He aha ka hō'ino o nā waiwai kūpono a me nā waiwai pono'ole?

I kekahi manawa, hiki iā'oe ke lohe i ka nīnau e pili ana i ke'ano o ka ho'okomo'ana. 'O ka hua'ōlelo "amortization" he a'a a'a. He pilina o Latin a'o ka'ōlelo maoli'o ia ka "uku." I ka Lūkini, ho'ohana'ia kēia hua'ōlelo ma nā'ano'elua: mechanical a me ke kālā. 'O ka uku hō'ai'ē ke pili i ka emi'ana o ka hopena a me ka mālie o nā ka'ina hana.

E no'ono'o nui kākou i ke'ano o ka ho'okomo'ana. Ke kū'ai aku nei ka mea ho'olimalima a mea kū'ai paha i nā mea i pono no ka hana'ana i kā lākou huahana, a he ola lō'ihi ko lākou ola'ana. Ma waho o ka manawa, nā mea hana a hale paha, a ho'oulu hou ka'ahahui i kona lilo ma ke kālepa'ana i ke kumukū'ai o nā mea i hana'ia a me nā lawelawe i ka nui o ko lākou lole.

'O ka nīnau e pili ana i ka ho'okomo kālā'ana, hiki iā ia ke pili i nā mea kālepa e ho'omaka nei i kā lākou hana i ka'oihana. 'O ka ho'olālā he mea hō'ike i ka pilikino. E pili ana i ka ho'oponopono makahiki makahiki o ka waiwai kūpono o nā waiwai pa'a a me nā waiwai i'ike'ole'ia e lilo lākou i mea ho'oha'aha'a'ia no ka hana kūpono o nā huahana a lawelawe paha.

Kanaka entrepreneur a me ke poʻo o ka poʻe nui ë he mähele wale ia ia depreciation a me ka amortization lilo, no ka pono o ka hoʻoneʻe o kou mau lilo. 'O ka ho'oemi'ia'ana o ka hōemi'ana he nui ia o ka hōemi'ana i nā kumu kālā, e like me ka ho'oha'aha'a o ka OS. He'auhau kēia i hō'ili'ili'ia ma ka'aha moku'āina. Hana'ia ia e nā uku ho'olimalima o ka mahina e like me nā kūlana i ho'onohonoho'ia.

'A'ohe pono o ka hō'ale'ana i nā mea i ho'emi'ia ka'oihana ola ma lalo o ho'okahi makahiki, a ua emi ke kumukū'ai ma mua o ka palena palena. Ho'onohonoho'ia lākou'o ke ka'ahele waiwai. 'Aʻole i depreciated paʻa waiwai o ka hana, a i uku kālā, mai ka moku'āina Bedroom.

Depreciation o kau waiwai , a intangible waiwai no ka helu mahina manao he pōpilikia ma ka penei aoao:

- linear;

- e no'ono'o ana i ka kaulike ha'aha'a;

- ke kākau i ka waiwai o ka huina o nā makahiki o ke ola;

- e kākau i ke kumu kū'ai o ke kumukū'ai ma ka like o ka huahana.

A pau i ka waiwai o ka hana māhele ma kekahi depreciation pūʻulu, ma a ka OS, a intangible waiwai i haku e like me ka makahiki o ka hana.

Hiki i kekahi ho'olālā a i kekahi mea kālepa paha ke noi aku no ka'auhau'auhau kekahi o nā'ano o ka hoemi: linear a me'ole laina'ole. Hiki iā'oe ke ho'ohana i nā'ano hana loiloi'ē a'e no nā waiwai pa'a.

Ma kekahi mau pū'ulu, e hiki i kahi'oihana a mea hana kālepa paha ke ho'ohana i ke ala laina, a'o ka hopena he laina'ole. Hiki ke ho'onui'ia ka ho'onui'ana i ka hana i ho'onui'ia, ai'ole ka ho'ēmi'ana.

Ho'ohui'ia nā kumukū'ai o nā unuhi i ke kumukū'ai no ka hana'ana a, no laila, ua ho'ololi'ia i ke kumukū'ai o nā waiwai a i'ole i nā lawelawe. Ua hō'ili'ili nā kamupali i kēia kālā i kahi waihona kālā. Ho'ohālikelike ka ho'ohana'ana i ka hōemi mai ka hō'ili'ili kālā'ana no ka ho'ololi hou'ana o ka waiwai ma hope o ka pau'ana o ke ola.