{"id":83,"date":"2026-10-03T11:26:54","date_gmt":"2026-10-03T10:26:54","guid":{"rendered":"https:\/\/wpcalc.com\/tr\/varlik-amortismani\/"},"modified":"2026-10-03T11:26:54","modified_gmt":"2026-10-03T10:26:54","slug":"varlik-amortismani","status":"publish","type":"post","link":"https:\/\/wpcalc.com\/tr\/finans\/varlik-amortismani\/","title":{"rendered":"Varl\u0131k Amortisman\u0131 Hesaplay\u0131c\u0131"},"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\">Varl\u0131k Amortisman\u0131n\u0131z\u0131 Hesaplay\u0131n<\/h2><\/div><div class=\"calcdash-favorite group\">\n  <button type=\"button\" class=\"favorite\" id=\"favorite\" data-favorite-id=\"83\" data-favorite-title=\"Varl\u0131k Amortisman\u0131\" data-favorite-url=\"https:\/\/wpcalc.com\/tr\/finans\/varlik-amortismani\/\" data-favorite-excerpt=\"Herhangi bir varl\u0131k i\u00e7in normal (do\u011frusal) amortisman\u0131 hesaplay\u0131n. Ba\u015flang\u0131\u00e7 maliyeti, kal\u0131nt\u0131 de\u011fer, faydal\u0131 \u00f6m\u00fcr ve hedef y\u0131l\u0131 girerek y\u0131ll\u0131k amortisman\u0131, birikmi\u015f amortisman\u0131 ve y\u0131l sonundaki defter de\u011ferini \u00f6\u011frenin.\" 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\/varlik-amortismani\/\" method=\"POST\" class=\"calculator\" id=\"calculator-83\" data-post=\"83\"><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=\"15000\"\/><div class=\"unit\" id=\"calc-unit-1\">$<\/div><small id=\"calc-info-1\">Varl\u0131\u011f\u0131n \u00f6zg\u00fcn sat\u0131n alma bedeli<\/small><\/div><div class=\"field has-term\" id=\"input-2\"><label for=\"field-2\">Kal\u0131nt\u0131 de\u011fer<\/label><div class=\"term\">S<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"kalnt_deer\" id=\"field-2\" aria-describedby=\"calc-unit-2 calc-info-2\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"3000\"\/><div class=\"unit\" id=\"calc-unit-2\">$<\/div><small id=\"calc-info-2\">Kullan\u0131\u015fl\u0131 \u00f6m\u00fcr sonunda tahmini kal\u0131nt\u0131 de\u011fer<\/small><\/div><div class=\"field has-term\" id=\"input-3\"><label for=\"field-3\">Kullan\u0131\u015fl\u0131 \u00f6m\u00fcr (y\u0131l)<\/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_yl\" id=\"field-3\" aria-describedby=\"calc-info-3\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"1\" value=\"10\"\/><small id=\"calc-info-3\">Varl\u0131\u011f\u0131n kullan\u0131lmas\u0131 beklenen y\u0131l say\u0131s\u0131<\/small><\/div><div class=\"field has-term\" id=\"input-4\"><label for=\"field-4\">Hesaplanacak 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=\"hesaplanacak_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\u0131n hesapland\u0131\u011f\u0131 y\u0131l<\/small><\/div><\/fieldset><div class=\"buttons\"><button type=\"submit\" data-text=\"Yeniden hesapla\" id=\"calculate-button\" data-post=\"83\">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\u0131ll\u0131k Amortisman<\/span><\/span><span class=\"field-value\" id=\"result-1\" data-unit=\"$\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Sonucu kopyala\" aria-label=\"Sonucu kopyala\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><div