Ako vypočítať Units of Production

Čo je Units of Production?

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.

Sprievodca krok za krokom

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