab nyob rau hauv pab tau lub neej ntawm ib tug amortized cuab tam . (Ua ntej tsab ntawv no.

Ib tug kuj yuav nug, Ntev npaum li cas Yuav Tsum Cov Khoom Muaj nqis tsis muaj nqis yuav raug rho tawm? 15 xyoo

Ib yam li ntawd, nws yog nug, cov cuab tam twg yog amortized?

Amortization yog feem ntau yog siv rau gradual sau-down ntawm tus nqi ntawm cov intangible cov khoom muaj nqis uas muaj lub neej muaj txiaj ntsig. Piv txwv ntawm intangible cov khoom muaj nqis yog patents, copyrights, taxi licences, thiab trademarks. Lub tswv yim tseem siv tau rau cov khoom xws li luv nqi ntawm cov ntawv txais thiab cov nqi ncua sij hawm.

Cov khoom muaj nqis dab tsi uas tsis muaj peev xwm raug txiav tawm ntawm lawv cov lus nug txog lub neej muaj txiaj ntsig?

Cov no yam tsis muaj teeb meem suav nrog patents thiab copyrights. Peb amortize tus nqi ntawm txhua tus dhau nws lub neej muaj txiaj ntsig . Cov no yam tsis muaj teeb meem suav nrog cov franchises txuas ntxiv mus, cov cim lag luam, thiab kev ua siab zoo. Tus nqi ntawm cov no cov khoom muaj nqis tsis raug nqi tshwj tsis yog tias nws tuaj yeem pom tias nyob ntawd tau ib qho kev puas tsuaj ntawm tus nqi.

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