{"id":11282,"date":"2022-11-08T18:41:17","date_gmt":"2022-11-08T15:41:17","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=11282"},"modified":"2022-11-08T18:41:17","modified_gmt":"2022-11-08T15:41:17","slug":"kiralama-muhasebesi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/kiralama-muhasebesi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Kiralama Muhasebesi \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Kiralama Muhasebesi <\/span><\/strong><\/h3>\n

Finansal tablolarda kiralamalar\u0131n a\u00e7\u0131klanmas\u0131 sorunu, kiralama s\u00f6zle\u015fmelerinin de\u011fi\u015fen \u015fartlar\u0131 ve ama\u00e7lar\u0131 nedeniyle karma\u015f\u0131k hale gelmektedir. Bir u\u00e7ta, kirac\u0131 bir hizmeti k\u0131sa bir s\u00fcre i\u00e7in kullan\u0131yor ve kullan\u0131m s\u00fcresi boyunca kira \u00f6d\u00fcyor olarak g\u00f6r\u00fclebilir. Bir hafta sonu i\u00e7in bir otomobil kiralamak bu tan\u0131ma uyacakt\u0131r.<\/span><\/p>\n

Di\u011fer u\u00e7ta, yasal m\u00fclkiyetin kiraya verende kalmas\u0131 ger\u00e7e\u011fine ra\u011fmen, kirac\u0131 uzun vadeli bir varl\u0131k \u00fczerinde fiilen m\u00fclkiyet hakk\u0131 elde ediyor olarak g\u00f6r\u00fclebilir. Bir sat\u0131n alma i\u00e7in finansman ko\u015fullar\u0131yla kar\u015f\u0131la\u015ft\u0131r\u0131labilir ayl\u0131k \u00f6demelerle d\u00f6rt y\u0131ll\u0131\u011f\u0131na otomobil kiralamak bu tan\u0131ma uyabilir.<\/span><\/p>\n

Mevcut uygulamada, kirac\u0131 a\u00e7\u0131s\u0131ndan iki t\u00fcr kiralama ay\u0131rt edilmektedir. Esasen sat\u0131n alma olarak kabul edilebilecek kiralamalara sermaye kiralamalar\u0131 denir ve uzun vadeli bir varl\u0131\u011f\u0131n sat\u0131n al\u0131nmas\u0131 olarak muhasebele\u015ftirilir ve buna kar\u015f\u0131l\u0131k gelen \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bir y\u00fck\u00fcml\u00fcl\u00fck olarak muhasebele\u015ftirilir.<\/span><\/p>\n

Di\u011fer t\u00fcm kiralamalara faaliyet kiralamas\u0131 denir ve hizmetlerin kullan\u0131m\u0131 olarak de\u011ferlendirilir ve kira \u00f6demeleri vadesi geldi\u011finde cari gider olarak muhasebele\u015ftirilir. Kiralamalar\u0131n muhasebele\u015ftirilmesi, Mali Muhasebe Standartlar\u0131 Kurulu Bildirimi No. 13 ve FASB’yi a\u00e7\u0131klamak i\u00e7in yay\u0131nlanan ek tablolarla tan\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>\n

Bir kiralaman\u0131n sermaye kiralamas\u0131 olarak s\u0131n\u0131fland\u0131r\u0131lmaya uygun olup olmad\u0131\u011f\u0131n\u0131 belirlemek i\u00e7in kullan\u0131labilecek birka\u00e7 kriter vard\u0131r. Bunlar aras\u0131nda, kiralama s\u00fcresi boyunca m\u00fclk\u00fcn m\u00fclkiyetinin kirac\u0131ya devrine ili\u015fkin h\u00fck\u00fcmler, kirac\u0131 taraf\u0131ndan uygun bir fiyata m\u00fclk\u00fcn sat\u0131n al\u0131nmas\u0131na ili\u015fkin h\u00fck\u00fcmler, faydal\u0131 \u00f6mr\u00fcn\u00fcn y\u00fczde 75’ine e\u015fit veya daha fazla bir kiralama s\u00fcresi bulunmaktad\u0131r. veya asgari kira \u00f6demelerinin bug\u00fcnk\u00fc de\u011ferinin, kiralama s\u00fcresinin ba\u015flang\u0131c\u0131ndaki gayrimenkul\u00fcn ger\u00e7e\u011fe uygun de\u011ferinin y\u00fczde 90’\u0131na e\u015fit veya daha fazla olmas\u0131. Bir kiralama bu kriterlerden herhangi birini kar\u015f\u0131l\u0131yorsa, sermaye kiralamas\u0131 olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r. Aksi takdirde faaliyet kiralamas\u0131 olarak kabul edilir.<\/span><\/p>\n

