{"id":44,"date":"2026-10-03T11:11:21","date_gmt":"2026-10-03T10:11:21","guid":{"rendered":"https:\/\/wpcalc.com\/tr\/hizlandirilmis-amortisman\/"},"modified":"2026-10-03T11:11:21","modified_gmt":"2026-10-03T10:11:21","slug":"hizlandirilmis-amortisman","status":"publish","type":"post","link":"https:\/\/wpcalc.com\/tr\/finans\/hizlandirilmis-amortisman\/","title":{"rendered":"H\u0131zland\u0131r\u0131lm\u0131\u015f Amortisman Hesaplama"},"content":{"rendered":"<section class=\"not-prose calculator-box\" aria-labelledby=\"calculator-title\"><div class=\"flex items-baseline sm:items-center justify-between gap-2 sm:gap-3\"><div class=\"flex flex-col sm:flex-row sm:items-center gap-2\"><span class=\"icon icon-calculator text-primary-700! text-base! dark:text-primary-300!\" aria-hidden=\"true\"><\/span><h2 id=\"calculator-title\" class=\"text-lg font-display font-bold\">H\u0131zland\u0131r\u0131lm\u0131\u015f Amortisman Hesaplay\u0131c\u0131<\/h2><\/div><div class=\"calcdash-favorite group\">\n  <button type=\"button\" class=\"favorite\" id=\"favorite\" data-favorite-id=\"44\" data-favorite-title=\"H\u0131zland\u0131r\u0131lm\u0131\u015f Amortisman\" data-favorite-url=\"https:\/\/wpcalc.com\/tr\/finans\/hizlandirilmis-amortisman\/\" data-favorite-excerpt=\"\u00c7ift Azalan Bakiyeler (DDB) y\u00f6ntemiyle h\u0131zland\u0131r\u0131lm\u0131\u015f amortisman\u0131 hesaplay\u0131n. Varl\u0131\u011f\u0131n ba\u015flang\u0131\u00e7 maliyetini, kal\u0131nt\u0131 de\u011ferini, faydal\u0131 \u00f6mr\u00fcn\u00fc ve y\u0131l\u0131 girerek o y\u0131la ait amortisman giderini ve defter de\u011ferini g\u00f6r\u00fcn.\" aria-label=\"Favorilere ekle\" data-favorite-icon=\"icon icon-inventory\">\n    <span class=\"icon icon-shape-star-empty\" aria-hidden=\"true\"><\/span>\n  <\/button>\n  <div class=\"calcdash-favorite__tip\" aria-hidden=\"true\">\n   <span class=\"favorite-tooltip\" id=\"favorite-tooltip\"><\/span>\n  <\/div>\n  <span class=\"sr-only\" role=\"status\" id=\"favorite-status\"><\/span>\n<\/div><\/div><form action=\"https:\/\/wpcalc.com\/tr\/finans\/hizlandirilmis-amortisman\/\" method=\"POST\" class=\"calculator\" id=\"calculator-44\" data-post=\"44\"><fieldset class=\"fieldset-input\"><legend class=\"sr-only\">Giri\u015f alanlar\u0131<\/legend><div class=\"field has-term\" id=\"input-1\"><label for=\"field-1\">Varl\u0131\u011f\u0131n ba\u015flang\u0131\u00e7 maliyeti<\/label><div class=\"term\">C<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"varln_balang_maliyeti\" id=\"field-1\" aria-describedby=\"calc-unit-1 calc-info-1\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"10000\"\/><div class=\"unit\" id=\"calc-unit-1\">$<\/div><small id=\"calc-info-1\">Sat\u0131n alma an\u0131ndaki varl\u0131\u011f\u0131n toplam maliyeti<\/small><\/div><div class=\"field has-term\" id=\"input-2\"><label for=\"field-2\">Kal\u0131nt\u0131 de\u011fer<\/label><div class=\"term\">S<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"kalnt_deer\" id=\"field-2\" aria-describedby=\"calc-unit-2 