Ukuncishiswa Kwesikweletu

I-Amortization yinqubo yokukhokha isikweletu ngokuhamba kwesikhathi ngochungechunge lwezinkokhelo ezihlelwe, lapho inkokhelo ngayinye ikhokha inzalo eyakhiwe yaleso sikhathi futhi yehlisa imali eyinhloko esasele. Ngenkokhelo yokugcina yemalimboleko ekhokhelwe ngokugcwele ngesheduli, ibhalansi ifinyelela ku-zero — akukho samba esikhulu esisele.

Leli gama linencazelo yesibili ehlobene ekubalweni kwezimali: ukuncishiswa okuhleliwe kwezindleko zempahla engaphatheki esikhathini sokuphila kwayo okuwusizo. Zombili lezi zincazelo zabelana ngomqondo ofanayo oyisisekelo — ukwehlisa inani liye ku-zero phakathi kwezikhathi ezibekiwe.

Ekubolekiseni imali, i-amortization yiyona eguqula isivumelwano semalimboleko sibe ishejuli yokukhokha. Inquma ukuthi obolekayo ukhokha malini ngesikhathi ngasinye, ukuthi leyo nkokhelo yehlukaniswa kanjani phakathi kwenzalo nemali eyinhloko, nokuthi isikweletu siqedwa ngokushesha kangakanani.

Indlela I-Amortization Esebenza Ngayo

Imalimboleko ene-amortization ilandela umjikelezo ophindaphindwayo esikhathini ngasinye:

1. Inzalo iyakheka phezu kwebhalansi yemali eyinhloko esasele yaleso sikhathi.
2. Obolekayo wenza inkokhelo, ngokuvamile inani lesitolimende elingashintshi.
3. Inzalo ikhokhwa kuqala kuleyo nkokhelo.
4. Okuseleyo kwehlisa imali eyinhloko.
5. Ibhalansi entsha, ephansi idluliselwa esikhathini esilandelayo, ukuze kukheke inzalo encane.

Ngenxa yokuthi inzalo ikhokhiswa phezu kwebhalansi enciphayo, ingxenye yenzalo yesitolimende ngasinye iyancipha ngokuhamba kwesikhathi kuyilapho ingxenye yemali eyinhloko inyuka. Inani lesitolimende lihlala lingashintshi, kodwa ukwakheka kwalo kwangaphakathi kuguqukela kancane kancane kumali eyinhloko. Lokhu kubekwa kwenzalo ngaphambili kuyisici esisodwa esingaqondwa kabi kakhulu se-amortization, futhi kuyisizathu sokuthi izinkokhelo zakuqala zizwakale sengathi azisithinti nakancane ibhalansi.

Ifomula Ye-Amortization

Isitolimende esijwayelekile semalimboleko ekhokhelwa ngokugcwele ngesheduli enesilinganiso esingashintshi yilesi:

A = P × [ i(1 + i)ⁿ ] / [ (1 + i)ⁿ − 1 ]

Lapho:

• A = Inani lesitolimende ngesikhathi ngasinye
• P = Imali eyinhloko (inani lokuqala lemalimboleko)
• i = Izinga lenzalo lesikhathi ngasinye (izinga lonyaka ÷ inani lezikhathi ngonyaka)
• n = Inani eliphelele lezikhathi zokukhokha

Izinga lesikhathi ngasinye kufanele lihambisane nobuningi bezinkokhelo. Izinga lonyaka lika-24% emalimbolekweni ekhokha nyanga zonke linikeza i = 0.24 ÷ 12 = 0.02.

Isibonelo Seshejuli Ye-Amortization

Imalimboleko engu 12,000 ngesilinganiso sika 24% ngonyaka ebhalansini enciphayo, ekhokhwa nyanga zonke ezinyangeni eziyi-12.

Uma kusetshenziswa ifomula: i = 0.02, n = 12, kukhipha isitolimende esingu 1,134.72.

• Inyanga 1: Ukuvula: 12,000.00 | Isitolimende: 1,134.72 | Inzalo: 240.00 | Inhlokodwa: 894.72 | Ukuvala: 11,105.28
• Inyanga 2: Ukuvula: 11,105.28 | Isitolimende: 1,134.72 | Inzalo: 222.11 | Inhlokodwa: 912.61 | Ukuvala: 10,192.67
• Inyanga 3: Ukuvula: 10,192.67 | Isitolimende: 1,134.72 | Inzalo: 203.85 | Inhlokodwa: 930.87 | Ukuvala: 9,261.80
• …
• Inyanga 11: Ukuvula: 2,203.12 | Isitolimende: 1,134.72 | Inzalo: 44.06 | Inhlokodwa: 1,090.66 | Ukuvala: 1,112.46
• Inyanga 12: Ukuvula: 1,112.46 | Isitolimende: 1,134.71 | Inzalo: 22.25 | Inhlokodwa: 1,112.46 | Ukuvala: 0.00

Isamba esikhokhiwe: 13,616.64 · Isamba senzalo: 1,616.64

Kunezinto ezimbili okufanele uziqaphele. Okokuqala, inzalo yehla isuka ku-240.00 iye ku-22.25 phakathi nesikhathi sonke ngenkathi isitolimende singashintshi. Okwesibili, isitolimende sokugcina sihluka ngesenti — izinsalela zokusongela zivamile futhi ngokwejwayelekile zifakwa ekukhokheni kokugcina ukuze ibhalansi ivaleke ngo-zero ngempela.

