{"id":21636,"date":"2024-12-25T00:10:04","date_gmt":"2024-12-24T21:10:04","guid":{"rendered":"https:\/\/www.kariyer.net\/kariyer-rehberi\/?p=21636"},"modified":"2024-12-25T00:11:57","modified_gmt":"2024-12-24T21:11:57","slug":"amortisman-nedir","status":"publish","type":"post","link":"https:\/\/www.kariyer.net\/kariyer-rehberi\/amortisman-nedir\/","title":{"rendered":"Amortisman nedir?"},"content":{"rendered":"

Amortisman, elinde bulunan makine, te\u00e7hizat, ara\u00e7 ile bina gibi varl\u0131klar\u0131n y\u0131pranma pay\u0131n\u0131 ifade eder ve de\u011fer kayb\u0131n\u0131 mali tablolara i\u015flemeni sa\u011flar. Amortisman\u0131n nas\u0131l ve hangi ko\u015fullarda hesaplanmas\u0131 gerekti\u011fini merak ediyorsan; i\u00e7eri\u011fi inceleyerek t\u00fcm detaylar\u0131\u00a0\u00f6\u011frenebilirsin!\u00a0<\/strong><\/p>\n

Amortisman, i\u015fletmelerin sahip olduklar\u0131 varl\u0131klar\u0131n zamanla eskime, y\u0131pranma ve a\u015f\u0131nma durumlar\u0131n\u0131 gider pay\u0131 olarak g\u00f6sterme f\u0131rsat\u0131 yakalad\u0131\u011f\u0131 mali y\u00f6ntemler b\u00fct\u00fcn\u00fcd\u00fcr. Hesaplama i\u015flemleri i\u00e7in farkl\u0131 tekniklerin kullan\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Y\u0131pranma oranlar\u0131na ve sebeplerine g\u00f6re y\u00f6ntemler aras\u0131ndan uygun olanlar tercih edilebilir. \u00d6te yandan varl\u0131klar\u0131n maddi a\u00e7\u0131dan \u00f6m\u00fcrleri s\u00fcresince gider olarak i\u015flenmesini sa\u011flayan teknikler, i\u015fletmelerin envanterinde yer alan demirba\u015flar \u00fczerinde etkiye sahiptir.<\/p>\n

Amortisman ne demek?<\/h2>\n

Amortisman ne demek<\/strong> sorusunun yan\u0131t\u0131, i\u015fletme sahipleri i\u00e7in olduk\u00e7a \u00f6nemlidir. Duran varl\u0131klarda meydana gelen a\u015f\u0131nma ve eskime oranlar\u0131n\u0131 ifade eden amortisman de\u011ferinin elde edilmesi ad\u0131na farkl\u0131 ko\u015fullar\u0131n kar\u015f\u0131lanmas\u0131 gerekir. \u00d6ncelikli olarak herhangi bir duran varl\u0131\u011f\u0131n ilgili kategoride de\u011ferlendirilebilmesi i\u00e7in i\u015fletme b\u00fcnyesinde minimum bir y\u0131ldan fazla s\u00fcredir kullan\u0131l\u0131yor olmas\u0131 \u015fartt\u0131r. Bu durum, y\u0131l i\u00e7erisinde ald\u0131\u011f\u0131n varl\u0131klar\u0131, ayn\u0131 takvim y\u0131l\u0131nda amortisman olarak de\u011ferlendirmeni engeller.<\/p>\n

D\u00f6nemsellik ilkesi uyar\u0131nca varl\u0131k de\u011ferleri par\u00e7a par\u00e7a yaz\u0131l\u0131r. Hesaplama y\u00f6ntemleri aras\u0131ndan uygun olan t\u00fcr, duran varl\u0131\u011f\u0131n ekonomik \u00f6mr\u00fc boyunca do\u011fru de\u011ferlerin ortaya konmas\u0131n\u0131 sa\u011flar. Varl\u0131klar\u0131n hesaplamaya dahil edilebilmesi i\u00e7in e\u015fyan\u0131n tespit edilen al\u0131m de\u011ferinin \u00fczerinde olmas\u0131 beklenir. Al\u0131m de\u011ferleri ise her y\u0131l Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan de\u011ferlendirmeler neticesinde ortaya \u00e7\u0131kar. Bu y\u00fczden y\u0131pranma pay\u0131 de\u011ferlerine ait tutarlar yeni y\u0131lda farkl\u0131 sonu\u00e7lar do\u011furur.<\/p>\n

