winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
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„navTobisa <strong>da</strong> gazis Sesaxeb“ saqarTvelos kanonis Sesabamisad,produqciis wilobrivi ganawilebis xelSekrulebis mixedviTganxorcielebuli geologiuri kvlevebis, bunebrivi resursebismopovebis mosamzadebeli momsaxurebisa <strong>da</strong> burRvis xarjebi gamoiqviTebaxelSekrulebiT gaTvaliswinebuli normebis Sesabamisad.rac Seexeba aramaterialuri aqtivebis xarjebs, isini gamoiqviTebasaamortizacio anaricxebis saxiT, maTi sasargeblo gamoyenebis vadisganmavlobaSi, saangariSo periodis proporciulad. Tu SeuZlebeliaaramaterialuri aqtivebis sasargeblo gamoyenebis vadis gansazRvra,amortizaciis norma ganisazRvreba cxril # 10-is me-5 jgufis ZiriTadsaSualebaTa amortizaciis normis mixedviT.‣ aramaterialuri aqtivebi aRiricxeba calke jgufad.amortizacias <strong>da</strong>qvemdebarebuli aramaterialuri aqtivebis RirebulebaSiar Seitaneba maTi SeZenis an warmoebis xarjebi, Tu isini ukvegamoqviTuli iyo ga<strong>da</strong>saxadis ga<strong>da</strong>mxdelis <strong>da</strong>sabegri mogebis(Semosavlis) gamoangariSebisas.ga<strong>da</strong>saxadebisa <strong>da</strong> jarimebis gamoqviTvis SemTxvevaSi warmoiSoba SemdegiSezRudvebi: ar gamoiqviTeba mogebis ga<strong>da</strong>saxadi <strong>da</strong> saSemosavloga<strong>da</strong>saxadi, romlebic ga<strong>da</strong>xdilia an ga<strong>da</strong>saxdelia saqarTveloSi ansxva saxelmwifoSi, gar<strong>da</strong> fizikuri piris mier miRebul SemosavlebTan 16<strong>da</strong>kavSirebiT ga<strong>da</strong>xdili saSemosavlo ga<strong>da</strong>saxadisa. am SemTxvevaSiqonebis realizaciiT miRebuli Semosavlebis Sesabamisad ga<strong>da</strong>saxdelisaSemosavlo ga<strong>da</strong>saxadis Tanxa mcirdeba am qonebis mixedviT ga<strong>da</strong>xdili(maT Soris, wina saga<strong>da</strong>saxado periodebSi) saSemosavlo ga<strong>da</strong>saxadisTanxiT. aseve ar gamoiqviTeba biujetSi Setanili an Sesatani sanqciebisTanxebi.zaralimewarme fizikuri piris mier qonebis realizaciiT miRebuli zaraliskompensacia xdeba aseTi qonebis realizaciiT miRebuli RirebulebisnametiT. Tu zaralis kompensacia SeuZlebelia imave wels, maSin igiga<strong>da</strong>itaneba 5 wlamde vadiT <strong>da</strong> misi kompensacia moxdeba aseTi qonebisrealizaciiT miRebuli Rirebulebis nametiT.mewarme fizikuri piris mimarT gaTvaliswinebuli <strong>da</strong>qviTvebis ga<strong>da</strong>metebaekonomikuri saqmianobiT miRebul erTobliv Semosavalze, romelic araris <strong>da</strong>kavSirebuli <strong>da</strong>qiravebiT muSaobasTan, ar gamoiqviTeba am pirismier miRebuli xelfasis xarjze. igi ga<strong>da</strong>itaneba 5 wlamde vadiT <strong>da</strong><strong>da</strong>ifareba momavali periodebis saqmianobiT miRebuli erToblivi16 aRniSnuli Semosavali <strong>da</strong>kavSirebuli ara un<strong>da</strong> iyos <strong>da</strong>qiravebiT muSaobasTan<strong>da</strong> ekonomikur saqmianobasTan.78
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