Ibhalansi Enciphayo vs Izinga Elingaguquki

I-amortization ithatha ukuthi inzalo ikhokhiswa ebhalansini esele. Ukubolekisa ngesilinganiso esingaguquki kukhokhisa inzalo kwinhlokodwa yoqobo yonke isikhathi, kungakhathaliseki ukuthi kubuyiswe malini. Izinga elishiwo lingafana kodwa izindleko zangempela azifani.

• Isisekelo senzalo: Ibhalansi eyehlayo (Ibhalansi enciphayo) vs Inhlokodwa yoqobo (Izinga elingaguquki)
• Isitolimende (12,000 @ 24%, izinyanga eziyi-12): 1,134.72 (Ibhalansi enciphayo) kuqhathaniswa no-1,240.00 (Izinga lenzalo eliqondile)
• Inzalo ephelele: 1,616.64 (Ibhalansi enciphayo) kuqhathaniswa no-2,880.00 (Izinga lenzalo eliqondile)
• Izinga lonyaka elisebenzayo: 24% (Ibhalansi enciphayo) kuqhathaniswa no-≈ 44% (Izinga lenzalo eliqondile)

Isilinganiso esiwusizo: emalimbolekweni ekhokhwa ngezitolimende ezilinganayo, izinga elisebenzayo lebhalansi enciphayo cishe liphindwe kabili kunezinga lenzalo eliqondile elicashuniwe. Ngokunemba, lisondela 2n / (n + 1) × flat rate.izinhlelo zokudalula ezimakethe eziningi zidinga izinga elisebenzayo noma i-APR eceleni kwanoma yisiphi isibalo esivelele.

Izinhlobo Zezindlela Zokunciphisa Isikweletu

Kunciphisa ngokugcwele. Yonke inkokhelo ehleliwe ilinganiswa ukuze ibhalansi ifike ku-zero ngosuku lokugcina lokukhokha. Akukho okusele okufanele kukhokhwe.

Kunciphisa ngokwengxenye (i-balloon). Izitolimende zibalwa ngetemu elide elicatshangelwayo ukwedlula itemu langempela, ngakho-ke okusele okukhulu — i-balloon — kufanele kukhokhwe ekupheleni kwesikhathi. Kwehlisa umthwalo wokukhokha ngezikhathi kodwa kugxilisa ingozi yokuboleka kabusha ekupheleni.

Akunciphisi isikweletu (inzalo kuphela noma i-bullet). Izinkokhelo zikhokha inzalo kuphela; inani eliyinhloko lonke liyakhokhwa ekupheleni kwesikhathi. Kuvamile kwezimali zebhuloho, emigqeni yezimali zokusebenza nakwezinye izimalimboleko zezolimo lapho ukugeleza kwemali kulandela izikhathi zonyaka.

Ukukhokha ngomugqa oqondile (inani eliyinhloko elingaguquki). Ingxenye yenani eliyinhloko ihlala injalo isikhathi nesikhathi, bese inzalo yengezwa phezulu, ngakho-ke inkokhelo ephelele iyehla ngokuhamba kwesikhathi. Kuyasindwa kumboleki ekuqaleni, kodwa kuqeda inani eliyinhloko ngokushesha futhi kunciphisa ubungozi bombolekisi ngokushesha.

I-amortization engeyinhle. Inkokhelo incane ukwedlula inzalo enqwabelanayo, ngakho inzalo engakhokhiwe iyafakwa enanini eliyinhloko futhi ibhalansi iyakhula. Ngokwesakhiwo kuyingozi futhi kukhawulelwe noma kunqatshelwe ezindaweni eziningi zomthetho mayelana nesikweletu sabathengi.

