Every person has long been known that everything tends to wear out.This applies both to the building and to any outfit.And replace equipment and items of property must not only when they go wrong, but with the appearance of more modern equipment.
This will save considerable sums on repairing old machinery and techniques and get a quick and safe production.Well familiar with these processes, experts in the field of accounting and economics.
Determination wear
understand that such wear is not difficult.This loss of the original properties of the object.This happens for many different reasons and their aggregate: natural, temporal, economic and technological.No less influenced by progress and human impact.
In accounting, it is closely intertwined with the concept of depreciation.Someone thinks the concept of identical, but the difference is significant.Depreciation reflects the physical aspect of the production process and amortization - economic, that is, the redistribution of the cost of the strain on the production costs and the allocation of funds to purchase new equipment.
latter may become obsolete in many ways that directly affect the wear.Types of wear can be classified according to various criteria.Sometimes the physical and functional wear.Each of them is also divided into groups.
Depreciation
This is a direct loss of initial properties during operation of objects.Depreciation can be regarded as complete and partial.In the latter case, the equipment shall be restored by repair.In other situations it is only allowed write-offs or use as spare parts.
There is also a more detailed classification of physical deterioration:
- first kind - equipment wear resulting from proper operation;
- second kind - the culprit damage equipment and buildings becomes nature, improper usage, and so on. N .;
- continuous - gradual loss of original properties due to the use of equipment;
- emergency - a sudden (it becomes a hidden common cause of wear).
Types of wear described above, may be determined not only for a piece of equipment as a whole.But also for its components.
For the purposes of types of physical deterioration is not particularly different from the moral.
Functional wear
If physical all is transparent enough, in the case of the function should be noted that here we are talking about reducing the attractiveness of cars resulting from the production of equipment for the new technologies.Functional wear is divided into the following types:
- Partial - equipment becomes unprofitable to use to the full cycle of production, but it may still be appropriate for some specific operations.
- Full - wear leads to the fact that the equipment can not be used for the production.It is suitable only for cheating or use as spare parts.
Have a functional wear and another classification - for reasons of appearance.In it are the following types:
- obsolescence - the appearance on the market of more advanced equipment, similar to that used in production.Types of obsolescence due to excessive capital or operating costs.
- Technology deterioration - the appearance of a more advanced production technology.It can be shortened by the amount and composition of the equipment.
economic deterioration
not only nature and time affect the types of wear.The economy, its development and performance also affect the depreciation of equipment.Depreciation is directly related to factors such as:
- decline in demand for manufactured goods now.
- inflation.There is a need to buy raw materials at higher prices, to raise workers' wages, there are other similar costs, but product prices will not increase in the amount of the corresponding costs.
- Increased competition.
- rise in interest rates on loans to companies, issued for a specific purpose (such as the acquisition of new equipment).
- changes in commodity markets.
- Restrictions on the use of certain models of equipment for environmental reasons.
obsolete and lose their properties can be as real estate, as well as different groups of equipment.Each company has a complete list of where the wear is shown.Types of wear and thus have their own classification.
Tools
service life and compliance with instructions affect the condition of instruments.With active or incorrect use, they are more prone to deformations and lose their original properties.Types of tool wear are varied:
- deformation of the surface;
- education sections;
- plastic deformation;
- chipping;
- crack;
- outgrowths of various kinds.
Each of them has its own causes and remedies for damage.Measures taken to combat emerging tool wear, to help prolong its life and produce better quality work.
Details
As a result of constant use can change the size, shape, and the integrity of the equipment.This happens for many reasons, which allow the following types of wear and tear:
- Mechanical;
- molecular-mechanical;
- corrosion-mechanical.
excellent prevention is timely lubrication of the parts, regardless of whether the equipment (tools, machines, equipment and so on. N.) In or out of stock.
Buildings
Any structure over time loses its strength.Extend his life can be both through proper operation and timely repair or reconstruction.Types of depreciation of buildings are as follows:
- physical - effects of time and external factors on the object.
- Functional - when the building ceases to meet the requirements of the facilities and activities of this type.
- external - influence exerted by external economic factors.
The object is divided into two categories of elements: long-term and subject to rapid wear.The first group includes the walls, and the second - the roof, pipe, and so on. N.
Types of depreciation of real estate are the same regardless of the nature of its use and location.The only difference is that the physical wear and tear in different climatic conditions can be slow or fast.
Also, there is not only the types of wear and tear, but also the methods of determining the warping technology.Consider them.
methods: how to determine the wear
Types of wear often defined as the physical and moral, without more detailed division into subgroups.To determine their level of help following methods:
- observation - a direct method for the determination of wear (inspection object and the different tests);
- on term life - the ratio of the regulatory period of operation at the time of use makes it clear what percentage machinery lost its original properties;
- enlarged technical condition assessment - determining wear on a special scale;
- direct monetary value - the ratio of the cost of repairs to the price of new items of equipment;
- yield of functioning - reducing the ratio of net income to the maximum possible.
Each method is more or less accurately reflects the state of the objects, but in practice, the direct method is used much less frequently than the others.
accounting methods
As is understood, it is possible to identify and classify the most different kinds of wear and tear.Depreciation is calculated on them as several methods.It:
- line;
- declining balance method;
- the sum of years of useful life;
- proportion to the volume of output.
All of these methods are used in the accounting of enterprises, depending on what the company and what it has production capacity.
The life and work of each enterprise should be given to wear a lot of attention.It is through the proper use of equipment and real estate, timely repair and replacement company will be quality products to the minimum necessary cost.