Amortisman hesaplama y\u00f6ntemleri nelerdir?<\/h2>\n

Amortisman hesaplama y\u00f6ntemleri<\/strong>, alternatif \u015fekillerde kullan\u0131labilir. Vergi Usul Kanunu do\u011frultusunda giderlere\u00a0tabi durumdaki varl\u0131klar, Maliye Bakanl\u0131\u011f\u0131n\u0131n belirledi\u011fi ekonomik \u00f6m\u00fcrlerin ilan edilen oranlar\u0131 e\u015fli\u011finde hesaplan\u0131r. Bu noktada firmandaki muhasebe uzman\u0131<\/a> pozisyonundaki ki\u015fiden de destek alabilirsin. Genel olarak kullanabilece\u011fin baz\u0131 y\u00f6ntemlere ait ayr\u0131nt\u0131lar\u0131 ise alt ba\u015fl\u0131klarda inceleyebilirsin.<\/p>\n

Normal amortisman y\u00f6ntemi<\/h3>\n

E\u015fit tutarl\u0131 amortisman ismiyle de bilinen y\u00f6ntem, varl\u0131\u011fa sabit bir oran uygulanmas\u0131yla kullan\u0131l\u0131r. Ayn\u0131 zamanda kay\u0131tl\u0131 olan de\u011ferin ekonomik \u00f6mre b\u00f6l\u00fcnmesiyle do\u011fru sonuca ula\u015f\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. \u00d6rne\u011fin, ekonomik \u00f6mr\u00fc 4 y\u0131l olan demirba\u015f\u0131n 12 bin liraya al\u0131nd\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnebilirsin. Bu noktada \u00bc i\u015flemiyle beraber %25 de\u011feri bulunur. Demirba\u015f de\u011ferinin %25 ile \u00e7arp\u0131lmas\u0131n\u0131n ar\u0131ndan y\u0131ll\u0131k olarak 3 bin TL paya ula\u015f\u0131l\u0131r.<\/p>\n

Azalan bakiyeler amortisman y\u00f6ntemi<\/h3>\n

Azalan akiyeler amortisman hesaplama<\/strong> tekni\u011fi, gider olarak g\u00f6sterilme h\u0131z\u0131n\u0131n normal durumlara kar\u015f\u0131 iki kat fazla olmas\u0131 durumlar\u0131nda\u00a0tercih edilir. Azalan bakiyeler y\u00f6nteminde gider g\u00f6sterme i\u015flemi, senenin ba\u015f\u0131ndaki net defter de\u011feri dikkate al\u0131narak yap\u0131l\u0131r. \u00d6rne\u011fin, ekonomik \u00f6mr\u00fc 5 y\u0131l olan demirba\u015f\u0131n 100 lira kar\u015f\u0131l\u0131\u011f\u0131nda al\u0131nmas\u0131n\u0131 takiben mevcut hesaplama d\u00f6neminde demirba\u015f fiyat\u0131n\u0131n \u00f6mre b\u00f6l\u00fcnerek iki ile \u00e7arp\u0131lmas\u0131 gerekir. \u0130lk y\u0131l i\u00e7in bu i\u015flemle 40 sonucu elde edilir. \u0130kinci y\u0131l ise amortisman olarak g\u00f6sterilen de\u011fer, al\u0131\u015f fiyat\u0131ndan \u00e7\u0131kar\u0131ld\u0131ktan sonra ayn\u0131 i\u015flem uygulan\u0131r.<\/p>\n

