ווטסאפ/טלפון: 054-4598358

טיפ קטן במתנה - ההבדל בין "ערך להפחתה" לבין "עלות מופחתת" ?

טיפ קטן במתנה - ההבדל בין "ערך להפחתה" לבין "עלות מופחתת" ?

לומדים בקורס הנהלת חשבונות 1+2 וצריכים עזרה בחומר ? - שיעור פרטי *בקבוצה קטנה של עד 4 תלמידים* – במחיר מיוחד!

כאשר שואלים על "ערך להפחתה" למה הכוונה?

הכוונה לערך שממנו אנחנו מתחילים להפריש על הנכס פחת. כלומר, הבסיס לחישוב פחת הינו עלות כוללת בניכוי ערך שייר.

לעיתים שואלים על ערך להפחתה לאחר השיפוץ ואז הכוונה לבסיס לחישוב פחת החדש שחישבנו לאחר שיפוץ הנכס.

כאשר במקרה הזה הערך להפחתה הוא בסיס מקורי בניכוי פחת נצבר ליום השיפוץ ועוד עלות השיפוץ.

כאשר שואלים על "עלות מופחתת" הכוונה לעלות הכוללת של הנכס בניכוי פחת נצבר.

יש לשים לב כאשר שואלים על עלות מופחתת לתאריך מסוים.

למשל עלות מופחתת ליום 31.12.2020,
יש לחשב קודם את הפחת הנצבר לאותו תאריך 31.12.2020, ואז להפחית אותו מהעלות הכוללת.

צריכות/ים עזרה בשיעורים פרטיים צרו עימי קשר
בווטסאפ -0544598358

מאחלת לכולם בהצלחה.

מירי אשכנזי

רוצים לדעת יותר?

שם פרטי *

שם משפחה *

טלפון

אימייל *

לבקשה / שאלה לחצ/י כאן

אני מאשר/ת קבלת דואר ו/או חומר פרסומי ממירי אשכנזי בדואר האלקטרוני *

סרטונים

בקורס הנהלת חשבונות סוג 1+2 נושא הפחת הינו אחד הנושאים המרכזיים בקורס

בקורס הנהלת חשבונות סוג 1+2 נושא הפחת הינו אחד הנושאים המרכזיים בקורס והוא מופיע במספר נושאים קצת על עצמי - שמי מירי אשכנזי, אני מורה בקורסים להנהלת חשבונות סוג 1+2מעל 25 שנה וגם מורה לשיעורים פרטיים בתחום. בשיעורים הפרטיים אני מסבירה נושאים שלא מובנים לסטודנט/ית אישית ולא בלימוד כלל החומר חבל לבזבוז זמן וכסף.

סגירה

לסל הקניות

סל קניות

סל הקניות ריק

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