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R 60 000 5 jaar = R 12 000 per jaar .

Die waarde van die motor is dan:

Aan die einde van Jaar 1 R60 000 - 1 × (R12 000) = R48 000
Aan die einde van Jaar 2 R60 000 - 2 × (R12 000) = R36 000
Aan die einde van Jaar 3 R60 000 - 3 × (R12 000) = R24 000
Aan die einde van Jaar 4 R60 000 - 4 × (R12 000) = R12 000
Aan die einde van Jaar 5 R60 000 - 5 × (R12 000) = R0

Dit lyk baie soos die formule vir enkelvoudige rente:

Totale rente na n jaar = n × ( P × i )

waar i die jaarlikse persentasie rentekoers en P die hoofsom of kapitaal is.

As ons die woord rente met die woord waardevermindering vervang, en die woord hoofsom met die woorde oorspronklike waarde , dan kan ons die formule gebruik:

Totale waardevermindering na n jaar = n × ( P × i )

Dan is die boekwaarde van die bate na n jaar:

Oorspronklike waarde - Totale waardevermindering na n jaar = P - n × ( P × i ) = P ( 1 - n × i )

Byvoorbeeld, die boekwaarde van 'n motor na 2 jaar kan eenvoudig bereken word as volg:

Boekwaarde na 2 jaar = P ( 1 - n × i ) = R 60 000 ( 1 - 2 × 20 % ) = R 60 000 ( 1 - 0 , 4 ) = R 60 000 ( 0 , 6 ) = R 36 000

soos verwag is.

Let op die verskil tussen die enkelvoudige rente berekeninge en die enkelvoudige waardevermindering berekeninge: rente voeg waarde tot die oorspronklike bedrag by, terwyl waardevermindering die waarde laat daal!

'n Motor het 'n waarde van R 240 000 nou. As die waarde teen 'n tempo van 15 % p.j. verminder met reglynige waardevermindering, wat is die motor na 5 jaar werd?

  1. P = R 240 000 i = 0 , 15 n = 5 A word benodig
  2. A = 240 000 ( 1 - 0 , 15 × 5 )
  3. A = 240 000 ( 1 - 0 , 75 ) = 240 000 × 0 , 25 = 60 000
  4. Oor 5 jaar is die motor R 60 000 werd.

'n Klein besigheid koop 'n fotokopieermasjien teen R12 000. Vir belastingopgawe verminder die eienaar die bate oor 3 jaar met die reglynige waardevermindering metode. Watter bedrag sal hy op die belastingsvorm invul na 1 jaar, na 2 jaar en dan na 3 jaar?

  1. Die eienaar wil hê dat die waarde van die kopieermasjien na 3 jaar tot R0 verminder moet word. Dus, die waarde van die kopieermasjien sal met 12 000 ÷ 3 = R 4 000 per jaar verminder.

  2. 12 000 - 4 000 = R 8 000

  3. 8 000 - 4 000 = R 4 000

  4. 4 000 - 4 000 = 0

    Na 3 jaar is die kopieermasjien niks werd nie.

Herwinningswaarde

As ons dieselfde voorbeeld van die motor met 'n oorspronklike waarde van R60 000 beskou, en veronderstel ons kan die motor aan die einde van 'n 5 jaar periode vir R10 000 verkoop. Ons noem hierdie bedrag die "Herwinningswaarde".

Ons veronderstel nogsteeds enkelvoudige waardevermindering oor 'n bruikbare tydperk van 5 jaar, maar in plaas van waardevermindering op die volle waarde van die bate, neem ons nou die herwinningswaarde in ag. Dus word waardevermindering bereken op die bedrag wat ons verwag om nie te verhaal nie, i.e. R60 000 - R10 000 = R50 000.

Die jaarlikse waardevermindering kan dan bereken word: (R60 000 - R10 000) / 5 = R10 000.

In die algemeen, die formule vir enkelvoudige (reglynige) waardevermindering is:

Jaarlikse waardevermindering = Oorspronklike waarde - Herwinningswaarde Bruikbare leeftyd

Enkelvoudige waardevermindering

  1. 'n Besigheid koop 'n vragmotor vir R560 000. Oor 'n tydperk van 10 jaar verminder die waarde (met die reglynige metode) van die vragmotor tot R0. Wat is die vragmotor na 8 jaar werd?
  2. Shrek wil sy oupa se donkie vir R800 koop. Sy oupa is te vrede met hierdie aanbod, aangesien die waarde van die donkie teen 3% per jaar, met die reglynige metode, verminder het. Sy oupa het die donkie 5 jaar terug gekoop. Wat het sy oupa oorspronklik vir die donkie betaal?
  3. Sewe jaar gelede het Rocco se dromstel hom R12 500. Dit is nou R2 300 werd. Watter koers van enkelvoudige waardevermindering word hierdeur voorgestel?
  4. Fiona koop 'n DStv satellietskottel vir R3 000. Weens verwering verminder die waarde daarvan enkelvoudig teen 15% per jaar. Hoe lank neem dit vir die skottel om geen waarde te hê nie?

Questions & Answers

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research.net
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sciencedirect big data base
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Introduction about quantum dots in nanotechnology
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or in general
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in general
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Graphene has a hexagonal structure
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Source:  OpenStax, Siyavula textbooks: wiskunde (graad 11). OpenStax CNX. Sep 20, 2011 Download for free at http://cnx.org/content/col11339/1.4
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