Fevkalade amortisman y\u00f6ntemi<\/h3>\n

Fevkalade olarak adland\u0131r\u0131lan y\u00f6ntem; sel, yang\u0131n ve deprem gibi do\u011fal afetlerle birlikte meydana gelen ola\u011fan d\u0131\u015f\u0131 olaylar\u0131n duran varl\u0131klara zarar vermesi sebebiyle kullan\u0131labilir. Tamamen veya k\u0131smen u\u011franan zararlar do\u011frultusunda fevkalade tekni\u011finin kullan\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Ya\u015fanan olaylar neticesinde idareye ger\u00e7ekle\u015ftirece\u011fin ba\u015fvuru, varl\u0131klar\u0131na ait zarar\u0131n bir b\u00f6l\u00fcm\u00fcn\u00fc kar\u015f\u0131lamana olanak tan\u0131r.<\/p>\n

Amortisman s\u00fcreleri nedir?<\/h2>\n

Amortisman s\u00fcreleri<\/strong>, belirli bir varl\u0131\u011f\u0131n ekonomik y\u00f6nden \u00f6mr\u00fcn\u00fc g\u00f6sterir. Bununla beraber ilgili s\u00fcreler, varl\u0131klar\u0131n kullan\u0131mlar\u0131 s\u0131ras\u0131nda de\u011fer kayb\u0131n\u0131n hangi zaman aral\u0131klar\u0131nda kar\u015f\u0131lanaca\u011f\u0131n\u0131 ifade eder. Do\u011fru\u00a0s\u00fcrenin ortaya \u00e7\u0131kmas\u0131nda ise varl\u0131k t\u00fcrlerinin yan\u0131 s\u0131ra yasal d\u00fczenlemeler ve sekt\u00f6rel farkl\u0131l\u0131klar dikkate al\u0131n\u0131r. S\u00fcreleri etkileyen baz\u0131 durumlar\u0131 a\u015fa\u011f\u0131da g\u00f6rebilirsin:<\/p>\n

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  • Demirba\u015flar aras\u0131nda bulunan te\u00e7hizat, makine ve bina gibi varl\u0131k t\u00fcrleri, s\u00fcrelerin etkilenmesine yol a\u00e7ar.<\/li>\n
  • Varl\u0131klar\u0131n kullan\u0131m s\u0131kl\u0131\u011f\u0131 ve ortam ko\u015fullar\u0131 s\u00fcreyi farkl\u0131la\u015ft\u0131r\u0131r.<\/li>\n
  • Sekt\u00f6rler \u00f6zelinde kullan\u0131m y\u00f6ntemleri do\u011frultusunda varl\u0131k \u00f6mr\u00fcn\u00fcn de\u011fi\u015fmesi muhtemeldir.<\/li>\n
  • Muhasebe standartlar\u0131 ve vergi yasalar\u0131ndaki d\u00fczenlemeler, net s\u00fcrelerin tespit edilmesini sa\u011flar.<\/li>\n<\/ul>\n

    S\u00fcreler \u00f6zelinde ger\u00e7ekle\u015ftirilen d\u00fczenlemenin ard\u0131ndan amortisman s\u0131n\u0131r\u0131<\/strong> oranlar\u0131 ortaya \u00e7\u0131kar. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan payla\u015f\u0131lan amortisman tablosu<\/strong> verilerine g\u00f6z atarak faydal\u0131 \u00f6m\u00fcr, gider\u00a0oran\u0131 ve genel tebli\u011f ayr\u0131nt\u0131lar\u0131n\u0131n en g\u00fcncel halini \u00f6\u011frenebilirsin.<\/p>\n

    Amortisman ay\u0131rma ko\u015fullar\u0131 nelerdir?<\/h2>\n

    Amortisman ay\u0131rma ko\u015fullar\u0131, duran varl\u0131klar\u0131n y\u0131pranma pay\u0131 de\u011ferinin elde edilebilmesi a\u00e7\u0131s\u0131ndan son derece \u00f6nemlidir. Ay\u0131rma ko\u015fullar\u0131n\u0131 kar\u015f\u0131layan varl\u0131klar\u0131n tamam\u0131, belirlenen oranlara g\u00f6re gider olarak g\u00f6sterilebilir. Herhangi bir hatayla kar\u015f\u0131la\u015fmamak i\u00e7in hem oranlar\u0131 hem de do\u011fru y\u00f6ntemleri kulland\u0131\u011f\u0131ndan\u00a0emin olman gerekir. Genel olarak ay\u0131rma ko\u015fullar\u0131 ise \u015fu \u015fekilde s\u0131ralan\u0131r:<\/p>\n