calc-info-2\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"1000\"\/><div class=\"unit\" id=\"calc-unit-2\">$<\/div><small id=\"calc-info-2\">Kullan\u0131\u015fl\u0131 \u00f6mr\u00fcn\u00fcn sonunda varl\u0131\u011f\u0131n tahmini kalan de\u011feri<\/small><\/div><div class=\"field has-term\" id=\"input-3\"><label for=\"field-3\">Kullan\u0131\u015fl\u0131 \u00f6m\u00fcr<\/label><div class=\"term\">L<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"kullanl_mr\" id=\"field-3\" aria-describedby=\"calc-info-3\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"1\" value=\"5\"\/><small id=\"calc-info-3\">Varl\u0131\u011f\u0131n kullan\u0131mda olaca\u011f\u0131 beklenen y\u0131l say\u0131s\u0131<\/small><\/div><div class=\"field has-term\" id=\"input-4\"><label for=\"field-4\">Y\u0131l<\/label><div class=\"term\">Y<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"yl\" id=\"field-4\" aria-describedby=\"calc-info-4\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"1\" value=\"1\"\/><small id=\"calc-info-4\">Amortisman\u0131 hesaplamak istedi\u011finiz y\u0131l<\/small><\/div><\/fieldset><div class=\"buttons\"><button type=\"submit\" data-text=\"Yeniden hesapla\" id=\"calculate-button\" data-post=\"44\">Hesapla<\/button><button type=\"reset\">S\u0131f\u0131rla<\/button><\/div><div class=\"field is-checkbox hidden!\" id=\"field-auto-calc\"><input type=\"checkbox\" id=\"auto-calc\"><label for=\"auto-calc\">Otomatik hesapla<\/label><small>Etkinle\u015ftirilirse, herhangi bir de\u011feri de\u011fi\u015ftirdi\u011finizde sonu\u00e7 otomatik olarak g\u00fcncellenir.<\/small><\/div><div class=\"fieldset-result is-hidden\" aria-labelledby=\"result-title\" aria-live=\"polite\" role=\"region\"> <h3 class=\"result-title bg-gradient-to-r from-primary-50 to-gray-50 dark:from-primary-900 dark:to-gray-800\" id=\"result-title\"><span class=\"icon icon-s-pulse\" aria-hidden=\"true\"><\/span> Sonu\u00e7lar\u0131n\u0131z<\/h3><div class=\"result-box\"><div class=\"field-result\" id=\"output-1\"><span class=\"field-title\"><span>Y\u0131l \u0130\u00e7in Amortisman<\/span><\/span><span class=\"field-value\" id=\"result-1\" data-unit=\"$\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Sonucu kopyala\" aria-label=\"Sonucu kopyala\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><div class=\"field-result\" id=\"output-2\"><span class=\"field-title\"><span>Y\u0131l Ba\u015f\u0131ndaki Defter De\u011feri<\/span><\/span><span class=\"field-value\" id=\"result-2\" data-unit=\"$\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Sonucu kopyala\" aria-label=\"Sonucu kopyala\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><div class=\"field-result\" id=\"output-3\"><span class=\"field-title\"><span>Y\u0131l Sonundaki Defter De\u011feri<\/span><\/span><span class=\"field-value\" id=\"result-3\" data-unit=\"$\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Sonucu kopyala\" aria-label=\"Sonucu