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Hoofdstuk 5 aantekeningen
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Hoofdstuk 5 aantekeningen
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Hoofdstuk 5 aantekeningenAls de complementaire kosten hoger zijn dan de boekwaarde kleiner is dan de complementaire
kosten dan zeggen we dat de vaste activa economisch is afgeschreven.
Dit betekent dat die meer kost dan die waard is.
Totale kosten
Complementaire kosten + rente kosten + afschrijving
Rente kosten uitrekenen
Aanschafwaarde + restwaarde : 2
Afschrijving uitrekenen
Afschrijving – restwaarde : levensduur
Afschrijving: de waardevermindering van een duurzaam productiemiddel door gebruik, slijtage en
veroudering.
Vast bedrag per jaar:
Aanschafwaarde 50.000
Levensduur 5 jaar
Restwaarde 5.000
50.000 – 5.000 : 5 = 9.000 per jaar minder waard
1 aanschafwaarde 50.000
2 boekwaarde 41.000
3 boekwaarde 23.000
Vast % per jaar van de aanschaf waarde
50.000 x 20% = 10.000 per jaar minder waard
1 20% van 50.000 10.000
2 20% van 40.000 30.000
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