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Metóda výkonových odpisov

Straight-Line Depreciation

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What is Units of Production?

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Units of Production (UOP) is a depreciation method where expense is based on actual use rather than time. Assets like machinery, vehicles, or printing presses depreciate proportionally to the output they produce. More use = more depreciation.

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How to Units of Production

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  1. 1Depreciation per unit = (Cost − Salvage value) / Total estimated units of production
  2. 2Annual depreciation = Units produced that year × Depreciation per unit
  3. 3Total depreciation = actual use, not calendar-based
  4. 4Asset life ends when total depreciable base is consumed

Worked Examples

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Example 1
Given:Machine costs $50,000, salvage $5,000, lifetime 100,000 units. Year 1: 20,000 units
Výsledok:$9,000 depreciation in Year 1

(50k−5k)/100k = $0.45/unit × 20k = $9,000

Depreciation Method Comparison

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MethodBased onBest for
Straight-lineCalendar timeBuildings, furniture
Declining balanceCalendar timeTechnology, vehicles
Sum-of-years digitsCalendar timeModerate acceleration
Units of productionActual useMining, manufacturing, vehicles
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Pro Tip

UOP gives the most accurate picture of asset consumption for high-use/low-use scenarios. A delivery truck driven 50,000 miles one year and 10,000 miles the next should depreciate proportionally — not equally each year.

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Did you know?

Oil and gas companies use a similar concept called 'depletion' — the reserve is depleted as oil is extracted. An oil field valued at $10M with 1 million barrels might deduct $10/barrel in depletion expense as oil is pumped out.

Len na informačné účely. Tento nástroj nepredstavuje finančné poradenstvo. Pred investičnými alebo finančnými rozhodnutiami sa poraďte s kvalifikovaným finančným poradcom.
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Reviewed October 2026
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