class=\"field-result\" id=\"output-2\"><span class=\"field-title\"><span>Birikmi\u015f Amortisman<\/span><\/span><span class=\"field-value\" id=\"result-2\" data-unit=\"$\"><\/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 Sonu 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=\"83\" 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>Varl\u0131k Amortisman\u0131 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 = \\frac{C - S}{L} \\\\ \\\\ A_Y = D \\times Y \\\\ \\\\ B_Y = C - A_Y \\]\n<\/div>\r\n\t<\/figure>\r\n\t<\/p>\n<p><strong>Burada:<\/strong><\/p>\n<ul>\n<li>\\(D\\) \u2014 y\u0131ll\u0131k amortisman gideri<\/li>\n<li>\\(C\\) \u2014 varl\u0131\u011f\u0131n ba\u015flang\u0131\u00e7 maliyeti (sat\u0131n alma bedeli)<\/li>\n<li>\\(S\\) \u2014 kal\u0131nt\u0131 de\u011fer (faydal\u0131 \u00f6m\u00fcr sonundaki tahmini art\u0131k de\u011fer)<\/li>\n<li>\\(L\\) \u2014 varl\u0131\u011f\u0131n y\u0131l cinsinden faydal\u0131 \u00f6mr\u00fc<\/li>\n<li>\\(A_Y\\) \u2014 \\(Y\\) y\u0131l\u0131 sonunda birikmi\u015f amortisman<\/li>\n<li>\\(B_Y\\) \u2014 \\(Y\\) y\u0131l\u0131 sonunda defter de\u011feri<\/li>\n<\/ul>\n<p>Bunlar, amortismana tabi maliyeti \\((C - S)\\) varl\u0131\u011f\u0131n faydal\u0131 \u00f6mr\u00fc boyunca e\u015fit olarak da\u011f\u0131tan normal (do\u011frusal) amortisman y\u00f6nteminin form\u00fclleridir. Defter de\u011feri her y\u0131l ayn\u0131 tutar kadar azal\u0131r ve kal\u0131nt\u0131 de\u011fere ula\u015ft\u0131\u011f\u0131nda durur.<\/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>Varl\u0131k Amortisman\u0131 \u2013 Hesaplama \u00d6rne\u011fi<\/h2><\/div>\r\n\r\n<\/p>\n<p><strong>\u00d6rnek:<\/strong> bir \u015firket 15.000 $ kar\u015f\u0131l\u0131\u011f\u0131nda ekipman sat\u0131n al\u0131yor, 10 y\u0131l sonra 3.000 $'a satmay\u0131 bekliyor ve 5. y\u0131la ait amortisman de\u011ferlerini \u00f6\u011frenmek istiyor.<\/p>\n<p>\\[ D = \\frac{15{,}000 - 3{,}000}{10} = 1{,}200 \\]<\/p>\n<p>\\[ A_5 = 1{,}200 \\times 5 = 6{,}000 \\]<\/p>\n<p>\\[ B_5 = 15{,}000 - 6{,}000 = 9{,}000 \\]<\/p>\n<p><strong>Sonu\u00e7:<\/strong> y\u0131ll\u0131k amortisman 1.200 $, 5. y\u0131l sonunda birikmi\u015f amortisman 6.000 $ ve bu tarihteki defter de\u011feri 9.000 $'d\u0131r.<\/p>\n<p>\n\r\n<\/section>\n<h2>Hesaplay\u0131c\u0131 Nas\u0131l Kullan\u0131l\u0131r?<\/h2>\n<ol>\n<li><strong>Ba\u015flang\u0131\u00e7 maliyetini<\/strong> girin \u2014 varl\u0131\u011f\u0131n \u00f6zg\u00fcn sat\u0131n alma bedeli; kurulum ve nakliye giderleri aktifle\u015ftirildiyse bunlar dahildir.<\/li>\n<li><strong>Kal\u0131nt\u0131 de\u011feri<\/strong> girin \u2014 varl\u0131k emekliye ayr\u0131ld\u0131\u011f\u0131nda veya sat\u0131ld\u0131\u011f\u0131nda elde etmeyi bekledi\u011finiz tutar.<\/li>\n<li><strong>Faydal\u0131 \u00f6mr\u00fc (y\u0131l)<\/strong> girin \u2014 varl\u0131\u011f\u0131n kullan\u0131laca\u011f\u0131 s\u00fcre. ABD'de bu genellikle IRS'in MACRS s\u0131n\u0131f \u00f6mr\u00fcne g\u00f6re belirlenir.<\/li>\n<li><strong>Hesaplanacak y\u0131l\u0131<\/strong> girin \u2014 birikmi\u015f amortisman\u0131 ve defter de\u011ferini \u00f6\u011frenmek istedi\u011finiz y\u0131l.