{"id":26231,"date":"2023-12-07T02:28:37","date_gmt":"2023-12-07T02:28:37","guid":{"rendered":"https:\/\/masterskills.org\/blog\/hao-mon-tai-san-vo-hinh-amortization-of-intangible-assets-la-gi-cach-uoc-tinh.html"},"modified":"2023-12-22T11:30:18","modified_gmt":"2023-12-22T04:30:18","slug":"hao-mon-tai-san-vo-hinh-amortization-of-intangible-assets-la-gi-cach-uoc-tinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/hao-mon-tai-san-vo-hinh-amortization-of-intangible-assets-la-gi-cach-uoc-tinh.html","title":{"rendered":"Hao m\u00f2n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (Amortization of intangible assets) l\u00e0 g\u00ec? C\u00e1ch \u01b0\u1edbc t\u00ednh"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: lokalkompass)<\/p>\n<\/div>\n<\/div>\n

Hao m\u00f2n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Hao m\u00f2n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/b> trong ti\u1ebfng Anh t\u1ea1m d\u1ecbch l\u00e0: Amortization of intangible assets.<\/b><\/p>\n

Hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/b> ch\u1ee7 y\u1ebfu l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3m \u0111i do nh\u1eefng l\u1ed7i th\u1eddi v\u1ec1 ch\u1ee9c n\u0103ng, v\u1ec1 c\u00f4ng ngh\u1ec7, v\u1ec1 kinh t\u1ebf. Hao m\u00f2n v\u1ec1 m\u1eb7t v\u1eadt l\u00ed kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/p>\n

Hao m\u00f2n do l\u1ed7i th\u1eddi ch\u1ee9c n\u0103ng<\/b> xu\u1ea5t hi\u1ec7n khi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng t\u1ed1t ch\u1ee9c n\u0103ng ban \u0111\u1ea7u m\u00e0 n\u00f3 \u0111\u01b0\u1ee3c t\u1ea1o ra \u0111\u1ec3 th\u1ef1c hi\u1ec7n. L\u1ed7i th\u1eddi ch\u1ee9c n\u0103ng c\u00f3 th\u1ec3 x\u1ea3y ra do c\u00e1c nguy\u00ean nh\u00e2n b\u00ean trong ho\u1eb7c do s\u1ef1 thay \u0111\u1ed5i c\u1ee7a m\u00f4i tr\u01b0\u1eddng b\u00ean ngo\u00e0i.<\/p>\n

Hao m\u00f2n do l\u1ed7i th\u1eddi v\u1ec1 c\u00f4ng ngh\u1ec7<\/b> xu\u1ea5t hi\u1ec7n khi nh\u1eefng ch\u1ee9c n\u0103ng m\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c t\u1ea1o ra ban \u0111\u1ea7u \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00e3 kh\u00f4ng c\u00f2n c\u1ea7n thi\u1ebft n\u1eefa, m\u1eb7c d\u00f9 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u1eabn \u0111ang th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u00f3.<\/p>\n

Hao m\u00f2n do l\u1ed7i th\u1eddi v\u1ec1 kinh t\u1ebf<\/b> t\u1ed3n t\u1ea1i khi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh kh\u00f4ng t\u1ea1o ra \u0111\u01b0\u1ee3c t\u1ec9 l\u1ec7 thu nh\u1eadp h\u1ee3p l\u00ed cho ng\u01b0\u1eddi s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u00f3 khi so s\u00e1nh v\u1edbi t\u1ec9 l\u1ec7 thu nh\u1eadp trung b\u00ecnh trong ng\u00e0nh kinh t\u1ebf m\u00e0 lo\u1ea1i t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh n\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng.<\/p>\n

\u01af\u1edbc t\u00ednh ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3m do hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/font><\/h3>\n

Khi \u01b0\u1edbc t\u00ednh ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3m do hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u1ea7n xem x\u00e9t m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 sau:<\/p>\n

– Ch\u00eanh l\u1ec7ch chi ph\u00ed nghi\u00ean c\u1ee9u, tri\u1ec3n khai (ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed t\u00e1i t\u1ea1o): l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed \u0111\u1ec3 nghi\u00ean c\u1ee9u v\u00e0 tri\u1ec3n khai x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ea9m \u0111\u1ecbnh gi\u00e1 so v\u1edbi t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1ea1o ra t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n

– Ch\u00eanh l\u1ec7ch chi ph\u00ed v\u1eadn h\u00e0nh<\/b>: l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed duy tr\u00ec v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0o th\u1eddi \u0111i\u1ec3m th\u1ea9m \u0111\u1ecbnh gi\u00e1 so v\u1edbi th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u \u0111\u01b0a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0o s\u1eed d\u1ee5ng. Chi ph\u00ed n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh cho su\u1ed1t tu\u1ed5i \u0111\u1eddi kinh t\u1ebf c\u00f2n l\u1ea1i v\u00e0 tu\u1ed5i \u0111\u1eddi hi\u1ec7u qu\u1ea3 c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/p>\n

– L\u1ed7i th\u1eddi v\u1ec1 m\u1eb7t kinh t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/b> l\u00e0 m\u1ee9c ch\u00eanh l\u1ec7ch v\u1ec1 hi\u1ec7u qu\u1ea3 kinh t\u1ebf (thu nh\u1eadp) t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ea9m \u0111\u1ecbnh gi\u00e1 so v\u1edbi th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u \u0111\u01b0a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0o s\u1eed d\u1ee5ng.<\/p>\n

– Tu\u1ed5i \u0111\u1eddi kinh t\u1ebf c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/b>. V\u00ed d\u1ee5: T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f3 tu\u1ed5i \u0111\u1eddi th\u1ef1c t\u1ebf (trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u1ed3ng th\u1eddi l\u00e0 tu\u1ed5i \u0111\u1eddi hi\u1ec7u qu\u1ea3) l\u00e0 6 n\u0103m v\u00e0 tu\u1ed5i \u0111\u1eddi kinh t\u1ebf c\u00f2n l\u1ea1i d\u1ef1 ki\u1ebfn l\u00e0 12 n\u0103m. Nh\u01b0 v\u1eady, ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3m \u0111i do hao m\u00f2n v\u00e0 l\u1ed7i th\u1eddi l\u00e0 33,33% (=6\/(12+6) x 100 %=6\/18 x 100 %).<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Th\u00f4ng t\u01b0 s\u1ed1 06\/2014\/TT-BTC Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam s\u1ed1 13)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Hao m\u00f2n t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (ti\u1ebfng Anh: Amortization of intangible assets) l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3m \u0111i do nh\u1eefng l\u1ed7i th\u1eddi v\u1ec1 ch\u1ee9c n\u0103ng, v\u1ec1 c\u00f4ng ngh\u1ec7, v\u1ec1 kinh t\u1ebf.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26231"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=26231"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26231\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}