kopyala\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><\/div><div class=\"result-actions\"><button type=\"button\" class=\"copy-link\"><svg viewBox=\"0 0 20 20\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M12.232 4.232a2.5 2.5 0 0 1 3.536 3.536l-1.225 1.224a.75.75 0 0 0 1.061 1.06l1.224-1.224a4 4 0 0 0-5.656-5.656l-3 3a4 4 0 0 0 .225 5.865.75.75 0 0 0 .977-1.138 2.5 2.5 0 0 1-.142-3.667l3-3Z\"\/><path d=\"M11.603 7.963a.75.75 0 0 0-.977 1.138 2.5 2.5 0 0 1 .142 3.667l-3 3a2.5 2.5 0 0 1-3.536-3.536l1.225-1.224a.75.75 0 0 0-1.061-1.06l-1.224 1.224a4 4 0 1 0 5.656 5.656l3-3a4 4 0 0 0-.225-5.865Z\"\/><\/svg><span class=\"copy-link__text\">Bu hesaplaman\u0131n ba\u011flant\u0131s\u0131n\u0131 kopyala<\/span><\/button><span class=\"sr-only\" role=\"status\" id=\"copy-link-status\"><\/span><\/div><\/div><a href=\"#respond\" class=\"hidden transition-opacity duration-300 opacity-0 w-50 text-sm justify-center items-center gap-2 px-4 py-2 rounded bg-gray-200 text-gray-700 hover:bg-gray-300\" id=\"leave-comment\"><span class=\"icon icon-comments\" aria-hidden=\"true\"><\/span>Yorum b\u0131rak<\/a><\/form><\/section><section id=\"calc-reactions\" class=\"not-prose hidden my-12 bg-gradient-to-r from-primary-50 to-gray-50 border border-indigo-100 rounded-xl px-6 py-4 shadow-sm\" data-post=\"44\" aria-live=\"polite\" aria-labelledby=\"calc-reactions-title\"><p id=\"calc-reactions-title\" class=\"text-sm text-gray-500 text-center mb-2\">Bu sonu\u00e7 hakk\u0131nda ne d\u00fc\u015f\u00fcn\u00fcyorsunuz?<\/p><div role=\"group\" aria-labelledby=\"calc-reactions-title\" class=\"grid grid-cols-3 sm:flex sm:flex-row sm:justify-around gap-4 sm:items-center sm:flex-wrap\"><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"like\"><span class=\"reaction-count\" data-reaction-count=\"like\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\ude00 <\/span><span class=\"reaction-description font-medium\">Be\u011fendim <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"helpful\"><span class=\"reaction-count\" data-reaction-count=\"helpful\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\udca1 <\/span><span class=\"reaction-description font-medium\">Faydal\u0131 <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"confused\"><span class=\"reaction-count\" data-reaction-count=\"confused\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\ude15 <\/span><span class=\"reaction-description font-medium\">Kafam kar\u0131\u015ft\u0131 <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"disappointed\"><span class=\"reaction-count\" data-reaction-count=\"disappointed\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\ude1e <\/span><span class=\"reaction-description font-medium\">Hayal k\u0131r\u0131kl\u0131\u011f\u0131 <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"inaccurate\"><span class=\"reaction-count\" data-reaction-count=\"inaccurate\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\u274c <\/span><span class=\"reaction-description