Taxation Law: Depreciation aur Amortisation ki pehchan kaisi hoti hai?
tax mh_cet_law advanced doubtYaar samajh nahi aaya, to please help karein. Main apni internship ki waqt mein Taxation Law study kar raha tha, jab maine dekha ki Depreciation aur Amortisation dono hi Asset ki value ki girthak mein lagti hai. Lekin, kya yeh dono hi ek jaisi cheezein hain ya unme beech koi fundaymantal difference hota hai? To maine dekha ki Doner aur Furan ki property par Depreciation lagti hai, jabaki Patent, Copyright aur Trademark jaise intangible assets par Amortisation lagti hai. To maine socha hai ki shayad Doner aur Furan se sambandhit ho, par kis tareeke se?
4 Comments
Depreciation aur Amortisation donon hi kuchh prakriya hain jinke madhyam se asset ki value ka kam hone par income mein kharch kiya jata hai. Lekin yeh kuchh alag alag cheezein hain. Depreciation woh hai jab asset ki physical value kam hoti hai jaise ki machinery ya vehicle. Amortisation jab asset ki value kam hoti hai jisse intellectual property ya license value kam hoti hai.
Taxation Law mein depreciation aur amortisation ka bhavishya viklap mehsoos hota hai. Unka uttarpadan kareeb hai vahan aur immovable properties ke sambandh mein. Depreciation hai movable properties ki value ko lagbhag kareeb karne ke liye, jabki amortisation hai intangible assets ke value ko kuch samay ke liye lagbhag karne ke liye.
Taxation Law se judi is baat ki clarification ki zaroorat hai. Depreciation aur amortisation dono ka uddeshy ek hi hai - kuch asset ki value kam hone ki jaankari pradaan karna. Lekin, in dono ko alag-alag condition mein use kiya jata hai. Assets jo physical hoti hain, unki value kam hone ki jaankari pradan karne ke liye depreciation ka istemaal kiya jata hai.
"Taxation Law mein yeh dono concepts bahut jaroori hain. Depreciation, yaani ki khareedne wala upkaran ki keemath ka aakarsh, jab tak takneek mein badal nahi jata, tab tak kiya jata hai. Amortisation bhi yehi, lekin yeh software ya intangible assets (jaise patent, trademark) ke liye kiya jata hai.