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þÿwty oóex£k Dek jwKwZ xdcêwkY

xpowgxgšwËd þÿwty oóex£ (Fixed Assets) dwËi exkxPZ oóex£†Ëlw pËâQ byNêËitwxb oóex£| Rxi, bwlwdËKwVw, Awogwge¢ I Mwxr G RwZyt oóex£| G†Ëlw eÖd:xg¢ßËtk DË¥Ëmø ¢ßt Kkw pt dw|
G †ËlwËK bÖ’hwËM xgh£ß Kkw jwt-
-gøgpwk I Kwjê oóewbËdk DË¥Ëmø xdËtwxRZ þpwty oóex£ (ÌUKoB oóex£)
-Awt DewRêdKwky þpwty oóex£|
Standard accounting practice (eÞxiZ xpowg eÞx¢ßtw) AdÖjwty þpwty oóex£†Ëlwk ovšw, iÔløwtd eÞx¢ßtw Ggv G†Ëlwk Dek jwKwZ eÞbwd oóexKêZ bwtg¦Zw I xgcwd xdËií AwËlwPdw Kkw pl:


1. gøgpwk I Kwjêe¦xZk DË¥Ëmø xdËtwxRZ gþçMZ þÿwty oóex£(ÌUKoB oóex£) Material Fixed Assets meant for use and operation(durable goods)
xpowgxgšwËdk ovšw I iÔløwtd
MÚp oóex£ (Real estate), jìèewxZ, Awogwge¢ , Mwxr eÞhÚxZ oóex£ ¢ßt Kkw pt ÂcÖ gøgpwËkk DË¥Ëmø, eÖd:xg¢ßËtk iwcøËi eÞZøq iÖdwfw ARêËdk Rdø dt| AgPtop (Depreciation) eÞwaxiK ¢ßt iÔËløk xhx£ËZ G†Ëlwk iÔlø xdcêwkY Kkw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
gøgpwk I Kwjêe¦xZk DË¥Ëmø eÞjÖ£ß gþçMZ þÿwty oóex£k Dek jwKwZ cwjê pt dw| ZwQwrw, Gog oóeËbk AgPt jwKwZËjwMø oóeb ÌaËK gwb jwËg dw |


2. Awt DewRêdKwky gþçMZ þpwty oóex£ (Material Fixed Assets that accrue revenue)
ovšw I iÔløwtd
Awt DewRêËdk Rdø iwxlKwdwcyd oóex£ Ìjid- MÚp oóex£, hwrw Ìbtw Mwxr eÞhÚxZ G ejêwËt eËr| G†Ëlwk iÔlø xdcêwkËYk oit eÞwaxiK ¢ßtiÔlø ÌaËK AgPt gwb Ëbtw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
G RwZyt oóex£k Dek jwKwZ cwjê pt dw| G†Ëlw ÌaËK AxRêZ dyU Awt jwKwZËjwMø Adøwdø oóex£k ovËŠ ÌjwM KËk 2.5% pwËk jwKwZ eÞbwd KkËZ pËg| G xo¦wìæ ÌR¥wk BolwxiK RÖxkoeÞØËWëo GKwËWxik|


3. gÖx¦gÚx£K þÿwty oóex£ jw gøgpwk I KwËRk ÌqË¢ eÞjÖ£ß (Intellectual Fixed Assets meant for use and operation)
ovšw I iÔløwtd
gÖx¦gÚx£K mx£ß gw AxcKwk jw xgxhdí Kwjê exkPwldwt opwtZw KËk, xKìç Awt DewRêËdk DË¥Ëmø eÞjÖ£ß dt ZwB gÖx¦gÚx£K þÿwty oóex£| Ìj exkiwY AËaêk xgxdiËt Ìo†Ëlw ARêd Kkw pt ZwkB (LkP) xhx£ËZ Ìo†Ëlwk iÔløwtd Kkw pt| ZËg ZwËbk gøgpwËkk Rdø eÞËtwRdyt LkP gwb Ìbtw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
Gog oóex£k Dek jwKwZ eÞbwd Kkw pt dw| KwkY Kwjê e¦xZ PwxlËt Ìdtwk KwËR opwtZw Ìbtwk DË¥Ëmø G†Ëlw Adøwdø þpwty oóex£k owËa jÖ£ß awËK|