font-medium\">Hatal\u0131 <\/span><\/button><\/div><div id=\"reaction-message\" class=\"hidden mt-8 rounded-md border border-primary-100 bg-white\/50 backdrop-blur-sm px-4 py-2 text-sm text-center shadow-sm\"><\/div><\/section><div class=\"calcdash-ad not-prose calcdash-ad--calc_result calcdash-ad--in-article\"><ins class=\"adsbygoogle\" style=\"display:block\" data-ad-client=\"ca-pub-1721569815777345\" data-ad-slot=\"6317458308\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\"><\/ins><script>(adsbygoogle = window.adsbygoogle || []).push({});<\/script><\/div>\n<style id=\"wpcoderpro-inline-1\">.formula-box {\r\n\tborder-bottom: none !important;\r\n}<\/style><section class=\"formula-box\" aria-labelledby=\"formula-title\">\r\n\t<div id=\"formula-title\" class=\"not-prose font-display mb-4\"><span class=\"icon icon-formula\" aria-hidden=\"true\"><\/span><h2>H\u0131zland\u0131r\u0131lm\u0131\u015f Amortisman Form\u00fcl\u00fc<\/h2><\/div>\r\n\t<figure class=\"not-prose formula\">\r\n\t\t<figcaption class=\"formula-title\">Form\u00fcl<\/figcaption>\r\n\t\t<div class=\"text-base text-gray-800\" id=\"formula\">\n\\[ D_Y = BV_{Y-1} \\times \\frac{2}{L} \\]\n<\/div>\r\n\t<\/figure>\r\n\t<\/p>\n<p><strong>Buradaki:<\/strong><\/p>\n<ul>\n<li>\\(D_Y\\) \u2014 Y. y\u0131ldaki amortisman gideri ($)<\/li>\n<li>\\(BV_{Y-1}\\) \u2014 Y. y\u0131l\u0131n ba\u015f\u0131ndaki defter de\u011feri, yani maliyetten birikmi\u015f amortisman d\u00fc\u015f\u00fclm\u00fc\u015f tutar ($)<\/li>\n<li>\\(L\\) \u2014 varl\u0131\u011f\u0131n faydal\u0131 \u00f6mr\u00fc (y\u0131l)<\/li>\n<li>\\(\\frac{2}{L}\\) \u2014 azalan bakiye oran\u0131; do\u011frusal y\u00f6ntemin oran\u0131 olan \\(\\frac{1}{L}\\)'nin iki kat\u0131d\u0131r<\/li>\n<\/ul>\n<p>Form\u00fcl, \u00c7ift Azalan Bakiyeler (DDB) y\u00f6nteminin temel fikrini ifade eder: sabit bir oran \u2014 do\u011frusal oran\u0131n iki kat\u0131 \u2014 her y\u0131l orijinal maliyete de\u011fil, varl\u0131\u011f\u0131n kalan defter de\u011ferine uygulan\u0131r. Bir ek kural daha ge\u00e7erlidir: amortisman, defter de\u011ferinin kal\u0131nt\u0131 de\u011fer \\(S\\)'nin asla alt\u0131na d\u00fc\u015fmemesi \u015fekilde s\u0131n\u0131rland\u0131r\u0131l\u0131r.<\/p>\n<p>\r\n<\/section>\n<style id=\"wpcoderpro-inline-2\">.calculation-box {\r\n\tborder-bottom: none !important;\r\n}<\/style><section id=\"calculation\" class=\"calculation-box\" aria-labelledby=\"calculation-title\">\r\n\t<div id=\"calculation-title\" class=\"not-prose font-display\"><span class=\"icon icon-unordered-list\" aria-hidden=\"true\"><\/span><h2>H\u0131zland\u0131r\u0131lm\u0131\u015f Amortisman \u2013 \u00d6rnek Hesaplama<\/h2><\/div>\r\n\r\n<\/p>\n<p><strong>\u00d6rnek:<\/strong> bir \u015firket 10.000 $ kar\u015f\u0131l\u0131\u011f\u0131nda ekipman sat\u0131n al\u0131yor, 5 y\u0131ll\u0131k faydal\u0131 \u00f6m\u00fcr sonunda 1.000 $ kal\u0131nt\u0131 de\u011fer bekliyor ve 1. Y\u0131l i\u00e7in amortisman giderini \u00f6\u011frenmek istiyor.