Як розрахувати Units of Production
Що таке 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.
Покрокова інструкція
- 1Depreciation per unit = (Cost − Salvage value) / Total estimated units of production
- 2Annual depreciation = Units produced that year × Depreciation per unit
- 3Total depreciation = actual use, not calendar-based
- 4Asset life ends when total depreciable base is consumed
Розв'язані приклади
Введення
Machine costs $50,000, salvage $5,000, lifetime 100,000 units. Year 1: 20,000 units
Результат
$9,000 depreciation in Year 1
(50k−5k)/100k = $0.45/unit × 20k = $9,000
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