<\/li>\n<li>Sonu\u00e7lar\u0131 okuyun: <strong>Y\u0131ll\u0131k Amortisman<\/strong>, se\u00e7ilen y\u0131la ait <strong>Birikmi\u015f Amortisman<\/strong> ve <strong>Y\u0131l Sonu Defter De\u011feri<\/strong>.<\/li>\n<\/ol>\n<p>Girdi\u011finiz y\u0131l faydal\u0131 \u00f6mr\u00fc a\u015f\u0131yorsa hesaplay\u0131c\u0131 hata g\u00f6sterir, \u00e7\u00fcnk\u00fc defter de\u011fer kal\u0131nt\u0131 de\u011fere ula\u015ft\u0131\u011f\u0131nda amortisman durur.<\/p>\n<h2>Varl\u0131k Amortisman\u0131 Nedir?<\/h2>\n<p>Amortisman, makineler, ara\u00e7lar, binalar veya bilgisayar ekipmanlar\u0131 gibi maddi duran bir varl\u0131\u011f\u0131n maliyetini, kullan\u0131ld\u0131\u011f\u0131 y\u0131llara yayarak da\u011f\u0131tan bir muhasebe y\u00f6ntemidir. Sat\u0131n alma bedelinin tamam\u0131 sat\u0131n alma y\u0131l\u0131nda gider olarak kaydedilmek yerine, maliyet varl\u0131\u011f\u0131n faydal\u0131 \u00f6mr\u00fc boyunca da\u011f\u0131t\u0131l\u0131r. Bu, giderlerin varl\u0131\u011f\u0131n yaratt\u0131\u011f\u0131 gelirlerle e\u015fle\u015fmesini sa\u011flar ve k\u00e2rl\u0131l\u0131\u011f\u0131n daha ger\u00e7ek\u00e7i bir g\u00f6r\u00fcn\u00fcm\u00fcn\u00fc sunar.<\/p>\n<p>Amortisman fiziksel ger\u00e7e\u011fi de yans\u0131t\u0131r: varl\u0131klar eskir, demode olur veya kullan\u0131mdan dolay\u0131 de\u011fer kaybeder. Her y\u0131l varl\u0131\u011f\u0131n maliyetinin bir k\u0131sm\u0131 gelir tablosuna amortisman gideri olarak aktar\u0131l\u0131r ve ayn\u0131 tutar bilan\u00e7onun birikmi\u015f amortisman\u0131na eklenerek varl\u0131\u011f\u0131n defter de\u011ferini d\u00fc\u015f\u00fcr\u00fcr.<\/p>\n<p>Bu hesaplay\u0131c\u0131, en basit ve en yayg\u0131n kullan\u0131lan amortisman y\u00f6ntemi olan <strong>normal (do\u011frusal) y\u00f6ntemi<\/strong> kullan\u0131r. Varl\u0131\u011f\u0131n \u00f6mr\u00fcn\u00fcn her y\u0131l\u0131nda e\u015fit tutarda amortisman gideri ay\u0131r\u0131r; b\u00f6ylece defter de\u011feri ba\u015flang\u0131\u00e7 maliyetinden kal\u0131nt\u0131 de\u011fere d\u00fcz ve \u00f6ng\u00f6r\u00fclebilir bir \u00e7izgiyle azal\u0131r. \u0130lk y\u0131llar\u0131nda daha h\u0131zl\u0131 de\u011fer kaybeden varl\u0131klar \u2014 ara\u00e7lar veya teknoloji gibi \u2014 i\u00e7in <a href=\"https:\/\/wpcalc.com\/tr\/finans\/hizlandirilmis-amortisman\/\">Azalan Amortisman (H\u0131zland\u0131r\u0131lm\u0131\u015f Amortisman) hesaplay\u0131c\u0131s\u0131<\/a> daha uygun olabilir.<\/p>\n<p>Sonu\u00e7lar\u0131 yorumlamak kolayd\u0131r: y\u0131ll\u0131k amortisman, her y\u0131l kaydetti\u011finiz giderdir; birikmi\u015f amortisman, varl\u0131k hizmete al\u0131nd\u0131\u011f\u0131ndan bu yana toplam giderle\u015filen tutard\u0131r; defter de\u011fer ise varl\u0131\u011f\u0131n defterlerinizde halen ta\u015f\u0131d\u0131\u011f\u0131 de\u011fer \u2014 kabaca, sat\u0131n alma bedeli eksi \u015fimdiye kadar giderle\u015filen tutar.<\/p>\n<h2>Varsay\u0131mlar, S\u0131n\u0131rlamalar ve Pratik \u0130pu\u00e7lar\u0131<\/h2>\n<ul>\n<li><strong>Tekd\u00fczengi kullan\u0131m varsay\u0131m\u0131.<\/strong> Do\u011frusal amortisman, zaman i\u00e7inde yakla\u015f\u0131k olarak ayn\u0131 \u015fekilde kullan\u0131lan varl\u0131klara uygundur. Kullan\u0131m y\u0131ldan y\u0131la \u00f6nemli \u00f6l\u00e7\u00fcde de\u011fi\u015fiyorsa, \u00fcretim miktar\u0131na dayal\u0131 bir y\u00f6ntem daha uygun olabilir.