<\/p>\n<p>\\[ \\text{oran} = \\frac{2}{L} = \\frac{2}{5} = 0.40 \\]<\/p>\n<p>\\[ D_1 = BV_0 \\times \\text{oran} = 10{,}000 \\times 0.40 = 4{,}000 \\]<\/p>\n<p>\\[ BV_1 = 10{,}000 - 4{,}000 = 6{,}000 \\]<\/p>\n<p>Kal\u0131nt\u0131 de\u011feri kontrol\u00fc ba\u015far\u0131l\u0131d\u0131r, \u00e7\u00fcnk\u00fc y\u0131l sonu defter de\u011feri (6.000 $) h\u00e2l\u00e2 kal\u0131nt\u0131 de\u011ferin (1.000 $) \u00fczerindedir.<\/p>\n<p><strong>Sonu\u00e7:<\/strong> 1. Y\u0131l amortisman\u0131 = 4.000,00 $; y\u0131l ba\u015f\u0131 defter de\u011feri = 10.000,00 $; y\u0131l sonu defter de\u011feri = 6.000,00 $.<\/p>\n<p>\n\r\n<\/section>\n<h2>H\u0131zland\u0131r\u0131lm\u0131\u015f Amortisman Hesaplay\u0131c\u0131 Nas\u0131l Kullan\u0131l\u0131r?<\/h2>\n<ol>\n<li><strong>Varl\u0131\u011f\u0131n ba\u015flang\u0131\u00e7 maliyetini<\/strong> girin \u2014 kurulum ve teslimat dahil varl\u0131\u011f\u0131n toplam sat\u0131n alma bedeli.<\/li>\n<li><strong>Kal\u0131nt\u0131 de\u011feri<\/strong> girin \u2014 varl\u0131k kullan\u0131mdan \u00e7\u0131kar\u0131ld\u0131\u011f\u0131nda geri kazanmay\u0131 bekledi\u011finiz tutar.<\/li>\n<li><strong>Faydal\u0131 \u00f6mr\u00fc<\/strong> girin \u2014 varl\u0131\u011f\u0131n hizmette kalmas\u0131 beklenen y\u0131l say\u0131s\u0131 (en az 1).<\/li>\n<li><strong>Y\u0131l\u0131<\/strong> girin \u2014 incelemek istedi\u011finiz \u00e7izelgenin belirli y\u0131l\u0131, 1'den faydal\u0131 \u00f6mre kadar.<\/li>\n<li>Sonu\u00e7lar\u0131 okuyun: <strong>Y\u0131l Amortisman\u0131<\/strong>, <strong>Y\u0131l Ba\u015f\u0131 Defter De\u011feri<\/strong> ve <strong>Y\u0131l Sonu Defter De\u011feri<\/strong>.<\/li>\n<\/ol>\n<h2>H\u0131zland\u0131r\u0131lm\u0131\u015f Amortisman Nedir?<\/h2>\n<p>H\u0131zland\u0131r\u0131lm\u0131\u015f amortisman, bir varl\u0131\u011f\u0131n \u00f6mr\u00fcn\u00fcn ilk y\u0131llar\u0131nda daha b\u00fcy\u00fck, sonraki y\u0131llarda daha k\u00fc\u00e7\u00fck amortisman giderleri kaydeden y\u00f6ntemlerin genel ad\u0131d\u0131r. \u00c7ift Azalan Bakiyeler y\u00f6ntemi en yayg\u0131n kullan\u0131lan h\u0131zland\u0131r\u0131lm\u0131\u015f tekniktir: do\u011frusal oran\u0131 ikiye katlar (5 y\u0131ll\u0131k bir varl\u0131kta %20 yerine %40) ve bu oran\u0131 her y\u0131l orijinal maliyet yerine azalan defter de\u011fere uygular.<\/p>\n<p>Bunun sonucu, \u00e7o\u011fu zaman ekonomik ger\u00e7ekli\u011fi do\u011frusal amortismandan daha iyi yans\u0131tan, \u00f6ne y\u00fcklenmi\u015f bir gider da\u011f\u0131l\u0131m\u0131d\u0131r. Ara\u00e7lar, bilgisayarlar ve makineler genellikle de\u011ferlerinin b\u00fcy\u00fck k\u0131sm\u0131n\u0131 kullan\u0131m\u0131n ilk birka\u00e7 y\u0131l\u0131nda kaybeder; bu nedenle erken d\u00f6nemde daha fazla gider kaydetmek, varl\u0131\u011f\u0131n yararl\u0131l\u0131\u011f\u0131n\u0131n nas\u0131l t\u00fcketti\u011fini yans\u0131t\u0131r.