Izinto Ezishintsha Ishejuli Ye-amortization

• Ubude besikhathi. Ukwelula isikhathi kwehlisa isitolimende ngasinye kodwa kwenyusa inzalo isiyonke, ngokuvamile kakhulu. Isikhathi esiphindwe kabili asivamisile ukunciphisa inkokhelo ngesigamu.
• Imvamisa yezinkokhelo. Amashejuli eviki noma amaviki amabili ehlisa ibhalansi kaningi, ngakho inzalo encane kancane inqwabelana kunohlelo lwanyanga zonke olulinganayo.
• Izinga lenzalo. Kumalimboleko anezinga eliguquguqukayo, ukushintsha kwezinga kuphoqa ukubalwa kabusha kwe-amortization — kuphinde kubalwe isitolimende noma kulungiswe isikhathi.
• Inqubo yokubalwa kwezinsuku. Ukuthi inzalo ibalwa nge-Actual/365, nge-Actual/360 noma nge-30/360 kushintsha inzalo ekhokhiswayo ngenkathi ngayinye, futhi ngaleyo ndlela ishejuli.
• Izikhathi zomusa. Isikhathi somusa esithinta inhlokodolobha kuphela sishiya inzalo inqwabelana ebhalansini ephelele, sisandisa isikhathi sokukhokha esisebenzayo.
• Izinkokhelo zangaphambi kwesikhathi. Inkokhelo eyengeziwe esetshenziswa enanini eliyinhloko isusa yonke inzalo yesikhathi esizayo leyo mali eyayizoyikhiqiza — lapho isikhathi sisesekuqaleni, kukhulu ukonga.

I-Amortization Uma Kuqhathaniswa Nokuwohloka Kwevelu Nokwenyuka Kwevelu

• I-amortization: Isebenza ezimalimbolekweni nasezimpahleni ezingaphatheki; ibhalansi yehlela ku-zero (isib., ukukhokha imalimboleko yesikhathi esinqunyiwe; ukususa amalayisense esoftware emabhukwini).
• Ukuwohloka kwevelu: Kusebenza ezimpahleni eziphathekayo ezingaguquki; inani elibhalisiwe liyancipha (isib., imoto eyehliselwa inani phakathi neminyaka eyisishiyagalombili).
• Ukwenyuka kwevelu: Kusebenza ezikweletini ezinesaphulelo noma kumabhondi; ibhalansi ikhuphukela enanini lobuso (isib., ibhondi elingenayo inzalo ekhokhwa phakathi nesikhathi likhuphukela enanini lobuso).

I-amortization nokuwohloka kwevelu kuyefana ngendlela yokusebenza futhi kuvame ukubikwa ndawonye njengomugqa owodwa (i-DA ku-EBITDA). Umehluko umane uwuhlobo lwempahla: engaphatheki uma iqhathaniswa nephathekayo.

Kungani I-Amortization Ibalulekile

Kwababolekayo, ishejuli iyisivumelwano sangempela. Iveza izindleko eziphelele, usuku lokukhokha ngokuphelele, kanye nebhalansi eseleyo nganoma yisiphi isikhathi — isibalo esibalulekile lapho kubolekwa kabusha, kukhokhwa kusenesikhathi, noma kubalwa isibambiso uma kuqhathaniswa nesikweletu esisele.

Kwababolekisi, i-amortization iqhuba ukuqashelwa kwemali engenayo, ukugeleza kwemali okulindelekile, kanye nokubekelwa eceleni kwezimali. Inzalo itholakala njengoba inqwabelana phakathi nesikhathi, ayitholwa kusengaphambili, futhi ishejuli iyisisekelo sokubona izikweletu ezingakhokhiwe ngesikhathi: i-akhawunti inephuzile uma iqhathaniswa nalokho ishejuli eyayithe kufanele ngabe kukhokhiwe ngosuku oluthile.

Kubahali bamabhuku kanye nabahloli bamabhuku, uhlelo lusekela indlela yenzalo esebenzayo, ukuqashelwa kwezinkokhelo ezihlehlisiwe, kanye nesisekelo sokulinganisa izindleko ezincishisiwe esisetshenziswa ngaphansi kwe-IFRS 9.

Imibono Eyiphutha Evamile

"Uhhafu wezitolimende zami kufanele usho ukuthi uhhafu wemalimboleko yami usukhokhiwe." Hhayi emalimbolekweni anebhalansi enciphayo. Maphakathi nesikhathi eside, ngokuvamile kuba ngaphansi kwengxenye yemali eyinhloko esikhokhiwe, ngoba izinkokhelo zokuqala zinesabelo esikhulu senzalo.

"Inkokhelo ephansi yanyanga zonke isho ukuthi imalimboleko ishibhile." Isikhathi eside sinciphisa isitolimende kanti sinyusa inzalo ephelele. Izindleko zikalwa ngezinga elisebenzayo nangesamba esikhokhiwe, hhayi ngesitolimende.

"Inzalo iyisamba esinqunyiwe esabiwa phakathi kwezinkokhelo." Inzalo ibalwa kabusha isikhathi ngasinye ngokwebhalansi esebenzayo. Noma yiluphi ushintsho kuleyo bhalansi — ukukhokha kusengaphambili, isitolimende esingakhokhiwe, inkokhiso efakwe esikweletini — kushintsha zonke izikhathi ezilandelayo.