Sermaye kiralamas\u0131 ile kirac\u0131 \u015funlar\u0131 g\u00f6stermelidir:<\/span><\/strong><\/p>\n

a. Bir varl\u0131k olarak kira \u00f6demelerinin ba\u015flang\u0131\u00e7taki bug\u00fcnk\u00fc de\u011feri (varl\u0131k, di\u011fer amortismana tabi varl\u0131klarla ayn\u0131 \u015fekilde zaman i\u00e7inde amortismana tabi tutulur).<\/span>
\nb. Bor\u00e7 olarak kira \u00f6demelerinin ba\u015flang\u0131\u00e7taki bug\u00fcnk\u00fc de\u011feri, bug\u00fcnk\u00fc de\u011fer ilkeleri kullan\u0131larak zaman i\u00e7inde azalt\u0131lacakt\u0131r.<\/span>
\nc. \u00d6n\u00fcm\u00fczdeki be\u015f y\u0131l\u0131n her biri i\u00e7in ve toplam kiralama s\u00fcresi boyunca gelecekteki minimum kira \u00f6demeleri. Bu toplam tutar, kiralaman\u0131n bug\u00fcnk\u00fc de\u011ferini elde etmek i\u00e7in tahakkuk eden faiz \u00f6demeleri ile azalt\u0131l\u0131r.<\/span><\/p>\n

Faaliyet kiralamalar\u0131nda (sermaye kiralamas\u0131 niteli\u011finde olmayan kiralamalarda), kirac\u0131, t\u00fcm faaliyet kiralamalar\u0131n\u0131n \u00f6mr\u00fc boyunca be\u015f y\u0131l i\u00e7in gelecekteki minimum kira \u00f6demelerini ve toplam minimum kira \u00f6demelerini g\u00f6stermelidir. Faaliyet kiralamalar\u0131 dipnotlar d\u0131\u015f\u0131nda bilan\u00e7oda g\u00f6sterilmez. Bug\u00fcnk\u00fc de\u011ferlerin hesaplanmas\u0131nda kirac\u0131n\u0131n bor\u00e7lanma faiz oran\u0131 kullan\u0131lacakt\u0131r.<\/span><\/p>\n

Kiralamalar i\u00e7in Muhasebe \u00d6rne\u011fi<\/span><\/strong><\/h3>\n

Elco Corporation’\u0131n 1 Ocak 20×1’de Orco Corporation’dan on y\u0131ll\u0131k bir kiralama kapsam\u0131nda ekipman kiralad\u0131\u011f\u0131n\u0131 ve on y\u0131l\u0131n her birinin sonunda 10.000 $’l\u0131k kira \u00f6demesi talep etti\u011fini varsayal\u0131m. Kiralama s\u00fcresinin sonunda Elco ekipman\u0131 1 dolara sat\u0131n alabilir. Ekipman\u0131n beklenen kullan\u0131m \u00f6mr\u00fc on y\u0131ll\u0131kt\u0131r ve \u015fu anda 61.500$’l\u0131k bir ger\u00e7e\u011fe uygun de\u011fere sahiptir. Elco, bor\u00e7 para almak i\u00e7in y\u0131lda y\u00fczde 10 faiz \u00f6d\u00fcyor.<\/span><\/p>\n

Bu, bir sermaye kiralamas\u0131 olarak g\u00f6r\u00fclebilir, \u00e7\u00fcnk\u00fc kiralama s\u00fcresi ekipman\u0131n faydal\u0131 \u00f6mr\u00fcn\u00fcn y\u00fczde 75’ini a\u015f\u0131yor. (Ayr\u0131ca ba\u015fka gerek\u00e7elerle de ge\u00e7erli olacakt\u0131r.) Y\u00fczde 10’da on d\u00f6nem i\u00e7in d\u00f6nem ba\u015f\u0131na 1 dolar\u0131n bug\u00fcnk\u00fc de\u011ferinin 6.1446 oldu\u011funu buluyoruz.<\/span><\/p>\n

Y\u00fck\u00fcml\u00fcl\u00fck bug\u00fcnk\u00fc de\u011ferinde g\u00f6sterilmeli ve her y\u0131l, varsay\u0131lan faiz oran\u0131na ve y\u0131l i\u00e7in y\u00fck\u00fcml\u00fcl\u00fck bakiyesine dayal\u0131 olarak bir finansman gideri kaydedilmelidir.<\/span><\/p>\n