<\/p>\n<p>&lt;Ayr\u0131ca bir nakit ak\u0131\u015f\u0131 te\u015fviki de vard\u0131r: daha y\u00fcksek amortisman gideri ilk y\u0131llarda vergiye tabi geliri d\u00fc\u015f\u00fcr\u00fcr, vergi \u00f6demelerini erteler ve varl\u0131k h\u00e2l\u00e2 g\u00fc\u00e7l\u00fc getiri \u00fcretirken nakit serbest b\u0131rak\u0131r. Varl\u0131\u011f\u0131n t\u00fcm \u00f6mr\u00fc boyunca toplam amortisman, do\u011frusal y\u00f6ntemle ayn\u0131d\u0131r \u2014 yaln\u0131zca zamanlama farkl\u0131d\u0131r.<\/p>\n<p>Varsay\u0131lan \u00f6rnek i\u00e7in tam \u00e7izelgeyi g\u00f6rmek \u00fczere (maliyet 10.000 $, kal\u0131nt\u0131 de\u011fer 1.000 $, \u00f6m\u00fcr 5 y\u0131l) yaln\u0131zca Y\u0131l alan\u0131n\u0131 de\u011fi\u015ftirip yeniden hesaplay\u0131n:<\/p>\n<table>\n<thead>\n<tr>\n<th>Y\u0131l<\/th>\n<th>Defter De\u011feri (Ba\u015flang\u0131\u00e7)<\/th>\n<th>Amortisman<\/th>\n<th>Defter De\u011feri (Son)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>$10.000,00<\/td>\n<td>$4.000,00<\/td>\n<td>$6.000,00<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>$6.000,00<\/td>\n<td>$2.400,00<\/td>\n<td>$3.600,00<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>$3.600,00<\/td>\n<td>$1.440,00<\/td>\n<td>$2.160,00<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>$2.160,00<\/td>\n<td>$864,00<\/td>\n<td>$1.296,00<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>$1.296,00<\/td>\n<td>$296,00<\/td>\n<td>$1.000,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>5. Y\u0131lda saf form\u00fcl\u00fcn \\(1{,}296 \\times 0.40 = 518.40\\) sonucunu verece\u011fine ve bunun defter de\u011ferini kal\u0131nt\u0131 de\u011ferin alt\u0131na d\u00fc\u015f\u00fcrece\u011fine dikkat edin. Hesaplay\u0131c\u0131 bu nedenle son amortisman\u0131 \\(1{,}296 - 1{,}000 = 296\\) ile s\u0131n\u0131rland\u0131r\u0131r; b\u00f6ylece varl\u0131k \u00f6mr\u00fcn\u00fc tam olarak kal\u0131nt\u0131 de\u011ferinde tamamlar.<\/p>\n<h2>Varsay\u0131mlar, S\u0131n\u0131rlamalar ve Pratik \u0130pu\u00e7lar\u0131<\/h2>\n<ul>\n<li><strong>Kal\u0131nt\u0131 de\u011feri taban\u0131:<\/strong> DDB y\u00f6ntemi oran\u0131 hesaplarken kal\u0131nt\u0131 de\u011feri yok sayar, ancak amortisman her zaman defter de\u011ferinin kal\u0131nt\u0131 de\u011ferin alt\u0131na d\u00fc\u015fmemesi \u015fekilde s\u0131n\u0131rland\u0131r\u0131l\u0131r. Son y\u0131l\u0131n gideri otomatik olarak d\u00fczeltilir.<\/li>\n<li><strong>Do\u011frusal y\u00f6nteme ge\u00e7i\u015f olas\u0131l\u0131\u011f\u0131:<\/strong> bir\u00e7ok vergi sistemi (ABD MACRS kurallar\u0131 dahil), bu daha b\u00fcy\u00fck bir indirim sa\u011flamaya ba\u015flad\u0131\u011f\u0131nda varl\u0131\u011f\u0131n \u00f6mr\u00fc ortas\u0131nda do\u011frusal amortismana ge\u00e7ilmesine izin verir veya bunu zorunlu k\u0131lar. Bu hesaplay\u0131c\u0131 ba\u015ftan sona saf DDB uygular.<\/li>\n<li><strong>Vergi kurallar\u0131 de\u011fi\u015fir:<\/strong> hangi varl\u0131klar\u0131n h\u0131zland\u0131r\u0131lm\u0131\u015f amortismana uygun oldu\u011fu, izin verilen oranlar ve uzla\u015f\u0131mlar (yar\u0131m y\u0131l, \u00e7eyrek y\u0131l ortas\u0131) yarg\u0131 b\u00f6lgesine ve y\u00fcr\u00fcrl\u00fckteki vergi yasas\u0131na ba\u011fl\u0131d\u0131r. Beyan vermeden \u00f6nce i\u015fletmenize uygulanan kurallar\u0131 kontrol edin.