winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
winasityvaoba gzamkvlevi `gadasaxadebi da sagadasaxado ...
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adre gamoqviTuli xarjebis, zaralisa <strong>da</strong> uimedo valebis anazRaurebiTmiRebuli Tanxa im wlis Semosavlad iTvleba, romelSic mox<strong>da</strong> misianazRaureba.‣ Tu xdeba winaswar gamoqviTuli rezervebis Semcireba,Semcirebuli Tanxa Seitaneba erTobliv SemosavalSi.‣ aqtivebis miwodebisas miRebuli mogeba aris <strong>da</strong>debiTi sxvaobamaTi miwodebiT miRebul Semosavlebsa <strong>da</strong> am aqtivebisRirebulebas Soris.‣ aqtivebis miwodebiT miRebuli zarali aris uaryofiTi sxvaobamaTi miwodebiT miRebul Semosavlebsa <strong>da</strong> am aqtivebisRirebulebas Soris.zemoT aRniSnuli ar gamoiyeneba im aqtivebis mimarT, romlebiceqvemdebareba jgufuri meTodiT amortizacias.aqtivebis usasyidlod an TviTRirebulebaze naklebi fasiT miwodebisasmimwodebeli piris mogeba ganisazRvreba, rogorc <strong>da</strong>debiTi sxvaobamiwodebuli aqtivebis sabazro fassa <strong>da</strong> aqtivebis Rirebulebas Soris.aqtivebis RirebulebaSi Seitaneba maTi SeZenis, warmoebis, mSeneblobis,montaJisa <strong>da</strong> <strong>da</strong>dgmis xarjebi (<strong>da</strong>naxarjebi), agreTve sxva xarjebi(<strong>da</strong>naxarjebi), romlebic zrdis maT Rirebulebas, gar<strong>da</strong> ga<strong>da</strong>xdilimosakreblisa an/<strong>da</strong> sabaJo ga<strong>da</strong>saxadisa.‣ aqtivebis mxolod nawilis miwodebis SemTxvevaSi aqtivebisRirebuleba miwodebis momentSi nawildeba <strong>da</strong>rCenil <strong>da</strong>miwodebul nawilebs Soris.<strong>da</strong>sabegri Semosavlis gansazRvrisas aranairi mogeba an zaralimxedvelobaSi ar miiReba, Tu xdeba:aqtivebis ga<strong>da</strong>cema meuRleebs Soris (ga<strong>da</strong>cemuli aqtivebisRirebulebad iTvleba garigebis momentSi mocemuli aqtivisRirebuleba ga<strong>da</strong>mcemi mxarisaTvis);aqtivebis ga<strong>da</strong>cema yofil meuRleebs Soris ganqorwinebis dros;aqtivebis aranebayoflobiTi ganadgureba an CamorTmeva, Tu xdebamisgan miRebuli Semosavlebis reinvestireba msgavsi xasiaTisaqtivSi ganadgurebis an CamorTmevis ganxorcielebis wlis momdevno2 wlis <strong>da</strong>srulebamde. aRniSnuli Sesacvleli aqtivebis RirebulebaganisazRvreba Semcvleli aqtivebis Rirebulebis gaTvaliswinebiTganadgurebis an CamorTmevis momentisaTvis.es moTxovnebi ar vrceldeba im aqtivebze, romlebic eqvemdebarebaamortizacias jgufuri meTodiT, gar<strong>da</strong> im SemTxvevebisa, rodesacerTdroulad xdeba jgufis yvela aqtivis ga<strong>da</strong>cema.85
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