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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.


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

Is there any normative that regulates the use of silver nanoparticles?
Damian Reply
what king of growth are you checking .?
What fields keep nano created devices from performing or assimulating ? Magnetic fields ? Are do they assimilate ?
Stoney Reply
why we need to study biomolecules, molecular biology in nanotechnology?
Adin Reply
yes I'm doing my masters in nanotechnology, we are being studying all these domains as well..
what school?
biomolecules are e building blocks of every organics and inorganic materials.
anyone know any internet site where one can find nanotechnology papers?
Damian Reply
sciencedirect big data base
Introduction about quantum dots in nanotechnology
Praveena Reply
what does nano mean?
Anassong Reply
nano basically means 10^(-9). nanometer is a unit to measure length.
do you think it's worthwhile in the long term to study the effects and possibilities of nanotechnology on viral treatment?
Damian Reply
absolutely yes
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for teaching engĺish at school how nano technology help us
Do somebody tell me a best nano engineering book for beginners?
s. Reply
there is no specific books for beginners but there is book called principle of nanotechnology
what is fullerene does it is used to make bukky balls
Devang Reply
are you nano engineer ?
fullerene is a bucky ball aka Carbon 60 molecule. It was name by the architect Fuller. He design the geodesic dome. it resembles a soccer ball.
what is the actual application of fullerenes nowadays?
That is a great question Damian. best way to answer that question is to Google it. there are hundreds of applications for buck minister fullerenes, from medical to aerospace. you can also find plenty of research papers that will give you great detail on the potential applications of fullerenes.
what is the Synthesis, properties,and applications of carbon nano chemistry
Abhijith Reply
Mostly, they use nano carbon for electronics and for materials to be strengthened.
is Bucky paper clear?
carbon nanotubes has various application in fuel cells membrane, current research on cancer drug,and in electronics MEMS and NEMS etc
so some one know about replacing silicon atom with phosphorous in semiconductors device?
s. Reply
Yeah, it is a pain to say the least. You basically have to heat the substarte up to around 1000 degrees celcius then pass phosphene gas over top of it, which is explosive and toxic by the way, under very low pressure.
Do you know which machine is used to that process?
how to fabricate graphene ink ?
for screen printed electrodes ?
What is lattice structure?
s. Reply
of graphene you mean?
or in general
in general
Graphene has a hexagonal structure
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what is biological synthesis of nanoparticles
Sanket Reply
how did you get the value of 2000N.What calculations are needed to arrive at it
Smarajit Reply
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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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