Ilgalaikio materialaus turto nusidėvėjimo metodų taikymo ypatumai

LTĮmonė gali būti tinkamai valdoma, tik turint reikalingus įrankius ir informaciją, kad būtume tikri, kiek turto yra įmonėje, kiek jis nusidėvėjo, kiek turimas turtas kainuoja, kiek jis uždirbo pajamų, taip pat labai svarbu ar jis naudojamas pajamoms uždirbti, koks jo našumas, ir 1.1. Ilgalaikis materialusis turtas sudaro didžiąją turimo turto dalį nusidėvėjimo sumos – sąnaudų dalį, todėl labai svarbu šį turtą apskaityti teisingai, nes tai daro įtakos įmonės veiklos rezultatams. Remiantis Lietuvos Respublikos Pelno mokesčio įstatymu šalyje gali būti naudojami du ilgalaikio turto nusidėvėjimo metodai – tiesioginis ir dvigubo balanso, tuo tarpu 12 VAS nurodyta naudoti tiesiogiai proporcingą (tiesinį), produkcijos, metų skaičiaus ir dvigubai mažėjančios vertės (dvigubo balanso) metodus. Straipsnyje nagrinėjama, kaip nuo ilgalaikio materialaus turto nusidėvėjimo metodo priklauso apskaičiuotas įmonės pelnas.

ENTo manage company successfully, the right tools and information has to be applied in order to be sure of how much assets company owns, what is depreciation of the assets, what is the cost of the assets, how much revenue the assets have generated, to understand if the assets are used for earnings, what is the output of the assets, etc. Because major parts of assets are tangible fixed assets and amount of depreciation is part of expenditure, it is very important to account these assets properly as it effects companies overall financial results. According to Lithuanian Corporation tax law, there are only two methods used for depreciation of tangible fixed assets: direct and double balance. This paper analyses how use of different methods affects accounted profits of the enterprise. Considering to business accounting standards and requirements of income tax law, enterprises for accounting depreciation of tangible fixed assets could choose one of stated method. When enterprise is experiencing shortage of working capital, it could choose more preferable method for depreciation of tangible fixed assets in order to save more working capital by reducing amount of payable income tax and advance payment of income tax. Received result by research indicates that by using different depreciation of tangible fixed assets methods annually, different amounts of income there accounted. Since amount of payable income tax depends on accounted income, it is recommended for the enterprise to change accounting policy in a field of accounting depreciation of tangible fixed assets. By paying less income tax in the first year of depreciation of tangible fixed assets accounted, company could form a reserve for investments useful for the enterprise. By choosing method for depreciation of tangible fixed assets, consideration has to be made that depreciation expenditures incurred on reporting cycle have to relate to revenue of the reporting cycle.