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هل يحتسب الاهلاك من تاريخ شراء الأصل او من تاريخ استعماله؟

01 أبريل 2019

س : هل يحتسب الاهلاك من تاريخ شراء الأصل او من تاريخ استعماله؟

ج :
يحسب للاصل الثابت قسط اهلاك من تاريخ اثباته دفتريا اي من تاريخ شرائه والعله في ذلك ان قيمة الاصل تستهلك سواء تم تخزينه او استخدامه ما عدا اذا ما قررت ادارة الشركة احتساب قسط الاهلاك علي اساس الانتاج يحسب له من وقت استخدامه فعليا حسب الانتاج

وان تكون سياسة الاستهلاك على أساس الاستخدام الفعلي معمول بها لجميع اصول ثابته المنشأه

تخاطيف محاسبية

أخر المواضيع من قسم : تخاطيف محاسبية

تعليقات

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document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'AddOns', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML2', 'AddOns', document.getElementById('HTML2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label7', 'Postcs6', document.getElementById('Label7'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'Postcs6', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label8', 'Postcs7', document.getElementById('Label8'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label6', 'Postcs7', document.getElementById('Label6'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'sidepar', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidepar', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_FeaturedPostView', new _WidgetInfo('FeaturedPost1', 'sidepar', document.getElementById('FeaturedPost1'), {}, 'displayModeFull'));