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    • \u0130\u015fletmelerde kullanmak \u00fczere sat\u0131n al\u0131nan e\u015fyalar\u0131n belirlenen s\u00fcre do\u011frultusunda kullan\u0131labilir durumda olmas\u0131 \u015fartt\u0131r. E\u015fyalar\u0131n en az bir y\u0131ldan uzun s\u00fcredir \u00e7al\u0131\u015f\u0131r vaziyette i\u015fletmede\u00a0kay\u0131t alt\u0131na al\u0131nm\u0131\u015f olmas\u0131 gerekir.<\/li>\n
    • De\u011ferleme g\u00fcn\u00fcnde ger\u00e7ekle\u015ftirilen i\u015flemler s\u0131ras\u0131nda duran varl\u0131\u011f\u0131n mutlaka envanter i\u00e7erisinde yer almas\u0131 sa\u011flanmal\u0131d\u0131r. B\u00f6ylelikle resm\u00ee olarak y\u0131pranma pay\u0131 konusunda i\u015flem yap\u0131lmas\u0131n\u0131n \u00f6n\u00fc a\u00e7\u0131lm\u0131\u015f olur.<\/li>\n
    • Giderlere ait s\u0131n\u0131rlar, y\u0131pranma pay\u0131\u00a0i\u00e7in en \u00f6nemli metrikler aras\u0131nda bulunur. E\u015fyalar\u0131n iktisadi a\u00e7\u0131dan k\u0131ymetlerinin ilgili y\u0131l i\u00e7in a\u00e7\u0131klanan s\u0131n\u0131r\u0131n \u00fczerinde olmas\u0131 durumunda amortisman bildiriminde bulunman kolayla\u015f\u0131r.<\/li>\n
    • Ay\u0131rma ko\u015fullar\u0131 aras\u0131nda varl\u0131klar\u0131n yap\u0131s\u0131 da belirleyici etkiye sahiptir. E\u015fyalar\u0131n zaman i\u00e7erisinde y\u0131pranma ve deforme olma gibi durumlar do\u011frultusunda de\u011ferini kaybedecek bir yap\u0131ya sahip olmas\u0131, hak talebinde bulunman\u0131n \u00f6n\u00fcn\u00fc a\u00e7ar.<\/li>\n<\/ul>\n

      Yukar\u0131da yer alan ko\u015fullar\u0131 kar\u015f\u0131lamay\u0131 ba\u015faran varl\u0131klar, amortisman de\u011ferlerine sahip olur. B\u00f6ylelikle i\u015fletmen i\u00e7in uygun \u015fartlara g\u00f6re gider tablolar\u0131n\u0131 rahatl\u0131kla haz\u0131rlayabilirsin.<\/p>\n\n

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      \n\t\t\t\"Loading\n <\/div>\n <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

      Amortisman, elinde bulunan makine, te\u00e7hizat, ara\u00e7 ile bina gibi varl\u0131klar\u0131n y\u0131pranma pay\u0131n\u0131 ifade eder ve de\u011fer kayb\u0131n\u0131 mali tablolara i\u015flemeni sa\u011flar. Amortisman\u0131n nas\u0131l ve hangi ko\u015fullarda hesaplanmas\u0131 gerekti\u011fini merak ediyorsan; i\u00e7eri\u011fi inceleyerek t\u00fcm detaylar\u0131\u00a0\u00f6\u011frenebilirsin!\u00a0 Amortisman, i\u015fletmelerin sahip olduklar\u0131 varl\u0131klar\u0131n zamanla eskime, y\u0131pranma ve a\u015f\u0131nma durumlar\u0131n\u0131 gider pay\u0131 olarak g\u00f6sterme f\u0131rsat\u0131 yakalad\u0131\u011f\u0131 mali y\u00f6ntemler b\u00fct\u00fcn\u00fcd\u00fcr. Hesaplama […]<\/p>\n\n

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