Varl\u0131k, Kiral\u0131k Ekipman, ola\u011fan \u015fekilde amortismana tabi tutulmal\u0131d\u0131r. Firman\u0131n do\u011frusal amortisman kulland\u0131\u011f\u0131n\u0131 ve ekipman\u0131n tahmini \u00f6mr\u00fcn\u00fcn on y\u0131l oldu\u011funu varsayal\u0131m.<\/span><\/p>\n

\n

Makine Kiralama muhasebe kayd\u0131<\/span>
\nKiralama Muhasebe kayd\u0131<\/span>
\nForklift kiralama muhasebe kayd\u0131<\/span>
\nFinansal Kiralama muhasebe kayd\u0131<\/span>
\nFinansal Kiralama muhasebe<\/a> kayd\u0131 2020<\/span>
\nLeasing Faturas\u0131 Muhasebe kayd\u0131<\/span>
\nFinansal Kiralama muhasebe kayd\u0131 2021<\/span>
\nLeasing muhasebe kayd\u0131 muhasebetr<\/span><\/p>\n

\n

Ayr\u0131ca, borcun faiz maliyetini ve 10.000 ABD Dolar\u0131 tutar\u0131ndaki kira harcamas\u0131n\u0131n \u00f6demesini de kaydetmek gerekir. \u00d6rne\u011fin, 20×1 y\u0131l\u0131n\u0131n ba\u015f\u0131nda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn bug\u00fcnk\u00fc de\u011feri 61.446 dolard\u0131. Y\u00fczde 10 oran\u0131nda, y\u0131l i\u00e7in kabul edilecek faiz tutar\u0131 olacakt\u0131r.<\/span><\/p>\n

1. y\u0131l\u0131n sonunda, bor\u00e7 hesab\u0131n\u0131n bakiyesi 57.591 $ olacakt\u0131r. Bunun, kalan dokuz kira \u00f6demesinin y\u0131lda y\u00fczde 10 iskonto edilmi\u015f bug\u00fcnk\u00fc de\u011ferine e\u015fit oldu\u011funa dikkat edilmelidir. 10. y\u0131l\u0131n sonunda, son \u00f6deme yap\u0131ld\u0131\u011f\u0131nda, y\u00fck\u00fcml\u00fcl\u00fck hesab\u0131 s\u0131f\u0131r bakiyeye indirilecektir.<\/span><\/p>\n

Ek, kiralama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc i\u00e7in bir amortisman tablosu sunar. Ayr\u0131ca, Kiral\u0131k Ekipman i\u00e7in varl\u0131k hesab\u0131, on y\u0131ll\u0131k bir s\u00fcre boyunca amortismana tabi tutuldu\u011fu i\u00e7in s\u0131f\u0131r net bakiyeye sahip olacakt\u0131r. Kiralama d\u00fczenlemesi, \u00f6rt\u00fcl\u00fc bir ekipman sat\u0131n al\u0131m\u0131 olarak de\u011ferlendirilir.<\/span><\/p>\n

Yukar\u0131daki \u00f6rnekte a\u00e7\u0131klanan kiralama, sermaye kiralamas\u0131 olarak nitelendirilmemi\u015fse, faaliyet kiralamas\u0131 olarak kabul edilecektir. Bu durumda, herhangi bir varl\u0131k veya y\u00fck\u00fcml\u00fcl\u00fck muhasebele\u015ftirilmez. Bunun yerine, \u015firket her y\u0131l kira \u00f6demesinin tutar\u0131 olan 10.000 ABD Dolar\u0131 tutar\u0131nda bir gider muhasebele\u015ftirecektir.<\/span><\/p>\n

6.145 dolarl\u0131k amortisman sabit kalacak olsa da, bor\u00e7 azald\u0131k\u00e7a faiz zamanla d\u00fc\u015fecektir. Farkl\u0131 amortisman y\u00f6ntemlerinin kullan\u0131lmas\u0131 farkl\u0131 sonu\u00e7lar do\u011furacakt\u0131r.<\/span>\u00a0Sermaye kiralamalar\u0131n\u0131n finansal tablolarda bir y\u00fck\u00fcml\u00fcl\u00fck olarak muhasebele\u015ftirilmesi, muhasebe uygulamas\u0131nda nispeten yeni bir geli\u015fmedir.<\/span><\/p>\n

Bir zamanlar, kiralama y\u00fck\u00fcml\u00fcl\u00fcklerinin di\u011fer bor\u00e7 t\u00fcrlerinden farkl\u0131 oldu\u011funa ve bilan\u00e7oda raporlanmas\u0131na gerek olmad\u0131\u011f\u0131na yayg\u0131n olarak inan\u0131l\u0131yordu. Bu, baz\u0131 \u015firketlerin bilan\u00e7olar\u0131nda g\u00f6r\u00fcnen bor\u00e7 miktar\u0131n\u0131 azaltmak i\u00e7in tesislerini ve ekipmanlar\u0131n\u0131 sat\u0131n almak yerine kiralamay\u0131 tercih etmelerine neden oldu. \u201cBilan\u00e7o d\u0131\u015f\u0131 finansman\u201d olarak bilinen bu uygulama, FAS13 ile s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