<\/li>\n<li><strong>Defter ve vergi amortisman\u0131:<\/strong> \u015firketler finansal tablolarda \u00e7o\u011fu zaman do\u011frusal amortisman kullan\u0131r, h\u0131zland\u0131r\u0131lm\u0131\u015f y\u00f6ntemleri yaln\u0131zca vergi ama\u00e7l\u0131 kullan\u0131r; bu da raporlanan gelirde ge\u00e7ici bir fark yarat\u0131r.<\/li>\n<li><strong>Faydal\u0131 \u00f6mr\u00fc dikkatle se\u00e7in:<\/strong> \\(2\/L\\) amortisman oran\u0131, \u00f6m\u00fcr tahminine \u00e7ok duyarl\u0131d\u0131r. 3 y\u0131ll\u0131k bir varl\u0131k y\u0131lda %66,7, 10 y\u0131ll\u0131k bir varl\u0131k ise %20 oran\u0131nda de\u011fer kaybeder.<\/li>\n<\/ul>\n<p>Maliyeti e\u015fit \u015fekilde da\u011f\u0131tan bir amortisman tutar\u0131na ihtiyac\u0131n\u0131z varsa, do\u011frusal y\u00f6ntem i\u00e7in <a href=\"https:\/\/wpcalc.com\/tr\/finans\/varlik-amortismani\/\">Amortisman Hesaplama arac\u0131n\u0131<\/a> kullan\u0131n. Madenler veya petrol kuyular\u0131 gibi do\u011fal kaynaklar i\u00e7in benzer kavram <a href=\"https:\/\/wpcalc.com\/tr\/finans\/tuketim-gideri\/\">T\u00fcketim Gideri (Depletion) hesaplama arac\u0131<\/a> ile ele al\u0131n\u0131r. Amortisman verimlilik \u00f6l\u00e7\u00fctlerine de girdi sa\u011flar \u2014 varl\u0131k taban\u0131n\u0131z\u0131n ne kadar iyi gelir \u00fcretti\u011fini de\u011ferlendirmek i\u00e7in <a href=\"https:\/\/wpcalc.com\/tr\/finans\/toplam-aktif-devir-hizi\/\">Toplam Aktif Devir H\u0131z\u0131 hesaplama arac\u0131na<\/a> bak\u0131n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c7ift Azalan Bakiyeler (DDB) y\u00f6ntemiyle h\u0131zland\u0131r\u0131lm\u0131\u015f amortisman\u0131 hesaplay\u0131n. Varl\u0131\u011f\u0131n ba\u015flang\u0131\u00e7 maliyetini, kal\u0131nt\u0131 de\u011ferini, faydal\u0131 \u00f6mr\u00fcn\u00fc ve y\u0131l\u0131 girerek o y\u0131la ait amortisman giderini ve defter de\u011ferini g\u00f6r\u00fcn.<\/p>\n","protected":false},"author":3168,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[49],"class_list":["post-44","post","type-post","status-publish","format-standard","hentry","category-finans","tag-envanter"],"acf":[],"_links":{"self":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/44","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/users\/3168"}],"replies":[{"embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/comments?post=44"}],"version-history":[{"count":4,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/44\/revisions"}],"predecessor-version":[{"id":2378,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/44\/revisions\/2378"}],"wp:attachment":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/media?parent=44"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/categories?post=44"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/tags?post=44"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}