4. Awt DewRêdKwky gÖx¦gÚx£K þpwty oóex£ (The Intellectual Fixed Assets that accrue revenue)
ovšw I iÔløwtd
Awt DewRêdKwkyk AgþçMZ AxcKwk G RwZyt oóex£k iËcø eËr| Ìjid- KxekwBU (Copy Rights) Aaêwu MÞìpÈËZñk ovkxqZ AxcKwk gw ÌeËUëU (Patents) Aaêwu D¨wxgZ xRxdËnk eÞþçZ I xgx¢ßk AwBdwdÖM odbgËl ovkxqZ AxcKwk jwpw AwxaêK eÞxZbwËdk xgxdiËt xdcêwxkZ ÌitwËbk Rdø gøgpÕZ pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
Gog oóex£k Dek jwKwZ AwËkwxeZ pt dw| ZËg G†Ëlw ÌaËK AxRêZ Awt jwKwZËjwMø Adøwdø oóex£k ovËM ÌjwM KËk 2.5% pwËk jwKwZ eÞbwd KkËZ pËg|


þpwty oóex£k xgxhdí xbK
1. þpwty oóex£k AgPt glËZ Kwjê eÞx¢ßtwt gøgpwËkk fËl Gk iÔlø pÜwoËK gÖSwt| AgPt cwËjêk eÞPxlZ e¦xZ†Ëlwk ÌKwd GKxU AdÖjwty gwxnêK xhx£ËZ AgPt xpowg Kkw pt|
GËqË¢ xo¦wìæ pl GB Ìj, þpwty oóex£k AgPt jwKwZ xdcêwkËYk ÌqË¢ gøt gËl MYø pËg dw| KwkY Ìj og oóex£k Dek jwKwZ eÞbwd Kkw pt, þpwty oóex£ Ìo†Ëlwk AìæhêÖ£ß pt dw|

2. þpwty oóex£ ¢ßËtk Aaê ovMÞËpk Rdø Ìdtw FËYk oÖb :
ËKwd ÌKwd xpowgxgšwdy iËd KËkd Ìj, þpwty oóex£k AaêwtËYk Rdø MÚxpZ FËYk oÖb Gk ¢ßt iÔËløk owËa ÌjwM Kkw DxPZ | GUwËK oÖËbk iÔlcdyKkY dwËi AwLøwxtZ Kkw jwt|
xo¦wìæ : GB oÖbËK oóeÔYê oÖby Kwkgwk gËl MYø Kkw pt| jxb AwËMB exkËmwc Kkw pËt awËK Zw pËl H oÖb jwKwZËjwMø oóex£ ÌaËK gwb pËt jwt| xKìç jxb exkËmwc Kkw dw pËt awËK, ZwpËl oÖb jwKwZËjwMø oóex£ ÌaËK gwb Ìbtwk eÞËtwRd dwB| KwkY H oÖbËK BolwËik bÚxÄËZ Ðgc bwt gËl MYø Kkw pt dw, Gid xK dwMxkK AxcKwk ov¢ßwìæ AwBd (Civil Law) AdÖjwty Ñgc pËlI|

3. gøgpwËkk DË¥Ëmø ovMÚxpZ þÿwty oóex£ kqYwËgqËYk Rdø xdËbêxmZ Zpxgl :
xo¦wìæ : kqYwËgqËYk Rdø xPxpßZ Zpxgl jwKwËZk AwIZwcyd oóex£ ÌaËK gwb Ìbtw jwËg dw| KwkY G ZpxgËlk Aaê GLd ejêìæ LkP Kkw ptxd|

 
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