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  • Am Nabavna Vrijednost Broj Sati: 1. Iznos Amortizacije Po Satu

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    archy991
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    This document calculates the amortization of a machine over 5 years. It provides the annual amortization amount and rate. It shows the original value, accumulated depreciation, and remaining net book value after each year. After 3 years, the machine's remaining value was 38.51% of the original and its depreciated value was 61.48% of the original.

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    Amortizacija zadatak

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    Doc1

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    This document calculates the amortization of a machine over 5 years. It provides the annual amortization amount and rate. It shows the original value, accumulated depreciation, and remaining net book value after each year. After 3 years, the machine's remaining value was 38.51% of the original and its depreciated value was 61.48% of the original.

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    34 views2 pages

    Am Nabavna Vrijednost Broj Sati: 1. Iznos Amortizacije Po Satu

    Uploaded by

    archy991
    This document calculates the amortization of a machine over 5 years. It provides the annual amortization amount and rate. It shows the original value, accumulated depreciation, and remaining net book value after each year. After 3 years, the machine's remaining value was 38.51% of the original and its depreciated value was 61.48% of the original.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 2

    1.

    Iznos amortizacije po satu:

    Nabavna vrijednost
    a m=
    broj sati

    118 652,00
    am= =3,39 KM /h
    35 000

    2. Godisnji iznos amortizacije:

    I god. 7 200h x 3, 39 KM/h = 24 408,41 KM


    II god. 7 400h x 3, 39 KM/h = 25 086,00 KM
    III god. 6 920h x 3,39 KM/h = 23 458,80 KM
    IV god. 6 740h x 3,39 KM/h = 22 848,60 KM
    V god. 6 740h x 3,39 KM/h = 22 848,60 KM

    UKUPNO: 118 650,41 KM

    3. Stopa amortizacije po godinama:

    24 408,41
    I god. ams= x 100 = 20,57 %
    118 652,00

    25 086 , 00
    II god. ams= x 100=21,14 %
    118 652, 00

    23 458,8
    III god. ams= x 100=19,77 %
    118 652, 00

    22 848,6
    IV god. ams= x 100=19,25 %
    118 652,00

    22 848,6
    V god. ams= x 100=19,25 %
    118 652,00

    UKUPNO: 99,98 %
    4. Neotpisana vrijednost mašine po godinama:

    Nabavna Stopa Iznos Sadašnja Otpisana Neotpisana


    Godina (n) vrijednost amortizacije amortizacije vrijednost vrijednost vrijednost
    KM (Na) % KM KM (SV) KM (OV) KM (NOV)

    I 118652,00 20,57 24 408,41 94 243,59 24 408,41 94 243,59


    II 118652,00 21,14 25 086,00 69 157,59 49 494,41 69 157,59
    III 118652,00 19,77 23 458,80 45 698,79 72 953,21 45 698,79
    IV 118652,00 19,25 22 848,60 22 850,19 95 801,81 22 850,19
    V 118652,00 19,25 22 848,60 1,59 118650,41 1,59
    118 650,41
    UKUPNO - 99,98 %
    KM

    5. Procenat neamortizovane vrijednosti mašine nakon treće godine, tj. stepen


    upotrebljivosti:

    100 : 118 652,00 = x : 45 698,79

    x = 38,51 %

    6. Procenat amortizovane vrijednosti mašine, tj. stepen istrošenosti:

    100 : 118 652,00 = x : 72 953,21

    x= 61,48 %

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