winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
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grZelvadian kontraqtSi igulisxmeba kontraqti warmoebaze, <strong>da</strong>dgmaze,mSeneblobaze an Sesabamisi momsaxurebis gawevaze, romelic ar<strong>da</strong>mTavrebula im saga<strong>da</strong>saxado wels, romelSic <strong>da</strong>iwyo kontraqtiT(gar<strong>da</strong> im kontraqtisa, romlis <strong>da</strong>srulebac mosalodnelia kontraqtiTgaTvaliswinebuli momsaxurebis <strong>da</strong>wyebi<strong>da</strong>n 6 Tvis ganmavlobaSi)gaTvaliswinebuli momsaxureba.ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli valdebulia sasaqonlo-materialurifaseulobis SemadgenlobaSi Seitanos Tavis sakuTrebaSi arsebuli<strong>da</strong>muSavebuli an nawilobriv <strong>da</strong>muSavebuli saqoneli, misiadgilmdebareobis miuxe<strong>da</strong>vad, kerZod, nedleuli an/<strong>da</strong> masalebi (gar<strong>da</strong>kapitalizebadi xarjebisa), romlebic SeZenilia SemdgomirealizaciisaTvis an saqonlis warmoebisaTvis/momsaxurebis gawevisaTvis.‣ <strong>da</strong>sabegri Semosavlis (mogebis) gansazRvrisas erToblivSemosavals akldeba saangariSo periodis <strong>da</strong>sawyisisaTvisarsebuli sasaqonlo-materialuri faseulobis Rirebuleba,xolo saangariSo periodis bolosaTvis arsebuli sasaqonlomaterialurifaseulobis Rirebuleba ki emateba.sasaqonlo-materialuri faseulobis aRricxvisas ga<strong>da</strong>saxadisga<strong>da</strong>mxdeli valdebulia warmoebuli an SeZenili saqonlis RirebulebaaRricxvaSi asaxos am saqonlis warmoebaze gaweuli xarjebis (gar<strong>da</strong>saamortizacio anaricxebisa) an SeZenis fasad. amasTan, ga<strong>da</strong>saxadisga<strong>da</strong>mxdelis mier saqonlis RirebulebaSi Seitaneba misi Senaxvisa <strong>da</strong>transportirebis xarjebi.sasaqonlo-materialuri faseulobis aRricxvisas ga<strong>da</strong>saxadisga<strong>da</strong>mxdels ufleba aqvs defeqturi an moZvelebuli <strong>da</strong> modi<strong>da</strong>ngamosuli saqoneli, romlis realizaciac SeuZlebelia mis warmoebazegaweul xarjebze an SeZenis fassze met fasad, Seafasos am saqonlisSesaZlo sarealizacio fasiT.Tu ga<strong>da</strong>saxadis ga<strong>da</strong>mxdeli ar axdens Tavis sakuTrebaSi arsebulisaqonlis individualur aRricxvas, am saqonlis realizaciisasga<strong>da</strong>saxadis ga<strong>da</strong>mxdels ufleba aqvs sasaqonlo-materialurifaseulobis aRsaricxad gamoiyenos erT-erTi meTodi:meTodi Fifo, romlis mixedviTac saangariSo periodSi pirvel rigSirealizebulad iTvleba is saqoneli, romelic saangariSo periodis<strong>da</strong>sawyisisaTvis mikuTvnebulia sasaqonlo-materialur faseulobas,xolo Semdeg realizebulad – is saqoneli, romelic warmoebulia(SeZenilia) saangariSo periodis manZilze (ganmavlobaSi) misiwarmoebis (SeZenis) drois mixedviT;meTodi Lifo, romlis mixedviTac saangariSo periodSi pirvel rigSirealizebulad iTvleba ukanasknelad warmoebuli (SeZenili)saqoneli;saSualo Sewonili Sefasebis meTodi.84
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