\u00a0Kirac\u0131lar<\/span><\/strong><\/h3>\n

Herhangi bir ticari i\u015fletme kirac\u0131 olabilir. B\u00fcy\u00fck bir kiralama kategorisi, ula\u015f\u0131m ekipman\u0131 petrol tankerleri, demiryolu vagonlar\u0131, u\u00e7aklar, kamyonlar ve otomobillerdir. Kiralanan di\u011fer b\u00fcy\u00fck varl\u0131k gruplar\u0131, bilgisayarlar ve di\u011fer veri i\u015fleme cihazlar\u0131, fotokopi makineleri ve \u00f6zel makinelerdir.<\/span><\/p>\n

Kiraya verenler genellikle b\u00fcy\u00fck nakit ak\u0131\u015flar\u0131na sahip finansal kurulu\u015flard\u0131r (yani, sigorta \u015firketleri, bankalar ve b\u00fcy\u00fck vergilendirilebilir gelirleri olan finans ve yat\u0131r\u0131m \u015firketleri, vergi korumas\u0131 “gerektirir”).<\/span><\/p>\n

Bu kurumlar, ekipman\u0131 sat\u0131n almak ve daha sonra, vergilendirilebilir gelirleri olmad\u0131\u011f\u0131 i\u00e7in h\u0131zland\u0131r\u0131lm\u0131\u015f amortisman gibi vergi avantajlar\u0131ndan yararlanamayan ekipman kullan\u0131c\u0131lar\u0131na kiralamak i\u00e7in g\u00fc\u00e7l\u00fc bir te\u015fvike sahiptir. Baz\u0131 durumlarda, kiraya veren taraf\u0131ndan sat\u0131n al\u0131nan tesis veya ekipman, kiraya verene verilen kredilerle finanse edilmekte ve b\u00f6ylece kald\u0131ra\u00e7l\u0131 kiralama olarak bilinen bir durum yarat\u0131lmaktad\u0131r.<\/span><\/p>\n

\u0130kinci t\u00fcr bir kiraya veren, \u00fcretici-kiraya verendir. Bu \u015firketler, \u00fcr\u00fcnlerinin pazarlanmas\u0131nda kilit ara\u00e7lar olarak kiralama ve kiralama s\u00f6zle\u015fmelerini kullanarak, do\u011frudan bir sat\u0131n alma i\u015flemini finanse edemeyecek m\u00fc\u015fterileri \u00e7ekmelerini sa\u011flar.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Kiralama Muhasebesi Finansal tablolarda kiralamalar\u0131n a\u00e7\u0131klanmas\u0131 sorunu, kiralama s\u00f6zle\u015fmelerinin de\u011fi\u015fen \u015fartlar\u0131 ve ama\u00e7lar\u0131 nedeniyle karma\u015f\u0131k hale gelmektedir. Bir u\u00e7ta, kirac\u0131 bir hizmeti k\u0131sa bir s\u00fcre i\u00e7in kullan\u0131yor ve kullan\u0131m s\u00fcresi boyunca kira \u00f6d\u00fcyor olarak g\u00f6r\u00fclebilir. Bir hafta sonu i\u00e7in bir otomobil kiralamak bu tan\u0131ma uyacakt\u0131r. Di\u011fer u\u00e7ta, yasal m\u00fclkiyetin kiraya verende kalmas\u0131 ger\u00e7e\u011fine ra\u011fmen, kirac\u0131…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":10042,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[28155,28154],"tags":[25684,28158,28160,25683,28157,28159,28151,28156],"class_list":["post-11282","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-forklift-kiralama-muhasebe-kaydi","category-makine-kiralama-muhasebe-kaydi","tag-finansal-kiralama-muhasebe-kaydi","tag-finansal-kiralama-muhasebe-kaydi-2020","tag-finansal-kiralama-muhasebe-kaydi-2021","tag-forklift-kiralama-muhasebe-kaydi","tag-kiralama-muhasebe-kaydi","tag-leasing-faturasi-muhasebe-kaydi","tag-leasing-muhasebe-kaydi-muhasebetr","tag-makine-kiralama-muhasebe-kaydi"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11282","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/comments?post=11282"}],"version-history":[{"count":1,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11282\/revisions"}],"predecessor-version":[{"id":11283,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11282\/revisions\/11283"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/10042"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=11282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=11282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=11282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}