Xubinta Ganacsiga | 2022

 DEPRECIATION VS IMPAIRMENT.

Depreciation: Waxa Duugowga ku dhaca Hanti kala duwan ee shirkadi/Meherad ganciseeyddi ay leedahay. Sida aynu wada ogsoonahay Ma jiro Walax/Shay aan lahayn Cimri uu ku dhamaado, marka laga reebo Dhulka oo isagu Alle abuuray. Dhammaan Hantiyooyinka kala duwan ee Meherad gancsiyeed ay leedahay(Gawaadhida, koombiyuutaradda, iyoDhismayaashaba ) Sannad kaste oo dhamaada Duugoow ayaa ku dhaca, Duugowgaas oo loo yiqiin Depreciation expense( Duugoow).. Marka la joogo Cilmiga Xisaabaadka, Duugoow waa hanaanka Loo gu qaybiyo shayga Qiimihii laynagga soo siiyay kharashkii uu innaggu taagna Process of cost Allocation on the Expense). Tusaale ahaan, Gaadhi ayaa qiimihiisu innaggu taagnaa $10000, Cimrigiisuna waa 5 sanno(Warranty), Sannadka koowaad marka uu dhamaado imisa ayuu gaadhigii qiime ahaan taaganyahay? Dabcan waa $8000(Original Cost/Useful life), intaas uu hoos u dhacay ayaa loo yiqiin Depreciation expense (inta uu sannadkaasi Duugooway). 

Impairment( Qiime dhac). Waa Qiime dhaca ku yimaada Hantidda(Asset) shirkaddu ay leedahay. Si kale, haddii aan u dhigo waa marka shirkaddi/Meheraddi Asset(Hanti) ay leedahay ay ka waydo qiimihii uu ku taagnaa, marka ay is tidhaahdo iibi Ama sii isticmaal. Sannadkii Hal mar ayaa Imparment Test( Tijaabo qiimo dhaceed lagu sameeyaa dhammaan Fixed Assetska(Hantida la taaban karo) ee Meheraadka ganacsigga, waxaa na Jira Hanaan loo maro, IMPAIRMENT TESTING ka. Waxa aa na la isbarbardhigaa Qiimaha ay ku joogto iyo Suuqa waxa uu ka maraayo . Haddii qiimaha uu kugu joogaa uu ka badan yahay ka suuqa waxa la diwaangeliyaa wax loo yiqiin IMPAIRMENT LOSS. TUSAALE AHAAN, Qiimaha Qalab aynu leenahay ayaa innaggu taagan $20000, iibiya ayaynu is nidhi kadib, suuqa waxa uu ka marayaa $10000, IMPAIRMENT inta uu hoos u dhacay Qalabkeenaasi waa ($20000-10000: $10000), waxaa na la diwaangelinayaa Account loo yiqiin IMPAIRMENT LOSS.

WABILLAAHI TAWFIIQ.