<\/li>\n<li><strong>Kal\u0131nt\u0131 de\u011fer \u00f6nemlidir.<\/strong> Yaln\u0131zca \\(C - S\\) fark\u0131 amortismana tabidir. Kal\u0131nt\u0131 de\u011feri tahmin etmek zor ise <a href=\"https:\/\/wpcalc.com\/tr\/finans\/kalinti-deger\/\">Art\u0131k De\u011fer hesaplay\u0131c\u0131s\u0131na<\/a> bak\u0131n. Kal\u0131nt\u0131 de\u011feri s\u0131f\u0131r girilirse t\u00fcm maliyet amortisman konusu olur.<\/li>\n<li><strong>Vergi kurallar\u0131 farkl\u0131 olabilir.<\/strong> Vergi ama\u00e7l\u0131 olarak bir\u00e7ok \u00fclke, belirli y\u00f6ntemler ve s\u0131n\u0131f \u00f6m\u00fcrleri \u00f6ng\u00f6r\u00fcr (\u00f6rne\u011fin ABD'de MACRS); bunlar do\u011frusal defter kay\u0131tlar\u0131yla uyu\u015fmayabilir. Her zaman kendi \u00fclkenizde ge\u00e7erli kurallar\u0131 kontrol edin.<\/li>\n<li><strong>Amortismana tabi maliyet piyasa de\u011feri de\u011fildir.<\/strong> Defter de\u011feri bir muhasebe rakam\u0131d\u0131r ve varl\u0131\u011f\u0131n piyasada fetch edece\u011fi fiyat olmak zorunda de\u011fildir.<\/li>\n<li><strong>K\u0131smi y\u0131llar.<\/strong> Hesaplay\u0131c\u0131 tam y\u0131l amortisman varsayar. Pratikte ilk ve son y\u0131lda genellikle yar\u0131m y\u0131l veya ay ortas\u0131 gibi konvansiyonlar uygulan\u0131r ve bu, birikmi\u015f tutarlar\u0131 bir miktar de\u011fi\u015ftirir.<\/li>\n<\/ul>\n<p>Amortisman ba\u015fka bir\u00e7ok finansal g\u00f6stergiyi etkiler: raporlanan k\u00e2r\u0131 azalt\u0131r, bilan\u00e7odaki varl\u0131klar\u0131n defter de\u011ferini d\u00fc\u015f\u00fcr\u00fcr ve <a href=\"https:\/\/wpcalc.com\/tr\/finans\/kullanilan-sermaye-getirisi\/\">Kullan\u0131lan Sermayenin Getirisi (ROCE)<\/a> gibi oranlar\u0131 etkiler. Duran varl\u0131klar yerine mallar\u0131n de\u011ferini takip ediyorsan\u0131z, <a href=\"https:\/\/wpcalc.com\/tr\/finans\/donem-sonu-stoku\/\">D\u00f6nem Sonu Stok hesaplay\u0131c\u0131s\u0131<\/a> bilan\u00e7onun di\u011fer taraf\u0131n\u0131 kapsar.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Herhangi bir varl\u0131k i\u00e7in normal (do\u011frusal) amortisman\u0131 hesaplay\u0131n. Ba\u015flang\u0131\u00e7 maliyeti, kal\u0131nt\u0131 de\u011fer, faydal\u0131 \u00f6m\u00fcr ve hedef y\u0131l\u0131 girerek y\u0131ll\u0131k amortisman\u0131, birikmi\u015f amortisman\u0131 ve y\u0131l sonundaki defter de\u011ferini \u00f6\u011frenin.<\/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-83","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\/83","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=83"}],"version-history":[{"count":6,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/83\/revisions"}],"predecessor-version":[{"id":3771,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/83\/revisions\/3771"}],"wp:attachment":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/media?parent=83"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/categories?post=83"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/tags?post=83"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}