Câu hỏi: Nội dung phương pháp khấu hao theo số lượng, khối lượng sản phẩm như thế nào?

Căn cứ tại Phụ lục 2 ban hành kèm theo Thông tư 45/2013/TT-BTC quy định về phương pháp khấu hao theo số lượng, khối lượng sản phẩm như sau:
Tài sản cố định trong doanh nghiệp được trích khấu hao theo phương pháp khấu hao theo số lượng, khối lượng sản phẩm như sau:
- Căn cứ vào hồ sơ kinh tế - kỹ thuật của tài sản cố định, doanh nghiệp xác định tổng số lượng, khối lượng sản phẩm sản xuất theo công suất thiết kế của tài sản cố định, gọi tắt là sản lượng theo công suất thiết kế.
- Căn cứ tình hình thực tế sản xuất, doanh nghiệp xác định số lượng, khối lượng sản phẩm thực tế sản xuất hàng tháng, hàng năm của tài sản cố định.
- Xác định mức trích khấu hao trong tháng của tài sản cố định theo công thức dưới đây:
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
Trường hợp công suất thiết kế hoặc nguyên giá của tài sản cố định thay đổi, doanh nghiệp phải xác định lại mức trích khấu hao của tài sản cố định.

Từ khóa: Khấu hao
Ngày đăng: 21/05/2022